JOINT CIRCULAR No. 57/2008/TTLT-BTC-BCA GUIDING THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS.

JOINT CIRCULAR No. 57/2008/TTLT-BTC-BCA GUIDES THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS. THIS DOCUMENT PROVIDES DETAILED REGULATIONS ON THE SOURCES OF FUNDS, EXPENSE ITEMS, AND EXPENDITURE LEVELS FOR ACTIVITIES SUCH AS INFORMATION AND PUBLICITY, CRIME COMBAT, DRUG DETOXIFICATION, EDUCATION IN SCHOOLS, AND INTERNATIONAL COOPERATION.

Document No.57/2008/TTLT-BTC-BCA
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byLê Thế Tiệm Cơ Quan Ban Hành Bộ Công An Chức Danh Thứ Trưởng Người Ký Nguyễn Công Nghiệp — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldFinancial Miscellaneous
Issued date25/06/2008
Effective date27/07/2008
Expiry date
StatusIn effect
✦ Smart summary

JOINT CIRCULAR No. 57/2008/TTLT-BTC-BCA GUIDES THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS. THIS DOCUMENT PROVIDES DETAILED REGULATIONS ON THE SOURCES OF FUNDS, EXPENSE ITEMS, AND EXPENDITURE LEVELS FOR ACTIVITIES SUCH AS INFORMATION AND PUBLICITY, CRIME COMBAT, DRUG DETOXIFICATION, EDUCATION IN SCHOOLS, AND INTERNATIONAL COOPERATION.

Scope of application

UNITS USING FUNDS FROM THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS INCLUDE MINISTRIES, CENTRAL AGENCIES, AND LOCAL AUTHORITIES.

Key points

  • IMPLEMENTATION OF THIS CIRCULAR IS THE RESPONSIBILITY OF UNITS USING FUNDS FROM THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS.
  • THE SOURCES OF FUNDS INCLUDE THE STATE BUDGET (CAPITAL INVESTMENT FOR CONSTRUCTION AND OPERATIONAL FUNDS), ASSISTANCE, AND FINANCIAL SUPPORT FROM ORGANIZATIONS AND INDIVIDUALS INSIDE AND OUTSIDE THE COUNTRY.
  • EXPENSES FOR INFORMATION AND PUBLICITY ACTIVITIES REGARDING PREVENTION AND CONTROL OF DRUGS ARE SPECIFIED WITH A DEFINITE EXPENDITURE LEVEL.
  • SUPPORT FOR CRIME COMBAT ACTIVITIES RELATED TO DRUGS INCLUDES EXPENSES FOR SPECIAL CASES, PURCHASE OF TECHNICAL EQUIPMENT, AND OTHER RELATED COSTS.
  • EXPENSES FOR DRUG DETOXIFICATION INCLUDE SUPPORT FOR IMPROVEMENT OF INFRASTRUCTURE AND POST-DETOXIFICATION MANAGEMENT IN COMMUNITIES.

🌐 Social impact of this document

  • POSITIVE IMPACT: EFFECTIVE SUPPORT FOR DRUG PREVENTION AND CONTROL THROUGH THE REASONABLE USE OF FUNDS.
  • NEGATIVE IMPACT: EXPENSES FOR MANAGEMENT AND USE OF FUNDS MAY BE A BURDEN ON THE STATE BUDGET.

❓ Frequently asked questions

HOW MANY SOURCES OF FUNDS ARE SPECIFIED IN THE CIRCULAR?

THE CIRCULAR SPECIFIES TWO MAIN SOURCES OF FUNDS: THE STATE BUDGET AND FINANCIAL SUPPORT FROM ORGANIZATIONS AND INDIVIDUALS INSIDE AND OUTSIDE THE COUNTRY.

WHAT IS THE SPECIFIC EXPENDITURE LEVEL FOR INFORMATION AND PUBLICITY ACTIVITIES REGARDING DRUG PREVENTION AND CONTROL?

