Circular No. 46/2022/TT-BTC on the management, use, and settlement of state budget funds for the National Target Program on Sustainable Poverty Reduction for the period 2021-2025

CIRCULAR

REGULATIONS ON MANAGEMENT, USE AND SETTLEMENT OF OPERATING EXPENSES FROM THE STATE BUDGET FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON SUSTAINABLE POVERTY REDUCTION FOR THE 2021-2025 PERIOD

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

Pursuant to Resolution No. 24/2021/QH15 dated July 28, 2021 of the National Assembly approving the investment policy for the National Target Program on Sustainable Poverty Reduction for the 2021-2025 period;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 27/2022/NĐ-CP dated April 19, 2022 of the Government on mechanisms for management and implementation of national target programs (hereinafter referred to as Decree No. 27/2022/NĐ-CP);

Pursuant to Decision No. 02/2022/QĐ-TTg dated January 18, 2022 of the Prime Minister stipulating principles, criteria, allocation quotas of central budget funds and the matching ratio of local budgets for implementing the National Target Program on Sustainable Poverty Reduction for the 2021-2025 period (hereinafter referred to as Decision No. 02/2022/QĐ-TTg);

Implementing Decision No. 90/QĐ-TTg dated January 18, 2022 of the Prime Minister approving the National Target Program on Sustainable Poverty Reduction for the 2021-2025 period (hereinafter referred to as Decision No. 90/QĐ-TTg);

Implementing Decision No. 880/QĐ-TTg dated July 22, 2022 of the Prime Minister approving certain support contents for 22 poor districts in 17 provinces to escape poverty and extremely difficult conditions during the 2022-2025 period (hereinafter referred to as Decision No. 880/QĐ-TTg);

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

The Minister of Finance issues this Circular stipulating management, use and settlement of operating expenses from the state budget for implementing the National Target Program on Sustainable Poverty Reduction for the 2021-2025 period.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular stipulates the management, use and settlement of operating expenses from the state budget for implementing the National Target Program on Sustainable Poverty Reduction for the 2021-2025 period (hereinafter referred to as the Program);

b) For grants and aid from the state budget where the donor or its authorized representative and the Ministry of Finance have not yet agreed on the content and expenditure levels, they shall be applied according to the provisions of this Circular;

c) For activities and projects under the Program that integrate operating funds from the state budget, local budget and other legally raised funds, the provisions of this Circular shall apply according to Article 10 of Decree No. 27/2022/NĐ-CP (except for cases stipulated in point d of this clause). Localities shall proactively allocate operating funds from their local budgets to support effectively the implementation of projects and sub-projects of the Program within their jurisdiction in accordance with Decision No. 90/QĐ-TTg, Decision No. 880/QĐ-TTg, Article 12 and Article 13 of Part II of Decision No. 02/2022/QĐ-TTg;

d) This Circular does not apply to grants and aid from the state budget that have specific financial expenditure guidelines issued by competent authorities;

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to agencies, units, organizations, and individuals managing, using, settling accounts, and benefiting from operating funds from the central budget for implementing the Program.

Article 2. Sources of Operating Expenses from the Central Budget for Implementing the Program

1. Allocate operating expenses in the annual state budget estimates of ministries and central agencies to implement the assigned tasks of the Program.

2. The central budget will provide targeted supplementary funding to localities to implement projects and sub-projects of the Program according to the provisions of Decision No. 02/2022/QĐ-TTg.

Article 3. Preparation, Execution and Settlement of State Budget

1. The preparation, execution and settlement of state budget for operating expenses to implement the Program shall comply with the laws on state budget; public investment; Decree No. 27/2022/NĐ-CP; Decision No. 02/2022/QĐ-TTg; Decision No. 90/QĐ-TTg; Decision No. 880/QĐ-TTg; guidance documents of the main managing ministries and sectors of the program, projects, and sub-projects; provisions of this Circular and related laws. Agencies and units allocated and assigned the budget estimate for implementing the Program shall be responsible for managing, using and settling according to the relevant laws. Contents, tasks, and activities under the Program that have been settled from the funds of other programs, projects, and proposals shall not be settled from the Program's funds.

2. Procurement of medicines, equipment, materials, goods, services; repair, maintenance, and preservation of assets: Shall comply with the laws on bidding; bidding, ordering, and assigning tasks to provide products and services funded by the state budget from regular expenditure; management and use of public assets and related laws.

3. For activities and tasks where the agency or unit receiving the budget estimate (Party A) signs a contract with other agencies or units to implement (Party B) in accordance with the law, the documents serving as the basis for payment and settlement shall be kept at Party A including: Contract, acceptance certificate, contract termination record, payment request from Party B, payment authorization or payment voucher, and other related documents. Specific invoices and expense vouchers directly implemented by Party B shall be retained in accordance with current regulations. Party B is responsible for implementing the tasks of the Program as stipulated in the signed contract and directly using the funds in accordance with the law.

4. For projects and sub-projects involving household support, the support to households shall be carried out through the head of the household or a representative of the household (a person with full civil capacity, authorized in writing to represent the family to receive support). The agency tasked with providing support shall establish a list of household support, specifying the name, address of the household representative receiving support; the amount of support or the name, quantity, technical specifications, code, brand, manufacturer of the physical product being supported; signature (thumbprint) of the household representative receiving support or confirmation of the service payment organization (in case of payment through a service payment organization) as proof of payment and settlement.

