Joint Circular No. 20/2013/TTLT-BTC-BYT stipulates the management and use of funds for implementing the National Target Program on Population and Family Planning for the period of 2012-2015.

JOINT CIRCULAR

Regulations on the management and use of funds to implement the National Target Program

Population and Family Planning 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. 63/2012/NĐ-CP dated August 31, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Health;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Government Chairman promulgating the regulations on management and implementation of National Target Programs;

Implementing the Prime Minister's Decisions No. 52/2009/QĐ-TTg dated April 9, 2009 approving the Project on Population Control in Coastal and Island Areas for the period 2009-2020; No. 2013/QĐ-TTg dated November 14, 2011 approving the Population and Reproductive Health Strategy for Vietnam for the period 2011-2020; and No. 1199/QĐ-TTg dated August 31, 2012 approving the National Target Program on Population and Family Planning for the period 2012-2015;

The Minister of Finance and the Minister of Health jointly issue this Circular to regulate the management and use of funds to implement the National Target Program on Population and Family Planning for the period 2012-2015.

Article 1. Scope and Applicability

Article 1. Scope of Application:

a) This Circular regulates the management and use of public expenditure for implementing the National Target Program on Population and Family Planning for the period 2012-2015 (hereinafter referred to as the Program), as stipulated in Decision No. 1199/QĐ-TTg dated August 31, 2012 of the Prime Minister (hereinafter referred to as Decision No. 1199/QĐ-TTg).

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 level, which shall be applied according to the expenditure levels prescribed in this Circular.

- Investment development funds.

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

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

1. Central budget:

a) Allocated in the annual state budget expenditure plan of ministries and central-level agencies to carry out tasks directly implemented by ministries and central-level agencies.

b) Supplement targeted funding to local budgets to implement projects under the Program as prescribed in Decision No. 1199/QĐ-TTg.

2. Local budget:

a) Provincial People's Committees ensure financial resources from local budgets to implement assigned tasks as prescribed in Decision No. 1199/QĐ-TTg.

b) Integrate with other national target programs and related support projects in the locality, mobilize maximum local resources and legitimate sources of finance to implement local policies and systems aimed at sustainable implementation and enhancing the effectiveness of the Program.

Article 3. General Content and Expenditure Levels of the Program

1. Expenditure on program development, textbook compilation; writing, editing, and translating training materials on population and family planning (hereinafter referred to as DS-KHHGĐ) for the Program. Specific contents and expenditure levels are as follows:

a) Writing and editing ordinary materials: VND 75,000 per standard page of 350 words.

b) Development of materials, programs, and textbooks for training courses: The contents and expenditure levels apply to the case of developing course programs and textbooks for vocational secondary education as prescribed in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance stipulating the contents and expenditure levels for developing framework programs and compiling textbooks for subjects in higher education, college, and vocational secondary education.

c) Translation of materials (including ethnic languages): Contents and expenditure levels are implemented according to Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the expense system for hosting foreign guests for work in Vietnam, expenses for organizing international conferences and seminars in Vietnam, and domestic reception expenses (hereinafter referred to as Circular No. 01/2010/TT-BTC).

2. Expenditure on training specialized knowledge and skills for population volunteers who do not receive salary from the state budget, short-term training, and capacity building for staff directly involved in the Program's projects and programs: Contents and expenditure levels are implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating the travel allowance system and conference organization expenses for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC) and Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation, management, and use of state budget funds for staff training and capacity building.

3. International cooperation expenditure, learning and exchanging international experiences on population and family planning work related to the implementation of Program activities: Contents and expenditure levels are implemented according to Circular No. 01/2010/TT-BTC and Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating the travel allowance system for civil servants traveling abroad for short-term missions funded by the state budget.

4. Expenditure on purchasing medicines, contraceptives, medical equipment, consumables, tools, and other goods (hereinafter referred to as goods) used for the professional activities of each project and program under the Program. The quantity and standard of goods must be appropriate to the technical requirements of the unit and the regulations of the Minister of Health.

5. Transportation costs for goods and disease samples:

a) In cases where transportation is carried out using public means and services: The cost is based on actual fare prices.

b) In cases where self-provided or hired road transport is necessary: The cost is based on the average actual rental price in the locality within the allocated budget or supported up to 0.2 liters of gasoline per kilometer calculated based on administrative distance and gasoline price at the time of use. If multiple goods and equipment are transported on the same vehicle, the maximum payment does not exceed the aforementioned regulation.

c) In cases where transportation is carried out in difficult-to-access areas (high mountains, border regions, islands): The head of the agency or unit decides on the appropriate payment level within the allocated budget based on actual conditions.

