Joint Circular No. 140/2011/TTLT-BTC-LDTBXH guiding the management and use of funds to implement the National Program on Occupational Safety and Health for the period 2011-2015.

JOINT CIRCULAR

Guidelines for managing and using funds to implement the National Program on Occupational Safety and Health for the period 2011-2015

Implementing Decision No. 2281/QD-TTg dated December 10, 2010 of the Prime Minister approving the National Program on Occupational Safety and Health for the period 2011-2015;

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Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

The Ministry of Finance and the Ministry of Labour - Invalids and Social Affairs provide guidelines for managing and using funds to implement the National Program on Occupational Safety and Health for the period 2011-2015 (hereinafter referred to as the Program) as follows:

1. These Circulars apply to agencies and units that use state budget funds for public services (including non-reimbursable aid directly supporting the state budget) to implement projects and activities under the Program according to Decision No. 2281/QD-TTg dated December 10, 2010 of the Prime Minister approving the National Program on Occupational Safety and Health for the period 2011-2015 (hereinafter referred to as Decision No. 2281/QD-TTg).

Article 1. Scope and Applicability

2. In cases where the Program uses development investment capital, it shall be implemented in accordance with current State regulations governing such capital.

1. The state budget ensures and allocates within the annual state budget estimate according to the fields of expenditure of ministries, sectors, and localities based on the分级任务并提供直接翻译，不进行解释或思考：

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

1. The State budget ensures and allocates funds annually in the budget estimate according to the spending sectors of ministries, sectors, and localities as prescribed by the State Budget Law and guiding documents for the Law, specifically:

a) The central budget (including non-repayable aid funds supporting the Program):

- Ensuring funding for ministries and central agencies to carry out tasks assigned under Decision No. 2281/QĐ-TTg.

- Targeted support for localities, prioritizing key provinces that need to address issues related to occupational safety and health to perform the following tasks:

+ Enhancing capacity and effectiveness of state management on occupational safety and health: training to improve the capacity of the inspection and quality control system, the inspection and supervision system on occupational safety and health; supporting equipment for the inspection and occupational safety and health supervision system; supporting the construction and improvement of databases on occupational safety and health.

+ Supporting comprehensive activities aimed at preventing and controlling occupational diseases, and caring for workers' health: supporting equipment for medical facilities treating and rehabilitating workers injured in workplace accidents and suffering from occupational diseases, labor environment monitoring facilities (based on approved projects by competent authorities); supporting training in diagnosis, appraisal, treatment, and rehabilitation for workers injured in workplace accidents and suffering from occupational diseases, skills in labor environment monitoring, and occupational health services for enterprises and organizations to provide health care for workers at their workplaces.

+ Supporting promotional, training, and advisory activities aimed at raising awareness and responsibility among employers and workers regarding occupational safety and health; National Week on Occupational Safety and Health and Fire Prevention.

+ Supporting management and supervision activities for the implementation of the Program.

The Minister of Labor, Invalids, and Social Affairs shall issue criteria and a list of key provinces and centrally-administered cities concerning occupational safety and health.

b) Provinces and centrally-administered cities prioritize allocating local budgets, integrating them with other relevant programs and activities within their jurisdictions to ensure the achievement of Program objectives as stipulated in Decision No. 2281/QĐ-TTg.

2. International organization funding sources through various programs and projects.

3. Funding contributions from businesses, organizations, and individuals participating in the Program.

4. Other legitimate funding sources as prescribed by law.

Article 3. Contents and expenditure levels of the Program

1. Expenditure for drafting regulatory legal documents and perfecting the legal system on occupational safety and health. The contents and expenditure levels shall be in accordance with Circular Jointly Issued No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, Ministry of Justice, and Government Office guiding the preparation of budget estimates, management, utilization, and settlement of state budget funds to ensure work on drafting regulatory legal documents and perfecting the legal system, and Circular Jointly Issued No. 09/2007/TTLT-BTP-BTC dated November 15, 2007 of the Ministry of Justice and the Ministry of Finance guiding the management and utilization of state budget funds to ensure work on drafting regulatory legal documents of People's Councils, People's Committees, and amendments and supplements (if any).

