Report on revenue and expenditure at detention facilities implemented simultaneously with the budget settlement report in Vietnam

Report on revenue and expenditure at detention facilities implemented simultaneously with the budget settlement report in Vietnam​ (Illustrative image)

Article 16 of Decree 133/2020/ND-CP stipulates that accounting work and financial management of income and expenditures from inmate labor and vocational training activities in Vietnam shall be carried out as follows:

- Detention facilities must maintain an accounting ledger system, and the accounting entries for financial incomes and expenditures incurred as well as financial reporting shall adhere to administrative and non-commercial accounting policies. All income and expenditure from inmate labor and vocational activities must be recorded through the prison's accounting ledger system;

- Detention facilities shall fully account for reasonable expenses during the organization of labor and vocational training for inmates in the product cost; reasonable expenses include: material and ingredient costs; labor wages for external hires (if any); electricity and water costs; additional food allowance for strenuous or hazardous work beyond the standard allowance provided by the state budget (calculated at 15% compared to the daily food standard for strenuous or hazardous labor as regulated by law); remuneration for inmates working overtime, or working on Saturdays, Sundays, or holidays; depreciation of fixed assets used in labor and vocational training; management expenses and other direct costs associated with labor and vocational training activities for inmates.

Additionally, the preparation and approval of income and expenditure reports from inmate labor and vocational activities shall be carried out as follows:

- The income and expenditure report from inmate labor and vocational activities in detention facilities is a summarized report on the data, situation, and results of income and expenditure from these activities. The prison superintendent is responsible for preparing a summarized report and detailed explanatory report on the income and expenditure results to be submitted concurrently with the annual budget settlement report, and sending it to the Criminal Judgment Enforcement Management Department under the Ministry of Public Security (for detention facilities under the management of the Ministry of Public Security), the Criminal Judgment Enforcement Management Department under the Ministry of National Defense (for detention facilities under the management of the Ministry of National Defense), and the Military Region Criminal Judgment Enforcement Agency (for Detention facilities under the management of the Military Region);

- The Director of the Department of detention facilities, Compulsory Education, and Reformatory Schools under the Ministry of Public Security, the Head of the Criminal Judgment Enforcement Management Department under the Ministry of National Defense, and the Head of the Military Region Criminal Judgment Enforcement Agency are responsible for appraising, approving the income and expenditure report on organizing labor and vocational training for inmates, and reporting to the financial management agencies of the Ministry of Public Security, Ministry of National Defense, and Military Region to aggregate into the annual budget settlement report of the Ministry of Public Security and the Ministry of National Defense as prescribed by law.

For detailed content, refer to Decree 133/2020/ND-CP, effective from December 25, 2020.

Le Vy

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