Circular No. 03/2022/TT-BTC provides detailed regulations on managing and using state budget funds for implementing social development programs to support persons with disabilities, social assistance, and community-based mental health rehabilitation, autism, and intellectual disability services from 2021 to 2030.

CIRCULAR

Regulations on the management and use of state budget funds for the implementation of programs to develop social work, assist persons with disabilities, provide social assistance, and restore functions for persons with mental illness, autistic children, and those with neurodevelopmental disorders during the period from 2021 to 2030 Implementing Decision No. 1100/QD-TTg dated June 21, 2016 of the Prime Minister approving the Plan to implement the United Nations Convention on the Rights of Persons with Disabilities; Implementing Decision No. 1190/QD-TTg dated August 5, 2020 of the Prime Minister approving the Program to Assist Persons with Disabilities during the period from 2021 to 2030 (hereinafter referred to as Decision No. 1190/QD-TTg); Implementing Decision No. 1929/QD-TTg dated November 25, 2020 of the Prime Minister approving the Program to Provide Social Assistance and Restore Functions for Persons with Mental Illness, Autistic Children, and Those with Neurodevelopmental Disorders during the period from 2021 to 2030 (hereinafter referred to as Decision No. 1929/QD-TTg);

On the basis of Law on State Budget Management dated June 25, 2015;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 112/QD-TTg dated January 22, 2021 of the Prime Minister approving the Program to Develop Social Work during the period from 2021 to 2030 (hereinafter referred to as Decision No. 112/QD-TTg);

Implementing Decision No. 2096/QD-TTg dated December 14, 2021 of the Prime Minister amending and supplementing some articles of Decision No. 112/QD-TTg dated January 22, 2021 approving the Program to Develop Social Work during the period from 2021 to 2030 and Decision No. 1929/QD-TTg dated November 25, 2020 approving the Program to Provide Social Assistance and Restore Functions for Persons with Mental Illness, Autistic Children, and Those with Neurodevelopmental Disorders during the period from 2021 to 2030 of the Prime Minister (hereinafter referred to as Decision No. 2096/QD-TTg amending and supplementing); At the proposal of the Director of the Department of Administrative and Public Financial Affairs:

The Minister of Finance issues this Circular regulating the management and use of state budget funds for the implementation of programs to develop social work, assist persons with disabilities, provide social assistance, and restore functions for persons with mental illness, autistic children, and those with neurodevelopmental disorders during the period from 2021 to 2030. a) This Circular regulates the management and use of state budget funds for the Implementation of the Program to Assist Persons with Disabilities during the period from 2021 to 2030 as stipulated in Decision No. 1190/QD-TTg; the Program to Develop Social Work during the period from 2021 to 2030 as stipulated in Decision No. 112/QD-TTg; the Program to Provide Social Assistance and Restore Functions for Persons with Mental Illness, Autistic Children, and Those with Neurodevelopmental Disorders during the period from 2021 to 2030 as stipulated in Decision No. 1929/QD-TTg and Decision No. 2096/QD-TTg amending and supplementing (hereinafter referred to as the Programs).

b) This Circular does not apply to grants or aid from the state budget that have separate financial expenditure regulations issued by the competent authority. In cases where the donor or the authorized representative of the donor and the Ministry of Finance have not agreed on the content and level of expenditure, the provisions of this Circular shall apply.

2. The subjects to which this Circular applies are agencies, units, organizations, and individuals using and managing state budget funds for the implementation of the Programs.

1. Funds allocated in the regular budget estimates of ministries, central agencies, and localities in accordance with the laws on the state budget.

2. Funds for implementing related programs, projects, and plans (if any) to carry out activities under the Programs in accordance with the laws on the state budget.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

3. Central budget supplements with specific purposes for localities that cannot balance their budgets independently and for Quang Ngai Province to implement the activities of Decisions No. 1929/QD-TTg and No. 112/QD-TTg. For localities that can balance their budgets independently, the central budget will support certain activities under Decisions No. 1929/QD-TTg and No. 112/QD-TTg: building and expanding models; training and enhancing capacity.

b) This Circular does not apply to budgetary grants or aid from the state budget that have been separately guided by the competent authority regarding financial expenditure regulations;

In cases where the donor or the authorized representative of the donor and the Ministry of Finance have not yet agreed on the content and level of expenditure, the provisions on content and level of expenditure set forth in this Circular shall be applied.

