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Circular 42/2009/tt-Btc: Regulations Of Financial Management The Fund Supports The Activities Of Economic Diplomacy

Original Language Title: Thông tư 42/2011/TT-BTC: Quy định chế độ quản lý tài chính Quỹ hỗ trợ các hoạt động ngoại giao phục vụ kinh tế

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The CIRCULAR stipulates the mode of financial management the Fund supports the activities of economic diplomacy _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 195/2003/QD-TTg dated 18/9/2003 by the Prime Minister on the establishment of the Fund to support the activities of economic diplomacy;
The Ministry of finance regulations of financial management the Fund supports the activities of economic diplomacy as follows: article 1: scope of application this circular stipulates the financial management of the Fund to support the activities of foreign economic service (hereinafter referred to as the Fund) was established by decision 194/2003/QD-TTg dated 18 September 2003 from the Prime Minister's.
Article 2: principle of the Foundation's financial activities 1. Active funds not for the purpose of profit. The Foundation has legal personality, have accounts and private seals. Vietnam Dong accounts funds and foreign currency at the State Treasury or at the commercial bank in the country to receive and use for glass source charge due to the State budget, the revenues due to the individuals, organizations and foreign donations.
2. Support Fund for the activities of economic diplomacy by the Vietnam representative offices abroad implement, or by the agencies, the domestic unit of the Ministry of Foreign Affairs to support the Vietnam representative offices abroad implement foreign economic activity (hereinafter referred to as the agencies using the Fund).
3. The Fund is used only to service activities required to expand and promote foreign economic relations, protect the interests of the State, protection of the rights and the legitimate economic interests of organizations and individuals, Vietnam according to the tasks and the project of economic diplomacy was authorized to approve the funding arrangement; do not use the Fund to spend on regular business activities according to the functions and tasks of Vietnam representative offices abroad and the agencies, the domestic unit of the Ministry of Foreign Affairs.
Article 3: the Financial Resources of the Fund, including: 1. Funding due to State budget State budget levels: the level of funding originally sixteen billion (16 billion) and Vietnam; State funding granted annually according to be approved by the authority.
2. Revenues from the operation of the Fund: a) the money and property by individuals, organizations and foreign voluntary contributions, funding for the Fund match required by the law. With respect to the donations of organizations and individuals to fund through Vietnam representative offices abroad are allowed to hold Funds collected in Vietnam representative offices abroad or at the Foundation Office.
b) contribution of the domestic and foreign enterprises with respect to the services that the agencies using the Fund provided such as: verification, partner evaluation, Contracting support, provide information, consulting and other services.
c) Currency interest from deposit accounts, other legal revenues (if any).
Article 4: use of the content of the Fund 1. Promotional activities about the country, in order to enhance the image and status of Vietnam, creating opportunities for investment promotion, trade, tourism, labor exports and aid.
2. establish, expand relations with politics, sex, enlist the foreign partners in order to promote foreign economic relations.
3. Activities in support of the agency business, we learn, search marketing and business opportunities; event support external economic promotion; Verify, assess foreign cooperation, providing information, solving the disputes in economic relations.
4. collect activity information on economy, science, technology, education, training, research, staff support to build economic development policy.
5. Support activities invited experts, domestic and overseas scholars participated in the training, fostering capacity building for staff working on economic diplomacy.
6. Publication and provide publications serving the information for propaganda.     
7. Reward the individual and collective excellence in diplomacy serves economy.
8. Other activities under the direction of the Prime Minister.
9. other support activities consistent with the goals and purposes of the Fund.
10. For the management of the Fund.
The use of content from the Funds referred to in paragraphs 1, 2, 3, 4, 5, 6, 7, 8, 9 this is done under the regime, the financial costs of the State; the Agency, the unit performs the tasks, project economic diplomacy must establish cost the authority for approval before implementation. The content using Funds prescribed in clause 10 the following provisions in article 6 of this circular.
Article 5: jurisdiction rules browse spent 1. The Minister of Foreign Affairs decided to plan to use the funding in annual Funds on the basis of the budget plan was the Ministry of finance appraisal.
2. On the basis of plans to use the funding was approved by the Fund, the Fund Manager has the responsibility to deploy and guide the agencies using the Fund performed in the spirit of saving and effective.
The heads of the agencies using the Fund funding is responsible for the management and use of funds are granted Funds to implement the planned activities have been approved by the Ministry of Foreign Affairs leadership, adhere to the Fund's financial management regulations and the regulations of the State.
3. where unscheduled duties arising out of the plan or the registered task but funding needs to use excess Funds were granted, heads to use the Funds responsibly report Foundation directors review. Each jurisdiction to decide the case as follows: a) With estimates from $ 10,000 or less, the Director of the Foundation.
b) With estimates on the 10,000 USD, Fund Manager reported the Foreign Minister decided.
4. The case of the Fund have yet to catch up with the level of funding for the foreign economic activity has been approved by the authority, then the heads using the Fund decided to advance funds from the existing financial resources of the unit to perform and are responsible for the timely repayment of the advance amount spent after receiving funding from the Fund.
Article 6: the genus fund management activities, including: funds are used up to 8% of the total expense of the State budget funds are granted every year to spend on fund management activities. The rate quoted to fund management activities will be adjusted to suit the actual situation according to the recommendation of the Minister of Foreign Affairs and the approval of the Minister of finance.
Genus content management activities, including: 1. The genus for Director Funds under concurrent mode specified in circular No. 78/2004/TT-BNV on 10/8/2005 of the Ministry of Interior Guideline regime for Chief officers, public servants, Chief Officer leadership position head other units.       
2. The genus wages, insurance and allowances prescribed by law for staff, contract employees (if any) of the Fund.
3. Pay overtime (if available) according to the current regulation mode.
4. Spend on propaganda activities to mobilize funds.
5. Spend on the activities, delegation to serve mobility funds; the management of the Fund (regular, periodic inspections every year) the use of the Fund in Vietnam representative agencies abroad.
6. Spend shopping, repairs, maintenance of fixed assets in service activities of the Fund.
7. For front desk operations, purchase of Office products, payment of public services serve the activities of the Fund.
8. The genus rewarded periodically, irregularly for organizations, individuals with mobility or directly contribute to the Fund or achievment in the operation of the Fund. The excerpt creation, management and use of Funds, awards made under the circular of Ministry of finance Decree instructions 42/2010/ND-CP on 15/4/2010 of the Government detailing the implementation of a number of articles of the law on competition, reward. The source quoted Fund, emulation, rewarded from funding and Fund management activities by the Ministry of Foreign Affairs in the annual budget estimates of the Fund.
9. other legal expenses in service for the management of the Fund.
The content of the aforesaid expenditure made under the regime, the financial costs of the State; Fund Manager chi standard decision and be responsible before the law about his decision.
Article 7: estimating, estimation distribution, settlement and the mechanism used to fund 1. Estimating and allocating financing fund: a Fund) annually based on the goals and tasks of economic diplomacy and the specific requirements of the agencies using the Fund in fulfilling the task of economic diplomacy, General, estimating the expense of sending the Foreign Ministry to the General synthesis on the estimation of the Foreign Ministry to send the competent authority as required by the The State budget law and the law on the Guide text.      
b) based on the estimation that are competent, the Foreign Minister expected allocation scheme estimates the funding for the Fund (accompanied by captions to content using Funds according to each project, according to the specific mission of economic diplomacy), according to the unit using the budget sent the Ministry of finance the prescribed assessment.                    
The base estimation by the Ministry of Foreign Affairs to allocate (according to each unit using the budget), the Fund made to withdraw financing in the State Treasury to spend on Fund management and conduct of the level of funding for the agencies using the Fund according to the plans of the project, specific tasks have been approved by the authority.
The operating budget for the year if there arises the adjusted increase, decrease the estimation between the units use the budget, funds are responsible for general funding adjustment needs, reports the Foreign Ministry, the Finance Ministry to send verified according to the regulations.
2. Settlement Fund:

