JOINT CIRCULAR No. 96/2014/TTLT-BTC-BCA GUIDING THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON DRUG PREVENTION AND CONTROL FOR THE 2012-2015 PERIOD

 

JOINT CIRCULAR

Guidelines on the management and use of funds for implementing the National Target Program on Prevention and Control of Drugs for the period 2012-2015

||| The national target on preventing and combating drugs for the period of 2012-2015

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

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

Pursuant to Decree No. 77/2009/ND-CP dated September 15, 2009 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security; and Decree No. 21/2014/ND-CP dated March 25, 2014 of the Government amending and supplementing Clause 3 of Decree No. 77/2009/ND-CP dated September 15, 2009 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Public Security;

Pursuant to Decision No. 135/2009/QD-TTg dated November 4, 2009 of the Prime Minister promulgating the Management and Implementation Regulations of the National Target Programs;

Pursuant to Decision No. 1203/QD-TTg dated August 31, 2012 of the Prime Minister approving the National Target Program on Prevention and Control of Drugs for the period 2012-2015;

Pursuant to Circular No. 258/UBTVQH13-TCNS dated October 29, 2012 of the Standing Committee of the National Assembly regarding the objectives, tasks, timeframes, and specific resources of each component project under the National Target Programs for the period 2011-2015;

The Minister of Finance and the Minister of Public Security hereby issue this Joint Circular guiding the management and use of funds for implementing the National Target Program on Prevention and Control of Drugs for the period 2012-2015.

Article 1. Scope of application and scope of regulation.

1. This Joint Circular applies to ministries, central agencies, and provinces and centrally-administered cities (hereinafter referred to as localities) assigned tasks and funds from the National Target Program on Prevention and Control of Drugs for the period 2012-2015 pursuant to Decision No. 1203/QD-TTg dated August 31, 2012 of the Prime Minister.

2. This Joint Circular shall be implemented for projects and sub-projects under the National Target Program on Prevention and Control of Drugs as stipulated in Decision No. 1203/QD-TTg dated August 31, 2012 of the Prime Minister.

Article 2. Sources of funding for the Program include:

1. Central budget funds.

a) Development investment capital;

b) Operating expenses.

2. Local budget funds.

Clause 3. Other legitimate sources of funding.

Article 3. Content and levels of expenditure for the project "Equipping combat equipment and drug analysis tools for the People's Public Security forces"; the project "Equipping equipment and enhancing capacity for drug prevention and control by specialized forces within the Border Guard and Coast Guard - Ministry of National Defense"; and the project "Enhancing capacity for combating drug-related crimes of the Customs force" shall be carried out as follows:||| of the Customs Force shall be implemented as follows:

1. For expenditures using development investment capital, they shall be implemented according to current State regulations on the management and use of development investment capital from the State budget.

2. For the project "Enhancing capacity for combating drug-related crimes of the Customs force," the content and level of expenditure for supporting the enhancement of capacity for specialized drug prevention and control forces within the Customs force, which uses operating expense funds, shall be based on the approved project expenditure items to apply the expenditure levels stipulated in this Joint Circular.

3. For projects utilizing other legally raised funds. The content and level of expenditure shall be implemented according to the provisions of the sponsor at the financing agreements, or according to the expenditure levels specified by the sponsor representative, the Ministry of Finance, or the project management agency. In cases where the sponsor, sponsor representative, or the Ministry of Finance does not specify the content and level of expenditure, the provisions of this Joint Circular shall apply.

Article 4. Content and funding level of the project "Building drug-free communes, wards, and towns":

1. Funding for training and capacity building to enhance professional skills for staff involved in drug prevention and control work at communes, wards, and towns: The content and funding level shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, guiding the management and use of state budget funds for training and capacity building for civil servants.

2. Funding for education, propaganda, dissemination of legal knowledge, raising awareness on drug prevention and control; organizing campaigns to promote the Party's and State's policies on drug prevention and control, mobilizing the people not to plant drug-containing plants through mass media (newspapers, radio stations, television stations) and other forms of propaganda: The content and funding level shall be implemented in accordance with Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice, stipulating the preparation of budgets, management, use, and settlement of state budget funds to ensure the dissemination of laws and legal education for the public at the grassroots level.

3. Funding for supporting communication and propaganda activities at the commune, ward, and town levels including: Supporting editing, printing, and distributing educational materials on drug prevention and control, the maximum cost for editing is 75,000 VND per page of 350 words; the maximum cost for broadcasting support is 30,000 VND per session.

