Circular No. 63/TC-HCSN stipulates the expenditure regulations for conferences

CIRCULAR

MINISTRY OF FINANCE DECREE NO. 63 TC/TCT AUGUST 7, 1995 REGULATING EXPENSES FOR CONFERENCES

IMPLEMENTING THE DIRECTIVE NO. 368/TTg OF JUNE 22, 1995 OF THE PRIME MINISTER ON ECONOMY AND FRUGALITY IN STATE ORGANIZATIONS, MILITARY FORCES, ASSOCIATIONS, AND STATE ENTERPRISES TO END THE CURRENT SEVERE WASTEFUL USE OF PUBLIC FUNDS, THE MINISTRY OF FINANCE REGULATES EXPENSES FOR CONFERENCES AT ALL LEVELS THROUGHOUT THE COUNTRY AS FOLLOWS:

I. GENERAL PRINCIPLES:

1/ MEETINGS FOR SUMMARIZATION, REVIEW, CONFERENCES, AND SEMINARS WITH NATIONAL SCALE OF CENTRAL AGENCIES MUST BE PERMITTED BY WRITTEN DOCUMENT FROM THE SECRETARIAT OF THE PARTY CENTRAL COMMITTEE OR THE PRIME MINISTER; IF CONVENED AT PROVINCE OR CITY LEVEL, THEY MUST BE PERMITTED BY WRITTEN DOCUMENT FROM THE PROVINCIAL PARTY COMMITTEE EXECUTIVE BOARD, THE PROVINCE PEOPLE'S COMMITTEE CHAIRMAN, OR THE CHAIRMAN OF THE PEOPLE'S COMMITTEE OF THE CITY UNDER THE CENTRAL COMMITTEE.

2/ ALL AGENCIES, UNITS OF THE STATE ADMINISTRATION, MILITARY FORCES, ASSOCIATIONS, POPULAR ORGANIZATIONS, AND STATE ENTERPRISES (HEREINAFTER REFERRED TO AS AGENCIES AND UNITS) WHEN PERMITTED TO ORGANIZE CONFERENCES MUST FOLLOW THE EXPENSE REGULATIONS SET OUT IN THIS CIRCULAR.

3/ THE HOSTING AGENCIES OF CONFERENCES NEED TO CAREFULLY CONSIDER THE NECESSITY OF ORGANIZING CONFERENCES, PREPARE THOROUGHLY REGARDING CONTENT, LOCATION, AND NUMBER OF GUESTS. THE CONDUCTING TIME OF CONFERENCES SHOULD NOT EXCEED THREE DAYS. EXPENSE REQUIREMENTS FOR CONFERENCES MUST BE PLANNED RIGHT AT THE BEGINNING OF THE YEAR TO BE REVIEWED AND ANNOUNCED BY THE AUTHORIZED AUTHORITIES ALONG WITH THE ASSIGNMENT OF INCOME AND EXPENSE BUDGETS FOR THE YEAR. ALL EXPENSES FOR ORGANIZING CONFERENCES IN THE YEAR MUST BE ARRANGED WITHIN THE ANNUAL APPROVED PLAN, THE FINANCIAL AUTHORITIES AT ALL LEVELS WILL NOT SUPPLEMENT ANY FUNDS FOR ORGANIZING CONFERENCES OUTSIDE THE PLAN OR OVER THE APPROVED BUDGET.

4/ DELEGATES ATTENDING CONFERENCES MUST PAY THEIR OWN FOOD AND LODGING FEES USING TRAVEL EXPENSES AND PART OF THEIR SALARIES. THE AGENCY OR UNIT ORGANIZING THE CONFERENCE WILL ONLY SUBSIDIZE FOOD AND LODGING FOR DELEGATES WHO DO NOT RECEIVE STATE SALARIES.

5/ ALL CONFERENCES SHALL NOT PROVIDE TOBACCO, ALCOHOL, OR BEER FOR REFRESHMENT.

II. SPECIFIC PROVISIONS:

1/ EXPENSES FOR FOOD AND LODGING OF DELEGATES ATTENDING CONFERENCES:

a/ REGARDING FOOD EXPENSES:

- THE DAILY FOOD EXPENSE LIMIT FOR DELEGATES ATTENDING CONFERENCES IS 25,000 VND/DAY/PERSON, WHICH IS COVERED BY THE DELEGATE'S TRAVEL EXPENSES AND PART OF THEIR SALARY. THE ORGANIZING AGENCY SHALL NOT PROVIDE ADDITIONAL FOOD SUBSIDIES IN ANY FORM.

b/ LODGING EXPENSES:

- DELEGATES ATTENDING CONFERENCES MUST COVER THEIR OWN LODGING COSTS USING THEIR TRAVEL EXPENSES. IN SPECIAL CASES WHERE LODGING CANNOT BE RENTED AT 50,000 VND/DAY/BED AT THE CONFERENCE LOCATION, THE DIFFERENCE SHALL BE COVERED BY THE ORGANIZING AGENCY WITHIN THE ANNUAL APPROVED CONFERENCE EXPENSE PLAN.

