Joint Circular No. 225/2012/TTLT-BTC-BKHĐT-BTTTT guiding the management and use of state budget funds for implementing the National Target Program to bring information to grassroots levels in mountainous areas, remote regions, border areas, and islands from 2012 to 2015.

JOINT CIRCULAR

H||| Guidelines for managing and using state budget funds

||| C||| to implement the target program on bringing information to mountainous areas, remote areas, border regions, and islands during the 2012-2015 period

 |||

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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;

Pursuant to Decree No. 116/2008/ND-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

||| Pursuant to Decree No. 187/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Information and Communications; Decree No. 50/2011/NĐ-CP dated June 24, 2011 of the Government amending and supplementing Decree No. 187/2007/NĐ-CP;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Government Chairman on promulgating the Regulations on management and operation of national target programs;

||| Implementing Decision No. 1212/QĐ-TTg dated September 5, 2012 of the Prime Minister approving the Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands during the 2012-2015 period;

||| The Minister of Finance, the Minister of Planning and Investment, and the Minister of Information and Communications issue this Circular guiding the management and use of state budget funds for implementing the Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands (hereinafter referred to as the Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands) during the 2012-2015 period.

Article 1. General Provisions

||| Article 1. This Circular guides the management and use of state budget funds for implementing the Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands during the 2012-2015 period, which has been approved by the Prime Minister under Decision No. 1212/QĐ-TTg dated September 5, 2012. The Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands includes three component projects:

||| a) Project 1: Strengthening personnel for information and communication at grassroots levels in mountainous areas, remote areas, border regions, and islands (abbreviated as Project 1).

||| b) Project 2: Strengthening material infrastructure for information and communication systems at grassroots levels in mountainous areas, remote areas, border regions, and islands (abbreviated as Project 2).

||| c) Project 3: Strengthening information and communication content for grassroots levels in mountainous areas, remote areas, border regions, and islands (abbreviated as Project 3).

||| Article 2. State budget funds allocated annually for implementing the Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands shall be carried out according to the decision allocating the annual budget for implementing the Target Programs of the competent authority in accordance with the law.

||| Article 3. Sources of funding for the implementation of the Program include: state budget funds (central budget, local budget), contributions from various economic sectors, and other lawful sources of funding.

||| The total budget for implementing the Program is 1,730 billion VND, expected to be raised from the following sources:

||| - Central budget: 1,170 billion VND.

||| - Local budget: 420 billion VND.

||| - Other lawful fundraising: 140 billion VND.

Where:

||| a) Central budget funds are allocated within the annual state budget expenditure plan of ministries and central agencies and supplemented to the local budget for implementing the following tasks:

||| - Expenditure for implementing Project 1 (excluding the content funded by the local budget as specified in point b of this clause).

||| - Expenditure for implementing Project 2 (excluding the content funded by the local budget as specified in point b of this clause).

||| - Expenditure for implementing Project 3.

- Program management expenses.

||| - Project management costs for the Program.

||| b) Local budget funds for implementing:

||| - Counterpart expenditure for implementing Project 1: Conducting surveys, identifying targets, and determining training and capacity-building needs for information and communication personnel at grassroots levels during the 2012-2015 period;

||| - Expenditure for implementing Project 2, including:

||| + Construction, repair, and upgrading of station shells, structures, and provision of power supply for radio and television stations.

||| In cases where the project is implemented at locations that cannot utilize existing facilities for installing project equipment and require construction, repair, and upgrading of station shells, structures, and power supply for radio and television stations, the local budget shall allocate funds to implement these contents (including cases where central budget funds are used to support the implementation of the project).

||| + Investment in purchasing equipment for building new, upgrading, and renovating radio and television stations and implementing other project contents to achieve the project's goals and tasks (outside of central budget support).

