Joint Circular No. 04/2013/TTLT-BNNPTNT-BTC-BKHĐT guiding the management and use of state budget funds for the National Target Program on Clean Water Supply and Environmental Sanitation in Rural Areas for the period 2012-2015.

JOINT CIRCULAR

Guidelines on the management and use of state budget funds for the National Target Program on Clean Water Supply and Environmental Sanitation in Rural Areas Period 2012-2015

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 01/2008/NĐ-CP dated January 3, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development; Decree No. 75/2009/NĐ-CP dated September 10, 2009 of the Government amending Article 3 of Decree No. 01/2008/NĐ-CP dated January 3, 2008 of the Government;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 116/2008/ND-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Prime Minister promulgating the regulations on the management and implementation of National Target Programs;

Pursuant to Decision No. 104/2000/QĐ-TTg dated August 25, 2000 of the Prime Minister approving the National Strategy on Clean Water Supply and Environmental Sanitation in Rural Areas until 2020;

Implementing Decision No. 366/QĐ-TTg dated March 31, 2012 of the Prime Minister approving the National Target Program on Clean Water Supply and Environmental Sanitation in Rural Areas for the period 2012-2015;

The Ministers of Agriculture and Rural Development, Finance, and Planning and Investment hereby issue the management and use regime of state budget funds for the National Target Program on Clean Water Supply and Environmental Sanitation in Rural Areas (hereinafter referred to as the Program) for the period 2012-2015, as follows:

Article 1. Scope of Regulation

These Circulars guide the management and use of state budget funds for the Program for the period 2012-2015 in rural areas throughout the country according to Decision No. 366/QĐ-TTg dated March 31, 2012 of the Prime Minister.

Article 2. Applicability

These Circulars apply to agencies, units, enterprises, organizations, households, and individuals implementing activities under the Program for the period 2012-2015 in rural areas throughout the country.

Article 3. Principles of Management and Use of Funds

1. Sources of capital for implementing the Program for the period 2012-2015 include: State budget investment directly for the Program (central budget, local budget, and international aid); integrated capital from other programs and projects supporting clean water supply and environmental sanitation currently being implemented in rural areas; credit capital; enterprise and individual capital; contributions from beneficiaries and other lawful sources as prescribed.

2. Support mechanisms shall be implemented based on the principle of ensuring sufficient capital from different sources for investment and operation, ensuring that facilities can operate sustainably. The level of support and balance among each source of capital must be appropriate to the target groups, regions, and types to ensure that poor people, remote and far-flung areas can access and use clean water supply and sanitation facilities.

3. The state budget prioritizes support for poor areas; particularly difficult areas frequently affected by drought and pollution; mountainous, coastal, and island areas; poor households and near-poor households; policy families;

Annual Program funding prioritizes investment in upgrading, repairing, and maintaining rural clean water supply and environmental sanitation facilities that have deteriorated or not been effective; water supply facilities that have been invested in but whose water quality does not meet requirements; and prioritizing allocation of Program funding to provinces and cities with the capacity to implement the Program.

4. Ministries, sectors, People's Committees at all levels (hereinafter referred to as People's Committee) when deciding to invest in new construction or repair and upgrade public works from other state budget sources must include clean water supply facilities and hygienic toilets; state budget funds under the Program will not support investment in the aforementioned works. Program funds will only invest in clean water supply and sanitation facilities for schools built before 2006, which have not been fully equipped.

5. The allocation of funding for implementing the Program is based on the state budget capacity and other mobilized funds, according to projects approved by competent authorities and following the principle of socialization.

6. Agencies, units, enterprises, organizations, households, and individuals must use Program funds for their intended purposes, for the designated recipients, and in accordance with prescribed regulations; they are subject to inspection and supervision by competent authorities; at year-end and upon completion of the project, they must settle accounts for the funds used according to current regulations.

7. The criteria for poor households, near-poor households, and policy families are implemented in accordance with the provisions of the Government and the Prime Minister.

Article 4. Content and amount of expenditure from the operating budget

1. Expenditure for reviewing and updating the national master plan for rural clean water supply and environmental sanitation, ecological regions, provinces, and districts. The State budget will support 100% of the implementation costs according to the approved budget by the competent authority.

