Joint Circular No. 40/2006/TTLT-BTC-BTTUBTWMTTQVN-TLĐLĐVN guiding the funding for the operation of the People's Inspectorate Board

 The Ministry of Finance, the Central Committee of the Vietnam Fatherland Front, and the General Confederation of Labor Vietnam jointly issue guidelines on funds to ensure the operations of Citizen Inspection Boards as follows:

I GENERAL PROVISIONS
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1. Scope of application:

This Circular provides guidelines on funds to ensure the operations of:

a) Citizen Inspection Boards at communes, wards, and towns (hereinafter referred to as Citizen Inspection Boards at commune level);

b) Citizen Inspection Boards at state agencies;

c) Citizen Inspection Boards at public service units;

d) Citizen Inspection Boards at state-owned enterprises.

2. Sources of funds:

a) Funds to ensure the operations of Citizen Inspection Boards at commune level shall be provided by the People's Committee of the province, which will coordinate with the People's Council at the same level to allocate funds to the commune budget for the People's Committee of the commune to provide to the Citizen Inspection Board for its activities.

b) Funds for the operations of Citizen Inspection Boards at state agencies shall be allocated by the head of the agency within the scope of the annual state budget estimate granted by the competent authority to that state agency.

c) Funds for the operations of Citizen Inspection Boards at public service units shall be allocated by the head of the unit within the scope of the financial resources of the unit (including the state budget estimate granted by the competent authority, the revenue of the unit, and retained earnings if applicable).

d) Funds for the operations of Citizen Inspection Boards at state-owned enterprises shall be allocated by the General Director or Director of the enterprise according to the financial capacity of the enterprise and recorded as reasonable expenses when calculating corporate income tax in accordance with the Corporate Income Tax Law and related implementing regulations.

3. Citizen Inspection Boards at commune level, Citizen Inspection Boards at state agencies, public service units, and Citizen Inspection Boards at state-owned enterprises are responsible for using funds for their operations in accordance with current financial expenditure regulations, reporting quarterly and annually on the funds used to the People's Committee for Unity at the commune level (for Citizen Inspection Boards at commune level) or the grassroots trade union organization at the unit (for Citizen Inspection Boards at state agencies, public service units, and state-owned enterprises).

The People's Committee for Unity at the commune level is responsible for reporting the final accounts of the funds for the operations of Citizen Inspection Boards at commune level to the Financial Department of the commune.

The grassroots trade union organization is responsible for reporting the final accounts of the funds for the operations of Citizen Inspection Boards at units to the Finance Department of the state agency, public service unit, or enterprise.

II SPECIFIC PROVISIONS

1. Contents of expenditures to ensure the operations of Citizen Inspection Boards include:

a) Expenditures for purchasing office supplies, information dissemination, publicity, telephone charges, postal charges;

b) Conference fees, travel expenses;

c) Payment for work performed by members of Citizen Inspection Boards directly involved in inspection activities according to approved work plans;

d) Expenditures for meetings to discuss handling violations of laws;

đ) Allowances for members of Citizen Inspection Boards who collaborate with state inspection organizations when inspecting at localities or units (if applicable).

2. Levels of expenditure:

The above expenditures serving the operations of Citizen Inspection Boards shall be implemented according to current standards and financial expenditure regulations stipulated by the competent authorities, specifically as follows:

a) For Citizen Inspection Boards at commune level:

- Expenditures for purchasing office supplies based on actual invoices; telephone and postal charges based on actual invoices from the post office.

- Conference and travel expenses according to the regulations of the Chairman of the People's Committee of the province, detailed in Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance on travel expenses and conference regulations for administrative agencies and public service units nationwide.

- Payment for work performed and allowances shall be applied according to the expenditure levels decided by the competent authority. In cases where specific expenditure levels have not been established, the Chairman of the People's Committee for Unity at the commune level shall consult with the Chairman of the People's Committee of the commune to decide appropriately within the allocated budget for the Citizen Inspection Board at commune level.

b) For Citizen Inspection Boards at state agencies:

- Conference and travel expenses according to the regulations of the Minister or Head of the central-level agency or the Chairman of the People's Committee of the province, detailed in Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance on travel expenses and conference regulations for administrative agencies and public service units nationwide.