THE SPECIFIC EXPENDITURE LEVELS ARE AS FOLLOWS: MAXIMUM 500,000 VND PER PROGRAM FOR EDUCATION AND PUBLICITY ON MEDIA; MAXIMUM 25,000 VND PER PERSON PER DAY FOR ORGANIZING MEETINGS AND TRAINING SESSIONS.

HOW MANY SOURCES OF FUNDS ARE USED FOR DRUG DETOXIFICATION ACTIVITIES?

IN ADDITION TO REGULAR BUDGET, FUNDS FROM THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS SUPPORT IMPROVEMENT OF INFRASTRUCTURE AND POST-DETOXIFICATION MANAGEMENT IN COMMUNITIES.

ARE THERE DETAILED REGULATIONS ON EXPENDITURE LEVELS FOR INTERNATIONAL COOPERATION ACTIVITIES?

THE DOCUMENT PROVIDES DETAILED REGULATIONS ON EXPENDITURE LEVELS FOR ACTIVITIES SUCH AS EXPERIENCE EXCHANGE, TRAINING TO ENHANCE CAPACITY, AND DEVELOPMENT OF AGREEMENTS AND MEMORANDUMS OF UNDERSTANDING.

WHAT ARE THE PROCEDURES FOR SETTLING ACCOUNTS FOR FUNDS OF THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS?

UNITS USING FUNDS MUST MAINTAIN ACCOUNTING RECORDS TO RECORD, ACCOUNT FOR, AND SETTLE ACCOUNTS IN ACCORDANCE WITH REGULATIONS. SETTLEMENT OF ACCOUNTS IS COMBINED INTO THE ANNUAL BUDGET SETTLEMENT.

Full text

Ministry of Finance - Ministry of Public Security

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
Number: 57/2008/TTLT-BTC-BCA
Hanoi, June 25, 2008

JOINT CIRCULAR

Guidelines for the management and use of funds to implement the National Target Program on Preventing and Combating Drug Abuse.

_______________________________

Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decision No. 156/2007/QĐ-TTg dated September 25, 2007 of the Prime Minister approving the National Target Program on Preventing and Combating Drug Abuse until 2010;

The Ministry of Finance and the Ministry of Public Security hereby issue guidelines for the management and use of funds to implement the National Target Program on Preventing and Combating Drug Abuse 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.

1. The subjects of this Circular are units using funds from the National Target Program on Preventing and Combating Drug Abuse.

2. Sources of funds for implementing the National Target Program on Preventing and Combating Drug Abuse include:

- State budget funds, including:

+ Domestic sources (capital for construction investment and operating expenses).

+ Foreign sources (foreign aid and sponsorship from organizations and individuals outside the country).

- Sponsorship from domestic organizations and individuals and other legally raised funds. Funds for implementing the National Target Program on Preventing and Combating Drug Abuse from the central budget are allocated in the annual state budget estimates of central ministries and agencies and targeted support to local budgets of provinces and centrally-administered cities directly implementing projects under the National Target Program on Preventing and Combating Drug Abuse.

For central ministries and agencies, in addition to the funds allocated from the central budget to implement the National Target Program on Preventing and Combating Drug Abuse, these ministries and agencies need to combine with other sources of funds to implement the Program.

For localities, in addition to the targeted support funds from the central budget to local budgets for implementing the Program, provincial People's Committees and municipal People's Committees directly under the Central Government have the responsibility to allocate local budgets, submit them to the same-level People's Councils for decision, raise and integrate other sources of funds within their jurisdictions to effectively implement the Program's objectives.

3. The establishment, allocation, decision-making on budget estimates, management, use, and settlement of accounts for funds of the National Target Program on Preventing and Combating Drug Abuse shall be carried out in accordance with current regulations on the management mechanism and operation of National Target Programs and the provisions of the Law on State Budget and guiding documents for the implementation of the Law on State Budget.

4. For projects under the Program funded from investment capital, they shall be implemented in accordance with current regulations on the management of basic construction investment. For projects under the Program using foreign aid and sponsorship from organizations and individuals both inside and outside the country, the expenditure standards shall be applied according to the levels specified in the aid and sponsorship agreements or determined by representatives of sponsors, the Ministry of Finance, and the managing agencies of the projects.

