Joint Circular No. 181/2011/TTLT-BTC-BLDTBXH guiding the management and use of funds for the National Child Protection Program for the period 2011-2015.

JOINT CIRCULAR

Guidelines for managing and using funds to implement the National Child Protection Program for the period 2011-2015

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. 186/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, War Invalids and Social Affairs;

Implementing Decision No. 267/QĐ-TTg dated February 22, 2011 of the Prime Minister approving the National Child Protection Program for the period 2011-2015;

The Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs provide guidelines for managing and using funds to implement the National Child Protection Program for the period 2011-2015 as follows:

Article 1. Scope and Applicability

1. This Circular applies to agencies, organizations, units (hereinafter referred to as units) using state budget funds for implementing Projects under the National Child Protection Program for the period 2011-2015 (hereinafter referred to as the Program) approved by Decision No. 267/QĐ-TTg dated February 22, 2011 of the Prime Minister approving the National Child Protection Program for the period 2011-2015 (hereinafter referred to as Decision No. 267/QĐ-TTg).

2. Projects under the Program implemented from development investment capital shall be carried out according to regulations on construction project management.

3. In cases where units use non-reimbursable aid funds or funding from domestic and foreign organizations and individuals for child protection work, they shall follow the current regulations of the donor specifically guiding these sources of funds or the regulations of the competent authority after reaching an agreement with the donor's representative and the Ministry of Finance (if applicable); if the donor or the donor's representative and the Ministry of Finance do not have specific regulations, then this Circular shall apply.

Article 2. Sources of Funds

1. The state budget allocated in the budget estimates of ministries, sectors, and localities according to the provisions of the State Budget Law and guiding documents of the Law, specifically:

+ Funds for implementing requirements for information security at different levels in the operations of state agencies and organizations funded by the state budget;

- Ensuring funds for central agencies to carry out assigned tasks pursuant to Decision No. 267/QĐ-TTg.

- Providing targeted support to localities with many children in special circumstances and those at high risk of falling into such circumstances, based on criteria set by the Ministry of Labor, War Invalids and Social Affairs, and receiving supplementary adjustments from the central budget to perform the following tasks:

+ Organizing communication campaigns to raise public awareness and promote changes in societal attitudes towards child protection;

+ Developing a system of child protection services according to the plan approved by the competent authority as stipulated in Clause 2, Article 4 of this Circular;

+ Establishing community-based models to assist children in special circumstances;

+ Training and enhancing the capacity of staff involved in child protection and care at all levels; improving the capacity of volunteers participating in child protection and care activities in villages, hamlets, communities.

b) Local budgets proactively allocate funds for local agencies and units to implement projects under the Program as specified in Decision No. 267/QĐ-TTg in accordance with current laws on budget decentralization and the provisions of this Circular.

2. International aid (if any) for the activities of the Program.

3. Social and community resources mobilized to participate in the Program.

4. Other lawful sources of funds as prescribed by law.

Article 3. Contents and General Expenditure Levels of the Program

1. Expenditure for drafting normative legal documents and perfecting the legal system, policies on protecting, caring for, and educating children; establishing and promulgating guiding documents for the establishment and operation of child protection service systems. The contents and expenditure levels shall be in accordance with Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, the Ministry of Justice, and the Government Office to guide 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. 09/2007/TTLT-BTP-BTC dated November 15, 2007, issued by the Ministry of Justice and the Ministry of Finance regarding guidelines for managing and using state budget funds to ensure work on drafting normative legal documents of People's Councils, People's Committees, and amendments and supplements (if any).

2. Expenditure for surveys, statistical investigations to build specialized databases on child protection and care, and planning training, retraining, upgrading, and training staff involved in child protection and care at all levels, teams of volunteers participating in child protection and care activities in villages, hamlets, communes, clusters of communities, as stipulated in 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 contents and expenditure levels shall be in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance on managing, using, and settling accounts for funds implementing statistical surveys.

3. Expenditure for building specialized databases on child protection and care. The contents and expenditure levels shall be implemented in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance on guiding expenditure levels for creating electronic information, and Circular Joint No. 43/2008/TTLT-BTC-BTTTT dated May 26, 2008, issued by the Ministry of Finance and the Ministry of Information and Communications on guiding management and use of funds for applying information technology in the operations of state agencies, and any amendments and supplements (if any).

