Circular No. 147/2015/TT-BTC stipulates the management and use of the Vietnam Mine Impact Relief Fund

CIRCULAR

Regulations on the management and use of the Fund for Addressing the Consequences of Explosive Remnants of War in Vietnam to address the consequences of explosive remnants of war in Vietnam

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;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 356/QĐ-TTg dated March 10, 2014 of the Prime Minister on the establishment of the Fund for Addressing the Consequences of Explosive Remnants of War in Vietnam (hereinafter referred to as Decision No. 356/QĐ-TTg);

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular regulating the management and use of the Fund for Addressing the Consequences of Explosive Remnants of War in Vietnam.

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular regulates the management and use of the Fund for Addressing the Consequences of Explosive Remnants of War in Vietnam (hereinafter referred to as the Fund).

b) This Circular does not apply to the operating funds of the Fund Management Board. These funds are allocated within the annual regular budget expenditure plan of the Ministry of Labor, Invalids and Social Affairs and are managed and used according to current regulations applicable to administrative state agencies.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) The Fund for Addressing the Consequences of Explosive Remnants of War in Vietnam;

b) The Fund Management Board;

c) Agencies, organizations, units, and individuals using funds to implement tasks addressing the consequences of explosive remnants of war remaining after the war in Vietnam;

d) Victims of explosive remnants of war supported by the Fund.

Article 2. Principles of operation and financial management of the Fund

1. The Fund is a public service unit in the social sector, established and operated without profit-making objectives, independently accounted for, having legal personality, its own seal, and being able to open accounts at the State Treasury and banks for transactions; accounting organization shall be carried out in accordance with the Accounting Law and related guiding documents, the balance of the Fund from the previous year is transferred to the next year for continued use.

2. The Fund must publicly disclose information on fundraising, management, and use of the Fund and report on financial operations in accordance with Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Prime Minister on the issuance of the Financial Disclosure Regulation for all levels of state budgets, budgetary units, organizations supported by the state budget, basic construction projects funded by the state budget, state-owned enterprises, funds sourced from the state budget, funds sourced from contributions of the people, and related guiding documents of the Ministry of Finance. Fundraising, management, and use of the Fund must ensure compliance with the intended purpose, effectiveness, and current state financial management regulations and provisions of this Circular.

Article 3. Sources of income for the Fund

1. Income from voluntary contributions, lawful sponsorship in the form of money, goods, securities, property rights, and other types of assets from domestic and foreign organizations and individuals in the form of support, gift contracts, donations, wills of those leaving assets, or other forms consistent with the law.

2. Income from sources as stipulated in Clause 2, 3, 4, and 5 of Article 5 of Decision No. 356/QĐ-TTg.

Article 4. Contents of expenditures of the Fund

1. Expenditure on propaganda and education to prevent accidents caused by explosive remnants of war for the people:

a) Expenditure on propaganda and dissemination of knowledge about preventing accidents caused by explosive remnants of war through mass media (radio, television, press):

- Expenditure on producing radio and television programs under contracts with propaganda units or mass media agencies;

- Expenditure on purchasing, producing, duplicating, and distributing publications.

b) Expenditure on organizing propaganda and educational activities to prevent accidents caused by explosive remnants of war in communities, including: community radio broadcasts, organizing special lectures; updating, repairing posters, banners, slogans;

c) Expenditure on organizing contests to understand activities to prevent and address the consequences of explosive remnants of war;

d) Expenditure on rallies to respond to the month of action to address the consequences of explosive remnants of war;

đ) Expenditure on organizing cultural performances to promote and propagate efforts to prevent and address the consequences of explosive remnants of war.

2. Expenditure on supporting activities to clear and handle explosive remnants of war remaining after the war in Vietnam.

3. Expenditure on supporting education for children who are victims of explosive remnants of war remaining after the war in Vietnam, including:

a) Supporting expenses for purchasing school books, learning materials, and equipment each academic year;

b) Scholarships for students who are victims or children of victims of explosive remnants of war remaining after the war who overcome difficulties to excel in their studies.

4. Expenditure on supporting vocational training costs up to the primary level and less than three months; supporting job creation for victims of explosive remnants of war remaining after the war in Vietnam.

5. Expenditure on supporting reconstructive surgery, functional recovery, orthopedic devices, and assistive devices for victims injured by explosive remnants of war remaining after the war in Vietnam, including:

a) Supporting expenses for reconstructive surgery, treatment, travel, and food for patients during surgery, and allowances for rehabilitation instructors for victims;

b) Supporting the purchase of orthopedic devices and assistive devices.