4. Funding for supporting inspection, detection, and eradication of areas planted with drug-containing crops: The level of support is based on the number of people and actual working days participating in the eradication of drug-containing plants, the agency responsible for the eradication of drug-containing crop areas shall provide support as follows:

a) People who do not receive salaries from the state budget: The maximum support level is 250,000 VND per day per person.

b) People who receive salaries from the state budget: The support level shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and meeting organization costs for state agencies and public institutions.

To avoid duplicate expenditures, the agency or unit responsible for the eradication of drug-containing plants shall notify in writing (in the invitation or summons letter) the agency or unit sending participants in the eradication of drug-containing plants that they will not have to pay this expense.

5. Funding for organizing registration and commitment implementation for building drug-free communes and wards; funding for organizing registration and management of drug addicts, funding for establishing files to request review of individuals eligible for centralized drug rehabilitation: The content and funding level shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, stipulating the management, use, and settlement of funds for conducting surveys and statistics, and Joint Circular No. 27/2012/TTLT-BTC-BLDTBXH of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, stipulating the management and use of funds for implementing the system of admission to medical facilities, contribution and exemption and support for individuals in medical facilities and community-based drug rehabilitation organizations.

Organizing preventive and anti-drug crime activities at the commune, ward, and town levels: Based on the budget estimate, assigned tasks, and local crime situation, the Chairman of the Provincial People's Committee shall submit to the Provincial People's Council for approval the content and funding level to organize implementation in line with the local reality.

Article 5. Content and level of expenditure of the project: "Improving the effectiveness of drug rehabilitation work, post-rehabilitation management, and researching and applying medical drugs and methods in treatment and functional recovery for drug users":

1. Expenditure to improve the effectiveness of drug rehabilitation work and post-rehabilitation management, including:

a) Expenditure on training, capacity building for leaders and staff involved in drug prevention and control, social evil prevention and control, and specialized staff in drug prevention and control: The content and level of expenditure shall be carried out according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, guiding the management and use of state budget funds for training and professional development of officials and civil servants.

b) Expenditure on reviewing and re-planning drug rehabilitation centers: The content and level of expenditure shall be implemented according to the provisions of Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, regulating the management, use, and settlement of funds for conducting statistical surveys.

c) Supporting part of the central budget funds for key localities and those facing difficulties in budget balance for investment, upgrading, and renovating drug rehabilitation centers and post-rehabilitation management centers, etc.: Based on criteria for determining "key localities and those facing difficulties in budget balance" issued by the Ministry of Labor, Invalids, and Social Affairs. Localities and units assigned the task of developing plans and projects such as "Supporting investment, upgrading, and renovation of drug rehabilitation centers in key localities," "Supporting upgrading, renovation, and construction of new community-based detoxification facilities," "Supporting vocational training for post-rehabilitation individuals at management centers and their places of residence," and "Supporting private drug rehabilitation facilities" shall submit them to the Ministry of Labor, Invalids, and Social Affairs for review and decision by competent authorities. The content and level of expenditure shall be carried out according to current regulations on managing public service capital with investment characteristics.

d) Pilot and expand models of community-based drug rehabilitation, post-rehabilitation management models at the commune level, the "Military-Civilian Medical Drug Rehabilitation and Post-Rehabilitation Social Issues Resolution Model" for border area communes, the "Open Center" model, research pilot and comprehensive drug addiction treatment at drug rehabilitation centers, at home, and in the community: Depending on the actual situation and objectives when establishing models at the locality level, the head of the agency or unit assigned the task of piloting or expanding models shall decide on specific content and levels of expenditure based on the allocated budget, but the maximum level of expenditure shall not exceed 15 million VND per model per year.

e) Expenditure on inspection, supervision; organizing conferences and seminars to ensure the quality of drug rehabilitation and socialization of drug rehabilitation activities: The content and level of expenditure shall be carried out according to the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and use of funds to ensure the implementation of policies, strategies, planning, and Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, regulating travel expenses and costs for organizing meetings for state agencies and public institutions.

For inter-sectoral and inter-agency inspection, evaluation: The agency or unit leading the inspection team shall bear responsibility for the costs of the trip according to the prescribed regulations (travel expenses, accommodation allowances, rental fees for accommodation at the destination, and shipping charges for documents brought along for work) for members of the team. To avoid duplicate expenditures, the agency or unit leading the inspection team shall notify in writing (in the invitation letter or summons) the agency or unit sending personnel for the inspection that they do not need to settle this expense.

f) Expenditure on propaganda about drug rehabilitation, recovery, and treatment of drug addiction: The content and level of expenditure shall be applied according to the provisions of Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice, regarding the preparation of budgets, management, use, and settlement of state budget funds to ensure the dissemination, education, and legal access for the people at the grassroots level.

