Circular No. 08/2019/TT-BTC Amending and Supplementing Certain Articles of Circular No. 43/2017/TT-BTC dated May 12, 2017 of the Ministry of Finance on the Management and Use of Operating Funds for Implementing the National Target Program on New Rural Development during the Period of 2016-2020.

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 30/CONSOLIDATED DOCUMENT - MINISTRY OF FINANCE	Hanoi, June 10, 2019

CIRCULAR[1]

REGULATIONS ON MANAGEMENT AND USE OF OPERATING FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM TO BUILD NEW RURAL AREAS IN THE 2016-2020 PERIOD

Circular No. 43/2017/TT-BTC dated May 12, 2017 of the Ministry of Finance on management and use of operating funds for implementing the National Target Program to Build New Rural Areas in the 2016-2020 period, which took effect from July 1, 2017, was amended and supplemented by:

Circular No. 08/2019/TT-BTC dated January 30, 2019 of the Ministry of Finance amending and supplementing some articles of Circular No. 43/2017/TT-BTC dated May 12, 2017 of the Ministry of Finance on management and use of operating funds for implementing the National Target Program to Build New Rural Areas in the 2016-2020 period, which took effect from March 18, 2019.

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 41/2016/QĐ-TTg dated October 10, 2016 of the Prime Minister promulgating the Regulation on Management and Implementation of National Target Programs;

Pursuant to Decision No. 12/2017/QĐ-TTg dated April 22, 2017 of the Prime Minister promulgating the Provision on Principles, Criteria, and Allocation Standards for Central Budget Funds and Local Budget Counterpart Funds for Implementing the National Target Program to Build New Rural Areas in the 2016-2020 Period;

To implement Decision No. 1600/QĐ-TTg dated August 16, 2016 of the Prime Minister approving the National Target Program to Build New Rural Areas in the 2016-2020 Period (hereinafter referred to as Decision No. 1600/QĐ-TTg);

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular regulating the management and use of operating funds from the state budget for implementing the National Target Program to Build New Rural Areas in the 2016-2020 Period (hereinafter referred to as the Program).[2]

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1.[3] This Circular regulates the management and use of operating funds from the state budget for implementing the National Target Program to Build New Rural Areas in the 2016-2020 Period according to Decision No. 1600/QĐ-TTg and Decision No. 1760/QĐ-TTg dated November 10, 2017 of the Prime Minister amending and supplementing Decision No. 1600/QĐ-TTg, except for grants with specific purposes and addresses for organizations and individuals inside and outside the country, or grants where the donor or the authorized representative of the donor and the Ministry of Finance have agreed on the content and amount of expenditure.

2. Scope of application: This Circular applies to agencies, units, organizations, individuals, and households using and benefiting from operating funds from the state budget for implementing the Program; other agencies, organizations, and individuals related to the management, use, and settlement of operating funds for implementing the Program.

Article 2. Implementation Principles

1. Principles, criteria, and allocation standards for operating funds for implementation according to Decision No. 12/2017/QĐ-TTg dated April 22, 2017 of the Prime Minister promulgating the Provision on Principles, Criteria, and Allocation Standards for Central Budget Funds and Local Budget Counterpart Funds for Implementing the National Target Program to Build New Rural Areas in the 2016-2020 Period (hereinafter referred to as Decision No. 12/2017/QĐ-TTg).

2.[4] Operating funds for implementing the contents of the Program must aim to achieve the goals set out in the National Criteria for New Rural Communes in the 2016-2020 Period issued by Decision No. 1980/QĐ-TTg dated October 17, 2016 of the Prime Minister, the National Criteria for New Rural Districts issued by Decision No. 558/QĐ-TTg dated April 5, 2016 of the Prime Minister, the commune new rural criteria as stipulated by the People's Committee of provinces and centrally-run cities, and the commune new rural model criteria in the 2018-2020 Period issued by Decision No. 691/QĐ-TTg dated June 5, 2018 of the Prime Minister.

3.[5] Inheriting and integrating the content and funds of the National Target Program on Sustainable Poverty Reduction in the 2016-2020 Period, other target programs, ongoing programs, and projects in rural areas; aligning with local socio-economic development plans and approved master plans for building new rural areas.

4. Transparency in the management and use of operating funds for implementing the contents of the Program.

Article 3. Content and General Expenditure Levels

In addition to the specific expenditure content and levels according to the components of the Program, some general expenditure contents and levels are stipulated as follows:

1.[6] Expenditure for organizing conferences, seminars, and training sessions (specialized conferences, mid-year and annual summary conferences; training conferences to implement tasks; training courses to implement the Program's content): Shall be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on regulations on travel expenses and conference organization costs for state agencies and public institutions (hereinafter referred to as Circular No. 40/2017/TT-BTC); Circular No. 76/2018/TT-BTC dated August 17, 2018, guiding the content and expenditure levels for building training programs and compiling textbooks for higher education and vocational education; Circular No. 36/2018/TT-BTC dated March 30, 2018, of the Ministry of Finance on guidelines for budget preparation, management, use, and settlement of funds allocated for training and cadre development.

2. Expenditure for organizing domestic scientific seminars; expenditure for specialized seminars with research nature related to the Program's content and tasks according to the approved research outline: Shall be implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, of the Ministry of Finance and the Ministry of Science and Technology guiding the standard for building, allocating, and settling the budget for science and technology tasks using state budget funds (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

3.[7] Expenditure for hosting foreign guests working in Vietnam, organizing international conferences and seminars of the Program (including ethnic languages) in Vietnam and hosting domestic guests: Shall be implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018, of the Ministry of Finance on regulations for hosting foreign guests working in Vietnam, regulations on organizing international conferences and seminars in Vietnam, and regulations for hosting domestic guests.

4. Expenditure for inspection, Maximum Points implementation of policies within the Program: Shall be implemented in accordance with Circular No. 06/2007/TT-BTC dated June the 01 year 2007 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds to ensure inspection work for policy, strategy, planning, and program implementation..

For inter-agency inspection and supervision teams: The leading agency or the program's main body (allocated inspection and supervision funds) shall be responsible for reimbursing travel expenses (transportation fees, accommodation allowances, rental fees for accommodation at the destination, and baggage and document transportation fees) for team members according to the prescribed regulations. To avoid duplicate expenditures, the leading agency or unit shall notify in writing (in the invitation letter or summons) the sending agency or unit of the personnel and clearly state that the sending agency or unit does not need to settle these expenses.

5. Expenditure for organizing statistical surveys: Shall be implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, of the Ministry of Finance on the preparation of budgets, management, use, and settlement of funds for conducting statistical surveys and national comprehensive statistical surveys.

6.[8] Expenditure for organizing study tours and experience exchanges both domestically and internationally: Shall be implemented in accordance with Circular No. 40/2017/TT-BTC and Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance on regulations on travel expenses for civil servants and officials going on short-term missions abroad funded by the state budget.

Chapter II

SPECIFIC PROVISIONS

Section 1. URBAN PLANNING FOR NEW RURAL AREAS

Article 4. Content of Planning

The content of urban planning for new rural areas shall be carried out in accordance with the guidelines of the Ministry of Agriculture and Rural Development and the provisions of Circular No. 02/2017/TT-BXD dated March 1, 2017 of the Ministry of Construction guiding rural construction planning.

Article 5. Preparation, Management, Utilization, Settlement and Final Accounts

1. The People's Committee (PC) at the provincial level, based on the level of support from the central budget, shall take the initiative to direct the preparation of the provincial planning budget; set the planning budget level for communes in accordance with the actual conditions of the province; allocate and supplement local budget funds to prepare regional construction planning; review, adjust, and supplement production planning within the commune new rural area planning project linked to agricultural restructuring at the district, regional, and provincial levels; review, adjust, and supplement infrastructure development planning for economic, social, and environmental aspects in rural areas.

2. The management, utilization, payment, and final settlement of funds for planning tasks and projects shall be implemented in accordance with the provisions of Circular No. 24/2008/TT-BTC dated March 14, 2008 of the Ministry of Finance guiding the management, utilization, and final settlement of funds for economic public services for planning tasks and projects.

3. The source of funding for implementation shall be guaranteed by the state budget from the expenditure on economic activities.

Section 2. STRENGTHENING INFRASTRUCTURE FOR INFORMATION AND COMMUNICATION SYSTEMS

Article 6. Content and Level of Expenditure

1. Content and Level of Expenditure

a) Expenditure for purchasing, installing equipment, radio towers (for stations using wireless technology), hanging poles, hanging speakers, cables, and other auxiliary materials and equipment. The structure, components, technical requirements for equipment needed to establish and upgrade radio stations; county-level radio and television stations; regional relay and rebroadcasting stations shall follow the guidelines of the Ministry of Information and Communications. Purchasing shall be carried out in accordance with current regulations on procurement of goods, materials, and equipment and related documentsCoatmaterials, equipment, and related documents.

b) Expenditure for training and guidance on managing and operating radio and television stations, relay and rebroadcasting stations for staff benefiting from these facilities. The sequence of priority for implementing tasks and requirements for training content and programs for operating equipment shall follow the guidelines of the Ministry of Information and Communications. The level of expenditure shall be implemented according to Clause 1, Article 3 of this Circular.

3.[9] Source of funding for implementation: Supported by the state budget from the cultural and information public service expenditure of the Program; integrated from target programs, programs, projects, and other lawful sources of funding.

Section 2a. DEVELOPMENT OF ECONOMIC AND SOCIAL INFRASTRUCTURE[10]

Subsection 1: Improving the System of Cultural and Sports Centers, Commune Cultural Houses - Sports Areas

Article 6a. Content and Level of Expenditure

1. Investment Projects for Building and Supporting Equipment for Communal Cultural and Sports Centers

a) Expenditure for supporting equipment serving cultural activities for communal cultural and sports centers, community houses, multipurpose halls, and children's entertainment venues. The expenditure level shall not exceed 40 million VND per communal cultural and sports center, community house, multipurpose hall, or children's entertainment venue;

b) Expenditure for training and professional development for staff working at communal cultural and sports facilities. The expenditure level shall be implemented according to Clause 1, Article 3 of Circular No. 43/2017/TT-BTC dated May 12, 2017 of the Ministry of Finance.