6. Expenditure on repairing, upgrading infrastructure and technical equipment for provincial and district-level communication centers, counseling centers, and population and family planning databases; maintenance, regular upkeep, and repair of warehouses storing medicines and contraceptives under the Provincial Population and Family Planning Bureau and District Population and Family Planning Centers serving the Program's professional activities.

7. For the construction of databases on population and reproductive health management: The content and expenditure levels shall be implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the expenditure levels for creating electronic information to maintain the regular operation of agencies and units using state budget funds, and Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Science and Technology, and the Ministry of Information and Communications, guiding the management and use of funds for implementing the National Program on the application of information technology in the activities of state agencies.

8. For the construction of new models on population and reproductive health management approved by the Director General of the General Department of Population and Reproductive Health Management: The content and expenditure levels shall be implemented according to the current financial expenditure regulations. In cases where the model has special expenditure contents not yet regulated by competent authorities, the Director General of the General Department of Population and Reproductive Health Management shall apply the current expenditure levels of similar activities to determine the expenditure level of the model within the allocated budget estimate.

9. For surveys according to the specialized content of each project and program under the Program 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 shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, regulating the management, use, and settlement of funds for statistical surveys. In cases where comprehensive statistical surveys are carried out as decided by the Prime Minister, the content and expenditure levels shall be implemented in accordance with Circular No. 53/2012/TT-BTC dated April 9, 2012, issued by the Ministry of Finance, regulating the management, use, and settlement of funds for comprehensive statistical surveys decided by the Prime Minister.

10. For hiring domestic experts: Based on the necessity to implement the activities of the Program and the allocated budget estimate, the Director General of the General Department of Population and Reproductive Health Management shall decide on hiring domestic experts through signing "Contract for Assignment of Work and Products." The expenditure levels shall be applied according to Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Ministry of Finance, specifying some expenditure levels applicable to projects and programs using official development assistance (ODA) funds, and Circular No. 192/2011/TT-BTC dated December 26, 2011, issued by the Ministry of Finance, amending and supplementing some articles of Circular No. 219/2009/TT-BTC dated November 19, 2009.

11. For implementing research activities related to the content of the Program according to the research outline approved by the competent authority: The content and expenditure levels shall be implemented in accordance with Joint Circular No. 93/2006/TTLT/BTC-BKHCN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the system of cost allocation for implementing scientific and technological projects and programs using state budget funds, and Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the standards for building and allocating budgets for scientific and technological projects and programs using state budget funds, and any subsequent amendments and supplements (if any).

12. For inspection work, technical support, and professional guidance at different levels of each project and program under the Program: The content and expenditure levels shall be implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budget estimates, management, and use of funds to ensure the inspection of policy implementation, strategies, planning, and Circular No. 97/2010/TT-BTC.

13. For supporting the provision of maternal and child healthcare services, reproductive health-care-family planning (hereinafter referred to as RHFP) services during mobile clinics and campaigns to strengthen publicity, mobilization, and integrated service delivery of RHFP-reproductive health services in particularly difficult communes, communes with high and unstable birth rates, coastal and island communes, and coastal areas as approved by Decision No. 52/2009/QĐ-TTg dated April 9, 2009, of the Prime Minister approving the Project to Control Population in Coastal, Island, and Coastal Areas for the period 2009-2020 (hereinafter referred to as Project 52), including:

a) Expenditure for antenatal examinations and genital infections screening according to the professional procedures of the Ministry of Health: The expenditure level shall be based on the current service charge for medical examination and treatment set by the competent authority for public medical examination and treatment facilities (hereinafter referred to as the current service charge for medical examination and treatment).

b) Travel expenses for health workers and personnel participating in mobile teams and campaigns as stipulated in Circular No. 97/2010/TT-BTC. Additionally, they will be supported as follows:

- When participating in campaigns: A support level of VND 50,000 per person per day.

- When participating in mobile clinics:

+ In island districts and island communes: A support level of VND 50,000 per person per day. Maximum 10 days per campaign. In cases where the island district or commune has truly difficult transportation, actual travel days will be reimbursed.

+ In coastal communes, communes with over 5,000 migrant workers working in industrial zones, export processing zones, tourist areas, economic zones, ports, harbors, fishing ports; particularly difficult communes: A support level of VND 30,000 per person per day. Maximum 7 days per campaign.

c) Expenditure for children's health check-ups under Project 52 according to medical regulations: The expenditure level shall be based on the current service charge for medical examination and treatment.

