JOINT CIRCULAR No. 67/2013/TTLT-BTC-BYT ON THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON FOOD SAFETY AND SANITATION FOR THE 2012-2015 PERIOD

JOINT CIRCULAR

Regulations on the management and use of funds to implement the Target Program for Food Safety and Hygiene

during the period 2012-2015

____________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 63/2012/NĐ-CP dated August 31, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Health;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Government Chairman promulgating the regulations on management and implementation of National Target Programs;

Implementing Decisions of the Government Chairman No. 20/QĐ-TTg dated January 4, 2012 approving the National Food Safety Strategy for the period 2011-2020 and vision until 2030, No. 1228/QĐ-TTg dated September 7, 2012 approving the Target Program for Food Safety and Hygiene during the period 2012-2015 and No. 518/QĐ-TTg dated March 27, 2013 approving the Project on Building a Rapid Alert System and Risk Analysis for Food Safety in Vietnam;

The Minister of Finance and the Minister of Health issue this joint circular regulating the management and use of funds to implement the Target Program for Food Safety and Hygiene during the period 2012-2015.

Article 1. Scope and Applicability

1. Scope of application.

a) This Circular stipulates the management and use of state budget funds for the implementation of:

- Projects under the Target Program for Food Safety and Hygiene during the period 2012-2015 (hereinafter referred to as the Program) as specified in Decision No. 1228/QĐ-TTg dated September 7, 2012 of the Government Chairman (hereinafter referred to as Decision No. 1228/QĐ-TTg).

- Activities of the Project on Building a Rapid Alert System and Risk Analysis for Food Safety in Vietnam (hereinafter referred to as the Project) approved by Decision No. 518/QĐ-TTg dated March 27, 2013 of the Government Chairman (hereinafter referred to as Decision No. 518/QĐ-TTg).

b) This Circular does not apply to the following sources of funds:

- Non-reimbursable aid funds; except in cases where the donor or its authorized representative and the Ministry of Finance have not agreed on the expenditure levels, which shall be applied according to the levels prescribed in this Circular.

- Investment development funds.

2. The subjects of this Circular are agencies and units using state budget funds for implementing the Program.

3. Units and organizations that do not use state budget funds may apply the provisions of this Circular to cover expenses for food safety and hygiene activities (hereinafter referred to as VSATTP) from their own funding sources.

Article 2. Financial Resources for Implementing the Programme

1. Central budget:

a) Allocated in the annual state budget expenditure plan of ministries and central-level agencies to carry out tasks directly implemented by ministries and central-level agencies.

b) Supplementing targeted funds to local budgets to implement projects under the Program as specified in Decision No. 1228/QĐ-TTg and activities under the Project as specified in Decision No. 518/QĐ-TTg.

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

Provincial People's Committees and municipal people's committees directly under the central government ensure financial resources from local budgets to implement remuneration systems for full-time staff and volunteers of the Program at the local level according to the provisions of point c, Clause 7, Article 1 of Decision No. 1228/QĐ-TTg and point a, Clause 1, Article 4 of this Circular; integrate with other national target programs and related projects on the local territory to mobilize maximum local resources and legitimate financial sources for activities aimed at enhancing the effectiveness of the Program and the Project.

Article 3. Content and general expenditure levels of the Program and the Project:

1. Expenditure on developing programs, textbooks; writing, compiling, and translating training materials on food safety and hygiene. The content and expenditure levels are as follows:

a) Writing and editing ordinary materials: VND 75,000 per standard page of 350 words.

b) Developing materials, programs, and textbooks for training classes: The content and expenditure levels apply to the case of developing course programs and textbooks for vocational secondary education as specified in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and expenditure levels for developing framework programs and compiling textbooks for courses in higher education, college, and vocational secondary education.

c) Translating materials (including ethnic languages): The content and expenditure levels are implemented according to the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the system of expenditures for welcoming foreign guests to work in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality (hereinafter referred to as Circular No. 01/2010/TT-BTC).