2. Investment Projects for Building and Supporting Equipment for Commune Cultural Houses - Sports Areas: Expenditure for supporting equipment serving cultural activities for commune cultural houses, sports areas, villages, hamlets, and children's entertainment venues. The support level shall not exceed 30 million VND per commune cultural house, sports area, village, hamlet, or children's entertainment venue.

3. Support for building electronic information websites for communes to meet Criterion 8 on information and communication.

Article 6b. Sources of Funding

The sources of funding for implementation shall be supported from the state budget through the cultural information program expenses of the Program; integrated from target programs, programs, projects, and other lawful funding sources.

Subitem 2: Completing infrastructure to ensure water supply for residents

Article 6c. Contents and Levels of Expenditure

1. Content of Expenses

Monitoring and evaluating the clean water and rural environmental sanitation index; inspecting and assessing water quality at households in areas with contaminated water sources.

2. Level of expenditure: The People's Committee at the provincial level shall submit to the People's Council to specify the specific levels of expenditure for implementation.

Article 6d. Sources of Funding

The sources of funding for implementation shall be supported from the state budget through the economic activities expenses of the Program; integrated from target programs, programs, projects, and other lawful funding sources.

Section 3. DEVELOPMENT OF PRODUCTION ASSOCIATED WITH RURAL ECONOMIC STRUCTURAL REFORM AND INCOME ENHANCEMENT FOR RESIDENTS

Subitem 1. Development of production linkage along value chains and rural industries

Article 7. Support for Projects Developing Production Linkage Along Value Chains and Connecting Production with Product Consumption

1.[11] Linkage along agricultural product value chains is a form of linkage in production, processing, or manufacturing tied to the consumption of agricultural products.

2. Objectives, contents, procedures for supporting projects developing production linkage along value chains and connecting production with product consumption: Implemented according to Circular No. 05/2017/TT-BNNPTNT dated March 1, 2017, issued by the Ministry of Agriculture and Rural Development guiding certain contents of the National Target Program on New Rural Area Construction for the period 2016-2020 (hereinafter referred to as Circular No. 05/2017/TT-BNNPTNT).

2. Contents and Levels of Expenditure

a)[12] Expenditure for consulting on building linkages (only applicable to new value chain linkages), including consulting and research to develop plans and business development strategies, market development. The support level is 100% of actual costs incurred, not exceeding 300 million VND as stipulated in Clause 1, Article 7 of Decree No. 98/2018/NĐ-CP dated July 5, 2018, of the Government on policies encouraging cooperation and linkage in agricultural production and consumption.

The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.Training and guidance on technical skills, enhancing management and governance capabilities of value chains, and market development.. The contents and levels of expenditure are implemented according to the provisions of Clause 1, Article 3 of this Circular.

c) Expenditure for applying synchronized technical processes and quality management (including good agricultural practices and product quality certifications as guided by the Ministry of Agriculture and Rural Development).

The contents and levels of expenditure are implemented according to Decision No. 01/2012/QĐ-TTg dated January 9, 2012, of the Prime Minister on some support policies for the application of Good Agricultural Practices in agriculture, forestry, and fisheries, and Joint Circular No. 42/2013/TTLT-BNNPTNT-BTC-BKHĐT dated October 16, 2013, of the Ministry of Agriculture and Rural Development, Ministry of Finance, and Ministry of Planning and Investment guiding the implementation of Decision No. 01/2012/QĐ-TTg.

For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;)[13] Expenditure for seed, materials, packaging, and product labels according to approved projects, up to three crop cycles/production periods, specifically:

- Maximum support of 100% of the cost of purchasing packaging and product labels.

- Maximum support of 100% of the cost of purchasing seeds and essential materials (including fertilizers, chemicals, livestock feed) in difficult areas, poor districts.

- Maximum support of 70% of the cost of purchasing seeds and essential materials in midland mountainous and coastal areas.

- Maximum support of 50% of the cost of purchasing seeds and essential materials in plain areas.

d) Other expenditures related to projects developing production linkage along value chains and connecting production with product consumption (if any).

3. Based on current regulations and actual needs, the People's Committee at the provincial level shall specify appropriate expenditure levels consistent with local conditions and resources.

4. In addition to the contents and levels of expenditure specified in Clause 2 of this Article, enterprises, cooperatives, cooperative unions, farms, households, and individuals implementing projects developing production linkage along value chains and connecting production with product consumption are also exempted or reduced land and water surface rental fees according to land laws; they can apply credit policies encouraging agricultural production under the linkage model and other support policies according to current laws.

5.[14] The sources of funding for implementation shall be supported from the state budget through the economic activities expenses of the Program, integrated from target programs, programs, projects, and other lawful funding sources.

Article 8. Implementation of the Science and Technology Program to serve the construction of new rural areas

1. The contents of the Science and Technology Program to serve the construction of new rural areas shall be implemented in accordance with the provisions of Decision No. 45/QD-TTg dated January 12, 2017 of the Prime Minister approving the Science and Technology Program to serve the construction of new rural areas for the period 2016-2020 (amending and supplementing Decision No. 27/QD-TTg dated January 5, 2012 of the Prime Minister), hereinafter referred to as Decision No. 45/QD-TTg.

2. Conditions for implementing projects and models under the Program

a) Objectives and conditions for implementing projects

- Objectives: Research projects according to the contents prescribed in Clause 1, Clause 2, and Clause 3 Section II Article 1 of Decision No. 45/QD-TTg.

- Conditions for implementing projects: Having an address to receive project products (including mechanism and policy projects); registering to publish articles in the Journal of Science and Technology of the Ministry of Agriculture and Rural Development, relevant ministries, sectors, localities, or foreign science and technology journals..

b)[15] Objectives and conditions for implementing models:

- Objectives: Models deploying the contents prescribed in Clause 4 Section II Article 1 of Decision No. 45/QD-TTg.

- Conditions for units implementing models: Having functions and tasks suitable to the field of the model to be deployed, meeting the requirements stipulated in Circular No. 07/2014/TT-BKHCN dated May 26, 2014 of the Ministry of Science and Technology on the procedures and formalities for determining national scientific and technological tasks using state budget funds, Circular No. 03/2017/TT-BKHCN dated April 3, 2017 of the Ministry of Science and Technology amending and supplementing some articles of Circular No. 07/2014/TT-BKHCN (for models supported by central government budget funds) and the requirements of the People's Committee of the province (for models supported by provincial government budget funds); while complying with Circular No. 08/2017/TT-BKHCN dated June 26, 2017 of the Ministry of Science and Technology on selecting and directly assigning organizations and individuals to implement national scientific and technological tasks using state budget funds.

3.[16] Contents and levels of expenditure for research projects: For research projects managed by the central government, they shall be implemented in accordance with the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment, allocation, and settlement of budget expenses. For scientific and technological tasks supported by provincial government budget funds, they shall be implemented in accordance with the current regulations of the locality regarding the establishment of budget expense standards for scientific and technological tasks using state budget funds.

4. Contents and levels of support for implementing models

a) Contents of support and levels of support:

- Support for building experimental models, including models of exemplary rural areas linked to civilized cities; models of new cooperative enterprises operating under the Cooperative Law 2012: The state budget will support the project implementation costs according to the specific requirements of each project.

- Support for planning and architectural models of new rural areas; models applying renewable energy technologies to build new rural areas; models managing and treating rural environmental pollution; models developing sustainable and climate-resilient agriculture and rural areas: The state budget will support up to 70% of the project implementation costs according to the current state budget classification (excluding factory buildings), the remaining costs will be supported by other economic and social development programs, and beneficiaries of the models will contribute.

- Support for models preserving and processing agricultural products and organizing commodity agricultural production linked to value chain integration; models applying irrigation technologies combined with agricultural practices reducing methane emissions and greenhouse effects; high-tech agricultural production models combined with agricultural mechanization: The state budget will support up to 50%. For models applying appropriate technological advancements to difficult communes, remote areas, border regions, and islands: The state budget will support up to 70% of the project implementation costs (excluding factory buildings) as stipulated in Circular No. 348/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance on financial management for the "Program to Support the Application and Transfer of Scientific and Technological Advances to Promote Economic and Social Development in Rural Areas, Mountainous Regions, and Ethnic Minority Areas from 2016 to 2025"; the remaining costs will be contributed by organizations and beneficiaries of the project models.

b) Scale of implementing models, economic and technical norms, and support contents of each type of model according to guidelines issued by the Ministry of Agriculture and Rural Development (for models organized by the Ministry of Agriculture and Rural Development); Provincial People's Committees (for models organized by Provincial People's Committees).

c) Model management expenses: Units implementing models may allocate up to 3% of the budget estimate (the state budget support portion) for management, guidance, inspection, and supervision of model implementation.

d) State budget support funds shall be provided according to progress and corresponding to the actual investment ratio of the project model owner.

5. Other expenditure items:

a) Remuneration for members of the Steering Committee and the Head of the Science and Technology Program to serve the construction of new rural areas. Implemented in accordance with the provisions of Joint Circular No. 207/2013/TTLT-BTC-BKHCN dated December 25, 2013 of the Ministry of Finance and the Ministry of Science and Technology on financial management of key national science and technology programs.

b) Expenditure for establishing content and organizing seminars, conferences, and training sessions: Implemented in accordance with Clause 1 Article 3 of this Circular.

6.[17] The funding sources for implementation shall be supported from the central budget under the science and technology expenses of the program; counterpart funding from local budgets, financial support from international cooperation organizations, enterprises, agricultural cooperation organizations, and other lawful funding sources; integration from economic and social development programs and other related science and technology programs..

Article 9. Support for Developing Rural Industries

[18]

1. The scope of expenditure and the level of expenditure shall be implemented in accordance with the provisions of Government Decree No. 52/2018/NĐ-CP dated April 12, 2018 on developing rural industries, Decision No. 490/QD-TTg dated May 7, 2018 of the Prime Minister approving the One Product Per Commune Program for the period 2018-2020, and guiding documents.

