Circular No. 18/2015/TT-BTC guiding the work of preparing budgets, managing, disbursing, settling accounts, and making payments for funds supporting poor households to build houses to prevent typhoons and floods in the Central Region pursuant to Decision No. 48/2014/QĐ-TTg dated August 28, 2014 of the Prime Minister on policies to support poor households in building houses to prevent typhoons and floods in the Central Region.

CIRCULAR

Guidelines for the preparation of budgets, management, allocation, payment, and settlement of funds

to support poor households in building houses to prevent typhoons and floods in the Central region

Central region pursuant to Decision No. 48/2014/QĐ-TTg dated August 28, 2014

of the Prime Minister on policies to support poor households in building houses

to prevent typhoons and floods in the Central region

------------------------------

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 Decision No. 48/2014/QĐ-TTg dated August 28, 2014 of the Prime Minister on policies to support poor households in building houses to prevent typhoons and floods in the Central region;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular guiding the work of preparing budgets, managing, allocating, paying, and settling funds to support poor households in building houses to prevent typhoons and floods in the Central region pursuant to Decision No. 48/2014/QĐ-TTg dated August 28, 2014 of the Prime Minister.

Article 1. Scope of Regulation

This Circular guides the work of preparing budgets, managing, allocating, paying, and settling funds to support poor households in building houses to prevent typhoons and floods in the Central region (hereinafter referred to as Decision No. 48/2014/QĐ-TTg dated August 28, 2014 of the Prime Minister).

Article 2. Applicability

Relevant agencies, organizations, and individuals involved in the work of preparing budgets, managing, allocating, paying, and settling funds to support poor households in building houses to prevent typhoons and floods in the Central region pursuant to Decision No. 48/2014/QĐ-TTg of

Article 3. Principles of Management

1. The funding to support poor households in building houses to prevent typhoons and floods in the Central region must be managed and used for the intended purpose, for the correct beneficiaries, according to regulations and policies, and ensure timely payment to the beneficiaries.

2. The management and implementation costs for the policy to support poor households in building houses to prevent typhoons and floods in the Central region must be strictly managed, spent according to regulations, and be economical and effective.

Article 4. Recipients, scope, level of support, and sources of implementation

1. The recipients of support for building houses to prevent typhoons and floods in the Central region are defined in Clause 1, Article 2 of Decision No. 48/2014/QĐ-TTg of

2. The scope of application for supporting poor households in building houses to prevent typhoons and floods in the Central region is defined in Clause 2, Article 2 of Decision No. 48/2014/QĐ-TTg of

3. The level of support for housing from the state budget (central budget and local budget) for constructing houses to prevent typhoons and floods (including new construction or renovation and upgrading):

- VND 16 million per household residing in particularly difficult communes as defined by the Government.

- VND 14 million per household residing in administrative units within difficult areas as stipulated in Decision No. 1049/QĐ-TTg dated June 26, 2014 of the Prime Minister promulgating the list of administrative units within difficult areas.

- VND 12 million per household residing in the remaining areas.

4. The central government budget to support poor households in building houses to prevent typhoons and floods in the Central region is as follows:

a) The central government budget supports 100% at the levels specified in Clause 3 of this Article for the provinces of Thanh Hoa, Nghe An, Ha Tinh, Quang Binh, Quang Tri, Thua Thien Hue, Quang Nam, Quang Ngai, Binh Dinh, Phu Yen, Ninh Thuan, and Binh Thuan.

b) The central government budget supports 50% at the levels specified in Clause 3 of this Article for the cities of Da Nang and Khanh Hoa.

5. People's Committees of the provinces specified in Clause 4 of this Article shall allocate local budgets together with the central government support to provide support at the levels specified in Clause 3 of this Article and use local budgets to allocate management costs and organize the implementation of the policy (at all levels: province, district, commune) to implement the policy to support poor households in building houses to prevent typhoons and floods in the Central region, with a maximum not exceeding 0.5% of the total state budget support and policy bank loans to implement the policy as prescribed.

6. In addition to the support levels specified in Clause 3 of this Article, based on actual conditions, localities may provide additional support from local budgets to improve the quality of houses to prevent typhoons and floods for supported households.

