Circular No. 91/2014/TT-BTC stipulates the expenditure regime for the preparation and organization of the 132nd World Assembly of the Inter-Parliamentary Union (IPU-132).

 

CIRCULAR

Regulations on expenditure for preparatory work and organization of the World Assembly of the Inter-Parliamentary Union's 132nd session (IPU-132)

The 132nd World Parliamentary Union (IPU-132)

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Resolution No. 689/NQ-UBTVQH13 dated October 30, 2013 of the Standing Committee of the National Assembly of the 13th term regarding the establishment of the State Steering Committee for preparatory work and organization of the World Assembly of the Inter-Parliamentary Union's 132nd session;

Pursuant to Resolution No. 690/NQ-UBTVQH13 dated October 30, 2013 of the Standing Committee of the National Assembly of the 13th term regarding the establishment of the State Organizing Committee for preparatory work and organization of the World Assembly of the Inter-Parliamentary Union's 132nd session;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular stipulating the expenditure regulations for preparatory work and organization of the World Assembly of the Inter-Parliamentary Union's 132nd session (IPU-132):

Article 1. General Provisions

1. Scope of application: The IPU-132 Steering Committee, the IPU-132 Organizing Committee, the IPU-132 Secretariat, sub-committees, agencies of the National Assembly, agencies of the Standing Committee of the National Assembly, the National Assembly Office, and ministries, agencies, units, and organizations assigned tasks for preparatory work and organization of IPU-132.

2. Budget for organizing preparatory activities and the IPU-132 includes: State budget allocation; contributions, support, sponsorship, and other legally raised funds from domestic and foreign economic and social organizations (if any).

3. Management and utilization of funds and assets serving activities related to preparatory work and organization of IPU-132 shall be carried out in accordance with current laws on financial management, asset management, and the provisions of this Circular.

Article 2. Contents of Expenditure

1. Costs for renting ceremonial venues and venues for organizing events for preparatory work and organization of IPU-132.

2. Costs for renting means of transportation for preparatory work and service provision for the organization of IPU-132.

3. Costs for renting, purchasing, and equipping technical assets such as printing, translation, security assurance, office equipment, audiovisual equipment, assistance for persons with disabilities, and other assets and equipment serving preparatory and organizational activities of IPU-132.

4. Reception and ceremonial costs (banquets; welcoming and farewell activities and related activities); cultural and artistic performance costs, sightseeing, sports, and other activities.

5. Costs for making symbols, gifts, and commemorative items.

6. Costs for representatives and invited guests attending IPU-132 activities hosted by Vietnam.

7. Printing costs including: invitation letters, badges for participating delegates; press cards, technical staff cards (for news reporting and photography); emblems; logos; letterheads; general conference information; printing (books, brochures, special editions, and other publications); other printing services for preparatory and organizational activities of IPU-132.

8. Costs for organizing conferences and seminars serving preparatory work and organization of IPU-132; group sessions, forums during the conference period.

9. Costs for developing proposals and contents serving preparatory work and organization of IPU-132.

10. Costs for security and public order assurance; health, epidemic prevention, food safety; environmental sanitation; and service provision.

11. Costs for information, communication, and publicity (exhibitions, promotion); journalism; decoration; construction and maintenance of website operations; other promotional and advertising activities.

12. Costs for surveying and learning experiences serving preparatory activities for IPU-132.

13. Costs for training, instruction, coaching, capacity building, rehearsals, drills, and final rehearsals for activities serving preparatory and organizational work of IPU-132.

14. Costs for renting or making uniforms for the organization of IPU-132.

15. Costs for hiring experts, advisors (domestic and international), workers for preparatory and organizational work of IPU-132.

16. Translation costs.

17. Other expenditure items directly related to the organization and service provision for IPU-132 activities such as office supplies, telephones, photographing and photocopying, drinking water, and other related expenditure items.

Article 3. Organization of Ministerial Conferences:

1. For delegates and guest delegations attending Ministerial Conferences:

Implement according to the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, regarding the expenditure regulations for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses.