2. Expenditure on training professional knowledge for volunteers, producers, processors, and traders of food; short-term training and capacity-building for staff directly involved in implementing the Program and the Project: The content and expenditure levels are implemented according to the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation of budgets, management, and use of state budget funds for training and capacity-building of officials and civil servants (hereinafter referred to as Circular No. 139/2010/TT-BTC).

3. Expenditure on summary meetings, final meetings, training sessions to deploy tasks, and specialized seminars on food safety and hygiene: The content and expenditure levels are according to the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expenses and the system of expenditures for organizing conferences for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

4. Expenditure on purchasing standard substances, tools, chemicals, special equipment, and goods (hereinafter referred to as goods) serving the professional activities of each project under the Program and the Project. The quantity and quota of goods must be appropriate to the technical requirements of the unit and the regulations of the Ministers of Health, Industry and Trade, and Agriculture and Rural Development.

5. Expenditure on repairing, maintaining, and regular maintenance of special equipment and tools serving the professional activities of the Program and the Project.

6. Expenditure on transporting goods and samples:

a) In cases of transportation by public means: The expenditure level is based on actual fare.

b) In cases of self-provision or hiring road transport vehicles (if necessary): The expenditure level is based on the contract price according to the average rental price in the locality within the allocated budget or supported up to 0.2 liters of gasoline per kilometer calculated based on administrative distance and gasoline price at the time of use. In cases of transporting multiple goods and equipment on the same vehicle, the maximum payment does not exceed the above-mentioned level.

c) In cases of transportation in areas with difficult travel conditions (high mountains, border regions, islands): The head of the agency or unit shall decide on the appropriate payment level in accordance with actual circumstances within the allocated budget estimate.

7. Expenditure for building a database on food safety and hygiene (VSATTP) suitable to the specialty of each project: The content and expenditure levels shall be carried out in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the expenditure levels for creating electronic information to maintain the regular operation of state agencies and units using state budget funds, and Joint Circular No. 19/2012/TTLT-BTC-BKHCN-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Science and Technology, and the Ministry of Information and Communications, guiding the management and use of funds for implementing the National Program on the Application of Information Technology in State Agency Operations.

8. Expenditure for implementing activities with research characteristics attached to the content of the Program according to the approved research outline: The content and expenditure levels shall be carried out in accordance with Joint Circular No. 93/2006/TTLT/BTC-BKH&CN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the system of cost allocation for implementing scientific and technological projects funded by the state budget, and Joint Circular No. 44/2007/TTLT/BTC-BKH&CN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the standards for establishing and allocating the budget for scientific and technological projects funded by the state budget, and any subsequent amendments and supplements (if any).

9. Expenditure for inspection, supervision, and monitoring the implementation of the Program and supporting technical guidance for the specialized activities of each project and program: The content and expenditure levels shall be carried out in accordance with Circular No. 97/2010/TT-BTC and Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and use of funds to ensure inspection work on policy implementation, strategies, planning, and programs.

For inter-departmental and inter-agency inspection, supervision, and monitoring teams: The leading agency or unit of the team shall be responsible for covering the costs of the mission according to the prescribed regulations (travel expenses, accommodation allowances, rental fees for lodging at the destination, and baggage and document shipping fees) for all members of the team. To avoid duplicate expenditures, the leading agency or unit shall notify in writing (in the invitation or summons letter) the agency or unit sending personnel on the mission not to pay these expenses.

