Phụ lục: Thông tư 109/2016/TT-BTC

CIRCULAR

PRESCRIBING ESTIMATION, MANAGEMENT, USE AND STATEMENT OF FUNDING FOR STATISTICAL SURVEYS AND NATIONAL STATISTICAL CENSUSES

Pursuant to the Law on Statistics dated November 23, 2015;

Pursuant to the Law on state budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates a Circular prescribing estimation, management, use and statement of funding for statistical surveys and national statistical censuses.

Article 1. Scope and regulated entities

1. Scope:

a) This Circular introduces regulations on estimation, management, use and statement of funding derived from state budget for covering costs of national statistical censuses and statistical surveys (including statistical surveys included and those that are not included in the National statistical survey program) in accordance with the Law on statistics dated November  23, 2015;

b) This Circular does not apply to statistical surveys that are funded by state budgets for development investment, economic activities or environmental protection and are being carried out according to specific guiding documents, and those funded by grant aid (unless sponsors or their authorized representatives and the Ministry of Finance do not reach any agreements on spending levels. In such cases, this Circular shall apply).

2. Regulated entities:  Individuals, regulatory authorities and units involving in statistical surveys and national statistical censuses.

Article 2. Funding sources

1. Funding shall be ensured and allocated by the state budget in budget expenditure estimates of ministries and provincial governments according to regulations on budget management decentralization in the Law on state budget and legislative documents providing guidelines thereon. To be specific: 

a) The central-government budget shall provide funding for national statistical censuses and statistical surveys taken charge by central-government authorities;

b) Each provincial-government budget shall provide funding for statistical surveys that are carried out according to decision of Chairperson of the People’s Committee of that province.

2. Funding shall be also derived from other lawful sources as regulated by law.

Article 3. Expenditures and levels of expenditures on statistical surveys funded by central-government budget

1. Fixed expenditure on formulation of the statistical survey plan, preparation of survey questionnaires and consolidation, analysis and assessment of survey results provided for the authority in charge of the statistical survey (hereinafter referred to as “presiding authority”). Such fixed expenditure (including expenditures on organization of conferences, meetings of appraisal council, result acceptance, hiring experts to select survey questionnaire form and other expenditures directly associated with the statistical survey plan, preparation of survey questionnaires and consolidation, analysis and assessment of survey results) is provided for as follows:

a) Expenditure on formulation of the statistical survey plan and preparation of the survey questionnaire shall not exceed VND 30 million;

b) Expenditure on consolidation, analysis and assessment of survey results:

- The statistical survey taken charge by a central-government authority: the expenditure shall not exceed VND 30 million.

- The statistical survey taken charge by a provincial-government authority (if any): the expenditure shall not exceed VND 10 million.

Depending on the scale and nature of each statistical survey, head of the in-charge authority shall decide fixed expenditure for each of the above-mentioned activities in appropriate manner. The head of the authority provided with a fixed expenditure shall take the autonomy in using such fixed expenditure for performing assigned tasks.

2. Expenditure on compilation of handbook for statistical investigators as regulated by a competent authority: Expenditures and levels thereof shall be governed by provisions on expenditures for compilation of training syllabuses for secondary training majors in the Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance.

3. Expenditure on printing of written guidelines on statistical surveys, handbooks for statistical investigators, survey questionnaires and statistical survey publications (if any) shall conform to applicable law regulations on bidding for purchases to maintain regular operations of state agencies and units.

4. Expenditure on provision of training for statistical investigators at all levels: spending contents and levels shall conform to regulations on expenditures on conferences in the Circular No. 97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance.

5. Expenditure on wages:

a) Wages paid to outsourced employees:

- Tasks performed by outsourced employees: Review and prepare the list of survey respondents (in case of an initially conducted statistical survey or change of survey respondent of a statistical survey as mentioned in the statistical survey plan), collect statistical data, verify survey questionnaires, perform interpretation of ethnic minority languages and guiding task, and perform guiding task.

- Expenditures: The average wage paid to outsourced employees to perform the above-mentioned tasks shall be calculated on a daily basis according to the highest region-based minimum wage announced by the State at the time of the relevant statistical survey.  Depending on each specific region, head of the in-charge authority shall, within the scope of provided funding, decide specific wages paid to outsourced employees.

 (E.g.: The highest region-based minimum wage announced by the State is VND 3,500,000/month. The daily wage as the basis for estimation of wages paid to outsourced employees: VND 3,500,000 : 22 days = VND 159,000).

