Circular No. 48/2007/TT-BTC guiding the management, use, and settlement of funds for general censuses decided by the Prime Minister

CIRCULAR

Guidelines for managing, using, and settling accounts for funds for comprehensive surveys

decided by the Prime Minister

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

After receiving the unified opinion of the Ministry of Planning and Investment, the Ministry of Finance shall guide the management, use, and settlement of accounts for funds for comprehensive surveys decided by the Prime Minister, specifically as follows:

PART I. GENERAL PROVISIONS

1The funds to implement comprehensive surveys decided by the Prime Minister shall be guaranteed by the central budget and allocated within the state budget estimate of the agency assigned to lead the comprehensive survey.

2Within the scope of the state budget expenditure estimate for comprehensive survey funds that have been allocated, the agency assigned to lead the implementation shall be responsible for allocating funds to subordinate units to organize the implementation, or sign contracts with external units to carry out the work.

3At the end of the comprehensive survey, subordinate units must settle accounts for the funds used with the agency assigned to lead the comprehensive survey to compile and settle accounts with the Ministry of Finance according to the current financial management system.

4. The 2007 Comprehensive Survey of Economic, Administrative, and Public Service Units pursuant to Decision No. 187/2006/QĐ-TTg dated August 15, 2006 of the Prime Minister shall apply the provisions of this Circular.

PART II. SPECIFIC PROVISIONS

I. Contents of expenditures include:

1. Expenditure on pilot surveys and trial surveys to perfect plans, methods, indicators, and survey forms;

2. Expenditure on meetings to launch comprehensive surveys;

3. Expenditure on selecting samples for comprehensive surveys;

4. Expenditure on organizing opinions from ministries, sectors, and experts;

5. Expenditure on developing plans, forms, procedures, and operational guidance materials for surveys;

6. Expenditure on translating and compiling foreign materials serving comprehensive surveys (if necessary);

7. Expenditure on training for survey operations;

8. Expenditure on activities of the Steering Committee at all levels;

9. Expenditure on propaganda work for comprehensive surveys at all levels;

10. Expenditure on printing, transporting survey forms, and operational materials serving comprehensive surveys;

11. Expenditure on developing operational handbooks for surveyors;

12. Expenditure on drawing maps of survey areas where deemed necessary by the agency leading the comprehensive survey (if applicable);

 13. Expenditure on compiling lists of survey units;

14. Expenditure on paying fees for ethnic language interpreters and guides in survey areas;

15. Expenditure on travel expenses for staff participating in comprehensive surveys within their regular positions;

16. Expenditure on paying fees for surveyors, re-surveyors, and data collectors;

17. Expenditure on office supplies and essential items directly serving survey work for surveyors;

18. Expenditure on summarizing county and provincial level data quickly;

19. Expenditure on processing survey results and preparing reports on survey outcomes (including verification, correction, and completion of survey forms); if the survey organization has sufficient capacity to build software to process survey results, it may decide on the expenditure level but not exceeding the cost of outsourcing;

20. Expenditure on building databases, websites, and publishing electronic products serving comprehensive surveys and publishing survey results for required entities;

21. Expenditure on storing survey forms (if applicable);

22. Expenditure on summary and awards;

23. Other expenditures directly related to comprehensive survey work.

II. Specific expenditure levels:

The expenditure levels and systems for comprehensive surveys shall be implemented according to the current financial expenditure regulations stipulated by competent authorities; this Circular provides additional guidance on specific expenditure levels as follows:

1. Regarding travel expense and conference expense systems:

- For civil servants from central agencies traveling, attending training sessions to serve comprehensive survey work in provinces and centrally-administered cities, the reimbursement for travel expenses and conference costs shall be carried out according to the detailed expenditure levels specified by the agency leading the comprehensive survey, which further specifies the expenditure levels set by the Ministry of Finance regarding the travel expense system and the system for organizing conferences for state agencies and public service organizations;

- For civil servants from localities traveling, attending training sessions to serve comprehensive survey work, the reimbursement for travel expenses and conference costs shall be carried out according to the levels specified by the People's Committee Chairmen of provinces and centrally-administered cities, which further specify the expenditure levels set by the Ministry of Finance regarding the travel expense system and the system for organizing conferences for state agencies and public service organizations.

