Joint Circular No. 144/2009/TTLT-BTC-BCA guides the management and use of the Anti-Drug Fund in accordance with Decision No. 110/2008/QĐ-TTg dated August 13, 2008 of the Prime Minister on the establishment, management, and use of the Anti-Drug Fund.

JOINT CIRCULAR

||| Guidelines for managing and using the Anti-Narcotics Fund as prescribed in Decision No. 110/2008/QĐ-TTg dated August 13, 2008 of the Prime Minister on the establishment, management, and use of the Anti-Narcotics Fund

||| Decision No. 110/2008/QĐ-TTg dated August 13, 2008 of the Prime Minister on the establishment, management, and use of the Anti-Narcotics Fund

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||| Pursuant to Decree No. 103/2002/NĐ-CP dated December 17, 2002 of the Government stipulating compensation and assistance for individuals, families, organizations, and agencies participating in anti-narcotics activities that suffer losses to life, health, and property.

||| Pursuant to Decree No. 04/2003/NĐ-CP dated January 16, 2003 of the Government stipulating rewards for individuals, families, organizations, and agencies with achievements in anti-narcotics activities.

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

||| Pursuant to Decision No. 110/2008/QĐ-TTg dated August 13, 2008 of the Prime Minister on the establishment, management, and use of the Anti-Narcotics Fund.

||| The Ministry of Finance and the Ministry of Public Security issue guidelines for managing and using the Anti-Narcotics Fund as follows:

||| Article 1. Scope and Level of Contribution to the Anti-Narcotics Fund

||| 1. The Anti-Narcotics Fund shall be established at the central level and in provinces and centrally-administered cities to support anti-narcotics efforts.

||| 2. All Vietnamese currency, foreign currency, proceeds from auctions of assets and contraband seized (excluding narcotics), and means of transportation obtained from drug-related criminal cases within the jurisdiction of a province or centrally-administered city (hereinafter referred to as the locality), after the judgment or decision becomes legally binding and deducting reasonable expenses according to current regulations on asset auctions (if applicable), shall be allocated as follows:

||| a) Thirty percent (30%) shall be allocated to the investigating agency directly responsible for discovering and handling the case to reward units and individuals directly involved in detecting and investigating the case.

||| b) Ten percent (10%) shall be transferred to the central Anti-Narcotics Fund account.

||| c) Sixty percent (60%) shall be transferred to the Anti-Narcotics Fund account of the locality where the People's Court of first instance has jurisdiction.

||| 3. Enforcement agencies at all levels shall be responsible for enforcing judgments and decisions of the courts regarding drug-related criminal cases within their jurisdictions immediately upon the legal effectiveness of such judgments and decisions, and shall transfer all Vietnamese currency, foreign currency, assets, contraband (excluding narcotics), and means of transportation to the Department of Finance.

||| The Department of Finance shall represent the provincial People's Committee in receiving all Vietnamese currency, foreign currency, assets, contraband, and means of transportation transferred by enforcement agencies; organize public auctions of seized assets, contraband, and means of transportation in accordance with current regulations; and distribute Vietnamese currency, foreign currency, auction proceeds from assets, contraband, and means of transportation from drug-related criminal cases within the locality in accordance with the ratio specified in Clause 2 of this Article.

||| Article 2. Reward Levels, Management, and Use of Allocated Funds

||| 1. Based on the Vietnamese currency, foreign currency, and proceeds from auctions of assets and contraband (excluding narcotics) and means of transportation obtained from drug-related criminal cases within the jurisdiction of a province or centrally-administered city, after the judgment or decision becomes legally binding, the Chairman of the Provincial People's Committee shall decide to allocate thirty percent (30%) (as stipulated in Subparagraph a, Clause 2, Article 1 of this Circular) to reward units and individuals directly involved in investigating, discovering, and handling drug-related criminal cases within the jurisdiction.

||| Specific reward amounts for groups and individuals directly involved in investigating, discovering, and handling drug-related criminal cases mentioned above shall be determined by the Chairman of the Provincial People's Committee based on the nature of the case, the number of participants, the number of participating units, achievements, and contributions of each group and individual directly involved in detecting, investigating, and discovering the case. The maximum reward for an individual is 1,500,000 VND (one million five hundred thousand dong) per person per case, and for a group is 20,000,000 VND (twenty million dong) per group per case.

