Circular No. 97/2010/TT-BTC stipulates the travel expense regime and expenditure for organizing conferences for state agencies and public service units.

CIRCULAR

Regulations on travel expenses and expenditure for organizing conferences for state agencies and public service units

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The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Conclusion No. 40-KL/TW dated March 6, 2009 of the Politburo on amending unreasonable aspects of salaries and allowances for cadres, civil servants, and employees in Party, State, Front, mass organizations, and armed forces agencies;

To implement thrift, prevent waste, and meet practical requirements, the Ministry of Finance stipulates regulations on travel expenses and expenditure for organizing conferences within state agencies, public service units, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and units under the armed forces that use state budget funds (hereinafter referred to as agencies and units) as follows:

Part I

REGIME FOR WORKING FEES

Article 1. General provisions on travel expense regulations

Clause 1. Scope and subjects entitled to travel expense benefits:

Cadres, civil servants, employees, and contractual workers working in agencies and units; officers, soldiers serving with a fixed term, workers, and employees in units under the People's Armed Forces (referred to as cadres and civil servants) who are dispatched by competent authorities to work domestically; Deputies to People's Councils at all levels when participating in activities of the People's Council.

For cadres and civil servants invited by judicial agencies to serve as witnesses in cases related to their professional work shall also apply the provisions of this Circular.

Clause 2. Travel expenses include:

Transportation costs, accommodation allowance, rental fees for lodging at the destination, baggage fees, and fees for carrying documents for work purposes (if applicable).

Clause 3. Conditions for reimbursement of travel expenses:

- Fulfilling assigned tasks;

- Being dispatched by the head of the agency or unit to work; or having an invitation letter from judicial agencies to serve as a witness in cases related to professional work;

- Having complete documentation for reimbursement as prescribed in this Circular (except for cases permitted to be reimbursed through lump-sum payment);

4. The following situations are not eligible for reimbursement of travel expenses:

- Time spent receiving treatment, recuperation at medical facilities, health resorts, or rest centers;

- Days attending long-term or short-term training courses already covered by the cadre study allowance;

- Days engaged in personal work during the period of dispatch;

- Days assigned to reside permanently or temporarily at another location or agency according to the decision of the competent authority.

Clause 5. The head of the agency or unit must carefully consider the number of people and duration of dispatch to ensure effective work, economical use of funds, and within the annual budget allocation granted by the competent authority.

Clause 6. Agencies and units dispatching personnel for work are responsible for reimbursing travel expenses for dispatched personnel except as specifically provided in Clause 6 of Article 2 of this Circular.

Clause 7. During the days of being dispatched for work, if additional hours are required due to work demands, in addition to the accommodation allowance, they will also be reimbursed for overtime pay for cadres and civil servants according to current regulations. The head of the agency or unit is responsible for specifying in the internal expenditure regulation: procedures for confirming overtime work as a basis for reimbursement; situations during dispatch where overtime pay can be reimbursed, ensuring the principle that reimbursement is only allowed when required by the competent authority to work overtime, not for cases where dispatch combines with personal matters during holidays.

Article 2. Content and amount of travel expenses

1. Payment for transportation means for official trips:

a) The person on an official trip shall be reimbursed for transportation costs including: rental fees for transportation from home to the airport, train station, bus station; air tickets, train tickets, public transport tickets from the office to the place of work and vice versa; transportation costs within the destination location: from accommodation to workplace, from the airport, train station, bus station back to accommodation (round trip); ferry and boat fares for the individual and their transportation means; road usage fees and transportation costs for documents serving the official trip (if applicable) that the individual has directly paid. In cases where the sending agency and the receiving agency have arranged transportation means, the individual will not be reimbursed for these costs.

