Circular No. 101/2007/TT-BTC guiding the management and use of the Fund to support people infected with HIV/AIDS

CIRCULAR

Guidelines for Managing and Using the Fund to Support People Living with HIV/AIDS

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Based on Decision No. 60/2007/QD-TTg dated May 7, 2007 of the Government Chairman regarding the establishment of the Fund to Support People Living with HIV/AIDS;

The Ministry of Finance hereby provides guidelines for managing and using the Fund to Support People Living with HIV/AIDS as follows:

I. GENERAL PROVISIONS

Article 1. The Fund to Support People Living with HIV/AIDS is established with the purpose of mobilizing contributions and sponsorships from agencies, organizations, and individuals both domestically and internationally to support people living with HIV/AIDS in their medical examinations and treatments.

Article 2. The Central Fund to Support People Living with HIV/AIDS is established, managed, and operated by the Minister of Health; the Provincial Fund to Support People Living with HIV/AIDS is established and assigned to the Department of Health for management and operation by the Chairman of the People's Committee of the province directly under the central government (hereinafter referred to as the Provincial People's Committee).

Article 3. The Fund to Support People Living with HIV/AIDS (hereinafter referred to as the Fund) has legal personality; it has its own seal; it opens an account at a bank to receive contributions and sponsorships from domestic and foreign organizations and individuals, and opens an account at the State Treasury to receive financial support from the state budget and other support from the National Target Program on Prevention and Control of Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS. At the end of each fiscal year, any surplus in the Fund shall be carried over to the next year for continued use in accordance with regulations.

Article 4. The Fund must organize and implement accounting and statistical work in accordance with laws on accounting and statistics; publicly disclose the situation of fundraising, management, and use of the Fund in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance guiding the public disclosure of finances for funds sourced from the state budget and funds sourced from contributions from the people.

Chapter II. MANAGEMENT OF THE FUND'S REVENUE

Article 1. Sources of revenue for the Fund to Support People Living with HIV/AIDS:

a) Contributions and sponsorships from agencies, organizations, and individuals both domestically and internationally.

b) Initial financial support from the state budget according to the current budget decentralization system when the Fund is newly established to cover certain activities such as purchasing equipment, working tools; expenses for propaganda and mobilization to support the Fund.

c) Support from the National Target Program on Prevention and Control of Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS.

d) Other lawful revenues.

Article 2. Revenue management work:

a) For sponsorships with specific addresses:

- For sponsorships in kind: The Fund is responsible for transferring them to people living with HIV/AIDS according to the address authorized by the sponsoring organization or individual.

- For monetary sponsorships: They are deposited into the Fund's account for tracking and transferring to people living with HIV/AIDS according to the address authorized by the sponsoring organization or individual.

b) For sponsorships without specific addresses:

- For sponsorships in kind, they are handled as follows:

+ For sponsorships of antiretroviral drugs: The Fund organizes the receipt, records the increase in revenue according to the price provided by the sponsor. In cases where the sponsor does not specify the price, the Fund management agency, in conjunction with the same-level finance agency, determines the price according to regulations. The Minister of Health (for the Central Fund) or the Chairman of the Provincial People's Committee (for the Provincial Fund) decides to distribute the drugs to direct management, care, and treatment facilities for people living with HIV/AIDS (including healthcare facilities, educational institutions, juvenile correctional facilities, social education-labor centers, social welfare facilities, prisons, detention centers, orphanages for children infected with HIV/AIDS).

Direct management, care, and treatment facilities for people living with HIV/AIDS receiving antiretroviral drugs must use them in accordance with the guidelines of the Ministry of Health and settle accounts with the Fund both in terms of physical items and value according to current regulations.

+ For sponsorships of technical equipment and medical supplies: The Fund management agency, in conjunction with the same-level finance agency, organizes an evaluation of the assets to serve as the basis for recording the increase in revenue of the Fund. The Minister of Health (for the Central Fund) or the Chairman of the Provincial People's Committee (for the Provincial Fund) decides to distribute the assets to direct management, care, and treatment facilities for people living with HIV/AIDS for use.

The distribution of assets must have a handover record between the Fund management agency, the authorized representative of the Fund, and the direct management, care, and treatment facility for people living with HIV/AIDS. The direct management, care, and treatment facility for people living with HIV/AIDS receiving the assets is responsible for maintaining a ledger, accounting, managing, and using the assets for their intended purposes.

- For monetary contributions and sponsorships: They are deposited into the Fund's account for management and use in accordance with these Circulars.

c) For initial financial support from the state budget:

After the decision to establish the Fund and the Charter of the Fund's operations, the Fund management agency, in conjunction with the same-level finance agency, specifically determines the initial financial support for the Fund to cover certain activities such as purchasing equipment, working tools; expenses for propaganda and mobilization to support the Fund, and submits it for review and decision by the competent authority according to the decentralization provisions of the State Budget Law.

d) For financial support from the National Target Program on Prevention and Control of Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS: Annually, based on the effectiveness of the Fund's operations, the Fund management agency, in conjunction with the same-level finance agency, determines the level of support for the Fund according to specific contents to be included in the budget of the National Target Program on Prevention and Control of Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS.

