Circular No. 43/2017/TT-BTC on the management and use of state budget funds for the National Target Program on New Rural Development for the period 2016-2020

CIRCULAR

   Regulations on the management and use of state budget funds for implementing the National Target Program on New Rural Development for the period 2016

Chapter 1 provides regulations on the management and use of state budget funds for implementing the National Target Program on New Rural Development for the period 2016-2020.-2020

 

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 41/2016/QĐ-TTg dated October 10, 2016 of the Government promulgating the Management and Operation Regulations for National Target Programs;

Pursuant to Decision No. 12/2017/QĐ-TTg dated April 22, 2017 of the Government promulgating the principles, criteria, and allocation standards for central government capital and the matching ratio of local government budgets for implementing the National Target Program on New Rural Development for the period 2016-2020;

Implementing Decision No. 1600/QĐ-TTg dated August 16, 2016 of the Government approving the National Target Program on New Rural Development for the period 2016-2020 (hereinafter referred to as Decision No. 1600/QĐ-TTg);

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular regulating the management and use of state budget funds for implementing the National Target Program on New Rural Development for the period 2016-2020 (hereinafter referred to as the Program).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation: This Circular regulates the management and use of state budget funds for implementing the National Target Program on New Rural Development for the period 2016-2020 according to Decision No. 1600/QĐ-TTg, except for grants with specific purposes and addresses provided by organizations and individuals within and outside Vietnam, or grants where the donor or its authorized representative and the Ministry of Finance have agreed on the content and amount of expenditure.

2. Applicability: This Circular applies to agencies, units, organizations, individuals, and households using and benefiting from state budget funds for implementing the Program; other agencies, organizations, and individuals related to the management, use, and settlement of state budget funds for implementing the Program.

Article 2. Implementation Principles

1. Principles, criteria, and allocation standards for state budget funds for implementation according to Decision No. 12/2017/QĐ-TTg dated April 22, 2017 of the Government promulgating the principles, criteria, and allocation standards for central government capital and the matching ratio of local government budgets for implementing the National Target Program on New Rural Development for the period 2016-2020 (hereinafter referred to as Decision No. 12/2017/QĐ-TTg).

2. State budget funds for implementing the contents of the Program must aim to achieve the national criteria for new rural areas for the period 2016-2020 issued by Decision No. 1980/QĐ-TTg dated October 17, 2016 of the Government and the criteria for new rural districts issued by Decision No. 558/QĐ-TTg dated April 5, 2016 of the Government.

3. Inheriting and integrating the National Target Program on Sustainable Poverty Reduction for the period 2016-2020, other target programs, programs, and projects currently being implemented in rural areas; aligning with the socio-economic development plan of the locality and the master plan for building new rural areas approved by the competent authority.

4. Transparency in the management and use of operating funds for implementing the Program's contents.

Article 3. General Content and Expenditure Limits

In addition to the specific expenditure items and limits according to the components of the Program, some general expenditure items and limits are stipulated as follows:

1. Expenditure for organizing conferences, seminars, and training sessions to implement the contents of the Program: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance stipulating the travel expense system and conference organization expense system for state agencies and public institutions (hereinafter referred to as Circular No. 40/2017/TT-BTC); Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation, management, and use of state budget funds for training and capacity building for civil servants; Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance stipulating the content and limits of expenditure for developing framework programs and compiling textbooks for undergraduate, college, and vocational secondary education courses.

2. Expenditure for organizing domestic scientific conferences; expenditure for specialized professional conferences with research nature related to the contents and tasks of the Program according to the research outline approved by the competent authority: Implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding the construction, allocation, and settlement of budgets for scientific and technological tasks using state budget funds (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

3. Expenditure for organizing international conferences of the Program (including ethnic languages): Implemented in accordance with Circular No. 01/2010/TT-BTC dated January 1, 2010 of the Ministry of Finance stipulating the expense system for receiving foreign guests working in Vietnam, organizing international conferences in Vietnam, and entertaining domestic guests (hereinafter referred to as Circular No. 01/2010/TT-BTC).

4. Expenditure for inspecting and evaluating the implementation of policies in the Program: Implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance guiding the preparation, management, and use of funds to ensure inspection work for policy, strategy, planning, and program implementation.

For inter-sectoral and inter-agency inspection and supervision teams: The agency or unit hosting the inspection team or the program (allocated inspection and supervision funds) is responsible for settling the expenses for the trip according to the prescribed regulations (travel expenses, accommodation allowances, rental fees for accommodation at the destination, and shipping costs for documents carried for work) for the members of the team. To avoid duplicate expenditures, the agency or unit hosting the inspection team shall notify in writing (in the invitation letter or summons) the agency or unit sending personnel for inspection and supervision and clearly state that the agency or unit sending personnel does not need to settle these expenses.

5. Conducting statistical surveys: Implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, on the preparation of budgets, management, use, and settlement of funds for conducting statistical surveys and national comprehensive statistical surveys.

Chapter II

SPECIFIC PROVISIONS

Section 1

URBAN RURAL PLANNING

Article 4. Content of the Plan

The content of urban rural planning shall be implemented in accordance with the guidelines of the Ministry of Agriculture and Rural Development and Circular No. 02/2017/TT-BXD dated March 1, 2017, issued by the Ministry of Construction, guiding urban rural planning.

Article 5. Preparation, management, use, audit, and settlement

1. The People's Committee (PC) of the province, based on the level of support from the central budget, shall take the initiative to direct the preparation of the provincial planning budget; stipulate the planning budget level for communes in accordance with the actual conditions of the province; allocate and supplement local budget funds to prepare regional construction planning; review, adjust, and supplement production planning in the new rural commune planning project linked with agricultural restructuring at the district, regional, and provincial levels; review, adjust, and supplement planning for rural economic-social-environmental infrastructure development.

2. Management, use, payment, and settlement of funds for planning tasks and projects shall be carried out in accordance with Circular No. 24/2008/TT-BTC dated March 14, 2008, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for economic public services in implementing planning tasks and projects.

3. The source of funding for implementation shall be guaranteed by the state budget from the expenditure on economic activities.

Section 2

STRENGTHENING INFRASTRUCTURE FOR

INFORMATION AND COMMUNICATION INFRASTRUCTURE SYSTEMS

Article 6. Content and amount of expenditure

1. Content and level of expenditure

a) Expenditure for purchasing, installing equipment, broadcasting towers (for stations using wireless technology), hanging poles, hanging speakers, cables, and auxiliary materials and equipment. The structure, components, technical requirements for equipment needed to establish and upgrade radio stations; county-level radio and television stations; regional relay and rebroadcasting stations shall be carried out according to the guidance of the Ministry of Information and Communications. Purchasing shall be conducted in accordance with current regulations on procurement of goods, materials, and equipment and related documents.

b) Expenditure for training and guiding management and operation of radio and television stations, relay and rebroadcasting stations for staff benefiting from the program. The sequence of priority for implementing tasks and requirements for the content of training programs and guidance on operating equipment shall be carried out according to the guidance of the Ministry of Information and Communications. The amount of expenditure shall be implemented in accordance with Clause 1, Article 3 of this Circular.

3. Source of funding for implementation: Integrated from various target programs, other programs, and projects.

Section 3

DEVELOPMENT OF PRODUCTION LINKED WITH AGRICULTURAL STRUCTURAL REFORM,

ECONOMIC STRUCTURAL TRANSFORMATION IN RURAL AREAS,

INCREASING INCOME FOR THE POPULATION

Subsection 1

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:Developing production linkage along value chains

and developing rural industries

         

          Article 7. Supporting projectsDeveloping production linkage along value chains valuechain, linking production with product consumption

1. Production linkage along value chains in agriculture is a form of dual closed-chain linkage from production to procurement, processing, and consumption of agricultural products.

2. Objectives, contents, procedures for supporting projects to develop production linkage along value chains, linking production with product consumption: Implemented in accordance with Circular No. 05/2017/TT-BNNPTNT dated March 1, 2017, issued by the Ministry of Agriculture and Rural Development, guiding certain contents of the National Target Program on New Rural Development for the period 2016-2020 (hereinafter referred to as Circular No. 05/2017/TT-BNNPTNT).

2. Content and amount of expenditure

a) Expenditure for consulting on building linkages (only applicable to new value chain linkages), including consulting and research to build production and business plans, market development. Maximum support up to 100% of the cost of implementation, including labor costs as prescribed in Joint Circular No. 55/2015/TTLT-BTC-BKHCN, and travel expenses, seminars, and conferences as prescribed in Circular No. 40/2017/TT-BTC.

b) Expenditure for training, technical guidance, enhancing management and governance capabilities of value chains, and market development. The content and amount of expenditure shall be implemented in accordance with Clause 1, Article 3 of this Circular.

c) Expenditure for applying synchronized technical processes and quality management (including good agricultural practices and product quality certifications as guided by the Ministry of Agriculture and Rural Development).

