Circular No. 60/2008/TT-BTC guiding the preparation of budget estimates, management, and use of funds to ensure the operation of the National Committee and Steering Committees for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at all levels.

CIRCULAR

Guidelines for preparing budgets, managing, and using funds to ensure the operation of the National Committee and the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at all levels

To guide the preparation of budgets, management, and use of funds to ensure the operation of the National Committee and the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at all levels

At all levels

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decision No. 50/2007/QĐ-TTg dated April 12, 2007 of the Prime Minister on the establishment and operation of the National Committee for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control;

The Ministry of Finance issues guidelines for the preparation of budgets, management, and use of funds to ensure the operation of the National Committee and the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at all levels 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. This Circular guides the content of expenditures, expenditure limits, budget preparation, management, use, and settlement of accounts for funds ensuring the operation of:

- The National Committee for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control and the working group of the National Committee.

- The Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at central ministries and agencies and the working group of the Steering Board of central ministries and agencies.

- The Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at provincial and centrally-administered city levels and the working group of the Steering Board at localities.

At district, urban district, town, and commune levels where the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control has been established, the preparation of budgets, management, and use of funds to ensure the operation of the Steering Board shall be carried out in accordance with the provisions of this Circular.

2. Source of funds:

The operating funds of the National Committee for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control shall be guaranteed by the state budget and allocated in the annual administrative management expenditure budget of the Government Office.

The operating funds of the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at central ministries and agencies shall be guaranteed by the state budget and allocated in the annual administrative management expenditure budget of the central ministries and agencies.

The operating funds of the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at various levels in localities shall be guaranteed by the local budget according to the current state budget decentralization and allocated in the annual administrative management expenditure budget of the steering board's main office.

II. CONTENT AND EXPENSE LIMITS

1. Expenditures for meetings of the National Committee, the Standing Office of the National Committee, the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at central ministries and agencies, and localities include:

a) Expenditures for meetings held outside regular working hours:

In cases where meetings are organized outside regular working hours, the expenditure for participants in the meeting shall be as follows:

- For meetings organized by the National Committee and the Standing Office of the National Committee: the chairperson of the meeting is 150,000 VND/person/session, other delegates are 100,000 VND/person/session.

- For meetings organized by the Steering Board of central ministries and agencies and localities: the maximum expenditure for the chairperson of the meeting is 100,000 VND/person/session, other delegates are 70,000 VND/person/session. Specific expenditure levels are determined by the head of the Steering Board of central ministries and agencies and localities within the scope of the allocated state budget, in accordance with the actual situation of the central ministries and agencies and localities.

Agencies sending representatives to the above meetings shall not pay overtime compensation to staff members sent to attend meetings with the National Committee, the Standing Office of the National Committee, and the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at central ministries and agencies and localities.

b) Expenditure for drinking water: maximum 7,000 VND/session/delegate.

c) Expenditure for office supplies and printing of documents: based on the actual expenditure reflected in relevant payment vouchers.

2. Expenditures for summary, final review, and implementation of tasks related to HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control. Content and expenditure limits are stipulated in Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on travel expenses and expenditure regulations for organizing conferences for state agencies and public service units; Circular No. 127/2007/TT-BTC dated October 31, 2007 amending and supplementing Circular No. 23/2007/TT-BTC; and Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance.

3. Expenditures for inspection, supervision, and evaluation activities related to HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at facilities: Implemented in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on travel expenses and expenditure regulations for organizing conferences for state agencies and public service units; Circular No. 127/2007/TT-BTC dated October 31, 2007 amending and supplementing Circular No. 23/2007/TT-BTC; and Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance.

For inter-ministerial inspection teams organized by the National Committee and the Steering Board for HIV/AIDS Prevention and Control and Drug Abuse and Prostitution Prevention and Control at central ministries and agencies and localities, the agency or unit responsible for organizing the inspection team shall bear the responsibility for paying travel expenses to members of the team.

To avoid duplicate expenditures, the agency or unit responsible for organizing the inspection team must clearly inform the agencies or units sending personnel to participate in the inspection about the fact that they do not need to settle these expenditures.

