Circular No. 15/2017/TT-BTC on the management and use of state budget funds for implementing the National Target Program on Sustainable Poverty Reduction for the period 2016-2020

CIRCULAR

(vi) Agreement on the amount of reserve left behind and the deadline for selling the purchased cash foreign currency to the authorized credit institution. management and use of state budget funds for implementing the Health - Population Target Program for the 2016-2020 period

Objective of the National Target Program on Sustainable Poverty Reduction for the period 2016-2020.

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;Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to support rapid and sustainable poverty reduction for 61 poor districts (hereinafter referred to as Resolution No. 30a/2008/NQ-CP);

Pursuant to Decision No. 41/2016/QĐ-TTg dated October 10, 2016 of the Prime Minister promulgating the Regulation on management and implementation of national target programs (hereinafter referred to as Decision No. 41/2016/QĐ-TTg);

Pursuant to Decision No. 48/2016/QĐ-TTg dated October 31, 2016 of the Prime Minister promulgating the provisions on principles, criteria, and allocation quotas of central state budget capital and local counterpart funds for implementing the National Target Program on Sustainable Poverty Reduction for the period 2016-2020 (hereinafter referred to as Decision No. 48/2016/QĐ-TTg);

Implementing Decision No. 1722/QĐ-TTg dated September 2, 2016 of the Prime Minister approving the National Target Program on Sustainable Poverty Reduction for the period 2016-2020 (hereinafter referred to as Decision No. 1722/QĐ-TTg);

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

The Minister of Finance issues this Circular to regulate the management and use of operating funds for implementing the National Target Program on Sustainable Poverty Reduction for the period 2016-2020 (hereinafter referred to as the Program).

PART I

GENERAL PROVISIONS

Article 1. Scope of regulation and applicable subjects

1.     Scope of regulation

This Circular regulates the management and use of the operating funds from the State budget for implementing the Program according to Decision No. 1722/QĐ-TTg, except for the amounts of support with specific purposes and addresses provided by organizations and individuals both inside and outside the country, or the amounts of support that the donor or its authorized representative and the Ministry of Finance have agreed upon regarding the content and expenditure levels.

2. Applicable subjects

This Circular applies to agencies, units, organizations, and individuals managing, using, and benefiting from state budget funds for the implementation of the Program.

Article 2. Sources of funding for the Program

1. Central budget

a) Allocating funds in the annual state budget estimates of ministries and central agencies to implement the assigned tasks of the Program;

b) Supplementing targeted funds for localities that have not yet achieved self-balancing of the state budget and the province of Quảng Ngãi to implement projects under the Program;

c) Supplementing targeted funds for localities that have achieved self-balancing of the state budget for maintenance and repair costs for poor districts according to Resolution No. 30a/2008/NQ-CP, poor districts approved by competent authorities to enjoy support mechanisms and policies according to Resolution No. 30a/2008/NQ-CP, and particularly difficult communes in coastal areas and islands (hereinafter referred to as particularly difficult communes in coastal areas).

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

a) Localities that have achieved self-balancing of the state budget (excluding Quảng Ngãi Province): Self-balancing 100% of the Program's funding for the period 2016-2020 (excluding localities with poor districts and particularly difficult communes in coastal areas supported by the central budget for maintenance and repair costs). The minimum level of funding allocation should be equal to the average level of central support for provinces that have not yet achieved self-balancing of the state budget.

b) Localities receiving support from the central budget

- Localities proactively allocate funds together with the central budget support to effectively implement projects under the Program as stipulated in Decision No. 1722/QĐ-TTg, prioritizing additional funding for mountainous, border, island, ethnic minority areas, and poor districts and communes approved by competent authorities;

- Allocate local budget counterpart funds at a ratio: For localities receiving central budget support between 50% and less than 70%, the minimum counterpart should be 10% of the total central budget support for the Program; for localities receiving central budget support below 50%, the minimum counterpart should be 15% of the total central budget support for the Program. Localities receiving central budget support above 70% should proactively allocate funds and integrate other resources to implement the Program's goals and tasks.

3. Individual and organizational contributions from within and outside the country and other legitimate financial sources.

Article 3. Prepare, allocate, ||| decision budget estimates and settle accounts for state budget

1. The preparation, allocation, execution, and settlement of Program funds shall be carried out in accordance with the provisions of the Law on State Budget 2015, the Investment Law, guiding documents of these laws, and the management and implementation regulations of national target programs (hereinafter referred to as CTMTQG). Agencies and units allocated and assigned the Program budget are responsible for managing, using, and settling accounts in accordance with the prescribed regulations.

In addition, the preparation, allocation, execution, payment, and settlement of maintenance and repair funds for projects implemented by commune-level entities with community participation are detailed in Article 5 of this Circular; the settlement of funds supporting production support, livelihood diversification, and poverty reduction model replication projects is detailed in Article 12 of this Circular.

2. When settling the operating funds for implementing the Program, ministries, central agencies, and localities allocated and assigned the budget must simultaneously submit the Settlement Report and Notification to the main agency of the National Target Program on Sustainable Poverty Reduction for the period 2016-2020 for consolidation and annual reporting to the Government and the National Assembly for consideration and decision.

3. Procurement of goods and services, maintenance, and repair shall be carried out in accordance with the Bidding Law and guiding documents. For activities and tasks assigned to agencies and units through contracts with other agencies and units, the documents serving as the basis for settlement and finalization shall be kept by the agency or unit assigned the budget including: Contract (with detailed budget approved by the leading agency), acceptance certificate, contract termination record, report on the settlement of the contract's expenses, authorization or payment voucher, and related documents. Specific invoices and expense documents are retained by the agency directly implementing the contract.