Article 4. Certain contents and general expenditure levels

1. Expenditure on training, instruction, and capacity enhancement

a) The content and level of expenditure for training, instruction, and capacity enhancement (including training, instruction, and capacity enhancement for non-professional village-level cadres at commune, village, hamlet, ward, township, town, and neighborhood levels; individuals not on the payroll of state agencies, public institutions, and enterprises) shall be carried out in accordance with the guidelines of the project and sub-project implementing authorities as stipulated in Articles 4 and 5 of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budget estimates, management, utilization, and settlement of funds allocated for training and capacity building for civil servants, public officials, and employees (hereinafter referred to as Circular No. 36/2018/TT-BTC). In special cases involving the construction and compilation of materials, the following shall apply:

- Construction and compilation of materials for training and instruction courses lasting less than five days:

+ Writing fee per standard page (A4 size, current administrative document format and presentation standards): VND 70,000;

+ Overall editing and revision fee per standard page: VND 40,000;

+ Remuneration for appraisal and review: VND 30,000 per standard page;

For the construction and compilation of materials in ethnic minority languages, the expenditure level is higher by 30% compared to the aforementioned levels;

- Digitization of materials in remote training and capacity enhancement: Shall be implemented in accordance with Clause 5 of Article 5 of Circular No. 83/2021/TT-BTC dated October 4, 2021, issued by the Ministry of Finance guiding the management of funds for teacher and educational institution staff training and capacity enhancement to implement new curricula and textbooks for general education; laws on investment management for information technology applications using state budget funds; relevant laws; economic and technical norms in the field of information and communication;

- Development of programs, textbooks, digitization of lecture materials for training at various levels within Sub-project 1 of Project 4 under the Program issued pursuant to Decision No. 90/QĐ-TTg shall be carried out in accordance with Clauses 5 and 10 of Article 16 of this Circular;

b) The financial resources allocated in the budget for the implementation of the Program by the assigned training, instruction, and capacity enhancement agencies (including support for food expenses, travel costs, accommodation rental fees for trainees; civil servants, public officials, and employees; individuals not on the payroll of state agencies, public institutions, and enterprises; village-level non-professional cadres dispatched for training; additional costs incurred when organizing remote training, instruction, and capacity enhancement, and other related expenditures).

2. Expenditure for information dissemination, propaganda; popularizing legal education: The content and level of expenditure shall be implemented in accordance with Clause 2 of Article 4 of Circular No. 15/2022/TT-BTC dated March 4, 2022, issued by the Ministry of Finance providing for the management and use of funds for the National Target Program on Socio-Economic Development of Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase 1: from 2021 to 2025 (hereinafter referred to as Circular No. 15/2022/TT-BTC). 3. Expenditure for the construction, printing of handbooks, guidebooks, workbooks, and other specialized books and materials: The content and level of expenditure shall be implemented in accordance with Clause 3 of Article 4 of Circular No. 15/2022/TT-BTC.

4. Expenditure for the application of information technology to serve the professional activities of projects under the Program: Shall be implemented in accordance with laws on investment management for information technology applications using state budget funds and relevant laws; economic and technical norms in the field of information and communication. 5. Expenditure for translating and editing materials serving the professional activities of each project and sub-project: The content and level of expenditure shall be implemented in accordance with Clause 5 of Article 4 of Circular No. 15/2022/TT-BTC.

6. Expenditure for hiring domestic experts and independent consulting organizations to serve the professional activities of each project and sub-project: The content and level of expenditure shall be implemented in accordance with Clause 6 of Article 4 of Circular No. 15/2022/TT-BTC.

7. Expenditure for surveys, inspections, and statistics of professional content of each project and sub-project: The content and level of expenditure shall be implemented in accordance with Clause 7 of Article 4 of Circular No. 15/2022/TT-BTC.

8. Expenditure for mid-term reviews, final summaries, conferences, seminars, and scientific research activities serving the professional activities of each project and sub-project: The content and level of expenditure shall be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance providing for travel expense regulations and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC); Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance providing for foreign guest reception regulations when working in Vietnam, conference and seminar expense regulations for international events held in Vietnam, and domestic guest reception regulations (hereinafter referred to as Circular No. 71/2018/TT-BTC). The content and level of expenditure for domestic seminars and scientific research activities shall be implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology providing for norms for the establishment, allocation, and settlement of budgets for scientific and technological tasks funded by the state budget (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

9. Expenditure for transporting medicines, goods, equipment, supplies, and sending notification results serving the professional activities of each project and sub-project (if applicable): The level of expenditure shall be implemented in accordance with Clause 9 of Article 4 of Circular No. 15/2022/TT-BTC.

10. Expenditure for hiring local guides兼任口译员或手语翻译人员或非手语翻译的当地向导：费用标准按照财政部2016年6月30日第109/2016/TT-BTC号通知关于编制、管理和结算统计调查和全国普查经费的规定第五条第一款执行（以下简称第109/2016/TT-BTC号通知）。

9. For transportation of medicines, goods, equipment, materials, and notification of results serving the specialized activities of each project, sub-project (if any): The expenditure level shall be implemented in accordance with the provisions of Clause 9, Article 4 of Circular No. 15/2022/TT-BTC.

10. For hiring ethnic language guides or sign language interpreters, or non-interpreting ethnic language or sign language guides: The expenditure level shall be implemented in accordance with the provisions at point a, Clause 5, Article 3 of 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 censuses (hereinafter referred to as Circular No. 109/2016/TT-BTC).

Chapter II

SPECIFIC PROVISIONS

Section 1. SUPPORT FOR MAINTENANCE AND REPAIR OF INFRASTRUCTURE SERVING PUBLIC WELFARE, PRODUCTION, AND CRUCIAL PROJECTS IN POOR DISTRICTS AND EXTREMELY DIFFICULT COMMUNITIES IN THE BAI LANG COASTAL AREA, COASTAL AREAS, AND ISLANDS

Article 5. Maintenance and repair projects

1. Maintenance and repair projects on the territory of poor districts and extremely difficult communities in the Bai Lang coastal area, coastal areas, and islands include projects under Sub-project 1 and Sub-project 2 of Project 1 as prescribed in Clause 1, Section III of the Program issued with Decision No. 90/QĐ-TTg and Decision No. 880/QĐ-TTg.

2. The level of maintenance and repair funding shall be determined according to the approval decision of the competent authority for each maintenance and repair project.

