Bản dịch văn bản 112/2004/TT-BTC
thong-tu-112-2004-tt-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2004-11-24

CIRCULAR No. 112/2004/TT-BTC OF NOVEMBER 24, 2004 GUIDING THE MANAGEMENT AND USE OF VIETNAM CHILDREN SUPPORT FUND Pursuant to December 16, 2002 State Budget Law No. 01/2002/QH11 and the current documents guiding the implementation of the State Budget Law; Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the Prime Minister's Decision No. 135/2003/QD-TTg of July 9, 2003 on consolidation and development of Vietnam Children Support Fund; In order to raise the efficiency of management and use of Vietnam Children Support Fund, the Ministry of Finance hereby guides the management and use of Vietnam Children Support Fund as follows: I. GENERAL PROVISIONS 1. Vietnam Children Support Fund is set up to mobilize voluntary contributions of domestic and foreign agencies, organizations and individuals, international aids and State budget supports for the cause of children protection, care and education. 2. Eligible for Vietnam Children Support Fund's support are children in special circumstances, including child orphans without any shelter, abandoned children; handicapped and disabled children; children being victims of toxic chemicals; HIV/AIDS-infected children; children who have to do heavy and hazardous jobs or in contact with toxic and harmful substances; children who have to work far from their families; street children; sexually abused children; drug-addicted children; juvenile delinquents; children in mountainous, deep-lying and remote areas as well as former revolution-base regions and natural calamity- and disease-hit regions; children with specific addresses at requests of financing agencies, organizations or individuals; and other subjects in line with the Fund's principles and objectives. 3. Vietnam Children Support Fund shall be entitled to open its own accounts at the State Bank and the State Treasury for transactions; the Fund's balance at the preceding year's end, including State budget allocations (if any), shall be carried forward into the subsequent year for further use. 4. The Fund's idle money may be deposited as savings, or used to purchase the State Treasury's bonds and bills, public bonds, etc, in order to preserve and develop the Fund in service of the cause of child protection, care and education. 5. The mobilization, management and use of Vietnam Children Support Fund's financial sources must ensure the right purposes and efficiency in strict accordance with the State's current financial management regime and this Circular's provisions. The levels of spending on the Fund's particular activities shall be decided by the Minister-Chairperson of the Committee for Population, Family and Children. 6. The children support funds of all levels and branches from the central to local levels shall also be subject to the financial management as prescribed by this Circular. II. SPECIFIC PROVISIONS 1. Sources of Vietnam Children Support Fund's revenues: - Revenues from in-cash or in-kind voluntary contributions of domestic and foreign agencies, organizations and individuals, international aids. - Donations with specific purposes and addresses received for implementation under authorization of financing agencies, organizations or individuals. - State budget supports for execution of specific programs or projects. - Interests earned from deposit accounts, law-permitted measures to maintain and develop Vietnam Children Support Fund. - Other lawful revenues (if any). 2. Vietnam Children Support Fund's spending contents: 2.1. Expenses as direct supports for children in special circumstances, including: (1) Expense in support of handicapped and disabled children, children being Agent Orange victims for functional rehabilitation such as eye operations, hare-lip and cleft palate operations, movement-deformity operations, heart surgeries, etc. (2) Expense in support of malnourished poor children; orphans without any shelter; abandoned children; HIV/AIDS-infected children; children who have to do heavy and hazardous jobs or in contact with toxic and harmful substances; children who have to work far from their families; street children; sexually abused children; drug-addicted children; juvenile delinquents. (3) Expense in support of children in communes meeting with exceptional difficulties in mountainous, deep-lying, remote and ethnic minority areas, former revolution base regions: provision of scholarships, building of kindergartens, recreation and entertainment centers, etc. (4) Expense in urgent support of children in natural calamity- and epidemic-hit areas. (5) Expense in support of poor children, children of war invalids, martyrs and families with meritorious services to the revolution, who have surmounted difficulties and become excellent pupils. (6) Expense in support of poor children, who cannot go to school, through "affectionate classes". (7) Expense in support of poor children meeting with other risks or accidents. (8) Expense in support of children with specific addresses at requests of financing agencies, organizations or individuals. (9) Other support expenses in line with the Fund's principles and objectives. The specific levels of the above-said expenses shall be decided by the Minister-Chairperson of the Committee for Population, Family and Children at the proposal of the director of Vietnam Children Support Fund, ensuring the suitability to practical situation and the Fund's capability. For financed projects, the spending contents and levels shall comply with agreements or documents signed between Vietnam Children Support Fund and donors. 