Thông tư 06/2016/TT-BTC lập dự toán quản lý sử dụng quyết toán kinh phí bầu cử đại biểu Quốc hội

CIRCULAR

GUILDING PREPARATION OF EXPENDITURE ESTIMATES, MANAGEMENT, USE AND STATEMENT OF FUNDING FOR ELECTION OF DEPUTIES TO THE FOURTEENTH NATIONAL ASSEMBLY AND PEOPLE’S COUNCILS AT ALL LEVELS IN THE TERM 2016 – 2021

Pursuant to the Law on election of deputies to the National Assembly and People’s Councils;

Pursuant to the Government’s Decree No. 60/2003/ND-CP dated June 06, 2003 providing for details and guidelines for implementation of the Law on state budget;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 12, 2013 defining the functions, tasks, power and organizational structure of Ministry of Finance;

Pursuant to the Resolution No. 105/2015/QH13 of the National Assembly on the polling day for election of deputies to the Fourteenth National Assembly and deputies to People’s Councils at all levels for the term 2016-2021; establishment of the National Election Commission;

At the request of the Director General of Department of Public Expenditure,

Minister of Finance promulgates the Circular to provide for guidelines on the preparation of expenditure estimates, management, use and statement of funding for election of deputies to the Fourteenth National Assembly and People’s Councils at all levels in the term 2016 – 2021.

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1. The funding for election of deputies to the Fourteenth National Assembly and People’s Councils at all levels in the term 2016 – 2021 shall be covered by central government budget.

2. Besides the election funding from the central government budget, People’s Committee of a central-affiliated city or province shall, on the basis of local actual situation, duties and local government budget, report to the Standing Board of People’s Council at the same level to consider and decide the additional allocation of election funding from local government budget in order to carry out election activities in such city or province.

3. The election funding must be carefully managed and used in an efficient and proper manner and in conformity with policies. Materials in prior elections may be reused, and facilities and equipment in relevant agencies are also mobilized to perform election duties for the purpose of reducing expenditures of state budget.

Article 2. Contents of expenditures

The funding for election of deputies to the Fourteenth National Assembly and People’s Councils at all levels for the term 2016 – 2021 shall cover the following expenditures:

1. Expenditures for preparation of instructional documents for holding the election, and election-related reports and documents.

2. Expenditures for printing documents and publications for holding the election:

a) Expenditures for printing documents relating to the election, consisting of: Law on election of deputies to the National Assembly and People’s Councils, and its instructional documents; publications and documents for instructing and holding the election;

b) Expenditures for printing voter registration cards, cards of deputies of People's Councils at all level, ballot papers, internal regulations at polling places/booths, forms used in the election, badges of officers holding the election; candidates' dossiers and biographies, lists used to hold the election (list of constituencies, list of voters, list of candidates, list of independent candidates, and list of elected candidates); written records relating to the election, certificates granted to elected deputies and other documents and papers used to hold the election.

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4. Expenditures for ensuring security, safety, propagating and providing information and instructions about the election, and conducting election campaigns.

5. Expenditures for organizing the following conferences: Conference for holding the election, online conference, consultative conferences, first conference of electors, second conference of electors, election campaigns; election training conference, periodic conferences and conference for summing up of the election results and reward.

6. Expenditures for instruction, guidance and supervision of election activities:

a) Expenditures for traveling;

b) Expenditures for vote count and transport;

c) Other expenditures relating to the instruction and supervision of election activities.

7. Expenditures for reception of citizens, settlement of complaints and denunciations, and supervision of complaints and denunciations of election activities.

8. Administrative expenditures in the election:

a) Expenditures for stationeries and administration costs in the election;

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c) Expenditures for leasing halls and polling places;

d) Expenditures for decoration, election loudspeakers, security guards in election teams;

dd) Expenditures for preparing ballot-boxes and seal carving of electoral organizations;

e) Expenditures for allowances for individuals directly serving in the election;

g) Other expenditures for holding the election.

Agencies in charge of managing the election funding shall, within the rate of election funding allocated by competent authorities and on the basis of actual situation, make appropriate allocation of funding according to the said contents in conformity with current regulations and laws.

Article 3. Levels of expenditures at central government

1. Expenditures for organizing conferences: Comply with regulations in the Circular No. 97/2010/TT-BTC dated July 06, 2010 by Ministry of Finance on work-trip allowances and conference expenditures applicable to state agencies and public non-business units, and regulations by Ministers and heads of agencies affiliated to central government on elaborating the Circular No. 97/2010/TT-BTC dated July 06, 2010 by Ministry of Finance (if any).

