Thông tư 101/2007/TT-BTC của Bộ Tài chính về việc hướng dẫn quản lý và sử dụng quỹ hỗ trợ người nhiễm HIV/AIDS

CIRCULAR

GUIDING THE MANAGEMENT AND USE OF FUNDS IN SUPPORT OF HIV/AIDS-INFECTED PEOPLE

Pursuant to the Governments Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the implementation of the State Budget Law;

Pursuant to the Prime Ministers Decision No. 60/2007/QD-TTg of May 7, 2007, setting up Funds in Support of HIV/AIDS-Infected People;

The Ministry of Finance guides the management and use of Funds in Support of HIV/AIDS-Infected People as follows:

I. GENERAL PROVISIONS

1. Funds in Support of HIV/AIDS-Infected People are set up to raise contributions and aid of domestic and foreign agencies, organizations and individuals in order to provide supports for HIV/AIDS-infected people in medical examination and treatment.

2. The Central Fund in Support of HIV/AIDS-Infected People is set up under decision of, and managed and administered by, the Minister of Health; local Funds in Support of HIV/AIDS-Infected People are set up under decisions of presidents of Peoples Committees of provinces or centrally run cities (below referred to as provincial-level Peoples Committees) and placed under provincial-level Health Services management and administration.

3. Funds in Support of HIV/AIDS-Infected People (below referred to as Funds for short) have the legal person status and their own seals. They may open bank accounts for receiving contributions and aid of domestic and foreign organizations and individuals, and state treasury accounts for receiving funds from the state budget and the HIV/AIDS prevention and control project under the national target program on prevention and control of a number of social diseases, dangerous epidemics and HIV/AIDS. At the end of a fiscal year, the balance (if any) of a Fund shall be carried forward to the subsequent year for further use according to regulations.

4. Funds shall conduct accounting and statistical work in accordance with the accounting and statistical law; and publicize the situation of raising, managing and using funds under the provisions of the Finance Ministrys Circular No. 19/2005/TT-BTC of March 11, 2005, guiding financial publicity for state budget funds and funds formed from peoples contributions.

II. MANAGEMENT OF FUNDS REVENUES

1. Revenues of Funds in Support of HIV/AIDS-Infected People:

a/ Contributions and aid of domestic and foreign agencies, organizations and individuals.

b/ State budget funds allocated as first-time supports upon the setting up of the Funds according to current state budget decentralization to cover expenses for procurement of equipment and working facilities, and expenses for public information work to mobilize contributions to the Funds.

c/ Supports from the HIV/AIDS prevention and control project under the national target program on prevention and control of a number of social diseases, dangerous epidemics and HIV/AIDS.

d/ Other lawful revenues.

2. Management of revenues:

a/ Aid amounts for identified recipients:

- Funds shall transfer aid in kind to HIV/AIDS-infected people at addresses authorized by aid donors.

- Aid in cash shall be remitted into Funds accounts for control and transfer to HIV/AIDS-infected people at addresses authorized by aid donors.

b/ Aid amounts for unidentified recipients:

- Aid in kind shall be handled as follows:

+ For aid in the form of HIV anti-retroviral medicines: Funds shall receive and account the increase of their revenues at the prices set by donors. If donors do not set prices, fund-managing agencies shall assume the prime responsibility for, and coordinate with finance agencies of the same level in, setting prices according to regulations. The Minister of Health (for the Central Fund), or provincial-level Peoples Committee presidents (for local Funds) shall decide to allocate medicines to establishments directly managing, caring for and treating HIV/AIDS-infected people (including medical establishments, educational establishments, re-education schools, centers for medical treatment, education, labor and social affairs, social protection establishments, prisons, detention camps, and centers nurturing HIV/AIDS-infected children).

Establishments directly managing, caring for and treating HIV/AIDS-infected people, which are allocated HIV anti-retroviral medicines, shall follow the Health Ministrys use instructions and make accounts on those medicines in both kind and value with the Funds according to current regulations.

+ For aid in the form of technical equipment and medical instruments: Fund-managing agencies shall assume the prime responsibility for, and coordinate with finance agencies of the same level in, revaluating these assets as a basis for accounting the increase of the Funds revenues. The Minister of Health (for the Central Fund), or provincial-level Peoples Committee presidents (for local Funds) shall decide to allocate such aid to establishments directly managing, caring for and treating HIV/AIDS-infected people.

A record of delivery of assets must be made by the fund-managing agency, the Funds competent representative and the establishment directly managing, caring for and treating HIV/AIDS-infected people. The establishment which receives the assets shall open a book for monitoring, accounting, managing and using the allocated assets for proper purposes.

- Contributions and aid in cash shall be remitted into the Funds accounts for management and use in accordance with this Circular.

c/ For state budget funds allocated as first-time supports:

After the establishment decision and the operation charter of a Fund are issued, the fund-managing agency shall assume the prime responsibility for, and coordinate with the finance agency of the same level in, specifying the first-time support amount for the Fund to cover expenses for procurement of equipment and working facilities and expenses for public information work to mobilize contributions, which shall be considered and decided by a competent authority according to the State Budget Laws decentralization provisions.

d/ For support funds from the HIV/AIDS prevention and control project under the national target program on prevention and control of a number of social diseases, dangerous epidemics and HIV/AIDS: Annually, based on the operation efficiency of a Fund, the fund-managing agency shall coordinate with the finance agency of the same level in determining the level of support for the Fund with specific contents for inclusion in the cost estimate of the HIV/AIDS prevention and control project under the national target program on prevention and control of a number of social diseases, dangerous epidemics and HIV/AIDS.

