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THE MINISTRY OF
LABOR, WAR INVALIDS AND SOCIAL AFFAIRS - THE MINISTRY OF FINANCE - THE
MINISTRY OF EDUCATION AND TRAINING
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
26/2014/TTLT-BLDTBXH-BTC-BGDDT
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Hanoi, September
22, 2014
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JOINT CIRCULAR
GUIDING
THE FINANCIAL MANAGEMENT AND IMPLEMENTATION OF THE WORLD BANK-FUNDED SOCIAL
ASSISTANCE SYSTEM STRENGTHENING PROJECT FOR VIETNAM
Pursuant to the Government’s Decree No. 106/2012/ND-CP
of December 20, 2012, defining the functions, tasks, powers and organizational
structure of the Ministry of Labor, War Invalids and Social Affairs;
Pursuant to the Government’s Decree No.
215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No.
32/2008/ND-CP of March 19, 2008, defining the functions, tasks, powers and
organizational structure of the Ministry of Education and Training;
Pursuant to the Government’s Decree No.
60/2003/ND-CP of June 6, 2003, detailing and guiding the Law on the State
Budget;
Pursuant to the Government’s Decree No.
79/2010/ND-CP of July 14, 2010, on public debt management operation;
Pursuant to the Government’s Decree No.
38/2013/ND-CP of April 23, 2013, on management and use of official development
assistance (ODA) and concessional loans of donors;
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Pursuant to the Prime Minister’s Decision No.
1617/QD-TTg of September 18, 2013, approving the portfolio of the World
Bank-funded Social Assistance System Strengthening Project for Vietnam;
Pursuant to Deputy Prime Minister Vu Due Dam s
opinions in the Government Office s Official Letter No. 2484/VPVP-HTQT of April
11, 2014, proposing the singing of the Financing Agreement for the World
Bank-funded Social Assistance System Strengthening Project for Vietnam;
The Minister of Labor, War Invalids and Social
Affairs, Minister of Finance and Minister of Education and Training promulgate
the Joint Circular guiding the financial management and implementation of the
World Bank-funded Social Assistance System Strengthening Project for Vietnam.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. This Circular guides the financial management
and implementation of the Social Assistance System Strengthening Project for
Vietnam.
2. This Circular applies to provinces participating
in the project, including Ha Giang, Quang Nam, Lam Dong and Tra Vinh (below
refereed to as the 4 beneficiary provinces) and agencies, organizations and
individuals assigned to take charge of, or involved in, the management and use
of official development assistance (ODA) from the International Development
Association (IDA), which belongs to the World Bank (WB) group, and counterpart
fund for the WB-funded Social Assistance System Strengthening Project for
Vietnam.
Article 2. Terms used in the Circular
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2. Project components include:
a/ Component 1: Strengthening the social assistance
and poverty reduction system;
b/ Component 2: Launching a consolidated social
assistance program, comprising:
- Sub-component 2.1: Provision of benefits to the
project’s additional beneficiaries;
- Sub-component 2.2: Payment of service charges to
post offices of the project provinces.
c/ Component 3: Project management.
3. National Project Steering Committee means the
unit established under Decision No. 1893/QD-LDTBXH of December 5, 2013, of the
Minister of Labor, War Invalids and Social Affairs, which has the
responsibilities and powers specified in its establishment decision.
4. Central Project Management Unit means the unit
established under Decision No. 1567/QD-LDTBXH of October 11, 2013, of the
Minister of Labor, War Invalids and Social Affairs, which has the
responsibilities and powers specified in its establishment decision.
5. Provincial Project Steering Committee means a
unit established under a decision of the People’s Committee chairperson of a
project province, which has the responsibilities and powers specified in its
establishment decision.
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7. Serving bank means the Joint-Stock Commercial
Bank for Investment and Development of Vietnam (BIDV).
8. The project’s additional beneficiaries include:
a/ Pregnant women of poor households;
b/ Children of poor households who are between 0
and under 3 years old;
c/ Children of poor households who are between 3 and
15 years old (not yet reached full 16 years) and not enrolled in school.
9. The consolidated social assistance package for
households includes:
a/ State budget supports:
- Regular social assistance for social relief
beneficiaries under the Government’s Decree No. 67/2007/ND-CP of April 13,2007,
providing support policies for social relief beneficiaries (Decree No.