||| - Counterpart expenditure for implementing certain contents of Project 3, including:

||| + Supporting production, editing, and broadcasting of radio and television programs serving local people according to topics serving the project's target groups (including programs in ethnic languages);

||| + Supporting creation, editing, printing, publishing, and promoting special publications and communication materials serving local residents within the scope of the Program;

||| + Supporting the establishment of border gate information clusters;

||| + Counterpart expenditure for project management costs of the Program.

||| - Supplementing the implementation of other Program contents outside of the portion of Program implementation funded by the central budget.

||| Additionally, depending on the local budget capacity, supplementing the implementation of other Program contents outside of the portion of Program implementation funded by the central budget.

||| c) Other lawful fundraising sources, including:

||| - Lawful revenue of agencies and units permitted to retain and use.

||| - Voluntary contributions from organizations and individuals.

||| When receiving and utilizing other lawful fundraising sources, including monetary and in-kind donations, agencies and units must record, consolidate, and report results in accordance with relevant legal documents.

||| Article 4. Scope of the Program's Implementation Area:

The Program shall be implemented within the scope of 62 poor districts and 07 districts with high poverty rates, which apply investment mechanisms and policies for infrastructure development as prescribed for poor districts; extremely difficult communes in mountainous areas inhabited by ethnic minorities; extremely difficult communes in coastal and island areas; border communes; safe area communes; mountainous districts and highland communes.

The Ministry of Information and Communications shall specify the detailed list of communes within the scope of implementation of the Program.

Article 2. Contents of the Program Implementation

1. Project 1:

a) Supplementing and completing the framework program, training materials, and professional capacity building materials for grassroots information and communication officers;

b) Surveying to identify target groups and training needs for grassroots information and communication officers during the period from 2012 to 2015;

c) Supporting the organization of short-term professional capacity building courses for grassroots information and communication officers according to the framework program and training materials issued by the Ministry of Information and Communications. Priority shall be given to capacity building for officers who have the potential to work long-term in the field of grassroots information and communication to ensure the sustainable effectiveness of the Program.

2. Project 2:

a) Investing in new construction and upgrading of commune radio stations, prioritizing implementation at communes where existing facilities can be utilized under local management (at the commune People's Committee office or other suitable locations).

b) Upgrading county-level broadcasting and television stations and relay stations for broadcasting and television in mountainous, remote, border, and island areas. Priority shall be given to upgrading relay stations that have deteriorated.

For new construction projects of relay stations, localities/investor entities must consider necessary conditions to ensure progress such as constructing station buildings, power supply, and budget allocation for management, operation, use, and maintenance of equipment based on local government budgets to ensure tasks as stipulated in Clause 3, Article 1 of this Circular.

c) Providing material support and equipping operational tools for grassroots information and communication activities (including detention centers and educational institutions).

d) Supporting the provision of signal receiving devices, listening and viewing equipment, and necessary auxiliary equipment for community living points (at border guard units, cultural houses, or centralized community living points). Priority shall be given to areas with difficult socio-economic conditions, low household coverage of listening and viewing equipment, and newly covered television broadcast areas.

3. Project 3 "Strengthening Information and Communication Content for Grassroots Areas in Mountainous Regions, Remote Areas, Border Areas, and Islands":

a) Supporting the production, editing, and broadcasting of radio and television programs serving the people in the areas covered by the Program according to specialized topics serving the target groups of the project (including programs in ethnic languages).

b) Supporting the creation, editing, printing, distribution, and promotion of specialized publications and communication materials serving ethnic minority groups in mountainous regions, remote areas, border areas, islands, and ethnic minorities (excluding publications provided free of charge by the state to strengthen information and propaganda work serving political, economic, cultural, and social development in ethnic minority and mountainous regions and particularly difficult areas as prescribed in Decision No. 2472/QD-TTg dated December 28, 2011 of the Prime Minister; publications subsidized and ordered; publications supported for creative purposes as prescribed in Decision No. 369/QD-TTg dated March 14, 2011 of the Prime Minister).

c) Building databases and providing electronic information services for rural areas and farmers.

