Circular 174/2012/tt-Btc: Financial Management Guide For The Legal Assistance Foundation Vietnam

Original Language Title: Thông tư 174/2012/TT-BTC: Hướng dẫn quản lý tài chính đối với Quỹ Trợ giúp pháp lý Việt Nam

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Number: 174 /2012/TT-BTC
Hanoi, October 22, 2012


Financial management guidelines for the Vietnam Legal Aid Fund.


Base of Protocol 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Base Decision Base 84 /2008/QĐ-TTg June 30, 2008 by the Prime Minister on the establishment of the Vietnam Legal Aid Foundation;

Base Decision Base 52 /2010/QĐ-TTg 18 August 2010 by the Prime Minister of the Prime Minister on the policy of legal assistance in order to raise awareness, understanding law for the poor, minority ethnic minority in the poverty districts of 2011-2020.

The Government's Resolution 30a/2008/NQ-CP on 27 December 2008, the Government of the Government on the program supports rapid and sustainable reduction in the 61 poor districts.

On the recommendation of the Chief Financial Officer-Career Administrative;

The Minister of Finance issued the Financial Management Guide to the Vietnam Legal Aid Fund as follows:

What? 1. Range applicable

This information regulates the financial management of the Vietnam Legal Aid Fund (later known as the Fund) established and operates under the Digital Assistance Fund (SIT). 84 /2008/QĐ-TTg June 30, 2008, Prime Minister of the Government on the establishment of the Vietnam Legal Aid Fund.

For legal assistance from poverty reduction programs, the State Project for Legal Aid is granted through the Vietnam Legal Aid Fund, which performs under the program ' s financial mechanism, that project (if any); in the case if it is not the case. There is no financial mechanism, and it ' s done by this Privacy Policy.

What? 2. The Fund ' s Financial Activity Principles

1. The fund is the state financial institution, which has a legal status, which is open to account at the State Treasury to reflect the collection operation, which is spent on funding due to the state budget or resources derived from the state budget; which is open accounts at the Bank. trade goods to reflect activity on capital raising from organizations, individuals in and out of the country.

2. The Fund operates not for profit purposes, which is tax-exempt under the provisions of the existing law. The Foundation ' s activities must comply with the regulation of the State Budget Act, the relevant financial policies and regulations at this Smart; the Fund is not used for funding to operate business, not to lend or other activities contrary to the regulation at the expense. This is private.

3. The Republic of Vietnam Fund, which is funded by foreign money, the Fund must sell the same number of foreign currency to the bank for the money.

4. The Fund must publicly state the mobiles, manage and use of capital by regulation at Decision No. 192 /2004/QĐ-TTg November 16, 2004, of the Prime Minister's November 16, 2004, the Government of the Government, on the issue of the Financial Financing Statute on state budget levels, budget bills, organizations funded by state budgets, the basic building investment projects using budgetary capital. state, state enterprises, funds derived from the state budget and funds derived from the donations of the people and the U.S. Census, which are in the United States. 21 /2005/TT-BTC On 22 March 2005, the Ministry of Finance directed the implementation of the financial public to the budget-funded units, the institutions supported by the state budget.

5. All proceeds, the fund's finances must be implemented in accordance with the provisions of the financial, accounting, and organizational Regulation of the Vietnam Legal Aid Foundation.

What? 3. The Fund has the following sources:

1. The annual state budget is based on the need for legal assistance and the possibility of a state budget.

2. The funding from the poverty alleviation program, the State project by Resolution 30a/2008/NQ-CP on 27 December 2008 of the Government and from poverty reduction programs, the State's other project for legal assistance is granted through the Fund.

3. Money (or property) due to organizations, individuals in and out of the country contributing voluntarily and funding the Fund in accordance with the provisions of the law.

4. The proceeds from the interest deposit the bank and from other legal accounts (if any).

What? 4. Fund support activities

1. Fund support activities for the legal aid work under the regulation at the No. 1 Decision. 84 /2008/QĐ-TTg June 30, 2008, Prime Minister.

2. Operation implementation of the Program, the project of the State Trust through the Fund.

a) The operation of legal assistance aims to raise awareness, understanding the law for the poor to implement the regulation at the Digital Decision. 52 /2010/QĐ-TTg of the Prime Minister of the Government on policy of legal assistance to raise awareness, understanding law for the poor, the minority ethnic minority in the poorer districts of 2011-2020.

b) For legal support activity from poverty reduction programs, the State Project for Legal Aid is granted through the Vietnam Legal Aid Fund that follows the texts of the competent authorities that regulates the legal support for legal assistance to the United States. program, that project.

c) The support content from the Foundation does not overlap with the internal content from the annual NSNN source, from national target programs, project funding sources, and other sources for legal assistance.