67/2007/ND-CP) and Decree No. 13/2010/ND-CP of February 27,2010, amending and
supplementing a number of articles of the Government’s Decree No. 67/2007/ND-CP
of April 13,2007, on support policies for social relief beneficiaries (Decree
No. 13/2010/ND-CP);
- Electricity charge support for poor households
under the Prime Minister’s Decision No. 28/2014/QD-TTg of April 7, 2014, on the
structure of electricity retail tariff (Decision No. 28/2014/QD-TTg);
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- Meal and lodging support for upper secondary
students of poor ethnic minority and Kinh (Viet) households in communes or
villages with exceptionally difficult socio-economic conditions under the Prime
Minister’s Decision No. 12/2013/QD-TTg of January 24, 2013, providing support
policies for upper secondary students in areas with exceptionally difficult
socio-economic conditions (Decision No. 12/2013/QD-TTg).
b/ Supports from IDA loans (benefits received under
the Project):
- Health care support for pregnant women of poor
households: VND 70,000/month (calculated based on the actual number of months
of pregnancy which must not exceed 9 months);
- Support for children of poor households who are
between 0 and 3 years old: VND 70,000/month (12 months/year);
- Support for children of poor households who are
between 3 and 15 years old and not enrolled in school to encourage them to go
to school: VND 70,000/month/child (9 months/year);
The consolidated social assistance package will be
implemented on a pilot basis in the 4 beneficiary provinces from July 1, 2015,
through June 30, 2018.
Article 3. Funding sources of the Project
The total funding level of the Project is USD 62.5
million, including:
1. The IDA (WB) loan: SDR 39.1 million, equivalent
to USD 60 million (calculated according to the exchange rate applied by the
donor at the time of negotiation), of which:
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b/ The loan amount provided by the mode of project
support: SDR 22.81 million, equivalent to USD 35 million.
2. Domestic counterpart fund: USD 2.5 million,
equivalent to VND 52.59 billion.
Article 4. Domestic financial mechanism
1. IDA loans:
a/ The loan amount provided as budget support shall
be provided as targeted allocations from the central budget to budgets of
project provinces;
b/ The loan amount provided as project support
shall be allocated within the budget estimates of the Ministry of Labor, War
Invalids and Social Affairs for activities carried out by the Central Project
Management Unit.
2. Domestic counterpart fund:
a/ The amount of counterpart fund for operation of
the Central Project Management Unit shall be allocated from the central budget
within the budget estimates of the Ministry of Labor, War Invalids and Social
Affairs;
b/ The amount of counterpart fund for operation of
Provincial Project Management Units shall be allocated from local budgets
within budget estimates of Provincial Project Management Units.
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1. The Social Assistance System Strengthening
Project for Vietnam is a project funded with non-business administrative capital
which shall be managed under current regulations on management of non-business
administrative capital and other relevant policies.
2. The IDA loan of the Project constitutes state
budget funds and shall be managed under regulations on management of state
budget funds and regulations of the donor.
3. Method of budget accounting:
a/ For the amount provided as budget support:
- Based on cash receipts or credit notes of the
State Bank of Vietnam’s Operation Center, the State Treasury shall account
received amounts as state budget revenues;
- When units withdraw funds from the State
Treasury, the State Treasury shall account the withdrawn amounts as state
budget expenditures.
b/ For the amount provided as project support: The
Ministry of Finance shall record the such amount as state budget revenues and,
when allocating such amount to the Ministry of Labor, War Invalids and Social
Affairs, record it as state budget expenditures according to the Minister of
Finance’s Circular No. 107/2008/TT-BTC of November 18,2008, additionally
guiding a number of provisions on state budget management.
Article 6. Tasks of related agencies
1. The Ministry of Labor, War Invalids and Social
Affairs shall:
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b/ Promptly and sufficiently allocate counterpart
funds for the Central Project Management Unit.