2. For staff serving:

a) Staff directly involved in serving the Conference (including holidays, Saturdays, and Sundays) shall be entitled to duty allowance at the following rates:

- Members of the IPU-132 Steering Committee, IPU-132 Organizing Committee, Heads of IPU-132 Subcommittees, and Head of the IPU-132 Secretariat: VND 300,000/day/person.

- Members of IPU-132 Subcommittees and IPU-132 Secretariat: VND 250,000/day/person.

- Members of groups within IPU-132 Subcommittees and IPU-132 Secretariat: VND 200,000/day/person.

- Liaison officers, service staff approved by the Heads of IPU-132 Subcommittees (including security forces, drivers (excluding hired car drivers), receptionists, liaison officers, Vietnamese journalists participating in reporting on the Conference): VND 100,000/day/person.

In cases where a person performs multiple tasks in one day, they shall only be entitled to the highest duty allowance.

The number of days eligible for duty allowance is the number of official days of the Ministerial Conference. In cases where work must be carried out earlier or completed later than the official conference days, payment will cover a maximum total time not exceeding five days; when duty allowance has been received, overtime pay (if applicable) will not be provided.

b) Mobile phone expense support for staff shall be allocated during the period of the Ministerial Conference as follows:

- Heads of Subcommittees and Head of the IPU-132 Secretariat: VND 300,000/person.

- Members and staff of IPU-132 Subcommittees and IPU-132 Secretariat: VND 200,000/person.

- If necessary, the Head of the IPU-132 Logistics-Finance Subcommittee may decide on the list of staff to be reimbursed for mobile phone expenses, with a maximum rate not exceeding VND 200,000/person.

c) Expenses for press conferences before and after the Conferences: Allowance for Vietnamese reporters participating in press conferences is VND 150,000/day/person; expenses for beverages and fruits during breaks are VND 70,000/day/person.

Article 4. Expenses for organizing other Conferences and Seminars

Implement according to the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, regarding the expenditure regulations for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses.

Article 5. Expenses for organizing IPU-132

1. Reception and farewell expenses:

a) Renting rooms for the IPU-132 Organizing Committee to receive and see off delegates at entry and exit points (airports, border gates) based on actual invoices from service-providing units at entry and exit locations.

b) Purchase of drinking water (mineral water, purified water) for direct participants in receiving and seeing off delegates.

c) Purchase of flowers to present to delegates according to the approved Reception Plan.

d) Meals for personnel involved in reception and farewell duties (staff, liaison officers, drivers, security, medical personnel...): VND 150,000/person/meal, including drinks but excluding taxes and service fees as prescribed.

2. Expenses for delegates attending IPU-132:

a) Standards for accommodation costs borne by Vietnam:

- For IPU officials and staff

+ President of IPU and spouse: 01 suite room in a 5-star hotel or equivalent.

+ Secretary-General of IPU and spouse: 01 mid-suite room in a 5-star hotel or equivalent.

+ President of the Association of Secretaries General of Parliaments (ASGP): 01 mid-suite room in a 5-star hotel or equivalent.

+ Members, staff of the IPU Secretariat, and advisors to the President: 01 standard room in a 5-star hotel or equivalent.

- Other invited guests: based on guest category, apply the hospitality standards for foreign guests working in Vietnam as stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance.

b) Transportation expenses:

Types and number of vehicles serving Vietnamese delegates attending IPU-132; vehicles serving IPU officials and staff; vehicles or means of transportation for VIPs or special guests; vehicles picking up and dropping off delegates attending the General Assembly from airport-hotel, hotel to event venues, and vice versa, implemented according to the approved plan, including:

- For IPU officials and staff:

+ Private vehicle for the President, Secretary-General of IPU, and President of ASGP.

+ Private vehicle for common IPU Secretariat operations.

+ Remaining members travel in multi-passenger vehicles.

- For other delegates attending IPU-132 hosted by Vietnam: based on guest category, apply the automobile standards as stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance.