2.2. Expenses for the Fund's professional and administrative management: 10% (ten percent) of the total annual revenues (excluding revenues from aids donations with specific purposes and addresses and State budget supports) shall be set aside for the Fund's professional and administrative management, including: (1) Payment of salaries, wages and allowances (if any) for managerial officials and employees and contractual laborers in service of Vietnam Children Support Fund's operation. (2) Payment of contributions (to social insurance, medical insurance, trade union funding) for the Fund's managerial officials and employees according to the State's current regulations. (3) Expense for payment of public services. (4) Expense for stationery. (5) Expense for information, propagation and communication (telephone and post charges, etc.). (6) Expense for preliminary review and final review conferences. (7) Expense for working-trip allowances. (8) Hiring expenses. (9) Expense for activities of in-coming and out-going delegations in service of campaigning for the Fund's building. (10) Expense for repair and procurement of fixed assets in service of the Fund's operation. (11) Expense for training and fostering of the Fund's managerial officials. (12) Expense for the Fund's particular professional activities: - Expense for propagation for mobilization of resources for Vietnam Children Support Fund. - Expense for survey, project formulation and examination, supervision and evaluation of programs and projects in support of children. - Expense for mobilization of commendation and rewards to units, organizations and individuals that make contributions to Vietnam Children Support Fund's activities. - Other expenses for particular professional work. (13) Other expenses. The levels of the above-said expenses shall comply with the State's current norms and financial spending regimes applicable to administrative and non-business agencies. Particularly for expenses for the Fund's particular professional activities (Item (12), Point 2.2, Part II), the specific spending level shall be decided by the Minister-Director of the Committee for Population, Family and Children at the proposal of the director of Vietnam Children Support Fund. In cases where at the year end the 10%-funding sources deducted for professional and administrative management have not yet been used up, the remainder shall be transferred back to the Fund. 3. Revenue-expenditure estimation, accounting and settlement, and management of the Fund 3.1. Revenue-expenditure estimation: - For State budget-support funding sources: The revenue-expenditure estimation shall comply with the provisions of the Finance Ministry's Circular No. 59/2003/TT-BTC of June 23, 2003 guiding the implementation of the Government's Decree No. 60/2003/ND-CP of June 6, 2003 which details and guides the implementation of the State Budget Law and other relevant documents. - For the Fund's revenue sources: Annually, simultaneously with the time prescribed for State budget estimation, Vietnam Children Support Fund shall have to make revenue-expenditure estimates, then submit them to the Minister-Chairperson of the Committee for Population, Family and Children for approval and inclusion into the budget estimates of the Committee for Population, Family and Children. 3.2. Bookkeeping, accounting, settlement: Vietnam Children Support Fund must organize and conduct the accounting and statistical work according to law provisions on accounting and statistics; open books for recording fully lists of contributing and financing agencies, organizations and individuals as well as lists and addresses of subjects eligible for Vietnam Children Support Fund's supports. - The bookkeeping, accounting and settlement of Vietnam Children Support Fund's funding shall comply with the current administrative and non-business accounting regime. It is strictly forbidden to put outside the accounting books any revenues, expenditures, assets, fund money, liabilities or contributions of units, organizations or individuals. - Aid sources shall be monitored, accounted and settled strictly according to the State's current regulations on receipt, management and use of aid sources. - Quarterly and annually, Vietnam Children Support Fund shall have to make financial statements and revenue-expenditure settlement for report thereon to the Support Council of Vietnam Children Support Fund and the Minister-Chairperson of the Committee for Population, Family and Children. 3.3. Fund management: - Vietnam Children Support Fund must publicize all revenues and expenditures and strictly abide by the State's financial and accounting regimes in order to provide necessary information in service of the Fund's revenue-expenditure management, direction and administration. - Periodically or extraordinarily, the Committee for Population, Family and Children and the finance agency of the same level shall have to examine the management and use of the Fund's financial sources. The director of Vietnam Children Support Fund shall be held responsible to the Minister-Chairperson of the Committee for Population, Family and Children and the Support Council of Vietnam Children Support Fund for the Fund's all revenue and expenditure activities. - The Committee for Population, Family and Children shall have to approve the settlement of all operation funding sources of Vietnam Children Support Fund according to the State's current regulations and synthesize them into the settlement reports of the Committee for Population, Family and Children for settlement with the Ministry of Finance. III. IMPLEMENTATION ORGANIZATION This Circular takes effect as from January 1, 2005 and replaces the Finance Ministry's Circular No. 15/1998/TT-BTC of February 6, 1998 guiding the management and use of Vietnam Children Support Fund. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and appropriate amendment and supplementation. For the Finance Minister Vice Minister HUYNH THI NHAN