Circular No. 175/2014/TT-BTC provides for the management and use of state budget funds to implement work on preventing and combating the harmful effects of alcohol abuse.

CIRCULAR

Regulations on the management and use of state budget funds to implement work to prevent and control the harmful effects of alcohol abuse

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

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

Implementing Decision No. 244/QĐ-TTg dated February 12, 2014 of the Prime Minister on the National Policy for Preventing and Controlling the Harmful Effects of Alcohol Abuse until 2020 (hereinafter referred to as Decision No. 244/QĐ-TTg);

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

The Minister of Finance promulgates this Circular regulating the management and use of state budget funds to implement work to prevent and control the harmful effects of alcohol abuse.

Article 1. Scope of Regulation and Applicability

b) In cases where funds from organizations and individuals within and outside Vietnam are used for victim support work and victim support benefits, such activities shall be carried out in accordance with the regulations of the Ministry of Finance and the donor; in cases where there is no agreement between the donor or their authorized representative and the Ministry of Finance regarding the expenditure level, the expenditure level prescribed in this Circular shall apply.

a) This Circular regulates the management and use of state budget funds in agencies, units, and organizations that use state budget funds to implement work to prevent and control the harmful effects of alcohol abuse (including wine, beer, and other alcoholic beverages);

b) Funds for activities to prevent and control smuggling, counterfeiting of wine, beer, and other alcoholic beverages by agencies, units, and organizations shall be managed and used according to separate guiding documents and are not within the scope of regulation of this Circular.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Ministries: Finance, Health, Industry and Trade, Culture, Sports and Tourism, Information and Communications, Education and Training, Public Security, Transport;

b) Vietnam Fatherland Front;

c) People's Committees of provinces and centrally governed cities;

d) Other agencies, units, and organizations that use state budget funds to implement work to prevent and control the harmful effects of alcohol abuse.

3. Units not using state budget funds may apply the provisions of this Circular to fund their work to prevent and control the harmful effects of alcohol abuse, with costs borne by the unit itself.

Article 2. Sources of Funds

1. The funds for implementing work to prevent and control the harmful effects of alcohol abuse as stipulated in this Circular include: state budget funds, financial support from domestic and foreign organizations and individuals, and other lawful sources of income.

2. Funds for implementing work to prevent and control the harmful effects of alcohol abuse in agencies, units, and organizations that use state budget funds shall be allocated in the annual state budget expenditure plan of those agencies and units in accordance with the State Budget Law, guiding documents of the Law, and the provisions of this Circular.

Article 3. Content and level of expenditure for work to prevent and control the harmful effects of alcohol abuse

1. Expenditure for drafting normative legal documents prescribing and guiding matters related to the implementation of work to prevent and control the harmful effects of alcohol abuse, excepted from this Circular, shall be carried out in accordance with Circular Joint No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014 of the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure work on drafting normative legal documents and perfecting the legal system, and Circular Joint No. 192/2013/TTLT-BTC-BTP dated December 13, 2013 of the Ministry of Finance and the Ministry of Justice prescribing the preparation of budgets, management, use, and settlement of state budget funds to ensure work on consolidating normative legal documents and codifying the legal system.

2. Expenditure for organizing information and education campaigns to prevent and control the harmful effects of alcohol abuse:

a) Expenditure for organizing publicity and launching campaigns against alcohol abuse in communities.

- Radio broadcasting in communities (supporting editing and broadcasting): Editing cost at 75,000 VND per page of 350 words; broadcaster remuneration at 15,000 VND per session, in cases of broadcasting in ethnic languages: 20,000 VND per session.

- Organizing specialized lectures:

+ Remuneration for lecturers: 200,000 VND per person per session.

+ Expenditure for water for participants: In accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expenses, meeting organization expenses for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

+ Expenditure for renting conference halls, backdrops, tents, 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 based on market prices in the locality where the activity takes place and valid expense vouchers.

b) Expenditure for disseminating policies and laws on preventing and controlling the harmful effects of alcohol abuse approved by competent authorities. Content and levels of expenditure shall be carried out in accordance with Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure work on disseminating and educating the law and ensuring access to the law for the people at the grassroots level.

c) Expenditure for supporting the integration of teaching knowledge about the harmful effects of alcohol abuse in educational institutions under the national education system:

- Expenditure for preparing communication lessons on the harmful effects of alcohol abuse: 75,000 VND per page of 350 words.

- Expenditure for remunerating speakers delivering lectures on the harmful effects of alcohol abuse: 200,000 VND per session.

d) Expenditure for promoting and disseminating knowledge on preventing and controlling the harmful effects of alcohol abuse through mass media (radio, television, press) in the form of contracts between propaganda agencies and mass media agencies.

đ) Expenditure for purchasing, producing, reproducing, and distributing communication materials, products, and documents serving communication activities. The selection of communication methods, content, and programs is decided by the head of the communication agency based on the state budget allocation authorized by the competent authority and in accordance with Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of

3. Training for health workers and social workers on preventing and combating the harmful effects of alcohol abuse. The content and funding level shall be in accordance with 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 civil servants, and Circular No. 97/2010/TT-BTC.

4. Monitoring and supervising the implementation of activities to prevent and combat the harmful effects of alcohol abuse. The content and funding level shall be in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and utilization of funds to ensure inspection work on the implementation of policies, strategies, plans, and revised documents (if any), and Circular No. 97/2010/TT-BTC.

