Circular No. 194/2022/TT-BTC stipulates the management and use of funds to implement the administrative educational measures system at communes, wards, and towns. This Circular replaces Circular No. 193/2014/TT-BTC and takes effect from February 15, 2023.
Scope of application
This applies to agencies, organizations, and individuals related to the management and use of funds to implement the administrative educational measures system at communes, wards, and towns.
Key points
- It provides detailed regulations on expenditures for activities such as supporting persons directly assisting those under education, organizing the management of subjects, expenses for disseminating and educating laws, and supporting vocational training at the primary level and less than three months.
- It allows the Provincial People's Committee to decide on the support level for persons directly assisting those under education, ensuring it is not lower than the minimum of 360,000 VND/month/person.
- It refers to the implementation of work to disseminate and educate laws according to Joint Circular No. 14/2014/TTLT-BTC-BTP.
- It stipulates the support for those under education who have no profession or have an unsuitable profession and wish to learn a primary-level vocational skill within less than three months according to Circular No. 152/2016/TT-BTC.
- It allows the Provincial People's Committee to decide on special expenses not provided for in current legal documents, in accordance with the local budget balance capacity.
🌐 Social impact of this document
- It enhances the effectiveness of managing and using funds to implement the administrative educational measures system at communes, wards, and towns.
- Supporting persons directly assisting those under education to improve the quality of educational work and assist the subjects.
- Enhancing the dissemination and education of laws in the community.
❓ Frequently asked questions
Which document does this Circular replace?
Circular No. 194/2022/TT-BTC replaces Circular No. 193/2014/TT-BTC regarding the management and use of funds to implement the administrative educational measures system at communes, wards, and towns.
When does this Circular take effect?
This Circular takes effect from February 15, 2023.
Full text
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
Number: 82/2022/TT-BTC
Hanoi, December 30, 2022
CIRCULAR
Prescribes the contents and expenditure levels from the state budget
to implement the regime of applying administrative educational measures
at communes, wards, and towns.
Pursuant to the Law on Handling Administrative Violations dated June 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Handling Administrative Violations dated November 13, 2020;
Based on the Government Organization Law dated June 19, 2015; the Law amending,
Pursuant to the State Budget Law dated June 25, 2015,
Pursuant to the Law on Prevention and Control of Narcotics dated March 30, 2021,
Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 120/2021/NĐ-CP dated December 24, 2021 of the Government prescribing the regime of applying administrative educational measures at communes, wards, and towns (hereinafter referred to as Decree No. 120/2021/NĐ-CP);
At the proposal of the Director of the Department of Finance - Administrative Services,
The Minister of Finance issues this Circular prescribing the contents and expenditure levels from the state budget to implement the regime of applying administrative educational measures at communes, wards, and towns.
Article 1. Scope of Regulation
1. This Circular prescribes the contents and expenditure levels from the state budget to implement the regime of applying administrative educational measures at communes, wards, and towns as prescribed in Clause 1, Article 12 of Decree No. 120/2021/NĐ-CP.
2. This Circular does not apply to:
a) Support funds with specific purposes and addresses provided by organizations and individuals within and outside the country, or support funds for which the donor or the authorized representative of the donor and the Ministry of Finance have already agreed upon the content and level of expenditure. In cases where the donor or the authorized representative according to law and the authorized representative of the donor and the Ministry of Finance have not yet reached an agreement on the content and level of expenditure, the provisions of this Circular shall apply;
b) Policies supporting loans for job creation from the National Employment Fund implemented in accordance with Decree No. 61/2015/NĐ-CP dated July 9, 2015 of the Government on policies to support job creation and the National Employment Fund (hereinafter referred to as Decree No. 61/2015/NĐ-CP); Decree No. 74/2019/NĐ-CP dated September 23, 2019 of the Government amending and supplementing certain articles of Decree No. 61/2015/NĐ-CP and Decree No. 78/2002/NĐ-CP dated October 4, 2002 of the Government on credit for the poor and other policy beneficiaries, and related laws;
c) Policies exempting and reducing tuition fees and supporting educational expenses for those receiving education when continuing their studies at various levels of general education at educational institutions under the national education system, implemented in accordance with Decree No. 81/2021/NĐ-CP dated August 27, 2021 of the Government on mechanisms for collecting and managing tuition fees for educational institutions under the national education system and policies exempting and reducing tuition fees, supporting educational expenses; service prices in the field of education and training.