2. The subjects to which this Circular applies are agencies, units, organizations, and individuals using and managing operating funds from the state budget for the implementation of Programs.

Article 2. Sources of Funds

1. Operating funds allocated in the annual budget estimates of ministries, central agencies, and localities in accordance with the laws on the state budget.

2. Funds for implementing related programs, projects, and proposals (if any) to carry out activities under the Program in accordance with the laws on the state budget.

3. Targeted supplementary central budget for localities that have not yet achieved budget self-balancing and the province of Quảng Ngãi to implement the contents of activities under Decision No. 1929/QĐ-TTg and Decision No. 112/QĐ-TTg. For localities that achieve budget self-balancing, the central budget will support the implementation of certain activities under Decision No. 1929/QĐ-TTg and Decision No. 112/QĐ-TTg: building and expanding model replication; training and enhancing capacity.

Article 3. Content and general expenditure levels of programs

1. Expenditure for drafting and perfecting regulatory legal documents: The content and expenditure levels shall be implemented in accordance with Circular No. 338/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance on the preparation of budgets, management, utilization, and settlement of state budget funds to ensure legislative work and the perfection of the legal system (hereinafter referred to as Circular No. 338/2016/TT-BTC) and Joint Circular No. 122/2011/TTLT-BTC-BTP dated August 17, 2011, issued by the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, utilization, and settlement of funds to ensure inspection, handling, review, and systematization of regulatory legal documents.

2. Expenditure for propaganda activities

a) Expenditure for producing, editing programs, roundtable discussions, news reports on mass media (radio, television, press), other communication events decided by competent authorities; expenditure for purchasing, producing, duplicating, distributing, repairing other communication products and information (leaflets, posters, banners, slogans, video clips) to enhance informational content and propaganda: The head of the agency assigned to carry out communication tasks shall be responsible for selecting the form, content, and communication program to ensure economy and effectiveness within the budget allocated by the competent authority and in accordance with legal provisions on bidding, ordering, and assigning tasks.

b) Expenditure for organizing community propaganda meetings: Implemented in accordance with Chapter II and Chapter III of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance on travel expenses and meeting expenditure regimes (hereinafter referred to as Circular No. 40/2017/TT-BTC).

c) Expenditure for editing community communication contents: VND 150,000 per item from 350 to less than 600 words; VND 200,000 per item from 600 words and above.

d) Payment of royalties to authors, copyright owners; remuneration for participants in works related to journalism and publishing products, collectors of materials, providers of information serving the creation of journalism and publishing products about information and propaganda: The expenditure level shall be in accordance with Decree No. 18/2014/NĐ-CP dated March 14, 2014, of the Government on royalty systems in the field of journalism and publishing.

đ) Expenditure for organizing contests to understand policies and laws, including:

- Expenditure for newspaper publication and information dissemination on mass media to launch and announce contest rules: The expenditure level according to contracts and lawful expense vouchers within the allocated budget.

- Other expenditures (if any) such as script development; renting conference halls and equipment for the contest; hiring hosts; expenditure for compiling test questions, answers, training judges and organizers; prize money for individuals and groups, training for service personnel and hosts (MC); office supplies; support for travel expenses, accommodation fees for contestants from distant places: Implemented in accordance with Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, utilization, and settlement of state budget funds to ensure legal education and popularization and standard access to the law for people at the grassroots level.

3. Expenditure for research serving Program activities: The content and expenditure levels shall be implemented in accordance with Articles 7, 8, and 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the establishment of allocation budgets and settlement of funds for scientific and technological tasks using state budget funds (hereinafter referred to as Circular No. 55/2015/TTLT-BTC-BKHCN).