6. Expenditure on emergency support for rescue, medical treatment, and assistance for victims from poor households or particularly difficult circumstances injured by explosive remnants of war remaining after the war in Vietnam, including:

a) Supporting expenses for renting emergency transport vehicles (if necessary);

b) Medical examination and treatment expenses;

c) One-time assistance (including military personnel injured while performing duties due to explosive remnants of war remaining after the war in Vietnam).

7. Expenditure on supporting residents in areas contaminated by explosive remnants of war in heavily affected provinces, including:

a) Expenditure on resettlement and reintegration into the community for households required to move for clearance of explosive remnants of war, whose land and crops have been affected by clearance activities, including:

- Support for seedlings, livestock, production tools, fertilizers, plant protection chemicals, veterinary medicines, animal shelters for production and breeding;

- Support for food, household items;

- Support for building houses for households in particularly difficult circumstances.

b) Expenditure to support livelihoods to ensure social welfare for households not required to be relocated, including: seedlings, breeding stock, production tools, fertilizers, plant protection chemicals, veterinary drugs, livestock shelters serving production and breeding.

8. Expenditure with the purpose according to support contracts or donations from organizations and individuals in accordance with the objectives and purposes of the Fund's activities.

9. Expenditure for propaganda and mobilization of support for the Fund both domestically and internationally through mass media (radio, television, press) or by organizing events or collaborating with inter-ministerial working groups.

10. Rental expenses and other special expenditures related to the Fund's operations:

a) Rental costs for warehouses, docks for receiving, transporting, packing money and goods, transferring money, and incidental expenses arising during the process of mobilizing, receiving, transporting, and distributing sponsored money and goods to victims;

b) Rewards for units and individuals with outstanding achievements in addressing the consequences of unexploded ordnance, sponsoring, and contributing to the Fund's activities;

c) Expenses for investigation and survey to develop plans for soliciting domestic and international sponsorships;

d) Expenses for building databases on victims affected by unexploded ordnance;

đ) Other special expenditures related to the Fund's operations.

Article 5. Funding Levels

1. Based on the proposal of the Fund Management Board, the Minister of Labor, Invalids, and Social Affairs shall issue specific expenditure levels for the expenditure items stipulated in Article 4 of this Circular, ensuring compliance with current expenditure regulations and the financial capacity of the Fund.

2. For sponsorship amounts that have been agreed upon or are documented in signed agreements between the Fund and sponsors regarding the content and level of expenditure, such agreements shall be implemented according to the terms of the signed agreements.

Article 6. Budget preparation, accounting, settlement of income and expenditure, and management of the Fund

The preparation, implementation of budgets, accounting entries, and settlement of income and expenditure of the Fund shall be carried out in accordance with the State Budget Law, Accounting Law, and guiding documents thereof. Additionally, this Circular supplements as follows:

1. Budget Preparation: Annually, based on the functions and tasks assigned by competent authorities, and the financial income and expenditure situation of the previous year, the Fund prepares a plan for income and expenditure and submits it to the Ministry of Labor, Invalids, and Social Affairs for consolidation and submission to the Ministry of Finance.

2. Accounting Entries and Settlement

a) The Fund maintains books recording the full list of agencies, organizations, and individuals who contribute and sponsor, as well as the list and addresses of beneficiaries supported by the Fund. The Chairman of the Fund Management Board is the account holder and is responsible for the Fund's financial management and accounting;

b) For sources of aid: follow and account for, and settle according to the current state regulations on receiving, managing, and using aid sources;

c) For certain support activities of the Fund entrusted to other agencies and organizations through contracts with the Fund, the supporting documents for settlement are retained at the Fund, including: Contract for performing tasks (accompanied by detailed budget approved by the Fund), acceptance report, contract termination report, product handover report, completed work and products, payment authorization or payment voucher, and other relevant documents. Specific expenditure vouchers are kept by the agency or organization directly implementing the support activities in accordance with current regulations;

d) The accounting entries and settlement of the Fund's funds are conducted according to the current public institution accounting system. The Ministry of Labor, Invalids, and Social Affairs is responsible for reviewing the annual income and expenditure settlement of the Fund and consolidating it into the Ministry's annual settlement report to settle with the Ministry of Finance as prescribed.

Article 7. Effective Date

1. This Circular takes effect from November 1, 2015.

2. In cases where the legal documents cited in this Circular are amended, supplemented, or replaced by other legal documents, the provisions of the amended, supplemented, or replacing legal documents shall apply.

3. During the implementation period, if there are any difficulties, please reflect them to the Ministry of Finance for study, amendment, and supplementation to ensure compatibility.