2. Expenditure on developing comprehensive survey plans: The maximum expenditure for one survey plan (including general outlines to detailed approved plans) shall be equivalent to the expenditure for developing detailed outlines of national-level scientific topics as prescribed by the Joint Circular of the Ministry of Science and Technology and the Ministry of Finance.

3. Expenditure on professional seminars, expert consultations on survey plans, forms, and procedures: The organization of seminars, workshops, and training sessions to launch comprehensive survey work shall be carried out according to the provisions of Decision No. 114/2006/QĐ-TTg dated May 25, 2006 of the Prime Minister on meeting systems in the operation of administrative state agencies;

Specific expenditure levels: Equivalent to the expenditure for professional scientific seminars as prescribed by the Joint Circular of the Ministry of Science and Technology and the Ministry of Finance for national-level scientific topics as prescribed by the Joint Ministry of Finance - Ministry of Science and Technology.

4. Expenditure on printing materials, survey forms, and operational handbooks for surveyors serving survey work: Printing of materials, survey forms, and operational handbooks for surveyors must be conducted through open bidding as per current regulations.

5. Expenditure on developing operational handbooks for surveyors shall be implemented according to the current remuneration payment system.

6. Expenditure on honoraria for lecturers participating in survey operation training: The expenditure level is stipulated in Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the management and use of training and cadre development funds for state officials.

7. Expenditure on survey operations:

- Hiring investigators who do not receive salaries from the State Budget: Hiring interpreters of ethnic languages兼任导游人员：每人每天的劳务费最高不超过国家规定的行政管理区域内的最低工资标准的日工资的200%（450,000越南盾：22天×200%）。

- Hiring guides (not interpreters): The maximum daily wage for each person shall not exceed 130% of the national minimum wage standard per day as prescribed by the state for the administrative management area; (450,000 Vietnamese dong : 22 days x 130%).

Specific expenditure levels shall be determined by the head of the agency or unit entrusted by the Prime Minister to conduct the census based on the specific characteristics of each region, but shall not exceed the maximum levels stipulated in this Circular and within the budget allocated for the census by the competent authority.

- For those receiving salaries from the State Budget, in cases where they work overtime or at night, they will be paid according to the current regulations based on the attendance records for night work and overtime approved by the head of the unit.

III. Establishment, allocation, assignment, and settlement of the census budget:

1. Regarding the establishment of the budget:

Based on the workload, the current financial expenditure system, and the provisions of this Circular, the agency entrusted with the main responsibility for conducting the census shall establish the budget and submit it to the Ministry of Finance for consolidation into the annual state budget draft to be submitted to the Prime Minister for approval by the Standing Committee of the National Assembly, together with the annual budget allocation for the agency.

2. Regarding allocation and assignment of the budget:

Based on the assigned census budget, the agency responsible for the main census shall allocate and assign the budget to subordinate units after obtaining the audit opinion of the Ministry of Finance in accordance with current regulations, but shall not exceed the total budget allocation received.

If external units need to be hired to organize surveys, the agency responsible for the main census shall enter into survey contracts, and the payment and termination of these contracts shall be carried out in accordance with current regulations.

3. Regarding the settlement of the budget: The settlement of the census budget shall be carried out in accordance with current regulations.

PART III. IMPLEMENTATION ORGANIZATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette; all previous circulars guiding the management, use, and settlement of budgets for censuses are hereby repealed.

2. During implementation, if there are difficulties or obstacles, units are requested to report them to the Ministry of Finance for consideration and appropriate resolution./.