Circular No. 40/2012/TT-BTC on the management and use of funds for implementing the Project "Assisting Victims of Agent Orange in the Central Highlands and Tây Ninh Province from 2011 to 2015"

CIRCULAR

Hà Nội, March 9, 2012 ||| REGULATING MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE PROJECT "ASSISTANCE TO DIOXIN VICTIMS IN THE WESTERN HIGHLANDS AND TIEN GIANG PROVINCE FROM 2011 TO 2015"

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 1227/QĐ-TTg dated July 22, 2011 of the Prime Minister approving the Project on Assistance to Dioxin Victims in the Western Highlands and Tien Giang Province from 2011 to 2015 (hereinafter referred to as Decision No. 1227/QĐ-TTg);

Considering the proposal of the Director of the Administrative and Public Finance Department;

The Minister of Finance issues this Circular regulating management and use of funds for implementing the Project on Assistance to Dioxin Victims in the Western Highlands and Tien Giang Province from 2011 to 2015 (hereinafter referred to as the Project).

Article 1. Scope and Applicability

1. Agencies, organizations, units (hereinafter referred to as units) using state budget funds for public services to implement the Project in Gia Lai, Kon Tum, Dak Lak, Dak Nong, Lam Dong, and Tien Giang provinces from 2011 to 2015 approved under Decision No. 1227/QĐ-TTg.

2. Victims affected by dioxin poisoning as stipulated in point a, Clause 6, Article 1 of Decision No. 1227/QĐ-TTg.

3. In cases where units use non-reimbursable aid funds or funding from domestic and foreign organizations and individuals, they shall implement according to the current regulations of the donor specifically guiding these sources of funds or according to the regulations of the managing agency after reaching agreement with the representative of the donor and the Ministry of Finance (if applicable); if the donor or the representative of the donor and the Ministry of Finance do not have specific regulations, then this Circular shall apply.

Article 2. Sources of Funds for Implementing the Project

1. Central budget allocated in the annual state budget expenditure plan of the Vietnam Red Cross Society to implement the Project according to the contents approved in Decision No. 1227/QĐ-TTg.

2. Local budgets support funds for the Red Cross Societies of Gia Lai, Kon Tum, Dak Lak, Dak Nong, Lam Dong, and Tien Giang provinces to implement the Project based on their local budget balancing capacity.

3. Support from domestic and foreign organizations and individuals and other sources in accordance with the law.

Article 3. Contents and Levels of Expenditure of the Project

1. Costs for reviewing and selecting victims of dioxin poisoning eligible for reconstructive surgery, functional recovery, and home health care. The contents include: costs for hiring ethnic language interpreters who also serve as guides, hiring guides who do not interpret; travel expenses for staff (if any); writing reports on review results. The level of expenditure is implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance on managing, using, and settling accounts for funds to conduct statistical surveys.

2. Costs for community awareness campaigns on preventive measures against congenital disabilities related to dioxin:

a) Radio broadcasts (support for editing and broadcasting);

b) Special lectures (support for writing special topics, training speakers, and drinking water for participants);

c) Banners, posters, slogans.

The Chairman of the Provincial Red Cross Society decides on the form of awareness campaign and specific expenditure levels ensuring compliance with the assigned budget and local socio-economic conditions.

3. Costs for training healthcare workers, cadres, and Red Cross volunteers on preventive measures against congenital disabilities related to dioxin, rehabilitation techniques, and home health care for severely disabled persons in the community.

Annually, based on training quotas, requirements, and tasks, the Provincial Red Cross Society decides to organize training courses for healthcare workers, cadres, and volunteers in accordance with the assigned budget. The contents and levels of expenditure are as follows:

a) Costs for preparing training materials. The level of expenditure is 70,000 VND per standard page. In case it is necessary to develop a training curriculum, the level of expenditure is implemented according to point c, Clause 2, Article 4 of Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the contents and levels of expenditure for developing framework programs and compiling curricula for university, college, and vocational high school subjects.

b) Training fees for instructors, speakers, travel expenses (if any) for staff sent for training, and other necessary expenses for organizing training. The level of expenditure is implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation of budgets, management, and use of state budget funds for training and upgrading civil servants.

4. Costs for supporting home health care for dioxin victims who are unable to self-care:

a) Costs for purchasing essential equipment for exercise and care at home. Based on the health condition of each patient, the Chairman of the Provincial Red Cross Society decides on the selection of essential equipment for exercise and care at home. The level of expenditure does not exceed 800,000 VND per patient.

b) Costs for supporting healthcare workers, cadres, and Red Cross volunteers to guide exercise and care at home:

- Training fee for instructors at 35,000 VND per person per day, maximum not exceeding 20 days.

- Travel expenses (round trip). The level of support is calculated at 0.2 liters of gasoline per kilometer based on administrative distance and gasoline price at the time of use.