Additionally, depending on the requirements of each inspection or audit, the Program's funds may be used to implement additional contents as follows::

a) Purchase of food samples for analysis: The expenditure level shall be based on valid receipts and invoices and shall be consistent with the market prices of the locality at the time of sample collection within the allocated budget estimate.

b) Transportation and storage costs for transferring analyzed samples from the collection site to the testing facility to serve the specialized activities of each project according to the decision on zoning sample transfer by the Minister of Health, the Minister of Industry and Trade, and the Minister of Agriculture and Rural Development: The expenditure level shall be in accordance with Clause 6 of this Article.

c) Testing costs for samples: The expenditure level shall be based on the testing fee set by the competent state authority. For samples that have not been specified by the competent state authority regarding the testing fee, it shall be implemented according to the agreed contract with the testing unit based on current expenditure levels.

d) Hiring labor for sample collection (if necessary): The maximum expenditure level is 70,000 VND per person per session.

đ) Expenditure for local guides' remuneration during inspection, supervision, and investigation missions in areas with difficult travel conditions or difficult community access, as decided by the Department of Health, the Department of Industry and Trade, or the Department of Agriculture and Rural Development (if necessary): The expenditure level shall be in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, regulating the management, use, and settlement of funds for statistical surveys.

10. Expenditure for hiring domestic experts: Based on the necessity of implementing Program activities and the allocated budget, the head of the agency or unit directly using Program funds shall decide on hiring domestic experts under a "Contract for Assignment of Work and Products." The expenditure level shall be applied in accordance with Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Ministry of Finance, specifying some expenditure levels applicable to projects and programs using official development assistance (ODA) funds, and Circular No. 192/2011/TT-BTC dated December 26, 2011, issued by the Ministry of Finance, amending and supplementing some provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009 (hereinafter referred to as Circular No. 219/2009/TT-BTC and Circular No. 192/2011/TT-BTC).

11. Expenditure for destroying food, raw materials for production; processed food, materials, chemicals serving production; food business violating laws on food safety and hygiene (for ownerless goods) discovered during inspections, audits, and supervisions under the Program according to the decision of the competent state authority, including:

a) Purchase of fuel, chemicals, materials for destruction (if any).

b) Renting warehouses to store materials, chemicals, dangerous pathogens that must be destroyed when the inspection and audit agencies do not have the conditions to store them.

c) Renting machinery and equipment for destruction purposes (if necessary).

The expenditure levels stipulated in points a, b, and c of this clause shall be based on the approved budget estimate, contracts, invoices, and other lawful expense receipts consistent with local market prices and comply with current procurement bidding regulations.

d) Expenditure for purchasing gasoline or renting transportation means: food, raw materials for production; processed food; materials, chemicals serving production; food business violating laws on food safety and hygiene that need to be destroyed; equipment and personnel participating in destruction services. The expenditure level shall be in accordance with Clause 6 of this Article.

d) Hiring labor to carry out destruction (if necessary), with a maximum expenditure of 100,000 VND/person/session. In cases where it is necessary to hire other agencies or units to carry out destruction, the expenditure shall be implemented according to the contract agreed upon with the agency or unit responsible for destruction, based on compliance with the current financial expenditure system and within the allocated budget.

12. Expenditure for supporting the establishment and initial application of certain models in production and business, chain-link models, advanced management programs (VietGAP, HACCP, ISO 22000, etc.), and pilot model markets ensuring food safety. The Minister of Industry and Trade and the Minister of Agriculture and Rural Development approve models implemented by central-level units. The Director of the Department of Industry and Trade and the Director of the Department of Agriculture and Rural Development approve models implemented by local units. The content and expenditure include:

a) Drafting outlines: An expenditure of 500,000 VND/draft approved.

b) Hiring experts to evaluate pilot models, guide the establishment of programs, supervise models (including trial assessments for verification and monitoring the effectiveness of quality management programs as stipulated in point d, clause herein): The expenditure shall be as prescribed in clause 10 of this Article.

c) Organizing seminars, training sessions, and disseminating knowledge on applying models: The expenditure shall be as prescribed in Circular No. 97/2010/TT-BTC.

d) Surveying and investigating to select bases for establishing and applying models: The content and expenditure shall be applied as prescribed in Circular No. 58/2011/TT-BTC dated May 11, 2011, of the Ministry of Finance regarding the management, use, and settlement of funds for conducting statistical surveys (hereinafter referred to as Circular No. 58/2011/TT-BTC).

d) For small and medium-sized enterprises initially applying food safety quality management programs (production models, chain-link models, advanced management programs), they will be supported with certain contents in the first year as follows:

- Sampling, analyzing, and evaluating some food safety indicators according to the specialized regulations approved by the competent authority: The expenditure shall be as prescribed in clause 9 of this Article.

