Circular No. 92/2009/TT-BTC guiding the payment of expenses from the state budget for organizations and individuals participating in search and rescue operations, disaster response, and emergency management.

CIRCULAR

Guidelines for the payment of expenses from the state budget to organizations and individuals participating in search and rescue operations, disaster response, and emergency management activities.

Search and rescue operations, disaster response, and emergency management activities

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decision No. 118/2008/QĐ-TTg dated August 27, 2008, issued by the Prime Minister, on financial management regulations for search and rescue operations, disaster response, and emergency management activities;

After receiving opinions from the National Committee for Search and Rescue, the Central Steering Committee for Flood and Storm Control, and relevant ministries, sectors, and localities, the Ministry of Finance issues guidelines for the payment of expenses from the state budget to organizations and individuals mobilized or voluntarily participating in search and rescue operations, disaster response, and emergency management activities as follows:

PART I. GENERAL PROVISIONS

Article 1.

1. This Circular provides guidance on certain specific items of expenditure, special rates of expenditure, procedures, and methods for the payment of expenses from the state budget to organizations and individuals mobilized or voluntarily participating in urgent tasks arising during the year related to search and rescue operations, disaster response, and emergency management activities (hereinafter referred to as urgent search and rescue tasks).

tasks of investment development expenditure, operational expenditure for maintaining regular activities, urgent tasks arising during the year related to search and rescue operations, disaster response, and emergency management activities; the process of preparing budgets, implementing, and settling accounts for state budget funds for search and rescue operations, disaster response, and emergency management activities shall be carried out in accordance with the financial management regulations for search and rescue operations, disaster response, and emergency management activities issued together with Decision No. 118/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister.

3. Policies, systems, norms, and unit prices for investment development expenditure, operational expenditure for maintaining regular activities of search and rescue operations, disaster response, and emergency management activities shall be implemented in accordance with current relevant laws and regulations.

Article 2. The sources of funds for implementing search and rescue operations, disaster response, and emergency management activities shall be implemented according to the current classification:

1. The central budget shall ensure funding for the National Committee for Search and Rescue, the Central Steering Committee for Flood and Storm Control, agencies and units assigned the task of permanent search and rescue operations under central ministries and agencies; organizations and individuals who voluntarily participate or are directly mobilized by these agencies and units within their authority to participate in search and rescue operations, disaster response, and emergency management activities.

2. Local budgets shall ensure funding for agencies and units assigned the task of permanent search and rescue operations at the local level; organizations and individuals who voluntarily participate or are directly mobilized by these agencies and units within their authority to participate in search and rescue operations, disaster response, and emergency management activities.

3. Organizations and individuals rescued have the responsibility to pay all costs incurred in connection with rescue operations to the organizations and individuals carrying out rescue operations according to contracts or agreements reached between both parties in an appropriate form (except in cases where the state budget pays the cost of rescue operations according to Clause 3, Article 4 of the Financial Management Regulations for Search and Rescue Operations, Disaster Response, and Emergency Management Activities issued together with Decision No. 118/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister).

Article 3. Expenditure for search and rescue operations, disaster response, and emergency management activities shall be recorded as a separate item in the annual state budget expenditure estimates of central ministries and agencies and local agencies and units.

Article 4. State budget funds allocated for search and rescue operations, disaster response, and emergency management activities shall be managed and used for their intended purposes, in accordance with established regulations, promptly and fully recorded in accounting books, subject to inspection and supervision by competent authorities and settled according to current regulations.

PART II. SPECIFIC PROVISIONS

Article 5.Contents and levels of special expenses for implementing urgent search and rescue tasks arising in the year:

1. Costs of raw materials provided for urgent search and rescue tasks:

Raw materials provided for urgent search and rescue tasks include: gasoline, diesel, coal, iron and steel, cement, soil, stone, sand, gravel, wood, bamboo mats, reeds, tarpaulins, jute bags, and other raw materials directly serving search and rescue activities.

