Joint Circular No. 68/2013/TTLT-BTC-BLDTBXH on the management and use of funds for implementing Project 3 and Project 4 under the National Target Program on Sustainable Poverty Reduction for the period 2012-2015.

JOINT CIRCULAR

Provisions on the management and use of funds to implement Project 3 and Project 4 of

 the National Target Program on Sustainable Poverty Reduction for the period 2012-2015

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Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

Pursuant to Resolution No. 80/NQ-CP dated November 19,/5/2011 of the Government on orientations for sustainable poverty reduction from 2011 to 2020;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Prime Minister promulgating the Regulations on Management and Implementation of National Target Programs;

Implementing Decision No. 1489/QĐ-TTg dated October 8, 2012 of the Prime Minister approving the National Target Program on Sustainable Poverty Reduction for the period 2012-2015.

The Minister of Finance and the Minister of Labor, Invalids and Social Affairs issue this Joint Circular providing for the management and use of funds to implement Project 3 and Project 4 of the National Target Program on Sustainable Poverty Reduction for the period 2012-2015 (hereinafter referred to as the Program).

Article 1. Scope and Applicability:

Article 1. Scope of Application:

a) This Circular stipulates the management and use of state budget funds for implementing Project 3 and Project 4 of the Program pursuant to Decision No. 1489/QĐ-TTg:

- Project 3: Scaling up poverty reduction models.

- Project 4: Supporting capacity building for poverty reduction, communication, and monitoring and evaluation of the implementation of the Program.

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

- Sources of support from organizations and individuals within and outside the country, except where the donor or its authorized representative and the Ministry of Finance have not agreed on the expenditure rate, which shall be applied according to the expenditure rate prescribed in this Circular.

- Investment development funds: shall be implemented in accordance with current regulations of the State on these sources of funds.

2. Applicability: This Circular applies to agencies, units, organizations, and individuals using state budget funds to implement Project 3 and Project 4 of the Program.

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

1. Central budget:

a) Included in the annual state budget estimate of ministries and central agencies to fulfill the assigned tasks of the Program.

b) Supplemental targeted funding for local budgets to implement the Projects of the Program.

2. Local budgets: allocate funds for agencies and units at the local level to perform tasks under Project 3 and Project 4 as specified in Decision No. 1489/QĐ-TTg in accordance with current laws on the decentralization of the state budget.

Article 3. Contents and Expenditure Rates of Project for Scaling Up Poverty Reduction Models

1. Depending on specific requirements and conditions and based on the approved budget estimate, the agency or unit entrusted to lead the model shall cooperate with relevant units to conduct surveys, develop the model, and submit it to the Minister, Head of a ministry equivalent to a ministry (for models of ministries and sectors), Chairman of the People's Committee of the province or authorized by the Chairman of the People's Committee of the district (for models of localities) for approval of the model with contents including: name of the model, implementation time, area of implementation, number of poor households participating, activities of the model, budget estimate for implementing the model, expected effectiveness of the model, responsibilities of each leading agency or unit and cooperating units.

2. Contents and Expenditure Rates:

a) Expenditure for researching, developing new models, pilot models, and detailed plans to implement the models; developing scaling-up projects and detailed plans to implement successful pilot models: The contents and expenditure rates shall be carried out in accordance with Circular No. 93/2006/TTLT/BTC-BKHCN dated October 4, 2006 guiding the system of cost allocation for implementing scientific and technological projects funded by the state budget and Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 guiding the standards for establishing and allocating budget estimates for scientific and technological projects funded by the state budget issued by the Ministry of Finance and the Ministry of Science and Technology and any subsequent amendments and supplements (if any).

b) Expenditure for surveying, identifying, selecting poor communes and households willing and capable of participating in pilot and scaled-up models; implementing, evaluating, and summarizing experiences from the models: The contents and expenditure rates shall be carried out in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the system of travel expenses and the system of expenditure for organizing meetings for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

c) Expenditure for training, disseminating knowledge, and transferring advanced technology to poor people participating in the models. The contents and expenditure rates shall be carried out in accordance with Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation, management, and use of state budget funds for staff training and development (hereinafter referred to as Circular No. 139/2010/TT-BTC).

d) Expenditure for supporting cadres directly visiting poor households to guide the implementation of the models until they achieve results:

- Travel expenses for cadres shall be in accordance with Circular No. 97/2010/TT-BTC.

- Support for cadres at a rate of VND 50,000 per person per day during fieldwork.

