Joint Circular No. 04/2010/TTLT-BTC-BCA-BQP guiding the implementation of labor regulations and the utilization of labor outcomes and vocational training for prisoners in detention centers.

JOINT CIRCULAR

Guidelines for implementing labor regulations and utilizing labor outcomes, vocational training for prisoners in detention centers

Pursuant to the Law on Execution of Criminal Sentences, 1993; Law No. 01/2007/UBTVQH12 dated October 19, 2007 amending and supplementing certain Articles of the Law on Execution of Criminal Sentences;

Pursuant to Decree No. 113/2008/NĐ-CP dated October 28, 2008 of the Government promulgating the Detention Center Regulations;

The Ministry of Finance, the Ministry of Public Security, and the Ministry of National Defense hereby jointly issue guidelines for implementing labor regulations and utilizing labor outcomes, vocational training for prisoners in detention centers as follows:

Article 1. Labor regime for prisoners during the execution of criminal sentences at detention centers

1. During the period of serving criminal sentences at detention centers, prisoners must work and study according to the provisions of the law for reformation. Based on their health condition, age, gender, sentence length, and nature of the crime, the detention center warden will appropriately assign work to each prisoner.

2. Prisoners work for 8 hours per day and are entitled to rest on holidays, weekends, and organize studies on Saturdays. Time spent by prisoners on cultural education, vocational training, listening to news broadcasts, policies, laws, and civic education programs shall be deducted from working time. In case of seasonal work or other emergencies, the detention center warden may require prisoners to work overtime but not exceeding 2 hours in a day. If working on Saturdays or Sundays, the total working time in a day shall not exceed 8 hours. Overtime working time or working on Saturdays and Sundays will be compensated with rest days or monetary or material benefits.

3. Prisoners falling under the following categories are exempted from heavy and hazardous labor as defined by law:

a) Male prisoners aged 55 years or older;

b) Juvenile prisoners;

c) Female prisoners;

d) Prisoners determined by the detention center's medical staff to lack the physical capacity for heavy and hazardous labor.

4. Prisoners in the following situations are entitled to rest from labor:

a) Female prisoners who are pregnant and entitled to rest before and after childbirth according to national regulations;

b) Prisoners undergoing treatment at the infirmary, hospital within the detention center, or external hospitals;

c) Prisoners with children under two years old residing in the detention center and suffering from illness, as determined by the detention center's medical staff;

d) Prisoners suffering from illness and determined by the detention center's medical staff to lack the physical capacity for labor.

Article 2. Organization of labor and vocational training for prisoners

1. Preparation and approval of plans for labor and vocational training for prisoners.

a) By June 5th each year, based on the number of prisoners; their health condition, age, gender, sentence length, and nature of the crime; the nature of the detention center; land conditions, resources, industries, equipment, means, materials, and capital managed by the detention center, the detention center warden shall prepare a plan for labor and vocational training for prisoners for the planning year and submit it to the General Bureau of Police for Criminal Investigation and Legal Support of the Ministry of Public Security (for detention centers under the Ministry of Public Security's management), the Criminal Investigation Department of the Ministry of National Defense (for detention centers under the Ministry of National Defense's management), or the Military Region Investigation Department (for detention centers under Military Region management). The plan for labor and vocational training for prisoners must ensure the following basic indicators:

- Total number of workers utilized (including both direct and indirect labor);

- Industries (including labor quota standards for each industry);

- Capital utilization;

- Total costs incurred during the organization of prisoner labor;

- Total income from labor and vocational training outcomes of prisoners;

- Surplus or deficit from labor and vocational training outcomes of prisoners;

- Anticipated use of surplus income from labor and vocational training activities, which is allocated according to the ratio specified in Article 5 of this Circular to reinvest in organizing prisoner labor and vocational training.

b) Within thirty days from receiving the detention center's labor and vocational training plan, the Director of the General Bureau of Police for Criminal Investigation and Legal Support of the Ministry of Public Security, the Director of the Criminal Investigation Department of the Ministry of National Defense, or the Head of the Military Region Investigation Department must complete the review and issue a decision approving the detention center's labor and vocational training plan, returning it to the detention center for implementation, while simultaneously compiling data and reporting to higher authorities (Ministry of Public Security, Ministry of National Defense, Military Region leadership; concurrently sent to the financial agencies, planning and investment departments of the Ministry of Public Security, Ministry of National Defense, and Military Region) for monitoring.