4. Expenditure for inspecting and supervising the Program's activities; organizing mid-term and final review meetings of the Program. The contents and expenditure levels shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance on travel expenses and expenditure for organizing meetings for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC).

5. Expenditure for research, program development, training course materials. The contents and expenditure levels shall be applied according to the regulations on developing textbooks for vocational secondary education programs as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance on the contents and expenditure levels for developing framework programs and compiling programs and textbooks for subjects in higher education, college, and vocational secondary education programs.

6. Expenditure for training and upgrading the professional capacity of staff involved in child protection and care at all levels; volunteers participating in child protection and care activities in villages, hamlets, communes, clusters of communities; assisting and enhancing the capacity of parents and caregivers of children, communities in child protection, parenting skills; life skills, self-protection for children. The contents and expenditure levels shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance on preparing budgets, managing, and using state budget funds for training and upgrading civil servants and public officials, and any amendments and supplements (if any).

7. Expenditure for international cooperation in developing child protection service systems and implementing Program activities. The contents and expenditure levels shall be implemented in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, on travel expense regulations for state civil servants on short-term missions abroad funded by the state budget, and Circular No. 01/2010/TT-BTC dated January 6, 2010, on regulations for receiving foreign guests in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses of the Ministry of Finance, and any amendments and supplements (if any).

Article 4. Content and Special Expenditure Levels for Certain Projects

1. Communication, Education, and Social Mobilization Projects

a) Expenditure on organizing communication campaigns and events through mass media (radio, television, press) to raise awareness and change behavior regarding child protection:

- Production costs for radio and television programs under contracts between propaganda agencies and mass media organizations.

- Production, duplication, and distribution costs for communication materials.

The form and content of propaganda, as well as the communication program, shall be decided by the head of the agency responsible for communication based on the budget approved by the competent authority and in accordance with Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister on tendering, ordering, and assigning tasks for the provision of public services using state budget funds and related guiding documents.

b) Expenditure on organizing educational and direct communication activities in communities and schools regarding child protection:

- Community radio broadcasting (including editing and broadcasting support). Editing cost is 75,000 VND per page of 350 words; broadcaster allowance is 15,000 VND per session.

- Organizing specialized lectures:

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

+ Water expenses for participants. Costs are in accordance with current regulations on expenditure for organizing meetings for state agencies and public service units.

+ Venue rental, stage backdrop, tent, tables, chairs, sound equipment (if applicable). Costs are based on contracts, receipts, or invoices (in cases of service rentals).

- New production, repair of posters, banners, slogans. Costs are based on local market prices and valid expense receipts.

c) Expenditure on organizing contests on knowledge and skills in child protection:

- Question compilation and answer key for contests (including scoring criteria); contest rules: maximum cost is 500,000 VND per set of questions and answers or contest rules.

- Allowance for marking, contest judges, and result announcement: maximum cost is 300,000 VND per person per day.

- Allowance for organizing committee members: maximum cost is 200,000 VND per person per day.

- Prizes: Depending on the scale of the contest (central level, provincial level, district level, commune level), the head of the agency or unit organizing the contest decides the specific expenditure within the allocated budget and within the following expenditure framework:

+ Team prize: from 500,000 VND per award to 4,000,000 VND per award.

+ Individual prize: from 200,000 VND per award to 2,000,000 VND per award.

- Report compilation costs for contest results: maximum cost is 1,000,000 VND per report at the central level, 700,000 VND per report at the provincial level, 500,000 VND per report at the district level, and 300,000 VND per report at the commune level.

- Venue rental, hall, sound, lighting, props, decoration; host fees (if applicable). Costs are based on the approved budget, contracts, invoices, and valid expense receipts.

- Other related expenditures. Costs are in accordance with current financial expenditure regulations of the State. In cases where there are no specified expenditure levels, the head of the agency organizing the contest decides the expenditure within the allocated budget.

d) Expenditure on organizing contests and disseminating laws related to child protection, as approved by the competent authority. Content and expenditure levels are in accordance with Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010, issued by the Ministry of Finance and the Ministry of Justice on the establishment, management, and use of funds to ensure legal dissemination and education.

