Joint Circular No. 83/TT-LB guiding the allocation and management of preferential financial support for persons who have rendered meritorious service to the Revolution from the State Budget.

CIRCULAR

JOINT MINISTRY OF FINANCE - LABOR, INVALIDS AND SOCIAL AFFAIRS

Guidelines for disbursing and managing preferential funds for persons who have rendered meritorious service to the revolution from the central budget

These guidelines are issued pursuant to Decree No. 28/CP dated April 29, 1995 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on Preferential Treatment for Persons Engaged in the Revolution, Martyrs and Their Families, War Invalids, and Persons Who Have Rendered Meritorious Service to the Revolution;

Pursuant to Decree No. 168/CP dated October 20, 1961 of the Council of Ministers promulgating the Charter for the Establishment and Execution of State Budgets and Decree No. 15/CP dated March 2, 1993 of the Government stipulating the responsibilities and authorities of ministries and ministerial-level agencies in state management;

The Joint Ministry of Finance - Labor, Invalids and Social Affairs hereby issues guidelines for disbursing and managing preferential funds for persons who have rendered meritorious service to the revolution from the central budget as follows:

1. The central budget shall ensure the source of funds to implement preferential policies as prescribed in Decree No. 28/CP dated April 29, 1995 of the Government.

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

2. National administrative bodies at all levels under the sector of Labor, Invalids and Social Affairs shall be responsible for managing the preferential fund sources and guiding the organization to implement preferential policies for persons who have rendered meritorious service in accordance with their intended purposes and eligible recipients.

3. The central budget funds allocated for preferential payments to persons who have rendered meritorious service shall be authorized by the Ministry of Finance to provincial Departments of Finance and Prices to transfer to the Department of Labor, Invalids and Social Affairs based on the proposal of the Ministry of Labor, Invalids and Social Affairs.

4. Annually and quarterly, the Ministry of Labor, Invalids and Social Affairs shall prepare detailed budgets for preferential allowances to persons who have rendered meritorious service and submit them to the Ministry of Finance for issuance of funds.

5. Settlement of central budget funds allocated for preferential allowances to persons who have rendered meritorious service shall be carried out in accordance with current regulations of the State.

1. The scope of expenditure includes the following items:

II. SPECIFIC PROVISIONS

a. Monthly preferential allowances, lump-sum allowances, and back payments for the following categories:

Persons engaged in revolutionary activities before August 1945;

Martyrs and families of martyrs:

Heroes of the Armed Forces, Heroes of Labor, Mothers of Vietnam's Heroism;

War invalids and war pensioners and persons entitled to benefits similar to those of war invalids;

Persons engaged in revolutionary and anti-enemy resistance activities who were captured and imprisoned by the enemy;

Persons engaged in national liberation and defense activities and international solidarity activities;

Persons who have rendered meritorious service to the revolution;

b. Other preferential expenditures for each category:

Subscription to the People's Newspaper for persons engaged in revolutionary activities before August 1945;

Funeral allowance;

Burial allowance;

Memorial allowance;

Health insurance purchase;

Travel expenses for war invalids and war pensioners to seek medical treatment and disability assessment;

Provision of orthopedic equipment and special supplies for war invalids and war pensioners;

Food and medication for the treatment and convalescence of war invalids and war pensioners;

Gifts from the President on holidays and festivals;

Support for severely disabled war invalids and war pensioners to rest at home;

Expenditure for the maintenance and operation of martyrs' graves and memorials;

Expenditure for visiting martyrs' graves;

c. Expenditure for the War Invalids and Pensioners Convalescent Center (excluding direct expenditures listed in points a and b for the above-mentioned war invalids and war pensioners), other expenditures include:

Repair of housing, purchase of furniture and equipment serving war invalids and war pensioners;

Administrative fees;

Books and newspapers for war invalids and war pensioners;

Travel expenses for war invalids and war pensioners residing in the Convalescent Center to visit their families or to welcome family members visiting them;

d. Expenditure for management work including:

Expenditure calculated at 0.52% of the total preferential allowances paid to the categories specified in point a, Section 1 above, to be paid to the Social Insurance Agency according to Decision No. 425/TTg dated July 26, 1995 of the Prime Minister and included in the preferential fund for persons who have rendered meritorious service to the revolution from the central budget announced annually;

Expenditures for services related to payment such as additional contract labor costs for record-keeping, statistical reports on beneficiaries, and training sessions for the Departments of Labor, Invalids and Social Affairs and County Labor, Invalids and Social Affairs Offices will be notified by the Joint Ministries after receiving the Prime Minister's approval;

2. Budget Estimates:

a. Budget estimates for preferential allowances must fully reflect the expenditure items listed in Section 1 above and include explanations of the beneficiaries, increases and decreases in the quarter and year.

b. Annual and quarterly budget estimates shall be prepared in the following sequence:

County Labor, Invalids and Social Affairs Offices and War Invalids and Pensioners Convalescent Centers under the Departments shall prepare budget estimates and submit them to the Departments of Labor, Invalids and Social Affairs.

The Departments of Labor, Invalids and Social Affairs shall review, approve, and consolidate the budget estimates of the County Labor, Invalids and Social Affairs Offices and War Invalids and Pensioners Convalescent Centers under the Departments, then send them to the Departments of Finance and Prices for verification and confirmation of the figures before submitting to the Ministry of Labor, Invalids and Social Affairs.

The Ministry of Labor, Invalids and Social Affairs shall approve and consolidate the budget estimates of the Departments of Labor, Invalids and Social Affairs and submit them to the Ministry of Finance and the Ministry of Planning and Investment for review and consolidation into the annual state budget.