FOR DELEGATES ATTENDING CONFERENCES WHO DO NOT RECEIVE STATE SALARIES, THE ORGANIZING AGENCY SHALL PAY 25,000 VND/DAY/PERSON FOR FOOD AND UP TO 50,000 VND/DAY/PERSON FOR LODGING IF LEGAL INVOICES ARE PROVIDED, WITHIN THE ANNUAL BUDGET OF THE AGENCY.

2/ AGENCIES AND UNITS ORGANIZING CONFERENCES CAN SPEND ON THE FOLLOWING ITEMS:

- Venue rental fees during the conference days (if applicable).

- PRINTING COSTS FOR CONFERENCE MATERIALS (IF TRAINING MATERIALS ARE PRINTED, THEY MUST BE SOLD TO RECOVER COSTS WITHOUT PROFIT).

- EXPENSES FOR FOOD AND LODGING FOR DELEGATES ATTENDING CONFERENCES WHO DO NOT RECEIVE STATE SALARIES, ACCORDING TO THE ABOVE-STATED LIMITS.

- THE DIFFERENCE IN LODGING COSTS PAID BY THE ORGANIZING AGENCY COMPARED TO THE 50,000 VND/DAY/PERSON LIMIT.

- TRANSPORTATION EXPENSES FOR DELEGATES ATTENDING CONFERENCES WHO DO NOT RECEIVE STATE SALARIES (IF LEGAL INVOICES ARE PROVIDED).

- RENTAL EXPENSES FOR VEHICLES TO TRANSPORT DELEGATES FROM THEIR LODGING TO THE CONFERENCE LOCATION (IF APPLICABLE).

- OTHER EXPENSES SUCH AS WATER FOR DELEGATES AND SPEAKERS, MEDICATION FOR COMMON ILLNESSES, HALL DECORATION, AND AUDIO EQUIPMENT RENTAL (IF APPLICABLE).

3/ ALL CONFERENCES, MEETINGS, AND SEMINARS SHALL NOT SPEND ON GIFTS, ALLOWANCES, OR LUNCHES FOR STATE-SALARIED PARTICIPANTS (EXCEPT FOR SPEAKERS AT SCIENTIFIC SEMINARS WITH SPECIFIED RULES), NOR ON CULTURAL ACTIVITIES, ENTERTAINMENT, OR EXTRAVAGANT DECORATIONS.

III/ IMPLEMENTATION PROVISIONS

1/ FINANCIAL AUTHORITIES AT ALL LEVELS MUST ISSUE FUNDS FOR CONFERENCE EXPENSES IN ACCORDANCE WITH THE LIMITS SET OUT IN THIS CIRCULAR. AGENCIES AND UNITS ORGANIZING CONFERENCES MUST ENSURE THAT CONFERENCE EXPENSES ARE WITHIN THE ANNUAL APPROVED BUDGET PLAN.

2/ THE SETTLEMENT OF CONFERENCE EXPENSES MUST BE COMPLETED WITHIN TEN DAYS AFTER THE END OF THE CONFERENCE. FINANCIAL AUTHORITIES AT ALL LEVELS HAVE THE RESPONSIBILITY TO AUDIT AND CORRECT ANY EXPENSES THAT VIOLATE THE REGULATIONS OR EXCEED THE APPROVED BUDGET. ANYONE ORDERING EXPENSES IN VIOLATION OF THIS CIRCULAR MUST BE RESPONSIBLE FOR REPAYING THE PUBLIC FUNDS.

3/ EXPENSES FOR CONFERENCES OF AGENCIES AND UNITS OF THE STATE ADMINISTRATION SHALL BE ACCOUNTED FOR IN ITEM 73 "CONFERENCE FEES" ACCORDING TO THE CURRENT STATE BUDGET CLASSIFICATION.

STATE ENTERPRISES SHALL ONLY ORGANIZE CONFERENCES THAT BRING REAL BENEFITS TO THEIR BUSINESS OPERATIONS SUCH AS REVIEWING BUSINESS RESULTS, SPREADING TECHNICAL KNOWLEDGE, CUSTOMER MEETINGS, ETC. CONFERENCE EXPENSES MUST BE ECONOMICAL AND EFFECTIVE, AVOIDING EXTRAVAGANCE. THE EXPENSE LIMITS SET OUT HERE SHALL BE APPLIED BASED ON THE NATURE OF EACH TYPE OF CONFERENCE BUT SHALL NOT EXCEED THE EXPENSE LIMITS SET IN THE STATE ENTERPRISE FINANCIAL REGULATIONS ISSUED BY THE GOVERNMENT.

4/ THIS CIRCULAR SHALL TAKE EFFECT FROM SEPTEMBER 1, 1995. ALL REGULATIONS ON CONFERENCE EXPENSES CONTRARY TO THIS CIRCULAR SHALL BE ABROGATED.