The content and amount of expenditure shall be implemented in accordance with Circular No. 24/2008/TT-BTC dated March 14, 2008, issued by the Ministry of Finance on managing, using, and settling accounts for the operating budget for economic tasks and projects.

The Ministry of Agriculture and Rural Development shall carry out the review and update of the national master plan for rural clean water supply and environmental sanitation; the People's Committees of provinces shall implement the review and update of the local master plan for rural clean water supply and environmental sanitation.

2. Expenditure for training and capacity building for officials and people participating in the Program.

a) Training and capacity-building targets include:

Officials at all levels from the Departments of Agriculture and Rural Development, Health, Education and Training who participate in implementing the Program.

Staff from public institutions, water supply units, and associations participating in implementing the Program.

Village-level facilitators during the implementation period of the Program in villages and households participating in the Program and projects.

b) Content of expenditure:

Preparing and printing materials, office supplies, drinking water; renting conference facilities, equipment for service provision; practical exercise materials (if applicable); opening and closing ceremony expenses, printing certificates, medical expenses.

Travel expenses, accommodation expenses, interpreter fees (if applicable), instructor and practical guidance instructor training allowances.

Travel allowance expenses according to the prescribed regulations (train and bus travel expenses, lodging subsidies, food expenses, rental accommodation expenses at destination) for trainees.

Other expenditures as stipulated by current regulations.

The leading agency must clearly notify in the summons letter for the agencies and units sending participants to training and capacity building not to settle the above-mentioned expenses.

c) Amount of expenditure:

Instructor and practical guidance instructor training allowances shall be implemented in accordance with Joint Circular No. 112/2010/TTLT-BTC-LDTBXH dated July 30, 2010, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the management and use of funds for the Implementation Plan "Rural Vocational Training until 2020" under Decision No. 1956/QD-TTg dated November 27, 2009, of the Prime Minister; Joint Circular No. 128/2012/TTLT-BTC-BLDTBXH dated August 9, 2012, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs amending and supplementing some articles of Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the management and use of funds for the Implementation Plan "Rural Vocational Training until 2020" under Decision No. 1956/QD-TTg.

Trainee expenses: All trainees will be supported 100% for material costs; trainees not receiving salary from the budget will be supported up to a maximum of VND 50,000 per person per day.

3. Information - Education - Communication and raising community awareness.

a) Items of expenditure:

News dissemination, production, and broadcasting of promotional programs on mass media such as central and local radio and television; grassroots communication in villages and hamlets; newspapers and other media; design and printing of professional materials, leaflets, posters, banners, slogans, films; other expenses (if any).

Supporting grassroots facilitators: Grassroots facilitators of the Program are selected by the People's Committee of communes (priority given to commune health workers) and supervise the facilitators' performance during the Program implementation period in communes.

Facilitators perform tasks: Communication, mobilization to raise community awareness about clean water usage, hygienic latrines, and village environment maintenance; guiding the community to participate in the Program, monitoring, and evaluating the Program's implementation in the commune area.

b) Amount of expenditure:

News dissemination on mass media: According to the current standard rates and unit prices.

Supporting grassroots facilitators: Plainland and midland areas: Not more than two facilitators per commune at the same time, support level not exceeding VND 100,000 per facilitator per month; mountainous and coastal areas: Not more than two facilitators per commune at the same time, support level not exceeding VND 120,000 per facilitator per month; poor district areas as defined by the Government: Not more than two facilitators per commune at the same time, support level not exceeding VND 150,000 per facilitator per month.

Other expenditure amounts for other contents shall be in accordance with current regulations.

4. Application and transfer of technology.

Based on successful research results regarding technology, management of clean water supply and environmental sanitation in rural areas, the Program will introduce appropriate technology applications suitable for the economic capabilities of the people and the conditions of each region.

Ministries and Provincial People's Committees shall approve technology application and transfer projects; the State budget will support 100% of the approved project budget. When participating in technology application and transfer projects, people will be supported according to the provisions of Clause 6, Clause 7 of Article 4 and Article 5 of this Circular.