2. Based on the scope of expenditure and the level of expenditure stipulated in this Circular and the guidance of the Ministry of Agriculture and Rural Development, the People's Committees of provinces shall direct the implementation of specific levels of support and support periods for each item in accordance with the conditions and resources of each province.

3. The funding sources for implementation shall be supported from the state budget under the economic activities expenses of the Program, integrated from Target Programs, Programs, Projects, and other lawful funding sources.

Subsection 2. Support for Training Human Resources to Develop Cooperatives during the Period 2015-2020

Article 10. Objectives, Scope, and Content of Implementation

The objectives, scope, and content of support for training human resources to develop cooperatives during the period 2015-2020 shall be carried out in accordance with Decision No. 2261/QD-TTg dated December 15, 2014 of the Prime Minister approving the Program to Support Cooperative Development during the Period 2015-2020 and the guidance of the Ministry of Planning and Investment.

Article 11. Scope of Expenditure and Level of Expenditure

1. The scope of expenditure and the level of expenditure shall be implemented in accordance with Circular No. 340/2016/TT-BTC dated December 29, 2016 of the Ministry of Finance guiding the level of support and financial mechanisms for supporting the training of cooperative human resources, establishing new cooperatives, and restructuring cooperative operations under the Program to Support Cooperative Development during the Period 2015-2020.

2. The funding sources for implementation shall be guaranteed from the education and vocational training expenses.

Subsection 3. Improving the Quality of Vocational Training for Rural Labor

Article 12. General Scope of Expenditure and Level of Expenditure

1. Expenditure for establishing and appraising projects to support primary-level vocational training and training under three months: d.1. Amount of taxable income in Vietnam:shall be carried out in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN..

2Expenditure for renting venues, machinery, and equipment to serve training activities: The level of expenditure shall be based on contracts, actual prices at the time of rental, suitable for specific tasks, and decided by the head of the implementing unit.

3. Expenditure for organizing training classes for vocational skills, pedagogical skills, and teaching methods for primary-level vocational instructors and training under three months; management skills training for educational staff both domestically and internationally; business knowledge and entrepreneurship training for rural labor; management and training consultancy skills enhancement for rural labor; employment consultancy skills enhancement for rural labor; enhancing the capacity of the teaching staff, management personnel, and consultants on vocational training and employment: Contents ofand levels of expenditure shall be implemented in accordance with Clause 1, Article 3 of this Circular.

4. Expenditure for managing and inspecting the implementation of vocational training for rural labor;expenditure for building information management systems and databases on vocational training for rural labor: Shall be implemented in accordance with Articles 45 and 46 of this Circular.

Article 13. Propaganda and consultation for vocational training and employment

1. Expenditure on communication activities

a) Content of expenditure

- Expenditure on information dissemination and propaganda about vocational training and employment for rural workers through mass media, including newspapers, magazines, bulletins, periodicals, special issues, radio stations, television stations, mobile information services, and specialized exhibitions;

- Expenditure on printing propaganda materials; publishing career selection books and employment handbooks for rural workers, and other related activities.

b) The head of the agency responsible for implementing communication tasks shall be responsible for selecting the form, content, and level of support, ensuring the principles of economy, effectiveness, and compliance with legal provisions on bidding, ordering, and assigning tasks.

2. Expenditure on consulting for vocational training and employment for rural workers and persons with disabilities: The expenditure rate is 15,000 VND/person consulted.

3.[19] Expenditure for the construction and compilation of materials to organize knowledge and skill enhancement training for propagandists and mobilizers. Specific expenditure rates are as follows:

a) Expenditure on compiling materials: 60,000 VND/page (350 words);

b) Expenditure on overall revision and editing: 40,000 VND/page (350 words);

c) Expenditure on review and comment: 35,000 VND/page (350 words). Article 14. Reviewing, updating, and supplementing vocational training needs.

Article 14. Reviewing, updating, and supplementing vocational training needs

1. The content of reviewing, updating, and supplementing vocational training needs for rural workers shall be carried out in accordance with the provisions of Paragraph b Point 1 Section V Article 1 Decision No. 1956/QD-TTg dated November 27, 2009 of the Prime Minister approving the Rural Vocational Training Program until 2020 (hereinafter referred to as Decision No. 1956/QD-TTg); Clause 8 Article 1 Decision No. 971/QD-TTg dated July 1, 2015 of the Prime Minister amending and supplementing Decision No. 1956/QD-TTg (hereinafter referred to as Decision No. 971/QD-TTg).

2. Expenditure levels: Implementation in accordance with the provisions of Clause 5 Article 3 of this Circular.

Article 15. Developing training programs, teaching materials, and instructional materials for primary level, less than three months

1. Expenditure on developing training programs

a) Expenditure on job analysis and work analysis to establish occupational knowledge and skills standards

- Soliciting expert opinions on job analysis diagrams: Maximum expenditure is 250,000 VND/opinion in writing (maximum seven opinions);

- Compiling job analysis forms from three steps of work down: Expenditure is 250,000 VND/form, four to five steps of work is 280,000 VND/form, and six steps of work or more is 320,000 VND/form;

- Soliciting expert opinions on work analysis forms: maximum 500,000 VND/form/opinion in writing (maximum seven opinions);

- Finalizing job analysis forms and work analysis forms from three steps of work down: 220,000 VND/form, four to five steps of work: 250,000 VND/form, and six steps of work or more: 260,000 VND/form.

b) Expenditure on designing approved training programs: 25,000 VND/hour.

c) Expenditure on compiling training programs

- New program compilation: 70,000 VND/hour (including costs for hiring experts to advise and supervise program development at 15,000 VND/hour);

- Overall revision and editing of programs: 40,000 VND/hour.

d) Expenditure on reviewing, evaluating, and assessing programs: 35,000 VND/hour.

đ) Expenditure on revising and supplementing programs: Maximum expenditure is up to 30% of the expenditure for new program development as stipulated in Point c Clause 1 of this Article.

The standard number of hours for designing, compiling, and reviewing training programs for each primary level occupation, less than three months, shall be implemented in accordance with the provisions of Circular No. 42/2015/TT-BLDTBXH dated October 20, 2015 of the Ministry of Labor, Invalids, and Social Affairs on primary level training and Circular No. 43/2015/TT-BLDTBXH dated October 20, 2015 of the Ministry of Labor, Invalids, and Social Affairs on regular training.

2. Expenditure on compiling training manuals for primary level, less than three months

a) Writing manuals (including costs for hiring experts to advise and supervise): Expenditure is 60,000 VND/page (350 words);

b) Drawing technical drawings and illustrations in manuals: Expenditure ranges from 130,000 VND to 260,000 VND/drawing depending on the complexity of the drawings and illustrations;

c) Overall revision and editing: 40,000 VND/page (350 words);

d) Reviewing, critiquing, and commenting: 35,000 VND/page (350 words);

đ) Expenditure on revising and supplementing manuals: Maximum expenditure does not exceed 45% of the expenditure for new manual development.

3. Expenditure on developing instructional materials

a) Expenditure on developing guidance materials: Maximum expenditure is 70% of the expenditure for compiling training manuals for primary level, less than three months as stipulated in Clause 2 of this Article;

b) Expenditure on purchasing learning materials: Implemented according to specific quotas defined for each occupation and procurement regulations currently in force regarding the purchase of goods, supplies, equipment, and related documents.

4. Expenditure on developing training programs and manuals for intermediate and college levels through distance education: Content and expenditure levels are implemented in accordance with the pilot program for developing training programs and manuals for intermediate and college levels.

5. Expenditure on establishing economic and technical norms and lists of training equipment for primary level occupations and training less than three months: Content and expenditure levels are implemented in accordance with the provisions in the Appendix attached to this Circular.

6. Establishing exit standards and accompanying evidence (minimum knowledge volume, competency requirements that learners achieve upon graduation) for primary level, including:

a) Conducting surveys, evaluations, and selecting minimum knowledge volume and competency requirements that learners achieve upon graduation for primary level: Expenditure is implemented in accordance with the provisions of Circular No. 109/2016/TT-BTC.

b) Editing, reviewing, critiquing, commenting, approving, and issuing minimum knowledge volume and competency requirements that learners achieve upon graduation for primary level:

- Design expenditure: 30,000 VND/hour;

- Compilation expenditure: 100,000 VND/hour;

- Overall revision and editing expenditure: 60,000 VND/hour;

- Expert opinion solicitation expenditure for revision and completion: 2,000,000 VND/opinion (maximum seven opinions);

- Hiring experts, consultants, and supervisors for development: 25,000 VND/hour;

- Cost for review, comment, evaluation: 40,000 VND/hour;

- Cost for editing and supplementing regulations, including: Design, compilation, repair, overall editing costs calculated at 30% of new construction costs; Survey, seminar, expert opinion solicitation, hiring experts, consulting guidance, construction supervision; review, comment, evaluation costs calculated at 100% of new construction costs.

Article 16. Compilation of training programs and materials

1. Content of expenses: Compilation of training programs and materials for vocational skills enhancement for primary level vocational teachers and skilled workers; new technology training programs and materials; advanced vocational skills enhancement programs and materials; management staff training programs and materials for vocational education institutions; management and vocational training consultancy programs and materials; job placement consultancy programs and materials; business knowledge and entrepreneurship training programs and materials for rural laborers.

2. Levels of expenditure

a) Compilation of programs:

- Program compilation: 100,000 VND/hour;

- Overall editing and revision: 40,000 VND/hour;

- Program review: 30,000 VND/hour.

b) Compilation of training materials

- Training material compilation: 55,000 VND/page (350 words);

- Overall editing and revision: 35,000 VND/page (350 words);

- Review, comment, evaluation of training materials: 20,000 VND/page (350 words).

c) Editing and supplementing training programs and materials: Maximum equal to 30% of new construction costs.

The standard hours specified for each program and training material for primary level vocational teacher and skilled worker training are implemented according to the regulations of the Minister of Labor, Invalids and Social Affairs.