2. The Central Project Management Unit shall:
a/ Withdraw and disburse loans for project
activities under Component 1, Sub-component 2.2 and Component 3; manage and
disburse counterpart funds allocated from the central budget within the
estimates of the Ministry of Labor, War Invalids and Social Affairs for project
activities;
b/ Make and summarize implementation plans and
financial plans of the Project, report on the project implementation status and
performance of tasks as specified in its organization and operation regulation;
c/ Provide the Ministry of Education and Training
with information on beneficiaries of the policies prescribed in Decision No.
12/2013/QD-TTg, Decree No. 49/2010/ND-CP and Decree No. 74/2013/ND-CP in the 4
beneficiary provinces at the end of each school-year during the time of
implementation of the consolidated social assistance package.
3. The Ministry of Finance shall:
a/ Carry out procedures for withdrawing foreign
loans and withdrawing funds from the Project’s special account for transfer to
the state budget (for the amount provided as the budget support), ensuring
funds for payment of benefits to project beneficiaries as scheduled;
b/ Account loans into the state budget under
current regulations.
4. People’s Committees of project provinces shall:
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b/ Timely allocate sufficient counterpart funds for
Provincial Project Management Units.
5. Provincial Project Management Units shall:
a/ Manage the use of counterpart funds allocated
from provincial budgets for implementation of Component 3 of the Project;
b/ Make and summarize implementation plans and
financial plans of the Project and report on the project implementation status
in their provinces and the performance of tasks as specified in their
organization and operation regulations;
c/ Provide provincial-level Education and Training
Departments with information on subjects entitled to the policies prescribed in
Decision No. 12/2013/QD-TTg, Decree No. 49/2010/ND-CP and Decree No.
74/2013/ND-CP at the end of every school-year during the time of the
implementation of the consolidated social assistance package.
6. Provincial-level Finance Departments shall:
a/ Based on the Ministry of Finance’s budget
revenue and expenditure records, account into provincial budgets loan amounts
allocated from the central budget as targeted support for provincial budgets
for implementation of the Project in their provinces; ensure funds for payment
of benefits to beneficiaries as scheduled;
b/ Appraise, summarize and submit to
provincial-level People’s Committees for consideration and approval annual
settlement statements and project completion settlement statements for fund
amounts allocated for implementation of the Project in their provinces.
7. Provincial-level Education and Training
Departments shall make, update and transfer to Provincial Project Management
Units lists of students entitled to the policies prescribed in Decision No.
12/2013/QD-TTg, which shall be approved from the 2015-2016 school-year.
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9. Provincial- and district-level post offices
shall comply with Clause 2, Article 15 of this Circular. If a monetary loss
occurs in the course of paying benefits or if paying benefits to ineligible
subjects or if the paid amounts are inaccurate compared to payment lists,
district- level post offices shall recover paid amounts and reimburse
beneficiaries or agencies that have signed payment service contracts and take
responsibility before law.
10. District-level Labor, War Invalids and Social
Affairs Divisions shall:
a/ Elaborate overall funding plans and annual state
budget estimates for implementation of the consolidated social assistance
package for households in their districts under Clause 1, Article 15 of this
Circular and send such plans and estimates to Provincial Project Management
Units;
b/ Every month, transfer money and provide payment
lists to district-level post offices under Point b. Clause 2, Article 15 of
this Circular.
11. The State Treasury system shall control the
withdrawal of funds for implementation of project activities and make state
budget accounting under current regulations.
12. The serving bank shall:
a/ Carry out procedures for payment of IDA loans at
the request of the Central Project Management Unit after expenditure dossiers
are examined for control by the State Treasury; guide and provide the Project
with sufficient information for conducting via-bank payment transactions at
home and overseas;
b/ Every month, send to account owners account
statements and notify them of interests on accounts, payable banking service
charges, difference between interests and charges and balances at the beginning
and the end of the period.
