Decree No. 30/2012/ND-CP On the organization and operation of social and charitable funds

DECREE

On the organization and operation of social funds and charitable funds

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Civil Code dated June 14, 2005;

||| Based on the proposal of the Minister of Home Affairs;

The Government issues a Decree on the organization and operation of social funds and charitable funds.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Decree stipulates the organization and operation of social funds and charitable funds (hereinafter referred to collectively as funds) established in Vietnam.

2. This Decree applies to:

a) Vietnamese citizens organizing the establishment of funds;

b) Vietnamese citizens and foreign organizations contributing assets with Vietnamese citizens and organizations to establish funds.

3. This Decree does not apply to funds for which specific regulations already exist under the law.

Article 2. Purpose of the organization and operation of the fund

Funds are organized and operate with the purpose of supporting and encouraging the development of culture, education, healthcare, physical education, sports, science, charity, humanitarianism, and other community development purposes, without profit-seeking motives.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. "Fund": Is a non-governmental organization voluntarily established by individuals or organizations through dedicating a certain amount of assets, or established through contracts, donations, wills; having the purpose of organization and operation as prescribed in Article 2 of this Decree, and being granted a license for establishment and recognized by competent state authorities.

2. "Social Fund": Is a fund organized and operated primarily with the purpose of supporting and encouraging the development of culture, education, healthcare, physical education and sports, science, and other community development purposes, without profit-seeking motives.

3. "Charitable Fund": Is a fund organized and operated primarily with the purpose of assisting in overcoming difficulties caused by natural disasters, fires, serious accidents, patients suffering from severe diseases, and other disadvantaged groups requiring societal assistance, without profit-seeking motives.

4. "Without Profit Motive": Refers to not seeking profits for distribution; profits obtained during operations are allocated for fund activities according to the recognized charter.

5. "Contributing Assets": Refers to transferring the lawful ownership of assets of individuals or organizations through contracts, donations, wills of the asset donor, or other forms prescribed by law into the fund as its assets and implementing the purposes as stipulated in Article 2 of this Decree.

6. "Assets": Includes tangible property, money, negotiable instruments, and proprietary rights.

7. "Vietnamese Organization": Is a state-run public service unit, political-social organization, political-social-professional organization, social organization, social-professional organization, Vietnamese enterprise, and other organizations meeting the conditions of a legal entity as prescribed by the Civil Code.

Article 4. Principles of Operation and Financial Management of the Fund

1. Established and operated without profit-seeking motives.

2. Voluntary, self-financing, self-sustaining, and legally responsible for their own assets.

3. Operate according to the charter recognized by competent state authorities, as prescribed in this Decree and other relevant laws.

4. Transparency regarding income, expenditure, finances, and assets of the fund.

5. Do not distribute the assets of the fund while it is still operating.

Article 5. State Policy towards Funds

1. The State creates favorable conditions for funds to operate in accordance with the law.

2. The State provides funding for activities linked to tasks assigned by the State.

3. Contributions of assets by individuals and organizations to funds are subject to preferential policies as prescribed by law.

Article 6. Legal personality, seal, account, name, symbol, and headquarters of the fund

1. The fund has its own legal personality, seal, and separate account.

2. The fund may choose its name and symbol, which must meet the following conditions:

a) Not identical or likely to cause confusion with the name or symbol of another registered fund;

b) Not violate historical traditions, culture, ethics, and customs of the nation;

c) The name of the fund must be expressed in Vietnamese or transliterated into Vietnamese.

3. The fund's transaction office must be located within the territory of Vietnam and have a specific address.

Article 7. Prohibited acts

1. It is strictly prohibited to exploit the establishment of a fund to carry out acts:

a) For personal gain or to infringe upon the legitimate rights and interests of individuals, organizations, and communities; causing harm to national interests, security, defense, and national unity;

b) To violate social morals, customs, traditions, and ethnic identity;

c) Money laundering, financing terrorism, and other illegal activities.

2. Forgery, alteration, transfer, leasing, lending, pledging, or mortgaging the license for establishing a fund under any form.

Chapter II

CONDITIONS AND PROCEDURES FOR ESTABLISHING A FUND

Article 8. Conditions for Establishing a Fund

A fund shall be established when it meets the following conditions:

1. The purpose of operation complies with the provisions of Article 2 of this Decree.

2. There are founders who establish the fund in accordance with the provisions of Article 9 of this Decree.

3. The Founding Board of the fund must have sufficient assets contributed to establish the fund in accordance with the provisions of Article 12 of this Decree.

4. There must be a registration dossier for establishing the fund in accordance with the provisions of Article 13 of this Decree.

Article 9. Founders Establishing the Fund

1. The founders establishing the fund must be Vietnamese citizens or organizations contributing assets to establish the fund; participating in drafting the charter and documents in the application dossier for establishing the fund.

2. The founders establish the Founding Board of the fund. The Founding Board of the fund must have at least three (3) founders, including: Chairman, Deputy Chairman, and founder. The Founding Board of the fund prepares the application dossier for establishing the fund in accordance with the provisions of Article 13 of this Decree and submits it to the competent state agency as stipulated in Article 16 of this Decree.

3. Conditions for founders:

a) For Vietnamese citizens: Must have full civil capacity and no criminal record;

b) For Vietnamese organizations: Must have a charter or document defining the functions and tasks of the organization; resolution of the organization's leadership on participation in establishing the fund; decision appointing representatives of the organization to participate as founders in establishing the fund;

c) Must contribute assets to establish the fund in accordance with the provisions of Article 12 of this Decree.

Article 10. Foreign Citizens and Organizations Contributing Assets with Vietnamese Citizens and Organizations to Establish a Fund

1. Foreign citizens and organizations may contribute assets with Vietnamese citizens and organizations to establish a fund in Vietnam.

2. Conditions for foreign citizens and organizations:

a) Must be responsible for the legality of the contributed assets;

b) Commit to strictly comply with Vietnamese laws and the purpose of the fund's operations;

c) Must contribute assets to establish the fund in accordance with the provisions of Article 12 of this Decree.

Article 11. Establishment of a Fund According to a Will or Request from a Donor Through a Power of Attorney Contract

1. Vietnamese citizens and organizations may inherit according to a will containing the obligation to fulfill the request to establish a fund left by the deceased or be requested by a donor to establish a fund through a power of attorney contract, in accordance with the provisions of Clause 3, Article 9 of this Decree and prepare the application dossier for establishing the fund in accordance with the provisions of Article 13 of this Decree and submit it to the competent state agency as stipulated in Article 16 of this Decree.