14. For visiting population and RHFP work models in localities: The content and expenditure levels shall be implemented according to Circular No. 97/2010/TT-BTC.

15. Support for organizing activities of the Club to provide counseling on: pre-marriage; elderly health care, mother's health, children's health, reproductive health, family planning; health check-ups, high-risk factor checks directly affecting pregnancy, development, and fetal quality for couples preparing to marry; high-risk factors directly affecting normal fetal development due to marine environmental impacts; prevention and control of sexually transmitted diseases for individuals aged 15 to 24 who are unmarried, not attending school, unemployed, or employed in unstable jobs; intervention to ensure normal fetal development and health for pregnant women living and working in brackish water areas, estuaries, river mouths, sea mouths in coastal communes with brackish water, estuaries, river mouths, sea mouths, extremely difficult communes, border communes, and safe zones. The content and amount of expenditure include:

a) Expenses for materials serving counseling sessions: Expenses incurred based on actual costs and appropriate to the counseling content.

b) Expenses for drinking water for participants in counseling sessions: VND 10,000 per person per session.

c) Payment for members of the Club providing direct counseling to the target group: The payment is 10,000 VND per counseling recipient but not exceeding 450,000 VND per person per month.

16. Expenditure for implementing sterilization policies:

a) Allowance for voluntary sterilization: 300,000 VND per person.

b) Support for travel expenses for individuals voluntarily undergoing sterilization to go to centers for sterilization procedures, medical staff going down to communes or clusters for surgery: The expenditure level is as stipulated in Clause 5, Article 3 of this Circular.

c) Expenditure for reproductive health services and handling complications according to medical expertise for sterilized individuals: The expenditure level is based on current service prices.

d) Support for commune-level medical staff caring for individuals voluntarily undergoing sterilization at home post-surgery: 50,000 VND per sterilization case.

17. Payment for community health workers involved in reproductive health and family planning in villages, hamlets, wards, and clusters:

a) The number of community health workers in each village, hamlet, ward, cluster (hereinafter referred to as village) is determined based on the number of households, specifically:

- For villages in island communes; communes in island districts; island districts without communes; coastal communes with estuaries, brackish water, harbors, fishing ports, river mouths, sea mouths under Project 52; extremely difficult communes; communes in areas with high and unstable birth rates: one worker is assigned to manage from 30 to 50 households.

- For villages in other communes under Project 52: one worker is assigned to manage from 100 to 150 households.

- For villages in other communes: The Director of the Family Planning and Reproductive Health Management Bureau decides on the assignment of one worker to manage more than 150 households in accordance with the actual situation of the locality.

b) Payment level: 100,000 VND per person per month.

18. Support for one non-civil servant staff member engaged in reproductive health and family planning work at the commune level who does not qualify for monthly allowances under Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on job titles, staffing levels, and some benefits and policies for civil servants and public officials at communes, wards, towns, and non-professional staff at the commune level:

a) For island communes; communes in island districts; island districts without communes; coastal communes with estuaries, brackish water, harbors, fishing ports, river mouths, sea mouths under Project 52: 400,000 VND per person per month.

b) For other communes under Project 52; extremely difficult communes; communes in areas with high and unstable birth rates: 300,000 VND per person per month.

c) For other communes: 200,000 VND per person per month.

19. Program management expenditure: The content and expenditure level shall be implemented according to the current financial expenditure regulations.

Article 4. Content and special funding levels for each project

1. Project on Ensuring Logistics and Providing Family Planning Services.

a) Free provision of contraceptive devices (hereinafter referred to as CTD):

- Recipients of free CTD: Members of poor and near-poor households; those who have rendered meritorious service to the revolution; ethnic minorities living in particularly difficult communes; communes with high and unstable birth rates; workers at sea before long-term voyages, upon return to shore, and when entering harbors in coastal communes with many seafarers.

- The Minister of Health shall specify the list of free CTD.

- Agencies, units, and individuals assigned the task of providing free CTD shall be responsible for compiling and recording complete lists of recipients according to guidelines issued by the Ministry of Health.

b) Social marketing of CTD:

- The Minister of Health shall specify the list of CTD for social marketing.

