Circular No. 75/1999/TT-BTC guiding the expenditure for village conferences

CIRCULAR

Guidelines for conference expense reimbursement at communes

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

Based on Circular No. 93/1998/TT-BTC dated June 30, 1998 of the Ministry of Finance regarding conference expense reimbursement regulations;

To implement the Decree on thrift and anti-waste practices, to create conditions for communes to ensure the allocation and use of conference expense funds economically and appropriately within their annual budget balance, the Ministry of Finance hereby stipulates the conference expense reimbursement guidelines for communes as follows:

I. GENERAL PROVISIONS

1-Conference expenses mentioned in this Circular shall be uniformly applied to all communes nationwide and to conferences with term-based or regular directive purposes for implementing tasks of Party organizations, administrative bodies, mass organizations, and other organizations at the commune level.

2- When organizing a conference, careful preparation of the agenda must be made; consideration must be given to the composition and duration of the conference. The unit organizing the conference shall base its budget estimate for the conference on the content, nature, number of delegates, and duration of the conference.

3- The Commune Financial Office and the State Treasury shall, based on their assigned functions and responsibilities, have the duty to issue and supervise the expenditure of conference funds to ensure compliance with the prescribed regulations.

4- Conferences aimed at implementing national projects, goals, or other projects and goals from higher levels shall be funded by the project management agencies.

II. SPECIFIC PROVISIONS

1/ Annual periodic conferences:

- Commune People's Council Conference.

- Term-based congresses of political organizations.

- Conferences to launch the year's work and conclude the year's work of Party, administrative, and mass organizations at the commune level. The cost includes:

- Rent for conference halls when the commune does not have a venue and must rent one.

- Expenses serving the conference such as printing (or purchasing) materials, decorating the conference hall... paid according to actual costs on the principle of thrift and avoiding ostentation.

- Water allowance for conference delegates at an average rate of 1,000 VND/person/day.

- Lunch expenses for delegates and invited guests at the conference shall only be reimbursed if the conference lasts all day. The average cost per delegate for lunch ranges from 5,000 VND to 10,000 VND/person/day.

2/ Conferences with directive implementation purposes may only allocate a water allowance at an average rate of 1,000 VND/person.

3/ Awards and incentives for competitions during annual summary conferences, expenses for propaganda work, sightseeing, and rest for participants shall not be included in conference expenses but shall be counted under awards and incentives, propaganda work, and welfare fund of the commune (if any).

4/ Prior to organizing a conference, the unit must prepare a budget estimate and submit it to the Financial Office for consolidation and reporting to the Chairman of the People's Committee of the commune for approval and issuance of payment according to current regulations.

5/ Any remaining conference funds that are not fully utilized can be used for additional necessary expenses to better serve communal management tasks. In cases where conference expenses exceed the budget without justifiable reasons, the head of the unit or the person approving the expenditure shall be subject to handling according to the provisions of the Decree on thrift and anti-waste practices.

III. IMPLEMENTATION

This Circular applies to all towns and wards throughout the country and to all cases involving conference expenses from commune budgets, commune funds, and other financial resources of economic and social organizations under the management of commune authorities. This Circular shall take effect fifteen days from the date of issuance, and all previous regulations inconsistent with this Circular shall be abolished. During the implementation of this Circular, if there are any difficulties, localities are requested to compile and report them to the Ministry of Finance for further guidance.

This Circular shall take effect fifteen days from the date of issuance, and all previous regulations inconsistent with this Circular shall be abolished.

During the implementation of this Circular, if there are any difficulties, localities are requested to compile and report them to the Ministry of Finance for further guidance.