||| 2. Based on the decision of the Chairman of the Provincial People's Committee, the head of the investigating agency primarily responsible for the case shall take the lead and coordinate with the agency that discovered the lead on the case to review and distribute the aforementioned rewards to units and individuals with achievements in a transparent, fair, and equitable manner.

||| In cases where the maximum rewards for individuals and groups have been distributed but there remains unallocated funds, these remaining funds shall be used to purchase specialized equipment for forces directly combating drug-related crimes. The head of the investigating agency primarily responsible for the case shall prepare a budget proposal, submit it to the Chairman of the Provincial People's Committee for approval, and organize the procurement process; prepare a report on the settlement of this budget expenditure in accordance with current regulations of the State Budget Law and related implementing documents.

Article 3. Sources for forming the Anti-Drug Fund

1. For the Central Anti-Drug Fund:

a) The amount specified in point b, Clause 2, Article 1 of this Circular, which is 10%.

b) All donations from organizations and individuals inside and outside the country as stipulated in Clause 1, Article 5 of this Circular.

c) The Central Budget to support in special cases, according to the decision of the competent authority.

2. For the Anti-Drug Fund of localities:

a) The amount specified in point c, Clause 2, Article 1 of this Circular, which is 60%.

b) Donations from groups and individuals inside and outside the country.

c) The local budget to support according to the decision of the competent authority.

d) The Central Budget to provide initial support for localities facing difficulties and not having the conditions to establish an Anti-Drug Fund, based on the project to establish the Anti-Drug Fund of the locality.

Article 4. Management and Operation Agencies of the Anti-Drug Fund

1. The Minister of Public Security manages and operates the Central Anti-Drug Fund. The Director of the Permanent Office against Drugs under the Ministry of Public Security assists the Minister of Public Security in overseeing, managing, disbursing, and settling accounts for the Central Anti-Drug Fund.

2. The Chairman of the People's Committee at the provincial level manages and operates the Anti-Drug Fund of the locality. The Provincial Police Chief - the head of the Permanent Office against Drugs assists the Chairman of the People's Committee at the provincial level in checking the content and amount of expenditure from the Anti-Drug Fund. The Director of the Department of Finance of the provinces and centrally-run cities assists the Chairman of the People's Committee at the provincial level in overseeing, managing, disbursing, and settling accounts for the Anti-Drug Fund of the locality in accordance with this Circular.

3. The Director of the Permanent Office against Drugs under the Ministry of Public Security and the Director of the Department of Finance of the provinces and centrally-run cities shall open separate accounts at the State Treasury (at the location where their units are headquartered) to manage and monitor the income and expenditure of the Anti-Drug Fund.

Article 5. Acceptance, Management, and Use of Donations

1. Donations from individuals and organizations inside and outside the country for anti-drug work in the form of money, means, and assets, if there is a specific address, shall be transferred to that address as designated by the donor individual or organization, in accordance with current laws. If there is no specific address, it shall be transferred to the Central Anti-Drug Fund.

2. The Director of the Permanent Office against Drugs under the Ministry of Public Security is responsible for receiving donations for central anti-drug work. If the donation is in Vietnamese currency or foreign currency, it shall be directly received and deposited into the account of the Central Anti-Drug Fund. If the donation is in kind, a receipt of delivery and acceptance shall be established and responsibility for managing and preserving the asset shall be borne in accordance with current regulations.

3. The Director of the Department of Finance of the provinces and centrally-run cities is responsible for receiving donations from organizations and individuals for anti-drug work in the locality. If the donation is in Vietnamese currency or foreign currency, it shall be directly received and deposited into the account of the Anti-Drug Fund of the province or centrally-run city. If the donation is in kind, a receipt of delivery and acceptance shall be established and responsibility for managing and preserving the asset shall be borne in accordance with current regulations.

