Circular No. 90/2014/TT-BTC provides for the preparation of budgets, management, use, and settlement of funds guaranteed from the state budget to serve the Implementation Plan of the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the resolution of issues related to free migration and non-marital marriages in the border areas of the two countries.

CIRCULAR

Regulations on the preparation of budgets, management, utilization, and settlement of funds guaranteed from the state budget to serve the Implementation Plan for the "Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the Resolution of Issues Related to Free Migration and Unregistered Marriages in Border Areas"state budget to serve the Project implementing the "Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the settlement of issues related to unauthorized migrants and non-marital marriages in the border areas of the two countries"Socialist Republic of Viet Nam and the Government of the Lao People's Democratic Republic on the settlement of issues related to voluntary migrants and non-marital marriages in the border areas of the two countries”

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 2627/QĐ-TTg dated December 31, 2013 of the Prime Minister approving the Implementation Plan for the "Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the Resolution of Issues Related to Free Migration and Unregistered Marriages in Border Areas" (hereinafter referred to as the Implementation Plan under Decision No. 2627/QĐ-TTg);

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular regulating the preparation, management, utilization, and settlement of funds guaranteed from the state budget to serve the Implementation Plan for the "Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the Resolution of Issues Related to Free Migration and Unregistered Marriages in Border Areas":

Article 1. Scope of Regulation and Applicability

1. This Circular guides the preparation, management, utilization, and settlement of funds for implementing the Implementation Plan under Decision No. 2627/QĐ-TTg.

2. This Circular applies to agencies and units related to the preparation of budgets, management, utilization, and settlement of state budget funds to ensure the implementation of the Implementation Plan under Decision No. 2627/QĐ-TTg.

Article 2. Principles for managing, using, and settling accounts for funds

State budget funds guaranteed for implementing the Implementation Plan under Decision No. 2627/QĐ-TTg shall be ensured by the corresponding level of budget according to the provisions of the State Budget Law and other relevant legal documents, specifically:

1. Central budget ensures:

a) For activities of central ministries, sectors, and agencies: Ensured by the central budget, allocated together with the regular expenditure budget of central ministries, sectors, and agencies, and recorded as a separate item in the budget of these ministries, sectors, and agencies;

b) Funding support for Laos as stipulated in Clause 4, Article 10 of the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the Resolution of Issues Related to Free Migration and Unregistered Marriages in Border Areas.

2. Local budget ensures: Local budget ensures funding for activities within the scope of local responsibilities. For localities that have not yet achieved balanced budgets, the central government will provide targeted support to localities to implement in accordance with the provisions of Article 5 of this Circular.

3. State budget funds guaranteed for implementing the Implementation Plan under Decision No. 2627/QĐ-TTg must be managed and utilized for their intended purposes, in accordance with regulations, and in compliance with this Circular. Funds from sources of individual, organizational, and business sponsorships both domestically and internationally must be implemented in accordance with agreements with sponsoring organizations, businesses, and individuals both domestically and internationally, and in compliance with Vietnamese law. In cases where there is no agreement, implementation shall follow the provisions of this Circular.

Article 4. Contents of Expenditure

1. Common expenditure items applicable to central ministries, sectors, agencies, and localities:

a) Expenditure for Vietnamese delegations traveling to Laos for negotiations and meetings;

b) Expenditure for picking up and dropping off Laotian delegations traveling to Vietnam for negotiations and meetings;

c) Translation costs;

d) Training costs for staff involved in implementing the Implementation Plan;

đ) Costs for activities (domestic and international) serving surveys, investigations, statistics, and classification of free migrants and unregistered marriages; activities urging, inspecting, and correcting the process of granting Vietnamese citizenship, issuing certificates of Vietnamese nationality, and registering household registration; work verifying and receiving people returned by Laos or returning Laotians to their country: - Travel expenses (domestic and international); - Costs for compiling statistical reports, summarizing investigation results, classifying free migrants and unregistered marriages in border areas; compiling comprehensive reports on verification results to receive people returned by Laos or returning Laotians to their country;

e) Expenditure for publicizing, disseminating, and educating about border laws and regulations and the Agreement;

g) Regular operational costs of the Steering Committee for Implementing the Agreement and the Joint Expert Team; Joint Expert Team;

h) Costs for mid-term and final summary meetings on the implementation of the Implementation Plan;

i) Rewards for officials who have outstanding achievements during the implementation of the Implementation Plan;

k) Other incidental costs directly serving the implementation of the Implementation Plan (if any);

l) Costs for accepting, processing applications for Vietnamese citizenship, issuing certificates of Vietnamese nationality, registering household registration, and issuing necessary documents.

