Circular No. 53/2022/TT-BTC on the management and use of state budget funds for the National Target Program on New Rural Development for the period 2021-2025.

CIRCULAR

REGULATIONS ON MANAGEMENT AND USE OF OPERATING FUNDS FROM THE STATE BUDGET FOR IMPLEMENTATION OF THE NATIONAL TARGET PROGRAM TO BUILD NEW RURAL AREAS IN THE 2021-2025 PERIOD

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

Decree

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. 07/2022/QĐ-TTg dated March 25, 2022 of the Prime Minister on principles, criteria, allocation quotas of central budget funds and local budget counterpart funds for implementing the National Target Program to Build New Rural Areas in the 2021-2025 period (hereinafter referred to as Decision No. 07/2022/QĐ-TTg);

Implementing Decision No. 263/QĐ-TTg dated February 22, 2022 of the Prime Minister approving the National Target Program to Build New Rural Areas in the 2021-2025 period (hereinafter referred to as Decision No. 263/QĐ-TTg);

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

The Minister of Finance issues this Circular to regulate the management and use of operating funds from the central budget for implementing the National Target Program to Build New Rural Areas in the 2021-2025 period (hereinafter referred to as the Program).

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 regulates the management and use of operating funds from the central budget for implementing the Program according to Decision No. 263/QĐ-TTg;

b) For grants and aid from the state budget where the donor or their authorized representative and the Ministry of Finance have not agreed on the content and expenditure levels, the provisions of this Circular shall apply;

c) For contents within the Program that integrate operating funds from the central 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 the local budget to support the effective implementation of the Program's components and contents on their territory according to Decision No. 263/QĐ-TTg, Article 7 and Article 8 Section 2 of Decision No. 07/2022/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. Implementation Principles

1. Principles, criteria, and allocation quotas for operating funds implemented according to Decision No. 07/2022/QĐ-TTg.

2. Operating funds for implementing the Program’s contents must aim to achieve the national criteria for new rural areas at various levels (province, district, commune) and degrees (standard, advanced, model) in the 2021-2025 period as set out in the Prime Minister's Decisions: No. 318/QĐ-TTg dated March 8, 2022 on issuing the national criteria for new rural communes and advanced new rural communes in the 2021-2025 period, No. 319/QĐ-TTg dated March 8, 2022 on issuing the criteria for model new rural communes in the 2021-2025 period, No. 320/QĐ-TTg dated March 8, 2022 on issuing the national criteria for new rural districts and regulations for towns and cities directly under provinces completing the new rural area construction tasks and the national criteria for advanced new rural districts in the 2021-2025 period, No. 321/QĐ-TTg dated March 8, 2022 on regulations for provinces and centrally-administered cities completing the new rural area construction tasks in the 2021-2025 period.

3. Based on the total amount of central budget support funds, together with local budget funds, the People's Council of the province decides on allocation, ensuring synchronization and avoiding overlap with the National Target Program to Reduce Poverty Sustainably in the 2021-2025 period and the National Target Program to Develop Economic-Social in Ethnic Minority and Mountainous Areas in the 2021-2030 period.

4. Transparency in the management and use of operating funds for implementing the Program's contents.

5. Operating funds of the Program shall not be used for activities under state management tasks allocated in the annual regular budget and contents, tasks funded from other Programs and projects.

Article 3. Sources of budget funds for the central public service program implementation

1. Allocation in the annual state budget expenditure plan of Ministries and central agencies to carry out the assigned tasks of the Program according to the principles, criteria, and allocation standards specified in Decision No. 07/2022/QĐ-TTg;

2. The central budget supplements with targeted funding for localities to implement the contents and components of the Program as stipulated in Decision No. 07/2022/QĐ-TTg.

Article 4. Preparation, Implementation, and Settlement of the State Budget

1. The preparation, execution, and settlement of the state budget for public service expenses for implementing the Program shall be carried out in accordance with the laws on the state budget; public investment; Decree No. 27/2022/NĐ-CP; Decision No. 07/2022/QĐ-TTg; Decision No. 263/QĐ-TTg; guiding documents of the managing ministries and sectors of the Program, its components, and contents; provisions of this Circular and related laws. Agencies and units allocated and assigned the budget for implementing the Program are responsible for managing, using, and settling accounts in accordance with the law. Contents, tasks, and activities within the Program that have been settled from the budgets of other programs, projects, and plans shall not be settled again from the Program's budget.

2. Procurement of medicines, equipment, materials, goods, services; repair, maintenance, and upkeep of assets: Shall be carried out in accordance with the laws on bidding; bidding, ordering, and assigning tasks for the provision of public products and services funded by the state budget from regular expenditure; management and use of state assets and related laws.

3. For activities and tasks where the agency or unit receiving the budget (Party A) enters into contracts with other agencies or units to perform them (Party B) in accordance with the law, the payment and settlement documentation retained by Party A includes: Contract, acceptance certificate, contract termination record, payment request document from Party B, payment authorization or payment voucher, and other relevant documents. Specific expense invoices and receipts directly incurred by Party B are kept in accordance with current regulations. Party B is responsible for implementing the Program's tasks as agreed, directly using the funds in compliance with the law.

4. For contents and components involving household support, the support provided to households is implemented through the representative of the household head or a representative authorized in writing to receive support on behalf of the household (a person with full civil capacity). The agency tasked with providing support shall prepare a list of household support, including the name and address of the household representative receiving support; the amount of support or the name, quantity, technical specifications, code, brand, manufacturer of the supported physical product; signature (thumbprint) of the household representative receiving support or confirmation from the payment service organization (in case of payment through a payment service organization) as proof of payment and settlement.

Article 5. Certain contents and general expenditure levels

1. Expenditure on training, instruction, and capacity enhancement

a) Contents and expenditure levels 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 listed in the salary roster of state agencies, public institutions, and enterprises) shall be carried out in accordance with the guidelines of the agency responsible for guiding the contents under the provisions of 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 budgets, management, utilization, and settlement of funds allocated for training and capacity enhancement of civil servants, public officials, and employees (hereinafter referred to as Circular No. 36/2018/TT-BTC). In particular 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 cases of remote training and capacity enhancement: Shall be implemented in accordance with Clause 5, 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 management cadre training and capacity enhancement to implement new curricula and textbooks in general education; laws on investment in information technology application using state budget funds; relevant laws; economic and technical norms in the field of information and communication;

b) The financial resources allocated in the budget for implementing 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 listed in the salary roster of state agencies, public institutions, and enterprises; village-level non-professional cadres dispatched for study; additional costs incurred when organizing remote training and capacity enhancement activities, and other related expenditures).

2. Expenditure on information dissemination, propaganda; popularizing legal education: Contents and expenditure levels shall be implemented in accordance with Clause 2, Article 4 of Circular No. 15/2022/TT-BTC dated March 4, 2022, issued by the Ministry of Finance, stipulating the management and use of funds for the National Target Program on Socio-Economic Development in Ethnic Minority and Mountainous Areas for the period 2021-2030, Phase I: from 2021 to 2025 (hereinafter referred to as Circular No. 15/2022/TT-BTC).

3. Expenditure on compiling handbooks, guidebooks, business manuals, and other types of books and publications serving the activities of the program components: Contents and expenditure levels shall be implemented in accordance with Clause 3, Article 4 of Circular No. 15/2022/TT-BTC.

4. Expenditure on applying information technology to serve professional activities within the Program: Shall be implemented in accordance with laws on managing investment in information technology applications using state budget funds and relevant laws; economic and technical norms in the field of information and communication.