- Supporting rapid monitoring tools for enterprises according to the regulations of the competent authority approving the model within the allocated budget.

13. Expenditure for rewarding collectives and individuals with outstanding achievements in food safety work according to the decision of the competent authority. The content and expenditure shall be carried out according to the provisions of the Law on Encouragement and Reward; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward, and guiding documents.

14. Expenditure for remuneration of staff directly implementing advisory guidance to farmers, production establishments, breeding, planting, processing, and food trading entities to apply food safety quality management systems according to Good Manufacturing Practices (GMP), Good Hygiene Practices (GHP), Hazard Analysis and Critical Control Points (HACCP), and ISC standards. Specific expenditures are as follows:

a) In cases of providing advice at farmer households, production establishments, breeding, planting, processing, and food trading entities: An expenditure of 50,000 VND/person, entity receiving advice/session, but not exceeding 450,000 VND/person/month.

b) In cases of providing advice at food safety management agencies or units: An expenditure of 30,000 VND/person, entity receiving advice/session, but not exceeding 450,000 VND/person/month, with a maximum of two people per agency or unit.

15. Expenditure for investigating and statistically analyzing food safety within the professional content of each project according to the decision of the competent authority stipulated in clauses 2, 3, and 4 of Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004, of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics: The content and expenditure shall be carried out according to the provisions of Circular No. 58/2011/TT-BTC. In cases of conducting comprehensive statistical surveys according to the decision of the Prime Minister, the content and expenditure shall be carried out according to the provisions of Circular No. 53/2012/TT-BTC dated April 9, 2012, of the Ministry of Finance on managing, using, and settling accounts for funds for comprehensive statistical surveys decided by the Prime Minister.

16. Expenditure for managing the Program:

a) The content of expenditure shall be carried out according to the provisions of clause 2 of Article 16 of the Regulation on Managing and Implementing National Target Programs issued together with Decision No. 135/2009/QĐ-TTg dated November 4, 2009, of the Prime Minister and any subsequent amendments and supplements (if any).

b) The expenditure level shall be in accordance with current financial expenditure regulations.

c) Specifically for commune level, the support expenditure for managing the Program: 1,200,000 VND/commune/year.

Article 4. Special content and expenditure of each project

1. Project Enhancing Capacity for Food Safety Quality Management

a) Expenditure for remuneration of dedicated staff and cooperating staff implementing the Program at the commune level. Specific remuneration amounts are as follows:

- Remuneration for dedicated staff working on food safety at the commune level:

+ For key communes in terms of food safety: 400,000 VND/commune/month.

+ For other communes: 200,000 VND/commune/month.

- Remuneration for cooperating staff in communes and wards: 100,000 VND/person/month. For key communes and wards, no more than two cooperating staff members; for other communes and wards, one cooperating staff member.

b) Expenditure for training certificates for staff involved in food safety inspection work: The content and expenditure shall be as prescribed in Circular No. 139/2010/TT-BTC.

2. Project Information Education and Communication to Ensure Food Safety Quality

a) Expenditure for organizing activities and awareness months for food safety: The content and expenditure shall be as prescribed in Circular No. 97/2010/TT-BTC.

b) Expenditure for food safety communication activities approved by the competent authority:

The head of the agency assigned to implement communication tasks is responsible for selecting forms, content, and communication programs that ensure economy, effectiveness, and prioritize radio broadcasts in communes and wards within the allocated budget. The content and expenditure:

- Expenditure for producing programs, talk shows, news reports on food safety and hygiene on mass media (radio, television, press) under the state mechanism for ordering public service provision services as stipulated in Decision No. 39/2008/QD-TTg dated March 14, 2008 of the Government on the bidding, ordering, and assigning tasks to provide public service using state budget funds and related guiding documents (hereinafter referred to as Decision No. 39/2008/QD-TTg).