The Ministry of Information and Communications shall be responsible for guiding the specific implementation of the objectives and contents of this project.

4. Management, Supervision, and Evaluation of the Program.

Article 3. Content and amount of expenditure

1. Contents and Expenditure Levels for Project 1:

a) Expenditures for survey activities to determine training needs: applied according to the provisions of Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance on managing, using, and settling accounts for funds for surveys from state budget sources;

b) Expenditures for developing the framework program, compiling curricula and textbooks, and paying remuneration to lecturers: carried out according to the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and levels of expenditure for developing framework programs and compiling curricula and textbooks for subjects in undergraduate, college, and vocational secondary education;

c) Expenditures for seminars, hiring experts for review and comments on the framework program, teaching materials, and lectures: carried out according to the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and levels of expenditure for developing framework programs and compiling curricula and textbooks for subjects in undergraduate, college, and vocational secondary education;

d) Translation costs: applied according to Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance on certain cost standards applicable to projects and programs using official development assistance (ODA) funds;

đ) Supporting food, accommodation, and travel expenses for trainees who are training targets of the program, including: commune, ward, town officials; non-professional staff at the commune level when attending training and professional skill enhancement courses (as prescribed in Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on the positions, number, and some benefits and policies for commune, ward, and town officials and non-professional staff at the commune level) and other categories. Specific expenditure levels:

- Accommodation rental support: Implemented based on actual expenses but not exceeding the accommodation rental quota prescribed in Point a, Clause 4, Article 2 of Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expenses and meeting organization expenses for state agencies and public service units.

- Accommodation allowance: The level of expenditure shall be implemented according to point a, Clause 3, Article 2 of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating the working expense system and the organization of conferences for state agencies and public service units.

- Food support for trainees: The level of expenditure shall be implemented according to point 1.6, Clause 1, Article 3 of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, stipulating the preparation of budgets, management, and utilization of state budget funds for training and cadre development.

- Travel allowance: Based on the actual conditions of each locality, the Departments of Information and Communications shall take the lead in proposing specific allocation levels suitable for each area, to be sent to the Department of Finance for agreement before implementation.

e) Training instructor costs and other related expenses shall be implemented according to the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, stipulating the preparation of budgets, management, and utilization of state budget funds for training and cadre development.

g) Printing and material costs: Implementation shall be carried out in accordance with the laws on procurement of goods and services funded by the state budget.

2. Content and expenditure levels for Project 2:

a) Construction and installation costs;

b) Equipment costs;

c) Other basic construction costs.

Detailed contents and expenditure levels for each project (including consultancy and project management costs) shall be based on the approved budget and comply with current regulations on bidding, investment construction, and state asset procurement.

3. Content and expenditure levels for Project 3:

a) Survey costs for information needs at grassroots levels shall be implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, guiding the management, use, and settlement of funds from state budget sources for surveys.

b) Costs for organizing dissemination and training meetings to enhance quality and strengthen content on information and communication about mountainous areas, remote regions, border areas, and islands: Contents and expenditure levels shall be implemented according to the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating the working expense system and conference organization costs for state agencies and public service units, and other relevant regulations.

c) Support costs for producing radio and television programs and communication publications; publishing materials and providing electronic information services for rural areas shall be carried out as follows:

- Production support for new radio and television programs shall be implemented according to the Decision of the Ministry of Information and Communications regarding the issuance of production support rates for new radio and television programs and through ordering methods.

- Publishing of publications: The Ministry of Information and Communications shall be responsible for coordinating with relevant ministries, agencies, and publishers to develop pricing plans for publication and distribution; the Ministry of Finance shall coordinate with the Ministry of Information and Communications to determine publication and distribution costs to set payment prices for ordered publications within the Program's 2012-2015 period.