Particularly, the wage paid to the guide who is not the interpreter shall be equal to 70% of the wage paid to a person performing interpretation and guiding tasks concurrently.

b) In case officials of a commune-level statistics office engage in the review and making of the list of survey respondents, collection of statistical data and verification of survey questionnaires, the wage paid to an official shall be equal to 50% of the wage paid to an outsourced statistical investigator as prescribed in Point a Clause 5 Article 3 hereof;

c) In case of a specialized or complex statistical survey that must be carried out by public employees and officials of the in-charge authority, the wage paid to a public employee or official shall not exceed 50% of the wage paid to an outsourced statistical investigator as prescribed in Point a Clause 5 Article 3 hereof.

If a public employee or official performs statistical survey tasks after the office hours, he/she will earn a wage not exceeding the wage paid to an outsourced statistical investigator as prescribed in Point a Clause 5 Article 3 hereof and will not get overtime pay and per diem allowance.

The head of the in-charge authority shall decide the appointment of its officials specialized in statistics and/or experienced in information collection to collect statistical data and verify survey questionnaires (in addition to their recurrent tasks) according to the statistical survey plan.

d) Based on the approved statistical survey plan, the head of the in-charge authority shall determine the fixed wage for performing the statistical survey tasks as prescribed in Points a, b and c of this Clause for each survey questionnaire in each survey region.  Payments shall be made to statistical investigators on the basis of the quantity and quality of provided survey questionnaires and questionnaire-based wage.

6. Expenditure on inspection of performance of statistical survey tasks and verification of survey questionnaires: spending contents and levels shall conform to regulations on per diem allowances in the Circular No. 97/2010/TT-BTC.

7. Payments made to information providers. To be specific:

a) For individuals: 

- 30 statistical indicators or fewer: maximum VND 40,000/survey questionnaire.

- From more than 30 to 40 statistical indicators: maximum VND 50,000/survey questionnaire.

- More than 40 statistical indicators: maximum VND 60,000/survey questionnaire.

b) For organizations (other than regulatory authorities that provide information as regulated):

- 30 statistical indicators or fewer: maximum VND 85,000/survey questionnaire.

- From more than 30 to 40 statistical indicators: maximum VND 100,000/survey questionnaire.

- More than 40 statistical indicators: maximum VND 115,000/survey questionnaire.

Based on the form of information provision, the in-charge authority shall decide specific payments made to information providers in appropriate manner.  Payment made to the information provider that is a state agency shall be equal to 50% of the payment level specified in Point b of this Clause.

8. Expenditure on transport of statistical survey documents or hiring of vehicles for site surveys:  Expenditure shall be calculated according to the price specified on tickets, ticket purchase invoice, invoices and transport service contracts.  In case of hiring vehicles, the head of the in-charge authority shall consider making decision on payment of vehicle rent on the basis of vehicle lease contract or receipt made with the vehicle owner according to the local average vehicle rent and within the scope of allocated funding, or make payment as 0.2 liter of petrol/km according to distance between administrative divisions and petrol price at the time of using vehicle.

9. Expenditure on processing of statistical survey results:

a) Checking, acceptance, numbering, encryption, standardization and completion of survey questionnaires: fixed wages shall be determined on the basis of remuneration paid to the hired statistical investigators; the specific fixed wage shall depend on the complexity of survey questionnaires used in a specific statistical survey and not exceed 7% of the wage paid to a statistical investigator in charge of collecting statistical data;

b) Expenditure on development of software for inputting, processing and consolidating statistical data (if necessary); expenditure on inputting, processing and consolidating statistical data;

c) Expenditure on database creation, website maintenance and publishing of electronic products on statistical survey results.

Spending contents and levels specified in Points b, c of this Clause shall conform to the Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance and t5he Joint Circular No. 19/2012/TTLT-BTC-BKH&DT-BTTTT dated February 15, 2012 of the Ministry of Finance, the Ministry of Planning and Investment and the Ministry of Information and Communications.  The head of the in-charge authority shall decide these expenditures in a thrifty manner.   

10. Expenditure on compilation of statistical survey publications (if any): expenditures and levels thereof shall conform to the Government's Decree No. 18/2014/ND-CP dated March 14, 2014.

