Joint Circular No. 84/2005/TTLT/BTC-BLDTBXH guiding the allocation and management of funds to implement policies for persons who have rendered meritorious services to the revolution under the management of the Ministry of Labor, War Invalids and Social Affairs.

JOINT CIRCULAR

Guidelines for the allocation and management of funds to implement policies for persons who have rendered meritorious service to the revolution managed by the Labour, Invalids, and Social Affairs sector

persons with meritorious service to the revolution managed by the Ministry of Labor, Invalids, and Social Affairs

 

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 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 Revolutionary Activities, Martyrs, and Families of Martyrs, War Invalids, Veterans, and Persons Who Have Rendered Meritorious Service to the Revolution, and subsequent Decrees amending and supplementing Decree No. 28/CP dated April 29, 1995, and current regulatory legal documents;

The Ministry of Finance and the Ministry of Labour, Invalids, and Social Affairs provide guidelines for the allocation and management of funds to implement preferential policies for persons who have rendered meritorious service to the revolution managed by the Labour, Invalids, and Social Affairs sector (hereinafter referred to as funds to implement preferential policies for persons who have rendered meritorious service to the revolution) as follows:

I. GENERAL PRINCIPLES

1. The central budget ensures the source of funds to implement preferential policies for persons who have rendered meritorious service to the revolution according to Decree No. 28/CP dated April 29, 1995 of the Government, subsequent Decrees amending and supplementing Decree No. 28/CP, and other relevant regulatory legal documents of competent authorities. Financial agencies and the State Treasury allocate sufficient and timely funds to labour, invalids, and social affairs agencies.

2. Labour, invalids, and social affairs agencies shall take the lead in coordinating with financial agencies and the State Treasury to manage the funds to implement preferential policies for persons who have rendered meritorious service to the revolution and organize the payment in accordance with the prescribed regulations, contents, and objects as stipulated in this Circular.

3. Every quarter and annually, the Ministry of Labour, Invalids, and Social Affairs shall prepare detailed budgets for the funds to implement preferential policies for persons who have rendered meritorious service to the revolution and send them to the Ministry of Finance as the basis for allocating funds.

4. The funds to implement preferential policies for persons who have rendered meritorious service to the revolution shall be allocated by the Ministry of Finance through payment orders to provincial and centrally-administered city finance departments to transfer the funds to provincial and centrally-administered city labour, invalids, and social affairs departments or directly using units based on the approved budget.

5. Provincial and centrally-administered city labour, invalids, and social affairs departments, and directly using units shall open bank accounts at the State Treasury where they conduct transactions to receive and settle the funds that have been used.

6. The funds to implement preferential policies for persons who have rendered meritorious service to the revolution shall be utilized, managed, and settled in accordance with the State Budget Law, guidance documents of competent authorities, and specific provisions in this Circular.

II. CONTENTS OF FUNDS TO IMPLEMENT PREFERENTIAL POLICIES FOR PERSONS WHO HAVE RENDERED MERITORIOUS SERVICE TO THE REVOLUTION

1. Monthly and one-time allowances for the following categories:

- Persons engaged in revolutionary activities before August 1945;

- Martyrs and families of martyrs;

- National Heroic Forces, Heroic Mothers of Vietnam, National Labor Heroes;

- War invalids, veterans, and persons receiving benefits equivalent to war invalids;

- Persons engaged in revolutionary activities or anti-enemy resistance activities captured and detained by the enemy;

- Persons engaged in national liberation, national defense, and international duty;

- Persons who have rendered meritorious service to the revolution;

- Other categories as specified in the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Service to the Revolution and current regulatory legal documents.

2. Other preferential expenditures:

- Purchase of People's Newspaper for persons engaged in revolutionary activities before August 1945;

- Funeral allowance;

- Memorial ceremony allowance for martyrs;

- Memorial allowance for martyrs;

- Health insurance;

- Transportation costs for medical examinations, disability assessments, prosthetic devices, and medical assessment fees for war invalids, veterans, and persons receiving benefits equivalent to war invalids;

- Special treatment drugs and other special treatments for war invalids, veterans, and persons receiving benefits equivalent to war invalids for treating wounds and recurrent diseases;

- Special provision for severely disabled war invalids and veterans;

- Prosthetic devices and assistive equipment for war invalids, veterans, and persons receiving benefits equivalent to war invalids and persons who have rendered meritorious service to the revolution as decided by competent authorities;

- Rehabilitation and convalescence treatment for war invalids, veterans, and persons who have rendered meritorious service to the revolution;

- Gifts from the President and additional meals on holidays and festivals;

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

- Support for work related to martyrs' graves and memorials and commemorative works for martyrs;

- Preferential allowances for education and training;

3. Expenditures for the operation of care facilities for severely disabled war invalids and veterans managed by provincial labour, invalids, and social affairs departments:

In addition to the preferential expenditures mentioned in Points 1 and 2 above, care facilities for severely disabled war invalids and veterans also receive support for the following expenditures:

- Repair of houses and infrastructure;

- Purchase and repair of furniture, equipment, and facilities;

- Expenditure on hiring labor, public services, office supplies, information, communication, and propaganda;

- Expenditure on books, cultural activities, and sports;

- Transportation costs for war invalids and veterans to visit their families; Costs for welcoming families of war invalids and veterans at care facilities for severely disabled war invalids and veterans.

