Circular No. 15/1998/TT-BTC guides the management and use of the Child Welfare Fund according to regulations on sources of income, expenditure items, budget preparation, accounting, and settlement. This Circular applies to Child Welfare Funds at all levels from central to grassroots.
适用范围
Child Welfare Funds at all levels and sectors from central to grassroots.
要点
- The Child Welfare Fund is established and operates under the principle of self-financing through the mobilization of contributions from organizations and individuals both within and outside the country.
- The Fund may use idle funds for savings deposits or purchasing Treasury bills and bonds to preserve and grow the Fund.
- 85% of total income is allocated directly for children, including support for the essential needs of poor children.
- 15% of total income (excluding specific-purpose grants from the State Budget) is allocated for operational work and resource mobilization activities.
- The Fund must prepare budgets, maintain accounts, and settle accounts in accordance with the regulations of the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact: The Child Welfare Fund will have a stable source of capital to support the essential needs of children.
- Negative impact: Organizations and individuals need to comply with regulations on managing and using the Fund, which may encounter difficulties in mobilizing and allocating resources.
❓ 常见问题
What principle does the establishment of the Child Welfare Fund follow?
The Child Welfare Fund is established and operates under the principle of self-financing through the mobilization of contributions from state agencies, mass organizations with self-generated revenue, economic and cultural organizations, charitable and humanitarian organizations, other social organizations, individuals both within and outside the country, and international aid.
How can the Child Welfare Fund use idle funds?
The Child Welfare Fund may use idle funds for savings deposits or purchasing Treasury bills and bonds to preserve and grow the Fund.
What purpose will 85% of the total income of the Fund be used for?
85% of total income is allocated for direct support to children, including assistance for their essential needs such as supporting malnourished poor children, supporting poor children who excel academically despite hardships, supporting homeless children through loving shelters, supporting poor children in disaster-stricken areas, supporting children of war heroes and martyrs who perform well academically, supporting rehabilitation for disabled children from impoverished families, supporting poor children who cannot attend school through loving classrooms, and supporting poor children who have been sexually abused for medical treatment.
What purpose will 15% of total income (excluding specific-purpose grants from the State Budget) be used for?
15% of total income (excluding specific-purpose grants from the State Budget) is allocated for operational work, movement campaigns to mobilize resources for the Fund, paying salaries to contractual staff, office supplies and administrative fees, rewarding organizations and individuals who contribute to resource mobilization efforts to build the Fund; including funding counterpart projects (if any).
How must the Child Welfare Fund prepare its budget?
Annually, along with the time for preparing the State Budget, the Child Welfare Fund is responsible for preparing its income and expenditure budget, submitting it for approval by the Child Welfare Fund Council, and sending it to the Committee for Child Protection and Care (the direct management body) for consolidation into the Committee's State Budget.
全文
CIRCULAR
Guidelines for Managing and Using the Child Welfare Fund
Pursuant to Decree No. 374/HĐBT dated November 14, 1991 of the Council of Ministers (now the Government) detailing the implementation of the Law on the Protection, Care, and Education of Children;
Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the division of management authority, budget preparation, execution, and settlement of the State Budget;
To enhance the effectiveness of managing and using the Child Welfare Fund at all levels and sectors (hereinafter referred to as the Child Welfare Fund), the Ministry of Finance provides detailed guidelines for managing and using the Child Welfare Fund as follows:
I. GENERAL PROVISIONS:
Article 1. The Child Welfare Fund shall be established and operate based on the principle of self-financing through the mobilization of contributions from state agencies, organizations with independent revenue sources, economic and cultural organizations, charitable and humanitarian organizations, other social organizations, individuals both within and outside the country, and international aid for the cause of protecting, caring for, and educating children.
Article 2. The Child Welfare Fund is permitted to deposit idle funds into savings accounts or purchase treasury bills and bonds to preserve and grow the Fund to serve the cause of caring for and protecting children.
