Circular No. 74/2013/TT-BTC stipulates the expenses and implementation of state budget allocation and settlement for serving State Funeral Ceremonies, National-level Funerals, and High-level Funerals.

CIRCULAR

Regulations on expenses and implementation of budget allocation and settlement serving State Funeral, National Funeral, and High-Level Funeral 

nước phục vụ Lễ Quốc tang, Lễ tang cấp Nhà nước, và Lễ tang cấp cao

Pursuant to the Government Decree number 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 105/2012/NĐ-CP dated December 17, 2012 of the Government on organizing funerals for civil servants, public officials, and employees;

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

The Minister of Finance issues this Circular regulating expenses and implementation of budget allocation and settlement serving State Funeral, National Funeral, and High-Level Funeral as follows:

Article 1. Scope of Regulation and Applicability

This Circular regulates expenses and implementation of budget allocation and settlement serving State Funeral, National Funeral, and High-Level Funeral applicable to the subjects specified in Decree No. 105/2012/NĐ-CP dated December 17, 2012 of the Government on organizing funerals for civil servants, public officials, and employees.

Article 2. Content and amount of expenditure for National Funeral

The maximum expenditure from the state budget for one National Funeral is 800 million VND for the following purposes:

1. Fixed expenses: Maximum 295 million VND

a) Expense for purchasing coffin: Maximum 50 million VND

b) Expense for setting up altar at home: Maximum 50 million VND

c) Expense for constructing tomb cover (including construction of tomb cover and stone cladding): Maximum 80 million VND

d) Expense for setting up altar and decoration at funeral venues: Maximum 80 million VND

đ) Expense for purchasing cloth to cover altar and making national flag to cover the coffin: Maximum 15 million VND

e) Expense for purchasing burial cloth, funeral items, mourning bands: Maximum 20 million VND

2. Expenses subject to consideration and decision by the Organizing Committee: Maximum 505 million VND

a) Expense for making six representative wreaths and thirty rotating wreaths.

b) Expense for renting vehicles for funeral service.

c) Expense for renting tents and sunshades.

d) Expense for renting ornamental plants and carpeting.

đ) Expense for food and accommodation for local guests and relatives attending the funeral.

e) Expense for video recording, photography, and television broadcasting.

g) Expense for funeral service: electricity, water, and allowance for funeral service staff.

h) Expense for cemetery protection for the first ten days.

i) Other incidental expenses (if any).

Article 3. Content and amount of expenditure for State Funeral

The maximum expenditure from the state budget for one State Funeral is 250 million VND for the following purposes:

1. Fixed expenses: Maximum 120 million VND

a) Expense for purchasing coffin: Maximum 30 million VND

b) Expense for setting up altar at home: Maximum 25 million VND

c) Expense for constructing tomb cover: Maximum 40 million VND

d) Expense for decorating altar at funeral venues: Maximum 5 million VND

đ) Expense for purchasing cloth to cover altar and making national flag to cover the coffin: Maximum 10 million VND.

e) Expense for purchasing burial cloth, funeral items, mourning bands: Maximum 10 million VND

2. Expenses subject to consideration and decision by the Organizing Committee: Maximum 130 million VND

a) Expense for making six representative wreaths and twenty-five rotating wreaths.

b) Expense for renting vehicles for funeral service.

c) Expense for renting tents.

d) Expense for video recording, photography, and television broadcasting.

đ) Expense for funeral service.

e) Other incidental expenses (if any).

Article 4. Content and amount of expenditure for High-Level Funeral

The maximum expenditure from the state budget for one High-Level Funeral is 60 million VND for the following purposes:

1. Fixed expenses: Maximum 45 million VND

a) Expense for purchasing coffin: Maximum 10 million VND

b) Expense for setting up altar: Maximum 15 million VND

c) Expense for constructing tomb cover: Maximum 15 million VND

d) Expense for purchasing burial cloth, funeral items, mourning bands: Maximum 5 million VND

2. Expenses subject to consideration and decision by the Organizing Committee: Maximum 15 million VND

a) Expense for making two representative wreaths and fifteen rotating wreaths.

b) Expense for renting vehicles for funeral service.

c) Expense for video recording and photography.

d) Expense for funeral service.

Article 5. Allocation and settlement of expenses

1. For the expenditures specified in points a, b, and c, Clause 1 of Articles 2, 3, and 4, if the family voluntarily purchases them, the agency responsible for funding funeral services shall pay the family a maximum amount according to the prescribed level; any actual expenses exceeding the prescribed level will be borne by the family.

In cases where the Organizing Committee carries out procurement, the amount of funds shall not exceed the maximum level prescribed.

2. For State Funeral and National Mourning Ceremony: When a funeral occurs, the Ministry of Finance will base on the prescribed level mentioned above and the request of the Central Office to allocate from the central budget reserve fund to Category 460, Item 461, Subitem 7750.

3. For High-Level Funerals: The costs for high-level funerals are funded from the burial fees as stipulated by laws on social insurance and other state regulations; for any shortfall in funds, the agency or organization directly managing the subject will arrange and schedule within the annual budget allocated by the state budget and record it in Category 460, Item 474, Subitem 7754. If it cannot be scheduled within the annual state budget, the agency or organization directly managing the subject will work with the financial authority at the same level to submit to the competent authority for supplementary funding from the state budget reserve fund.

The expenses for the National Mourning Ceremony, State Funeral, and High-Level Funeral as provided herein shall be consolidated in the annual settlement report of the unit.

Article 6. Implementation Provisions

This Circular takes effect from August 1, 2013, and replaces Circular No. 40/2002/TT-BTC dated May 2, 2002, issued by the Ministry of Finance, guiding expenditures, allocation, and settlement of the state budget for serving the National Mourning Ceremony, State Funeral, and High-Level Funeral. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to report to the Ministry of Finance for consideration and resolution./.