2. Expenditure on research, appraisal, application, monitoring, and evaluating the effects and effectiveness of medical drugs and methods, quality standards of drugs for treatment and functional recovery for drug users, and developing detoxification procedures for each type of drug: The level of expenditure shall be carried out according to the provisions of Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the establishment and allocation of budget quotas for scientific and technological projects using state budget funds and current state regulations suitable for the health sector and the labor, invalids, and social affairs sector.

Article 6. Content and expenditure levels of the project "Information and propaganda for prevention and control of drug abuse and monitoring implementation of the Program":

1. Expenditure on communication activities for prevention and control of drug abuse includes:

a) Expenditure for training and capacity building for journalists, press, and a network of propagandists on management and organization of communication activities to prevent and reduce the harm of drugs in society: The content and expenditure level shall be implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance guiding the management and use of state budget funds for training and capacity building of civil servants;

b) Expenditure for compiling, developing, and issuing programs, publications, and materials for communication on prevention and control of drug abuse: The content and expenditure level shall apply according to Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance stipulating the content and expenditure level for developing framework programs and editing courses for higher education, college, and vocational training;

c) Expenditure for producing documentary films, cultural and artistic programs, radio and television broadcasts, establishing special sections, columns, news articles, and reports on mass media about exemplary models in drug prevention and rehabilitation work: The selection of promotional forms and content, and communication programs will be decided based on the approved budget by the competent authority and implemented according to Decision No. 39/2008/QĐ-TTg dated March 14, 2008, issued by the Prime Minister on the bidding, ordering, and assignment of tasks for providing public services funded by the state budget and current guiding documents; ||| The Prime Minister issues bidding regulations, ordering services, and assigning tasks to provide public service activities funded by the State budget and current guiding documents;

d) Expenditure for building and expanding youth counseling models and communication models of university Youth Unions and provincial Youth Unions on drug prevention and control:

Based on guidelines from the Ministry of Information and Communications regarding criteria for building and expanding youth counseling models and communication models of university Youth Unions and provincial Youth Unions on drug prevention and control, the Chairman of the Provincial People's Committee will select and decide on the construction and expansion of youth counseling models and communication models of university Youth Unions and provincial Youth Unions on drug prevention and control within their jurisdiction. According to the requirements and annual assigned budget from the National Target Program on Drug Prevention and Control, the Chairman of the Provincial People's Committee will approve specific models. The content and expenditure level for each model will be determined based on the activities of each model and the allocated budget by the Chairman of the Provincial People's Committee;

đ) Expenditure for information dissemination, education, and popularization of legal knowledge to enhance awareness in preventing and controlling drug abuse through mass media and other forms of propaganda: The content and expenditure level will be implemented according to Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, use, and settlement of state budget funds to ensure legal education and standard access to the law for the people at the grassroots level.

2. Expenditure to strengthen information and propaganda activities on drug prevention and control in key drug-affected areas includes:

a) Expenditure for organizing the creation of propaganda works and production of programs on drug prevention and control to provide to mobile film teams and public libraries; expenditure for editing and distributing propaganda materials on drug prevention and control to key drug-affected communes: The expenditure level will apply according to Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance stipulating the content and expenditure level for developing framework programs and editing courses for higher education, college, and vocational training;

b) Expenditure for organizing cultural and artistic performances, mobile film screenings, and propaganda activities during high-priority periods for drug prevention and control: The expenditure level will apply according to Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, use, and settlement of state budget funds to ensure legal education and standard access to the law for the people at the grassroots level.

3. Expenditure to enhance drug prevention and control capabilities in schools.

a) Expenditure for conducting surveys and assessments of the current situation and risks of drug infiltration into schools, and surveys and assessments of students' and trainees' perceptions of drugs: The content and expenditure level will be implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance on the management, use, and settlement of funds for statistical surveys;

b) Expenditure for organizing and providing equipment and materials for propaganda clubs "Youth for Drug Prevention and Control" and maintaining effective operations: Based on guidelines from the Ministry of Education and Training regarding criteria for establishment, operation, equipment, and materials for the "Youth for Drug Prevention and Control" club, the Chairman of the Provincial People's Committee will select and decide on the establishment of the "Youth for Drug Prevention and Control" model within their jurisdiction, with the expenditure level determined based on specific requirements, conditions, and the annual assigned budget from the National Target Program on Drug Prevention and Control to decide on each specific model;

c) Expenditure for compiling and providing teaching materials and aids for drug prevention and control instruction for Departments of Education and Training, universities, colleges, and vocational schools: The expenditure level will apply according to Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance stipulating the content and expenditure level for developing framework programs and compiling courses for higher education, college, and vocational training;

d) For organizing extracurricular activities, training, and enhancing knowledge on preventing and combating drug abuse for cadres working with students and pupils, League and Youth Union cadres, core teachers of Departments of Education and Training, universities, colleges, and vocational schools: The content and expenditure level shall be implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, stipulating the preparation of budgets, management, and utilization of state budget funds for cadre training and capacity building.