2. A fund established according to a will must have a certified copy of the will in accordance with the law.

3. A fund established according to a power of attorney contract of an organization or individual must have a notarized power of attorney contract in accordance with the law.

Article 12. Assets Contributed to Establish a Fund

1. Property contributions for establishing a fund include:

a) Vietnamese dong;

b) Assets that can be converted into Vietnamese dong (including: tangible assets, foreign currency, securities, property rights, and other types of assets) contributed by Vietnamese citizens and organizations as founders who contribute with foreign citizens and organizations to establish a fund. For assets such as headquarters, equipment, and technology, they must be appraised by a legally established asset appraisal organization, and the appraisal date shall not exceed six months from the date of submitting the application for fund establishment.

2. For funds established by Vietnamese citizens and organizations, the Founding Board must ensure the amount of assets converted into Vietnamese dong contributed to establish the fund (of which the minimum amount expected to be transferred into the fund's account shall be at least 50% of the total value of the converted assets) as follows:

a) Funds operating nationwide or across provinces: VND 5,000,000,000 (five billion);

b) Funds operating within a province: VND 1,000,000,000 (one billion);

c) Funds operating within a district: VND 100,000,000 (one hundred million);

d) Funds operating within a commune: VND 20,000,000 (twenty million).

3. For funds established with contributions from foreign citizens and organizations together with Vietnamese citizens and organizations, the Founding Board must ensure the amount of assets converted into Vietnamese dong contributed to establish the fund (of which the minimum amount expected to be transferred into the fund's account shall be at least 50% of the total value of the converted assets) as follows:

a) Funds operating nationwide or across provinces: VND 7,000,000,000 (seven billion);

b) Funds operating within a province: VND 3,000,000,000 (three billion);

c) Funds operating within a district: VND 1,000,000,000 (one billion);

d) Funds operating within a commune: VND 500,000,000 (five hundred million).

4. The assets contributed to establish the fund must be transferred to the ownership of the fund within forty-five working days from the date the fund receives its establishment permit and recognition of its charter.

Article 13. Documents for Establishing a Fund

1. The documents for establishing a fund consist of one set and must be submitted to the competent state agency as stipulated in Article 16 of this Decree.

2. The documents for establishing a fund include:

a) Application for establishing a fund;

b) Draft of the fund's charter;

c) Documentation proving the assets contributed to establish the fund as prescribed in Article 12 of this Decree;

d) Curriculum vitae and criminal record certificates of the founding board members of the fund and other documents as prescribed in Articles 9, 10, or 11 of this Decree.

Article 14. Basic Content of the Fund Charter

1. Name, address, telephone number, fax number, email, website (if any) of the fund.

2. The purpose, objectives, fields, and scope of operation of the fund.

3. Information about the founders of the fund.

4. Functions, tasks, and authorities of the fund.

5. Principles of organization and operation; organizational structure, tasks, and powers of the Management Council, Supervisory Board, Chairman, Director, and other leadership positions.

6. Principles for fundraising; solicitation, acceptance, and implementation of donations.

7. Management and utilization of the fund's assets and finances.

8. Responsibilities for reporting on the organization, activities, and financial statements of the fund to the competent authority.

9. Rewards, disciplinary actions, and resolution of internal complaints and handling of violations in the fund's operations.

10. Merger, consolidation, division, separation, name change, and dissolution of the fund.

11. Procedures for amending and supplementing the fund charter.

12. Other contents in accordance with the provisions of the law.

Article 15. Permit for Establishment and Recognition of the Fund Charter

1. For newly established funds, the establishment permit for the fund is simultaneously the recognition of the fund's charter.

2. The establishment permit and recognition of the fund's charter may be changed or reissued upon request of the Management Council.

3. Within no more than forty working days from the date of receiving complete and valid documents, the competent state agency as stipulated in Article 16 of this Decree shall be responsible for issuing the establishment permit and recognizing the fund's charter; in case of non-issuance, it must provide a written response stating the reasons.

Article 16. Competence to resolve matters concerning funds

1. The Minister of Home Affairs has the authority to issue permits for establishment and recognition of charters; to permit mergers, consolidations, divisions, splits, dissolutions, name changes; to suspend or temporarily suspend operations; to permit resumption of operations after temporary suspension; to recognize funds as meeting operational conditions; to recognize members of the Management Board; to permit changes or reissue establishment permits; to revoke establishment permits; to resolve complaints and reports against:

a) Funds with nationwide or inter-provincial scope of operation;

b) Funds established and operating within provincial scope with foreign organizations or individuals contributing assets.

2. The Chairman of the Provincial People's Committee has the authority:

a) To issue permits for establishment and recognition of charters; to permit mergers, consolidations, divisions, splits, dissolutions, name changes; to suspend or temporarily suspend operations; to permit resumption of operations after temporary suspension; to recognize funds as meeting operational conditions; to recognize members of the Management Board; to permit changes or reissue establishment permits; to revoke establishment permits; to resolve complaints and reports against funds operating within provincial scope;

b) Funds established and operating within county or commune scope with foreign organizations or individuals contributing assets;

c) Based on specific conditions, the Chairman of the Provincial People's Committee may delegate the Chairman of the County People's Committee to issue permits for establishment and recognition of charters; to permit mergers, consolidations, divisions, splits, dissolutions, name changes; to suspend or temporarily suspend operations; to permit resumption of operations after temporary suspension; to recognize funds as meeting operational conditions; to recognize members of the Management Board; to permit changes or reissue establishment permits; to revoke establishment permits; to resolve complaints and reports against funds operating within county or commune scope, except in cases specified in Point b Clause 2 of this Article.

3. When receiving files related to funds, the competent state agency shall be responsible for issuing a receipt for the file as a basis for determining the resolution period. The content of the file receipt includes: Date, month, year and method of receipt; information about the file; sender and recipient information.

If the file is incomplete or invalid, the competent state agency must provide a written response stating the reasons within five (5) working days from the date of receipt of the file.

Article 17. Revocation of establishment permits and seals of funds

1. A fund will have its establishment permit revoked in the following cases:

a) Decisions on division, merger, consolidation, dissolution of the fund become effective;

b) After being issued an establishment permit and charter recognition, if the fund does not comply with the provisions of Clause 4, Article 12 of this Decree, the establishment permit and charter recognition become ineffective. In case the fund cannot implement the provisions of Clause 4, Article 12 of this Decree due to objective reasons, the Founding Board of the fund must submit a written request to the state agency that issued the establishment permit and charter recognition for an extension within ten (10) days before the deadline stipulated. The extension period can only be implemented once and shall not exceed twenty (20) days. If the fund still fails to comply with the provisions of Clause 4, Article 12 of this Decree beyond the extended period, the establishment permit and charter recognition become ineffective.

