Decision No. 05/2026/QD-TTg stipulates principles, criteria, and allocation standards for central government budget funds to implement the National Target Program on Preventing and Combating Drug Abuse until 2030.

 DECISION

Regulations on principles, criteria, and allocation standards for central government budget capital to implement the National Target Program on Prevention and Control of Drugs until 2030

thực hiện Chương trình mục tiêu quốc gia phòng, chống ma túy đến năm 2030

Pursuant to the Government Organization Law No. 63/2025/QH15;

Pursuant to the Law on Organization of Local Administration No. 72/2025/QH15;

Pursuant to the Public Investment Law No. 58/2024/QH15; the Law Amending and Supplementing Certain Provisions of the Bidding Law, the Public Investment Law, the Public-Private Partnership Law, the Customs Law, the Value Added Tax Law, the Export Tax and Import Tax Law, the Investment Law, the Public Investment Law, and the Management and Use of State Assets Law No. 90/2025/QH15;

Pursuant to the State Budget Law No. 89/2025/QH15;

Pursuant to the Resolution No. 163/2024/QH15 of the National Assembly approving the investment plan for the National Target Program on Prevention and Control of Drugs until 2030;

Pursuant to the Resolution No. 70/2025/UBTVQH15 of the Standing Committee of the National Assembly stipulating the principles, criteria, and allocation standards for public investment capital from the state budget for the period 2026-2030;

Based on the proposal of the Minister of Public Security;

The Prime Minister issues this Decision stipulating the principles, criteria, and allocation standards for central government budget capital to implement the National Target Program on Prevention and Control of Drugs until 2030.

Article 1. Scope of Regulation

This Decision stipulates the principles, criteria, and allocation standards for central government budget capital to implement the National Target Program on Prevention and Control of Drugs until 2030 (hereinafter referred to as the Program).

Article 2. Objects of Application

1. Ministries, ministerial-level agencies, agencies under the Government, other central agencies (hereinafter referred to as ministries, central agencies); provinces, centrally-administered cities (hereinafter referred to as localities) and units using central government budget capital to implement the Program (including development investment capital and operating capital).

2. Agencies, organizations, individuals participating or related to the preparation and implementation of medium-term and annual public investment plans from the central government budget within the Program.

Article 3. Principles and Mechanism for Allocation of Central Government Budget Capital

1. Principles:

a) Central government budget capital allocated to ministries, central agencies, and localities to achieve the objectives and tasks of the Program; ensuring transparency and compliance with the Public Investment Law, the State Budget Law, and relevant legal documents.

b) Based on the state budget for 2026 approved by the National Assembly, the central government budget will support local budgets to implement the Program throughout the period 2026-2030 according to the following principle:

The central government budget will only support localities receiving additional balance adjustments from the central government budget (including Tay Ninh Province), prioritizing support for areas with complex drug problems, areas with difficult socio-economic conditions, and ethnic minority and mountainous regions.

Localities that can independently balance their budgets must ensure their own funding to implement the Program.

c) Central government budget capital will prioritize allocation to key tasks and projects based on the urgency level approved by competent authorities and within the scope of the Program during the period 2026-2030.

d) The allocation of central government budget capital must be consistent with the Program's objectives, indicators, tasks, activities, component projects, annual plans, actual situations, and the state budget's balancing capacity.

đ) Based on specific conditions, characteristics, and complex drug situations in each locality, region, and province, localities, levels, and sectors shall proactively allocate and flexibly utilize resources in accordance with the law and the principles of decentralization and delegation to implement the Program.

2. Mechanism for Supporting Central Government Budget to Local Government Budgets:

For localities receiving additional balance adjustments from the central government budget (including Tay Ninh Province) with key areas having complex drug problems, the competent authority determines the urgency and prioritizes resource allocation: the central government budget will provide 100% funding support for a specified period determined by the competent authority.

Article 4. Criteria and Coefficient for Allocating Central Budget Funds

The results of annual reviews and assessments regarding key drug-related areas, complex areas, and non-drug areas according to Decision No. 28/2025/QD-TTg dated August 24, 2025, issued by the Prime Minister, shall be used to determine the allocation coefficients for localities based on the principle of using the review and assessment results of the immediately preceding fiscal year as the basis for determining the allocation coefficient for the current fiscal year.

The coefficient for allocating central budget funds to localities shall be implemented as follows:

1. Allocation coefficient for priority localities:

a) Base coefficient:

Localities achieving up to two key criteria for complex drug-related areas: base coefficient 1.0.

Localities achieving three out of six key criteria for complex drug-related areas: base coefficient 3.0.

Localities achieving four out of six key criteria for complex drug-related areas: base coefficient 4.0.

Localities achieving five out of six key criteria for complex drug-related areas: base coefficient 5.0.

Localities achieving all six key criteria for complex drug-related areas: base coefficient 6.0.

b) Additional coefficient:

Localities with a total score of 0 to 80 points under the priority locality category: base coefficient increased by 1.0.

Localities with a total score of over 80 to 110 points under the priority locality category: base coefficient increased by 2.0.

Localities with a total score of over 110 to 140 points under the priority locality category: base coefficient increased by 3.0.

Localities with a total score of over 140 to 170 points under the priority locality category: base coefficient increased by 4.0.

Localities with a total score of over 170 points under the priority locality category: base coefficient increased by 5.0.

2. Allocation coefficient for localities under the priority locality category:

Base coefficient;

a) Communes, wards, special administrative regions without drugs: base coefficient 1.0.

b) Communes, wards, special administrative regions with complex drug-related issues, Category III: base coefficient 1.5.

c) Communes, wards, special administrative regions with complex drug-related issues, Category II: base coefficient 2.0.

d) Communes, wards, special administrative regions with complex drug-related issues, Category I: base coefficient 3.0.

