Circular No. 173/2010/TT-BTC on the preparation of budget estimates, management, use, and settlement of funds for implementing the Project to Educate Five Million Mothers to Raise and Nurture Children Well (2010-2015 period).

CIRCULAR

Regulations on the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys and national comprehensive statistical censuses

 Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period)

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Pursuant to the State Budget Law;

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

Pursuant to 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;

Implementing Decision No. 704/QĐ-TTg dated May 19, 2010 of the Prime Minister approving the Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period);

After reaching consensus with the Vietnam Women's Union, the Ministry of Finance stipulates the procedures for budget preparation, management, utilization, and settlement of funds for implementing the Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period) as follows:

Article 1. General Provisions

1. This Circular specifies the procedures for preparing, managing, utilizing, and settling the funds provided by the state budget to implement the Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period).

2. The sources of funds for implementing the Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period) include the state budget and other legitimate sources of funding.

3. The funds for implementing the Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period) at each level shall be guaranteed by the corresponding level's budget according to the current regulations on the分级任务可能涉及非常具体的法律条款翻译，我会继续严格按照指示进行翻译：

4. The funds for implementing the Project on Educating Five Million Mothers to Raise and Teach Their Children Well (2010-2015 Period) shall be managed and utilized in accordance with their intended purposes, in compliance with current state regulations and the specific provisions set forth in this Circular.

Article 2. Contents of Expenditure

1. Contents of expenditures implemented by the Vietnam Women's Union and central agencies:

a) Activities and operations of the Steering Committee for the project, including:

- Expenditures for organizing meetings to introduce and implement the project; expenditures for organizing meetings of the Management Board and the Secretariat assisting the Management Board; expenditures for organizing seminars to exchange experiences and guide replication models; expenditures for organizing mid-term and final summary meetings at the central level;

- Expenditures for travel, inspection, supervision, and monitoring activities; expenditures for writing summary reports evaluating implementation; expenditures for night work and overtime pay (if applicable); expenditures for office supplies, materials, equipment, and other direct expenses serving the operation of the project support team.

b) Expenditures for compiling, printing, and distributing guidance materials for educators and mothers on raising and teaching children scientifically, based on age groups, and managing adolescents in pilot areas, including:

 - Compiling, printing, and distributing appropriate materials and publications for different target groups;

- Translating and printing materials in ethnic minority languages;

- Translating materials from foreign languages into Vietnamese.

c) Expenditures for directing and building model projects in provinces/cities: Ha Nam, Dien Bien, Lao Cai, Ha Tinh, Quang Tri, Da Nang, Quang Nam, Dak Lak, Gia Lai, Kien Giang, Tay Ninh, Ho Chi Minh City, Dong Nai, Long An:

- Expenditures for conducting domestic surveys and investigations on the needs of raising and teaching children under 16 years old by parents; the current status of knowledge, attitudes, and behaviors in child-rearing practices in localities to develop appropriate intervention activities;

- Expenditures for building model projects with the following activities:

+ Organizing counseling and training sessions for fathers and mothers on child-rearing methods, gender equality, and family violence prevention;

+ Expenditures for organizing practical guidance sessions for mothers on scientific child-rearing methods combined with traditional experience, expenditures for speakers, drinking water, materials, and money for purchasing raw materials to serve practical activities;

 - Expenditures for summarizing and evaluating the implementation of model projects to replicate them widely; expenditures for commendation meetings honoring outstanding educators and exemplary parents.

d) Expenditures for organizing core trainer courses for provinces/cities directly under the Central Government.

đ) Expenditures for publicity on Vietnam Television, Vietnam Women's Newspaper, and the website of the Vietnam Women's Union to raise awareness and mobilize community support for childcare and education.

e) Expenditures for inter-sectoral coordination activities in directing, inspecting, supervising, and providing technical support.

g) Expenditures for rewarding outstanding mothers in raising and teaching their children well.

Clause 2. Contents of expenditures carried out by localities:

a) Expenditures for community communication campaigns and publicizing on mass media about raising and teaching children to enhance awareness and mobilize community support for childcare and education.

b) Expenditures for travel expenses for directing model projects; for inspecting and supervising implementation at local levels; expenditures for organizing mid-term and final summary meetings at various levels locally; expenditures for office supplies and other direct expenses serving the implementation of the project.

c) Organizing training workshops for local reporters (districts/counties and related sectors), grassroots educators. Organizing meetings to guide and enhance knowledge for mothers with children under 16 years old in the local community. Expenditures for copying and reproducing materials on scientific child-rearing.

đ) Expenditures for organizing seminars, group activities on child-rearing methods; seminars, roundtable discussions on sharing experiences in implementing the project.

e) Expenditures for organizing visits and learning from model projects in local areas (if available).

g) Expenditures for building and replicating child-rearing models for mothers:

- Expenditures for training mothers on effective child-rearing methods;

 - Expenditures for organizing club activities: Expenditures for training speakers, drinking water, copying materials;

- Expenditures for organizing practical guidance sessions for mothers on scientific child-rearing methods combined with traditional experience; expenditures for speakers, drinking water, materials, and money for purchasing raw materials to serve practical activities.

h) Expenditures for organizing contests on effective child-rearing.

i) Expenditures for rewarding outstanding mothers in raising and teaching their children well.

Article 3. Budget Allocation Levels

1. Expenditures for conducting domestic surveys and investigations shall be carried out in accordance with the current regulations of the Ministry of Finance regarding expenditures for conducting surveys from the state budget's special fund.