5. Expenditure on translating and editing materials serving professional activities of each component: Contents and expenditure levels shall be implemented in accordance with Clause 5, Article 4 of Circular No. 15/2022/TT-BTC.

6. Expenditure on hiring domestic experts and independent consulting organizations to serve professional activities of each component: Contents and expenditure levels shall be implemented in accordance with Clause 6, Article 4 of Circular No. 15/2022/TT-BTC.

7. Expenditure on conducting surveys, assessments, statistics of professional content of each component: Contents and expenditure levels shall be implemented in accordance with Clause 7, Article 4 of Circular No. 15/2022/TT-BTC.

8. Expenditure on organizing domestic and international learning exchanges, mid-term reviews, final summaries, conferences, seminars, and scientific research activities serving professional activities of each component: Contents and expenditure levels shall be implemented in accordance with Clause 8, Article 4 of Circular No. 15/2022/TT-BTC.

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

10. Expenditure on hiring guides who also act as interpreters for ethnic languages or sign language, and guides who do not act as interpreters for ethnic languages or sign language: Expenditure levels shall be implemented in accordance with Point a, Clause 5, Article 3 of Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, stipulating the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys and national comprehensive statistical surveys.

Chapter II

SPECIAL PROVISIONS ON CONTENTS

Section 1. IMPROVING THE EFFECTIVENESS OF MANAGEMENT AND IMPLEMENTATION OF NEW RURAL DEVELOPMENT ACCORDING TO PLANNING

Article 6. Expenditure for planning work

Expenditure for reviewing, adjusting, and establishing new plans (in cases where existing plans have expired); implementing general planning for commune construction linked to industrialization and urbanization processes, and reviewing and adjusting regional planning for districts linked to industrialization and urbanization processes to meet the requirements of new rural development as stipulated by the Planning Law; Resolution No. 61/2022/QH15 dated June 16, 2022 of the National Assembly; Decision No. 263/QĐ-TTg; guiding documents of the Ministry of Construction and related guiding documents.

Section 2. DEVELOPING ECONOMIC AND SOCIAL INFRASTRUCTURE, ESSENTIALLY INTEGRATED, MODERN, AND SECURING CONNECTIONS BETWEEN RURAL AND URBAN AREAS AND BETWEEN REGIONS

Article 7. Improving and enhancing the quality of the water conservancy system and disaster prevention at commune and district levels, ensuring sustainability and adaptability to climate change

1. Expenditure for developing national technical standards and norms for the management and operation of water conservancy works and disaster prevention. The level of expenditure shall be implemented according to the current financial expenditure regulations.

2. Expenditure for supporting advanced irrigation and water-saving measures as provided for in Article 5 of Decree No. 77/2018/NĐ-CP dated May 16, 2018 of the Government on support for small-scale water conservancy projects, intra-field water conservancy projects, and advanced irrigation and water-saving measures. The specific level of support from the central budget shall be decided by the People's Council at the same level upon proposal by the People's Committee at the provincial level, ensuring compliance with the provisions of Decree No. 77/2018/NĐ-CP within the approved budget ceiling.

Article 8. Strengthening material infrastructure for information and communication systems

Expenditure for purchasing, repairing, and replacing damaged equipment of commune radio stations, production means for information and propaganda products for county-level broadcasting and television stations to ensure the requirements of information and propaganda work as guided by the Ministry of Information and Communications under approved projects: Based on the provisions of this Circular, local conditions, and budget capacity, the People's Committee at the provincial level shall propose specific levels of support to the People's Council at the same level for approval within the approved budget ceiling.

Article 9. Expenditure for supporting the development of household and village-level domestic wastewater treatment models

Expenditure for supporting the development of household and village-level domestic wastewater treatment models according to approved projects. Specific implementation details shall follow the guidance of the Ministry of Agriculture and Rural Development.

The maximum level of support from the central budget shall not exceed 70% of the approved model implementation costs for mountainous districts, and not more than 50% for other districts within the approved budget ceiling. Based on the provisions of this Circular, local conditions, and budget capacity, the People's Committee at the provincial level shall propose specific levels of support to the People's Council at the same level for approval.

Section 3. CONTINUOUS EFFECTIVE REFORM OF THE AGRICULTURAL SECTOR AND DEVELOPMENT OF RURAL ECONOMIES

Article 10. Expenditure to support the construction and effective development of concentrated raw material areas, restructuring production structures, contributing to promoting digital transformation in agriculture.

1. Expenditure for investigation, survey, data collection on products; hiring experts to develop project proposals and plans. The level of expenditure shall be implemented in accordance with Clause 7, Article 5 of this Circular.

2. Expenditure up to a maximum of 100% of consultancy, supervision costs, and coding for planting regions for individuals and organizations. Priority shall be given to coding for planting regions that have been evaluated and certified as good agricultural practices (GAP) and organic farming areas; supporting traceability of key products of communes, districts, provinces. Based on the provisions of this Circular, actual conditions at the local level, and budget capacity, the People's Committee of the province shall submit to the People's Council at the same level for specific decisions on the level of support within the approved budget.

3. Expenditure for organizing training and instruction for individuals and organizations participating; organizing exchanges and learning experiences among localities. The level of expenditure shall be implemented in accordance with Clause 1 and Clause 8, Article 5 of this Circular.

Article 11. Expenditure to support interlinked projects and value chain linkage plans in agricultural products.

1. Principles and conditions for supporting projects shall be carried out in accordance with Article 20 and Article 21 of Chapter V of Decree No. 27/2022/ND-CP.

2. Content of support: Implemented in accordance with the provisions of Government Decree No. 98/2018/ND-CP dated July 5, 2018 on policies encouraging the development of cooperation and linkage in production and consumption of agricultural products; Clause 4, Article 21 of Decree No. 27/2022/ND-CP and guidelines of the Ministry of Agriculture and Rural Development.

3. Level of support and specific methods for implementing one linkage project/plan from the central government budget: The Minister, head of the central agency (for linkage projects/plans implemented by the central government), the People's Committee of the province shall submit to the People's Council at the same level (for linkage projects/plans implemented by localities) for specific decisions on the level of support, ensuring compliance with Clause 5, Article 21 of Decree No. 27/2022/ND-CP, guidelines of the Ministry of Agriculture and Rural Development, and suitability with the conditions, characteristics, scale, objectives, tasks, and nature of each linkage project/plan within the approved budget.

Article 12. Expenditure to support mechanization and high-tech application in modern agricultural production.

Specific contents shall be implemented in accordance with the guidelines of the Ministry of Agriculture and Rural Development. The level of support from the central government budget shall not exceed 50% of the total funding support for one facility, organization, or individual according to the project approved by the competent authority. Based on the provisions of this Circular, actual conditions at the local level, and budget capacity, the People's Committee of the province shall submit to the People's Council at the same level for specific decisions on the level of support within the approved budget.

Article 13. Expenditure to implement the One Commune One Product Program (OCOP).

1. Objectives, scope, and content of activities shall be carried out in accordance with Decision No. 919/QD-TTg dated August 1, 2022 of the Prime Minister approving the One Commune One Product Program for the period 2021-2025 and Circular No. 05/2022/TT-BNNPTNT dated July 25, 2022 of the Ministry of Agriculture and Rural Development guiding certain contents of implementation of the Program under the management of the Ministry of Agriculture and Rural Development (hereinafter referred to as Circular No. 05/2022/TT-BNNPTNT).