Additional coefficient:

Communes, wards, special administrative regions with difficult socio-economic conditions in ethnic minority and mountainous areas: base coefficient increased by 1.5 times.

Article 5. Standard for Allocating Central Budget Funds

1. Standard for allocating central budget funds to ministries and central agencies:

a) Standard for allocating operational funds:

Based on the proposals from ministries and central agencies to achieve the objectives, indicators, tasks, and activities of the Program and the allocation principles set forth in this Decision, the Ministry of Public Security will lead the compilation and coordinate with ministries and central agencies to develop a plan for allocating operational central budget funds to ministries and central agencies for the medium-term period from 2026 to 2030, with a standard not exceeding 15% of the total funding of the Program. The plan will be submitted to the Ministry of Finance for consolidation and presentation to the competent authority for approval.

b) Standard for allocating development investment funds:

Based on the proposals from ministries and central agencies to achieve the objectives, indicators, tasks, and activities of the Program and the allocation principles set forth in this Decision, the Ministry of Public Security will lead the compilation and coordinate with ministries and central agencies to develop a plan for allocating development investment central budget funds for the medium-term period from 2026 to 2030, with a minimum standard of 43% of the total funding of the Program. The plan will be submitted to the Ministry of Finance for consolidation and presentation to the competent authority for approval.

2. Standard for allocating central budget funds to localities:

Based on the estimated total operational funding for the five-year period and annually supported from the central budget as announced by the competent authority and the actual conditions of each locality, the provincial People's Committee will develop objectives, tasks, and plans for allocating funds to implement the contents of the Program, and submit these plans to the Provincial People's Council for decision-making on specific support funding allocations for various levels (provincial, commune) and sectors to effectively implement the allocated funds according to the preferential support principles stipulated in Article 4 of this Decision, specifically:

a) Standard for allocating operational funds to localities:

To reduce supply: at least 3% of the total funding for implementing the Program.

To reduce demand: at least 17% of the total funding for implementing the Program.

To reduce harm: at least 0.4% of the total funding for implementing the Program.

b) Standard for allocating funds to localities to implement urgent and critical tasks as directed by the competent authority: at least 0.3% of the total funding for implementing the Program.

c) Localities will base their decisions on the actual conditions of their local budgets, proactively balance and allocate local budgets (development investment funds and operational funds) to implement the Program.

Article 6. Implementation Organization

1. Responsibilities of the Ministry of Public Security

a) Lead and coordinate with relevant central ministries and agencies to develop plans for allocating central government budget funds for the medium-term period from 2026-2030 and annually for central ministries and agencies, localities to implement the Program, submit to the Ministry of Finance for consolidation and report to the competent authority according to regulations.

b) Announce the estimated operating expenses for the five-year and annual periods for central ministries and agencies, localities to implement the Program based on decisions of the competent authority.

c) Lead and coordinate with relevant central ministries and agencies and localities to develop plans for allocating central government budget funds to implement urgent, critical, and emergent tasks arising during the implementation of the Program, submit to the Ministry of Finance for consolidation and report to the Prime Minister for consideration and decision.

d) Regularly review and consolidate results of allocated funds for implementing the Program annually and every two years to promptly coordinate with the Ministry of Finance to report to the competent authority for consideration and decision on additional funding for implementing the Program.

đ) Lead and coordinate with the Ministry of Finance to consolidate results of allocated local government budget funds for implementing the Program for the medium-term period from 2026-2030 and annually to report to the Prime Minister. Based on the results of annual preliminary reviews and actual implementation situations, if necessary, the Ministry of Public Security will lead and coordinate with the Ministry of Finance, central ministries and agencies, and localities to report to the Government for consideration and decision by the competent authority to prioritize additional funding for implementing the Program according to regulations.

e) Guide central ministries and agencies, localities to organize the implementation of medium-term and annual public investment plans using central government budget funds; annual state budget estimates already assigned by the competent authority.

2. Responsibilities of the Ministry of Finance

Based on proposals from the Program's leading agency (Ministry of Public Security), the Ministry of Finance will balance central government budget funds (including development investment and operating funds) for implementing the Program over the five-year and annual periods; consolidate and submit to the competent authority for approval plans for allocating annual operating funds, five-year and annual development investment funds for central ministries and agencies, and localities according to laws on the state budget, public investment, and related laws.

3. Responsibilities of central ministries and agencies assigned to lead sub-projects and participate in implementing the Program

Develop medium-term and annual public investment plans using central government budget funds; to implement program contents, projects, and activities serving leadership, guidance, and implementation of the Program, submit to the Ministry of Public Security for consolidation according to regulations.

4. Responsibilities of provincial People's Committees

Based on principles, criteria, and standards for allocating central government budget funds for implementing the Program as stipulated in this Decision; provincial People's Committees will develop medium-term public investment plans for the period from 2026-2030 and annually using state budget funds to implement the Program, submit to provincial People's Councils for consideration and decision, and submit to the Ministry of Public Security for consolidation according to regulations; ensuring allocation of funds and prioritization of resources to implement drug reduction and support work in key and complex areas affected by drugs; allocate, assign, and organize implementation of program contents, activities, projects, management, supervision, auditing, and inspection of state budget fund usage for implementing the Program according to regulations.

Article 7. Effective Date

This Decision takes effect from the date of issuance.

Article 8. Responsibilities for Implementation

Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairpersons of provincial People's Committees, and Heads of agencies and units using central government budget funds (including development investment and operating funds) under the National Target Program on Drug Prevention and Control until 2030 are responsible for implementing this Decision.