The content and amount of expenditure shall be implemented in accordance with Decision No. 01/2012/QD-TTg dated January 9, 2012, issued by the Prime Minister, on certain support policies for the application of Good Agricultural Practices in agriculture, forestry, and fisheries, and Joint Circular No. 42/2013/TTLT-BNNPTNT-BTC-BKHĐT dated October 16, 2013, issued by the Ministry of Agriculture and Rural Development, the Ministry of Finance, and the Ministry of Planning and Investment, guiding the implementation of Decision No. 01/2012/QD-TTg.

d) Expenditure for seed, material, packaging, and product labeling support according to approved projects, up to three crop cycles/production periods, specifically:

- Maximum support up to 100% of the cost of purchasing packaging and product labels.

- Maximum support up to 100% of the cost of purchasing seeds and essential materials (including fertilizers, chemicals, animal feed) in difficult areas, poor districts.

- Maximum support up to 70% of the cost of purchasing seeds and 50% of the cost of purchasing essential materials in midland mountainous and coastal areas.

- Maximum support up to 50% of the cost of purchasing seeds and 30% of the cost of purchasing essential materials in plain areas.

e) Other expenditures related to projects for developing production linkage along value chains, linking production with product consumption (if any).

3. Based on current regulations and practical needs, the People's Committee of the province shall specify specific expenditure levels appropriate to the conditions and resources of the locality.

          4. In addition to the expenditure items and levels specified in Clause 2 of this Article, enterprises, cooperatives, cooperative unions, farms, households, and individuals implementing value chain-linked production development projects shall also be exempted or granted reductions in land rental fees and water surface rental fees in accordance with land laws; they shall be eligible for preferential credit policies for agricultural production under the linked model and other support policies as prescribed by current laws.

5. The funding for implementation shall be guaranteed from the budget allocated for economic activities.

Article 8. Implementation of the Science and Technology Program to Serve New Rural Development

1. The content of the Science and Technology Program to Serve New Rural Development shall be implemented in accordance with Decision No. 45/QĐ-TTg dated January 12, 2017, approving the Science and Technology Program to Serve New Rural Development for the period 2016-2020 (amending and supplementing Decision No. 27/QĐ-TTg dated January 5, 2012), hereinafter referred to as Decision No. 45/QĐ-TTg.

2. Conditions for Implementing Research Projects and Models of the Program

a) Objectives and Conditions for Implementing Research Projects

- Objectives: Research projects according to the provisions of Clauses 1, 2, and 3, Section II, Article 1 of Decision No. 45/QĐ-TTg.

- Conditions for Implementing Research Projects: Having an address to receive project products (including mechanism and policy projects); registering to publish articles in the Journal of Science and Technology of the Ministry of Agriculture and Rural Development, relevant ministries, sectors, localities, or foreign science and technology journals.

b) Objectives and Conditions for Implementing Models

- Objectives: Models implementing the provisions of Clause 4, Section II, Article 1 of Decision No. 45/QĐ-TTg.

- Conditions for Units Implementing Models: Having functions and tasks suitable for the field of the model to be implemented, meeting the requirements stipulated in Circular No. 07/2014/TT-BKHCN dated May 26, 2014, of the Ministry of Science and Technology on procedures and formalities for determining national scientific and technological tasks funded by the state budget (for models supported by the central government budget) and the requirements of the provincial People's Committee (for models supported by the local government budget).

3. Content and Levels of Expenditure for Scientific Research Projects: Implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

          4. Content and Level of Support for Model Implementation

a) Content of Support and Level of Support:

- Supporting the construction of experimental models, including exemplary rural models connected with civilized cities; new cooperative models operating under the Cooperative Law 2012: The state budget will provide funding for the implementation of model projects according to the specific requirements of each project.

- Supporting the implementation of planning and architectural models for new rural areas; models applying renewable energy technologies to build new rural areas; models managing and treating rural environmental issues; models developing sustainable agriculture and rural areas adaptable to climate change: The state budget will provide up to 70% of the project costs (excluding factory buildings) based on the current state budget classification; the remaining funds will be supported by other economic and social development programs, and beneficiaries of the models will contribute.

- Supporting the implementation of models for agricultural product preservation, processing, and organized commodity production linked to value chains; models applying irrigation technologies combined with agricultural practices that reduce methane emissions and greenhouse effects; high-tech agricultural production models integrated with agricultural mechanization: The state budget will provide up to 50% support; models applying advanced technologies suitable for difficult mountainous, border, and island regions: The state budget will provide up to 70% of the project costs (excluding factory buildings) as stipulated in Circular No. 348/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance on financial management for the "Program to Support the Application and Transfer of Scientific and Technological Progress to Promote Economic and Social Development in Rural Areas, Mountainous Regions, and Ethnic Minority Areas from 2016 to 2025"; the remaining funds will be contributed by organizations and beneficiaries of the model projects.

b) Scale of Model Implementation, Technical and Economic Standards, and Support Content for Each Type of Model as Directed by the Ministry of Agriculture and Rural Development (for models organized by the Ministry of Agriculture and Rural Development); Provincial People's Committees (for models organized by provincial People's Committees).

c) Management Costs for Models: Units implementing models may allocate up to 3% of the budget estimate (the state-supported portion) for management, guidance, inspection, and supervision of model implementation.

d) State Budget Support Funds Shall Be Provided According to the Project Schedule and Corresponding to the Actual Investment Ratio of the Model Project Owner

5. Other Expenditure Items:

a) Honoraria for Members of the Steering Committee and the Head of the Science and Technology Program to Serve New Rural Development. Implemented in accordance with Joint Circular No. 207/2013/TTLT-BTC-BKHCN dated December 25, 2013, of the Ministry of Finance and the Ministry of Science and Technology on Financial Management of National Key Science and Technology Programs.

b) Expenditure for Building Content and Organizing Seminars, Conferences, and Training Sessions: Implemented in accordance with Clause 1, Article 3 of this Circular.

6. The funding sources for implementation shall be guaranteed from the budget for science and technology affairs expenses; counterpart funds from local budgets, financial support from international cooperation organizations, enterprises, agricultural cooperation organizations, and other lawful sources; integration from economic and social development programs and other related science and technology programs.

Article 9. Support for Developing Rural Industries

1. The scope of expenditure and expenditure levels shall be implemented in accordance with the provisions of Government Decree No. 66/2006/NĐ-CP dated July 7, 2006 on developing rural industries and guiding documents for implementation.

2. Based on the scope of expenditure and expenditure levels prescribed in this Circular, the People's Committee of the province shall direct the specific level of support and duration of support for each item in accordance with the conditions and resources of each province.

3. The funding sources for implementation shall be guaranteed from the budget for economic activities expenses.

Subsection 2

Support for Training Human Resources to Develop Cooperatives

period 2015-2020

Article 10. Objectives, Scope, and Content of Implementation

The objectives, scope, and content of support for training human resources to develop cooperatives during the period 2015-2020 shall be carried out in accordance with Decision No. 2261/QĐ-TTg dated December 15, 2014 of the Prime Minister approving the Program to Support Cooperative Development during the period 2015-2020 and guidance from the Ministry of Planning and Investment.

Article 11. Scope of Expenditure and Expenditure Levels

1. The scope of expenditure and expenditure levels: Shall be implemented in accordance with Circular No. 340/2016/TT-BTC dated December 29, 2016 of the Ministry of Finance guiding the level of support and financial mechanisms for supporting the training of cooperative human resources, establishing new cooperatives, and restructuring cooperative operations under the Program to Support Cooperative Development during the period 2015-2020.

2. The funding sources for implementation shall be guaranteed from the budget for education and vocational training expenses.

Subsection 3

Improving the Quality of Vocational Training for Rural Labor

Article 12. General Scope of Expenditure and Expenditure Levels

1. Expenditure for establishing and appraising projects to support initial-level training and training under three months: Shall be implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

2. Expenditure for renting venues, machinery, and equipment for training purposes: The expenditure level shall be based on the contract price and actual rental costs at the time of rental, suitable for specific tasks and decided by the head of the implementing unit.

3. Expenditure for organizing training classes and refresher courses for primary-level teachers, training under three months, teaching skills for vocational instructors, training and refresher courses for vocational education managers both domestically and internationally; training and refresher courses for business knowledge and entrepreneurship instructors for rural labor; refresher courses for management and vocational training advisory skills, job placement advisory services for rural labor; enhancing the capabilities of vocational education teacher teams, vocational training managers, and advisors on vocational training and employment: The scope of expenditure and expenditure levels shall be implemented in accordance with Clause 1, Article 3 of this Circular.

4. Expenditure for managing and inspecting the implementation of vocational training for rural labor; expenditure for building information management systems and databases on vocational training for rural labor: Shall be implemented in accordance with Articles 45 and 46 of this Circular.