Based on the state budget plan assigned by the State, the Ministry of Labor, Invalids and Social Affairs, after coordinating with the Ministry of Finance, shall allocate and announce the approved budget estimates to the Departments of Labor, Invalids and Social Affairs while sending copies to the Departments of Finance and Prices for the basis of fund disbursement; the Departments of Labor, Invalids and Social Affairs shall allocate the approved budget estimates to the County Labor, Invalids and Social Affairs Offices and War Invalids and Pensioners Convalescent Centers.

At each level, the announcement of budget estimates must ensure that the total allocation of funds to units does not exceed the approved budget at each level.

3. Fund disbursement shall be carried out in the following manner:

a. The Ministry of Finance shall authorize the provincial Departments of Finance and Prices and record it in Chapter 99 - Type 13 - Item 02 - Subitem 1 "Expenditure for War Invalids and Social Work" of the current State Budget Manual upon the proposal of the Ministry of Labor, Invalids and Social Affairs.

a. The Ministry of Finance shall delegate authority to the Departments of Finance and Prices, and record in Chapter 99 - Type 13 - Clause 02 - Class 1 "Social Work Expenses" of the current State budget classification upon the proposal of the Ministry of Labor, Invalids, and Social Affairs.

b. Quarterly, based on the proposal for budget allocation to each province by the Ministry of Labor, Invalids, and Social Affairs, the Ministry of Finance transfers funds to the Department of Finance and Prices.

c. Upon receiving the authorized budget from the Ministry of Finance, the Department of Finance and Prices immediately transfers the funds into the account of the Department of Labor, Invalids, and Social Affairs at the State Treasury of the Province.

d. The Department of Labor, Invalids, and Social Affairs receives the authorized budget from the Department of Finance and Prices and distributes it to the Labor, Invalids, and Social Affairs Offices of the districts and the War Invalids Care Centers under its jurisdiction according to the approved plan.

e. The Labor, Invalids, and Social Affairs Office of the district transfers the subsidy payment funds to the Social Insurance Office of the district and directly disburses the amounts within its responsibility.

4. The settlement procedures for quarterly and annual budgets shall be carried out as follows:

a. The settlement report must fully reflect all expenditure items specified in this Circular. Specifically, for expenditures related to work as stipulated in points b, c, and d of Clause 1, Section II, there must be valid supporting documents, complete with prescribed accounting forms under current reporting regulations, and additional schedules as directed in Circular No. 13/LDTBXH-TT dated October 29, 1990 issued by the Ministry of Labor, Invalids, and Social Affairs.

b. Settlement reports submitted by lower-level units to higher-level units must be timely as prescribed. The immediate superior unit directly reviews and approves the settlement reports of subordinate units under its management before consolidating them for reporting to its own higher-level supervisory body, specifically:

The Labor, Invalids, and Social Affairs Office of the district and the War Invalids Care Center under the Department submit their settlement reports to the Department of Labor, Invalids, and Social Affairs for review.

The Department of Labor, Invalids, and Social Affairs reviews and consolidates the settlement reports of the Labor, Invalids, and Social Affairs Offices of the districts, the War Invalids Care Centers under its jurisdiction, and the direct expenditures at the Department, then submits the consolidated report to the Department of Finance and Prices for verification and confirmation of figures before sending it to the Ministry of Labor, Invalids, and Social Affairs.

Based on the settlement report of the Department of Labor, Invalids, and Social Affairs, the Department of Finance and Prices is responsible for verifying and confirming the expenditures made, payments made, and remaining balances of the centrally authorized budget at the local level according to the guidelines in Circular No. 80 TC/NSNN dated September 24, 1993 issued by the Ministry of Finance. If improper expenditures are discovered, they must immediately report to the Joint Ministry of Labor, Invalids, and Social Affairs and Finance for examination and handling.

Quarterly, after receiving the settlement reports from the Departments of Labor, Invalids, and Social Affairs, the Ministry of Labor, Invalids, and Social Affairs checks and consolidates them and sends them to the Ministry of Finance. For the annual settlement, the Ministry of Labor, Invalids, and Social Affairs collaborates with the Ministry of Finance to approve the settlement for each Department of Labor, Invalids, and Social Affairs according to Circular No. 14 TC/HCVX dated December 28, 1994 and Circular No. 80 TC/NSNN dated September 24, 1993 issued by the Ministry of Finance.

c. Deadline for submitting settlement reports:

Quarterly reporting system:

The Labor, Invalids, and Social Affairs Office of the district and the War Invalids Care Center under the Department must submit their reports to the Department of Labor, Invalids, and Social Affairs no later than 15 days after the end of the quarter.

The Department of Labor, Invalids, and Social Affairs must submit its report to the Ministry of Labor, Invalids, and Social Affairs no later than 30 days after the end of the quarter.

The Ministry of Labor, Invalids, and Social Affairs must submit its report to the Ministry of Finance no later than one quarter after the end of the quarter.

Annual reporting system:

The Department of Labor, Invalids, and Social Affairs must submit its report to the Ministry of Labor, Invalids, and Social Affairs no later than the end of January of the following year.

The Ministry of Labor, Invalids, and Social Affairs must submit its report to the Ministry of Finance no later than the end of the first quarter of the following year.

After receiving the settlement notification from the Ministry of Finance, the Ministry of Labor, Invalids, and Social Affairs will officially notify the settlement approval to the Departments of Labor, Invalids, and Social Affairs.

V. IMPLEMENTATION

This Circular takes effect from October 1, 1995. Prior to October 1, 1995, Circular No. 29-TT/LB dated July 25, 1990 shall apply. All previous directives that conflict with this Circular are hereby abolished.

The Department of Finance and Prices, together with the Department of Labor, Invalids, and Social Affairs, is responsible for implementing this Circular. Any issues encountered should be promptly reported to the Joint Ministries for resolution./.