4. Provide gifts for visits to management facilities, rehabilitation centers, educational institutions, care and treatment facilities for individuals related to HIV/AIDS, drugs, prostitution; units directly involved in combating drug and prostitution crimes;慰问探访与艾滋病、毒品和卖淫有关的管理设施、戒毒所、教育机构、护理和治疗设施；直接参与打击毒品和卖淫犯罪工作的单位；慰问在执行任务时受伤或因职业风险感染艾滋病毒或患艾滋病的干部、战士和员工。最高支出限额：团体为每个设施或单位5,000,000越南盾，个人为每人500,000越南盾。

The Chairman of the National Committee, the Head of the Steering Board of the Ministry, central agencies, and localities shall consider and decide on specific expenditure levels for facilities, units, or individuals within the budget allocation range, in accordance with the specific circumstances of each facility, unit, or individual and the actual situation of the locality or unit.

5. Expenditure for international cooperation activities in preventing and controlling HIV/AIDS and drug and prostitution crimes, including:

a) Expenditure for overseas missions: carried out in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, which stipulates the travel expense system for state officials going on short-term overseas assignments funded by the state budget.

b) Expenditure for receiving foreign delegations entering Vietnam and organizing international conferences and seminars in Vietnam: carried out in accordance with Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance, which stipulates the expense system for receiving foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam; and Circular No. 127/2007/TT-BTC dated October 31, 2007, amending and supplementing Circulars No. 23/2007/TT-BTC and No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

6. Expenditure for overtime work at night for the administrative support staff of the National Committee and Steering Boards at ministries, central agencies, and localities: carried out in accordance with Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance, guiding the implementation of the wage system for working at night and overtime for civil servants and public officials.

7. Other expenditures serving the operations of the National Committee and Steering Boards at ministries, central agencies, and localities. Based on work requirements and financial capacity, the head of the unit directly managing the finances shall consider and decide on specific expenditure levels in accordance with the allocated budget; while also fully implementing regulations on invoices and vouchers as prescribed.

III. ESTABLISHING, ALLOCATING, MANAGING, USING AND SETTLING THE BUDGET

The establishment, allocation, management, use, and settlement of funds to ensure the operation of the National Committee and Steering Boards for HIV/AIDS prevention and control and drug and prostitution crime prevention and control at ministries, central agencies, and localities shall be carried out in accordance with the State Budget Law and relevant guiding documents. This circular guides certain special points as follows:

1. Establishment of budget projections:

Annually, at the time specified for establishing the state budget, the administrative support units of the National Committee and Steering Boards for HIV/AIDS prevention and control and drug and prostitution crime prevention and control at all levels shall establish the budget for ensuring the operation of the National Committee and Steering Boards of ministries, central agencies, and localities, submit it to the financial planning department of the unit for consolidation, and submit it to the financial authority at the same level for consolidation, and report to the competent authority for decision-making.

2. Allocation of budget projections:

Based on the allocated budget, the Office of the Government, ministries, central agencies, and localities when allocating budgets to subordinate units must clearly record the operational funds of the National Committee and Steering Boards for HIV/AIDS prevention and control and drug and prostitution crime prevention and control as a basis for implementation.

3. Accounting entries:

Units using funds to ensure the operation of the National Committee and Steering Boards for HIV/AIDS prevention and control and drug and prostitution crime prevention and control at all levels shall make accounting entries and settlements in accordance with the current accounting system for administrative and public institutions and the national budget classification.

4. Preparing and submitting final accounts reports:

Annually, at the time specified for preparing and submitting final accounts reports for the state budget, units using funds to ensure the operation of the National Committee and Steering Boards for HIV/AIDS prevention and control and drug and prostitution crime prevention and control at all levels shall be responsible for preparing and submitting final accounts reports to their supervising authorities for review and consolidation into their own final accounts reports to settle with the financial authority at the same level in accordance with current regulations.

IV. IMPLEMENTATION

This circular takes effect 15 days after its publication in the Official Gazette.

During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance for research and resolution.