JOINT CIRCULAR No. 86-TT/LB stipulates the use of commune budget for the excavation, construction, and erection of graves and monuments of veterans in communes. This document aims to ensure the implementation of the policies of the Party and the Government in the work of commemorating veterans.
Scope of application
Communes, districts, provinces; people
Key points
- People in communes are encouraged to contribute labor and materials to the excavation, construction of graves, and erection of monuments of veterans (Article 1).
- In places where the people's capacity is limited, the commune budget may allocate a portion to subsidize this work (Article 2).
- Districts and provinces need to guide communes on the implementation of the use of commune budget as prescribed.
- The excavation and construction of veterans' graves are considered cultural and social expenditures in the budget.
- Local authorities have the responsibility to educate and mobilize the people to participate in this work.
🌐 Social impact of this document
- Strengthening the work of commemorating veterans, expressing gratitude to those who sacrificed for the country.
- It may impose a financial burden on the commune budget in some economically disadvantaged areas.
❓ Frequently asked questions
What responsibilities do the people in communes have in the excavation and construction of veterans' graves?
The people are encouraged to contribute labor and materials to this work (Article 1).
Can the commune budget allocate a portion to subsidize the work of excavating and constructing veterans' graves?
Yes, in places where the people's capacity is limited, the commune budget may allocate a portion to subsidize (Article 2).
What type of expenditure is the excavation and construction of veterans' graves considered in the budget?
This is considered cultural and social expenditure in the budget (Article 2).
What responsibilities do local authorities have in implementing this Circular?
Districts and provinces need to guide communes on the implementation of the use of commune budget as prescribed.
Full text
CIRCULAR
Regarding the use of commune budgets for the exhumation, construction, and erection of graves and memorials for烈士墓和纪念碑在各乡的建设问题
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The work of烈士墓is a task left over from the war that needs to be completed promptly and should not be prolonged during peacetime. In accordance with the wishes of the people, soldiers, and the families of烈士, and to express gratitude to those who have made contributions to the national liberation struggle, the Party and the Government have proposed the policy of exhuming, constructing, and erecting烈士墓and memorials.
In recent years, relying on the efforts of the people, various regions, counties, and communes have made significant efforts in this work. Currently, the number of未迁葬的烈士墓主要集中在山区、沿海地区、丘陵地区的乡，以及一些南部乡，那里的人民生活面临困难。
To enable localities to have the conditions to accelerate this work towards completion and ensure the policies of the Party and the Government, based on the spirit of Circular No. 184-TTg dated April 8, 1958 of the Prime Minister's Office regarding the management of commune budgets, the Joint Ministries propose:
1) Communes continue to educate and mobilize the people to contribute their labor and available materials to the exhumation, construction, and erection of烈士墓and memorials.
2) Where the capabilities of the people are limited and face many difficulties, the regions and provinces will pay attention to guiding the counties and communes to provide assistance in part: by allocating funds from the commune budget for subsidies. Considered as an expenditure item for cultural and social affairs in the budget.
The Joint Ministries hope that the Administrative Committees of the regions, provinces, and cities will provide detailed guidance to the counties and communes in implementing this policy.
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