Joint Circular No. 44/TTLT-BTC-BLDTBXH amends and supplements 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.

JOINT CIRCULAR

AMENDING AND SUPPLEMENTING THE JOINT CIRCULAR NO. 102/2007/TTLT-BTC-BLDTBXH OF AUGUST 20, 2007 ISSUED BY THE MINISTRY OF FINANCE AND THE MINISTRY OF LABOR, WAR INVALIDS, AND SOCIAL AFFAIRS GUIDING THE MANAGEMENT MECHANISM FOR FINANCIAL RESOURCES OF CERTAIN PROJECTS UNDER THE NATIONAL POVERTY REDUCTION TARGET PROGRAM

Decree No. Decision No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Decision No. Decision No. 20/2007/QD-TTg dated February 5, 2007 of the Prime Minister approving the National Poverty Reduction Target Program for the period 2006-2010;
To align with current circumstances, the Ministry of Finance and the Ministry of Labor, War Invalids, and Social Affairs issue guidelines to amend and supplement certain points of Joint Circular No. 102/2007/TTLT-BTC-BLDTBXH dated August 20, 2007 of the Ministry of Finance and the Ministry of Labor, War Invalids, and Social Affairs guiding the management mechanism for financial resources of certain projects under the National Poverty Reduction Target Program as follows:

Article 1. Amending and supplementing:

1. Supplementing Point 1.4, Clause 1, Section II regarding accounting and settlement work as follows:

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

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

+ Purchasing handicraft products made from rattan, straw, bamboo, palm leaves, reed, coconut shells, coconuts, or agricultural waste materials from small-scale producers who do not sell directly;

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

+ Purchasing scrap materials from individuals who collect them; purchasing used household items and personal assets directly from households and individuals for sale, and some services purchased from individuals who do not engage in business.

The unit or enterprise shall prepare a Purchase Invoice 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 Invoice must be signed by a representative authorized by law or an authorized person of the unit or enterprise, who will bear legal responsibility for the accuracy and truthfulness of the information. If the purchase price listed on the Purchase Invoice and the payment voucher exceeds the market price at the time of purchase, the auditing and settlement authority shall determine the reasonable cost based on the market price of similar goods or services at the time of purchase.”

2. Amendment and supplementation Subpoint b, Point 2.1.2, Clause 2, Section II regarding support for building demonstration models of Agricultural, Forestry, and 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 advancements to production, high-tech models, and technology transfer in ecological zones according to approved projects:

+ Supporting costs for seeds and primary materials: For poor households in mountainous, remote, and border areas, the maximum support is 100%, up to 5,000,000 VND per household; for poor households in other regions, the maximum support is 50%, up to 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 border areas, the maximum support is 100%, up to 5,000,000 VND per household; for poor households in other regions, the maximum support is 50%, up to 3,000,000 VND per household.

- Monitoring and supervising the implementation of demonstration models should not exceed 5% of the total project budget. Implementation details and funding levels follow current state regulations.”

3. Amending and supplementing Points 2.3.4 and 2.3.5, Clause 2.3, Section II regarding the content and funding levels of the Vocational Training Project for Poor People as follows:

“2.3.4. Content and Funding Levels:

a) For vocational training at vocational training centers:

- Supporting vocational training centers (including enterprises with 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 and municipal people's committees based on the specific trade and actual training duration) to cover the following expenses:

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

+ Training materials and textbooks;

+ Remuneration for theoretical and practical instructors;

+ Costs for raw materials and supplies for training;

+ Rent for classrooms and specialized teaching equipment (if applicable);

+ Rent for transportation of teaching equipment in mobile training situations;

+ Depreciation of fixed assets used for training;

+ Revision and compilation of training programs and textbooks (if necessary);

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

- Direct support for poor people participating in vocational training:

+ Food 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 are eligible for travel allowances based on public transport fares, with a maximum of 200,000 VND per person per course.

b) For vocational training linked to job creation:

- Supporting enterprises that organize vocational training through apprenticeship and work-study programs and hire poor people for stable employment for at least 24 months (applicable to enterprises that do not meet the criteria for vocational training centers). Specific support levels depend on the training method and duration and the contract placed by labor authorities. The maximum support is 1,500,000 VND per poor person to cover the following expenses:

+ Remuneration for theoretical and practical instructors;

+ Costs for raw materials and supplies for training;

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

In addition to the content and level of vocational training support mentioned above, depending on the specific conditions of each course, each vocational learner group, 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 Capacity Improvement Project for Vocational Training under the National Target Program on Education and Training and the "Vocational Training for Rural Laborers until 2020" Project pursuant to Decision No. 1956/QĐ-TTg dated November 27, 2009 of the Government Prime Minister. In cases where the poor register for vocational training that falls within the scope of multiple programs and projects funded from the state budget, they may only choose to participate in one program or project.

2.3.5. Procedures, formalities, and settlement of vocational training support costs:

- Based on the application for vocational training from the poor who meet the conditions for vocational training support as stipulated in Point 2.3.3; based on the list of vocational training occupations, vocational training plans, and training cost levels for each occupation prescribed by the People's Committee of provinces and centrally governed cities and approved by the competent authority; the Department of Labor - Invalids and Social Affairs shall select vocational training institutions or enterprises that have the necessary conditions for vocational training to enter into contracts for vocational training services and transfer vocational training support funds to such institutions or enterprises to implement vocational training for the poor.

- The vocational training institution or enterprise is responsible for paying food and accommodation expenses (if applicable) and travel expenses for the poor according to the levels specified in this Circular and settling the vocational training support costs based on the actual number of trainees and duration of participation in vocational training. In cases where the poor voluntarily withdraw from training, fail to attend, or are required to leave training, they will not be entitled to food allowances during the period of withdrawal, absence, or termination of training and travel expenses (return trip).

4. Amend and supplement the Poverty Reduction Model Expansion Project:

Supplement Paragraph d, Clause 2.4.4, Section 2.4, Part 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 Promotion Project and Production Development Support Project as stipulated in Clause 2, Article 1 of this Circular."

5. Amend the first and second bullet points in Paragraph c, Point 2.5.1, Clause 2.5, Section II regarding the content and level of expenditure for training poverty reduction staff at all levels as follows:

"- Payment of remuneration for foreign lecturers and experts (if any), and partial support for food, lodging, and travel expenses for trainees during the training period according to 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 travel expense regulations 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 for the 2006-2010 period.

2.6.2. Content and Level of Expenditure for Legal Aid for the Poor

a) Supporting 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 to the poor.

- Training legal aid volunteers, club members, and those directly providing legal aid to the poor.

- Training speakers, volunteers, and club members to guide specialized topic discussions, legal aid clubs, disseminate legal knowledge, and handle legal aid cases.

b) Supporting 2 million VND per commune per year to carry out the following activities:

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

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

c) The content and level of expenditure for the aforementioned activities shall be carried out in accordance with Joint Circular No. 81/2008/TTLT-BTC-BTP dated September 25, 2008 of the Ministry of Finance and the Ministry of Justice guiding the preparation, 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 issuance. In 2010, localities shall proactively arrange within the 2010 budget allocation for the National Target Program on Poverty Reduction already assigned by the competent authority to implement. 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 financial management mechanisms for some projects under the National Target Program on Poverty Reduction remain effective.

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

Form No. 01

(Issued together with Circular No. 44/2010/TTLT-BTC-BLDTBXH dated March 29, 2010 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Welfare)

LIST OF GOODS AND SERVICES PURCHASED WITHOUT INVOICE
(Date ... Month ... Year 201...)

- Name of unit, enterprise: ...

............................................................................................................................................

- Address: ...

- Person responsible for purchasing: ...

Date of purchase

Prepared by

Note:

- On the basis of the actual quantities of goods purchased from sellers without invoices, the purchasing unit shall prepare a declaration form in chronological order of purchase, recording all relevant details on the form. The declaration form shall be compiled monthly. Goods purchased shall be recorded based on purchase documents between the seller and buyer, which clearly state the quantity, value of the goods purchased, date of purchase, address of the seller, and signatures of both the seller and buyer.

- For units and enterprises that organize multiple collection stations in different locations, each collection station must prepare its own separate declaration form. The unit or enterprise shall compile a consolidated declaration form for all collection stations.