Joint Circular No. 88/TT-LB guiding the allocation and management of state budget funds for local People's Courts

JOINT CIRCULAR

HGuidelines for the allocation and management of budget funds

 The State allocates to local People's Courts

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Implementing Decision No. 173/TTg dated December 16, 1992 of the Prime Minister regarding the transfer of the management of the budget of local People's Courts to the Ministry of Justice. The Ministry of Finance and Justice shall guide the allocation and management of budget funds for local People's Courts as follows:

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

1. From 1993 onwards, the budget funds for local People's Courts shall be borne by the central budget and directly managed by the Ministry of Justice according to the current state policies and regulations.

2. Annually, local People's Courts shall base on their tasks, financial needs, and state policies to prepare the budget expenditure plan and submit it to the Ministry of Justice for consolidation, then to the Ministry of Finance for submission to the Government for approval by the National Assembly. Based on the approved plan, the Ministry of Justice will notify each local court of its expenditure tasks and proceed with the procedures to distribute the quarterly budget limits according to the approved plan for the operation of local courts.

3. Local People's Courts are responsible for organizing the implementation of expenditure tasks to ensure the proper and effective use of funds in accordance with their intended purpose, policies, and regulations, and to settle accounts fully, accurately, and promptly in accordance with the Accounting and Statistics Law and the accounting organization regulations of the state and the provisions of this circular. Local People's Courts are responsible for preparing and submitting quarterly and annual settlement reports to the Ministry of Justice for review, consolidation, and submission to the Ministry of Finance.

II. SPECIFIC PROVISIONS

1. Based on the annual budget planning guidance documents issued by the Ministry of Finance, the Ministry of Justice shall guide local courts in preparing plans that include all expenditures such as salaries, allowances, subsidies, travel expenses, business fees, procurement, repairs, and basic construction investments (if any)... according to the requirements of each court.

Regarding quarterly plans: Local courts shall prepare and submit them to the Ministry of Justice for review and consolidation and submission to the Ministry of Finance.

Regarding annual plans: The Ministry of Justice is responsible for consolidating and reviewing the expenditure plans of each local court and submitting them to the Ministry of Finance for examination, consolidation, and inclusion in the state budget for submission to the Government for approval by the National Assembly.

2. Based on the annually approved budget plan for local courts, monthly and quarterly, the Ministry of Finance shall allocate funds to the Ministry of Justice in the form of "budget limit notification" under Chapter 33, Type 15, Clause 00, Category 1. Based on the notified budget amount, the Ministry of Justice will distribute budget limits to each provincial and centrally-administered city People's Court and district, county, and town People's Court in the form of "budget limit notification" through the state treasury system.

3. To manage uniform equipment, devices, and business forms under market economic conditions, annually, local courts shall prepare plans for purchasing equipment, devices, and business forms along with budget estimates and submit them to the Ministry of Justice for timely procurement, printing, and distribution to local courts.

4. The Ministry of Justice and local People's Courts must complete all procedures for opening budget limit accounts and deposit accounts at the state treasury where they are headquartered and strictly comply with the treasury's regulations on account opening and usage. The state treasury is responsible for guiding and facilitating local People's Courts in opening and using accounts at the treasury in accordance with the budget allocation regulations, monitoring fund usage, and confirming the settlement of funds for local courts.

Local People's Courts are responsible for managing and using funds for their intended purposes in accordance with regulations, preparing and submitting full, accurate, and timely settlement reports in accordance with the content and formats specified in Decision No. 257/TC - CĐKT dated June 1, 1990 of the Ministry of Finance on the accounting system for administrative and public service units.

Quarterly and annually, local courts shall prepare and submit settlement reports to the Ministry of Justice (settlement reports on the use of funds for local People's Courts quarterly and annually, must have confirmation from the local treasury). The Ministry of Justice will review and approve the settlement reports of local courts before consolidating and submitting them to the Ministry of Finance. For annual settlements, the review process must follow the provisions of Circular No. 15/TC - HCVX dated September 15, 1992 of the Ministry of Finance on guiding the annual settlement review for administrative and public service units.

III. IMPLEMENTATION PROVISIONS

This circular takes effect in provinces and centrally-administered cities from January 1, 1993. Any issues encountered during implementation should be reported to the joint ministries for resolution./.