Circular No. 62/2022/TT-BTC provides detailed regulations on the management and use of state budget funds for the implementation of compulsory drug rehabilitation measures, voluntary drug rehabilitation at home, in the community, and at drug rehabilitation facilities, as well as post-rehabilitation management.

CIRCULAR

Regulations on the management and use of state budget funds for the implementation of compulsory drug rehabilitation measures; voluntary drug rehabilitation work at home, in communities, and at drug rehabilitation facilities, and post-rehabilitation management

Pursuant to the Law on Handling Administrative Violations dated June 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Handling Administrative Violations dated November 13, 2020;

BASED ON THE LAW ON PREVENTION AND CONTROL OF DRUG ABUSE dated March 30, 2021;

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

Pursuant to Decree No. 116/2021/NĐ-CP dated December 21, 2021 of the Government detailing certain provisions of the Law on Prevention and Control of Drugs, the Law on Handling Administrative Violations regarding drug rehabilitation and post-rehabilitation management (hereinafter referred to as Decree No. 116/2021/NĐ-CP);

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

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;

At the proposal of the Director of the Department of Financial Administration and Public Services;

The Minister of Finance issues this Circular regulating the management and use of state budget funds for the implementation of compulsory drug rehabilitation measures; voluntary drug rehabilitation work at home, in communities, and at drug rehabilitation facilities, and post-rehabilitation management.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation.

1. This Circular regulates the management and use of state budget funds for the implementation of compulsory drug rehabilitation measures; voluntary drug rehabilitation work at home, in communities, and at drug rehabilitation facilities, and post-rehabilitation management.

2. This Circular does not apply to:

a) Specific-purpose grants from organizations and individuals within and outside Vietnam, or grants for which the donor or its authorized representative and the Ministry of Finance have agreed on the content and amount.

In cases where the donor or its authorized representative and the Ministry of Finance have not agreed on the content and amount, the provisions of this Circular shall apply.

b) Funds to ensure regular operational expenses, investment, renovation, upgrading of infrastructure, purchase of equipment, means of support, uniforms for the operation of compulsory drug rehabilitation facilities and public drug rehabilitation facilities providing voluntary drug rehabilitation services at home and in communities, implemented in accordance with Clause 2, Article 34, Clause 1, Article 75, and Clause 3, Article 76 of Decree No. 116/2021/NĐ-CP.

c) Policies of exemption and reduction of tuition fees and support for educational expenses for persons under post-rehabilitation management residing in the community aged 12 years or older but under 18 years old when continuing their education at general education levels in national education institutions, implemented in accordance with Clause 1 and Clause 4, Article 80 of Decree No. 116/2021/NĐ-CP.

d) Policies of loan support for job creation from the National Employment Fund, implemented in accordance with Clause 3 and Clause 4, Article 80 of Decree No. 116/2021/NĐ-CP; Decree No. 61/2015/NĐ-CP dated July 9, 2015 of the Government on employment support policies and the National Employment Fund (hereinafter referred to as Decree No. 61/2015/NĐ-CP); Decree No. 74/2019/NĐ-CP dated September 23, 2019 of the Government amending and supplementing certain articles of Decree No. 61/2015/NĐ-CP and Decree No. 78/2002/NĐ-CP dated October 4, 2002 of the Government on credit for the poor and other policy beneficiaries, and relevant laws.

Article 2. Scope of Application.

1. Persons addicted to narcotics who are subject to compulsory drug rehabilitation measures, and persons addicted to narcotics during the period awaiting the establishment of files for the application of compulsory drug rehabilitation measures under the Law on Handling Administrative Violations.

2. Persons voluntarily undergoing drug rehabilitation at home, in the community, and at drug rehabilitation facilities.

3. Persons under post-rehabilitation supervision at their place of residence.

4. Agencies, organizations, and individuals related to the management and use of state budget funds for implementing compulsory drug rehabilitation measures, voluntary drug rehabilitation at home, in the community, and at drug rehabilitation facilities, and post-rehabilitation supervision.

Article 3. Funding Implementation.

