Thông tư 27/1997/TC-VT

CIRCULAR 

OF THE MINISTRY OF FINANCE NO. 27/1997/TC-VT DATED MAY 23, 1997 GUIDING THE STATE FINANCIAL MANAGEMENT REGIME FOR CAPITAL TURNOVER OF SOCIAL MARKETING ACTIVITIES OF TYPES OF CONDOM AND MEANS OF CONTRACEPTION

Pursuant to the current Law on the State budget and guiding documents;

Pursuant to the Decree No. 20/CP dated March 15, 1994 of the Government on regulations on management and use of official development assistance (ODA);

After reaching agreement with the coordinating agencies of the Government on management of ODA, the Ministry of Health and the National Committee for Population and Family Planning and the Ministry of Finance shall make the guidance for the State financial management mechanism for capital turnover for social marketing activities of types of condoms and means of contraception as follows:

I. GENERAL PROVISIONS:

1. All capital sources derived from the state budget (the State budget, foreign aid, loans, etc.) used for the turnover of the social marketing activities of types of condoms and means of contraception are under the scope of management of this Circular.

2. The Ministries, sectors, localities, state agencies, social organizations (hereinafter referred to as the unit) allowed by the State to implement the social marketing activities of condoms and means of contraception must establish management division to conduct the activities and strictly observe the regimes of the current financial management of the State as well as the provisions of this Circular.

3. The types of condom and means of contraception (hereinafter referred to as the products) introduced for social marketing must be the type condoms and means of contraception that have been registered for their quality, design as prescribed but only dedicated to social marketing and permitted for circulation and use in Vietnam by the State competent authority.

II. SPECIFIC PROVSIONS:

1. Making estimates of revenue and expenditure

1.1. Every year, based on the program and project permitted by the government for the signing with the aid organizations, the units shall make estimates of revenue and expenditure for social marketing activities along with estimates of revenues and expenditures of units in order to send them to the Ministry of Finance and Ministry of Planning and Investment for consideration and submission to the Prime Minister for approval.

1.2. Estimates of revenue and expenditure must be specified with the following contents:

1.2.1. Plan to receive money and goods for each capital source (value and amount of each type

1.2.2. Plan for sales, money collection and purchase of turnover goods

2. Bidding organization and selection of agents

Organization of public bidding and compliance with regulations on State economic contracts for the following activities:

2.1. Procurement of goods and services (re-packaging, printing and labeling on packaging, advertising, etc.) in the country valued at over 100 million dong shall comply with Decision No. 20 TC/KBNN dated January 17, 1996 of the Ministry of Finance.

2.2. Selection of product distribution agent system. The objects of all economic sectors having business permit of medical and family planning items can be selected as the product distribution agents.

2.3. Selection of entrusted import enterprise for products in need of purchase from abroad. Enterprises having functions of import and export of new medical items shall be selected to purchase the product turnover.

2.4. Goods purchased abroad shall be implemented by the international bidding under commitment with the funding organizations

3. Procedures for aid receiving

3.1. For goods or cash aid from the governments or international organizations, the units must make procedures for aid certification as prescribed in Circular No. 22 TC / VT dated March 20, 1995 and the Circular No. 87 TC / VT dated October 27, 1994 of the Ministry of Finance guiding the financial management regime for foreign aid.

4. Valuation:

4.1. Wholesale and retail price for each product, commission rates and the rate of other costs shall be decided by the Valuation Council of the Ministries, central sectors, localities approved by the state for the implementation of social marketing. The members of the Council with the participation of the State Price Board, the Ministry of Finance and other relevant agencies.

4.2. For imported aid without unit price, the line agency must organize inventory and valuation under the principles specified in Point 4.1.

4.3. The retail price after decided by the Valuation Council must be clearly printed on the packaging of product before introducing for social marketing.

5. Purchase and sale of goods

5.1. The units shall organize the sale of goods through the selected agent system as prescribed at Point 2.2.

5.2. The units allowed by the State for the implementation of social marketing activities shall open a separate account at the Treasury to receive the proceeds from the sale of goods and remit them to the State budget.

5.3. Every month, the distribution agents are responsible for payment and remittance of the whole proceeds from the sale of goods (the amount payable after deducting the valid and reasonable expenses) to the account opened at the Treasury specified in the contract that has been signed with the units allowed by the State for the implementation of social marketing activities of means of contraception. After synthesis, the units shall remit the entire amount above mentioned to the State Budget account opened at the Treasury.

5.4. The purchase of foreign goods to continue the turnover must be implemented through entrusted import contract with the medical companies that have import and export functions and are selected as prescribed at Point 2.4.

5.5. Strictly prohibiting all activities of re-export of all types of condoms and other means of contraception under the social marketing program.

6. Procedures for allocation of turnover fund:

6.1. Based on the sales plan, money collection and purchase of turnover goods (specified at point 1.2) of the units implementing social marketing approved by the line agencies and functional authorities, the Ministry of Finance shall make allocation of fund from the State budget to continue the deployment of social marketing activities.

6.2. To be funded in time, at the end of each previous quarter, the units implementing social marketing must submit to the Ministry of Finance (Department of Administration) the following documents:

- Documents certifying the total proceeds have been transmitted to the State budget from social marketing activities in the previous quarter.

- Detailed estimate of expenditures to be generated in the next quarter for funding request.

6.3. Order and procedures for funding shall be implemented under current regulations on management of fund allocation of the State budget.

7. Regulations on accounting and settlement:

7.1. The units implementing the social marketing must organize the accounting of marketing activities in accordance with the provisions in the Decision 999 TC/QD/CDKT dated November, 1996 of the Minister of Finance. The accounting scheme is applied under the form No. 37 attached to this document.

7.2. Every year, the units must prepare settlement ​​under each capital source ( capital from state budget, aid by each organizations, etc.) of marketing activities and approved by the competent authorities for submission to the Ministry of Finance (Department of administration and Board of aid management and receiving) to verify the settlement data and sum up and make the state budget settlement for submission to the Government under the documents guiding the implementation of Decree No.87-CP of the Government stipulating in detail the decentralization, management, formulation and compliance with the state budget settlement. For the report form, uniformly using the F02-2H form (attached).

III. IMPLEMENTATION ORGANIZATION:

1. The line agencies are responsible for inspection and monitoring the sale of goods at the right retail price decided by the Valuation Council specified on product packaging.

2. Ministry of Finance and other relevant agencies are responsible for periodic or irregular inspection of the use of capital turnover for social marketing activities. In case of use of capital for improper purpose and regime, the Ministry of Finance will suspend the capital allocation and inform the competent authorities for handling.

3. This Circular takes effect after 15 days from its signing date. In the course of implementation, if any problems arise, the units should be promptly report to the Ministry of Finance for consideration and timely amendment.

(F02-2H)

DETAIL

ACTUAL EXPENDITURE OF PROJECT FOR REQUEST OF SETTLEMENT

Project name:.............................. Code:..................

Under the program:..............................................

Start:............................... End:...............

Total fund approved………………..Amount approved this period……..

Project implementing agency:.........................................

Explanation

Objective and content of study according to the prescribed schedule:..........

.................................................................

Amount of products finished:.....................

.................................................................

Date... month... …199...

Maker                                       Accountant                         Head of unit
(Signature, full name)      (Signature, full name)               (Signature, seal)