Joint Circular No. 163/2012/TTLT-BTC-BYT stipulates the management and use of funds for implementing the National Target Program on HIV/AIDS Prevention and Control during the period of 2012-2015.

MINISTRY OF FINANCE - MINISTRY OF HEALTH --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: 163/2012/TTLT-BTC-BYT	Hanoi, October 8, 2012

JOINT CIRCULAR

REGULATIONS ON MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTATION OF THE NATIONAL TARGET PROGRAM ON HIV/AIDS PREVENTION AND CONTROL FOR THE PERIOD 2012-2015

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 the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 188/2007/NĐ-CP dated December 27, 2007 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Health;

To implement Decision No. 608/QĐ-TTg dated May 25, 2012 of the Prime Minister approving the National Strategy on HIV/AIDS Prevention and Control until 2020 with a vision to 2030; Decision No. 2406/QĐ-TTg dated December 18, 2011 of the Prime Minister on the issuance of the list of National Target Programs for the period 2012-2015; Decision No. 1202/QĐ-TTg dated August 31, 2012 of the Prime Minister approving the National Target Program on HIV/AIDS Prevention and Control for the period 2012-2015;

The Minister of Finance and the Minister of Health issue this Joint Circular to regulate management and use of funds for implementation of the National Target Program on HIV/AIDS Prevention and Control for the period 2012-2015.

Article 1. Scope and Objectives of Application.

1. Scope of application.

a) This Circular guides the management and use of state budget funds for implementing the National Target Program on HIV/AIDS Prevention and Control for the period 2012-2015 (hereinafter referred to as the Program).

b) This Circular does not apply to the following sources of funds:

- Non-reimbursable aid funds, except where the donor or its authorized representative and the Ministry of Finance have not agreed on the expenditure levels, which shall be applied according to the expenditure levels prescribed in this Circular.

- Investment development funds: shall be implemented in accordance with current regulations of the State on these sources of funds.

2. The subjects of this Circular are agencies and units using state budget funds for implementing the Program.

3. Units, organizations, and individuals that do not use state budget funds may apply the provisions of this Circular to cover expenses for HIV/AIDS prevention and control activities funded by their own resources.

Article 2. Sources of funds for implementing the Program.

1. Central budget:

a) Included in the annual state budget estimate of ministries and central agencies to fulfill the assigned tasks of the Program.

b) Supplementing targeted funds to local budgets to implement projects under the Program (excluding tasks covered by local budgets as stipulated in Decision No. 1202/QĐ-TTg dated August 31, 2012 of the Prime Minister).

2. People's Committees of provinces and centrally governed cities:

a) Ensuring financial resources from local budgets to implement allowances for staff working on HIV/AIDS prevention and control; community outreach workers (volunteers) of the Program at the local level as prescribed in point c, Clause 7, Article 1 of Decision No. 1202/QĐ-TTg. The content and expenditure levels shall be implemented according to Clause 12, Article 3 and the first bullet point of point d, Clause 2, Article 4 of this Circular.

b) Integrating with other national target programs, support projects related to HIV/AIDS prevention and control within their jurisdiction, mobilizing maximum local resources and legitimate financial sources to implement policies aimed at enhancing the effectiveness of the Program.

Article 3. General Content and Expenditure Levels of the Program.

1. Expenses for developing program curricula, textbooks; writing, compiling, and translating training materials for HIV/AIDS prevention and control to serve the Program. Specific content and expenditure levels are as follows:

a) Writing and compiling ordinary materials: 75,000 VND/page of standard 350 words;

b) Developing materials, curricula, and textbooks for training and capacity-building classes: Content and expenditure levels shall be applied according to the case of developing course curricula and textbooks for vocational secondary education as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and expenditure levels for developing curriculum frameworks and compiling course curricula for university, college, and vocational secondary education programs.

c) Translation of materials (including ethnic languages): Content and expenditure levels shall be implemented according to the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the regulations for foreign guest reception expenses, international conference organization expenses in Vietnam, and domestic reception expenses (hereinafter referred to as Circular No. 01/2010/TT-BTC).