The agency or unit implementing the contract is responsible for carrying out the Program's tasks as stipulated in the contract, directly using the funds according to current financial expenditure regulations; preparing and submitting the settlement report on the allocated funds to the agency or unit that signed the contract (not included in the settlement report of the state budget of their own agency or unit).

4. For projects with content supporting households, the support for households shall be implemented through the representative of the family. The family's representative receiving support is the person authorized (in writing) by the members aged 18 years or older in the household to act on behalf of the family to receive support. The supporting agency shall prepare a list of household support, which clearly records the name and address of the supported person; the amount of support or the name and type of goods provided; the signature or thumbprint of the supported person as payment and settlement documentation.

Chapter II

CONTENT AND EXPENSE LEVELS

Section 1

MAINTENANCE AND REPAIR OF INFRASTRUCTURE PROJECTS

Article 4. Maintenance and repair projects, maintenance and repair levels, management, and payment of maintenance and repair costs

1. Maintenance and repair projects

a. Maintenance and repair projects include infrastructure works that have been completed within the jurisdiction of poor districts, communes in coastal areas, extremely difficult communes, border communes, safe area communes, extremely difficult communes in villages and hamlets under Program 135 (hereinafter referred to as extremely difficult communes and extremely difficult village communes under Program 135), including:

- Infrastructure works serving common interests within poor districts or inter-commune infrastructure works funded from Program funds managed by the People's Committee of the district (excluding infrastructure works intended for inter-district use);

- Infrastructure works in extremely difficult communes in coastal areas and extremely difficult communes under Program 135 (including those not funded from Program funds) managed by the People's Committee of the commune (excluding works funded from Program funds but handed over to households and groups of households for management and use);

- Infrastructure works in extremely difficult communes under Program 135 (including those not funded from Program funds) managed by the People's Committee of the commune;

b. These are determined in the annual plan of the Program and form part of the district and commune socio-economic development plans.

2. Levels of maintenance and repair funding

a. Maintenance and repair funding allocated from the central budget to each poor district, communes in coastal areas, and extremely difficult communes under Program 135 as stipulated in Decision No. 48/2016/QĐ-TTg;

b. The People's Committee at the district level shall submit to the People's Council at the district level for decision on the maintenance and repair funding level for each project managed by the district-level People's Committee; the People's Committee at the commune level shall submit to the People's Council at the commune level for decision on the maintenance and repair funding level for each project managed by the commune-level People's Committee, in accordance with the characteristics of the works within their jurisdiction, within the approved annual maintenance and repair budget estimate.

3. Management and payment of maintenance and repair funding

The management and payment of maintenance and repair funding shall be carried out in accordance with the provisions set forth in Section D Part II Circular No. 86/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance on the management and payment of investment capital and investment-like public expenditure from the state budget (hereinafter referred to as Circular No. 86/2011/TT-BTC), Section 4 Chapter II Circular No. 22/2015/TT-BTC dated February 12, 2015 of the Ministry of Finance on the management, payment, and settlement of investment capital and investment-like public expenditure in poor districts and districts with high poverty rates (hereinafter referred to as Circular No. 22/2015/TT-BTC), and other specialized documents regulating maintenance and repair work.

         Article 5. Establishing budgets, allocating budgets, distributing budgets, settling accounts, and finalizing maintenance and repair expenses where the commune is the principal investor with community participation

1. Establishing budgets, allocating budgets, and distributing budgets

         Annually, based on the maintenance and repair procedures, the current status of projects, and the People's Committee of the commune instructs the Management Board of National Target Programs to compile a list of projects and components requiring maintenance and repair. The People's Committee of the commune informs the maintenance and repair plan to residents and the community, organizing public discussions before finalizing the maintenance and repair plan and budget for projects managed and used by the commune (including village-managed projects), submitting it for approval by the same-level People's Council, and simultaneously sending it to the county-level People's Committee for consolidation. Maintenance and repair funds are allocated as a separate item in the commune budget. Based on the decision to allocate maintenance and repair capital by the county-level People's Committee and the Resolution of the commune-level People's Council, the commune-level People's Committee organizes the establishment, review, and approval of maintenance and repair costs for each project within its jurisdiction;

         As the principal investor, the People's Committee of the commune issues decisions to assign community organizations or groups of workers in the commune to undertake maintenance and repair work, or assigns the Village Chiefs to organize households within villages to carry out maintenance and repair work for projects managed and used by the villages;

         In cases where community organizations, worker groups, or households within villages lack the conditions and capacity to undertake such work, the People's Committee of the commune enters into contracts with capable organizations or individuals to perform maintenance and repair work in the area;

2. Advance payments and settlement of maintenance and repair expenses: Implemented according to the provisions in Section D of Part II of Circular No. 86/2011/TT-BTC;

3. Finalizing maintenance and repair expenses: The finalization documents include:

a) Decision approving maintenance and repair costs for infrastructure projects by the People's Committee of the commune.

b) Decision of the principal investor (People's Committee of the commune) assigning community organizations, worker groups, Village Chiefs (to organize households within villages) to carry out maintenance and repair work for infrastructure projects in the area;

c) Contracts, Acceptance Certificates, and Contract Termination Documents between the principal investor (People's Committee of the commune) and representatives of community organizations; worker groups; households within villages performing maintenance and repair work (with confirmation from the Village Chief). In cases where maintenance and repair work does not go through contracts, the documents include: Request for work and quality assurance from the principal investor, Work attendance sheets and Payment lists for participants in maintenance and repair work, purchase receipts and invoices for materials and equipment at market prices locally. For construction materials and goods purchased directly from local producers, payment receipts are purchase receipts from households at appropriate market rates in the locality.

