Joint Circular No. 135/1998/TTLT/BTC-BLDTBXH guiding the issuance and management of funds for the payment of preferential allowances to revolutionary war veterans from the central budget

JOINT CIRCULAR

MINISTRY OF FINANCE, MINISTRY OF LABOUR - INVALIDS AND SOCIAL AFFAIRS

Guidelines for the disbursement and management of delegated budget funds for preferential allowances for persons who have contributed to the revolution

from the central budget

Implementing 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 Persons Engaged in Revolutionary Activities, Martyrs, Families of Martyrs, War Invalids, Veterans, and Persons Who Have Contributed to the Revolution;

Based on the State Budget Law;

The Ministry of Finance and the Ministry of Labour - Invalids and Social Affairs provide guidelines for the disbursement and management of preferential funds for persons who have contributed to the revolution from the Central Budget as follows:

I. GENERAL PRINCIPLES

1. The Central Budget ensures the source of funds to implement preferential policies for persons who have contributed to the revolution as stipulated in Decree No. 28/CP dated April 29, 1995 of the Government. Financial agencies and the National Treasury shall fully and promptly disburse funds to the Ministry of Labour - Invalids and Social Affairs.

2. The Ministry of Labour - Invalids and Social Affairs is responsible for coordinating with the Ministry of Finance to manage the preferential allowance funds for persons who have contributed to the revolution and to organize the payment of benefits to persons under its jurisdiction in accordance with the purposes and objects specified in this Circular.

3. Preferential funds for persons who have contributed to the revolution shall be delegated by the Ministry of Finance to provincial Departments of Finance and Prices to transfer to the Departments of Labour - Invalids and Social Affairs according to the approved budget of the Ministry of Labour - Invalids and Social Affairs.

4. Each year, the Ministry of Labour - Invalids and Social Affairs shall prepare a detailed budget for preferential allowance funds for persons who have contributed to the revolution and submit it to the Ministry of Finance as a basis for preparing the budget and disbursing funds.

5. Final accounts for delegated funds for the payment of preferential benefits for persons who have contributed to the revolution shall be settled in accordance with current regulations of the Ministry of Finance.

II. CONTENTS OF DELEGATED FUND EXPENDITURE FOR PREFERENTIAL ALLOWANCES FOR PERSONS WHO HAVE CONTRIBUTED TO THE REVOLUTION

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

- Persons engaged in revolutionary activities before August 1945.

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

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

- Martyrs and families of martyrs.

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

- Persons engaged in national liberation, national defense, and international duty.

2. Other preferential expenditures:

- Subscription to the People's Daily newspaper for persons engaged in revolutionary activities before August 1945.

- Funeral expenses allowance.

- Notification of death allowance for martyrs.

- Memorial service allowance for martyrs.

- Health insurance.

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

- Special provision for severely disabled war invalids and veterans.

- Prosthetic devices for war invalids and persons receiving benefits equivalent to war invalids.

- Treatment and convalescence for severely disabled war invalids and veterans and persons who have contributed to the revolution.

- Gifts from the President and additional holiday meals.

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

- Work related to graves and memorials of martyrs.

- Preferential allowances for education and training.

3. Expenditure for the operation of centers for the care of severely disabled war invalids and veterans managed by the Department of Labour - Invalids and Social Affairs includes:

In addition to the preferential expenditures listed in points 1 and 2 above, the centers for the care of war invalids and veterans may also incur the following expenditures:

- Repair of buildings and infrastructure of the care centers.

- Purchase and repair of equipment, facilities, and means of transportation serving war invalids and veterans.

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

- Transportation costs for war invalids and veterans visiting their families.

- Costs for welcoming family members of war invalids and veterans.

- Expenditure for newspapers, cultural activities for war invalids in the care center.

- Expenditure for rotating care centers for war invalids and veterans and persons who have contributed to the revolution will be guided in the Joint Circular "Guidelines for Implementing Convalescent Policies for Persons Who Have Contributed to the Revolution."

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 business operations related to the management of beneficiaries, file management, and financial accounting for the payment of preferential allowances for persons who have contributed to the revolution, each year the Ministry of Labour - 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 repairs of office supplies (safe, filing cabinets, computers, etc.) to support payment operations.

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

The Ministry of Labour - 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 allowances for persons who have contributed to the revolution must fully reflect the expenditure items listed in Part II of this Circular according to the objects and current expenditure categories.

The estimates must be prepared according to the prescribed format, in accordance with the state budget structure, and accompanied by explanatory notes clearly stating the basis and calculation methods. The estimates are prepared in the following steps:

1.1. Preparation of budget estimates:

Each year, the District, County, City, and Town Departments of Labour - Invalids and Social Affairs (hereinafter referred to collectively as the Departments of Labour - Invalids and Social Affairs) and the centers for the care of war invalids and veterans under the Provincial Departments of Labour - Invalids and Social Affairs shall prepare budget estimates for expenditures on persons who have contributed to the revolution within their units and submit them to the Provincial Departments of Labour - Invalids and Social Affairs before July 20 of the previous year.