Expenditures for training officials who directly work in elections shall be performed in conformity with regulations in the Circular No. 139/2010/TT-BTC dated September 21, 2010 by Ministry of Finance on preparation of estimates, management and use of funds from state budget for training and retraining officials and public employees.

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2. Expenditures for allowances for officials attending meetings:

a) Meetings of the National Election Commission, Teams of the National Election Commission and the Presidium of Central Commission of Vietnamese Fatherland Front:

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

- Members: VND 100,000/person/session.

- Persons serving in the meeting: VND 50,000/person/session.

b) Other meetings in connection with the election:

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

- Members: VND 80,000/person/session.

- Persons serving in the meeting: VND 50,000/person/session.

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Apart from current work-trip allowances as regulated by the law, supervision teams in terms of election are provided with the following expenditures:

a) Head of a supervision team: VND 200,000/person/session.

b) Official members of a supervision team: VND 100,000/person/session.

c) Officials and public employees serving in the supervision team:

- Persons directly serving in the supervision team: VND 80,000/person/session.

- Persons indirectly serving in the supervision team (driver, leader's escort): VND 50,000/person/session.

d) Expenditures for preparing reports on supervision results:

- Report on working results of each supervision team, report on results of each supervision stage and summarized report on results of all supervision stages which are submitted to the Standing Committee of the National Assembly and/or the National Election Commission: VND 2,500,000/a report.

- Expenditures for written opinions: Comply with regulations in Clause 2 Article 14 of the Resolution No. 524/2012/UBTVQH13 dated September 20, 2012 of the Standing Committee of the National Assembly on certain policies on expenditures for ensuring operation of the National Assembly, in which the level of expenditure shall be VND 100,000 – 300,000/person/one time but the total expenditures for taking advice shall not exceed VND 1,000,000/person/a written opinion.

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4. Expenditures for preparation of documents:

a) Expenditures for preparation of legislative documents relating to the election: Comply with regulations in the Joint-Circular No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014 of Ministry of Finance, Ministry of Justice and the Office of the Government on guiding the preparation of expenditure estimates, management, use and statement of funds from state budget for the preparation of legislative documents and legal system refining.

b) Expenditures for preparation of documents relating to the election which are not regulated in the Joint-Circular No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014 of Ministry of Finance, Ministry of Justice and the Office of the Government, and promulgated by the Standing Committee of the National Assembly, the National Election Commission, Teams of the National Election Commission, Ministry of Home Affairs, the Central Commission of Vietnamese Fatherland Front and the Office of the National Election Commission nationwide (plans, instructional documents, guidelines, preliminary summing-up reports, summary reports, closing report on election nationwide):

- Preparation of documents: VND 2,000,000/ a document (applicable to complete document, including getting ideas and refining document).

- Expenditures for written opinions: The level of expenditure shall be VND 100,000 – 300,000/person/one time but the total expenditures for taking advice shall not exceed VND 1,000,000/person/a written opinion.

5. Expenditures for allowances for individuals directly serving in the election:

a) Allowances at a fixed rate per month for the following entities:

- Chairperson and Deputy Chairpersons of the National Election Commission; Heads of Teams of the National Election Commission: VND 2,000,000/person/month.

- Members of the National Election Commission; Deputy Heads and members of Teams of the National Election Commission; Chief and Deputy Chief of the Office of the National Election Commission: VND 1,800,000/person/month.

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The allowances shall be paid according to actual period of serving the election provided that such period shall not exceed 5 months. If an official concurrently takes charge of different duties, he/she shall get the highest level of allowances. Lists of officials eligible to get allowances shall be based on relevant establishment Decisions and/or Resolutions approved by competent authorities.

b) The level of allowances for persons who are mobilized or requisitioned to serve the election (other than persons working in teams and office of the National Election Commission) is VND 100,000/person/day. And the period for getting such allowances shall not exceed 15 days (excluding working days in supervision teams and days in service of receiving citizens and settling complaints and denunciations about the election before and during the polling day);

In case the period of serving the election is more than 15 days, the maximum level of allowances shall be VND 1,500,000/person/month on the basis of decisions/letters on mobilization or requisition approved by competent authorities.

c) The level of allowances of VND 120,000/person/day shall be applied to all persons who directly serve the election in 02 following days, the polling day and the day preceding the polling day. Lists of persons eligible to get allowances shall be made in conformity with decisions and documents approved by competent authorities.

