Circular No. 44/2008/TT-BTC guiding the management, use, and settlement of funds to ensure the implementation of Directive No. 26/2001/CT-TTg dated October 9, 2001 of the Prime Minister on creating favorable conditions for the Farmers' Association at all levels to participate in resolving complaints and denunciations of farmers.

CIRCULAR

Guidelines for managing, using, and settling funds to ensure the implementation of Directive No. 26/2001/CT-TTg dated October 9, 2001 of the Prime Minister on creating favorable conditions for Farmers' Associations at all levels to participate in resolving complaints and denunciations of farmers.”

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Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

Pursuant to Directive No. 26/2001/CT-TTg dated October 9, 2001 of the Prime Minister on creating favorable conditions for Farmers' Associations at all levels to participate in resolving complaints and denunciations of farmers;

Implementing the guidance of the Prime Minister in Circular No. 1502/TTg-V.II dated October 15, 2007;

The Ministry of Finance issues guidelines for managing, using, and settling funds to ensure the activities of implementing Directive No. 26/2001/CT-TTg dated October 9, 2001 of the Prime Minister on creating favorable conditions for Farmers' Associations at all levels to participate in resolving complaints and denunciations of farmers as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Scope and subjects of application:

 This Circular guides the management, use, and settlement of funds to ensure the activities of the Central Farmers' Association of Vietnam; Farmers' Associations of provinces and centrally governed cities; and Farmers' Associations at district and commune levels (hereinafter referred to as Farmers' Associations at all levels) implementing Directive No. 26/2001/CT-TTg dated October 9, 2001 of the Prime Minister on creating favorable conditions for Farmers' Associations at all levels to participate in resolving complaints and denunciations of farmers (hereinafter referred to as Directive No. 26/2001/CT-TTg).

2. Source of funds:

a) Funds to ensure the activities of implementing Directive No. 26/2001/CT-TTg of the Central Farmers' Association of Vietnam shall be guaranteed by the central budget;

b) Funds to ensure the activities of implementing Directive No. 26/2001/CT-TTg of Farmers' Associations at all levels (provincial, district, and commune) shall be guaranteed by the corresponding level budget.

3. Funds to ensure the activities of implementing Directive No. 26/2001/CT-TTg must be used economically, effectively, and managed according to current regulations and the provisions of this Circular.

II. SPECIFIC PROVISIONS

1. Contents of expenditures for implementing Directive No. 26/2001/CT-TTg include:

a) Expenditures for information dissemination:

- Expenditures for disseminating information, promoting, and educating laws through mass media, including newspapers, magazines, periodicals, radio, television, mobile information, and special exhibitions;

- Expenditures for printing and distributing pamphlets introducing new legal documents; educational materials and publications suitable for farmers. Expenditures for translating, publishing, printing, and distributing legal documents in ethnic languages.

b) Expenditures for organizing contests to understand laws among farmers; contests for excellent mediators; cultural exchanges with integrated legal education and promotion activities.

c) Expenditures for organizing training courses to enhance the capacity of cadres working on legal education and promotion at Farmers' Associations at all levels regarding mediation, complaint resolution, and legal aid.

d) Expenditures for legal aid services, including mobile legal education and promotion services for farmers.

đ) Expenditures for mediation activities at village-level associations and farmer groups:

- Expenditures for mediator remuneration;

- Expenditures for purchasing materials and office supplies for mediation activities.

e) Expenditures for receiving and handling complaints, reports, and suggestions from farmer members; organizing dialogue activities with farmers to resolve their concerns and provide legal advice.

- Expenditures for training those involved in complaint resolution, reporting, mediation, and direct dialogue with farmers;

- Expenditures for water during organized dialogues.

g) Expenditures for organizing seminars and discussions on complaint resolution procedures.

h) Expenditures for conducting domestic surveys to implement plans for legal education and promotion, complaint resolution, and legal aid for farmers.

i) Expenditures for summarizing, concluding, and rewarding outstanding achievements in implementing Directive No. 26/2001/CT-TTg at both local and national levels.

k) Expenditures for overtime work; office supplies, equipment, and other expenses directly serving the participation in complaint resolution activities for farmers.

2. Expenditure limits:

The expenditure regulations for activities related to the implementation of Directive No. 26/2001/CT-TTg are carried out according to current regulations and specific expenditure limits (Annexed to this Circular).

Within the allocated annual budget, the head of the agency decides on specific expenditure limits but not exceeding the maximum expenditure limit or the prescribed expenditure range in this Circular.

3. Budget preparation, management, and settlement:

a) Budget preparation: Annually, based on workload, current financial expenditure regulations, and the expenditure regulations stipulated in this Circular, Farmers' Associations at all levels prepare the budget for funds to ensure the implementation of Directive No. 26/2001/CT-TTg and incorporate it into their own agency's budget for submission to the competent authority for approval.

b) Allocation, assignment of budgets, and settlement of expenditures: The allocation, assignment of budgets, and settlement of expenditures for Farmers' Associations at all levels implementing Directive No. 26/2001/CT-TTg shall be carried out in accordance with the State Budget Law and guiding documents.

III. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette.

2. During the implementation process, if there are any difficulties, it is recommended that agencies and units reflect them to the Ministry of Finance for study, amendment, and supplementation to be appropriate./.