Decree No. 78/2021/ND-CP on the establishment and management of the Disaster Prevention and Control Fund

DECREE

On the establishment and management of the Natural Disaster Prevention and Control Fund

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WHEREAS,ứ Law on Natural Disaster Prevention andNo.Control on 1June 9, 2013; Law Amending and supplementing some provisions of the Law on Natural Disaster Prevention andNo.Control and Law on adjustment dated 1July 6, 2020June 2024;resolution of the Government;

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Standing Committee of the National AssemblyDeputy ministers of ministerial-level agencies, Control Fund. lThis Decree stipulates the establishment and management, use of the Natural Disaster Prevention and Control Fund, financial sources, expenditure items, subjects exempted from, reduced, or temporarily deferred contributions, adjustment procedures, public information disclosure, and settlement of the Natural Disaster Prevention and Control Fund.n lThis Decree applies to agencies, organizations, and individuals in Vietnam; foreign organizations and individuals residing, operating, or participating in natural disaster prevention and control activities in Vietnam.ỹ Article 3. Name and Legal Status of the Natural Disaster Prevention and Control Fund

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. The Natural Disaster Prevention and Control Fund is a state financial fund outside the budget with legal personality, its own seal, and accounts opened at State Treasury and commercial banks legally operating in Vietnam.

Article 2. Applicability

2. The Central Natural Disaster Prevention and Control Fund (hereinafter referred to as the Central Fund) shall be established by the Government according to this Decree, managed by the Ministry of Agriculture and Rural Development. The international transaction name of the Central Fund is: Vietnam Disaster Management Fund, abbreviated as VNDMF.

3. The Provincial Natural Disaster Prevention and Control Fund (hereinafter referred to as the Provincial Fund) shall be established by the Chairman of the People's Committee of the province or centrally governed city, managed by the People's Committee of the province or centrally governed city. The international transaction name of the Provincial Fund shall be named according to each province or centrally governed city.

4. The Natural Disaster Prevention and Control Fund operates under the model of a limited liability company wholly owned by the State with 100% of the charter capital.

1. Supporting activities for natural disaster prevention and control that the state budget has not invested in or has not met requirements.

5. Publicly announcing the operational regulations, results of the Natural Disaster Prevention and Control Fund, and reports on the implementation of the fund as prescribed in this Decree and relevant laws.

CENTRAL NATURAL DISASTER PREVENTION AND CONTROL FUND

2. To receive, manage, and use financial resources.

Article 5. Management and Operation Structure

4. To comply with inspections, audits, and reviews conducted by authorized state agencies in accordance with the law.

The Central Fund includes: Management Board, Supervisory Board, and Fund Management Agency.

Chapter II

1. The Management Board of the Central Fund consists of no more than nine members, including: Chairperson, Vice-Chairpersons, and Members.

b) The Management Board of the Fund consists of two Vice-Chairpersons and Members appointed or approved by the Chairperson of the Management Board upon the proposal of the Fund Management Agency.

c) The Management Board uses the machinery of the permanent office for natural disaster prevention and control as the Fund Management Agency.

d) The working system, tasks, and powers of the Management Board members are assigned by the Chairperson of the Management Board and implemented in the Regulation on the Organization and Operation of the Central Fund issued by the Chairperson of the Management Board upon the proposal of the Fund Management Agency.

2. The Supervisory Board of the Central Fund consists of no more than five members, including the Head of the Supervisory Board and other members.

a) The Head of the Supervisory Board is appointed or approved by the Chairperson of the Management Board upon the proposal of the Management Board.

b) The working system, tasks, and powers of the Supervisory Board are implemented according to the Regulation on the Organization and Operation of the Central Fund.

