Joint Circular No. 47/2009/TTLT-BTC-BLDTBXH guiding the issuance, management, and use of funds to implement preferential policies for persons who have rendered meritorious services to the revolution and those directly participating in the resistance war under the management of the Ministry of Labor, Invalids, and Social Affairs.

JOINT CIRCULAR

Guidelines on the issuance, management, and utilization of funds to implement preferential policies for persons who have rendered meritorious service to the revolution and those directly participating in the resistance war under the management of the Labor sector.

for persons who have rendered meritorious service to the revolution and those directly participating in the resistance war managed by the Ministry of Labor

Invalids and Social Affairs - WITH THE REVOLUTION

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Pursuant to Decree 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 Decree No. 54/2006/NĐ-CP dated May 26, 2006 of the Government guiding the implementation of certain provisions of the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution; Decree No. 89/2008/NĐ-CP dated August 13, 2008 of the Government guiding the implementation of the Ordinance Amending and Supplementing Certain Provisions of the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution, and other related regulatory legal documents issued by competent authorities concerning preferential policies for persons who have rendered meritorious service to the revolution.

The Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guide the issuance, management, and utilization of funds to implement preferential policies for persons who have rendered meritorious service to the revolution and those directly participating in the resistance war under the management of the Labor, Invalids, and Social Affairs sector (hereinafter referred to as preferential policies for persons who have rendered meritorious service to the revolution) as follows:

  

Section I

GENERAL PROVISIONS

Article 1. Sources of funding

1. The funds for implementing preferential policies for persons who have rendered meritorious service to the revolution, as guided by this Circular, include regular allowances (including one-time allowances according to regular regimes, other preferential allowances, support costs for activities of care facilities for persons who have rendered meritorious service to the revolution, and management costs) and one-time allowances.

2. The central budget ensures the source of funds to implement preferential policies for persons who have rendered meritorious service to the revolution; the Ministry of Finance and the State Treasury ensure adequate and timely funds for the Labor, Invalids, and Social Affairs agency to implement these policies.

3. The Labor, Invalids, and Social Affairs agency shall take the lead and coordinate with the State Treasury to manage the funds for implementing preferential policies for persons who have rendered meritorious service to the revolution and organize timely disbursement and payment in accordance with the regulations stipulated in this Circular.

 Article 2. General provisions on fund management

1. Departments of Labor, Invalids, and Social Affairs, labor, invalids, and social affairs offices, and care facilities for persons who have rendered meritorious service to the revolution shall open budget accounts at the State Treasury and withdraw budgets in accordance with the prescribed regulations.

2. Any remaining budget balance for implementing preferential policies for persons who have rendered meritorious service to the revolution at the end of the fiscal year (including the period for adjusting final accounts according to prescribed regulations) that has not been used will be canceled.

3. For duplicate withdrawals, duplicate issuances, and improper expenditures: The Labor, Invalids, and Social Affairs sector shall cooperate with the State Treasury where the transaction unit is located to recover and remit to the state budget in accordance with the prescribed regulations.

4. Funds for implementing preferential policies for persons who have rendered meritorious service to the revolution shall be utilized, managed, and settled according to the provisions of the Law on State Budget, the Law on Accounting, and specific provisions in this Circular.

5. Procurement and repair expenses shall be carried out in accordance with current regulations of the Ministry of Finance on procurement and repair of assets.

  

PART II

CONTENT AND AMOUNT OF FUNDS FOR IMPLEMENTING PREFERENTIAL POLICIES FOR PERSONS WHO HAVE RENDERED MERITORIOUS SERVICE TO THE REVOLUTION

For the budget estimate of one-time preferential allowances for persons who have rendered meritorious service to the revolution, the Ministry of Labor - Invalids and Social Affairs may retain at the first-level budget unit and allocate, supplement the budget for provincial Departments of Labor - Invalids and Social Affairs upon the Decision approving the beneficiaries of the People's Committee of the province, centrally-run city (or authorized agency) to implement payment according to regulations.

  

Article 3. Monthly preferential allowances and one-time allowances shall be provided to the following subjects in accordance with current regulations:

1. Subjects specified in Article 2 of Ordinance No. 26/2005/PL-UBTVQH11 dated June 29, 2005 of the Standing Committee of the National Assembly and Article 1 of Ordinance No. 35/2007/PL-UBTVQH11 dated June 21, 2007 amending and supplementing certain articles of the Ordinance on Preferential Treatment for Persons Contributing to the Revolution.

2. Volunteers under Decision No. 104/1999/QĐ-TTg dated May 14, 1999 of the Prime Minister regarding some policies for volunteers who have completed their tasks during the resistance war.

3. Military personnel and officials under Decree No. 23/1999/NĐ-CP dated April 15, 1999 of the Government concerning the system of benefits for military personnel and officials who went to battlefields B, C, K during the period of fighting against America to save the country without direct dependents to support them, and military personnel and officials sent back to the South by the Party after the Geneva Agreement in 1954.

4. Subjects directly participating in the resistance war against America to save the country but not yet enjoying the policies of the Party and State according to Decision No. 290/2005/QĐ-TTg dated November 8, 2005 and Decision No. 188/2007/QĐ-TTg dated December 6, 2007 of the Prime Minister amending and supplementing Decision No. 290/2005/QĐ-TTg.

5. Discharged military personnel under Decision No. 142/2008/QĐ-TTg dated October 27, 2008 of the Prime Minister on implementing the system of benefits for military personnel who participated in the resistance war against America to save the country with less than 20 years of service in the military and have been discharged and returned to their home regions.

6. Volunteers during the resistance war against France under Decision No. 170/2008/QĐ-TTg dated December 18, 2008 of the Prime Minister on health insurance and funeral allowances for volunteers during the resistance war against France.

7. Other policy beneficiaries as prescribed by law.

Article 4. Other preferential expenditures

1. Subscription fees for the People's Daily for persons engaged in revolutionary activities before January 1, 1945, and persons engaged in revolutionary activities from January 1, 1945 to before the August 19 Revolution.

2. Health insurance.

3. Funeral allowance for martyrs.

4. Funeral expenses.

5. Medical treatment, convalescence, and rehabilitation.

6. Gifts from the President, additional food expenses on holidays and festivals.

7. Special medications and other special treatments for war invalids, disabled veterans, and persons receiving benefits equivalent to war invalids for recurrent diseases.

8. Medical examinations for war invalids, disabled veterans, persons affected by toxic chemicals, and persons receiving benefits equivalent to war invalids and disabled veterans.

9. Assistive devices and necessary orthopedic equipment for subjects as stipulated in Circular Joint No. 17/2006/TTLT-BLĐTBXH-BTC-BYT dated November 21, 2006 issued by the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Health guiding the healthcare system for persons contributing to the revolution and subsequent amendments and supplements (if any).

10. Support for travel expenses for medical check-ups and disability assessments.

11. Support for travel expenses for making orthopedic devices and restoring functions as prescribed in Circular Joint No. 17/2006/TTLT-BLĐTBXH-BTC-BYT dated November 21, 2006 issued by the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Health guiding the healthcare system for persons contributing to the revolution and subsequent amendments and supplements.

12. Support for severely wounded war invalids and disabled veterans currently being cared for at centralized facilities for persons contributing to the revolution to live with their families. The amount of support is decided by the Minister of Labor, Invalids and Social Affairs after obtaining written agreement from the Ministry of Finance.

13. Costs for the repatriation of martyrs' remains: Surveying, searching, collecting, receiving, and burying remains; supporting repairs, upgrades, and construction of new graves and martyrs' cemeteries and memorials.

14. Supporting relatives of martyrs to visit graves and relocate martyrs' remains.

15. Welcoming persons contributing to the revolution.

16. Preferential allowances in education and training.

17. Other preferential expenditures as prescribed by law.

Article 5. Subsidies for the operation of care and rehabilitation facilities for persons who have rendered meritorious service to the revolution managed by the Ministry of Labor, Invalids, and Social Affairs

In addition to the allowances and benefits specified in Articles 3 and 4 above, care and rehabilitation facilities for persons who have rendered meritorious service to the revolution shall be supported to cover the following expenses:

1. Repairing and upgrading housing and infrastructure.

2. Purchasing and repairing equipment, tools, and working facilities.

3. Hiring labor services, payment public services, office supplies, information, communication, and propaganda.

4. Books and cultural, sports activities expenses.

5. Transportation costs for war invalids and veterans visiting their families; expenses for welcoming relatives of persons who have rendered meritorious service to the revolution when they visit such persons at care and rehabilitation facilities.

The contents and levels of expenditure specified in Articles 4 and 5 shall be implemented according to current State regulations. For items not yet regulated with specific expenditure levels, the Director of the Department of Labor, Invalids, and Social Affairs shall specify the specific expenditure levels within the allocated budget.

Article 6. Management Expenses

1. To ensure professional activities related to managing beneficiaries, maintaining records, and financial accounting for implementing preferential policies for persons who have rendered meritorious service to the revolution, the Ministry of Labor, Invalids, and Social Affairs shall annually allocate 1.7% of the total funding for implementing preferential policies for persons who have rendered meritorious service to the revolution for the following purposes:

a) Payment of remuneration to staff directly responsible for disbursing allowances. Specific expenditure levels shall be determined by the Director of the Department of Labor, Invalids, and Social Affairs in accordance with local conditions and guidelines from the Ministry of Labor, Invalids, and Social Affairs.

b) Dissemination of preferential policies for persons who have rendered meritorious service to the revolution. Expenditure levels shall follow current regulations on the dissemination and education of laws.

c) Information and propaganda about preferential policies for persons who have rendered meritorious service to the revolution through mass media.

d) Office supplies, printing forms, purchasing books, and materials for management work. Expenditures shall be reimbursed based on actual costs within the approved budget.

đ) Training, professional development, mid-term reviews, and final summaries. Contents and expenditure levels shall follow current regulations on training and professional development for civil servants and the system of expenditures for organizing training sessions for state agencies and public institutions.

e) Examination, verification, and adjustment of files. Expenditure levels shall be applied according to Circular Joint No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the construction and allocation of budgets for scientific projects funded by the State budget, and any subsequent amendments or supplements.

g) Purchase and repair of assets, equipment, and facilities serving the disbursement and management of beneficiaries. Expenditure levels shall be based on needs and the approved budget.

h) Support for the application of information technology to serve the management of files, beneficiaries, and allowance disbursements. Contents and expenditure levels shall follow current regulations on the management and use of funds for the application of information technology in state agency operations.

i) Night shift and overtime allowances. Expenditure levels shall follow current regulations on payment for night shifts and overtime for civil servants, officials, and employees.

k) Fuel, communication, experience exchange, rental, and other expenses serving the implementation of preferential policies for persons who have rendered meritorious service to the revolution.

2. The Ministry of Labor, Invalids, and Social Affairs shall be responsible for allocating management fees appropriate to the characteristics of each locality and guide the Departments of Labor, Invalids, and Social Affairs in managing and using these funds within the total management budget of the entire sector. Specifically, central-level management expenses (including: training expenses, support for the application of information technology, and other expenses serving management) shall be allocated, used, and settled within the annual regular budget of the Ministry of Labor, Invalids, and Social Affairs.

3. For management expenses in implementing policies and one-time allowances under Decision No. 290/2005/QĐ-TTg dated November 8, 2005, and Decision No. 188/2007/QĐ-TTg dated December 6, 2007, of the Prime Minister regarding the amendment and supplementation of Decision No. 290/2005/QĐ-TTg of the Prime Minister on policies and systems for certain individuals directly participating in the anti-American resistance but not yet enjoying State policies, implementation shall follow the guidance provided in Circular No. 191/2005/TTLT-BQP-BLĐTBXH-BTC dated December 7, 2005, jointly issued by the Ministry of National Defense, the Ministry of Labor, Invalids, and Social Affairs, and the Ministry of Finance guiding the implementation of Decision No. 290/2005/QĐ-TTg dated November 8, 2005, on policies and systems for certain individuals directly participating in the anti-American resistance but not yet enjoying State policies, and Circular No. 21/2008/TTLT-BQP-BLĐTBXH-BTC dated February 26, 2008, jointly issued by the Ministry of National Defense, the Ministry of Labor, Invalids, and Social Affairs, and the Ministry of Finance amending and supplementing Circular No. 191/2005/TTLT-BQP-BLĐTBXH-BTC dated December 7, 2005. 

 

Section III

MANAGEMENT OF FUNDS

 

Article 7. Establishing the budget for expenses

1. The budget for expenses to implement preferential policies for persons who have rendered meritorious service to the revolution must be detailed according to each type of monthly allowance, one-time allowance, and fully reflect the contents of expenditures as specified in Section II of this Circular.

2. The annual budget establishment shall be carried out in accordance with the provisions of the State Budget Law and guiding documents of the Law. In addition, this Circular provides specific guidance on the procedures and time sequence for establishing the budget as follows:

a) The Labor - Invalids and Social Affairs Departments at districts, counties, towns, cities under provinces, and care and rehabilitation facilities for persons who have rendered meritorious service to the revolution directly under the Provincial Labor - Invalids and Social Affairs Department shall establish the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution for the planning year and submit it to the Provincial Labor - Invalids and Social Affairs Department before June 20th each year.

b) The Provincial Labor - Invalids and Social Affairs Department shall review the budgets of the Labor - Invalids and Social Affairs Departments, care and rehabilitation facilities for persons who have rendered meritorious service to the revolution, and the budget for expenditures within the department, consolidate the budget for preferential expenditures for persons who have rendered meritorious service to the revolution of the province, centrally-administered city, and submit it to the Ministry of Labor - Invalids and Social Affairs before July 5th each year. c) The Ministry of Labor - Invalids and Social Affairs shall review the budget for allowances for persons who have rendered meritorious service to the revolution of the Provincial Labor - Invalids and Social Affairs Departments; consolidate the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution and submit it to the Ministry of Finance before July 20th each year.

d) The Ministry of Finance shall examine and consolidate the budget for preferential expenditures for persons who have rendered meritorious service to the revolution into the state budget expenditure plan, report to the Government for approval by the National Assembly, and allocate the budget to the Ministry of Labor - Invalids and Social Affairs before November 20th each year.

1. Based on the budget assigned by the Prime Minister, the Ministry of Finance shall assign the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution to the Ministry of Labor - Invalids and Social Affairs.

Article 8. Allocation and Transfer of Budget Estimates

2. Based on the assigned budget, the Ministry of Labor - Invalids and Social Affairs shall propose a budget allocation plan for the Provincial Labor - Invalids and Social Affairs Departments of centrally-administered provinces and cities according to item 520, sub-item 527 of the State Budget Manual and submit it to the Ministry of Finance before November 30th each year for review. Within seven working days from receiving the allocation plan from the Ministry of Labor - Invalids and Social Affairs, the Ministry of Finance shall notify in writing the results of the review of the budget allocation plan to the Ministry of Labor - Invalids and Social Affairs.

3. Based on the unified budget allocation plan by the Ministry of Finance, the Ministry of Labor - Invalids and Social Affairs shall implement the assignment of the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution according to items and sub-items of the State Budget Manual to the Provincial Labor - Invalids and Social Affairs Departments of centrally-administered provinces and cities before December 15th each year, and authorize the Provincial Labor - Invalids and Social Affairs Departments to allocate and assign the budget to budget-using units (Labor - Invalids and Social Affairs Departments, care and rehabilitation facilities for persons who have rendered meritorious service to the revolution, and expenditures within the Provincial Labor - Invalids and Social Affairs Department) before December 31st each year.

For the budget for one-time preferential allowances for persons who have rendered meritorious service to the revolution, the Ministry of Labor - Invalids and Social Affairs may retain the budget at the first-level budget unit and implement additional budget allocations to the Provincial Labor - Invalids and Social Affairs Departments upon receipt of the Decision approving the beneficiaries of the People's Committee of the centrally-administered province or city (or authorized agency) to make payments to the beneficiaries as prescribed. 4. The Ministry of Labor - Invalids and Social Affairs shall consolidate and be responsible for the entire budget for allowances for persons who have rendered meritorious service to the revolution that has been allocated and assigned to budget-using units. The decision to assign the budget to the units shall be sent to the Treasury where the budget-using unit maintains its transaction account for coordination in implementation.

4. The Ministry of Labor - Invalids and Social Affairs shall compile and be responsible for the entire budget estimate of allowances for persons who have rendered meritorious service to the revolution that have been allocated and transferred to budgetary units. The decision on transferring the budget to the units shall be sent to the State Treasury where the budgetary unit has an account opened for coordination in implementation.

4. The Ministry of Labor, Invalids and Social Affairs shall compile and be responsible for the entire budget estimate of subsidies for persons who have rendered meritorious service to the revolution that have been allocated and assigned to budget-using units. The decision on assigning the budget estimate to the units shall be sent to the State Treasury where the budget-using unit has opened an account for transaction coordination and implementation.

Article 9. Withdrawal of State Budget Estimate

Based on the annual estimate already assigned by the competent authority, the state budget using units (Department of Labor, Invalids and Social Affairs, Labor-Invalids and Social Affairs Office, care and rehabilitation facilities for persons who have rendered meritorious service to the revolution) shall withdraw the estimate at the National Treasury where the unit has opened an account to implement preferential policies for persons who have rendered meritorious service to the revolution as stipulated in Section II of this Circular.

Article 10. Advance Payment from the State Budget

1. In cases where at the beginning of the fiscal year, the estimate and allocation plan for subsidies for persons who have rendered meritorious service to the revolution have not yet been decided by the competent authority, the National Treasury where the unit has opened an account shall temporarily advance funds to the unit to ensure the implementation of preferential policies for persons who have rendered meritorious service to the revolution on a monthly basis. The maximum temporary advance shall not exceed the average monthly expenditure of the previous year.

2. After the estimate and allocation plan for subsidies for persons who have rendered meritorious service to the revolution have been decided by the competent state agency, the National Treasury shall recover the temporarily advanced funds by deducting them from the corresponding items in the state budget estimate allocated to the unit.

3. Temporary advances from the state budget shall only apply to monthly subsidy payments and support for activities of care and rehabilitation facilities for persons who have rendered meritorious service to the revolution; it shall not apply to one-time subsidies.

Article 11. Adjustment of Estimates

1. Adjustment of Estimates within the Province

Based on the proposal of the unit, confirmation by the National Treasury regarding the remaining balance of the assigned estimate and the ability to use funds by other subordinate units, the Department of Labor, Invalids and Social Affairs issues a decision to adjust estimates between subordinate budget-using units (Labor-Invalids and Social Affairs Office and care and rehabilitation facilities for persons who have rendered meritorious service to the revolution) and the portion of subsidy funds for persons who have rendered meritorious service to the revolution expended at the Department. The adjustment estimate decision is sent to the Ministry of Labor, Invalids and Social Affairs (for reporting) and the National Treasury where the accounts of related units are opened for adjustment.

2. Adjustment of Estimates Between Provinces

a) Based on the proposal of the Provincial Department of Labor, Invalids and Social Affairs (accompanied by a summary confirmed by the National Treasury where the unit has opened an account regarding the remaining balance of the estimate), the Ministry of Labor, Invalids and Social Affairs issues a decision to adjust estimates between Departments of Labor, Invalids and Social Affairs while ensuring the principle that it does not exceed the total estimate of funds for implementing preferential policies for persons who have rendered meritorious service to the revolution assigned, and sends it to the National Treasury of provinces and centrally-administered cities for control and to the Ministry of Finance for reporting.

b) Based on the notice of estimate adjustment from the Ministry of Labor, Invalids and Social Affairs, the Provincial Department of Labor, Invalids and Social Affairs issues a decision to adjust estimates for subordinate budget-using units and sends it to the National Treasury where the unit has opened an account for coordination in implementation.

Article 12. Supplement to Estimates

1. After adjusting the subsidy estimate among subordinate provincial units but still lacking funds for implementation, the Provincial Department of Labor, Invalids and Social Affairs shall issue a document requesting the Ministry of Labor, Invalids and Social Affairs to consider supplementing funds.

2. After adjusting the subsidy estimate among Provincial Departments of Labor, Invalids and Social Affairs but still lacking funds for implementation, the Ministry of Labor, Invalids and Social Affairs shall issue a document requesting the Ministry of Finance to consider supplementing the estimate or pre-funding the next year's estimate for the unit according to regulations.

3. In cases of pre-funding the next year's state budget estimate: Based on the decision of the Ministry of Finance, the National Treasury shall implement the pre-funding of the next year's estimate, but not exceeding 20% of the previous year's state budget estimate or the amount of the next year's state budget expenditure estimate notified by the competent authority to perform this task.

4. The National Treasury shall be responsible for recovering the pre-funded expenditures of the unit according to current regulations and notify the unit to monitor and record promptly.

Article 13. Accounting and Settlement of Funds

1. The final report on the expenditure of funds to implement preferential policies for persons who have rendered meritorious service to the revolution must fully reflect all expenditures as stipulated in the assigned estimate and in accordance with the current state budget classification; the final report must be prepared and submitted to the management agency within the prescribed time limit, complete with forms, explanations, and confirmation by the National Treasury where the unit has opened an account.

2. Funds for implementing preferential policies for persons who have rendered meritorious service to the revolution shall be recorded and settled under Chapter 024 of the Ministry of Labor, Invalids and Social Affairs; central government Chapter (code 1), Type 520, Item 527 of the current state budget classification.

3. Recording and Settlement of Support Expenditures for Burial and Martyrs' Memorials

For expenditures supporting investment projects or having an investment nature: The settlement and finalization shall be based on the Investment Decision, Allocation Decision (support capital) of the competent authority (according to local decentralization), transfer vouchers from the Labor-Invalids and Social Affairs agency to the project investor, the Labor-Invalids and Social Affairs agency shall settle and record into Account 337 - "Expended funds transferred to the following year" for monitoring. The investor is responsible for submitting to the competent authority for approval of the finalization, clearly stating Part on the budget support funds to implement preferential policies for persons who have rendered meritorious service to the revolution; send the approval document for final settlement to the Department of Labor - Invalids and Social Affairs as the basis for settling this expenditure.

4. The procedures, formalities, contents of examination, verification, and notification of examination and verification results of final settlement shall be carried out in accordance with the current regulations of the Ministry of Finance regarding guidance on examination, verification, and notification of annual settlement for administrative agencies, public institutions, organizations supported by the state budget at all levels, specifically as follows:

a) The Department of Labor - Invalids and Social Affairs and the care and rehabilitation facilities for persons who have rendered meritorious service to the revolution shall prepare the final settlement report in accordance with the regulations and submit it to the Provincial Department of Labor - Invalids and Social Affairs before April 30 each year.

b) The Provincial Department of Labor - Invalids and Social Affairs shall examine and notify the examination results of the final settlement of the budget to the Department of Labor - Invalids and Social Affairs, care and rehabilitation facilities for persons who have rendered meritorious service to the revolution, and the portion of the budget spent at the Provincial Department; compile the final settlement report on the implementation of preferential policies for persons who have rendered meritorious service to the revolution of the province, centrally-administered city (including the examination result notification for the Department of Labor - Invalids and Social Affairs, care and rehabilitation facilities for persons who have rendered meritorious service to the revolution, confirmation statement of remaining balance, payment receipt to the state budget (if any)) and submit it to the Ministry of Labor - Invalids and Social Affairs before July 5 each year.

c) The Ministry of Labor - Invalids and Social Affairs shall verify and notify the verification results of the final settlement to the Provincial Departments of Labor - Invalids and Social Affairs; compile the final settlement according to the verification results and submit it to the Ministry of Finance before October 1 each year.

d) The Ministry of Finance shall verify and notify the verification results of the final settlement of the budget for implementing preferential benefits for persons who have rendered meritorious service to the revolution to the Ministry of Labor - Invalids and Social Affairs and incorporate it into the final settlement of the state budget in accordance with the prescribed regulations.

The procedures, formalities, contents of examination, verification of final settlement, and notification of examination and verification results of final settlement shall be carried out in accordance with current regulations.

Article 14. State Treasury's Expenditure Control

1. The State Treasury shall carry out expenditure control over the budget for implementing preferential policies for persons who have rendered meritorious service to the revolution in accordance with current regulations.

2. Documents serving as the basis for the State Treasury to control expenditures

a) For monthly preferential allowances:

- List of monthly preferential allowance payments (prepared according to Model C67-HD/LĐTBXH stipulated in Decision No. 09/2007/QĐ-BLĐTBXH dated March 31, 2007 of the Minister of Labor - Invalids and Social Affairs on the issuance of additional models of accounting vouchers, accounting accounts, accounting books, financial reports into the Accounting System for Administrative and Public Institutions pursuant to Decision No. 19 TC/QĐ/CĐKT dated March 30, 2006 of the Minister of Finance applicable to central government budget accounting for implementing policies towards persons who have rendered meritorious service to the revolution managed by the Labor - Invalids and Social Affairs sector) prepared by the Labor - Invalids and Social Affairs agency (Provincial Department, District Department of Labor - Invalids and Social Affairs; care and rehabilitation facilities for persons who have rendered meritorious service to the revolution) and submitted to the State Treasury where transactions take place. The head of the Labor - Invalids and Social Affairs agency is responsible for signing, stamping, and submitting the initial list once to the State Treasury where the unit opens an account before December 20 of the previous year. In addition, if there are changes in the number of beneficiaries during the year, the head of the Labor - Invalids and Social Affairs agency shall submit the supplementary list of beneficiaries added or removed (prepared according to Models C62-HD/LĐTBXH and C64-HD/LĐTBXH stipulated in Decision No. 09/2007/QĐ-BLĐTBXH dated March 31, 2007 of the Minister of Labor - Invalids and Social Affairs).

- Monthly preferential allowance adjustment list according to Model C63-HD/LĐTBXH (if any) stipulated in Decision No. 09/2007/QĐ-BLĐTBXH dated March 31, 2007 of the Minister of Labor - Invalids and Social Affairs.

- List of preferential education allowance payments according to Model C69-HD/LĐTBXH (if any) stipulated in Decision No. 09/2007/QĐ-BLĐTBXH dated March 31, 2007 of the Minister of Labor - Invalids and Social Affairs.

b) For one-time preferential allowances:

- List of one-time allowance payments (including those entitled to one-time allowances under Decree No. 54/2006/NĐ-CP dated May 26, 2006) prepared by the Provincial Department of Labor - Invalids and Social Affairs (District Department of Labor - Invalids and Social Affairs) according to Model C65-HD/LĐTBXH stipulated in Decision No. 09/2007/QĐ-BLĐTBXH dated March 31, 2007 and submitted to the Ministry of Labor - Invalids and Social Affairs along with the decision on beneficiaries issued by the competent authority (original copy);

- For beneficiaries entitled to one-time allowances under Decision No. 290/2005/QĐ-TTg dated November 8, 2005 and Decision No. 188/2007/QĐ-TTG dated December 6, 2007, the unit prepares the beneficiary list according to Model 9A, 9B Circular No. 191/2005/TTLT-BQP-BLĐTBXH-BTC dated December 7, 2005.

- For beneficiaries entitled to one-time allowances under Decree No. 23/1999/NĐ-CP dated April 15, 1999, the unit prepares the beneficiary list according to Model 3A, 3B Joint Circular No. 17/1999/TTLT-BLĐTBXH-BTC-BTCCBCP dated July 21, 1999 of the Ministry of Labor - Invalids and Social Affairs - Ministry of Finance - Office of Organizational Cadres of the Government guiding the implementation of Decree No. 23/1999/NĐ-CP.

c) For expenditures related to burial and martyrs' cemeteries:

- Expenditures for surveying, searching, collecting, exhumation, construction, and repair of graves: Based on the approved budget estimate and current expenditure regulations; for items without specified expenditure limits by the state, the actual expenditure receipts serve as the basis; the head of the unit is responsible for the legality of the receipts.

- Support for investment projects or projects with investment characteristics: Approval decision for the investment project by the competent authority; allocation decision (support) and budget estimate for the burial and martyrs' cemetery work for the project of the People's Committee of the province, centrally-administered city (or authorized agency).

d) For expenditures supporting activities at care and convalescent facilities for persons who have rendered meritorious service to the revolution and management costs: Depending on the nature and content of each expenditure and the provisions of this Circular; the State Treasury shall control such expenditures in accordance with current regulations applicable to specific expenditure areas.

 

Chapter IV

IMPLEMENTATION

 

Article 15. Effectiveness

1. This Circular takes effect from the 2009 budget year, becomes enforceable 45 days after the date of signature, and replaces Circular Joint No. 84/2005/TTLT/BTC-BLDTBXH dated September 23, 2005 of the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs guiding the disbursement and management of funds implementing policies for persons who have rendered meritorious service to the revolution under the management of the Labor, War Invalids and Social Affairs sector.

2. The Departments of Labor, War Invalids and Social Affairs, and the State Treasuries of provinces and centrally governed cities are responsible for coordinating, guiding, and organizing the implementation of this Circular./.