5. Costs for supporting reconstructive surgery and functional recovery (including activities: examination, screening for classification; surgery - reconstruction and training for functional recovery and activity for victims).

a) Examination, screening for classification:

- Costs for medical examinations, technical services, and medical tests according to the doctor's instructions and the current service prices for medical examination and treatment set by the competent authority for public medical facilities.

- Costs for consultation to determine the degree of disability and illness caused by dioxin exposure to prescribe surgery and other treatment methods. The level of expenditure is 100,000 VND per person per session. For difficult cases requiring multi-hospital consultations, the maximum level of expenditure does not exceed 200,000 VND per person per session.

||| - Establish a surgical record file (including taking photos and filling out a form to create a follow-up file). The maximum expenditure is 30,000 VND per patient with a doctor's surgical recommendation.

||| b) Surgical - corrective expenses:

||| - Expenses for medicine, blood, intravenous fluids, chemicals, medical consumables, and costs for necessary technical services and medical tests as prescribed by the doctor and according to the current service fee rates for medical examination and treatment set by the competent authority for public medical facilities.

||| - Allowance for performing surgical operations. The expenditure level is regulated in Decision No. 73/2011/QĐ-TTg dated December 28, 2011 of the Prime Minister on certain special allowances for civil servants, employees, and workers in public health institutions and anti-epidemic allowances and related implementation guidelines. ||| ||| |||

||| - Support for one caregiver when the patient has no family member accompanying them during hospitalization for treatment. The support amount is 30,000 VND per day per person.
||| - Support for orthotic devices. Depending on the degree of disability of the victim, appropriate orthotic devices will be provided, with a maximum amount of 500,000 VND per patient.

||| The Provincial Red Cross shall enter into contracts with medical facilities that meet the conditions for performing corrective surgeries for patients. In cases where it is necessary to invite doctors as experts, apart from the signed contract with the medical facility, the inviting unit shall pay for the expert's meals, accommodation, travel, and working allowance according to the current state regulations.

||| c) Functional recovery:

||| - In cases where victims recover functions at home, they are supported:

||| + Purchase functional recovery exercise equipment suitable for each patient's needs. The expenditure does not exceed 800,000 VND per patient.

||| + Allowance for guiding the functional recovery exercises for victims. The expenditure level is regulated in point b, Clause 4 of this Article.

||| - In cases where patients are prescribed functional recovery exercises at medical facilities and rehabilitation centers by their treating doctors: The Provincial Red Cross is responsible for contracting with these medical facilities or rehabilitation centers and paying the medical examination and treatment and rehabilitation costs according to the current service fee rates for medical examination and treatment set by the competent authority for public medical facilities.

||| d) Post-surgical corrective surgery - functional recovery examination:

||| Patients who have undergone corrective surgery and functional recovery are examined post-treatment to determine their health status and develop further treatment plans. The contents and expenditure levels include: examination fees, costs for implementing technical services and medical tests as prescribed by the doctor, and according to the current service fee rates for medical examination and treatment set by the competent authority for public medical facilities.

||| đ) Travel support for patients and one accompanying family member (if there is a family member accompanying them). The support amount is based on the price of the public transportation ticket used. In cases where private transportation is used, the support is calculated at 0.2 liters of gasoline per kilometer traveled, based on the administrative distance and the gasoline price at the time of use.

||| e) Food support for patients and one accompanying family member during corrective surgery and functional recovery at medical facilities or rehabilitation centers. The support amount for patients is 40,000 VND per person per day; for accompanying family members, it is 25,000 VND per person per day.

||| 6. Vocational training support, livestock breeding, and production development to improve living standards:

||| a) Conditions for support:

||| - Victims' households affected by Agent Orange who are poor or near-poor and have the ability and health to learn a trade.

||| - Not having received support from other State programs, projects, or initiatives for the same type of support as stipulated in point b, Clause 6, of this Article.

||| The victim's family must submit a request for support application form number 01 (with confirmation from the Chairman of the People's Committee of the commune where they reside) to the Provincial Red Cross and commit to using the support funds for the intended purpose. If the funds are misused, the Chairman of the Provincial Red Cross has the right to reclaim the money or goods provided to the victim's family.

||| b) Contents and levels of support.

||| - Short-term vocational training support: One household affected by Agent Orange can receive one-time short-term vocational training cost support (up to primary vocational level and under three months) for a maximum of two people, with the following support levels:

||| + Training fee support: The Chairman of the Provincial Red Cross bases the specific support level on the budget allocation and the training cost of each trade as prescribed by the competent authority and the actual training duration, but the maximum support level does not exceed 3,000,000 VND per person per course for those in poor households and 2,500,000 VND per person per course for those in near-poor households.

