Joint Circular No. 44/2010/TTLT-BTC-BLDTBXH amending and supplementing Joint Circular No. 102/2007/TTLT-BTC-BLDTBXH dated August 20, 2007 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guiding the financial management mechanism for certain projects under the National Target Program on Poverty Reduction.

Article 1. Amend and supplement:

1. Supplement Point 1.4, Clause 1, Section II on accounting and settlement work as follows:

"- Expenses for purchasing goods and services without invoices in the following cases:

+ Purchasing agricultural products, forestry products, aquatic products from direct producers and sellers;

 + Purchasing handicraft products made of rattan, straw, bamboo, palm leaves, reed, coconut shells, coir, or waste materials from agricultural products from direct producers who do not directly sell their products;

+ Purchasing soil, stone, sand, gravel from people who directly extract and sell them;

+ Purchasing scrap from people who directly collect it; purchasing used household items and personal assets from individuals and households that are sold directly and certain services purchased from individuals who do not engage in business.

The unit or enterprise shall prepare a Purchase Receipt Form for Goods and Services (according to Model No. 01 attached to this Circular) along with payment vouchers for the seller or service provider. The Purchase Receipt Form must be signed by a person authorized by law or a person delegated by the unit or enterprise and they shall be responsible for the accuracy and truthfulness before the law. If the purchase price listed on the Purchase Receipt Form and the payment voucher exceeds the market price at the time of purchase, the auditing and approval authority shall determine the reasonable cost based on the market price at the time of purchase of similar goods or services in the market."

2. Amend and supplement Subparagraph b, Point 2.1.2, Clause 2, Section II on supporting the construction of demonstration models of Agricultural, Forestry, Fishery Extension Projects and Supporting Production Development and Industry Development as follows:

"b) Support for production development and industry development:

 - Supporting the construction of demonstration models applying new technological advances to production, high-tech models, and transferring science and technology in different ecological zones according to approved projects:

+ Supporting costs for seeds and main materials: For poor households in mountainous, remote, and ethnic minority areas, the maximum support is 100% and not exceeding 5,000,000 VND per household; for poor households in other areas, the maximum support is 50% and not exceeding 3,000,000 VND per household.

 + Supporting the purchase of equipment, machinery, and post-harvest processing tools according to approved projects: For poor households in mountainous, remote, and ethnic minority areas, the maximum support is 100% and not exceeding 5,000,000 VND per household; for poor households in other areas, the maximum support is 50% and not exceeding 3,000,000 VND per household.

.- Costs for monitoring and supervising the implementation of demonstration models shall not exceed 5% of the total project budget. Implementation details and expenditure levels shall follow existing State regulations."

3. Amend and supplement Point 2.3.4 and Point 2.3.5, Clause 2.3, Section II on the content and expenditure levels of the Vocational Training Project for Poor People as follows:

"2.3.4. Content and Expenditure Levels:
a) For vocational training at vocational training institutions:

- Supporting vocational training institutions (including enterprises with vocational training facilities) to provide vocational training for poor people according to contracts placed by labor authorities with a maximum support of 3,000,000 VND per person per course (specific support levels are determined by provincial People's Committees based on the specific trade and actual training duration) to cover the following expenses:

+ Recruitment, opening, and closing ceremonies, issuance of vocational certificates;

+ Training materials and textbooks;

+ Remuneration for theoretical and practical instructors;

+ Support for raw materials and consumables for training;

+ Renting classrooms and specialized training equipment (if applicable); renting transportation vehicles for mobile training;

+ Depreciation of fixed assets serving the class;

+ Editing and compiling training programs and textbooks (if necessary);

+ Management costs for the class not exceeding 5% of the total training costs.