2. Contents and levels of expenditure

a) Expenditure to support the development of provincial and district-level project proposals and plans; consulting services for product development, including product file preparation, comprising expenditure for investigation, survey, data collection on products, hiring experts to advise on project proposals and plans, and product story development. The level of expenditure shall be implemented in accordance with Clause 6 and Clause 7, Article 5 of this Circular;

b) Expenditure to enhance digital transformation in communication; building and managing OCOP product data files, digitizing products, and establishing a traceability system along the OCOP product value chain. The level of expenditure shall be implemented in accordance with Clause 2 and Clause 4, Article 5 of this Circular;

c) Expenditure to support the development of standardization guidelines for processes and product standards participating in the OCOP program according to the OCOP criteria; training materials, training, and instruction for cadres implementing the OCOP Program at all levels, and individuals involved in the OCOP process; design of product samples and packaging. The level of expenditure shall be implemented in accordance with Clause 1 and Clause 6, Article 5 of this Circular;

d) Expenditure to support organizing promotional and trade promotion activities, connecting supply and demand for OCOP products: The content and level of expenditure shall be implemented in accordance with Circular No. 171/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance guiding financial mechanisms to support from the state budget for implementing the National Trade Promotion Program;

đ) Expenditure to support actual OCOP product introduction and sales points (supporting signage, counters, some equipment to serve display and sale of OCOP products, etc.). The maximum level of support shall not exceed 50% of the total cost of building OCOP product introduction and sales points approved by the competent authority;

e) Expenditure to support the registration of trademarks for OCOP products. The maximum level of support shall not exceed 35 million VND per trademark;

g) Expenditure to support packaging and label printing costs. The level of expenditure shall be implemented based on actual invoices and the approval decision of the competent authority;

h) Expenditure to organize annual product evaluation and ranking for the OCOP program, including:

- Expenditure for hiring experts, transporting, and preserving products for competition. The level of expenditure shall be implemented in accordance with Clause 6 and Clause 9, Article 5 of this Circular;

- Costs for organizing the evaluation and ranking of OCOP products. The level of expenditure shall be implemented in accordance with Point g, Clause 2, Article 4 of Circular No. 15/2022/TT-BTC;

- Prize money for OCOP products achieving stars. The level of prize money for 5-star, 4-star, and 3-star products corresponding to first, second, and third prizes respectively shall be implemented in accordance with Clause 4, Article 4 of Circular No. 126/2018/TT-BTC dated December 26, 2018 of the Ministry of Finance guiding the management and use of funds for the Implementation Plan "Supporting Students and University Students' Entrepreneurship until 2025".

Article 14. Expenditure for the development of small-scale industries, trades, and rural services; preservation and promotion of traditional craft villages in rural areas.

1. Support expenditure for the development of small-scale industries, trades, and rural services shall be implemented in accordance with the provisions of Decree No. 52/2018/ND-CP dated April 12, 2018 of the Government on the development of rural trades (hereinafter referred to as Decree No. 52/2018/ND-CP) and the guidance of the Ministry of Agriculture and Rural Development. This Circular specifies certain specific expenditure items as follows:

a) Training expenditure for human resources in accordance with Article 11 of Decree No. 52/2018/ND-CP. The content and level of expenditure shall be carried out in accordance with the provisions of Clause 1, Article 5 of this Circular;

b) Support expenditure for projects developing rural trades: The content and level of support shall be carried out in accordance with the provisions of Article 12 of Decree No. 52/2018/ND-CP.

2. Expenditure for the preservation and promotion of traditional craft villages in rural areas shall be implemented in accordance with Decision No. 801/QD-TTg dated July 7, 2022 of the Prime Minister approving the Program for the preservation and development of craft villages in Vietnam and the guidance of the Ministry of Agriculture and Rural Development.

Content and level of support: The Minister, head of central agencies (for tasks implemented at the central level), People's Committees of provinces shall submit to the People's Councils at the same level (for tasks implemented at the local level) to decide on specific content and levels of support that ensure compliance with current regulations and within the budget allocated by the competent authority.

Article 15. Expenditure to promote salt production and processing along the value chain.

1. Objectives, scope, and content of implementation shall be carried out in accordance with Decree No. 40/2017/ND-CP dated April 15, 2017 of the Government on management, production, and business of salt; Decision No. 1325/QD-TTg dated August 31, 2020 of the Prime Minister approving the Project on the development of the salt industry for the period 2021-2030; and the guidance of the Ministry of Agriculture and Rural Development.

2. Contents and levels of expenditure

a) Support expenditure for building models of production linkages for salt along the value chain from production, processing to consumption; pilot models of salt production combined with rural tourism and resort tourism; models applying advanced technology in clean salt production; models producing salt rich in natural minerals and micronutrients according to approved projects by authorized authorities. The level of support shall be carried out in accordance with Article 9 of this Circular;

b) Support expenditure for building electronic information websites to introduce products, sell online; design product samples and packaging; build brands, geographical indications, and protect trademarks for salt products in localities. Based on current regulations, the provisions of this Circular, actual conditions in localities, and budget capacity, the People's Committee of the province shall submit to the People's Council at the same level to decide on specific content and levels of support.

Article 16. Expenditure to enhance the effectiveness of organizational forms of production activities.

1. Objectives, scope, and content of implementation shall be carried out in accordance with Decision No. 1804/QD-TTg dated November 13, 2020 of the Prime Minister approving the Program to support the development of collective economic organizations and cooperatives for the period 2021-2025; Decision No. 167/QD-TTg dated February 3, 2021 approving the Project to select, improve, and replicate effective new cooperative models in localities nationwide for the period 2021-2025; and guiding documents of the Ministry of Agriculture and Rural Development.

2. Content and level of expenditure: Shall be carried out in accordance with Circular No. 124/2021/TT-BTC dated December 30, 2021 of the Ministry of Finance on guiding financial mechanisms, management, and use of funds for the Program to support the development of collective economic organizations and cooperatives for the period 2021-2025 issued together with Decision No. 1804/QD-TTg dated November 13, 2020 of the Prime Minister.

Article 17. Expenditure for market development support and agricultural product trade promotion

The content and level of expenditure shall be implemented in accordance with the guidelines of the Ministry of Agriculture and Rural Development; Circular No. 11/2019/TT-BCT dated July 30, 2019 of the Ministry of Industry and Trade guiding the implementation of activities to promote trade and develop foreign trade under the National Trade Promotion Program; Circular No. 40/2020/TT-BCT dated November 30, 2020 of the Ministry of Industry and Trade amending and supplementing certain provisions of Circular No. 11/2019/TT-BCT; Circular No. 171/2014/TT-BTC dated November 14, 2014 of the Ministry of Finance guiding the financial mechanism to support from the state budget for the implementation of the National Trade Promotion Program.

Article 18. Expenditure for improving the quality of rural commercial human resources

Expenditure for organizing training and enhancing the quality of rural commercial human resources shall be carried out in accordance with the guidelines of the Ministry of Industry and Trade. The level of expenditure shall be implemented in accordance with the provisions of Clause 1, Article 5 of this Circular.

Article 19. Expenditure for implementing the Science and Technology Program serving new rural construction.

1. The objects, scope, and content of the activities shall be implemented in accordance with the provisions of Decision No. 923/QD-TTg dated August 2, 2022 of the Prime Minister approving the Science and Technology Program serving new rural construction for the period 2021-2025 and Circular No. 05/2022/TT-BNNPTNT.

