Circular No. 49/2012/TT-BTC guiding the provision of financial support for the activities of Branches under political and social organizations in particularly difficult communes.

CIRCULAR

Guidelines for financial support for the activities of Branches under political and social organizations in particularly difficult communes organization

belonging to political and social organizations in particularly difficult communes

_______________________

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

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the Prime Minister's opinion in Official Letter No. 06/TB-VPCP dated January 5, 2009, and Official Letter No. 8110/VPCP-KTTH dated November 15, 2011 of the Government Office on the policy of financial support for the activities of Branches under political and social organizations in particularly difficult communes;

Considering the proposal of the Director of the Administrative and Public Finance Department;

THE MINISTRY OF FINANCE GUIDES the provision of financial support for the activities of Branches under political and social organizations in particularly difficult communes as follows:

Article 1. Scope of Application

This Circular guides the provincial budget's support for the operational costs of Branches under political and social organizations at village, hamlet, and equivalent levels in particularly difficult communes, including: People's Advisory Board, Farmers' Branch, Women's Branch, Veterans' Branch, Ho Chi Minh Communist Youth Union Branch

The list of particularly difficult communes as stipulated in the Prime Minister's Decisions.

Article 2. Contents of expenditures supported by the provincial budget

The contents of expenditures for the activities of Branches under political and social organizations at village, hamlet, and equivalent levels in particularly difficult communes, supported by the provincial budget, include:

1. Organizing regular meetings; summary and conclusion meetings, launching campaigns.

a) Water expenses, decoration;

b) Office supplies expenses, rental of equipment for service;

c) Training allowance for speakers.

2. Expenditures for information dissemination and propaganda, including:

a) Purchase of books and newspapers;

b) Printing of materials.

3. Expenditures for awards, including:

a) Expenses for printing award certificates, framing, and hiring writing of award certificates (if any);

b) Cash awards accompanying forms of recognition according to State regulations.

Article 3. Budget Allocation Levels

1. For expenditure items that have specific provisions on allowances, standards, and quotas, they shall be implemented in accordance with current laws.

2. For expenditure items with special characteristics that do not have specific expenditure limits, the head of the unit shall decide the expenditure amount based on current legal provisions and bear responsibility for their decision.

Article 4. Level of Support

To facilitate Branches under political and social organizations at village, hamlet, and equivalent levels in particularly difficult communes, Provincial People's Committees shall allocate in the annual budget plan and provide support to Branches at a level of from 1 to 2 million VND per year per Branch.

Article 5. Establishment, implementation, and settlement of funds.

1. Annually, following the procedure for preparing budgets, People's Committees of communes within the particularly difficult category, based on the provisions of this Circular, prepare the budget estimate for supporting Branches under political and social organizations at village, hamlet, and equivalent levels, and submit it to the People's Committee of the district; the People's Committee of the district will consolidate the budget estimates for supporting Branches under political and social organizations at village, hamlet, and equivalent levels in particularly difficult communes within its jurisdiction into the annual budget expenditure plan and submit it to the Provincial People's Committee for consideration and submission to the People's Council at the same level for approval.

2. The Provincial People's Committee is responsible for balancing and allocating the annual budget to particularly difficult communes to ensure the expenditure level decided by the People's Council at the same level.

3. The People's Committee of the commune is responsible for withdrawing the budget, implementing the support for the operational costs to Branches, and settling accounts in accordance with current State regulations.

Article 6. Implementation Organization

This Circular takes effect from May 5, 2012.

During the implementation process, if there are difficulties, units and localities are requested to promptly report to the Ministry of Finance for consideration and resolution./.