Decision No. 86/2001/QÐ-BTC on the issuance of the Regulation on the management and use of the public welfare labor day fund.

DECISION NO. 86/2001/QD-BTC OF SEPTEMBER 12, 2001 ISSUED BY THE MINISTER OF FINANCE ON THE ADOPTION OF REGULATIONS ON MANAGEMENT AND USE OF THE VOLUNTARY LABOR DAY FUND FOR PUBLIC SERVICES

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Public Service Labor Obligations dated September 3, 1999;
Pursuant to the Decree No. 81/2000/ND-CP dated December 29, 2000 of the Government detailing and guiding the implementation of the Ordinance on Public Service Labor Obligations;
Pursuant to the Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director of the Financial Policy Department,

Pursuant to …;

Article 1.

The attached decision adopts regulations on management and use of the voluntary labor day fund for public services.

Article 2.

This Decision takes effect from January 1, 2001.

Article 3.

Chairmen of People's Committees of provinces and centrally-run cities and Heads of relevant agencies and organizations shall be responsible for implementing this Decision.

REGULATIONS

MANAGEMENT AND USE OF THE VOLUNTARY LABOR DAY FUND FOR PUBLIC SERVICES
(Attached to Decision No. 86/2001/QD-BTC dated September 12, 2001 of the Minister of Finance)

GENERAL PROVISIONS

Article 1.

Voluntary Labor Day Fund for Public Services

1. The Voluntary Labor Day Fund for Public Services is a source of public service labor obligations contributed by Vietnamese citizens according to the provisions of the law at their place of permanent residence, with permanent household registration or temporary residence registration continuously for six months or more.

2. The Voluntary Labor Day Fund for Public Services is manifested in the form of direct voluntary labor days (hereinafter referred to as direct voluntary labor days) or contributions in cash (hereinafter referred to as voluntary labor days in cash) of persons subject to public service labor obligations.

3. The Voluntary Labor Day Fund for Public Services is managed and used by the People's Committee of the province or centrally-run city (collectively referred to as provincial level), the People's Committee of the district, town, urban area, or city under the province (collectively referred to as district level), and the People's Committee of the commune, ward, or town (collectively referred to as commune level) to build and maintain public utility works for the common benefit of the community in accordance with the provisions of the law.

Article 2.

Principles of Management of the Voluntary Labor Day Fund for Public Services

1. The source of the Voluntary Labor Day Fund for Public Services is part of the state budget, allocated to the authorities at all levels for management and use in accordance with the ratio prescribed in Article 17 of the Ordinance on Public Service Labor Obligations.

2. The Voluntary Labor Day Fund for Public Services is reflected in the budgets of local levels according to the following principles:

a. Direct voluntary labor days of a given year can only be mobilized for use in that same year. The value of direct voluntary labor days is determined based on the prevailing labor day prices in the locality and reflected in the budgets of local levels based on the volume of work completed during the year through recording income and expenditure; recorded as revenue in Chapter (B,C,D) type 10, Clause 05, Item 053, Sub-item 01; recorded as expenditure in the corresponding chapter, type, clause, item, sub-item of the State Budget Manual.

b. The Voluntary Labor Day Fund for Public Services in cash is the total amount of money collected annually from the fulfillment of public service labor obligations in the form of cash contributions. The collected funds must be deposited into the National Treasury to be allocated to the budgets of various levels according to the ratio prescribed in Clause 1 of this Article and recorded as follows: when collecting, record in Chapter (B,C,D) type 10, Clause 05, Item 053, Sub-item 01; when spending, record according to the corresponding chapter, type, clause, item, sub-item of the State Budget Manual.

The Voluntary Labor Day Fund for Public Services in cash not used up in a given year may be transferred to the next year's budget upon approval by the competent authority.

3. The establishment of records for tracking the use of the Voluntary Labor Day Fund for Public Services; accounting, settlement of expenditures from the Voluntary Labor Day Fund for Public Services shall be carried out in accordance with the current financial management regulations.

