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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 62/2022/TT-BTC
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Hanoi, October
05, 2022
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CIRCULAR
MANAGEMENT AND USE
OF PROFESSIONAL FUNDING FROM STATE BUDGET SERVING IMPLEMENTATION OF ADMISSION
TO COMPULSORY REHABILITATION CENTERS, FAMILY-BASED AND COMMUNITY-BASED
VOLUNTARY REHABILITATION, VOLUNTARY REHABILITATION AT REHABILITATION CENTERS,
AND POST-REHABILITATION MANAGEMENT
Pursuant to the Law on Imposing Penalties for
Administrative Violations dated June 20, 2012; Law on amendment to the Law on
Imposing Penalties for Administrative Violations dated November 13, 2020;
Pursuant to Law on Prevention and Control of
Narcotic Substances dated March 30, 2021;
Pursuant to Law on State Budget dated June 25,
2015;
Pursuant to Decree No. 116/2021/ND-CP dated
December 21, 2021 of the Government elaborating to the Law on Prevention and
Control of Narcotic Substances and the Law Imposing Administrative Penalties
for Violations relating to narcotic rehabilitation and post-rehabilitation
management (hereinafter referred to as “Decree No. 116/2021/ND-CP”);
Pursuant to Decree No. 163/2016/ND-CP dated
December 21, 2016 of Government elaborating the Law on State Budget;
Pursuant to Decree No. 87/2017/ND-CP dated July
26, 2017 of the Government on functions, tasks, powers, and organizational
structure of the Ministry of Finance;
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The Minister of Finance
promulgates the Circular prescribing management and use of professional funding
from state budget serving implementation of admission to compulsory
rehabilitation centers, family-based and community-based voluntary
rehabilitation, voluntary rehabilitation at rehabilitation centers, and
post-rehabilitation management.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
1. This Circular prescribes
management and use of professional funding from state budget serving
implementation of admission to compulsory rehabilitation centers, family-based
and community-based voluntary rehabilitation, voluntary rehabilitation at
rehabilitation centers, and post-rehabilitation management.
2. This Circular does not deal
with:
a) Grants that are made purpose or to address of
domestic or foreign organizations and individuals or grants where sponsors or
competent representatives thereof have entered into agreement with the Ministry
of Finance.
If the sponsors or competent representatives
thereof and the Ministry of Finance have not agreed on contents and amount,
comply with this Circular;
b) Expenditure covering common operations,
investment, renovation, upgrade of facilities, equipment, instruments, combat
gears, uniforms of compulsory rehabilitation centers (hereinafter referred to
as “CRC”) and public providers of family-based and community-based voluntary
rehabilitation service shall conform to Clause 2 Article 34, Clause 1 Article
75, and Clause 3 Article 76 of Decree No. 116/2021/ND-CP.
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d) Policies supporting capital for job creation
made from the National employment fund shall conform to Clause 3 and Clause 4
Article 80 of Decree No. 116/2021/ND-CP; Decree No. 61/2015/ND-CP dated July 9,
2015 of the Government; Decree No. 74/2019/ND-CP dated September 23, 2019 of
the Government and Decree No. 78/2002/ND-CP dated October 4, 2002.
Article 2. Regulated entities
1. Drug addicts admitted to
CRCs, drug addicts waiting for paperwork for admission to CRC in accordance
with the Law on Imposing Administrative Penalties.
2. Drug addicts under
family-based, community-based voluntary rehabilitation and voluntary
rehabilitation in rehabilitation centers.
3. Persons under
post-rehabilitation management at residence.
4. Agencies, organizations,
and individuals relating to management and use of professional funding from
state budget serving implementation of admission to CRCs, family-based and
community-based voluntary rehabilitation, voluntary rehabilitation at
rehabilitation centers (hereinafter referred to as “center-based
rehabilitation”), and post-rehabilitation management.
Article 3. Implementation expenditure
1. Expenditure on implementing
admission to CRCs; assisting family-based, community-based, and center-based
voluntary rehabilitation; managing post-rehabilitation and implementing
policies for public employees and employees of CRCs under Articles 4, 5, 6, 8,
9, and 10 hereof shall be allocated in annual recurrent expenditure estimates
of agencies and entities assigned to take charge the tasks in accordance with
the Law on State Budget, except for cases under Clause 2 and Clause 3 of this
Article.