2. Expenses for mid-term and final review meetings, training sessions to deploy HIV/AIDS prevention and control tasks; rallies and parades during the month of action against HIV/AIDS and the high-point campaign to prevent mother-to-child transmission of HIV: Content and expenditure levels shall be implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expense regulations and meeting organization expense regulations for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

3. Training and capacity-building expenses for personnel directly involved in HIV/AIDS prevention and control according to the Program’s training and capacity-building plan and Decision No. 1107/2009/QĐ-TTg dated July 28, 2009 of the Prime Minister approving the Project to Strengthen Provincial and Central City-level HIV/AIDS Prevention and Control Systems for the period 2011-2015: Content and expenditure levels shall be implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation of budgets, management, and use of state budget funds for training and capacity-building of civil servants (hereinafter referred to as Circular No. 139/2010/TT-BTC).

Agencies and units assigned to organize training and capacity-building sessions may use Program funds to support volunteers and community outreach workers who do not receive salaries from the state budget with the following expenses:

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

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

- Partial meal and refreshment expenses during breaks.

Expenditure levels shall be implemented according to Circular No. 97/2010/TT-BTC.

4. International cooperation and learning exchange expenses related to the implementation of Program activities: Content and expenditure levels shall be implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance on travel expense regulations for civil servants going on short-term missions abroad funded by the state budget and Circular No. 01/2010/TT-BTC.

5. To purchase, receive, store, transport, and distribute: medicines, medical equipment, biological products, chemicals, consumable materials, tools, and other items (hereinafter referred to as goods) for professional activities related to HIV/AIDS prevention and control, including external quality assessment (EAQ) and internal quality control (IQC) for serological tests, viral load measurement, early diagnosis of HIV infection in children, CD4 testing under the Program, ensuring compatibility with the technical level of the unit. The quantity, standards, and quotas of goods shall be implemented in accordance with the regulations of the Minister of Health.

6. Costs for the destruction of used syringes; the destruction of syringes, condoms, medicines, samples, biological products, chemicals that have exceeded their shelf life from the Program's sources. The expenditure amount is based on invoices and valid expense receipts.

7. Expenses for supporting the transportation of test samples from the sampling location to the testing facility to serve the professional activities of each project. The Minister of Health will provide specific guidance on sample transfer zoning.

a) In cases where transportation is carried out using road transport means: The support level is equivalent to 0.2 liters of gasoline/km calculated based on administrative boundaries and the gasoline price at the time of use. If there are multiple sample specimens transported on the same vehicle, the payment amount will only be calculated as if transporting one specimen.

b) In cases where transportation is carried out via postal services: The support level is based on the current postal service rates.

c) In cases where transportation is carried out in areas with difficult travel conditions (highlands, border regions, islands): The head of the agency or unit decides the payment amount based on actual costs within the allocated budget.

8. Maintenance, repair, and regular upkeep expenses for warehouses storing medicines, biological products, sample specimens, and chemicals to serve the professional activities of the Program.

9. Expenses for investigating and statistics related to HIV/AIDS within the professional content of each project as decided by the competent authority stipulated in Clauses 2, 3, and 4 of Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004, of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics: The content and expenditure levels are implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011, of the Ministry of Finance on managing, utilizing, and settling accounts for funds for statistical surveys. In cases of conducting comprehensive statistical surveys as decided by the Prime Minister, the content and expenditure levels are implemented according to Circular No. 53/2012/TT-BTC dated April 9, 2012, of the Ministry of Finance on managing, utilizing, and settling accounts for funds for comprehensive statistical surveys decided by the Prime Minister.

10. Research and scientific study expenses linked to the content of the Program according to the research outline approved by the competent authority: The content and expenditure levels follow the current regulations regarding the establishment and allocation of budget estimates for scientific and technological projects funded by state budgets.