3. The Fund Management Agency includes the Director, Deputy Directors, and specialized units.

a) The Director of the Central Fund is appointed or approved by the Chairperson of the Management Board of the Central Fund, the Director of the Fund is the legal representative of the Central Fund. The Director of the Fund may enter into contracts in accordance with the law for certain tasks serving the operation of the Fund and is responsible before the law.

b) Deputy Directors and Chief Accountants are appointed or relieved of their duties by the Chairperson of the Management Board of the Central Fund upon the proposal of the Director of the Central Fund.

c) Specialized units are decided by the Chairperson of the Management Board of the Central Fund upon the proposal of the Director of the Central Fund.

d) The working system, tasks, and powers of the Fund Management Agency are assigned by the Chairperson of the Management Board and reflected in the Regulation on the Organization and Operation of the Central Fund.

b) The Deputy Director and the Chief Accountant shall be appointed or relieved from duty by the Chairman of the Management Board of the Central Fund upon the proposal of the Director of the Central Fund.

c) Specialized units shall be decided by the Chairman of the Management Board of the Central Fund based on the proposal of the Director of the Central Fund.

The working regime, duties, and authorities of the Central Fund management agency shall be assigned by the Chairman of the Management Board of the Fund and reflected in the Regulation on the Organization and Operation of the Central Fund.

Article 6. Financial Sources

2. Redistribution from provincial disaster prevention and control funds according to the Prime Minister's decision.

3. Interest from deposit accounts.

4. Other lawful sources (if any).

5. The surplus of the Central Fund from the previous year carried over to the next year.

Article 7. Content of Expenditure

1. Assistance for emergency disaster response activities that exceed local capacity; prioritizing urgent relief regarding food, drinking water, medical supplies, and other immediate needs for disaster victims, supporting repairs to housing, healthcare facilities, schools, and environmental sanitation in disaster-stricken areas.

2. Support for disaster aftermath recovery activities in localities where disaster damage exceeds local recovery capacity; providing emergency assistance and compensation to disaster victims and their families, and those injured or affected while participating in disaster prevention and control efforts.

3. Support for urgent disaster prevention, control, and aftermath recovery projects, basic investigation projects, and inter-provincial, inter-regional, and inter-departmental disaster prevention and control activities.

4. Support for disaster warning, monitoring, surveillance, and communication activities.

5. Support for information dissemination, training, and capacity building on disaster prevention and control for the public; organizing professional training, guidance, and experience exchange among provincial disaster prevention and control funds.

6. Management and operational costs of the Central Fund in a year shall not exceed 1% of the total annual fund revenues.

1. Financial Regulations:

a) Annually, the Central Fund management agency prepares a financial plan including: activity plan, revenue plan, and financial expenditure plan to be decided by the Chairman of the Fund Management Board.

b) Annually, the Central Fund management agency prepares financial reports and final accounts in accordance with laws on finance and accounting.

2. Accounting, Audit, Asset Management, and Financial Disclosure Regulations:

a) Implement accounting work in accordance with the law;

b) Manage and utilize assets in accordance with the law;

c) Conduct independent audit of financial reports.

Article 9. Information Disclosure

Information about the Central Fund's operations is provided to domestic and foreign organizations and individuals in accordance with the law; published on the electronic information website and at the headquarters of the Central Fund management agency, including:

1. Basic information about the Central Fund and its activity plan.

2. Financial reports and final accounts.

3. Implementation results report.

1. Responsibilities of the Central Fund:

a) Adjusting financial resources for provincial funds.

b) Guiding, inspecting, and supervising the management and utilization of financial resources adjusted by the Central Fund for provincial funds.

2. Responsibilities of Provincial Funds:

a) Receiving, managing, and utilizing adjusted funds from the Central Fund.

b) Transferring funds to the Central Fund according to the Prime Minister's Decision.

c) Being subject to inspection and supervision by the Central Fund concerning financial resources supported by the Central Fund.

d) Reporting the management and utilization situation of provincial funds to the Central Fund management agency for consolidation.

Chapter III

PROVINCIAL DISASTER PREVENTION AND CONTROL FUNDS

1. The Chairman of the Provincial People's Committee decides to establish the Provincial Fund, including: Management Board, Supervisory Board, and Provincial Fund Management Office.