Section 2

SUPPORT FOR PRODUCTION DEVELOPMENT, ECONOMIC DIVERSIFICATION, AND EXPANSION

POVERTY REDUCTION MODEL IN POOR DISTRICTS AND DECENTRALIZED COMMUNITIES BELONGING TO SUCH AREAS

PROGRAM 30A, REMOTE AND EXTREMELY POOR COMMUNES UNDER PROGRAM 135

Article 6. Recipients of Support

          Workers from households classified as poor, near-poor, and newly escaped from poverty, individuals, groups of households, and community residents within extremely poor districts, remote coastal communes under Program 135, and remote communes and hamlets under Program 135, with priority given to ethnic minority individuals from poor households, disabled individuals capable of labor from poor households, and women from poor households; creating conditions for individuals who have completed drug rehabilitation, those affected by HIV/AIDS, and women who have returned from trafficking to participate in projects from poor households.

         Article 7. Principles, Conditions, and Methods of Support

1. Principles and Conditions of Support

a) Ensuring transparency, democracy, gender equality, and the participation and commitment of the people in the construction and implementation of projects;

b) Consistent with planning and development plans for economic and social affairs, land use, agricultural production, and新农村发展新社区建设；

For projects expanding poverty reduction models, select models that are distinctive and suitable for the comparative advantages of each region, or models for developing production, industries, processing, and product consumption between poor households, communities, and businesses, or models linking poverty reduction with national defense and security consolidation;

c) Suitable for the conditions, characteristics, and needs of poor, near-poor, and newly escaped from poverty households;

d) Prioritize households participating in projects that have material facilities, labor force, and means of production that meet project requirements and commit to implementing all registered contents;

đ) Poor and near-poor households participating in projects must submit applications to escape poverty and near-poverty;

e) Not causing environmental pollution;

g) During the implementation of the project, non-poor households participating in projects for developing production and expanding poverty reduction models must self-fund their activities. The state budget only supports poor, near-poor, and newly escaped from poverty households.

2. Methods of Support

a) Supporting the development of production, diversification of livelihoods, and expansion of poverty reduction models through projects proposed by the community (for support on production land and contracted care and protection of forests, it may be chosen to provide support through projects or directly to beneficiaries according to current regulations). The community can be a group of households, cooperative teams represented by political and social organizations, or villages and townships certified by the People's Committee at the commune level (with a maximum of 30% non-poor households participating in household groups, teams, and cooperative groups). The representative of the community is the team leader or group leader elected by community members. Non-poor households participating in the project are those skilled in economic activities proposed by the community;

b) Based on the budget approved by the competent authority, the agency or unit responsible for implementing the project will cooperate with related units to develop the project and submit it to the Minister or Head of Central Agency (for projects directly implemented by Ministries and Central Agencies) for approval, or to the Chairman of the Provincial People's Committee or Chairman of the District People's Committee (for local projects) for approval according to the分级审批权限，项目内容包括：项目名称、模式类型（如有）、实施时间（最长不超过三年）、实施地点、参与户数（具体为贫困户、近贫户、新脱贫困户和非贫户）、项目活动、项目经费预算、资金来源（国家财政补助、优惠信贷资金、政策整合资金和参与户家庭自筹资金）、预期效益、各负责单位和配合单位的责任；

c) Depending on specific conditions and the ability to mobilize other legitimate funds, the Minister or Head of Central Agency, or the Chairman of the Provincial People's Committee may consider and decide to recover part of the state budget funds (in the form of cash or goods) provided to participating households for circulation within the project implementation area to suit each model and the specific conditions of each poor household in the locality, thereby enhancing the responsibility of each poor household and ensuring that many poor, near-poor, and newly escaped from poverty households can participate in the model. The method and amount of recovery are clearly stipulated in the project approval decision.

Article 8. Content and Level of Support for Projects Developing Production, Diversifying Livelihoods, and Expanding Poverty Reduction Models

 1. Support Costs for Projects Developing Production, Diversifying Livelihoods, and Expanding Poverty Reduction Models

a) Project Support Levels:

- For projects implemented by Ministries and Central Agencies: up to 500 million VND/project. The Minister or Head of Central Agency decides the specific support level appropriate to the conditions, characteristics, and nature of each project and model, and the current expenditure system and standards.

- For projects implemented by localities: the Provincial People's Committee submits to the same-level People's Council to decide the specific support level appropriate to the conditions, characteristics, and nature of each project and model, the financial capacity of the locality, and the current expenditure system and standards.

b) Costs for Building and Managing Projects: Content and levels of expenditure as specified in Article 9 of this Circular;

c) Costs for Professional Activities According to Each Project and Model: Content and levels of support as specified in Article 10 of this Circular;

d) Costs for Training, Dissemination of Knowledge, and Transfer of Advanced Technologies to Participants in Projects and Models: Content and levels of expenditure as specified in Article 11 of this Circular;

đ) Costs for Supporting Staff Directly Guiding Households in Implementing Projects and Models Until Achieving Results:

- Travel expenses for staff according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expenses and costs for organizing meetings for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC);

 - Support for staff (excluding travel expenses): up to 70,000 VND/person/day for fieldwork;

e) Expenses for organizations to conduct practical study tours on effective projects and models between localities shall be decided by the head of the unit within the allocated budget estimate:

- Travel expenses for staff, rental of vehicles, food, and accommodation fees (if applicable) shall be implemented according to Circular No. 97/2010/TT-BTC;

