JOINT CIRCULAR No. 135/1998/TTLT/BTC-BLDTBXH GUIDING THE DISTRIBUTION AND MANAGEMENT OF FUNDS FOR THE DISBURSEMENT OF REVOLUTIONARY WAR VETERANS' BENEFITS FROM THE STATE BUDGET.

JOINT CIRCULAR

JOINT CIRCULAR NO. 135/1998/TTLT/BTC-BLDTBXH OF THE MINISTRY OF FINANCE AND THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS DATED OCTOBER 16, 1998 GUIDING THE ISSUE AND MANAGEMENT OF SUBSIDY FUNDS FOR THE PAYMENT OF BENEFITS TO REVOLUTIONARY MERIT HOLDERS FROM THE STATE BUDGET

To implement Decree No. 28/CP dated April 29, 1995 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on Preferential Treatment for Revolutionary Activists, Martyrs, Families of Martyrs, War Invalids, Ill Veterans, and Those Who Assisted the Revolution;
Pursuant to the State Budget Law;
The Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs guide the issuance and management of preferential subsidy funds for revolutionary merit holders from the Central Budget as follows:

I- GENERAL PRINCIPLES

1. The Central Budget ensures the source of funds to implement preferential policies for revolutionary merit holders as stipulated in Decree No. 28/CP dated April 29, 1995 of the Government. Financial agencies and the National Treasury issue funds fully and promptly to the Ministry of Labor, War Invalids and Social Affairs.

2. The Ministry of Labor, War Invalids and Social Affairs is responsible for coordinating with the Ministry of Finance to manage the preferential subsidy funds for revolutionary merit holders and organize the payment of benefits to revolutionary merit holders within its jurisdiction according to the purpose and specified recipients as set forth in this Circular.

3. The preferential subsidy funds for revolutionary merit holders are delegated by the Ministry of Finance to provincial Departments of Finance and Prices to transfer to the Department of Labor, War Invalids and Social Affairs based on the approved budget of the Ministry of Labor, War Invalids and Social Affairs.

4. Each year, the Ministry of Labor, War Invalids and Social Affairs prepares a detailed budget for preferential subsidy funds for revolutionary merit holders and sends it to the Ministry of Finance as a basis for preparing the budget and issuing funds.

5. The settlement of delegated funds for the payment of preferential benefits to revolutionary merit holders shall be carried out in accordance with the current regulations of the Ministry of Finance.

II- CONTENTS OF DELEGATED SUBSIDY FUNDS FOR PREFERENTIAL TREATMENT OF REVOLUTIONARY MERIT HOLDERS

1. Monthly and one-time allowances for the following categories:

- Persons who engaged in revolutionary activities before August 1945.

- National Hero of Armed Forces, National Hero of Labor, Mother Heroine of Vietnam.

- War invalids, ill veterans, and persons receiving benefits equivalent to war invalids.

- Martyrs and families of martyrs.

- Persons who were engaged in revolutionary activities or anti-enemy resistance and were captured and imprisoned by the enemy.

- Persons who participated in national liberation wars, defense of the country, and international duties.

2. Other preferential expenditures:

- Subscription fees for buying daily editions of the People's Newspaper for persons who engaged in revolutionary activities before August 1945.

- Funeral assistance.

- Memorial service expenses for martyrs.

- Expenses for honoring martyrs.

- Health insurance.

- Transportation costs for medical examinations, disability assessments, medical examination fees, and special treatment drugs for war invalids and ill veterans.

- Special provision for severely disabled war invalids and ill veterans.

- Orthopedic equipment for war invalids and persons receiving benefits equivalent to war invalids.

- Treatment and convalescence for severely disabled war invalids and ill veterans and persons with meritorious contributions.

- Gifts from the President and additional meals during holidays.

- Support for severely disabled war invalids and ill veterans to rest at home.

- Work related to martyrs' graves and cemeteries.

- Subsidies for education and training.

3. Expenditures for the operation of centers for the care of severely disabled war invalids and ill veterans managed by the Department of Labor, War Invalids and Social Affairs include:

In addition to the subsidies listed in points 1 and 2 above, the care centers for war invalids and ill veterans may also allocate funds for the following items:

- Repairing houses and infrastructure of the care centers.

