Circular No. 78/2000/TT-BTC provides guidance on the operating expenses of the Steering Committee and Management Board for National Target Programs. This document details the specific expenditures related to the work of directing and managing projects, as well as methods for budget preparation, disbursement, and settlement of expenses.
적용 범위
The steering committees for national target programs at provincial and centrally-administered city levels; the management boards for national target programs (including the program's main management boards at central ministries and agencies and the program management boards at some local departments and sectors).
핵심 사항
- The Steering Committee and Management Board for National Target Programs shall not draw operating expenses from the state budget allocated for the national target program (Article 1).
- Expenditures related to the work of directing and managing projects include conference costs for implementing mid-term and final reviews and office supplies directly serving the activities of the Steering Committee and Management Board for National Target Programs (Article 2).
- Operating expenses of project management boards are drawn from the project funds according to current regulations on the management of construction investment capital (Article 2).
- Units prepare budget estimates together with their general administrative management expenses and consolidate them into the administrative management expenses of central ministries and agencies and localities; disbursement and settlement are carried out according to general regulations (Article 3).
- All previous provisions contrary to the guidance in this Circular are abolished from the date this Circular takes effect.
🌐 이 문서의 사회적 영향
- To assist national target program management agencies in properly and fully utilizing operating expenses.
- Units benefit from detailed provisions regarding expenses related to the work of directing and managing projects.
- State budget has stricter control over the disbursement of operating expenses for steering committees and management boards for national target programs.
❓ 자주 묻는 질문
Can the Steering Committee and Management Board for National Target Programs draw operating expenses from the state budget allocated for the national target program?
No, according to Article 1 of this Circular.
What does expenditures related to the work of directing and managing projects include?
It includes conference costs for implementing mid-term and final reviews and office supplies directly serving the activities of the Steering Committee and Management Board for National Target Programs (Article 2).
From where are the operating expenses of project management boards drawn?
From the project funds according to current regulations on the management of construction investment capital (Article 2).
How do units prepare budget estimates?
They prepare budget estimates together with their general administrative management expenses and consolidate them into the administrative management expenses of central ministries and agencies and localities (Article 3).
Are previous provisions contrary to the guidance in this Circular still valid?
No, all previous provisions contrary to the guidance in this Circular are abolished from the date this Circular takes effect.
전문
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MINISTRY OF FINANCE ---------------- |
SOCIALIST REPUBLIC OF VIETNAM |
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Hanoi, July 27, 2000 |
CIRCULAR
Guidelines on operating expenses for
Steering Committees and Management Boards of National Target Programs
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government Chairman regarding functions, tasks, powers, and organizational structure of the Ministry of Finance.
Pursuant to Decision No. 38/2000/QĐ-TTg dated March 24, 2000 of the Government Chairman amending and supplementing certain articles of Decision No. 531/TTg dated August 8, 1996 of the Government Chairman on management of national target programs.
The Ministry of Finance issues guidelines on operating expenses for managing national target programs as follows:
1. In principle, from 2000, operating expenses of steering committees for national target programs at provincial and centrally-administered city levels and management boards of national target programs (including program management boards under central ministries and agencies and program management boards established in some local departments according to regulations) shall not be deducted as a percentage (%) from the state budget allocated for national target programs. These financial needs must be arranged from the central budget for central ministries and agencies or from the local budget.
2. Content of management expenses:
Given that the activities of steering committees and management boards mainly involve part-time work and are closely linked to specialized management agencies, only direct expenses related to leadership and project management work are determined. Specifically, they include:
- Expenses for organizing meetings to implement mid-term and final reviews. These expenses are calculated according to current regulations.
- Office supplies expenses directly serving the activities of steering committees and management boards of national target programs.
- Other direct expenses (if any).
These expenses must be meticulously calculated for the agencies and units entrusted with the main responsibility (permanent or leading management) and recorded as a separate line in the unit's budget estimate. Travel expenses of staff in which agency are charged to that agency.
For program management boards (Board A): Operating expenses of program management boards are deducted from the project capital according to current regulations on the management of construction investment capital.
3. Budget preparation, disbursement, and settlement of expenses:
Annually, units assigned the permanent responsibility of steering committees or leading management of national target programs prepare budget estimates along with general management expenses of the unit; financial authorities are responsible for reviewing specifically and consolidating them into administrative management expenses of central ministries and agencies and localities. Disbursement and settlement are carried out according to general regulations.
This Circular takes effect 15 days from the date of signature. Previous provisions contrary to the guidelines in this Circular are abolished.
It is requested that central ministries and agencies, People's Committees of provinces and centrally-administered cities instruct subordinate agencies and units to implement according to these guidelines. Any difficulties encountered during implementation should be reported to the Ministry of Finance for consideration and resolution.
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Place of Receipt: - Prime Minister, Deputy Prime Ministers, - Provincial People's Councils, People's Committees of centrally governed cities, - Ministries, agencies equivalent to ministries, agencies under the Government, - National Assembly Office, - Office of the President; - Government Office, - Central Office and Party Departments, - Supreme People's Procuracy, - Supreme People's Court, - Central Agencies of Mass Organizations, - Official Gazette, - Provincial Departments of Finance and Budget, - State Treasury Offices of provinces and centrally-administered cities, - Units under and affiliated with the Ministry of Finance, - File: Office, State Budget Department. |
THE MINISTER OF FINANCE DEPUTY MINISTER
PHAM VAN TRONG |
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