4. Equipment and means received from the above sources of funding, if suitable for the activities of units engaged in anti-drug work, the Director of the Permanent Office against Drugs under the Ministry of Public Security or the Director of the Department of Finance of the provinces and centrally-run cities shall take the lead in re-evaluating the asset, report to the leadership of the Ministry of Public Security or the Chairman of the People's Committee of the province or centrally-run city for a decision to allocate such equipment and means to the unit engaged in anti-drug work for management and use in accordance with current state regulations on the management and use of public assets; simultaneously, procedures for recording revenue for the State Budget and expenditure for the allocated units shall be carried out according to the value of the re-evaluated asset.

In case the assets and means received from the above sources of funding are not suitable for anti-drug activities, the Director of the Permanent Office against Drugs under the Ministry of Public Security shall report to the leadership of the Ministry of Public Security; the Director of the Department of Finance of the provinces and centrally-run cities shall report to the Chairman of the People's Committee of the province or centrally-run city to organize a public auction in accordance with current regulations. The proceeds from the sale shall be transferred to the account of the Central Anti-Drug Fund or the Anti-Drug Fund of the province or centrally-run city; simultaneously, procedures for recording revenue for the State Budget and expenditure for the Anti-Drug Fund shall be carried out for this amount.

Article 6. Contents and Levels of Expenditure from the Fund for Preventing and Combating Drug Abuse

1. For the local drug prevention and control fund:

a) Supporting units within the locality directly combating drug-related crimes to purchase technical equipment necessary for their operations. The contents and levels of support shall be decided by the Chairman of the Provincial People's Committee based on the specific conditions of the units directly involved in preventing and combating drug-related crimes, including organizational structure, staffing, current equipment, and the capacity of the local drug prevention and control fund. Purchases made from this support must comply with the existing national regulations on procurement and bidding for state assets.

b) Providing one-time assistance to relatives of those who have been sacrificed, injured, or fallen ill (including spouse; biological parents; biological children, legally adopted children, and persons recognized by law as having raised them) due to direct participation in combating drug-related crimes. The maximum level of support shall not exceed eight months of the general minimum wage for administrative and public service agencies as currently defined.

c) Allocating bonuses to units and individuals directly involved in detecting and investigating drug-related cases within the locality.

In cases where investigative agencies directly discover and handle particularly serious drug-related cases involving multiple suspects but without recovering money, evidence, or assets, the Chairman of the Provincial People's Committee may decide to allocate funds from the local drug prevention and control fund to reward outstanding individuals and groups directly involved in the investigation, discovery, and handling of such cases. The maximum bonus amount shall not exceed VND 1,500,000 per person per case and VND 20,000,000 per group per case.

d) In special cases, for supporting rehabilitation activities, post-rehabilitation management, and community reintegration for drug users at the local level; and for eliminating and replacing opium plants within the locality according to the decision of the competent authority, the expenditure contents and levels shall be implemented in accordance with Clause b, Paragraph 4; Paragraph 8, Part II, Circular Jointly Issued No. 57/2008/TTLT-BTC-BCA dated June 25, 2008, by the Ministry of Finance and the Ministry of Public Security guiding the management and use of funds for implementing the National Target Program on Preventing and Combating Drugs.

e) Supporting the activities of anti-drug campaigns and propaganda within the locality. The contents and levels of support shall be decided by the Chairman of the Provincial People's Committee based on the nature, scale, scope, and implementation level of the campaigns and propaganda activities; current financial expenditure standards and the capacity of the local drug prevention and control fund.

f) Supporting compensation and subsidies for losses as stipulated in Decree No. 103/2002/NĐ-CP dated December 17, 2002, of the Government regarding compensation and subsidies for individuals, families, organizations, and agencies participating in preventing and combating drugs and suffering losses to life, health, and property. The expenditure contents and levels shall be implemented in accordance with Point 2, Part VI, Circular Jointly Issued No. 03/2005/TTLT-BCA-BTC-BLDTBXH-BQP dated June 6, 2005, by the Ministry of Public Security, the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Defense guiding the implementation of certain points of Decree No. 103/2002/NĐ-CP dated December 17, 2002, of the Government regarding compensation and subsidies for individuals, families, organizations, and agencies participating in preventing and combating drugs and suffering losses to life, health, and property.

g) Supporting monetary rewards to units and individuals with outstanding achievements in preventing and combating drugs as decided by the competent authority at the local level, in accordance with Subparagraph c, Paragraph 2, Article 5, Decree No. 04/2003/NĐ-CP dated January 16, 2003, of the Government regarding rewards for individuals, families, organizations, and agencies with achievements in preventing and combating drugs. The amount of monetary rewards shall be implemented in accordance with the regulations of the Minister of Public Security, the Minister of National Defense, and the Minister of Finance.

