Which cases does a requisition agency pay for business travel allowance?

Mon, 16 Apr 2018 15:37:06 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) – Mr. Nguyen Huy Thanh (in Long An Province) works as an accountant at Duc Hue District Inspectorate, Long An Province. Mr. Thanh would like to ask, are there any documents stipulating the business travel allowance for collaborators participating in the inspection team (collected from the specialized departments of the district)?


Currently, the Finance Department of the  Duc Hue District only deals with allowance for these collaborators when joining the inspection team that is VND 10,000 / day. Does the Finance Department do right according regulations?

Regarding this issue, The Ministry of Finance has the following opinions:

On 21 October 2011, the Government issued a Decree No. 97/2011 / ND-CP on inspectors and collaborators. The Article 25 of Decree No. 97/2011 / ND-CP has stipulated the regime and policy for inspection’s collaborators as follows

 “1. During the time of joining the inspection team, the inspection’s collaborators shall enjoy the following regimes:

a / Agencies directly managing salaries and allowances (if any);

b / The requisition agencies shall pay business travel allowances, to ensure working conditions and facilities as well as other interests as members of the inspection teams.

In cases where requisition agencies do not directly manage the funding sources, the superior managing agencies of the expense-collecting agencies shall pay business trip allowance to inspection’s collaborators at the request of the required agencies. "

At the same time, the Article 26 of Decree No. 97/2011 / ND-CP provides the funding for the mobilization of collaborators as follows:

 “1. Expenditures for the appointment of inspection’s collaborators of any state inspection agencies shall be guaranteed by the state budget.

2. Annually, the State inspection agencies shall elaborate funding estimates for the mobilization of collaborators and send them to the finance bodies of the same level. The financial agency of the same level shall have to sum up and submit to competent authorities for approval.

Expenditures for inspection’s collaborators shall be allocated outside norms of administrative expenditure under the payroll. "

Based on the above provisions, if the inspection’s collaborator fully meet with the criteria specified in theArticle 22 of Decree No. 97/2011 / ND-CP, when being involved in the inspection team, the latter shall be paid.

- To be paid salary, allowance (if any) by the direct managing agency;

- To be paid by the requisition agencies according to the provisions of the Finance Ministry's Circular No. 40/2017 / TT-BTC of April 28, 2007, on business travel allowances and conference expenses; To ensure the working conditions and facilities as well as other interests as members of the inspection teams.


  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


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