Article 13. Propaganda, counseling on vocational training and employment

1. Expenditure for communication activities

a) Content of expenditure

- Expenditure for information dissemination and propaganda on vocational training and employment for rural workers through mass media, including newspapers, magazines, bulletins, periodicals, specialized periodicals, radio stations, television stations, mobile information services, and specialized exhibitions;

- Expenditure for printing propaganda materials; publishing books on career selection and employment handbooks for rural workers and other related activities.

b) The head of the agency assigned to carry out communication tasks shall be responsible for selecting the form, content, and level of support, ensuring economy, effectiveness, and compliance with legal provisions on bidding, ordering, and assigning tasks.

2. Expenditure for counseling on vocational training and employment for rural workers and persons with disabilities: The expenditure rate is 15,000 VND/person counseled.

3. Expenditure for the construction and compilation of materials to organize knowledge and skill enhancement programs for the propaganda team, which are cadres of the Farmers' Association. Specific expenditure rates are as follows:

a) Expenditure for compiling materials: 60,000 VND/page (350 words);

b) Expenditure for overall revision and editing: 40,000 VND/page (350 words);

c) Expenditure for review and comment: 35,000 VND/page (350 words).

Article 14. Reviewing, updating, and supplementing vocational training needs

1. The content of reviewing, updating, and supplementing vocational training needs for rural workers shall be implemented according to the provisions at Subpoint b Point 1 Section V Article 1 Decision No. 1956/QD-TTg dated November 27, 2009 of the Prime Minister approving the Rural Workers Vocational Training Program until 2020 (hereinafter referred to as Decision No. 1956/QD-TTg); Clause 8 Article 1 Decision No. 971/QD-TTg dated July 1, 2015 of the Prime Minister amending and supplementing Decision No. 1956/QD-TTg (hereinafter referred to as Decision No. 971/QD-TTg).

2. Expenditure rate: Implemented according to the provisions at Clause 5 Article 3 of this Circular.

Article 15. Developing training programs, teaching materials, and instructional materials for primary level, less than three months

1. Expenditure for developing training programs

a) Expenditure for job analysis and work analysis to establish occupational knowledge and skill standards

- Soliciting expert opinions on job analysis diagrams: Maximum expenditure rate is 250,000 VND/opinion in writing (maximum seven opinions);

- Compiling job analysis forms from three steps of work or fewer: Expenditure rate is 250,000 VND/form, four to five steps of work is 280,000 VND/form, and six steps of work or more is 320,000 VND/form;

- Soliciting expert opinions on work analysis forms: maximum 500,000 VND/form/opinion in writing (maximum seven opinions);

- Finalizing job analysis and work analysis forms from three steps of work or fewer: 220,000 VND/form, four to five steps of work: 250,000 VND/form, and six steps of work or more: 260,000 VND/form.

b) Expenditure for designing approved training programs: 25,000 VND/hour.

c) Expenditure for compiling training programs

- Compiling new programs: 70,000 VND/hour (including the cost of hiring experts to guide and supervise program development at 15,000 VND/hour);

- Revising and editing overall programs: 40,000 VND/hour.

d) Expenditure for reviewing and evaluating programs: 35,000 VND/hour.

đ) Expenditure for revising and supplementing programs: The maximum expenditure rate is 30% of the expenditure rate for newly developed programs as stipulated in Point c Clause 1 of this Article.

The standard number of hours for designing, compiling, and reviewing training programs for each primary level occupation, less than three months, shall be carried out according to the provisions in Circular No. 42/2015/TT-BLDTBXH dated October 20, 2015 of the Ministry of Labor, Invalids, and Social Affairs on primary level training and Circular No. 43/2015/TT-BLDTBXH dated October 20, 2015 of the Ministry of Labor, Invalids, and Social Affairs on regular training.

2. Expenditure for compiling training textbooks for primary level, less than three months

a) Writing textbooks (including the cost of hiring experts to guide and supervise): The expenditure rate is 60,000 VND/page (350 words);

b) Drawing technical drawings and illustrations in textbooks: The expenditure rate ranges from 130,000 VND to 260,000 VND/drawing depending on the complexity of the drawing and illustration;

c) Revising and editing overall: 40,000 VND/page (350 words);

d) Reviewing, critiquing, and commenting: 35,000 VND/page (350 words);

đ) Expenditure for revising and supplementing textbooks: The maximum expenditure rate does not exceed 45% of the expenditure rate for newly developed textbooks.

3. Expenditure for developing teaching materials

a) Expenditure for developing guidance materials: The maximum expenditure rate is 70% of the expenditure rate for compiling training textbooks for primary level, less than three months as stipulated in Clause 2 of this Article;

b) Expenditure for purchasing learning materials: Implemented according to specific quotas defined for each occupation and procurement regulations currently in force by the State regarding goods, materials, equipment purchases, and related documents.

4. Expenditure for developing training programs and textbooks for intermediate and college levels through distance education: The content and expenditure rate are implemented according to the pilot provisions for developing training programs and textbooks for intermediate and college levels.

5. Expenditure for developing economic and technical norms and lists of training equipment for primary level occupations and training less than three months: The content and expenditure rate are implemented according to the provisions in the Appendix attached to this Circular.

6. Establishing exit standards and accompanying evidence (minimum knowledge volume, competency requirements that learners achieve upon graduation) for primary level, including:

a) Conducting surveys, evaluations, and selecting minimum knowledge volume and competency requirements that learners achieve upon graduation for primary level: The expenditure rate is implemented according to the provisions in Circular No. 109/2016/TT-BTC.

b) Editing, reviewing, critiquing, commenting, approving, and issuing minimum knowledge volume and competency requirements that learners achieve upon graduation for primary level:

- Design expenditure: 30,000 VND/hour;

- Compilation expenditure: 100,000 VND/hour;

- Overall revision and editing expenditure: 60,000 VND/hour;

- Expenditure for soliciting expert opinions to revise and complete: 2,000,000 VND/opinion (maximum seven opinions);

- Hiring experts, consulting guidance, supervising construction: 25,000 VND/hour;

- Reviewing, commenting, evaluating: 40,000 VND/hour;

- Editing, supplementing regulations, including: Designing, compiling, repairing, overall editing calculated at 30% of the new construction cost; Surveying, seminar, soliciting expert opinions, hiring experts, consulting guidance, supervising construction; reviewing, commenting, evaluating calculated at 100% of the new construction cost.

Article 16. Compiling training programs and materials

1. Content of expenses: Compiling training programs and materials for vocational skills enhancement for primary level vocational teachers and instructors; new technology training programs; advanced vocational skills training programs; management staff training programs for vocational education institutions; management and vocational training counseling programs; employment counseling programs; business knowledge and entrepreneurship training programs for rural workers.

2. Levels of expenditure

a) Compiling training programs:

- Compiling training programs: 100,000 VND/hour;

- Repairing, overall editing: 40,000 VND/hour;

- Reviewing training programs: 30,000 VND/hour.

b) Compiling training materials

- Compiling training materials: 55,000 VND/page (350 words);

- Repairing, overall editing: 35,000 VND/page (350 words);

- Reviewing, commenting, evaluating training materials: 20,000 VND/page (350 words).

c) Editing, supplementing training programs and materials: Maximum at 30% of the new construction cost.

The standard hours specified for each training program and material for primary level vocational teachers and instructors shall be implemented according to the regulations of the Minister of Labor, Invalids and Social Affairs.

Article 17. Documents for renewalSupporting repair of physical infrastructure, purchasing training equipment, transportation means for mobile training

1. Recipients of support

a) Vocational education centers under district-level public institutions or district-level vocational education and general education centers that have been reorganized according to Circular Joint Circular No. 39/2015/TTLT-BLDTBXH-BGDĐT-BNV dated October 19, 2015 of the Ministry of Labor, Invalids and Social Affairs, the Ministry of Education and Training, and the Ministry of Home Affairs guiding the merger of district-level vocational training centers, general education centers, and comprehensive technical and vocational guidance centers into district-level vocational education and general education centers (hereinafter referred to collectively as district-level public vocational education centers);

b) Public intermediate craft schools, public intermediate schools in districts without district-level public vocational education centers;

c) Youth employment service centers; Youth vocational education centers.

2. Support implementation according to Decision No. 1956/QD-TTg to continue supporting investment in physical infrastructure and training equipment during the period from 2016 to 2020. Ministries, sectors, localities shall review and propose lists of facilities stipulated in Clause 1 of Article 17 of this Circular that were not supported during the period from 2009 to 2015 or were fully supported during the period from 2009 to 2015 but did not meet the requirements for ensuring training quality, to be submitted to the Ministry of Labor, Invalids and Social Affairs for consolidation and approval of the list of facilities to be supported for investment during the period from 2016 to 2020 according to regulations. The support for purchasing pickup trucks shall be carried out according to current State regulations on standards, norms, and management and use of travel vehicles in state agencies, public institutions, and state-owned enterprises. Localities shall not use the program's operating funds to invest in and construct new public vocational education institutions.

3. The level of support shall be based on the Project approved by the competent authority, consistent with the allocated budget estimate and Decision No. 1956/QD-TTg; ensuring the total level of support does not exceed 30% of the operating funds allocated for the "Improving the Quality of Vocational Training for Rural Workers" content.