2. Within fifteen (15) working days from the date decisions mentioned in Point a Clause 1 of this Article become effective or the expiration of the time stipulated in Point b Clause 1 of this Article, the competent state management agency as specified in Article 16 of this Decree shall issue a decision to revoke the establishment permit of the fund.

3. The revocation of seals shall be carried out in accordance with the laws on seal management and usage and other relevant laws.

Article 18. Procedures for Amending or Reissuing the License for Establishing and Recognizing the Charter of the Fund

1. The amendment of the license for establishing and recognizing the charter of the fund shall be carried out in cases where the fund modifies or supplements its charter. When amending the license for establishing and recognizing the charter of the fund, the Management Board of the fund shall submit one set of documents to the competent state agency as stipulated in Article 16 of this Decree, including:

a) A request for amending the license for establishing and recognizing the charter of the fund;

b) A resolution of the Management Board of the fund clearly stating the reasons for requesting the amendment of the license for establishing and recognizing the charter of the fund;

c) A draft of the modified and supplemented charter.

2. Within thirty working days from the date of receiving complete and valid documents regarding the request for amending the license for establishing and recognizing the charter of the fund, the competent state agency as stipulated in Article 16 of this Decree shall examine and decide on allowing the amendment of the license for establishing and recognizing the charter of the fund; if it disagrees, it must provide a written response with clear reasons.

3. In case the license for establishing and recognizing the charter of the fund is lost, torn, damaged, or destroyed in another form, the fund must submit a request to the competent state agency that issued the license for establishing the fund to reissue the license for establishing and recognizing the charter of the fund, clearly stating the reasons for requesting the reissue.

4. Within fifteen working days from the date of receiving a valid request, the agency that issued the license for establishing the fund shall reissue the license for establishing and recognizing the charter of the fund, clearly indicating the number of reissues and the number of the previously issued license for establishing the fund.

Article 19. Announcing the Establishment of the Fund

1. Within thirty working days from the date of obtaining the license for establishing and recognizing the charter of the fund, the fund must continuously announce the establishment of the fund in at least three issues of newspapers or online news portals at the central level for funds established by the Minister of Home Affairs; and at the local level for funds established by the Chairman of the People's Committee of the province or district, concerning the following main contents:

a) Name of the fund;

b) Main office address of the fund, telephone number, email or website (if available) of the fund;

c) Purpose and objectives of the fund;

d) Scope of operation of the fund;

đ) Main field of activity of the fund;

e) Account number, name, and address of the bank where the fund has opened an account;

g) Full name, permanent address, nationality, identification card number or passport number of the legal representative of the fund;

h) Number, code, date, month, year, and issuing authority of the license for establishing and recognizing the charter of the fund;

i) Amount of assets contributed to establish the fund by the founders.

2. In cases of changes to the content of the license for establishing and recognizing the charter of the fund, the fund must announce the details of such changes within the time frame and through the method prescribed in Clause 1 of this Article.

Article 20. Transfer of Ownership Rights of Assets Contributed to Establish the Fund by Founders

Members of the founding board of the fund must transfer ownership rights of assets contributed to establish the fund as follows:

1. For Vietnamese dong, the founders shall directly transfer the amount into the fund's account.

2. For registered assets or land use rights, the contributor must go through procedures to transfer ownership rights of the asset or land use rights to the fund at the competent state agency; the transfer of ownership rights of assets contributed to establish the fund shall not be subject to stamp duty.

3. For unregistered assets, the contribution of such assets must be confirmed by a receipt. The receipt must clearly indicate the name and main office address of the fund; full name, permanent address, identification card number or passport number of the individual or decision number of the organization contributing the asset; type and quantity of contributed assets; total value of contributed assets; date of receipt; signatures of the contributor or their authorized representative and the legal representative of the fund.

Article 21. Conditions for the Fund to Operate

The Fund shall operate when it meets the following conditions:

1. Having a license for establishment and recognition of its charter issued by the competent state agency as prescribed in Article 16 of this Decree.

2. Announcing the establishment of the Fund in accordance with the provisions of Article 19 of this Decree.

3. Having a confirmation letter from the bank where the Fund has registered to open an account regarding the amount of capital contributed by the founders for the establishment of the Fund being deposited in the Fund's account. For other assets, the transfer of ownership rights has been carried out in accordance with Clause 2 and Clause 3 of Article 20 of this Decree.

4. A decision by the competent state agency as prescribed in Article 16 of this Decree recognizing that the Fund meets the conditions for operation and recognizing the members of the Management Board of the Fund.

Article 22. Recognition of the Fund Meeting Conditions for Operation and Recognition of Members of the Management Board of the Fund

1. After completing the procedures prescribed in Clause 2 and Clause 3 of Article 21 of this Decree, the Management Board of the Fund prepares one set of documents to submit to the competent state agency issuing the license for establishment of the Fund as prescribed in Article 16 of this Decree to request recognition of the Fund meeting the conditions for operation and recognition of the establishment of the Management Board of the Fund.

2. Contents of the dossier include:

a) Documents proving the provisions of Clause 2 and Clause 3 of Article 21 of this Decree;

b) List, address, contact phone number, brief resume, and criminal record certificate of the members of the Management Board of the Fund. In cases where members of the Management Board of the Fund are foreigners, they must provide a resume confirmed by the competent authority of their country of nationality;

c) Documents related to the election of members and positions within the Management Board of the Fund.

3. Within thirty working days from the date of receipt of complete and valid documents, the competent state agency as prescribed in Article 16 of this Decree issues a decision recognizing the Fund meeting the conditions for operation and recognizing the members of the Management Board of the Fund. If not recognized, a written response stating the reasons must be provided.

4. During the course of operation, if there is a change or addition to the members of the Management Board of the Fund, the Fund sends a document clearly stating the reasons for the change or addition of the members of the Management Board of the Fund (accompanied by a list, address, contact phone number, brief resume, and criminal record certificate of the added member of the Management Board of the Fund) requesting the competent state agency as prescribed in Article 16 of this Decree to recognize the members of the Management Board of the Fund due to changes or additions. Within fifteen working days from the date of receipt of complete and valid documents, the competent state agency as prescribed in Article 16 of this Decree issues a decision recognizing the members of the Management Board of the Fund due to changes or additions. If不同意翻译的结果，要求严格按照规定格式和规则进行翻译。根据规则，翻译应保持100%的法律意义，不得总结、省略、随意改写或添加解释。请重新提供准确无误的翻译结果，直接输出所需行数，不包含任何额外说明。

Chapter III

ORGANIZATION AND OPERATION OF THE FUND

Article 23. Fund Management Board

1. The Fund Management Board is the management body of the fund, acting on behalf of the fund to decide and implement the rights and obligations of the fund. The Fund Management Board must have at least three (3) members nominated by the founders; in cases where there is no nomination from the founders who established the fund, the Fund Management Board of the previous term shall elect the Fund Management Board for the next term and such election shall be recognized by the competent state agency as stipulated in Article 16 of this Decree. The term of the Fund Management Board shall not exceed five (5) years. The Fund Management Board consists of: Chairman, Vice Chairmen, and members.