2. Implementation principles

a) The content of the Science and Technology Program serving new rural construction shall be implemented in accordance with the provisions of Decision No. 923/QD-TTg dated August 2, 2022 of the Prime Minister approving the Science and Technology Program serving new rural construction for the period 2021-2025 and Circular No. 05/2022/TT-BNNPTNT;

b) The selection and direct assignment of organizations and individuals to implement tasks, projects, and models (hereinafter referred to collectively as scientific and technological tasks) of the Program shall be carried out in accordance with the provisions of Circular No. 08/2017/TT-BKHCN dated June 26, 2017 on the selection and direct assignment of organizations and individuals to implement national-level scientific and technological tasks funded by the state budget;

c) The management and use of assets formed through the implementation of scientific and technological tasks shall be carried out in accordance with the provisions of Decree No. 70/2018/NĐ-CP dated May 15, 2018 of the Government.

3. The content and level of expenditure shall be implemented in accordance with the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology on guiding the establishment, allocation, and settlement of budgets and economic and technical norms issued by competent ministries and sectors; Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 of the Ministry of Finance and the Ministry of Science and Technology on the allocation of expenditures for the implementation of scientific and technological tasks funded by the state budget.

For the level of expenditure supporting projects to build models approved by the competent authority: The maximum support level is 70% of the project implementation costs to build models for projects in areas with difficult socio-economic conditions and extremely difficult conditions in ethnic minority and mountainous regions as stipulated in Circular No. 348/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance on financial management for the implementation "Program to Support the Application and Transfer of Scientific and Technological Advances to Promote Economic and Social Development in Rural Areas, Mountainous Regions, and Ethnic Minority Areas for the Period 2016-2025" and up to 50% of the project model implementation costs as stipulated in Decision No. 923/QD-TTg dated August 2, 2022 of the Prime Minister approving the Science and Technology Program serving new rural construction for the period 2021-2025 and Circular No. 05/2022/TT-BNNPTNT. The above support level does not include construction and repair costs for workshops.

Article 20. Implementation of the Rural Tourism Development Program in New Rural Construction

1. The objects, scope, and contents of implementation shall be carried out in accordance with Decision No. 922/QĐ-TTg dated August 2, 2022, approving the Rural Tourism Development Program in New Rural Construction for the period 2021-2025, issued by the Prime Minister, and Circular No. 05/2022/TT-BNNPTNT.

2. Contents and levels of expenditure

a) Expenditure to support the development of rural tourism destinations and products with regional characteristics. Specific contents of expenditure shall be implemented in accordance with Decision No. 922/QĐ-TTg dated August 2, 2022, approving the Rural Tourism Development Program in New Rural Construction for the period 2021-2025, issued by the Prime Minister, and Circular No. 05/2022/TT-BNNPTNT. Depending on the actual conditions regarding tourism resources of each locality as stipulated in the Tourism Law and guiding documents, the Minister, head of central agencies (for tasks implemented at the central level), and the People's Committee of the province (for tasks implemented at the local level) shall submit to the People's Council at the same level specific support levels that ensure compliance with current regulations within the budget allocated by the competent authority.

b) Expenditure to support communication, promotion, and marketing of rural tourism. The contents and levels of expenditure shall be implemented in accordance with Clause 2, Article 5 of this Circular.

c) Expenditure for training and developing quality human resources for rural tourism. The contents and levels of expenditure shall be implemented in accordance with Clause 1, Article 5 of this Circular.

d) Expenditure to support the construction and implementation of pilot models for the development of rural tourism towards green, responsible, and sustainable tourism according to approved projects. The levels of support shall be implemented in accordance with Article 9 of this Circular.

Article 21. Expenditure to improve the quality of vocational training for rural labor, in line with market demands

1. Expenditure for the development of handbooks, guidebooks, business operation manuals, and other types of books, materials serving vocational training for rural labor: The contents and levels of expenditure shall be implemented in accordance with Clause 3, Article 5 of this Circular.

2. Expenditure for surveys, forecasts of training needs, and employment: The contents and levels of expenditure shall be implemented in accordance with Clause 7, Article 5 of this Circular.

3. Expenditure for the development of programs and curricula for primary-level vocational training and training under three months: The contents and levels of expenditure shall be implemented in accordance with Article 22 of Circular No. 15/2022/TT-BTC.

4. Expenditure for the development of economic-technical norms and minimum equipment lists for primary-level vocational training and training under three months: The contents and levels of expenditure for the development of economic-technical norms shall be implemented in accordance with Appendix 03 issued together with Circular No. 15/2022/TT-BTC; the contents and levels of expenditure for the development of minimum equipment lists shall be implemented in accordance with Appendix 02 issued together with Circular No. 15/2022/TT-BTC; the general contents and levels of expenditure shall be implemented in accordance with points d, đ, and e of Clause 6, Article 23 of Circular No. 15/2022/TT-BTC.

5. Expenditure for the development of programs and materials for training and upgrading teachers and educational management staff, and vocational instructors: The contents and levels of expenditure shall be implemented in accordance with Clause 1, Article 23 of Circular No. 15/2022/TT-BTC.

6. Expenditure to support maintenance, repair of assets, and procurement of training equipment and facilities for vocational education institutions:

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) Expenditure for procurement of training equipment and facilities: Agencies and units at various levels shall decide on procurement in accordance with the minimum equipment list, training programs within the allocated budget and in accordance with Clause 2, Article 4 of this Circular.

7. Expenditure to support primary-level vocational training and training under three months for rural labor: The contents, levels of support, and forms of support shall be implemented in accordance with 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 vocational 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 provisions of Circular No. 152/2016/TT-BTC, and in accordance with laws on bidding, ordering, and assigning tasks.

Article 22. Funding to Promote and Develop Entrepreneurship and Innovation Models in Rural Areas

1. The target group, scope, and content of implementation shall be carried out in accordance with the provisions of Government Decree No. 80/2021/NĐ-CP dated August 26, 2021, detailing and guiding the implementation of certain articles of the Law on Supporting Small and Medium-sized Enterprises and the guidelines of the Ministry of Agriculture and Rural Development.

2. The content and amount of funding shall be implemented in accordance with the provisions of Clause 1, Article 14 of Circular No. 15/2022/TT-BTC.

Section 4. IMPROVING THE QUALITY OF EDUCATION, HEALTH CARE AND HEALTH MANAGEMENT FOR RURAL RESIDENTS

Article 23. Funding to Improve the Quality and Development of Education in Rural Areas

1. Funding for illiteracy eradication work: The content and amount of funding shall be implemented in accordance with the provisions of Article 20 of Circular No. 15/2022/TT-BTC.

2. Funding for universal education work shall be carried out in accordance with the guidelines of the Ministry of Education and Training. The amount of funding shall be implemented in accordance with current regulations and the provisions of Article 5 of this Circular.

Article 24. Funding to Enhance the Quality of Primary Health Care Services, Ensuring Comprehensive Health Care for All; Effectiveness in Preventing Infectious Diseases

1. The content of funding for activities shall be carried out in accordance with the guidelines of the Ministry of Health.

2. The amount of funding shall be implemented in accordance with the current financial expenditure regulations and the provisions of Article 5 of this Circular.

3. In cases where the Ministry of Health issues guidance documents leading to the emergence of specific funding contents not covered by the current financial expenditure regulations, the Ministry of Health shall take the lead in proposing specific funding contents and amounts, along with explanations of legal bases and grounds for proposal, to be submitted to the Ministry of Finance for research and issuance of documents for implementation.