          Article 18Building and expanding models of vocational training for rural workers

1. Content, level of expenditure, method of implementing pilot training models for rural workers through contracts between state management agencies and training institutions as stipulated in Circular No. 152/2016/TT-BTC dated October 17, 2016 of the Ministry of Finance on managing and using support funds for primary level training and training under three months (hereinafter referred to as Circular No. 152/2016/TT-BTC).

Specifically, training through apprenticeship, trade transmission, and specialized training for persons with disabilities shall be settled based on actual quantities; content and level of expenditure shall be implemented according to Circular No. 152/2016/TT-BTC.

2. Expenditure for expanding training models for rural workers (including inspection, evaluation, summary, guidance for expansion): Not exceeding 5% of the total funding for building the model.

Article 19. Vocational training for rural workers

1. The content of vocational training activities for rural workers, persons with disabilities, artisans, skilled workers in accordance with labor market demand: Implemented in accordance with the provisions at Point g Clause 8 Article 1 Decision No. 971/QD-TTg, Point c Clause 3 Section II Decision No. 1100/QD-TTg dated June 21, 2016 of the Prime Minister approving the Implementation Plan of the United Nations Convention on the Rights of Persons with Disabilities and Decision No. 46/2015/QD-TTg dated September 28, 2015 of the Prime Minister stipulating support policies for primary level training and training under three months.

2. Content and expenditure levels: Implemented in accordance with Circular No. 152/2016/TT-BTC.

Specifically, training through apprenticeship, trade transmission, and specialized training for persons with disabilities shall be settled based on actual quantities; content and level of expenditure shall be implemented according to Circular No. 152/2016/TT-BTC.

          Article 20. Sources of funding

The sources of funding for implementation shall be guaranteed from the state budget for the expenses of education and vocational training programs.

 

Section 4

POVERTY REDUCTION AND SOCIAL SECURITY

Article 21. Poverty reduction

1. Content and expenditure levels: Implemented in accordance with Circular No. 15/2017/TT-BTC dated February 15, 2017 of the Ministry of Finance on managing and using funds for the National Target Program on Sustainable Poverty Reduction for the period 2016-2020.

2. Sources of funding: The National Target Program on Sustainable Poverty Reduction for the period 2016-2020 and other lawful sources of funding.

Article 22. Implement social security programs in communes, villages

1. Content and expenditure levels: Implemented in accordance with current regulations and certain contents and expenditure levels as follows:

a) Propaganda and dissemination of social security policies, specifically:

- Producing radio and television programs on mass media; purchasing, reproducing and distributing communication materials. The choice of form, content of propaganda, and communication programs is decided by the head of the agency responsible for communication based on the approved budget and implemented according to current regulations on tendering, ordering, and providing public service tasks funded by the state budget.

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

b) Community broadcasting (supporting editing and broadcasting)

- Editing cost: 80,000 VND per article from 350 to less than 600 words, 100,000 VND per article from 600 words and above;

- Broadcasting allowance: 15,000 VND per session. In cases of broadcasting in ethnic languages, the allowance is 20,000 VND per session.

c) Organizing specialized lectures, policy dialogues

- Training allowances for lecturers, drinking water for participants as stipulated in Clause 1 Article 3 of this Circular;

- Renting conference halls, backdrops, tents, tables and chairs, audio equipment (if any): Expenditure level according to contracts, receipt notes or invoices (in case of renting services).

d) Supporting minor renovation and repair of communal public works in villages and communes to ensure accessibility for persons with disabilities

- Budget preparation, allocation, and distribution for minor renovation and repair of communal public works in villages and communes shall be carried out in accordance with the State Budget Law and guiding documents;

- Management and settlement of funds for minor renovation and repair of communal public works in villages and communes shall be carried out in accordance with Section D Part II Circular No. 86/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance on management and settlement of investment capital and investment-like expenditure from the state budget (hereinafter referred to as Circular No. 86/2011/TT-BTC) and Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing some articles of Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance on control and settlement of state budget expenditures through the State Treasury (hereinafter referred to as Circular No. 39/2016/TT-BTC). For communal renovation and repair projects where the commune is the main investor with community participation, they shall be implemented in accordance with Article 49 of this Circular.

đ) Expenditure for inspection and evaluation of the implementation of social security policies in the locality: Implemented in accordance with Clause 4 Article 3 of this Circular.

Article 23. Sources of funds

The sources of funds include the regular budget of local finance, funds integrated from the National Target Program on Sustainable Poverty Reduction for the period of 2016-2020, social welfare programs, and other sources.

Section 5

 DEVELOPMENT OF EDUCATION IN RURAL AREAS

          "d) Within no more than one working day from the date of receiving the dossier submitted for administrative procedures by the specialized agency assigned by the Provincial People's Committee, the Chairman of the Provincial People's Committee shall issue a notification of the result of the inspection of plant-based food exports or a certificate at the request of the importing country.". Contents and Levels of Expenditure

1. The items of expenditure and general levels of expenditure shall be implemented in accordance with the provisions of Clause 1 and Clause 5, Article 3 of this Circular, specifically:

a) Expenditure for inspection, evaluation, summary, conferences, seminars; expenditure for training and capacity building for special education content and ethnic minority languages for managers, teachers, and staff of specialized schools and educational institutions in ethnic minority areas;

b) Expenditure for compiling materials, printing, and distributing special materials for specialized schools and educational institutions in ethnic minority areas;

c) Expenditure for surveys and studies on the following contents: number of illiterates and re-illiterates aged 15-60; universalization of preschool, primary, and lower secondary education; inspection and recognition of universal education and eradication of illiteracy.

2. Expenditure to support learning materials for literacy eradication and prevention of re-illiteracy:

a) For learners in literacy classes supported by the state, depending on the actual situation at the locality, the People's Committee of the province shall approve the list of learning materials and the quantity of such materials to be supported within the scope of the list of learning materials for junior high school students as stipulated in Clause 6, Article 2 of the Joint Circular No. 109/2009/TTLT/BTC-BGDĐT dated May 29, 2009 issued by the Ministry of Finance and the Ministry of Education and Training guiding certain financial regimes for students in boarding schools for ethnic minorities and preparatory universities for ethnic minorities;

b) For evening universalization and literacy classes, the state budget shall support expenditure for lighting at night, purchasing notebooks to track the learning process, and common textbooks. The actual level of support shall be decided by the locality based on the balanced budget, scale, and duration of operation of the literacy classes.

3. Expenditure for propaganda and mobilizing illiterates and re-illiterates to attend literacy classes. The actual level of support shall be decided by the locality based on the balanced budget, scale, and duration of operation of the literacy classes.

4. Expenditure for universalization of preschool education for five-year-olds, universalization of primary education, and universalization of lower secondary education: Expenditure to support infrastructure for preschools, primary schools, and lower secondary schools to ensure conditions regarding school size, facilities, and equipment reaching national standards level (1). Procurement shall be carried out in accordance with current regulations on procurement of goods, supplies, and equipment and related documents.

5. Expenditure for remuneration for teachers and non-staff members teaching literacy and anti-re-illiteracy classes, specifically:

a) For teachers within the staffing quota: The level of expenditure for remuneration shall be calculated based on the actual hours taught. In cases where the number of teaching hours exceeds the standard quota, payment shall be made according to the provisions of the Joint Circular No. 07/2013/TTLT-BGDĐT-BNV-BTC dated March 8, 2013 issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of the overtime pay system for teachers in public educational institutions;

b) For those outside the staffing quota who meet the required qualifications and have the ability to teach and voluntarily participate in teaching literacy classes:

- In the case of remuneration: The state budget shall provide support for remuneration for these individuals according to agreed contracts. The maximum remuneration level under the contract shall be equivalent to the salary of a teacher within the staffing quota with the same level of education, years of service, and grade level as stipulated in the salary table attached to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the wage regime for cadres, civil servants, officials, and armed forces personnel.

- For volunteers: The state budget shall provide support for food, accommodation, and travel expenses for these individuals according to the travel expense regulations. The content and level of expenditure shall be implemented in accordance with Circular No. 40/2017/TT-BTC.

Article 25. Sources of Funding

The sources of funding for implementation shall be guaranteed from the state budget through expenditures on public education and vocational training programs.

Chapter 6

 DEVELOPMENT OF RURAL HEALTH SERVICES, IMPROVEMENT OF HEALTH CARE QUALITY FOR RURAL POPULATION

 HEALTH CARE FOR RURAL POPULATION

Article 26. Contents and General Expenditure Levels

1. The contents of expenditure shall be carried out according to the provisions of Clause 1 and Clause 5, Article 3 of this Circular, specifically as follows:

a) Expenditure for new training of village midwives according to the program issued by the Ministry of Health; training and refresher courses to improve the professional skills of nutrition volunteers, village midwives not receiving salaries from the state budget, and staff directly involved in reproductive health activities and improving children's nutritional status as decided by the Director of the Department of Health.

