Joint Circular No. 52/TTLB guiding the allocation and management of state budget funds for local civil enforcement agencies

CIRCULAR

OF THE MINISTRY OF FINANCE AND THE MINISTRY OF JUSTICE JOINTLY

GUIDELINES FOR ALLOCATION AND MANAGEMENT

OF STATE FUNDS FOR LOCAL ENFORCEMENT AUTHORITIES

Pursuant to Decree No. 30/CP dated June 2, 1993 of the Government on the organization, tasks, and powers of management agencies for civil enforcement work, civil enforcement agencies, and enforcement officers; Directive No. 266-TTg dated June 2, 1993 of the Prime Minister on implementing the handover and strengthening civil enforcement work; the Ministry of Finance and the Ministry of Justice jointly issue guidelines for the allocation and management of state budget funds for local civil enforcement agencies as follows:

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

1. From the third quarter of 1993 onwards, the funding for local civil enforcement agencies shall be covered by the central government budget and directly managed by the Ministry of Justice in accordance with current state policies and regulations.

2. Annually and quarterly, local civil enforcement agencies shall base their budget estimates on their tasks, financial needs, and state policies and regulations, and submit these estimates to the Ministry of Justice for consolidation and to the Ministry of Finance for submission to the Government for approval by the National Assembly.

Based on the approved plan, the Ministry of Justice will notify each local civil enforcement agency of its expenditure tasks and proceed with the procedures to allocate the budget limit according to the approved plan for the operation of local civil enforcement agencies.

3. Local civil enforcement agencies are responsible for organizing the implementation of expenditure tasks, ensuring the proper and effective use of funds in accordance with their intended purpose and state policies and regulations, and timely and accurately settling accounts in full compliance with the Accounting and Statistics Law, the Accounting Organization Regulations of the State, and the provisions of this Circular. Local civil enforcement agencies must prepare and submit quarterly and annual settlement reports to the Ministry of Justice for review, consolidation, and submission to the Ministry of Finance.

II. SPECIFIC PROVISIONS

1. Civil enforcement agencies (Civil Enforcement Departments under Provincial Justice Departments) at provincial and centrally-administered city levels must complete all procedures for opening budget limit accounts and deposit accounts at the State Treasury where they are headquartered, and strictly comply with the State Treasury's regulations on account opening and usage, and fund utilization. The State Treasury is responsible for guiding and facilitating the establishment and use of accounts by provincial and centrally-administered city-level civil enforcement agencies in accordance with regulations, inspecting the use of funds, and confirming the settlement of accounts for provincial and centrally-administered city-level civil enforcement agencies.

2. To streamline the organizational structure of provincial and centrally-administered city-level civil enforcement agencies, the Ministry of Finance and the Ministry of Justice instruct the heads of provincial justice departments to direct the accounting and finance department of the provincial justice department to assist the civil enforcement department in managing all financial income and expenditure activities, preparing budgets, settling accounts, and managing assets of local civil enforcement agencies (including the civil enforcement department under the provincial justice department and the enforcement teams under district, county, and town justice departments within the province).

Enforcement teams under district, county, and town justice departments within the province are accounting units of the civil enforcement department under the provincial justice department. All expenditures of district, county, and town enforcement teams are the responsibility of the provincial or city civil enforcement department.

Based on annual budget planning guidance documents from the Ministry of Finance, the Ministry of Justice guides provincial and centrally-administered city-level civil enforcement departments to prepare annual expenditure plans such as salaries, allowances, travel expenses, business fees, procurement, repairs, and basic construction investment (if applicable) according to the requirements of each local civil enforcement agency.

- For quarterly plans: Local civil enforcement agencies (Provincial Civil Enforcement Departments) shall prepare and submit them to the Ministry of Justice for review and consolidation before submitting to the Ministry of Finance.

- For annual plans: The Ministry of Justice is responsible for consolidating and reviewing the expenditure plans of local civil enforcement agencies and submitting them to the Ministry of Finance for consideration and consolidation into the state budget for submission to the Government for approval by the National Assembly.

4. Based on the annually approved budget plan for local civil enforcement work, the Ministry of Finance will allocate funds monthly and quarterly to the Ministry of Justice in the form of "Budget Limit Notification" under Chapter 33, Type 15, Item 00, Category 1. According to the notified amount, the Ministry of Justice will distribute the budget limit to local civil enforcement agencies (Civil Enforcement Departments under Provincial Justice Departments) through the form of "Budget Limit Notification" via the State Treasury system.

5. Within the total monthly and quarterly budget allocations distributed by the Ministry of Justice, the Civil Enforcement Departments under provincial and centrally-administered city-level justice departments are responsible for ensuring all expenditures for the needs of the civil enforcement department and the enforcement teams in districts, counties, and towns within the province, ensuring proper and compliant management and use of funds, and timely and accurately preparing and submitting comprehensive and accurate settlement reports in accordance with the content and format specified in Decision No. 257TC/CĐKT dated June 1, 1990 of the Ministry of Finance regarding the accounting system for administrative and public service units.

Monthly, quarterly, and annually, enforcement teams under districts, counties, and towns within the province must prepare reports on the receipt and use of funds along with supporting documents and submit them to the Civil Enforcement Department under the provincial justice department for consolidation and submission of budget expenditure settlement reports to the Ministry of Justice in accordance with current regulations.

Quarterly and annually, the Civil Enforcement Department under the provincial justice department must prepare and submit settlement reports to the Ministry of Justice (settlement reports on the use of funds quarterly and annually by the Civil Enforcement Department and enforcement teams in districts, counties, and towns within the province, and must have confirmation from the local State Treasury that directly allocates funds). The Ministry of Justice will review and approve the settlement reports of local civil enforcement agencies before consolidating and submitting them to the Ministry of Finance. For annual settlements, the review and approval process must follow the provisions of Circular No. 15-TC/HCVX dated May 19, 1992 of the Ministry of Finance on guidelines for annual settlement reviews for administrative and public service units.

6. To manage uniform means, equipment, and business forms under market economic conditions, each local civil enforcement agency shall annually prepare plans for purchasing and equipping means and business forms along with budget estimates to be submitted to the Ministry of Justice for timely procurement, printing, and distribution to local civil enforcement agencies.

III. IMPLEMENTATION PROVISIONS

This Circular takes effect from July 1, 1993. Any difficulties encountered during implementation should be reported to the Joint Ministries for consideration and resolution.