Circular No. 76/2021/TT-BTC guides Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government on social assistance policies for beneficiaries of social aid.

CIRCULAR
Guidelines for Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government on social assistance policies for beneficiaries of social protection

The Minister of Finance issues this Circular to guide Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government on social assistance policies for beneficiaries of social protection.

a) This Circular provides detailed guidance for Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP, specifically:

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

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;

Pursuant to Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government regulating social assistance policies for social aid recipients (hereinafter referred to as Decree No. 20/2021/NĐ-CP);

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

- Funding for implementing regular social assistance policies, support for receiving care in the community; funding to ensure care and maintenance for beneficiaries of social protection at social assistance facilities, social houses;

Article 1. Scope of Regulation and Applicability

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b) This Circular does not apply to grants and aid from the state budget that have separate financial expenditure regulations issued by competent authorities, except where the donor or their authorized representative and the Ministry of Finance have not agreed on the content and level of expenditure, in which case the provisions of this Circular shall apply.

2. The entities subject to this Circular are agencies, units, organizations, families, and individuals using funds from the state budget to implement social assistance policies for beneficiaries of social protection.

- Content and expenditure levels for propaganda, examination of beneficiaries; training, capacity building for staff, application of information technology, inspection and supervision, and funding for policy implementation;

- Budget preparation, allocation, and settlement of accounts.

1. Funding for implementing regular social assistance policies, support for receiving care in the community, funding for care and maintenance of beneficiaries of social protection at public social assistance facilities (hereinafter referred to as social assistance facilities); funding for propaganda, review of beneficiaries, application of information technology, training, and capacity building for staff; inspection and supervision, and funding for policy implementation by agencies and units at various levels shall be guaranteed within the regular budget estimates of those agencies and units according to the laws on state budget.

2. Funding for care and maintenance of beneficiaries of social protection at non-public social assistance facilities established and operating in accordance with Decree No. 103/2017/NĐ-CP dated September 12, 2017 of the Government on the establishment, organization, operation, dissolution, and management of social assistance facilities shall be arranged within the regular budget estimates of the Department of Labor, Invalids, and Social Affairs. The Department of Labor, Invalids, and Social Affairs will provide funding to non-public social assistance facilities to organize care and maintenance for beneficiaries in accordance with Decree No. 20/2021/NĐ-CP and this Circular.

Article 2. Implementation Funding

3. The central budget will support local budgets for funding the implementation of social assistance policies for beneficiaries of social protection under the mechanism for supporting the implementation of social welfare policies issued by the Central Government and decided by the Prime Minister.

1. Expenditure on propaganda work

a) Production, editing costs for programs, roundtable discussions, news reports on mass media (radio, television, press), other communication events decided by authorized agencies; costs for purchasing, producing, duplicating, distributing, repairing communication products, information materials (leaflets, posters, banners, slogans, video clips) to enhance information and propaganda content: The head of the agency or unit responsible for communication tasks shall be responsible for selecting the form and content of propaganda, communication programs to ensure economy and effectiveness within the approved budget estimate and in accordance with the legal provisions on bidding, ordering, and assigning tasks;

Article 5. Contents and expenditure levels

c) Payment of royalties to authors, owners of copyright; remuneration for persons participating in works related to press publications, persons collecting materials, providing information for the creation of press publications about information and propaganda: The level of expenditure shall be in accordance with the provisions of Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on the system of royalties in the field of press and publication;

d) Only organizing competitions to understand policies and laws, including:

b) Expenses for supporting community-based communication content editing: VND 150,000 per piece of news or article from 350 to less than 600 words; VND 200,000 per article of 600 words or more;

- Costs for publishing announcements and rules of the competition in newspapers and on mass media: The head of the agency or unit assigned the task shall decide on the appropriate contents of expenditure. The level of expenditure shall be based on contracts and valid expense vouchers within the allocated budget estimate;

- Other expenses (if any) such as script development; renting conference halls and equipment for the competition; hiring hosts; costs for compiling test questions, answers, training judges and organizers; prize money for individuals and groups, training fees for service providers and hosts (MC); office supplies; travel, food, and accommodation expenses for participants coming from afar: The content and level of expenditure shall be implemented in accordance with the Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice on the preparation, management, use, and settlement of state budget funds to ensure the dissemination, education, and standard access to the law for the people at the grassroots level.

a) Review and verification of files: Cost of VND 30,000 per file;

b) On-site verification and assessment of beneficiaries at their place of residence: Content and level of expenditure shall be carried out in accordance with the travel allowance regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel allowances and meeting expenses (hereinafter referred to as Circular No. 40/2017/TT-BTC).