5. Monitoring and evaluation of Program implementation.

a) Items of expenditure:

Training for monitoring, inspection, supervision, and survey evaluation staff at all levels.

Survey data collection, data processing, information provision, and reporting.

Supporting laboratory equipment for water quality testing: Based on needs and funding availability from the annual Program budget, the People's Committees of provinces will decide to purchase additional equipment to control water quality according to standards; procurement of equipment shall comply with current regulations.

Renting water sample analysis for drinking and domestic use, wastewater from sanitation facilities according to Vietnamese standards and technical regulations.

The Ministry of Agriculture and Rural Development and the Ministry of Health shall organize the implementation of monitoring, inspection, supervision, and investigation and evaluation of the Program (reimbursing travel expenses, accommodation costs, and transportation).

b) Amount of expenditure:

Training costs shall be implemented in accordance with the guidance provided for in Clause 2, Article 4 of this Circular.

Surveys, data collection, data processing, information provision, and reporting shall apply Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance on the management, use, and settlement of funds for statistical surveys.

Costs for water sample analysis according to Vietnamese standards shall apply Circular No. 232/2009/TT-BTC dated December 9, 2009, issued by the Ministry of Finance on the regulations regarding the collection, submission, management, and use of preventive health care fees and border quarantine fees.

Costs for monitoring and evaluating the Program shall be implemented in accordance with current regulations.

c) Responsibilities of relevant sectors and levels:

The Ministry of Agriculture and Rural Development shall take the lead in issuing guiding documents for implementation; training provincial-level officials; urging, inspecting, providing technical support; establishing a national database; compiling, reporting, and sharing information.

The Ministry of Health shall cooperate with the Ministry of Agriculture and Rural Development to train provincial-level officials; urge, inspect, provide technical support; share information, and utilize monitoring and evaluation results.

Relevant ministries and sectors shall implement their assigned tasks as stipulated in Decision No. 366/QĐ-TTg of the Prime Minister.

People's Committees at all levels shall direct the implementation of monitoring and evaluation of the Program within their jurisdiction; receive reports from lower-level People's Committees, compile, and report in accordance with regulations; update, store, and share information.

6. Support for building household sanitary latrines.

a) Items of expenditure:

Support households living in poverty, near-poverty, and policy families to build household sanitary latrines as models to promote local households to rapidly increase coverage of household sanitary latrines.

b) Amount of expenditure:

Poor households and policy families shall be supported by the state budget up to 70% of the cost of a model household sanitary latrine.

Near-poor households shall be supported by the state budget up to 35% of the cost of a model household sanitary latrine.

The Provincial People's Committee or the agency authorized by the Provincial People's Committee shall approve the design and construction cost of a model household sanitary latrine suitable for local conditions as the basis for support.

c) Implementation process:

Annually, the People's Committee of the commune proposes the number of poor, near-poor, and policy households requiring support to build household sanitary latrines and sends them to the Center for Preventive Medicine of the district (or District General Hospital) for consolidation of needs and reporting to the Center for Preventive Medicine of the province. The Center for Preventive Medicine of the province submits the proposed number of households and funding requirements to the Department of Health for review and then forwards it to the Department of Agriculture and Rural Development for consolidation into the overall plan and reporting to the Provincial People's Committee. Based on the available capital for the Program, the Provincial People's Committee decides the number of households to implement the model and allocates the funding.

Based on the allocated capital plan and approved budget estimate, the Center for Preventive Medicine of the district (or District General Hospital) shall organize the support for building household sanitary latrine models.

The acceptance record of the supported household sanitary latrine between the household and the commune health station, confirmed by the Commune People's Committee, serves as the basis for financial support to the household.

Households receiving financial support shall base their receipt on the acceptance record of the supported household sanitary latrine and sign to confirm receipt of the full amount of support according to the approved budget estimate from the Center for Preventive Medicine of the district (or District General Hospital).

The provincial Program Management Board shall instruct the Department of Health and the Center for Preventive Medicine of the province to be responsible for inspecting and supervising the implementation results in accordance with regulations.

