Joint Circular No. 86/2008/TTLT-BTC-BLDTBXH guiding the management and use of financial resources to implement Decision No. 19/2004/QD-TTg dated February 12, 2004 of the Prime Minister approving the Program on Preventing and Resolving the Situation of Street Children, Children Subjected to Sexual Abuse, and Children Forced to Engage in Hazardous Labor under Dangerous Conditions for the period 2004-2010.

JOINT CIRCULAR

Guidelines for managing and utilizing the financial resources to implement Decision No. 19/2004/QD-TTg dated February 12, 2004 of the Prime Minister on approving the Program to Prevent and Address the Situation of Street Children, Child Sexual Abuse, and Child Labor under Hazardous Conditions from 2004 to 2010

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 186/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor - War Invalids and Social Affairs;

Pursuant to Decision No. 19/2004/QD-TTg dated February 12, 2004 of the Prime Minister on approving the Program to Prevent and Address the Situation of Street Children, Child Sexual Abuse, and Child Labor under Hazardous Conditions from 2004 to 2010 (hereinafter referred to as Program 19);

The Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs hereby provide guidelines for managing and utilizing the financial resources to implement Program 19 as follows:

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

1. Program 19 shall be implemented through four Projects specified in Clause 4, Article 1 of Decision No. 19/2004/QD-TTg dated February 12, 2004 of the Prime Minister, specifically as follows:

- Project on Communication, Mobilization, and Capacity Building for Management;

- Project on Prevention and Assistance for Street Children;

- Project on Prevention and Resolution of Child Sexual Abuse;

- Project on Prevention and Resolution of Child Labor under Hazardous and Dangerous Conditions;

2. Financial resources for implementing Program 19 shall be allocated within the budget estimates of central ministries and sectors to carry out the program's tasks managed by the central level and supplemented with targeted funds for provinces and centrally-administered cities (hereinafter referred to as provinces) to carry out the program's tasks managed by localities.

3. In addition to the capital from the central budget, relevant ministries and sectors and localities shall proactively allocate financial resources and mobilize funding from organizations and individuals both domestically and internationally to implement activities aimed at promoting the implementation of the program's objectives.

II. SPECIFIC PROVISIONS

1. Content and expenditure levels for activities under Program 19:

1.1. Activities on communication, mobilization, and capacity building for management:

a) Expenditure for supporting information dissemination and publicity through mass media such as radio, television, and press: carried out in the form of contracts between the publicity task executing agency and radio, television, and press agencies. The choice of communication methods is decided by the agency responsible for carrying out the publicity task, ensuring suitability for each locality and group of localities.

b) Expenditure for supporting the production, reproduction, and distribution of various types of communication products (excluding printed newspapers and magazines). The expenditure level is based on actual product costs in line with market prices.

c) Expenditure for communication activities in key communes to cover the following items:

- Commune radio broadcasting (editing, broadcasting);

- Specialized lectures;

- Training expenses for staff directly involved in communication activities;

- Drinking water for small consultation groups (including participants and consultants);

- Repairing banners and slogans;

- Expenses for decoration and renting transportation means (if applicable).

The support level and number of key communes are determined by the Department of Labor, Invalids, and Social Affairs, submitted to the Chairman of the Provincial People's Committee for approval, in accordance with the allocated budget estimate and conditions of each commune, focusing on key areas and regions with difficult socio-economic conditions.

d) Expenditure for organizing communication contests on preventing and addressing the situation of street children, child sexual abuse, and child labor under hazardous and dangerous conditions approved by the Minister of Labor, Invalids, and Social Affairs (for central-level contests) and by the Director of the Department of Labor, Invalids, and Social Affairs (for local contests), including the following expenditure items:

- Question paper compilation and answer keys (including scoring criteria): maximum not exceeding VND 500,000 per question paper and answer key;

- Training allowance for exam marking, contest judging panel, and result announcement: maximum not exceeding VND 200,000 per person per day;

- Training allowance for organizing committee members: maximum not exceeding VND 150,000 per person per day;

- Prizes:

+ Team prizes: from VND 200,000 per prize to VND 2,000,000 per prize.

+ Individual prizes: from VND 100,000 per prize to VND 1,000,000 per prize.

