Circular No. 52 TC/NT stipulates the expenditure regime for officials sent to study, intern, survey, or attend training courses abroad where all expenses are covered by foreign countries or international organizations.

CIRCULAR

Article on expenditure regulations for cadres sent to study, intern, survey, or attend training courses abroad where all expenses are covered by foreign countries or organizations.

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 With the development of our country's external relations in economic, scientific and technological, cultural, health, education fields, the number of our cadres being sent abroad to study, intern, survey, or attend training courses has increased significantly. In some cases, our country covers the minimum costs due to the scarcity of foreign currency. In many cases, they are covered by foreign countries or organizations at levels comparable to those in developed industrial nations.

The funding for cadres whose expenses are covered by foreign countries or organizations usually occurs when our country is a member of such organizations and must pay annual membership fees or the foreign funding is deducted from aid or loans provided to us. Therefore, although our cadres go abroad to study with all expenses covered, these costs are related to our country's obligations and relationships with foreign countries and also relate to our national budget.

The living expense or scholarship levels provided by Western countries and many international organizations (especially those under the United Nations or supported by UN organizations) are based on the living standards of developed countries, thus being much higher than the living expenses provided by our national budget for our cadres working abroad in various fields, despite both being state-assigned tasks.

To regulate reasonably the high income received from abroad, while ensuring parity in treatment between interns and cadres working long-term or short-term abroad, and ensuring parity in contributions to the state between scholarship recipients and foreign-paid experts, based on Directive No. 214/V7 dated December 7, 1978 by the Prime Minister, assigning the Ministry of Finance to establish expenditure regulations for cadres sent to study or intern with scholarships and other expenses covered by foreign countries (with the spirit of reasonably recovering part of the income received from abroad), after exchanging opinions with relevant ministries and sectors, the Ministry of Finance has established the following benefits regime:

I. GENERAL PRINCIPLES:

1. Cadres sent to study, intern, survey, or attend training courses with all expenses covered by foreign countries have the responsibility to truthfully report and reflect the living expenses and scholarships received to the Embassy, the competent ministry, and the Ministry of Finance, and comply strictly with the unified expenditure regulations of our country.

2. Monthly, these cadres have the obligation to remit a certain percentage of the money received from abroad (living expenses or scholarships) to the state budget according to the level specified in Section II of this Circular.

3. After fulfilling the obligation to remit a certain percentage of their foreign currency income to the state, the majority of the remaining income will be managed by the cadre themselves for all expenses (food, transportation, accommodation, stationery, books, etc.). The cadre may not use the portion that should be remitted to the state budget for expenditures. In cases of unauthorized spending, when reviewing and settling accounts, the cadre will have to repay the public funds for any invalid expenses.

4. In special cases requiring urgent needs, if temporarily advanced funds are necessary for expenses during travel to study (before receiving foreign currency), upon completion of the internship or survey, the cadre must settle and return the public funds for the advanced foreign currency.

5. Organizations or groups having cadres studying, interning, or surveying must work with the Ministry of Finance to determine the allowable expenditure level and are responsible for reporting the settlement of foreign currency income and expenses to the Ministry of Finance.

II. SPECIFIC ISSUES:

1. Levels of enjoyment and contributions to the public fund.

a. For groups of cadres sponsored by socialist countries::

- Monthly, cadres enjoy 85% and contribute 15% of the amount received from the foreign side to the State Budget.

b. For groups of cadres sponsored by non-socialist countries:

- Monthly, cadres enjoy 75% and contribute 25% of the amount received from the foreign side to the State Budget.

In cases where air tickets are covered by our country, this contribution must at least cover the cost of the ticket. If the above percentages of 15% or 25% are insufficient to cover the ticket cost, the recipient must save personal purchases to make up the difference. Regarding additional payments, before departure, the competent ministry must clarify the additional payment level and inform the cadres.

2. Method of payment:

Cadres sent to study, intern, or survey in countries with our embassies or representative offices must deposit into the temporary holding fund of the State Budget at the embassy; in cases where they study, intern, or survey in countries without our representative offices, they must bring the money back to the country and deposit it into the State Budget.

Our embassies in countries with cadres studying, surveying, or interning are responsible for monitoring and urging the collection of payments according to this Circular and any advance funds provided by the State Budget: record this revenue into the temporary holding fund of the State Budget, quarterly report to the Ministry of Finance the amount collected, and the use of this money must be authorized by the Ministry of Finance.

Agencies with groups studying, interning, or surveying must submit a final account report to the Ministry of Finance within 15 days after the group returns regarding compliance with the regulations.

This regulation takes effect from the date of issuance, and all previous regulations contrary to this Circular are abolished.

The Ministry of Finance requests all ministries, sectors, and our embassies in countries with cadres studying, interning, or surveying to organize the dissemination of this Circular so that cadres can understand and implement it. In some embassies that have previously applied different adjustment regulations, they need to adjust accordingly to the provisions of this Circular from now on./.