Joint Circular No. 44-TT/LB/TC/TL stipulates the issuance, management, and utilization of emergency funds for flood and storm prevention, control, and aftermath mitigation.

CIRCULAR

JOINT MINISTRY OF WATER RESOURCES AND MINISTRY OF FINANCE DECREE NO. 44-TT/LB/TC/TL DATED SEPTEMBER 16, 1987 ON THE ISSUANCE, MANAGEMENT, AND USE OF EMERGENCY FUNDS FOR STORM AND FLOOD PREVENTION, CONTROL, AND MITIGATION

In order to ensure that emergency funds generated for storm and flood prevention and mitigation are used for their intended purposes and effectively, thereby quickly stabilizing the lives of the people and activities of agencies and units in areas devastated by storms and floods, the Ministry of Finance and the Ministry of Water Resources hereby stipulate the issuance, management, and use of these funds as follows:

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

. Storm and flood prevention and aftermath mitigation are ongoing tasks for all sectors and levels, including regions without dykes. Each year, agencies and units must allocate a portion of the funds they have received or from production development incentives, self-owned capital for basic construction investment, provincial irrigation funds, enterprise disaster reserve funds, etc., to proactively spend on storm and flood prevention and aftermath mitigation when such events occur. Mobilization of materials and human resources for storm prevention and dike rescue should primarily rely on local forces available within agencies, units, and among the people. In cases where severe storms or floods result in demands for prevention and aftermath mitigation funds exceeding the capacity of the unit, the state budget will provide partial assistance to temporarily stabilize the lives of the people and operations of the agencies and units.

2. Emergency funds allocated by the state budget for storm and flood prevention and aftermath mitigation must be used for their designated purposes, objects, and according to the provisions of this circular.

3. All monetary or material donations from sectors, regions, international organizations, and foreign governments must be centrally managed through the state budget system.

II. CONTENTS OF EXPENSES FOR STORM AND FLOOD PREVENTION AND MITIGATION

1. Immediate expenses for handling emergencies related to dikes, levees, and sluices (hereinafter referred to collectively as dikes) used to counteract floods and storms, such as purchasing sandbags, steel cages, various types of materials, etc., to prevent dike breaches, repair breached dike mouths, address sinkholes, and dike collapses...

2. Assistance to residents in flood-prone areas.

3. Social relief expenses such as funeral assistance for deceased victims, medical aid for injured individuals, disease prevention medications, environmental sanitation... in severely affected storm and flood regions.

4. Repairing fixed assets, houses, warehouses, facilities, and addressing losses at units and state agencies.

III. ISSUANCE AND MANAGEMENT OF FUNDS

1. Funding sources:

a) The state budget (central and local) shall issue funds for the following cases:

- Handling emergencies related to dikes and levees.

- Assisting residents in flood-prone areas according to Directive No. 139-CT dated August 14, 1973 of the Council of Ministers.

- Providing social relief in severely storm and flood-affected regions.

- Mitigating aftermaths of storms and floods at administrative and public service units not yet economically accounted for.

- Mitigating aftermaths of storms and floods at irrigation works after exhausting the enterprise disaster reserve fund and provincial irrigation fund but still insufficient.

The distinction between central and local budget sources shall be based on the current budget management hierarchy.

Financial authorities at all levels should allocate an appropriate proportion of the budget for emergency preparedness against floods and storms. In cases of severe natural disasters where local disaster reserve funds are insufficient, the central government will consider additional support.

b) Capital investment for basic construction projects to mitigate aftermaths of unfinished construction projects.

c) Disaster reserve funds of irrigation enterprises and provincial irrigation funds to mitigate aftermaths of storms and floods at irrigation works.

d) Funds for aftermath mitigation and handling at economic accounting units (as specified in Circular No. 217-TC/CNKT dated December 10, 1968 of the Ministry of Finance).

2. Basis for Issuance:

a) Handling dike emergencies:

When there is a dike breach or imminent threat of a breach, apart from mobilizing flood-prevention materials as stipulated in Joint Circular No. 13-TT/LB dated May 18, 1973 of the Ministry of Finance and the Ministry of Water Resources, the Provincial Flood and Storm Control Command can mobilize materials, personnel, and equipment from state agencies and the people to respond promptly (in urgent situations, the County Flood and Storm Control Command may issue mobilization orders, but must subsequently obtain approval from the Provincial Flood and Storm Control Command).

Subsequently, necessary documentation must be prepared to request state budget allocation for payment. Documentation for issuance includes:

- Mobilization order.

