Bản dịch văn bản 15/1998/TT-BTC
Circular 15/1998/TT-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 1998-02-06

CIRCULAR No CIRCULAR No.15/1998/TT-BTC OF FEBRUARY 6, 1998 GUIDING THE MANAGEMENT AND USE OF THE CHILD SUPPORT FUND Pursuant to Decree No.347/HDBT of November 14, 1991 of the Council of Ministers (now the Government) detailing the implementation of the Law on Child Protection, Care and Education; Pursuant to Decree No.87-CP of December 19, 1996 of the Government detailing the assignment of the State budget management, drafting, execution and settlement; In order to raise the effectiveness in the management and use of the Child Support Funds at various levels and branches (hereafter referred to as the Child Support Fund for short), the Ministry of Finance hereby provides the following detailed guidance on the management and use of the Child Support Fund: I. GENERAL PROVISIONS: 1. The Child Support Fund is established and operates on the principle of self-financing through the form of mobilizing contributions of State agencies and mass organizations that have their own sources of revenue, economic and cultural organizations, charity organizations, humanitarian organizations and other social organizations as well as individuals inside and outside the country and international aid for the cause of child protection, care and education. 2. In order to preserve and increase the Fund for the cause of child protection, care and education the idle money of the Child Protection Fund may be used to deposit into saving accounts or to purchase the State Treasury's bonds and bills. 3. The Child Support Fund is permitted to open one account at a bank with the director of the Fund being the account holder. 4. The Child Support Fund is responsible for exploiting all financial resources inside and outside the country to generate its capital sources, effectively managing and using its financial sources for the right purpose in accordance with the provisions of this Circular. 5. This Circular applies to the Child Support Funds at all levels from the central to the grassroots, and in various branches. 6. The Child Protection and Care Committees at various levels and branches shall coordinate with the financial agency in overseeing and inspecting the operations of the Child Support Funds to ensure their compliance with the regime prescribed by the State. II. SPECIFIC PROVISIONS: 1. Specific provisions on the Fund's revenue sources: the Fund's revenue sources include: - Contributions in cash and in kind from State agencies and mass organizations that have their own sources of revenue, economic and cultural organizations, charity organizations, humanitarian organizations and other social organizations as well as individuals inside and outside the country and international aid. - Interests on bank deposits, savings and purchased bonds and bills of the State Treasury. - Subsidies from the State budget in some particular cases prescribed by law. - Other revenues. 2. Specific provisions on the spending contents: The Child Support Fund is spent as follows: a/ 85% of the total revenue are directly spent for children such as support for malnourished poor children, support for poor but excellent pupils, support for street children through "warm and affectionate homes", support for poor children in disaster-stricken areas, support for war invalids' and martyrs' children who are good and excellent pupils, support for the rehabilitation of handicapped children of poor families, support for poor children who cannot go to school through "affectionate classes", support for the medical treatment of sexually abused children and so on. b/ 15% of the total revenue (excluding the State budget subsidies for certain purposes) are spent on the fund-raising activities or payments for employees who work under contracts, stationery, administrative costs, rewards for organizations and individuals that make meritorious contributions to the fund-raising campaigns; as well as on reciprocal capital of donation projects (if any). c/ Particularly for foreign-funded projects, their expenditures shall comply with the signed documents. All indirect expenditures (in Item b above) shall not exceed the budget estimate already approved at the beginning of each year by the Board of the Child Support Fund and the Child Protection and Care Committee (which directly manages the Fund) on the basis of current spending norms set by the State for non-business and administrative agencies and units. 3. Budget drafting, accounting and settlement of the Fund's revenues and expenditures: a/ For the State budget subsidies: Circular No. 09-TC/HCSN of March 18, 1997 of the Ministry of Finance guiding the assignment, drafting, execution and settlement of the State budget shall apply. b/ For the Fund's own revenues: - Budgeting: Annually, simultaneously with the drafting of the State budget, the Child Support Fund shall have to draft and submit the Fund's revenues and expenditures to its Board and the Child Protection and Care Committee (which directly manages the Fund) for incorporating them into the Committee's budget estimates. - Accounting: Decision No. 999-TC/QD/CDKT of November 2, 1996 of the Minister of Finance issuing the administrative and non-business accounting system and regime shall apply. - Settlement: Every quarter and year, each Child Support Fund shall have to make and submit reports on the settlement of revenues and expenditures to its Board and the Child Protection and Care Committee (which directly manages the Fund) for approval. Periodically and unexpectedly, the financial agency shall coordinate with the Child Protection and Care Committee in inspecting the management and use of the budget of the Child Support Fund. The directors of the Child Support Funds at various levels and branches shall be answerable before law for the management of the Funds' revenues and expenditures. III. TIME AND EFFECT OF IMPLEMENTATION: This Circular takes effect 15 days after its signing. The earlier provisions which are contrary to the provisions of this Circular are hereby annulled. Any problem or difficulty arising in the course of implementation should be promptly reported by the Child Support Funds at various levels and branches to the Ministry of Finance for suitable amendment and/or supplement. For the Minister of Finance Vice Minister TAO HUU PHUNG