11. Domestic expert rental expenses: 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 through signing a "Contract for Assignment of Work and Products." The expenditure levels are implemented according to Circular No. 219/2009/TT-BTC dated November 19, 2009, of the Ministry of Finance on some consumption quotas applicable to projects and programs using official development assistance funds and Circular No. 192/2011/TT-BTC dated December 26, 2011, of the Ministry of Finance amending and supplementing some articles of Circular No. 219/2009/TT-BTC.

12. Allowance expenses for staff working on HIV/AIDS prevention and control at communes, wards, towns (hereinafter referred to as communes):

a) For key communes concerning HIV/AIDS: VND 400,000 per commune per month.

b) For the remaining communes: VND 200,000 per commune per month.

The People's Committee of the commune decides the number, composition, and specific expenditure levels for each recipient in accordance with assigned tasks.

Annually, the Director of the Department of Health announces the list of key communes according to the guidelines of the Ministry of Health to serve as a legal basis for managing and supervising Program expenditures.

13. Management expenses for HIV/AIDS at the commune level (including: meetings, office supplies, communication, reporting): VND 1,200,000 per commune per year.

14. Expenses for monitoring the implementation of the Program, epidemiological surveillance of HIV/AIDS, antiretroviral resistance surveillance, evaluation, technical support at various levels, and guidance on professional activities of each project: The content and expenditure levels are implemented according to Circular No. 06/2007/TT-BTC dated January 26, 2007, of the Ministry of Finance guiding the preparation of budget estimates, management, and utilization of funds to ensure inspection work on policy implementation, strategies, planning, and Circular No. 97/2010/TT-BTC.

For inter-sectoral and inter-agency inspection, surveillance, and evaluation teams: the leading agency or unit of the inspection team is responsible for covering the travel expenses (transportation fees, accommodation allowances, rental fees for accommodation at the destination, and shipping fees for documents and materials) for team members according to prescribed regulations. To avoid duplicate expenses, the leading agency or unit of the inspection team must notify in writing (in the invitation letter or summons) the agency or unit sending personnel not to settle these expenses.

15. Expenses for visiting and learning models of HIV/AIDS prevention and control between localities: The content and expenditure levels are implemented according to Circular No. 97/2010/TT-BTC.

16. Reward expenses for collectives and individuals with outstanding achievements in implementing the Program as decided by the competent authority: The content and expenditure levels are implemented according to the Law on Encouragement and Rewards; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Rewards, and guiding documents of the Law.

Article 4. Content and special funding levels for each project

1. Information Education and Behavior Change Communication Project for HIV/AIDS Prevention and Control.

a) Expenses for disseminating knowledge about policies and laws on HIV/AIDS prevention and control approved by the competent authority through mass media (radio, television, press):

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

- Expenses for purchasing, producing, duplicating, and distributing communication materials.

The selection of forms, contents of propaganda, communication programs shall be decided by the head of the agency responsible for communication tasks based on the budget allocated by the competent authority and implemented in accordance with Decision No. 39/2008/QĐ-TTg dated March 14, 2008, promulgating the bidding, ordering, and assigning tasks to provide public services funded by the state budget and guiding documents.

b) Expenditure for organizing communication activities, education to change behavior related to HIV/AIDS prevention and control directly in communities, educational institutions, correctional schools, rehabilitation centers, social welfare centers, prisons, detention centers, HIV/AIDS prevention and control clubs:

- Radio broadcasting in communities (supporting editing and broadcasting): Editing cost at 75,000 VND per page of 350 words; broadcaster allowance at 15,000 VND per session;

- Organizing specialized lectures:

+ Allowance for speakers: 200,000 VND per person per session;

+ Water expenses for participants: 10,000 VND per person per session;

+ Venue rental, backdrop, tent, tables, chairs, audio equipment (if applicable): Costs shall be implemented according to contracts, receipts, or invoices (in cases of service rental);

- Making new, repairing posters, banners, slogans: Costs shall be based on market prices in the locality and valid expense vouchers.