c/ Notify account owners within 2 working days
after receiving credit notes;
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Chapter II
ESTIMATION AND
ALLOCATION OF FUNDS AND MANAGEMENT, USE AND SETTLEMENT OF FUNDING SOURCES
Article 7. Estimation of funds
1. The estimation of state budget funds for
implementation of the consolidated social assistance package must comply with
Clause 1, Article 15 of this Circular;
a/ Annually, when elaborating state budget
estimates (the estimates for the second half of 2015 shall be elaborated right
in 2014), district-level Labor, War Invalids and Social Affairs Divisions
shall, based on information on the number of beneficiaries obtained from the
management information system’s (MIS) database, the support levels prescribed
in Clause 1, Article 15 of this Circular and support provision period in the
year, estimate funds for implementation of the consolidated social assistance
package in their districts (clearly stating domestic and foreign fund amounts),
incorporate such estimates in their regular expenditure estimates and send them
to district-level Finance and Planning Divisions for consideration and summarization
for submission to competent agencies for approval in accordance with the Law on
the State Budget and guiding documents; and at the same time send these budget
estimates to Provincial Project Management Units for summarization and
submission to the Central Project Management Unit;
b/ When elaborating their 2015 expenditure
estimates, agencies and units assigned estimated funds to implement the
policies prescribed at Point a, Clause 1, Article 15 of this Circular shall
only estimate funds for implementation of these policies in the first half of
2015 under cuưent regulations. Funds for the implementation of these policies
in the second half of 2015 and subsequent years till the end of the Project
shall be estimated by district-level Labor, War Invalids and Social Affairs
Divisions under Point a, Clause 1 of this Article.
2. Making of funding plans for the loan amount
provided by the mode of project support serving project activities:
Annually, when elaborating state budget estimates,
the Central Project Management Unit shall make an annual funding plan for
project activities carried out at the central level and send such plan to the
Ministry of Labor, War Invalids and Social Affairs (the Planning and Finance
Department) for incorporation in the Ministry of Labor, War Invalids and Social
Affairs’ estimates to be sent to the Ministry of Finance for submission to
competent authorities for approval.
3. Estimation of counterpart funds:
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Article 8. Allocation and assignment of estimates
The allocation and assignment of funding estimates
must comply with the Law on the State Budget and guiding documents.
Article 9. Opening of accounts
1. For the loan amount provided as budget support:
a/ The Ministry of Finance shall open a special
account at the State Bank of Vietnam’s Operation Center to receive the loan and
then carry out procedures to sell such foreign- currency amount to the State
Bank of Vietnam and transfer the proceeds into the state budget for
implementation of the Project’s Sub-Component 2.1;
b/ Provincial-level Labor, War Invalids and Social
Affairs Departments of project provinces shall open accounts at the State
Treasury offices where they conduct transactions and withdraw funds as
estimated to implement activities under the Project’s Sub-Component 2.1.
2. For the loan amount provided as project support:
a/ The Central Project Management Unit shall open
an advance account at the serving bank to receive the loan for activities under
Components 1 and 3 of the Project. Interests on the advance account shall be
accounted and monitored separately and, in the course of implementing the
Project, may only be used to pay banking service charges to the serving bank.
Before February 15 every year, the Central Project Management Unit shall submit
a report on the use of interests on the advance account in the previous year to
the Ministry of Labor, War Invalids and Social Affairs for sending to the
Ministry of Finance under the Ministry of Finance’s Circular No.
218/2013/TT-BTC of December 31, 2013, providing financial management of
programs and projects funded with official development assistance (ODA) or
concessional loans of donors (Circular No. 218/2013/TT-BTC);
b/ Each Provincial Project Management Unit shall
open a transaction account at the serving bank to receive funds advanced from
the Central Project Management Unit for project activities in its province.
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4. Procedures for opening accounts at the serving
bank and State Treasury offices at all levels must comply with current
regulations.
Article 10. Exchange rates for payment and accounting
1. The exchange rate used for state budget
accounting of the loan amount provided as budget support under Sub-Component
2.1 is the buying rate applied by the State Bank of Vietnam’s Operation Center
at the time of selling foreign currencies.
2. The exchange rate for payment and accounting of
an expenditure made from the advance account is the buying rate applied by the
serving bank at the time of payment.
Article 11. Contents and limits of expenditures of the Project
1. For the amount provided as project support:
a/ The contents and limits of expenditures made
with the IDA loan and counterpart fund for the Project comply with the Ministry
of Finance’s Circular No. 219/2009/TT-BTC of November 19, 2009, providing a
number of expenditure limits applicable to ODA-funded projects and programs
(Circular No. 219/2009/TT-BTC); and Circular No. 192/2011/TT-BTC of November
19, 2011, amending and supplementing a number of articles of Circular No.