||| + Food support: 30,000 VND per day of actual training per person for Agent Orange victims.

||| + Travel support: A maximum of 200,000 VND per person per course for those undergoing training more than 15 kilometers away from their place of residence.

||| Based on the demand and number of trainees, the Provincial Red Cross enters into contracts with vocational training facilities according to Circular No. 105/2008/TT-BTC of the Ministry of Finance on guiding certain provisions of Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of ||| the Prime Minister on bidding, ordering, ||| assigning tasks to provide public services funded by the state budget and ||| transferring support funds to the vocational training facilities to cover the costs for the trainees.

||| - Production and livestock breeding support: Depending on the needs and actual situation, families of victims are supported through non-repayable provision to develop livestock breeding and increase agricultural production to improve their living standards. The contents and levels of support
as follows:
||| + Support for seedlings, livestock breeds, production tools, and machinery. The maximum support level is 5,000,000 VND per poor household and 4,000,000 VND per near-poor household.
||| + Support for fertilizers, plant protection chemicals for production, veterinary drugs, and livestock shelters. The maximum support level is 500,000 VND per poor household and 400,000 VND per near-poor household.

The Chairman of the Provincial Red Cross decides the list of households to be supported after reaching consensus with the Chairman of the People's Committee at the commune level, ensuring it aligns with the needs of the affected families and within the total budget allocated.

7. Administrative expenses for directing, supervising, inspecting, evaluating, summarizing, concluding, office supplies, printing forms, purchasing books and materials for project management activities. The expenditure amount is settled based on actual costs within the approved budget by the competent authority and current state regulations. The total funds allocated for this activity shall not exceed 10% of the total project budget.

Article 4. Preparation, allocation, and settlement of the project budget.

The preparation, allocation, implementation, and settlement of the project budget shall be carried out in accordance with the State Budget Law and related guiding documents. This Circular provides detailed guidance on the following additional matters:

1. For provincial Red Cross organizations participating in the Project:

a) Preparation of the budget: Based on assigned targets and tasks, the implementation status of the previous year's project, and the expenditure guidelines stipulated in this Circular, the provincial Red Cross organization prepares a detailed budget request (detailed according to the state budget classification, accompanied by a calculation basis explanation) and submits it to the Vietnam Red Cross before June 20th of the preceding year.

b) Allocation and management of funds:

- Funds for implementing the project are provided by the Vietnam Red Cross to the provincial Red Cross organization according to the terms of the responsibility agreement and the progress of the project.

- For procurement of materials, equipment, and tools, such purchases must comply with the legal provisions governing public bidding and procurement for administrative agencies and public institutions funded by the state budget.

c) Settlement of funds:

Annually, the provincial Red Cross organization is responsible for settling the project budget based on the acceptance and liquidation of the signed responsibility agreements with the Vietnam Red Cross, and maintaining original accounting vouchers in accordance with the Accounting Law.

2. For the Vietnam Red Cross:

a) Preparation of the budget: Based on the total state budget support for the project as decided in Decision No. 1227/QĐ-TTg and the budget requests from provincial Red Cross organizations, the Vietnam Red Cross prepares the project budget and submits it to the Ministry of Finance in accordance with the State Budget Law and related guiding documents.

b) Allocation of the budget: Based on the annual budget assigned by the competent authority, the Vietnam Red Cross allocates the budget to project implementing units in accordance with the State Budget Law and related guiding documents; provides funds to provinces for project implementation based on signed responsibility agreements with provincial Red Cross organizations.

c) Settlement of funds: The Vietnam Red Cross reviews and settles the budget based on the acceptance and liquidation of signed responsibility agreements with provincial Red Cross organizations and consolidates these in the annual state budget settlement report submitted to the Ministry of Finance for review in accordance with regulations.

Article 5. Implementation provisions.

1. This Circular takes effect from May 1, 2012.

2. Annually, the Vietnam Red Cross bases its operational guidance and oversight of project expenditures on Decision No. 1227/QĐ-TTg approving training, vocational education, livelihood support, health care, and reconstructive surgery for dioxin victims in each province.

3. The Vietnam Red Cross leads and coordinates with Red Cross organizations in the Central Highlands and Tây Ninh Province to implement the project according to schedule, ensuring funds are used for their intended purposes and beneficiaries. The Chairmen of Red Cross organizations in the provinces, Directors of Victim Support Funds, and the Chairman of the Vietnam Red Cross bear responsibility within their respective authorities if there is misuse of funds.

4. The People's Committees of the Central Highlands and Tây Ninh Provinces, within their functions and authorities, coordinate with the Vietnam Red Cross to guide provincial Red Cross organizations in implementing the project. Annually, the Victim Support Fund and the Vietnam Red Cross conduct inspections and evaluations of the project's implementation and consolidate reports to submit to the Prime Minister.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and appropriate modification./.