c) Support for mobile propaganda teams' activities during rallies, parades, HIV/AIDS prevention and control campaigns in communities:

- Fuel costs or vehicle rental, photo materials, and other activities: Costs shall be based on actual expenses approved by the competent authority;

- Support for those directly participating: Allowance at 50,000 VND per person per session.

d) Expenditure for organizing knowledge contests about HIV/AIDS prevention and control activities, including:

- Question paper compilation and answer key (if applicable), contest regulations: Maximum expenditure at 500,000 VND per set of question papers or contest regulations;

- Allowance for marking, contest judges, result announcement: Maximum expenditure at 300,000 VND per person per day;

- Allowance for organizing committee members, secretariat members: Maximum expenditure at 200,000 VND per person per day;

- Prize money: Group prize from 500,000 VND to 4,000,000 VND per prize; individual prize from 200,000 VND to 2,000,000 VND per prize;

Based on the allocated budget estimate, the head of the agency, organization, or unit organizing the contest shall decide the specific prize money amount depending on the scale of the contest (central, provincial, grassroots level) within the aforementioned expenditure range;

- The main organizing agency or unit may use program funds to support travel expenses, food, and room rentals for contestants coming from afar. Content and expenditure levels shall comply with Circular No. 97/2010/TT-BTC;

- Other expenditures serving the contest (if any) such as venue rental, sound, lighting, props, decoration; allowances for service providers, program hosts (MCs); office supplies; fuel costs or vehicle rental. Costs shall be based on the approved budget estimate, contracts, invoices, and valid expense vouchers. In cases where there are no specified expenditure levels, the head of the contest organizing agency shall decide the expenditure levels within the allocated budget;

- Supporting artistic performances to promote HIV/AIDS prevention and control work. The head of the organizing agency or unit shall decide the support level within the allocated budget estimate.

2. Project for HIV/AIDS epidemic surveillance and harm reduction interventions to prevent HIV transmission.

a) Expenditure for testing activities:

- Expenditure for HIV and sexually transmitted infection (STI) testing to serve the professional activities of the Program during epidemiological surveillance of HIV/AIDS, STI surveillance (including focused surveillance, detection surveillance, integrated behavioral and biological surveillance) of individuals required to undergo HIV testing under the law (including investigation sessions and research support).

The Program Director shall issue a list of necessary tests for HIV/AIDS epidemic surveillance. Contents and expenditure levels include:

+ Testing costs: Applied according to the service fee for medical examination and treatment approved by the competent authority for public medical examination and treatment facilities; preventive health care fees applied according to current regulations for preventive health care facilities;

+ Allowance for sample collection personnel: 10,000 VND per sample; personnel collecting samples from genital and anal areas: 15,000 VND per sample;

+ Allowance for laboratory technicians: 5,000 VND per sample.

- Support for drug testing in blood and urine and other routine tests as prescribed by the Ministry of Health for poor households, revolutionary merit holders, ethnic minorities living in particularly difficult economic and social conditions participating in methadone maintenance therapy. Costs shall be applied according to the service fee for medical examination and treatment approved by the competent authority for public medical examination and treatment facilities; preventive health care fees applied according to current regulations for preventive health care facilities.

b) Allowance for health workers conducting epidemiological surveillance at 30,000 VND per person per day (excluding the provisions in Clause 14, Article 3 of this Circular).

c) Support for counselors working with voluntary HIV testing subjects and methadone maintenance therapy patients:

- When counseling in communities: Travel expenses shall be reimbursed according to Circular No. 97/2010/TT-BTC, and counseling allowances shall be provided at 10,000 VND per counseled person per session, but not exceeding 300,000 VND per person per month.