2. Expenditure for reviewing and approving beneficiaries:

b) For on-site inspection and evaluation of the subject at their place of residence: The content and amount of expenditure shall be implemented in accordance with the travel expense regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance (hereinafter referred to as Circular No. 40/2017/TT-BTC).

3. Expenditure for training and enhancing the capacity of cadres: The content and amount of expenditure shall be implemented in accordance with the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budgets, management, utilization, and settlement of funds allocated for cadre training and development.

4. Expenditure for information technology application activities

a) Expenditure on information technology application activities: Implemented in accordance with the provisions of Government Decree No. 73/2019/NĐ-CP dated September 5, 2019 on management of investment in information technology application using state budget funds; Circular No. 03/2020/TT-BTTTT dated February 24, 2020 of the Ministry of Information and Communications on the preparation of project outlines and detailed budgets for information technology application activities using state budget funds.

b) Expenditure on establishing electronic information: The content and expenditure levels shall be implemented in accordance with the provisions of Article 3 and Article 4 of Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the expenditure levels for establishing electronic information to maintain the regular operation of agencies and units using state budget funds.

5. Content and expenditure levels for caring and nurturing beneficiaries at social assistance facilities as stipulated in Clause 4, Article 25 of Decree No. 20/2021/NĐ-CP.

a) Medicine costs for common illnesses: Expenditure based on actual invoices and receipts, with a maximum limit of VND 100,000/person/month;

b) Daily living items, bedding, quilts, mats, summer clothing, winter clothing, undergarments, towels, shoes, slippers, toothbrushes; monthly personal hygiene expenses for female subjects of reproductive age and essential daily living items (including diapers for children, elderly people, and disabled individuals who are bedridden if applicable) and other items: Based on the standard rates prescribed in Circular No. 02/2018/TT-LĐTBXH dated April 27, 2018 of the Ministry of Labor, Invalids and Social Affairs guiding economic and technical standards as the basis for building social assistance service prices (hereinafter referred to as Circular No. 02/2018/TT-LĐTBXH), the head of the social assistance facility decides the specific quantity of necessary personal items, expenditure levels based on actual local prices to ensure suitability with the actual situation and annual budget allocation.

c) Educational supplies and textbooks for subjects currently attending school: The content and expenditure levels are applied according to the regulations on supporting educational materials for junior high school students stipulated in Clause 6 of Article 2 of Joint Circular No. 109/2009/TTLT/BTC-BGDĐT dated May 29, 2009 of 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 groups. Other expenses (if any): Expenditure levels based on valid invoices and receipts and decided by the head of the social assistance facility within the allocated budget.

6. Expenditure on monitoring and supervising the implementation of policies: The content and expenditure levels are implemented in accordance with the travel expense regulations stipulated in Circular No. 40/2017/TT-BTC.

Article 4. Budget preparation, allocation, and settlement of funds

1. The preparation of the annual state budget estimate, three-year financial-budget plan, five-year financial plan, allocation, utilization, management, accounting, settlement, and public disclosure of the state budget funds for implementing social assistance policies for social welfare beneficiaries in accordance with the laws on the state budget and accounting.

2. Annually, along with the time of preparing the state budget estimate, agencies and units assigned tasks base their estimates of funding for policy implementation on Government Decree No. 20/2021/NĐ-CP and Article 3 of this Circular, incorporate them into their own state budget expenditure estimates, and submit them to competent authorities for approval as prescribed.

3. For non-public social assistance facilities

a) In cases where localities have issued service charges for caring for and nurturing social welfare beneficiaries at social assistance facilities; non-public social assistance facilities that are commissioned by authorized state agencies to provide public services for caring for and nurturing social welfare beneficiaries at such facilities in accordance with Government Decree No. 32/2019/NĐ-CP dated April 10, 2019 on assigning tasks, commissioning, or tendering for the provision of products and public services using state budget funds from regular operating expenses (hereinafter referred to as Government Decree No. 32/2019/NĐ-CP): The state budget allocates funds to non-public social assistance facilities based on the quantity, volume of services, and unit price of caring for and nurturing social welfare beneficiaries at social assistance facilities issued by the provincial People's Committee, and additional benefits not included in the service charge (such as health insurance; funeral expenses; books, stationery, and educational supplies for subjects currently attending school) as stipulated in Circular No. 02/2018/TT-LĐTBXH and Article 25 of Government Decree No. 20/2021/NĐ-CP.