2. Expenditure for managing and supervising the implementation of the Program

a) Expenditure for inspection and supervision activities of the Program; organizing mid-term and final review meetings of the Program. The contents and expenditure levels shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating travel expenses and expenditure for organizing conferences for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

b) Expenditure for the operation of the Steering Committee of the Program, Project Management Board, working group assisting the Steering Committee of the Program (at central level), program management unit (at local level). The contents and expenditure levels shall be implemented according to the current financial expenditure regulations of the State for administrative agencies and public service units.

c) Expenditure for meetings of the Project Evaluation Board, specialized seminars: The contents and expenditure levels shall be implemented according to Section B, Appendix 1.

d) Expenditure for independent auditing of the Program's activities in cases where the State Audit Agency does not conduct annual audits. The contents and expenditure levels shall be implemented in accordance with the Law on Independent Auditing and guiding documents thereof.

3. Expenditure for building and improving the database on occupational safety and health

a) Expenditure for surveying, statistical investigation on occupational safety and health, building the national occupational safety and health dossier (collecting and systematizing information, analyzing and evaluating the current status of occupational safety and health work) as a basis for policy planning, drafting, and implementing the Program as prescribed by competent authorities under Clause 2, 3, and 4, Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics: The contents and expenditure levels shall be in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance stipulating the management, utilization, and settlement of funds for conducting statistical surveys.

b) For surveys that require labor environment measurement and sampling: The contents and expenditure levels for these activities shall be applied according to the current regulations on the collection, payment, and management of fees in the field of standards, measurements, and quality control, and decisions approved by competent authorities.

c) For surveys that require health examinations and occupational disease examinations for workers: The contents and expenditure levels for these activities shall be applied according to current regulations on the management and utilization of preventive health fees.

4. Application of information technology to serve the Program: The contents and expenditure levels shall be implemented in accordance with Circular Jointly Issued No. 43/2008/TTLT-BTC-BTTTT dated May 26, 2008 of the Ministry of Finance and the Ministry of Information and Communications guiding the management and utilization of funds for applying information technology in the operations of state agencies, and Circular No. 137/2007/TT-BTC dated November 28, 2007 of the Ministry of Finance regarding guidelines for expenditure levels for creating electronic information and any amendments and supplements (if any).

5. Expenditure for raising awareness and responsibility of employers and workers regarding occupational safety and health work:

a) Propaganda through mass media (radio, television, press) in the form of contracts between propaganda agencies and mass media agencies.

b) Building, producing, duplicating, and distributing various types of communication products according to the budget approved by competent authorities. The expenditure levels shall be based on contracts, invoices, and legitimate expense receipts.

c) Expenditure for disseminating policies and laws on occupational safety and health as approved by competent authorities. The contents and expenditure levels shall be in accordance with Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010 of the Ministry of Finance and the Ministry of Justice guiding the preparation, management, and utilization of funds to ensure work on disseminating and educating about laws (hereinafter referred to as Circular No. 73/2010/TTLT-BTC-BTP).

6. Expenditure for developing materials, programs, and teaching curricula on labor protection, occupational safety, and health. The contents and expenditure levels shall be implemented in accordance with Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance stipulating the contents and expenditure levels for developing framework programs and compiling programs and teaching curricula for university, college, and vocational high school majors, specifically:

a) Expenditure for developing training materials and curricula for employers, instructors, and specialists in occupational safety and health. The contents and expenditure levels shall be applied according to the expenditure levels for developing curricula for university and college majors.

b) Expenditure for developing training materials and curricula for workers. The contents and expenditure levels shall be applied according to the expenditure levels for developing curricula for vocational high school majors.