- For the provision of communication publications and electronic information services for rural areas: Implementation shall be carried out according to current legal regulations.

d) Support costs for rebroadcasting radio and television programs at various levels of broadcasting stations. The support levels are as follows:

- Support for rebroadcasting television programs

+ Rebroadcasting programs not exceeding 15 minutes in duration, with a maximum of 300,000 VND per program.

+ Rebroadcasting programs from 15 to 30 minutes in duration, with a maximum of 575,000 VND per program.

+ Rebroadcasting programs from 30 to 45 minutes in duration, with a maximum of 850,000 VND per program.

- Support for rebroadcasting radio programs at county and commune-level radio stations: The maximum support level shall not exceed 50% of the support level for rebroadcasting television programs of the same duration.

The program list shall be provided by the central or provincial authorities, broadcast timeslots, and programs to be aired according to agreements or instructions from the ordering agency.

Based on actual circumstances and budget capacity, the People's Committees of provinces and centrally-administered cities shall submit to the Provincial People's Councils for the determination of specific support levels that are appropriate and do not exceed the expenditure levels specified in this Circular.

f) Support costs for establishing external information dissemination clusters at border gates.

e) Distribution and transportation costs for publications and communication materials to beneficiary units. Expenditure levels shall be based on the quantity of publications and materials distributed and the shipping rates of the delivery units.

g) Support costs for promoting, introducing, advertising, managing, and serving readers of publications and communication materials. Expenditure levels shall be according to the standards set by the Ministry of Information and Communications or the approved budget by the competent authority and implemented through ordering methods.

The introduction, preservation, and reader service of publications and communication materials under the Program at post offices in communes shall be carried out by the Ministry of Information and Communications through ordering with Vietnam Post Corporation.

Supported content includes exhibition, introduction, and preservation of publications and communication materials; reader service and reporting on reader service situations for publications and communication materials.

Support levels range from 1 million to 2 million VND per location per year, starting from the month of joining the Program. Specific support levels shall be decided by the Ministry of Information and Communications within the allocated budget and based on the actual conditions of each locality.

h) For contents of expenditures that have not been issued with norms or unit prices by competent state agencies, the entity directly implementing the project shall base on the objectives of the Program agreed upon by the state management agency for Information and Communications (at the central level being the Ministry of Information and Communications; at the local level being the Department of Information and Communications), the volume of work, and market prices to prepare the budget estimate, submit it to the competent authority for approval, and organize its implementation in accordance with the current provisions of the State Budget Law and related legal documents.

4. Expenditures for management, supervision, and evaluation of the Program

The expenditure regime for managing the Program and the projects under the Program shall be implemented in accordance with the current regulations of the state. Some specific items and levels of expenditure are as follows;

a) Expenditure for establishing and reviewing the Program, and reviewing component projects within the Program.

b) Expenditure for establishing a monitoring framework and monitoring indicators, evaluating the implementation of the Program; surveying information needs at the grassroots level, researching, and recommending amendments and supplements to mechanisms and policies for implementing the Program.

c) In-country expert hiring costs: Based on the necessity of implementing the Program's activities and the allocated budget, the head of the agency or unit implementing the Program decides on hiring in-country experts through signing a "Contract for Assignment of Work/Product." The expenditure level shall be carried out according to Circular No. 219/2009/TT-BTC dated November 19, 2009, of the Ministry of Finance stipulating certain expenditure norms applicable to projects and programs using official development assistance funds, and Circular No. 192/2011/TT-BTC dated December 26, 2011, of the Ministry of Finance amending and supplementing some articles of Circular No. 219/2009/TT-BTC.

Norms for consulting and evaluating radio and television programs (including report writing time) require a minimum listening/viewing duration of four hours per day.

In cases where independent consulting organizations are hired, they shall implement according to the approved budget estimate and comply with the legal provisions on bidding.

d) Expenditure for acceptance of Program products:

- Expenditure for accepting publication and communication print materials (printed publications) shall be carried out according to the norms and reading regimes for circulating publications as prescribed by current regulations.