Documentation and reimbursement amount: According to the price marked on the ticket, receipt for purchasing the ticket, or receipt from the transportation provider; the ticket price does not include other service fees such as sightseeing tours, special services requested. For air ticket payment documentation, in addition to the ticket stub (or electronic ticket), it must also include the boarding pass.

b) Based on the internal expenditure regulations of the unit, considering the nature of the official trip's tasks and within the allocated budget, the head of the agency or unit shall consider and approve the reimbursement for transportation costs for officials and civil servants traveling by airplane, train, car, or primitive means of transportation, ensuring the principle of thrift and effectiveness.

c) Regulations regarding the standard for purchasing domestic air tickets for official trips are as follows:

- For high-level leaders (above Minister level), current state regulations apply;

- Business class (Business class or C class) seats are reserved for individuals: Officials with leadership position salary scales, leadership position allowances issued together with Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly, Decision No. 128-QĐ-TW dated December 14, 2004 of the Central Party Secretariat, or Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government including: Ministers and equivalent positions; Deputy Ministers and officials with leadership position allowances of 1.3 or higher; Deputy heads of central political-social organizations; Secretary-General of the Communist Youth Union of Vietnam;

- Economy class seats are reserved for remaining official and civil servant positions.

d) For regions without transportation means provided by organizations or individuals operating passenger transportation according to the law, if the individual on an official trip must rent alternative transportation means, the head of the agency or unit shall consider and decide to reimburse the rental cost based on the transportation rental contract or receipt from the transportation provider (taking into account the rental prices of similar transportation means currently operating in the region at the same time).

2. Reimbursement for self-provided transportation means:

a) For leaders who are entitled to be provided with a car for official trips according to the Prime Minister's regulations, but the agency cannot provide a car and the individual must use their own means of transportation when traveling more than 10 kilometers away from the agency headquarters (for highland, island areas; difficult mountainous areas, remote areas) and more than 15 kilometers away (for other areas), they will be reimbursed for self-provided transportation means during the official trip. The reimbursement amount for self-provided transportation is calculated based on the actual kilometers traveled and the rental rate for a medium-sized vehicle. The rental rate is determined by the agency head based on the common rental rates for medium-sized vehicles in the locality and must be stipulated in the internal expenditure regulations of the agency.

b) For officials and civil servants who are not entitled to be provided with a car for official trips, but if they travel more than 10 kilometers away from the agency headquarters (for highland, island areas; difficult mountainous areas, remote areas) and more than 15 kilometers away (for other areas) using their personal means of transportation, they will be reimbursed for self-provided transportation based on the actual kilometers traveled multiplied by the reimbursement rate (including fuel costs and vehicle depreciation).

Documentation for reimbursement of self-provided transportation means includes: Travel route certificate of the individual on an official trip confirmed by the agency where the work is performed (or hotel, guesthouse); mileage report of the official trip submitted to the agency head for approval and must be stipulated in the internal expenditure regulations of the agency.

3. Accommodation allowance:

a) The accommodation allowance is a sum of money provided by the agency or unit to support the person on an official trip, in addition to their salary, to ensure food and incidental expenses during the trip, calculated from the start of the official trip until its completion and return to the agency (including travel time and stay time at the destination).

The maximum accommodation allowance payable to the person on an official trip is 150,000 VND per day. For day trips (returning on the same day), the agency head decides the accommodation allowance based on actual working hours, overtime hours (including travel time), distance of the official trip... and must be stipulated in the internal expenditure regulations of the agency.

b) Officials and civil servants sent to work on islands and sea areas are entitled to a maximum accommodation allowance of 200,000 VND per person per day actually spent on islands and sea areas (applicable to both working days on islands and travel days on the sea); in cases where certain specialized sectors have been regulated by authorized bodies regarding allowances for official trips on islands and sea areas, the highest regulation can be chosen for reimbursement to officials and civil servants.

c) Documents serving as the basis for payment of accommodation allowances include: Written documents or work plans that have been approved and assigned by the head of the agency or unit; travel tickets stamped by the agency or unit sending the staff member on a mission and confirmed with stamps indicating the arrival and departure dates by the agency where the staff member reports for duty (or by the hotel or guesthouse where the staff member stays).