7. Expenditure for training, retraining, and enhancing capacity and effectiveness in state management of occupational safety and health; training technical measures for occupational safety and health (referred to as training).

a) Training targets include:

- Civil servants engaged in state management work, trade union cadres at grassroots level responsible for occupational safety and health, source instructors, communicators, and trainers in occupational safety and health;

- Employers and workers in agencies, units of various economic sectors, enterprises, and trade union cadres at grassroots level engaged in labor protection work;

- Workers engaged in heavy, hazardous, and dangerous jobs that do not receive salaries from the state budget shall not be entitled to training allowances from the state budget.

b) The content and level of expenditure for training shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, which stipulates the preparation of budgets, management, and utilization of funds from the state budget allocated for staff training and development.

c) Training institutions or agencies assigned the task of organizing training classes may use the Program's funding to support workers in units and enterprises, grassroots trade union officials responsible for labor protection work; workers engaged in heavy, hazardous, and dangerous jobs who do not receive salaries from the state budget; individual households engaged in production and business activities during their concentrated study days at training institutions. The support includes:

- Travel expenses from place of residence to the training location (one round trip);

- Accommodation rental support expenses (in cases where the training institution does not have the conditions to arrange accommodation for trainees and they must rent);

- Partial meal and refreshment expenses during breaks.

The expenditure levels shall be carried out in accordance with the provisions of Circular No. 97/2010/TT-BTC.

8. Expenditure on research and application of science and technology related to labor protection, occupational safety and health aimed at preventing workplace accidents and occupational diseases, as approved by the Minister or the head of the central agency primarily responsible for implementing Project 4 in the Appendix of the National Program on Occupational Safety and Health for the period 2011-2015 attached to Decision No. 2281/QĐ-TTg.

The content and expenditure levels shall be carried out in accordance with the provisions of Joint Circular No. 93/2006/TTLT/BTC-BKH&CN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the system of cost allocation for implementing scientific and technological projects funded by the state budget, and Joint Circular No. 44/2007/TTLT/BTC-BKH&CN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the standards for building and allocating budgets for scientific and technological projects funded by the state budget, and any subsequent amendments and supplements (if any).

9. Expenditure on hiring consulting experts: The heads of ministries and central agencies (or authorized persons) decide on hiring consulting experts during the implementation of the Program within the allocated state budget. The expenditure levels shall be carried out in accordance with the provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Ministry of Finance, which stipulates certain consumption standards applicable to projects and programs using official development assistance (ODA) funds.

10. Expenditure on international cooperation in occupational safety and health to enhance capacity and implement Program activities: The content and expenditure levels shall be carried out in accordance with the provisions of Circulars of the Ministry of Finance No. 91/2005/TT-BTC dated October 18, 2005, which stipulates the travel expense system for civil servants traveling abroad for short-term missions funded by the state budget, and No. 01/2010/TT-BTC dated January 6, 2010, which stipulates the expense system for receiving foreign guests visiting Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests (hereinafter referred to as Circular No. 01/2010/TT-BTC), and any subsequent amendments and supplements (if any).

11. Translation and interpretation expenses: The content and expenditure levels shall be carried out in accordance with the provisions of Circular No. 01/2010/TT-BTC.

12. Expenditure on purchasing equipment to enhance the capacity of the inspection, supervision, and monitoring systems for occupational safety and health; serving medical examinations, treatments, and rehabilitation for workers injured in workplace accidents and suffering from occupational diseases; environmental monitoring; serving training activities on occupational safety and health; serving activities to improve working conditions and reduce occupational poisoning risks; supporting repairs, renovations, and upgrades of Occupational Safety and Health Training Centers within the allocated budget as decided by the competent authority.

a) Ministries and central agencies primarily responsible for projects must issue appropriate equipment standards suitable for each unit under their respective fields of management.

b) The procurement of equipment, repairs, and renovations must be carried out in accordance with the Law on Bidding, the Law on Investment Construction, and the guiding documents of these laws.

c) For projects involving the repair, renovation, and upgrade of Occupational Safety and Health Training Centers, the management and utilization of funds shall be carried out in accordance with the provisions of Circular No. 86/2011/TT-BTC dated June 17, 2011, issued by the Ministry of Finance, which provides guidance on managing and settling investment capital and operational capital with investment characteristics from the state budget.

