JOINT CIRCULAR No. 67/1998/TTLT/BTC-UBQGDS guiding the financial management work of the National Population and Family Planning Program

CIRCULAR

JOINT CIRCULAR JOINT CIRCULAR NO. 67/1998/TTLT-BTC-UBQGDS OF THE MINISTRY OF FINANCE AND NATIONAL POPULATION AND FAMILY PLANNING COUNCIL ON THE GUIDELINES FOR THE MANAGEMENT OF FINANCIAL WORK OF THE NATIONAL POPULATION AND FAMILY PLANNING PROGRAMME

Pursuant to Decision No. 531/TTg dated August 8, 1996 and Decision No. 05/1998/QĐ-TTg dated January 14, 1998 of the Government on the management of national programs; To enhance the efficiency of the financial resources of the National Population and Family Planning Program according to its objectives, the Ministry of Finance and the National Population and Family Planning Council hereby issue guidelines for the financial management of the National Population and Family Planning Program as follows:

A. GENERAL PROVISIONS

1. The Population and Family Planning Program is a national program, including the following objectives:

1.1. Enhancing the capacity of the management system (VDS/01).

1.2. Enhancing the effectiveness of family planning services (VDS/02).

1.3. Enhancing the effectiveness of propaganda and education (VDS/03).

2. Financial resources of the National Population and Family Planning Program are formed from the following sources: State budget capital (basic investment capital, public expenditure capital, borrowed capital, and foreign aid), funds raised from organizations, individuals, and other sources as prescribed by the State. These financial resources shall be managed and utilized in accordance with the State Budget Law, guiding documents implementing the State Budget Law, and the provisions of this Circular.

3. The entities subject to this Circular are units using financial resources of the National Population and Family Planning Program.

B. SPECIFIC PROVISIONS:

I. COMMON EXPENSES ITEMS FOR ALL OBJECTIVES

- Expenditure for mid-term and final reviews.

- Training, seminar, and professional development expenses.

- Counterpart funds for loan and aid projects (if applicable).

- Expenses for purchasing equipment serving professional activities.

- Management and administrative expenses. This expense item shall not exceed 0.3% of the state budget capital (domestic portion) invested in the program.

II. SPECIFIC EXPENSE ITEMS FOR EACH OBJECTIVE:

1. Enhancing management capacity (VDS/01).

1.1. Expenses for organizing sterilization and supporting voluntary sterilizers.

1.2. Expenses for commendation and incentives for collectives and individuals.

1.3. Expenses for managing the Population and Family Planning Program at commune, ward, and town levels.

1.4. Expenses for surveys, research, and evaluation.

2. Enhancing the effectiveness of family planning services (VDS/02).

2.1. Expenses for purchasing contraception means (condoms, drugs, intrauterine devices...).

2.2. Expenses for essential drugs and technical fees for family planning services, gynecological treatment, and cases of induced abortion and menstrual regulation due to failed contraceptive methods.

2.3. Allowances for performing family planning procedures and surgeries.

2.4. Expenses for social marketing activities of contraception means, temporarily still implemented according to Circular No. 27 TC/VT dated May 23, 1997 of the Ministry of Finance on the financial management regime for the circulation of funds for social marketing activities of various types of condoms and contraception means until new guidance documents are issued.

3. Enhancing the effectiveness of propaganda and education (VDS/03).

3.1. Expenses for communication activities of central ministries, sectors, and local levels (province, district, commune).

3.2. Expenses for producing, reproducing, and distributing various types of communication products.

4. Administrative expenses.

The content of administrative management expenses of population and family planning agencies at all levels shall follow Item 13 Clause 02 "Expenses for state administration activities in the fields of health, education, training, culture, and social affairs" and detailed budget items as stipulated in Decision No. 280 TC/QĐ/NSNN dated April 15, 1997 of the Ministry of Finance on the issuance of the budget item list; and Circular No. 97 TC/CĐKT dated January 10, 1997 of the Ministry of Finance agreeing to the accounting system applied to the population and family planning system.

III. EXPENSE LEVELS

The expense levels of items 1, 2, and 3 of Point II, Part B are specified in the attached appendix to this Circular.

The administrative expense levels of population and family planning agencies at all levels shall be carried out in accordance with the annual guidance of the Ministry of Finance.

IV. ADMINISTRATIVE MANAGEMENT WORK

1. The financial resources of the National Population and Family Planning Program shall be managed, budgeted, disbursed, and settled according to Circular No. 09 TC/NSNN dated March 18, 1997 of the Ministry of Finance on the implementation of the decentralization, preparation, execution, and settlement of the state budget; Joint Circular No. 06 TT/LBKH-TC dated April 29, 1997 of the Ministry of Planning and Investment and the Ministry of Finance on the implementation of Decision No. 531/TTg dated August 8, 1996 of the Prime Minister on the management of national programs; Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance on the issuance of the accounting system for administrative and public service units; Circular No. 97 TC/CĐKT dated January 10, 1997 of the Ministry of Finance agreeing to the accounting system applied to the population and family planning system, and other relevant regulations concerning the population and family planning program.

2. Based on the officially assigned budget for the Population and Family Planning Program by the Government to localities and central agencies, the Chairpersons of People's Committees of provinces and centrally-administered cities and heads of central agencies shall organize the allocation of budgets to implementing units based on ensuring balance between various sources of capital and demographic work indicators and on the basis of responsibility contracts. Heads of central agencies shall be responsible for signing responsibility contracts with the National Population and Family Planning Council, and heads of local agencies shall be responsible for signing responsibility contracts with provincial or municipal Population and Family Planning Councils to fulfill assigned tasks.

Based on the annual budget estimate and quarterly budget estimates according to the budget item list prepared by provincial or municipal Population and Family Planning Councils and approved by the same-level finance authorities, the Ministry of Finance will proceed to authorize the provincial Department of Finance and Price Control to allocate the Population and Family Planning Program budget to localities.

Based on the annual budget estimate divided into quarters according to the budget item list prepared by central ministries and sectors, the Ministry of Finance will proceed to allocate funds to units or directly allocate funds to units using the Population and Family Planning Program budget according to the proposal of the budget-granting agency (the principal agency).

3. The Population and Family Planning Committees at all levels shall be responsible for coordinating with the financial agencies at the same level to conduct inspections and monitor the use of funds for the program in accordance with the assigned content and tasks. Units allocated funds for the program must consolidate quarterly and annual settlement statements for the population and family planning program expenses into their overall settlement statements.

V. IMPLEMENTATION PROVISIONS

This Circular takes effect from January 1, 1998, replacing Circular 04/TTLB/UB-TC dated January 28, 1993, issued by the Ministry of Finance and the National Committee on Population and Family Planning regarding guidelines for the distribution and management of public expenditure for population and family planning programs.

During implementation, if any difficulties arise, they should be promptly reported to the Joint Ministries for appropriate amendments.

ANNEX

EXPENSE LEVELS FOR CERTAIN SPECIFIC CONTENTS OF THE POPULATION AND FAMILY PLANNING PROGRAM

(Attached to the Joint Circular of the Ministry of Finance and the National Committee on Population and Family Planning No. 67/TT-LB dated May 18, 1998)