đ) Expenditure for supporting poor households selected to participate in the models:

- Package support mechanism: Depending on specific models, poor households will be supported once with the necessary costs to implement the models. The use of support funds shall be decided by the poor households themselves in accordance with the registered participation models.

- Minimum support levels as follows:

+ VND 7,000,000 per poor household that is an ethnic minority living in poor districts, communes, villages, and particularly difficult areas;

+ VND 5,000,000 per poor household living in other regions.

- Depending on specific conditions and the ability to mobilize other legitimate sources of funding, the Minister, Heads of central sectors and mass organizations, and Chairmen of Provincial People's Committees may consider and decide on higher support levels suitable for each model; recover part of the support costs or livestock suitable for each model and the specific conditions of each poor household in the locality to enhance the responsibility of each poor household and ensure that many poor households can participate in implementing the models.

e) Expenditure for piloting the implementation of job creation models for the poor through small-scale infrastructure investment in villages and communes, including: construction of public infrastructure facilities, production and product marketing facilities. The expenditure rates shall be considered and decided by the Minister, Heads of central sectors and mass organizations, and Chairmen of Provincial People's Committees.

g) Based on the content of each model's activities; the content and expenditure levels prescribed in Clause 2 of this Article and the current financial expenditure regime for administrative agencies and public service units, the Minister, the Head of the equivalent ministry responsible for implementing the model, and the Chairman of the Provincial People's Committee shall decide on the specific content and expenditure levels for each model within the allocated budget estimate.

3. Amend Clause 3 Article 2 as follows:Article 4. Content and expenditure levels for Project Supporting capacity building, poverty reduction communication, and monitoring and evaluation of the Program's implementation

1. Expenditure for training, upgrading skills, and conducting workshops to enhance the capacity of officials working on poverty reduction and communication about poverty reduction: The content and expenditure levels for training, upgrading skills, and conducting workshops shall be implemented in accordance with Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC and any subsequent amendments or supplements.

2. Expenditure for organizing mid-term and final reviews, training sessions to implement tasks and poverty reduction work, field visits to models, and exchanges of experience among localities regarding poverty reduction: The content and expenditure levels shall be implemented in accordance with Circular No. 97/2010/TT-BTC.

3. Expenditure for evaluating the Program, evaluating component projects under the Program; organizing domestic seminars; and professional activity costs with research characteristics related to the program's content and tasks according to the approved research outline: The content and expenditure levels shall be implemented in accordance with Joint Circular No. 44/2007/TTLT-BTC-BKHCN.

4. Expenditure for developing and implementing communication programs on mass media regarding sustainable poverty reduction orientation and the Program:

a) The Head of the agency responsible for implementing communication tasks shall be responsible for selecting the form and content of publicity and communication programs ensuring economy and effectiveness, prioritizing radio broadcasts at the district, commune, and ward levels within the allocated budget estimate.

b) The content and expenditure levels are as follows:

- Expenditure for producing radio and television programs on mass media (radio, television, press) in accordance with Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister on the bidding, ordering, and assigning tasks for providing public services using state budget funds and related guiding documents.

- Expenditure for purchasing, duplicating, and distributing communication publications.

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

5. Expenditure for organizing community-based communication activities to enhance sustainable poverty reduction capacity:

a) Community radio broadcasting (supporting editing and broadcasting): Editing cost is 75,000 VND per page of 350 words; honorarium for broadcasters is 15,000 VND per session; in cases of broadcasting in ethnic languages: 20,000 VND per session.

b) Organizing specialized lectures and policy dialogues:

- Honorarium for lecturers and drinking water for participants in accordance with Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC.

- Expenditure for renting conference halls, backdrops, tables, chairs, and audio equipment (if applicable): The expenditure level shall be carried out according to contracts, receipts, or invoices (in the case of service rental).

6. Expenditure for maintaining, developing, and upgrading the poverty reduction website; establishing databases and software for managing poverty reduction data at central, provincial, and district levels; enhancing the operation capacity of the monitoring, evaluation, and information updating system on poverty reduction: The content and expenditure levels shall be implemented in accordance with Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, Ministry of Planning and Investment, and Ministry of Information and Communications guiding the management and use of funds for the National Program on the application of information technology in government operations and 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 budget-funded agencies and units.

7. Expenditure for inspection and supervision of the Program's implementation: The content and expenditure levels shall be implemented in accordance with 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 inspections of policy, strategy, planning, and program implementation and Circular No. 97/2010/TT-BTC.