2. Organization of labor and vocational training for prisoners

a) Based on the labor and vocational training plan approved by the Director of the General Bureau of Police for Criminal Investigation and Legal Support of the Ministry of Public Security, the Director of the Criminal Investigation Department of the Ministry of National Defense, or the Head of the Military Region Investigation Department, the detention center warden shall organize for prisoners to work and learn trades and implement measures to encourage prisoners to actively participate in labor, promote initiatives, increase productivity, and fulfill or exceed the assigned labor and vocational training targets.

b) During the process of organizing labor and vocational training for inmates, if there are unforeseeable events such as natural disasters, fires, etc., which prevent the prison from completing its assigned targets, within fifteen days from the occurrence of such events, the prison warden must submit a written report to the Director General of the Criminal Enforcement and Judicial Assistance Bureau under the Ministry of Public Security (for prisons managed by the Ministry of Public Security), the Director of the Criminal Investigation Bureau under the Ministry of National Defense (for prisons managed by the Ministry of National Defense), and the Head of the Military Region's Criminal Investigation Department (for prisons managed by military regions) to request adjustments to the labor and vocational training plans for inmates. Within ten days from receiving the prison warden’s report, the Director General of the Criminal Enforcement and Judicial Assistance Bureau under the Ministry of Public Security, the Director of the Criminal Investigation Bureau under the Ministry of National Defense, and the Head of the Military Region's Criminal Investigation Department shall review and issue a decision to adjust the labor and vocational training plans for inmates, send it to the prison for implementation; simultaneously, compile the adjusted plan and report it to higher authorities (leaders of the Ministry of Public Security, Ministry of National Defense, and military regions; concurrently sent to the financial departments of the Ministry of Public Security, Ministry of National Defense, and military regions) for monitoring and management.

Article 3. Accounting for Income and Expenditure from Labor and Vocational Training Activities for Inmates

1. Prisons must maintain a complete accounting system and record all financial transactions arising from labor and vocational training activities, prepare financial reports in accordance with current regulations on administrative and public service accounting systems. All income and expenditure from inmate labor and vocational training activities must be fully reflected in the prison's financial accounting system according to the current state accounting and statistical regulations.

2. Prisons must fully account for reasonable costs incurred in labor and vocational training activities in the product cost. Reasonable costs in labor and vocational training include: material and raw material costs; external labor hire fees (if any); electricity and water costs; additional food expenses calculated at 15% above the standard daily ration set by the state budget for heavy or hazardous labor as stipulated by law; depreciation of fixed assets; management costs; various taxes (if applicable) and other direct costs serving the labor and vocational training activities of inmates.

Article 4. Preparing and Approving Reports on Income and Expenditure Results from Labor and Vocational Training Activities for Inmates

1. The report on income and expenditure results from labor and vocational training activities for inmates in prisons includes data, situations, and outcomes of income and expenditure from organizing labor and vocational training for inmates in prisons.

The prison warden is responsible for compiling and submitting detailed explanatory reports on the results of income and expenditure from labor and vocational training activities for inmates according to the form attached to this Circular to the Criminal Enforcement and Judicial Assistance Bureau under the Ministry of Public Security (for prisons managed by the Ministry of Public Security), the Criminal Investigation Bureau under the Ministry of National Defense (for prisons managed by the Ministry of National Defense), and the Military Region's Criminal Investigation Department (for prisons managed by military regions). The submission time for these reports is synchronized with the quarterly and annual final accounts reports according to current regulations.

2. The Director General of the Criminal Enforcement and Judicial Assistance Bureau under the Ministry of Public Security, the Director of the Criminal Investigation Bureau under the Ministry of National Defense, and the Head of the Military Region's Criminal Investigation Department are responsible for reviewing and approving the reports on income and expenditure results from labor and vocational training activities for inmates in the prisons under their management; compiling the reports and submitting them to the leaders of the Ministry of Public Security, Ministry of National Defense, and military regions, concurrently sending them to the financial departments of the Ministry of Public Security, Ministry of National Defense, and military regions for consideration and decision-making, and consolidating them into the annual final accounts report of the Ministry of Public Security and Ministry of National Defense according to current regulations.

Article 5. Utilization of labor and vocational training results of prisoners

The labor and vocational training results of prisoners are the surplus revenue from labor and vocational activities after deducting reasonable expenses as stipulated in Clause 2, Article 3 of this Circular, to be distributed and utilized as follows:

1. Allocate 26% to supplement food allowances for prisoners; reward prisoners who exceed production targets, increase productivity, work overtime, or work on Saturdays and Sundays. Specifically as follows:

a) Supplementing food allowances:

- Based on the allocated budget (from the aforementioned 26%), the Prison Director decides to increase daily food allowances for prisoners, but not exceeding one-sixth of the monthly food standard set by the State for each prisoner.