In cases where urgent work requirements necessitate the mobilization of raw materials from external organizations or individuals, payment will be made through either return in kind (physical goods) or monetary value (price) based on agreements between the organization or unit assigned the permanent search and rescue task and the owner of the raw materials at the time of mobilization. If no agreement can be reached, the organization or unit may mobilize and pay according to market prices or the price of equivalent raw materials at the time of payment.

The consumption quotas for raw materials to ensure the implementation of urgent search and rescue tasks shall be carried out in accordance with the regulations of competent state agencies.

2. Costs of using equipment and repairing equipment for urgent search and rescue tasks:(including payments to vehicle owners participating in rescue operations as stipulated in Clause 3, Article 4 of the Financial Management Regulation for Search and Rescue Activities, issued together with Decision No. 118/2008/QĐ-TTg dated August 27, 2008 by the Prime Minister):

- Equipment used for urgent search and rescue tasks includes vehicles transporting people, supplies, equipment, and raw materials when performing tasks such as road, waterway, airway, and other equipment directly serving search and rescue activities.

- Costs of using equipment: if the organization or unit assigned the permanent search and rescue task must use equipment from organizations or individuals to serve urgent search and rescue tasks, payment will be based on contracts or agreements for the use of equipment (in appropriate forms) between the authorized representative of the organization or unit assigned the permanent search and rescue task and the owner of the equipment.

The basis for determining the amount of equipment usage fees when signing contracts or agreements for the use of equipment is based on the technical specifications of the equipment, quotas, and unit prices set by competent state agencies, and the actual situation when urgent search and rescue tasks arise.

- Costs of repairing equipment: if the organization or unit assigned the permanent search and rescue task causes damage to equipment belonging to organizations or individuals while using it to serve urgent search and rescue tasks, the organization or unit assigned the permanent search and rescue task is responsible for repairing the equipment or paying the repair costs to restore the original condition of the equipment. The basis for determining the payment amount is based on the settlement documents for the repair contract that is direct, reasonable, and valid after deducting the insurance payment (if any).

- Costs of compensating for equipment: if the organization or unit assigned the permanent search and rescue task causes loss or irreparable damage to equipment belonging to organizations or individuals while using it to serve urgent search and rescue tasks, the head of the organization or unit assigned the permanent search and rescue task is responsible for compensating the owner of the equipment according to the agreement but not exceeding the market price of new equipment (or equivalent new equipment) at the time of payment.

3. Costs of additional expenses incurred during the implementation of urgent search and rescue tasks:

a. Payment for overtime meetings for representatives attending planning meetings for urgent search and rescue tasks:

- For meetings organized by the National Committee for Search and Rescue, the Central Steering Committee for Flood and Storm Control, the Standing Office of the National Committee for Search and Rescue, and the Standing Office of the Central Steering Committee for Flood and Storm Control: the maximum payment for the meeting chairperson is 150,000 VND/person/session, and for other representatives is 100,000 VND/person/session.

- For meetings organized by the steering committees (commanders) of central ministries, agencies, and localities: the maximum payment for the meeting chairperson is 100,000 VND/person/session, and for other representatives is 70,000 VND/person/session.

Agencies sending representatives to the aforementioned meetings shall not pay overtime to the staff members who are assigned to attend these meetings.

b. Additional food expenses for forces directly mobilized or voluntarily participating in urgent search and rescue tasks: the maximum payment is 50,000 VND/day/person.

c. Allowance for duty performance for forces directly mobilized or voluntarily participating in urgent search and rescue tasks: the maximum payment for one person per day is twice the daily wage rate based on the minimum wage prescribed by the Government.

Example: According to Decree No. 33/2009/NĐ-CP dated April 6, 2009 of the Government, the general minimum wage for remunerating workers from May 1, 2009 is 650,000 VND/month; the daily wage paid to workers based on the general minimum wage is 650,000 VND/22 days = 29,500 VND; therefore, the maximum allowance for one person per day participating in search and rescue is 2 x 29,500 VND = 59,000 VND.

