Additional meals, allowances... are spent on civil defense activities according to Article 41 of Decree 200/2025/ND-CP.
Article 41. Budget expenditure for civil defense activities
1. Development investment expenditure
Support for development investment from public investment sources is implemented in accordance with the provisions of the law on public investment for the following tasks:
a) Expenditures for investment in the construction of infrastructure works, shelters in evacuation areas, reception stations, and warehouses serving civil defense activities managed by ministries, branches, and localities;
b) Expenditures for the construction of key civil defense works;
c) Expenditures for implementation of projects to produce and purchase vehicles and equipment for civil defense management by ministries, branches and localities.
2. Regular spending
a) Regular operating expenses of the National Civil Defense Steering Committee, agencies and units assigned to the standing duties of the Civil Defense Command at the ministerial level;
b) Payment of wages, policies, allowances, contributions according to wages;
c) Expenditures for maintaining the operation of civil defense vehicles;
d) Training, coaching, and civil defense drills;
d) Expenditures for training and scientific research;
e) Expenditures for production, procurement of materials and equipment regularly and reserve to serve professional tasks of civil defense activities;
g) Expenditures for regular repair, preservation, and transportation of civil defense equipment and means;
h) Expenditures for preservation and repair of civil defense works;
i) Expenditures for regular maintenance and repair of headquarters, wharves, warehouses, training schools, infrastructure works, and working means;
k) Expenditures for registration, inspection, insurance, and compensation for damage to vehicles and equipment serving civil defense;
l) International cooperation expenditure; information, propaganda; communication; work fees; conferences; inspection, examination, preliminary review, summary, and reward for civil defense.
3. Payment for performing emergency tasks arising during the year for civil defense activities
a) Costs of raw materials, fuels, materials, means, and equipment provided for emergency civil defense missions;
b) Expenses for additional meals and allowances for forces participating in civil defense;
c) Expenses for emergency care for victims and health insurance for forces participating in civil defense;
d) Expenditures for renting or repairing vehicles participating in civil defense activities under the mobilization and mobilization order of competent authorities;
d) Payment to organizations and individuals participating in responding to and overcoming incidents and disasters;
e) Other expenses directly related to civil defense.
4. Spending on purchasing means, equipment, supplies, and building specialized civil defense works.
5. Development investment expenditure, regular expenditure, expenditure for performing emergency tasks to ensure civil defense shall comply with the provisions of the Law on Public Investment and the Law on State Budget.
6. Establishing estimates, implementing and finalizing budgets and funds
a) The preparation of budget estimates, payment, and settlement of funds of agencies and units subject to state budget guarantees shall comply with the provisions of the State Budget Law and detailed regulations and instructions for implementation;
b) In the remaining cases, the preparation of estimates, payment, and settlement of funds shall be implemented according to the current financial accounting regime.
