DEPARTMENT OF HEALTH CARE
Number: 25 /2013/TTLT-BYT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, September 4, 2013
Regulation of financial management for the implementation of social marketing activities of contraceptive means,
prevention, anti-HIV/AIDS and sexually transmitted diseases
State Budget Law Base 01 /2002/QH11 December 16, 2002;
Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;
Base of Protocol 63 /2012/NĐ-CP August 31, 2012 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Health;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, the mandate, the powers and the organizational structure of the Ministry of Finance;
Implementation of the Prime Minister's Decision: Number 2013/QĐ-TTg on 14 November 2011 approve the Vietnam Strategy and Population Strategy from 2011-2020; Decision No. 608/QĐ-TTg on 25 May 2012 approx the National Strategy. Prevention, Anti-HIV/AIDS to 2020, and Vision 2030; Decision No. 1199/QĐ-TTg 31 August 2012 approves the National Population Goals and Planned Chemization Plan 2012-2015 and Decision No. 1202/QĐ-TTg August 31, 2012 Browse for the National Defense Item Program, Against HIV/AIDS Phase 2012-2015;
The Minister of Health, the Minister of Finance of the Ministry of Finance of the Federal Ministry of Finance, provides the regulation of financial management to the implementation of the social marketing activities of contraception, prevention, anti-HIV/AIDS and sexually transmitted diseases.
1. The adjustment range
a) This information regulates the management and use of legal funds to implement the social marketing of contraception, prevention, anti-HIV/AIDS and sexually transmitted diseases;
b) For the aid source that the sponsor or representative has the authority of the donor with its own regulation, it is done according to the sponsor's regulation.
2. Subject applies
a) The agencies, the unit with the use of state budgets: domestic capital, unreimbursable aid, foreign government aid, ODA and other legal sources to implement social marketing of contraceptive means, rooms, etc. against HIV/AIDS and sexually transmitted diseases;
b) The organizations, individuals in and out of the country participate in the implementation of social marketing activities.
1. Social Marketing is a mode of intermediate distribution between free and commercial markets, creating the transformation of customer behavior from free use to commercial use.
2. Social Marketing Products is the means of contraception, prevention, anti-HIV/AIDS and sexually transmitted diseases, including drugs, products, medical instruments, condoms that are used with the purpose of contraception, prevention, anti-HIV/AIDS. These products have been registered in quality, style, form of product code for social marketing and licensed licensed by the authorities in Vietnam.
3. Social Marketing Operations is the use of commercial engineering (market-based activities) in conjunction with non-market activities aimed at creating customer use, creating availability and accessibility to social marketing products.
4. Distribution of social marketing products is the process of transportation, preservation, purchasing, selling social marketing products in the product distribution system and only ending when social marketing products are sold to customers.
5. Promote social marketing products is the provision of promotion, advertising, and communication, behavioral transformation aimed at improving understanding, promoting the ability to accept and use social marketing products.
6. The social marketing management agency on the types of condoms and the means of contraception and prevention, anti-disease transmitted by sex. (later called the Social Marketing Authority) is the body, the unit that is managed by the Ministry of Health for social marketing activities.
7. The unit performs social marketing on the types of condoms and the means of contraception and prevention, anti-disease transmission disease. (the following called the Social Marketing Implementation Unit) is the unit of the bid under the bidding mechanism, ordering or assigned tasks by regulation at Decision No. 1. 39 /2008/QĐ-TTg March 14, 2008 of the Prime Minister of the Government issued bids, ordering, tasked with providing a public career service using state budgets and relevant instruction text.
8. The dealer sells social marketing products of condoms and the means of contraception and prevention, anti-disease transmission of STIs. (the following is called the Marketing Product Seller) as the legal or legal entity that sells social marketing products, has business registers open accounts at the State Treasury or commercial bank, directly implementing the sale of social marketing products to the market. to the user.
1. State budget: domestic capital, foreign capital (non-reimbursable, foreign government aid, ODA);
2. Source recall from social marketing activity;
3. The contribution of organizations, individuals in and out of the country;
4. Other legal capital.
REGULATION ON SOCIAL MARKETING ACTIVITIES AND SOCIAL MARKETING FINANCE MANAGEMENT IN THE COUNTRY.
1. Social marketing product selection
a) The Ministry of Health is the body that determines the category, race, quantity, technical standard of social marketing products in accordance with each specific phase.
b) The time implementation of the social marketing is consistent with a given year-based bill.