6. Expenditures for fixed-rate allowances for telephone fees used by persons directly serving in the election:

a) Chairperson and Deputy Chairpersons of the National Election Commission; Heads of Teams of the National Election Commission: VND 400,000/person/month;

b) Members of the National Election Commission; Deputy Heads and members of Teams of the National Election Commission; Chief and Deputy Chief of the Office of the National Election Commission, standing member of assisting unit of the Election Steering Board of the Central Commission of Vietnamese Fatherland Front, standing member in charge of assisting Minister of Home Affairs: VND 300,000/person/month;

c) Members of the Office of the National Election Commission: VND 200,000/person/month.

d) Chief of the Office of the National Election Commission, the Central Commission of Vietnamese Fatherland Front and Minister of Home Affairs may, where necessary, decide the lists of officials who are provided with allowances for telephone fees to serve the election with the fixed-rate allowance of not exceeding VND 200,000/person/month;

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7. Expenditures for reception of citizens, settlement of complaints and denunciations of the election:

a) Persons who are assigned to directly receive citizens: VND 80,000/person/session;

b) Persons who directly serve the receipt of citizens: VND 60,000/person/session;

c) Persons who indirectly serve the receipt of citizens: VND 50,000/person/session.

8. Expenditures for preparing ballot-boxes:

If the ballot boxes of prior elections cannot be used or it is necessary to prepare additional ballot boxes, the maximum level of expenditures is VND 350,000/a ballot box.

9. Expenditures for seal carving:

The maximum level of expenditures for seal carving is VND 250,000/a seal. This level of expenditures shall not include fees for grant of certificate of registration of specimen seals (seal carving fees) which are exempted as regulated in the Circular No. 41/2011/TT-BTC dated March 24, 2011 of the Ministry of Finance on amendments to the Circular No. 193/2010/TT-BTC dated December 02, 2010 by the Ministry of Finance on promulgation of guidelines on the collection, remittance, management and use of charges for evaluation of security and order conditions; charges for examination and grant of security guard certificates; fees for grant of certificates of registration of specimen seals; fees for grant of permits for taking fireworks into and out of Vietnam; and fees for grant of permits for management of weapons, explosives and combat gears.

10. Expenditures for building, updating and running the website in terms of election of the National Election Commission: Comply with the Circular No. 194/2012/TT-BTC dated November 15, 2012 of Ministry of Finance guiding the levels of expenditures for building websites for maintaining regular activities of budget-using agencies.

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12. The Office of the National Election Commission shall coordinate with the Office of the National Assembly to supplement additional regulations on the expenditures incurred according to actual situation which are not defined in this Circular and other legislative documents. The Chief of the Office of the National Assembly shall promulgate instructional documents for implementation.

The Chief of the Office of the National Election Commission shall report to the Chairperson of the National Election Commission to decide expenditures incurred beyond the competence of the Chief of the Office of the National Assembly.

Article 4. Levels of expenditures at local governments

1. Expenditures for organizing conferences: Comply with regulations in the Circular No. 97/2010/TT-BTC dated July 06, 2010 by Ministry of Finance on work-trip allowances and conference expenditures applicable to state agencies and public non-business units, and regulations by Chairpersons of people’s committees of central-affiliated cities and provinces on elaborating the Circular No. 97/2010/TT-BTC dated July 06, 2010 by Ministry of Finance (if any).

2. Expenditures for allowances (means of travel, communications) for persons who directly serve the election; expenditures for instruction and supervision of the election; expenditures for preparation of documents; and expenditures for receipt of citizens and settlement of complaints and denunciations concerning the election:

The Chairperson of the Election Commission of a central-affiliated city or province shall, on the basis of the level of election funding covered by the central government budget and actual situation of such province or city, carry out an agreement with the Chairperson of People’s Committee and the Standing Board of People’s Council of such city or province on specific expenditures for election activities in such city or province. Chairperson of the people’s committee of a central-affiliated city or province shall promulgate decision on specific levels of expenditures and report it to the People’s Council of the same level at the latest session.

3. Other expenditures: Comply with current regulations and laws. Payment shall be made according to actual situation with lawful payment documents and on the basis of the estimate approved by a competent authority.