Article 17. Support for repairing physical facilities, purchasing training equipment, and transportation means for mobile training

1. Recipients of support

a) Public vocational education centers at the district level or public general education and vocational education centers at the district level reorganized according to Circular Joint Circular No. 39/2015/TTLT-BLDTBXH-BGDĐT-BNV dated September 19, the 10 year 2015 of the Ministry of Labor, Invalids and XSocial Affairs, the Ministry of Education and - Office of the President of the StateTraining, and the Ministry of Home Affairs guide the merger of vocational training centers, general education centers, and comprehensive technical centers at the district level into general education and vocational education centers; functions, duties, authorities, and organizational structure of the public vocational education center (hereinafter referred to as the public vocational education center);

b) Schoolsof arts and crafts colleges, public arts and crafts colleges in districts without public vocational education centers;

c)[20] Youth Employment Service Centers; Youth Vocational Education Centers; Vocational Training and Employment Service Centers of political and social organizations.

d)[21] Social assistance facilities conducting vocational orientation and training for persons with disabilities.

2. Content of support is carried out according to Decision No. 1956/QD-TTg to continue supporting investment in physical facilities and equipment during the period 2016-2020. Ministries, sectors, and localities shall review and propose a list of facilities specified in Clause 1 of Article 17 of this Circular that have not been supported during the period 2009-2015 or have been fully supported during the period 2009-2015 but still fail to meet the requirements for ensuring training quality, and submit it to the Ministry of Labor, Invalids and Social Affairs for consolidation and approval of the list of facilities to be supported during the period 2016-2020 according to regulations. The support for purchasing pick-up trucks shall be implemented according to current regulations OF THE STATE on standards, norms, and management and usage systems for travel vehicles in state agencies, public service units, and state-owned enterprises. Localities shall not use the funds from the Program to invest in and construct new public vocational education institutions.

3. Level of support based on the Project approved by the competent authority, consistent with the allocated budget estimate and Decision No. 1956/QD-TTg ; ensuring the total level of support does not exceed 30% of the allocated financial resources for the content "Improving the quality of vocational training for rural laborers".

Article 18. Construction and expansion of vocational training models for rural workers

1. Content, funding level, and implementation methods for pilot vocational training models for rural workers through contracts between state management agencies and training institutions as stipulated in Circular No. 152/2016/TT-BTC dated October 17, 2016 of the Ministry of Finance on the management and use of funds to support primary-level training and training under three months (hereinafter referred to as Circular No. 152/2016/TT-BTC).

For vocational training in the form of apprenticeship, skill transmission, and practice specifically for persons with disabilities, the settlement shall be based on actual quantities; content and funding levels shall be implemented according to the provisions of Circular No. 152/2016/TT-BTC.

2. Funding for expanding vocational training models for rural workers (including inspection, evaluation, summary, and guidance for expansion): Not exceeding 5% of the total funding for model construction.

Article 19. Vocational Training for Rural Workers

1. Content of vocational training activities for rural workers, persons with disabilities, skilled artisans, and experienced workers in accordance with labor market demands: Implemented according to the provisions at Point g Clause 8 Article 1 Decision No. 971/QĐ-TTg, Point c Clause 3 Section II Decision No. 1100/QĐ-TTg dated June 21, 2016 of the Prime Minister approving the Implementation Plan for the United Nations Convention on the Rights of Persons with Disabilities and Decision No. 46/2015/QĐ-TTg dated September 28, 2015 of the Prime Minister stipulating policies to support primary-level training and training under three months.

2. Content and funding levels: Implemented according to Circular No. 152/2016/TT-BTC.

For vocational training in the form of apprenticeship, skill transmission, and practice specifically for persons with disabilities, the settlement shall be based on actual quantities; content and funding levels shall be implemented according to the provisions of Circular No. 152/2016/TT-BTC.

Article 20. Sources of Funding

[22]

The funding sources for implementation are supported from the state budget for educational and vocational training expenses of the Program, integrated from Target Programs, Programs, projects, and other lawful funding sources..

Subsection 4. Improving the Quality of Implementation of the One Commune One Product Program during the 2018-2020 period (English name: One Commune One Product, abbreviated as the OCOP Program)[23]

Article 20a. Objectives, Scope, and Content of Implementation

Implemented according to the provisions of Decision No. 490/QĐ-TTg dated May 7, 2018 of the Prime Minister approving the One Commune One Product Program for the 2018-2020 period and guidelines of the Ministry of Agriculture and Rural Development.

Article 20b. Content and Funding Levels

1. Content of Expenses

a) Funding for building Provincial and District Plans, including funding for supporting surveys, data collection on products, hiring experts to advise on plan development;

b) Funding for promoting communication, information dissemination, product data, participation in trade promotion activities for OCOP-rated products; developing promotional materials, training, and publicity to serve the OCOP Program;

c) Funding for inspecting and guiding the implementation of the OCOP Program;

d) Funding for training staff implementing the OCOP Program, including visits and learning experiences within and outside the province. In cases where international visits and learning experiences are organized, they must be carried out according to the directives of competent authorities and in compliance with financial management regulations;

đ) Funding for training organizations and individuals participating in the OCOP process at various levels;

e) Funding for organizing annual competitions and evaluating, ranking OCOP products at various levels, including hiring experts, transporting and preserving products for competition, organizing judging, quality control costs, and announcing results;

g) Funding for managing trademarks of OCOP products, including registration fees, design costs for product trademarks participating in the OCOP process, printing labels, and certificates.

2. Funding levels: Implemented according to current regulations and provisions of Articles 5, 6, and 7 of the Circular.

Section 4. POVERTY REDUCTION AND SOCIAL SECURITY

Article 21. Poverty Reduction

1. Content and level of expenditure: Implemented in accordance with the provisions of Circular No. 15/2017/TT-BTC dated February 15, 2017 of the Ministry of Finance on managing and using state budget funds for implementing the National Target Program on Sustainable Poverty Reduction for the period 2016-2020.

2. Sources of funds: The National Target Program on Sustainable Poverty Reduction for the period 2016-2020 and other legitimate sources of funds.

Article 22. Implementation of Social Security Programs at Communes and Villages

1. Content and level of expenditure: Implemented in accordance with current regulations and certain contents and levels of expenditure as follows: a) Propaganda and dissemination of social security policies, specifically:

- Producing radio and television programs on mass media; purchasing, duplicating, and distributing communication materials. The selection of forms and content of propaganda, communication programs shall be decided by the head of the agency responsible for communication based on the approved budget and implemented in accordance with current regulations on bidding, ordering, and assigning tasks to provide public services funded by the state budget.

Community radio broadcasting (supporting editing and broadcasting)

- Making new, repairing posters, banners, slogans: Expenditure level according to local market prices and valid expense receipts.

b) - Editing costs:

80,000 VND per article from 350 to less than 600 words, 100,000 VND per article from 600 words and above; - Remuneration for broadcasters: 15,000 VND per session. In cases of broadcasting in ethnic languages, the remuneration is 20,000 VND per session.

c) Organizing specialized lectures and policy dialogues

- Training fees for speakers, drinking water for participants

in accordance with Clause 1, Article 3 of this Circular; - Venue rental, backdrop, tent, tables and chairs, audio equipment (if applicable): The level of expenditure is based on contracts, receipts, or invoices (in the case of service rentals).

d) Supporting minor renovation and repair of communal public works to ensure accessibility for persons with disabilities

- The preparation, allocation, and distribution of budgets for minor renovation and repair of communal public works shall be carried out in accordance with the provisions of the State Budget Law and guiding documents;

- Management and settlement of funds for minor renovation and repair of communal public works shall be conducted in accordance with Section D, Part II of Circular No. 86/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance on management and settlement of investment capital and investment-like state budget funds (hereinafter referred to as Circular No. 86/2011/TT-BTC) and Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing some articles of Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance on control and settlement of state budget expenditures through the State Treasury (hereinafter referred to as Circular No. 39/2016/TT-BTC). For communal renovation and repair projects where the commune is the principal investor with community participation, implementation shall be in accordance with Article 49 of this Circular.

Implementation of social security policies in the locality:

đ) Expenditure for inspection, Maximum Points Shall be carried out in accordance with Clause 4, Article 3 of this Circular. Article 23. Sources of Funds

The funds are allocated within the regular budget expenditure plan of the local government, funds integrated from the National Target Program on Sustainable Poverty Reduction for the period 2016-2020, social security programs, and other legitimate sources of funds.

[24]

Sources of funds allocated in the regular budget expenditure plan of the local budget, funds integrated from the National Target Program on Sustainable Poverty Reduction for the period of 2016-2020, social welfare programs, and other lawful sources of funds.

Section 5. RURAL EDUCATION DEVELOPMENT

Article 24. Contents and Levels of Expenditure

1.[25] The contents and levels of expenditure shall be implemented in accordance with the provisions of Clause 1 and Clause 5, Article 3 of this Circular, specifically:

a) Expenditure for supervision, inspection, and evaluation, including sudden inspections, annual inspections, mid-term reviews, and final evaluations of the program's contents and tasks; including inspections for educational recognition, literacy, and checks on the material infrastructure standards of educational facilities;

b) Expenditure for conferences and seminars; training and capacity building for special education content and ethnic minority languages for managers, teachers, and staff at specialized schools and ethnic minority education facilities; training and technical support for participants in literacy eradication, preschool, primary, and lower secondary education popularization, and related anti-literacy loss activities in rural areas;

c) Expenditure for surveys and studies on the following contents: number of illiterates and re-illiterates aged 15 to 60; preschool, primary, and lower secondary education popularization; ensuring material infrastructure standards for educational facilities.

2. Expenditure for supporting learning materials for literacy eradication and anti-re-illiteracy programs:

a) For learners in literacy classes supported by the state, depending on local conditions, the provincial People's Committee approves the list of learning materials and quantities within the scope of middle school learning material support as stipulated in Clause 6, Article 2 of Joint Circular No. 109/2009/TTLT-BTC-BGDĐT dated May 29, 2009, issued by the Ministry of Finance and the Ministry of Education and Training guiding financial regulations for students in boarding schools for ethnic minorities and preparatory universities for ethnic minorities;

b) For evening popularization and literacy classes, the state budget supports expenses for nighttime lighting and purchasing notebooks to track the learning process and common textbooks. The actual level of support is determined by the locality based on the balanced budget, scale, and duration of operation of the literacy classes.