What? 5. Content, level

1. Content, expense level for Fund management activity:

1.1. Contents:

a) The salaries of salaries and allowable allowable allowable allowable allowable allowable allowable grants for cadres, civil officials, fund managers, overtime salaries, and/or duties (if any); the Foundation's associate is regulated.

b) The procurement, repair of the property that serves the Foundation.

c) Make sure to operate regularly for Fund management work such as office supplies, public services, information, communications, renkloss, and a number of other frequent expenses.

d) The division came into service for the construction, management, and development of the Fund.

The media has built and developed the Foundation.

e) A reward for organizations, individuals whose achievements are involved in the construction and development of the Fund by Regulation.

g) Training, fostering public officials, officials of the foundation.

h) The expenses for performing management, guidance, testing, monitoring of the collection, limb, use of the financial resources of programs, projects (in domestic capital) on legal assistance granted through the Legal Aid Fund: The organization of the organizational direction. the management, the use of the funding; the monitoring of the situation monitoring the implementation of the funding is supported; the organization of conferences, seminars, preliminary, summup.

i) Other expenditures are related to the operation of the Fund.

1.2. Chi: The following expenses must follow the standard of the current state spending.

2. Content content, the level of implementation of the Fund ' s support activity under Decision No. 84 /2008/QĐ-TTg June 30, 2008, Prime Minister:

2.1. Contents:

a) Chi supports the increased quality of occupational activity help:

-Training support, fostering, training training capacity, professional qualifications, career, and career ethics for legal assistance to help the legal assistant and the faciliter of legal assistance.

-Support for research activities, surveys, seminars, professional exchanges, professional services, and legal services.

-Supporting media work; publishing documents, books, legal sheets, and other publications for legal assistance.

-Chi supports the case for legal aid organization, which includes complex, typical or influential cases in social public opinion or for reasons of protection of justice.

-Support for verification, inspection, quality evaluation of legal assistance.

-In support of the legal aid operation, the student club is a legal aid club.

-Other expenses serve to raise the quality of legal aid in accordance with the rule of law.

b) Support for procurement of equipment, the means of serving the work needs of the State Legal Aid Centre, the branch of the Centre and the organization for legal assistance in the central budget provinces of the central budget must be supported, localities with difficulty. A rave.

c) The support of legal assistance activities at the request of the sponsor or the Project has its own commitments in accordance with the provisions of the Legal Aid Law.

d) Support for legal aid compensation and other special cases by the provisions of the Minister of Justice.

2.2. Level: Done by regulations at the Finance of the Ministry of Finance and the Ministry of Justice guidelines for the establishment, management, use, and decision-making of the activities of the state legal assistance agency.

3. Contacts, the extent of the exercise of legal support to raise awareness, understanding the law for the poor by Decision No. 1. 52 /2010/QĐ-TTg of the Prime Minister: Done by regulation at Article 5 Decision No. 5 52 /2010/QĐ-TTg.

What? 6. Set up the bill, allocate the fund ' s annual budget bill.

The planning of accounting, acceptance, and funding assurance of the activities of the Fund implemented under the provisions of the State Budget Law and the implementation manual text. This information instructs some of the specific points that are in accordance with the Foundation ' s operation, namely:

1. Accounting: Every year, the base on the mission and the objective of legal assistance, the base in the direction of the finance ministry ' s annual budget forecast; the Fund for Procurement Funds to the Legal Aid to General General on the annual budget bill. of the Ministry of Justice sent the Ministry of Finance to sum up the Prime Minister ' s program, the Congress approved the implementation of the current regulation, which details the funding to carry out the activities as follows:

a) The funding of the funding implementation of the Fund ' s support operation for legal assistance work by regulation at Decision No. 1. 84 /2008/QĐ-TTg June 30, 2008, Prime Minister.

b) The cost of implementation of the operation implementation of the program, the project of the State Trust through the Fund, includes:

-Legal support activities aimed at raising awareness, understanding law for the poor by regulation at the No. 1 Decision. 52 /2010/QĐ-TTg August 18, 2010 by the Prime Minister.

-Operations, other programs, projects.

c) The funding cost implementation of the Fund management operation.

2. Distribution of the bill:

a) On the basis of the expected delivery, the Ministry of Justice expects the allocation of funds to guarantee the operation of the Fund to send the Ministry of Finance for a prescribed appraisal. Allocate detailed accounting in the following contents:

-The cost of implementing the support operation by regulation at Decision No. 84 /2008/QĐ-TTg June 30, 2008, Prime Minister.

-The cost of implementation of the program implementation of the program, the State of the State Trust project through the Fund.