4. Payment for room rental at the destination:

For high-level leaders, payments shall be made according to the current regulations of the State;

Other officials and civil servants sent on missions by agencies and units shall be reimbursed for room rental expenses in one of the following two forms:

a) Reimbursement based on a lump sum:

- Traveling to districts within Hanoi, Ho Chi Minh City, Hai Phong, Can Tho, Da Nang cities, and provincial cities classified as type I urban areas. The maximum lump sum shall not exceed 350,000 VND/day/person;

- Traveling to counties within centrally-administered cities, towns, and other cities within provinces: The maximum lump sum shall not exceed 250,000 VND/day/person;

- Traveling to other regions: The maximum lump sum shall not exceed 200,000 VND/day/person;

- For Ministers, Deputy Ministers, and equivalent positions, if they receive a lump sum, the maximum amount shall not exceed 900,000 VND/day/person, regardless of the destination.

In cases where staff members must complete their tasks until the end of the day or can only book transportation means (airplane, train, car) from 18:00 to 24:00 on the same day, they will be reimbursed for half-day lodging costs up to a maximum of 50% of the corresponding room lump sum.

b) Reimbursement based on actual invoices:

If the person traveling does not receive reimbursement based on the lump sum method mentioned in point a above, they will be reimbursed based on the actual room rental cost (with a valid invoice) approved by the head of the agency or unit according to the following standards:

- For Ministers and equivalent positions: The maximum reimbursement rate for room rental cost is 2,500,000 VND/day/room according to the standard of one person/one room;

- Traveling to districts within Hanoi, Ho Chi Minh City, Hai Phong, Can Tho, Da Nang cities, and provincial cities classified as type I urban areas:

+ For leaders with a position allowance coefficient of 1.25 to 1.3 from administrative agencies, public institutions, and equivalent positions in Party organizations, People's Councils, and mass organizations: The maximum reimbursement rate for room rental cost is 1,200,000 VND/day/room according to the standard of one person/one room;

+ For other officials and civil servants: The maximum reimbursement rate for room rental cost is 900,000 VND/day/room according to the standard of two people/one room;

- Traveling to other regions:

+ For leaders with a position allowance coefficient of 1.25 to 1.3 from administrative agencies, public institutions, and equivalent positions in Party organizations, People's Councils, and mass organizations: The maximum reimbursement rate for room rental cost is 1,000,000 VND/day/room according to the standard of one person/one room;

+ For other officials and civil servants: The maximum reimbursement rate for room rental cost is 600,000 VND/day/room according to the standard of two people/one room;

- In cases where officials and civil servants travel alone or in a group with an odd number of people or mixed genders (for other officials and civil servants), they may rent a single room based on the actual room rental cost but the maximum amount shall not exceed the room rental cost of those traveling in the same group (according to the standard of two people/one room);

- In cases where officials and civil servants are sent on missions with leaders who have higher hotel accommodation standards, they will be reimbursed based on the actual cost of the standard room at the hotel where the leaders stay and according to the standard of two people/one room.

c) Documents serving as the basis for payment of room rental expenses include: Written documents or work plans that have been approved by the head of the agency or unit specifying the number of days assigned for the mission; travel tickets stamped by the agency or unit sending the staff member on a mission and confirmed with stamps indicating the arrival and departure dates by the agency where the staff member reports for duty (or by the hotel or guesthouse where the staff member stays) and a valid invoice (in cases of reimbursement based on actual room rental costs).

d) In cases where officials and civil servants are provided with free accommodation by the receiving agency or unit, they shall not be reimbursed for the accommodation allowance. If it is discovered that officials have received free accommodation from the receiving agency or unit but still request reimbursement for the accommodation allowance from the sending agency or unit, the official must return the reimbursed amount to the sending agency or unit and shall be subject to disciplinary action under the laws governing officials and civil servants.