219/2009/TT-BTC, and current regulations applicable to non-business units;
b/ Payment of service charges to post offices: The
service charge must not exceed 3% of the total fund amount payable to the
subjects specified at Point c, Clause 1, Article 11, and Clause 1, Article 15
of this Circular. On the basis of the agreement with the payment service
provider - the Vietnam Post, the Ministry of Labor, War Invalids and Social
Affairs shall specify the service charge rates applicable to each project
province, depending on the number of beneficiaries, total payable amount and
geographical conditions of each province;
c/ Payment of remuneration to social collaborators
at villages, hamlets and street quarters of communes, wards and townships at
the level of VND 100,000/person/month. The number of social collaborators at
villages, hamlets and street quarters of communes, wards and townships shall be
proposed by heads of district-level Labor, War Invalids and Social Affairs
Divisions to district-level People’s Committee chairpersons for decision. The
total number of collaborators of a commune, ward or township must not exceed
the number of villages, hamlets and street quarters of such commune, ward or
township and each village, hamlet or street quarter has no more than one
collaborator. One collaborator may take charge of 2 villages, hamlets or street
quarters.
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a/ Payment of healthcare support for pregnant women
of poor households:
- Support level: VND 70,000/month/person;
- The support provision period is the actual period
of time of pregnancy during the project implementation period, which must not
exceed 9 months per pregnancy. A woman who gets pregnant before July 1, 2015,
may enjoy the support for the period from July 1, 2015, to the date of
childbirth. A pregnant woman who not yet gives birth by June 30,2018, may only
enjoy the support until June 30, 2018 (the date of completion of the
consolidated social assistance package as prescribed at Point b, Clause 9,
Article 2 of this Circular).
b/ Support for children of poor households who are
between 0 and under 3 years old:
- Support level : VND 70,000/child. The support
period is 12 months/year during the project implementation period;
- The support period for a child is the actual
number of months counted from July 1, 2015, to the date when the child reaches
full 3 years. A child who is enjoying the support but not yet reaches full 3
years by June 30, 2018, may only enjoy the support until June 30, 2018.
c/ Support for children of poor households who are
between 3 and 15 years old and not enrolled in school:
- Support level: VND 70,000 month/child.
- Support period: No more than 9 months/year (from
January to May and from September to December during the project implementation
period). The support period for a child is the actual number of months counted
from July 1, 2015, until the child almost reaches full 16 years. A child who is
enjoying the support but not yet reaches full 16 years by June 30,2018, may
only enjoy the support until June 30, 2018.
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d/ The time when the above subjects start enjoying
the support is the time of submitting a written registration, made according to
the form provided in this Circular.
Article 12. Control of expenditures
1. All expenditures of the Project are subject to
prior control.
2. Expenditure-controlling agencies: State Treasury
offices where Project Management Units at different levels and district-level
Labor, War Invalids and Social Affairs Divisions open accounts shall control payment
dossiers of the Project.
3. Dossiers and procedures for control of
expenditures comply with current regulations.
Article 13. Procedures for fund withdrawal and management of fund
withdrawal
1. For the loan amount provided as project support:
a/ The order and procedures for withdrawal of ODA
funds and management of the withdrawal and use of ODA funds must comply with
Circular No. 218/2013/TT-BTC;
b/ Expenses for project management at the
provincial level shall be paid with funds advanced from the Central Project
Management Unit.
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a/ Based on funding amount for implementation of
support policies for additional beneficiaries of the Project stated in the
approved annual plans of project provinces and reports on the amount of
benefits already paid to above-said beneficiates in the year preceding the
planning year, the Central Project Management Unit shall request in writing the
Ministry of Finance to withdraw the loan from the WB once a year to make payment
to the beneficiaries under Sub-component 2.1 of the Project;
b/ The first advance shall be made before July
1,2015, for the second half of 2015. From the second time on, advances shall be
made once a year before November 30 of the preceding year;
c/ The annual advance amount equals the estimated
funding amount of project provinces approved by the competent authority;
d/ A fund withdrawal dossier comprises:
- An official letter requesting fund withdrawal of
the Central Project Management Unit;
- A fund withdrawal request, made according to the
form set by the donor;
- The approved annual funding plan for
implementation of support policies towards additional beneficiaries of the
Project.