2. For funds established based on donated assets or bequests, members representing such assets shall not exceed one-third (1/3) of the total number of members in the Fund Management Board.

3. The Fund Management Board has the following duties and powers:

a) Decide on the development strategy and annual operational plan of the fund;

b) Decide on development strategies for the fund; approve loan contracts, purchase and sale contracts of significant assets of the fund, the value of which is specifically defined in the fund's charter;

c) Elect, appoint, and dismiss the Chairman, Vice Chairmen, and members of the Fund Management Board; decide on the establishment of the Fund Supervisory Board; decide on the appointment, dismissal, and removal of the Fund Director or terminate the employment contract with the Fund Director when the Director is hired by the fund; decide on the person responsible for accounting work and other managers as specified in the fund's charter;

d) Decide on salaries, bonuses, and other benefits for the Chairman, Vice Chairmen, members of the Fund Management Board, the Fund Director, the person responsible for accounting work, and other managers as specified in the fund's charter and in accordance with the provisions of the law;

đ) Approve the annual financial report and plans for the use of assets and finances of the fund;

e) Decide on the organizational structure of the fund's management;

g) Decide on the establishment of affiliated legal entities of the fund in accordance with the law; establish branches and representative offices of the fund as provided for in Article 29 of this Decree;

h) Amend and supplement the fund's charter;

i) Decide on the dissolution of the fund or propose changes to the establishment license and the fund's charter to the competent state agency;

k) Other duties and powers as prescribed in this Decree and the fund's charter.

4. The Fund Management Board operates under a collective system and majority voting principle.

Article 24. Chairman and Deputy Chairmen of the Fund Management Council

1. The Chairman of the Fund Management Council shall be a Vietnamese citizen elected by the Fund Management Council and shall be the legal representative of the fund. The Chairman of the Fund Management Council may concurrently hold the position of Director of the fund.

2. The Chairman of the Fund Management Council shall have the following duties and powers:

a) Prepare or organize the preparation of programs and plans for the activities of the Fund Management Council;

b) Prepare or organize the preparation of agendas, contents, and meeting materials for the Fund Management Council meetings or to solicit opinions from members of the Fund Management Council;

c) Summon and chair meetings of the Fund Management Council or organize the solicitation of opinions from members of the Fund Management Council;

d) Supervise or organize the supervision of the implementation of decisions made by the Fund Management Council;

d) Representing the Fund Management Council to sign decisions of the Fund Management Council;

e) Other rights and duties as prescribed by this Decree and the charter of the fund.

3. The term of office of the Chairman of the Fund Management Council shall not exceed five (5) years. The Chairman of the Fund Management Council may be re-elected for unlimited terms.

4. In cases where the Chairman of the Fund Management Council concurrently holds the position of Director of the fund, such fact must be clearly stated in the fund's transaction documents.

5. In case of absence, the Chairman of the Fund Management Council shall delegate in writing to the Deputy Chairman of the Fund Management Council to perform the rights and duties of the Chairman of the Fund Management Council according to the principles stipulated in the fund's charter.

6. The Deputy Chairmen of the Fund Management Council assist the Chairman of the Fund Management Council; their duties and powers are defined by the fund's charter.

7. Individuals or representatives of foreign organizations contributing assets to establish the fund or making significant contributions to the fund, if nominated by the founders of the fund, may be elected by the Fund Management Council as Deputy Chairman, member of the Fund Management Council, or honored as the honorary Chairman of the fund.

Article 25. Director of the Fund

1. The Director of the Fund shall be appointed by the Fund Management Council from among its members or hired from outside to serve as the Director of the Fund.

2. The Director of the Fund is the person managing the daily operations of the fund, subject to supervision by the Fund Management Council, and is responsible before the Fund Management Council and under the law for performing the assigned rights and duties. The term of office of the Director of the Fund shall not exceed five (5) years and may be reappointed for unlimited terms.

3. The Director of the Fund shall have the following duties and powers:

a) Manage and oversee the activities of the fund, comply with budgetary expenditure standards set forth in the resolutions of the Fund Management Council, the fund's charter, and relevant laws;

b) Issue directives within his/her managerial responsibilities and be accountable for his/her decisions;

c) Report periodically on the operational status of the fund to the Fund Management Council and competent authorities;

d) Be responsible for managing the fund's assets in accordance with the fund's charter and financial and asset management regulations under the law;

d) Propose the Chairman of the Fund Management Council to appoint Deputy Directors and leaders of subordinate units;

e) Other duties and powers as prescribed by the fund's charter and decisions of the Fund Management Council.

Article 26. Accounting Officer of the Fund

1. The accounting officer of the fund shall be appointed by the Fund Management Council or appointed upon the proposal of the Fund Director, and shall implement according to the current laws on standards, conditions for appointment, dismissal, and replacement of accounting officers in state accounting units.

2. The person entrusted with the responsibility of the accounting officer of the fund has the duty to assist the Fund Director in organizing and implementing the accounting and statistical work of the fund.

3. Persons with criminal records, disciplinary actions for embezzlement, infringement of state property, and violations of economic and financial policies and management systems that have not been expunged from their criminal records shall not be appointed as accounting officers of the fund.

4. In cases of merger, consolidation, division, separation, dissolution of the fund, or when the accounting officer of the fund transfers to other work, the accounting officer must complete the settlement before the merger, consolidation, division, separation, or dissolution of the fund or take up other work, and still bear responsibility for the accounting data and reports during their tenure until the handover of work is completed.

Article 27. Audit Board of the Fund

1. The Audit Board of the Fund shall be established by the decision of the Chairman of the Fund Management Council based on the resolution of the Fund Management Council. For funds operating nationwide or across provinces, or funds operating at provincial level or those established with contributions from foreign citizens and organizations together with Vietnamese citizens and organizations, there must be at least three (3) members, including: Head, Deputy Head, and member. For funds operating at district or commune level, the Fund Management Council shall perform the audit function.