2. Buy Social Marketing Products
The agency that manages the social marketing or unit of the State Agency tasked with implementing social marketing is the unit that does purchase the responsible social marketing product:
a) For the state budget source, the unit selection is provided by the regulation at the Bidding Law, the Amendment Law and the relevant manual text.
b) For foreign aid to implement a procurement of social marketing products by sponsor regulations, the non-regulation sponsor case is done by the state's current regulation of bidding, procurement.
c) In terms of standards, rules, product quality
-Responsible for determining the packaging, packaging of social marketing products.
-conduct of quality registration, styroform, model of product code for social marketing and licensed authorities circulated in Vietnam.
3. The organization performs social marketing
a) Selection of the implementation of the social marketing
-The method of selecting the Individual Marketing implementation by the mechanism of bidding, ordering or assigned tasks by regulation at Decision No. 1. 39 /2008/QĐ-TTg March 14, 2008 by the Prime Minister of the Government issued bids, ordering, tasked with providing a public career service using the state budget and relevant instruction text.
-A unit selection condition that performs social marketing:
+ There is legal status according to the rule of law;
+ There are warehouses to save, preserve social marketing products;
+ There is sufficient capacity of the social marketing sales distribution system;
+ Enough capacity to meet, comply with the regulations on the sales mechanism, collect money, manage oversight under the laws of the law on trade and regulations on this Smart.
b) Social marketing execution costs
-Content and the level of the Social Marketing Administration or State of the State Agency tasked with implementing a social marketing include: assessment survey, market research serving social marketing management; training organization, training, and business. conference, conference; design and registration of product rights; program building, social marketing planning; product quality control; social marketing, inspection, surveillance, and period. The level of the genus according to the current financial spending regime and the implementation of a commitment to the sponsor.
-The unit's contents of the Social Marketing implementation include:
+ To buy, produce advanced products;
+ The label design and label social marketing products into commercial goods;
+ The cost of preservation, shipping, commodity insurance;
+ Import costs (if available);
+ The commission for the sales system (including the dealer and the retail system);
+ Administrative expenses serving social marketing activities;
+ Training expenses, total social marketing activity;
+ Tax types, statutory fees by law;
+ Media costs, product advertising (media through radio, newspaper, event organization, pano, posters); and more.
+ Other valid expenses (if any).
1. The retail price and the rate of subsidies for each product label are issued in accordance with each specific phase through the valuation and decision of the Ministry of Health. The board member has the involvement of the Ministry of Finance and other agencies involved.
2. For the non-single import aid package, the Social Marketing Authority must organize the inventory and valuation in accordance with the principle stated at This One Article.
3. Retail prices after being prescribed by the Ministry of Health must be printed clearly on the packaging of each product before entering into social marketing.
1. The ratio is left to perform the tasks of the Social Marketing implementation unit that does not exceed 70% of the retail market product retail price.
2. The ratio of the money sales to the state budget for all types of social marketing products is no less than 30% on the retail marketing product retail price.
3. Social marketing implementation units are entitled to use the full amount of funds spent on the social marketing activities set in Clause 1 This, on the basis of the assurance of the content, the provisions stipulated at the Article 3 Article 4.
4. The unit case of the State Agency (Family Directorate-Family Planning) is tasked with implementing social marketing, in addition to the correct implementation of the regulations at paragraph 3 This, when implementing new social marketing model due to the state organization. Making, other supporting expenses from the state budget are applied in accordance with the regulation at the U.S. Digital Federal Information. 20 /2013/TTLT-BTC-BYT 20 February 2013 by the Minister of Finance and Minister of Health Regulation Regulation and use the funding implementation of the National Population Goals Programme and family planning of the period 2012-2015.
1. The return budget of a state budget is the entire amount of sales according to the value of the value of the kernel (x) with the number of products sold except (-) to go on the costs of implementing the social marketing in accordance with the specified rate.
2. Open account
a) The Ministry of Health opens a deposit account that specializes in selling social marketing products at the Central State Treasury. For aid funding, depending on the sponsor's requirements, the Ministry of Health opens an account at the State Treasury or at the commercial bank for social marketing.
b) Social marketing implementation opens a deposit account at the State Treasury or commercial bank. The social marketing implementation unit pays the proceeds from the dealers selling social marketing products into the Department of Health ' s account at the State Treasury or commercial bank without the need through the Social Marketing Management Authority.