Article 3.

Principles of Use of the Voluntary Labor Day Fund for Public Services

1. The Voluntary Labor Day Fund for Public Services is used for purposes specified in Article 9 of the Ordinance on Public Service Labor Obligations and detailed in Article 3 of Decree No. 81/2000/ND-CP dated December 29, 2000 of the Government. The Voluntary Labor Day Fund for Public Services implements financial transparency in accordance with current laws.

2. The Voluntary Labor Day Fund for Public Services at a certain level is managed and used by that level in accordance with these Regulations and other related national regulations. In special cases requiring support from the Voluntary Labor Day Fund for Public Services at a higher level, the requesting level must prepare a plan. The Voluntary Labor Day Fund for Public Services at the higher level will only provide support for the maintenance and construction of public utility works at the lower level if there is complete documentation and a support plan approved by the competent authority.

SPECIFIC CONTENTS ON MANAGEMENT AND USE OF THE VOLUNTARY LABOR DAY FUND FOR PUBLIC SERVICES

Article 4:

Establishing the Fund Plan

1. Based on the record of the annual implementation of community labor obligations, the People's Committee at the commune level shall be responsible for establishing the plan for the fund of community labor days for the year.

2. The total number of community labor obligation days calculated according to the list of subjects who must perform community labor obligations arising in the year is the total source of the community labor day fund for the year.

3. The plan for the community labor day fund serves as the basis for the People's Committees at all levels to establish plans for using community labor for public purposes annually.

Article 5:

Allocation and Acceptance of the Fund

1. The community labor day fund is allocated to authorities at all levels according to the ratio and authority specified in Article 17 of the Ordinance on Community Labor Obligations and detailed guidance provided in Article 7 of Decree No. 81/2000/NĐ-CP dated December 29, 2000, guiding the implementation of the Ordinance on Community Labor Obligations.

2. The People's Committees at all levels shall open accounts for the community labor day fund at the State Treasury to accept, manage, and use the allocated funds as stipulated in Clause 1 of this Article.

Article 6.

Managing the Fund

1. The People's Committee at the commune level shall directly manage the community labor day fund within its jurisdiction.

2. In cases where there are changes in the community labor day fund due to notifications from subjects responsible for performing community labor obligations, the People's Committee at the commune level shall adjust (increase or decrease) the fund to prepare a suitable usage plan.

3. When there are changes in the community labor day fund, the People's Committee at the commune level must report to the People's Committee at the district level. The People's Committee at the district level will review and consolidate reports submitted by the People's Committee at the provincial level for the entire province, serving as the basis for allocating, inspecting, and planning the use of the community labor day fund in the locality.

Article 7:

Basis for Using Direct Community Labor Days

1. The basis for mobilizing and using direct community labor days is the annual work using community labor included in the plan for using the community labor day fund at each level.

2. The number of direct community labor days used for public works at a certain level must be within the scope of the community labor day fund allocated to that level of authority.

3. If the commune needs to supplement the community labor day fund from the district-level community labor day fund, the People's Committee at the commune level must request the People's Committee at the district level to consider and support within the framework of their own usage plan.

4. If the district needs to supplement from the provincial-level community labor day fund, the People's Committee at the district level must request the People's Committee at the provincial level to consider and support within the framework of their own usage plan.

Article 8.

Implementing Mobilization of Community Labor Days

1. The Chairman of the People's Committee at the commune level issues a decision to mobilize community labor obligations for citizens residing in the area based on the annual plan for using community labor decided by the People's Council at the commune level or based on the demand for community labor days from higher-level People's Committees.

The annual mobilization of community labor obligations must minimize the impact on production, work, and study of agencies, organizations, units, and citizens.

2. The decision to mobilize community labor days must be directly notified to those being mobilized or through their families at least seven days before the date of performing community labor.