2. The working regulations, tasks, and authorities of the management and operation system of the Fund shall be assigned by the Chairman of the Management Board of the Fund and implemented in the Regulation on the Organization and Operation of the Provincial Fund issued by the Chairman of the Management Board of the Fund upon the proposal of the Provincial Fund Management Office.

3. The Provincial Fund Management Office is located at the headquarters of the disaster prevention and control agency; it uses the staff of the disaster prevention and control agency through secondment or concurrent positions to participate in the Management Board, Supervisory Board, and Provincial Fund Management Office. The Provincial Fund Management Office has a Director, with no more than two Deputy Directors. The Fund Director is contracted according to the provisions of the law for certain tasks serving the activities of the Fund and is responsible under the law.

4. The Provincial People's Committee assigns the People's Committees of districts and communes to organize the collection and submission of funds according to the regulations.

Article 12. Financial Sources

1. The mandatory contribution rate from domestic and foreign economic organizations within the territory for one year is 0.02% of the total value of assets as reported in the financial statements prepared on December 31 each year by the reporting organization to the Tax Authority, but not less than VND 500,000 and not more than VND 100 million, and is accounted for as operating expenses of the organization.

2. Voluntary contributions, sponsorships, and support from organizations and enterprises to the Provincial Disaster Prevention and Control Fund are deductible when determining corporate income tax payable.

a) Cadres, civil servants, public officials, those receiving salaries and allowances, and workers employed in agencies, organizations, and units of the Party, State, political-social organizations, and associations supported by state budget funds at central, provincial, municipal, district, town, commune levels, and special administrative-economic zones and armed forces contribute half of the basic salary divided by the number of working days in the month.

b) Workers employed under labor contracts in enterprises contribute half of the minimum regional wage divided by the number of working days in the month as stipulated in their labor contracts. Workers who enter into multiple contracts with different enterprises only need to contribute once according to the longest-term labor contract.

c) Other workers, except those specified in points a and b of this clause, contribute VND 10,000 per person per year.

4. Voluntary contributions and support from domestic and foreign organizations and individuals.

5. Redistribution from the Central Fund and among Provincial Funds.

6. Interest income from deposit accounts.

7. Other lawful sources (if any).

8. The surplus of the Provincial Fund at the end of the previous year is carried over to the next year.

Article 13. Subjects Exempted, Reduced, or Temporarily Relieved from Contributions

1. Subjects Exempted from Contributions:

a) Subjects entitled to preferential treatment for those who have contributed to the revolution as stipulated in Article 3 of Decree No. 02/2020/UBTVQH14 dated December 9, 2020 on Preferential Treatment for Those Who Have Contributed to the Revolution.

c) Non-commissioned officers and soldiers serving with a fixed term in the armed forces receiving living expense subsidies.

d) Students and pupils enrolled in full-time, long-term programs at universities, colleges, secondary schools, and vocational training institutions.

e) Persons currently unemployed or without employment for six months or more within a year.

i) Cooperatives without income.

Economic organizations within the country and foreign economic organizations on the territory that suffered losses due to natural disasters affecting assets, factories, equipment, requiring repair or replacement costing more than two percent (0.02%) of the total asset value of the organization or production suspension for five consecutive days or more, confirmed by the People's Committee of the district, or exempted from corporate income tax.

2. Subjects Eligible for Reduction or Temporary Relief from Contributions:

Economic organizations within the country and foreign economic organizations on the territory eligible for reduction in corporate income tax shall be considered for reduction or temporary relief from provincial fund contributions. The amount of contribution reduction corresponds to the corporate income tax reduction announced annually by the Tax Authority.

Article 14. Competent Authority to Decide on Exemption, Reduction, and Temporary Relief and Duration of Such Measures

1. The People's Committee of the district is responsible for compiling lists of subjects specified in points i and k, Clause 1, and Article 13, Paragraph 2 of this Decree, to submit to the Chairman of the Provincial People's Committee for decisions on exemption, reduction, or temporary relief from provincial fund contributions. The period of temporary relief from provincial fund contributions ranges from six months to one year.