Specifically, village midwives not receiving salaries from the state budget participating in training according to the program issued by the Ministry of Health will be supported as follows:

- Travel expenses (one round trip) from their legal place of residence to the training location: VND 200,000 per person per course for those residing more than 15 kilometers away from the training location; VND 300,000 per person per course for those residing in particularly difficult economic and social areas more than 10 kilometers away from the training location.

- Food expenses during the training period: VND 40,000 per person per day of actual training for midwives belonging to poor households or ethnic minorities; VND 30,000 per person per day of actual training for other participants.

b) Expenditure for summary meetings, final reviews, training sessions to implement tasks; professional seminars; awareness campaigns, dissemination, and behavior change regarding hygiene and health care in the community;

c) Expenditure for conducting surveys and statistics.

2. Expenditure for purchasing medicines, medical equipment, consumables, special tools and items (hereinafter referred to as goods) used for professional activities related to reproductive health and improving children's nutritional status (including goods purchased to serve practical clinical and pre-clinical training classes if applicable). The quantity shall be based on actual needs within the price range and standard levels of goods suitable for the technical level of the unit, as stipulated by the competent authority.

3. Expenditure for subsidizing health workers traveling for professional supervision on reproductive health and nutrition monitoring (excluding travel allowances specified in Circular No. 40/2017/TT-BTC): VND 30,000 per person per day for supervision.

4. Expenditure for compensating village health volunteers participating in reproductive health activities, improving children's nutritional status, and other health activities: Depending on the specific needs, nature of each type of disease, project, and geographical conditions of each commune, the local competent authority shall determine the number of volunteers per commune based on guidelines from the Ministry of Health. The support level shall be decided by the People's Council at the provincial level upon proposal by the Chairman of the Provincial People's Committee.

5. Expenditure for organizing counseling sessions on reproductive health, nutrition monitoring, including:

a) Renting conference halls, backdrops, tents, tables, chairs, audio equipment (if any): The expenditure level shall be implemented according to the contract (in the case of service rental) or market prices in the locality and valid expense receipts (receipts or invoices);

b) Expenditure for materials, drinking water for participants; remuneration for speakers: The content and level of expenditure shall be carried out according to the provisions of Clause 1, Article 3 of this Circular.

In the case where the speaker is a volunteer or a rural health worker: The expenditure level for lecturers and speakers who are officials, civil servants, and employees working at units from district level and below shall be applied.

6. Expenditure for organizing screening campaigns (maximum five days per cluster) for detecting infectious diseases and cancers of the reproductive system and improving children's nutritional status; campaigns for supplementing Vitamin A and micronutrients (on June 1st and December 1st annually):

a) Support for organizational work: VND 800,000 per commune per campaign (for particularly difficult communes); VND 500,000 per commune per campaign (for other communes).

b) Purchase of essential medicines and consumables: The quantity shall be based on actual needs within the price range and standard levels of goods suitable for the technical level of the unit, as stipulated by the competent authority.

c) Support for those involved in organizing and implementing:

- For doctors, medical assistants, midwives, and nurses (excluding travel allowances): VND 150,000 per person per day in particularly difficult coastal and island communes, border communes, safe zones, and communes as decided by the Prime Minister; VND 100,000 per person per day for other communes.

- For local service providers: VND 75,000 per person per day in particularly difficult coastal and island communes, border communes, safe zones, and communes as decided by the Prime Minister; VND 50,000 per person per day for other communes.

d) Remuneration for volunteers involved in distributing invitation forms and implementing activities before the screening campaign (maximum three days) and during the screening period in the community (if applicable).

đ) Expenditure for fuel for transporting equipment, supplies, and medicines: The expenditure level shall be implemented according to the contract (if any) and valid expense receipts.

7. Expenditure for establishing and implementing new pilot models approved by the decision of the Ministry of Health. The content and expenditure level are as follows:

a) Research, project development, establishment of new models, pilot models, and detailed plans for implementing models; development of expansion projects and detailed plans for implementing successful tested models: The content and expenditure level shall be carried out according to the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

b) Hiring experts to evaluate pilot models, guide the establishment of programs, and supervise models according to current regulations.

c) Organizing seminars, training sessions, and disseminating knowledge about applying models: Carried out according to the provisions of Clause 1, Article 3 of this Circular.

8. Payment for local guides during inspection, supervision, and investigation rounds in areas with difficult access or hard-to-reach communities, as decided by the Department of Health Director (if necessary): Implement according to the provisions of Clause 6, Article 3 of this Circular.

9. Hiring costs for ethnic language interpreters (if necessary) during rounds of examination, screening, and management at the community level and communication campaigns: The payment levels shall be implemented according to the provisions of Circular No. 01/2010/TT-BTC.

10. Costs for reviewing maternal deaths and child deaths in the community when deemed necessary by the competent authority:

- Costs for convening the Review Board: The payment level is stipulated in Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

- Travel expenses: The payment level is stipulated in Circular No. 40/2017/TT-BTC.

- Hiring costs for local guides (if necessary): The payment level is stipulated in Point b, Clause 18, Article 4 of this Circular.

11. Condolence payments to families of individuals who died due to interventions related to nutrition and reproductive health: Payment level is 500,000 VND per individual.

12. Rewards for collectives and individuals with outstanding achievements in organizing and implementing activities, as decided by the competent authority: Content and payment levels shall be carried out according to the laws on commendation and rewards.

Article 27. Special Costs for Reproductive Health Care

1. Allowance for midwives in villages and hamlets in mountainous, remote, and island areas who have been trained and are directly engaged in reproductive health care activities in the community (and have not yet received the village health worker allowance under Decision No. 75/2009/QĐ-TTg dated May 11, 2009 of the Prime Minister regarding the allowance system for village health workers): 300,000 VND/village, hamlet/month.

2. Support for midwife kits in villages and hamlets according to professional guidelines issued by the Minister of Health.

3. Testing costs for identifying pathogens causing reproductive tract infections and cervical cancer (including sample collection costs) according to current medical service pricing.

Article 28. Special Costs for Improving Child Nutrition

1. Support for purchasing raw materials for nutrition practice and food preparation techniques for pregnant women and caregivers of children under five years old suffering from malnutrition or obesity: 10,000 VND/person.

2. Purchase and transportation costs for nutritional products provided free of charge to pregnant women, lactating women, and children under five years old suffering from malnutrition in households classified as poor in particularly difficult communes: Quantity according to the regulations of the competent authority within the approved budget estimate.

In cases where implementation is carried out concurrently with campaigns to improve child nutrition status or campaigns to supplement vitamin A and micronutrients (June 1st and December each year), only one transportation cost support will be provided according to Clause 2 of this Article or Point d, Clause 6, Article 26 of this Circular.

Article 29. Sources of Funding

The funding for integration shall be sourced from various target programs, other programs, and projects.

Section 7

IMPROVING THE QUALITY OF RURAL CULTURAL LIVING STANDARDS

FOR NEW RURAL AREAS

Article 30. Contents of Expenditure

1. Cultural materials used in cultural institutions:

a) Legal books: The source of books and funding shall be implemented according to Decision No. 06/2010/QĐ-TTg dated January 25, 2010, of the Government Chairman on the construction, management, and exploitation of legal bookcases.

b) Books and materials on agriculture and rural areas: Collaboration with the agricultural sector and rural development in circulating and disseminating materials on agricultural extension, fishery extension, forestry extension, etc. The funding for implementation shall come from agricultural extension programs, local budgets, and other legitimate sources of fundraising.

c) Provision of cultural books, newspapers, and magazines

- Target Program on Cultural Development (content of book distribution, equipment, and cultural information products for Border Guard posts and Cultural Propaganda Teams of the Border Guard Force to eliminate cultural blank spots at border and island regions; Supporting cultural publications for particularly difficult communes, mobile information teams at district level in particularly difficult areas; some boarding schools for ethnic minorities).

- Free newspaper distribution program for ethnic minority and mountainous regions, particularly difficult areas;

- Contributions from the people and society.

2. Organizing cultural, sports activities, and recreational activities for children at commune, village levels: Central budget supplements with specific purposes for local budgets, commune-level budgets, and voluntary, lawful fundraising from the public to organize cultural and sports activities according to specialized guidance by the Ministry of Culture, Sports, and Tourism.

3. Promoting good models for showcasing cultural identity and fine traditions of each region, area, and ethnic group

a) The Ministry of Culture, Sports, and Tourism, Department of Culture, Sports, and Tourism (Department of Culture and Sports) implement approved programs and projects (Target Program on Cultural Development; scientific research topics; basic investigation projects) from the funding for these tasks.

b) Local budget (provincial, district level) implements the expansion of research results for appropriate dissemination locally (traditional cultural values of the locality, region; restored festivals...).

4. Procurement, replacement, repair of cultural and sports facilities and equipment serving professional activities of cultural and sports institutions (speakers, radio stations, microphones, stage backdrops, basic sports training equipment...): Central budget supplements with specific purposes for local budgets; local budgets, and voluntary contributions from residents in the area.