- Incident report of the dike breach by the dike management team with representatives from the Flood and Storm Control Command at the county level or higher, accompanied by a sketch illustrating the incident and an estimate of the volume to be handled, confirmed by the Provincial Flood and Storm Control Command.

- Confirmation sheet of labor and materials mobilized and utilized by the dike management team, signed by the Flood and Storm Control Command at the county level or higher. Attached to the confirmation sheet are warehouse withdrawal slips (if materials were mobilized from state agencies) or confirmation letters from the People's Committee of the commune (if materials were mobilized from the people).

- Acceptance record of the volume handled by the dike management team, confirmed by the Department of Water Resources.

- Request for funding from the Department of Water Resources and the opinion of the Provincial People's Committee.

b) Assistance to residents in flood-prone areas during large floods, which is carried out according to Directive No. 139-CP dated August 14, 1973 of the Council of Ministers and Circular No. 14-TC/NLTL dated October 8, 1973 of the Ministry of Finance. Regarding the level of assistance to households and collective entities, the State will make specific policies based on the extent of damage caused by flooding.

c) Expenses for social relief:

Depending on the specific situation regarding the extent of damage and local budget capacity (county, province), local authorities will determine appropriate assistance levels. The basis for issuance is:

- Damage reports from the People's Committees of communes, counties, and provinces.

- Decisions of the County and Provincial People's Committees on the level of assistance.

d) Expenses for repairing fixed assets, buildings, facilities, and addressing losses caused by storms and floods include:

- The minutes of the Damage Assessment Council shall be established immediately after the typhoon and flood cause damage, including the following components:

Representatives from the Flood and Storm Control Command at the district level or higher,

Representatives from the financial agencies at the district level or higher,

Representatives from the police at the district level or higher,

Representatives from the agency or enterprise.

The minutes must accurately assess the quantity and value of physical losses, clearly analyzing the portion of loss due to objective reasons and the portion due to subjective shortcomings of the unit.

- The temporary remediation plan and budget must be reviewed by the supervising authority.

- The supervising authority's document sent to the same-level financial agency requesting resolution of funding or handling of losses.

3. Allocation and settlement:

a) Units mentioned in paragraph a, point 1, section III above, if severely damaged by typhoons and floods, requiring temporary repairs to stabilize operations and living conditions, after utilizing all available resources as stated in section I (immediately reducing the type of capital that has been settled within the accounting period), and when the unit cannot arrange funds on its own and meets the criteria specified in point 2, section III above, the State Budget will consider allocating funds through the supervising authority. For emergency expenses for dike repair, after the remediation plan is approved by the Ministry of Water Resources, if funds are needed to purchase materials, ensure working conditions for workers..., it may request the State Budget to advance part of the funds.

b) Units receiving funds and materials must maintain records to track the allocation and usage of funds and materials according to their intended purposes. Upon completion of the work, they must settle accounts with the higher supervising authority based on accounting vouchers according to the following regulations:

- Units receiving funds and materials must settle accounts with the supervising authority, which reviews and settles accounts with the same-level financial agency, with the agreement of the same-level Flood and Storm Control Command.

- For units under central management and emergency funds for dike repair (under the central dike management line), when units settle accounts with the central supervising ministry, they must have confirmation from the Department of Finance.

- The supervising authority is responsible for strictly managing the expenditure of allocated funds at each unit, ensuring the proper use of funds according to purpose, target, policy, thrift, effectiveness, timely detection, and measures to address violations. The supervising authority is responsible for settling accounts with the State Budget regarding the total amount of funds allocated within its management scope.

- Annually, based on the settlement of funds and materials for post-disaster recovery, the Flood and Storm Control Command and the Financial Agency must jointly prepare a report evaluating the management, allocation, and use of funds and materials for disaster recovery during the year, to be submitted to the People's Committee at the same level, while also reporting to the higher-level Flood and Storm Control Command and Financial Agency.

IV. IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature and only applies to emergency expenditures for typhoon and flood prevention and aftermath relief.

Agencies and units are not allowed to use these funds to supplement regular operating expenses or for other needs. Any unit or individual misusing these funds must compensate and bear legal responsibility.

Provisions by Ministries and sectors regarding the allocation, management, and use of emergency funds for typhoon and flood prevention and aftermath relief that contradict this Circular are invalid. During implementation, if there are difficulties, Ministries, sectors, and localities should promptly reflect them to the Ministry of Finance - Ministry of Water Resources for study and resolution.