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;

...

...

...

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

...

...

...

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.

...

...

...

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);

...

...

...

- 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:

...

...

...

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.

...

...

...

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:

...

...

...

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:

...

...

...

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.

...

...

...

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;

...

...

...

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:

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

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:

...

...

...

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

...

...

...

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.

...

...

...

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 25^th 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 25^th 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 20^th 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 25^th every month.

c/ Place and time of payment:

- Benefits under the consolidated social assistance package shall be paid to households from the 5^th to 18^th every month in the following forms:

...

...

...

- 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 20^th every month and, at the same time, send copies of such reports and lists to commune-level People’s Committees for monitoring and supervision;

...

...

...

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

...

...

...

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:

...

...

...

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.

...

...

...

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

Thông tư liên tịch 26/2014/TTLT-BLĐTBXH-BTC-BGDĐT hướng dẫn chế độ quản lý tài chính và thực hiện Dự án "Tăng cường hệ thống trợ giúp xã hội Việt Nam" vay vốn Ngân hàng Thế giới do Bộ trưởng Bộ Lao động - Thương binh và Xã hội - Bộ Tài chính - Bộ Giáo dục và Đào tạo ban hành