Circular No. 125/2007/TT-BTC guiding the management and use of funds for implementing work related to managing, caring for, counseling, and treating people infected with HIV and preventing HIV transmission at educational facilities, correctional schools, medical institutions, social welfare centers, prisons, and detention centers.

CIRCULAR

Guidelines for managing and utilizing funds to implement work related to management, care, counseling, treatment for people infected with HIV, and prevention of HIV transmission at educational institutions, correctional schools, healthcare facilities, social welfare centers, prisons, and temporary detention centers

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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;

On the basis of Decision No. 96/2007/QĐ-TTg dated June 28, 2007 of the Prime Minister on the management, care, counseling, treatment for people infected with HIV, and prevention of HIV transmission at educational institutions, correctional schools, healthcare facilities, social welfare centers, prisons, and temporary detention centers;

The Ministry of Finance provides guidelines for managing and utilizing funds to implement work related to management, care, counseling, treatment for people infected with HIV, and prevention of HIV transmission at educational institutions, correctional schools, healthcare facilities, social welfare centers, prisons, and temporary detention centers as follows:

Chapter I. GENERAL PROVISIONS

1. The subjects to which this Circular applies include establishments providing management, care, counseling, and treatment for people infected with HIV, including: healthcare facilities established under the Law on Handling Administrative Violations; state social welfare centers; educational institutions and correctional schools under the Ministry of Public Security; prisons and temporary detention centers under the Ministry of Public Security and the Ministry of National Defense (hereinafter referred to as "establishments").

2. Funds for implementing work related to management, care, counseling, treatment for people infected with HIV, and prevention of HIV transmission at establishments shall be allocated from the following sources:

a) State budget, including: - Funds allocated in the annual social security expenditure budget of relevant ministries, central agencies, and localities according to the division of responsibilities under the Law on State Budget and related guiding documents; - Funds for implementing the HIV/AIDS Prevention Project under the National Target Program on Preventing Certain Social Diseases and Dangerous Epidemics and HIV/AIDS for the period 2006-2010.

b) Contributions and sponsorships from domestic and foreign organizations, units, and individuals;

c) Other lawful sources of funds.

3. The preparation of budgets, allocation of budgets, management, utilization, payment, and settlement of accounts for funds implementing work related to management, care, counseling, treatment for people infected with HIV, and prevention of HIV transmission at establishments shall be carried out in accordance with the provisions of the Law on State Budget, the Law on Accounting, current guiding documents, and specific provisions set forth in this Circular.

Chapter II. CONTENT AND EXPENSE LEVELS

1. Expenses for information, education, communication activities aimed at changing behavior; HIV/AIDS prevention and control; preventive measures against HIV transmission, and other issues related to HIV/AIDS prevention and control at establishments, including:

a) Expenses for organizing social activities, study sessions, information exchange, and HIV/AIDS prevention counseling: 20,000 VND/person/year.

b) Expenses for broadcasting activities at establishments (editing, broadcasting): Editing: 50,000 VND/page of 350 words; Broadcasting: 10,000 VND/episode.

c) Expenses for creating new and repairing posters and slogans: based on market prices in the locality.

d) Expenses for training instructors: - For officers at the Bureau, Department, Institute level, heads of provincial Departments, and equivalent positions: 150,000 VND/session. - For provincial-level specialists, Ministry-level officers, and Deputy Heads of provincial Departments: 100,000 VND/session. - For district-level officers: 70,000 VND/session. - For establishment officers: 30,000 VND/session.

2. Expenses for paying for HIV/AIDS surveillance testing and mandatory HIV testing costs at establishments (the number of samples tested in HIV surveillance detection is decided by the competent authority to ensure compliance with the allocated budget): expenses are paid according to the current regulations on hospital fee levels.

3. Expenses for supporting HIV/AIDS counseling staff, preventive measures against HIV transmission, and other issues related to HIV/AIDS for targets at establishments: the expense level is 20,000 VND/person/counseling session, but not exceeding 300,000 VND/person/month.

