Circular No. 86/1998/TT-BTC guiding the transfer of funds and financial management mechanisms for the child protection and care program in 1998

CIRCULAR

Guidelines for transferring funds and financial management mechanisms for the child protection and care program in 1998
Program for the Protection and Care of Children in 1998

Pursuant to Decision No. 19/1998/QĐ-TTg dated January 24, 1998 of the Prime Minister on the management and implementation of the goals and tasks of old national programs; the Ministry of Finance issues guidelines for the transfer of funds and financial management mechanisms for the goals of the child protection and care program in 1998 as follows: 

I. GENERAL PROVISIONS:

1. The child protection and care program includes the following objectives:

- Objective to prevent and combat malnutrition among children.

- Objective to care for children in particularly difficult circumstances.

- Objective to enhance communication and improve staff capacity.

2. The funding for the objectives of the child protection and care program is formed from sources including central budget support (state budget), foreign aid, and other revenues as prescribed by the State. These funding sources shall be managed in accordance with the State Budget Law, implementing regulations of the State Budget Law, and the provisions of this Circular.

3. The entities subject to this Circular are units utilizing the funds of the child protection and care program in 1998.

4. Ministries, sectors, and localities have the responsibility to accept funds and organize their implementation in accordance with the objectives of the Child Protection and Care Program.

5. The content and expenditure norms of the objectives under the child protection and care program in 1998 shall continue to be implemented in accordance with Joint Circular No. 69/TTLT dated October 4, 1997 of the Ministry of Finance and the Vietnam National Committee for Child Protection and Care guiding the content and expenditure norms of the Child Protection and Care Program in 1997.

6. Units using the budget of the child protection and care program in 1998 shall carry out budget preparation, utilization, and settlement of accounts in accordance with Circular No. 09 TC/NSNN dated March 18, 1997 of the Ministry of Finance guiding the decentralization, preparation, execution, and settlement of state budgets, and Decision No. 999-TC/QĐ-CĐKT dated November 2, 1996 of the Ministry of Finance regarding the issuance of the accounting system for administrative and public institutions.

II. SPECIFIC PROVISIONS:

1. Regarding the transfer of budget estimates:

a. For localities:

Based on Decision No. 1186/1997/QĐ-TTg dated December 31, 1997 of the Prime Minister on the allocation of the 1998 state budget estimate; Decision No. 19/1998/QĐ-TTg dated January 24, 1998 of the Prime Minister on the management and implementation of the goals and tasks of old national programs; and Decision No. 125/1997/QĐ-BKH dated December 31, 1997 of the Minister of Planning and Investment on the allocation of targets and budget estimates for the child protection and care program in 1998, the Chairmen of Provincial People's Committees shall notify the transfer of tasks and budget estimates of some objectives under the Child Protection and Care Program from the Provincial Child Protection and Care Committees to the Health Departments, Labor, Invalids and Social Affairs Departments, and Public Security Departments according to the principle that tasks and activities are accompanied by funds to implement those tasks and activities, ensuring balance between the capital already announced by the Government and the targets and tasks assigned for child care and protection work in 1998.Based on the officially allocated 1998 state budget estimates by the Chairmen of Provincial People's Committees, the Provincial Child Protection and Care Committees, Health Departments, Labor, Invalids and Social Affairs Departments, and Public Security Departments shall be responsible for preparing annual budgets broken down by quarter according to the state budget classification and submitting them to the Departments of Finance and Prices for review and consolidation to be submitted to the Ministry of Finance as the basis for disbursement.

b. For the Central level:

Based on the 1998 child protection and care program budget estimates allocated and decisions adjusting the budget estimates for the Ministry of Health, Ministry of Labor, Invalids and Social Affairs, Ministry of Public Security, Ministry of Culture and Information, and the Vietnam National Committee for Child Protection and Care, heads of central agencies allocated the budget of the Child Protection and Care Program shall be responsible for signing framework contracts with the Vietnam National Committee for Child Protection and Care to implement the communication and staff capacity enhancement objectives, with the Ministry of Health to implement the malnutrition prevention and control objectives, and with the Ministry of Labor, Invalids and Social Affairs and the Ministry of Public Security to implement the objectives of caring for children in particularly difficult circumstances (the Ministry of Labor, Invalids and Social Affairs will manage children in difficult circumstances, and the Ministry of Public Security will manage children who violate the law).