4. Expenditure for developing and perfecting programs and materials

a) For training programs and textbooks: Implemented in accordance with Articles 3 and 4 of Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance on the content and expenditure levels for developing training programs and compiling course books for higher education and vocational education.

b) For materials serving training and capacity building: Expenditure level VND 70,000 per page (350 words).

5. Expenditure for supporting the development and widespread implementation of models

Based on current financial expenditure regulations, the Minister, Head of central agencies approves for models implemented by ministries and central agencies; the Chairman of the People's Committee of provinces considers and decides on the selection of models and total funding within the budget approved by the Provincial People's Council. In cases where special local tasks arise during implementation outside the financial expenditure standards and norms set by the Government and the Minister of Finance, the Chairman of the People's Committee of the province shall submit to the Provincial People's Council for consideration and decision in accordance with Article 30 of the State Budget Law 2015 and Article 21 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, of the Government detailing and guiding the State Budget Law. Additionally, this Circular guides certain contents and expenditure levels as follows:

a) Preparation of beneficiary files: VND 45,000 per file (including photos).

b) Support for grassroots cadres tasked with providing psychological counseling to beneficiaries: VND 20,000 per person counseled per session but not exceeding VND 600,000 per cadre per month.

c) Support for purchasing essential personal living items for beneficiaries: Maximum VND 700,000 per beneficiary.

d) Support for common medical expenses: Expenditure level according to actual invoices and receipts, maximum not exceeding VND 100,000 per person per month (excluding medication for mental health patients as prescribed by doctors and actual invoices and receipts).

d) Support for meals on the road and travel expenses: Provide meal support for the subject during the journey at a rate of VND 70,000 per person per day, not exceeding three days; Support for train tickets or transportation rental costs according to the public transportation rates applicable in the locality. In cases where the means of transport is provided by the agency or unit, the support level is calculated at 0.2 liters of gasoline per kilometer based on the actual distance traveled and the gasoline price at the time of transportation. If renting from an external source, the rental cost is based on the agreed contract price, consistent with the market prices at the time of rental.

e) Expenses for repairing, maintaining infrastructure and technical facilities, and purchasing equipment: The Minister, Head of the Agency or Unit (for projects implemented by ministries, sectors, central agencies), Chairman of the Provincial People's Committee (for projects implemented by localities) shall consider and decide or delegate authority to approve the Project within the allocated budget estimate, ensuring compliance with laws on investment, management, and use of state assets, standards, and usage quotas for machinery and equipment as stipulated in Decision No. 50/2017/QD-TTg dated December 31, 2017 of the Government (hereinafter referred to as Decision No. 50/2017/QD-TTg). Budget preparation, management, use, and settlement of accounts shall be carried out in accordance with Circular No. 65/2021/TT-BTC dated July 29, 2021 of the Ministry of Finance on budget preparation, management, use, and settlement of accounts for maintenance and repair of state assets (hereinafter referred to as Circular No. 65/2021/TT-BTC).

6. Expenses for compiling support handbooks and operational guidance manuals: The amount of expenditure is based on actual occurrences, contracts, legal invoices, and receipts, and in accordance with laws on bidding, ordering, and assigning tasks.

7. Training, capacity building, and seminar expenses: The content and amount of expenditure are implemented in accordance with Article 4 and Article 5 of Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of accounts for training and capacity building for civil servants and officials (hereinafter referred to as Circular No. 36/2018/TT-BTC). For training materials: The amount of expenditure is implemented in accordance with point b, Clause 4 of this Article.

8. Expenses for implementing planning evaluations: The content and amount of expenditure are implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds to ensure policy implementation, strategic planning, and plans, and Circular No. 40/2017/TT-BTC.

9. Expenses for information sharing, exchanges, cooperation, and learning experiences domestically and internationally: The content and amount of expenditure are implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance regarding foreign guest reception regulations when working in Vietnam, regulations on organizing international conferences and seminars in Vietnam, and domestic guest reception regulations, Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance regarding travel expense regulations for civil servants and officials traveling abroad for short-term assignments funded by the state budget, and Chapters II and III of Circular No. 40/2017/TT-BTC.