3. Pay the sale of social marketing products
a) The sales of social marketing products must conduct money at the same time of sale. The dealer sells a social marketing product that has to set a monthly report on the number of goods sold and the amount of proceeds corresponding, while in the middle of the amount of evidence involved in the sale and collection of sales to facilitate inspection, control. Periodically, the dealer sells the proceeds from the sale of the previous month into the deposit account at the State Treasury or the Commercial Bank of the Unit in Social Marketing. In the case of the sales month, the dealer sells social marketing products that exceed $10,000,000 in sales, the dealer selling a social marketing product must submit that money to the Social Marketing implementation unit prior to 1 month.
b) periodically dated 05 monthly, the Social Marketing implementation Unit is responsible for paying the sale of social marketing products into the open deposit account of the Open Health Ministry at the State Treasury or commercial bank and to send a combined sales report from other countries. The agent (report of the number sold and the amount obtained) on the Social Marketing Management Agency-the Ministry of Health (accompanied by a copy of the bank's confirmation, treasury). At the end of 10 months, the Ministry of Health is responsible for paying the central budget of the sale of social marketing products.
1. For inventory, social marketing products that do not sell out according to the annual sales plan, then continue to be moved to the next year and are aggregated in the next year ' s sales plan.
2. The expiration of the shelf, the expired social marketing products used by label labels on the product are processed according to the law ' s current regulation of treatment, expired drug consumption.
ACCOUNTING FOR ACCOUNTING, ACCOUNTING AND ACCOUNTING.
1. Every year, along with the time of accounting, the base on the subject matter and its specific direction, based on international commitment at programs, the project has been granted the authority to approve, the ability to implement the social marketing implementation of the previous year. On the other hand, the agencies, units of the Ministry of Health, are tasked with presiding over the deployment of social marketing, the business of implementing the marketing and general integration into the unit's bill, to the Ministry of Health review of the plan and the project. The Ministry of Health ' s state budget sends the Ministry of Finance and the Ministry of Planning and Investment to the Government to submit Congress under the provisions of the Bank Law. State books.
2. Proposition, the details must specify the following contents:
a) A plan to receive money, goods to each source of capital (worth and quantity of each race);
b) Sales planning, money collection and plans to use the proceeds;
c) Plans for the cost of making social marketing (product cost, product distribution costs, product promotion costs, management costs, market research costs, training, conference, inspection, supervision, and other costs if available).
1. The state budget-funded base has been granted approved authority; based on sales planning, collection and purchases of Social Marketing entities and of the Social Marketing Authority were approved by the governing body, the Ministry of Finance, and the Ministry of Finance. It ' s going to be making a budget of funding from the state budget to continue the deployment of social marketing.
2. To be granted a timely funding, at the end of each prior quarter, the social marketing management agency must send to the Treasury of the following documents:
-The evidence from the money has filed the State Treasury every month.
-The bill details the expenses that will arise in the quarter to the funding offer.
3. The sequence, the procedure for issuing funds is done according to the current regime on the management of the funding of the state budget.
The Social Marketing Administration, the Social Marketing Unit uses the aid institution to organize project accounting in accordance with the laws of existing accounting.
1. For the state budget capital to carry out social marketing activities, the accounting is done under the current regulation of the State Budget Law.
2. For the aid capital, the ODA implementation of the social marketing operation, the accounting is carried out under the current regulation in the Digital Information. 225 /2010/TT-BTC 31 December 12, 2010 by the Minister of Finance to rule the state financial administration for non-reimbursable foreign aid of state budget revenues and related legislation.
1. Every year, the Social Marketing Administration performs a budget decision under the state's current regulatory regulation at Decision 19 /QD-BTC on 30 March 2006 by the Minister of Finance on the enacal of the practice of career administrative accounting and Information Information. Number. 185 /2010/TT-BTC November 15, 2010 by the Minister of Finance of the Amendment Guidance, the addition of a career administrative accounting regime accompanied by Decision No. 1. 19 /2006/QĐ-BTC March 30, 2006, of the Minister of Finance.
2. Gentlemen, the unit implementing a synthetic social marketing, the report of the money budgeting is obtained from a sample-based social marketing in Annex 01, and sends the Agency for Social Marketing.
3. At the end of the year, the Social Marketing Enforcement Unit reports the situation to implement the annual social marketing implementation at Annex 02 accompanied by this Information and to the Social Marketing Management Authority.
4. In the fifth quarter of the following year, the Ministry of Health aggregated and reported the situation to implement social marketing and money collected the state budget last year sent to the Ministry of Finance.