Article 25. Funding to Improve the Health and Nutrition of Women and Children

Funding for interventions to prevent and combat malnutrition in women and children under five years old shall be carried out in accordance with the professional guidance of the Ministry of Health. The content and amount of funding shall be implemented in accordance with the provisions of Clause 1 and Clause 3, Article 15 of Circular No. 46/2022/TT-BTC dated July 28, 2022, issued by the Ministry of Finance, regarding the management, use, and settlement of funds from the central budget for the National Target Program on Sustainable Poverty Reduction for the period 2021-2025, and applied to women and children under five years old.

Section 5. IMPROVING THE QUALITY OF RURAL CULTURAL LIFE; PRESERVING AND PROMOTING TRADITIONAL CULTURAL VALUES ASSOCIATED WITH RURAL TOURISM DEVELOPMENT

Article 26. Funding to Enhance the Efficiency of Cultural and Sports System Activities at the Grassroots Level

1. The target group and specific content of implementation shall be carried out in accordance with the current guidelines of the Ministry of Culture, Sports and Tourism.

2. Content and level of support

a) Funding for purchasing equipment to serve cultural, artistic, and sports activities at various levels of cultural and sports facilities, in line with the actual operational situation of the locality. The level of support is based on the project approved by the competent authority and is capped as follows:

- Provincial Cultural Centers: VND 1,000 million per facility;

- District Cultural and Sports Centers: VND 500 million per facility;

- Commune Cultural and Sports Centers: VND 80 million per facility;

- Village Cultural Houses - Sports Areas: VND 50 million per facility;

b) Funding for building bookcases for district libraries; bookcases for commune Cultural and Sports Centers, Village Cultural Houses - Sports Areas. The level of support is based on the project approved by the competent authority and is capped as follows:

- Bookcases at District Cultural and Sports Centers: VND 100 million per bookcase;

- Bookcases at communes: VND 50 million per bookcase;

- Bookcases at villages: VND 30 million per bookcase;

c) Funding for operating expenses for commune and village cultural and sports facilities, and funding for organizing sports events at the commune and village levels. The maximum level of support is as follows:

- Commune Cultural and Sports Centers: Funding for organizing sports events at the commune level is VND 50 million per year;

- Village Cultural Houses - Sports Areas: Funding for organizing sports events at the village level is VND 30 million per year;

d) Based on the actual situation in the locality and budget capacity, the People's Committee of the province shall submit to the People's Council of the province for decision on specific support levels for each activity specified in points a, b, and c of this clause;

đ) Funding for producing and distributing promotional publications introducing and promoting exemplary models of traditional cultural preservation in new rural construction. The content and amount of funding shall be implemented in accordance with the provisions of points a, b, and c of Clause 2, Article 4 of Circular No. 15/2022/TT-BTC, economic and technical norms issued by the competent authority, and relevant laws;

e) Funding for organizing training and teaching classes in accordance with the guidelines of the Ministry of Culture, Sports and Tourism. The amount of funding shall be implemented in accordance with the provisions of Clause 1, Article 5 of this Circular.

Article 27. Survey, inventory, collection, and documentation of traditional cultural heritage

The content and level of expenditure shall be implemented in accordance with Clause 2 of Article 34 of Circular No. 15/2022/TT-BTC.

Article 28. Preservation and promotion of cultural heritage

1. The contents of activities shall be carried out in accordance with the guidance of the Ministry of Culture, Sports and Tourism.

2. Contents of expenditure:

a) Expenditure for building and expanding models of preserving and promoting ethnic cultural identity in conjunction with tourism development in new rural areas;

b) Expenditure for preserving intangible cultural heritage in traditional villages and hamlets in conjunction with tourism development;

c) Expenditure for preserving and promoting representative traditional festivals serving tourism development in conjunction with new rural area construction.

3. The level of expenditure shall be implemented in accordance with current regulations, Article 5 of this Circular, actual expenses incurred based on valid contracts, invoices, and documents, and within the budget allocated by the competent authority.

Section 6. IMPROVING ENVIRONMENTAL QUALITY; BUILDING RURAL LANDSCAPES THAT ARE BRIGHT, GREEN, CLEAN, AND BEAUTIFUL, SAFE; PRESERVING AND RESTORING TRADITIONAL RURAL LANDSCAPES

Article 29. Expenditure for implementing Programs/Plans to classify, collect, transport solid waste in the district; developing and expanding models of waste classification at the source of generation

1. Expenditure for researching and preparing programs/plans to classify, collect, and transport solid waste in the district. The level of expenditure shall be implemented in accordance with current regulations and Article 5 of this Circular.

2. Expenditure to support organizations in implementing programs/plans approved by the competent authority in accordance with the guidance of the Ministry of Natural Resources and Environment; piloting and supporting the expansion of models of waste classification at the source of generation and developing detailed plans to implement waste classification models at the source of generation. The scale of implementation, economic and technical norms, and specific content of the model shall follow the guidance of the Ministry of Natural Resources and Environment. The level of support from the central government budget shall be implemented in accordance with Article 9 of this Circular.

Article 30. Expenditure for pollution treatment, remediation, and environmental quality improvement

1. Principles of support

a) Projects will be considered for capital support if they meet the following conditions:

- They have been approved by competent state agencies in accordance with current laws and included in the annual budget plan;

- The provincial People's Committee has committed to allocating sufficient matching funds to implement the project and has committed that the project has not yet received funding or support from other sources;

- The project must include a plan and commitment for sustainable operation and maintenance of waste collection and treatment systems after the project's completion.

b) For projects supported by the central government budget, if localities fail to implement the project, allocate matching funds as committed, or misuse the funds, then the supported capital must be recovered and returned to the central government budget;

c) Proposals for criteria to identify concentrated waste sources, places causing severe environmental pollution, and water bodies polluted, which are prioritized for support, shall be made in accordance with the guidance of the Ministry of Natural Resources and Environment.

2. Contents of expenditure: Expenditure for supporting investigations, surveys, assessments of the current situation, identification of polluted areas; developing and implementing solutions to intensify pollution treatment and environmental quality improvement; monitoring environmental quality trends in areas with concentrated waste sources, places causing severe environmental pollution, and polluted water bodies according to the Project approved by the competent authority in compliance with environmental protection laws.

3. The level of support from the central government budget shall be implemented in accordance with Article 9 of this Circular.

Article 31. Expenses for preserving and restoring the traditional rural landscape of Vietnam; developing models of bright, green, clean, beautiful, safe villages and model residential areas.

Expenses to support the construction and replication of models of bright, green, clean, beautiful, and safe villages in accordance with the guidelines of the Ministry of Agriculture and Rural Development. The level of support shall be implemented in accordance with the provisions of Article 9 of this Circular.

Article 32. Expenses to support the implementation of the Program to strengthen environmental protection, food safety, and rural clean water supply in the construction of new rural areas.

1. The target group, scope, and content of activities shall be carried out according to Decision No. 925/QD-TTg dated August 2, 2022, of the Prime Minister approving the Program to strengthen environmental protection, food safety, and rural clean water supply in the construction of new rural areas for the period 2021-2025 and Circular No. 05/2022/TT-BNNPTNT.

2. Contents and levels of expenditure

a) Expenses to support the construction and pilot implementation of some models to carry out the tasks of the Program as approved by Decision No. 925/QD-TTg dated August 2, 2022, of the Prime Minister approving the Program to strengthen environmental protection, food safety, and rural clean water supply in the construction of new rural areas for the period 2021-2025 and Circular No. 05/2022/TT-BNNPTNT;

b) Depending on the content of each model approved by the competent authority, the head of the agency or unit shall implement based on the current financial expenditure regulations. The level of support from the central budget shall be implemented in accordance with the provisions of Article 9 of this Circular.