- Direct support for poor people participating in vocational training:

 + Living allowance during training: 15,000 VND per day of actual training per person;

+ Travel allowance: Poor people participating in training more than 15 kilometers away from their residence will be supported up to the public transport fare with a maximum of 200,000 VND per person per course.

b) For vocational training linked to job creation:
 - Supporting enterprises with plans to organize vocational training through apprenticeship and work-study programs and to hire poor people for stable employment for at least 24 months (applicable to enterprises that do not meet the criteria for vocational training institutions). Specific support levels depend on the form and duration of training by the enterprise and the contract placed by the labor authority. The maximum support is 1,500,000 VND per poor person to cover the following expenses:

+ Remuneration for theoretical and practical instructors;

- Living allowance for poor people during training: 15,000 VND per day of actual training per person.

+ Renting classrooms and specialized training equipment (if applicable); renting transportation vehicles for mobile training;

- Financial support for food for poor individuals during vocational training: 15,000 VND/day of actual training attendance per person.

In addition to the content and level of vocational training support mentioned above, depending on the specific conditions of each course, of each vocational learner group, the local budget capacity, and other sources of funding, the People's Committee of provinces and centrally governed cities shall consider and decide on additional support for accommodation expenses for learners. Localities shall integrate the project funds for vocational training for the poor with the Project to enhance vocational training capacity under the National Target Program on Education and Training and the Scheme "Vocational Training for Rural Laborers until 2020" as stipulated in Decision No. 1956/QĐ-TTg dated November 27, 2009.

4. Amend and supplement the Project to replicate poverty reduction models:

Add point 2.4.4, Clause 2.4, Section II as follows:
"d) Funding for building demonstration models for poor households and groups of poor households. The level of support shall be implemented according to the demonstration model of the Agricultural, Forestry, Fishery Extension Project and the Production Development Support Project as provided for in Clause 2, Article 1 of this Circular."

5. Amend the first and second bullet points in point 2.5.1, Clause 2.5, Section II regarding the content and level of expenditure for training cadres working on poverty reduction at all levels as follows:

"- Payment for foreign lecturers and experts (if any), and partial support for food, lodging, and travel expenses for trainees during the training period as prescribed in Circular No. 51/2008/TT-BTC dated June 16, 2008 of the Ministry of Finance guiding the management and use of training and cadre development funds and the regulations on travel expenses for state agencies and public service units."

6. Amend and supplement Clause 2.6, Section II on legal aid policies for the poor as follows:

"2.6. Legal Aid Policies for the Poor: 2.6.1. Scope: Poor communes outside those included in the Socio-Economic Development Program for Particularly Difficult Communes in Ethnic Minority and Mountainous Areas from 2006 to 2010. 2.6.2. Content and Level of Expenditure for Legal Aid for the Poor"

a) Support certain legal aid activities at the provincial level as follows:

- Organizing mobile legal aid services in communes; - Providing free legal information pamphlets and audio tapes for the poor.

- Training for legal aid volunteers, members of legal aid clubs, and those directly providing legal aid to the poor.

- Training legal aid reporters, volunteers, and club members to conduct specialized topic discussions, legal aid clubs, and legal awareness campaigns, as well as handling legal aid cases.

b) Provide VND 2 million per commune per year to implement the following activities:

- Propagating state policies and laws to the people in communes, villages, and hamlets to raise legal awareness among the poor;

- Organizing legal aid club activities in communes to disseminate laws, provide legal consultations, and resolve simple cases within the community.

c) The content and level of expenditure for the aforementioned activities shall be carried out in accordance with the provisions of Joint Circular No. 81/2008/TTLT-BTC-BTP dated September 25, 2008 of the Ministry of Finance and the Ministry of Justice guiding the establishment, management, use, and settlement of funds for the operation of state legal aid agencies.

Article 2. Effective Date

1. This Circular takes effect 45 days from the date of signature. In 2010, localities shall proactively arrange within the 2010 budget estimate of the National Target Program on Poverty Reduction assigned by the competent authority to implement it. Other provisions in Joint Circular No. 102/2007/TTLT-BTC-BLDTBXH dated August 20, 2007 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the financial management mechanism for some projects under the National Target Program on Poverty Reduction remain effective.

2. During implementation, if there are difficulties or obstacles, units and localities are requested to report to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs for research and appropriate amendments./.