2. Special expenditure items applicable to localities: In addition to the common expenditure items specified in Clause 1, Article 3 of this Circular, localities may also incur the following expenditures:

a) Costs for food, accommodation, medical treatment, and transportation for Vietnamese nationals repatriated by Laos;

b) Funding support for Laos for the repatriation of Laotians back to their country until they are handed over at the designated handover point as stipulated in Clause 4, Article 10 of the Agreement, including costs for food, accommodation, medical treatment, and transportation for Laotians returning to their country;

c) Support for reintegration for Vietnamese nationals repatriated by Laos:

- Housing support;

- Land allocation and job placement support;

- Vocational training support;

- Medical support;

- Educational support;

- Immediate emergency assistance for those facing difficulties during the initial period after return before registering household registration (rice, tents for temporary shelter, medical support).

Article 4. Budgetary Allowance System

1. The contents of expenditures implemented according to the current state regulations on allowance systems and standards include:

a) Travel expenses for individuals traveling abroad: Implemented in accordance with the current regulations of the Ministry of Finance regarding travel allowances for state officials and civil servants traveling short-term abroad funded by the state budget.

b) Travel expenses for individuals traveling domestically; expenses for mid-year and year-end summary meetings on implementing the Project: Implemented in accordance with the current regulations of the Ministry of Finance regarding travel allowances and meeting organization costs for state agencies and public service units.

c) Translation expenses: Implemented in accordance with the current regulations of the Ministry of Finance stipulated in the document regulating reception expenses for foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses.

d) Training expenses for project participants (maximum 5 days): Implemented in accordance with the current regulations of the Ministry of Finance regarding budgetary allowances for training and capacity building for state officials and civil servants.

đ) Expenses for propaganda, dissemination, and legal education on border issues and provisions of the Agreement: Implemented in accordance with the current regulations of the Ministry of Finance and the Ministry of Justice regarding budgetary allowances for legal education and dissemination activities.

e) Reward expenses for outstanding cadres during the implementation of the Project: Implemented in accordance with the current regulations of the Law on Competitions and Rewards and guiding documents.

g) Other regular operating expenses of the Steering Committee for Implementing the Agreement, the Joint Expert Team, and the Joint Expert Group: Implemented in accordance with the current expenditure standards and regulations, and the head of the agency or unit is responsible for these expenses under the law; when settling accounts, they must base it on legal invoices and expense receipts.

2. Expenditure standards for certain special tasks are as follows:

a) Expenses for serving Vietnamese delegations visiting Laos for negotiations and meetings: Implemented in accordance with the current regulations stipulated in the Circular of the Ministry of Finance regarding travel allowances for state officials and civil servants traveling short-term abroad funded by the state budget. In addition, expenses for purchasing gifts for the host can be incurred, and the gift purchase expenses shall be implemented in accordance with point h, Clause 1, Article 2 of Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance (hereinafter referred to as Circular No. 01/2010/TT-BTC).

b) Expenses for picking up and dropping off within Vietnam for Laotian delegations visiting Vietnam for negotiations and meetings:

- Room rental and vehicle rental expenses for picking up and dropping off guests (if applicable): Based on actual conditions according to contracts with valid invoices and receipts.

- Social reception expenses are implemented at the level specified in point e, Clause 1, Article 2 of Circular No. 01/2010/TT-BTC of the Ministry of Finance.

- Banquet organization expenses: Each negotiation and meeting delegation is allowed two banquets (upon initial meeting and upon conclusion). The guest banquet expenses are implemented in accordance with point đ, Clause 1, Article 2 of Circular No. 01/2010/TT-BTC of the Ministry of Finance.

- Gift purchase expenses for the host, the gift purchase expenses are implemented in accordance with point h, Clause 1, Article 2 of Circular No. 01/2010/TT-BTC of the Ministry of Finance.

c) Subsidies for Vietnamese officials participating in domestic negotiation delegations: In addition to the current domestic travel allowance system, a subsidy of 150,000 VND per person per session is provided for members and officials listed as serving the negotiation delegation during preparation sessions and formal negotiation sessions.

d) Expenses for statistical reports, compiling results of investigations, classifying unauthorized migrants and non-marital marriages in border areas; compiling comprehensive results of verification to accept individuals returned from Laos or return Laotians to their country: 2,000,000 VND per report.