3. Expenditure for mobilizing and promoting illiterates and re-illiterates to attend literacy classes. The actual level of support is determined by the locality based on the balanced budget, scale, and duration of operation of the literacy classes.

4. Expenditure for preschool education for five-year-olds, primary education popularization, and lower secondary education popularization: Supporting material infrastructure for preschools, primary schools, and lower secondary schools to meet national standard requirements for school size, material infrastructure, and equipment level (1). Purchasing is carried out according to materials, and equipment and related documentsCoatmaterials, equipment, and related documents.

5. Payment for teaching staff and non-staff members teaching literacy and anti-re-illiteracy classes, specifically:

a) For staff within the establishment: Teaching remuneration is calculated based on actual teaching hours. In cases where the number of teaching hours exceeds the standard quota, payment is made according to Circular No. 07/2013/TTLT-BGDĐT-BNV-BTC dated March 8, 2013, jointly issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance, guiding the implementation of overtime pay for teachers in public educational institutions;

b) For non-staff members who have the necessary qualifications and teaching ability and voluntarily participate in teaching literacy classes:

- For those receiving remuneration: The state budget supports remuneration for these individuals according to agreed contracts. The maximum remuneration level in the contract is equivalent to the salary of a teacher within the establishment with the same level of education, years of experience teaching the same grade level, according to the salary table issued together with Decree No. 204/2004/NĐ-CP dated December 14, 2004, of the Government on salary systems for civil servants, public officials, and armed forces personnel.

- For volunteers: The state budget supports living, accommodation, and travel expenses for these individuals according to travel expense regulations. The content and level of expenditure are implemented according to Circular No. 40/2017/TT-BTC.

Article 25. Sources of Funding

[26]

The sources of funding for implementation shall be supported from the state budget through the expenditure on educational and vocational training programs, integrated from target programs, projects, and other lawful sources of funding.

Section 6. DEVELOPMENT OF RURAL HEALTH SERVICES, IMPROVING THE QUALITY OF HEALTH CARE FOR RURAL POPULATIONS

Article 26. General Content and Expenditure Levels

[27]

The general content and expenditure levels shall be implemented in accordance with the provisions of Article 3 of Circular No. 43/2017/TT-BTC and Article 4 of Circular No. 26/2018/TT-BTC dated March 21, 2018, issued by the Ministry of Finance, regarding the management and use of expenditure for the implementation of the Target Program on Health and Population during the period 2016-2020.

Article 27. Special Expenditures for Reproductive Health Care

1.[28] Expenditure for training midwives in mountainous, remote, and island areas who have been trained and are directly implementing reproductive health care activities in the community (excluding those receiving allowances for village health workers under Decision No. 75/2009/QĐ-TTg dated May 11, 2009, of the Prime Minister on the allowance system for village health workers): 0.3 times the base salary per person per month (only one midwife per village will be supported).

2. Expenditure for supporting midwife kits in villages according to the professional guidelines issued by the Minister of Health.

3. Expenditure for testing for pathogens causing reproductive tract infections and cervical cancer (including sample collection costs) at current medical service rates.

Article 28. Special Expenditures for Improving Child Nutrition Status

1.[29] Expenditure for purchasing raw materials for nutrition practice activities and food preparation techniques for pregnant women, caregivers of children under five years old suffering from malnutrition or obesity; disabled children: 10,000 VND per person.

2. Expenditure for purchasing and transporting nutritional products to be provided free of charge to pregnant women, lactating mothers, and children under five years old suffering from malnutrition in poor households in particularly difficult communes. The quantity is determined by the competent authority within the approved budget estimate.

In cases where the implementation is carried out concurrently with campaigns to screen and improve child nutrition status improving child nutrition status send a text message campaign supplementing vitamin A and micronutrients (on June 1st and December 1st each year), only one transportation cost for nutritional products will be supported according to Clause 2 of this Article or Point d of Clause 6 of Article 26 of this Circular.

3.[30] Supporting children aged 6 months to 60 months to take vitamin A in the community:

a) For particularly difficult communes: 4,000 VND per child per dose (per intake);

b) For remaining communes: 2,000 VND per child per dose (per intake).

Article 29. Sources of Funding

[31]

The sources of funding for implementation shall be integrated from target programs, projects, and other lawful sources of funding.

Section 7. IMPROVING THE QUALITY OF CULTURAL LIFE FOR NEW RURAL RESIDENTS

Article 30. Contents of Expenditure

1. Cultural products used in cultural facilities:

a) Legal books: The source of books and funding shall be implemented according to Decision No. 06/2010/QĐ-TTg dated January 25, 2010, of the Prime Minister on the construction, management, and exploitation of Legal Bookshelves;

b) Books and materials on agriculture and rural areas: Cooperate with the agricultural sector and rural development in circulating and disseminating agricultural, fishery, forestry promotion materials. The funding shall come from agricultural extension programs, local budgets, and other lawful fundraising sources.

c) Providing cultural books, newspapers, magazines

- Target Program on Cultural Development (providing books, equipment, cultural information products to border guard posts and cultural propaganda teams of the Border Guard Force to eliminate cultural blank spots in border and island areas; Supporting cultural publications for particularly difficult communes, mobile information teams at district level in particularly difficult areas; some boarding schools for ethnic minorities).

- Free newspaper distribution to ethnic minority and mountainous regions, particularly difficult areas;

- Contributions from the people and society.

2. Organizing cultural, sports activities, recreational activities for children at commune and village levels: Central budget supplements for local budgets, commune budgets, and voluntary lawful funding from the people to organize cultural and sports activities according to specialized guidance from the Ministry of Culture, Sports and Tourism.

3. Promoting good models of cultural identity and fine traditions of each region, ethnic group

a)[32] The Ministry of Culture, Sports and Tourism, Provincial Departments of Culture, Sports and Tourism (Provincial Departments of Culture and Sports) implement tasks and projects approved (research topics; basic investigation projects) from regular funding for these tasks.

b) Local budget (province, district level) implements the expansion of research results to disseminate appropriately in the locality (traditional cultural values of the locality, region; restored festivals...).

4. Regarding the purchase, replacement, repair of cultural and sports facilities and equipment serving professional activities of cultural and sports facilities (speakers, radio stations, microphones, stage backdrops, basic sports training equipment...): Central budget supplements for local budgets; local budgets and voluntary contributions from residents in the area.

Article 31. Sources of Funding

[33]

The sources of funding for implementation shall be supported from the state budget through cultural information affairs expenses; annual regular budget allocations assigned to the Ministry of Culture, Sports and Tourism, localities; integration from target programs, programs, projects, and mobilization of community contributions.

Section 8. RURAL ENVIRONMENTAL SANITATION, POLLUTION MITIGATION AND ENVIRONMENTAL IMPROVEMENT IN CRAFT VILLAGES

Article 32. Expenditure on Supporting the Construction of Sanitary Latrines

[34]

1. Content of expenditure: Support for the construction, repair, and upgrading of sanitary latrines for households (poor households, near-poor households, policy families, and households with disabled members); schools (kindergartens, primary schools, secondary schools, high schools), health stations.

2. Expenditure levels:

a) For households

- Poor households based on income criteria, multi-dimensional poor households lacking basic social services regarding sanitary latrines, policy families, and households with disabled members shall be supported by the state budget not exceeding 70% of the cost of model sanitary latrines.

- Multi-dimensional poor households not lacking basic social services regarding sanitary latrines, near-poor households shall be supported by the state budget not exceeding 35% of the cost of model sanitary latrines.

b) For other subjects (schools, health stations): The People's Committee of the province shall specify the level of support but not exceeding 25% of the cost of model sanitary latrines.

c) The People's Committee of the province or the agency authorized by the People's Committee of the province shall approve the design models and costs of sanitary latrines suitable for local conditions as the basis for support.

3. The process of supporting the construction of sanitary latrines shall be carried out according to QCVN 01 issued by the Minister of Health pursuant to Circular No. 27/2011/TT-BYT dated June 24, 2011, and the guidance of the provincial People's Committee.

Article 33. Expenditure on Supporting the Construction of Livestock Sheds that Meet Sanitation Standards

1. Content of expenditure: Support for poor households, near-poor households, and policy families to construct livestock sheds that meet sanitation standards (including equipment, facilities for collecting and treating waste, veterinary hygiene, and environmental protection), contributing to ensuring the proportion of households with livestock sheds meeting standard requirements.

2. Level of expenditure: Poor households and policy families shall be supported by the state budget not exceeding 70% of the cost of livestock sheds that meet sanitation standards. Near-poor households shall be supported by the state budget not exceeding 35% of the cost of livestock sheds that meet sanitation standards.

3. The People's Committee of the province or the agency authorized by the People's Committee of the province shall approve the design models and costs of constructing livestock sheds that meet sanitation standards suitable for local conditions as the basis for support.

Article 34. Expenditure on Supporting the Collection and Treatment of Solid Waste; Collection and Treatment of Domestic Wastewater; Beautification of the Environment

1. Objectives, contents, principles, and procedures for support: To be implemented according to the guidelines of the Ministry of Agriculture and Rural Development, the Ministry of Natural Resources and Environment, and the provincial People's Committee.

2. Content of expenditure: Support activities for the collection and treatment of domestic waste in particularly difficult communes, traditional craft villages, recognized craft villages in industries encouraged for development under Decree No. 19/2015/NĐ-CP dated February 14, 2015, of the Government detailing certain provisions of the Law on Environmental Protection; support for poor households, near-poor households, and policy families to build mobile garbage pits for self-sorting and treating solid waste at home; support for communication, raising awareness, training, and learning from models on management, collection, and treatment of waste and wastewater for relevant organizations and individuals in implementing environmental criteria in building new rural areas; support for purchasing trees, seeds, fertilizers, and constructing tree-lined roads according to planning; support for restoring and improving public water surface areas in residential areas (ponds, lakes, canals, ditches, rivers) to beautify the rural environment.