a) Annual Fund is responsible for settlement of funds used according to provisions of the law on the State budget and the other provisions of the State over funding settlement related to the operation of the Fund. The agencies using the Fund have a responsibility to report the funds used, and send the voucher to spend (the original) of the Fund Office to check, and review General report sent the Foreign Ministry.
b) Ministry of Foreign Affairs has the responsibility to approve settlement currency, the genus of the Fund and the general public in the annual report of the Ministry of Foreign Affairs Ministry of finance evaluation under the provisions of the law on the State budget and the writing guide.
The funding of the Fund last year has not yet used up, be allowed to move on to the next year to use for your purposes, use of content did Fund regulations. Collated results of base excess, the State Treasury where the transaction is responsible for implementation of the budget the previous year balance transfer to next year under current rules.
3. The mechanism used to fund: a) on the basis of annual spending plan has been allocated, the Fund Manager has the responsibility and guide the agencies using the Fund made the management and use of funds for your purposes, in accordance with the task of economic diplomacy has been the Minister of Foreign Affairs for approval; accordance with the law of Vietnam, in compliance with the rules on financial management, the regulations on financial management of the Fund and the regulation on the Organization, the activities of the Fund.
b) heads use the Fund is responsible before the law on the management of the use of funds and the legality of the spending vouchers. Due to the particular nature of the expenses for the work of economic diplomacy as the active mobilization of partners, purchase of valuable information, or other special expenses in the case could not be proven from the genus (receipt, invoice) then created the genus votes from the Fund must have enough signatures of the heads or the person heads use the credential Funds receive money and accounting. Person authorized to perform the aforementioned activities must bear personal responsibility before the law.
The agencies use the Funds not spent funds funds for the proper operation of the provisions of this circular.
Article 8: the work of accounting and management of Funds 1. The Foundation is organizing the work of accounting, accounting according to decision No. 19/2006/QD-BTC dated 30/3/2006 of the Minister of Finance issued on "administrative accounting mode".
2. The Fund made partial accounting professional activities for active management of the Fund.
3. The Fund held a private accounting to track the contributions of individuals, organizations and foreign funds through Vietnam representative offices abroad or at the Foundation Office.
4. The currency Fund Accounting: accounting, Vietnam Dong.
5. in case of use by Exchange: the Ministry of finance directly shall apply rates of accounting-accounting of the Ministry of finance published monthly; where to buy foreign currency in banks, the implementation rate of outbound Exchange according to the evidence from the Bank at the time of the purchase of foreign currencies.               
6. The Director of the Fund and the heads of the agencies using the Fund is responsible before the law about the spending policy, and the mode of this circular.
The Fund is responsible for checking the certificate from the genus of the agencies using the Fund, to ensure that the spending must match the objectives, work content, economic diplomacy has been approved by the authority.
7. Executive Funds the State's current rules on inspection, inspection of the financial activities of the Fund. The vouchers, accounting books are stored according to the current rules and regulations according to secret documents.
Article 9: implementation of this circular is effective from 01/05/2011, replacing decision No 1044/QD-BTC dated 30/3/2004 of the Minister of finance regarding the issuance of Fund financial management regulation supports the activities of economic diplomacy. The Foreign Ministry is responsible for guiding the Agency using Funds made provisions of this circular.
In the implementation process and obstacles arise, if the State has the responsibility to reflect promptly with the Finance Ministry to guide the resolution./.