Circular No. 71/2015/TT-BTC on the establishment of budgets, management, use, and settlement of funds supporting the activities of the Vietnam Veterans Association in state agencies, political-social organizations, public service units, enterprises, and other organizations.

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of state budget funds to ensure inspection, handling, review, and systematization of regulatory legal documents
funding for the activities of the Association of War Invalids and Veterans in
state agencies, political-social organizations,
public service units, enterprises, and other organizations

According to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to the Ordinance on War Invalids and Veterans No. 27/2005/PL-UBTVQH11 dated October 7, 2005 of the Standing Committee of the National Assembly;

Pursuant to the Decree No. 98/2014/NĐ-CP dated October 24, 2014 of the Government stipulating the establishment of political organizations and political-social organizations at enterprises under all economic sectors;

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;

Pursuant to the Decree No. 150/2006/NĐ-CP dated December 12, 2006 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on War Invalids and Veterans;

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

The Minister of Finance issues this Circular stipulating the preparation of budget estimates, management, utilization, and settlement of funding for the activities of the Association of War Invalids and Veterans in state agencies, political-social organizations, public service units, enterprises, and other organizations.

Article 1. Scope of Regulation

This Circular stipulates the preparation of budget estimates, management, utilization, and settlement of funding for the activities of the Association of War Invalids and Veterans in state agencies, political-social organizations, public service units, enterprises, and other organizations.

Article 2. Applicability

1. State agencies, political-social organizations, public service units, enterprises, and other organizations.

2. The Association of War Invalids and Veterans in state agencies, political-social organizations, public service units, enterprises, and the Association of War Invalids and Veterans in other organizations.

Article 3. Sources of funding and principles for using funding

1. Sources of operating funds for the Vietnam Veterans Association include:

a) Membership fees retained according to the regulations in the Charter of the Association;

b) Grants and donations from individuals and organizations within and outside the country (if any);

c) Funding supported by the State budget for the Association of War Invalids and Veterans in state agencies, political-social organizations, public service units that partially self-fund their operational costs and public service units fully funded by the state (public service units that partially self-fund their regular operational costs and public service units fully funded by the state according to Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government stipulating the mechanism of autonomy for public service units) according to the current budget management hierarchy;

d) Support from public service units, enterprises, and other organizations;

đ) Other sources of income (if any).

2. Funding for the activities of the Association of War Invalids and Veterans must be used for the intended purpose, for the designated recipients, in accordance with the financial expenditure standards currently in effect, and reports on the settlement of utilized funds must be submitted in accordance with the law.

Article 4. Contents and levels of expenditure for the activities of the Association of War Invalids and Veterans

1. Content of expenditure:

a) Expenditure for organizing congresses according to terms; expenditure for mid-term and final reviews; expenditure for organizing meetings to disseminate and popularize the policies and guidelines of the Party and the State;

b) Expenditure for organizing mass movement activities; expenditure for administrative expenses;

c) Expenditure for training, capacity building, and vocational training for association work;

d) Allowance for association staff according to the prescribed regulations;

đ) Expenditure for rewarding individuals and groups with outstanding achievements in association work;

e) Expenditure for public services; office supplies; information dissemination, communication; purchase of books and materials for association activities;

g) Other expenditures directly serving the activities of the Association of War Invalids and Veterans.

2. Expenditure levels:

The contents of expenditure for the activities of the Association of War Invalids and Veterans shall be carried out in accordance with the current financial expenditure standards and specific regulations as follows:

a) Expenditure for organizing congresses according to terms; expenditure for mid-term and final reviews; expenditure for organizing meetings to disseminate and popularize the policies and guidelines of the Party and the State; expenditure for organizing mass movement activities; expenditure for administrative expenses: Implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating the administrative expense system and the budget management system for conferences for state agencies and public service units;

b) Expenditure for training, capacity building, and vocational training for association work implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation of budgets, management, and utilization of state budget funds for training and capacity building for civil servants;

c) Allowance for association staff implemented in accordance with Joint Circular No. 10/2007/TTLT-BLDTBXH-HCCHVN-BTC-BQP dated July 25, 2007 of the Ministry of Labor, Invalids and Social Affairs, the Vietnam War Invalids and Veterans Association, the Ministry of Finance, and the Ministry of Defense guiding the implementation of certain provisions of Decree No. 150/2006/NĐ-CP dated December 12, 2006 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on War Invalids and Veterans;

d) Expenditure for rewarding individuals and groups with outstanding achievements in association work implemented in accordance with the Law on Encouragement and Reward and current regulations;

đ) Expenditure for public services; office supplies, information dissemination, communication; purchase of books and materials for association activities: Based on valid and legitimate invoices and receipts in accordance with current regulations.