For subjects who are civil servants, public officials, workers, and employees on maritime search and rescue vessels already receiving special sea allowances under Decision No. 148/2008/QĐ-TTg dated November 20, 2008 by the Prime Minister, they are not entitled to duty performance allowances under this Circular.

d. Provide慰问品和慰问金给直接执行突发救援任务并取得显著成绩或在执行任务中受伤的组织和个人：

- In cases where the慰问团由国家搜救委员会领导或中央防汛抗旱指挥部领导带队：对集体的最高支出为每单位5,000,000越南盾，对个人的最高支出为每人500,000越南盾。

- 在由各部委、中央机构或地方指挥（指挥官）领导带队的慰问团的情况下：对集体的最高支出为每单位3,000,000越南盾，对个人的最高支出为每人300,000越南盾。

đ. 支出用于国际搜救合作活动及涉及外国人的搜救活动：

对于根据有权机关的分配和调动命令赴国外执行搜救任务的越南力量：除了享受由国家预算保障的国家干部、公务员出国工作费用制度外，工作组成员还按照本通函第5条第3款c项的规定获得任务补助费。

e. 支出用于被救助对象：

- 向被救助的交通工具提供燃料，使其从发生搜救情况的地方运行到安全地点。

- 向被救助的个人（包括持有越南国籍和外国国籍的人）提供支出：

+ 按照搜救力量的基本伙食标准支付餐费。

+ 住宿费：搜救机构主动安排住宿。如果负责常设搜救任务的机构无法安排住宿，则应租用房间，支出标准按财政部2007年3月21日第23/2007/TT-BTC号通函规定的国家机关和公立事业单位出差费、会议费规定执行。

+ 其他相关费用：购买必要的个人用品（衣物、必需品），医疗护理费用，移交对象和其他合理费用。依据合理的合法凭证进行结算。

4. 突发搜救任务中的急救费用和医疗保障费用：

- 参加突发搜救任务的人员如遇事故，将接受医疗服务，并按现行制度报销医疗检查和治疗费用。报销金额以扣除保险公司支付的保险赔偿后的医疗检查和治疗费用收据为基础确定。

- 对于不属于国家财政支付工资的对象，在住院期间除医疗补助外，还将额外获得相当于本通函第5条第3款c项规定的平均每日劳动成本两倍的补助。

- 如果参加突发搜救任务的人员不幸在直接执行任务过程中死亡：

+ 属于强制性社会保险和自愿社会保险对象的人员：社会保险将按照《社会保险法》及其实施指南的规定支付抚恤金。

+ 不属于社会保险对象的人员：国家预算将提供相当于最低工资十个月的丧葬费；向死者家属提供相当于三十六个月最低工资的补偿。

同时，根据《优抚条例》及其实施指南的规定，考虑追授烈士称号和英雄称号。

Article 6. 根据本通函第5条规定的年度突发搜救任务产生的特殊支出内容和最高限额，各部部长、各部级机关首长、各省、直辖市人民委员会根据实际情况和预算能力决定具体支出额度，以适应年度突发搜救任务产生的特殊支出内容。

Article 7. 从国家预算中支付给动员参与突发搜救任务的组织和个人的资金支付程序和方式：

1. 支付程序：

a) 动员者的权限和责任：

- 发布动员人力和物资参与搜救行动的命令的权限由现行专业法规系统规定。 số lượng, phương tiện cho hoạt động tìm kiếm cứu nạn được quy định tại các hệ thống văn bản quy phạm pháp luật chuyên ngành hiện hành.