- Escort vehicle standards, police escort vehicle standards: Implemented according to Article 48 of Decree No. 145/2013/NĐ-CP dated October 29, 2013, issued by the Government, regarding the organization of commemorative days; award presentation ceremonies; diplomatic rituals and reception of foreign guests.

c) Banquets: Organize banquets according to the approved plan and budget.

d) Daily living expenses for IPU officials and staff:

At half the daily living allowance rate of the United Nations in Hanoi in 2015.

đ) Daily meals:

- For delegates and guests hosted by Vietnam: Maximum spending limit is VND 1,700,000/person/day, including drinks, but excluding taxes and service fees as prescribed.

- During the IPU-132 attendance period, national delegations and observers not hosted by Vietnam, but based on the nature of work, additional lunch or dinner meals may be arranged for exchange between delegation leaders and other delegates from countries attending IPU-132 if approved in the organizational plan, with the following maximum spending limits:

+ Lunch or dinner working meals for delegation leaders: Maximum VND 1,200,000/per meal.

+ Lunch or dinner for other delegates: Maximum VND 500,000/per meal.

The above spending limits include beverage costs, but exclude taxes and service fees payable to service providers as prescribed.

e) Refreshments:

Expenses for refreshments during receptions, meetings, and participation in events, with a maximum spending limit of VND 300,000/person/day (two working sessions) and applicable to both Vietnamese delegates and others.

g) Gifts:

- President, Secretary-General of IPU; President of ASGP; Heads of delegations, invited delegations of the IPU President, and guests of the host country: Maximum spending limit is VND 5,000,000/person.

- Other delegates, including spouses of the aforementioned individuals: Maximum expenditure of 1,000,000 VND/person.

3. Expenditure for staff serving the IPU-132 organization:

a) Staff directly involved in serving IPU-132 (including holidays, Saturdays, and Sundays) shall be entitled to subsistence allowances at the following rates:

- Members of the IPU-132 Steering Committee, IPU-132 Organizing Committee, Heads of IPU-132 Subcommittees, Head of the IPU-132 Secretariat: 300,000 VND/day/person.

- Members of IPU-132 Subcommittees and IPU-132 Secretariat: VND 250,000/day/person.

- Members of groups under the Subcommittees and the IPU-132 Secretariat: 200,000 VND/day/person.

- Liaison officers; service staff, including security forces, drivers (excluding hired vehicle drivers), receptionists, communicators; Vietnamese journalists participating in reporting on IPU-132, approved by the Heads of IPU-132 Subcommittees: 150,000 VND/day/person.

In cases where a person performs multiple tasks in one day, they shall only be entitled to the highest duty allowance.

The number of days eligible for subsistence allowance is the number of official days of the IPU-132 event. In cases where work must commence earlier or conclude later than the official IPU-132 schedule, the total payment period shall not exceed 15 days; overtime pay (if applicable) shall not be provided.

b) Mobile phone expenses: Allocate mobile phone expenses for staff during the IPU-132 organization as follows:

- Members of the IPU-132 Steering Committee, IPU-132 Organizing Committee, Heads of IPU-132 Subcommittees, Head of the IPU-132 Secretariat: 500,000 VND/person.

- Members and staff under the Subcommittees and the IPU-132 Secretariat: 300,000 VND/person.

- If necessary, the Heads of IPU-132 Subcommittees, IPU-132 Secretariat shall decide the list of staff eligible for reimbursement of mobile phone expenses or rental of mobile phones, with a maximum allocation of 300,000 VND/person.

4. Expenditure for press conferences before, during, and after the IPU-132 event:

Subsistence allowance for Vietnamese reporters participating: 150,000 VND/day/person; expenditure for beverages and fruits during breaks: 70,000 VND/day/person.