7. Support for building hygienic livestock sheds (including Biogas).

a) Items of expenditure:

Support poor, near-poor, and policy households to build hygienic livestock sheds (including Biogas) as models to promote local households to rapidly increase coverage of hygienic livestock sheds.

b) Amount of expenditure:

Poor households and policy families shall be supported by the state budget up to 70% of the cost of a model hygienic livestock shed.

Near-poor households shall be supported by the state budget up to 35% of the cost of a model hygienic livestock shed.

The Provincial People's Committee or the agency authorized by the Provincial People's Committee shall approve the design and construction cost of a model hygienic livestock shed suitable for local conditions as the basis for support.

c) Implementation process:

Annually, the People's Committee of the commune proposes the number of poor, near-poor, and policy households requiring support to build hygienic livestock sheds and sends them to the Department of Agriculture and Rural Development of the district for consolidation of needs and reporting to the Rural Water Supply and Sanitation Center of the province (or units under the Department of Agriculture and Rural Development assigned the task). The Department of Agriculture and Rural Development reports to the Provincial People's Committee. Based on the available capital for the Program, the Provincial People's Committee decides the number of households to construct hygienic livestock sheds and allocates the funding.

Based on the allocated plan and approved budget estimate, the Department of Agriculture and Rural Development of the district shall organize the support for households to build hygienic livestock shed models.

The acceptance record of the supported hygienic livestock shed between the household and the Department of Agriculture and Rural Development of the district, confirmed by the Commune People's Committee, serves as the basis for financial support to the household.

Households receiving financial support shall base their receipt on the acceptance record of the supported hygienic livestock shed and sign to confirm receipt of the full amount of support according to the approved budget estimate from the Department of Agriculture and Rural Development.

The provincial Program Management Board shall instruct the Department of Agriculture and Rural Development and the Rural Water Supply and Sanitation Center of the province (or units under the Department of Agriculture and Rural Development assigned the task) to be responsible for inspecting and supervising the implementation results in accordance with regulations.

8. Costs for operating and maintaining centralized water supply facilities according to technical standards: For facilities that have not yet recovered their costs, the Provincial People's Committee shall decide to support from the local state budget.

9. Administrative management costs.

a) Central level includes: office supplies; public service payment; communication information; conferences; seminars; expenses for inspection work of the Program Steering Committee, Project Management Board; allowances for concurrently assigned officials as prescribed; salaries and salary-related benefits for contractual staff of the Program's Permanent Office located at the Ministry of Agriculture and Rural Development; Project Management Board for rural clean water and environmental sanitation located at the Ministry of Health.

b) Local level (operating costs of the Program Management Board at the provincial level): office supplies; public service payment; communication information; evaluation, interim review, final summary conferences; seminars; online coordination meetings with the Program Steering Committee; technical guidance, inspection, supervision, and implementation direction costs of the Program at the local level.

10. Expenditures arising unexpectedly as decided by the competent authority.

Article 5. Contents and levels of expenditure from development investment capital

1. For centralized water supply projects.

a) Contents of expenditure: Construction, repair, upgrade, and expansion costs of centralized rural water supply projects according to the approved medium-term plan 2012-2015.

b) Levels of expenditure: The central budget supports: Not exceeding 90% of the project budget approved by the competent authority for particularly difficult communes in ethnic minority and mountainous areas, coastal and island regions, and border communes as stipulated by the Prime Minister. In cases where the Prime Minister has decided on state budget support for water supply projects, the funding sources and support levels shall be implemented according to the Prime Minister's Decisions.

Not exceeding 60% of the project budget approved by the competent authority for plains regions.

Not exceeding 75% of the project budget approved by the competent authority for other rural regions.

Provincial budget and other lawful sources of funds (preferential credit, private capital, people's contributions): Ensuring the remaining portion for constructing the project. For provinces capable of self-balancing budgets and regions with potential for socialization, maximum participation of the community and private sector should be attracted.

2. For small-scale water supply projects (household water supply).

a) Items of expenditure:

Support for building small-scale water supply projects for poor households; near-poor households, and policy families.

b) Amount of expenditure:

For poor households and policy families, the state budget supports up to 70% of the cost of a model small-scale water supply project.

For near-poor households, the state budget supports up to 35% of the cost of a model small-scale water supply project.