3. Preparation of budget estimates, management, utilization, and settlement

a) The preparation of budget estimates, management, utilization, and settlement of maintenance and repair funding shall be carried out in accordance with Circular No. 65/2021/TT-BTC dated July 29, 2021, of the Ministry of Finance on the preparation of budget estimates, management, utilization, and settlement of maintenance and repair funding for state assets and regulations of specialized laws concerning repair, maintenance, and upkeep of infrastructure (if applicable);

b) Payment of maintenance and repair funding: Shall be implemented in accordance with Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures under the State Treasury (hereinafter referred to as Decree No. 11/2020/NĐ-CP) and Circular No. 62/2020/TT-BTC dated June 22, 2020, of the Ministry of Finance guiding the control and payment of regular expenditures from the state budget through the State Treasury (hereinafter referred to as Circular No. 62/2020/TT-BTC);

c) For maintenance and repair funding involving community participation, it shall be implemented in accordance with Article 6 of this Circular.

Article 6. Preparation of budget estimates, management, utilization, and settlement of maintenance and repair funding involving community participation

The preparation of budget estimates, management, utilization, and settlement of maintenance and repair funding involving community participation shall be carried out in accordance with point a and point b, Clause 3, Article 5 of this Circular and the following provisions:

1. Annually, based on the maintenance and repair procedures and the current status of the infrastructure, the project owner shall prepare a list of infrastructure and sub-projects requiring maintenance and repair; notify the maintenance and repair plan to the residents, community groups for public discussion before finalizing the maintenance and repair plan and the budget estimate for maintenance and repair funding.

2. Based on Article 65 and Article 66 of Decree No. 63/2014/NĐ-CP dated June 26, 2014, of the Government detailing the implementation of certain articles of the Law on Bidding regarding the selection of contractors; and government regulations on the management mechanism and organization of implementing national target programs, the project owner shall negotiate and sign contracts with representatives of community groups to carry out maintenance and repair work.

Section 2. DIVERSIFICATION OF ECONOMY, DEVELOPMENT OF POVERTY REDUCTION MODELS

Article 7. Principles, conditions for support; methods for selecting projects, models, linkage plans, production schemes

Implementation shall be in accordance with Chapter V of Decree No. 27/2022/NĐ-CP and guidelines of the Ministry of Labor, Invalids, and Social Affairs.

Article 8. Preparation of budget estimates for implementing projects, models, linkage plans, production schemes

1. The preparation of budget estimates for implementing projects, models, linkage plans, and production schemes shall be based on the support contents stipulated in Decree No. 27/2022/NĐ-CP, Decision No. 90/QĐ-TTg, guidelines of the Ministry of Labor, Invalids, and Social Affairs, and the Ministry of Agriculture and Rural Development; specific contents and expenditure levels prescribed in Article 13 of this Circular and current financial expenditure regulations.

2. For projects supporting the development of industries and services: Based on the current unit prices set by the competent authority (if applicable) and the provisions of Clause 1 of this Article, the budget estimate for implementing the project shall be prepared.

Article 9. Support for developing production linked to value chains

1. Content of support: Implemented according to the guidelines of the Ministry of Labor, Invalids and Social Affairs and in accordance with the provisions of Clause 4, Article 21 of Decree No. 27/2022/NĐ-CP, Point c, Clause 2, Section III of the Program issued together with Decision No. 90/QĐ-TTg.

2. Level of support and method of support from the central budget for implementing one (01) project/linkage plan: Implemented according to the provisions of Clause 5, Article 21 of Decree No. 27/2022/NĐ-CP, in accordance with the conditions, characteristics, scale, objectives, tasks, nature of each project/linkage plan, and within the scope of the approved budget estimate.

Article 10. Support for developing community production

1. Content of support: Implemented according to the guidelines of the Ministry of Labor, Invalids and Social Affairs and in accordance with the provisions of Clause 4, Article 22 of Decree No. 27/2022/NĐ-CP, Point c, Clause 2, Section III of the Program issued together with Decision No. 90/QĐ-TTg.

2. Level of support and method of support from the central budget for implementing one (01) project, production plan: Implemented according to the provisions of Clause 5, Article 22 of Decree No. 27/2022/NĐ-CP, in accordance with the conditions, characteristics, scale, objectives, tasks, nature of each project, production plan, and within the scope of the approved budget estimate.

3. Mechanism for circulating part of the supported capital in cash or in kind within the community: Implemented according to the provisions of Clause 7, Article 22 of Decree No. 27/2022/NĐ-CP.

Article 11. Support for developing production based on tasks

Implemented according to the provisions of Article 23 of Decree No. 27/2022/NĐ-CP, guidelines of the Ministry of Labor, Invalids and Social Affairs, in accordance with the conditions, characteristics, scale, objectives, tasks, nature of each project, and within the scope of the approved budget estimate.

Article 12. Support for developing special production

Implemented according to the provisions of Article 24 of Decree No. 27/2022/NĐ-CP, guidelines of the Ministry of Labor, Invalids and Social Affairs, in accordance with the conditions, characteristics, scale, objectives, tasks, nature of each project, and within the scope of the approved budget estimate.

Article 13. Specific content and expenditure levels of the Project for livelihood diversification and poverty reduction model development

1. Expenditure for training technical skills in production, management business operations, contract management capabilities, chain management, and market development for project participants: The content and expenditure level are implemented according to the provisions of Clause 1, Article 4 of this Circular.

2. Expenditure for transferring and applying new science and technology, technical procedures in production and management, quality synchronization; promoting and marketing products and services: The level of support is determined by the competent authority approving the project according to Decree No. 27/2022/NĐ-CP within the scope of the linkage project's support level and the approved budget estimate.

3. Expenditure for vocational training, career guidance, market access, job creation

Funding for support comes from related programs and projects. The level of support is implemented according to current regulations on vocational training, career guidance, market access, and job creation.