5. Rewards for collectives and individuals with outstanding achievements in preventing and combating the harmful effects of alcohol abuse, as decided by competent authorities. The content and funding level shall be in accordance with the Law on Encouragement and Reward and related guiding documents.

6. Research related to preventing and combating the harmful effects of alcohol abuse on health. The content and funding level shall be in accordance with current regulations on the establishment and allocation of budget estimates for scientific and technological projects funded by the state budget and the current financial expenditure system.

7. Statistics and evaluation of the current situation of alcohol consumption, including beer and other alcoholic beverages, as decided by competent authorities under Clause 3 and Clause 4 of Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Statistics. The content and funding level shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, on the management, use, and settlement of funds for statistical surveys.

8. Establishing and maintaining a system for collecting and analyzing information and data related to the production, business, and consumption of alcohol, including beer and other alcoholic beverages, to provide evidence for policy and legal development. The content and funding level shall be in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the cost of establishing electronic information to maintain the regular operation of agencies and units using state budget funds.

9. Supporting treatment for alcohol addiction and relapse prevention:

a) Research and application of appropriate methods for treating alcohol addiction and relapse prevention based on economic and social conditions. The funding level shall be in accordance with current regulations on the establishment and allocation of budget estimates for scientific and technological projects funded by the state budget and the current financial expenditure system.

b) Building and implementing pilot models for counseling, screening, and early intervention in the treatment of alcohol addiction and relapse prevention:

- Depending on specific requirements, conditions, and the local budget's capacity, the Chairman of the Provincial People's Committee shall approve each specific model.

- The specific content and funding level for each model: Based on the activities of each model and the current financial expenditure system, the Chairman of the Provincial People's Committee shall decide on the specific content and funding level according to the proposal of the Health Department Director.

10. Supporting the regular operations of the National Steering Committee, the Office of the National Steering Committee, the Provincial Steering Committee, and the Office of the Provincial Steering Committee (if any) on preventing and combating the harmful effects of alcohol abuse, specifically:

a) Payment for public services, office supplies, information, and communication; purchasing materials for professional work at actual costs reflected in legitimate and valid invoices and documents in accordance with regulations.

b) Overtime pay: Implemented in accordance with the Labor Code and guiding documents thereof.

c) Inspection and supervision by inter-sectoral working groups organized by the National Steering Committee and the Provincial Steering Committee on preventing and combating the harmful effects of alcohol abuse. The content and funding level shall be in accordance with Clause 4 of this Article.

d) Other expenses serving the regular operations of the National Steering Committee, the Office of the National Steering Committee, the Provincial Steering Committee, and the Office of the Provincial Steering Committee (if any) on preventing and combating the harmful effects of alcohol abuse. Based on job requirements and budget capacity, the head of the agency or unit directly managing the budget shall consider and decide on specific funding levels that comply with current financial expenditure standards and allocated budgets; while also fully complying with regulations on invoices and documents.

Article 4. Budget preparation, implementation, and settlement work

1. The work of preparing, allocating, implementing the budget, and settling funds from the state budget for the prevention and control of the harmful effects of alcohol abuse shall be carried out in accordance with the current provisions of the State Budget Law, the Accounting Law, and guiding documents thereof.

a) Preparation of estimates

Annually, along with the time for preparing the state budget, agencies, units, and organizations specified in Clause 2, Article 1 of this Circular shall, based on their assigned functions and tasks under Decision No. 244/QĐ-TTg and the competent authority's assignment, be responsible for preparing the state budget expenditure plan to implement the prevention and control of the harmful effects of alcohol abuse, which will be consolidated into the regular expenditure budget of the agency, unit, or organization for submission to the competent authority for consideration and allocation of funds in accordance with current regulations.

The permanent office of the Steering Committee for Preventing and Controlling the Harmful Effects of Alcohol Abuse, including wine and other alcoholic beverages, shall be responsible for preparing the state budget expenditure plan to support the regular activities of the National Steering Committee, the Permanent Office of the National Steering Committee, the Steering Committee, and the Permanent Office of the Provincial Steering Committee (if any) regarding the prevention and control of the harmful effects of alcohol abuse, including wine and other alcoholic beverages, as stipulated in Clause 10, Article 3 of this Circular, and consolidate it into the regular expenditure budget of the permanent office of the Steering Committee for submission to the competent authorities for consideration and allocation of funds in accordance with current regulations.

b) Allocation and assignment of the budget estimate

Based on the annual state budget expenditure plan assigned by the competent authority, ministries, ministerial-level agencies, government agencies, central-level agencies, and local agencies shall ensure funding for the prevention and control of the harmful effects of alcohol abuse for subordinate agencies, units, and organizations according to the assigned tasks.

c) Settlement of funds

Funds for implementing the prevention and control of the harmful effects of alcohol abuse shall be consolidated into the annual state budget settlement of ministries, ministerial-level agencies, government agencies, central-level agencies, and local agencies (including funds supporting the regular activities of member agencies, units, and organizations of the Steering Committee, and the permanent office of the Steering Committee for Preventing and Controlling the Harmful Effects of Alcohol Abuse, including wine and other alcoholic beverages) in accordance with the regulations.

Article 5. Effective Date

This Circular takes effect from January 5, 2015.

In the course of implementation, if there are difficulties, units are requested to report to the Ministry of Finance for study, amendment, and supplementation to make them appropriate./.