2. The Audit Board of the Fund operates independently and has the following responsibilities:

a) Inspect and supervise the fund's activities according to its charter and relevant laws;

b) Report and make recommendations to the Fund Management Council on the results of inspection, supervision, and the financial situation of the fund.

Article 28. Organization and Implementation of Accounting, Auditing, and Statistical Work

1. The fund must organize accounting work in accordance with the provisions of the Accounting Law, Statistics Law, and guiding documents, specifically:

a) Adhering to regulations on accounting vouchers; accounting entries and related economic and financial transactions involving the fund;

b) Maintaining accounting ledgers to record and store related economic and financial transactions involving the fund (reflecting and tracking detailed income and expenditure of money and physical assets contributed or sponsored by organizations and individuals, and received by organizations and individuals receiving support and sponsorship);

c) Preparing and submitting complete and timely annual financial reports and settlements to the authority issuing the establishment permit for the fund and the finance department at the same level as the authority issuing the establishment permit for the fund or the finance department of the authority issuing the establishment permit for the fund.

2. Subject to inspection, auditing, and examination of the fund's revenue, expenditure, management, and utilization by the finance department at the same level as the authority issuing the establishment permit for the fund or the finance department of the authority issuing the establishment permit for the fund and authorized auditing bodies. Provide necessary information to relevant state management agencies when required by law.

Article 29. Establishment and Operation of Branches and Representative Offices of Funds

1. A fund with nationwide or inter-provincial scope of operation may establish branches or representative offices in provinces or centrally governed cities other than where the main office of the fund is located, and submit one set of notification documents to the competent state agency for permission to establish the fund in accordance with Clause 1, Article 16 of this Decree and the People's Committee of the province where the branch or representative office is established.

2. Branches and representative offices are dependent units of the fund; they operate in accordance with the law and the fund's charter. The fund is responsible for the activities of its branches and representative offices.

3. The operation of branches and representative offices of funds shall be subject to the management of the provincial People's Committee where the fund establishes its branch or representative office.

4. Documents for notifying the establishment of branches or representative offices of funds include:

a) Notification documents on the establishment of branches or representative offices of the fund, clearly stating: the name and address of the main office of the fund; the purpose, objectives, main field of activity, and scope of operation of the fund; the name, address, content, and scope of operation of the branch or representative office; the full name, place of permanent residence, identification card number or passport number of the head of the branch or representative office. The legal representative of the fund signs, clearly states their full name, and affixes the stamp of the fund.

b) A certified copy of the decision of the Fund Management Council on the establishment of the branch or representative office;

c) A certified copy of the appointment decision of the head of the branch or representative office;

d) Certified copies of the license for establishing and recognizing the charter of the fund, certified copies of the recognized charter of the fund (the documents submitted to the authority issuing the license for establishing and recognizing the fund’s charter will not include these documents).

Article 30. Rights and Obligations of Funds

1. Organize and operate according to the recognized charter and relevant laws.

2. A fund operating in a specific sector must be subject to the management of the state management agency of that sector.

3. Mobilize donations and sponsorships for the fund; accept assets donated, gifted, or provided in other forms by individuals and organizations within and outside the country in accordance with the purpose and objectives of the fund and the provisions of the law.

4. Carry out sponsorships strictly in accordance with the authorization of the individual or organization that has authorized it and the purpose and objectives of the fund.

5. Be entitled to establish subordinate legal entities in accordance with the law; organize activities in accordance with the law to preserve and increase the fund's assets.

6. A fund established from donated assets or under a power of attorney contract or will, without organizing fundraising and accepting sponsorships, must allocate at least 5% (five percent) of the total assets annually to sponsor programs and projects consistent with the fund's operational objectives.

7. Maintain records and have the responsibility to provide complete files, financial documents, and materials related to the fund's assets and finances, resolutions, and minutes of the fund's activities to the competent state agencies as prescribed by law.

8. Utilize assets and finances economically and efficiently in accordance with the fund's purpose and objectives; pay taxes, fees, and charges, and implement accounting, auditing, and statistical systems as prescribed by law.

9. Have the right to lodge complaints and denunciations in accordance with the law and be subject to inspection, examination, and supervision by state agencies, sponsoring organizations and individuals, and the community as prescribed by law. Resolve internal complaints and denunciations and report the results to the competent state agencies.

10. Annually, the fund must report on organizational structure, operations, and finances to the agency issuing the license for establishing and recognizing the fund’s charter, the state management agency for finance at the same level as the agency issuing the license to establish the fund or the finance department of the agency issuing the license to establish the fund, and publicly disclose contributions made by the fund before March 31 of the following year.

11. The fund may engage with individuals and organizations to mobilize donations and sponsorships for the fund or for specific projects of the fund in accordance with the law.

12. Engage with localities, organizations, and individuals requiring assistance to develop sponsorship projects in line with the fund's purpose and objectives.

13. When changing the main office location or the Fund Director, the fund must report in writing to the competent agency for establishing the fund and the finance department at the same level.

14. Perform other rights and obligations as prescribed by law.

Chapter IV

ASSETS AND FINANCES OF THE FUND

Article 31. Assets and finances of the fund

1. The sources of assets and finances of the fund include:

a) Vietnamese dong and assets convertible into Vietnamese dong (including: tangible assets, foreign currency, securities, property rights, and other types of assets) from individuals and organizations in the form of power of attorney contracts, donations, wills of the person leaving the assets, or other forms contributing to the fund. Individuals and organizations that have contributed assets to the fund no longer have ownership rights and civil liabilities for those assets. For assets such as headquarters, equipment, technology, and property rights, they must be appraised by an appraisal organization established in accordance with the law;

b) Income generated from the assets and finances of the fund;

c) Other lawful assets and finances.

2. The assets and finances of the fund shall be used to ensure the initial operation of the fund, and to cover expenses for tasks consistent with the charter of the fund and the provisions of the law.

3. For contributions of Vietnamese dong in amounts of 50 million (fifty million) or more; foreign currency and gold with a value equivalent to 50 million (fifty million) Vietnamese dong or more to the fund must be made through the bank account of the fund, except where otherwise provided by law.

Article 32. Sources of income of the fund

1. Voluntary contributions and lawful sponsorships from domestic and foreign organizations and individuals in compliance with the provisions of the law.

2. Income from providing services or other activities as prescribed by law.

3. State budget funds (if any), including:

a) Carrying out tasks assigned by state agencies;

b) Providing public services, scientific research projects, target programs, and projects commissioned by the State.