1. Funding for implementing the system of compulsory drug rehabilitation measures; supporting voluntary drug rehabilitation work at home, in the community, and at drug rehabilitation facilities; post-rehabilitation supervision, and the regime for staff working at compulsory drug rehabilitation facilities as stipulated in Articles 4, 5, 6, 8, 9, and 10 of this Circular shall be allocated in the annual regular expenditure budget of agencies and units responsible for implementing tasks according to the classification of the State Budget Law, except for the cases specified in Clause 2 and Clause 3 of this Article.

2. Funding to support the implementation of policies for persons voluntarily undergoing drug rehabilitation at drug rehabilitation facilities as stipulated in Article 7 of this Circular shall be guaranteed by the local budget and allocated in the annual regular expenditure budget according to the classification of the State Budget Law as provided for in Clause 4 of Article 39 of Decree No. 116/2021/NĐ-CP. Specifically, funding to support voluntary drug rehabilitation work at non-public drug rehabilitation facilities shall be allocated in the annual regular expenditure budget of the Department of Labor, Invalids, and Social Affairs guaranteed by the local budget and implemented according to Clause 2 of Article 11 of this Circular.

3. Funding for the regime for personnel dispatched or assigned by public security and health agencies to work or provide support at compulsory drug rehabilitation facilities for six months or more as stipulated in Clause 2 of Article 10 of this Circular shall be allocated in the annual regular expenditure budget of the compulsory drug rehabilitation facility according to the classification of the State Budget Law.

Chapter II

CONTENT AND AMOUNT OF FUNDS FOR IMPLEMENTING THE APPLICATION OF COMPULSORY DRUG REHABILITATION MEASURES

Article 4. Expenditure for Implementing Procedures for Applying Compulsory Drug Rehabilitation Measures.

1. Expenditure for establishing files to apply compulsory drug rehabilitation measures:

a) Expenditure for office supplies, communication, postal fees, printing materials, forms serving the establishment of files, and backup of documents: The amount of expenditure is reimbursed based on actual expenses incurred within the approved budget estimate, contracts, legal invoices, and receipts, and in accordance with the provisions of the Public Procurement Law.

b) Expenditure for determining the status of drug addiction: The amount of expenditure is based on the price of medical services determined by the competent authority for public establishments that meet the conditions to determine the status of drug addiction.

c) Travel expenses for officials conducting investigations at places of residence, handing over violators, verifying, collecting documents to establish files or supplementing files: The content and amount of expenditure are carried out in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel expenses and conference costs (hereinafter referred to as Circular No. 40/2017/TT-BTC).

2. Expenditure for food, accommodation, living expenses, and healthcare support for persons addicted to narcotics during the period of management:

a) At compulsory drug rehabilitation facilities for the purpose of applying for admission to compulsory drug rehabilitation facilities: The content and amount of expenditure are carried out in accordance with Clauses 1, 2, 3, 7, and 8 of Article 5 of this Circular.

b) At centers or facilities receiving social subjects for the purpose of applying for admission to compulsory drug rehabilitation facilities:

- Healthcare support regime: The content and amount of expenditure are carried out in accordance with Clauses 2 and 3 of Article 5 of this Circular.

- Food, accommodation, and living expenses are the same as those for subjects at centers or facilities receiving social subjects.

3. Expenditure for train tickets or hiring transportation to transport persons addicted to narcotics during the period of applying for admission to compulsory drug rehabilitation facilities, centers, or facilities receiving social subjects; transporting persons addicted to narcotics with a decision from the People's Court at the district level to apply compulsory drug rehabilitation measures; transporting persons not subject to compulsory measures from social organizations, social facilities, multifunctional facilities to social welfare facilities (if any); transporting persons requiring determination of drug addiction status for transfer to another facility for determination of drug addiction status:

- The amount of expenditure is based on the price of public transportation commonly used in the locality.

- In cases where transportation is arranged by the agency or unit, the support amount is 0.2 liters of gasoline per kilometer calculated based on the administrative boundary distance and the gasoline price at the time of transportation. If renting a vehicle from outside, the rental fee is agreed upon in the contract and should be consistent with market prices at the time of rental. The head of the agency or unit is responsible for deciding on the arrangement of transportation or renting vehicles from outside to ensure economy and efficiency.