11. Expenditure on announcement of statistical survey results: Depending on the nature and necessity of each statistical survey, the head of the in-charge authority shall decide the announcement of statistical survey results on mass media, report statistical survey results to competent authorities or organize conference for announcement of statistical survey results.  Expenditures and levels of expenditures on organization of conference for announcing statistical survey results shall conform to regulations on conference organization in the Circular No. 97/2010/TT-BTC; expenditures on publishing on mass media shall conform to applicable law regulations on bidding for purchases to maintain regular operations of state agencies and units.

12. Other expenditures on the statistical survey, including:

a) Office stationery, communication, vehicle and petrol, and other expenditures on direct tasks of a statistical survey: Expenditure levels shall be determined according to legitimate payment invoices and/or receipts provided that they must not exceed the allocated estimate;

b) Interpretation (if any) and translation of foreign language documents to serve the statistical survey: Expenditures on these tasks shall conform to regulations on expenditures on interpretation and translation in the Circular No. 01/2010/TT-BTC dated January 06, 2010 of the Ministry of Finance;

c) Overtime work:  The head of the in-charge authority shall, within the scope of allocated expenditure estimate, make overtime pay in accordance with the Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 05, 2005 of the Ministry of Home Affairs and the Ministry of Finance and its amending or superseding documents (if any).

13. Expenditure on pilot surveys for the purposes of completing statistical survey plan, method, indicators, wage norm and survey questionnaires:

With regard to an initially conducted statistical survey, the head of the in-charge authority shall decide to carry out pilot survey if it is deemed necessary within the scope of allocated expenditure estimate for the purposes of completing the survey plan, method, indicators, wage norms and survey questionnaires.  Expenditures and levels of expenditures on a pilot survey shall conform to relevant provisions of this Article.

Article 4. Expenditures and levels of expenditures on statistical surveys funded by provincial-government budget

Based on the actual conditions of each province and the balancing capacity of the provincial-government budget, the People's Committee of that province shall request the People's Council of the same level to decide specific expenditures and levels thereof in appropriate manner, provided that they shall not exceed maximum expenditures specified in Article 3 hereof.  In necessary cases where a statistical survey is complex or it is carried out in a disadvantaged region, the Provincial People’s Committee may request the People's Council of the same level to give approval for higher expenditure levels provided that they shall not exceed 20% of corresponding maximum expenditure levels specified in Article 3 hereof.

Article 5. Expenditures and levels of expenditures on national statistical census

Expenditures and levels thereof of a national statistical census shall conform to provisions in Article 3 hereof.  Expenditures on a national statistical census are also provided for as follows: 

1. Fixed expenditure on formulation of the plan for national statistical census, preparation of survey questionnaires and consolidation, analysis and assessment of results of the national statistical census provided for the authority in charge of that national statistical census. Such fixed expenditure (including expenditures on organization of conferences, meetings of appraisal council, result acceptance, hiring experts to select questionnaires used in the national statistical census and other expenditures directly associated with the plan for national statistical census, preparation of questionnaires and consolidation, analysis and assessment of survey results) is provided for as follows:

a) Expenditure on formulation of the plan for national statistical census and preparation of the questionnaires shall not exceed VND 50 million;

b) Expenditure on consolidation, analysis and assessment of results of the national statistical census:

- The authority in charge of the national statistical census: the expenditure shall not exceed VND 50 million.

- Provincial statistics office: the expenditure shall not exceed VND 15 million.

- District-level statistics office (if any): the expenditure shall not exceed VND 10 million.

Depending on the scale and nature of each national statistical census, the authority in charge of that national statistical census shall decide fixed expenditure for each of the above-mentioned activities in an appropriate manner. The head of the authority provided with a fixed expenditure shall take the autonomy in using such fixed expenditure for performing assigned tasks.

2. Expenditure on pilot survey for the purposes of completing plan, method, indicators, wage norms and questionnaires used in the national statistical census:

After getting opinions from the finance authority of the same level about the necessity and funding for a pilot survey, the head of the authority in charge of the national statistical census shall decide to carry out the pilot survey within the scope of allocated expenditure estimate for the purposes of completing the plan, method, indicators, wage norms and questionnaires used in the national statistical census.  Expenditures and levels of expenditures on a pilot survey shall conform to relevant provisions of Article 3 hereof.

3. Expenditure on hiring persons to review and prepare the list of survey respondents; expenditure on hiring persons to draw diagram of the surveyed region (if necessary) shall be decided by the head of the authority in charge of the national statistical census according to the expenditure levels specified in Point a Clause 5 Article 3 hereof.