b) In cases where localities have not issued service charges for caring for and nurturing social welfare beneficiaries at social assistance facilities as a basis for commissioning the provision of public services for caring for and nurturing social welfare beneficiaries in accordance with Government Decree No. 32/2019/NĐ-CP; The state budget allocates funds to non-public social assistance facilities for caring for and nurturing social welfare beneficiaries at social assistance facilities in accordance with Article 25 of Government Decree No. 20/2021/NĐ-CP and Clause 5 of Article 3 of this Circular.

c) Annually, along with the time of preparing the state budget estimate, non-public social assistance facilities base their plans and needs for funding to support caring for and nurturing social welfare beneficiaries at facilities on the provisions of points a and b of this clause, send them to the Department of Labor, Invalids and Social Affairs for review and verification, and include them in the overall state budget expenditure estimate of the locality for submission to competent authorities for decision in accordance with the laws on the state budget.

d) The Department of Labor, Invalids and Social Affairs allocates funds or submits requests to competent authorities to allocate funds to support non-public social assistance facilities in caring for and nurturing social welfare beneficiaries in accordance with the provisions of points a and b of this clause and based on the following grounds:

- A comprehensive list of beneficiaries, funding for care and support of social welfare beneficiaries at facilities as attached in the appendix to this Circular;

- Comparing with relevant invoices and receipts related to organizing care and nurturing of social welfare beneficiaries. Non-public social assistance facilities directly retain specific invoices and receipts in accordance with current regulations.

The Department of Labor - Invalids and Social Affairs shall be responsible for compiling and settling the support funds and inspecting and supervising the implementation of social assistance policies at non-state-run social assistance facilities that utilize state budget funds in accordance with the regulations.

4. For the year 2021, agencies and units (including non-state-run social assistance facilities) using funds from the state budget to implement social assistance policies for social beneficiaries shall be responsible for compiling the insufficient funds (after utilizing both the budget transferred to the following year for continued use according to the State Budget Law) due to the implementation of social assistance regimes for social beneficiaries as stipulated in Decree No. 20/2021/NĐ-CP, and submit them to the superior management agency or the Department of Labor - Invalids and Social Affairs (for non-state-run social assistance facilities) for review and submission to the competent authority to decide on supplementing the budget according to the State Budget Law.

Localities are permitted to use the allocated budget (including the budget transferred to the following year for continued use according to the State Budget Law) and the remaining civil service salary reform fund to implement social assistance regimes for social beneficiaries as specified in Decree No. 20/2021/NĐ-CP; in cases where there is a shortfall, they must compile and report to the Ministry of Finance for consideration and support from the central budget to the local budget to ensure the source for implementing social welfare policies according to the principle of support during the period 2017-2020 as stipulated in Clause 5, Article 4 of Circular No. 109/2020/TT-BTC dated December 25, 2020 issued by the Ministry of Finance regarding the organization of the implementation of the state budget for 2021.

Article 5. Effective Date

1. This Circular takes effect from November 1, 2021. Assistance policies for social welfare beneficiaries shall be implemented from July 1, 2021.

2. The allowances for officials, civil servants, public employees, and workers stipulated in Point b, Clause 1 and Point a, Clause 2 of Article 3 of this Circular shall apply until the new Pay Scale based on job positions, titles, and leadership positions replaces the current Pay Scale applicable to officials, civil servants, and public employees and becomes effective.

3. In cases where the legal regulatory documents cited in this Circular are amended, supplemented, or replaced by other legal regulatory documents, the corresponding Articles, Clauses, or Points in the amended, supplemented, or replacing documents shall be applied.

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

NAME OF FACILITY:

LIST OF COMBINED REGISTERS, SUPPORT FUNDS FOR CARE AND NURSING OF SOCIAL BENEFICIARIES
AT THE FACILITY... YEAR...

Pursuant to Circular No. 76/2021/TT-BTC dated September 15, 2021 issued by the Minister

The girl couldn't even write down the date when she thought it was about caring and nursing the sudden onset.