4. Expenditure for searching for persons addicted to narcotics who have fled during the period of establishing files to apply for admission to compulsory drug rehabilitation facilities from temporary residence at home, compulsory drug rehabilitation facilities, or centers or facilities receiving social subjects as stipulated in Clause 4 of Article 48 of Decree No. 116/2021/NĐ-CP:

a) Expenditure for the regime for persons assigned to search for fleeing drug addicts:

- Travel expenses: The content and amount of expenditure are carried out in accordance with Circular No. 40/2017/TT-BTC.

- In addition to travel expenses, when the fugitive is found and handed over to the receiving center, the searcher will be supported with 100,000 VND per person per day during the days of searching for the fugitive.

- Night shift and overtime expenses: Implemented in accordance with current laws on wage payment for night shifts and overtime for civil servants and public officials.

b) Support for drug addicts during the days they travel to be admitted to compulsory drug rehabilitation facilities or centers receiving social subjects from the day they are found:

- Food allowance: 70,000 VND/person/day;

- Room rental fee (if applicable) according to the provisions of Circular No. 40/2017/TT-BTC;

- Transportation costs for returning drug addicts to their place of origin: The expenditure level shall be implemented in accordance with the provisions of Clause 3, Article 4 of this Circular.

Article 5. Expenditure on implementing the regime for individuals undergoing compulsory drug rehabilitation (hereinafter referred to as compulsory drug rehabilitation individuals) during their time at compulsory drug rehabilitation facilities.

1. Food expenses, bedding, mosquito nets, mats, pillows, clothing, personal items, and sanitary napkins (for female compulsory drug rehabilitation individuals): The content and expenditure levels shall be implemented in accordance with the provisions of Article 65 of Decree No. 116/2021/NĐ-CP.

2. Drug rehabilitation expenses:

a) Screening examinations, assessing the level of addiction, performing technical medical testing services as prescribed by doctors and in accordance with the professional guidance of the Ministry of Health to determine the drug rehabilitation regime: The expenditure level shall be based on the current price of medical examination and treatment services decided by the competent authority for public medical examination and treatment facilities. For the expenditure level of testing for drug addiction status, it shall be implemented in accordance with the provisions of point b, Clause 4, Article 8 of this Circular;

b) Medication costs for detoxification, treating mental disorders, and other opportunistic diseases (if any) in accordance with the professional guidance of the Ministry of Health:

- The expenditure level shall be based on the current price of medical examination and treatment services decided by the competent authority for public medical examination and treatment facilities;

- For other expenses, the expenditure level shall be based on actual costs and valid invoices. The facility shall prepare an appropriate budget annually for approval by the competent authority.

3. Medical examination and treatment benefits:

a) Regular health check-ups every six months in accordance with Clause 1, Article 67 of Decree No. 116/2021/NĐ-CP and professional guidance from the Ministry of Health: The expenditure level shall be based on the current price of medical examination and treatment services decided by the competent authority for public medical examination and treatment facilities;

b) Medication costs for common illnesses, HIV/AIDS prevention, infectious diseases, and epidemic prevention for compulsory drug rehabilitation individuals who fall ill and are treated at compulsory drug rehabilitation facilities: The expenditure level shall be based on actual costs and valid invoices. The facility shall prepare an appropriate budget annually for approval by the competent authority;

c) Treatment costs for seriously ill compulsory drug rehabilitation individuals who exceed the treatment capacity of the compulsory drug rehabilitation facility and are transferred to a hospital: Implementation shall be in accordance with the provisions of points a and b, Clause 3, Article 67 of Decree No. 116/2021/NĐ-CP;

d) Costs for transporting, picking up, and supervising seriously ill compulsory drug rehabilitation individuals who exceed the treatment capacity of the compulsory drug rehabilitation facility and are transferred to a hospital:

- Transportation costs for transferring and picking up compulsory drug rehabilitation individuals and personnel from the compulsory drug rehabilitation facility assigned to manage them in accordance with Clause 4, Article 67 of Decree No. 116/2021/NĐ-CP: The expenditure level shall be implemented in accordance with the provisions of Clause 3, Article 4 of this Circular;

- Benefits for personnel from the compulsory drug rehabilitation facility assigned to manage compulsory drug rehabilitation individuals in accordance with Clause 4, Article 67 of Decree No. 116/2021/NĐ-CP: Travel allowances shall be provided in accordance with Circular No. 40/2017/TT-BTC and overtime pay in accordance with current laws regarding night work and overtime pay for civil servants and public officials;