4. Expenditure for supporting community production development, supporting production development based on tasks, and supporting special production development:

a) Supporting staff directly visiting households to advise and guide the implementation of projects until results are achieved:

- Travel expenses for staff are implemented according to the provisions of Circular No. 40/2017/TT-BTC;

- Support for staff (in addition to travel expenses according to the prescribed regulations): Maximum 50,000 VND/person/field visit;

b) Expenditure for organizing practical learning visits between localities for effective projects decided by the head of the unit within the approved budget estimate:

- Travel expenses for staff, vehicle rental, food expenses, room rental (if applicable): The expenditure level is implemented according to the provisions of Circular No. 40/2017/TT-BTC;

- Payment for speakers: The expenditure level is specified at Point a, Clause 2, Article 5 of Circular No. 36/2018/TT-BTC.

5. Expenditure for supporting materials, raw materials, tools, equipment for production, planting seeds, livestock breeds: The level of support is determined by the competent authority approving the project, model, linkage plan, production scheme according to Decree No. 27/2022/NĐ-CP within the scope of support for one (01) project, model, linkage plan, production scheme, approved budget estimate, and implemented according to the provisions of Clause 2, Article 3 and Clause 9, Article 4 of this Circular.

6. Expenditure for costs to analyze food safety indicators, costs to establish traceability systems for products: The level of support is determined by the competent authority approving the project, model, linkage plan according to Decree No. 27/2022/NĐ-CP within the scope of support for the project, model, linkage plan, and approved budget estimate.

7. Content and expenditure level for building and managing projects, models, linkage plans, production schemes

a) Expenditure for building and managing projects, models, linkage plans, production schemes: The maximum expenditure level is 5% of the total budget estimate for implementing the project, model, linkage plan, production scheme approved by the competent authority corresponding to each source of funds (excluding grants in kind and specific-purpose grants or grants where the donor does not agree to deduct management costs);

b) Specific content and expenditure level

- Expenditure for researching, preparing projects, and detailed implementation plans for projects, models, linkage plans, production schemes; preparing expanded projects and detailed implementation plans for successful trial projects, models, linkage plans, production schemes: The content and expenditure level are implemented according to the provisions of Articles 7, 8, and 9 of Joint Circular No. 55/2015/TTLT-BTC-KHCN;

- Expenditure for surveying, identifying, selecting areas for implementing projects, models, linkage plans, production schemes, selecting poor households, near-poor households, newly escaped poor households, people with disabilities (without stable livelihoods), and other households with needs and conditions to participate in projects, models, linkage plans, production schemes: The content and expenditure level are implemented according to the provisions of Circular No. 109/2016/TT-BTC;

- Expenditure for implementing, evaluating, summarizing lessons learned: The content and expenditure level are implemented according to the provisions of Circular No. 40/2017/TT-BTC;

- Expense other contents related to project management, models, linkage plans, production schemes (if any) based on actual occurrences.

Section 3. SUPPORT FOR PRODUCTION DEVELOPMENT AND NUTRITION IMPROVEMENT

Article 14. Support for Production Development in the Agricultural Sector

1. Prepare the budget estimate for implementing the project: In accordance with the provisions of Article 8 of this Circular.

2. Content of support: Implemented in accordance with the guidance of the Ministry of Agriculture and Rural Development and consistent with the provisions of Chapter V of Decree No. 27/2022/NĐ-CP, point a, Clause 3, Section III of the Program issued together with Decision No. 90/QĐ-TTg.

3. Principles and conditions for supporting projects implemented in accordance with the provisions of Chapter V of Decree No. 27/2022/NĐ-CP.

4. Methods of support, levels of support, and authority to decide specific levels of support for implementing one (01) project from the central government budget: Based on the guidance of the Ministry of Agriculture and Rural Development, the methods of support, levels of support, and authority to decide specific levels of support for implementing one (01) project from the central government budget shall be applied appropriately according to the type of project specified in Chapter V of Decree No. 27/2022/NĐ-CP; Clause 2 of Article 9, Clause 2 and Clause 3 of Article 10, Article 11, and Article 12 of this Circular.

5. Contents and specific expenditure levels of the project: Based on the support content guided by the Ministry of Agriculture and Rural Development, the corresponding expenditure levels shall be applied as stipulated in Article 13 of this Circular.

Article 15. Nutrition Improvement

1. Expenditure for intervention support to prevent and control malnutrition and micronutrient deficiencies for pregnant women, lactating mothers, and children under 16 years old, in accordance with the professional guidance of the Ministry of Health and consistent with the provisions at point b, Clause 3, Section III of the Program issued together with Decision No. 90/QĐ-TTg:

a) Expenditure for building specialized materials: The content and implementation level are in accordance with Clause 3 of Article 4 of this Circular;

b) Expenditure for monitoring, surveying, periodic evaluation, classifying nutritional status, micronutrients, food portions, dietary habits, and food consumption patterns of children under 16 years old, pregnant women, and lactating mothers: The content and expenditure levels are implemented in accordance with Circular No. 109/2016/TT-BTC and special contents and expenditure levels within the approved budget as follows:

- Expenditure for testing, inspection, procedures for specimen collection (feces, saliva...), and other medical services to assess micronutrient status according to the medical procedures prescribed by the Ministry of Health: The expenditure level is based on the service fee for medical examination and treatment and other medical services at public health facilities as prescribed by the competent authority at the time of service provision;

- Expenditure for supporting healthcare staff and volunteers directly conducting tests, anthropometric measurements, and interviews during the assessment and classification period (in addition to the current travel allowance): 50,000 VND/person/session;

- Expenditure for supporting subjects during surveys, assessments, and classifications:

+ Expenditure for supporting subjects undergoing anthropometric measurements: 10,000 VND/subject;

+ Expenditure for supporting subjects providing venous blood samples: 30,000 VND/sample, supporting subjects providing capillary blood samples: 10,000 VND/sample;