Article 14. Dossiers and procedures for registration for participation
in the Project applicable to beneficiaries entitled to the consolidated social
assistance package
1. For additional beneficiaries of the Project:
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b/ For pregnant women: An antenatal or ultrasound
fetal examination slip (clearly stating the mother’s full name, year of birth
and address; gestational age, estimated date of delivery) bearing the medical
establishment’s seal and signature of the medical establishment’s competent
person. For a pregnant woman who has a natural miscarriage or is required to
get an abortion, the support period is the actual period of pregnancy counted
from the approved date of registration to the date of miscarriage or abortion
stated in the written certification of the medical establishment;
c/ For children who are between 0 and 3 years old:
A copy of the child’s birth certificate;
d/ For children who are between 3 and 15 years old:
A copy of the child’s birth certificate and the commune-level People’s
Committee’s written certification of the child’s non-enrolment in school;
e/ Order and procedures for approving a list of project
participants:
- Eligible subjects or their families or guardians
shall send the dossiers prescribed in Clause 1 of this Article to the
commune-level People’s Committee;
- Within 10 days after receiving complete dossiers,
the commune-level People’s Committee chairperson shall request in writing the
district-level Labor, War Invalids and Social Affairs Division to examine and
process the dossiers;
- Within 5 working days after receiving a complete
dossier from the commune-level People’s Committee, the district-level Labor,
War Invalids and Social Affairs Division shall appraise and propose the
district-level People’s Committee chairperson to issue a decision approving
policy beneficiaries, which shall serve as a payment basis and must clearly
state the support provision period as prescribed in Clause 2, Article 11 of
this Circular.
2. For other subjects: For the subjects specified
at Point a, Clause 1, Article 15 of this Circular, the determination of their
eligibility for support policies, dossiers, order and procedures for approving
lists of subjects eligible for support policies and support levels must comply
with current regulations.
Article 15. Implementation of the consolidated social assistance
package
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a/ Supports provided with domestic budget funds:
- Monthly support for social relief beneficiaries
as prescribed in Decree No. 67/2007/ ND-CP and Decree No. 13/2010/ND-CP;
- Cost-of-study support for students under Article
6 of Decree No. 42/2010/ND-CP and Clauses 9 and 10, Article 1 of Decree No.
74/2013/ND-CP;
- Support for upper secondary pupils in areas with
exceptionally difficult socio-economic conditions as prescribed in Decision No.
12/2013/QD-TTg on conditions for enjoying support policies:
- Meal support: 40% of the common minimum wage
level/month;
- Lodging support: 10% of the common minimum wage
level/month, for students who have to find accommodations by themselves.
The support period must not exceed 9 months/year/student.
- Electricity charge support for poor households
under the Prime Minister’s Decision No. 28/2014/QD-TTg of April 7, 2014,
providing structure of the electricity retail tariff: The monthly support level
equals the payable charge for 30 kWh of electricity calculated based on grade-1
residential electricity retail price under current regulations.
b/ The loan amount provided as budget support: To
be used to provide supports prescribed at Points a, b and c, Clause 2, Article
11 of this Circular.
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a/ Signing with post offices contracts on payment
of benefits under the consolidated social assistance package to households:
- District-level Labor, War Invalids and Social
Affairs Divisions that are assigned state budget expenditure estimates
(including domestic funds and foreign loans) for implementation of the policies
prescribed in Clause 1, Article 15 of this Circular shall sign with
district-level post offices contracts on payment of benefits under the
consolidated social assistance package to households and send 2 contract copies
to Provincial Project Management Units for use as a basis for payment of
charges to district-level post offices.