Article 2. Applicability
Organizations, entities, and individuals related to the use of regular budget funds to implement the regime of applying administrative educational measures at communes, wards, and towns as prescribed in Clause 1, Article 12 of Decree No. 120/2021/NĐ-CP.
Persons subject to administrative educational measures at communes, wards, and towns as prescribed in Article 90 of the Law on Handling Administrative Violations (amended and supplemented in Clause 46, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Handling Administrative Violations) and Article 5 of Decree No. 120/2021/NĐ-CP.
Article 3. Funding for Implementation
1. Funding for activities during the implementation of administrative educational measures at communes, wards, and towns is allocated in the annual regular budget estimates of agencies and units assigned the main responsibility for implementing tasks, guaranteed by local budgets in accordance with current state budget decentralization.
2. Other legitimate sources of funding (if any).
Article 4. Contents and Levels of Expenditure for Implementing the System of Administrative Sanction Education Measures at Communes, Wards, and Towns
1. Expenditure on verification, collection of documents, and preparation of files to propose the application of administrative sanction education measures at communes, wards, and towns:
a) Expenditure on office supplies, communication, postal fees, printing of documents, and forms serving the work of file preparation: The level of expenditure is based on legal invoices and receipts and within the approved budget estimate by the competent authority.
b) Travel expenses for staff members going out to verify and collect documents to prepare files proposing the application of educational measures at communes, wards, and towns: The contents and levels of expenditure shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance regarding travel expenses and conference costs (hereinafter referred to as Circular No. 40/2017/TT-BTC).
2. Expenditure on drug testing in the body and determination of drug addiction status according to the provisions of the Law on Prevention and Control of Drugs for subjects specified in Clause 1, Article 18 of Decree No. 120/2021/NĐ-CP and professional guidance from the Ministry of Health:
a) The level of expenditure for drug testing in the body is based on legal invoices and receipts and within the approved budget estimate by the competent authority.
b) The level of expenditure for determining the status of drug addiction is based on medical service prices decided by the competent authority for public facilities meeting the conditions to determine the status of drug addiction and within the approved budget estimate by the competent authority.
3. Expenditure on organizing advisory meetings to consider and decide on the application of administrative sanction education measures at communes, wards, and towns:
a) Participants attending according to Clause 2, Article 22 of Decree No. 120/2021/NĐ-CP: VND 50,000/person/meeting;
b) Expenditure on refreshments during breaks for participants according to Clauses 2 and 3, Article 22 of Decree No. 120/2021/NĐ-CP: The level of expenditure is based on the provisions of Circular No. 40/2017/TT-BTC.
4. Expenditure on transferring subjects back to their place of residence or to social welfare institutions:
a) Support expenditure for subjects during the transfer period.
Food allowance VND 70,000/day/person, maximum not exceeding three days;
Room rental fee (if applicable) according to the provisions of Circular No. 40/2017/TT-BTC;
b) Expenditure on transportation tickets or hiring vehicles to transport subjects back to their place of residence or to social welfare institutions:
The level of expenditure is based on the price of public transportation means applied in the locality;
In case of arranging by the agency's or unit's vehicle, the support amount is calculated at 0.2 liters of gasoline/km based on the administrative boundary distance and the gasoline price at the time of transportation. In case of renting a vehicle from outside, the rental price is agreed upon in the contract and consistent with market prices at the time of rental. The head of the agency or unit is responsible for deciding on the arrangement of means of transportation and renting vehicles from outside to ensure economy and efficiency;
c) Travel expenses for persons assigned the task of transferring subjects: The contents and levels of expenditure are based on the provisions of Circular No. 40/2017/TT-BTC.
5. Expenditure on management organization for cases where individuals aged 18 years or older have engaged in illegal drug use without stable residence: The contents and levels of expenditure are implemented according to the provisions of Clauses 2, 7, 8, 9, 10, 11, and 12 of this Article.
6. Expenditure on organizing education and management of minors at social welfare institutions:
a) Expenditure on care, nurturing, supporting cultural education, vocational training, job placement assistance for minors at social welfare institutions: Apply the contents and levels of expenditure for social welfare beneficiaries being cared for and nurtured at social welfare institutions according to local regulations;
b) Expenditures according to the provisions of Clauses 7, 8, 9, 11, and 12 of this Article.
7. Expenditure to support persons directly assigned to assist those under education according to Article 29 of Decree No. 120/2021/NĐ-CP: Based on the ability to balance the local government budget, the People's Committee of the province shall submit to the People's Council at the same level for consideration and decision on specific support levels according to Point a, Clause 2, Article 50 of Decree No. 120/2021/NĐ-CP, ensuring that it is not lower than the minimum level of VND 360,000/month/person as stipulated in Clause 3, Article 12 of Decree No. 120/2021/NĐ-CP.