- Expenditure for holding the Acceptance Council meetings shall be conducted in accordance with Circular Joint No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, of the Ministry of Finance and the Ministry of Science and Technology guiding the norms for construction and allocation of budget estimates for scientific and technological projects funded by the state budget.

Civil servants who are members of the Acceptance Council when working overtime to perform their tasks shall be paid overtime wages according to Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, of the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of wage systems for night work and overtime for civil servants and public officials.

đ) Expenditure for periodic annual, mid-term, and final evaluations of the Program: Content and levels of expenditure shall be carried out according to Circular No. 06/2007/TT-BTC dated January 26, 2007, of the Ministry of Finance guiding the preparation of budget estimates, management, and use of funds for inspecting the implementation of policies, strategies, plans, and Circular No. 97/2010/TT-BTC dated July 6, 2010, of the Ministry of Finance stipulating travel expense regulations and expenditure regulations for organizing conferences for state agencies and public institutions.

For inter-departmental and inter-agency inspection, supervision, and evaluation teams: The leading agency or unit of the inspection team shall be responsible for the travel expenses of the team members (travel fares, accommodation allowances, rental fees for accommodation at the destination, and shipping charges for documents carried for work purposes) according to the prescribed regulations. To avoid duplicate expenditures, the leading agency or unit of the inspection team shall notify in writing (in the invitation or summons letter) the agency or unit sending personnel on the mission not to pay these expenses.

e) Expenditure for summarizing and reviewing the implementation of the Program; organizing central and local coordination meetings on the Program: Shall be carried out according to Circular No. 97/2010/TT-BTC dated July 6, 2010, of the Ministry of Finance stipulating travel expense regulations and expenditure regulations for organizing conferences for state agencies and public institutions.

f) Expenditure for applying information technology in managing the Program: Shall be carried out according to the procedures and formalities stipulated in Decree No. 102/2009/NĐ-CP dated November 6, 2009, of the Government on managing investment in the application of information technology using state budget funds.

g) Expenditure for auditing the use of Program funds (which may include state audit or independent audit).

h) Expenditure for rewarding collectives and individuals with outstanding achievements in implementing the Program according to the decision of the competent authority: Content and levels of expenditure shall be carried out according to the Regulations on Competition and Rewards; the Law Amending and Supplementing Certain Provisions of the Law on Competition and Rewards, and guiding documents.

i) Other related expenditures directly linked to managing the Program.

Article 4. Management and settlement of the Program's budget expenses

1. Based on the state budget plan and estimate assigned by the competent authority, ministries, central agencies, and localities allocate and assign detailed estimates to subordinate units to implement the Program under Code Number 0430 - Projects (Project 1 - Code Number 0431; Project 2 - Code Number 0432; Project 3 - Code Number 0433):

This code number will be used in the execution of the budget estimate, accounting, and settlement of the state budget.

2. The Program project management agencies are responsible for drafting, reviewing, and approving the detailed contents of each project and tasks within the list of projects assigned under the Program.

3. Annually, ministries, central agencies, and localities report on the implementation of the Program’s professional targets and indicators, the progress of budget disbursement, difficulties encountered during the implementation process, and recommendations regarding mechanisms and policies to the Ministry of Information and Communications for consolidation and reporting to the Prime Minister, with copies sent to the Ministry of Finance and the Ministry of Planning and Investment.

4. For the management and use of assets formed under the Program for bringing information to grassroots levels through investment and centralized procurement methods, the direct implementing units have the responsibility to hand over completed assets to beneficiary units. The procedures, formalities, and documentation for asset transfer and acceptance shall be carried out in accordance with the Law on State Asset Management and related guiding documents.