- For prisoners working overtime, or working on Saturdays and Sundays, they shall enjoy a food standard equivalent to twice the regular day's food standard (including one regular day's food standard guaranteed by the state budget) set by the State for each prisoner. This additional food standard can be used for extra meals, stored for use at the prison, or received upon release from the prison.

b) Reward prisoners whose labor results exceed production standards or increase productivity. The reward amount equals half the value of the surplus revenue from products due to exceeding production standards or increasing productivity. Prisoners may use this reward money for extra meals, stored for use at the prison, or received upon release from the prison.

c) In cases where sufficient supplementary food allowances have been allocated according to points a and b of Clause 1 of this Article and there is remaining funds, the Prison Director is responsible for examining and deciding to purchase living necessities for prisoners and must inform the prisoner self-management council to ensure transparency, democracy, and correct beneficiaries.

2. Allocate 15% to establish a common welfare fund of the prison to cover:

- Support for prisoners when sick;

- Support for prisoners in case of accidents or occupational injuries;

- Support for officers and soldiers when sick or injured;

- Support for officers and soldiers with difficult circumstances in case of accidents;

- Support cultural and sports activities of prisoners and officers and soldiers;

- Support other collective welfare activities of the prison.

3. Allocate 7% to establish a common award fund for officers, soldiers, and prisoners in prisons to:

a) Reward prisoners with outstanding achievements during the execution of their sentences. The reward amount for one prisoner does not exceed 2,000,000 VND per occasion. Prisoners may use this reward money for extra meals, stored for use at the prison, or received upon release from the prison.

b) Reward officers and soldiers in prisons for their achievements in organizing labor, education, and vocational training for prisoners. The total annual reward amount for officers and soldiers in prisons does not exceed two months' salary based on their rank.

4. The Prison Director bases on the fund sources and specific conditions of the prison to decide and implement the expenditure items specified in Clauses 1, 2, and 3 of this Article. Any remaining funds at the end of the year may be carried over to the next year for use.

5. Allocate 2% to submit to the Criminal Enforcement and Judicial Assistance General Bureau (for prisons under the Ministry of Public Security management); the Military Police Investigation Department (for prisons under the Ministry of National Defense management); the Military Region Police Investigation Office (for prisons under the Military Region management) to establish a common award fund for prisons and support annual labor management and vocational training activities of the Criminal Enforcement and Judicial Assistance General Bureau of the Ministry of Public Security; the Military Police Investigation Department, the Military Region Police Investigation Office.

6. Allocate 50% to invest in the prison to organize labor, education, and vocational training for prisoners; purchase equipment, means, and tools for education, labor, and vocational training, and build infrastructure. This budget (considered as 100%) will be used as follows:

a) Deposit 60% into the temporary collection account of the Ministry of Public Security (for prisons under the Ministry of Public Security management), the temporary collection account of the Ministry of National Defense (for prisons under the Ministry of National Defense management), the temporary collection account of the Military Region (for prisons under the Military Region management) opened at the State Treasury to create a common investment capital source for all prisons.

The Criminal Enforcement and Judicial Assistance General Bureau Director of the Ministry of Public Security, the Military Police Investigation Department Director, and the Military Region Police Investigation Office Director base on the approved production planning, labor organization, and vocational training for prisoners, and the specific conditions of each prison, guide prisons to develop plans and projects; organize the review of these plans and projects, and submit them to the competent authority for approval as stipulated in Point b, Clause 1, Article 6 of this Circular.

b) Deposit 40% into the temporary collection account of the Criminal Enforcement and Judicial Assistance General Bureau (for prisons under the Ministry of Public Security management), the temporary collection account of the Military Police Investigation Department (for prisons under the Ministry of National Defense management), the temporary collection account of the Military Region (for prisons under the Military Region management) opened at the State Treasury for direct investment in prisons.

The Prison Director bases on the specific conditions and financial capacity of the prison under his/her responsibility in the year to develop plans for purchasing equipment or developing investment construction plans and projects in accordance with current regulations, and submit them to the competent authority for approval as stipulated in Point b, Clause 1, Article 6 of this Circular.

Article 6. Sources of labor and vocational training capital and management and utilization regimes for labor and vocational training capital in detention centers

1. The sources of labor and vocational training capital in detention centers include:

Capital from the state budget; value of land use rights, assets, materials; retained capital at the ratio prescribed in Clause 6, Article 5 of this Circular and other legally permissible capital sources.

a) For capital from the state budget

In addition to the capital extracted from the income from prisoner labor and vocational training activities according to the ratio prescribed in Clause 6, Article 5 of this Circular, each year, based on land conditions, natural resources, current labor and vocational training capacity, plans and schemes for organizing prisoner labor and vocational training activities in each detention center, the Ministry of Public Security and the Ministry of National Defense will aggregate the financial needs of detention centers under their management to purchase materials, raw materials, tools, equipment, means, and facilities directly serving prisoner labor and vocational training activities into the annual state budget estimates of the Ministry of Public Security and the Ministry of National Defense in accordance with the law, and submit them to the Ministry of Finance for review and decision by competent authorities.

