Joint Circular No. 42/2006/TTLT-BTC-TTCP guiding the preparation, management, use, and settlement of funds to ensure the operation of state inspection agencies

JOINT CIRCULAR

GUIDELINES FOR THE PREPARATION, MANAGEMENT, USE AND SETTLEMENT OF OPERATING FUNDS TO ENSURE THE ACTIVITIES OF NATIONAL AUDITING ORGANIZATIONS

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Decree No. 41/2005/NĐ-CP dated March 25, 2005 of the Government detailing and guiding the implementation of certain provisions of the Inspection Law.
The Ministry of Finance and the Government Auditing Organization jointly issue guidelines for the preparation, management, use, and settlement of operating funds to ensure the activities of national auditing organizations according to Article 48 of Decree No. 41/2005/NĐ-CP dated March 25, 2005 of the Government as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Scope of application:

This Circular guides the preparation, management, use, and settlement of operating funds to ensure the activities of national auditing organizations, including:

a) Auditing organizations established according to administrative levels:

- The Government Inspectorate;

- Provincial and centrally-administered city inspection agencies;

- District, town, and centrally-administered district inspection agencies;

b) Auditing organizations established within sectoral management agencies:

- Ministries' and ministerial-level agencies' inspection agencies;

- Inspection agencies of government agencies with state management functions by sectors and fields;

- Department inspection agencies.

2. This Circular does not apply to Tax Inspection and Customs Inspection. Operating funds for Tax Inspection and Customs Inspection are allocated from the budget of the General Department of Taxation and the General Department of Customs according to Decision No. 107/2005/QĐ-TTg dated May 16, 2005 of the Prime Minister on piloting the allocation of personnel quotas and operating expenses of the General Department of Taxation for the period 2005-2007 and Decision No. 109/2005/QĐ-TTg dated May 16, 2005 of the Prime Minister on piloting the allocation of personnel quotas and operating expenses of the General Department of Customs for the period 2005-2007.

3. Operating funds for national auditing organizations at which level they belong shall be guaranteed by the corresponding budget and supplemented from other sources of funds as prescribed by law.

4. National auditing organizations are responsible for using funds for their intended purposes and objects in accordance with current financial expenditure standards, and reporting and settling the funds used to the same-level finance agency as prescribed by law.

II. SPECIFIC PROVISIONS

1. Contents of expenditures for the operation of national auditing organizations:

a) Expenditures for individual payments: salaries, wages, allowances, contributions based on salary (social insurance, health insurance, trade union fees), bonuses, collective welfare, and other individual payments as prescribed.

b) Payments for public services, office supplies, information, propaganda, communication, rental costs, purchase of books and materials for inspection work.

c) Conference and domestic travel expenses, expenses for foreign trips and reception of foreign delegations, expenses for organizing training and specialized courses.

d) Specialized professional expenditures, including:

- Fuel costs, travel expenses for inspection teams.

- Cost - Costs for requesting expert appraisals related to inspection contents;

- Cost - Costs for collecting information, documents, and evidence related to inspection contents;

- Costs for serving the resolution of complaints and denunciations and prevention and combating corruption within the scope of management;

- Costs for propaganda, dissemination, and education on laws related to inspections, complaint resolution, and prevention and combating corruption;

- Costs for uniforms, insignia, badges, and signs for inspectors;

- Other direct costs for specialized inspection work.

e) Expenditures for the procurement, regular repair, and major repair of fixed assets.

2. Expenditure levels:

The above contents of expenditures for the operation of national auditing organizations shall be implemented according to the standards, norms, and financial expenditure regulations issued by the competent authority, specifically as follows:

a) Conference and travel expenses according to the regulations of the Minister, head of a ministry-level agency, government agency, provincial People's Committee, and centrally-administered city People's Committee based on the detailed provisions of 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.

b) Payment for home and mobile phone usage charges according to the regulations stipulated in Decision No. 78/2001/QĐ-TTg dated May 16, 2001, Decision No. 179/2002/QĐ-TTg dated December 16, 2002, and Decision No. 168/2005/QĐ-TTg dated July 7, 2005 of the Prime Minister on standards and norms for the use of home and mobile phones in administrative agencies, public service units, political-social organizations, and Circular No. 29/2003/TT-BTC dated April 14, 2003 of the Ministry of Finance guiding the implementation of Decisions No. 78/2001/QĐ-TTg and No. 179/2002/QĐ-TTg of the Prime Minister.