II. SPECIFIC PROVISIONS

 Contents and expenditure standards for funds of the National Target Program on Preventing and Combating Drug Abuse.

1. Expenditure for information dissemination activities, including:

a) Expenditure for education, dissemination, and popularization of laws on preventing and combating drug abuse through mass media, including newspapers, radio stations, television stations, carried out in the form of contracts between propaganda agencies and mass media agencies.

b) Expenditure for organizing exchange meetings, training sessions, reports, and specialized lectures on anti-drug work; organizing press conferences to disseminate information about anti-drug work, drug-related crime situations, drug rehabilitation, recovery, and the harms of drugs, etc. The expenditure contents and standards are implemented in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on the system of travel expenses and expenditure standards for organizing conferences for state agencies and public service units; Circular No. 127/2007/TT-BTC dated October 31, 2007 of the Ministry of Finance amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007; and Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance.

c) Expenditure for producing, reproducing, and distributing communication materials, products, and documents serving communication activities on preventing and combating drug abuse. The expenditure standards are implemented according to the systems, norms, and unit prices of relevant sectors with similar tasks.

d) Expenditure for supporting the activities of mobile propaganda teams on preventing and combating drug abuse; organizing rallies, parades, and opening ceremonies for high-intensity anti-drug campaigns: - Expenditure for scriptwriting, song creation, and promotional content. The maximum expenditure does not exceed VND 500,000 per program. - Expenditure for fuel, vehicles, or rental of means of transportation, photo documentation, and other activities. The expenditure is based on market prices in the locality. - Expenditure for supporting members of mobile propaganda teams. The expenditure is VND 25,000 per person per day.

e) Expenditure for communication activities on preventing and combating drug abuse at commune and ward levels:

- Support for communication materials.

- Radio broadcasting at commune and ward levels (editing and broadcasting). The editing expenditure is VND 50,000 per page of 350 words; broadcasting expenditure is VND 15,000 per broadcast.

- New production, repair of posters, banners, slogans. The expenditure is based on market prices in the locality.

g) Expenditure for organizing knowledge contests on anti-drug work, including:

- Expenditure for question paper preparation and answer keys (including scoring sheets). The expenditure ranges from VND 200,000 to a maximum of VND 500,000 per contest (each question paper must contain at least 10 questions).

- Expenditure for examination marking, judging panel, and result announcement. The maximum expenditure does not exceed VND 200,000 per person per day.

- Expenditure for organizing committee members. The maximum expenditure does not exceed VND 150,000 per person per day.

- Prize money:

+ Contests organized at the central level: for groups, the maximum prize money is VND 2,000,000 per award; for individuals, the maximum prize money is VND 1,000,000 per award.

+ Contests organized at the provincial level: for groups, the maximum prize money is VND 1,000,000 per award; for individuals, the maximum prize money is VND 500,000 per award.

For competitions organized at the grassroots level: for groups, the maximum prize amount is 600,000 VND per award; for individuals, the maximum prize amount is 400,000 VND per award.

Depending on the scale of the competition (national, provincial, grassroots), the head of the agency or unit organizing the competition shall decide the specific expenditure for awards to groups and individuals within the budget allocated by the competent authority based on the framework and levels of expenditure mentioned above.

- Expenditure for summarizing and reporting the results of the competition. The level of expenditure for national level is 500,000 VND per report; for provincial level is 300,000 VND per report; for district level is 200,000 VND per report; and for commune level is 100,000 VND per report.

2. Expenditure for supporting activities combating drug-related crimes:

a) Expenditure for special cases and cases concerning the elimination of drug consumption points, organizations using, storing, buying, selling, producing, and transporting drugs. The level of expenditure is determined by the head of the unit assigned the main responsibility for the special case or case. Based on the tasks assigned by the competent authority; based on the annual budget allocation; based on the content of work, nature of the case, number of participants, deployment area, and current regulations on standards, quotas, and contents of expenditures issued by the competent authorities of the Ministry of Public Security, the Ministry of Defense, the Supreme People's Procuratorate, etc., to implement and bear legal responsibility for their decisions regarding the expenditure of each special case or case.

b) Expenditure for purchasing and repairing specialized technical equipment and means used by dedicated forces combating drug-related crimes. Based on the annual budget allocation for the National Target Program on Drug Prevention and Control, the heads of dedicated units for drug prevention and control under the Ministry of Public Security, the Ministry of Defense, and the Ministry of Finance shall establish the budget for purchasing and repairing specialized technical equipment and means based on the needs for repair and additional purchase; based on the standards and quotas for equipment, to submit for approval by the competent authority before implementation according to the provisions of the law within the allocated budget.

