Circular No. 61/2019/TT-BTC guides the receipt, management, and use of the Central Crime Prevention and Control Fund in accordance with the provisions of Decision No. 04/2019/QĐ-TTg dated January 22, 2019 of the Government on the establishment, management, and use of the Crime Prevention and Control Fund.

CIRCULAR

Guidelines on receiving, managing, and using the Central Crime Prevention Fund in accordance with Decision No. 04/2019/QĐ-TTg dated January 22, 2019 of the Prime Minister on the establishment, management, and use of the Crime Prevention Fund.

Pursuant to the State Budget Law dated June 25, 2015;

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. 165/2016/NĐ-CP dated December 24, 2016 of the Government on management and use of state budget for certain activities in the defense and security sectors;

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

Pursuant to Decision No. 04/2019/QĐ-TTg dated January 22, 2019 of the Prime Minister on the establishment, management, and use of the Crime Prevention Fund;

Pursuant to Circular No. 2302/BCA-V03 dated August 16, 2019 of the Ministry of Public Security proposing to abolishJoint Circular No. 168/2013/TTLT-BTC-BCA dated November 15, 2013 of the Ministry of Finance and the Ministry of Public Security guiding the implementation of Decision No. 47/2012/QĐ-TTg dated November 1, 2012 of the Prime Minister on the establishment, management, and use of the Crime Prevention Fund.

In accordance with the proposal of the Director of the Department of Defense and Security Finance, particularly;

The Minister of Finance issues this Circular to guide the receiving, managing, and using of the Central Crime Prevention Fund in accordance with Decision No. 04/2019/QĐ-TTg dated January 22, 2019 of the Prime Minister on the establishment, management, and use of the Crime Prevention Fund.

Article 1. Scope of Regulation

Article 1. This Circular guides the receiving, managing, and using of the Central Crime Prevention Fund in accordance with Decision No. 04/2019/QĐ-TTg dated January 22, 2019 of the Prime Minister on the establishment, management, and use of the Crime Prevention Fund.

Article 2. This Circular only guides the receiving of financial donations and other legitimate sources of funding from individuals and organizations within and outside the country for crime prevention work.

Article 2. Applicability

This Circular applies to central ministries, agencies, units related to crime prevention activities; individuals and groups with outstanding achievements in crime prevention work; families and individuals directly involved in crime prevention who suffer losses to life, health, and property.

Article 3. Financial Management Principles of the Central Crime Prevention Fund

Point 1. The Central Crime Prevention Fund is a state financial fund outside the budget, financially autonomous, and responsible for its operations under the law.

Point 2. The Central Crime Prevention Fund implements the preparation, execution, settlement, and audit of the state budget in accordance with the provisions of the State Budget Law and Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing certain provisions of the State Budget Law.

Point 3. Any surplus funds of the Central Crime Prevention Fund at the end of the year that have not been used shall be carried over to the next year for continued use.

Article 4. Responsibilities for Managing and Operating the Central Crime Prevention Fund

Point 1. The Minister of Public Security manages and operates the Central Crime Prevention Fund.

The Director of the Office of the Ministry of Public Security assists the Minister of Public Security in overseeing, managing, disbursing, settling accounts, and auditing the Central Crime Prevention Fund in accordance with Decision No. 04/2019/QĐ-TTg dated January 22, 2019 of the Prime Minister on the establishment, management, and use of the Crime Prevention Fund and this Circular.

Point 2. The Director of the Office of the Ministry of Public Security is authorized to open an account at the National Treasury (at the location where the unit is based) to manage and monitor the income and expenditure of the Central Crime Prevention Fund in accordance with the legal regulations on the registration and use of accounts at the National Treasury.

Article 5. Acceptance of Donations for the Central Crime Prevention and Combating Fund

1. Donations from individuals and organizations within Vietnam and abroad for crime prevention and combating activities, as well as other legitimate sources of funds, shall be transferred to the Central Crime Prevention and Combating Fund.