Depending on the scale of the contest organization (central, provincial, district level), the head of the organizing agency decides the number of prizes and specific expenditure levels for each prize within the aforementioned expenditure range and within the allocated budget estimate.

- Other expenditure items serving the contest (if any) such as: renting stages, sound systems, lighting, props, decorations; training allowances for service personnel, hosts (MCs); travel, food, and accommodation allowances for contestants traveling from afar; office supplies; fuel or rental transportation expenses,... The expenditure level is implemented according to the current state regulations. In cases where there are no specific expenditure levels, the head of the organizing agency decides the expenditure level within the allocated budget estimate.

- Expenditure for compiling contest results reports: VND 500,000 per report for the central level, VND 300,000 per report for the provincial level, VND 200,000 per report for the district level, and VND 100,000 per report for the commune level.

e) Expenditure for awarding prizes to communication products on preventing and addressing the situation of street children, child sexual abuse, and child labor under hazardous and dangerous conditions decided by the Ministry of Labor, Invalids, and Social Affairs or the People's Committee of centrally-administered cities and provinces. Prize level A: VND 500,000 per product; level B: VND 300,000 per product; level C: VND 200,000 per product.

e) Training for professional skills, specialized conferences, regular meetings, mid-term reviews, final reviews, and reports on the implementation of projects: The content and expenditure levels shall be carried out according to the provisions of Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, stipulating the working expense system and conference organization expenses for state agencies and public service units, and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

g) Training and capacity building for staff involved in protecting children in difficult circumstances: The content and expenditure levels shall be carried out according to Circular No. 51/2008/TT-BTC dated June 16, 2008, issued by the Ministry of Finance, guiding the management and use of training and capacity-building funds for civil servants and state employees. For full-time staff, commune-level civil servants, and non-full-time staff in communes located in highland, remote, border, and island areas, all learning, food, accommodation, and travel costs shall be covered according to Article 8 of Decree No. 121/2003/NĐ-CP dated October 21, 2003, issued by the Government regarding policies for civil servants and state employees at commune, ward, and town levels.

1.2. Activities for protecting and assisting children:

a) Expenses for transportation costs to send children back to their families or places of residence and rental fees for transportation means (if applicable) to bring them back to their families or places of residence. The expenditure level shall be based on the usual transport fare in the locality or actual fuel costs (if the unit arranges its own transportation means) or rental contracts (if renting from outside).

b) Expenses for food support for children:

- Food expenses during the journey back to their families or places of residence: A maximum support of 25,000 VND per child per day, not exceeding three days.

- Food expenses during the treatment period at healthcare facilities: An expenditure level of 25,000 VND per child per day, with a maximum support period of up to thirty days.

- Street children, children who have been sexually abused, and children forced to engage in heavy labor under hazardous conditions while waiting to return home or to their places of residence, when placed in centralized facilities or temporary social welfare institutions, will receive food assistance at a rate of 15,000 VND per child per day, with a maximum duration of thirty days.

c) Support for children in difficult circumstances after returning to their families or places of residence:

- Immediate living difficulties support for children from poor households (as defined by the Prime Minister's poverty standard): A minimum support of 240,000 VND per child per month, with a maximum duration of three months.

- One-time support for purchasing textbooks and school supplies for children continuing their general education or supplementary education: An expenditure level of 300,000 VND per child.

- Children aged 13 years or older who are eligible for this project, in good health, and willing to learn a trade, introduced by the Department of Labor, Invalids, and Social Affairs to short-term vocational training centers, will receive one-time vocational training funding support. The support period is based on the actual training months of each trade but does not exceed nine months, with a minimum level as follows:

+ Support for vocational training centers accepting children eligible for the Project: 300,000 VND per child per month.

+ Support for food, accommodation, and travel expenses for children: 240,000 VND per child per month.

The support provided to children after they return home or to their places of residence, as mentioned above, will only be implemented once and will not be provided to children who become street children again or are forced to engage in heavy labor under hazardous conditions. The procedures and formalities for providing support to children are carried out according to the provisions of Article 2, Part II of this Circular.

d) For children injured at work or sexually abused, in addition to the aforementioned support, they may also be considered for medical expenses and examination and treatment costs according to the current hospital fee rates of public healthcare facilities. The maximum support is 1,000,000 VND per child (only once). Specifically, children under six years old are exempted from all healthcare costs at public healthcare facilities according to regulations. For children from poor households who have been sexually abused, support for hiring experts to provide counseling and recovery services for psychological and physical injuries is provided at 50,000 VND per session (maximum twenty sessions).

