Circular No. 53/2020/TT-BTC guiding the preparation of budget estimates, management, use, and settlement of funds for supervising and educating persons under 18 years old who have committed crimes but are exempt from criminal responsibility.

CIRCULAR

Guidelines for preparing budgets, managing, using, and finalizing expenditures for the supervision and education of individuals under 18 years old who commit crimes exempt from criminal responsibility
implementing the supervision and education of individuals under 18 years old who commit crimes exempt from criminal responsibility
exempt from criminal liability

Pursuant to the State Budget Law 2015;

Implementing Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the 12th Central Committee on salary policy reform for civil servants, public officials, armed forces personnel, and workers in enterprises;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 37/2018/NĐ-CP dated March 10, 2018 of the Government detailing the implementation of measures for supervising and educating individuals under 18 years old who commit crimes exempt from criminal responsibility;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the request of the Director of the Administrative and Public Financial Affairs Department;

The Minister of Finance hereby promulgates this Circular guiding the preparation of budgets, management, use, and finalization of expenditures for the supervision and education of individuals under 18 years old who commit crimes exempt from criminal responsibility.

Article 1. Scope of Regulation and Applicability

Article 1. Scope of Regulation

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Article 2. Content and Amount of Expenditures for Supervision and Education of Individuals Under 18 Years Old Who Commit Crimes Exempt from Criminal Responsibility

The content and amount of expenditures are regulated in Article 5 of Decree No. 37/2018/NĐ-CP dated March 10, 2018 of the Government; this Circular provides detailed guidance on some specific contents and amounts as follows:

1. Expenditure for initial file preparation; establishment and management of files for enforcement of supervision and education measures; procedures for requesting termination of educational period at commune, ward, or town level

a) Office supplies, communication expenses, postal fees, printing costs for materials and forms serving the work: Initial file preparation; planning for supervision and education; establishment and management of files for enforcement of supervision and education measures; procedures for requesting termination of educational period at commune, ward, or town level. The expenditure amount is based on legal invoices and receipts within the approved budget.

b) Travel expenses for staff collecting information, verifying information (if necessary) about personal background, conditions, and circumstances of the individual being supervised and educated for initial file preparation or supplementary file collection; travel expenses for direct supervisors meeting with the individual being supervised and educated, their parents, or guardians, and other relevant persons to collect related information about personal background, health, psychology, family circumstances, living conditions, friend relations, and the process of law violation: The content and amount of expenditure are implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense regulations and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance).

2. Expenditure for organizing conferences and seminars on implementing supervision and education measures for individuals under 18 years old who commit crimes exempt from criminal responsibility: The content and amount of expenditure are implemented according to the conference expense regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

For meetings to implement other supervision and education measures: The content of expenditure is implemented according to Clause 1, Clause 2, and Clause 5, Article 11 of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance and the corresponding expenditure amount stipulated in Article 12 of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

3. Expenditure for organizing training and skill enhancement programs for direct supervisors of individuals under 18 years old who commit crimes exempt from criminal responsibility or sending direct supervisors to participate in appropriate training programs organized by district or provincial levels to perform their duties: The content and amount of expenditure are implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds for training and skill enhancement of civil servants, public officials, and employees.

4. Expenditure for domestic fact-finding missions on supervision and education of individuals under 18 years old who commit crimes exempt from criminal responsibility: The content and amount of expenditure are implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

5. Expenditure for night shift and overtime allowances: Implemented according to the Labor Code No. 10/2012/QH13 dated June 18, 2012 and Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of night shift and overtime allowance policies for civil servants, public officials, and employees.

6. Expenditure for rewarding collectives and individuals with outstanding achievements in supervising and educating individuals under 18 years old who commit crimes exempt from criminal responsibility: Implemented according to Decree No. 91/2017/NĐ-CP dated July 31, 2017 of the Government detailing the implementation of certain provisions of the Law on Encouragement and Reward.

7. Expenditure for supporting direct supervisors of individuals under 18 years old who commit crimes exempt from criminal responsibility as prescribed in Point b, Clause 1 and Clause 3, Article 5 of Decree No. 37/2018/NĐ-CP dated March 10, 2018 of the Government.

8. Other necessary expenses for serving the supervision and education activities of persons under 18 years old who commit crimes exempted from criminal responsibility: Expenses shall be paid based on legal invoices and vouchers in accordance with current regulations and within the approved budget.

Article 3. Sources of funds for implementing supervision and education of persons under 18 years old who commit crimes exempted from criminal responsibility

The sources of funds to ensure activities during the implementation of measures for supervising and educating persons under 18 years old who commit crimes exempted from criminal responsibility shall be carried out in accordance with Clause 2, Article 5 of Decree No. 37/2018/NĐ-CP dated March 10, 2018 of the Government.

Article 4. Preparation of budgets, execution of budgets, management, use, and settlement of accounts for funds implementing supervision and education of persons under 18 years old who commit crimes exempted from criminal responsibility

The preparation of budgets, execution of budgets, management, use, and settlement of accounts for funds ensuring the supervision and education activities of persons under 18 years old who commit crimes exempted from criminal responsibility shall be implemented in accordance with current laws on state budget and accounting. This Circular guides certain specific contents as follows:

1. Preparing budgets

a) Annually, at the time of preparing the budget, based on the tasks of implementing supervision and education of persons under 18 years old who commit crimes exempted from criminal responsibility; based on the provisions of Decree No. 37/2018/NĐ-CP dated March 10, 2018 of the Government, the provisions of the People's Councils of provinces and centrally-administered cities regarding the level of support for persons directly supervising and educating such individuals (if any), and the provisions of this Circular, the People's Committee of communes shall direct the preparation of the budget for these activities, which will be consolidated into the commune-level budget expenditure plan and submitted to the competent authority for approval according to the current budget decentralization.

b) Based on the budget for implementing supervision and education sent by the lower-level budget to the Department of Finance, the Department of Finance shall consolidate it into the local budget expenditure plan and report it to the People's Committee of the province for submission to the People's Council of the province for approval in accordance with the laws on state budget.

c) The central budget shall provide support to local budgets that have not yet achieved self-balancing for this activity in accordance with the laws on state budget.

2. Accounting entries

Funds for implementing supervision and education activities of persons under 18 years old who commit crimes exempted from criminal responsibility shall be recorded in the budget sub-accounts corresponding to the relevant expenditure items in accordance with the current budget sub-account system.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from August 1, 2020.

2. The allowances for cadres, civil servants, public officials, and employees of agencies and units stipulated in this Circular shall be abolished when implementing the salary system pursuant to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on reforming the salary policy for cadres, civil servants, public officials, armed forces, and workers in enterprises.

3. When the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

4. In the course of implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for research and resolution./.