Section 7. IMPROVING THE QUALITY OF ADMINISTRATIVE SERVICES, ACTIVITIES OF LOCAL AUTHORITIES; PROMOTING DIGITAL TRANSFORMATION IN NEW RURAL AREAS, APPLYING INFORMATION TECHNOLOGY AND DIGITAL TECHNOLOGY, STRENGTHENING ACCESS TO LEGAL INFORMATION FOR CITIZENS, GENDER EQUALITY AND PREVENTION OF GENDER-BASED VIOLENCE AT THE LOCAL LEVEL.

Article 33. Expenses to enhance the application of information technology in implementing administrative services; promoting digital transformation in new rural areas, enhancing the application of information technology and digital technology, building smart new rural areas.

1. Expenses for training and upgrading knowledge and digital skills and information security for village-level cadres; disseminating knowledge, improving digital skills and access capabilities to information for rural residents in accordance with the guidelines of the Ministry of Information and Communications. The content and level of expenses shall be implemented in accordance with the provisions of Clause 1 of Article 5 of this Circular.

2. Expenses for designing, producing, and installing digital address signs at each address (household, organization within the rural area) in accordance with the guidelines of the Ministry of Information and Communications. The level of expenses shall be implemented in accordance with the decision of the competent authority and the laws on bidding. Based on the local demand for installing signs, requirements for the content of information, materials of digital address signs, actual conditions in the locality, and budget capacity, the People's Committee of the province shall submit a budget estimate to the People's Council of the province to allocate funds to implement the task within its authority, ensuring efficient and economical use of state budget funds.

3. Expenses for implementing tasks related to the application of information technology in providing administrative services to improve the quality of administrative procedures in accordance with the guidelines of the Ministry of Information and Communications. The level of expenses shall be implemented in accordance with the provisions of Clause 4 of Article 5 of this Circular.

Article 34. Funding for Implementing the Digital Transformation Program in New Rural Development towards Smart Rural Areas

1. The target group, scope, and content of activities shall be carried out in accordance with Decision No. 924/QD-TTg dated August 2, 2022, approving the Digital Transformation Program in New Rural Development towards Smart Rural Areas for the period 2021-2025, and Circular No. 05/2022/TT-BNNPTNT.

2. Content and level of support

a) Funding for piloting digital transformation models in new rural development in accordance with Decision No. 924/QD-TTg dated August 2, 2022, approving the Digital Transformation Program in New Rural Development towards Smart Rural Areas for the period 2021-2025, and Circular No. 05/2022/TT-BNNPTNT;

b) Depending on the content of each model approved by the competent authority, the head of the agency or unit shall implement based on the current financial expenditure regulations. The level of support from the central budget shall be implemented in accordance with the provisions of Article 9 of this Circular.

Article 35. Funding for Popularizing Laws, Legal Education, Mediation at the Grassroots Level, and Resolving Disputes in Rural Areas.

1. For popularizing laws and legal education, the criterion "commune meeting the standard of access to law" in new rural communes, the criterion "access to law" in improved new rural communes, and the criterion "district meeting the standard of access to law" in new rural districts: Implementation shall be carried out in accordance with Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, of the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, use, and settlement of state budget funds to ensure legal education and public legal awareness at the grassroots level.

2. For mediation at the grassroots level: Implementation shall be carried out in accordance with Joint Circular No. 100/2014/TTLT-BTC-BTP dated July 30, 2014, of the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, use, and settlement of state budget funds for grassroots-level mediation work.

Article 36. Funding for Enhancing Awareness and Information on Legal Aid Services; Strengthening the Capacity to Enjoy Legal Aid Services

1. The content of funding for activities aimed at enhancing awareness and information on legal aid services and strengthening the capacity to enjoy legal aid services shall be implemented in accordance with the guidelines of the Ministry of Justice.

2. The funding amount shall be implemented in accordance with current regulations and Article 5 of this Circular.

Article 37. Funding for Strengthening Measures to Ensure Gender Equality and Prevent Gender-Based Violence; Strengthening Care and Protection of Children and Support for Vulnerable People in Various Aspects of Family and Social Life.

1. Funding for communication to enhance awareness of gender equality and prevention and response to gender-based violence; protection and care of children and ensuring children's rights for cadres implementing the new rural development program and rural residents. The content and funding amount shall be implemented in accordance with Clause 2 of Article 5 of this Circular.

2. Funding for training, instruction, and capacity building for cadres at the district and commune levels on gender equality and prevention and response to gender-based violence; protection and care of children and ensuring children's rights. The funding amount shall be implemented in accordance with Clause 1 of Article 5 of this Circular.

3. Funding for organizing research, surveys on the implementation of gender equality; protection and care of children. The funding amount shall be implemented in accordance with Clause 7 of Article 5 of this Circular.

4. Funding for supporting the establishment of Community Trust Addresses - Temporary Shelters in Communities and Safe Temporary Stay Locations in Communities: The content and funding amount shall be implemented in accordance with Point b, Clause 3, Article 4 of Circular No. 03/2022/TT-BTC dated January 12, 2022, of the Ministry of Finance on the management and use of special-purpose funds from the state budget for implementing social development programs, assistance to persons with disabilities, social assistance, and community-based mental health rehabilitation, autism, and intellectual disability recovery for the period 2021-2030.

5. Funding for Strengthening Care and Protection of Children and Supporting Vulnerable People in Various Aspects of Family and Social Life.

a) Funding for people providing information about children, victims of gender-based violence, and vulnerable individuals in various aspects of family and social life: VND 60,000/person;

b) Funding for telephone expenses for volunteers to receive information and connect services to implement support plans and interventions: VND 100,000/person/month;

c) Funding for establishing files for children who have been abused or are at risk of violence, exploitation, abandonment, and children in special circumstances: VND 45,000/file (including photos);

d) Funding for people transporting children and victims of gender-based violence requiring urgent protection to centers or facilities:

- Food allowance: VND 70,000/person/day, not exceeding three days and a maximum of two people;

- Travel expenses (round trip, maximum two people): The funding amount shall be based on the public transportation fare applicable in the locality or 0.2 liters of gasoline/km based on the actual distance traveled and the gasoline price at the time of travel (in case of self-provided transportation).

Section 8. IMPROVING QUALITY AND ENHANCING THE ROLE OF THE ASSOCIATION FOR PROMOTING UNITY IN THE CONSTRUCTION OF NEW RURAL AREAS AND MODERN URBAN AREAS

Article 38. Expenses for organizing the mass movement "All people unite to build new rural areas and civilized urban areas"; enhancing the effectiveness of social supervision and public opinion activities; strengthening mobilization and enhancing the role of people's mastery; improving the effectiveness of collecting people's satisfaction with the results of building new rural areas.

1. Content of Expenses

a) Expenses for information and propaganda activities on mass media;

b) Expenses for rewarding collectives and individuals with outstanding achievements in implementing the movement: "All people unite to build new rural areas and civilized urban areas";

c) Expenses for supporting organizations to collect people's opinions on their satisfaction with the results of building new rural areas.

2. The level of expenses shall be implemented according to current regulations and the provisions of Clause 2, Clause 8, Article 5, Clause 3, Article 45 of this Circular.