Article 6. Some expenditure levels for other activities

1. For security, health, protection, driver, receptionist, communicator... staff participating in serving meetings, according to the proposal allowing separate meals and accommodation arrangements (not with delegates), the maximum meal expenditure is 150,000 VND/person/meal (inclusive of drinks, excluding tax and service fees); accommodation expenditure based on a standard room rate (Standard) for two people per room (or one person per room in case of odd numbers of different genders) as per actual invoices from the hotel hosting the event. No cash payment if meals and accommodations are not organized centrally.

2. Telephone support for preparatory work:

a) IPU-132 Secretariat: 400,000 VND/person/month.

b) Members of the permanent IPU-132 Secretariat department: 350,000 VND/person/month.

c) Members of the coordinating IPU-132 Secretariat department: 300,000 VND/person/month.

The duration of telephone support shall be calculated from the date the decision establishing the IPU-132 Secretariat takes effect until the completion of all activities within the framework of IPU-132 (end of March 2015).

3. Expenditure for meetings related to preparatory work and organization of IPU-132:

a) Meetings of the IPU-132 Steering Committee, IPU-132 Organizing Committee:

- Chairperson of the meeting: 200,000 VND/person/session.

- Participants attending the meeting as per the invitation list: 100,000 VND/person/session.

b) Meetings of the Subcommittees, IPU-132 Secretariat:

- Chairperson of the meeting: 150,000 VND/person/session.

- Participants attending the meeting as per the invitation list: 100,000 VND/person/session.

4. Support for renting and making uniforms for staff participating in serving the organization of IPU-132: maximum support not exceeding 100,000 VND/person/day. In special cases requiring higher-level receptionists, this shall be decided by the IPU-132 Organizing Committee.

5. Expenses for surveying and learning experiences:

a) Domestic surveying and learning experiences: Implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010, stipulating travel expenses and conference organization costs for state agencies and public institutions.

b) Surveying and learning experiences abroad: Implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, stipulating travel expenses for state officials traveling abroad for short-term assignments funded by the state budget.

6. Expenses for building IPU-132 websites: Implemented according to Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the level of expenditure for creating electronic information to maintain the regular operation of agencies and units using state budget funds.

7. Translation expenses: For contents not covered by IPU and the sending parliaments, implemented according to the translation expense levels stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, stipulating reception expenses for foreign guests working in Vietnam, international conference and seminar organization expenses in Vietnam, and domestic guest reception expenses.

8. Expenses for organizing training, seminars, training sessions, refresher courses, rehearsals, drills, and other training activities for staff, drivers, service personnel, communicators participating in serving IPU-132 activities: Implemented according to the project and budget approved based on the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, stipulating the preparation, management, and use of state budget funds for training and cadre development.

9. Expenses for drafting documents serving preparatory and organizational work for IPU-132 by the Steering Committee, Organizing Committee, Secretariat, and Subcommittees: Implemented according to Resolution No. 524/2012/NQ-UBTVQH13 of the Standing Committee of the National Assembly promulgating regulations on some expenditure systems ensuring the operation of the National Assembly.

10. Expenses for purchasing or outsourcing assets, technical equipment, printing, making symbols, gifts, and other goods and services: implemented according to current laws on bidding.

11. Overtime during the preparation period for IPU-132 (outside the days already receiving subsistence allowances for serving preparatory meetings): implemented according to the joint circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, of the Ministry of Home Affairs - Ministry of Finance guiding the implementation of wage systems for night work and overtime for cadres, civil servants, and public officials.

12. Hiring of experts, consultants (domestic and foreign) and service workers for preparatory and organizational activities of IPU-132:

In cases where it is necessary to hire experts, consultants, and service workers to serve preparatory and organizational activities for IPU-132, based on specific requirements, the Sub-Committees and the Secretariat of IPU-132 shall submit to the Organizing Committee of IPU-132 for decision. The specific expenditure levels are as follows (including all taxes, insurance, and subsidies if applicable):

a) For hiring experts, consultants, and service workers on a time basis:

- Foreign expert consultants: Implement according to Circular No. 10266/BKHĐT-KTĐN dated December 23, 2013 regarding the notification of applying the UN-EU Guidelines on local cost rates in development cooperation with Vietnam (Annex II-A).