- Expenditure for constructing, producing, purchasing, reproducing, and distributing communication products: Content and expenditure levels according to current regulations.

- Making new, repairing posters, banners, slogans: Expenditure level according to local market prices and valid expense receipts.

- Expenditure for supporting communication activities at communes and wards: Editing radio scripts: VND 75,000 per page of 350 words; radio broadcaster allowance: VND 15,000 per session; in cases where broadcasting is in ethnic languages: VND 20,000 per session.

- Expenditure for organizing meetings, training sessions, and specialized lectures on food safety and hygiene: Content and expenditure levels implemented according to Circular No. 97/2010/TT-BTC.

- Expenditure for organizing knowledge contests and practical activities on food safety and hygiene, including:

+ Spending on publishing in newspapers and disseminating information through various media to launch and announce contest rules: The spending level according to legitimate expense vouchers approved by the competent authority.

+ Compiling test questions and answers (if applicable), contest rules: Maximum expenditure VND 500,000 per set of test questions or contest rules.

+ Allowance for marking tests, contest judging panel, and announcing results: Maximum expenditure VND 300,000 per person per day.

+ Allowance for members of the organizing committee and secretariat: Maximum expenditure VND 200,000 per person per day.

+ Spending on prizes: Group prize from VND 500,000 to VND 4,000,000/prize; individual prize from VND 200,000 to VND 2,000,000/prize.

Based on the allocated budget estimate, the head of the agency, organization, or unit organizing the contest decides on specific prize expenditure levels according to the scale of the contest (central level, provincial level, grassroots level) within the aforementioned expenditure range.

+ The agency or unit primarily responsible for organizing the contest may use program funds to support travel expenses, meal costs, and room rental for contestants from distant locations if they have not been sponsored from other funding sources. Content and expenditure levels are implemented according to Circular No. 97/2010/TT-BTC.

+ Other expenditures serving the contest (if any) such as renting conference halls, venues; sound, lighting, props, decorations; allowances for service personnel, program hosts (MCs); office supplies; fuel or vehicle rental: Expenditure levels are based on approved budget estimates, contracts, invoices, and legitimate expense receipts. In cases without specified expenditure levels, the head of the organizing agency decides on expenditure levels within the allocated budget estimate.

c) Expenditure for supporting the activities of mobile propaganda teams on food safety and hygiene during community-wide propaganda campaigns, including:

- Expenditure for information and propaganda activities on mass media (radio, television, press) in localities before and during the campaign period according to Decision No. 39/2008/QD-TTg.

- Expenditure for decoration, photo documentation, and other activities. Expenditure levels are based on actual costs approved by authorized authorities within the allocated budget estimate.

- Expenditure for hiring ethnic language interpreters (if necessary): Expenditure levels are applied according to Circular No. 01/2010/TT-BTC.

- Expenditure for hiring editing and broadcasting services at commune and ward radio stations: Editing: VND 75,000 per page of 350 words; broadcasting allowance: VND 100,000 per day.

- Expenditure for fuel or vehicle rental according to Clause 6, Article 3 of this Circular.

- Expenditure for remuneration for those directly participating in the mobile propaganda team on the day of the campaign launch. Expenditure level VND 50,000 per person per day. The head of the unit assigned the communication task decides on the number of participants in the mobile propaganda team within the allocated budget estimate.

3. Project to Strengthen the Capacity of the Food Safety Quality Testing System

a) Expenditure for proficiency testing and suitability assessment of technical testing procedures at laboratories. Specific content and expenditure levels include:

- Drafting the proposed testing program outline: VND 500,000 per approved outline.