4. Expenditures for management work:

To ensure business operations related to managing beneficiaries, managing files, and financial accounting for implementing preferential policies for persons who have rendered meritorious service to the revolution, the Labour, Invalids, and Social Affairs sector is allowed to allocate 1.7% of the total expenditure on policy implementation for persons who have rendered meritorious service to the revolution each year for the following purposes:

- Payment of remuneration for cadres paying allowances at communes and wards;

- Information dissemination, office supplies, printing, purchasing books and materials for management work;

- Training expenses;

- Purchase and repair of assets (cash boxes, filing cabinets, computers, etc.) for payment and beneficiary management work.

- Support for the application of information technology to serve the management of files, the management of subjects, and the payment of allowances to subjects;

- Overtime allowance, experience exchange, hiring expenses, and other expenses serving management work.

The amount allocated and the content of expenditures mentioned above shall be implemented from January 1, 2005. The Ministry of Labor - Invalids and Social Affairs is responsible for allocating management fees to provinces and centrally governed cities, ensuring that the total fee allocated to units does not exceed the level of fees for the entire sector. For central-level management funding tasks (including: training costs, support for the application of information technology, and other management costs) are included in the annual regular expenditure budget of the Ministry of Labor - Invalids and Social Affairs.

III. MANAGEMENT OF FUNDS:

1. Budget Estimate:

The budget estimate for implementing preferential policies for persons who have made contributions to the revolution must fully reflect the expenditure items specified in Part II of this Circular according to the objects and current expenditure regulations.

The budget estimate must be prepared in accordance with the prescribed forms and schedules of the State budget and explanatory notes on the basis and calculation methods as guided by the State Budget Law and related guiding documents. The annual budget estimate is carried out through the following procedures and timeframes:

a) Preparation of the budget estimate:

- The Civil Affairs and Labor Department of districts, counties, towns, and cities under provincial jurisdiction (hereinafter referred to collectively as the Civil Affairs Department) and the care facilities for disabled veterans and war invalids directly under the Provincial Department of Labor - Invalids and Social Affairs prepare the budget estimate for preferential expenditures for contributors to the revolution for the planning year and submit it to the Provincial Department of Labor - Invalids and Social Affairs before June 10 each year.

- The Provincial Department of Labor - Invalids and Social Affairs reviews and audits the budget estimates of the Civil Affairs Departments, care facilities for disabled veterans and war invalids, and its own budget estimates, then compiles them into a budget estimate for the department and submits it to the Ministry of Labor - Invalids and Social Affairs and the Provincial Finance Department before July 5 each year.

- The Ministry of Labor - Invalids and Social Affairs reviews and audits the budget estimates of the Provincial Departments of Labor - Invalids and Social Affairs, compiles them into a budget estimate for implementing preferential policies for contributors to the revolution, and submits it to the Ministry of Finance before July 20 each year.

- The Ministry of Finance reviews, examines, and compiles the budget estimate for preferential expenditures for contributors to the revolution into the State budget expenditure plan, reports to the Government for approval by the National Assembly, and notifies the Ministry of Labor - Invalids and Social Affairs before November 20 each year.

b) ALLOCATION AND ASSIGNMENT OF BUDGET ESTIMATES:

- Based on the approved budget, the Ministry of Labor - Invalids and Social Affairs prepares a distribution plan for the budget and submits it to the Ministry of Finance before November 30 each year for review. Within seven working days from receiving the distribution plan from the Ministry of Labor - Invalids and Social Affairs, the Ministry of Finance will notify the results of the review in writing to the Ministry of Labor - Invalids and Social Affairs.

- Based on the review by the Ministry of Finance, the Ministry of Labor - Invalids and Social Affairs decides to allocate the budget (detailed according to the expenditure items and sub-items of the State budget schedule) to the Provincial Departments of Labor - Invalids and Social Affairs before December 10 each year, simultaneously sending copies to the People's Committees of provinces and centrally governed cities, the Ministry of Finance, the Provincial Finance Departments, and the State Treasury where transactions take place.

- Based on the allocated budget, the Provincial Departments of Labor - Invalids and Social Affairs distribute the budget to the Civil Affairs Departments, care facilities for disabled veterans and war invalids, and their own expenditures, and submit them to the Provincial Finance Department for review. Within seven working days from receiving the documents, the Provincial Finance Department conducts a review (on the total amount, expenditure structure, compliance with policies and regulations, number of beneficiaries) and notifies the results of the review to the Provincial Department of Labor - Invalids and Social Affairs.