5. Monthly lump sum for travel expenses:

For village-level officials who frequently travel more than 10 days/month; and for other officials from agencies and units who frequently travel more than 10 days/month (such as secretaries; transaction accountants; forest rangers conducting inspections; prosecutors conducting investigations, inspections, verifications, and deliveries...), depending on the category, nature of work, and financial capacity, the head of the agency or unit shall stipulate a monthly lump sum for travel expenses for officials traveling frequently to support them with transportation and fuel costs, but the maximum amount shall not exceed 300,000 VND/person/month and must be specified in the internal expenditure regulations of the unit.

These officials, if dispatched by authorized authorities to perform specific tasks during specific periods, shall be reimbursed for travel expenses and accommodation allowances according to the provisions of Clauses 1, 2, and 3 of this Article; while still being entitled to the monthly travel expense lump sum if they meet the condition of traveling more than 10 days/month.

6. Cases involving joint missions across departments and agencies:

a) In case an agency or unit has the need to summon officials, civil servants, or public employees from other agencies or units to collaborate on inter-departmental work to fulfill the political tasks of that agency or unit; or to participate in basic research topics, the leading agency or unit of the inter-departmental working group shall be responsible for settling all expenses for the working group including travel fares, baggage fees, document carrying fees, accommodation allowances, and rental fees for accommodations at the destination according to the internal expenditure regulations of the leading agency or unit.

b) In cases where they go on official business in inter-departmental or inter-agency working groups summoned by the head of the superior state management agency; or to collaborate to jointly perform tasks within the political responsibilities of each agency or unit, the leading agency or unit of the working group shall be responsible for covering travel fares and baggage fees, document carrying fees for those going on official business in the group. If individuals belonging to the working group do not travel together with the group to the place of work, the agency or unit sending them on official business shall settle travel fares and baggage fees, document carrying fees for those going on official business.

Additionally, the agency or unit sending people on official business shall be responsible for settling accommodation allowances and rental fees for accommodation for people sent on official business from their own agency or unit.

c) Supporting documents for settlement: In addition to the payment documents specified in Clauses 1, 2, and 3 of Article 2 above, there must be a summons letter (invitation letter) clearly stating the responsibility for settling the costs of the trip for each agency or unit.

7. For representatives of People's Councils at all levels when going on official business to fulfill their duties as representatives of the People's Council (attending sessions of the People's Council, meetings of the Council's Committees, supervision, meeting with voters...), they shall be reimbursed for official travel expenses from the operating budget of the People's Council.

8. In cases where officials and civil servants are invited by judicial agencies to serve as witnesses in cases related to their professional work, the judicial agency shall reimburse witness travel expenses from its own budget.

Part II

REGIME OF MEETING EXPENSES

Article 3. General provisions on the regime of meeting expenses

1. Scope and applicability:

The scope of application of the meeting expense regime prescribed in this Circular includes specialized summary and finalization meetings, annual finalization meetings, and training meetings to implement tasks organized by administrative state agencies as stipulated in Decision No. 114/2006/QĐ-TTg dated May 25, 2006, issued by the Prime Minister, regulating meeting regimes in the activities of administrative state agencies.

Sessions of the People's Council, meetings of the Standing Committee of the People's Council, and meetings of the Council's Committees; political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, public service units using funds allocated from the state budget shall apply the meeting expense regime as prescribed in this Circular.

Special National Congresses of the Communist Party of Vietnam, congresses of the Party at various levels towards the National Congress, meetings of Party organs, sessions of the National Assembly, meetings of the National Ethnic Council, committees of the National Assembly, and meetings of the Standing Committee of the National Assembly shall follow separate regulations of the competent authority.

2. Ministries, agencies equivalent to ministries, and government agencies organizing meetings to implement major, important, and urgent policies and guidelines of the Party and State in their respective fields of management; organizing specialized summary and finalization meetings; organizing annual work program summary and evaluation meetings, must obtain written approval from the Prime Minister according to Decision No. 114/2006/QĐ-TTg dated May 25, 2006, issued by the Prime Minister, regulating meeting regimes in the activities of administrative state agencies. When central Party organs organize national meetings, they must obtain written approval from the Secretariat.