- Expenditure for renting venues, tables, chairs, backdrops, tents (if any), and payment for fuel, electricity, and water expenses incurred during the organization of periodic monitoring, surveys, evaluations, and classifications: The expenditure level is based on actual occurrences supported by invoices and legitimate expense receipts within the approved budget;

c) Expenditure for organizing training sessions and demonstrations of food for children based on local products and foods: The content and expenditure levels are implemented in accordance with point c, Clause 2 of Article 37 of Circular No. 15/2022/TT-BTC;

d) Expenditure for maintaining the monitoring, management, and treatment of severely acutely malnourished children in the community:

- Expenditure for establishing periodic follow-up files and records; community counseling (including guidance on treatment adherence and health care advice): The expenditure level is 50,000 VND/child/month and a maximum of 300,000 VND/health facility/month;

- Expenditure for treating with nutrition products according to the guidance of the Ministry of Health;

đ) Expenditure for supplementing micronutrients for pregnant women and lactating mothers; micronutrients, nutrition products/nutrition formulations, deworming drugs for children under 16 years old suffering from malnutrition and micronutrient deficiencies: The expenditure level is based on legitimate invoices and receipts within the approved budget. Purchasing activities are carried out in accordance with Clause 2 of Article 3 of this Circular. Transportation costs (if any) are implemented in accordance with Clause 9 of Article 4 of this Circular;

e) Expenditure for developing guidelines and implementing intervention models to improve nutritional status and nutritional security in specific regions; developing nutrition menus: The content and expenditure levels are implemented in accordance with Articles 7, 8, and 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN;

2. Expenditure for information dissemination, communication, counseling, specialized talks, and guidance on nutrition, reasonable nutrition care, prevention, and control of malnutrition and micronutrient deficiencies for pregnant women, mothers nursing infants under five years old, caregivers, childcare and protection staff, school health workers, and school-aged children (from five to under 16 years old): The content and expenditure levels are implemented in accordance with Clause 2 of Article 4 of Circular No. 15/2022/TT-BTC;

3. Expenditure for purchasing, receiving, transporting, and destroying micronutrients, deworming drugs, nutrition products/nutrition formulations, equipment, supplies, chemicals, and goods according to the professional guidance of the Ministry of Health: The expenditure level is implemented in accordance with đ, Clause 1 of this Article.

Mục 4. DEVELOPMENT OF VOCATIONAL EDUCATION AND SUSTAINABLE EMPLOYMENT

Article 16. Development of vocational education in provinces with poor districts

1. Support for maintenance, repair of assets, purchase of training equipment and facilities for vocational education institutions in provinces with poor districts:

a) Expenditure for asset repair and maintenance: The maximum level of support shall be equal to 30% of the project's operational capital as decided by the competent authority and not exceeding VND 700 billion per institution.

b) Purchase of training equipment and facilities: Agencies and units at various levels decide on procurement in accordance with the minimum training equipment list, training programs within the allocated budget and as stipulated in Clause 2, Article 3 of this Circular.

2. Costs for developing standards in vocational education

a) Costs for establishing, amending, and supplementing national skill standards: Content and expenditure levels are implemented according to the provisions of Article 26 of Circular No. 15/2022/TT-BTC;

b) Costs for establishing and revising regulations on the minimum amount of knowledge, requirements for capabilities that students achieve upon graduation (exit standards):

- For intermediate and college levels: Content and expenditure levels are implemented according to the provisions of Clause 8, Article 23 of Circular No. 15/2022/TT-BTC;

- For primary level: Content and expenditure levels are implemented according to the provisions of Clause 10, Article 23 of Circular No. 15/2022/TT-BTC;

c) Costs for establishing economic and technical norms, minimum training equipment lists, and standards for practical, experimental, and testing facilities:

- For primary level and training under three months: Content and expenditure levels for establishing economic and technical norms are implemented according to the provisions of Appendix 03 issued together with Circular No. 15/2022/TT-BTC; content and expenditure levels for establishing minimum training equipment lists are implemented according to the provisions of Appendix 02 issued together with Circular No. 15/2022/TT-BTC; common content and expenditure levels are implemented according to Point d, Point đ, and Point e of Clause 6, Article 23 of Circular No. 15/2022/TT-BTC.

- For intermediate and college levels: Content and expenditure levels for establishing economic and technical norms, minimum training equipment lists, and standards for practical, experimental, and testing facilities are implemented according to the provisions of Clause 6, Article 23 of Circular No. 15/2022/TT-BTC.

3. Costs for developing the system for issuing national vocational skill certificates:

a) Costs for compiling question banks for knowledge tests and practical assessment tests for national vocational skills: Content and expenditure levels are implemented according to the provisions of Article 27 of Circular No. 15/2022/TT-BTC;

b) Costs for training and enhancing the capacity of national vocational skills assessors and managers of the assessment system: Content and expenditure levels are implemented according to the provisions of Clause 1, Article 4 of this Circular.

4. Costs for developing the quality assurance system in vocational education:

a) Costs for establishing quality assurance models for vocational education institutions suitable for the conditions of provinces with poor districts and applying them for trial at some vocational education institutions: Content and expenditure levels are implemented according to the provisions of Articles 7, 8, and 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN;

b) Costs for training and enhancing the capacity of staff and teachers of vocational education institutions in building and developing quality assurance systems within vocational education institutions; training and enhancing the capacity of quality inspectors in vocational education: Content and expenditure levels are implemented according to the provisions of Clause 1, Article 4 of this Circular. Specifically, costs for developing and revising training and enhancement programs and materials are implemented according to the provisions of Point d, Clause 7, Article 23 of Circular No. 15/2022/TT-BTC.

5. Costs for developing curricula and learning materials: Implemented according to the guidelines of the Ministry of Labor, Invalids, and Social Affairs. Content and expenditure levels are applied according to the provisions of Clause 7, Article 23 of Circular No. 15/2022/TT-BTC.

6. Costs for developing vocational education teachers and managers, and skilled workers: Content and expenditure levels for organizing training, enhancement, and capacity improvement are implemented according to the provisions of Clause 1, Article 4 of this Circular. Specifically, costs for developing training and enhancement programs and materials are implemented according to the provisions of Clause 1, Article 23 of Circular No. 15/2022/TT-BTC.