For inter-departmental and inter-agency inspection and supervision teams: the leading agency or unit of the inspection team shall be responsible for covering travel expenses (transportation, accommodation allowances, lodging fees, and baggage and document transportation charges) for team members during the mission to avoid duplicate expenditures. To prevent overlapping expenses, the leading agency or unit shall notify in writing (in the invitation letter or summons) that the dispatched agency or unit does not need to pay these expenses.

8. Expenditure for developing a framework and monitoring and evaluation indicators for policies, Programs, and poverty reduction projects: The content and expenditure levels shall be implemented in accordance with Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, Ministry of Justice, and Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure the construction of legal documents and the completion of the legal system.

9. Expenditure for organizing international conferences and seminars on poverty reduction and translating documents (including ethnic languages): The content and expenditure levels shall be implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance on the expenditure regulations for receiving foreign guests for work in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenditures.

10. Domestic expert leasing: Based on the necessity level for implementing the Program's activities and the allocated budget estimate, the head of the agency or unit implementing the Program decides to lease domestic experts under the form of signing a "Contract for Assignment of Work and Products." The expenditure level shall be implemented according to the provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Ministry of Finance, stipulating certain consumption standards applicable to projects and programs using official development assistance funds, and Circular No. 192/2011/TT-BTC dated December 26, 2011, amending and supplementing some Articles of Circular No. 219/2009/TT-BTC. In cases where independent consulting organizations are hired, it shall be carried out according to the approved budget estimate and in compliance with the legal provisions on bidding.

11. Reward expenses for collectives and individuals with outstanding achievements in implementing the Program according to the decision of the competent authority: The content and expenditure level shall be implemented according to the provisions of the Law on Encouragement and Rewards; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Rewards, and guiding documents of the Law.

12. Program management expenses:

a) The content of expenditures shall be implemented according to the provisions of Clause 2, Article 16 of Decision No. 135/2009/QĐ-TTg dated November 4, 2009, issued by the Prime Minister, promulgating the regulations on managing and operating the implementation of National Target Programs, and any subsequent amendments and supplements (if any).

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

c) Expenses supporting poverty reduction management work at commune level:

- Poor communes, extremely difficult communes, border communes, safe area communes, and extremely difficult communes in coastal and island areas: VND 1,500,000 per commune per year.

- Other communes: VND 1,200,000 per commune per year.

Article 5. Establishment, execution, and settlement of state budget

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

2. Agencies and units allocated and assigned the Program's budget are responsible for managing, using, and settling accounts in accordance with established regulations.

3. Directly allocate the budget estimate to agencies and units responsible for communication activities based on communication tasks, technical and economic norms, and current financial expenditure regulations. In cases where agencies and units are assigned a budget estimate for communication activities but require cooperation from other agencies and units to carry out such activities, they may place orders according to the regulations, but not exceeding VND 100,000,000 per agency or unit per year.

4. For activities and tasks where agencies and units have signed contracts with other agencies and units to implement, the documents serving as the basis for settlement and final accounting shall be kept by the agency or unit that was assigned the budget estimate, including: Contract for performing the task (with detailed budget attached, approved by the main agency), acceptance report, contract termination record, final accounting report of the agency or unit that signed the contract, payment authorization or payment voucher, and related documents. Specific expense invoices and documents shall be retained by the agency directly executing the contract according to current regulations.

Agencies and units implementing the contract are responsible for carrying out the Program's tasks as agreed, directly using the funds according to current financial expenditure regulations; preparing and submitting a final accounting report of the allocated funds to the agency or unit that signed the contract (not included in their own final accounting report).

5. Reporting system: Regular quarterly and annual reports on the implementation status and results of the Program (including both financial funds and professional indicators) shall be submitted by Ministries, central agencies, and People's Committees of provinces and centrally-administered cities according to current regulations.

Article 6. Effectiveness

1. This Circular takes effect from July 5, 2013. As for the provisions in Clause 3, Article 5, they will be implemented starting from the fiscal year 2014.

2. Repeal Circular Joint No. 102/2007/TTLT-BTC-BLDTBXH dated August 20, 2007, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, guiding the financial management mechanism for certain projects of the National Target Program on Poverty Reduction, and Circular Joint No. 44/2010/TTLT-BTC-BLDTBXH dated March 29, 2010, amending and supplementing Circular Joint No. 102/2007/TTLT-BTC-BLDTBXH.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for coordination with the Ministry of Labor, Invalids, and Social Affairs to study and resolve them./.