2. For the preparation and development of teaching materials and communication materials: Based on the content and expenditure levels specified in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance regarding the framework program and the compilation of programs and textbooks for vocational training courses at the intermediate level, the Vietnam Women's Union decides on the expenditure levels suitable for each type of training and teaching materials.

3. Expenditure for organizing training courses shall be implemented in accordance with the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance concerning the preparation of budgets, management, and utilization of state budget funds allocated for cadre training and capacity building.

4. Expenditure for remunerating lecturers and collaborators participating in club activities and guiding practical methods of child-rearing to establish exemplary models of good child-rearing practices shall be carried out according to the stipulated honorarium levels for lecturers and legal education propagandists as provided in Joint Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010 of the Ministry of Finance and the Ministry of Justice on the preparation, management, utilization, and settlement of expenses for legal education and dissemination.

5. Expenditure for organizing seminars, group meetings on child-rearing methods; seminars, roundtable discussions for sharing experiences in implementing the Project; organizing conferences to implement the Project's work, mid-term and final reviews of the Project shall be carried out in accordance with the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expense allowances and expenditure regulations for organizing conferences for state agencies and public service units.

6. Expenditure for rewarding individuals and groups with outstanding achievements in implementing the Project shall be carried out in accordance with current regulations on reward expenditures.

7. Expenditure for translating materials from foreign languages into Vietnamese shall be carried out according to the translation fee levels specified in Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on expense regulations for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam.

Expenditure for translating materials from Vietnamese (common language) into ethnic minority languages: 60,000 VND/page (each page must contain a minimum of 300 words of the original text).

8. Expenditure for supporting food and accommodation for members of the organizing committee and examination board; expenditure for supporting food and accommodation for contestants participating in contests on good child-rearing practices.

a) Expenditure for supporting food and accommodation for members of the organizing committee and examination board during the contest period shall be carried out in accordance with the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expense allowances and expenditure regulations for organizing conferences for state agencies and public service units.

b) Expenditure for supporting food and accommodation for contestants participating in the contest (including practice days and competition days, maximum not exceeding 10 days) shall apply the support allowance levels for non-salaried delegates as stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance mentioned above.

Those who have received this support shall not be reimbursed travel expenses at their respective agencies.

9. Expenditure for printing publications and teaching materials, publicity through mass media; expenditure for producing tapes, discs, and short plays shall be applied according to the standards, norms, and unit prices of similar industries.

10. Expenditure for meetings of the Steering Committee and the Secretariat assisting the Steering Committee of the Project:

- Chairing the meeting: Maximum 200,000 VND/person/session;

- Invited delegates attending the meeting: Maximum 70,000 VND/person/session;

11. Expenditure for organizing contests on good child-rearing practices shall be carried out according to the expenditure levels for legal knowledge contests and legal education dissemination contests as provided in Joint Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010 of the Ministry of Finance and the Ministry of Justice on the preparation, management, utilization, and settlement of expenses for legal education and dissemination.

12. Other expenditures shall be carried out based on legitimate and valid invoices and documents in accordance with current legal regulations.

Article 4. Budget preparation, implementation, and settlement:

The preparation, allocation, management, and settlement of state budget funds to ensure the implementation of the "Educating Five Million Mothers to Raise and Educate Their Children Well" Project (2010-2015) shall be carried out in accordance with the State Budget Law, the Accounting Law, and other guiding documents. This Circular specifies additional special points regarding budget preparation and settlement as follows:

1. Each year, the Vietnam Women's Union, based on the progress of implementing the Project, shall issue guidance documents on specific tasks for the implementation of the Project so that relevant ministries, central agencies, and localities have a basis for preparing their annual budgets to implement the Project.

2. For budget expenditures for implementing the Project allocated from the central government budget:

a) Based on the guidance on specific tasks for implementing the Project issued by the Vietnam Women's Union, ministries and central agencies assigned tasks to coordinate in implementing the Project shall prepare the budget for expenditures related to the Project and submit it to the Vietnam Women's Union. The Vietnam Women's Union shall aggregate its own budget for expenditures related to the Project and those of other central agencies and include them in its own budget to be submitted to the Ministry of Finance for approval by the competent authority.

b) The budget for expenditures related to the Project (the portion funded by the Central Government) shall be included in the annual budget of the Vietnam Women's Union.

c) Ministries and central agencies assigned tasks to coordinate in implementing the Project shall enter into contracts with the Vietnam Women's Union to perform their tasks and receive funding to organize the implementation. The Vietnam Women's Union shall be responsible for reviewing payment vouchers, approving settlements, and liquidating contracts signed to aggregate them into the settlement of its own budget according to the State Budget Law.

3. For budget expenditures for implementing the Project allocated from local government budgets:

Based on the guidance on specific tasks for implementing the Project issued by the Vietnam Women's Union, local agencies assigned tasks to implement the Project shall prepare the budget for expenditures related to the Project and aggregate it with their own annual budget expenditure plan to submit to the same-level financial agency for consolidation and submission for approval by the competent authority to allocate the budget for implementation.

Article 5. Implementation Organization:

1. This Circular shall take effect 45 days from the date of signature. For parts of work already implemented before this Circular takes effect, decisions shall be made based on the provisions of this Circular and valid actual expenditures to settle the budget according to the State Budget Law.

2. During the implementation process, if there are any difficulties, relevant agencies and units are requested to promptly report to the Ministry of Finance for research and supplementary guidance as appropriate./.

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Truong Chi Trung