7. Costs for surveying, statistics, forecasting demand for vocational training; communication, career guidance, supporting entrepreneurship, and job creation in provinces with poor districts:

a) Costs for surveys, statistics, and forecasting demand for vocational training: Content and expenditure levels are implemented according to the provisions of Clause 7, Article 4 of this Circular;

b) Costs for communication and career guidance: Content and expenditure levels are implemented according to the provisions of Clause 2 and Clause 8, Article 4 of this Circular;

c) Costs for supporting entrepreneurship and job creation:

- Costs for researching effective entrepreneurship models for students and trainees in vocational education institutions in provinces with poor districts: Content and expenditure levels are implemented according to the provisions of Articles 7, 8, and 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN;

- Costs for organizing activities such as Career Guidance and Entrepreneurship Day, orientation for graduates' careers, self-employment, seminars, forums promoting entrepreneurial spirit, connecting resources to support entrepreneurship for vocational education students; organizing competitions and contests to seek out and support creative entrepreneurial ideas from students and trainees: Content and expenditure levels are implemented according to the provisions of Article 30 of Circular No. 15/2022/TT-BTC;

- Costs for organizing entrepreneurship competitions for students and trainees: Content and expenditure levels are implemented according to the provisions of Circular No. 126/2018/TT-BTC dated December 26, 2018, of the Ministry of Finance guiding the management and use of funds for implementing the Student and Trainee Entrepreneurship Support Program until 2025.

8. Costs for developing models linking vocational education with businesses and cooperatives in provinces with poor districts: Implemented according to the guidelines of the Ministry of Labor, Invalids, and Social Affairs. The content and expenditure levels for support are as follows:

a) Costs for organizing visits and career guidance linking businesses and cooperatives with students and trainees in vocational education institutions:

- Costs for renting vehicles for transportation: According to market prices in the locality and valid expense receipts;

- Support for lunch and drinking water: 50,000 VND/student, trainee, participant in activities.

b) Research and development support for self-made training equipment at vocational education institutions: The content and level of expenditure shall be implemented in accordance with the provisions of Circular Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

9. Vocational training support for workers belonging to poor households, extremely poor households, newly escaped poor households, and low-income workers:

a) Primary level training and vocational training under three months: The content and level of support, forms of support shall be implemented in accordance with the provisions of Article 7 and Article 8 of Circular No. 152/2016/TT-BTC dated October 17, 2016 of the Ministry of Finance on the management and use of funds for primary level training and training under three months (hereinafter referred to as Circular No. 152/2016/TT-BTC), Clause 3, Article 1 of Circular No. 40/2019/TT-BTC dated June 28, 2019 of the Ministry of Finance amending and supplementing certain articles of Circular No. 152/2016/TT-BTC, and shall be carried out in accordance with the provisions of laws on bidding, ordering, and assigning tasks.

b) Intermediate and college level training: Implemented in accordance with the provisions of laws on bidding, ordering, and assigning tasks.

10. Digitalization expenses for training purposes: Implemented in accordance with the provisions of Clause 9, Article 23 of Circular No. 15/2022/TT-BTC.

Article 17. Support for workers going abroad under contracts

1. Content and level of support:

a) For workers belonging to poor households, ethnic minority households in poor districts, particularly difficult communes in coastal areas, islands who wish to work abroad: The content and level of expenditure shall be implemented in accordance with point a, Clause 1, Article 25 of Circular No. 15/2022/TT-BTC (excluding travel expense support (one round trip) from the place of permanent residence registration to the training location).

b) For workers belonging to near-poor households, newly escaped poor households in poor districts, particularly difficult communes in coastal areas, islands who wish to work abroad shall be supported for vocational training and skill upgrading costs based on actual expenses, up to the maximum level specified in Decision No. 46/2015/QĐ-TTg; language training support based on actual expenses, up to 70% of the support level for the subject specified in point a of this clause.

c) For other workers living in poor districts, coastal communes, islands who wish to work abroad shall be supported for vocational training and skill upgrading costs based on actual expenses, up to the maximum level specified in Decision No. 46/2015/QĐ-TTg; language training support based on actual expenses, up to 50% of the support level for the subject specified in point a of this clause.

d) Partial support for the cost of improving foreign language proficiency for workers going abroad under agreements signed between the Government of Vietnam and the receiving country's government:

- The Minister of Labor, Invalids, and Social Affairs shall decide on specific support levels ensuring consistency with the agreement between the two governments regarding the support for the cost of improving foreign language proficiency for workers going abroad and within the budget allocated by the competent authority.

- The organization of foreign language proficiency improvement training for workers going abroad under agreements signed between the Government of Vietnam and the receiving country's government: Shall be carried out in accordance with the guidance of the Ministry of Labor, Invalids, and Social Affairs.

đ) Support for personnel directly involved in introducing and advising workers and their relatives going abroad: Up to 50,000 VND/person/advisory session but not exceeding 500,000 VND/month.

2. Forms of support and payment of support funds: Implemented in accordance with the provisions of Clause 2 and Clause 3, Article 25 of Circular No. 15/2022/TT-BTC.

Article 18. Support for Sustainable Employment

1. Expenditure on job transaction support services:

a) Renting venue space when the assigned unit's area is insufficient, renting transportation means or equipment, labor services for job transactions, other expenses (if any): The expenditure level is based on actual costs incurred according to valid invoices and expense receipts within the approved budget and consistent with the scale of the job transaction floor/session and the scale of the job fair/workshop day;

b) Information dissemination costs aimed at disseminating labor market information and attracting workers and enterprises to participate in job transaction activities: Content and expenditure levels are regulated in Clause 2, Article 4 of this Circular;

c) Costs for compiling handbooks, guidebooks, and manuals on employment and the labor market: Expenditure levels are regulated in Clause 3, Article 4 of this Circular.

2. Support for successful job connections: Implemented according to the regulations stipulated in Clause 2, Article 29 of Circular No. 15/2022/TT-BTC.