The Provincial Departments of Labour - Invalids and Social Affairs shall review and approve the budget estimates of the Departments of Labour - Invalids and Social Affairs and the centers for the care of war invalids and veterans, and prepare their own budget estimates, which they shall submit to the Ministry of Labour - Invalids and Social Affairs and the Provincial Departments of Finance and Prices before August 1 of the previous year.

The Ministry of Labour - Invalids and Social Affairs shall review and approve the budget estimates of the Provincial Departments of Labour - Invalids and Social Affairs, consolidate them into a budget estimate for the Central Budget delegated for the payment of preferential allowances for persons who have contributed to the revolution, and submit it to the Ministry of Finance before August 15 of the previous year.

The Ministry of Finance examines the budget estimate of the Ministry of Labor, Invalids, and Social Affairs to consolidate it into the state budget expenditure plan for reporting to the Government for submission to the National Assembly for approval.

1.2. Notification of the budget estimate:

Based on the state budget that has been approved by the National Assembly and the Government, the Ministry of Labor, Invalids, and Social Affairs shall take the lead in allocating funds and delegating authority to localities to submit to the Ministry of Finance for consolidation and notification to localities at the beginning of the planning year.

On the basis of the delegated funds notified to provinces and centrally-administered cities, the Ministry of Labor, Invalids, and Social Affairs will detail the budget according to the items of expenditure and the state budget structure to notify the Department of Labor, Invalids, and Social Affairs, which will send the notification to the Department of Finance and Prices, and the State Treasury where the Department of Labor, Invalids, and Social Affairs conducts transactions. The Department of Labor, Invalids, and Social Affairs will notify the detailed budget to the Provincial Labor, Invalids, and Social Affairs Departments and the centers for invalids' care, sending notifications to the Department of Finance and Prices, the State Treasury of the province or centrally-administered city, and the State Treasury where the units conduct transactions as the basis for transferring funds and controlling expenditures in accordance with regulations.

2. Allocation of Funds:

Central government budget funds delegated for payment of preferential benefits to persons who have rendered meritorious service are allocated under Chapter 160, Type 15, Item 09, and corresponding sub-items in the current state budget structure.

Quarterly, based on the budget estimates of the Ministry of Labor, Invalids, and Social Affairs, the Ministry of Finance will allocate delegated funds for payment of preferential benefits to persons who have rendered meritorious service to the Department of Finance and Prices, which will simultaneously notify the issuance of funds to the Ministry of Labor, Invalids, and Social Affairs.

Based on the annual budget allocation notification and quarterly budget estimates of the Department of Labor, Invalids, and Social Affairs, the Department of Finance and Prices will 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 Departments and the centers for invalids' care.

3. Settlement of Funds:

The final account report on delegated funds for payment of preferential benefits to persons who have rendered meritorious service must fully reflect all expenditures, and those purchases and repairs costing 100 million dong or more must have complete tendering documentation in accordance with current regulations of the Ministry of Finance. The final account report must include all required forms, explanations, and confirmations from the State Treasury where the unit conducts transactions. The review process for the annual final accounts is as follows:

The Provincial Labor, Invalids, and Social Affairs Departments and the centers for invalids' care 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 will aggregate the approved expenditure funds of the Provincial Labor, Invalids, and Social Affairs Departments and the centers for invalids' care, together with the funds expended at the department level, to compile the final account report on delegated funds for preferential allowances for persons who have rendered meritorious service to the Department of Finance and Prices for review, and simultaneously send it to the Ministry of Labor, Invalids, and Social Affairs.

The Department of Finance and Prices is responsible for reviewing the final accounts of central government budget funds delegated for payment of preferential allowances to persons who have rendered meritorious service for the Department of Labor, Invalids, and Social Affairs, and submitting the reviewed final account report to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, and simultaneously sending it to the People's Committee of the province or centrally-administered city.

The Ministry of Finance, in conjunction with the Ministry of Labor, Invalids, and Social Affairs, will audit the final accounts of delegated funds for payment of preferential benefits to persons who have rendered meritorious service by 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 will notify the approval of the final accounts to the Department of Labor, Invalids, and Social Affairs; the Ministry of Finance will consolidate the final accounts of delegated funds for payment of preferential allowances to persons who have rendered meritorious service for annual state budget final accounts.

4. Inspection work:

The Department of Labor, Invalids, and Social Affairs, in conjunction with the Department of Finance and Prices and the State Treasury, will periodically inspect the use of delegated funds for payment of preferential benefits to ensure they are used for their intended purposes and for the correct beneficiaries as stipulated by the State.

The Ministry of Labor, Invalids, and Social Affairs will cooperate with the Ministry of Finance to inspect the annual final accounts of localities and conduct surprise inspections of fund usage and the implementation of preferential policies and benefits for persons who have rendered meritorious service as prescribed by law.

IV. IMPLEMENTATION

1. This Circular takes effect from the 1998 fiscal year and replaces Circulars No. 29/TT-LB dated November 13, 1995, issued jointly by the Ministry of Finance and the Ministry of 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 are responsible for coordinating, guiding, and implementing this Circular.

During the implementation process, if there are any difficulties, please promptly reflect them to the Joint Ministries for supplementation and amendment./.