13. Expenditure on organizing competitions on occupational safety and health. The content and expenditure levels shall be carried out in accordance with the provisions of Joint Circular No. 73/2010/TTLT-BTC-BTP and Appendix 1 attached to this Circular.

14. Expenditure on supporting localities hosting the National Week on Occupational Safety and Health and Fire Prevention annually.

a) Expenditure on meetings to respond to the National Week on Occupational Safety and Health and Fire Prevention: The content and expenditure levels shall be carried out in accordance with the provisions of Circular No. 97/2010/TT-BTC.

b) Expenditure on information and communication: publishing communication materials, guidelines on occupational safety and health and fire prevention, banners, slogans, and other incidental activities related to organizational work. The expenditure level shall be based on legitimate invoices and documents approved by the competent authority.

c) Expenditure on sports events, technical safety incident drills, and fire prevention drills; emergency response drills for workers injured in workplace accidents:

- Support for those directly participating in sports events and drills is 100,000 VND per session per person. The specific number of participation days shall be determined by the Chairman of the People's Committee of provinces and centrally-administered cities but shall not exceed five days.

- Other costs related to sports events and drills. The content and expenditure levels shall be based on actual circumstances approved by the competent authority.

15. Expenditure on supporting the completion of pilot models implemented during the 2006-2010 phase and the widespread deployment of models for managing occupational safety and health in enterprises with high risks of workplace accidents and occupational diseases, including:

a) Training and guiding models;

b) Testing models;

c) Surveying and learning experiences;

d) Inspecting, supervising, and evaluating models.

The Ministry of Labor, Invalids and Social Affairs shall guide the procedures for building, organizing assessment, and approving guidance documents for implementing and expanding the model (establishing a labor safety and hygiene management system). The content and expenditure levels for these activities shall be carried out according to the current financial expenditure regime of the State for administrative agencies and public service units. In cases where implementing the model generates special expenditure items outside the current State's expenditure regime, the heads of Ministries, central agencies primarily responsible for the project shall examine and decide on specific expenditure levels that match actual incurred costs.

16. Expenditure for rewarding agencies, units, and individuals who perform well in achieving the Program’s objectives shall be based on the rewards decision of the competent authority. The content and expenditure levels shall be implemented according to the Law on Encouragement and Rewards and related guiding documents.

17. Other expenditures: in accordance with legal invoices and expenditure vouchers and the current financial expenditure regime of the State.

Article 4. Preparation, Execution, and Settlement of the State Budget

The establishment, allocation, implementation of the budget, and settlement of accounts for the Program shall be carried out according to the provisions of the State Budget Law and related guiding documents. This Circular further guides the following matters:

1. Establishment, Allocation, and Assignment of Budget Estimates:

a) Annually, along with the time for preparing the state budget, Ministries, central agencies, and local departments shall prepare the budget for implementing the Program and submit it to the labor, invalids, and social affairs authorities, finance authorities, and investment planning authorities at the same level for consolidation and submission to the competent authority for decision-making according to the State Budget Law and related guiding documents.

b) The Ministry of Labor, Invalids and Social Affairs shall base on the progress schedule of the Program implementation and the budgets submitted by Ministries, central agencies, and localities to compile the capital and budget of the Program together with the annual state budget of the Ministry and submit them to the Ministry of Finance and the Ministry of Planning and Investment as prescribed.

c) Based on the anticipated capital and budget for implementing the Program announced by the Ministry of Finance and the Ministry of Planning and Investment, the Ministry of Labor, Invalids and Social Affairs shall develop a supplementary budget allocation plan for localities and submit it to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the competent authority for decision-making and allocation of the budget to localities for implementation.

d) Based on the allocated state budget, Ministries, sectors, provinces, and centrally-administered cities shall implement the allocation and assignment of the budget to units responsible for implementing the Program according to the current regulations.