10. Expenses for investigating, reviewing, surveying, and evaluating activities within the scope defined in Decisions No. 1190/QD-TTg, No. 1929/QD-TTg, and No. 112/QD-TTg: The content and amount of expenditure are implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance regarding the preparation of budgets, management, use, and settlement of accounts for statistical surveys and national censuses (hereinafter referred to as Circular No. 109/2016/TT-BTC).

12. Expenses for organizing mid-term reviews, final summaries, inspections, and supervision of Program implementation: The content and amount of expenditure are implemented in accordance with Circular No. 40/2017/TT-BTC.

Article 4. Content and special expenditure levels of the Program for Social Work Development

1. Expenditure to support public educational institutions with social work training programs

a) Support for research, development, and improvement of social work training programs: The content and expenditure levels shall be implemented in accordance with Clause 3 and Clause 4 of Article 3 of this Circular;

b) Support for institutions participating in surveys, evaluations, and learning experiences domestically and internationally on social work: The content and expenditure levels shall be implemented in accordance with Clause 9 and Clause 10 of Article 3 of this Circular.

2. Expenditure to support training for social work faculty members: The content and expenditure levels shall be implemented in accordance with Clause 7 of Article 3 of this Circular.

3. Expenditure to support the construction and replication of models

Implementation shall be in accordance with Clause 5 of Article 3 of this Circular. Additionally, this Circular guides certain contents and expenditure levels for specific models as follows:

a) Adoption model and temporary foster family model

- Support for families and individuals adopting children from difficult circumstances and those adopted temporarily: Monthly allowances and other assistance benefits shall be provided in accordance with Clause 1 and Clause 2 of Article 20 of Government Decree No. 20/2021/NĐ-CP dated March 15, 2021 on social assistance policies for beneficiaries of social protection (hereinafter referred to as Decree No. 20/2021/NĐ-CP);

- Support for social assistance institutions for costs related to returning beneficiaries of social protection to the community for families and individuals to care for: Implementation shall be in accordance with Point d of Clause 5 of Article 3 of this Circular;

- Support for social assistance institutions for communication costs with families and individuals caring for beneficiaries (supported once per beneficiary): Maximum VND 200,000 per beneficiary;

b) Temporary shelter house model

Based on the temporary shelter house model guided by the Ministry of Labor, Invalids and Social Affairs, according to specific conditions, requirements, and budget capacity; agencies and units under the division of authority of the Ministry, central agencies, and local authorities shall coordinate with relevant agencies to submit the temporary shelter house model for approval by the Minister, Head of Central Agencies, or Chairman of the Provincial People's Committee. Some contents and expenditure levels of the model shall be implemented as follows:

- Establishing beneficiary files; supporting staff assigned the task of counseling beneficiaries; purchasing necessary personal living items for beneficiaries; providing medical expenses for common illnesses during the stay at the temporary shelter location: Implementation shall be in accordance with Points a, b, c, and d of Clause 5 of Article 3 of this Circular;

- Supporting food expenses for beneficiaries received and cared for at the temporary shelter location: VND 70,000 per person per day;

- Purchasing professional materials for caring for beneficiaries: Maximum VND 500,000 per beneficiary or group of beneficiaries (in cases where multiple beneficiaries belong to the same assistance group);

- Supporting transportation costs for beneficiaries to higher-level facilities when intervention and assistance exceed community capabilities, to social assistance institutions, families, or legal aid centers: Implementation shall be in accordance with Point d of Clause 5 of Article 3 of this Circular. In addition, accompanying staff will be supported VND 70,000 per person per day (in addition to current travel expenses);

c) Social work service provision model at drug rehabilitation centers, prisons, juvenile detention centers, judicial systems, public education institutions, and public health facilities (hereinafter referred to as public institutions)

- Establishing beneficiary files; supporting staff assigned the task of counseling beneficiaries; purchasing necessary personal living items; providing medical expenses for common illnesses during the stay: Implementation shall be in accordance with Points a, b, c, and d of Clause 5 of Article 3 of this Circular;