For the purchase of equipment and means to enhance the capacity to combat drug-related crimes is

c) Expenditure for supporting the breeding and training of drug-sniffing dogs (purchase of breeds, training, breeding, etc.), implemented according to approved projects by the competent authority.

d) Expenditure for cooperating with informants providing valuable information for the fight against drug-related crimes by dedicated forces under the Ministry of Public Security, the Ministry of Defense, and the Ministry of Finance. The content and level of expenditure are carried out according to the relevant regulations of the Ministry of Public Security, the Ministry of Defense, and the Ministry of Finance.

e) Expenditure for supporting the identification of drug substances, including:

+ Expenditure for consumable materials and chemicals directly serving the identification of drug substances. The level of expenditure is carried out according to the quota of material and chemical consumption approved by the competent authority. + Expenditure for supporting identification officers working overtime outside regular working hours according to current regulations. The level of expenditure is carried out according to the provisions of Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, of the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of the system of payment for night work and overtime for civil servants and public officials.

g) Expenditure for training dedicated forces combating drug-related crimes. The level of expenditure is carried out according to the provisions of Decision No. 41/2008/QĐ-TTg dated March 18, 2008, of the Prime Minister stipulating the system of allowances for dedicated forces combating drug-related crimes under the Ministry of Public Security, the Ministry of Defense, the Ministry of Finance, and the implementing guidelines of these decisions by competent agencies.

3. Expenditure for researching, evaluating, applying, and assessing drug treatment methods and techniques for drug addicts. The level of expenditure is carried out according to the provisions of Circular Joint No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment and allocation of budgets for scientific and technological projects using state funds and current state systems applicable to the medical field.

4. Expenditure for drug rehabilitation:

In addition to the regular annual budget allocations of ministries, central agencies, and localities for drug rehabilitation work as currently prescribed, the National Target Program on Drug Prevention and Control supports the following expenditure items:

a) Support for upgrading, repairing, and purchasing equipment and tools for labor services for drug treatment and rehabilitation and vocational training for drug rehabilitation subjects at rehabilitation centers and hospitals; vocational training for drug rehabilitation subjects. The level of support is carried out according to each approved project.

b) Expenditure for supporting drug rehabilitation and post-rehabilitation management in communities. The level of support is carried out according to each approved project.

5. Expenditure for preventing and controlling drugs in schools, including:

a) Expenditure for developing teaching materials, learning materials, educational aids, and teaching aids for drug prevention education at all levels and grades. The level of expenditure is carried out according to current regulations on guiding the content and level of expenditure for compiling curriculum frameworks and subject textbooks.

b) Expenditure for propaganda and education activities on drug prevention in schools at all levels and grades. The level of expenditure is carried out according to the provisions of Point 1, Section II, of this Circular.

6. Expenditure for management and control of precursor chemicals. The level of expenditure is carried out according to the current regulations.

7. Expenditure for supporting the construction of drug-free communes and wards, aftercare clubs, management, assistance, and job creation for former drug users: depending on the actual situation in key areas, the Chairpersons of People's Committees at all levels shall determine the areas; allocate funds from the annual budget of the National Target Program on Drug Prevention and Control and local government budgets to implement and decide on specific support levels, but not exceeding 20,000,000 VND/year/commune, ward.