đ) In cases where compulsory drug rehabilitation individuals suffer injuries due to workplace accidents, natural disasters, or fires, the compulsory drug rehabilitation facility must organize treatment (if within the treatment capacity of the facility) and process procedures to implement assistance benefits in accordance with regulations;

4. Educational expenses for compulsory drug rehabilitation individuals aged 12 to under 18 years old in accordance with Clause 1, Article 73 of Decree No. 116/2021/NĐ-CP:

a) Labor fees for those involved in teaching cultural subjects (including teachers within the establishment of public education and training institutions and non-establishment personnel meeting the required qualifications and teaching capabilities): Labor fees shall be based on labor contracts based on the minimum regional wage and ensuring parity with the salary of in-service teachers with the same educational qualifications, years of experience, and grade level in accordance with current state regulations on salary systems for civil servants, public officials, and military personnel;

b) Support for learning materials: Content and expenditure levels shall be applied in accordance with the provisions regarding support for middle school students' learning materials in Clause 6, Article 2 of Joint Circular No. 109/2009/TTLT-BTC-BGDĐT dated May 29, 2009, issued by the Ministry of Finance and the Ministry of Education and Training guiding certain financial systems for students at boarding schools for ethnic minorities and preparatory universities for ethnic minorities;

c) Learning material costs, textbooks, office supplies, renting teaching equipment, and other necessary expenses (if any) directly serving the teaching and learning of cultural subjects for the target group: Payment shall be made based on actual expenses incurred, approved budget estimates, contracts, valid invoices, and in accordance with current laws on bidding;

5. Expenses for disseminating and educating the law on community health, law, ethics, national traditions, civic education, and other relevant topics suitable for the number and educational level of compulsory drug rehabilitation individuals: Content and expenditure levels shall be in accordance with Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation, management, use, and settlement of state budget funds to ensure the dissemination and education of the law and access to the law for the people at the grassroots level;

6. Short-term vocational training expenses:

a) Persons undergoing compulsory drug rehabilitation who have no occupation or have an occupation that is not suitable, and who wish to learn a trade at the primary level and for less than three months shall be supported once with the cost of training. Based on the level and capacity of the individual, the material conditions of the facility, and the actual situation, the head of the compulsory drug rehabilitation facility shall decide on the appropriate form of vocational training. The specific amount of support depends on each individual, each trade, the actual training time, and the form of training but shall not exceed the maximum level specified in Clause 1 of Article 7 of Circular No. 152/2016/TT-BTC dated October 17, 2016, issued by the Ministry of Finance, regarding the management and use of funds for primary-level training and training for less than three months (hereinafter referred to as Circular No. 152/2016/TT-BTC); persons undergoing compulsory drug rehabilitation from the second time onwards who have already received vocational training shall not be supported for vocational training costs.

b) Forms of training

- In cases where the compulsory drug rehabilitation facility directly organizes training, the facility may allocate funds for the following items: opening and closing ceremonies, issuing certificates; purchasing textbooks, teaching materials, and learning materials; remuneration for theoretical teachers and practical instructors; purchasing raw materials, fuels, and supplies for training activities; revising and compiling curricula and teaching materials (if necessary); electricity and water expenses for classes; repairing training assets and equipment; renting training equipment (if necessary); managing class operations, not exceeding five percent of the total training budget.

- In cases where compulsory drug rehabilitation facilities organize training through a joint training program with vocational education institutions, the facility will pay according to the training contract.

7. Electricity and water expenses for living: The allocation is 100,000 VND per person undergoing compulsory drug rehabilitation per month.

8. Expenses for organizing cultural, artistic, physical exercise, reading books and newspapers, watching television, and other recreational activities outside of study and work hours: The allocation is 100,000 VND per person undergoing compulsory drug rehabilitation per year.

In cases where higher support levels than those stipulated in this clause are provided, the Provincial People's Council shall consider and decide on the specific support level based on the local budget balance capability.

9. Labor allowance and therapeutic labor:

Implemented in accordance with Article 68 of Decree No. 116/2021/NĐ-CP. The head of the agency or unit decides on criteria and wages commensurate with the labor results of the individual.