- Expenditure to support maintenance, repair, and purchase of equipment for social work service provision models at public institutions: Implementation shall be in accordance with Point e of Clause 5 of Article 3 of this Circular;

d) Social work model at social assistance institutions

The content and expenditure levels for supporting beneficiaries at social assistance institutions shall be implemented in accordance with Decree No. 20/2021/NĐ-CP and Circular No. 76/2021/TT-BTC dated September 15, 2021 of the Ministry of Finance guiding Clauses 1 and 2 of Article 31 of Decree No. 20/2021/NĐ-CP. Additionally, this Circular guides certain contents and expenditure levels for implementing the social work model at social assistance institutions as follows:

- Establishing beneficiary files; supporting staff assigned the task of counseling beneficiaries: Implementation shall be in accordance with Points a and b of Clause 5 of Article 3 of this Circular;

- Expenditure to support maintenance, repair, and purchase of equipment for social work service provision models at public institutions: Implementation shall be in accordance with Point e of Clause 5 of Article 3 of this Circular;

đ) Social work service provision model in communities: Depending on the content of each approved model (according to the division of authority of the locality), the Head of the agency or unit decides to apply corresponding expenditure levels in accordance with Clause 5 of Article 3 of this Circular.

4. Expenditure to support training and professional development in social work at intermediate, college, university, and postgraduate levels (master’s and doctoral): Implementation shall be in accordance with Articles 5 and 6 of Government Decree No. 101/2017/NĐ-CP dated September 1, 2017 on training and professional development for civil servants and public officials: Based on allocated training and professional development funds and other sources of funding, agencies and units decide to support part of the costs (tuition fees, textbooks) for individuals authorized to attend training.

5. Monthly allowance for social work volunteers: The number of social work volunteers and the monthly allowance level for social work volunteers shall be decided by localities in accordance with Point a of Clause 2 of Section I of Article 1 of Decision No. 112/QĐ-TTg and regulations on state budget management.

Article 5. Content and special expenditure levels of the Social Assistance and Functional Recovery Program for Mentally Ill Persons and Individuals with Mental Disorders based on Community Support

1. Expenditure to implement early detection services for children with autism spectrum disorder and individuals with mental disorders; counseling on functional recovery for mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders:

a) Payment for medical staff's work in conducting assessments according to Decision No. 2254/QD-BYT dated May 7, 2021 of the Minister of Health on issuing the set of tools for early detection of autism spectrum disorder in children or other depression assessments as prescribed by the Minister of Health: VND 20,000 per assessment form;

b) Expenditure for organizing forums, seminars, and specialized talks: The content and expenditure level shall be implemented according to Circular No. 40/2017/TT-BTC;

c) Payment for hiring consulting experts: The expenditure level shall be implemented according to the remuneration rate prescribed in point a, Clause 2, Article 5 of Circular No. 36/2018/TT-BTC.

2. Expenditure to support functional recovery for mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders based on community support

Mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders from poor households, near-poor households, and ethnic minority households shall be supported for functional recovery: The expenditure level shall be according to the service fee for functional recovery as prescribed by the competent authority for public health facilities currently in effect.

3. Expenditure for reviewing, updating, and managing data on special education for children with autism spectrum disorder and minors with mental disorders: The content and expenditure level shall be implemented according to Articles 3 and 4 of Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the expenditure level for creating electronic information to maintain the regular operation of state budget-funded agencies and units (hereinafter referred to as Circular No. 194/2012/TT-BTC).

4. Expenditure for vocational guidance, organizing therapeutic labor, livelihood support, and appropriate cultural and sports activities for mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders at social assistance facilities and functional recovery centers

a) Expenditure to support mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders participating in cultural and sports activities at social assistance facilities and functional recovery centers: The heads of social assistance facilities and functional recovery centers shall decide on the form, scale of organization, and rewards to ensure consistency with the approved budget range;

b) Expenditure for establishing livelihood support models for families of mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders; establishing models for supporting families with mentally ill members and individuals with mental disorders to start businesses; establishing and expanding models of social assistance facilities providing care, education, and functional recovery for mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders; establishing and expanding models of facilities preventing and treating mental disorders for mentally ill persons and children with autism spectrum disorder: Depending on the content of each model approved by the competent authority (according to the local hierarchy), the head of the agency or unit shall decide to apply the corresponding expenditure level as prescribed in Clause 5, Article 3 of this Circular.