4. Income from interest on deposits, government bonds.

5. Other lawful income (if applicable).

Article 33. Use of the fund

1. Grants, including: Funding for programs and projects aimed at humanitarian purposes, charity, encouraging cultural, educational, health, physical education, sports, scientific development, and other social purposes for community development according to the fund's charter. Grants based on the authorization of individuals and organizations and implementing grant projects with specific addresses as prescribed by law. Grants to organizations and individuals in line with the purpose of the fund.

2. Mobilization, acceptance, distribution, and use of voluntary contributions to support people in overcoming difficulties caused by natural disasters, fires, serious accidents, and patients suffering from severe diseases shall be carried out in accordance with Decree No. 64/2008/ND-CP dated May 14, 2008, of the Government on mobilizing, accepting, distributing, and using voluntary contributions to support people in overcoming difficulties caused by natural disasters, fires, serious accidents, and patients suffering from severe diseases.

3. Acceptance and use of assistance from non-governmental organizations abroad shall be implemented in accordance with Decree No. 93/2009/ND-CP dated October 22, 2009, of the Government promulgating the Regulations on Management and Use of Non-Governmental Foreign Aid and related documents.

4. Only public services, research topics, target programs, projects commissioned by the state, or other tasks assigned by state agencies shall be undertaken.

5. Expenditure for managing the Fund.

6. Purchase of government bonds and depositing idle funds of the Fund (excluding state budget funds, if any).

Article 34. Expenditure on fund management activities

1. The contents of expenditure for managing the Fund include:

a) Salaries and allowances for the fund management staff;

b) Social insurance, unemployment insurance, health insurance, and other contributions as prescribed;

c) Rent for office space (if any);

d) Procurement and repair of office supplies and assets serving the operations of the Fund;

d) Payment for public services supporting the fund's operations;

e) Travel expenses incurred for fundraising, receiving, transporting, and distributing relief money and goods;

g) Expenses related to activities associated with the implementation of common tasks during fundraising, receiving, transporting, and distributing relief money and goods (rent for warehouses, docks; packaging and transportation costs; money transfer fees; costs related to allocating relief money and goods);

Other relevant expenditures related to the fund's activities.

2. Standards for expenditure for managing the Fund:

a) The Fund Management Board shall specify the proportion of expenditure for fund management activities, not exceeding 5% (five percent) of the total annual income of the fund (excluding: grants in kind, state funding for public services, research topics, target programs, and projects commissioned by the state);

b) In cases where actual expenditure for fund management activities exceeds 5% (five percent) of the total annual income of the fund, the Fund Management Board shall determine the level of expenditure after obtaining the opinion of the financial management agency at the same level as the agency authorized to issue the permit for establishing the fund or the financial department of the agency authorized to issue the permit for establishing the fund;

c) In cases where the fund's management costs are not fully utilized by the end of the year, they may be carried over to the next year for continued use in accordance with regulations.

Article 35. Management of Fund Assets and Finances

1. The Fund Management Board shall issue regulations on the management and use of assets and finances, budgetary expenditure standards of the fund; approve the ratio of expenditures for fund management activities, confirm the financial plan and examine the annual settlement of the fund's finances.

2. The Fund Audit Board shall be responsible for inspecting and supervising the fund’s operations and reporting and making recommendations to the Fund Management Board regarding the asset and financial situation of the fund.

3. The Fund Director shall comply with regulations on the management and use of assets and finances, sources of income, and budgetary expenditure standards of the fund according to the resolutions of the Fund Management Board based on the operational tasks approved by the Fund Management Board; shall not use fund assets and finances for activities other than the fund's purposes and objectives.

4. The Fund Management Board and the Fund Director shall be responsible for publicly disclosing the asset and financial situation of the Fund quarterly and annually in the following areas:

a) List, amount of money, and physical contributions, sponsorships, and support provided by organizations and individuals to the fund;

b) List, amount of money, and physical items received by organizations and individuals from the fund;

c) Reports on the asset and financial situation and quarterly and annual settlements of the fund according to each revenue and expenditure item in accordance with the Accounting Law and related implementing documents.

5. For expenditures made in each fundraising campaign, the reporting shall be carried out in accordance with current regulations on fundraising, receipt, distribution, and use of voluntary contributions to assist people in overcoming difficulties caused by natural disasters, fires, and severe diseases.

6. The fund must publicly disclose its annual financial reports, settlement reports, and audit conclusions (if any) in accordance with current regulations.

Chapter V

MERGER, CONSOLIDATION, DIVISION, SEPARATION, NAME CHANGE; SUSPENSION AND DISSOLUTION OF THE FUND

Article 36. Merger, Consolidation, Division, Separation, and Name Change of the Fund

1. The merger, consolidation, division, and separation of funds shall be implemented in accordance with Articles 94, 95, 96, and 97 of the Civil Code, this Decree, and other relevant laws.

2. Procedures for merging, consolidating, dividing, and separating funds:

a) The fund that carries out mergers, consolidations, divisions, or separations shall submit one set of documents as prescribed in Clause 3 of this Article to the competent state agency as stipulated in Article 16 of this Decree;

b) Within thirty working days from the date of receiving complete and valid documents, the competent state agency as stipulated in Article 16 of this Decree shall consider and decide to permit the merger, consolidation, division, or separation of the fund; if it disagrees, it must provide a written response stating the reasons;

c) The merged funds, the consolidated funds, and the divided funds shall cease to exist and operate after the decision of the competent state agency as stipulated in Article 16 of this Decree permits the merger, consolidation, and division of the fund. The rights and obligations of the merged funds, the consolidated funds, and the divided funds shall be transferred to the new funds and the consolidated funds. In the case of separation, the separated fund and the newly established fund (the separated fund) shall exercise their rights and fulfill their obligations in accordance with the fund's purpose and must jointly bear responsibility for the obligations of the fund before separation.

3. Documents for merging, consolidating, dividing, and separating funds include:

a) A request for merger, consolidation, division, or separation of the fund, clearly stating the reasons and the new name of the fund;

b) Draft of the fund's charter;

c) The resolution of the Fund Management Board on the merger, consolidation, division, or separation of the fund; written consent of the founder or the legal representative of the founder (if applicable);

d) Proposed membership of the Fund Management Board;

đ) Plan for resolving assets, finances, and labor when merging, consolidating, dividing, or separating the fund.

4. Changing the name of the fund

a) Changing the name of the fund requires a resolution of the Fund Management Board and written consent of the founder or the legal representative of the founder (if applicable);

b) The fund shall submit one set of documents requesting a name change to the competent state agency as stipulated in Article 16 of this Decree, including: Request for name change; resolution of the Fund Management Board on changing the name of the fund; draft revised and supplemented charter; written consent of the founder or the legal representative of the founder (if applicable);

c) Within fifteen working days from the date of receiving complete and valid documents, the competent state agency as stipulated in Article 16 of this Decree shall consider and decide to reissue the license for the name change and recognize the fund's charter; if it disagrees, it must provide a written response stating the reasons.