Chapter III. USE OF THE FUND

Article 1. Expenditure to support people living with HIV/AIDS:

a) For the Central Fund:

- Supporting people living with HIV/AIDS who are in difficult circumstances and classified as poor households (according to the poverty standard stipulated in Decision No. 170/2005/QD-TTg dated July 8, 2005 of the Government Chairman)

b) For the Provincial Funds:

- Supporting specific individuals infected with HIV/AIDS according to the authorization of the sponsoring organization or individual.

- Support persons living with HIV/AIDS who are in difficult circumstances and classified as poor households when seeking medical examination and treatment at local healthcare facilities, including:

+ Supporting costs for medical examination and treatment for persons living with HIV/AIDS that are not covered by health insurance.

+ Providing food expenses during the treatment period. - Supporting spouses or children of persons living with HIV/AIDS who are in difficult circumstances and classified as poor households, including:

+ Costs for HIV testing for spouses and children of persons living with HIV/AIDS.

+ Costs for counseling and providing educational materials on caring for and treating persons living with HIV/AIDS within families and communities.

- Supporting antiretroviral drugs for institutions managing, caring for, and treating persons living with HIV/AIDS.

- Supporting families that care for and nurture persons living with HIV/AIDS in their final stages at home. The level of support for each category with the specified contents shall be decided by the Minister of Health (for the Central Fund) and the Chairman of the People's Committee of the province (for the Local Fund) based on the financial capacity of the Fund.

2. Administrative expenses of the Fund: Allocate up to 7% (Seven percent) of the total income received in the year (excluding support from the state budget; specific donations and grants; surplus funds from the previous year) for administrative expenses of the Fund, including:

a) Salaries, wages, and allowances (if applicable) for contractual employees according to current state regulations on salary systems for civil servants, public officials, and armed forces personnel.

b) Contributions towards social insurance, health insurance, and trade union fees for contractual employees according to current state regulations.

c) Purchasing and repairing office equipment and means of service for the operation of the Fund. In particular, the purchase of cars must comply with current state regulations.

d) Expenses for office supplies; payment for public services; information and communication; travel expenses; rental expenses.

đ) Organizing mid-term and final review meetings, task deployment meetings; meetings with donors; seminars for professional exchanges. Content and expenditure levels shall be implemented according to current regulations on meeting expense and travel expense systems.

e) Activities related to sending and receiving delegations to serve fundraising and support for the Fund.

g) Publicity and mobilization activities to support the Fund.

h) Surveys, research, project development, and monitoring and supervising support activities for persons living with HIV/AIDS.

i) Rewards for organizations and individuals with outstanding achievements in fundraising for the Fund; in HIV/AIDS prevention and control work; and assistance to persons living with HIV/AIDS.

k) Other expenses. During the implementation of this Circular, the Ministry of Finance will coordinate with the Ministry of Health to examine and adjust the ratio of administrative expenses of the Fund as appropriate.

3. Establishing the Fund's expenditure regulations:

Based on current national financial expenditure standards and regulations, the content of expenditures stipulated in this Circular, and financial capacity; the Fund will establish expenditure regulations to be submitted to the Minister of Health (for the Central Fund) and the Chairman of the People's Committee of the province (for the Local Fund) for issuance.

The content and expenditure levels stipulated in the Fund's expenditure regulations at all levels will serve as the basis for managing and settling the Fund's expenditures; implementing oversight by the State Treasury; superior management agencies, financial agencies, and auditing and inspection agencies according to regulations; while also ensuring autonomy in managing and spending the Fund's finances, ensuring the principle of using the Fund appropriately, fairly, and transparently.

IV. ESTABLISHING BUDGET PROJECTIONS, ACCOUNTING RECORDS, AND SETTLING ACCOUNTS

1. Establishing budget projections for the Fund:

a) For state budget funds and support funds from the National Target Program on Preventing and Controlling Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS: Budget projections for revenue and expenditure shall be carried out according to Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance, guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the Law on State Budget.

b) For self-generated funds of the Fund: Annually, along with the time frame for establishing the state budget, the Fund has the responsibility to establish budget projections for revenue and expenditure to be submitted to the Minister of Health (for the Central Fund) and the Chairman of the People's Committee of the province (for the Local Fund) for approval.

2. Accounting records and settlement:

a) HIV/AIDS support funds at all levels must open accounting books to record the Fund's revenues and expenditures according to the current accounting system for administrative and public institutions. It is strictly prohibited to leave any revenue, expenditure, assets, fund money, debts, or contributions from agencies, organizations, or individuals outside the accounting books.

b) For non-reimbursable foreign aid, follow the current state regulations on receiving, managing, and utilizing such aid.

c) The Fund is subject to inspection, audit, and review regarding the management and use of the Fund by competent state agencies.

3. Preparing and submitting financial reports and settlement reports:

a) Funds at all levels have the responsibility to prepare and submit complete and timely annual financial reports and settlement reports of the Fund to the Ministry of Health, Provincial People's Committees, and financial agencies as prescribed. Management agencies of the Fund are responsible for reviewing and consolidating into the general settlement (state budget support portion) of the Ministry or locality according to current regulations on state budget settlement.

b) The head of the Fund is responsible for the accuracy and legality of the data in the settlement report of the Fund.

V. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette. Any issues encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.