8. Expenses for eliminating illegal cultivation and replanting of narcotic plants, uprooting wild narcotic plants, including:

a) Funding to implement experimental models of high-yield seeds, breeds, and new varieties that adapt to the climate and weather conditions of each region, with the potential for large-scale propagation to replace narcotic plants. The funding level shall be implemented according to the regulations of the competent authority on implementing experimental models and large-scale propagation of crop and livestock seeds as stipulated by law.

b) Support expenses for changing crop and livestock varieties for ethnic groups who uproot narcotic plants and change production directions. The maximum support amount is 3,000,000 VND/household/year (no support for households replanting drug-containing plants). Based on specific conditions, the People's Committee of the province shall decide appropriate support levels for each locality and area that has been uprooted.

c) Expenses for forces directly participating in uprooting wild narcotic plants or illegally planted narcotic plants; expenses calculated based on the actual number of people and working days involved in uprooting narcotic plants. Among these, the expense level for forces not receiving salaries from the State budget shall not exceed 150,000 VND/day/person; for forces receiving salaries from the State budget, the expense level shall be implemented according to Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, regarding travel expenses and meeting organization costs for state agencies and public institutions; Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007; and Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

9. Expenses for collecting data, managing data systems, and processing information; analyzing, evaluating, and statistically summarizing data on drug-related criminal activities and anti-drug operations; rehabilitation and post-rehabilitation activities. The funding level shall be implemented according to current regulations on managing funds for investigations and creating electronic information under technology and information regulations.

10. International cooperation expenses in the field of anti-drug efforts, including:

a) Cooperation and exchange of experience abroad related to anti-drug work, decided by the competent authority. The content and funding level shall be implemented according to Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, regarding travel expenses for state officials traveling abroad for short-term missions funded by the State budget.

b) Training and capacity-building cooperation expenses for anti-drug forces of neighboring countries sharing borders with Vietnam. The content and funding level shall be implemented according to Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance, regarding reception expenses for foreign guests visiting Vietnam, organizing international conferences and seminars in Vietnam, and domestic reception expenses; and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

c) Expenses for drafting agreements, memorandums, and translating documents on anti-drug efforts. The funding level is as follows:

- Writing and compiling documents: 50,000 VND/page of 350 words.

- Translating from Vietnamese to foreign languages: 50,000 VND/page of 350 words.

- Translating from foreign languages to Vietnamese: 45,000 VND/page of 350 words.

- Translating from Vietnamese to minority languages in Vietnam: 70,000 VND/page of 350 words.

11. Expenses supporting prosecution and trial activities for drug-related crimes in key and mobile trials. The funding level shall be jointly specified by the Supreme People's Procuracy, the Supreme People's Court, and the Ministry of Finance.

12. Training, seminar, and workshop expenses, including:

a) Training and professional development expenses for officials engaged in anti-drug work. The funding level shall be implemented according to Circular No. 79/2005/TT-BTC dated September 15, 2005, issued by the Ministry of Finance, guiding the management and use of training and professional development funds for state officials and civil servants.

b) Seminar, workshop, training, mid-term review, and final evaluation expenses for anti-drug work. The content and funding level shall be implemented according to Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, regarding travel expenses and meeting organization costs for state agencies and public institutions; and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

13. Expenses for building, managing, operating, and directing national target program projects on anti-drug efforts, including:

a) Expenses for purchasing, repairing equipment, tools, and means used in specialized activities of the projects. The content and funding level shall be implemented according to current regulations on purchasing and repairing equipment, tools, and means.

b) Expenses for ensuring the operation of the National Target Program Steering Committee on Anti-Drug Efforts; the assistance department and the inter-sectoral expert team assisting the Steering Committee, including:

- Remuneration expenses for the National Target Program Steering Committee on Anti-Drug Efforts. The specific funding level is as follows:

+ Chairperson of the Program. Funding level is 300,000 VND/month.

+ Deputy Chairperson of the Program. Funding level is 250,000 VND/month.

+ Members of the Steering Committee, Program Secretary. Funding level is 200,000 VND/person/month.

- Remuneration expenses for members of the assistance department and the inter-sectoral expert team assisting the National Target Program Steering Committee on Anti-Drug Efforts. Funding level is 200,000 VND/person/month.

