THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom - Happiness
No. 101/2007/TT-BTC
Hanoi, August 20, 2007
 
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.

>> See also:  Employees in charge of HIV testing laboratory must hold bachelor’s degrees

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:

>> See also:  Joint Circular No. 25/1999/TTLT-BLDTBXH-BYT dated October 14, 1999

- 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:

>> See also:  Joint Circular No. 25/1999/TTLT-BLDTBXH-BYT list of occupations and kinds of work which HIV/AIDS-infected people are not allowed to do

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.
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>> See also:  Decision No. 28/1999/QD-TTg dated February 23, 1999 of the Prime Minister promulgating the regulation on the management and use of aids from foreign non-governmental organizations