Article 39. Expenses for organizing the Movement "Farmers Competing to Be Good at Production and Business, Supporting Each Other to Become Rich and Permanently Reduce Poverty"; establishing Professional Farmers' Branches and Professional Farmers' Groups based on the principle of "5 Selfs" and "5 Together"

1. Expenses for organizing activities to support the establishment of models, improving the quality and effectiveness of operations of Professional Branches and Professional Groups in accordance with the guidelines of the Vietnam Farmers' Union Central Committee.

Level of support: Based on current regulations, the provisions of Article 5 of this Circular, and the content of the model approved by the competent authority, the Minister, the head of the central agency (for models implemented by the central level), the People's Committee of the province shall submit to the People's Council at the same level (for models implemented by localities) to decide on specific levels of support within the budget allocated by the competent authority.

2. Expenses for training, instructing, and enhancing knowledge and skills for cadres, members, and farmers. The level of expenses shall be implemented according to the provisions of Clause 1, Article 5 of this Circular.

3. Expenses for organizing activities to promote and mobilize the implementation of the movement; raising awareness among cadres, members, and farmers about the purpose, significance, and benefits of participating in the construction of professional farmers' branches and groups based on the principle of "5 Selfs" and "5 Together"; expenses for organizing advisory and service support activities for farmers to develop the movement comprehensively in various regions. The level of expenses shall be implemented according to the provisions of Clause 2, Article 5 of this Circular.

Article 40. Expenses for effectively implementing the Project "Supporting Women to Start Businesses during the Period 2017-2025"

1. Objectives, scope, and content of activities shall be carried out according to Decision No. 939/QD-TTg dated June 30, 2017 of the Prime Minister approving the Project "Supporting Women to Start Businesses during the Period 2017-2025".

2. Contents and levels of expenditure

a) Expenses for awards for organizing Women Entrepreneurship Day at all levels of Women's Unions. The level of expenses shall be implemented according to the provisions of Clause 4, Article 4 of Circular No. 126/2018/TT-BTC dated December 26, 2018 of the Ministry of Finance guiding the management and use of funds for the implementation of the Project "Supporting Students and University Students to Start Businesses until 2025";

b) Expenses for supporting the implementation and expansion of viable entrepreneurship and business start-up models. Content of support and expansion of models shall be carried out according to the guidelines of the Vietnam Women's Union. Content and level of expenses according to the provisions of Clause 1, Article 14 of Circular No. 15/2022/TT-BTC;

c) Expenses for supporting the establishment and maintenance of Women Entrepreneurship Support Models at the central level, regional representatives, and expanding models at provincial/city levels; networks of advisors/advisers for newly established businesses started by women. Specific content of model establishment shall be carried out according to the guidelines of the Vietnam Women's Union. The level of support shall be implemented according to the provisions of Clause 1, Article 39 of this Circular.

Article 41. Promoting the entrepreneurship program and young people's economic activities; effectively implementing the Program for Young Intellectuals Volunteering to Build New Rural Areas

1. Content of Expenses

a) Supporting costs for promoting the entrepreneurship program and young people's economic activities: intensifying communication forms about entrepreneurship, starting businesses, and developing the economy; implementing activities to connect and market entrepreneurial products; supporting entrepreneurial ideas in practice; organizing entrepreneurship contests; organizing training, education, and capacity building classes on entrepreneurship and digital transformation for young people;

b) Supporting costs for effectively implementing the Program for Young Intellectuals Volunteering to Build New Rural Areas: Training members of teams of young intellectuals volunteering to build new rural areas; organizing training and guidance on agricultural techniques, animal husbandry, applying technology in production and marketing agricultural products for local residents.

2. The expenditure level shall be implemented according to the provisions of Clause 1 and Clause 2, Article 5 of this Circular.

Article 42. Building, maintaining, and developing the value system of Vietnamese families; implementing the Campaign "Building Families with Five Nos and Three Cleans".

1. Costs for propaganda work to raise awareness, knowledge, responsibility, and role of women and the community in building and maintaining the good values of Vietnamese families and constructing new rural areas, criteria of the Campaign "Building Families with Five Nos and Three Cleans". The expenditure level shall be implemented according to the provisions of Clause 2, Article 5 of this Circular.

2. Costs for organizing training sessions, conferences, seminars, competitions, mid-term reviews, final summaries, commendations, and publicizing exemplary cases in building family values and implementing the Campaign "Building Families with Five Nos and Three Cleans". The expenditure level shall be implemented according to the provisions of Clause 1, Clause 8, Article 5 and Clause 3, Article 45 of this Circular.

3. Costs for building and printing educational materials on family education, building family values linked to constructing new rural areas. The expenditure level shall be implemented according to the provisions of Clause 3, Article 5 of this Circular.

4. Costs for supporting the establishment of model projects and expanding existing models to build, maintain, and develop the value system of Vietnamese families; implementing the Campaign "Building Families with Five Nos and Three Cleans". Specific contents of model implementation shall follow the guidelines of the Vietnam Women's Union. The support level shall be implemented according to the provisions of Clause 1, Article 39 of this Circular and shall not exceed 30 million VND per model.

Section 9. STRENGTHENING NATIONAL DEFENSE, SECURITY, AND SOCIAL ORDER IN RURAL AREAS

Article 43. Strengthening security and social order in rural areas

1. Contents of expenditures for activities shall be carried out according to the guidelines of the Ministry of Public Security.

2. Contents of expenditures

a) Costs for organizing propaganda about police work implementing the Program;

b) Costs for supporting the construction, consolidation, maintenance, mid-term reviews, and expansion of models and exemplary cases regarding ensuring security and social order in building new rural areas;

c) Costs for organizing surveys and evaluations of the current status of activities of models ensuring security and social order in rural areas;

d) Costs for organizing training sessions and specialized seminars on police work ensuring security and social order in rural areas;

đ) Costs for organizing the implementation and promotion of the Program to improve the quality and effectiveness of security and social order criteria in building new rural areas from 2021 to 2025 according to Decision No. 926/QĐ-TTg dated August 2, 2022 of the Prime Minister and guidelines of the Ministry of Public Security.

3. The expenditure level shall be implemented according to the current financial expenditure regulations and the provisions of Article 5 of this Circular.

Article 44. Construction of civilian militia forces; construction of rural areas

1. Content of building a strong and widespread civilian militia force, completing assigned military and defense tasks; contributing to building the whole-people national defense cause and the whole-people defense posture linked with the people's security cause and the people's security posture; building a comprehensive strong rural area, ensuring to maintain military and defense criteria in the new rural construction carried out according to the guidance documents of the Ministry of National Defense.

2. The content and level of expenditure shall be implemented in accordance with the current financial expenditure regulations and the provisions of this Circular.

Section 10. STRENGTHENING SUPERVISION AND EVALUATION WORK OF THE PROGRAM; IMPROVING CAPACITY AND COMMUNICATION IN NEW RURAL CONSTRUCTION; IMPLEMENTATION OF THE NATIONAL MOVEMENT TO JOIN FORCES IN NEW RURAL CONSTRUCTION

Article 45. Expenditure for improving the quality and effectiveness of inspection, supervision, and evaluation work of the Program; building a monitoring and evaluation system; expanding modern community-based security monitoring models

1. Expenditure for inspecting, supervising, and evaluating the implementation of the components of the Program; general inspection, supervision, and evaluation of the Program; social policy review; organizing surveys, audits, and assessments of communes, districts, and provinces achieving new rural standards, improved new rural standards, and exemplary new rural standards. The content and level of expenditure shall be implemented in accordance with 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 the implementation of policies, strategies, plans, and Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance stipulating travel expense allowances and meeting expense allowances.

