Circular No. 97/2018/TT-BTC guiding the preparation, management, and use of funds for promoting the study and emulation of President Ho Chi Minh's thoughts, morals, and style.

2. Expenses for purchasing materials to serve learning activities;

3. Expenses for conferences and seminars;

4. Expenses for directing and supervising work;

5. Expenses for information dissemination and propaganda;

6. Expenses for annual reviews and comprehensive summaries at the end of the term;

7. Expenses for rewarding outstanding collectives and individuals;

8. Expenses for office supplies;

9. Other expenses.

Article 4. Levels of expenditure

1. The level of expenditure for tasks of studying and following Ho Chi Minh's ideas, morality, and style shall be based on the current financial expenditure standards and regulations set by competent state authorities.

2. For expenditure items without specified levels set by competent state authorities, the Ministers, heads of central agencies, Provincial People's Councils of centrally-administered cities shall decide to apply expenditure levels of similar tasks and expenditure items that have been regulated by authorized bodies, with valid invoices and supporting documents, within the assigned budget estimates, and bear responsibility for their decisions.

3. Some specified expenditure levels are as follows:

a) Expenses for writing, compiling, and translating materials:

- Expenses for writing and compiling materials: Implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance guiding the content and expenditure levels for developing training programs and compiling textbooks for higher education and vocational education.

- Expenses for translating materials from Vietnamese to foreign languages and vice versa: Implemented in accordance with the translation expenditure levels stipulated in Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance regarding reception and hospitality for foreign visitors, expenditure levels for organizing international conferences and seminars in Vietnam, and domestic reception and hospitality.

b) Expenses for conferences, seminars, annual reviews, comprehensive summaries, travel expenses for directing and supervising work: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance regarding travel expense allowances and conference expenditure levels.

c) Expenses for rewarding outstanding collectives and individuals: Implemented in accordance with laws on competition and rewards.

Article 5. Establishing, consolidating, allocating, implementing, and settling the budget for carrying out the study and practice of Ho Chi Minh's thoughts, morals, and style

The establishment, consolidation, allocation, implementation, and settlement of the budget for studying and practicing Ho Chi Minh's thoughts, morals, and style shall be carried out in accordance with the provisions of the State Budget Law and guiding documents.

Article 6. Implementation Organization

1. This Circular takes effect from December 15, 2018.

2. Circular No. 38/2012/TT-BTC dated March 5, 2012, of the Ministry of Finance guiding the management and use of funds for continuing to promote the study and practice of Ho Chi Minh's moral example at all levels shall cease to be effective from the date this Circular takes effect.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replacing documents.

During the implementation process, if there are difficulties or obstacles, they should be promptly reflected to the Ministry of Finance for research and supplementary guidance.