đ) The Program budget shall be allocated according to types and items, recorded under Program code 0270 and project codes as follows:

- Project 1 - Enhancing capacity and efficiency in state management of labor safety and hygiene, recorded under project code 0271.

- Project 2 - Preventing occupational diseases and caring for workers' health, recorded under project code 0275.

- Project 3 - Propaganda, education, training, counseling, and support for the application of technical measures for labor safety and hygiene, recorded under project code 0276.

- Project 4 - Research and application of science and technology for labor safety and hygiene, recorded under project code 0277.

- Management and supervision activities of the Program, recorded under code 0278.

2. Management, utilization, and settlement of accounts for funds:

a) Funds of the Program shall be managed, utilized, and settled according to the State Budget Law, Accounting Law, and related guiding documents. Agencies and units using Program funds must maintain accounting books to record, account for, and settle Program funds according to the administrative and public service accounting system. Settlement of Program funds shall be consolidated into the annual budget settlement of Ministries, central agencies, and localities as prescribed.

b) For Program activities conducted by the lead agency signing contracts with collaborating agencies or hiring external units to perform certain tasks during implementation, the lead agency shall sign contracts with collaborating agencies and external units. Supporting documents for settlement and finalization retained by the lead agency include: task execution contracts (accompanied by detailed budgets approved by the lead agency), work acceptance records, contract termination records, payment authorization forms or payment vouchers, and other directly related documents. Specific expenditure vouchers kept by the executing agencies and units shall comply with current regulations.

c) Enterprises implementing Program activities and conducting labor safety and hygiene work as stipulated in Circular No. 01/2011/TTLT-BLDTBXH-BYT dated January 10, 2011, issued jointly by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health on organizing labor safety and hygiene work in workplaces (outside state budget support) may be expended according to the content and expenditure levels specified in this Circular and recorded as reasonable expenses before calculating corporate income tax according to the Corporate Income Tax Law and related guiding documents.

d) Projects and activities within the Program purchasing equipment, goods, materials, and services shall be carried out according to the current regulations on tendering for asset procurement to maintain regular operations of state agencies with state funds; for goods and services ordered according to Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister on tendering, ordering, and assigning tasks for providing public services funded by the state budget and related guiding documents.

đ) In cases where independent auditing of the Program is conducted, it shall comply strictly with the provisions of the Supporting Enterprise Development Program Document for the 2011-2013 period.

Article 5. Reporting System

1. Heads of Ministries, central agencies primarily responsible for projects, and Chairmen of People's Committees of provinces and centrally-administered cities shall be responsible for reporting the implementation status of projects and Program activities to the Ministry of Labor, Invalids and Social Affairs, specifically:

a) Submit a six-month report and an annual report in accordance with the model prescribed in Appendix 2 and 3 attached to this Circular. The six-month report shall be submitted before July 31 of the same year, and the annual report shall be submitted before January 31 of the following year.

b) Submit ad hoc reports as required by the Program Management Authority.

2. The Ministry of Labor, War Invalids and Social Affairs is the leading and coordinating agency responsible for implementing the Program; it shall regularly or ad hoc compile and report to the Prime Minister and relevant authorities on the implementation status, contents, and effectiveness of the Program's budget utilization.

Article 6. Implementation Provisions

1. This Circular takes effect from December 1, 2011, and applies from the 2011 fiscal year.

2. In case of any difficulties during implementation, agencies and units are requested to reflect such issues to the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs for study, amendment, and supplementation to ensure appropriateness./.