10. Funeral expenses for cases where a person undergoing compulsory drug rehabilitation dies during the execution of the decision at the facility without relatives or if relatives do not arrive within 24 hours from the time of death: The level of support for funeral expenses is implemented in accordance with Clause 2 of Article 61 of Decree No. 116/2021/NĐ-CP.

11. Support for transporting persons undergoing compulsory drug rehabilitation back to their place of residence upon completion of the decision to enter the compulsory drug rehabilitation facility:

a) Upon completion of the decision, persons undergoing compulsory drug rehabilitation returning to their place of residence shall be provided with food expenses during travel, transportation fees, and one set of regular clothing (if they do not have it) in accordance with Clause 4 of Article 62 of Decree No. 116/2021/NĐ-CP; specifically:

- Food expenses: The support level is 70,000 VND per person per day during travel days, with a maximum of three days.

- Transportation expenses: The support level is based on the price of public transportation.

- Providing one set of summer clothing or one set of winter clothing.

Based on the local budget balance capability, the provincial People's Committee shall submit to the Provincial People's Council for consideration and decision on the maximum support level for the compulsory drug rehabilitation facility to purchase and provide clothing to individuals; providing higher support levels than the food and transportation expenses specified herein.

b) Travel allowances for personnel escorting persons undergoing compulsory drug rehabilitation aged between twelve and under eighteen years old when returning to their place of residence upon completion of the decision, without family members to pick them up at home or at the commune people's committee where they reside after rehabilitation, in accordance with Clause 4 of Article 62 of Decree No. 116/2021/NĐ-CP: The content and level of expenditure are implemented in accordance with Circular No. 40/2017/TT-BTC.

12. Expenses for searching for fugitive individuals (including individuals who escape from compulsory drug rehabilitation facilities as prescribed in Article 56 of Decree No. 116/2021/NĐ-CP; persons undergoing rehabilitation who are on mourning leave and do not return to the compulsory drug rehabilitation facility after the mourning period as prescribed in Article 70 of Decree No. 116/2021/NĐ-CP): The content and level of expenditure are implemented in accordance with Clause 4 of Article 4 of this Circular.

13. Other expenditures as decided by the head of the compulsory drug rehabilitation facility based on the approved budget, contracts, invoices, and legal expense receipts, including:

a) Hiring experts to advise persons undergoing compulsory drug rehabilitation on behavior change, personality recovery, life skills, community reintegration, drug relapse prevention, HIV infection prevention, and other infectious diseases (if applicable).

b) Purchasing and printing educational materials and office supplies for counseling and educational activities aimed at enhancing awareness, behavior change, personality recovery, drug relapse prevention, HIV infection prevention, and other infectious diseases for individuals.

c) Environmental sanitation and disease prevention expenses.

14. In cases where special expenses arise in practice that are not covered by government documents, the provincial People's Committee shall submit to the Provincial People's Council for consideration and decision in accordance with Clause 3 of Article 21 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law.

Chapter III

CONTENT AND EXPENSE LEVELS

SUPPORT FOR VOLUNTARY DRUG REHABILITATION

Article 6. Funding for voluntary drug rehabilitation work at home and in the community.

1. Funding for establishing and reviewing registration files for voluntary drug rehabilitation at home and in the community:

a) Funding for counseling and guiding the establishment of voluntary drug rehabilitation files at home and in the community: The funding level is 30,000 VND per file;

b) Funding for meetings to review and approve registration files for voluntary drug rehabilitation at home and in the community:

- Participants: Funding level is 50,000 VND per person per session;

- Funding for drinking water for participants: Funding level according to the provisions of Circular No. 40/2017/TT-BTC;

c) Funding for management support (office supplies, printing files, purchasing books, equipment serving monitoring, statistics, listing, and file management of drug rehabilitation individuals): Funding level is reimbursed based on actual expenses incurred within the approved budget estimate, contracts, legitimate expense receipts, and in accordance with laws on public procurement.