- To support office supplies; purchase, repair office machinery and equipment, means of transportation, and support fuel costs, postal fees, and communication expenses for the Steering Committee of the Program, the assisting department, and the specialized working group of the Steering Committee. The head of the unit assigned to implement the National Target Program on Prevention and Control of Drugs shall base on the annual budget estimate allocated; according to the content of work to be carried out in the year and the current regulations, standards, contents, and expenditure norms to prepare the budget estimate, submit it to the competent authority for approval in accordance with the regulations on state budget management and use before implementation and bear legal responsibility for this expenditure content.

c) To fund scientific research related to the specialized content of each project under the National Target Program on Prevention and Control of Drugs, based on the research outline approved by the competent authority. The level of expenditure shall be implemented in accordance with Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, jointly issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the establishment and allocation of budget estimates for scientific and technological projects using state budget funds.

d) To fund surveys and studies according to the specialized content of each project serving drug prevention and control work (including surveys and studies on the implementation of international conventions on drug control by the United Nations that Vietnam has joined and signed), which have been approved by the competent authority. The level of expenditure shall be implemented in accordance with Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for surveys conducted from state budget sources.

e) To fund domestic and foreign experts and collaborators: The heads of agencies and units managing projects and programs shall base on their assigned tasks; according to the necessity to implement research and evaluation activities and the financial capacity to decide on hiring experts and collaborators. The level of expenditure shall be implemented according to the actual agreement in the "Contract for Assignment of Work and Products" with the assignee based on the requirements regarding workload, content of work, and time of implementation.

g) To fund overtime and night work in accordance with current regulations. The content and level of expenditure shall be implemented in accordance with Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, jointly issued by the Ministry of Home Affairs and the Ministry of Finance, guiding the implementation of the system of wages for night and overtime work for civil servants and public officials.

14. To fund awards:

a) For commendation titles, forms, objects, criteria, procedures for awarding collectives and individuals with outstanding achievements in drug prevention and control activities. The level and content of expenditure shall be implemented in accordance with Circular No. 01/2007/TT-VPCP dated July 31, 2007, issued by the Government Office, guiding the implementation of Decree No. 121/2005/NĐ-CP dated September 30, 2005, of the Government detailing and guiding the implementation of certain provisions of the Law on Commendation and Awards and the Law Amending and Supplementing Certain Provisions of the Law on Commendation and Awards.

b) Regarding the source of funds for awards for drug prevention and control activities: Implemented in accordance with Circular No. 73/2006/TT-BTC dated August 15, 2006, issued by the Ministry of Finance, guiding the establishment, management, and use of the Commendation and Award Fund in accordance with Decree No. 121/2005/NĐ-CP dated September 30, 2005, of the Government detailing and guiding the implementation of certain provisions of the Law on Commendation and Awards and the Law Amending and Supplementing Certain Provisions of the Law on Commendation and Awards.

c) For monetary rewards prescribed in point c, Clause 2, Article 5, Decree No. 04/2003/NĐ-CP dated January 16, 2003, of the Government on rewards for individuals, families, agencies, and organizations with achievements in drug prevention and control work: Utilize the Anti-drug Fund to implement in accordance with current regulations.

15. Other expenditures: Based on actual circumstances, emerging tasks, and available funding, the heads of agencies and units shall base on the current state regulations on systems, standards, and expenditure norms to determine appropriate expenditure levels in compliance with the regulations and bear legal responsibility for their decisions.

III. ESTABLISHING BUDGET ESTIMATES, ALLOCATION, MANAGEMENT, USE, AND SETTLEMENT OF FUNDS FOR THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS

The establishment, allocation, decision-making on budget estimates, management, use, and settlement of funds for the National Target Program on Prevention and Control of Drugs shall be carried out in accordance with the State Budget Law and guiding documents implementing the State Budget Law. In addition, this Circular guides and supplements the following points:

1. On Budget Preparation:

a) Annually, during the time of establishing the state budget estimate according to the current State Budget Law, ministries, central agencies, and localities assigned to participate in and implement activities of projects under the National Target Program on Prevention and Control of Drugs shall establish detailed budget estimates for each relevant project according to the State Budget Law and its implementing regulations, send them to the leading agency of the project (as stipulated in Decision No. 156/2007/QĐ-TTg dated September 25, 2007, approving the National Target Program on Prevention and Control of Drugs until 2010 by the Prime Minister), and simultaneously send them to the finance agency and the planning and investment agency at the same level.