Article 37. Suspension of Fund Operations

1. A fund shall be suspended from operating for three to six months when it violates any of the following provisions:

a) Operating contrary to its purpose or not in accordance with the charter of the fund that has been recognized by the competent state agency;

b) Violating state regulations on asset and financial management;

c) Misusing funds provided for specific purposes by organizations and individuals who have sponsored the fund;

d) Organizing fundraising activities inconsistent with the purposes specified in the charter;

d) Not operating continuously for a period of six months;

e) Failing to fully comply with reporting requirements on organizational structure, operations, and annual financial statements as prescribed in Article 16 of this Decree, and despite being urged in writing by the competent state agency within thirty working days from receipt of such urging, the fund still fails to rectify the situation;

g) Failing to report changes in the main office address, members of the Management Board, and the Director of the fund.

2. Within fifteen working days from the date of conclusion of violations at the fund as stipulated in Clause 1 of this Article, the competent state agency prescribed in Article 16 of this Decree shall issue a decision to suspend the fund's operations. In addition to suspension, depending on the nature and severity of the violation, the fund may also be subject to administrative penalties, and if damage is caused, compensation must be made, and those responsible for managing the fund shall be dealt with according to the law.

3. During the suspension period, if the fund corrects the violations, it shall prepare one application requesting resumption of operations and submit it to the competent state agency prescribed in Article 16 of this Decree for consideration and decision; the application includes:

a) The fund’s application to resume operations;

b) Reports from the Management Board and supporting documents proving that the fund has corrected the violations.

4. Within fifteen working days from the date of receiving complete and valid applications as prescribed in Clause 3 of this Article, the competent state agency prescribed in Article 16 of this Decree shall permit the fund to resume operations; if the agency does not agree, it must provide a written response stating the reasons.

5. At the end of the suspension period, if the fund has not corrected the violations, the suspension period will be extended by one month. If the fund still fails to correct the violations after the extension period, the competent authority prescribed in Article 16 of this Decree shall decide to dissolve the fund.

6. The agency authorized to establish the fund shall impose administrative penalties; transfer the case file and request the competent authority to handle the violation.

Article 38. Dissolution of the Fund

1. The fund may dissolve itself or be dissolved.

2. The fund may dissolve itself in the following cases:

a) Ceasing operations as stipulated in the fund’s charter;

b) Completion of the operational objectives of the fund;

c) Lack of assets and financial resources to continue operations.

3. Procedures, formalities, and documents for self-dissolution of the fund: The Management Board of the fund issues a resolution on the fund's self-dissolution and submits one set of dissolution application documents to the competent state agency prescribed in Article 16 of this Decree, which includes:

a) A request for dissolution;

b) The resolution of the Management Board of the Fund regarding self-dissolution, clearly stating the reasons for dissolving the Fund;

c) An inventory of the fund's assets and finances signed by the Chairman of the Management Board, the Head of the Audit Committee, the Director, and the Accounting Officer;

d) Proposed methods for handling assets, finances, labor, and payment deadlines for debts;

đ) Notification of debt repayment deadlines (if applicable) to relevant organizations and individuals according to the law, and continuous publication on at least three central newspapers or online media outlets for funds established by the Minister of Home Affairs, or local newspapers or online media outlets for funds established by the Chairperson of the People's Committee of the province or district;

e) Documents proving the completion of the Fund's financial obligations.

4. The Fund shall be dissolved in the following cases:

a) Failure to report on organization, operations, and finances for two consecutive years;

b) Fraudulent accounting information, account registration numbers; failing to meet disbursement levels specified in this Decree;

c) Failure to dissolve itself according to the provisions of Clause 2 of this Article;

d) Violation of any provision in Article 7 of this Decree;

đ) Failure to correct violations during the suspension period as stipulated in Clause 5 of Article 37 of this Decree.

5. Responsibilities of the agency authorized to establish the fund in cases of self-dissolution or dissolution of the fund:

a) In cases of self-dissolution: After fifteen working days from the end of the debt repayment and liquidation deadline stated in the notification of the fund's self-dissolution, if there are no complaints, the competent state agency prescribed in Article 16 of this Decree shall examine and issue a dissolution decision, and revoke the establishment license and recognition of the fund's charter;

b) In cases of dissolution: If the fund violates any provision in Clause 4 of this Article, within fifteen working days from the date of concluding the fund's violation, the competent state agency prescribed in Article 16 of this Decree shall issue a notification about dissolution, debt repayment deadlines, and asset and financial liquidation, continuously published on at least three central newspapers or online media outlets for funds established by the Minister of Home Affairs, or local newspapers or online media outlets for funds established by the Chairperson of the People's Committee of the province or district. After fifteen working days from the end of the debt repayment and liquidation deadline stated in the notification, if there are no complaints, the competent state agency prescribed in Article 16 of this Decree shall issue a dissolution decision and revoke the establishment license and recognition of the fund's charter;

c) In cases where the fund disagrees with the dissolution decision, the fund has the right to appeal according to the law. During the appeal process, the fund shall not operate.

6. The fund ceases operations from the effective date of the dissolution decision issued by the competent state agency.

Article 39. Handling Assets when Funds are Consolidated, Merged, Split, Divided, Temporarily Suspended, or Dissolved

1. In cases where funds are permitted by competent state authorities to merge, consolidate, split, or divide, all money and assets of the fund must be fully and promptly inventoried before merging, consolidating, splitting, or dividing; under no circumstances shall the assets of the fund be divided.

The total amount of money and assets of the newly merged or consolidated fund must equal the total amount of money and assets of the fund prior to merging or consolidating.

The total amount of money and assets of the newly split or divided funds must equal the total amount of money and assets of the fund prior to splitting or dividing.

2. In cases where a fund's operations are temporarily suspended, all money and assets of the fund must be inventoried and kept in their current condition. During the period of temporary suspension, the fund may only spend on regular expenses for its administrative structure until a decision is made by the competent authority.

3. In cases where a fund is dissolved, the assets of the fund shall not be divided. The sale and liquidation of the fund's assets shall be carried out in accordance with the provisions of Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government on the management of state assets at administrative agencies and public institutions, and Circular No. 35/2007/TT-BTC dated April 10, 2007 of the Ministry of Finance guiding Decree No. 137/2006/NĐ-CP.

4. All current funds and proceeds from the sale and liquidation of the fund's assets shall be used to settle debts in the following priority order:

a) Wages, unemployment insurance, social insurance, health insurance, and other benefits of employees under signed labor contracts;

b) Taxes owed and other liabilities.