- Provincial Project Management Units shall sign
with provincial-level post offices contracts on payment of charges for the
service of paying benefits under the consolidated social assistance package to
beneficiaries and paying remuneration to village- and hamlet-based collaborators
as prescribed at Point b, Clause 1, Article 11 of this Circular, enclosed with
a list of village- and hamlet-based collaborators under the approval decision
of a competent authority. If there is a change to the list of village- and
hamlet-based collaborators, Provincial Project Management Units shall notify
such change in writing to provincial-level post offices before the 25th
every month.
b/ Transferring money for payment of benefits:
- District-level Labor, War Invalids and Social
Affairs Divisions shall, based on lists of subjects eligible for support
policies and assistance under the consolidated social assistance package of
each household (clearly stating the increase or decrease of subjects compared
to last month’s figures); funds for payment of support or assistance in the
month (including amounts to be retrospectively paid and funeral expenses for
social relief beneficiaries), withdraw funds from the State Treasury and make
an authorized spending order to transfer money to district-level post offices,
enclosed with payment lists of the subsequent month, before the 25th
every month;
- The Central Project Management Unit shall, based
on Provincial Project Management Units’ requests for transfer of advance money
for payment of service charges to post offices and remuneration to village- and
hamlet-based collaborators, carry out procedures for controlling and
transferring money into provincial-level post offices’ bank accounts before the
20th every month;
- Provincial-level post offices shall transfer the
amount to be paid as the remuneration to village- and hamlet-based
collaborators to district-level post offices’ bank accounts and transfer lists
of village- and hamlet-based collaborators to district-level post offices for
use as a payment basis before the 25th every month.
c/ Place and time of payment:
- Benefits under the consolidated social assistance
package shall be paid to households from the 5th to 18th
every month in the following forms:
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- Remuneration for village- and hamlet-based collaborators
shall be paid at the same time and places as benefits under the consolidated
social assistance package.
d/ Payment process:
- For benefits under the consolidated social
assistance package for households:
+ Based on monthly payment lists provided by the
district-level Labor, War Invalids and Social Affairs Divisions, for each
postal spot or station assigned to pay benefits, district-level post offices
shall make a list of households living nearby that may receive benefits at such
postal spot or station (for convenient receipt) and hand such lists to postal
spots or stations;
+ Postal spots and stations shall pay benefits and
request household members who register to represent their households in
receiving benefits or persons authorized to receive benefits to sign and write
their full names in payment lists. At the same time, postal officers shall sign
in households’ support receipt books for certification. In case the recipients
cannot sign, they shall press their fingerprints on payment lists. In case a
household fails to assign a person to receive benefits or in case a postal
officer goes to the beneficiary’s home but there is none to receive benefits,
the postal officer shall refund the benefit amount to the district-level post
office for payment in the subsequent month.
+ In case a household has not received the benefit
amount for 2 consecutive months, the postal officer assigned to make payment
shall coordinate with the commune-level People’s Committee in finding out the
reason. If the eligible subject dies, is missing or moves to another place, the
district-level post office shall notify such to the commune-level People’s
Committee and the district-level Labor, War Invalids and Social Affairs
Division for the latter to carry out procedures to stop or suspend the payment
of support under regulations.
- For payment of remuneration to village- or
hamlet-based collaborators: District-level post offices shall transfer lists of
those entitled to remuneration to postal stations for the latter to pay remuneration
and request collaborators to sign and write their full names on such lists.
d/ Reporting and settlement:
- District-level post offices shall summarize and
make monthly reports on the number of households and village- or hamlet-based
collaborators that have received benefits and remuneration and the paid money
amount and lists of households and village- or hamlet-based collaborators that
have not yet received benefits or remuneration, and send such reports and lists
to district- level Labor, War Invalids and Social Affairs Divisions, Provincial
Project Management Units and provincial-level post offices before the 20th
every month and, at the same time, send copies of such reports and lists to commune-level
People’s Committees for monitoring and supervision;
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Article 16. Settlement
1. The settlement of state budget funds (domestic
capital) must comply with the Law on the State Budget and guiding documents;
2. Settlement of loans (foreign funds):
a/ Annual settlement and project completion
settlement must comply with Circular No. 218/2013/T-BTC;
b/ Provincial Project Management Units shall make
settlement statements for expenditures spent in their localities under current
regulations and submit such statements, which must be certified by State
Treasury offices where they conduct transactions, to competent authorities for
approval and submission to the Central Project Management Unit;
c/ The Central Project Management Unit shall make
settlement statements for expenditures spent at the central level under
regulations and submit such statements, which must be certified by the State
Treasury where the unit conducts transactions, and summarize and submit a
settlement statement for whole project (for the Central Project Management Unit
and all project provinces) to the Ministry of Labor, War Invalids and Social
Affairs for approval.