2. For the central drug prevention and control fund:

a) Supporting campaigns to crack down on drug trafficking networks, gangs, and groups; and supporting investigations, prosecutions, trials, and supervisory activities related to major and complex drug-related cases involving foreign elements or affecting multiple localities, as decided by the competent authority. The expenditure contents and levels shall be implemented in accordance with Point a, Paragraph 2, Part II, Circular Jointly Issued No. 57/2008/TTLT-BTC-BCA dated June 25, 2008, by the Ministry of Finance and the Ministry of Public Security guiding the management and use of funds for implementing the National Target Program on Preventing and Combating Drugs.

b) In special cases, for supporting research and application of detoxification treatments and functional recovery for drug addicts; and for eliminating and destroying opium plants related to multiple localities and in border provinces with Cambodia, Laos, and China, as decided by the competent authority. The expenditure contents and levels shall be implemented in accordance with Paragraph 3, Paragraph 8; Part II, Circular Jointly Issued No. 57/2008/TTLT-BTC-BCA dated June 25, 2008, by the Ministry of Finance and the Ministry of Public Security guiding the management and use of funds for implementing the National Target Program on Preventing and Combating Drugs.

c) Support for compensation and subsidies for damages according to the Decision of the Minister of Public Security, the Minister of National Defense, the Minister of Labor, War Invalids and Social Affairs, the Minister of Finance, or persons with authority from the investigation agency, specialized agencies against drug crimes under the People's Police, Border Guard, Customs, for subjects participating in anti-drug activities who suffer losses to life, health, and property, as stipulated in Article 6, Article 7, and Article 10 of Decree No. 103/2002/ND-CP dated December 17, 2002 of the Government. The content and amount of expenditure shall be implemented in accordance with the provisions at Point 2, Part VI, Circular Joint No. 03/2005/TTLT-BCA-BTC-BLDTBXH-BQP dated June 6, 2005 of the Ministry of Public Security, the Ministry of Finance, the Ministry of Labor, War Invalids and Social Affairs, the Ministry of National Defense guiding the implementation of certain points of Decree No. 103/2002/ND-CP dated December 17, 2002 of the Government on the system of compensation and subsidies for individuals, families, organizations, agencies participating in anti-drug activities suffering losses to life, health, and property.

d) Support for monetary rewards according to the decision of the competent authority at the central level for units and individuals with outstanding achievements in anti-drug work as provided for in Subparagraph c, Clause 2, Article 5 of Decree No. 04/2003/ND-CP dated January 16, 2003 of the Government on rewarding individuals, families, organizations, agencies with achievements in anti-drug work. The amount of reward shall be implemented in accordance with the regulations of the Minister of Public Security, the Minister of National Defense, and the Minister of Finance.

Article 7. Budget preparation, payment, settlement, inspection, and audit of the Anti-Drug Fund

1. Budget preparation for the Anti-Drug Fund:

a) For localities receiving initial support from the Central Budget based on the proposal to establish the Anti-Drug Fund of the locality (due to difficulties and lack of conditions to establish the Anti-Drug Fund according to current regulations); or in special cases, the Central Budget supports the Central Anti-Drug Fund according to the decision of the competent authority. The Anti-Drug Fund management agency prepares a plan for revenue and expenditure of the Fund, clearly showing the need for support from the State budget, and sends it to the financial agency at the same level for consolidation and submission to the competent authority to supplement the Fund according to the current regulations of the State Budget Law and the implementing documents of the State Budget Law.

b) Annually (or urgently), when there is a need to use the Anti-Drug Fund. Ministries, central agencies, units, and agencies directly under provincial levels base on the content and amount of expenditure specified in Article 5 of this Circular, prepare the budget for expenditure of the Fund and send it to the Ministry of Public Security (for the Central Anti-Drug Fund); Provincial People's Committees (for the Anti-Drug Fund of the locality).

