Circular No. 51/2007/TT-BTC guiding the management and use of state budget funds for equipping, maintaining, and training working dogs for forest protection agencies.

CIRCULAR

Guidelines for the management and use of state budget funds

 for equipping, maintaining, and training working dogs for forest protection agencies

/ forestry inspection agency performs forest protection work

________________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Directive No. 08/2006/CT-TTg dated March 8, 2006 of the Prime Minister on strengthening urgent measures to prevent illegal logging and forest exploitation;

Pursuant to Circular No. 2066/TTg-NN dated December 18, 2006 of the Prime Minister regarding funding for equipping, maintaining, and training working dogs for forest protection;

After reaching consensus with the Ministry of Agriculture and Rural Development, the Ministry of Finance hereby guides the management and use of state budget funds for equipping, maintaining, and training working dogs for Forest Protection Ranges; Mobile Forest Protection and Firefighting Teams; National Park Forest Protection Ranges; and Nature Reserve Forest Protection Ranges (collectively referred to as Forest Protection Agencies) engaged in forest protection work, as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. This Circular provides guidelines for the management and use of state budget funds allocated for equipping, maintaining, and training working dogs used in forest protection work by Forest Protection Ranges; Mobile Forest Protection and Firefighting Teams; National Park Forest Protection Ranges; and Nature Reserve Forest Protection Ranges (collectively referred to as Forest Protection Agencies).

Article 2. The funds for equipping, maintaining, and training working dogs for Forest Protection Ranges under the management of central-level National Parks (collectively referred to as Central-Level Forest Protection Agencies) shall be guaranteed by the central budget.

Article 3. The funds for equipping, maintaining, and training working dogs for Forest Protection Ranges; Mobile Forest Protection and Firefighting Teams; National Park Forest Protection Ranges; and Nature Reserve Forest Protection Ranges under local management (collectively referred to as Local-Level Forest Protection Agencies) shall be guaranteed by the local budget.

Article 4. Funds for equipping, maintaining, and training working dogs for Forest Protection Agencies must be managed and used for their intended purposes in accordance with established regulations, subject to inspection and supervision by competent authorities; at year-end, financial settlements for the funds used must be conducted in accordance with current regulations.

II. SPECIFIC PROVISIONS

Point 1. Contents of expenditures for equipping, maintaining, and training working dogs for forest protection:

- Expenditures for purchasing working dogs according to prescribed standards (including initial purchases and replacements during implementation);

- Expenditures for purchasing equipment to support dog care such as housing, cages, feeding bowls, collars, chains, leashes, muzzles, etc.;

- Expenditures for maintaining and caring for working dogs in accordance with regulations of the Ministry of Agriculture and Rural Development;

- Annual expenditures for retraining working dogs;

- Training costs for forest protection officers on managing, caring for, maintaining, training, and using working dogs.

2. Expenditure levels:

Expenditures for equipping, maintaining, and training working dogs by Forest Protection Agencies shall be carried out in accordance with current financial expenditure limits and regulations stipulated by competent state authorities.

The Ministry of Agriculture and Rural Development shall base its regulations on the guidelines provided by the Ministry of Public Security regarding the maintenance and equipment for working dogs (Decision No. 564/2004/QĐ-BCA dated June 16, 2004 of the Minister of Public Security promulgating the regulations on the management and use of working dogs in the People's Public Security force; regulations on equipment for officers and soldiers training and using working dogs; maintenance and equipment regulations for working dogs) to issue regulations on the management and use of working dogs in Forest Protection Agencies in line with forest protection work.

3. Preparation, execution, and settlement of state budget:

The preparation of budgets, payments, and settlements of state funds allocated for equipping, maintaining, and training working dogs by Forest Protection Agencies shall be carried out in accordance with the State Budget Law and current guiding documents. This Circular provides specific guidance on the following matters:

a) On budget estimation:

Annually, based on directives from the Prime Minister, Circulars guiding the preparation of state budgets issued by the Ministry of Finance, the implementation of previous year's budgets, the need for working dogs for Forest Protection Agencies, economic and technical norms, current financial expenditure regulations, and the provisions of this Circular, the preparation of state budgets for equipping, maintaining, and training working dogs by Forest Protection Agencies shall be carried out as follows:

- For Forest Protection Agencies under central management: The Forest Protection Department shall prepare the budget for equipping, maintaining, and training working dogs, report it to the Ministry of Agriculture and Rural Development for review and consolidation into the state budget (as an economic service expense), and submit it to the Ministry of Finance for consolidation and submission to the Government for presentation to the National Assembly in accordance with regulations;

- For Forest Protection Agencies under local management: The Forest Protection Service shall prepare the budget for equipping, maintaining, and training working dogs, report it to the Department of Agriculture and Rural Development for consolidation into the state budget (as an economic service expense), and submit it to the Department of Finance for consolidation into the local budget for submission to the Provincial People's Council in accordance with current regulations.

b) Regarding allocation and assignment of budgets:

- For Central-Level Forest Protection Agencies: Based on the assigned budget, the Ministry of Agriculture and Rural Development shall develop detailed plans for allocating funds for equipping, maintaining, and training working dogs according to individual units and sub-items in the State Budget Manual and the content of expenditures, and submit them to the Ministry of Finance for review and verification; specifically, funds for purchasing working dogs according to prescribed standards, including initial purchases and replacements during implementation, shall be allocated to the Forest Protection Department for implementation. For expenditures on purchasing equipment to support dog care such as housing, cages, feeding bowls, collars, chains, leashes, muzzles, etc.; expenditures for maintaining and caring for working dogs; annual expenditures for retraining working dogs; training costs for forest protection officers on managing, caring for, maintaining, training, and using working dogs, these shall be allocated to the Forest Protection Agencies for implementation.

After obtaining the agreement of the Ministry of Finance, the Ministry of Agriculture and Rural Development shall assign the budget to the relevant units for implementation in accordance with current regulations.

- For local Forest Protection agencies: Based on the budget allocated by the competent authority, the Department of Agriculture and Rural Development shall develop a detailed plan for allocating funds for equipping, maintaining, and training working dogs according to individual units and sub-items of the State Budget Classification, and submit the content of expenditures for review by the Department of Finance; among which: funds for purchasing working dogs according to prescribed standards, including initial purchases and replacements during the implementation period for the Forest Protection Service to organize the execution. For expenditures related to equipment for dog care such as housing, cages, food bowls, collars, chains, leashes, muzzles...; expenses for caring for and maintaining working dogs; annual retraining costs for working dogs; training costs for forest protection officers on management, care, maintenance, training, and use of working dogs assigned to local Forest Protection agencies.

The allocation of budgets to units shall be carried out in accordance with current regulations of the State.

c) On budget execution:

Based on the state budget expenditure budget allocated by the competent authority, units shall withdraw the budget at the National Treasury branch where transactions are conducted; the National Treasury shall control expenditures according to the current system.

Funds for equipping, organizing the maintenance and training of working dogs as stipulated in this Circular shall be reflected and settled in Category 01-07 "Forestry and Related Service Activities," according to the corresponding Chapters of the Ministries, sectors, and localities, and detailed according to the State Budget Classification.

d) On settlement: The procedures for preparing reports, report forms, submission deadlines, and review of settlement reports shall be carried out in accordance with current regulations.

III. IMPLEMENTATION

1. The Ministry of Agriculture and Rural Development shall be responsible for promulgating Regulations on the Maintenance and Equipment Standards for Working Dogs for Forest Protection; Management and Usage Rules for Working Dogs of Forest Protection Agencies to be uniformly implemented nationwide.

2. The Department of Agriculture and Rural Development shall direct the Forest Protection Service to develop plans for using working dogs for forest protection; sources of funding for equipping, maintaining, and training working dogs shall be submitted to the Provincial People's Committee for decision.

3. This Circular shall take effect fifteen days from the date of publication in the Official Gazette;

During the implementation process, if there are any difficulties, units are requested to report to the Ministry of Finance for appropriate amendments./.