- Other expenditures shall be implemented according to the internal expenditure regulations of the agency. If the agency has not established internal expenditure regulations, it shall follow current regulations.

c) For Citizen Inspection Boards at public service units:

Expenditures shall be made according to the internal expenditure regulations for units operating under a self-financing system. For public service units not operating under a self-financing system, expenditures shall be made according to current national financial expenditure regulations.

d) For Citizen Inspection Boards at state-owned enterprises:

Expenditures shall be made according to the agreed levels between the grassroots trade union committee and the General Director or Director of the enterprise but shall not exceed the current national regulations.

3. Preparation of budgets, allocation, execution, and settlement of funds:

a) For funds for the operations of Citizen Inspection Boards at commune level:

d) For the People's Internal Control Committee at state-owned enterprises:

Implement the expenditure level as agreed between the grassroots trade union executive committee and the General Director, Director of the enterprise, but not exceeding the current state-prescribed expenditure level.

3. Establishing budgets, allocating, implementing, and settling accounts for funds:

a) For the operating funds of the People's Internal Control Committee at commune level:

- The establishment, implementation, and settlement of operating funds for the People's Supervisory Board at the commune level shall be carried out in accordance with Circular No. 60/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance on the management of commune budgets and other financial activities of communes, wards, and towns.

This Circular provides detailed guidance on the following points:

+ Establishing, implementing budget estimates: For the initial years of the period of local budget stabilization, based on the tasks of the People's Supervisory Board at the commune level in the planning year and the current financial regulations and expenditures, the People's Committee of the Commune-level United Front Organization shall direct the People's Supervisory Board at the commune level to prepare a budget estimate to ensure the operation of the People's Supervisory Board, which shall be submitted to the People's Committee at the commune level for review and consolidation, reported to the People's Committee at the district level for review and consolidation, and then reported to the People's Committee at the provincial level for submission to the Provincial People's Council for decision-making, balancing the operating funds of the People's Supervisory Board. For subsequent years during the period of local budget stabilization, based on the allocated budget estimates and the actual budget capacity of the locality, they shall be arranged in accordance with the provisions of the State Budget Law.

+ The balance of operating funds for the People's Supervisory Board at the commune level must ensure a minimum of two million dong per year.

- Quarterly and annually, the Standing Committee of the People's Committee of the Commune-level United Front Organization is responsible for consolidating and settling the operating funds of the People's Supervisory Board together with the operating funds of the People's Committee of the Commune-level United Front Organization, and submitting them to the Commune Financial Department for consolidation into the annual financial expenditure report of the People's Committee of the commune in accordance with current regulations.

b) As for the operating funds of the People's Supervisory Board in state agencies and public service units:

- The establishment, implementation, and settlement of operating funds for the People's Supervisory Board in state agencies and public service units shall be carried out in accordance with Circular No. 59/2003/TT-BTC dated June 13, 2003, issued by the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the State Budget Law; however, public service units must also comply with the current regulations on the self-management financial system for public service units.

- Quarterly and annually, the Trade Union Committee at the grassroots level in state agencies and public service units is responsible for settling the funds used by the People's Supervisory Board with the Financial Department (Office) of the state agency or public service unit, which will be consolidated into the annual revenue and expenditure settlement of the agency or unit in accordance with current regulations.

c) As for the operating funds of the People's Supervisory Board in state-owned enterprises:

- Annually, based on the program and plan of activities of the People's Supervisory Board, the Trade Union Committee at the state-owned enterprise shall prepare a budget estimate to ensure the operation of the People's Supervisory Board, which shall be submitted to the Financial Department (Office) of the enterprise for consolidation into the financial revenue and expenditure plan of the enterprise, to be approved by the General Director or Director as the basis for implementation.

- Quarterly and annually, the Trade Union Committee at the grassroots level is responsible for settling the funds used by the People's Supervisory Board and submitting them to the Financial Department (Office) of the enterprise for consolidation into the annual financial revenue and expenditure report of the enterprise in accordance with current regulations.

III IMPLEMENTATION

1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

This Circular replaces Circular Joint Circular No. 51/2003/TTLT-BTC-BTTĐCTUBTWMTTQVN dated May 23, 2003, jointly issued by the Ministry of Finance and the Standing Committee of the Central Committee of the Vietnam Fatherland Front, guiding the operating funds of the People's Supervisory Board in communes, wards, and towns.

2. In the course of implementation, if any difficulties arise, it is requested that relevant agencies and units report to the Ministry of Finance, the Standing Committee of the Central Committee of the Vietnam Fatherland Front, and the Vietnam General Confederation of Labor for consideration and resolution./.