2. Expenditure on implementing
regulations and policies applicable to persons under voluntary rehabilitation
at rehabilitation centers under Article 7 hereof shall be covered by local
government budget and allocated under annual recurrent expenditure estimates in
accordance with the Law on State Budget under Clause 4 Article 39 of Decree No.
116/2021/ND-CP. Expenditure assisting voluntary rehabilitation at non-public
rehabilitation centers shall be allocated in recurrent expenditure estimates of
Departments of Labor - War Invalids and Social Affairs, covered by local
government budget, and implemented in accordance with Clause 2 Article 11
hereof.
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Chapter II
DETAILS AND AMOUNT OF EXPENDITURE ON ADMISSION TO
COMPULSORY REHABILITATION CENTERS
Article 4. Expenditure on procedures for
implementation of admitting to compulsory rehabilitation centers.
1. Expenditure on producing
request for implementing admission to CRCs:
a) Expenditure on stationer, communication, post
fees, printing of documents and forms for the purpose of documentation and
archive: The amount incurred shall depend on each time the payment arises based
on estimates approved by a competent body, contracts, invoices, proof of
expenditures that are legitimate and compliant with bidding laws;
b) Expenditure on identifying narcotic addiction:
The amount incurred shall conform to health service price decided by a
competent body in case of public facilities eligible for identifying narcotic
addiction;
c) Expenditure on business allowance for public
officials assigned to verify residence, hand over offenders, verify, collect
documents to produce written request or collect additional documents: The
amount incurred shall conform to Circular No. 40/2017/TT-BTC dated April 28,
2017 of the Ministry of Finance.
2. Expenditure on meal
allowance, accommodations, and medical assistance for drug addicts during the
period in which:
a) They reside at CRCs while waiting for procedures
for admission to CRCs: Details and amount of expenditure shall conform to
Clauses 1, 2, 3, 7, and 8 Article 5 hereof.
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- With respect to medical
assistance: Expenditure details and amount shall conform to Clause 2 and Clause
3 Article 5 hereof.
- Meal allowance,
accommodations, and daily allowance shall be similar to those applicable to
individuals held under centers for social protection beneficiaries.
3. Paying for transport or
renting vehicles transporting drug addicts while waiting for procedures for
admission to CRCs, centers for social protection beneficiaries; transporting
drug addicts subject to decisions issued by People’s Courts of districts on
admission to CRCs; transporting persons not subject to admission to CRCs from
social organizations, social establishments, multi-purpose facilities to social
protection facilities (if any); referring persons whose drug addiction is to be
identified for the purpose of drug addiction identification:
- Expenditure amount shall
conform to prices of public transport applicable in the area.
- When transporting using
vehicles of agencies and entities, expenditure amount shall equal 0,2 liter of
gasoline/km based on distance between administrative divisions and gasoline
price at the time of transport. In case of renting other vehicles, expenditure
amount shall equal vehicle rental price under agreement based on local price at
the time of renting. Heads of agencies and entities are responsible for
preparing vehicles and hiring external vehicles while keeping the costs to the
minimum.
4. Expenditure on searching
for drug addicts who, while producing request for admission to CRCs, have
evaded temporary custody in residence, CRCs, or centers for social protection
beneficiaries in accordance with Clause 4 Article 18 of Decree No.
116/2021/ND-CP:
a) Allowance for persons assigned to search for
evaded drug addicts:
- Business allowance: Detail
and amount shall conform to Circular No. 40/2017/TT-BTC.
- In addition to business
allowance, upon arresting previously evaded suspects and transferring to
admitting facilities, persons participating in the search will receive 100.000
VND/person/day for the duration of the search;
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b) Allowance for drug addicts while being
transported to CRCs or centers for social protection beneficiaries from the
date in which they are found:
- Meal allowance: 70.000
VND/person/day;
- Rent (if any): according to
Circular No. 40/2017/TT-BTC.
- Payment for transport or
rent for transport to return drug addicts: according to Clause 3 Article 4
hereof.
Article 5. Expenditure on policies for
rehabilitating individuals waiting for transfer to CRCs (hereinafter referred
to as “persons under compulsory rehabilitation”) while rehabilitating at CRCs.
1. Expenditure on meal
allowance, blankets, mosquito nets, clothing, and personal belongings of
persons under compulsory rehabilitation and sanitary pads (in case of female
persons under compulsory rehabilitation): Expenditure details and amount shall
conform to Article 65 of Decree No. 116/2021/ND-CP.
2. Expenditure on
rehabilitation:
a) Expenditure on screening, assessment of
addiction level, technical services for medical test as per doctor’s indication
and professional guidelines of Ministry of Health to determine rehabilitation
regimen: Expenditure amount shall conform to applicable medical examination and
treatment service fees promulgated by competent bodies in case of public
medical examination and treatment establishments. With respect to expenditure
on identification of narcotic addition, conform to Point b Clause 4 Article 8
hereof;
b) Expenditure on anti-craving medications (except
for cases where drug addicts have received craving relief treatment at social
organizations, social establishments, and multi-function facilities),
detoxification, treatment for psychological disorder, and treatment for other
opportunistic illnesses (if any) in accordance with professional guidelines of
Ministry of Health.
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- With respect to other
expenses, expenditure amount shall conform to the amount incurred and
legitimate invoices. The establishments shall produce estimates based on annual
situations and request a competent body to approve.
3. Expenditure on medical
examination and treatment:
a) Expenditure on periodic medical examination every
6 months according to Clause 1 Article 67 of Decree No. 116/2021/ND-CP and
professional guidance of the Ministry of Health: Expenditure amount shall
conform to current medical examination and treatment costs promulgated by
competent bodies applicable to public medical examination and treatment
establishments;
b) Expenditure on medicine for regular illnesses
and medicine for HIV/AIDS, infectious diseases, and epidemic for ill persons
under compulsory rehabilitation receiving treatment at CRCs: Expenditure amount
shall conform to actual costs and legitimate invoices. The establishments shall
produce estimates based on annual situations and request a competent body to
approve;
c) Treatment costs for persons under compulsory
rehabilitation who are ill beyond treatment capacity of the CRCs and
hospitalized: Conform to Point a and Point b Clause 3 Article 67 of Decree No.
116/2021/ND-CP;
d) Expenditure on transporting persons caring for
persons under compulsory rehabilitation who are ill beyond treatment capacity
of CRCs and hospitalized:
- Expenditure on transport for
persons under rehabilitation and employees of CRCs assigned to manage said
persons under rehabilitation according to Clause 4 Article 67 of Decree No.
116/2021/ND-CP: Expenditure amount shall conform to Clause 3 Article 4 hereof;
- Benefits for employees of
CRCs assigned to manage persons under rehabilitation according to Clause 4
Article 67 of Decree No. 116/2021/ND-CP: Business allowance according to
Circular No. 40/2017/TT-BTC, night shifts and overtime shall conform to current
regulations on salaries for night shifts and overtime applicable to public
officials, officials, and public employees;
dd) If persons under compulsory rehabilitation
sustain injuries due to occupational accidents, natural disasters, or fire,
CRCs must organize treatment (if within their capacity) and adopt procedures
for allowance as per the law.
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a) Salaries for persons providing formal education
(including teachers in payroll of public education institutions and persons outside
payroll of public education institutions with sufficient teaching standards and
capacity): Salaries shall conform to employment contracts based on region-based
minimum wage and proportionally to salaries of teachers in payroll with the
same education level, tenure, teaching in the same level according to
applicable regulations of the government on salaries for public officials,
officials, public employees, and armed forces;
b) Expenditure on studying essentials: Expenditure
details and amount shall conform to Clause 6 Article 2 of Joint Circular No.
109/2009/TTLT/BTC-BGDDT dated May 29, 2009 of the Ministry of Finance, Ministry
of Education and Training;
c) Expenditure on studying materials, textbooks,
teaching aids, and other necessary expenses (if any) for the purpose of
teaching and studying: Expenditure amount shall conform to actual amount
incurred on the basis of estimates approved by a competent body, contracts,
invoices, legitimate proof of expenditures, and regulations and law on bidding.
5. Expenditure on popularizing
the law via topics of community health, law, moral, tradition, character
education, and other topics that fit number and education level of persons
under compulsory rehabilitation: Expenditure details and amount shall conform
to Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the
Ministry of Finance and Ministry of Justice.
6. Expenditure on short-term
vocational education and training:
a) Persons under compulsory rehabilitation who do
not have suitable occupation and wish to take a basic vocational education and
training course that lasts less than 3 months shall receive a lump-sum amount
for tuition fee. Based on level and capacity of persons under compulsory
rehabilitation, facilities of the centers and practical situations, heads of
CRCs shall choose suitable forms of vocational education and training. Specific
amount varies by persons under rehabilitation, vocation, training duration, and
methods of training without exceed value under Clause 1 Article 7 of Circular
No. 152/2016/TT-BTC dated October 17, 2016 of the Ministry of Finance; persons
who are admitted to CRCs for the second time and onwards and have taken
vocational education and training courses are not eligible for tuition support;
b) Training mode
- The case where CRCs organize
training by themselves, they shall receive financial support to cover: Opening
ceremony, closing ceremony, diploma issue; purchase of documents, textbooks,
learning materials; salaries for theory and practice instructors; purchase of
ingredients, fuel, and materials for the purpose of training; revision and
compilation of programs, textbooks (if any); electricity and water for
classrooms; repair of training assets and equipment; rent of training equipment
(if any); classroom management which does not exceed 5% of total expenditure on
training course;
- When providing vocational
education and training via cooperation model between CRCs and vocational
education and training facilities: CRCs shall incur payment as per training
contracts.
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8. Expenditure on cultural
activities, art performances, sports, books, newspapers, television viewing,
and other recreational activities outside of minimum studying and working time:
100.000 VND/person under compulsory rehabilitation/year.
If support exceeds amount under this Clause, based
on balance of local government budget, People’s Councils of provinces shall
consider and decide on specific amount.
9. Expenditure on labor,
occupational therapy:
Comply with Article 68 of Decree No.116/2021/ND-CP.
Heads of agencies and entities shall decide on criteria and salaries based on
work results of persons under compulsory rehabilitation.
10. Expenditure on burial of
persons under compulsory rehabilitation who die while rehabilitating at CRCs
and have no relatives or are not collected by relatives within 24 hours from
the time of death: Support for burial shall conform to Clause 2 Article 61 of
Decree No. 116/2021/ND-CP.
11. Expenditure on returning
persons completing compulsory rehabilitation from CRCs to residence:
a) Persons completing compulsory rehabilitation and
returning to residence are eligible for meal allowance, travel allowance, and a
casual outfit (if they do not have one) in accordance with Clause 4 Article 62
of Decree No. 116/2021/ND-CP; to be specific:
- Meal allowance: 70.000
VND/person/day during travel days for no more than 3 days;
- Travel allowance: depending
on common public transport prices;
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Depending on balance of local government budget,
People’s Committees of provinces shall request People’s Councils of the same
levels to consider and decide on maximum support to allow CRCs to purchase and
supply persons completing compulsory rehabilitation with outfit; provide meal
allowance and travel allowance higher than those prescribed under this Point;
b) Business allowance for persons escorting persons
who are at 12 years of age to less than 18 years of age, completing compulsory
rehabilitation, and not collected by family members back to their residence or
to People’s Committees of communes where they reside in accordance with Clause
4 Article 62 of Decree No. 116/2021/ND-CP: Expenditure details and amount shall
conform to Circular No. 40/2017/TT-BTC.
12. Expenditure on searching
for persons evading compulsory rehabilitation (including: persons evading
admission to CRCs according to Article 56 of Decree No. 116/2021/ND-CP; persons
taking bereavement leave and failing to return to CRCs at the end of the
bereavement leave according to Article 70 of Decree No. 116/2021/ND-CP):
Expenditure details and amount shall conform to Clause 4 Article 4 hereof.
13. Other expenditure according
to decisions of directors of CRCs on the basis of estimates approved by a
competent body, contracts, invoices, legitimate proof of expenditures, and
regulations on bidding, including:
a) Hiring experts to counsel persons under
compulsory rehabilitation for the purpose of cognitive restructuring, soft
skills, community reintegration, details pertaining to relapse prevention, and
prevention of HIV and other infectious diseases (if any);
b) Purchasing, printing documents, covering
stationery for the purpose of counseling, raising awareness, cognitive
restructuring, relapse prevention, prevention of HIV infection and other
infectious diseases;
c) Expenditure on environmental hygiene and
epidemic control.
14. If any expense outside the
scope regulated by documents of the Government, Prime Minister, or Ministry of
Finance arises, People’s Committees of provinces shall request People’s
Councils of provinces to consider and decide depending on balance of local
government budget in accordance with Clause 3 Article 21 of Decree No.
163/2016/ND-CP dated December 21, 2016 of the Government.
Chapter III
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Article 6. Expenditure on family-based and
community-based voluntary rehabilitation
1. Expenditure on producing
and approving application for family-based, community-based voluntary
rehabilitation:
a) Expenditure on counseling, guiding production of
application for family-based, community-based voluntary rehabilitation: 30.000
VND/application;
b) Expenditure on holding meeting to appraise
application for family-based, community-based voluntary rehabilitation:
- For meeting participants:
50.000 VND/person/meeting;
- Drinking water for meeting
participants: Conform to Circular No. 40/2017/TT-BTC;
c) Expenditure on administration purposes
(stationery, printing documents, purchasing records and equipment for the
purposes of monitoring, inventorying, producing lists, and managing persons
under rehabilitation): Conform to actual amount that arises based on estimates
approved by a competent body, contracts, invoices, legitimate proof of
expenditures, and regulations and law on bidding.
2. Monthly salaries for
persons assigned to provide psychology advice, carry out social tasks, manage,
and assist persons under family-based and community-based voluntary
rehabilitation according to assignment of Chairpersons of People’s Committees
of communes: Based on balance of local government budget, People’s Committees
of provinces shall request People’s Councils of provinces to decide on monthly
salaries for persons assigned to provide psychology advice, carry out social
tasks, manage, and assist persons under family-based and community-based
voluntary rehabilitation without exceeding 0,6 times the applicable statutory
pay rate according to Point a Clause 4 Article 34 of Decree No. 116/2021/ND-CP.
3. A lump-sum support of
rehabilitation costs for persons under family-based, community-based voluntary
rehabilitation when at least 3 stages according to Articles 22 through 24 of
Decree No. 116/2021/ND-CP have been completed: Minimum amount shall equal the
applicable statutory pay rate. Based on balance of local government budget,
People’s Committees of provinces shall request People’s Councils of provinces
to decide on support higher than the applicable statutory pay rate.
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1. Expenditure on anti-craving
medications, detoxification, and treatment of mental disorders for persons
under voluntary rehabilitation at public rehabilitation centers in accordance
with Clause 1 Article 39 of Decree No. 116/2021/ND-CP and professional
guidelines of the Ministry of Health: Depending on applicable medical
examination and treatment service costs decided by a competent body with
respect to public medical examination and treatment establishments.
2. Expenditure on 95% of the
costs for rehabilitation and medicine for regular diseases in accordance with
Clause 2 Article 39 of Decree No. 116/2021/ND-CP, including:
a) Expenditure on rehabilitation: Conform to Clause
2 Article 5 hereof.
b) Expenditure on medicine for regular diseases:
Conform to Point b Clause 3 Article 5 hereof.
3. Expenditure on meal
allowance, clothing, blanket, mosquito net, personal belongings, and sanitary
pad (for women) for persons under voluntary rehabilitation at public
rehabilitation centers: Based on balance of local government and expected
number of people in voluntary rehabilitation in public rehabilitation centers
in the provinces, People’s Committees of provinces shall request People's
Councils of provinces to decide on specific amount which must equal to or
higher than 70% of support provided for drug addicts met with admission to CRCs
of the provinces.
4. Based on balance of local
government budget and expected number of persons under voluntary rehabilitation
at public rehabilitation centers, People’s Committees of provinces shall
request People’s Councils of provinces to decide on:
a) Support amount higher and scope broader than
those under Clause 1 and Clause 2 of this Article;
b) Accommodation allowance for drug addicts under
voluntary rehabilitation at voluntary rehabilitation centers.
Chapter IV
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Article 8. Expenditure on post-rehabilitation
management at residence
1. Expenditure on producing
dossiers on post-rehabilitation management at residence: 30.000 VND/dossier.
2. Expenditure on supporting
post-rehabilitation management at residence: expenditure on stationery,
communication, post charges, printing of documents and forms for the purpose of
documentation: Conform to invoices, legitimate proof of expenditure without
exceeding estimates approved by a competent body.
3. Expenditure on supporting
persons assigned to provide psychological counseling, carry out social affairs,
manage, and assist persons under post-rehabilitation management by Chairpersons
of People's Committees of communes: Conform to Clause 2 Article 6 hereof.
4. Expenditure on periodic or
irregular drug test for rehabilitated drug abusers in accordance with
regulations and law on prevention and control of narcotics and professional
guidelines of Ministry of Health:
a) Expenditure on system drug test shall conform to
legitimate invoices, proof of expenditures, and estimates approved by a
competent body;
b) Expenditure on identification of drug addiction
shall conform to medical service prices decided by a competent body in regard
to public centers eligible for identifying narcotic addiction without exceeding
estimates approved by a competent body.
Article 9. Expenditure on vocational education
and training for rehabilitated drug abusers.
Expenditure on vocational education and training
for rehabilitated drug abusers who do not have suitable occupations and wish to
take vocational education and training shall conform to Clause 2 and Clause 3
Article 80 of Decree No. 116/2021/ND-CP and Article 7 of Circular No.
152/2016/TT-BTC.
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BENEFITS FOR PUBLIC EMPLOYEES AND EMPLOYEES OF
COMPULSORY REHABILITATION CENBERS
Article 10. Expenditure on specialized allowance
and preferential job allowance for public employees, employees of CRCs.
1. Public employees and
employees of CRCs are eligible for specialized allowance and preferential job
allowance in accordance with Decree No. 26/2016/ND-CP dated April 6, 2016 of
the Government.
2. Persons assigned to work
and assist in CRCs for at least 6 months by police or health authorities are
also eligible for benefits under Clause 1 of this Article.
Chapter VI
PRODUCING, ADHERING TO ESTIMATES, AND FINALIZING
EXPENDITURES
Article 11. Producing, adhering to estimates,
and finalizing expenditures.
1. The production, adherence
to estimates and finalization of professional funding from the state budget for
the purpose of admission to CRCs; family-based, community-based voluntary
rehabilitation, voluntary rehabilitation at rehabilitation centers, and
post-rehabilitation management under this Circular shall conform to regulations
and law on state budget, accounting, and relevant law provisions.
2. This Circular provides
specific guidelines for producing, adhering to estimates, and finalizing
expenditure on implementation of policies and regulations for persons under
voluntary rehabilitation at non-public rehabilitation centers as follows:
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b) Departments of Labor - War Invalids and Social
Affairs shall cover expenditure of non-public rehabilitation centers on the
following basis:
- Schedules containing list
and expenditure relating to rehabilitating drug addicts at non-public
rehabilitation centers (together with signatures or fingerprints of
beneficiaries) for the purpose of financial support. Departments of Labor - War
Invalids and Social Affairs shall keep these documents as the basis for
finalization;
- Invoices and proof of
expenditures pertaining to organization of rehabilitation. Non-public
rehabilitation centers shall keep invoices and proof of expenditures as per
applicable laws;
c) Departments of Labor - War Invalids and Social
Affairs shall consolidate expenditure on supporting non-public rehabilitation
centers as per the law.
Chapter VII
IMPLEMENTATION
Article 12. Entry into force.
1. This Circular comes into
force from November 19, 2022.
2. Joint Circular No.
121/2010/TTLT-BTC-BLDTBXH dated August 12, 2010 of the Ministry of Finance,
Ministry of Labor - War Invalids and Social Affairs; Joint Circular No.
148/2014/TTLT-BTC-BLDTBXH dated October 8, 2014 of the Ministry of Finance,
Ministry of Labor - War Invalids and Social Affairs; Circular No.
117/2017/TT-BTC dated November 6, 2017 of the Ministry of Finance, and Circular
No. 124/2018/TT-BTC dated December 20, 2018 of the Ministry of Finance expire
from the effective date hereof.
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PP. MINISTER
DEPUTY MINISTER
Vo Thanh Hung