The People's Committee of the province or the agency authorized by the provincial People's Committee approves the design and construction cost of a model small-scale water supply project suitable for local conditions as the basis for support.

c) Implementation process:

Annually, the commune People's Committee proposes the number of households requiring small-scale water supply projects to the Department of Agriculture and Rural Development of the district for consolidation of needs and reporting to the Rural Water Supply and Environmental Sanitation Center of the province (or units under the Department of Agriculture and Rural Development assigned the task) to submit to the Department of Agriculture and Rural Development. The Department of Agriculture and Rural Development reports to the provincial People's Committee. Based on the program's investment capital capacity, the provincial People's Committee decides the number of households to build small-scale water supply projects and allocates the funding.

According to the allocated capital plan and approved budget, the Department of Agriculture and Rural Development of the district organizes the implementation of support for building small-scale water supply projects.

The acceptance record of small-scale water supply projects supported between households and the Department of Agriculture and Rural Development of the district (or units under the Department of Agriculture and Rural Development assigned the task) with confirmation from the commune People's Committee serves as the basis for supporting the household's funding.

Households receiving support funding base their claim on the acceptance record of small-scale water supply projects and sign off on the full amount of support funding according to the approved budget from the Department of Agriculture and Rural Development (or units under the Department of Agriculture and Rural Development assigned the task).

The provincial Program Management Board directs the Department of Agriculture and Rural Development, the Rural Water Supply and Environmental Sanitation Center of the province (or units under the Department of Agriculture and Rural Development assigned the task) to take responsibility for inspecting and supervising the implementation results in accordance with regulations.

3. For clean water and sanitation facilities in schools and health stations.

a) Items of expenditure:

Expenditure for supporting the construction, repair, and upgrading of clean water supply facilities for rural schools (kindergartens, primary schools, secondary schools, high schools), and village health stations.

Expenditure for supporting the construction, repair, and upgrading of hygienic toilet facilities for rural schools (kindergartens, primary schools, secondary schools, high schools), and village health stations.

b) Amount of expenditure:

For clean water supply facilities in rural schools (kindergartens, primary schools, secondary schools, high schools), and village health stations, the state budget supports not exceeding 90% of the project budget approved by the competent authority. For units without revenue, the provincial People's Committee considers and decides the appropriate support level from the state budget.

For hygienic toilet facilities in rural schools (kindergartens, primary schools, secondary schools, high schools), and village health stations, the state budget supports not exceeding 90% of the project budget approved by the competent authority. For units without revenue, the provincial People's Committee considers and decides the appropriate support level from the state budget.

4. For rural clean water and sanitation facilities under foreign-funded projects with specific contents and locations, the funding sources, contents of expenditure, and levels of expenditure shall be implemented according to the approved project.

Article 6. Establishment, Implementation, and Settlement of the State Budget

The preparation, implementation, and settlement of the state budget funds allocated to the National Sanitation and Rural Water Supply Program shall be carried out in accordance with the State Budget Law, current guiding documents, and specific provisions set forth in this Circular.

1. Preparation of the Budget Estimate for Implementing the Program:

Based on the expenditure items and levels specified in this Circular, ministries, sectors, and localities assigned the task of implementing the Program shall be responsible for preparing the budget estimate for implementing the Program for the entire period from 2012 to 2015, detailing each year, clearly identifying the structure of funding sources (central budget, local budget, mobilized capital, capital from the public and private sector) according to the nature of the capital (construction investment - regular expenses; domestic capital - foreign capital), and submitting it to the competent authority, which will consolidate and submit the budget estimate to the Ministry of Agriculture and Rural Development. The Ministry of Agriculture and Rural Development will consolidate the financial needs for implementing the Program and submit them to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the competent authority for consideration and decision.

Annually, based on the total amount of funds for the National Sanitation and Rural Water Supply Program announced by the competent authority, the Ministry of Agriculture and Rural Development will take the lead in coordinating with the Ministry of Health, the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Planning and Investment to propose the allocation of Program funds (detailed by project; domestic capital - foreign capital; economic service fees and investment capital) to ministries, central agencies, and support funds for localities in line with approved objectives and tasks; submit these proposals to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Prime Minister for decision.