b) The leading agency of the project shall be responsible for reviewing and consolidating the budget estimates of ministries, central agencies, and localities together with the portion of the budget estimate directly managed and implemented by its own agency within the scope of the project it oversees, and send them to the management agency of the National Target Program on Prevention and Control of Drugs (Ministry of Public Security), and simultaneously send them to the Ministry of Finance and the Ministry of Planning and Investment.

c) The management agency of the National Target Program on Prevention and Control of Drugs shall be responsible for consolidating the entire budget estimate of the Program, by each project and each implementing agency, and send them to the Ministry of Finance and the Ministry of Planning and Investment before July 20 for consolidation into the state budget estimate and submission to the competent authority for approval.

2. On Allocation and Assignment of Budget Estimates:

a) On the basis of the total budget estimate of the National Target Program on Preventing and Combating Drug Abuse announced by the competent authority, the Program Management Agency of the National Target Program on Preventing and Combating Drug Abuse shall take the lead and coordinate with the agencies responsible for projects to propose the budget allocation plan for each project and in detail for each Ministry, central agency, and locality participating in the Program, in accordance with the objectives, contents, and assigned tasks.

The Program Management Agency of the National Target Program on Preventing and Combating Drug Abuse shall compile the results of the budget allocation and submit them to the Ministry of Finance and the Ministry of Planning and Investment for inclusion in the State Budget estimate and the central budget allocation plan to be submitted to the Government and the National Assembly in accordance with the provisions of the State Budget Law.

b) Based on the budget estimate allocated by the competent authority, the Ministries, central agencies, provinces, and centrally governed cities shall implement the projects and allocate and assign budgets to subordinate units in accordance with current regulations.

3. Regarding management, use, and settlement of the Program's funds:

a) The sources of funds of the National Target Program on Preventing and Combating Drug Abuse shall be managed, used, and settled in accordance with the provisions of the State Budget Law; the Accounting Law, and other guiding documents implementing these Laws. Agencies and units using Program funds must maintain accounting books to record, account for, and settle the Program's funds in accordance with the regulations. Settlement of funds for project implementation and the Program shall be consolidated into the annual budget settlement of each Ministry, central agency, and locality implementing the projects and the Program.

b) For certain activities (if any) of the Program implemented by agencies or organizations through signing contracts with the project leading agency, the settlement vouchers shall be kept at the project leading agency, including:

- Contract for performing the task (accompanied by detailed budget estimates approved by the head of the project leading agency in accordance with current regulations).

 - Acceptance certificate for work.

 - Contract termination certificate.

- Payment authorization (or payment voucher); related documents.

Other specific expenditure vouchers shall be retained by the agencies directly implementing the projects in accordance with current regulations.

4. Reporting system:

a) Heads of Ministries, central agencies, and Chairpersons of People's Committees of provinces and centrally governed cities implementing projects under the National Target Program on Preventing and Combating Drug Abuse shall be responsible for compiling and reporting financial situations and project implementation results to the project leading agency on a semi-annual and annual basis, and concurrently submitting them to the Ministry of Public Security, the Ministry of Finance, and the Ministry of Planning and Investment in accordance with current regulations.

b) The project leading agency shall be responsible for inspecting, supervising, compiling, and evaluating the situation and results of the projects it leads, and submitting them to the Program Management Agency of the National Target Program on Preventing and Combating Drug Abuse (Ministry of Public Security), and concurrently submitting them to the Ministry of Finance and the Ministry of Planning and Investment.

c) The Ministry of Public Security - the Program Management Agency of the National Target Program on Preventing and Combating Drug Abuse shall be responsible for inspecting, supervising, compiling data, and the situation of implementing the Program's objectives and contents; the management and use of Program funds, and reporting to the Steering Committee of the National Target Program on Preventing and Combating Drug Abuse to report to the National Committee for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention. The National Committee for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention shall be responsible for compiling and reporting to the Prime Minister in accordance with current regulations.