Heads of specialized agencies under provincial People's Committees convening sector-wide meetings in their locality to summarize the implementation of annual tasks, organizing training meetings to implement tasks with the participation of Chairmen, Deputy Chairmen of District People's Committees, and heads of other specialized agencies at the same level, must obtain approval from the Chairman of the Provincial People's Committee according to regulations.

Heads of specialized agencies under district People's Committees convening sector-wide meetings in their districts to summarize the implementation of annual tasks, organizing training meetings to implement tasks with the participation of Chairmen, Deputy Chairmen of Commune People's Committees, and heads of other specialized agencies at the same level, must obtain approval from the Chairman of the District People's Committee according to regulations.

3. When organizing meetings, heads of agencies and units must reasonably arrange locations, enhance online meeting formats, especially for nationwide meetings based on ensuring suitability for the specific requirements of each meeting; integrate relevant issues and tasks; combine different types of meetings appropriately; prepare thoroughly and adequately according to the requirements of the meeting content, depending on the nature, content, purpose, and requirements of the meeting, the convener must carefully consider and decide on the composition and number of participants to ensure economy and effectiveness.

Agencies and units organizing meetings must comply strictly with the meeting expense regime prescribed in this Circular, avoiding ostentatious forms, not organizing receptions or banquets, limiting hiring performances, not funding combined activities such as sightseeing or rest, and not providing gifts or souvenirs. Meeting organization funds shall be arranged within the annual budget approved by the competent authority.

The agency or unit organizing the conference shall be responsible for creating favorable conditions regarding accommodation and meals for the delegates attending the meeting.

For delegates of all levels of People's Councils and delegates invited by the Standing Committee of the People's Councils to attend sessions or meetings of the Council's Committees, travel expenses shall be reimbursed from the operating budget of the People's Council.

4. The time for organizing conferences shall be implemented according to the provisions of Decision No. 114/2006/QĐ-TTg dated May 25, 2006, issued by the Prime Minister on the regulations for meetings in the operation of state administrative agencies, specifically as follows:

- Annual work summary meetings shall not exceed one day;

- Summary and specialized topic meetings shall last from one to two days depending on the nature and content of the topic;

- Training and task deployment meetings shall last from one to three days depending on the nature and content of the issue;

Training courses funded from the training and cadre development budget for state civil servants, or from program and project budgets, shall implement the course schedule approved by the competent authority;

- For other meetings, the time shall be reasonably arranged based on their nature and content but shall not exceed two days;

- The time for sessions of the People's Councils and meetings of the Council's Committees shall not follow the provisions of this Circular.

Article 4. Contents and Levels of Expenditure for Organizing Conferences

1. Agencies and units organizing conferences may incur expenditures for the following items:

a) Rent for conference halls during the days of the conference (in cases where the agency or unit does not have a venue or has one that cannot accommodate the number of delegates); rental of projectors and equipment directly serving the conference.

b) Expenses for materials; pens and paper (if necessary) for delegates attending the conference; expenses for hiring lecturers and briefing speakers.

c) Rental of transportation to pick up and drop off delegates from their accommodation to the conference venue when the agency or unit does not have its own means of transportation or has but cannot accommodate the number of delegates.

d) Water expenses during the conference.

đ) Expenses to support food, accommodation, and travel for guest delegates who do not receive salaries from the state budget.

Additional reimbursement for the difference (between the actual cost of centralized meals and the amount deducted from travel expenses) for delegates receiving salaries from the state budget, delegates from public service units (including self-financed units and partially self-financed units), and delegates from enterprises.

e) Other expenses such as overtime pay, medical expenses for common illnesses, hall decoration, etc.

Expenses for commendation and propaganda activities during annual summary meetings shall not be included in the conference organization budget but must be counted under the commendation and propaganda expenditure of the agency or unit.