đ) For street children, children who have been sexually abused, and children forced to engage in heavy labor under hazardous conditions who are orphaned or abandoned, or whose parents are missing or deceased according to Article 78 of the Civil Code, or who lack the ability to care for them according to the law; or whose parents are serving prison sentences and have no caregivers; or who are infected with HIV/AIDS from poor households, consideration will be given to receiving them into social welfare institutions for care according to Decree No. 67/2007/NĐ-CP dated April 13, 2007, issued by the Government on policies to assist social welfare beneficiaries.

1.3. Management and operational activities:

a) Expenses for investigation and survey according to the approved content of each Project, investigating awareness about preventing and addressing the situation of street children, children who have been sexually abused, and children forced to engage in heavy labor under hazardous conditions. The content and expenditure levels shall be carried out according to the provisions of Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for implementing surveys from state budget sources.

b) Expenses for supporting the development, maintenance, and expansion of intervention models and assistance for street children, children who have been sexually abused, and children forced to engage in heavy labor under hazardous conditions in pilot communes according to the decision approved by the Chairman of the Provincial People's Committee or the Minister of Labor, Invalids, and Social Affairs (for pilot models funded from the budget of the Ministry of Labor, Invalids, and Social Affairs).

c) Expenses for creating electronic information or databases: The content and expenditure levels shall be carried out according to the provisions of Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance, guiding the expenditure levels for creating electronic information.

d) Support travel expenses for volunteers and collaborators who do not receive state budget salaries for the work of gathering, researching the origins, and bringing流浪儿童、遭受性侵犯的儿童和从事繁重劳动、在有害或危险条件下工作的儿童到集中机构、社会福利机构，并送他们回家或常住地。对于参与该计划活动并领取国家预算工资的工作人员，负责该计划的机构有责任支付差旅费。费用内容和标准按照现行差旅费制度执行。

đ) Support for writing and compiling specialized materials for each project: The maximum expenditure shall not exceed 50,000 VND per standard page of 300 words.

e) Support for establishing files for wandering children, children subjected to sexual abuse, and children engaged in heavy labor under hazardous and dangerous conditions: The expenditure level is 25,000 VND per file (including the cost of photographing the child).

g) Support for inspection and evaluation activities related to the implementation of program contents: Expenditure levels follow the current travel expense regulations.

h) Support for seminars and research on the construction and improvement of policies for protecting and caring for children. Content and expenditure levels comply with current state regulations.

2. Procedures and formalities for supporting children:

2.1. Establishing and transferring children's files:

- Files for wandering children, children subjected to sexual abuse, and children engaged in heavy labor under hazardous and dangerous conditions must include photographs of the children and fully record all information according to the prescribed model (Annex 01 attached).

- Children's files are established by the Department of Labor, Invalids, and Social Affairs (at the place where the children arrive) and transferred to the Department of Labor, Invalids, and Social Affairs (at the place from which the children depart) for management.

- At the location where the children arrive: the Department of Labor, Invalids, and Social Affairs is responsible for coordinating with relevant agencies to ensure the safe and swift return of the children to their home areas, while transferring the children's files to relevant agencies for monitoring and management.

- At the location where the children depart: the Department of Labor, Invalids, and Social Affairs is responsible for organizing the reception and return of the children to their families or places of residence, and implementing the support policy for children according to the prescribed regulations.

- Once the children have returned to their permanent residence, the files are handed over and stored at the People's Committee of the commune or ward where the children reside.