- Honoraria for lecturers: The amount of expenditure is stipulated in Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance regarding the preparation of budgets, management, and utilization of state budget funds for training and capacity building for officials and civil servants (hereinafter referred to as Circular No. 139/2010/TT-BTC);

In cases where the lecturer is a technical officer, engineer, skilled worker at enterprises, industrial promotion centers, agricultural and forestry extension centers, aquaculture extension centers; excellent farmers at the district level or higher: the expenditure rate for lecturers, speakers who are officials, civil servants, and employees working at county-level units and equivalent units shall be applied according to current regulations. In cases where the lecturer is a Doctor of Science, a Doctor in agriculture, fisheries, artisans at the provincial level or higher: the expenditure rate for lecturers, speakers who are Deputy Chairmen of People's Councils and People's Committees at provincial and centrally-administered city levels, Deputy Ministers and Deputy Department Heads under Ministries, Deputy Directors and Deputy Deputy Directors of equivalent positions; Associate Professors; Doctors; Senior Lecturers shall be applied according to current regulations.

2. Expenses for constructing and replicating models to create public jobs through small-scale infrastructure investments in villages and hamlets, production models combining agriculture and forestry creating jobs for the poor linked with planting and protecting forests; models reducing natural disaster risks and adapting to climate change. Based on the budget estimate assigned by the competent authority, the Minister, the head of central agencies, the Chairman of the Provincial People's Committee shall submit to the same-level People's Council for consideration and decision on the type of model, scale of the model, implementation time, implementation area, number of people from poor households, near-poor households, newly escaped poverty households participating in the model, and the contents of expenditures implementing the model according to the current system and expenditure standards.

         Article 9. Contents and expenditure rates for project construction and management

1. Expenses for project construction and management: The Minister, the head of central agencies decide (for projects directly implemented by Ministries and sectors), the Chairman of the Provincial People's Committee submits to the same-level People's Council for decision (for projects implemented by localities) but not exceeding 5% of the total project implementation funds and not more than 10% of the state budget support for the project.

2. Specific contents and expenditure rates

a) Expenses for researching, preparing projects, establishing new models, pilot models, and detailed plans to implement models; establishing expanded projects and detailed plans to implement successfully tested models: The contents and expenditure rates shall be carried out according to Circular Joint No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the establishment, allocation, and settlement of budget funds for scientific and technological tasks using state budget funds (hereinafter referred to as Circular Joint No. 55/2015/TTLT-BTC-BKHCN);

b) Expenses for surveying, identifying, selecting areas for project implementation, selecting poor households, near-poor households, newly escaped poverty households, and other households with needs and conditions for production development, participation in pilot models and expanded models; implementing, evaluating, summarizing experiences from models: The contents and expenditure rates shall be carried out according to Circular No. 97/2010/TT-BTC and Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance regarding the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys, national censuses, and national statistics (hereinafter referred to as Circular No. 109/2016/TT-BTC);

c) Other management-related expenses: The specific expenditure rates shall be determined by the competent authority as stipulated in Clause 1 of this Article within the approved budget estimate.

Article 10. Content and Level of Professional Expenses of the Project of the project

1. The project to support production development and replicate poverty reduction models in agriculture, forestry, fisheries, and salt production sectors

a) For crop cultivation projects: Support for planting materials, fertilizers, plant protection chemicals, machinery, agricultural tools for production, initial processing, processing, and post-harvest product preservation;

b) For livestock breeding projects: Support for breeding stock, animal shelters, feed, vaccines, machinery, and production tools;

c) For forestry projects: Support for the first-time planting of forestry seedlings according to the industrial forest plantation process, plant protection chemicals, and fertilizers;

d) For fisheries exploitation projects: Support for storage facilities;

đ) For aquaculture projects: Support for breeding stock, feed, vaccines, aquaculture area improvement, fishing gear;

e) For salt production projects: Support for sand, plastic sheets, machinery, production tools, and salt production system improvement for water supply and drainage;

g) The level of support for poor households, near-poor households, and newly escaped poor households participating in projects specified in points a, b, c, d, đ, and e of this Clause shall be decided by the Minister or the Head of the Central Agency (for projects directly implemented by Ministries or Central Agencies), and by the People's Committee of the province submitting to the Provincial People's Council for decision (for projects implemented by localities), ensuring that the support level for newly escaped poor households does not exceed the support level for near-poor households, and the support level for near-poor households does not exceed the support level for poor households, in accordance with the conditions, characteristics, scale, and nature of each project and model, following the guidelines of the Ministry of Agriculture and Rural Development, and within the financial capacity of the local budget.

2. Projects to support industry development and services

a) Support for factory buildings, machinery, equipment, tools, and production materials; support for enterprises and cooperatives linked with poor people in production development, industry development, processing, and product consumption: Decided by the Minister or the Head of the Central Agency (for projects directly implemented by Ministries or Departments), and by the Chairman of the Provincial People's Committee submitting to the Provincial People's Council for decision (for projects implemented by localities). The level of support shall be based on lease, purchase, repair contracts, and lawful expenditure vouchers within the approved budget estimate;

b) Support for vocational training, career guidance, market access, and job creation: Funding sources include local government budgets, the National Target Program for New Rural Development, and the Vocational Education and Employment Program for the period 2016-2020. The level of support shall be carried out in accordance with current regulations on vocational training, career guidance, market access, and job creation.

3. Support for land development for production

a) Conditions for receiving support: Poor households in poor districts, communes in coastal areas, and communes and hamlets under the Program 135, as defined by the Prime Minister, lacking production land or without production land as defined by the provincial People's Committee;

b) Level of support: 15 million VND per hectare for land reclamation, 10 million VND per hectare for land restoration, and 15 million VND per hectare for terraced field transformation. For land transformation into stone-stacked fields, the level of support shall be equal to that for terraced field transformation.