3. In cases where someone else performs the work in place or pays money instead, the person with the community labor obligation must report to the People's Committee at the commune level where the obligation is performed at least three days before the date of performing the community labor obligation.

4. In cases where the person with the community labor obligation fulfills the obligation by paying money, the People's Committee at the commune level shall be responsible for mobilizing additional labor to make up for the required number of community labor days for the project or to prepare a plan for using the community labor day fund in cash to hire substitute labor.

Article 9.

Responsibilities for Managing and Using the Community Labor Day Fund Through Direct Community Labor

1. Any agency or unit that uses direct community labor days must ensure working conditions in accordance with the provisions of the law.

2. The People's Committees at all levels shall monitor the number of direct community labor days used at each level to reduce the community labor day fund for the year.

3. Annual expenses for organizing mobilization and managing and using the community labor day fund through direct community labor include management costs, propaganda, vocational training, mid-term reviews, final summaries, rewards, and other directly related costs, which are guaranteed by local budgets in accordance with the State Budget Law.

Article 10.

COLLECTION OF THE LABOR DAY FUND FOR PUBLIC SERVICES IN CASH

1. The contribution in cash to the Labor Day Fund for Public Services shall be made in cases where the person obligated to perform public service labor does not directly participate in such labor and there is no substitute worker.

2. The amount of money paid instead of one day of public service labor shall be determined by the People's Council at the provincial level in accordance with the actual conditions of each area within the locality. The highest amount shall not exceed 120% of the daily wage based on the national minimum wage set by the State.

3. When receiving money, the People's Committee at the commune level shall issue a receipt for the payment according to Model C27a-X stipulated in Decision No. 827/1998/QĐ-BTC dated July 4, 1998 of the Ministry of Finance and prepare a list of the funds collected to be deposited into the State Treasury. The State Treasury shall allocate the Labor Day Fund for Public Services in Cash to various levels of budget in accordance with Article 5 of this Regulation.

Article 11:

CONTENTS OF USING THE LABOR DAY FUND FOR PUBLIC SERVICES IN CASH

The Labor Day Fund for Public Services in Cash shall be used in the following cases:

1. To pay wages for workers in projects that fall under the category of public service labor when sufficient direct public service labor cannot be mobilized, provided that it is approved by the competent authority.

2. To provide benefits to individuals who suffer work-related injuries while performing annual public service labor obligations as prescribed in points a, b, and d of Clause 3, Article 12 and Clause 1, Article 13 of Decree No. 81/2000/NĐ-CP dated December 29, 2000 of the Government.

3. To provide benefits to individuals who fall ill while directly performing public service labor and have not joined the health insurance program as prescribed in Article 29 and Clause 1, Article 30 of the Ordinance on Public Service Labor Obligations.

4. The use of the Labor Day Fund for Public Services in Cash as stipulated in Clauses 1, 2, and 3 of this Article shall follow the principle that the level which uses public service labor shall use its own fund to make payments. In cases where assistance from a higher-level fund is necessary, it shall be carried out in accordance with Clause 3, Article 7 of this Regulation.

The Labor Day Fund for Public Services in Cash shall settle subsidies and support payments to eligible recipients upon meeting the current payment conditions.

5. Based on the decision approving the competent authority or the authorization to spend from the managing and using agency, the State Treasury shall process the disbursement of funds from the Labor Day Fund for Public Services in Cash account to pay subsidies to eligible recipients; and handle the transfer of funds to support agencies at lower levels that are supported by the upper-level Labor Day Fund for Public Services.

Article 12.

MANAGEMENT AND USE OF THE LABOR DAY FUND FOR PUBLIC SERVICES IN CASH

1. The Chairman of the People's Committee at the level managing and using the Labor Day Fund for Public Services in Cash shall be responsible for that level.

2. The management and use of the Labor Day Fund for Public Services in Cash must be carried out according to plans, for intended purposes, ensuring fairness, economy, and achieving practical effectiveness. All expenditures must comply with regulations and be supported by valid documentation.