4. Expenditure for supporting monitoring and evaluation activities under the Program:

a) Expenditure for establishing a regular monitoring and supervisory system for the implementation of the Program's objectives, tasks, and projects: The content and expenditure level shall be carried out according to Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance, guiding the expenditure level for creating electronic information, and Circular Jointly Issued No. 43/2008/TTLT-BTC-BTTTT dated May 26, 2008, issued by the Ministry of Finance and the Ministry of Information and Communications, guiding the management and utilization of funds for applying information technology in the operations of state agencies, and any subsequent amendments and supplements (if any).

b) Expenditure for developing a set of indicators to provide qualitative and quantitative information for evaluating the implementation of the Program's goals, targets, and impacts, and those of its projects: The content and expenditure level shall be carried out according to the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and utilization of funds to ensure the work of inspecting the implementation of policies, strategies, plans, and programs.

c) Expenditure for supporting the activities of the Management Board of the National Target Program on Preventing and Combating Drug Abuse, including:

- Expenditure for training and enhancing professional skills in managing and operating projects within the National Target Program on Preventing and Combating Drug Abuse for personnel directly involved in implementing these projects: The content and expenditure level shall be carried out according to the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, guiding the management and utilization of state budget funds for cadre training and capacity building.

- Expenditure for conferences, seminars, mid-term reviews, and final evaluations of project management and implementation: The content and expenditure level shall be carried out according to the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and conference organization costs for state agencies and public service units.

- Expenditure for office supplies, office equipment; postal fees, communication expenses for the Program Management Board and the Interdepartmental Expert Team: Based on the annual budget allocation, the content of work to be carried out in the year, and the current regulations, standards, contents, and expenditure levels, the Head of the National Target Program on Preventing and Combating Drug Abuse shall develop the budget for ensuring the activities of the Program Management Board and the Interdepartmental Expert Team, submit it for approval by the competent authority in accordance with the regulations on state budget management and usage before implementation, and bear legal responsibility for the expenditure content.

- Expenditure for international cooperation activities: The content and expenditure level shall be carried out according to the provisions of Circular Jointly Issued No. 102/2012/TTLT-BTC dated June 21, 2012, stipulating travel expenses for civil servants going on short-term missions abroad funded by the state budget, and Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, stipulating the regulations on receiving foreign guests for work visits in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses.

- Expenditure for inspecting and supervising the implementation of projects under the National Target Program on Preventing and Combating Drug Abuse: The content and expenditure level shall be carried out according to the provisions of Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budgets, management, and utilization of funds to ensure the work of inspecting the implementation of policies, strategies, plans, and programs, and Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and conference organization costs for state agencies and public service units.

For inter-sectoral and inter-agency inspection, supervision, and evaluation activities: The leading agency of the inspection team shall ensure travel expenses for the members of the team according to the prescribed regulations (train and car fares, lodging allowances, accommodation rental fees at the destination, and baggage transportation fees). To avoid duplicate expenditures, the leading agency shall notify in writing (in the invitation letter or summons) that the agency sending personnel for the mission does not need to pay this expense.

- Expenditure for overtime and night work for activities of projects under the National Target Program on Preventing and Combating Drug Abuse: The content and expenditure level shall be carried out according to the provisions of Circular Jointly Issued No. 08/2005/TTLT-BNV-BTC dated January 25, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance, guiding the implementation of the regulation on payment for night work and overtime for civil servants and officials.

Article 7. Establishment and Implementation of Budget Estimates

The establishment, allocation, and implementation of budget estimates for the National Target Program on Prevention and Control of Drug Abuse shall be carried out in accordance with the current provisions of the State Budget Law, guiding documents implementing the State Budget Law, and the following regulations:

1. Annually, at the time of establishing the state budget estimate in accordance with the current provisions of the State Budget Law and guiding documents implementing the State Budget Law, ministries, central agencies, and localities assigned tasks to participate in and implement projects under the National Target Program on Prevention and Control of Drug Abuse shall establish budget estimates for the implementation of their assigned tasks according to each related project, submit them to the project leading agency (as stipulated in Decision No. 1203/QĐ-TTg of the Prime Minister) and the program management agency - Ministry of Public Security for consolidation.

In addition, based on the situation and development trends of drug-related crimes in their respective areas, along with targeted financial support from the central budget, the Chairpersons of People's Committees of provinces and centrally-administered cities shall allocate funds from the local budget to implement specific goals and tasks assigned under the National Target Program on Prevention and Control of Drug Abuse in their respective provinces (or centrally-administered cities), and submit these plans for consideration and decision by the respective People's Councils.

2. The project leading agency, based on the content and total capital of the project, shall be responsible for reviewing and consolidating the budget estimates of ministries, central agencies, and localities, together with its own direct participation in the implementation (within the scope of the project it oversees), and submit them to the program management agency - Ministry of Public Security, and concurrently send them to the Ministry of Finance and the Ministry of Planning and Investment for consolidation.

3. The Ministry of Public Security shall be responsible for consolidating the entire budget estimate of the Program according to each Project and each locality and each ministry, central agency assigned tasks to participate in the Program, and submit them to the Ministry of Finance and the Ministry of Planning and Investment for inclusion in the state budget estimate in accordance with the current provisions of the State Budget Law, for submission to the competent authority for consideration and decision.

4. Based on the total budget estimate of the National Target Program on Prevention and Control of Drug Abuse communicated by the competent authority, the Ministry of Public Security shall take the lead and coordinate with the project leading agencies to propose a plan for allocating Program funds to each Project and in detail to each unit and locality participating in the Program, in line with the objectives, contents, and assigned tasks. The Ministry of Public Security shall consolidate the results of the allocation, submit them to the Ministry of Finance and the Ministry of Planning and Investment for inclusion in the state budget estimate, and submit them for consideration and decision by the Prime Minister.

Article 8. Management, Use, and Settlement of Program Funds and Reporting System

1. The sources of funds for the National Target Program on Prevention and Control of Drug Abuse shall be managed, used, and settled in accordance with the provisions of the State Budget Law; Accounting Law, and guiding documents implementing these Laws. Agencies and units using Program funds must open accounting accounts to record, account for, and settle the Program's funds in accordance with the relevant regulations.

2. Annually, ministries, central agencies, and localities participating in projects and the Program shall prepare final settlement reports on the use of funds, consolidate them into the annual final settlement report of the budget, and compile final settlement reports when concluding projects and Programs, and submit them concurrently to the project leading agency, the Program management agency (as stipulated in Decision No. 1203/QĐ-TTg dated August 31, 2012 of the Prime Minister) for consolidation and reporting to the competent authority. 3. For projects utilizing other legally raised funding sources, management, use, and settlement shall be carried out in accordance with the provisions of the donor at the financing agreements or as specified by the donor's representative, the Ministry of Finance, or the project supervising agency.

4. Reporting System.

a) Heads of ministries, central agencies, and Chairpersons of People's Committees of provinces and centrally-administered cities participating in the Program shall be responsible for submitting regular six-monthly, annual, mid-term, and final reports on financial conditions and the results of implementing projects and the Program to the Program management agency (Ministry of Public Security), the Ministry of Finance, and the Ministry of Planning and Investment;

b) The project leading agency shall be responsible for monitoring, inspecting, supervising, compiling, and evaluating the situation and results of implementing the projects under its management, and submitting regular six-monthly, annual, mid-term, and final reports on these projects to the Program management agency (Ministry of Public Security);

c) The Ministry of Public Security - the Program management agency for the National Target Program on Prevention and Control of Drug Abuse shall be responsible for inspecting, supervising, compiling data, and reporting on the implementation of Program objectives and contents, and the management and use of Program funds to the Prime Minister and the National Committee for HIV/AIDS and Drug Control and Prostitution Prevention in accordance with current regulations.

1. This Circular takes effect from September 1, 2014. 2. The Joint Circular No. 57/2008/TTLB-BTC-BCA dated June 25, 2008 of the Ministry of Finance and the Ministry of Public Security guiding the management and use of funds for the National Target Program on Prevention and Control of Drug Abuse for the period 2006-2010 is hereby abolished.

Article 9. Implementation Organization

3. During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance and the Ministry of Public Security for coordination and resolution./.

Lieutenant General Le Chi Vuong

||| During the implementation process, if there are any difficulties, they should be reported to the Ministry of Finance and the Ministry of Public Security for coordination in examination and resolution./.