- Purchasing and repairing furniture, equipment, and means of transportation serving war invalids and ill veterans.

- Costs for public services, office supplies, information, propaganda, and communication.

- Transportation costs for war invalids and ill veterans to visit their families.

- Costs for welcoming families of war invalids and ill veterans.

- Costs for books, cultural activities for war invalids in care centers.

Expenditures for rotating care centers for war invalids, ill veterans, and persons with meritorious contributions will be guided by the Joint Circular "Guidance on Implementing Convalescence Policies for Revolutionary Merit Holders."

To ensure business operations related to the management of beneficiaries, file management, and financial accounting for implementing preferential policies for persons who have contributed to the revolution, the Labor - War Invalids and Social Affairs sector is allowed to allocate 1.7% of the total expenditure for implementing preferential policies for persons who have contributed to the revolution annually for the following purposes:

To ensure the operational activities related to managing beneficiaries, maintaining records, and financial accounting for the payment of preferential subsidies to revolutionary merit holders; each year, the Ministry of Labor, War Invalids and Social Affairs is allocated 1.5% of the total expenditure for the following purposes:

- Printing of management forms and documents.

- Training costs.

- Purchase and minor repair of office supplies (safes, filing cabinets, computers, etc.) for payment operations.

- Payment of remuneration for payment officers at communes and wards.

The Ministry of Labor, War Invalids and Social Affairs is responsible for allocating management fees to provinces and centrally-administered cities, ensuring that the total fee allocated to units does not exceed the 1.5% rate of the entire sector.

III- MANAGEMENT OF FUNDS

1. Budget Estimates

The budget estimates for the Central Budget delegated for the payment of preferential subsidies to revolutionary merit holders must fully reflect the contents of expenditures as stated in Part II of this Circular, according to the recipients and current expenditure regulations.

The budget must be prepared according to the prescribed format, in accordance with the state budget classification, and accompanied by a detailed explanation of the basis and calculation methods. The budget preparation process includes the following steps:

1.1. Preparation of the budget estimate:

- Each year, the District, County, City, and Town Labor, War Invalids and Social Affairs Offices (hereinafter referred to as the Labor, War Invalids and Social Affairs Office) and the centers for the care of war invalids and ill veterans under the Department of Labor, War Invalids and Social Affairs prepare the budget estimate for expenditures on revolutionary merit holders in their units and submit it to the Department of Labor, War Invalids and Social Affairs before July 20 of the previous year.

- The Department of Labor, War Invalids and Social Affairs reviews and approves the budget estimates of the Labor, War Invalids and Social Affairs Offices and the centers for the care of war invalids and ill veterans, and prepares its own budget estimate to send to the Ministry of Labor, War Invalids and Social Affairs and the Department of Finance and Prices before August 1 of the previous year.

- The Ministry of Labor, Invalids and Social Affairs shall examine and approve the budget estimates of the Departments of Labor, Invalids and Social Affairs, consolidate them into the central budget estimate for payment of preferential benefits to revolutionary meritorious persons, and submit it to the Ministry of Finance before August 15 of the preceding year.

- The Ministry of Finance shall review the budget estimate of the Ministry of Labor, Invalids and Social Affairs and incorporate it into the state budget expenditure plan to be reported to the Government for submission to the National Assembly for approval.

1.2- Budget Estimate Notification:

- Based on the state budget approved by the National Assembly and the Government, the Ministry of Labor, Invalids and Social Affairs shall take the lead in allocating the delegated budget to localities and submit it to the Ministry of Finance for consolidation and notification to the localities at the beginning of the planning year.

- On the basis of the delegated budget notified to provinces and centrally administered cities, the Ministry of Labor, Invalids and Social Affairs shall detail the budget according to the items of expenditure and the State Budget Classification to notify the Department of Labor, Invalids and Social Affairs, which will send it to the Ministry of Finance, the Department of Finance and Prices, and the Treasury where the Department of Labor, Invalids and Social Affairs conducts transactions. The Department of Labor, Invalids and Social Affairs shall notify the detailed budget to the Provincial Labor, Invalids and Social Affairs Office and the Rehabilitation Centers for invalids and war veterans, which will send it to the Department of Finance and Prices, the State Treasury of the province or centrally administered city, and the Treasury where the unit conducts transactions as the basis for transferring funds and controlling expenditures in accordance with regulations.