In cases where non-governmental foreign aid is received and does not fall under state budget revenue, it shall be implemented in accordance with the provisions of Government Decree No. 93/2009/NĐ-CP dated October 22, 2009 on the management and utilization of non-governmental foreign aid.

2. The Director of the Ministry of Public Security's Office shall be responsible for accepting donations for crime prevention and combating activities and depositing them into the account of the Central Crime Prevention and Combating Fund opened at the State Treasury.

3. For donations from individuals and organizations for crime prevention and combating activities and drug control with specific addresses for receipt, they shall be transferred according to the address designated by the donor in accordance with the current laws.

Article 6. Contents and Levels of Expenditure of the Central Crime Prevention and Combating Fund

1. Supporting monetary rewards according to the decision of the competent authority for individuals, families, agencies, and organizations with outstanding achievements in crime prevention and combating activities and drug control shall be carried out as follows:

a) Monetary rewards for individuals, families, agencies, and organizations with outstanding achievements in crime prevention and combating activities and drug control must ensure that the level of achievement corresponds to the level of reward; achievements made under difficult conditions and with wide-ranging impact shall be considered and proposed for higher monetary rewards; priority shall be given to small groups and individuals.

The managing agency of individuals, families, agencies, and organizations with outstanding achievements in crime prevention and combating activities and drug control shall be the lead agency in establishing files to request monetary rewards for the subjects under its jurisdiction.

To avoid duplication and inconsistency regarding the recipients and levels of rewards in monetary rewards from the Central Crime Prevention and Combating Fund, the Ministry of Public Security (the managing agency of the Central Crime Prevention and Combating Fund) shall coordinate with localities where the individuals and groups proposed for monetary rewards are located.

b) The specific level of support for monetary rewards for each individual and group shall be decided by the Minister of Public Security, with a maximum of VND 5,000,000 per person per award for individuals and VND 20,000,000 per group per award for groups.

2. Supporting compensation and emergency assistance payments according to the decision of the competent authority for families and individuals directly involved in crime prevention and combating activities and drug control who have suffered losses to life, health, and property shall be carried out in accordance with the expenditure levels specified in Circular Joint No. 03/2005/TTLT-BCA-BTC-BLDTBXH-BQP dated June 6, 2005 issued by the Ministry of Public Security, the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Defense guiding the implementation of certain points of Government Decree No. 103/2002/NĐ-CP dated December 17, 2002 on the system of compensation and assistance for individuals, families, agencies, and organizations participating in drug control activities who have suffered losses to life, health, and property.

Article 7. Accounting, Audit, and Financial Inspection System

1. The Central Crime Prevention Fund must carry out accounting work in accordance with the provisions of the accounting laws.

2. The Central Crime Prevention Fund shall be subject to inspection, examination, supervision, and audit by the Ministry of Public Security and other competent state agencies in accordance with the State budget law.

Article 8. Reporting System

In addition to implementing according to point c, Clause 1, Article 6 of Decision No. 04/2019/QĐ-TTg dated January 22, 2019, issued by the Prime Minister on the establishment, management, and use of the Crime Prevention Fund, the Ministry of Public Security shall submit to the Ministry of Finance reports on the implementation of financial plans, projected financial plans for the following year, final accounts of income and expenditure of the Central Crime Prevention Fund for consolidation and reporting to the Government together with the budget estimates and final accounts of the State budget to the National Assembly.

Article 9. Implementation Provisions

1. This Circular takes effect from October 21, 2019.

2. Abolish Circular Jointly Issued No. 168/2013/TTLT-BTC-BCA dated November 15, 2013, issued by the Ministry of Finance and the Ministry of Public Security guiding the implementation of Decision No. 47/2012/QĐ-TTg dated November 1, 2012, issued by the Prime Minister on the establishment, management, and use of the Crime Prevention Fund.

3. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the newly issued documents.

4. During the implementation process, if there are difficulties or obstacles, it is requested that they be promptly reported to the Ministry of Finance for study and supplementary guidance.