Circular 53/2020/TT-BTC expenditures supervision of persons under 18 years of age that commit offences

• Official number: 53/2020/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Do Hoang Anh Tuan
• Issued Date: 10/06/2020

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 53/2020/TT-BTC	Hanoi, June 10, 2020

CIRCULAR

INSTRUCTIONS ABOUT ESTIMATION, MANAGEMENT, USE AND SETTLEMENT OF EXPENDITURES ON SUPERVISION AND EDUCATION OF PERSONS UNDER 18 YEARS OF AGE THAT COMMIT OFFENCES, BUT ARE EXEMPTED FROM CRIMINAL LIABILITY

Pursuant to the 2015 Law on State Budget;

With a view to implementing the Resolution No. 27-NQ/TW dated May 21, 2018 of the seventh meeting of the XII^th Central Executive Committee on reform of the pay policy for public officials, servants, employees, armed forces and workers of enterprises;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016, elaborating on implementation of certain articles of the Law on State Budget;

Pursuant to the Government's Decree No. 37/2018/ND-CP dated March 10, 2018, regulating details and measures of implementation of measures to supervise and educate persons under the age of 18 committing crimes, but exempted from criminal liability;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Upon the request of the Director of the Department of Public Expenditure;

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Article 1. Scope and subjects of application

1. Scope of application:

This Circular provides for the estimation, management, use and settlement of expenditures on supervision and education of people under 18 years of age committing crimes who are exempt from criminal liability under the provisions of the Government’s Decree No. 37/2018/ND-CP dated March 10, 2018, detailing the implementation of measures to supervise and educate persons under 18 years of age who commit crimes, but are exempt from criminal liability (hereinafter referred to as Government’s Decree No. 37/2018/ND-CP dated March 10, 2018).

2. Subjects of application:

This Circular applies to persons assigned to directly supervise and educate persons under 18 years of age who commit crimes, but are exempted from criminal liability, People's Committees of communes, wards and townships (hereinafter collectively referred to as commune-level People's Committees) and other authorities, organizations and individuals involved in the implementation of measures to supervise and educate persons under 18 years of age who commit crimes, but are exempt from criminal liability under the provisions of the Government’s Decree No. 37/2018/ND-CP dated March 10, 2018.

Article 2. Details and amounts of expenditures on supervision and education of persons under 18 years of age that commit offences, but are exempted from criminal liability

This Circular provides certain specific instructions about several regulations on details and amounts of expenditures prescribed in Article 5 of the Government's Decree No. 37/2018/ND-CP dated March 10, 2018 as follows:

1. Expenditures on the tasks of making primary documentation; creating and managing records of implementation of supervisory and educational measures; carrying out procedures for requesting the termination of educational measures taken at communes, wards or townships.

a) Expenditures on stationery, communication, postage charges, printing of documents and forms necessary to perform the tasks of making primary documentation; creating and managing records of implementation of supervisory and educational measures; carrying out procedures for requesting the termination of educational measures taken at communes, wards or townships. Amounts shall be based on bills or invoices and evidencing documents and must fall within the estimates approved by competent authorities.

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2. Expenditures on holding conferences and seminars on the implementation of measures to supervise and educate persons aged under 18 years who commit crimes, but are exempt from penal liability: Details and amounts of spending shall be subject to regulations on meeting allowances prescribed in the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

For meetings held to provide instructions to implement other supervisory and educational measures, details of spending shall comply with Clause 1, Clause 2 and Clause 5 of Article 11 of Circular No. 40/2017/TT-BTC dated 28 April 2017 of the Ministry of Finance, and shall correspond to respective expenditures prescribed in Article 12 of the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

3.Expenditures on holding or providing skill, knowledge and experience training for persons directly supervising and educating persons aged under 18 years who commit violations, but are exempt from criminal liability, or sending them to participate in relevant training programs organized by district or provincial-level local authorities to perform their assigned tasks: Spending details and amounts shall be subject to provisions of the Circular No.36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance, providing instructions on estimation, management and use of expenditures on training and education of public officials, civil servants and public employees.

