The Minister of Finance has issued Circular 59/2020/TT-BTC providing guidelines on the estimation, management, use, and finalization of funding to ensure the operation of legal aid activities.
Guidance on Preparing, Allocating Estimates and Finalizing Funds for Legal Aid (illustrative image)
The preparation, allocation, and finalization of funds to ensure the operation of legal aid activities are carried out in accordance with the current provisions of the law on state budget, the law on accounting, and the current guiding documents. Circular 59/2020/TT-BTC provides further guidance as follows:
Preparing Estimates:
When preparing the annual budget estimate, in addition to the regular operation budget of the state legal aid agencies as prescribed by current regulations, based on the requirements of legal aid activities, the state legal aid agencies shall prepare the budget estimate and clearly explain the expenditure content for legal aid activities as prescribed in order to consolidate it into the annual state budget estimate as required. The operating funds of the State Legal Aid Center include the operating funds of its branches.
The finalization of the operating funds of the state legal aid agencies shall be carried out in accordance with current regulations.
This Circular stipulates that the financial resources for legal aid activities shall comply with the provisions of Clause 1, Article 5 of the Legal Aid Law dated June 20, 2017. The operating funds of the state legal aid agency of any level are ensured by the budget of that level as prescribed by the Law on State Budget and are consolidated into the annual budget estimate of the agency.
Additionally, the operating funds of the state legal aid agency must be used for the right purpose, for the right subjects according to the current financial spending standards, and the policies for reporting and finalizing the funds used must be carried out in accordance with the law.
For more details, see: Circular 59/2020/TT-BTC effective from September 1, 2020.
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