2. The People's Committee of the commune is responsible for compiling lists of remaining subjects specified in Article 13, Paragraph 1 of this Decree to submit to the Chairman of the District People's Committee for decisions on exemption from contributions.

3. The process of considering exemption, reduction, or temporary relief from provincial fund contributions takes place once a year at the time of setting provincial fund revenue targets. In cases of exemption, reduction, or temporary relief due to natural disasters or epidemics, organizations and individuals must report damages and propose to local authorities for consolidation and submission to competent authorities for consideration. If a subject has already made contributions to the provincial fund and is subsequently exempted, reduced, or temporarily relieved, the amount paid will be deducted from the next year's contribution.

Article 15. Management of Revenue Collection and Revenue Plan

1. The heads of domestic and foreign economic organizations within the territory shall be responsible for providing complete lists of revenue plans and fund contributions of individuals under their management and transferring the Provincial Fund according to the quota specified in Clause 1 and Point b, Clause 3, Article 12 of this Decree into the Provincial Fund account or the district-level account authorized by the People's Committee of the province.

2. The heads of agencies, organizations, public service units of the Party, State, political-social organizations, and associations supported by the state budget as stipulated in Point a, Clause 3, Article 12 of this Decree shall be responsible for collecting from cadres, civil servants, public officials, salary recipients, allowance recipients, and workers under their management and transferring into the Provincial Fund account or the district-level account authorized by the People's Committee of the province.

3. The People's Committee at the commune level shall organize the collection from other laborers on the territory according to the provisions of Point c, Clause 3, Article 12 of this Decree and transfer into the district-level account authorized by the People's Committee of the province. Cash collections must have supporting documentation as guided by the Ministry of Finance.

5. Deadline for transferring the Provincial Fund: For individuals, once before July 31 each year; for domestic and foreign economic organizations within the territory, at least 50% of the amount due before July 31, with the remainder transferred before November 30 each year. In cases of prolonged natural disasters, epidemics, and significant impacts, the Chairman of the People's Committee of the province may consider adjusting the payment deadlines or decide to exempt or reduce contributions to the Provincial Fund as appropriate.

6. The heads of agencies, organizations, and the People's Committees at the district and commune levels shall base their revenue plans for their agencies, units, and localities on the objects, contribution rates within their management scope, and those exempted, reduced, or temporarily suspended.

7. The Chairman of the People's Committee of the province shall guide the establishment, approval, and notification of the Provincial Fund revenue plan for relevant agencies and units.

a) The Tax Departments of provinces and centrally-administered cities shall be responsible for coordinating and directing the District Tax Offices in supporting fund collection, preparing revenue plans, and providing information on the total value of current assets of domestic and foreign economic organizations within the territory based on annual financial reports dated December 31; and providing information as stipulated in Points i and k, Clause 1 and Clause 2, Article 13 to the Provincial Fund management agency, the People's Committee of the district for the basis of building revenue plans.

b) Social Insurance Agencies shall be responsible for providing information on the number of civil servants, public officials, salary recipients, allowance recipients, and workers employed in agencies and organizations, and workers employed under labor contracts in domestic and foreign economic organizations within the territory to the Provincial Fund management agency, the People's Committee of the district and commune for the basis of building revenue plans at various levels.

Article 16. Content of Expenditure

a) Support for disaster response activities: Evacuating people from dangerous areas; providing medical care, food, and drinking water for evacuated people; patrolling and inspecting areas at risk of natural disaster hazards and engineering works for disaster prevention and control; supporting mobilized forces participating in disaster response; supporting standing forces on duty, command, and control of disaster response.

b) Relief and support for recovery from disaster consequences: Providing urgent relief in the form of food, drinking water, medicine, textbooks, learning materials, and other immediate needs for disaster victims; supporting repairs to housing, health facilities, schools, environmental sanitation in disaster-stricken areas, combined housing and evacuation sites; supporting agricultural production to restore production in disaster-affected areas; removing hazardous structures and obstacles causing disaster risks; supporting the maintenance of traffic flow on critical road and railway sections affected by landslides and collapses; supporting repair, treatment, and emergency construction of disaster prevention and control projects up to a maximum of VND 300 billion in total investment for one project.