2. Monthly remuneration for individuals assigned the task of providing psychological, social counseling, management, and support to voluntary drug rehabilitation subjects at home and in the community as allocated by the Chairman of the People's Committee of the commune: Based on the local government budget balance, the Provincial People's Committee shall submit to the Provincial People's Council for consideration and decision on the monthly remuneration for individuals assigned the task of providing psychological, social counseling, management, and support to voluntary drug rehabilitation subjects at home and in the community, not exceeding 0.6 (zero point six) times the current basic wage level as stipulated in Point a Clause 4 Article 34 of Decree No. 116/2021/NĐ-CP.

3. One-time funding support for voluntary drug rehabilitation individuals at home and in the community upon completion of at least three stages as prescribed in Articles 22, 23, and 24 of Decree No. 116/2021/NĐ-CP: The minimum support level is equal to the current basic wage level. Based on the local government budget balance, the Provincial People's Committee shall submit to the Provincial People's Council for consideration and decision on higher support levels than the current basic wage level.

Article 7. Funding for implementing policies for voluntary drug rehabilitation individuals at drug rehabilitation facilities.

1. Funding for detoxification and mental disorder treatment drugs for voluntary drug rehabilitation individuals at public drug rehabilitation facilities as stipulated in Clause 1 Article 39 of Decree No. 116/2021/NĐ-CP and according to the Ministry of Health's professional guidance: The funding level is based on the current service fee for medical examination and treatment decided by the competent authority for public medical examination and treatment facilities.

2. Supporting 95% of the costs for drug rehabilitation and common medication for individuals as stipulated in Clause 2 Article 39 of Decree No. 116/2021/NĐ-CP, including:

a) Drug rehabilitation costs: Content and funding level as stipulated in Clause 2 Article 5 of this Circular.

b) Common medication costs: Funding level as stipulated in Point b Clause 3 Article 5 of this Circular.

3. Funding for food, clothing, quilts, mosquito nets, mats, pillows, personal items, and sanitary napkins (for female voluntary drug rehabilitation individuals) for voluntary drug rehabilitation individuals at public drug rehabilitation facilities: Based on the local government budget balance and the estimated number of individuals participating in voluntary drug rehabilitation at public drug rehabilitation facilities under its jurisdiction, the Provincial People's Committee shall submit to the Provincial People's Council for decision on specific support levels, at least equal to 70% of the support level for compulsory drug rehabilitation individuals subject to administrative measures.

Based on the local government budget balance and the estimated number of individuals participating in voluntary drug rehabilitation at public drug rehabilitation facilities under its jurisdiction, the Provincial People's Committee shall submit to the Provincial People's Council for decision:

a) Higher support levels and expanded target groups beyond those specified in Clause 1 and Clause 2 of this Article;

b) Support levels for accommodation for voluntary drug rehabilitation individuals at voluntary drug rehabilitation facilities.

Chapter IV

CONTENT AND EXPENSE LEVELS

POST-DRUG REHABILITATION MANAGEMENT AT RESIDENCE LOCATION

Article 8. Funding for post-rehabilitation management work at place of residence after drug rehabilitation.

1. Funding for establishing management files after drug rehabilitation at place of residence: The funding level is 30,000 VND per file.

2. Funding to support post-rehabilitation management work at place of residence: funding for office supplies, communication expenses, postal fees, printing of documents, forms serving the establishment of management files: The funding level is based on valid invoices and receipts and within the approved budget estimate.

3. Funding to support individuals assigned the task of providing psychological, social counseling, management, and support to persons under post-drug rehabilitation management at the commune level according to the assignment of the Chairman of the People's Committee at the commune level: The funding level is implemented in accordance with Clause 2, Article 6 of this Circular.

4. Funding for organizing drug testing for persons who have completed drug rehabilitation periodically or randomly as prescribed by laws on drug prevention and control and technical guidance from the Ministry of Health:

a) The funding level for drug testing in the body of persons is based on valid invoices and receipts and within the approved budget estimate;

b) The funding level for assessing drug addiction status is based on medical service prices determined by the competent authority for public facilities that meet the conditions to determine drug addiction status and within the approved budget estimate.

Article 9. Funding to support vocational training for persons after drug rehabilitation.

Funding to support vocational training for persons after drug rehabilitation who do not have a profession or whose profession is no longer suitable, if they have a need for vocational training and participate in vocational training programs to enjoy vocational training support policies as stipulated in Clause 2 and Clause 3, Article 80 of Decree No. 116/2021/ND-CP and Article 7 of Circular No. 152/2016/TT-BTC.