For inter-sectoral and inter-agency inspection and evaluation teams: The agency or unit hosting the inspection team or the program (allocated inspection, supervision, and evaluation funds) shall be responsible for reimbursing travel expenses (train and bus fares, accommodation allowances, rental fees for accommodation at the destination, and baggage and document transportation charges) for team members according to the prescribed regulations. To avoid overlapping expenditures, the agency or unit hosting 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, clearly stating that the agency or unit sending personnel does not need to reimburse these expenses.

2. Expenditure for organizing meetings and seminars to implement the components of the Program; organizing meetings to deploy, summarize, and conclude the implementation of the Program; travel expenses for officials attending central, provincial, and district-level meetings, seminars, forums, and training sessions. The level of expenditure shall be implemented in accordance with Clause 8, Article 5 of this Circular.

3. Expenditure for organizing commendation, honor, and reward ceremonies for collectives and individuals with outstanding achievements in implementing the Program as decided by competent authorities: The content and level of reward expenditure shall be implemented in accordance with the Law on Encouragement and Reward; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward, and guiding documents of the Law.

4. Expenditure for purchasing office equipment for the activities of the Steering Committee, Working Group, and assisting agencies at all levels. The level of expenditure shall be implemented in accordance with the decision of the competent authority and Clause 2, Article 4 of this Circular.

5. Expenditure for building a monitoring and evaluation index system of the Program, including: a system of goals and indicators to evaluate project and sub-project implementation results; detailed construction of a monitoring and evaluation system, reporting forms, information collection mechanisms; content and mechanisms for reporting; methods of using information from the monitoring and evaluation system for management and implementation organization. The content and level of expenditure shall be implemented in accordance with Circular No. 338/2016/TT-BTC dated December 28, 2016, of the Ministry of Finance stipulating the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative drafting work and the completion of the legal system and the cost of building programs, projects, and plans; Circular No. 42/2022/TT-BTC dated July 6, 2022, of the Ministry of Finance amending and supplementing certain provisions of Circular No. 338/2016/TT-BTC; management, directive, and guiding documents for programs, projects, and plans attached as an appendix to Joint Circular No. 14/2014/TTLT-BTC-BTP.

6. Expenditure for building a comprehensive and integrated monitoring and evaluation system to meet the management requirements of the Program, especially building a monitoring system through digital maps and databases for agencies and units participating in organizing the Program at the central and local levels. The content and level of expenditure shall be implemented in accordance with Clause 4, Article 5 of this Circular.

7. Expenditure for piloting and expanding modern community-based security monitoring models and mobilizing community participation in monitoring. The content and level of expenditure shall be implemented in accordance with Clause 1, Article 39 of this Circular.

Article 46. Training costs to enhance the capacity of cadres at all levels working on new rural development, and to raise awareness and change the mindset of the people and the community.

1. Content of expenditure:

a) Costs for building materials and training, instructing, and enhancing knowledge, skills, expertise, awareness, and mindset for cadres at all levels working on new rural development, particularly grassroots cadres;

b) Costs for training and instructing to raise awareness and change the mindset of the people and the community;

c) Costs for organizing study tours to learn from experiences for the Steering Committee, Working Group, and assisting agencies at all levels.

2. Level of expenditure: Implemented according to the provisions of Clause 1, Clause 3, and Clause 8, Article 5 of this Circular.

Article 47. Promote and diversify information dissemination and communication methods; implement the movement "The whole country strives to build new rural areas"

1. Costs for information dissemination, communication, and popularizing legal education for contents within the components of the Program to enhance awareness and change the mindset of cadres and people regarding new rural development. The level of expenditure is implemented according to the provisions of Clause 2, Article 5 of this Circular.

2. Costs for implementing the movement "The whole country unites to build new rural areas". Contents and levels of expenditure are implemented according to the provisions of Clause 2, Article 22 of Circular No. 46/2022/TT-BTC dated July 28, 2022, of the Ministry of Finance on management, use, and settlement of state budget funds for the National Target Program on Sustainable Poverty Reduction for the period 2021-2025.

Section 11. MAINTENANCE, REPAIR, AND OPERATION OF CONSTRUCTION PROJECTS AFTER INVESTMENT IN THE COMMUNE

Article 48. Principles of Implementation

1. Construction projects subject to maintenance and repair are those that have been completed and put into use in the commune. The State will support maintenance, repair, operation costs starting from the time the warranty period for the construction project has expired.

2. Each construction project delegated to commune-level management must be assigned to a specific organization responsible for operation, maintenance, protection, and regular repairs.

3. The maintenance and repair funding for each project shall be determined according to the decision of the competent authority approving the maintenance and repair plan for each project in accordance with current regulations, suitable to the characteristics of each project in the commune, within the annual approved maintenance and repair budget. Based on actual conditions and the budget capacity of each commune, priority should be given to arranging maintenance and repair funding for projects after completion and commissioning.

4. Preparation of budgets, management, and settlement of repair, maintenance, and operation costs

a) Management and settlement of repair, maintenance, and operation costs 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 budgets, management, use, and settlement of maintenance and repair costs for public assets and other specialized regulations on repair, maintenance, and operation of construction projects (if applicable);

b) Settlement of maintenance and repair costs: Implemented according to the provisions of 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 settlement of regular expenditures from the state budget through the State Treasury (hereinafter referred to as Circular No. 62/2020/TT-BTC);

c) Specifically, the preparation of budgets for maintenance and repair involving community participation shall be carried out in accordance with the provisions of Article 49 of this Circular.

Article 49. Establishing the budget for maintenance and repair costs with community participation

The establishment, management, use, and settlement of the budget for maintenance and repair costs with community participation shall be carried out in accordance with point a and point b of Clause 4, Article 48 of this Circular and the following provisions:

1. Annually, based on the maintenance and repair procedures and the current status of the works, the project investor shall prepare a list of works and sub-works requiring maintenance and repair; notify the maintenance and repair plan to the people, community groups for public discussion before finalizing the maintenance and repair plan and the budget for maintenance and repair costs.

2. Based on the provisions of 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 the Government's regulations on the management mechanism and organization of implementing national target programs, the project investor shall negotiate and conclude contracts with representatives of community groups responsible for maintenance and repair.

Chapter III

IMPLEMENTATION

Article 50. Effective Date

1. This Circular takes effect from August 15, 2022.

2. Circulars that cease to be effective from the date this Circular takes effect: Circular No. 43/2017/TT-BTC dated May 12, 2017 of the Ministry of Finance stipulating the management and use of state budget funds for the National Target Program on New Rural Areas Development for the period 2016-2020; Circular No. 08/2019/TT-BTC dated January 30, 2019 of the Ministry of Finance amending and supplementing some articles of Circular No. 43/2017/TT-BTC.

3. In cases where special expenses not provided for in government documents, Prime Minister's decisions, Ministry of Finance circulars, and this Circular arise during the implementation of the Program, the People's Council of the province shall consider and decide in accordance with the provincial budget capacity as stipulated in Clause 3, Article 21 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain articles of the State Budget Law.

4. Where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the newly issued amended, supplemented, or replacing documents shall apply upon their effectiveness.

5. During the implementation process, if there are any difficulties, units are requested to report to the Ministry of Finance for study, amendment, and supplementation in a timely manner and appropriately.