đ) Expenses for accepting and processing Vietnamese nationality applications, issuing certificates of Vietnamese nationality, registering household registration, and issuing other necessary documents: Implemented in accordance with the current regulations of the Ministry of Finance and the Ministry of Justice regarding procedures, formalities, and fee exemptions as stipulated in the Agreement.

e) Expenses for food, accommodation, medical treatment, and transportation for Vietnamese individuals returned from Laos and Laotians returned to their country by Vietnam:

- Maximum food and accommodation expenses: Not exceeding the current travel allowance standard for state officials and civil servants traveling domestically.

- Medical treatment expenses: Reimbursed based on valid and legitimate expense receipts.

- Transportation expenses for returning Vietnamese and Laotian individuals: Reimbursed based on valid and legitimate invoices. In cases where there are no invoices, the head of the agency or unit may decide to support up to the price of a medium-class bus ticket on the same route.

Expense receipts for the above items must have signatures or fingerprints confirming actual expenses from Vietnamese individuals returned from Laos and Laotians returned to their country by Vietnam.

g) Support expenses for reintegration for Vietnamese individuals returned from Laos: Depending on the specific circumstances of each individual and the financial capacity of localities, the Chairmen of Provincial People's Committees directly under the Central Government shall apply the following policies to specify support measures:

- Housing support: Applied in accordance with Decision No. 167/2008/QĐ-TTg dated December 12, 2008 of the Prime Minister on housing support policies for poor households; Decision No. 67/2010/QĐ-TTg dated October 29, 2010 of the Prime Minister amending and supplementing some articles of Decision No. 167/2008/QĐ-TTg.

- Land allocation and employment support: Applied in accordance with Decision No. 29/2013/QĐ-TTg dated May 20, 2013 of the Prime Minister on support policies for land allocation and employment for ethnic minority poor people and those with difficult living conditions in the Mekong Delta region for the period 2013-2015.

- Vocational training support: Apply according to Decision No. 1956/QD-TTg dated November 27, 2009 of the Prime Minister on vocational training for rural laborers until 2020;

- Health support: Apply the policy supporting participation in health insurance according to Decree No. 62/2009/NĐ-CP dated July 27, 2009 of the Government;

- Education support: Apply the policy supporting exemption and reduction of tuition fees according to Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption and reduction of tuition fees, support for learning expenses, and mechanisms for collecting and using tuition fees for educational institutions under the national education system from the 2010-2011 academic year to the 2014-2015 academic year; Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government amending and supplementing some articles of Decree No. 49/2010/NĐ-CP;

- Immediate emergency assistance for difficult subjects during the period they have not yet registered household registration and civil status: Provide 15 kilograms of rice per person per month for three months; provide 3 million VND per household for purchasing tents and tarpaulins for temporary shelter; provide average medical support of 50,000 VND per person per month (for three months);

Article 5. Budget preparation, management, and settlement

1. The preparation, management, disbursement, payment, and settlement of funds shall be carried out in accordance with the provisions of the State Budget Law and guiding documents thereof.

2. For funds implemented by local agencies: Each year, based on the progress of implementing the Project and the expenditure regulations stipulated in this Circular, local agencies shall prepare the budget for implementing the Project (including both the funds for implementing the Project guaranteed by the local budget and the portion requested to be supplemented by the central budget with specific purposes for the locality) and submit it to the competent authority in accordance with the State Budget Law and its guiding documents.

3. The management, expenditure, settlement, and clearance of funds for implementing the Project shall be conducted in accordance with current financial management systems and regulations. Unspent funds at the end of the year may be transferred to the following year for continued use in the Project's activities.

Article 6. Implementation Organization

1. This Circular takes effect from September 1, 2014, and ceases to be effective when the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on the resolution of issues related to free migration and non-marital cohabitation in the border areas of the two countries terminates its effectiveness.

2. Ministries, central agencies, and border provinces of Vietnam-Laos are responsible for implementing and guiding subordinate agencies and units to comply with the provisions of this Circular.

3. In case of any difficulties arising during implementation, agencies and units are requested to report to the Ministry of Finance for research and appropriate supplementation or amendment./.