4. Support for forest management and protection contracts (applicable only to poor districts and coastal communes)

a) Objectives and content of support

- Households contracted for forest management and protection: Receive support for forest management and protection contracts and benefit from the forests;

- Households implementing forest protection and natural regeneration forest encirclement: Receive support for forest protection and supplementary afforestation;

- Poor households participating in afforestation: Receive rice support until they can self-sustain their food needs;

b) Level of support: As stipulated in Government Decree No. 75/2015/ND-CP dated September 9, 2015 on mechanisms and policies for forest protection and development linked with rapid and sustainable poverty reduction and support for ethnic minorities during the period 2015-2020 (hereinafter referred to as Decree No. 75/2015/ND-CP); Circular Joint No. 93/2016/TTLT-BTC-BNNPTNT dated June 27, 2016 of the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the management and use of funds for the implementation of Decree No. 75/2015/ND-CP (hereinafter referred to as Circular Joint No. 93/2016/TTLT-BTC-BNNPTNT).

Article 11. Expenditure for training, disseminating knowledge, and transferring advanced technology to participants in the project

1. Renting conference halls, backdrops, tents, tables, chairs, audio equipment (if any), tools, supplies, office supplies directly serving training, knowledge dissemination, and advanced technology transfer: The expenditure level shall be based on contracts (in cases of service rental) or local market prices and lawful expenditure vouchers (receipts or invoices).

2. Water and materials for participants: As stipulated in Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC.

3. Food, accommodation, and travel expenses for participants who do not receive salary from the state budget (if applicable): As stipulated in Circular No. 97/2010/TT-BTC.

4. Honorarium for lecturers

a) As stipulated in Circular No. 139/2010/TT-BTC;

b) In cases where the lecturer is a technical staff member, engineer, highly skilled worker at enterprises, industrial promotion centers, agricultural extension centers, forestry extension centers, fishery extension centers, or excellent farmers at the district level or higher: Apply the honorarium level for lecturers and speakers who are officials, civil servants, and employees working at county-level units and equivalent units as currently regulated;

c) In cases where the lecturer is a Doctor of Science, Doctor in agriculture, fishery exploitation, or a provincial-level artisan or higher: Apply the honorarium level for lecturers and speakers who are Deputy Chairmen of Provincial People's Councils and People's Committees, Deputy Ministers and Deputy Vice Ministers, Deputy Directors and Deputy Deputy Directors of Ministries, Deputy Directors and Deputy Deputy Directors of Institutes under Ministries, Deputy Directors and Deputy Deputy Directors of Bureaus, Deputy Professors, Doctors, and Senior Lecturers as currently regulated.

5. Purchase of materials for field training classes: Based on local market prices and lawful expenditure vouchers.

Article 12. Settlement of capital for support projects to promote production, diversify livelihoods, and replicate poverty reduction models

1.  For activities stipulated in Clause 3 and Clause 4 of Article 10 of this Circular, direct support shall be provided to beneficiaries, not through project funding:

a)  Activities stipulated in Clause 3 of Article 10 of this Circular: Implemented in accordance with Joint Circular No. 04/2013/TTLT-UBDT-BTC-BTNMT dated November 18, 2013 issued by the Committee for Ethnic Minority Affairs, Ministry of Finance, and Ministry of Natural Resources and Environment guiding certain provisions of Decision No. 755/QĐ-TTg dated May 20, 2013 of the Prime Minister approving policies to support land for residence, production, and clean water for poor households of ethnic minorities and poor households in particularly difficult communes, villages, and hamlets.

b)  Activities stipulated in Clause 4 of Article 10 of this Circular: Implemented in accordance with Joint Circular No. 93/2016/TTLT-BTC-BNNPTNT.

2.  For projects to build and replicate employment models through infrastructure investment: Implemented in accordance with Section D Part II of Circular No. 86/2011/TT-BTC and Section 4 Chapter II of Circular No. 22/2015/TT-BTC.

3.  For projects stipulated in Article 10 of this Circular (including activities stipulated in Clause 3 and Clause 4 of Article 10 implemented through project funding, except small-scale infrastructure investment employment models in villages and hamlets): Implemented in accordance with current regulations of the State Budget Law 2015, Accounting Law, and guiding documents. Specifically regarding settlement vouchers, including:

         a) Decision approving the support production, livelihood diversification, and poverty reduction model replication project, specifying the specific mechanism for capital recovery and circulation suitable for each type of project (if applicable);

         b) Decision allocating the budget for the project implementation; Expenditure vouchers in accordance with current regulations; For agricultural seeds, livestock, and goods purchased directly from local producers, payment vouchers are receipts of purchase transactions with households at market prices;

         c) List (with signatures) of households receiving support (if applicable); Commitment letter from supported households to repay part of the support funds (in cash or in kind) (if applicable);

         d) Minutes of community meetings proposing households participating in the project.

Section 3

SUPPORT FOR THE DEVELOPMENT OF PRODUCTION, DIVERSIFICATION OF LIVELIHOODS AND REPLICATION OF POVERTY REDUCTION MODELS IN AREAS OUTSIDE PROGRAMMES 30A AND 135

3. Amend Clause 3 Article 2 as follows:Article 13. Objectives, conditions, principles, methods, contents, and levels of support

1.  Support recipients: As stipulated in Article 6 of this Circular.

2.  Conditions, principles, and methods of support: As stipulated in Article 7 of this Circular.

3.  Contents and levels of support: As stipulated in Articles 8, 9, Clause 1 and Clause 2 of Article 10, and Article 11 of this Circular.