c) Reward expenditures according to the regulations stipulated in Decree No. 121/2005/NĐ-CP dated September 30, 2005 of the Government detailing and guiding the implementation of certain provisions of the Law on Competition and Rewards and the Law Amending and Supplementing Certain Provisions of the Law on Competition and Rewards and the circulars guiding Decree No. 121/2005/NĐ-CP of the Ministry of Finance.

d) Cost Requesting expert appraisals shall be carried out according to the expenditure levels prescribed by the competent authority.

e) Other expenditures shall be carried out according to the internal expenditure regulations of the unit. In cases where the unit has not yet established internal expenditure regulations, it shall comply with the current regulations.

3. Sources of operating funds for national auditing organizations:

a) State budget funds;

b) Supplementary sources from funds illegally embezzled or misappropriated through inspection work that have been recovered and deposited into the state budget.

c) Revenue from administrative penalties as prescribed (if applicable)

d) Other sources of funds as prescribed by law (if applicable).

4. Principles and rates for supplementing operating funds for national auditing organizations from the results of inspections recovered and deposited into the state budget:

- When there is a decision from the competent authority to handle funds embezzled or illegally appropriated through audit work that have been submitted to the state budget, the State Audit Agency shall deduct from the temporary holding account to submit to the state budget according to the amount specified in the competent authority's handling decision.

- The State Audit Agency may supplement its operational budget with a deduction rate of 30% of the total amount recovered from embezzled or illegally appropriated funds discovered through audit work (excluding arrears in state budget payments, recovery of overdue debts, etc.) that have been submitted to the state budget according to the competent authority's handling decision and after the appeal period has expired, but not exceeding 5,000 billion VND/year for the Government Inspectorate, not more than 1,000 billion VND/year for central ministry inspectorates, not more than 500 billion VND/year for provincial inspectorates, and not more than 200 billion VND/year for municipal district inspectorates, city districts, and provincial cities under the province.

5. Budget preparation, execution, and settlement:

The establishment, management, use, and settlement of funds to ensure the operation of state audit agencies from the state budget are carried out in accordance with the State Budget Law and guiding documents implementing the State Budget Law. This Circular provides detailed guidance on certain points regarding the source of supplementary deductions from embezzled or illegally appropriated funds discovered through audit work that have been actually recovered and submitted to the state budget to supplement the operational expenses of state audit agencies as follows:

a) Budget preparation and allocation:

- Annually, based on the actual recovery results submitted to the state budget from embezzled or illegally appropriated funds through audit work in the previous year (calculated based on the time point when the budget plan is prepared); Based on the deduction rate and principles stipulated in Clause 4, Section II of this Circular, the audit agency or the managing agency of the audit agency (in cases where the audit agency is not a budget unit - hereinafter referred to as the managing agency) prepares a supplementary budget expenditure plan for audit business operations corresponding to the permissible deduction rate on the actual recovery submitted to the state budget, which is consolidated with the annual budget expenditure plan of the agency and submitted to the competent authority for approval in accordance with the State Budget Law and guiding documents.

- The budget for audit business operation expenses (supplemented from part of the recovery results through audit work) is allocated together with the annual budget revenue and expenditure allocation of state audit agencies (or managing agencies).

b) The allocation and settlement of the budget for retained funds to be used for audit business operations from part of the recovery results through audit work are implemented in accordance with current regulations.

III. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette.

During implementation, if there are any difficulties, units are requested to report to the Ministry of Finance and the Government Inspectorate for study, amendment, and supplementation as appropriate/.

Place of Receipt:
- National Assembly Office;
- Office of the President;
- Central Party Committee Office and relevant Party Committees;
- Supreme People's Court;
- Supreme People's Procuracy;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- Central agencies of associations and mass organizations;
- Provincial People's Councils, City People's Committees directly under the Central Government;
- Departments of Planning and Investment, State Treasury of provinces and centrally-administered cities;
- Provincial Inspectors; Municipal Inspectors directly under the Central Government;
- DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE;
- Official Gazette;
- Units under the Ministry of Finance, Government Inspectorate;
- To be filed: VT, Department of Administrative Affairs (Ministry of Finance); VT, Office (Government Inspectorate).