- Hiring experts to participate in the proficiency testing board: Expenditure levels according to Clause 10, Article 3 of this Circular.

- Renting testing laboratories and verification (if necessary) according to the decision of the Minister of Health, the Minister of Industry and Trade, and the Minister of Agriculture and Rural Development: Implemented according to contracts, invoices, and legitimate expense receipts within the allocated budget estimate.

- Summarizing and processing analysis results of laboratories: VND 500,000 per report.

- Sending analysis results to management agencies as required: Expenditure levels according to postal service rates.

- Other necessary expenditures serving proficiency testing and suitability assessment of technical testing procedures at laboratories are implemented according to Article 3 of this Circular.

b) Expenditure for calibrating testing equipment serving the Program: Expenditure levels according to fees issued by competent state authorities. For calibration contents not regulated by state authorities regarding fee levels, implementation is carried out according to agreements with testing units based on compatibility with current expenditure levels agreed upon with calibration equipment testing units.

c) Expenditure for standardizing laboratories according to international standards (ISO 17025) designated by the Minister of Health, the Minister of Industry and Trade, and the Minister of Agriculture and Rural Development, including:

- Standardizing ISO testing methods: VND 500,000 per method.

- Supporting standardized staff: Expenditure level VND 100,000 per person per day, maximum not exceeding VND 500,000 per person per month.

d) Internal audit expenditure not more than twice per year. Specific content and expenditure levels are as follows:

- Drafting the internal audit implementation outline: VND 500,000 per approved outline.

- Hiring expert consultants for internal audit supervision: Expenditure levels according to Clause 10, Article 3 of this Circular.

- Summarizing and reporting internal audit results: Expenditure level VND 500,000 per report.

- Supporting standardization staff for documentation, internal audit supervision: 200,000 VND/staff/audit round; maximum not exceeding 5 staff/audit round.

đ) Expenditure for developing laboratory practice manuals: Content and expenditure levels are implemented according to Clause 1, Article 3 of this Circular.

e) International cooperation activities aimed at enhancing technical capacity and increasing investment for testing laboratories: The content and level of expenditure shall be implemented in accordance with Circular No. 102/2012/TT-BTC dated November 21, 2012, stipulating the working expense system for state officials going on short-term missions abroad funded by the State budget, and Circular No. 01/2010/TT-BTC.

4. Food Poisoning Prevention and Control Project

a) Payment for individuals providing accurate information about food safety risks at large-scale collective kitchens in industrial zones and export processing zones, as guided by the Ministry of Health: Payment amount of VND 100,000 per piece of information.

b) Expenditure for data analysis and reporting on food poisoning incidents: Maximum payment amount not exceeding VND 2,000,000 per food poisoning incident.

c) Payment for individuals directly investigating and handling food poisoning and foodborne disease outbreaks (excluding travel allowances; if staff have already received epidemic prevention subsidies from other funding sources, they will not receive this payment):

- In flood, disaster, and epidemic outbreak areas: Payment amount of VND 100,000 per person per day.

- In other areas: Payment amount of VND 75,000 per person per day.

d) Hiring of experts to advise on urgent food safety emergencies: Payment amount according to Clause 10, Article 3 of this Circular.

5. Food Safety Assurance Project in Agricultural, Forestry, and Aquatic Product Production

a) Inspection costs at the source for agricultural, forestry, and aquatic products exported to Vietnam, as specified by the Minister of Agriculture and Rural Development regarding professional and technical regulations: Content and expenditure levels shall be carried out according to the current financial expenditure system.

b) Implementation costs for national monitoring programs on food safety for agricultural, forestry, and aquatic products: Content and expenditure levels according to Clause 9, Article 3 of this Circular.

c) Costs for conducting risk assessment activities related to food safety for agricultural, forestry, and aquatic products. Content and expenditure levels include:

- Developing guidance materials: Expenditure level according to Clause 1, Article 3 of this Circular.

