Circular No. 48/1999/TT-BTC guides the use of funds collected from administrative fines for violations in the field of traffic safety and order.

CIRCULAR

Guidelines for the use of funds collected from administrative penalties

for violations of traffic regulations in the field of traffic safety and order

Pursuant to the State Budget Law promulgated on March 20, 1996, and Decree No. 87/CP dated December 19, 1996 of the Government on the decentralization of management, preparation, implementation, and settlement of the State budget; pursuant to the Law Amending and Supplementing Certain Provisions of the State Budget Law No. 06/1998-QH10 dated May 20, 1998, and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain provisions of Decree No. 87/CP dated December 19, 1996 of the Government on the decentralization of management, preparation, implementation, and settlement of the State budget;

Pursuant to Decree No. 36/CP dated May 29, 1995 on ensuring traffic order and safety on roads and urban traffic order and safety; Decree No. 39/CP dated July 5, 1996 on ensuring traffic order and safety on railways; Decree No. 40/CP dated July 5, 1996 on ensuring traffic order and safety on inland waterways;

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

In order to strengthen the work of maintaining traffic order and safety on roads, urban traffic order and safety, railway traffic order and safety, inland waterway traffic order and safety, the Ministry of Finance guides the use of fines for administrative violations in these areas as follows:

I. REGULATIONS ON THE ALLOCATION AND USE OF FUNDS FROM FINES

1. The entire amount of funds collected from administrative penalties for violations of traffic order and safety on roads, urban traffic order and safety, railway traffic order and safety, inland waterway traffic order and safety (referred to collectively as traffic order and safety) shall be retained by the local budget for management and use.

2. The total amount of fines collected will be allocated and used for the forces of the locality participating in maintaining traffic order and safety as follows:

2.1. Thirty percent of the total fine revenue will be allocated to the general balance of the local budget.

2.2. The remaining fine revenue (considered as 100%) will be allocated and used for the maintenance of traffic order and safety according to the following ratios:

- Twenty percent will be spent on police forces participating in maintaining traffic order and safety within their jurisdiction, with at least ten percent being allocated to directly participating police forces.

Within the total twenty percent allocated to the police forces, this includes support costs for police forces participating in maintaining traffic order and safety at district, county, commune, and ward levels.

- Fifteen percent will be spent on traffic inspection forces, including:

+ Training allowances for patrol and control forces;

+ Costs for training and professional development;

+ Costs for repairing equipment and fuel expenses for patrol and control activities;

+ Costs for other activities serving traffic safety assurance.

- Ten percent will be spent on forces at district, county, commune, and ward levels directly participating in maintaining traffic order and safety;

- Five percent will be spent on the State Treasury for implementing the collection of fines (including costs for authorized collectors appointed by the State Treasury according to regulations);

- Five percent will be spent on weigh stations in the total fine revenue, but not exceeding twenty percent of the actual fine revenue collected by the station. The expenditures include:

+ Training allowances for personnel directly working at the weigh station and supporting personnel;

+ Support costs for professional training;

+ Support costs for repairing weigh station equipment;

+ Costs for other purposes serving the operation of the weigh station.

- Fifteen percent will be spent on the Traffic Safety Committee of provinces and centrally governed cities, including costs for the committee's operations, costs for disseminating and promoting traffic safety awareness at the local level, and costs for summarizing, rewarding, and recognizing units and individuals with achievements in maintaining traffic order and safety.

- The remainder will be used to enhance material resources and other necessary costs for ensuring traffic order and safety within the locality.

II. MANAGEMENT AND ISSUANCE OF BUDGET FUNDS

FROM FINE REVENUE

1. Localities must prepare annual fine revenue budgets as the basis for allocating and using budget funds from fine revenue.

2. The procedures for issuing funds, specific expenditure items, and the settlement of fund usage from fine revenue shall be implemented according to current regulations.

3. Monthly, based on the amount of fines collected, the Department of Finance and Price Control must promptly allocate the funds due to the forces directly participating and issue funds to those forces according to the ratios specified in this Circular.

4. In the cases of allocation of fine revenue as stipulated in Part I, the expenditure for forces participating in maintaining traffic order and safety is the maximum amount that can be allocated. If this amount is not fully utilized, it will be transferred to supplement the cost of equipping facilities and materials to ensure traffic order and safety within the jurisdiction.

5. After deducting the amounts allocated for the above-mentioned directly participating units, the Department of Finance and Price Control will issue funds for other purposes according to the directives of the People's Committee of the province or centrally governed city, based on the advice of the Traffic Safety Committee of the province or centrally governed city.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of issuance and replaces Circular No. 09 TC/CSTC dated February 2, 1996 of the Ministry of Finance detailing the use of revenue from fines for administrative violations in the field of road traffic order and safety and urban traffic order and safety.

2. The Departments of Finance and Price Control, and the State Treasuries of provinces and centrally governed cities are responsible for managing and promptly issuing budget funds from administrative fines in the field of traffic order and safety to the forces of the locality participating in maintaining traffic order and safety according to the ratios specified in this Circular.

During the implementation process, if there are difficulties or obstacles, localities should report them promptly to the Ministry of Finance for resolution.