Article 17. Accounting, audit, reporting and inspection regimes
The accounting, audit, reporting and inspection
regimes must comply with the Law on the State Budget and guiding documents; the
Government’s Decree No. 38/2013/ND-CP of April 23,2013, on management and use
of official development assistance (ODA) and concessional loans of donors; and
Circular No. 218/2013/ND-CP.
Chapter III
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Article 18. Organization of implementation
1. The Ministry of Labor, War Invalids and Social
Affairs shall direct the implementation of the Project at the central level,
coordinate with related agencies and People’s Committees of project provinces
in directing the implementation of the Project in provinces in accordance with
the approved contents and in conformity with commitments in the financing
agreement and current regulations of Vietnam.
2. The National Project Steering Committee shall
direct, coordinate and supervise the implementation of the Project.
3. The Ministry of Education and Training shall
direct provincial-level Education and Training Departments of the four project
beneficiary provinces in implementing this Circular.
4. Provincial-level People’s Committees shall:
a/ Direct the implementation of the Project at the
provincial level, coordinate with related agencies and the Ministry of Labor,
War Invalids and Social Affairs in directing and administering professional
agencies in implementing the Project in their provinces in accordance with the
approved contents of the Project and in conformity with commitments in the
financing agreement and current regulations of Vietnam;
b/ Approve the list of students eligible for
support policies under Decision No. 12/2013/QD-TTg;
5. Provincial Project Steering Committees shall
direct and coordinate in supervising and coordinating the implementation of the
Project in their provinces.
6. District-level People’s Committees shall:
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b/ Approve lists of subjects eligible for support
policies and village- and hamlet-based collaborators as prescribed in this
Circular.
7. District-level Labor, War Invalids and Social
Affairs Divisions shall:
a/ Summarize lists of subjects eligible for support
policies and village- and hamlet-based collaborators for submission to
district-level People’s Committee chairpersons for approval;
b/ Update data on subjects eligible for support
policies and village- and hamlet-based collaborators to the MIS’s database.
8. Commune-level People’s Committees shall list,
monitor and manage subjects eligible for support policies and village- and
hamlet-based collaborators according to this Circular.
Article 19. Effect
1. This Circular takes effect on November 6, 2014.
2. The estimation and allocation of funds,
implementation, settlement and mode of payment of benefits under the consolidated
social assistance package to households mu' comply with this Circular.
3. During the project implementation period, the
four project beneficiary provinces prescribed in Clause 2, Article 1 of this
Circular may not apply Clauses 4, Article 5, and Clause 2, Article 6 of
Circular No. 27/2013/TTLT-BGDDT-BTC of July 16, 2013, of the Ministry of
Education and Training and the Ministry of Finance, guiding the implementation
of the Prime Minister’s Decision No. 12/2013/QD-TTg of January 21, 2013,
providing support policies for general education students in areas with
exceptional difficult socio-economic conditions; Article 10 and contents
related to cost-of-study support in Articles 11 and 12 of Circular No.
20/2014/TTLT-BGDDT-BTC-BLDTBXH of May 30,2014, of the Ministry of Education and
Training, the Ministry of Finance, the Ministry of Labor, War Invalids and
Social Affairs, guiding the implementation of the Government’s Decree No.
49/2010/ND-CP of May 14,2010, on tuition fee exemption and reduction, cost-of-study
support and tuition fee collection and use in educational institutions in the
national education system from the 2011-2011 school-year to the 2014-2015
school year, and Decree No. 74/2013/ND-CP of July 15, 2013, amending and
supplementing a number of articles of Decree No. 49/2010/ND-CP.
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Any problems arising in the course of
implementation of this Circular should be promptly reported to the Ministry of
Labor, War Invalids and Social Affairs for coordination with the Ministry of
Finance and the Ministry of Education and Training for study and settlement.-
FOR THE MINISTER
OF EDUCATION AND TRAINING
DEPUTY MINISTER
Nguyen Thi Nghia
FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
FOR THE
MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
DEPUTY MINISTER
Nguyen Trong Dam