         Article 14. Settlement of capital for support projects to promote production, diversify livelihoods, and replicate poverty reduction models

         The settlement of capital for support projects to promote production, diversify livelihoods, and replicate poverty reduction models shall be carried out in accordance with Article 3 and Article 12 of this Circular.

Section 4

SUPPORT FOR POOR HOUSEHOLDS, NEAR-POOR HOUSEHOLDS, AND ETHNIC MINORITY HOUSEHOLDS TO WORK ABROAD ON A SHORT-TERM BASIS

Article 15. Recipient hỗ trợ

         Workers belonging to poor households, near-poor households, ethnic minority households, and those residing long-term in poor districts and particularly difficult communes in coastal areas and islands who have the need to work abroad on a short-term basis; priority given to unemployed youth, especially young people from poor ethnic minority households and women from poor households.

Article 16. Training costs, language training, knowledge enhancement costs and costs for procedures to work abroad

1. Content and level of support for workers from poor households and ethnic minority households

a) Vocational training and language training: 100% of the cost of the training course according to the service fee for vocational training and language training set by the competent authority;

b) Knowledge enhancement: According to actual costs, maximum 530,000 VND/person/course;

c) Food and living expenses during training: 40,000 VND/person/day;

d) Accommodation fees: 300,000 VND/person/month;

đ) Personal equipment supply costs (uniforms, blankets, mosquito nets, shoes...): 400,000 VND/person;

e) Travel costs (one round trip) from the worker's legal place of residence to the training location: 200,000 VND/person/course if the distance between the worker's residence and the training location is 15 kilometers or more; 300,000 VND/person/course if the distance is 10 kilometers or more in particularly difficult economic and social areas;

g) Costs for procedures for workers going to work abroad:

-    Passport issuance fees, travel documents, exit permit fees: Implemented according to Circular No. 219/2016/TT-BTC dated November 10, 2016 of the Ministry of Finance on the collection, submission, management, and use of fees and charges in the fields of departure, entry, transit, and residence in Vietnam;

-    Background check fees: Implemented according to Circular No. 244/2016/TT-BTC dated November 11, 2016 of the Ministry of Finance on the collection, submission, management, and use of background check fees;

h) Visa fees according to the current regulations of the receiving country;

i) Health examination costs according to the service fee for medical examination and treatment at healthcare facilities, with a maximum support level of 750,000 VND/person.

2. Content and level of support for workers from near-poor households

a) Support content: As stipulated in Clause 1 of this Article.

b) Level of support: Maximum 70% of the support level for workers from poor households and ethnic minority households.

3. Support for other workers residing long-term in poor districts and communes in coastal areas.

a) Content of support: vocational training, foreign languages, and necessary knowledge enhancement to work abroad.

b) Level of support: up to a maximum of 50% of the level of support for vocational training, foreign languages, and necessary knowledge enhancement for working abroad provided to households classified as poor, near-poor, and ethnic minority households.

3. Forms of support

a) The Labor - Invalids and Social Affairs agency shall place orders with training institutions or service enterprises or organizations engaged in sending workers abroad (hereinafter referred to as enterprises) to provide vocational training, foreign language instruction, and necessary knowledge enhancement for workers in accordance with current regulations on bidding, placing orders, and assigning tasks for the provision of public services funded by the state budget.

b) Provide food allowance, living expenses, accommodation fees, personal equipment costs, and transportation fees for workers through enterprises or training institutions.

Provide health examination fees, passport issuance fees, visa fees (if applicable), and criminal record certificate fees for workers through enterprises sending workers abroad under contracts.

4. Settlement vouchers for supported funds

a) Contracts and settlement contracts for training orders.

b) Detailed lists of vouchers for the settlement of expenditures for vocational training, foreign language instruction, and necessary knowledge enhancement classes for workers.

c) Relevant vouchers related to training organization costs, food allowances, living expenses, accommodation fees, initial equipment provision, travel, health examinations, and exit procedures for workers (to be retained by the direct training institution or enterprise according to current regulations for verification purposes).

Article 17. Enhance the capacity of officials involved in sending workers to work abroad temporarily and grassroots propagandists; support counseling activities for workers going abroad

1. Enhancing the capacity of officials involved in sending workers to work abroad temporarily and grassroots propagandists

a) Target of capacity enhancement: labor export officials and grassroots propagandists at all levels in localities (province, district, commune, village, hamlet).

b) Content and funding level: Implemented in accordance with Circular No. 139/2010/TT-BTC and Circular No. 97/2010/TT-BTC.

2. Supporting counseling activities for workers going abroad

Funding for those directly involved in mobilizing and counseling (grassroots propagandists) for workers going abroad: a maximum of 50,000 VND per person per counseling session but not exceeding 500,000 VND per month.

Article 18. Content and funding level forcounseling and job introduction after workers return home in their locality

1. Funding for counselors: 10,000 VND per person counseled (each worker can receive counseling a maximum of three times).

2. Funding for refreshments for participants: In accordance with Circular No. 97/2010/TT-BTC.

3. Funding for individuals or organizations introducing jobs to workers: 200,000 VND per worker who finds employment through such introductions.