Article 5. Establishment, Implementation, and Settlement of Operating Funds for the Association of Veterans

The establishment, implementation, and settlement of operating funds for the Association of Veterans shall be carried out in accordance with the provisions of the State Budget Law, Accounting Law, and other guiding documents implementing these laws. This Circular provides additional guidance on the following points:

1. Establishment, Implementation, and Settlement of Operating Funds for the Association of Veterans within state agencies, political-social organizations, public service units that partially self-fund their operations, and public service units fully funded by the state.

a) Establishment of budget estimates:

- Annually, at the time of preparing the budget estimates for revenue and expenditure of the state budget based on specific programs approved by competent authorities, the Association of Veterans within state agencies and public service units that partially self-fund their operations shall prepare budget estimates for funding the activities of the Association for the year, revenue estimates (if any), and the amount requested to be supported by the state budget, and submit them to the financial department of their own unit.

- State agencies, political-social organizations, public service units that partially self-fund their operations, and public service units fully funded by the state have the responsibility to aggregate the funding support for the Association of Veterans in the budget estimates for revenue and expenditure of their agencies and units, and submit them to the same-level finance authority for decision-making by competent authorities.

- For central state agencies and public service units located in local areas (vertical management agencies), they have the responsibility to aggregate the funding support for the activities of the Association of Veterans in the annual budget estimates for expenditure of their agencies and units, submit them to higher-level agencies, and consolidate them to the main managing agency to send to the Ministry of Finance for review and decision-making by competent authorities.

b) Budget Allocation: Based on the state budget estimates assigned by competent authorities, state agencies, political-social organizations, and public service units have the responsibility to allocate the state budget estimates assigned, clearly indicating the level of funding to support the activities of the Association of Veterans in the regular expenditure budget of state agencies, political-social organizations, and public service units. The heads of state agencies, political-social organizations, and public service units have the responsibility to notify the level of funding available for the year to the Association of Veterans in their units.

c) Settlement: At the end of the fiscal year, state agencies, political-social organizations, and public service units have the responsibility to settle the operating funds of the Association of Veterans and include it in the annual settlement report of their agencies and units.

2. Establishment, Implementation, and Settlement of Operating Funds for the Association of Veterans within public service units that fully self-fund their operations, enterprises, and other organizations.

a) Public service units that fully self-fund their operations, enterprises, and other organizations: Based on the proposal of the Association of Veterans within their own units, current financial expenditure regulations, and the provisions of this Circular, decide on the level of support for the activities of the Association of Veterans within their units and inform the Association of Veterans within their units to proactively implement tasks.

b) Funding support for the activities of the Association of Veterans within public service units that fully self-fund their operations, enterprises, and other organizations, according to the content and levels of expenditure specified in this Circular, shall be recorded and settled in the operating costs of these public service units, enterprises, and other organizations, and deducted when determining taxable income under the law.

3. For Associations of Veterans with members participating in inter-agency activities across different agencies, units, and enterprises:

- Funding support for the activities of the Association shall be allocated to agencies, units, and enterprises based on the number of members participating and the provisions regarding the content and levels of expenditure in this Circular. The heads of agencies with inter-agency veteran members shall issue agreements on the content of activities and the level of funding provided by agencies to support the Association to fulfill its tasks.

- The Inter-Agency Association of Veterans has the responsibility to collect and compile common expenditure vouchers and summarize the income-expenditure reports of the Association. Common expenditure vouchers are kept at the main agency of the Inter-Agency Association of Veterans.

The vouchers for settling the operating funds at the main agency of the Association of Veterans are all common expenditure vouchers accompanied by the income-expenditure report of the Inter-Agency Association of Veterans, specifying the settlement amount of the main agency as the total expenditure for the year minus the contributions from participating agencies.

The vouchers for settling the operating funds at the agency with member participation are the agreements on the level of contribution between the heads of agencies, transfer payment vouchers, and receipt vouchers of the main agency of the Association of Veterans.

Article 6. Effectiveness

1. This Circular takes effect from July 1, 2015, and replaces Circular No. 103/2003/TT-BTC dated October 30, 2003, issued by the Ministry of Finance, guiding the content of revenue and expenditure for the Association of Veterans within state agencies, public service units, and state-owned enterprises.

2. During the implementation process, if the referenced documents for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the new documents.

During the implementation process, if there are difficulties or obstacles arising, please reflect them to the Ministry of Finance for timely research, amendment, and supplementation.