4. Expenditure on storage of survey questionnaires, purchase of equipment serving data input and processing and spare parts of machinery and equipment used in the national statistical census (if any) shall conform to applicable law regulations on bidding for purchases to maintain regular operations of state agencies and units.

5. Expenditure on rewards for teams or individuals that have achieved excellent performance in the national statistical census shall be decided by competent authorities.  Expenditures shall conform to regulations of the Law on emulation and commendation, the Law on amendments to the Law on emulation and commendation, and legislative documents providing guidelines on such laws.

6. Expenditure on dissemination of information relating to the national statistical census: Based on dissemination tasks specified in the plan for national statistical census, the head of the authority in charge of the national statistical census shall assume responsibility to select dissemination form and information to be disseminated in an efficient and thrifty manner. Dissemination of information through radio stations of communes, wards or commune-level towns within the scope of allocated expenditure estimate shall be given priority.  Specific expenditures are as follows:

a) Expenditure on dissemination of information on mass media (radio stations, televisions, newspapers) and expenditure on repair or purchase of new panels, banners and posters used in information dissemination shall conform to applicable law regulations on bidding for purchases to maintain regular operations of state agencies and units;

b) Expenditure on organization of information dissemination sessions, including drinks, leasing speakers and halls (if any) shall conform to regulations on expenditures on conferences in the Circular No. 97/2010/TT-BTC.

Article 6. Preparation and allocation of expenditure estimates, and statement of funding for statistical surveys and national statistical censuses

Preparation and allocation of expenditure estimates and statement of funding for statistical surveys and national statistical censuses (herein referred to as "statistical surveys") shall conform to regulations of the Law on state budget, the Law on accounting and legislative documents providing guidelines on such lawsoft.  This Circular also provides the following guidelines:

1. Preparation and allocation of expenditure estimate:

At the time of preparing annual state budget estimate, the authority in charge of a statistical survey shall, pursuant to the Law on state budget, the decision to carry out the statistical survey, the statistical survey approved by a competent authority, applicable regulations on finance and provisions of this Circular, make estimate of expenditures on the statistical survey and estimate of its recurrent expenditures, and send them to its supervisory authority for submission to a competent authority for approval.

The expenditure estimate shall be allocated in accordance with the Law on state budget, its instructional documents and provisions herein.

2. Adjustment of estimated expenditure in the course of performing survey tasks:  Based on the approved statistical survey plan, the head of the in-charge authority is entitled to adjust expenditures on assigned tasks (if necessary), provided that total expenditures after adjustment shall not exceed total allocated estimated funding.

3. Payment documents:

a) With regard to fixed expenditures, payment documents are as follows:

- Expenditures on formulation of statistical survey plan, preparation of survey questionnaires, consolidation, analysis and assessment of survey results, acceptance, examination, numbering, encryption, standardization and completion of survey questionnaires: payment documents include finished products and records of finished workloads.

- Wages shall be paid to outsourced statistical investigators based on their finished products that are complete questionnaires. Payment documents include the Statement of wages paid to statistical investigators (using form No. 01 enclosed herewith) and records of finished workloads.

b) Payment documents for expenditures other than fixed expenditures shall conform to applicable regulations.

4. Statement of funding for a statistical survey:

a) The in-charge authority shall check and accept results of the entire statistical survey or each phase of the statistical survey which is carried out in more than one year for using as the basis for approval or appraisal of the expenditure estimate and preparation of expenditure estimate in the next year.

b) At the end of year, the relevant authority shall aggregate expenses on statistical surveys on its statement of annual budget expenditures and submit a report on using of funding for statistical survey to its supervisory authority.

Article 7. Effect

1. This Circular comes into force from January 01, 2017 and applies from the budget year 2017.

2. The Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance and the Circular No. 53/2012/TT-BTC dated April 09, 2012 of the Ministry of Finance shall be annulled from the effective date of this Circular.

3. If legislative documents on expenditure levels referred to in this Circular are amended or superseded, the new ones shall be applied.

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration.

STATEMENT OF WAGES PAID TO STATISTICAL INVESTIGATORS

Name of the statistical survey:
Period:……………………………………

Amount requested: …………………………….                          Total amount (In words: …………………..)

(Enclosed with the record of finished workload)

Notes:  This statement is also used to declare wages paid to outsourced supervisors.

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