- In cases where counseling is provided at HIV testing facilities and drug rehabilitation centers using substitute drugs: The allowance level is 10,000 VND per person counseled per counseling session, but not exceeding 500,000 VND per person per month, with a maximum of two people per facility. For HIV testing facilities and drug rehabilitation centers using substitute drugs that have more than 200 patients seeking counseling per month, the maximum number of counselors allowed per facility is three.

d) Expenditure for implementing programs and projects to reduce harm in HIV prevention approved by the Minister of Health or the Chairman of the People's Committee of provinces and centrally-run cities:

- Allowance for community outreach staff who have been issued cards: 500,000 VND per person per month.

The Director of the Department of Health decides on the appropriate number of community outreach staff based on local conditions.

If community outreach staff have already received remuneration from other funding sources, they shall not receive remuneration from the Program's funding source and vice versa.

- Expenditure for supporting the activities of peer educators' groups (the number of groups and members is determined by the Director of the Department of Health according to local conditions), including:

+ Monthly group activity support: 10,000 VND per member per month, but not exceeding 1,200,000 VND per group per year;

+ Support for communication equipment, uniforms, and consumable tools for group activities (used syringe disposal boxes, syringe pick-up clamps, gloves, boots) according to the standards set by the Director of the Department of Health;

+ Expenditure for慰问小组成员生病时的探望：每次50,000 VND，每年最多三次；

+ One-time subsidy for group members who have made significant contributions in HIV/AIDS prevention work and are in difficult circumstances: 200,000 VND per member.

3. Project to Support HIV/AIDS Treatment and Prevention of Mother-to-Child Transmission of HIV:

a) HIV/AIDS Treatment Support:

- Individuals infected with HIV due to occupational accidents, medical risks, pregnant women, children under six years old, the poor, ethnic minorities in areas with particularly difficult socio-economic conditions (excluding those whose medical expenses have been reimbursed by the social insurance agency from the social health insurance fund or supported by other funding sources) will be supported:

+ Costs for conducting tests as prescribed by the Ministry of Health for treatment purposes. The cost level is applied according to the service fee for medical examination and treatment approved by the competent authority for public medical examination and treatment facilities; the preventive health care fee level is applied according to current regulations for preventive health care facilities;

+ Costs for treating opportunistic infections for HIV-infected individuals being cared for and treated at home or in the community. The support level is 200,000 VND per person per year.

- HIV-infected individuals in regular education institutions, educational reform schools, correctional-labor-social education centers, social welfare centers, prisons, and detention centers: Support for treating opportunistic infections according to Decision No. 96/2007/QĐ-TTg dated June 28, 2007, of the Prime Minister on the management, care, and counseling for HIV-infected individuals and HIV prevention in educational institutions, educational reform schools, centers, social welfare centers, prisons, detention centers, and guiding documents for this decision.

b) Support for volunteer groups participating in caring for and treating HIV-infected individuals in communities in areas with particularly difficult socio-economic conditions: 350,000 VND per person per month. The Director of the Department of Health decides on the establishment of groups and the number of volunteers based on the number of HIV/AIDS-infected individuals requiring care and treatment in the province; guides the tasks and operational rules of the groups.

c) Support for preventing mother-to-child transmission of HIV: Expenditure for voluntary HIV testing for pregnant women and children under 18 months born to HIV/AIDS-infected mothers. The cost level is applied according to the service fee for medical examination and treatment approved by the competent authority for public medical examination and treatment facilities; the preventive health care fee level is applied according to current regulations for preventive health care facilities.

d) HIV-infected individuals who die and are abandoned or whose relatives cannot be identified will be supported for funeral costs, body transportation, and cremation according to the provisions of laws on infectious disease prevention and control. The expenditure is based on actual costs incurred, documented by valid invoices and receipts, ensuring compliance with the professional medical regulations for funerals, body transportation, and cremation issued by the Minister of Health, but not exceeding 4,500,000 VND per deceased HIV-infected individual.

đ) Expenditure for supporting the AIDS Assistance Fund according to Decision No. 60/2007/QĐ-TTg dated May 7, 2007, of the Prime Minister on the establishment of the AIDS Assistance Fund.