- The organization, implementation, and financial management mechanisms for social marketing of CTD shall be carried out in accordance with current regulations.

c) Payment for administering contraceptive injections: 2,000 VND per injection.

d) Funding for family planning services and handling medical complications according to medical expertise of those receiving free CTD: Funding level based on current KB, CB service prices.

đ) Funding for quality control of CTD: Funding level based on inspection fees set by competent state authorities. In cases where such fees have not been established, funding will be based on the results of competitive bidding for quality inspections of CTD.

e) Remuneration for population and family planning staff involved in mobilization and counseling:

- Individuals accepting intrauterine devices for the first time in particularly difficult communes, communes under Project 52, and communes with high and unstable birth rates: Support level of 10,000 VND per case accepted.

- Individuals accepting sterilization: Support level of 30,000 VND per case accepted.

Maximum amount not exceeding 300,000 VND per person per month.

g) Funding for population and family planning management work of commune-level population and family planning boards: 1,200,000 VND per commune per year.

2. Project on Early Detection of Congenital Abnormalities, Diseases, and Imbalances in Sex Ratios at Birth.

a) Pre-natal and neonatal screening activities:

- The Minister of Health shall specify diseases, pre-natal and neonatal screening procedures.

- The Director of the General Department of Population and Family Planning shall decide on the number of communes to implement the Project in line with the Project's objectives and within the allocated budget.

- Heads of agencies and units tasked with implementing pre-natal and neonatal screening activities shall select healthcare facilities with appropriate conditions and capabilities to assign tasks and sign contracts for pre-natal and neonatal screening activities in accordance with the mechanism for state procurement of public services as stipulated in Decision No. 39/2008/QD-TTg dated March 14, 2008, issued by the Prime Minister on the Procurement Regulations for Public Services Using State Budget Funds and related guiding documents (hereinafter referred to as Decision No. 39/2008/QD-TTg).

- Recipients of support for pre-natal and neonatal screening costs: Members of poor and near-poor households; those who have rendered meritorious service to the revolution; ethnic minorities living in particularly difficult communes; people residing in communes under Project 52 (excluding those covered by health insurance).

- Common content and funding levels for pre-natal and neonatal screening activities:

+ Costs for examination, ultrasound, and necessary tests for pre-natal and neonatal screening according to medical procedures specified by the Minister of Health: Funding level based on current KB, CB service prices.

+ Cost for supporting blood sample collection from newborns' heels in neonatal screening: 5,000 VND per case.

+ Cost for notifying screening results (including both negative and positive results) according to current postal service rates.

+ Travel expenses when referral is required according to technical tiering and the head of the healthcare facility's instructions for pre-natal and neonatal screening services: Funding level as specified in Clause 5, Article 3 of this Circular.

+ Remuneration for healthcare staff directly counseling before and after pre-natal and neonatal screening: 10,000 VND per counseled individual.

+ Costs for printing record books and tracking documents of healthcare facilities participating in pre-natal and neonatal screening services; cards for monitoring individuals serving the reporting objectives of the Program.

b) Funding for pre-marriage health check-ups and testing according to medical procedures specified by the Minister of Health:

- Recipients of support: Members of poor households; those who have rendered meritorious service to the revolution; ethnic minorities living in particularly difficult communes.

- Funding level based on current KB, CB service prices.

c) Funding for organizing specialized lectures, counseling, and interventions to reduce early marriage and consanguineous marriages; interventions to reduce imbalances in sex ratios at birth; improving the quality of the population among ethnic minorities in particularly difficult communes, border communes, and safe zones; caring for the elderly: Content and funding levels as specified in Clause 15, Article 3 of this Circular.

3. Project on Enhancing Capacity, Communication, and Monitoring and Evaluation of the Program Implementation.

a) Funding for mid-year and annual reviews, training sessions for program implementation tasks; professional seminars; rallies and parades on Vietnam Population Day and World Population Day: Content and funding levels as specified in Circular No. 97/2010/TT-BTC.

b) Funding for communication activities on population and family planning:

Heads of agencies tasked with implementing communication responsibilities shall be responsible for selecting forms, contents, and programs that ensure economy, effectiveness, and prioritize radio broadcasts in districts, communes, and wards within the allocated budget. Content and funding levels:

- Costs for producing radio and television programs on mass media (radio, television, press) shall be carried out in accordance with Decision No. 39/2008/QD-TTg.

- Expenditure for purchasing, duplicating, and distributing communication publications.

- Making new, repairing posters, banners, slogans: Expenditure level according to local market prices and valid expense receipts.