4. Expenditures on allowances paid to in-country delegations conducting surveys on the tasks of supervising and educating persons under 18 years of age that commit offences, but are exempted from criminal liability: Spending details and amounts shall be subject to regulations laid down in Article 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

5. Expenditures on night work or overtime allowances: These expenditures shall be subject to regulations of the Labor Code No. 10/2012/QH13 dated June 18, 2012 and the Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance, providing instructions about work-at-night and overtime payments to public officials, civil servants and public employees.

6. Expenditures on prizes or rewards offered to collectives and persons showing good performance in the tasks of supervising and educating persons under 18 years of age who commit crimes, but are exempt from penal liability: These expenditures shall be subject to the regulations laid down in the Government’s Decree No. 91/2017/ND-CP dated July 31, 2017, elaborating on the implementation of a number of articles of the Law on Emulation and Commendation.

7. Expenditures on payment of financial support for persons directly supervising and educating persons under 18 years of age that commit crimes, but are exempt from criminal liability shall be subject to point b of clause 1 and clause 3 of Article 5 in the Government’s Decree No. 37/2018/ND-CP dated March 10, 2018.

8. Other expenditures necessary to perform the tasks of supervising and educating persons under 18 years of age who commit crimes, but are exempt from penal liability: These expenditures shall be based on legal bills or invoices and evidencing documents prescribed in currently applicable regulations and must fall within the estimates approved by competent authorities.

Article 3. Sources of expenditures on supervision and education of persons under 18 years of age that commit offences, but are exempted from criminal liability

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Article 4. Estimation, compliance with the estimate, management, use and settlement of expenditures on supervision and education of persons under 18 years of age that commit offences, but are exempted from criminal liability

Estimation, compliance with the estimate, management, use and settlement of expenditures on supervision and education of persons under 18 years of age that commit offences, but are exempted from criminal liability, shall be subject to existing regulations of laws on state budget and laws on accounting. This Circular shall provide the following specific instructions:

1. Estimation

a) Every year, at the time of making the estimate, based on the task of supervising and educating persons aged 18 years committing offences but exempt from criminal liability; according to the Government's Decree No. 37/2018/ND-CP dated March 10, 2018, and regulations of the People's Councils of provinces and centrally-run cities, regarding amounts of support or allowances for persons directly supervising, educating persons under 18 years of age committing crimes, but are exempt from criminal liability, (if any), and regulations laid down in this Circular, the commune-level People's Committees shall direct their inferiors to make estimates of costs and expenses for performance of the tasks of implementing supervision and education measures, and consolidates them into the commune-level expenditure estimates, and then submit them to the competent authorities to seek their approval according to the currently authorized budget;

b) Based on the estimates of expenditures on implementation of measures of supervision and education collected and submitted by inferior authorities to the Departments of Finance, they shall consolidate them into the local expenditure estimate submitted to the provincial-level People's Committees for submission to the People's Councils to seek their approval under the provisions of the law on the state budget;

c) The central government’s budget shall provide support for localities which are unable to balance their budget on their own for these tasks under the provisions of laws on the state budget.

2. Bookkeeping and accounting of expenditures

Expenditures on supervising and educating persons under 18 years of age committing crimes, but exempt from penal liability, shall be recorded in corresponding entries of the budget index according to the current budget index system.

Article 5. Implementation

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2. Allowances paid to public officials, civil servants, public employees and workers of authorities or units prescribed in this Circular shall be abolished when implementing regulations on wages and salaries under the Resolution No. 27-NQ/TW dated May 21, 2018 of the seventh meeting of the XII^th Central Executive Committee on reform of the pay policy for public officials, servants, employees, armed forces and workers of enterprises.

3. If legislative instruments presented as references herein are amended or supplemented or replaced, the newly-updated instruments shall prevail.

In the course of implementation hereof, if there is any difficulty or query that arises, the Ministry of Finance should be promptly informed to consider taking appropriate actions./.

PP. MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan