Circular No. 54/2014/tt-Btc: About Detailing And Guiding The Implementation Of The Sanctioning Administrative Violations In The Field Of The State Treasury In Accordance With Decree No. 192/2013/nd-Cp On 21/11/2013 C

Original Language Title: Thông tư 54/2014/TT-BTC: Về quy định chi tiết và hướng dẫn thực hiện việc xử phạt vi phạm hành chính trong lĩnh vực Kho bạc Nhà nước theo quy định tại Nghị định số 192/2013/NĐ-CP ngày 21/11/2013 c

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CIRCULAR detailing and guiding the implementation of the sanctioning administrative violations in the field of the State Treasury in accordance with Decree No. 192/2013/ND-CP on November 21, 2013 of the Government _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 81/2013/ND-CP dated 19 July 2013 the Government detailing some things law enforcement measures and handling of administrative violations;
Pursuant to Decree No. 192/2013/ND-CP on November 21, 2013 of government regulation the sanctioning administrative violations in the field of management, use of State assets; practice save against waste; national reserve; the State Treasury;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
According to the proposal of the Director General of the State Treasury, the Minister of Finance issued a circular detailing and guiding the implementation of the sanctioning administrative violations in the field of the State Treasury in accordance with Decree No. 192/2013/ND-CP on November 21, 2013 of government regulation the sanctioning administrative violations in the field of management , used state assets; practice save against waste; national reserve; the State Treasury.
Chapter I GENERAL PROVISIONS article 1. Scope this circular detailing and guiding the implementation of the sanctioning administrative violations in the field of the State Treasury the provisions in Decree No. 192/2013/ND-CP on November 21, 2013 of government regulation the sanctioning administrative violations in the field of management , used state assets; practice save against waste; national reserve; the State Treasury (hereinafter referred to as the Decree 192/2013/ND-CP).
Article 2. Application object 1. The unit, the unit used the State budget, organs, the organization is the State budget support funding (referred to as units); the owner, project management in State budget funds and Government bond funds (referred to as the owner).
2. Authority sanctioning administrative violations in the field of the State Treasury.
3. organizations and individuals involved in sanctioning administrative violations in the field of the State Treasury.
Article 3. The principle of determining sanctions and fines for those violations just may apply sanctions warning, just can apply shape, then the sanctions warning was applied for the first violation and without aggravation.
Cases not subject to applicable form of caution mentioned above, then apply the shape.
2. With respect to the acts only regulated form of fine or is not eligible to apply sanctions warning, fines are determined as follows: a) the level of penalties is specific for an administrative violation no aggravation or mitigation is the average of the frame of penalties are prescribed for that behavior. The average of the frame of the fines are determined by the average between the maximum level of penalty and a minimum level of penalty.
b) For an extenuating or aggravating circumstances, the penalty levels to be reduced or increased 20% compared with the average of the frame of penalties are prescribed for that behavior, but not lower than the minimum level and not be higher than the maximum level of penalty.
c) when determining fines for violations just had extenuating circumstances, aggravation, then consider falling except aggravation in principle have a mitigating reduced an aggravation. After the deductible, if also extenuating or aggravating circumstances shall apply as specified in point b of this Paragraph.
3. The organization was sanctioning administrative violations in the field of the State Treasury is not using State budget funds or money derived from the State budget to forfeit and overcome the consequences caused by their violation cause. After the executor decides to sanction the organization sanctioned, determine the individual at fault causing the administrative violations to determine liability, including fines and return it to overcome the consequences caused by their violation caused corresponding to the level of violation of that individual.
Article 4. Establish a sanctioning administrative violations 1. When detecting violations, authority sanctioning administrative violations in the field of the State Treasury the provisions of article 53, article 54 of Decree 192/2013/ND-CP; the State Treasury officials assigned to control the State budget through the State Treasury the provisions in point b Article 52 paragraph 1 of Decree 192/2013/ND-CP must promptly set up the minutes of administrative violations.
2. The minutes shall be established in accordance with the provisions in the model documents number 01 attached to Decree No. 81/2013/ND-CP dated 19/7/2013 of Government detailing some things law enforcement measures and handling of administrative violations (hereinafter referred to as the Decree No. 81/2013/ND-CP).
Chapter II SANCTIONING ADMINISTRATIVE VIOLATIONS in the FIELD of STATE TREASURY article 5. Violations of rules of State budget expenditures must be in the estimation of State budget to be delivered by the authorized sanction violations of provisions of State budget expenditures must be in the estimation of State budget to be delivered by the authorized to be made under the provisions of article 46 of Decree 192/2013/ND-CP. Some content was specified as follows: 1. The infringements in regular spending of State budget sanctioned as defined in art. 1 Article 46 of Decree 192/2013/ND-CP, include: a) the genus beyond estimation are competent;
b) Genus wrong estimation are: delivery by the authorized source wrong estimation (using this funding source for the content in other funding sources); genus wrong purpose, audience, contents versus estimates was delivered;
c) The case of the genus wrong estimation.
2. The breach in basic construction investment spending, which has investment properties career in the case indicated the bid, self made, the work done not through contracts sanctioned under the provisions of point b paragraph 1 to article 46 of Decree 192/2013/ND-CP , including: a) spend on the content, not on the job estimates are approved by the authority;
b) capital plan beyond year Spending authority;
c) Spending beyond the estimation of the expenses are approved (for jobs not through contract);
d) false capital investment Spending, the wrong project list was approved by the authority.
3. The violation of the basic construction investment spending, which has investment properties career sanctioned under the provisions of clause 2 Article 46 of Decree 192/2013/ND-CP, include: a) the genus payment for work not yet performed or is performing, not yet eligible for payment;
b) Genus contract value beyond the payment or contract adjustment Appendix; spend on the content, not in the work contract or contract adjustment Appendix.
4. remedial measures prescribed in paragraph 3 Article 46 of Decree 192/2013/ND-CP applied for violations were discovered after the State Treasury made payments, pay.
Article 6. State budget expenditure behavior in the wrong mode, standards, and norms by the competent State agencies regulating the sanctioning State budget expenditure behavior in the wrong mode, standards, and norms by the competent State Agency regulations are made under the provisions of article 47 of Decree 192/2013/ND-CP. Some of the content is specified as follows : 1. State budget expenditure behavior in the wrong mode, standards, and norms by the competent State Agency regulations are acts of State budget expenditure is not the right standard (non-standard about the title, use the object), the pass costs (beyond about the amount, exceeding in value) , the wrong mode (genus does not guarantee conditions, the principle of the regime).
Organizational behavior case shops or State property rental beyond standards and norms by the competent State agency rules, sanctioned under the provisions of article 5, article 6 of Decree 192/2013/NĐ-CP dated. 2. Remedial measures prescribed in clause 2 Article 47 of Decree 192/2013/ND-CP applied for violations were discovered after the State Treasury made payments, pay.
Article 7. Record-setting behavior, fake vouchers to spend on State budget sanction acts, fake documents to the State budget are made according to the provisions of article 48 of Decree 192/2013/ND-CP. Some of the content is specified as follows: 1. set behavioral profile fake vouchers to spend on State budget includes one of the following behaviors: a) using fake seals, or signature of the person authorized to sign; unauthorized modification of the content or the amount on record, a certificate from the State budget to send the State Treasury;
b) forged the record type, the relevant documents (contract, guarantee the advance, decided to approve the results of choosing the contractor invoice currency, money and other materials related to expenses) sent the State Treasury State budget proposal.
2. the remedial measures stipulated in Article 48 paragraph 3 of Decree 192/2013/ND-CP applied for violations were discovered after the State Treasury made payments, pay.
Article 8. Violations payment mode expenses budget 1. The sanctions violations of the payment mode expenses the State budget are made according to the provisions of article 49 of Decree 192/2013/ND-CP. Some of the content is specified as follows: 2. set behavioral profile, certificate from the proposed payment of State budget expenditure not in accordance with the payment terms specified in the contract or Appendix adjust the contract between the unit of estimation or investor with suppliers of goods and services (contract, contract adjustment Appendix to ensure not contrary to current regulations regarding the payment of State budget expenditure) specified in clause 2 Article 49 of Decree 192/2013/ND-CP , including one of the following behaviors:

a) wrong about the value of the contract;
b) False billing period;
c) Wrong payment method;
d) Wrong payout ratio (including the advance payment);
e) Wrong with the terms of payment specified in the contract and the contract adjustment Appendix.
Article 9. Violations of the expenditure commitment control procedures 1. Behavior control procedures committed by the provisions of article 50 of Decree 192/2013/ND-CP of behavior is not sent or submitted the proposal pledged to slow State Treasury spending too the time limit as specified in circular No. 113/2008/TT-BTC dated 27/11/2008 of the Ministry of Finance shall guide the management and control of the State budget expenditure commitments through the Treasury Home water and the additional amendments text, replace if available.
2. remedial measures when estimating unit or owner does not do the procedure of State budget expenditure commitments for expenditures in the range to make the prescribed expenditure commitment, the competent sanctions apply remedial measures forced the unit to do before spending commitment procedure suggested the State Treasury payment , pay the State budget.
Article 10. Violations of time limits for payment of the advance State budget sanction violations of time limits for payment of the advance State budget are made according to the provisions of article 51 of Decree 192/2013/ND-CP. Some of the content is specified as follows: 1. Violations of the advance payment period often genera , including: a) violations dealt with according to the provisions of art. Article 51 of Decree 192/2013/ND-CP: advance payment of expenses often genera no contract for the sale of goods and services after the final deadline to make advance payments under the mode specified in circular No. 161/2012/TT-BTC on 02/10/2012 of the Ministry of finance regulation control modes, payment of State budget expenditures through the State Treasury and the additional amendments text, replace if (hereinafter referred to as the circular No. 161/2012/TT-BTC);
b) violations dealt with according to the provisions of art. 2 Article 51 of Decree 192/2013/ND-CP: Don't pay off in advance of final payment contract for regular expenditures, contracts for the sale of goods or services as specified in circular No. 161/2012/TT-BTC.
2. Violations of time limits for payment of the advance of the basic construction investment spending, the career investment properties include: a) violations dealt with according to the provisions of Article 51 paragraph 1 point b of Decree 192/2013/ND-CP: advance payment Not spent on basic construction investment or investment properties career in early payment proposal According to the prescribed regimes in circular 86/2011/TT-BTC on 17/6/2011 the Finance Ministry's regulation on management, payment of capital and capital investment nature career source in the State budget and the additional amendments text, replace if (hereinafter referred to as the circular No. 86/2011/TT-BTC);
b) violations dealt with according to the provisions of point b item 2 Article 51 of Decree 192/2013/ND-CP: Don't pay off the advance payment upon completion of volume reaching 80% of the value of the contract as specified in circular No. 86/2011/TT-BTC;
c) violations dealt with according to the provisions in point c of Paragraph 2 Article 51 of Decree 192/2013/ND-CP: advance payment genus clearance compensation, resettlement assistance after 30 days from the date of payment to the beneficiary in accordance with circular No. 86/2011/TT-BTC.
3. the remedial measures: a) the remedial measures required to make the advance payment procedures are applied in the following cases:-the violations specified in art. 10 and expenses that have completed, have enough records, payment vouchers, also within the State budget according to the provisions in circular No. 108/2008/TT-BTC on August 18 11/2008 of the Ministry of Finance shall guide the handling of last year's budget and set, report of the annual State budget and the additional amendments text, replace if (hereinafter referred to as the circular No. 108/2008/TT-BTC);
-Violations of the provisions in points a, b and c of Paragraph 2 article 10.
b) remedial measures forced recovery of the advance State budget are applied in the following cases:-the violations specified in art. 10 and expenses that have expiry of the State budget in accordance with circular No. 108/2008/TT-BTC;
-Violations of the provisions of point b of paragraph 1 Điều10.
Article 11. Reporting authority decision to sanction the cases of administrative violations are not under the jurisdiction of the sanctions, thereon up to the superior authorities report the decision to sanction, in particular: 1. The case of the establishment of the minutes are public servants assigned to control the State budget through the State Treasury is to task execution time unit leaders report to establish a sanctioning administrative violations. The case of the unit leaders do not have the authority to sanction, then at the latest 2 working days from the date of establishment of the minutes, the unit shall report to the Director the State Treasury Department, central cities (for the units of the State Treasury in the State Treasury Department, central cities) or report the Director General of State Treasury (for transaction Repository Silver State) attached to the minutes and the entire records, related documents (a photo).
2. where the person who set up the minutes of the inspection, the Inspector Corps, then depending on the level of violations and sanctions authorities to proceed with a decision or sanction according to the time limit prescribed in the law on handling administrative violations. Cases of violations of sanctions not under the control of public inspection, then at the latest 2 working days from the date of establishment of the minutes sent the minutes and the entire records, related documents (a photo) competent person to report the decision to sanction: a) The professional Inspection Department of the State Treasury reported the Director General of the State Treasury;
b) specialized inspection officer in the State Treasury the directly governed city, reported the Treasury Director, central cities.
Article 12. Rules of establishment and reporting 1. The sanctioning administrative violations must be established as the record sanctioning administrative violations, including: administrative infringement thereon; the decision to sanction; the documents, relevant papers, pens and stored according to the regulations.
2. The report on the situation of administrative violation of sanctions be made six months and annually; specifically: a) the content of the report: – reviews, General evaluation of the situation of administrative violations and sanctioning administrative violations in the field of the State Treasury;
-Number of violations were discovered, processed; the object violation; the application of sanctions and remedial measures; the types of common infringements;
-The results of the implementation of the decision sanctioning administrative violations: total fines collected; the number of decisions to sanction has not yet been executed; number decided to postpone, reduce, exempt from enforcement of fines; number of service being coercive enforcement; number of service complained, Sue;
-Profile signs of crime are transferred to prejudice criminal liability;
-Difficulties and obstacles in the implementation of the law sanctioning administrative violations; recommendations, suggestions.
In addition to the written report, the data situation sanctioning administrative violations report form instructions in the appendix attached to this circular.
b) report period: for the six months report reporting metrics calculated from October 1 of the previous year to 31 March the following year; with regard to the annual report, the report data from October 1 of the previous year to 30 September of the following year.
c) Unit reports:-the Treasury, the central cities of synthesis reports sanctioning administrative violations in the field of State Treasury on the geographical jurisdiction of the professional Inspection Department of the provincial Treasury, central cities; Director of the State Treasury of the central cities, reported the State Treasury.
-The State Treasury summing sanctioning administrative violations in the field of State Treasury on the national Finance Ministry report.
d) deadline reports: report of 6 October, the Treasury, the central cities of sending the State Treasury before 5 April, reports; The State Treasury reported the Finance Ministry before April 10 in the report. In the report, the Treasury, the central cities of sending the State Treasury before 5 October report, the State Treasury Ministry of finance report on October 10, before the report.
Chapter III the TERMS of the IMPLEMENTATION of article 13. Effective enforcement of this circular are effective since July 1, 2014.
Article 14. Responsibility 1. The units of the State Treasury is responsible for the full implementation of the rights and obligations of the detection and handling of violations in the field of the State Treasury the provisions in Decree No. 192/2013/ND-CP and the guidance in this circular.
2. The competent authorities of the State, organizations, individuals when detecting violations in the field of the State Treasury is responsible for turning the record or notification to the competent State Agency sanctions stipulated in Decree No. 192/2013/ND-CP for review, processing according to the regulations.
3. In the process of implementation, if any obstacles, suggest the Agency, organization, unit reflects on the Finance Ministry to consider coordinating resolution./.