- Support for communication activities at districts, communes, wards: Editing radio scripts: 75,000 VND/page of 350 words; radio training: 15,000 VND/session; in cases of broadcasting in ethnic languages: 20,000 VND/session.

- Expenses for information and propaganda activities during intensified campaigns to integrate family planning/reproductive health services to particularly difficult communes; communes under Project 52 and communes with high and unstable birth rates. The Director of the Department of Health decides on the number of communes to implement the campaign annually based on the proposal of the Head of the Family Planning and Population Agency within the allocated budget. The content and expenses include:

+ Information and propaganda activities on mass media (radio, television, press) in localities before and during the implementation of the campaign according to Decision No. 39/2008/QD-TTg.

+ Costs for decoration, photo materials, and other activities: Expenses are determined based on actual costs approved by the competent authority within the allocated budget.

+ Hiring ethnic language interpreters (if necessary): Expense levels are applied according to Circular No. 01/2010/TT-BTC.

+ Hiring editing and broadcasting services at commune radio stations: Editing: 75,000 VND/page of 350 words; broadcasting allowance: 100,000 VND/day.

- Expenses for organizing exchange meetings, education and communication classes, and specialized talks on population and family planning: Content and expense levels are implemented according to Circular No. 97/2010/TT-BTC.

- Expenses for organizing contests on knowledge and skills in population and family planning policy promotion, including:

+ Spending on publishing in newspapers and disseminating information through various media to launch and announce contest rules: The spending level according to legitimate expense vouchers approved by the competent authority.

+ Compiling test questions and answers (if applicable), contest rules: Maximum expenditure VND 500,000 per set of test questions or contest rules.

+ Allowance for marking tests, contest judging panel, and announcing results: Maximum expenditure VND 300,000 per person per day.

+ Allowance for members of the organizing committee and secretariat: Maximum expenditure VND 200,000 per person per day.

+ Spending on prizes: Group prize from VND 500,000 to VND 4,000,000/prize; individual prize from VND 200,000 to VND 2,000,000/prize.

Based on the allocated budget, the head of the agency, organization, or unit organizing the contest decides on the specific prize expenses according to the scale of the contest (central level, provincial level, grassroots level) within the specified expense range.

+ The main organizing agency or unit of the contest may use program funds to support travel expenses, food, and accommodation rental for contestants from distant locations. Content and expense levels are implemented according to Circular No. 97/2010/TT-BTC.

+ Other expenses serving the contest (if any) such as renting conference halls, venues; sound, lighting, props, decoration; allowances for service personnel, MCs; office supplies; fuel or rental transportation: Expense levels are based on the approved budget, contracts, invoices, and valid expense receipts. In cases where there are no specified expense levels, the head of the organizing agency decides on the expense levels within the allocated budget.

c) Support for welfare activities of communes with outstanding achievements in population and family planning work to integrate cultural, educational, and sports activities with population and family planning: Maximum expense level is 4,000,000 VND/commune/year. The number of communes supported annually is decided by the Chairman of the People's Committee of the district within the allocated budget.

đ) Expenses for updating new information about population and family planning for households in the initial record book of population and family planning cooperators: Expense level is 1,500 VND/household.

đ) Expenses for implementing incentive policies for collectives and individuals with outstanding achievements in population and family planning work according to the decision of the competent authority. Content and expense levels are implemented according to the provisions of the Law on Encouragement and Reward; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward, and guiding documents.

e) Expenses for monitoring and evaluating the implementation of the Program: Content and expense levels are implemented according to Clause 12, Article 3 of this Circular.

For inter-sectoral and inter-agency supervision and evaluation teams: the main organizing agency or unit is responsible for the travel expenses (train, bus, car fare, living allowance, accommodation rental, and baggage handling fees) for team members according to the prescribed regulations. To avoid duplicate expenses, the main organizing agency or unit informs in writing (in the invitation letter or summons) that the agencies or units sending participants do not need to pay these expenses.

4. Population Control Plan for Coastal and Island Areas.

a) Expenses to improve the quality of births in coastal and island areas:

- Expenses for health checks, high-risk factor checks, Rh factor (Rhesus), hepatitis B virus tests, and other factors directly affecting pregnancy, fetal development, and fetal quality for couples preparing to marry from poor households, people with meritorious service, and ethnic minorities at high risk of giving birth to children with congenital disabilities.