III. USE OF FUNDS

1. Expenses in support of HIV/AIDS-infected people:

a/ For the Central Fund:

- Supports for HIV/AIDS-infected people who meet with difficulties and are classified as poor (according to the poverty line specified in the Prime Ministers Decision No. 170/2005/QD-TTg of July 8, 2005) when they receive medical examination or treatment at central-level medical establishments, covering:

+ Medical examination or treatment expense which is not covered by health insurance.

+ Meal expense in the treatment duration.

- Supports for provincial/municipal Funds in Support of HIV/AIDS-Infected People, when necessary.

b/ For provincial/municipal Funds:

- Supports for HIV/AIDS-infected people as identified recipients under the authorization of donors.

- Supports for HIV/AIDS-infected poor people meeting with difficulties in medical examination or treatment at local medical establishments, covering:

+ Medical examination or treatment expense which is not covered by health insurance.

+ Meal expense in the treatment duration.

- Supports for spouses or children of HIV/AIDS-infected poor people meeting with difficulties, specifically:

+ HIV test expense, for spouses and children of HIV/AIDS-infected people.

+ Expense for counseling and supply of documents guiding the family- and community-based care for and treatment of HIV/AIDS-infected people.

- Provision of HIV anti-retroviral medicines to establishments managing, caring for treating HIV/AIDS-infected people.

- Supports for families that undertake to care for and nurture final-stage HIV/AIDS patients.

The Minister of Health (for the Central Fund), or provincial/municipal Peoples Committee presidents (for local Funds) shall, depending on the Funds financial capacity, decide on levels of support for different beneficiaries according to the expenses specified in this Clause.

2. Expenses for the management of Funds:

A maximum of 7% (seven per cent) of the annual total revenues (excluding state budget funds, aid amounts for identified recipients and the Funds balance carried forward from the previous year) shall be earmarked for the management of the Funds, covering:

a/ Payment of salaries, wages and allowances (if any) to contractual laborers according to current state regulations on salary regimes applicable, lo cadres, civil servants, employees and armed forces.

b/ Payment of salary-based contributions (social insurance, health insurance and trade union dues) for contractual laborers according to current state regulations.

c/ Procurement or repair of office equipment and facilities in service of the Funds activities. Particularly, the procurement of cars complies with current state regulations.

d/ Expenses for office supplies; payment for public services; communication; work-trip allowances; and rentals.

dd/ Expenses for organization of conferences to review or perform tasks, conferences with donors or workshops to exchange professional experience. Expenses and their levels comply with current regulations on conference expenses and work-trip allowances.

e/ Expenses for fund-raising activities of inbound and outbound delegations.

g/ Expenses for public information work to mobilize contributions to the Funds.

h/ Expenses for investigations, field surveys, formulation of projects, and inspection and supervision of activities in support of HIV/AIDS-infected people.

i/ Expenses for commendation of organizations and individuals that record achievements in mobilizing contributions for the Funds activities, preventing and combating HIV/AIDS, and helping HIV/AIDS-infected people.

k/ Other expenses.

In the course of implementation of this Circular, the Ministry of Finance shall coordinate with the Ministry of Health in considering and adjusting expenses for the management of the Funds in an appropriate manner.

3. Elaboration of regulations on Funds expenditures:

Based on current state regimes, criteria and norms of financial expenses, expenses specified in this Circular and its financial capacity, a Fund shall elaborate its expenditure regulations and submit them to the Minister of Health (for the Central Fund), or the provincial-level Peoples Committee president (for local Funds) for promulgation.

Expenses and their levels specified in regulations on expenditures of the Funds at all levels serve as a basis for management and payment of the Funds expenditures and for control by state treasuries, superior managing agencies, finance agencies, inspection agencies and audit agencies according to regulations. The regulations also give autonomy to the Funds in the management and payment of their expenditures, ensuring that they are used for proper beneficiaries and in an equal and transparent manner.

IV. ESTIMATION, ACCOUNTING AND FINALIZATION

1. Estimation of Funds revenues and expenditures:

a/ For state budget funds and support funds from the HIV/AIDS prevention and control project under the national target program on prevention and control of a number of social diseases, dangerous epidemics and HIV/AIDS: The estimation of their revenues and expenditures complies with the Finance Ministrys Circular No. 59/2003/TT-BTC of June 23, 2003, guiding the implementation of the Governments Decree No. 60/2003/ND-CP of June 6, 2003, which details and guides the implementation of the State Budget Law.

b/ For the Funds own revenues: Annually, at the time prescribed for making the state budget estimate, a Fund shall make its revenue-expenditure estimate and submit it to the Minister of Health (for the Central Fund), or the provincial-level Peoples Committee president (for local Funds) for approval.

2. Accounting and settlement:

a/ Funds in Support of HIV/AIDS-infected People at all levels shall open accounting books for accounting their revenues and expenditures in accordance with current administrative and non-business accounting regimes. They are prohibited from excluding from accounting books any revenues, expenditures, assets, funds, debts or contributions of agencies, organizations or individuals.

b/ Foreign non-refundable aid shall be monitored, accounted and finalized according to current state regulations on aid receipt, management and use.

c/ The management and use of the Funds are subject to inspection, examination and audit by competent state agencies.

3. Making and sending financial statements and settlement reports:

a/ Funds of all levels shall make and send in time all their periodical financial statements and annual settlement reports to the Ministry of Health, provincial-level Peoples Committees and finance agencies according to regulations. Fund-managing agencies shall approve and include those statements and reports in general settlement reports (in state budget funds) of ministries and localities according to current regulations on state budget settlement.

b/ Funds heads are answerable for the accuracy and legality of data in the Funds settlement reports.

V. ORGANIZATION OF IMPLEMENTATION

This Circular takes effect 15 days after its publication in CONG BAO. Problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and solution.