2. Implementation of the Budget Estimate: Based on the plan and state budget estimate assigned by the competent authority, ministries and localities will allocate and assign the budget estimate to subordinate units under Category 280, Item 283 - Code 0077 - Projects of the Program. Management agencies of the Program are responsible for establishing, reviewing, and approving the content of each project and task to ensure the achievement of Program goals.

3. Agencies and units assigned funds for implementing the Program shall organize the implementation of projects, manage and use funds, settle accounts, and comply with reporting systems as stipulated by the State Budget Law and guiding documents.

Article 7. Implementation Organization

1. The Ministry of Agriculture and Rural Development:

a) Prepare medium-term plans and annual plans for the National Sanitation and Rural Water Supply Program up to 2015 based on the proposals of ministries, sectors, mass organizations, and centrally-administered cities and provinces, and submit them to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and reporting to the competent authority for consideration and decision. The Prime Minister will also send these plans to the Ministry of Planning and Investment and the Ministry of Finance.

b) Take the lead in coordinating with the Ministry of Health, the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance to evaluate the implementation of the Program; consolidate and report.

c) Develop templates and guidelines for units to report to their management agencies and localities, which then report to the Ministry of Agriculture and Rural Development according to their assigned responsibilities.

d) Organize the implementation of tasks and projects according to the annual plans assigned to the Ministry.

2. Ministry of Health:

a) Develop annual plans and medium-term plans up to 2015. Annually, based on the proposals of provincial health departments, develop plans and funding requirements for rural sanitation projects and activities to improve capacity, communication, and monitoring and evaluation of household improved sanitation facilities; inspect and monitor water quality and submit reports to the Ministry of Agriculture and Rural Development for consolidation and reporting to the competent authority for consideration and decision.

b) Organize the implementation of tasks and projects according to the annual plans assigned to the Ministry.

3. Ministry of Education and Training: Develop annual plans and medium-term plans up to 2015 and organize their implementation, inspect and monitor the results of clean water supply and environmental sanitation in schools to ensure Program goals.

4. The People's Committees of provinces and centrally governed cities:

a) Integrate resources from other Programs and projects within the region to effectively implement the Program; decide on investment projects ensuring compliance with the list of projects and tasks issued together with Decision No. 366/QĐ-TTg dated March 31, 2012 of the Prime Minister.

b) Mobilize maximum local resources (provincial, district, commune level) to organize the implementation of the Program; provincial people's committees must allocate at least 10% of the local budget to the Program's total capital at the local level.

c) Mobilize various resources (community contributions and other lawful sources), direct units to collect community contributions according to commitments for the construction of clean water supply and environmental sanitation infrastructure in rural areas; direct and organize the implementation or delegate the implementation of project establishment, review, and approval procedures in accordance with regulations.

5. The Ministry of Planning and Investment and the Ministry of Finance, based on the content of the Program, and on the proposals of the Ministry of Agriculture and Rural Development, ministries, sectors, and localities shall balance and allocate annual and Program budgets according to the State Budget Law to implement the Program.

6. Ministries, sectors, and central agencies participating in the Program shall be responsible for inspecting subordinate units' full compliance with financial management regulations and regularly (quarterly, annually) reporting to the Ministry of Agriculture and Rural Development (Program Steering Committee), the Ministry of Planning and Investment, and the Ministry of Finance on the progress of work and consolidated settlement of Program implementation funds as stipulated.

Article 7. This Circular shall take effect from March 2, 2013, and replace Circular Joint Circular No. 80/2007/TTLT/BTC-BNN dated July 11, 2007, issued by the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the management and use of state budget funds for the National Target Program on Rural Water Supply and Sanitation Environment from 2006 to 2010; and Circular Joint Circular No. 48/2008/TTLT-BTC-BNN dated June 12, 2008, issued by the Ministry of Finance and the Ministry of Agriculture and Rural Development amending and supplementing certain points of Joint Circular No. 80/2007/TTLT/BTC-BNN.

In the course of implementation, if there are any difficulties, units are requested to report to the Ministry of Agriculture and Rural Development, the Ministry of Finance, and the Ministry of Planning and Investment for study and appropriate amendments and supplements./.