Article 31. Sources of Funding

The funding for implementation shall be guaranteed by the budget from cultural and information affairs expenses; annual regular budget allocations assigned to the Ministry of Culture, Sports, and Tourism, localities, and community fundraising.

Section 8

ENVIRONMENTAL SANITATION IN RURAL AREAS, REMEDIATION OF POLLUTION

AND IMPROVEMENT OF ENVIRONMENT AT CRAFT VILLAGES

         Article Article 32. Support for Building Sanitary Toilets

1. Content of expenditure: Support for building new, repairing, and upgrading sanitary toilets for households (poor households, near-poor households, and policy beneficiary families); schools (kindergartens, primary schools, secondary schools, high schools), health stations.

2. Level of expenditure:

a) For households

- Poor households and policy beneficiary families will be supported by the state budget up to 70% of the cost of a model sanitary toilet;

- Near-poor households will be supported by the state budget up to 35% of the cost of a model sanitary toilet;

b) For other entities (schools, health stations): The provincial People's Committee shall specify the level of support but not exceeding 25% of the cost of a model sanitary toilet.

c) The provincial People's Committee or the agency authorized by the provincial People's Committee shall approve the design and cost of a sanitary toilet suitable for local conditions as the basis for support.

3. The process of supporting the construction of sanitary toilets shall be carried out according to the guidelines of the provincial People's Committee.

Article 33. Support for Building Livestock Shelters that Meet Sanitation Standards

1. Content of support: Supporting poor households, near-poor households, and policy families to build livestock shelters that meet sanitation standards (including equipment, facilities, waste collection and treatment systems, veterinary hygiene, and environmental protection), contributing to ensuring that the proportion of households with livestock shelters meeting sanitation standards reaches the prescribed standard.

2. Level of support: Poor households and policy families will be supported by the state budget up to 70% of the cost of building livestock shelters that meet sanitation standards. Near-poor households will be supported by the state budget up to 35% of the cost of building livestock shelters that meet sanitation standards.

3. The People's Committee of the province or the agency authorized by the provincial People's Committee shall approve model designs and construction costs for livestock shelters that meet sanitation standards, suitable for local conditions, as a basis for support.

Article 34. Support for Waste Collection and Treatment; Wastewater Collection and Treatment; Green, Clean, and Beautiful Landscape Improvement

          1. Objectives, contents, principles, and procedures for support: Implemented according to the guidelines of the Ministry of Agriculture and Rural Development, the Ministry of Natural Resources and Environment, and the provincial People's Committee.

2. Content of support: Supporting activities for waste collection and treatment at particularly difficult communes, traditional craft villages, and recognized craft villages in encouraged industries under Decree No. 19/2015/NĐ-CP dated February 14, 2015 of the Government detailing certain provisions of the Environmental Protection Law; supporting poor households, near-poor households, and policy families to build mobile garbage pits for household waste sorting and treatment; supporting communication activities, raising awareness, training, and field visits to learn about models of waste and wastewater management, collection, and treatment for organizations and individuals involved in implementing environmental criteria in new rural development; supporting the purchase of trees, seeds, fertilizers, and the construction of tree rows along planned roads; supporting the improvement and restoration of public water areas within residential areas (including ponds, lakes, canals, ditches, and rivers) to create and improve rural landscape environments.

          3. Levels of support are implemented according to current regulations; specifically, travel expenses, conference organization costs, program framework construction, and textbook compilation for courses are carried out according to Clause 1 of Article 3 of this Circular. The provincial People's Committee bases on current regulations and actual implementation in the locality to specify specific levels of support suitable for local conditions and resources.

Article 35. Remediation of Pollution and Improvement of the Environment in Particularly Severely Polluted Craft Villages

1. Content of support: Supporting the upgrading and expansion of centralized waste collection and treatment systems in craft villages severely polluted, according to projects approved by competent authorities (including investigation, survey, analysis, assessment of pollution conditions to develop projects, inspection, and project acceptance).

2. The maximum level of support from central government funds is not more than 50% of the total project cost; the remainder comes from local government funds and other sources (if available).

3. Conditions for receiving support: Projects are considered for funding when they meet the following conditions:

a) They have been approved by competent state agencies according to current laws and included in the annual budget plan;

b) The provincial People's Committee issues a commitment letter to allocate sufficient matching funds to implement the project and commits that the project has not yet received funding or support from other sources;

c) The project must include plans and commitments for sustainable operation and maintenance of the waste collection and treatment system after completion of the project;

d) Priority is given to funding for provinces and centrally-administered cities still receiving subsidies from the central government budget.

4. For projects funded by the central government, if the locality fails to implement the project, does not allocate matching funds as committed, or uses the funds for purposes other than intended, then the funds provided must be recovered and returned to the central government budget.

          5. Proposals for support, criteria for identifying particularly severely polluted craft villages eligible for priority support are guided by the Ministry of Natural Resources and Environment.

          Article 36. Sources of Funding

The funding sources are guaranteed by the budget from environmental affairs expenditure, community contributions, enterprises, and other organizations as stipulated by law.

Section 9

IMPROVING QUALITY AND ENHANCING THE ROLE OF PARTY ORGANIZATIONS, STATE ADMINISTRATIONS, AND SOCIAL POLITICAL ORGANIZATIONS

IN BUILDING NEW RURAL AREAS

Article 37. Contents of Expenditure

1. Content 1: Training and enhancing administrative management knowledge and specialized economic and social management skills for grassroots cadres and civil servants

a) Expenditure on compiling and revising training materials to enhance administrative management knowledge and specialized economic and social management skills for grassroots cadres and civil servants during the period from 2016 to 2020;

b) Expenditure on organizing training courses, seminars, and capacity-building sessions for grassroots cadres and civil servants in accordance with the program content;

c) Expenditure on travel expenses for directing, inspecting, supervising, and implementing capacity-building activities for grassroots cadres and civil servants.

2. Content 2: The Vietnam Fatherland Front and political-social organizations participating in building new rural areas under the mass movement "All People United to Build New Rural Areas and Civilized Urban Areas"

a) Expenditure on travel expenses for working groups to direct, inspect, supervise, and survey issues related to monitoring activities;

b) Expenditure on organizing meetings to implement, review, and conclude monitoring activities, organize roundtable discussions, and seminars on monitoring work;

c) Expenditure on building reports on monitoring results and drafting recommendations;

d) Expenditure on providing written comments on monitoring activity reports;

b) Expenditure on information dissemination and publicity through mass media;

d) Expenditure on rewarding collectives and individuals with outstanding achievements in implementing the mass movement "All People United to Build New Rural Areas and Civilized Urban Areas";

đ) Other expenditures directly serving monitoring work.

3. Content 4: Implementing the mass movement "The Whole Country Unites to Build New Rural Areas"

a) Expenditure on propaganda through communication channels about the mass movement "The Whole Country Unites to Build New Rural Areas";

b) Expenditure on compiling, printing, and distributing materials about exemplary models participating in building new rural areas;

c) Expenditure on travel expenses for inspecting and supervising the implementation of the mass movement "The Whole Country Unites to Build New Rural Areas";

d) Expenditure on rewarding individuals, businesses, and entrepreneurs who have contributed to building new rural areas.

4. Content 6: Evaluating, recognizing, and building villages approaching the rule of law; ensuring and strengthening citizens' access to the law.

Implementation shall be carried out in accordance with the provisions on expenditure contents for legal awareness preparation work as stipulated in Circular Jointly Issued No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, by the Ministry of Finance and the Ministry of Justice regarding the preparation of budget estimates, management, utilization, and settlement of state budget funds to ensure legal education and legal awareness preparation for citizens at the grassroots level.

5. Content 7: Implementing the campaign "Building Five-No Three-Clean Families"

a) Expenditure on propaganda to raise awareness, knowledge, responsibility, and role of women and the community in building new rural areas and the criteria of the campaign "Building Five-No Three-Clean Families";

b) Expenditure on organizing conferences, seminars, reviews, conclusions, rewards, and public commendations for exemplary cases in the campaign;

c) Expenditure on developing training materials; expenditure on organizing training sessions to enhance the capacity of Women's Union cadres at all levels in building new rural areas and implementing the campaign "Building Five-No Three-Clean Families";

d) Expenditure on maintaining the operation of Women's Union branch models for building new rural areas linked with microfinance activities.

d) Expenses to maintain the operations of the "Women's Club Model for Building New Rural Areas" linked with microfinance activities.

Article 38. Expenditure Levels

1. The contents and general expenditure levels shall be implemented in accordance with the provisions of Article 3 of this Circular, including: expenditure for compiling training materials and capacity building; expenditure for organizing training and capacity building classes; expenditure for working expenses to serve guidance, inspection, and supervision; expenditure for specialized conferences, seminars, mid-term reviews, and final evaluations; expenditure for information and propaganda activities on mass media.

2. Expenditure for printing and distributing documents and books: Shall be carried out based on actual and lawful invoices and receipts.