3. Costs for collecting, analyzing, and forecasting the labor market:

a) Survey, research, and data collection costs for labor market analysis and forecasting: Content and expenditure levels are implemented according to the regulations stipulated in Clause 7, Article 4 of this Circular;

b) Costs for organizing seminars for research, analysis, and forecasting; seminars for announcing results: Content and expenditure levels are implemented according to the regulations stipulated in Clause 8, Article 4 of this Circular;

c) Costs for publishing analytical and forecasting publications on the labor market: Content and expenditure levels are implemented according to the regulations stipulated in Clause 2, Article 4 of this Circular.

4. Training, seminar, and capacity building costs: Content and expenditure levels are implemented according to the regulations stipulated in Clause 1, Article 4 of this Circular.

5. Costs for surveying, collecting, and statistically processing labor market information to organize job transaction service activities; collecting job seeker and worker databases: Content and expenditure levels are implemented according to the regulations stipulated in Clause 7, Article 4 of this Circular.

6. Standardization, data entry, operation, and data adjustment costs: Implemented according to the regulations stipulated in Clause 4, Article 4 of this Circular.

Section 5. HOUSING SUPPORT FOR POOR AND NEAR-POOR HOUSEHOLDS IN POOR DISTRICTS

Article 19. Level of Support and Conditions for Support

1. Based on local socio-economic development conditions, the provincial People's Council decides on the housing support level for poor and near-poor households in poor districts from the state budget. The central government supports the locality up to a maximum of VND 40,000,000 per household for new construction and VND 20,000,000 per household for house repairs according to Clause 1, Article 9 of Decision No. 02/2022/QĐ-TTg.

2. Housing support conditions for poor and near-poor households in poor districts are carried out according to the guidelines of the Ministry of Construction.

Article 20. Payment Mechanism

1. Based on the list of households receiving housing support and specific support levels approved by the competent authority; based on the completion confirmation records for new construction or repair phases and the final completion confirmation records for new construction or repair of houses for poor and near-poor households put into use according to the guidelines of the Ministry of Construction, the commune People's Committee shall implement payments as follows:

a) For households constructing new houses: Initial support of 70% of the new construction support level after completing the foundation work; the remaining 30% after the household completes the new construction project;

b) For households repairing houses: Initial support of 70% of the repair support level after the household has completed 30% of the work volume; the remaining 30% disbursed after the household completes the repair project.

2. The commune People's Committee is responsible for supervising the use of housing support funds by poor and near-poor households for their intended purpose, ensuring the quality of housing; simultaneously, it collaborates with relevant agencies in the locality to publicly disclose the state's support policy: lists of supported households, individual support levels before and after the competent authority's support decision on mass media, posted at the commune People's Committee office and village bulletin boards according to Circular No. 54/2006/TT-BTC dated June 19, 2006, guiding the implementation of the direct budget support transparency regulation for individuals and residents issued by the Ministry of Finance.

Section 6. INFORMATION AND POVERTY REDUCTION PROJECTS

Article 21. Poverty Reduction in Information

1. Expenses to enhance the capacity of information and communication officers: The content and level of expenditure shall be implemented in accordance with Clause 1, Article 4 of this Circular.

2. Expenses for establishing public electronic information clusters serving information dissemination and foreign propaganda at border gates and providing information for propaganda purposes in border communes:

a) Expenses for setting up, repairing, and replacing damaged equipment for previously established electronic information clusters using state budget funds to ensure the requirements of information and propaganda work according to the guidelines of the Ministry of Information and Communications under the approved project by the competent authority: Based on the budget capacity, the People's Committee of the province shall submit to the Provincial People's Council for a decision on the level of support. Procurement shall be carried out in accordance with the provisions of the law on bidding;

b) Expenses for producing and providing informational content for dissemination on the system of electronic information clusters (including ethnic minority languages and foreign languages): Implemented in accordance with point a, Clause 2, Article 4 of Circular No. 15/2022/TT-BTC.

3. Expenses to support the maintenance and operation of public information services to facilitate access to information for the people in communes with particularly difficult socio-economic conditions, island communes, and island districts: Based on actual needs, service duration, and budget capacity, the People's Committee of the province shall submit to the Provincial People's Council for a decision on specific content and levels of expenditure. Procurement shall be carried out in accordance with the provisions of the law on bidding.

4. Expenses to strengthen material infrastructure for the activities of commune radio stations in communes with particularly difficult socio-economic conditions, island communes, and island districts (in cases where the island district does not have a commune-level administrative unit) according to the guidelines of the Ministry of Information and Communications: Based on actual needs, service duration, and budget capacity, the People's Committee of the province shall submit to the Provincial People's Council for a decision on specific content and levels of expenditure. Procurement shall be carried out in accordance with the provisions of the law on bidding.

5. Expenses for equipping information systems for border guard posts to serve information and propaganda work for foreign information dissemination in border communes and maritime islands according to the guidelines of the Ministry of Information and Communications: The Minister of National Defense or the person authorized by him shall decide on specific content and levels of expenditure. Procurement shall be carried out in accordance with the provisions of the law on bidding.

6. Expenses to strengthen essential information content for society, prioritizing communes with particularly difficult socio-economic conditions and island communes.

a) Expenses for selecting press works with essential information content, long-term value, to convert into digital format and publish on the internet; selecting printed publications for publication in electronic form according to the guidelines of the Ministry of Information and Communications: The content and level of expenditure shall be implemented in accordance with Article 9 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

b) Expenses for producing new press works and other communication products to provide essential information content for society; producing new publications providing essential information content according to the guidelines of the Ministry of Information and Communications: The content and level of expenditure shall be implemented in accordance with points a, b, and c, Clause 2, Article 4 of Circular No. 15/2022/TT-BTC and economic-technical norms issued by the competent authority and relevant laws;

c) Expenses for converting printed press works with essential information content, long-term value, into digital format and publishing on the internet: Implemented in accordance with economic-technical norms issued by the competent authority and relevant laws;

d) Expenses for re-publishing printed publications with essential information content, long-term value, in electronic form: Implemented in accordance with economic-technical norms issued by the competent authority, remuneration regulations in the field of press and publishing, and relevant laws;

7. Expenses for developing technological platforms to provide essential information content for society according to the guidelines of the Ministry of Information and Communications: The content and level of expenditure shall be implemented in accordance with Clause 4, Article 4 of this Circular.