2. Specific expenditure levels:

a) The level of support for food expenses for guest delegates who do not receive salaries from the state budget is as follows:

- Meetings held at central city locations of centrally-administered cities: The maximum level of support for food expenses shall not exceed 150,000 VND/day/person;

- Meetings held at central city or town locations of provincial-level centrally-administered cities; at counties, towns within provinces: The maximum level of support for food expenses shall not exceed 100,000 VND/day/person;

- Special case for meetings organized by communes, wards, or towns (regardless of the location): The maximum level of support for food expenses shall not exceed 60,000 VND/day/person.

The level of support for food expenses for guest delegates who do not receive salaries from the state budget mentioned above serves as the basis for providing support through a lump-sum payment to guest delegates who do not receive salaries from the state budget. In cases where centralized meal provision is required and the lump-sum amount is insufficient, the head of the agency or unit organizing the conference shall determine a higher level of support for food expenses for guest delegates who do not receive salaries from the state budget, up to a maximum of 130% of the lump-sum amount, based on the nature of each meeting and within the allocated budget; simultaneously, collect food expenses from delegates receiving salaries from the state budget according to the maximum allowance for lodging stipulated in the internal financial regulations of the organizing agency or unit, and allow additional reimbursement for the difference between the actual cost of centralized meals and the amount deducted from travel expenses for delegates receiving salaries from the state budget, delegates from public service units, and delegates from enterprises.

b) Support for accommodation expenses for guest delegates who do not receive salaries from the state budget shall be reimbursed according to the lump-sum payment or actual invoice provisions for travel expense reimbursement as stipulated in Clause 4, Article 2 of this Circular.

c) Expenses for lecturers' and speakers' allowances for training meetings, classes for disseminating and implementing Party and State policies; allowances for presentations at conferences shall be paid according to the current regulations of the Ministry of Finance on managing and using training and cadre development funds for state civil servants.

d) Water expenses during the conference: Maximum not exceeding 30,000 VND/day (two sessions)/delegate.

đ) Expenses to support travel for guest delegates who do not receive salaries from the state budget shall be reimbursed according to the provisions on travel expense reimbursement as stipulated in this Circular.

e) Other rental expenses for conference services such as renting conference halls, printing materials, renting vehicles, hiring lecturers... must be accompanied by contracts, receipts, or invoices (in cases of service rentals).

Part III

IMPLEMENTATION

Article 5. Provisions on responsibility for implementation organization

1. The funds for implementing travel expense allowances and conference expenditure must be managed and utilized strictly in accordance with the standards, norms, and regulations issued by competent state agencies and within the annual budget estimate allocated by the competent authority.

2. Based on the budget capacity and actual prices, the Minister, Head of a ministry-level agency, or government-affiliated agency shall specify specific expenditure levels regarding travel expenses and conference expenditures for subordinate agencies and units; the People's Committee of a province or centrally-administered city shall submit to the Provincial People's Council to specify specific expenditure levels regarding travel expenses and conference expenditures for local agencies and units in accordance but not exceeding 20% of the maximum expenditure level prescribed in this Circular and must be arranged within the scope of the regular funding budget allocated at the beginning of the year to implement.

In cases where ministries, sectors, and localities have not yet issued documents specifying specific expenditure levels, the Heads of agencies and units shall decide on actual expenditure levels (with valid invoices) based on the maximum expenditure levels prescribed in this Circular without exceeding the maximum expenditure levels prescribed in this Circular, ensuring economy and avoiding waste, within the scope of the budget estimate allocated by the competent authority and must be reflected in the internal expenditure regulations of the agency or unit.

3. In special cases requiring higher travel expense expenditure levels or conference expenditure levels than those prescribed in this Circular, the Heads of agencies and units shall consider and decide each specific case, bear responsibility for their decisions, and at the end of the year, publicly disclose to all cadres and civil servants in the agency or unit about the cases where higher travel expense and conference expenditure levels than those prescribed in this Circular were decided; simultaneously, they must use the regular funding budget allocated at the beginning of the year to implement.