From 1999 onwards, the annual planning for child protection and care work shall be carried out in accordance with general government regulations.

2. Regarding fund disbursement:

Based on the 1998 child protection and care program budget estimates broken down by quarter according to the state budget classification prepared by the program fund-using agencies at the local level and confirmed by the Departments of Finance and Prices, the Ministry of Finance will authorize the Departments of Finance and Prices to allocate the child protection and care program funds for 1998 to the localities. Local Departments of Finance and Prices will base on the budgets of the units to distribute the funding limits to the Provincial Child Protection and Care Committees, Health Departments, Labor, Invalids and Social Affairs Departments, and Public Security Departments so that the units can implement the assigned tasks.

Based on the annual budgets broken down by quarter according to the state budget classification prepared by central ministries and sectors, the Ministry of Finance will proceed to disburse funds to the implementing agencies or directly to the units using the funds for each objective of the child protection and care program in 1998 upon the request of the agencies allocated the budget (the principal agencies).

3. Regarding the settlement of accounts for funds:

- Provincial Child Protection and Care Committees have the responsibility to settle accounts for the unclaimed 1997 funds carried over to 1998 and consolidate and settle the 1998 accounts of their units.

a. For localities:

- For the first quarter of 1998:

- Budget for the first quarter of 1998:

+ For localities where the Department of Finance and Prices has allocated funds for the child protection and care program for the first quarter of 1998 to the Child Protection and Care Committee of the province to implement, the Child Protection and Care Committee of the province and city shall be responsible for settling the accounts for the allocated funds.

+ For localities that have allocated funds separately for each target of the child protection and care program for the first quarter of 1998 to units such as the Child Protection and Care Committee of the province, the Health Department, the Labor, Invalids and Social Affairs Department, and the Public Security Department to carry out tasks according to Decision No. 19/1998/QĐ-TTg dated January 24, 1998 of the Government on the management and implementation of the targets and tasks of old national programs, those units shall be responsible for settling the accounts for the child care program funds allocated according to the content and expenditure standards specified in Circular No. 69/TTLT-TC-UBBVCSTEVN dated October 4, 1997. - Units and localities shall be responsible for settling the accounts for the portion of the child protection and care program funds for 1998 and submit them to the Department of Finance and Prices for examination, verification, and consolidation before sending them to the Ministry of Finance.

Units using the child protection and care program funds for 1998 at any point in time shall be responsible for settling the accounts for the funds used at that point in time and consolidating them into the annual settlement of the unit.

Based on the 1998 child protection and care program budget estimates allocated and decisions adjusting the budget estimates for the Ministry of Health, Ministry of Labor, Invalids and Social Affairs, Ministry of Public Security, Ministry of Culture and Information, and the Vietnam National Committee for Child Protection and Care, heads of central agencies allocated the budget of the Child Protection and Care Program shall be responsible for signing framework contracts with the Vietnam National Committee for Child Protection and Care to implement the communication and staff capacity enhancement objectives, with the Ministry of Health to implement the malnutrition prevention and control objectives, and with the Ministry of Labor, Invalids and Social Affairs and the Ministry of Public Security to implement the objectives of caring for children in particularly difficult circumstances (the Ministry of Labor, Invalids and Social Affairs will manage children in difficult circumstances, and the Ministry of Public Security will manage children who violate the law).

The National Child Protection and Care Committee, the Ministry of Health, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Public Security shall be responsible for coordinating with the Ministry of Finance and the Department of Finance and Prices to conduct inspections and supervision of the use of funds for the child protection and care program in accordance with the assigned content and tasks.

III. IMPLEMENTATION PROVISIONS:

This Circular takes effect fifteen days from the date of signature. During the implementation process, if any difficulties arise, they should be reported to the Ministry of Finance for appropriate amendments and supplements.

This Circular shall take effect fifteen days from the date of issuance. During its implementation, any difficulties encountered should be reported to the Ministry of Finance for appropriate amendments and supplements.