Article 5. Budget preparation, allocation, payment, and settlement of expenses

The preparation of budgets, allocation, payment, and settlement of expenses for supporting poor households to build houses to prevent typhoons and floods in the Central region shall be carried out in accordance with current regulations on state budget management, and this Circular provides additional guidance on specific points as follows:

1. Procedure for compiling and approving lists of poor households eligible for support to build houses to prevent typhoons and floods

a) Villages organize the assessment of beneficiaries and categorize them according to priority order as stipulated in Decision No. 48/2014/QĐ-TTg.

b) The People's Commune Council is responsible for compiling the list of households supported to build houses to prevent typhoons and floods, the level of support per household, and the total financial needs for housing support in their locality, and submitting it to the Finance and Planning Office for coordination with relevant agencies to review and consolidate before presenting to the People's District Council for approval (Annex 2).

c) Based on the approval decision of the Chairman of the People's District Council, the People's District Council is responsible for compiling the list, level of support, and support funds (Annex 3) and sending it to the Construction Department to consolidate the list, level of support, and financial needs in their locality, which will then be sent to the Finance Department for review and to determine the source of funding for implementation, and report to the People's Provincial Council for approval to organize and implement.

2. Regarding the allocation of funds for implementation

a) Based on the request for financial support from localities and the approval decision of the People's Provincial Council (including the list of beneficiaries, level of support per category in each administrative unit at the district, commune, and village levels) sent to the Ministry of Planning and Investment, Ministry of Finance, and Ministry of Construction (Annex 4), the Ministry of Planning and Investment will coordinate with the Ministry of Finance and the Ministry of Construction to determine the portion of central government budget support for localities in accordance with regulations and compile reports.

b) Based on the central government budget support, local budget capital, and contributions from other legitimate financial sources in accordance with the law, the People's Provincial Council decides to allocate the budget to the People's District Councils for implementation (including detailed information on national budget support). The People's District Councils will allocate and transfer the budget through supplementary targeted transfers from higher-level budgets to lower-level budgets (including the list of beneficiaries for housing support and the level of support per household).

3. Regarding the allocation, payment, and settlement of funds for implementation

a) Based on the application for advance payment from each household (Annex 5), the People's Commune Council withdraws the budget from the State Treasury to provide an advance payment to households at 70% of the stipulated support amount for those building new houses after completing the foundation and for those renovating and adding floors to existing houses after completing 30% of the construction work above flood levels.

After receiving confirmation documents of completed work (indicating completion of house construction or renovation and addition of floors), based on the acceptance results for each household, the People's Commune Council compiles the financial support needs from the state budget for households (including itemized lists and signatures of households who have received advance payments, requesting the remaining amount to be paid), and requests the State Treasury to pay the remaining amount to households, while transferring the advance payment to actual expenditure from the state budget. When disbursing the remaining amount to households, the People's Commune Council prepares an itemized list and signatures of households who have received housing support funds to serve as the basis for budget settlement in accordance with regulations.

b) The financial support for poor households to build houses to prevent typhoons and floods in the Central region is recorded and consolidated into the budget settlement of the People's Commune Council.

Article 6. Implementation Organization

1. All levels of People's Councils are responsible for directing and organizing the implementation of Decision No. 48/2014/QĐ-TTg.

2. The People's Commune Council is responsible for supervising households to ensure that the financial support for poor households to build houses to prevent typhoons and floods in the Central region is used for its intended purpose and ensures the quality of housing; simultaneously, they cooperate with relevant agencies in the locality to publicly disclose the state support policy: the list of housing support, the level of support per household before and after the competent authority's support decision, on mass media, posted at the People's Commune Council office and villages in accordance with Circular No. 54/2006/TT-BTC dated June 19, 2006, guiding the implementation of the public disclosure regulation for direct budget support to individuals and residents.

3. This Circular takes effect from March 18, 2015. The policy of supporting poor households to build houses to prevent typhoons and floods in the Central region according to Decision No. 48/2014/QĐ-TTg.

4. During the implementation process, if there are difficulties or obstacles, provinces and centrally-administered cities are requested to reflect these issues to the Ministry of Finance for consideration and resolution.