Circular No. 63/2017/TT-BTC on the preparation of budgets, management, use, and settlement of funds to ensure the operation of the People's Internal Control Committee

CIRCULAR

REGULATIONS ON THE ESTABLISHMENT OF BUDGET ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF OPERATING EXPENSES FOR THE PEOPLE'S INTERNAL CONTROL BOARD

Pursuant to the Inspection Law 2010;

Pursuant to the State Budget Law 2015;

Pursuant to Decree No. 159/2016/NĐ-CP dated November 29, 2016 of the Government detailing and providing implementation measures for certain articles of the Inspection Law regarding the organization and operation of the People's Internal Control Board;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular on the establishment of budget estimates, management, use, and settlement of operating expenses for the People's Internal Control Board.

Article 1. Scope of Regulation

This Circular stipulates the procedures for establishing budget estimates, managing, using, and settling operating expenses for the People's Internal Control Board.

Article 2. Applicability

1. The People's Internal Control Board at commune, ward, town level (hereinafter referred to as the People's Internal Control Board at commune level).

2. The People's Internal Control Board at state administrative agencies.

3. The People's Internal Control Board at public service units.

3. The People's Internal Control Board at state-owned enterprises.

Article 3. Level of support for operating expenses of the People's Internal Control Board and sources of funds to ensure operations

1. For the People's Internal Control Board at commune level: Operating expenses of the People's Internal Control Board at commune level shall be guaranteed by the local budget. Based on the actual situation in the locality and the ability to balance the local budget, the People's Committee of the province or centrally governed city shall submit to the People's Council at the same level for a decision on the level of financial support for the operation of the People's Internal Control Board at commune level, with a minimum of five million dong per board per year, and allocate it to the commune budget for the People's Committee at the commune level to provide to the People's Internal Control Board for its operation.

2. For the People's Internal Control Board at state administrative agencies: Operating expenses of the People's Internal Control Board shall be decided by the head of the state administrative agency and allocated within the scope of the annual regular expenditure budget estimate granted by the competent authority.

3. For the People's Internal Control Board at public service units: Operating expenses of the People's Internal Control Board shall be decided by the head of the public service unit and allocated within the scope of the unit's financial resources, including the annual regular expenditure budget estimate granted by the competent authority, income of the unit, and retained income (if any).

4. For the People's Internal Control Board at state-owned enterprises: Operating expenses of the People's Internal Control Board shall be allocated by the General Director or Director of the enterprise according to the financial capacity and recorded as reasonable expense items when calculating corporate income tax in accordance with the Corporate Income Tax Law and related implementing regulations.

Article 4. Contents of expenditures for the operation of the People's Internal Control Board

1. Expenditure for organizing meetings and conferences.

2. Expenditure for working expenses serving supervision and verification activities.

3. Payment for responsibility work of members of the People's Internal Control Board directly performing inspection, supervision, and verification tasks according to approved work plans.

4. Payment for responsibility work of members of the People's Internal Control Board cooperating with state inspection organizations during inspections at localities and units (if applicable).

5. Expenditure for purchasing office supplies, telephone charges, and postal charges.

6. Other expenditures directly serving the operation of the People's Internal Control Board as prescribed by law.

Article 5. Level of expenditure and authority to decide on the level of expenditure

1. The level of expenditure to ensure the operation of the People's Inspectorate Board includes:

a) Expenditure for organizing meetings and conferences; travel expenses: Implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference expenditure regulations.

This circular provides detailed guidance on some additional expenditure levels as follows: Expenditure for remuneration of speakers at meetings; remuneration for responsibilities of members of the People's Inspectorate Board directly implementing inspection work according to approved plans or in cooperation with state inspection organizations when inspecting at localities or units: The expenditure level is 100,000 VND/person/day.

b) Expenditure for purchasing office supplies, telephone charges, postal charges, other expenditures: Based on actual occurrence, according to actual invoices and within the operational budget of the People's Inspectorate Board assigned, ensuring compliance with current laws and being economical and effective.

2. Authority to decide on the level of expenditure:

a) For the People's Inspectorate Board at commune level: Within the budget support provided for the People's Inspectorate Board at commune level, the Chairman of the Commune People's Committee shall examine and approve the expenditure level suitable to ensure economy and effectiveness.

b) For the People's Inspectorate Board in state agencies, public service units, and state-owned enterprises: The head of the agency or unit shall examine and decide on the expenditure level appropriate to the financial capacity of the agency or unit and the internal expenditure regulations of the agency or unit.

Article 6. Preparation, implementation, and settlement of the operating budget of the People's Inspectorate Board

The preparation of the annual budget for the People's Inspectorate Board is carried out according to the current provisions of the State Budget Law, Accounting Law, and guiding documents, this circular specifies some specific points as follows:

1. For the operating budget of the People's Inspectorate Board at commune level:

a) Preparation and implementation of the budget:

Annually, based on the program and plan of activities and the current financial system and expenditure regulations, the People's Inspectorate Board at commune level prepares the budget for expenditure to ensure its operations, submits it to the Commune People's Committee for examination, and reports to the District People's Committee for further examination and reporting to the Provincial People's Council for decision-making, balancing the budget for the People's Inspectorate Board at commune level according to the local government's financial capacity as stipulated by the State Budget Law.

b) Settlement:

The People's Inspectorate Board at commune level is responsible for settling the operating budget with the Commune People's Committee to be included in the settlement report of the Commune People's Committee according to current regulations.

2. For the operating budget of the People's Inspectorate Board in state agencies, public service units, and state-owned enterprises:

a) Preparation and implementation of the budget:

Annually, based on the program and plan of activities and the current financial expenditure regulations; the People's Inspectorate Board in state agencies, public service units, and state-owned enterprises prepares the budget to ensure operations, sends it to the finance management department for consolidation in the budget of the agency or unit, and submits it to the competent authority for approval, specifically:

- For state agencies and public service units that partially self-fund regular expenses and public service units fully funded by the state: The operating budget of the People's Inspectorate Board is consolidated in the revenue and expenditure budget of the agency or unit, submitted to the finance authority at the same level for the competent authority to decide.

- For public service units that fully fund regular expenses and investment expenses, public service units that fully fund regular expenses, and state-owned enterprises: The operating budget of the People's Inspectorate Board is consolidated in the revenue and expenditure budget of the public service unit or the financial income and expenditure plan of the enterprise, submitted to the head of the public service unit or enterprise for approval as the basis for implementation.

b) Settlement:

- The People's Inspectorate Board is responsible for settling the expenditure with the finance management department of their own unit to be included in the annual revenue and expenditure settlement of the agency or unit according to current regulations.

- The operating support budget for the People's Inspectorate Board in public service units and state-owned enterprises is accounted for and settled in the operating costs of the public service unit or state-owned enterprise according to the law.

Article 7. Effective Date

1. This Circular takes effect from August 15, 2017.

2. Circular Joint No. 40/2006/TTLT-BTC-BTTUBTWMTTQVN-TLĐLĐVN dated May 12, 2006 of the Ministry of Finance - Central Steering Committee of the Vietnam Fatherland Front - Vietnam General Confederation of Labor guiding on the budget to ensure the operation of the People's Inspectorate Board becomes invalid from the date this circular takes effect.

3. During the implementation process, if the referenced documents applied in this circular are amended, supplemented, or replaced by new documents, they will be applied according to the new documents.

During the implementation process, if there are difficulties or obstacles arising, please report them to the Ministry of Finance for research, amendment, and supplementation in a timely and appropriate manner./.