- 动员者的责任：

动员人力和物资必须通过“动员决定”书面形式进行。在紧急情况下，动员者可以采取适当的口头命令形式，但最迟应在发出命令后五个工作日内完成书面动员文件。

- 动员者有责任指导处理费用支付和损失赔偿事宜，按照本通函的指引进行。

b) 报告、审核和支付突发搜救任务费用的时间：

- 自搜救事件结束之日起十五个工作日内，直接参与或提供原物料、设备的组织和个人有责任汇总相关费用并提交发布调动力量和物资的机关或单位。

- 国家搜救委员会、中央防汛抗旱指挥部、各部委、中央机构和地方负责搜救任务的常设机构有责任：

+ 指导组织和个人汇总与突发搜救任务相关的费用。

+ To take the lead in coordinating with relevant agencies and units to verify and assess the files of organizations and individuals directly participating or having assets and means mobilized for urgent search and rescue missions.

+ To implement payment of related expenses for organizations and individuals directly participating or having raw materials, fuels, materials, or means mobilized for urgent search and rescue missions within thirty working days from the date of receiving the report.

c) Payment file:

(1) For payment of expenses due to mobilization of raw materials, fuels, and materials:

- Decision on mobilization by the competent authority.

- Confirmation by the Head of the Search and Rescue Command Board (Commander) of the agency or unit assigned the permanent search and rescue task (prepare an inventory to determine the quantity, volume, type, and value of raw materials, fuels, and materials used).

(2) For payment of expenses for using, repairing, or compensating for means:

- Decision on mobilization by the competent authority.

- Confirmation by the Head of the Search and Rescue Command Board (Commander) of the agency or unit assigned the permanent search and rescue task (prepare an inventory to determine the type of means and time of use).

- Contract or agreement for using means in an appropriate form.

- Inventory confirming the damage condition of the means and invoices, receipts for repair costs if the means are damaged, or a confirmation record in case of loss of means.

- Inventory and invoices, receipts for actual incurred expenses.

(3) For payment of expenses arising during the implementation of urgent search and rescue missions:

- Decision on summoning and mobilization by the competent authority.

- Confirmation by the Head of the Search and Rescue Command Board (Commander) of the agency or unit assigned the permanent search and rescue task (prepare an inventory to determine the number of participants and actual participation time).

(4) For payment of expenses for emergency medical care for victims and ensuring medical support for participating forces:

- Decision on summoning and mobilization by the competent authority.

- Confirmation by the Head of the Search and Rescue Command Board (Commander) of the agency or unit assigned the permanent search and rescue task (prepare an inventory to determine the number of forces provided medical assistance, inventory of medical service costs); confirmed by the competent health authority.

3. The State Bank of Vietnam guides the implementation of payments in cross-border trade activities.

Based on the budget estimate and urgent search and rescue tasks assigned by the competent authority, current state policies, regulations stipulated in this Circular, and the decision on approval of expenditure by the competent authority, agencies and units assigned the permanent search and rescue task shall withdraw the budget estimate at the State Treasury to settle actual, reasonable, and valid expenses incurred during the implementation of the task.

In cases where immediate payment of expenses to organizations and individuals directly participating in urgent search and rescue missions is necessary before completing the payment file, the head of the agency or unit assigned the permanent search and rescue task shall request the State Treasury office handling the transaction to temporarily advance funds to implement.

3. Source of payment funds:

The source of payment funds is paid from the budget estimate for implementing urgent tasks arising in the year assigned by the competent authority.

If this fund is not fully utilized in the year, it will be transferred to the next year for continued use and may not be used for other purposes.

In cases where this fund has been fully utilized in the year, to ensure a proactive source to continue implementing urgent search and rescue tasks expected to arise in the year, central ministries and agencies shall proactively report to the Ministry of Finance and the Ministry of Planning and Investment to submit to the Prime Minister for consideration and decision to supplement from the central government budget; local agencies and units shall proactively report to financial authorities, planning and investment authorities to submit to the People's Committee at the same level for consideration and decision to supplement from the local government budget.

PART III. IMPLEMENTING PROVISIONS

Article 8. This Circular takes effect forty-five days from the date of signature.

Article 9. During the course of implementation, if there are any difficulties, it is recommended that agencies and units report to the Ministry of Finance, the National Committee for Search and Rescue, and the Central Steering Committee for Flood and Storm Control for timely study and resolution./.