3. Expenditure for maintaining the operation of models of "Women's Associations Building New Rural Areas" linked to microfinance activities:

a) Expenditure for providing drinking water support to members participating in meetings: Maximum expenditure level is 10,000 VND/person/session.

b) Expenditure for copying documents: Based on lawful invoices and receipts.

c) Expenditure for providing lunch support to members attending roundtable discussions and training sessions at the model: Maximum expenditure level is 50,000 VND/person/day.

d) Expenditure for renting venues and equipment for activities at Women's Associations: Maximum expenditure level is 500,000 VND/time, not exceeding four times/year, and only applicable to villages without cultural houses.

4. Expenditure for surveying, evaluating, and establishing criteria for the "Five No's, Three Cleanliness": Implemented according to the provisions of Circular No. 109/2016/TT-BTC.

5. Expenditure for monitoring work: Content and expenditure levels shall be implemented according to the provisions of Circular No. 337/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance regarding the preparation of budgets, use, and settlement of funds for ensuring the operation of monitoring and social feedback activities of the Vietnam Fatherland Front Committee and political-social organizations.

Article 39. Sources of Funds

1. The source of funds for implementing item number 1 as stipulated in Clause 1 of Article 37 of this Circular shall be guaranteed by the state from the budget for educational and vocational training services.

2. The sources of funds for implementing the remaining items as stipulated in Article 37 of this Circular shall come from the annual regular budget allocated to central ministries, agencies, and localities; and funds integrated from other programs and projects.

Section 10

STRENGTHEN NATIONAL DEFENSE, SECURITY, AND SOCIAL ORDER IN RURAL AREAS

Article 40. Struggle, Prevention, and Reversal of Various Types of Crimes and Social Evils, Ensuring Safety, Security, and Social Order in Rural Areas

1. Content of Expenses

a) Organizing propaganda about the Public Security Force's implementation of the National Target Program for Building New Rural Areas.

b) Establishing, promoting, and expanding models and exemplary cases of Public Security Force activities ensuring security and order, and building new rural areas.

c) Conducting surveys and evaluations of the current status of self-management models concerning security and order in rural areas.

d) Organizing training sessions and specialized seminars on ensuring security and order in rural areas.

e) Organizing research and development of Ministry-level scientific projects "Public Security Force Activities Ensuring Security and Order, Building New Rural Areas."

f) Inspecting and directing the implementation of new rural area construction tasks as assigned by the Central Steering Committee.

g) Summarizing and evaluating the Public Security Force's implementation of the National Target Program for Building New Rural Areas annually and during the period 2016-2020.

h) Awarding commendations to individuals and groups with outstanding achievements in Public Security Force activities under the National Target Program for Building New Rural Areas.

i) Purchasing equipment (computers, printers, cameras, etc.) and office supplies to support operations.

2. Expenditure levels: Implemented according to the provisions of Articles 3, 45, and 46 of this Circular.

Article 41. Sources of Funding

The funding for integration shall be sourced from various target programs, other programs, and projects.

Section 11

IMPROVING CAPACITY, MONITORING, EVALUATING IMPLEMENTATION OF THE PROGRAM; COMMUNICATION ON NEW RURAL DEVELOPMENT

Article 42. Training to Enhance Capacity and Awareness for the Community and People on New Rural Development; Training to Enhance Knowledge and Skills for Cadres Involved in New Rural Development.

1. The target audience, time, content of training and capacity building shall be carried out in accordance with the provisions of Circular No. 05/2017/TT-BNNPTNT.

2. Content of expenditure and expenditure levels: Implemented according to the provisions of Article 3 of this Circular.

3. Based on the current expenditure levels, the Provincial People's Committee shall direct the implementation of expenditure levels for each content item in accordance with the conditions of each province.

Article 43. Issuance of Standard Training Materials for the Work of Training Knowledge for Cadres Engaged in New Rural Development

1. The Ministry of Agriculture and Rural Development shall take the lead in developing standard training materials for the work of training knowledge for cadres engaged in new rural development, providing them to localities. On the basis of the standard training materials of the Ministry of Agriculture and Rural Development, localities shall organize printing based on their training needs and provide them to training classes. Printing costs for these materials shall be included in the training and education expenses.

2. Content of expenditure and expenditure levels for compiling training materials, organizing training sessions, education, and capacity building: Implemented according to the provisions of Clause 1 of Article 3 of this Circular.

Article 44. Communication on New Rural Development

1. The target audience and content of communication on new rural development shall be carried out in accordance with the provisions of Circular No. 05/2017/TT-BNNPTNT.

2. Contents and levels of expenditure

a) Expenditure on Propaganda:

- Expenditure on information and propaganda about new rural areas through mass media, including remuneration for articles published on the websites of the new rural development program at all levels, newspapers, magazines, bulletins, periodicals, radio stations, television stations, mobile information, special exhibitions...; expenditure on printing propaganda materials, publishing books, handbooks, and other related activities. The content and expenditure levels shall be implemented according to Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on remuneration in the field of journalism and publishing.

- Expenditure on seminars, conferences, and training to enhance the capacity of cadres at all levels in communication and journalism skills (including travel expenses for study abroad): Implemented according to the provisions of Clause 1 of Article 3 of this Circular.

- Expenditure on organizing communication events (contests, award ceremonies, festivals): According to regulations and valid invoices and certificates approved by competent authorities.

- Expenditure on supporting political and social organizations to cooperate in propaganda and implementation of the Program: According to regulations and valid invoices and certificates approved by competent authorities.

b) Expenditure on Commendation, Honoring, and Rewarding Groups and Individuals with Outstanding Achievements in Implementing the Program as decided by competent authorities: The content and expenditure levels for rewards shall be implemented according to the provisions of the Law on Encouragement and Rewards; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Rewards, and guiding documents of the Law.

Article 45. Supervision and evaluation work for the Program

1. Content of expenditure:

a) Evaluation of the Program, including: Mid-term evaluation; final evaluation and impact assessment; ad hoc evaluation of the implementation situation of the Program.

b) Community investment monitoring.

c) Operation, maintenance, and upgrading of the database system and information system for supervision and evaluation of the Program.

d) Organizing meetings, conferences, seminars, training sessions, providing business guidance, building materials for training and consulting services, hiring experts.

2. Expenditure levels:

a) Expenditure on establishing the Program's outcome framework, including the system of targets and indicators for monitoring and evaluating policy implementation results; expenditure on survey activities; expenditure on developing a set of tracking indicators for the Program's implementation results, reporting forms, information collection mechanisms; content, reporting mechanisms; ways to use information from the monitoring and evaluation system for management and implementation organization: Implemented according to Clause 5, Article 3 of this Circular and Circular No. 338/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and improving the legal system.

b) Expenditure on inspection and evaluation: Implemented according to Clause 4, Article 3 of this Circular.

c) Expenditure on hiring domestic experts: Based on the necessity of implementing Program activities and the allocated budget estimate, the head of the agency or unit implementing the Program decides on hiring domestic experts. The expenditure level is implemented according to Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, War Invalids and Social Affairs stipulating the salary level for domestic consultants as a basis for the tender package cost for consultancy services under time-based contracts using state capital. In case of hiring independent consultancy organizations, it shall be carried out according to the approved budget estimate and comply with the legal provisions on bidding.

d) Expenditure on maintaining, developing, and upgrading the new rural electronic website; establishing databases and software for managing new rural data at central, provincial, and district levels; enhancing the operation capacity of the monitoring, evaluation, and information updating system on new rural areas: The content and level of expenditure are implemented according to Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012 of the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds for the National Program on the application of information technology in state administrative activities and Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the expenditure level for creating electronic information to maintain the regular operation of agencies and units using state budget funds.

đ) Expenditure on organizing conferences, seminars, training sessions for business guidance, building materials for training purposes, travel expenses: Implemented according to Clause 1, Article 3 of this Circular.

Article 46. Program Management Expenditure

1. The content of Program management expenditure is implemented according to Decision No. 41/2016/QĐ-TTg dated October 10, 2016 of the Prime Minister promulgating the regulations on management and implementation of national target programs; Decision No. 12/2017/QĐ-TTg, specifically;

a) Expenditure on organizing conferences and seminars (conferences on planning, implementation; mid-term and final summary conferences of the Program, model visits, experience exchanges on new rural areas between localities and component projects of the Program; domestic scientific seminars, specialized activities with research nature; international conferences and seminars): Implemented according to Clause 1, Clause 2, and Clause 3, Article 3 of this Circular.

b) Expenditure on directing and guiding the implementation of Program components according to assigned tasks; expenditure on the activities of the Program steering bodies at all levels in localities. The content and level of expenditure are implemented according to current regulations.

c) Expenditure on reviewing documents to consider and recognize localities achieving new rural standards; localities completing new rural construction tasks (including: organizing meetings, inspections, field evaluations, surveys on people's satisfaction...): Implemented according to Decision No. 2540/QĐ-TTg dated December 30, 2016 of the Prime Minister on issuing regulations on conditions, procedures, documents for examination, recognition, and announcement of localities achieving new rural standards; localities completing new rural construction tasks during the period 2016-2020.

d) Expenditure on building pilot models for research and policy mechanism development. Specific expenditure levels are implemented according to current regulations.