3. The level of expenditure shall be implemented according to current regulations; including: travel expenses, conference organization, program framework development and textbook compilation for courses shall be implemented in accordance with Clause 1, Article 3 of this Circular. The provincial People's Committee shall base on current regulations, hours worked implementin the locality to specify specific levels of support appropriate to local conditions and resources.

Article 35. Remediation of Pollution and Improvement of the Environment in Seriously Polluted Craft Villages

[35]

1. Content: Support for renovation and upgrading of centralized waste collection and treatment systems in craft villages with particularly severe environmental pollutionaccording to the project approved by the competent authority, including investigation (, survey, analysis, evaluationof the environmental pollution situation to develop the project inspection, acceptance of the projectìThe level of support from the state budget, shall not exceed 50% of the total project cost).

2. ; the remainder from local government budgets and other sources (if any). Conditions for receiving support: Projects will be considered for funding when they meet the following conditions: They have been approved by the competent state agency in accordance with current laws and included in the annual budget plan; b) The People's Committee of the province commits

3. to allocate sufficient counterpart funds to implement the project

a) and commits that the project has not yet been allocated implementation funds and has not received support from other sources;

c) The project must include content on plans and commitments for sustainable operation and maintenance of the waste collection and treatment system

after the project ends;Priority funding is given to provinces and centrally governed cities still receiving subsidies from the central budget. For projects funded by the central budget, if the locality fails to implement the project, does not allocate the committed counterpart funds or uses the funds for purposes other than intended, then the funds provided must be recovered and returned to the central budget.

d) 5. Proposals for support, criteria for identifying craft villages with particularly severe environmental pollution to be prioritized for support shall be guided by the Ministry of Natural Resources and Environment.

4. Article 35a. Implementation of the Pilot Project to Improve and Promote the Model of Environmental Protection in New Rural Areas in Difficult Communes, Border Areas, and Islands in the Period 2017-2020 through Socialization trOther expenditures under the Pilot Project to Improve and Promote the Model of Environmental Protection in New Rural Areas in Difficult Communes, Border Areas, and Islands in the Period 2017-2020 pursuant to Decision No. 712/QĐ-TTg dated May 26, 2017 of the Prime Minister (excluding the expenditure items stipulated in Articles 32, 33, 34, and 35 of this Circular) shall be implemented in accordance with Circular No. 02/2017/TT-BTC dated January 6, 2017 of the Ministry of Finance guiding the management of environmental public service funds. trArticle 36. Source of Funds

The source of funds for implementation shall be supported by the state budget from the expenditure on public services for environmental protection under the Program, integrated from various Target Programs, programs, projects, contributions from community residents, enterprises, and other organizations in accordance with the law, and other legitimate sources of funds.

Chapter 9. IMPROVING QUALITY AND ENHANCING THE ROLE OF PARTY ORGANIZATIONS, STATE ADMINISTRATIVE BODIES, AND SOCIAL POLITICAL ORGANIZATIONS IN NEW RURAL AREA DEVELOPMENT

[36]

Article 37. Expenditure Items

1. Item 1: Training and Capacity Building for Administrative Management and Economic-Social Management Skills for Village Cadres and Civil Servants

[37]

a) Expenses for compiling and revising training materials on administrative management and economic-social management skills for village cadres and civil servants during the period 2016-2020;

b) Expenses for organizing training courses, seminars, and capacity building for village cadres and civil servants in line with the program content;

c) Expenses for work-related travel, inspection, supervision, and organization of capacity building activities for village cadres and civil servants.

2. Item 2: Participation of the Vietnam Fatherland Front and Social-Political Organizations in New Rural Area Development under the "All People United to Build New Rural Areas and Civilized Urban Areas" Campaign

a) Expenses for work-related travel for guidance, inspection, supervision, and surveys related to monitoring activities;

b) Expenses for organizing meetings to deploy, review, and conclude monitoring activities, and organize roundtable discussions and seminars on monitoring;

c) Expenses for preparing reports on monitoring results and submitting recommendations;

d) Expenses for providing comments in writing on monitoring reports;

b) Expenses for information dissemination and publicity through mass media;

d) Expenses for rewarding collectives and individuals with outstanding achievements in the "All People United to Build New Rural Areas and Civilized Urban Areas" campaign.

đ) Other expenses directly serving monitoring activities.

3. Item 4: Implementation of the "Nationwide Efforts to Build New Rural Areas" Campaign

a) Expenses for publicity on the "Nationwide Efforts to Build New Rural Areas" campaign through mass media;

b) Expenses for compiling, printing, and distributing materials about exemplary models participating in new rural area development;

c) Expenses for work-related travel to inspect and supervise the implementation of the "Nationwide Efforts to Build New Rural Areas" campaign;

d) Expenses for rewarding individuals, enterprises, and entrepreneurs who contribute to new rural area development.

Item 5: Improving and Enhancing the Quality of Administrative Services

Expenses for data conversion, standardization, creation; standardization of online public service delivery processes shall be carried out in accordance with the regulations of the Ministry of Finance on managing and using public service funds for implementing the Information Technology Target Program.

4. Item 6: Evaluation, Recognition, and Construction of Law-Compliant Villages; Ensuring and Strengthening Citizens' Access to Law

Implementation shall be in accordance with the provisions on expenditure items for legal awareness improvement work as stipulated in Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice regarding the preparation of budgets, management, use, and settlement of state budget funds to ensure legal awareness promotion and standardization of citizens' access to law at the grassroots level.

3a.[38] 5. Item 7: Implementation of the Campaign "Building Five-Not-Three-Clean Families"

a) Expenses for raising awareness, knowledge, responsibility, and role of women and the community in new rural area development and the criteria of the "Five-Not-Three-Clean Family" campaign.

b) Expenses for organizing meetings, seminars, reviews, conclusions, rewards, and commendations for exemplary models in the campaign.

Implemented in accordance with the provisions on the content of expenditures for legal awareness preparation work as stipulated in Circular Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budget estimates, management, utilization, and settlement of state budget funds to ensure legal dissemination, education, and legal access preparation work for the people at the grassroots level.

5. Content 7: Implementing the campaign "Building a Family with Five Nos and Three Cleans"

a) Expenditure for propaganda activities to raise awareness, knowledge, responsibility, and role of women and the community in building new rural areas and the criteria of the campaign "Building a Family with Five Nos and Three Cleans".

b) Expenditure for organizing conferences, seminars, mid-term reviews, final summaries, commendations, and public recognition of exemplary cases implementing the campaign.

c) Expenses for training material preparation; expenses for organizing training sessions to enhance the capacity of Women's Union cadres at all levels on新农村建设和开展“五好家庭、三洁”活动。

d) Expenses for maintaining the activities of the "Women's Branch Building New Rural Areas" models linked with microfinance activities.

Article 38. Expense Levels

1. The contents and general expense levels shall be implemented according to the provisions of Article 3 of this Circular, including: expenses for preparing training materials and training; expenses for organizing training classes, training, and capacity building; expenses for work-related travel costs serving guidance, inspection, and supervision; expenses for specialized conferences, mid-term reviews, and final summaries; expenses for information dissemination and publicity through mass media.

2. Expenses for printing and distributing materials and books: Implemented based on actual receipts and invoices.

3. Expenses for maintaining the activities of the "Women's Branch Building New Rural Areas" models linked with microfinance activities:

a) Expenses for supporting drinking water costs for members participating in meetings: Maximum expense level is 10,000 VND/person/session.

b) Expenses for copying materials: Based on legal receipts and invoices.

c) Expenses for supporting lunch for members attending seminars and training sessions at the model: Maximum expense level is 50,000 VND/person/day.

d) Expenses for renting venues and equipment for activities at the Branch: Maximum expense level is 500,000 VND/time, not exceeding four times/year, and only applicable to villages without cultural houses.

4. Expenses for surveying, evaluating, and establishing criteria for the "Five Nos, Three Cleans": Implemented according to the provisions of Circular No. 109/2016/TT-BTC.

5. Expenses for supervisory work: The content and expense levels shall be implemented according to the provisions of Circular No. 337/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance regarding the preparation, use, and settlement of funds for ensuring the operation of social supervision and public opinion activities of the Vietnam Fatherland Front and political-social organizations.

Article 39. Sources of Funds

1.[39] The sources of funds for implementing item 1 as stipulated in Clause 1, Article 37 of this Circular shall be supported from the state budget under the education and vocational training program expenses of the Program, integrated from target programs, projects, and other legitimate funding sources.

2. The sources of funds for implementing the remaining items as stipulated in Article 37 of this Circular shall come from the annual regular budget allocation of central ministries and localities; integrated funds from other programs and projects.

Section 10. STRENGTHENING NATIONAL DEFENSE, SECURITY AND SOCIAL ORDER IN RURAL AREAS

Article 40. Struggle, prevention, and suppression of various types of crimes and social evils, ensuring safety, security, and social order in rural areas

1. Content of Expenses

a) Organizing propaganda on the implementation of the National Target Program on Building New Rural Areas by the Public Security Force;

b) Establishing and promoting exemplary models of Public Security work ensuring security and order, building new rural areas;

c) Organizing surveys and evaluations of the current status of self-management activities related to security and order in rural areas;

d) Organizing training sessions and specialized seminars on ensuring security and order in rural areas;

đ) Organizing research to develop department-level scientific projects "Public Security Work Ensuring Security and Order, Building New Rural Areas";

e) Inspecting and directing the implementation of new rural area construction work according to the division of labor of the Central Steering Committee;

g) Summarizing and concluding the Public Security work implementing the National Target Program on Building New Rural Areas annually and during the period 2016-2020;

h) Awarding commendations to individuals and groups with outstanding achievements in Public Security work implementing the Program;

i) Purchasing equipment (computers, printers, cameras, etc.) and office supplies for work purposes;

2. Expense levels: Implemented according to the provisions of Articles 3, 45, and 46 of this Circular.

Article 41. Sources of funds

[40]

The sources of funding for implementation shall be integrated from target programs, projects, and other lawful sources of funding.