- Based on the review by the Provincial Finance Department, the Provincial Department of Labor - Invalids and Social Affairs decides to allocate the budget to the Civil Affairs Departments, care facilities for disabled veterans and war invalids, and their own expenditures before December 31 each year, sending copies to the Provincial Finance Department and the State Treasury where transactions take place; simultaneously sending copies to the People's Committees of provinces and centrally governed cities for reporting.

2. Allocation of Funds:

- Funds for implementing preferential policies for contributors to the revolution are disbursed via payment orders into Chapter 160A, Type 15, Clause 08, Item 122, and corresponding sub-items of the current State budget schedule.

- Monthly, based on the notified budget estimates, upon the request of the Ministry of Labor - Invalids and Social Affairs, the Ministry of Finance issues payment orders to transfer funds to the State Treasury to deposit into the accounts opened at the State Treasury by the Provincial Finance Departments before the last day of the previous month.

- Based on the budget estimates for implementing preferential policies for contributors to the revolution and the transferred central funds, the Provincial Finance Departments control expenditures and disburse funds to the Provincial Departments of Labor - Invalids and Social Affairs (for expenditures within the department), Civil Affairs Departments, and care facilities for disabled veterans and war invalids before the fifth day of the month to enable these units to carry out their assigned tasks.

For one-time allowance expenditures including: combat activity allowances, B, C, K allowances, and youth volunteer allowances ..., the Ministry of Finance will base on the local review results and the Ministry of Labor - Invalids and Social Affairs' proposal regarding the number of beneficiaries and the amount of allowances to issue payment orders for fund disbursement as described above.

3. Settlement of Funds:

The final account report on the implementation of preferential policies for contributors to the revolution must fully reflect all expenditure items as stipulated, included in the allocated budget, and in accordance with the State budget schedule; purchases and repairs of assets must comply with the current regulations of the Ministry of Finance.

The final account report must be prepared and submitted to the management authority within the deadline, complete with prescribed forms, explanatory notes, and confirmation from the State Treasury where transactions take place.

The procedure for reviewing the final accounts for the year is as follows:

- The Civil Affairs Departments and care facilities for disabled veterans and war invalids prepare the final account report as required and submit it to the Provincial Department of Labor - Invalids and Social Affairs and the Provincial Finance Department before April 30 each year.

- The Department of Labor - War Invalids and Social Affairs shall take the lead and coordinate with the Department of Finance to examine and approve the settlement of funds expended at the Civil Affairs - Social Welfare Departments, war invalid care facilities, and the portion of funds expended at the Department; compile and report on the settlement of central funds for implementing preferential policies for persons who have contributed to the revolution of the Department of Labor - War Invalids and Social Affairs (accompanied by the approval notices for the settlement of the Civil Affairs - Social Welfare Departments and war invalid care facilities) to be submitted to the Department of Finance before June 10th each year.

- The Department of Finance shall review the settlement of central funds for implementing preferential policies for persons who have contributed to the revolution of the Department of Labor - War Invalids and Social Affairs before June 25th each year.

- The Department of Labor - War Invalids and Social Affairs shall submit two copies of the adjusted settlement reports (accompanied by the review minutes of the Department of Finance, approval notices for the Civil Affairs - Social Welfare Departments, and approval notices for war invalid care facilities) to the Ministry of Labor - War Invalids and Social Affairs before July 5th each year.

- The Ministry of Labor - War Invalids and Social Affairs shall take the lead and coordinate with the Ministry of Finance to review and notify the results of the review of the settlement reports to the Departments of Labor - War Invalids and Social Affairs; compile the settlement according to the review results and send it to the Ministry of Finance before October 1st each year.

- The Ministry of Finance shall review and incorporate the settlement into the State budget according to the prescribed regulations.

4. Inspection work:

- The Department of Labor - War Invalids and Social Affairs shall take the lead and coordinate with the Department of Finance and the National Treasury of localities to periodically inspect the management and use of funds for implementing preferential policies for persons who have contributed to the revolution, ensuring that the use of funds at the local level is in accordance with the purpose, content, and target groups as stipulated by the State.

- The Ministry of Labor - War Invalids and Social Affairs shall take the lead and coordinate with the Ministry of Finance to periodically and urgently inspect the use of funds for implementing preferential policies for persons who have contributed to the revolution as prescribed by law.

IV. IMPLEMENTATION

1. This Circular shall take effect 15 days from the date of publication in the Official Gazette and replace Circular Joint No. 135/1998/TTLT/BTC-BLDTBXH dated October 16, 1998, jointly issued by the Ministry of Finance and the Ministry of Labor - War Invalids and Social Affairs on guiding the issuance and management of funds delegated for payment of preferential allowances for persons who have contributed to the revolution from the central budget.

2. The Departments of Finance, Labor - War Invalids and Social Affairs, and the National Treasury of provinces and centrally-administered cities shall have the responsibility to coordinate, guide, and implement this Circular.

Any difficulties encountered during implementation should be promptly reported for the relevant ministries to amend and supplement accordingly.