Section 5

SUPPORT FOR COMMUNICATION AND POVERTY REDUCTION THROUGH INFORMATION

          Article 19. Expenditure for communication and poverty reduction information dissemination

1.      Expenditure on training and enhancing professional skills

a)    Recipients

-         Recipients of training and enhancement in communication on poverty reduction: propagandists, speakers on poverty reduction, journalists, publishers;

-         Recipients of training and enhancement in poverty reduction information: staff working on information and communication at grassroots levels (including political-social mass organizations' cadres, prioritizing village-level cadres in mountainous and island areas who are village chiefs);

b)    Content and expenditure level

- Developing programs and materials to enhance knowledge and skills in information dissemination and propaganda: The expenditure level shall be in accordance with Point c and Point d Clause 1 Article 4 Circular No. 123/2009/TT-BTC dated June 17, 2009 issued by the Ministry of Finance on the content and expenditure level for developing framework programs and compiling course books for university, college, and vocational high school subjects;

- Organizing short-term training courses for recipients of training and enhancement in skills: The expenditure level shall be in accordance with Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC.

2. Supporting production, editing, broadcasting, distribution, transmission, storage, promotion, and service provision for readers of press products, information products with journalistic characteristics, radio and television programs, publications, and other information products (flyers, posters, banners, slogans, video clips) to strengthen information and propaganda on sustainable poverty reduction: The head of the agency assigned the task of communication shall be responsible for selecting the form, content, and support level, ensuring economy, effectiveness, and compliance with laws on bidding, ordering, and assigning tasks.

For expenditure on supporting editing of community communication contents: VND 80,000 per news item or article from 350 to less than 600 words; VND 100,000 per article of 600 words or more.

3. Organizing specialized lectures, policy dialogues on poverty reduction, disseminating experiences, exemplary models, and other essential information:

a) Training speakers; materials, pens (if applicable) for participants: The expenditure level shall be in accordance with Circular No. 139/2010/TT-BTC;

b) Expenditure on drinking water for participants: The expenditure level shall be in accordance with Circular No. 97/2010/TT-BTC;

c) Expenditure on renting conference halls, backdrops, tables, chairs, audio equipment (if applicable): The expenditure level shall be implemented according to contracts (if applicable) and legitimate expense vouchers.

4. Communication on poverty reduction through theatrical forms (including organizing competitions for creating works on sustainable poverty reduction, contests for outstanding propagandists) to promote exchanges and sharing of experiences in implementing the Program:

a) Renting conference halls and equipment for theatrical competitions; hiring hosts; expenditure on preparing questions, answers, training judges and organizers; awarding prizes to individuals and groups: In accordance with the decision of the head of the unit allocated the budget but not exceeding the standard set forth in Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 issued by the Ministry of Finance and the Ministry of Justice on the preparation, management, utilization, and settlement of state budget funds for legal education and popularization work and ensuring citizens' access to the law at grassroots levels;

b) Expenditure on building scripts, purchasing necessary materials and equipment for the competition (if applicable): In accordance with the decision of the head of the unit allocated the budget. The expenditure level shall be implemented according to contracts (if applicable) and legitimate expense vouchers within the approved budget.

5. Expenditure on maintaining and updating information related to poverty reduction on the websites of central ministries and local authorities: The content and expenditure level shall be implemented in accordance with Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012 issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds for the National Program on the Application of Information Technology in State Agency Activities (hereinafter referred to as Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT) and Circular No. 194/2012/TT-BTC dated November 15, 2012 issued by the Ministry of Finance guiding the expenditure level for establishing electronic information to maintain the regular operation of agencies and units using state budget funds (hereinafter referred to as Circular No. 194/2012/TT-BTC).

6. Supporting audio-visual devices

a) Recipients of support: Households living in remote islands and ethnic minority households classified as poor during the period 2016-2020, prioritizing:

-     Poor households with at least one member receiving monthly allowances under the Preferential Treatment Law for Persons Contributing to the Revolution;

-     Poor households living in remote islands;

-     Poor households with at least two members being very small ethnic minorities as defined by competent authorities or Phula ethnic group members;

b) Conditions for support

-     Poor households without audio-visual devices;

-     The household's residential area must have electricity. For households supported with radios, the residential or working area must receive broadcasts from Vietnam Radio or local radio stations;

-     Poor households must have a need and commit to using the provided device for its intended purpose;

c) Content and support level

- The type of device, form, and support level shall be decided by the People's Committee of the province based on national standards for the supported device, following guidelines from the Ministry of Information and Communications and local conditions.

7. Provision of equipment for information dissemination activities at district and commune levels

The provincial People's Committee decides on the provision of operational equipment to serve information dissemination at communes and wards in accordance with the guidelines of the Ministry of Information and Communications and within the scope of the state budget, prioritizing mobile information teams under the Program 30a in poor districts, disadvantaged communes in coastal areas, disadvantaged communes under Program 135, and mobile information teams that have not been equipped or whose equipment is outdated.

8. Support for establishing community information clusters (electronic bulletin boards from 1 to 2 faces) in border areas, border gates, and trading centers to promptly update, transmit, and promote information serving national and local political tasks to the community and foreign visitors, and provide essential information to society. The level of expenditure shall be decided by the provincial People's Committee upon submission to the Provincial People's Council.

                                                         Section 6

 IMPROVING CAPACITY, MONITORING, AND EVALUATING THE IMPLEMENTATION OF THE PROGRAM

Article 20. Enhancing capacityEnhance capacity

1.     Recipients of training, upgrading, and capacity building:

a) Staff working on poverty reduction at all levels (provincial, district, commune, village, community representatives, group leaders, branch committee members, poverty reduction facilitators, and respected community members), with priority given to enhancing the capacity of female staff;

b) Communities and grassroots cadres in disadvantaged communes and villages under Program 135:

- Community: Village watch committees, village cadres, community representatives, group leaders, branch committee members, poverty reduction facilitators, maintenance and repair groups for infrastructure projects in villages, respected community members, and villagers; priority given to ethnic minorities and women;

- Grassroots cadres: Commune and village cadres responsible for implementing the Program, agricultural extension workers, and veterinary officers at the commune and village levels; priority given to ethnic minority cadres and female cadres in capacity-building activities;

2. Content and expenditure for training, upgrading, and capacity building: as stipulated in Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC.