IV. IMPLEMENTATION

This Circular shall take effect fifteen days from the date of publication in the Official Gazette. The Inter-Ministerial Circular No. 97/1999/TTLB-TC-CA dated August 14, 1999, of the Ministry of Finance and the Ministry of Public Security on the issuance, management, and use of drug prevention and control funds is hereby abolished.

During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance and the Ministry of Public Security for consideration and resolution./.

Lieutenant General Le Quoc Hung
DEPUTY MINISTER
(Signed)
Nguyen Cong Nghiep
Deputy MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)
Le The Tien

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41/2008/QĐ-TTg Quyết định số 41/2008/QĐ-TTg Quy định chế độ bồi dưỡng đối với lực lượng chuyên trách đấu tranh chống tội phạm về ma túy In effect
Based on 2
178/2007/NĐ-CP Nghị định số 178/2007/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ, cơ quan ngang Bộ Expired
57/2008/TTLT-BTC-BCA
JOINT CIRCULAR No. 57/2008/TTLT-BTC-BCA GUIDING THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON PREVENTION AND CONTROL OF DRUGS.
In effect
↓ Documents affected by this document
References 11
44/2007/TTLT-BTC-BKHCN Thông tư liên tịch số 44/2007/TTLT-BTC-BKHCN Hướng dẫn định mức xây dựng và phân bổ dự toán kinh phí đối với các đề tài, dự án khoa học và công nghệ có sử dụng ngân sách nhà nước Expired 01/2002/QH11 Luật Ngân sách nhà nước số 01/2002/QH11 Expired 73/2006/TT-BTC Thông tư số 73/2006/TT-BTC Hướng dẫn việc trích lập, quản lý và sử dụng Quỹ thi đua, khen thưởng theo Nghị định số 121/2005/NĐ-CP ngày 30/09/2005 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Thi đua Khen thưởng và Luật sửa đổi, bổ sung một số điều của Luật Thi đua, Khen thưởng Expired 120/2007/TT-BTC Thông tư số 120/2007/TT-BTC Hướng dẫn quản lý, sử dụng và quyết toán kinh phí thực hiện các cuộc điều tra từ nguồn vốn sự nghiệp của ngân sách Nhà nước Expired 23/2007/TT-BTC Thông tư số 23/2007/TT-BTC Quy định chế độ công tác phí, chế độ chi tổ chức các cuộc hội nghị đối với các cơ quan nhà nước và đơn vị sự nghiệp công lập Expired 79/2005/TT-BTC Thông tư số 79/2005/TT-BTC Hướng dẫn quản lý và sử dụng kinh phí đào tạo, bồi dưỡng cán bộ, công chức Nhà nước. Expired 91/2005/TT-BTC Thông tư số 91/2005/TT-BTC Quy định chế độ công tác phí cho cán bộ, công chức nhà nước đi công tác ngắn hạn ở nước ngoài do Ngân sách nhà nước bảo đảm kinh phí. Expired 04/2003/NĐ-CP Nghị định số 04/2003/NĐ-CP Quy định về khen thưởng đối với cá nhân, gia đình, cơ quan, tổ chức có thành tích trong phòng, chống ma tuý Expired 127/2007/TT-BTC Thông tư số 127/2007/TT-BTC Sửa đổi, bổ sung Thông tư số 23/2007/TT-BTC ngày 21/3/2007 và Thông tư số 57/2007/TT-BTC ngày 11/6/2007 của Bộ Tài chính In effect 57/2007/TT-BTC Thông tư số 57/2007/TT-BTC Quy định chế độ chi tiêu đón tiếp khách nước ngoài vào làm việc tại Việt Nam, chi tiêu tổ chức các hội nghị, hội thảo quốc tế tại Việt Nam và chi tiêu tiếp khách trong nước Expired 08/2005/TTLT-BNV-BTC Thông tư liên tịch số 08/2005/TTLT-BNV-BTC Hướng dẫn thực hiện chế độ trả lương làm việc vào ban đêm, làm thêm giờ đối với cán bộ công chức, viên chức In effect

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