-Fund management.

b) Following the opinion of the Secretary of the Treasury, the Department of Justice delivered the collection, spending the Fund as a base. On the basis of a given jurisdiction, the Funds Allocation Fund performs activities under the support of each operation, which receives support (details according to each unit of support).

For the cost of performing the duties of the units of the Ministry of Justice (not the expected unit): The cost of carrying out the task of deployment in the Fund's project, the Fund informs the funds for the units known to coordinate the task.

3. Cost of charge:

a) The unit case receives the funding as independent reserve units: The contract base between the Fund and the unit receives funding, the Fund for Business Contracting under the Contracting Contract (by the form of transfer) to the unit. Upon the implementation of the contract, the unit receives the funding of the workload of the work volume which has the confirmation of the post-Fund's employer prior to the date of 15/12 annually to obtain and liquorate the contract. The record receipt, the Contract liquation is the basis for the execution of the bar, the amount of money that has already been paid and the Remaining Payment Fund to the receiving units.

In the event that the unit receives an uncompleted funding volume in the contract must have a written explanation of the reason, so that the General Fund for the General Report has the authority to decide whether to recall or transfer the funding to the next year.

b) For support activities for units that are not the expected unit (the Ministry of Justice) performed: on the basis of the operational deployment of units, the Foundation for the units of the content is spent in cash, when completed. work, the units to complete the certificate from the deposit to the Fund for the payment of the advance. For the contents of the transfer payment for the service provider (such as the cost of printing documents, audits, the training costs ...) The Fund will directly pay on the contract basis, signed between the Foundation and the service provider.

4. Use and resolve the funding:

a) The use and determination of the funding of support from the source of the Fund must be full of legal evidence, valid in accordance with the provisions of the law. The certificate from the Foundation to the Fund as a budget decision base with the state budget is: contract, contract liquation, the Fund's confirmation of the completion of tasks; the certificates from the specific genus will hold at the expense directly accounting unit (the units receiving). It's funding for backup. The units granted funding are responsible for the accuracy, legalization, validity of the factoring, the decision with the Fund.

For the activities conducted by the Foundation and the Units in the Ministry of Justice: The Fund is responsible for keeping all of the records, the evidence from the cost of the state budget.

b) The annual Accounting Base is approved, the Director of the Fund has the responsibility to guide the support units to carry out the management and use of the funding in accordance with the regulation of the state budget legislation; comply with existing financial management regulations. administrative; regulation of fund finance management as well as the Regulation of the Organization and Operations of the Foundation;

c) The case of grants is that assets are not in accordance with the terms of the Fund ' s use, the Authorised Grant Fund allows for the sale in the form of auction and execution in accordance with the state-specified auction; the amount proceeds to the auction after subtracted. the reasonable cost must use the right purpose, the Fund ' s activities.

d) Accounting, decision-making:

The foundation must organize the accounting apparatus, the placement of the accountant, the chief accountant (in charge of accounting) under the current regulation.

The fund must organize accounting-statistics, open book tracking books, the Fund ' s spending and have a full assurance of evidence from the invoice; every year must report the collection decision, the Fund by Regulation at Decision No. 19 /2006/QĐ-BTC March 30, 2006 by the Minister of Finance for the promulgation of a career administrative accounting regime.

The fund must report financial statements to foreign grants under the sponsor's regulation (if any).

The fund must build an internal Expenditure Statute under the current regulation.

The funding of the year-end fund does not use the next year's transfer to use in accordance with the correct purpose, the content that uses the Fund specified. As a result of the balance of balances, the State Treasury where the transaction is responsible for carrying out the balance of the budget year by year after the current regulation.

The Bureau of Legal Aid is responsible for approving the Fund's decision to send the Department of Justice aggregate to the Department of Justice ' s decision to send the Ministry of Finance to be determined by the current regulation.

The Foundation is subject to examination of the fund's financial activities by the Department of Legal Aid; the inspection, examination of the Ministry of Justice, the financial authority and the functional body according to the law.

5. For financial support from the agreed funding source, the Fund is responsible for implementing the right mandate or objectives, content, funding addresses that have been agreed upon between the Fund with the agencies, businesses, organizations, individuals who funded in the country and in the United States. The foreign language is aligned with the purpose of the Vietnam Fund and the Vietnam law. For funding funding there is no agreement, implementation of the Plan approved by the Director of the Fund.

What? 7. The organization performs

This message comes into effect from December 10, 2012 and replaces Digital News. 41/2009/TT-BTC March 9, 2009, of the Ministry of Finance.

In the course of execution if there is a difficulty in question the unit reflects on the Ministry of Finance to review the ./.



Nguyen Thu Minh