5. After settling debts and dissolution costs, any remaining funds and assets of the fund shall be remitted to the budget level that authorized its establishment.

Article 40. Responsibilities of the Fund Management Board in Consolidation, Merger, Splitting, Division, Dissolution; Changing the Fund Name

1. The Fund Management Board is responsible for organizing the implementation of decisions on merging, consolidating, dividing, splitting, dissolving; and changing the name of the fund.

2. The handling of assets and finances in the process of merging, consolidating, dividing, splitting, and dissolving the fund shall be carried out in accordance with the fund’s charter and relevant laws.

Article 41. Complaints and Reports

Complaints and denunciations shall be handled in accordance with the law on complaints and denunciations.

Chapter VI

RESPONSIBILITIES OF STATE AUTHORITIES TOWARDS FUNDS

Article 42. Responsibilities of the Ministry of Home Affairs

1. Drafting and submitting to competent authorities for promulgation or promulgating normative legal documents on funds within its jurisdiction.

2. Guiding ministries, ministerial-level agencies, government agencies, provincial people's committees, and centrally-administered city people's committees in implementing laws on funds.

3. Exercising authority and soliciting written opinions from ministries and ministerial-level agencies managing the main fields of activity of the fund when handling procedures related to the fund within the Minister of Home Affairs' jurisdiction as stipulated in Clause 1, Article 16 of this Decree.

4. Taking the lead and coordinating with ministries and ministerial-level agencies in state management over the organization and operation of funds.

5. Awarding or proposing competent authorities to award rewards to funds in accordance with the law.

6. Inspecting, auditing, and supervising the organization and operation of funds.

7. Taking the lead and coordinating with agencies in handling complaints, reports, and dealing with violations.

8. Compiling and reporting to the Prime Minister on the situation regarding the organization and operation of funds.

9. Issuing and guiding various types of decision forms, charter forms, and fund-related record sheets and files.

Article 43. Responsibilities of the Ministry of Finance

1. Guide the preparation of financial reports and related forms concerning asset and financial management of funds.

2. Take the lead and coordinate with the Ministry of Home Affairs in organizing inspections, audits, and supervision of fund financial activities; handle complaints and accusations, and address financial violations against funds established by the Ministry of Home Affairs.

Article 44. Responsibilities of Ministries and Equivalent Ministries towards funds operating within their respective fields of management

1. Provide written comments on matters requiring opinions as stipulated in Clause 3, Article 42 of this Decree within fifteen (15) days from the date of receipt of the request for opinion regarding funds related to their field of management.

2. Guide and create conditions for funds to participate in activities under the management of the Ministry according to the provisions of the law.

3. Inspect the implementation of state management regulations concerning the industry and sector for funds, handle or propose competent authorities to handle violations according to the law.

4. Reward or propose competent authorities to reward funds related to the field managed by the Ministry or sector.

5. Notify the Ministry of Home Affairs in writing when there is a decision to assign funds to participate in activities under the management of the Ministry and support funding for funds established by the Ministry of Home Affairs.

Article 45. Responsibilities of Provincial People's Committees, District People's Committees, Departments of Home Affairs, and Home Affairs Offices

1. Responsibilities of Provincial People's Committees towards funds established by the Provincial People's Committee:

a) Implement state management authority over the organization and operation of funds as prescribed in Clause 2, Article 16 of this Decree;

b) Manage, inspect, audit, and supervise compliance with laws and charters by funds operating locally;

c) Resolve complaints and accusations and address legal violations by funds; reward or propose competent authorities to reward funds operating locally;

d) Consider support for funds with operational scope at the local level;

đ) Examine and permit funds with operational scope at the local level to accept donations from organizations and individuals both domestically and internationally according to the law;

e) Direct and guide departments, agencies, District People's Committees, and Commune People's Committees in managing funds;

g) Annually compile and report to the Ministry of Home Affairs and the Ministry of Finance on the organizational structure, operations, and management of funds at the local level.

2. Responsibilities of Provincial People's Committees towards funds established by the Ministry of Home Affairs operating locally: Implement state management tasks such as inspection, audit, recommendation for handling violations, and annual reporting to the Ministry of Home Affairs on fund activities according to the law.

3. The Department of Home Affairs has the responsibility:

a) Advise and assist the Provincial People's Committee in implementing state management over funds operating locally;

b) Review and provide written opinions from relevant state management departments on industries and sectors where funds operate; submit to the Provincial People's Committee for resolution of procedures concerning funds within the authority of the Chairman of the Provincial People's Committee as stipulated in Clause 2, Article 16 of this Decree;

c) Advise and assist the Provincial People's Committee in resolving issues arising during the operation of funds; resolve complaints and accusations against funds operating within the province according to the law on complaints and accusations; coordinate with relevant sectors to guide policies and laws concerning funds;

d) Advise and assist the Provincial People's Committee in supervising fund operations according to the law and fund charters;

đ) Guide the Home Affairs Office at the district level in professional and technical management of funds;

e) Compile the situation of organizational structure, operations, and management of funds at the local level (including branches or representative offices of national or inter-provincial funds headquartered in the locality), periodically annually report to the Provincial People's Committee and advise the Provincial People's Committee to report to the Ministry of Home Affairs and the Ministry of Finance.

4. Responsibilities of District People's Committees:

a) Implement decisions delegated by the Chairman of the Provincial People's Committee on state management of funds;

b) Manage state funds operating within the district and commune according to the law;

c) Annually compile and report to the Department of Home Affairs and the Department of Finance on the organizational structure and operations of funds in the area.

5. Responsibilities of the Home Affairs Office include advising and assisting the Chairman of the District People's Committee in implementing state management of funds when authorized by the Chairman of the Provincial People's Committee; follow professional guidance from the Department of Home Affairs; annually compile and report the situation of organizational structure and operations of funds in the area to the District People's Committee and advise the District People's Committee to report to the Department of Home Affairs and the Department of Finance.

Chapter VII

IMPLEMENTING PROVISIONS

Article 46. Effective Date

1. This Decree takes effect from June 1, 2012.

2. This Decree replaces Government Decree No. 148/2007/NĐ-CP dated September 25, 2007 on the organization and operation of social and charitable funds.

Article 47. Responsibility for Implementation

1. The Minister of Home Affairs and the Minister of Finance within their respective functions, duties, and powers shall be responsible for detailing the contents assigned in this Decree; guiding, organizing its implementation, and inspecting its enforcement.

2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of People's Committees of provinces and centrally administered cities are responsible for implementing this Decree./.