4. Additional expenses for antiretroviral drugs for opportunistic infections for HIV-infected persons receiving treatment at the treatment area of the establishment, in addition to the current treatment subsidy: the minimum expense level is 150,000 VND/person/year.

5. Additional expenses for food support for HIV-infected persons from poor households (as defined by the State) during antiretroviral therapy at the establishment: the expense level is 150,000 VND/person/month.

6. Expenses for transporting seriously ill HIV-infected persons beyond the capacity of the establishment to state civilian medical facilities or military hospitals (for prisoners, detainees, and pre-trial detainees in prisons and temporary detention centers under the Ministry of National Defense):

a) In cases where the transport is provided by the establishment's own means, the reimbursement shall not exceed 0.2 liters of gasoline per kilometer traveled (round trip) at the current price at the time of use, regardless of the number of patients transported.

b) In cases where the establishment does not have its own transport and must rent: reimbursement is made according to the actual transportation fare or transportation contract.

7. Expenses for paying for medical examination and treatment costs for state civilian medical facilities or military hospitals when their own targets are transferred there for continued care and treatment: reimbursement is made according to the current hospital fee levels determined by the competent authority for state civilian medical facilities or military hospitals. In cases where HIV-infected persons participating in health insurance are covered by the Health Insurance Fund for medical examination and treatment costs according to current regulations.

8. Funeral expenses for HIV-infected persons who die: the minimum expense level is 2,000,000 VND/deceased HIV-infected person.

9. Expenses for epidemic prevention sanitation work when an HIV-infected person dies: 250,000 VND/deceased HIV-infected person. Based on the financial capacity and specific conditions of the locality and establishment, the Chairperson of the People's Committee of provinces and centrally-administered cities; Ministers of Ministries; and Heads of central agencies (if applicable) decide on the expense levels for activities at establishments under their management, ensuring they are not lower than the levels specified in this Circular.

Chapter III. ESTABLISHMENT, ALLOCATION, ACCOUNTING AND SETTLEMENT OF THE BUDGET ESTIMATE

1. Establishment and allocation of budget estimates:

a) Annually, at the time specified for establishing the state budget estimate, relevant ministries, central agencies and localities shall establish the budget estimate for expenses to manage, care for, advise, and treat people infected with HIV and prevent HIV transmission at subordinate facilities, and consolidate these estimates within the ministry, central agency, and local budget estimates to submit to the financial authority at the same level for consolidation and submission to the competent authority for decision.

b) Based on the allocated budget estimate, relevant ministries, central agencies and localities shall allocate the budget estimate to subordinate facilities and consolidate these allocations within their respective budget allocation plans, which they shall submit to the financial authority at the same level for review in accordance with current regulations on state budget allocation.

2. ACCOUNTING AND SETTLEMENT:

a) Accounting and settlement of expenses for managing, caring for, advising, treating people infected with HIV and preventing HIV transmission shall be carried out in accordance with the current accounting system for administrative and public institutions. For non-reimbursable foreign aid, tracking, accounting, and settlement shall be conducted strictly in accordance with current state regulations on receiving, managing, and utilizing such aid sources.

b) Facilities using funds for managing, caring for, advising, treating people infected with HIV and preventing HIV transmission shall account for and settle these expenses under corresponding categories and subcategories in the State Budget Manual, specifically: - Social security expenditure: Category 15, Subcategory 09. - Expenditure from the implementation of the HIV/AIDS Prevention and Control Project under the National Target Program to Prevent and Control Certain Social Diseases and Dangerous Epidemics and HIV/AIDS for the period 2006-2010: accounting and settlement shall be conducted according to the project code under the Program.

c) Regarding the preparation and submission of the final settlement report: Annually, at the time specified for preparing and submitting the final settlement report of the state budget, facilities shall be responsible for preparing and submitting the final settlement report to the supervising authority; the supervising authority shall be responsible for reviewing and consolidating this report into its own final settlement report to settle with the financial authority at the same level in accordance with current regulations.

Chapter IV. IMPLEMENTATION ORGANIZATION

This Circular takes effect 15 days after its publication in the Official Gazette. All previous provisions that conflict with this Circular are hereby abolished. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution.

During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance for research and resolution./.