- For domestic experts and service workers: The hiring rate shall not exceed the salary level of senior experts currently receiving, at five levels as follows:

+ Level 1: VND 4 million/person/month for individuals holding a Bachelor's degree and having less than three years of full-time experience in the relevant field.

+ Level 2: VND 6 million/person/month for individuals holding a Bachelor's degree and having three to five years of full-time experience in the relevant field.

+ Level 3: VND 8 million/person/month for individuals holding a Bachelor's degree and having six to ten years of full-time experience in the relevant field.

+ Level 4: VND 10 million/person/month for individuals holding a Master's degree and having ten to fifteen years of full-time experience in the relevant field.

+ Level 5: VND 12 million/person/month for individuals holding a Master's degree and having more than fifteen years of full-time experience in the relevant field.

In cases where candidates hold a Doctorate or Master's degree and wish to be selected to perform work under Levels 1 to 3, the requirement for years of experience in the relevant field will be reduced by two years.

b) For hiring experts on a product basis: Implement according to Resolution No. 524/2012/NQ-UBTVQH13 dated September 20, 2012 of the Standing Committee of the National Assembly concerning certain expenditure regulations to ensure the operation of the National Assembly.

13. Expenditures arising from actual needs that have not been specified in this Circular and other regulatory documents: The Chairman of the National Assembly Office shall decide on specific expenditure levels based on ensuring compliance with tender documentation, contracts, legal invoices, and valid receipts.

In special cases exceeding the authority of the Chairman of the National Assembly Office, decisions shall be made by the Head of the Organizing Committee of IPU-132.

Article 7. Budget Estimation and Settlement

1. State budget funds

The preparation, management, allocation, payment, and settlement of state budget funds shall be carried out in accordance with current provisions of the State Budget Law and implementing guidelines.

a) On budget estimation:

- Based on assigned tasks by the Organizing Committee of IPU-132, the Sub-Committees, the Secretariat of IPU-132, and the agencies responsible for organizing activities shall prepare budget estimates and send them to the Logistics and Finance Subcommittee, simultaneously sending them to the Ministry of Finance.

- On the basis of budget estimates prepared by ministries, agencies, and units, the Logistics and Finance Subcommittee shall review the assigned activity contents, compile them, report to the Organizing Committee of IPU-132 for examination and decision-making, and send them to the Ministry of Finance.

- The Ministry of Finance shall examine the budget estimates for activities related to IPU-132 by relevant ministries and agencies, and submit to the competent authority for allocation of funds in the 2015 budget of the agencies and units responsible for organizing preparatory and organizational activities for IPU-132.

b) On accounting and settlement:

Funds for organizing preparatory and organizational activities for IPU-132 shall be settled separately and recorded under administrative management expenses in the corresponding sections of the national budget ledger of each ministry, agency, and unit based on assigned tasks by the Organizing Committee of IPU-132.

Ministries, agencies, and units allocated funds shall be responsible for managing, using, and settling their own funds in accordance with current financial expenditure regulations, and at year-end, they shall consolidate these into their annual settlement reports.

Upon completion of IPU-132 activities, within sixty days at the latest, the Sub-Committees, ministries, agencies, and units shall submit settlement reports to the Logistics and Finance Subcommittee for consolidation, submission to the Ministry of Finance, and reporting to the Organizing Committee of IPU-132.

2. For contributions, support, sponsorships, and other legally raised funds from domestic and foreign economic and social organizations to organize IPU-132, these are revenues of the state budget, managed and used in accordance with current financial expenditure regulations.

Article 5. Implementation Provisions

1. This Circular takes effect from September 1, 2014.

2. Preparatory activities for IPU-132 occurring in 2014 (if any), ministries and agencies shall arrange within their approved budgets for implementation.

3. During implementation, if issues arise, they should be promptly reported to the Ministry of Finance for study, amendment, and supplementation as appropriate./.