In addition to regulatory responsibility at Digital Information 225 /2012/TT-BTC December 31, 2010, of the Minister of Finance to rule the state financial management system for non-reimbursable foreign aid of state budget revenues, the agencies, the participating unit implementing the same responsible social marketing. After:
1. Health Ministry responsibility
a) Every year of the target base, the plan to propose, the Ministry of Health directed the agencies, the management unit and the implementation of the planned social marketing and accounting, general overview of the plan and the joint bill to the Ministry of Finance, the Investment Planning Department for appraisal. The government approved;
b) Decide the catalog of social marketing products in accordance with each specific phase;
c) The social marketing product mapping board is consistent with each specific phase;
d) Monitoring, examining the operational situation of the social marketing management agency and the unit implementing social marketing by regulation at this Smart;
Guaranteed accurate, timely reporting of the annual report on the situation to implement social marketing and the collection of state budgets;
e) Every month, the Ministry of Health is responsible for filing a central budget of the sale of social marketing products.
2. Finance Ministry Accountability
a) Participate in accordance with the provisions of this Article 5 of this article;
b) The budget planning base is approved, the Ministry of Finance will conduct a funding level from the state budget to continue the deployment of social marketing activities;
c) Check, monitor the fall situation, file a state budget, work to accept the financial management regime of relevant relevant agencies at this Smart.
3. The responsibility of the Social Marketing Authority
a) Target base, international commitment and an annual revenue source of revenue from social marketing, planning and accounting for social marketing activities, which proposes the portfolio of social marketing products in line with each specific phase; the offer of sale prices, such as: And the total cost of implementing social marketing for each product comes into a social marketing that is consistent with each product label and every particular phase, the Ministry of Health to sum up the overall plan and bill of the Ministry of Health;
b) The annual plan of the Individual Marketing implementation Unit;
c) The organization of purchasing, shipping and handing out social marketing products to the Individual Marketing implementation Unit;
d) The choice of the Social Marketing implementation Unit has sufficient capacity to implement the social marketing of social marketing products;
) Contracted the contract to provide services to receive, preserve, transport, distribute social marketing products;
e) Sign the affidavit of aid to the customs of the customs;
g) Monitoring, full examination of the process of carrying out the social marketing activities of programs, projects; and
the) periodically, the progress report performs the social marketing activities of programs, projects with the Ministry of Health and the Ministry of Finance;
i) implementing the financial decision to aid programs, projects in accordance with existing regulations;
l) Open its own account at the State Treasury to take on the amount recovered from the sale and file the State Budget;
l) quarterly, after the aggregation of the receivable from the unit of social marketing under contract, the units entrusted with the management of social marketing are responsible for paying the entire proceeds into the open state budget account in the United States. The State Council.
4. Responsibility of the Individual Marketing implementation Units
a) The organization distributs the right social marketing product, subject to and ensuring progress on the program, project, and contract;
b) The organization of the management and goods management pursues the current law of the existing law on accounting reporting accounting;
c) The quarterly term fulfills the full, accurate and timely reporting of the situation, the results of the operational distribution of social marketing products with the project owner and the Social Marketing Authority;
d) Provide full information, figures at the requirements of the project owner and the Social Marketing Authority to implement the aid financing decision;
) Proposal to the project owner and the Social Marketing Authority to handle timely issues of development;
e) Every month, the unit of implementing social marketing is responsible for paying the sale of social marketing products into the Department of Health ' s specialized deposit account open at the State Treasury or commercial bank and sent a combined sales report from agents (report). of the amount sold and the amount of proceeds corresponding to the Social Marketing Authority-the Ministry of Health (accompanied by a copy of the bank ' s confirmation, treasury).
5. The responsibility of the sellers of social marketing products: compliance and fulfills of the conditions outlined in the contract of the transaction between the Social Marketing implementation Unit and the sellers of social marketing products.
Periodically or groundbreaking the Ministry of Health performs an examination of the planning situation, taking on, managing, using social marketing products on the body of social marketing, the unit that imples social marketing, the participating units that continue to operate. Social media is to ensure that it is committed to the right to be committed to the sponsor and to the close, effective administration of the existing law. The Ministry of Finance performs financial checks on social marketing activities under existing regulations.
The case where the text of the passport in this federated message is replaced or modified, supplemated by an alternate text or text that has been modified, added.
This information has been enforced since October 20, 2013 and replaces the Digital Information Act. 27 /1997/TC-VT May 23, 1997, of the Ministry of Finance on the guidance of the state financial management system for the rotation of capital of the social marketing activities of condoms and contraception.
In the course of execution if there is an entangrium, the offer reflects in time to the Ministry of Health, the Ministry of Finance for the study of the correct ./.
KT. Minister of Health.
KT. MINISTER OF FINANCE