Article 22. Multi-dimensional poverty communication

1. Expenditure for building and implementing programs, events, special sections, reports, publications on sustainable poverty reduction; promoting education to raise awareness and responsibility at all levels and sectors about poverty reduction work; supporting news agencies and publishers to disseminate information on poverty reduction work; building and implementing programs to provide guidance to people's participation and benefit from the Program, access to basic social services such as employment, vocational training, overseas labor contracts, healthcare, education, housing, clean water and sanitation, legal aid, social assistance, and gender equality; organizing policy dialogues on poverty reduction at various levels: The content and expenditure level shall be implemented according to the provisions of Clause 2, Article 4 of this Circular.

2. Expenditure for implementing the movement "The whole country joins hands for the poor - No one left behind"; recognizing and rewarding localities, communities, poor households, and organizations and individuals with outstanding achievements in poverty reduction.

a) Renting venue, chairs, sound systems, and other necessary equipment (if any): The expenditure level shall be based on actual expenses incurred, supported by valid receipts and invoices, and within the approved budget range.

b) Water consumption for attending delegates: The expenditure level shall be in accordance with the provisions of Clause 3, Article 12 of Circular No. 40/2017/TT-BTC.

c) Material costs (if any): The expenditure level shall be based on actual expenses incurred and within the approved budget range.

d) Hiring program hosts: The maximum expenditure level is 2,000,000 VND per person per day. Depending on the scale, the head of the agency or unit shall decide on the appropriate host rental fee within the approved budget range.

đ) Recognizing, honoring, and rewarding collectives and individuals with outstanding achievements in implementing the Program according to the decision of the competent authority: The content and expenditure level for rewards shall be carried out in accordance with the provisions of the Law on Encouragement and Reward, the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward, and guiding documents.

3. Expenditure for developing electronic information activities on poverty reduction: The content and expenditure level shall be implemented according to the provisions of Clause 4, Article 4 of this Circular.

Section 7. ENHANCING CAPACITY AND MONITORING, EVALUATING THE PROGRAM

Article 23. Enhancing capacity to implement the Program

1. Expenditure for preparing materials and training, instructing, and enhancing knowledge, skills, and expertise for staff working on poverty reduction (with emphasis on the implementation of the Program, addressing deficiencies in basic social services for the poor regarding employment, vocational training, overseas labor contracts, healthcare, education, housing, clean water and sanitation, information); enhancing knowledge, skills, and expertise for staff working on legal aid, social work, and gender equality to effectively support the poor, vulnerable groups, and those in difficult circumstances: The content and expenditure level shall be implemented according to the provisions of Clause 1, Article 4 of this Circular.

2. Expenditure for domestic and international study tours and exchanges; organizing seminars and conferences on poverty reduction work: The content and expenditure level shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC; Circular No. 71/2018/TT-BTC; and Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance on travel expense regulations for state officials and civil servants going abroad for short-term missions funded by the state budget.

3. Expenditure for preparing, printing handbooks, guidebooks, manuals, and other types of books and specialized materials serving the activities of the Program, projects, and sub-projects: The content and expenditure level shall be implemented according to the provisions of Clause 3, Article 4 of this Circular.

Article 24. Supervision and Evaluation of the Program

1. Costs for building the Program's outcome framework, including the system of goals, expenditure to evaluate the implementation results of poverty reduction policies, programs, and projects with a multi-dimensional approach; developing procedures and details of the supervision and evaluation system, reporting forms, information collection mechanisms; contents and mechanisms for reporting; ways to use information from the supervision and evaluation system for management and implementation organization: The content and cost levels shall be implemented according to the provisions of Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on budget preparation, management, use, and settlement of state budget funds to ensure work on drafting normative legal documents and improving the legal system and the cost level for building programs, plans, and projects (hereinafter referred to as Circular No. 338/2016/TT-BTC); Circular No. 42/2022/TT-BTC dated July 6, 2022 of the Ministry of Finance amending and supplementing some articles of Circular No. 338/2016/TT-BTC; management, guidance documents for programs, plans, and projects attached as an appendix to Joint Circular No. 14/2014/TTLT-BTC-BTP.

2. Costs for annual review of poor and near-poor households; surveys, reviews, and evaluations at the beginning, mid-term, and end of each period at various levels: The content and cost levels shall be implemented according to the provisions of Circular No. 109/2016/TT-BTC.

3. Costs for building the poverty reduction data management database and software at various levels: The content and cost levels shall be implemented according to Clause 4, Article 4 of this Circular.

4. Costs for regular, annual, or ad hoc inspections, supervision, and evaluation of policy, program, project, and sub-project implementation results (if any): The content and cost levels shall be implemented according to the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds to ensure inspection work on policy implementation, strategy, planning, and Circular No. 40/2017/TT-BTC.

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

Chapter III

IMPLEMENTING PROVISIONS

Article 25. Effective Date

1. This Circular takes effect from August 1, 2022.

2. Circular No. 15/2017/TT-BTC dated February 15, 2017 of the Ministry of Finance on managing and using special-purpose funds for implementing the National Target Program on Sustainable Poverty Reduction for the 2016-2020 period and Circular No. 103/2017/TT-BTC dated October 5, 2017 of the Ministry of Finance on managing and using special-purpose funds for implementing the National Target Program on Vocational Education, Employment, and Labor Safety for the 2016-2020 period shall cease to be effective from the date this Circular takes effect.

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

During implementation, any difficulties should be promptly reported to the Ministry of Finance for research and resolution./.