2. Project for Building and Developing Child Protection Service Systems

a) Based on specific requirements, conditions, and the capacity of local budgets, the Chairman of the People's Committee of provinces and centrally-administered cities (hereinafter referred to as the provincial level) approves the project proposal for building and operating the child protection service system.

b) The central government provides targeted supplementary funding to local budgets from the state budget funds based on the decision of the Minister of Labor, War Invalids and Social Affairs selecting a list of provinces and centrally-administered cities within the scope of 32 provinces and centrally-administered cities representing 8 ecological regions according to Decision No. 267/QĐ-TTg, which has been approved by the Chairman of the Provincial People's Committee for the project proposal for building and operating the child protection service system. The support levels are as follows:

- Maximum support of 3 billion VND per center for purchasing initial equipment and supplies for new provincial-level children's social work centers as approved by the Chairman of the Provincial People's Committee.

- Maximum support of 1.5 billion VND per center for repairing, upgrading, and purchasing necessary equipment and supplies for existing provincial-level children's social work centers to provide child protection services.

The Ministry of Labor, War Invalids and Social Affairs is responsible for issuing standards for equipment suitable for the scale of provincial-level children's social work centers.

Management, use, and settlement of central government supplementary funding are carried out in accordance with current regulations on tendering and procurement of assets to maintain regular operations of state agencies using state funds; management and payment of investment capital and public service capital with investment characteristics from the state budget; and management of targeted supplementary funding from the central government to local budgets.

c) Local budgets ensure regular operational expenditures for the child protection service system according to the current state budget allocation, including: operations of the steering committee and inter-sectoral working group for child protection at the provincial level; provincial-level children's social work centers; steering committees and inter-sectoral working groups for child protection at the district level; district-level child counseling offices; child protection committees at the commune level; community and school counseling points; networks of collaborators and volunteers participating in child protection and care work at village, hamlet, and community clusters according to current financial expenditure regulations of the State for administrative agencies and public service units.

This Circular stipulates certain contents and special expenditure levels for organizing activities to provide and connect services for child protection at provincial Child Social Work Centers, district Counseling Offices, community Counseling Points, schools, and other legally recognized child protection points (hereinafter referred to as facilities) as follows:

- Expenditure on establishing files for children with special circumstances, sexually abused children, children subjected to violence, and children at high risk of falling into special circumstances. The expenditure level is 30,000 VND/file (including photos).

- Support for food expenses for children requiring urgent protection during their stay at the facility. The support level is 40,000 VND/day but not exceeding 30 days. In exceptional cases where the stay needs to be extended, a decision from the competent authority must be obtained, and the food support level will be equivalent to that of individuals being cared for at social welfare facilities according to local regulations.

- Expenditure on purchasing essential personal items for children during their stay at the facility (clothing, towels, plastic sandals, toothbrushes, toothpaste, soap, etc.): maximum expenditure level is 300,000 VND/child.

- Support for counselors directly providing psychological counseling to children as follows:

+ 70,000 VND/session (for counseling at centers or counseling points);

+ 100,000 VND/session (for mobile counseling in communities).

- Transportation costs for transferring children to higher-level facilities when intervention and assistance exceed the capacity of the community or child protection facilities, or when returning children to their families:

+ Support for food expenses for children during transportation time. Level is 40,000 VND/child/day, not exceeding 3 days.

+ Support for train and bus fares for children or rental transportation costs. Expenditure level is based on public transport rates applicable in the locality or rental vehicle contracts (if rented externally).

+ Travel allowance for accompanying staff (if any). Content and expenditure level follow the provisions of Circular No. 97/2010/TT-BTC.

- Support for travel expenses for individuals who discover and bring children requiring urgent protection to the center, based on public transport rates applicable in the locality or actual fuel costs.

- Support for common medical expenses during children's stay at the facility. Expenditure level is based on actual expenses incurred but not exceeding 50,000 VND/child.

- Monthly support for volunteers participating in child protection and care work in villages, hamlets, communes, and clusters. The Chairman of the Provincial People's Committee shall provide specific guidance on the number of volunteers and support levels to ensure they are appropriate to the actual situation and budget capacity of the locality.