2. Allocation of Funds:

- The central budget delegated for payment of preferential benefits to revolutionary meritorious persons shall be allocated under Chapter 160, Type 15, Item 09, and corresponding sub-items in the current State Budget Classification.

- Quarterly, based on the budget estimate of the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance shall allocate the delegated budget for payment of preferential benefits to revolutionary meritorious persons to the Department of Finance and Prices, which will simultaneously notify the allocation of funds to the Ministry of Labor, Invalids and Social Affairs.

- Based on the annual budget allocation notification and the quarterly state budget estimate of the Department of Labor, Invalids and Social Affairs, the Department of Finance and Prices shall allocate funds according to the progress of implementation for the Department of Labor, Invalids and Social Affairs to distribute to the Provincial Labor, Invalids and Social Affairs Offices and the Rehabilitation Centers for invalids and war veterans.

3. Settlement of Funds:

The final account report of the delegated budget for payment of preferential benefits to revolutionary meritorious persons must fully reflect all expenditures, including procurement and repair expenses valued at 100 million dong or more, which must have complete bidding documentation in accordance with the current regulations of the Ministry of Finance. The final account report must include all required forms, explanations, and confirmation from the Treasury where the unit conducts transactions. The review process for the annual final accounts is as follows:

- The Provincial Labor, Invalids and Social Affairs Office and the Rehabilitation Centers for invalids and war veterans shall prepare the annual final account report and submit it to the Department of Labor, Invalids and Social Affairs.

- The Department of Labor, Invalids and Social Affairs shall consolidate the approved expenditure of the Provincial Labor, Invalids and Social Affairs Office and the Rehabilitation Centers for invalids and war veterans, together with the expenditure at the Department, to form the final account report of the delegated budget for assistance to revolutionary meritorious persons in the province, which will be submitted to the Department of Finance and Prices for examination and simultaneously sent to the Ministry of Labor, Invalids and Social Affairs.

- The Department of Finance and Prices shall be responsible for examining the final account of the central budget delegated for payment of preferential benefits to revolutionary meritorious persons for the Department of Labor, Invalids and Social Affairs, and submit the reviewed final account report to the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs, and simultaneously send it to the People's Committee of the province or centrally administered city.

- The Ministry of Finance shall jointly with the Ministry of Labor, Invalids and Social Affairs audit the final account of the delegated budget for payment of preferential benefits to revolutionary meritorious persons of the Department of Finance and Prices and the Department of Labor, Invalids and Social Affairs. Based on the joint audit report, the Department of Finance and Prices shall notify the final account approval to the Department of Labor, Invalids and Social Affairs; the Ministry of Finance shall consolidate the final account of the delegated budget for payment of preferential benefits to revolutionary meritorious persons for annual state budget settlement.

4- Inspection Work:

- The Department of Labor, Invalids and Social Affairs shall take the lead in coordinating with the Department of Finance and Prices and the State Treasury to periodically inspect the use of the delegated budget for payment of preferential benefits to ensure that they are used for the intended purposes and correct beneficiaries in accordance with state regulations.

- The Ministry of Labor, Invalids and Social Affairs shall coordinate with the Ministry of Finance to inspect the annual final accounts of localities and conduct surprise inspections of the use of funds and the implementation of preferential policies and benefits for revolutionary meritorious persons in accordance with the law.

IV- IMPLEMENTATION

1. This Circular takes effect from the 1998 fiscal year and replaces Circular No. 29/TT-LB dated November 13, 1995, issued by the Joint Ministry of Finance - Labor, Invalids and Social Affairs.

2. The Departments of Finance and Prices, Labor, Invalids and Social Affairs, and the State Treasuries of provinces and centrally administered cities shall have the responsibility to cooperate, guide, and organize the implementation of this Circular.

In the course of implementation, if there are difficulties, they should be promptly reflected to the Joint Ministry for supplementation and amendment.