Article 21. Expenditure for management, inspection, and evaluation of the Program

1. Expenditure for organizing meetings on planning, implementation, mid-term reviews, final evaluations of the Program, and component activities and projects under the Program. Content and expenditure levels are as stipulated in Circular No. 97/2010/TT-BTC.

2. Expenditure for organizing domestic scientific seminars; professional activity costs with research nature related to the content and tasks of the program according to the approved research outline: Content and expenditure levels are as stipulated in Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Expenditure for organizing international conferences and seminars on poverty reduction (including ethnic languages): Content and expenditure levels are implemented in accordance with Circular No. 01/2010/TT-BTC dated January 1, 2010, of the Ministry of Finance on the regulations for expenses for receiving foreign guests for work in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests (hereinafter referred to as Circular No. 01/2010/TT-BTC).

4. Expenditure for developing the Program's outcome framework, including a system of targets and indicators to evaluate the implementation of multi-dimensional poverty reduction policies, programs, and projects; detailed development of monitoring and evaluation systems, reporting forms, information collection mechanisms; content and mechanisms for reporting; methods for using information from the monitoring and evaluation system for management and implementation: Content and expenditure levels are implemented in accordance with Circular No. 109/2016/TT-BTC and Circular No. 338/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and improving the legal system.

5. Expenditure for developing, managing, using, and updating databases and data management software on poverty reduction; enhancing the operation capacity of the monitoring and evaluation system and updating poverty reduction information: Content and expenditure levels are implemented in accordance with Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT and Circular No. 194/2012/TT-BTC.

6. Expenditure for reviewing poor and near-poor households; baseline, mid-term, and end-of-period surveys at various levels: Content and expenditure levels are as stipulated in Circular No. 109/2016/TT-BTC.

7. Expenditure for hiring domestic experts: Based on the necessity of implementing Program activities and the allocated budget, the head of the agency or unit implementing the Program decides on hiring domestic experts. Expenditure levels are implemented in accordance with Circular No. 02/2015/TT-BLĐTBXH dated January 12, 2015, of the Ministry of Labor, Invalids, and Social Affairs stipulating the salary level for domestic consultants as the basis for the tendering budget for consulting services under time-based contracts using state funds. In cases where independent consulting organizations are hired, it shall be carried out according to the approved budget and the laws on bidding.

8. Expenditure for domestic and international study tours and experience exchanges: As stipulated in Circular No. 97/2010/TT-BTC and Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance stipulating travel expense regulations for civil servants going on short-term missions abroad funded by the state budget.

9. Expenditure for rewarding collectives and individuals with outstanding achievements in implementing the Program according to the decision of the competent authority

a) Recipients of commendation awards: Select a number of exemplary poor households and near-poor households participating in the Program and successfully transitioning to households with average living standards; communes, villages, and hamlets under Program 135, disadvantaged communes in coastal areas, and poor districts that have been removed from the list of disadvantaged communes and poor districts for the period 2016-2020 as approved by the competent authority; collectives and individuals who have achieved notable results in implementing the Program.

b) Content and amount of commendation awards: Implemented according to the provisions of the Law on Competition and Rewards; the Law Amending and Supplementing Certain Articles of the Law on Competition and Rewards, and guiding documents for these laws.

10. Expenditure for supporting management work on poverty reduction at commune level: The level of support shall be determined by the Chairman of the Provincial People's Committee based on the resolution of the same-level People's Council, in accordance with the actual situation and economic and social conditions of each locality.

11. Expenditure for inspection and evaluation: Content and amount of expenditure shall be implemented in accordance with the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and use of funds to ensure the implementation of policies, strategies, plans, and programs.

For inter-sectoral and inter-agency inspection and evaluation teams: The leading agency of the inspection team or the program sponsor (which has been allocated inspection and evaluation funds) shall be responsible for reimbursing travel expenses (train and bus fares, accommodation allowances, rental fees for accommodation at the destination, and baggage and document transportation costs) for members of the team according to the prescribed regulations. To avoid duplicate expenditures, the leading agency of the inspection team shall notify in writing (in the invitation letter or summons) the agency or unit sending personnel for inspection and evaluation, and clearly state that the agency or unit sending personnel does not need to reimburse these expenses.

Article 22. Expenditure for supervision by the Vietnam Fatherland Front and mass organizations

Content and amount of expenditure shall be implemented in accordance with the provisions of Circular No. 337/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance, regarding the preparation of budgets, use, and settlement of funds for supervisory activities and social feedback of the Vietnam Fatherland Front and political-social organizations.

Chapter III

IMPLEMENTATION

Article 23. Reporting System

Ministries, central agencies, and People's Committees of provinces and centrally-administered cities shall report the implementation status and results of the Program (including financial resources and professional targets) to the Ministry of Finance and the program sponsor before July 20 each year (for mid-year reports) and before March 31 of the following year (for annual reports) for monitoring and management.

Article 24. Effective Date

1. This Circular takes effect from April 2, 2017.

2. Circular Jointly Issued No. 68/2013/TTLT-BTC-BLDTBXH dated May 21, 2013, of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, stipulating the management and use of funds for the implementation of Projects 3 and 4 of the National Target Program on Sustainable Poverty Reduction for the period 2012-2015, shall cease to be effective from the date this Circular takes effect.

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

4. If any difficulties arise during the implementation process, units are requested to report to the Ministry of Finance for research, amendment, supplementation, and timely adjustment as necessary./.