3. Project for building and expanding community-based models for assisting children in difficult circumstances.

a) The Minister of Labor, Invalids, and Social Affairs shall guide localities in establishing criteria and conditions for selecting lists of communes and districts participating in implementing community-based models for assisting children in difficult circumstances; objectives, and specific activities of each model.

b) The Chairman of the Provincial People's Committee decides on the list of communes and districts selected as areas to implement community-based models for assisting children in difficult circumstances and sends it to the Ministry of Labor, Invalids, and Social Affairs for consolidation to select 948 communes in 311 districts of 63 provinces and centrally-run cities according to Decision No. 267/QD-TTg.

c) The central budget ensures funding for model construction within the annual budget estimates of central ministries and agencies responsible for implementing the models and supplements targeted funding for localities to implement the models in 948 communes chosen by the Ministry of Labor, Invalids, and Social Affairs. Funding for expanding models is provided by the local budget.

d) Depending on specific requirements, conditions, and budget capacity of the locality, the Chairman of the Provincial People's Committee may delegate authority to the Director of the Department of Labor, Invalids, and Social Affairs to approve specific models.

đ) Specific content and expenditure levels for each model:

Based on the content of each model's activities, current financial expenditure regulations, and the content and expenditure levels specified in this Circular, the Chairman of the Provincial People's Committee (hereinafter referred to as the provincial level) shall decide on specific expenditure levels for the activities of each model implemented locally upon the proposal of the Director of the Department of Labor, Invalids, and Social Affairs.

Article 5. Preparation, implementation, and settlement of the state budget

The establishment, allocation, implementation, and settlement of funds for the Program shall comply with the Law on State Budget and guiding documents; this Circular provides detailed guidance on the following additional contents:

1. Funds for implementing the Program of central ministries, agencies, and localities are allocated in the annual state budget estimate (category 520, sub-item 531 - Expenditure on child protection and care services) of relevant agencies and units according to the current state budget classification.

2. Central ministries and agencies leading the Project shall base on the content and total capital for implementing the Program approved by the Prime Minister in Decision No. 267/QD-TTg, coordinate with related agencies to establish the total funding for each Project and allocate funding in phases annually, submit to the Ministry of Labor, Invalids, and Social Affairs for review and consolidation of the entire Program, then submit to the Ministry of Finance and the Ministry of Planning and Investment for approval by the competent authority according to the Law on State Budget.

3. The Department of Labor, Invalids, and Social Affairs shall lead and coordinate with related departments and sectors to develop implementation plans for the Program; select communes and districts to pilot the construction of service provision models for child protection and community-based models for assisting children in difficult circumstances, report to the Chairman of the Provincial People's Committee for approval, clearly defining indicators, activity contents of the Program, and responsibilities of each agency in organizing the implementation of the Program; compile and report annually on the results of implementation to the Ministry of Labor, Invalids, and Social Affairs.

4. Annually, based on the budget estimates of ministries, central agencies, and localities; in accordance with the objectives, tasks, and available funds for implementing the Program pursuant to Decision No. 267/QĐ-TTg, the Ministry of Labor, Invalids, and Social Affairs shall review and consolidate the budget estimates of ministries, central agencies, and localities for the Program's expenses from the State budget, and submit them to the Ministry of Finance and the Ministry of Planning and Investment for consideration and consolidation into the annual budgets of ministries, sectors, and localities, and report to the competent authority for examination and decision in accordance with the provisions of the State Budget Law.

5. The management, utilization, and settlement of the Program's expenses shall be carried out in accordance with the State Budget Law, the Accounting Law, current guiding documents for the implementation of these laws, and the provisions of this Circular. Units using the Program's funds must maintain accounting books to record, account for, and settle the Program's funds in accordance with the administrative and public institution accounting system; the Program's expenses shall be settled and consolidated into the annual budget settlements of ministries, central agencies, and localities as prescribed.

6. Ministries, central agencies, and localities are responsible for reporting annually and every five years on the implementation of the Program to the Ministry of Labor, Invalids, and Social Affairs for consolidation and reporting to the Prime Minister.

Article 6. Implementation Provisions

1. This Circular takes effect from January 30, 2012.

2. Units that have been assigned the state budget expenditure estimate for 2011 to implement national programs for child protection shall apply the contents and expenditure levels specified in this Circular and settle expenditures in accordance with the State Budget Law and its guiding documents.

3. In the course of implementation, if there are difficulties, units are requested to reflect them to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs for research, amendment, and supplementation to ensure appropriateness./.