đ) Expenditure on office supplies, communication, equipment, procurement, and repair of means (computers, printers, cameras...), and other incidental expenditures decided by competent authorities: Implemented according to current regulations.

2. Agencies and units using state budget funds to implement Program contents may use the supervision and evaluation fund for auditing expenses according to current regulations.

Article 47. Sources of funds

The State budget ensures funding from the expenditure on educational and vocational training programs.

Section 12

MAINTENANCE, PRESERVATION, AND OPERATION OF PROJECTS AFTER INVESTMENT ON COMMUNE TERRITORY

AFTER INVESTMENT ON COMMUNE TERRITORY

Article 48. Principles of Implementation

1. Projects subject to maintenance and preservation are those that have been completed and put into use after investment on commune territory. The State only supports maintenance, preservation, operation, and management work starting from the time when the warranty period for the project has expired.

2. Each project managed at the commune level must be assigned to a specific organization or individual responsible for its operation, maintenance, preservation, protection, and regular repair.

3. The amount of funds for the maintenance and preservation of each project shall be determined by the People's Committee of the commune according to current regulations, taking into account the characteristics of each project within the commune's budget for maintenance and preservation approved annually.

4. Management and settlement of maintenance and preservation funds shall be carried out in accordance with the provisions of Section D Part II Circular No. 86/2011/TT-BTC and other specialized documents governing maintenance and preservation work.

Article 49. Preparation, allocation, distribution, payment, and settlement of maintenance and preservation funds

1. Preparation, allocation, and distribution

         Annually, based on the maintenance and preservation procedures and the current status of projects, the People's Committee of the commune assigns the Management Board of National Target Programs to prepare a list of projects and components requiring maintenance and preservation. The People's Committee of the commune informs the public and community about the maintenance and preservation plan, conducts public discussions before finalizing the maintenance and preservation plan and budget for projects under the management and use of the commune (including projects managed by villages and hamlets), and submits it to the People's Council at the same level for approval, while sending it to the People's Committee of the district for consolidation. Maintenance and preservation funds are allocated as a separate item in the commune budget. Based on the decision allocating maintenance and preservation funds by the People's Committee of the district and the Resolution of the People's Council of the commune, the People's Committee of the commune organizes the preparation, review, and approval of maintenance and preservation funds for each project within the commune.

         The People's Committee of the commune acts as the investor and issues a decision assigning community organizations or groups of workers within the commune to undertake the maintenance and preservation work or assigning the Village Head to organize households in the village or hamlet capable of carrying out maintenance and preservation work for projects managed and used by the village or hamlet.

         In cases where community organizations, groups of workers, or households in the village or hamlet lack the conditions and capacity to carry out the work, the People's Committee of the commune signs a contract with organizations or individuals capable of performing maintenance and preservation work within the commune.

         2. Advance payment and settlement of maintenance and preservation funds: Carried out in accordance with the provisions of Section D Part II Circular No. 86/2011/TT-BTC.

                   3. Settlement of maintenance and preservation funds

a) Settlement documents include:

- Decision approving the maintenance and preservation fund for infrastructure projects by the People's Committee of the commune.

- Decision of the investor (People's Committee of the commune) assigning community organizations, groups of workers, or Village Heads (to organize households in the village or hamlet) to perform maintenance and preservation work on infrastructure projects within the commune;

- Contract, Acceptance Certificate, and Contract Termination Agreement between the investor (People's Committee of the commune) and representatives of community organizations; groups of workers; households in the village or hamlet undertaking maintenance and preservation work (with confirmation from the Village Head). In cases where maintenance and preservation work does not go through a contract, the settlement documents include: Request for work and quality from the investor, Work Attendance Sheet, and Payment List for participants in maintenance and preservation work, purchase receipts and invoices for materials and equipment at market prices in the locality. For construction materials and goods purchased directly from local residents, the payment receipt is a sales receipt from households at a price consistent with the general market level in the locality.

b) If the maintenance and preservation fund exceeds VND 1 billion, the settlement documents shall be prepared in accordance with Circular No. 349/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance regarding the settlement of state budget funds for implementing National Target Programs from 2016 to 2020.

         4. Management and settlement of maintenance and preservation funds shall be carried out in accordance with Circular No. 39/2016/TT-BTC.

Section 13

ESTABLISHING, ALLOCATING, IMPLEMENTING THE BUDGET AND SETTLING THE ACCOUNTS

NATIONAL BUDGET

Article 50. Sources of funding for the Program

1. Central budget

a) Allocate funds in the annual state budget expenditure plan of central ministries, sectors, and localities to implement the Program's objectives and tasks according to the principles, criteria, and allocation standards prescribed in Article 3, Article 4, and Article 5 of Decision No. 12/2017/QĐ-TTg.

b) Supplement targeted funding for local budgets that have not yet achieved self-balancing (based on the 2014 state budget revenue and expenditure plan) and the province of Quảng Ngãi to implement the Program's contents.

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

a) Localities achieving self-balancing of their budgets (excluding the province of Quảng Ngãi): 100% of the Program implementation funds shall be allocated from the local budget and other legally raised funds within the locality.

b) Localities receiving support from the central government budget and the province of Quảng Ngãi shall allocate matching funds from the local budget according to the following ratios: for localities receiving less than 50% support from the central government budget and Quảng Ngãi, the minimum matching ratio must be 1.5 times the total central government budget support for the Program; for localities receiving between 50% and less than 70% support from the central government budget, the minimum matching ratio must be equal to the total central government budget support for the Program; for localities receiving 70% or more support from the central government budget, priority should be given to allocating funds from the local budget based on actual conditions and annual budget balancing capacity.

3. Individual and organizational contributions from within and outside the country and other legitimate financial sources.

Article 51. Draftallocating, implementing the budget and settling the accounts national budget for implementing the Program

1. The establishment, allocation, implementation of the budget, and settlement of accounts for Program expenses shall be carried out in accordance with the provisions of the State Budget Law 2015, guiding documents of the Law, and management mechanisms for implementing National Target Programs. Agencies and units allocated and assigned the Program budget are responsible for managing, using, and settling accounts in accordance with the prescribed regulations.

2. When settling accounts for public service expenses for implementing the Program, ministries, central agencies, and provinces and centrally-administered cities allocated and assigned the budget shall simultaneously submit the Settlement Report and Notice of Settlement to the agency in charge of the National Target Program on New Rural Development for the period 2016-2020 (Ministry of Agriculture and Rural Development) for consolidation and annual reporting of the Program's settlement accounts to the Government and the National Assembly for consideration and decision.

3. Procurement of goods and services, maintenance, and repair shall be conducted in accordance with the Bidding Law and guiding documents. For activities and tasks assigned a budget and contracted to other agencies and units to implement, supporting documents for settlement and finalization shall be retained by the agency or unit assigned the budget including: Contract (with detailed budget approved by the leading agency), acceptance report, contract termination record, financial settlement report of the implementing agency or unit, authorization payment or payment voucher, and related documents. Specific expense invoices and documents are kept by the agency directly implementing the contract.

The agency or unit implementing the contract is responsible for carrying out the Program's tasks as agreed, directly utilizing funds according to current financial expenditure regulations; preparing and submitting a settlement report on the allocated funds as required to the agency or unit that signed the contract (not included in its own settlement report).

Chapter III

IMPLEMENTATION

Article 52. Reporting System

Ministries, central agencies, and localities shall implement the reporting system on the allocation results and the implementation status of the Program in accordance with Clause 1 and Clause 2 of Section VI of Decision No. 1600/QĐ-TTg dated August 16, 2016 of the Prime Minister and Clause 2 of Article 13 of Circular No. 05/2017/TT-BNNPTNT.

Article 53. Effective Date

1. This Circular shall take effect from July 1, 2017.

2. The following Circulars shall cease to be effective from the date this Circular takes effect: Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guiding the management and use of funds for the Implementation Plan "Vocational Training for Rural Workers until 2020" pursuant to Decision No. 1956/QĐ-TTg dated November 27, 2009 of the Prime Minister; Joint Circular No. 128/2012/TTLT-BTC-BLDTBXH dated August 9, 2012 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs amending and supplementing certain provisions of Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH; Joint Circular No. 191/2013/TTLT-BTC-BNNPTNT dated December 13, 2013 of the Ministry of Finance and the Ministry of Agriculture and Rural Development guiding the financial management regime for the Program's Science and Technology funds serving the construction of new rural areas.

3. For tasks and activities of the National Target Program on New Rural Area Construction that have been implemented during the period of 2010-2015 and continued in 2016 and 2017 (including activities of national target programs expected to be integrated into the National Target Program on New Rural Area Construction for the period of 2016-2020): The content, expenditure levels, budget preparation work, state budget execution, and final settlement shall be carried out in accordance with current guiding documents applicable to the Program during the period of 2010-2015.

4. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

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