Within the scope and capacity of the Anti-Drug Fund, the Minister of Public Security, the Chairman of the Provincial People's Committee shall consider, approve, and decide specifically on each item of expenditure, the total budget estimate, notify the Office of the Standing Body of the Central Steering Committee on Drug Control (for the Central Anti-Drug Fund), the Department of Finance of provinces and centrally-administered cities (for the Anti-Drug Fund of the locality) to disburse the Anti-Drug Fund so that ministries, central agencies, units, and agencies directly under provincial levels can implement; simultaneously send to the Ministry of Finance, the State Treasury where the Anti-Drug Fund account is opened for general monitoring and management according to current regulations on managing funds outside the State Budget.

2. Settlement of the Anti-Drug Fund.

a) Ministries, central agencies, and agencies, units under provinces and centrally-administered cities when receiving and using the Anti-Drug Fund must open accounting books to record all revenues and expenditures of the Fund and prepare the final settlement report of the Fund in accordance with the current financial regulations for funds outside the State Budget; bear responsibility for preparing and submitting complete and timely financial reports on the use of the Fund periodically and semi-annual and annual final settlement reports to the Anti-Drug Fund management agency of the Central or Local level. Strictly prohibit any revenue, expenditure, assets, fund, debt, or contribution, sponsorship from domestic and foreign agencies, collectives, individuals for the Anti-Drug Fund from being left out of the accounting records.

b) The Anti-Drug Fund management agency of the Central level (Office of the Standing Body of the Central Steering Committee on Drug Control under the Ministry of Public Security) and the Anti-Drug Fund of the locality (Department of Finance) have the responsibility to review and consolidate the final settlement of revenue and expenditure of the Anti-Drug Fund, submit to the Minister of Public Security (for the Central Anti-Drug Fund), the Chairman of the Provincial People's Committee (for the Anti-Drug Fund of the locality) for approval, and consolidate the annual final settlement report of the Fund.

The Chairman of the Provincial People's Committee is responsible for directing functional agencies to compile data and the situation of management and use of the Anti-Drug Fund of the locality, sending to the Minister of Public Security regularly every six months and annually, or upon urgent request of the Minister of Public Security, for the Minister of Public Security to compile and report to the Prime Minister and send a quick monthly report to the Chairman of the National Steering Committee on HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control; simultaneously send to the Ministry of Finance for general monitoring and management.

c) Heads of agencies and units at all levels using and managing the Anti-Drug Fund are responsible under the law for the legality and accuracy of the figures in the final settlement report, management, and use of the Anti-Drug Fund.

3. Any surplus of the Anti-Drug Fund, funding supported to agencies and units from the Anti-Drug Fund (including both Central and Local levels) at the end of the year that is not fully utilized shall be carried over to the next year for continued use according to the provisions of this Circular.

4. The Anti-Drug Fund (Central and Local) is subject to inspection, examination, supervision, and auditing by state agencies with authority according to the laws on State Budget Management.

Article 8. Implementation clause

This Circular takes effect forty-five days from the date of issuance and replaces Circular Joint Circular No. 05/2001/TTLT-BTC-BCA dated January 16, 2001, issued by the Ministry of Finance and the Ministry of Public Security guiding the implementation of Decision No. 31/2000/QĐ-TTg dated March 3, 2000, of the Prime Minister on the establishment of the Fund for Prevention and Control of Drug Abuse; and Joint Circular No. 96/2005/TTLT-BTC-BCA dated November 2, 2005, issued by the Ministry of Finance and the Ministry of Public Security amending and supplementing certain points of Joint Circular No. 05/2001/TTLT-BTC-BCA dated January 16, 2001, guiding the implementation of Decision No. 31/2000/QĐ-TTg dated March 3, 2000, of the Prime Minister on the establishment of the Fund for Prevention and Control of Drug Abuse.

Any difficulties encountered during implementation should be reported to the Ministry of Finance and the Ministry of Public Security for study and resolution./.