Ms. Nguyen Thuy Hang (in Long An Province) asked, pursuant to Clause 5, Article 12 of Circular 40/2017 / TT-BTC of the Ministry of Finance guiding the per diem regime, conference expenses, when organizing a group meal, what is the norm of cooking for 1 delegate per day on the pay list of State agencies?

When making the list, collect a part of the accommodation allowance of the delegates of the State agency. So, when delegates returning to work at their agency, does the agency nominated them to the conference pay the remaining difference for the accommodation allowance? Does the collection of this accommodation allowance need to be specified in the conference invitation letter?

In a case where the meal is organized for group according to the flat rate, not exceeding the quota, will the agency nominate delegates to attend the conference pay the accommodation allowance for the delegates?

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

On April 28, 2017, the Ministry of Finance issued Circular No. 40/2017 / TT-BTC regulating the allowance and conference expenses, which stipulates a number of contents on conference expenses such as after:

Clause 7, Article 11 of Circular No. 40/2017 / TT-BTC stipulates: “In case of providing meals to all delegates, the conference organizer may offset the difference between the actual expense for meals provided to all delegates and the amount already deducted from the stay allowance of state budget-salaried delegates, delegates from public business providers or delegates from enterprises”.

Clause 4, Article 12 of Circular No. 40/2017 / TT-BTC stipulates the rate of food support for guest delegates who are not on the payroll of State agencies, public and non-business units, and businesses under the flat rate.

At the same time, Clause 5, Article 12 of Circular No. 40/2017 / TT-BTC provides for additional spending on the difference between the actual spending rate due to the gathering of food organizations and the amount already collected from the accommodation allowance of delegates from state agencies, public non-business units, and enterprises:

“In case of providing meals to all delegates while the fixed amount specified in Clause 4 of this Article is insufficient, the head of the conference organizer shall, based on the characteristics of each conference and allocated state budget funds, decide a higher level of support for meal expense for guest delegates, which must not exceed 130% of the fixed amount specified in Clause 4 of this Article. The organizer shall deduct the meal expense from the stay allowance of state budget-salaried delegates, delegates from public business providers or from enterprises at a level not exceeding the stay allowance specified in its internal spending regulations and may offset the difference between the actual expense for meals provided to all delegates and the amount already deducted from the stay allowance of these delegates”.

Based on the above provisions, if the conference organizer organizes meals together, then collect the meals from delegates of State agencies, public non-business units, and enterprises according to the actual food expenses. a person but maximum equal to the accommodation allowance as prescribed in the internal spending regulations of the host agency or unit.

In case the actual cost of meals is higher than the collected accommodation allowance, the conference organizer is allowed to compensate for the difference (between the actual payment rate due to the gathering organization and the amount for meals collected from the stay allowance of these delegates.

Clause 1, Article 6 of Circular No. 40/2017 / TT-BTC stipulates that Stay allowances mean amounts paid by agencies or units to their staff on work trips in addition to their salaries for a period from the date they begin until they finish their work trips and return to their agencies or units.

Therefore, the sending agency or unit shall pay the accommodation allowance for the person sent to the conference according to regulations.