Chapter V

REGIME FOR CIVIL SERVANTS AND EMPLOYEES WORKING AT DRUG REHABILITATION FACILITIES

Article 10. Funding for special allowances and occupational incentives for civil servants and employees working at compulsory drug rehabilitation facilities.

1. Civil servants and employees working at compulsory drug rehabilitation facilities shall be entitled to special allowances and occupational incentives as prescribed in Government Decree No. 26/2016/ND-CP dated April 6, 2016, which stipulates the regime of allowances and incentives for civil servants, employees, and workers at facilities managing drug addicts, post-drug rehabilitation persons, and public welfare facilities.

2. Personnel dispatched or assigned by public security and health agencies to work and provide support at compulsory drug rehabilitation facilities for six months or more shall be entitled to benefits as prescribed in Clause 1 of this Article.

Chapter VI

ESTABLISHMENT, IMPLEMENTATION OF BUDGET ESTIMATES, AND FINAL ACCOUNTS

Article 11. Establishment, implementation of budget estimates, and final accounts.

1. The establishment, implementation of budget estimates, and final accounts for state budget-funded public services related to the compulsory drug rehabilitation measures; voluntary drug rehabilitation at home, community, drug rehabilitation facilities, and post-drug rehabilitation management as prescribed in this Circular shall be carried out in accordance with the State Budget Law, accounting regulations, and relevant laws.

2. This Circular provides detailed guidance on the establishment, implementation of budget estimates, and final accounts for implementing policies and regimes for voluntary drug rehabilitation at non-public drug rehabilitation facilities as follows:

a) Annually, during the time of preparing the state budget estimate, the Department of Labor, Invalids, and Social Affairs bases on the drug rehabilitation plans of non-public drug rehabilitation facilities, the content, funding levels, support regimes for non-public drug rehabilitation facilities, and the number of voluntary drug rehabilitation persons at non-public drug rehabilitation facilities in the locality, prepares the budget estimate and consolidates it in the regular expenditure budget of the agency, sends it to the Department of Finance for review, consolidation, and submission to the competent authority for decision-making;

b) The Department of Labor, Invalids, and Social Affairs supports funding for non-public drug rehabilitation facilities based on the following grounds:

- A consolidated list of names, funding support for persons undergoing drug rehabilitation at non-public drug rehabilitation facilities (with signatures or fingerprints of the beneficiaries). The Department of Labor, Invalids, and Social Affairs retains these documents as the basis for final accounts;

- Verification of invoices and receipts related to the organization of drug rehabilitation for the target group. Non-public drug rehabilitation facilities directly retain specific invoices and receipts in accordance with current regulations;

c) The Department of Labor, Invalids, and Social Affairs is responsible for consolidating and finalizing the funding support for non-public drug rehabilitation facilities in accordance with the regulations.

Chapter VII

IMPLEMENTING PROVISIONS

Article 12. Effective Date.

1. This Circular shall take effect from November 19, 2022.

2. The Joint Circular No. 121/2010/TTLT-BTC-BLDTBXH dated August 12, 2010 issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guiding the support regime for individuals residing in their communities after drug rehabilitation; the Joint Circular No. 148/2014/TTLT-BTC-BLDTBXH dated October 8, 2014 issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs stipulating the management and use of funds to implement the administrative handling measures for compulsory drug rehabilitation centers; the regime for minors, voluntary patients, and individuals undergoing drug rehabilitation at the Rehabilitation-Education-Social Labor Center and family and community-based drug rehabilitation organizations; Circular No. 117/2017/TT-BTC dated November 6, 2017 issued by the Ministry of Finance stipulating the management and use of funds to implement the compulsory drug rehabilitation center and community-based mandatory drug rehabilitation organization regimes; and Circular No. 124/2018/TT-BTC dated December 20, 2018 issued by the Ministry of Finance stipulating the management and use of funds to support voluntary drug rehabilitation individuals shall be entirely repealed from the date this Circular takes effect.

3. During implementation, if the regulatory legal documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacing documents. In case of difficulties or obstacles, please report to the Ministry of Finance for appropriate amendments.