Article 13:

PEOPLE'S COMMITTEE AT THE COMMUNE LEVEL

1. The People's Committee at the commune level is the direct supervisory body over persons obligated to perform public service labor within its jurisdiction.

2. The People's Committee at the commune level is responsible for preparing an annual plan for the use of the Labor Day Fund for Public Services and submitting it to the People's Committee at the district level, and implementing the management and use of the Labor Day Fund for Public Services allocated in accordance with Article 5 of this Regulation.

3. The People's Committee at the commune level shall conduct inspections and supervision of agencies and units utilizing public service labor for public works within its jurisdiction to ensure effective, economical use and protect the rights of workers.

Article 14.

District People's Committee

1. The People's Committee at the district level is responsible for accepting, monitoring, and using the Labor Day Fund for Public Services allocated in accordance with Article 5 of this Regulation.

2. The People's Committee at the district level is responsible for consolidating the sources of the Labor Day Fund for Public Services within its jurisdiction and submitting them to the People's Committee at the provincial level for consolidation; and implementing the supplementation of the Labor Day Fund for Public Services for communes in accordance with Clause 3, Article 7 of this Regulation.

3. The People's Committee at the district level shall conduct inspections and supervision of agencies and units utilizing public service labor for public works within its jurisdiction to ensure effective, economical use and protect the rights of workers.

Article 15.

PEOPLE'S COMMITTEE AT THE PROVINCIAL LEVEL

1. The People's Committee at the provincial level is responsible for accepting, monitoring, and using the Labor Day Fund for Public Services allocated in accordance with Article 5 of this Regulation.

2. The People's Committee at the provincial level shall implement the supplementation of the Labor Day Fund for Public Services for districts in accordance with Clause 4, Article 7 of this Regulation.

3. The People's Committee at the provincial level is responsible for consolidating the plans for the use of the Labor Day Fund for Public Services throughout the province; conducting inspections and supervision of agencies and units utilizing public service labor for public works within its jurisdiction to ensure effective, economical use and protect the rights of workers.

Article 16.

RESPONSIBILITIES OF FINANCIAL AUTHORITIES AT ALL LEVELS

1. Financial authorities at all levels are responsible for assisting the People's Committees at their respective levels in managing the Labor Day Fund for Public Services in accordance with this Regulation.

2. Organizing the monitoring and inspection of the management and use of the Labor Day Fund for Public Services.

3. Upon completion of public works, they shall manage assets formed from public service labor in accordance with the current financial management system.

REPORTING AND FINANCIAL DISCLOSURE

Article 17.

FISCAL YEAR OF THE LABOR DAY FUND FOR PUBLIC SERVICES

1. The fiscal year of the Labor Day Fund for Public Services begins on January 1 and ends on December 31 each year.

2. At the end of the fiscal year, within 45 days, the agency managing and using the Labor Day Fund for Public Services must prepare a final report on the fund to the superior supervising agency. The report must fully and truthfully reflect the status of the Labor Day Fund for Public Services at the time of preparation, as well as the income and expenditure situation of the fund. For the Labor Day Fund for Public Services in Cash, it must include confirmation of the account balance from the State Treasury.

Article 18.

FINANCIAL DISCLOSURE OF THE LABOR DAY FUND FOR PUBLIC SERVICES

The Fund for public welfare labor days shall publicly disclose its finances in accordance with the provisions of Decision No. 225/1999/QD-TTg dated November 20, 1998 of the Government Chairman on issuing the Regulation on Public Disclosure of Finances for state budgets at all levels, budgetary units, state-owned enterprises, and funds with revenues from contributions by the people; and in accordance with the guidance provided in Circular No. 29/1999/TT-BTC dated March 19, 1999 of the Ministry of Finance on implementing public disclosure of finances for funds with revenues from contributions by the people.