Article 3. The Child Welfare Fund is permitted to open one account at a bank, with the account holder being the Director of the Child Welfare Fund.
Article 4. The Child Welfare Fund has the responsibility to exploit all financial resources both domestically and internationally to create capital for the Fund, manage and use the Fund's financial resources according to their intended purposes effectively in accordance with the provisions of this Circular.
Article 5. The entities implementing this Circular are Child Welfare Funds at all levels and sectors from central to grassroots level.
Article 6. Child Protection Committees at all levels and sectors shall coordinate with financial authorities to monitor and inspect the activities of the Child Welfare Fund to ensure compliance with state regulations.
II. SPECIFIC PROVISIONS:
Article 1. Specific provisions regarding the sources of income of the Fund: The sources of income of the Child Welfare Fund include:
Contributions in cash and kind from state agencies, organizations with independent revenue sources, economic and cultural organizations, charitable and humanitarian organizations, other social organizations, individuals both within and outside the country, and international aid.
Income from interest on bank deposits, savings deposits, and purchases of treasury bills and bonds.
Financial support from the State Budget as prescribed by law in specific cases.
Other income.
Article 2. Specific provisions regarding expenditure items:
The Child Welfare Fund may be used for the following specific expenditures:
a. 85% of total income shall be allocated directly to children, such as supporting underprivileged children suffering from malnutrition, supporting underprivileged children who excel in their studies, supporting homeless children through loving homes, supporting underprivileged children in disaster-stricken areas, supporting children of war heroes and martyrs who perform well academically, supporting the rehabilitation of disabled children from poor families, supporting underprivileged children unable to attend school through loving classrooms, and supporting underprivileged children who have been sexually abused and need medical treatment...
b. 15% of total income (excluding financial support with specific purposes from the State Budget) shall be allocated for operational expenses, fundraising campaigns to mobilize resources for the Fund, paying salaries to contracted staff, office supplies, administrative fees, and rewards for organizations and individuals contributing to the fundraising campaign to build the Fund; including funding for counterpart projects in foreign aid (if any).
c. For foreign aid projects, the expenditure items will be implemented according to signed agreements.
All indirect expenditures (as mentioned above in item b) must not exceed the approved budget estimate for the year by the Child Welfare Fund Council and the Child Protection Committee (the direct supervisory body) according to the current national expenditure standards for administrative and public service units.
3. Budget preparation, accounting, and settlement of income and expenditure of the Fund:
a. For state budget financial support: Implement in accordance with Circular No. 09 TC/HCSN dated March 18, 1997 of the Ministry of Finance guiding the implementation of the division of management authority, budget preparation, execution, and settlement of the State Budget.
b. For self-generated income of the Fund:
Budget preparation work: Annually, along with the time for preparing the state budget, the Child Welfare Fund is responsible for preparing the budget for income and expenditure of the Fund, submitting it for approval by the Child Welfare Fund Council, and sending it to the Child Protection Committee (the direct supervisory body) for consolidation into the budget of the Child Protection Committee.
Accounting work: Implemented in accordance with Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance on issuing the accounting system for administrative and public service units.
Settlement work: Quarterly and annually, the Child Welfare Fund is responsible for preparing reports on the settlement of income and expenditure of the Fund, submitting them for review by the Child Welfare Fund Council and the Child Protection Committee (the direct supervisory body).
Regularly and urgently, the finance department will cooperate with the Child Protection Committee to conduct inspections on the management and use of the Fund's finances.
Directors of Child Welfare Funds at all levels and sectors must bear legal responsibility for the management of income and expenditure of the Fund.
III. EFFECTIVE DATE AND ENFORCEMENT:
This Circular takes effect fifteen days from the date of issuance.
Any previous provisions contrary to the provisions of this Circular are hereby abolished.
During the implementation process, if there are difficulties or obstacles, the Child Welfare Funds at all levels and sectors are requested to promptly report to the Ministry of Finance for supplementation and amendment to make it appropriate./.
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