Article 5. Preparation and execution of estimate and statement of the use of election funding

The preparation of estimate, management, allocation, payment and statement of the use of election funding shall comply with current regulations of the Law on state budget, the Law on Accounting and their instructional documents. This Circular also provides for the following contents:

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a) Ministries and central agencies that are assigned to take charge of holding elections shall, within the ambit of their duties concerning the election of deputies to the Fourteenth National Assembly and People's Council at all levels in term 2016-2021 assigned by the National Election Commission, and on the basis of regulations on expenditures mentioned in this Circular and current laws, prepare and send the estimates of expenditures for the election of deputies to the Fourteenth National Assembly and People's Council at all levels in term 2016-2021 to the National Election Commission and Ministry of Finance.

b) With regard to central-affiliated cities and provinces:

Election Teams and Election Boards (Election Boards of the National Assembly deputies and the Election Board of People's Council Deputies of provinces, districts, communes) shall, on the basis of the number of voters in their managing areas and contents of expenditures approved by competent authorities, prepare and submit estimates of expenditures for the election of deputies to the National Assembly and People’s Councils at their levels to the Election Commission of the same level in order to submit to the superior Election Commissions.

The Election Commission of central-affiliated cities or provinces shall, on the basis of the number of the number of Election Commissions of all levels, the number of Election Boards (Election Boards of the National Assembly deputies and the Election Board of People's Council Deputies of provinces, districts, communes), the number of election teams, total members of Election Commissions, Election Boards and/or Election Teams, the number of voters in provinces, and pursuant to regulations on expenditures mentioned in this Circular and current regulations on expenditures, summarize and verify expenditures for the election of deputies to the National Assembly and People’s Councils at all levels in provinces/cities, and submit reports thereof to the National Election Commission and Ministry of Finance.

c) Based on the estimates of expenditures submitted by Ministries, central agencies and Election Commissions of central-affiliated cities or provinces, the Office of the National Election Commission shall verify and submit summarized report on estimates of expenditures for the of deputies to the National Assembly and People’s Councils at all levels to the National Election Commission, and send the same to Ministry of Finance for verifying and requesting competent authorities to approve the expenditures for the election of deputies to the National Assembly and People’s Councils at all levels.

2. Allocation of funding:

a) Ministry of Finance shall inform the levels of election expenditures to the Election Commissions of central-affiliated cities or provinces and Ministries or central agencies in charge of holding the election after the estimate of expenditures for the election of deputies to the National Assembly and People’s Councils at all levels is approved by the Prime Minister;

b) Based on the levels of expenditures announced by Ministry of Finance, the number of voters in each province or city, features of each region or area, the Election Commission of a central-affiliated city or province shall approve the plan for allocation of election funding and assign Department of Finance to inform election expenditure levels to relevant agencies at provincial level and district-level election commissions. District-level Election Commission shall decide the allocation of election funding and assign Division of Finance to inform levels of expenditures to commune-level Election Commissions, Election Teams, Election Boards and relevant agencies in such district area.

If the district-level Election Commission is established on the basis of a constituency in charge of 02 or more district-level administrative units, the head office of the district-level Election Commission is located in which urban district, suburban district, district-level town or provincial city, the district-level Election Commission shall allocate estimated election expenditures to the financial agency of such urban district, suburban district, district-level town or provincial city.

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a) Election expenditures shall be accounted for as state administrative expenses in conformity with current list of state budget entries.

b) Ministries and central agencies that are provided with election funding are responsible for managing, using and making statement of the use of election funding in conformity with current regulations on expenditures, and aggregating them into their annual statements;

c) Local agencies that are provided with election funding shall manage, use and submit statement of the use of election funding to the financial agency at the same level in compliance with current regulations.

When an Election Team or Election Board completes their tasks after the National Election Commission or the Election Commission announces the election results but the statement of election expenditures is not finished, the Election Team Leader or the Head of the Election Board shall assign and authorize a member of the Election Team or a member of the Election Board who is the representative of the people's committee to submit statement of the use of funding to the financial agency at the same level.

Financial agencies at all levels shall check and approve statements of election expenditures of agencies using funding for holding the election. Departments of finance shall aggregate used election funding into local state budget statements and submit such statements to Ministry of Finance in conformity with the Law on state budget and its instructional documents.

d) Within 90 days from the date on which the election activities are completed, Ministries, central agencies and departments of finance of central-affiliated cities or provinces shall submit reports on allocation and use of election funding to the Office of the National Election Commission and Ministry of Finance in order to report competent authorities.

Article 6. Implementation

1. This Circular comes into force as of February 29, 2016.

2. Ministries, regulatory bodies and local governments shall, on the basis of regulations hereto and actual and lawful payment records, make statement of the use of funding for the workload executed before the effective date of this circular in conformity with regulations of the Law on state budget.

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PP MINISTER
DEPUTY MINISTER




Huynh Quang Hai