Section 11. ENHANCING CAPACITY, MONITORING, EVALUATING THE IMPLEMENTATION OF THE PROGRAM; COMMUNICATING ABOUT NEW RURAL DEVELOPMENT

Article 42. Training to enhance capacity and awareness for the community and people about new rural areas; training to enhance knowledge and skills for cadres building new rural areas.

1. The target group, time, content of training and capacity building shall be implemented in accordance with Circular No. 05/2017/TT-BNNPTNT.

2. Content of expenditure and level of expenditure: Implemented in accordance with Article 3 of this Circular.

3. Based on the current expenditure levels, the People's Committee of the province shall direct the implementation of expenditure levels for each content in accordance with the conditions of each province.

Article 43. Issuing Standard Training Materials to Serve the Work of Training Knowledge for Cadres Engaged in New Rural Area Construction

1.[41] The Ministry of Agriculture and Rural Development shall take the lead in developing standard training materials to serve the work of training knowledge for cadres engaged in new rural area construction, providing them to localities. On the basis of the standard training materials of the Ministry of Agriculture and Rural Development, localities shall proactively compile supplementary topics based on their training needs, actual conditions, and organize printing and provision for training classes. The cost of compiling and printing materials shall be included in the training and education costs.

2. Content of expenditure and level of expenditure for compiling materials, organizing training classes, education, and capacity building: Implemented in accordance with Clause 1 of Article 3 of this Circular.

Article 44. Communication on New Rural Area Construction

1. Target group and content of communication on new rural area construction shall be implemented in accordance with Circular No. 05/2017/TT-BNNPTNT.

2. Contents and Levels of Expenditure

a)[42] Expenditure on propaganda:

- Expenditure on remuneration for literary works, publications (programs, columns, short plays, reports, articles): Implemented in accordance with Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on remuneration in the field of journalism and publishing.

- Expenditure on supporting production, editing, distribution, transmission, storage, promotion of information products such as leaflets, posters, banners, slogans, video clips, radio programs... to strengthen information and propaganda on new rural area construction. The head of the agency responsible for implementing communication tasks shall be responsible for selecting the form, content, and level of support, ensuring the principle of thrift, effectiveness, and compliance with legal regulations on bidding, ordering, and assigning tasks. For expenditure on supporting editing of communication contents in communities (including propaganda on radio), the level of support is VND 80,000 per news item or article from 350 to less than 600 words, and VND 100,000 per article of 600 words or more;

- Expenditure on maintaining and updating information related to new rural area construction on the websites of central ministries and agencies and localities. Content and level of expenditure shall be implemented in accordance with Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012 of the Ministry of Finance, Ministry of Planning and Investment, and Ministry of Information and Communications guiding the management and use of funds for the National Program on the application of information technology in state administrative activities, and Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the level of expenditure for creating electronic information to maintain the regular operation of units using state budget funds.

- Expenditure on printing and distributing promotional materials, publications, booklets, publishing books, notebooks, and other related activities: The actual level of support shall be decided by the provincial People's Committee based on balancing the sources of funds, scale, duration of implementation, and current regulations on the management and use of the state budget.

- Expenditure on organizing communication events (contests, award ceremonies, festivals, exhibitions): Implemented in accordance with regulations and legal invoices and vouchers approved by competent authorities.

- Expenditure on supporting political and social organizations to cooperate in propaganda and implementation of the Program: In accordance with regulations and legal invoices and vouchers approved by competent authorities.

b) Expenditure on organizing commendation, awards for collectives and individuals with outstanding achievements in implementing the Program according to the decision of competent authorities: Content and level of expenditure for rewards shall be implemented in accordance with the Law on Encouragement and Reward; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward, and guiding documents of the Law.

Article 45. Supervision and evaluation work for the Program

1. Content of expenditure:

a) Evaluation of the Program, including: Mid-term evaluation; final evaluation and impact assessment; ad hoc evaluation of the implementation situation of the Program;

b) Community investment monitoring;

c) Operation, maintenance, and upgrading of the database system and information system for supervision and evaluation of the Program;

d) Organizing meetings, conferences, seminars, training sessions, business guidance, building materials for training and training sessions, hiring experts, consulting services.

2. Expenditure levels:

a) Expenditure on establishing the Program's outcome framework, including the system of targets and indicators for monitoring and evaluating policy outcomes; expenditure on survey activities; expenditure on developing a set of tracking indicators for the Program's outcomes, reporting forms, information collection mechanisms; content and mechanisms for reporting; methods of using information from the supervision and evaluation system for management and implementation organization: Implemented according to Clause 5, Article 3 of this Circular and Circular No. 338/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and improving the legal system;

b) Expenditure on inspection and evaluation: Implemented according to Clause 4, Article 3 of this Circular.

c) Expenditure on hiring domestic experts: Based on the necessity of implementing Program activities and the allocated budget estimate, the head of the agency or unit implementing the Program decides on hiring domestic experts. The expenditure level is implemented according to Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, Invalids and Social Affairs stipulating the salary level for domestic consultants as the basis for the budget estimate of service provision contracts under time-based usage of state capital. In case of hiring independent consulting organizations, it shall be carried out according to the approved budget estimate and comply with the provisions of the law on bidding;

d) Expenditure on maintaining, developing, and upgrading the new rural area electronic website; establishing databases and software for managing new rural area data at central, provincial, and district levels; enhancing the capacity of the supervision, evaluation, and information updating system for new rural areas: The content and expenditure level are implemented according to Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-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 the National Program on the application of information technology in government operations, and 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 agencies and units funded by the state budget;

e) Expenditure on organizing conferences, seminars, training sessions for business guidance, building materials for training, and travel expenses: Implemented according to Clause 1, Article 3 of this Circular.

Article 46. Program Management Expenditure

1. The content of Program management expenditure is implemented according to Decision No. 41/2016/QĐ-TTg dated October 10, 2016 of the Prime Minister promulgating the regulations on management and direction of the implementation of national target programs; Decision No. 12/2017/QĐ-TTg, specifically;

a) Expenditure on organizing conferences and seminars (conferences on planning and implementation; mid-term and final summary conferences of the Program, model visits, experience exchanges on new rural areas between localities and component projects of the Program; domestic scientific seminars, specialized activities with research nature; international conferences and seminars): Implemented according to Clause 1, Clause 2, and Clause 3, Article 3 of this Circular;

The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.) Expenditure on directing and guiding the implementation of Program components according to assigned tasks; expenditure on the activities of the Program steering bodies at all levels in localities. The content and expenditure level are implemented according to current regulations;

c) Expenditure on reviewing documents to consider and recognize localities achieving new rural standards; localities completing the task of building new rural areas (including: organizing meetings, inspections, field evaluations, surveys on residents' satisfaction...): According to Decision No. 2540/QĐ-TTg dated December 30, 2016 of the Prime Minister on issuing conditions, procedures, documents for examination, recognition, and announcement of localities achieving new rural standards; localities completing the task of building new rural areas during the period of 2016-2020;;

d)[43] Expenditure on building pilot models for research and development of policies. Specific expenditure levels are implemented according to current regulations and Circulars guiding the content and expenditure levels for each specialized field;

đExpenditure on office supplies, communication, equipment, procurement, repair means (computers, printers, cameras...) and other unexpected expenditures decided by competent authorities are implemented according to current regulations.

2. Agencies and units using state budget funds to implement the contents of the Program can use supervisory and evaluation funds to cover auditing costs according to current regulations.

Article 47. Sources of Funding

[44]

1. The sources of funding for implementing the contents stipulated in Articles 42 and 43 of this Circular shall be supported by the state budget; integrated from target programs, programs, projects, and other lawful sources of funding. The central budget of the Program (for education, training, and vocational training expenses) will support funding for training and enhancing knowledge and skills for provincial-level cadres building new rural areas, and issuing the Standard Training Materials to serve the training and training activities for cadres working on new rural area construction.

2. The sources of funding for implementing the contents stipulated in Article 44 of this Circular shall be supported by the state budget from the cultural information program expenses of the Program; integrated from target programs, programs, projects, and other lawful sources of funding.

3. The sources of funding for implementing the contents stipulated in Articles 45 and 46 of this Circular shall be allocated within the annual regular expenditure budget of ministries, central agencies, and localities; expenses for education, training, and vocational training under the National Target Programs; integrated from target programs, programs, projects, and other lawful sources of funding.

Section 12. MAINTENANCE, REPAIR, AND OPERATION OF CONSTRUCTION PROJECTS AFTER INVESTMENT IN THE COMMUNE

Article 48. Principles of Implementation

1. Construction projects subject to maintenance and repair are those that have been completed and put into use within the commune's territory. The State will only support maintenance, repair, and operation work starting from the time when the warranty period for the project has expired.

2. Each construction project delegated to the commune level management must be assigned to a specific organization or individual responsible for operating, maintaining, repairing, protecting, and regularly servicing the project.

3. The level of funding for the maintenance and repair of each project shall be decided by the People's Committee of the commune according to current regulations, suitable to the characteristics of each project within the commune.Within the approved annual budget for maintenance and repair.

4. Management and settlement of maintenance and repair funding shall be carried out in accordance with the provisions of Section D Part II of Circular No. 86/2011/TT-BTC and other specialized documents regulating maintenance and repair work.

Article 49. Preparation, Allocation, Distribution, Settlement, and Finalization of Maintenance and Repair Funding

1. Preparation, Allocation, and Distribution

Annually, based on the maintenance and repair procedures and the current status of the projects, the People's Committee of the commune assigns the Management Board of the National Target Programs to prepare a list of projects and components requiring maintenance and repair. The People's Committee of the commune informs the maintenance and repair plan to the residents and community, organizes public discussions before finalizing the maintenance and repair plan and the budget for maintenance and repair of projects managed and used by the commune (including projects managed by village groups), submits it to the same-level People's Council for approval, and simultaneously sends it to the county-level People's Committee for consolidation. The maintenance and repair funds are allocated as a separate item in the commune's budget. Based on the decision allocating maintenance and repair capital by the county-level People's Committee and the Resolution of the commune-level People's Council, the commune-level People's Committee organizes the preparation, review, and approval of the maintenance and repair funding for each project within its jurisdiction.