b) For the funds specified in Clause 6, Article 5 of this Circular, they shall be used as follows:

- For the source of 60% deposited into the temporary collection account of the Ministry of Public Security, Ministry of National Defense, military region (as stipulated in Point a, Clause 6, Article 5 of this Circular);

Each year, based on investment plans submitted by detention center wardens, the Director of the Criminal Enforcement and Judicial Assistance Bureau of the Ministry of Public Security, and the Director of the Criminal Investigation Bureau of the Ministry of National Defense will take the lead, coordinating with financial and planning agencies at the same level to examine and propose reports to the leadership of the Ministry of Public Security and the Ministry of National Defense for approval of investment programs and plans for detention centers under their management; the Head of the Military Region's Criminal Investigation Office will coordinate with the financial agency at the same level to examine and propose reports to the Military Region's leadership for reporting to the Ministry of National Defense for approval of investment programs and plans (for detention centers managed by the Military Region).

After the investment program and plan have been approved by the leadership of the Ministry of Public Security (for detention centers managed by the Ministry of Public Security) and the leadership of the Ministry of National Defense (for detention centers managed by the Ministry of National Defense and Military Regions), the Director of the Criminal Enforcement and Judicial Assistance Bureau of the Ministry of Public Security, the Director of the Criminal Investigation Bureau of the Ministry of National Defense, and the Head of the Military Region's Criminal Investigation Office will take the lead, coordinating with the financial agency at the same level to appraise and approve (investment projects, design budgets, bidding procedures) in accordance with current regulations.

- For the source of 40% deposited into the temporary collection account of the Criminal Enforcement and Judicial Assistance Bureau of the Ministry of Public Security, the Criminal Investigation Bureau of the Ministry of National Defense, and the Military Region (as stipulated in Point b, Clause 6, Article 5 of this Circular):

Based on the investment needs of detention centers, the Director of the Criminal Enforcement and Judicial Assistance Bureau of the Ministry of Public Security, the Director of the Criminal Investigation Bureau of the Ministry of National Defense, and the Head of the Military Region's Criminal Investigation Office (reporting to the Military Region's leadership) will take the lead, coordinating with the financial agency at the same level to appraise and approve (investment projects, design budgets, bidding procedures) in accordance with current regulations.

c) Management, allocation, and settlement of expenses for investment projects and plans for purchasing and constructing basic facilities from the retained funds specified in Point b, Clause 1, Article 6 of this Circular shall be carried out in accordance with current state regulations.

Each year, the Ministry of Public Security and the Ministry of National Defense are responsible for compiling the budget estimate for expenditures from the state budget and retained funds at the ratio prescribed in Clause 6, Article 5 of this Circular, and submitting them to the Ministry of Finance and the Ministry of Planning and Investment for inclusion in the state budget estimate and submission to competent authorities for decision.

2. Responsibilities of the Warden of the Detention Center regarding the management and use of labor and vocational training capital for prisoners.

In addition to the tasks and responsibilities prescribed in other regulatory documents, in organizing prisoner labor and vocational training activities, the Warden of the Detention Center is responsible for:

a) Being responsible for managing and using labor and vocational training capital and utilizing the results of prisoner labor and vocational training activities within the detention center in accordance with the provisions of this Circular.

b) Strictly implementing the extraction and timely payment of amounts required to be extracted and paid according to the ratio prescribed in Article 5 of this Circular.

c) Conducting inventory and revaluation of assets, materials, and labor and vocational training capital of the unit at 00:00 on January 1st each year; reporting on labor and vocational training plans; results of income and expenditure from prisoner labor and vocational training activities in accordance with current regulations.

Article 7. Implementation Organization

This Circular takes effect 45 days from the date of issuance and replaces Circular No. 07/2007/TTLT/BCA-BQP-BTC dated June 7, 2007, issued jointly by the Ministries of Public Security, National Defense, and Finance, guiding the regime of prisoner labor and the use of labor results in detention centers.

During implementation, if there are difficulties or need for additional explanations and guidance, units and localities should report to the Ministry of Finance, the Ministry of National Defense, and the Ministry of Public Security for timely guidance and supplementation.

 

Issued together with Joint Circular No. 04/2010/TTLT-BTC-BCA-BQP dated January 12, 2010

MINISTRY: …

Unit: ....

FINAL ACCOUNTING REPORT OF INCOME AND EXPENSES
FROM PRISONER LABOR AND VOCATIONAL TRAINING RESULTS IN DETENTION CENTERS
QUARTER … YEAR …

Unit of measurement: VND

In case expenses exceed income, record the negative amount in parentheses (…)