5. Expenditure for repairing, maintaining infrastructure, technical equipment, and facilities for social assistance facilities providing care, education, and functional recovery for mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders meeting the standards prescribed in Decree No. 103/2017/NĐ-CP dated September 12, 2017 of the Government on the establishment, organization, operation, dissolution, and management of social assistance facilities and Circular No. 33/2017/TT-BLDTBXH dated December 29, 2017 of the Ministry of Labor, Invalids, and Social Affairs guiding the organizational structure, staffing norms, and procedures and standards for social assistance at social assistance facilities: Implementation shall be carried out according to point e, Clause 5, Article 3 of this Circular.

6. Expenditure for establishing a monitoring, supervision, and evaluation system

a) Expenditure for applying information technology activities: Implementation shall be carried out according to Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on managing investment in the application of information technology using state budget funds; Circular No. 03/2020/TT-BTTTT dated February 24, 2020 of the Ministry of Information and Communications on detailed project planning and budgeting for information technology application activities using state budget funds; and Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012 of the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds for implementing the National Program on the Application of Information Technology in State Agency Operations;

b) Expenditure for building monitoring, supervisory, and evaluation indicators for social assistance and functional recovery outcomes for mentally ill persons, children with autism spectrum disorder, and individuals with mental disorders: The content and expenditure level shall be implemented according to Circular No. 109/2016/TT-BTC and Circular No. 338/2016/TT-BTC;

c) Expenditure for creating electronic information: The content and expenditure level shall be implemented according to Articles 3 and 4 of Circular No. 194/2012/TT-BTC.

Article 6. Content and special expenditure levels of the Program to assist persons with disabilities

1. Expenditure for organizing forums, seminars, and specialized lectures on early detection of disabilities in fetuses and newborns: The content and expenditure level shall be implemented in accordance with Circular No. 40/2017/TT-BTC.

2. Expenditure for hiring consultants: The expenditure level shall be implemented according to the remuneration rate specified in point a, Clause 2, Article 5 of Circular No. 36/2018/TT-BTC.

3. Expenditure for rehabilitation and corrective surgery

a) Recipients of support

- Children with disabilities under six years old from poor households, near-poor households, and ethnic minority households;

- Severely disabled and extremely disabled persons from poor households, near-poor households, and ethnic minority households;

b) Content and expenditure level of support

- Support expenditure for corrective surgery and community-based rehabilitation when health insurance does not cover: The expenditure level shall be based on the medical service prices set by the competent authority for public healthcare facilities at the time of implementation;

- Support expenditure for post-surgery examinations to determine health status and subsequent treatment plans: The examination content shall follow the physician's instructions; The expenditure level shall be based on the medical service prices set by the competent authority for public healthcare facilities at the time of implementation;

- Support for travel expenses for recipients specified in point a of this clause and one accompanying person (if applicable) from their place of residence to the healthcare facility and back: The support level shall be based on the public transportation rates in the locality. In cases where transportation is arranged by the agency or unit, the support level shall be calculated at 0.2 liters of gasoline per kilometer based on actual kilometers traveled and the gasoline price at the time of transport. If renting a vehicle from outside, the rental fee shall be agreed upon in the contract and consistent with local market rates at the time of rental;

d) Support expenditure for food for recipients specified in point a of this clause and one accompanying person (if applicable) during the period of corrective surgery: The support level is 70,000 VND per person per day.

4. Expenditure for supporting assistive devices and aids for persons with disabilities: Depending on the type and degree of disability, persons with disabilities shall be supported with 1,000,000 VND per person to purchase appropriate assistive devices and aids.