The commune-level People's Committee acts as the main investor and issues a decision to assign community organizations or groups of workers in the commune to undertake the maintenance and repair work or to entrust the Village Head to organize households in the village capable of carrying out maintenance and repair work for projects managed and used by the village.

In cases where community organizations, groups of workers, or households in the village lack the conditions and capacity to carry out the work, the commune-level People's Committee signs a contract with organizations or individuals capable of performing maintenance and repair work in the area.

2.[45] Advance payment and settlement of maintenance and repair funding: Implemented in accordance with Circular No. 92/2017/TT-BTC dated September 18, 2017, issued by the Ministry of Finance, regarding the preparation of budgets, allocation, and finalization of funding for repairs, maintenance, renovation, upgrading, and expansion of infrastructure.

3. Finalization of Maintenance and Repair Funding

a) The finalization documents include:

- Decision approving the maintenance and repair funding for infrastructure projects by the commune-level People's Committee.

- Decision of the main investor (commune-level People's Committee) assigning community organizations, groups of workers, or Village Heads (to organize households in the village) to perform maintenance and repair work on infrastructure projects in the area.

- Contract, Acceptance Certificate, and Contract Termination Agreement between the main investor (commune-level People's Committee) and representatives of community organizations; groups of workers; households in the village undertaking maintenance and repair work (with confirmation from the Village Head). In cases where maintenance and repair work does not go through a contract, the documents include: Request for work and quality requirements from the main investor, Work Attendance Sheet, Payment List for participants in maintenance and repair work, receipts for purchasing materials and equipment at market prices in the locality. For construction materials and goods purchased from people directly producing them, the payment receipt is a purchase receipt from households at prices appropriate to the general market price in the locality. consistent with the general situation of the market in the locality.logoconsistent with the general situation of the market in the locality.

b) If the maintenance and repair funding exceeds 1 billion VND, the finalization documents shall be implemented in accordance with Circular No. 349/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, regarding the settlement of funding from the state budget for implementing National Target Programs during the 2016-2020 period.

4. Management and settlement of maintenance and repair funding shall be carried out in accordance with Circular No. 39/2016/TT-BTC.

Section 13. ESTABLISHING, ALLOCATING, IMPLEMENTING THE BUDGET AND SETTLING THE STATE BUDGET FOR THE PROGRAM

Article 50. Sources of Funding for Implementing the Program

1. Central budget

a) Allocating funds within the annual state budget expenditure plan of central ministries, agencies, and localities to implement the objectives and tasks of the Program according to the principles, criteria, and allocation standards prescribed in Articles 3, 4, and 5. Decision No. 12/2017/QĐ-TTg;

b) Supplementing targeted funding for local budgets that have not yet achieved self-balancing (based on the state budget revenue and expenditure plan for 2014) and the province of Quảng Ngãi to implement the contents of the Program.

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

a) Localities achieving self-balancing of their budgets (except for the province of Quảng Ngãi): 100% of the Program implementation capital is allocated from the local budget and other legitimate sources of capital raised locally;

b) Localities receiving support from the central government and the province of Quảng Ngãi allocate matching funds from the local budget according to the following ratios: for localities receiving less than 50% support from the central government and Quảng Ngãi, the minimum matching ratio is 1.5 times the total central government support for implementing the Program; for localities receiving between 50% and less than 70% support from the central government, the minimum matching ratio is equal to the total central government support for implementing the Program; for localities receiving 70% or more support from the central government, priority is given to allocating capital from the local budget based on actual conditions and annual budget balancing capacity.

3. Individual and organizational contributions from within and outside the country and other legitimate financial sources.

Article 51. Establishing, Allocating, Implementing the Budget Estimate and Settling the State Budget for Implementing the Program

1. The establishment, allocation, implementation of the budget estimate, and settlement of the Program's funding shall be carried out in accordance with the provisions of the State Budget Law 2015, guiding documents of the Law, and management mechanisms for implementing national target programs. Agencies and units allocated and assigned the budget estimate for implementing the Program are responsible for managing, using, and settling the budget estimate in accordance with the prescribed regulations.

2. When settling the operational funding for implementing the Program, central ministries, agencies, and provinces, centrally governed cities allocated and assigned the budget estimate must simultaneously submit the Settlement Report and Notification of Settlement to the agency in charge of the National Target Program on New Rural Development for the period 2016-2020 (Ministry of Agriculture and Rural Development) for consolidation, annual reporting on the Program's settlement, and submission to the Government and the National Assembly for consideration and decision.

3. Procurement of goods and services, maintenance, and repair shall be carried out in accordance with the Bidding Law and guiding documents. For activities and tasks assigned a budget estimate and contracted to other agencies and units to implement, supporting documents for settlement and final settlement are retained by the agency or unit assigned the budget estimate including: Contract (with detailed budget approved by the leading agency), acceptance report, contract termination record, financial settlement report of the implementing agency or unit, payment authorization or payment voucher, and related documents. Specific invoices and expense documents are kept by the agency directly implementing the contract.

The agency or unit implementing the contract is responsible for carrying out the Program's tasks as stipulated in the contract, directly utilizing the funds according to current financial expenditure regulations; submitting a financial settlement report of the allocated funds as required to the agency or unit that signed the contract (not included in its own financial settlement report).

Chapter III

IMPLEMENTATION

Article 52. Reporting System

Ministries, central agencies, and localities shall implement the reporting system on the allocation results and implementation status of the Program in accordance with Clause 1 and Clause 2 of Section VI of Decision No. 1600/QĐ-TTg dated August 16, 2016, issued by the Prime Minister, and Clause 2 of Article 13 of Circular No. 05/2017/TT-BNNPTNT.

Article 53. Effective Date

[46]

1. This Circular takes effect from July 1, 2017.

2. The following Circulars cease to be effective from the date this Circular takes effect: 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 implementing the Project "Vocational Training for Rural Laborers until 2020" pursuant to Decision No. 1956/QĐ-TTg dated November 27, 2009, issued by 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 certain provisions of Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH; Joint Circular No. 191/2013/TTLT-BTC-BNNPTNT dated December 13, 2013, issued by the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the financial management regime for the Program's budget.

3. Tasks and activities of the National Target Program on New Rural Area Construction that were implemented during the period of 2010-2015 and continued in 2016 and 2017 (including activities of national target programs expected to be integrated into the National Target Program on New Rural Area Construction for the period of 2016-2020): Content, expenditure levels, budget preparation work, execution, and final settlement of state budget shall be carried out in accordance with current guiding documents applicable to the Program during the period of 2010-2015.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

5. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER (Issued together with Circular No. 19/2018/TT-BTC dated February 12, 2018 of the Ministry of Finance) Tran Van Hieu

ANNEX

LEVEL OF EXPENSES FOR BUILDING THE LIST OF EQUIPMENT FOR VOCATIONAL TRAINING AT THE PRIMARY LEVEL AND SHORTER THAN THREE MONTHS
(Attached to Circular No. 43/2017/TT-BTC dated May 12, 2017, issued by the Ministry of Finance stipulating the management, use, and final settlement of operating expenses for implementing the National Target Program on Building New Rural Areas for the period of 2016-2020)

I. Level of Expenses for Establishing Economic and Technical Norms for Primary Vocational Training and Shorter Than Three Months

1. Economic and technical norms are the quantities of consumption of labor, materials, and equipment required to complete vocational training for one student at the primary level and shorter than three months for each trade, according to the following training activity contents:

a) Enrollment, opening ceremony, closing ceremony, issuance of certificates;

b) Tteaching materials, office supplies, textbooks, training materials;

c) Teachers, instructors;

d) Raw materials, fuels, and materials serving training activities;

đ) Assets, equipment, and means directly serving training activities;

e) Other contents directly serving training activities;

g) Management of training activities.

2. Contents and Levels of Expenses

Serial number	Content of expenditure	Normative expense
1	Expenses for seminar, training sessions; surveys; building reports, summaries, detailed outlines to establish consumption norms of labor, materials, and equipment to complete each training activity content at the primary level and shorter than three months for each trade	Expense levels are implemented in accordance with current regulations
2	Expenses for compiling a set of consumption norms of labor, materials, and equipment in training for each trade at each level, including:
2.1	Each training activity content	500,000 VND/content
2.2	Criteria for consumption of labor, materials, and equipment in each training activity content	100,000 VND/criterion
3	Expenses for reviewing and accepting the economic and technical norms set by the Review Board established by the head of the agency or unit	Expense levels are implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated May 22, 2015, guiding the establishment, allocation, and final settlement of budgets for scientific and technological tasks using state budget.

II. Level of Expenses for Building the List of Equipment for Primary Vocational Training and Shorter Than Three Months

Serial number	Content of expenditure	Expenses for one module, subject based on the quantity of equipment in each module, subject (unit: 1,000 VND)
		Quantity of equipment in one module, subject < 10	Quantity of equipment in one module, subject ≥ 10 and < 20	Quantity of equipment in one module, subject ≥ 20
1	Review and perfect proposals on tools and equipment listed in the training program	50	100	150
2	Determine the list of vocational training equipment for each subject, module	150	200	250
3	Determine pedagogical requirements for each piece of equipment in each subject, module	250	300	400
4	Determine basic technical requirements for each piece of equipment in each subject, module	350	500	600
5	Determine the minimum number of equipment for each piece of equipment in each subject, module	400	500	600
6	Compile the minimum list of equipment for all subjects, modules including:
6.1	Standardize the name (type) of equipment	50	50	50
6.2	Determine the minimum quantity for all subjects, modules	400	400	400
6.3	Determine basic technical requirements for equipment (meeting technical requirements of all subjects, modules)	800	800	800
7	Compile the list of vocational training equipment	200	200	200
8	Overall editing and revision	200	200	200