4. Project to Enhance the Capacity of HIV/AIDS Prevention and Control Centers:

The construction, renovation, upgrading of infrastructure, and procurement of equipment for provincial-level HIV/AIDS prevention and control centers are carried out according to Decision No. 1107/QĐ-TTg dated July 28, 2009, of the Prime Minister approving the project to enhance the capacity of the provincial-level HIV/AIDS prevention and control system for the period 2011-2015.

Article 5. Establishment, allocation, management, utilization, and settlement of the budget

1. The preparation and allocation of the budget for the Program are implemented in accordance with the Law on State Budget, guiding documents of the Law, and the management and operation mechanisms of national target programs.

Annually, when allocating the budget for the Program, the Ministry of Health prioritizes allocation to communes with a focus on HIV/AIDS, communes located in areas with difficult socio-economic conditions and extremely difficult conditions; implement decentralization to localities in purchasing goods to serve the activities of the Program. In special cases, where localities are unable to purchase or require centralized procurement, the Ministry of Health will directly carry out procurement and allocate physical assets to ministries, sectors, and localities. The procedures for transferring assets and physical items shall be carried out in accordance with the provisions of the Law on State Asset Management and Utilization, and guiding documents of the Law. Procurement of goods, repairs, renovations, and upgrades must be conducted strictly in accordance with the provisions of the Bidding Law, the Construction Investment Law, the Drug Law, guiding documents of the Law, and Circular Joint Circular No. 01/2012/TTLT-BYT-BTC dated January 19, 2012, issued by the Ministry of Health and the Ministry of Finance to guide bidding for drug purchases in healthcare facilities. For ordered goods and services, they shall be implemented in accordance with the provisions of Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister, establishing regulations on bidding, ordering, and assigning tasks for providing public service functions funded by the state budget, and guiding documents.

2. Agencies and units allocated and assigned the budget for implementing the Program are responsible for managing, using, and settling accounts according to prescribed regulations. For activities and tasks assigned a budget that sign contracts with other agencies and units to implement, the vouchers serving as the basis for settlement and final accounting shall be retained by the agency or unit assigned the budget, including: Contract for performing the task (accompanied by detailed budget approved by the leading agency), acceptance certificate of work, contract termination record, financial settlement report of the agency or unit executing the contract, payment authorization or payment voucher, and related documents. Specific expenditure invoices and vouchers shall be kept by the agency directly executing the contract in accordance with current regulations.

The agency or unit executing the contract is responsible for implementing the tasks of the Program as stipulated in the signed contract, directly utilizing funds according to the current financial expenditure regime; preparing a financial settlement report on the amount of funds received as prescribed.

to be submitted to the agency or unit that signed the contract (not consolidated into its own financial settlement report but must maintain a separate accounting ledger for tracking).

3. Reporting System: Regularly every quarter and annually, ministries, central agencies, and People's Committees of provinces and centrally-administered cities have the responsibility to report on the implementation status and results of the Program (including both financial funds and professional indicators) in accordance with current regulations.

Article 6. Effectiveness

This Circular takes effect from December 1, 2012.

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

DEPUTY MINISTER OF HEALTH DEPUTY MINISTER Nguyen Thanh Long

MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER Nguyen Thi Minh

Place of Receipt: - Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - General Secretary's Office; - Central Party Office; - National Assembly's Office; - President's Office; - Office of the Government (Education, Culture, and Society Department, Official Gazette, Government Portal); - State Audit Agency; - Central Steering Committee on Anti-Corruption Office; - NATIONAL FINANCIAL SUPERVISION COMMISSION; - Ministries, agencies equivalent to ministries, and government agencies; - Central Agencies of Social Organizations; - Provincial People's Councils, People's Committees of centrally governed cities; - Department of Finance, Department of Health, State Treasury of provinces and centrally-administered cities; - Legal Drafting Inspection Department - Ministry of Justice; - Units under the Ministry of Finance, Ministry of Health; - Portal of the Ministry of Finance, Ministry of Health; - To be filed at the General Office of the Ministry of Finance, Ministry of Health (600 copies).