5. Expenditure for replicating livelihood support models for persons with disabilities; building startup support models for persons with disabilities; vocational training models linked to employment solutions for persons with disabilities; cooperative models involving persons with disabilities in product value chains; building disaster prevention and mitigation models ensuring accessibility for persons with disabilities; building and replicating smart white cane guidance models for visually impaired persons; independent living and community integration models; communication models integrating advocacy to support disadvantaged women in the community; self-reliant women with disabilities models; model routes and replicating public passenger transport vehicles for persons with disabilities to participate in traffic: Depending on the content of each model approved by the competent authority (based on local decentralization), the head of the agency or unit shall decide to apply corresponding expenditure levels in accordance with Clause 5, Article 3 of this Circular.

6. Expenditure for reviewing, updating, and managing data on special educational needs of persons with disabilities in the management software system for supporting education for persons with disabilities: To be implemented in accordance with Clause 3, Article 5 of this Circular.

7. Expenditure for information technology applications: To be implemented in accordance with point a, Clause 6, Article 5 of this Circular.

Article 7. Budget preparation, allocation, and settlement

The preparation of the five-year state budget, the three-year financial-plan and annual state budget, allocation, management, utilization, and settlement of funds for implementing Programs shall be carried out in accordance with laws on the state budget and accounting. In addition, this Circular provides further guidance on the preparation of budgets for implementing activities under Decision No. 112/QĐ-TTg and Decision No. 1929/QĐ-TTg as follows:

1. Ministries, central agencies, and provincial People's Committees shall prepare detailed budgets for implementing the Program according to each activity and expenditure category and submit them to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs before July 20th of the planning year.

2. Based on the proposals from ministries, central agencies, localities, and the notification of the Ministry of Finance's inspection number; the Ministry of Labor, Invalids, and Social Affairs will review and propose budget allocations for ministries, central agencies, and localities (the portion of program implementation funds from the central budget) and submit them to the Ministry of Finance before August 15th of the planning year for consideration, consolidation into the state budget draft, and reporting to the competent authority for examination and decision in accordance with the law on the state budget.

3. The budget for public services submitted pursuant to Clause 1 and Clause 2 of this Article must include a detailed explanation specifying the indicators, professional tasks, principles, allocation standards, and funds for implementing the Program's activities.

Article 8. Effective Date

1. This Circular takes effect from March 1, 2022.

2. The following provisions cease to be effective upon the entry into force of this Circular:

a) Article 1; Article 2; point a, b, and c Clause 1 Article 3; point a, b, c, and d Clause 3 Article 3; Clause 5 and Clause 10 Article 3, Article 4, and Article 5 of Joint Circular No. 115/2012/TTLT-BTC-BLDTBXH dated July 18, 2017 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs on the management and use of funds for implementing the Social Assistance and Functional Recovery Program for Mentally Ill Persons and Persons with Mental Disorders based on Community Support for the 2011-2020 period;

b) Article 1; Article 2; Clause 5 Article 3; point 6.1 and 6.4, subpoint a, b, c, d, and e point 6.2 Clause 6 Article 3; Article 4 and Article 5 of Joint Circular No. 11/2011/TTLT/BTC-BLDTBXH dated January 26, 2011 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the management and use of funds for implementing Decision No. 32/2010/QĐ-TTg dated March 25, 2010 of the Prime Minister approving the Social Work Development Program for the 2010-2020 period;

c) Joint Circular No. 48/2013/TTLT-BTC-BLDTBXH dated April 26, 2013 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs on the management and use of funds for implementing the Disability Assistance Program for the 2012-2020 period.

3. The provisions on funding support for grassroots staff assigned counseling tasks as stipulated in point b Clause 5 Article 3, point b, c, and point d Clause 3 Article 4 of this Circular shall cease to be effective when a new regulation on salary systems issued by the competent state agency according to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenum of the Central Committee of the Communist Party of Vietnam on salary policy reform for civil servants, public officials, armed forces personnel, and workers in enterprises comes into effect.

4. Where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the corresponding Articles, Clauses, and Points shall apply in the amended, supplemented, or replacing documents.

During the implementation process, if there are any difficulties, units are requested to promptly report to the Ministry of Finance for study and resolution./.