5. Audits shall be conducted on the use of Program funds in accordance with the provisions of the law.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

Ministries, central agencies, localities, and relevant units implementing the Program’s project contents shall base their organization and implementation of this Program on the Management and Implementation Regulations of National Target Programs issued together with Decision No. 135/QĐ-TTg dated November 4, 2009 of the Prime Minister. Specifically as follows:

1. The Ministry of Information and Communications:

a) Establishing the Program Management Board according to Clause 2, Article 28 of the Management and Implementation Regulations of National Target Programs issued together with Decision No. 135/2009/QĐ-TTg of the Prime Minister.

b) Establishing the Project Management Board according to Clause 2, Article 29 of the Management and Implementation Regulations of National Target Programs issued together with Decision No. 135/2009/QĐ-TTg of the Prime Minister to manage and implement projects assigned funding under the Program.

c) Guiding ministries, central agencies, and selected provinces to implement the Program activities from 2012-2015 in accordance with the Program’s objectives and tasks.

d) Guiding technical standards for information and communication infrastructure projects within the Program’s investment content.

đ) Organizing and directing the effective implementation of Program tasks and projects; coordinating and integrating with other programs and projects to ensure effectiveness and prevent wastage; settling the Program’s budget expenses in accordance with regulations.

e) Leading the development, dissemination, and guidance of monitoring and evaluation criteria systems for assessing the results and impact of projects according to the Program’s objectives and tasks.

g) Regularly and unexpectedly inspecting the implementation of Program projects to ensure that the Program is carried out according to the plan.

h) Periodically submitting reports to relevant units in accordance with Article 20 of Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Prime Minister.

2. Ministries, central agencies; People's Committees of provinces and centrally-administered cities:

a) Provincial People's Committees are responsible for allocating corresponding funds from the local budget together with targeted support funds from the central budget to implement the Program, including the allocation of management, exploitation, and maintenance costs for radio and television stations, border area information clusters, and managed publications after completion and transfer according to the Program.

b) Ministries, central agencies, and provincial people's committees assigned to carry out Program tasks and projects must manage and use Program funds in accordance with current national regulations to achieve the set goals; direct beneficiary units to cooperate with units allocated Program funds to accept and manage the use of assets according to the law (in cases of centralized investment and procurement) and allocate operational costs for assets and equipment to ensure the Program's effectiveness.

c) Approving Program tasks and projects assigned for implementation from 2012-2015 (objectives, tasks, contents, and budget estimates).

d) Directing the implementation of assigned Program tasks and projects according to the guidelines of the Ministry of Information and Communications and approved plans. Direct subordinate units to use funds for their intended purposes effectively, without waste, and settle accounts in accordance with current regulations.

đ) Integrating with other programs and projects to effectively implement the Program.

e) Mobilizing contributions from private economic sectors, organizations, and individuals both domestically and internationally for investing in bringing information to mountainous areas, remote regions, border areas, and islands in accordance with the law (if applicable).

g) Provincial People's Committees shall, based on the current administrative division and the proposals of the Department of Information and Communications, consider and assign direct management and implementation responsibilities for Program projects to relevant agencies.

Article 6. Effectiveness

1. This Circular takes effect from February 15, 2013.

2. For the volumes of work assigned by ministries, central agencies, and localities in 2011 that have been authorized to be carried over for implementation in 2012, they shall continue to be implemented in accordance with Circular No. 131/2011/TTLT-BTC-BKHĐT-BTTTT dated September 22, 2011, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications on managing and using state budget funds to implement the National Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Regions, and Islands in 2011. As for the content of work specified at Point g, Clause 3, Article 3 which was implemented in 2012, it shall be carried out in accordance with this Circular.

3. For tasks of the Program approved by Decision No. 1212/QĐ-TTg dated September 5, 2012 of the Prime Minister that were implemented in 2012 but not yet guided for implementation in Circular No. 131/2011/TTLT-BTC-BKHĐT-BTTTT dated September 22, 2011 mentioned above, ministries, sectors, and localities shall base their actions on the provisions of this Circular and valid expenditure vouchers to settle accounts and finalize financial settlements in accordance with the State Budget Law.

4. During the implementation process, if there are any difficulties, they are requested to be reported promptly to the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications for study and appropriate amendments./.