- Establishing a database for warnings, cause investigations, and product recalls for non-compliant agricultural, forestry, and aquatic products: Expenditure level according to Clause 7, Article 3 of this Circular.

- Sampling, hiring analysis services, evaluating food safety indicators, enhanced inspections and audits when there are warnings, incidents, or suspected violations: Expenditure level according to Clause 9, Article 3 of this Circular.

6. Food Safety Assurance Project in Industrial and Commercial Food Production and Business

a) Payment for individuals providing accurate information about food safety risks at industrial and commercial food production and business establishments: Maximum payment amount not exceeding VND 100,000 per piece of information.

b) Visiting models of safe food markets to build and replicate such models in localities: Content and expenditure levels apply according to Circular No. 97/2010/TT-BTC.

Article 5. Budget preparation, allocation, management, and settlement

1. The establishment, allocation, execution of the budget, and final settlement of the Program's funds shall be carried out in accordance with the State Budget Law, guiding documents of the Law, and the management mechanism and operation of the National Target Program.

2. Additionally, this Circular provides detailed guidance on the following matters:

a) Prioritizing the allocation of funds to key communes in terms of food safety.

b) Implementing decentralization to localities in carrying out communication tasks and purchasing goods to serve the Program's activities. In special cases, where localities lack the capability to purchase certain goods or the central project management agency has developed a centralized procurement proposal approved by competent authorities, the central project management agency will directly carry out procurement and allocate the goods in kind to ministries, sectors, and localities. The handover procedures for goods shall be conducted in accordance with current regulations.

c) Directly allocating budgets to agencies and units responsible for communication activities based on their communication tasks, economic and technical norms, and the current financial expenditure system. If an agency or unit allocated a budget for communication activities requires collaboration from other agencies or units, it may enter into service contracts according to regulations but the maximum amount per agency or unit per year shall not exceed VND 100,000,000.

d) Agencies and units allocated and assigned budgets for implementing the Program shall be responsible for managing, using, and settling accounts according to prescribed regulations. For activities and tasks where agencies and units have contracted with other agencies or units, the supporting documents for settlement and final accounting shall be kept by the agency or unit that was allocated the budget, including: Contract for performing the task (with the detailed budget approved by the main authority), acceptance report, contract termination record, financial settlement report of the executing agency or unit, payment authorization or payment voucher, and other relevant documents. Specific invoices and expenditure documents shall be retained by the agency directly executing the contract according to current regulations.

The agency or unit executing the contract shall be responsible for implementing the Program's tasks as agreed, directly using the funds according to the current financial expenditure system; preparing and submitting a financial settlement report on the allocated funds to the agency or unit that signed the contract (not included in its own financial settlement report but must maintain separate accounting records for tracking purposes).

d) Procurement of goods, repairs, maintenance, and upkeep shall be carried out strictly in accordance with the Bidding Law, Investment Law, and guiding documents thereof. For commissioned goods and services, the provisions of Decision No. 39/2008/QĐ-TTg shall apply.

3. Reporting System: Annually, ministries, central agencies, and provincial people's committees shall report on the implementation of the Project and Program to the Program management agency (including both financial and professional targets) for consolidation and reporting to the Prime Minister as required.

Article 6. Implementation Organization

1. This Circular takes effect from August 1, 2013. The provisions set out in Point c, Clause 2, Article 5 shall be implemented starting from the fiscal year 2014.

2. The Circular Jointly Issued No. 12/2008/TTLT-BTC-BYT dated January 31, 2008, of the Ministry of Finance and the Ministry of Health guiding the management and use of funds for implementing the National Target Program on Food Safety and Hygiene for the period 2006-2010 is hereby repealed.

3. During the implementation process, if there are any difficulties, they should be promptly reported to the Ministry of Finance and the Ministry of Health for research and resolution./.