4. The Provincial People's Council shall base its decision on Resolution No. 773/2009/NQ-UBTVQH12 dated March 31, 2009, of the Standing Committee of the National Assembly, which stipulates certain financial expenditure systems serving the activities of the National Assembly, its agencies, the National Assembly Office, agencies under the Standing Committee of the National Assembly, delegations of National Assembly members, and National Assembly members, to issue a resolution applicable to all levels of People's Councils in line with the specific situation of the locality, ensuring the practical and effective operation of all levels of People's Councils for related expenditure tasks.

5. The Ministry of Public Security and the Ministry of Defense are responsible for guiding the implementation of travel expense systems and conference organization expenditure systems for subordinate agencies and units in accordance with the unique characteristics of each force.

6. For public service units that self-fund their operational costs, units that partially self-fund their operational costs according to Decree No. 43/2006/NĐ-CP dated April 25, 2006, of the Government on the rights of self-management, self-responsibility for the implementation of tasks, organizational structure, staffing, and finance for public service units; public science and technology organizations that have implemented the mechanism of self-management and self-responsibility according to Decree No. 115/2005/NĐ-CP dated September 5, 2005, of the Government, may decide on higher or lower travel expense expenditure levels and conference organization expenditure levels than those specified by the Minister, Head of a ministry-level agency, or government-affiliated agency and the People's Committee of a province or centrally-administered city specifically detailing expenditure levels according to this Circular and must be stipulated in the internal expenditure regulations of the unit to ensure economy, effectiveness, and suitability with the budget capacity and operational characteristics of the unit. For non-recurring funding (funds not assigned), the travel expense system and conference expenditure system shall be implemented according to the specific expenditure levels prescribed by ministries, sectors, and localities regarding the detailed expenditure levels prescribed in this Circular.

For conferences organized from funds contributed or sponsored by organizations and individuals, it is encouraged to apply the conference expenditure system prescribed in this Circular to ensure economy, effectiveness, and suitability with the budget capacity of the unit.

State-owned enterprises may apply the travel expense system and conference expenditure system prescribed in this Circular to ensure economy, effectiveness, and suitability with the production and business characteristics of the unit. In cases where state-owned enterprises are allocated state budget funds to implement specific programs, projects, or plans, if there is a need for additional travel expense or conference expenditure, they must be implemented strictly according to the expenditure levels approved by the competent authority for the program, project, or plan.

7. Any travel expense or conference expenditure that does not comply with the provisions of this Circular, when discovered during inspection, the superior management agency, financial agencies at all levels, auditing agencies, and the State Audit Agency have the right to audit and require the responsible agency or unit to recover and remit the amount to the treasury. The person who orders incorrect expenditure must fully compensate the incorrect expenditure amount to the agency or unit, and depending on the degree of violation, will be handled according to current laws.

Article 6. Implementation Organization

Article 1. This Circular shall take effect 45 days from the date of signature, replacing Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on the regulations for travel expenses and the organization of conferences in state agencies and public service units; replacing Section I of Circular No. 127/2007/TT-BTC dated October 31, 2007 of the Ministry of Finance amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007 and Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance; replacing Article 1 of Circular No. 142/2009/TT-BTC dated July 14, 2009 of the Ministry of Finance amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on the regulations for travel expenses and the organization of conferences for state agencies and public service units and amending and supplementing Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance on the regulations for travel expenses for civil servants and employees of state agencies traveling abroad for short-term assignments funded by the state budget.

For the year 2010, agencies and units shall arrange within their allocated budget estimates and other lawful sources of funding to implement the regulations on travel expenses and the organization of conferences as stipulated in this Circular.

Article 2. In the course of implementation, if there are any difficulties, units are requested to report to the Ministry of Finance for guidance on implementation./.