c) Support for preventive activities: Information dissemination, education, and communication on disaster prevention and control; reviewing and planning disaster prevention and control measures and disaster response plans according to disaster risk levels; supporting relocation of residents out of disaster-prone and dangerous areas; disseminating, educating, organizing training, and raising awareness among local and community disaster prevention and control forces at all levels; conducting disaster prevention and control drills at all levels; purchasing insurance for disaster risk for members of commune-level disaster response forces; training and maintaining activities for dike guardians, people's dike management forces, commune-level disaster response forces, and disaster volunteers; supporting the development of tools, software, monitoring, forecasting, and warning systems for communities; purchasing and investing in equipment and facilities for disaster prevention and control work as prescribed.

a) The People's Committee at the commune level retains a maximum of not more than 28% of the revenue collected on its territory to support payment for the remuneration of the direct collection force (not exceeding 5%); administrative costs arising from the collection work (not exceeding 3%) and expenses for implementing disaster prevention and control tasks at the commune level (not exceeding 20%). The remaining fund revenue (at least 72% of the revenue collected on the territory) is deposited into the account of the fund at the district level authorized by the Provincial People's Committee. For particularly difficult communes in coastal areas, islands, and communes in Zone III, the Provincial People's Committee decides to allocate a minimum amount for the Commune People's Committee equal to the lowest allocation received by other communes.

b) The People's Committee at the district level retains a maximum of not more than 23% of the revenue collected on its territory (including the revenue collected by the commune level) to implement disaster prevention and control tasks at the district level (not exceeding 20%) and administrative costs arising from the collection work (not exceeding 3%). The remaining amount (at least 77% of the revenue collected on the territory) is deposited into the account of the provincial fund.

After the levels have reported the final accounts of the budget, the Provincial People's Committee will recover the allocated amount if there is a surplus or decide on the allocation when the funds for implementing disaster prevention and control tasks at the district and commune levels have been fully utilized.

3. Management and operational costs of the provincial fund but not exceeding 3% of the total revenue of the provincial fund.

4. Implement the transfer to the central fund according to the Prime Minister's decision or to other provincial funds of other localities according to the decision of the Chairman of the Provincial People's Committee.

1. The provincial fund management agency shall be responsible for submitting the final accounts report for review by the Department of Finance and then presenting it to the Provincial People's Committee for approval in the first quarter of each year. The Provincial People's Committee shall direct and organize the examination and approval of the provincial fund's final accounts in accordance with current regulations.

2. The Provincial People's Committee shall be responsible for directing the provincial fund management agency to report the results of fund collection and expenditure to the central fund management agency before the 25th of each month.

3. The Fund shall implement accounting procedures in accordance with the law and guidelines issued by the Ministry of Finance regarding accounting systems.

Article 19. Inspection, Audit, and Supervision of Activities

1. The provincial fund shall be subject to inspection, audit, and supervision by state agencies in accordance with the provisions of the law.

3. Based on the annual approved revenue plan, the provincial fund management agency shall advise the Provincial People's Committee on regular and spot inspections of compliance with the planning, expenditure, and management and utilization of the fund at localities and units in accordance with the regulations.

4. The provincial-level Vietnam Fatherland Front Agency and related associations involved in the provincial fund have the right to request information about the fund and exercise supervisory rights through opinions, proposals, and critiques.

Article 20. Information Disclosure and Transparency on Revenue and Expenditure

1. Agencies, units, and organizations must disclose the list of revenues collected and deposited into the fund by individual officials, civil servants, public employees, and workers through the following methods: written notification, posting at the unit; announcement at the staff meeting of the unit. The latest time for disclosure shall be within thirty days from the date of transfer to the provincial fund account.