8. Expenditure for managing the implementation of laws on the application of administrative sanction education measures at communes, wards, and towns (office supplies, books, equipment serving monitoring, statistics, list creation, and file management of people subject to education measures at communes, wards, and towns): The level of expenditure is settled based on actual occurrences within the approved budget estimate by the competent authority, contracts, legal invoices, and receipts, and in accordance with the legal provisions on bidding.
9. Expenditure for implementing legal awareness and education activities according to the contents specified in Points a, b, c, and d, Clause 1, Article 31 of Decree No. 120/2021/NĐ-CP: The contents and levels of expenditure are based on Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministers of Finance and Justice regarding the preparation, management, use, and settlement of state budget funds to ensure legal awareness and education activities and access to law for citizens at the grassroots level.
10. Expenditure to support individuals under education who do not have a profession or have an unsuitable profession and wish to learn a basic-level profession or a course lasting less than three months: Implemented according to the provisions of Circular No. 152/2016/TT-BTC dated October 17, 2016, issued by the Minister of Finance regarding the management and use of funding for basic-level training and courses lasting less than three months (hereinafter referred to as Circular No. 152/2016/TT-BTC) and Circular No. 40/2019/TT-BTC dated June 28, 2019, issued by the Minister of Finance amending and supplementing certain articles of Circular No. 152/2016/TT-BTC.
11. Expenditure on organizing for individuals under education to participate in community public welfare activities in appropriate forms: The level of expenditure is settled based on actual occurrences within the approved budget estimate by the competent authority, contracts, legal invoices, and receipts, and in accordance with the legal provisions on bidding.
12. Training, skill development, knowledge, and experience in education for those assigned to assist persons subject to education under Article 29 of Decree No. 120/2021/NĐ-CP: The content and level of expenditure shall be implemented in accordance with Articles 4 and 5 of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance guiding the preparation of budgets, management, use, and settlement of funds for training and capacity building for civil servants and public officials. In particular cases involving the construction and compilation of materials, the following shall apply:
a) Construction and compilation of materials for training and capacity-building classes lasting less than five days:
Writing fee for standard pages (A4 size, format and presentation according to current regulations for administrative documents): 70,000 VND per standard page;
Editing and overall compilation fee: 40,000 VND per standard page;
Reviewing and commenting fee: 30,000 VND per standard page;
b) In cases where materials are compiled in ethnic minority languages, the expenditure levels shall be 30% higher than those specified in point a of this clause.
13. In cases where special expenditures not covered by government documents, Prime Minister's documents, Ministry of Finance documents, or provincial People's Council documents arise in practice, they shall be submitted to the same-level People's Council for consideration and decision in accordance with the provisions of Article 30 of the State Budget Law 2015 and Clause 3 of Article 21 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, guiding the implementation of the State Budget Law.
Article 5. Effective Date
1. This Circular takes effect from February 15, 2023.
2. Circular No. 193/2014/TT-BTC dated December 12, 2014, issued by the Minister of Finance on the management and use of funds for implementing educational administrative measures at commune, ward, and town levels, shall cease to be effective from the date this Circular takes effect.
3. During implementation, if the regulatory legal documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacement documents. In case of difficulties or obstacles, please report to the Ministry of Finance for appropriate research and amendment.
| Place of Receipt: | DEPUTY MINISTER |
| Central Committee of the Communist Party of Vietnam, Prime Minister of the Government, Deputy Prime Ministers; | DEPUTY MINISTER |
| Central Party Office and Party Committees; | (Signed) |
| National Assembly Office, President's Office, Government Office; | Vo Thanh Hung |
| Ministries, agencies equivalent to ministries, government agencies; | |
| State Financial Supervisory Commission; | |
| People's Committees of provinces and centrally governed cities; | |
| Central Agencies of Mass Organizations; | |
| Supreme People's Procuracy; | |
| Central Agencies of Mass Organizations; | |
| Department of Legal Document Inspection and Administrative Violation Management, Ministry of Justice; | |
| Department of Finance, State Treasury; | |
| Department of Legal Normative Documents Inspection, Ministry of Justice; | |
| Ministry of Finance Electronic Portal; | |
| Electronic Media: Government, Ministry of Finance; | |
| Units under the Ministry of Finance: | |
| For record: Archive, Civil Service Administration Department (3506). |
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