2.2. Formalities for supporting children:

To receive support after returning to their families or places of residence as stipulated in Point c, Clause 1.2, Article 1 of this Circular, families with children or the children themselves who wander or engage in heavy labor under hazardous and dangerous conditions must submit an application and commit to not wandering or engaging in such labor again (application form according to Annex 02 attached). The application must be confirmed by the village head, team leader, or ward chief and sent to the People's Committee of the commune for review and opinion, then forwarded to the Department of Labor, Invalids, and Social Affairs for resolution. For cases where children live in social welfare institutions, the application should be submitted to the Director of the social welfare institution for resolution according to the provisions of this Circular and other guiding documents for implementing Decree 67/2007/NĐ-CP dated April 13, 2007 of the Government on assistance policies for social welfare beneficiaries.

For children subjected to sexual abuse, there is no need to submit an application; based on the children's files and confirmation by the People's Committee of the commune, the Department of Labor, Invalids, and Social Affairs will handle the procedures to request the Chairman of the People's Committee of the district to decide on providing support to the children according to the prescribed regulations.

3. Establishment, allocation, management, disbursement, and settlement of funds for implementing the program:

3.1. Establishment and allocation:

Annually, based on the tasks and objectives of Program 19, the implementation situation of the previous year, and the state budget capacity, the Ministry of Finance notifies the Ministry of Labor, Invalids, and Social Affairs of the budgeted amount for implementing Program 19.

Based on the notification from the Ministry of Finance, the implementation situation of the previous year, and the goals and tasks of the planned year of the Program, the Ministry of Labor, Invalids, and Social Affairs establishes the budget and detailed funding allocation plan for each ministry, sector, and locality, and submits it to the Ministry of Finance.

The Ministry of Finance takes the lead and coordinates with the Ministry of Labor, Invalids, and Social Affairs to unify the funding allocation plan for ministries, sectors, and localities, and incorporates it into the state budget draft and the central budget allocation plan for submission to the Prime Minister for approval by the National Assembly.

3.2. Management, disbursement, and settlement:

The management, disbursement, and settlement of funds for implementing Program 19 shall be carried out in accordance with the State Budget Law and other relevant laws of the state. Units using Program 19 funds must maintain accounting books to record, account for, and settle the program funds provided to the unit according to the current administrative and public service accounting system regulations.

For activities under Program 19 where the Department of Labor, Invalids and Social Affairs enters into contracts with agencies and units to implement, the vouchers serving as the basis for settlement and finalization shall be retained at the Department of Labor, Invalids and Social Affairs, including: The contract for performing tasks (accompanied by detailed budget estimates approved by the Department of Labor, Invalids and Social Affairs); The acceptance record; The contract termination record; Payment orders or payment vouchers and related documents; Specific expenditure invoices and vouchers kept by the implementing agency according to current regulations. The agency or unit executing the contract shall be responsible for implementing the tasks of Program 19 as stipulated in the signed contract, directly using the financial funds according to the current expenditure regime (without having to settle accounts with the agency's budget) but must maintain separate records for monitoring purposes. Immediately upon completion of the contract, it shall be responsible for preparing a final settlement report on the allocated funds as prescribed and submitting it to the Department of Labor, Invalids and Social Affairs. The Department of Labor, Invalids and Social Affairs shall be responsible for terminating the contract, reviewing the final settlement, and consolidating it into the final settlement of the Department of Labor, Invalids and Social Affairs.

4. Report:

Every six months and at year-end, the Department of Labor, Invalids and Social Affairs shall be responsible for reporting to the People's Committee of the province or centrally-administered city and the Ministry of Labor, Invalids and Social Affairs on the implementation progress and results of the projects under Program 19.

Based on the reports from localities, the Ministry of Labor, Invalids and Social Affairs shall compile and evaluate the implementation situation and results of Program 19 to report to the Prime Minister.

III. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette and replaces Circular Jointly Issued No. 16/2005/TTLT/BTC-UBDSGĐ&TE-BLĐTB&XH dated March 3, 2005, issued by the Ministry of Finance - Population, Family Planning and Youth Committee - Ministry of Labor, Invalids and Social Affairs, guiding the management and use of funds for the implementation of Decision No. 19/2004/QĐ-TTg dated February 12, 2004, of the Prime Minister approving the Program on Preventing and Resolving the Situation of Street Children, Child Sexual Abuse, and Child Forced Labor in Hazardous Conditions for the period 2004-2010.

In the course of implementation, if there are difficulties, they should be promptly reflected to the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs for consideration and appropriate amendments and supplements.