2. Commune level must disclose the results of collection and payment, the list of workers who have contributed to the fund in the commune area; total funding allocated for disaster prevention and response activities and the details of expenditure through the following methods: reporting and explaining publicly at the annual summary meeting, posting at the People's Committee office of the commune, cultural centers of villages, and broadcasting over the commune radio station.

3. District level must disclose the results of collection and payment, the list of domestic and foreign economic organizations that have contributed to the fund in the district and each commune; total funding allocated for disaster prevention and response activities and the details of expenditure through the following methods: reporting and explaining at the annual summary meeting, posting at the People's Committee office of the district, and disclosing on the district People's Committee's electronic information portal.

4. Provincial Fund Management Agency must disclose the results of revenue collection, the list and amount of revenue collected from each agency, organization, unit, and each district; final accounts of revenue and expenditure; details of expenditure by district through the following methods: sending to the central Fund Management Agency; posting at the provincial Fund Management Agency office; notifying in writing to contributing agencies and organizations; disclosing on the provincial Fund Management Agency's electronic information portal or the provincial People's Committee's electronic information portal.

Chapter IV

DETAILED PROCEDURES FOR THE DISASTER PREVENTION AND RESPONSE FUND

Based on the situation of natural disasters, the demand for relief and support from localities, and the balance of the provincial fund at the time of redistribution, the Chairman of the Central Fund Management Board proposes to the Prime Minister for consideration to redistribute from the provincial fund to the central fund.

Article 22. Redistribution from Central Fund to Provincial Fund

1. Provincial People's Committees directly under the central government:

a) Report on the mobilization of resources in the locality for disaster recovery expenditures, including specific financial sources already spent to implement: local budget reserves, provincial fund, financial reserve fund, and other legitimate resources.

b) Report on the implementation of the provincial fund to the central fund, including: budgeted activities, funds used, and remaining balance up to the time of redistribution request.

The Chairman of the provincial People's Committee decides on the reallocation of funds to support other localities.

Chapter V

RESPONSIBILITIES AND OBLIGATIONS OF AGENCIES,

ORGANIZATIONS AND INDIVIDUALS

Article 24. Responsibilities of the Ministry of Agriculture and Rural Development and related ministries, ministerial-level agencies, and People's Committees at all levels

a) Responsible for managing, operating, using, and settling accounts and finalizing the central fund.

b) Lead and coordinate with relevant ministries and sectors to direct the implementation of provisions related to the organization and operation of the disaster prevention and response fund.

c) Organize the mobilization and acceptance of voluntary contributions, donations, and entrusted funds from domestic and foreign organizations and individuals for the central fund.

đ) Summarize the management and usage status of the disaster prevention and response fund according to the annual schedule and report to the Prime Minister in case of emergency.

e) Manage, organize, monitor, inspect, and supervise all activities of the disaster prevention and response fund comprehensively.

g) Lead and organize regular and emergency inspections regarding compliance with the planning, collection, expenditure, and management of the provincial fund as stipulated by law.

2. The Ministry of Finance shall be responsible for:

4. Chairmen of district and commune People's Committees, heads of agencies and organizations are responsible for organizing the collection and deposit of funds in accordance with this Decree.

Chapter VI

IMPLEMENTING PROVISIONS

Article 25. Effective Date

1. This Decree takes effect from September 15, 2021.

2. This Decree replaces Government Decree No. 94/2014/NĐ-CP dated October 17, 2014, which stipulates the establishment and management of the disaster prevention and response fund; and Government Decree No. 83/2019/NĐ-CP dated November 12, 2019, which amends and supplements certain articles of Government Decree No. 94/2014/NĐ-CP dated October 17, 2014, concerning the establishment and management of the disaster prevention and response fund.

3. Provincial disaster prevention and response funds established and operating under Government Decrees No. 83/2019/NĐ-CP dated November 12, 2019, and No. 94/2014/NĐ-CP dated October 17, 2014, must complete their organizational structure and operations in accordance with this Decree before January 1, 2022.

Article 26. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairmen of People's Committees at all levels, and related agencies, organizations, and individuals are responsible for implementing this Decree.