- Expenses for health checks for pregnant women at high risk according to the professional procedures of the Minister of Health, directly affecting normal fetal development due to marine environmental impacts in pilot intervention models ensuring normal fetal development and health for pregnant women living and working in brackish water areas, estuaries, river mouths, and sea mouths in coastal communes.

b) Expenses for health checks to prevent sexually transmitted diseases, unintended pregnancies, and safe abortions for individuals aged 15 to 24 who are unmarried, not enrolled in school, unemployed, or have unstable employment in coastal communes, industrial zones, export processing zones, tourist areas, economic zones, harbors, fishing ports, fishing villages, river mouths, and sea mouths.

c) The expense levels for points a and b of this clause are based on current KB, CB service prices.

d) Expenses for supervising and inspecting activities of the Plan in island communes, coastal communes with brackish water areas, harbors, fishing ports, fishing villages, river mouths, and sea mouths: Content and expense levels are implemented according to Clause 12, Article 3 of this Circular. Additionally, 50,000 VND/person/day is provided for actual inspection and supervision trips.

Article 5. Budget preparation, allocation, management, and settlement

1. The establishment, allocation, execution of the budget, and settlement of the Program's financial expenditure shall be carried out in accordance with the State Budget Law and guiding documents of the Law and the management mechanism and operation of the National Target Program.

2. Prioritize and allocate funds to particularly difficult communes; coastal and island areas; regions with high and unstable birth rates; regions with low birth rates to maintain birth rates; and regions with high sex ratios at birth.

3. Procurement of goods, repairs, renovations, and upgrades shall be carried out in accordance with the provisions of the Law on Bidding, the Law on Investment Construction, the Law on Medicines, and guiding documents for these laws. For ordered goods and services, they shall be implemented in accordance with Decision No. 39/2008/QĐ-TTg.

Implement decentralization to localities in carrying out communication tasks and purchasing goods to serve the activities of the Program. In special cases, for assets and goods that localities are unable to purchase or require centralized procurement, the Ministry of Health will directly carry out procurement and distribute physical assets to ministries, sectors, and localities. The procedures for transferring physical assets shall be carried out according to current regulations.

Directly allocate budgets to agencies and units implementing communication activities based on communication tasks, economic and technical norms, and current financial expenditure regulations. If an agency or unit is allocated a budget to implement communication activities but requires cooperation from other agencies or units to carry out such activities, it may place orders according to regulations, but not exceeding VND 100,000,000 per agency/unit/year.

4. Agencies and units allocated and assigned budgets to implement the Program shall be responsible for managing, using, and settling accounts according to prescribed regulations. For activities and tasks where agencies and units have contracted with other agencies and units to implement, the vouchers serving as the basis for settlement and final accounting shall be kept by the agency or unit assigned the budget, including: Contract for performing tasks (with detailed budget approved by the leading agency), acceptance certificate, contract termination record, final accounting report of the agency or unit executing the contract, payment authorization or payment voucher, and related documents. Specific invoices and expense vouchers shall be retained by the agency directly executing the contract according to current regulations.

The agency or unit executing the contract has the responsibility to implement the Program's tasks as stipulated in the contract, directly use the funds according to current financial expenditure regulations; prepare and submit a final accounting report of the allocated funds to the agency or unit that signed the contract (not included in their own final accounting report but must maintain a separate accounting ledger for tracking).

5. Reporting system:

a) Annually, Ministries, central agencies, and People's Committees of provinces and centrally-administered cities are responsible for reporting the implementation status and results of the Program to the Program management agency (including both financial and professional indicators) to compile and report to the Prime Minister as prescribed.

b) Annually, the Ministry of Health is responsible for sending the Ministry of Finance a detailed report on the implementation of free provision of reproductive health supplies, including the following contents:

- Report on the procurement of reproductive health supplies provided free of charge: quantity and funding.

- Detailed report on reproductive health supplies provided free of charge: quantity of reproductive health supplies provided free of charge, stock levels at various levels.

Article 6. Implementation Organization

1. This Circular takes effect from April 15, 2013. The provisions of this Circular shall apply from the fiscal year 2013.

2. Repeal Joint Circulars of the Ministry of Finance and the Ministry of Health: No. 32/2008/TTLT-BTC-BYT dated April 17, 2008, guiding the management and use of funds for the National Target Program on Population and Family Planning for the period 2006-2010, and No. 233/2009/TTLT-BTC-BYT dated December 9, 2009, guiding the management and use of funds for the Project to Control Population in Coastal and Island Areas and Coastal Regions for the period 2009-2020.

3. During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance and the Ministry of Health for research and resolution./.