CIRCULAR guiding the management and use of funds of the national programme for the protection of labour, labour safety, sanitation workers to 2010 pursuant to decision No. 233/2006/QD-TTg dated October 18, 2006 by the Prime Minister on the approval of the national programme for the protection of labour safety, labor, labor sanitation by 2010;
Pursuant to Decree No. 60/2003/ND-CP on 10/06/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Contact the Ministry of finance, Ministry of labor, invalids and Social Affairs guide the management and use of funds of the national programme on labour protection, occupational safety, hygiene and labour by 2010 as follows: i. GENERAL PROVISIONS 1. The project of the national program for the protection of labour, labour safety, sanitation workers (hereinafter referred to as the worker program) by decision No. 233/2006/QD-TTg dated 18/10/2006 of Prime include: a) capacity building and effective governance of labor protection;
b) improving labor conditions in the enterprises, the focus of minimizing the labor accidents in the mining sector, construction and electricity use;
c) strengthen prevention of labor accidents and occupational diseases in agriculture and rural industries;
d) improving the quality of the work of labor protection in the small and medium enterprises;
DD) enhance occupational disease prevention;
e) advocacy, education, awareness raising training levels, departments, organizations and individuals, to promote the role of the masses join the work of labor protection;
f) strengthening applied research safety science technology-labor hygiene.
2. financial management for labor protection program implemented under the provisions of the law on the State budget and the writing guide; the text guides on the management and administration of the national target program.
3. The Ministry of labour, invalids and Social Affairs is the Agency chaired, Coordinator of the programme for protection of labor, responsible for General reviews of the implementation of the goals, content and effective use of the funding program's labor protection.
4. the cost of implementing the program workers annually in budget estimation of the ministries presiding over the project and estimation of the central budget had additional goals for the local budgets of the provinces and cities under central directly perform the tasks of the program (if available). Along with the central budget source supplements that target, the province, the central city in favor of local budget layout; integrating with other programs, other related activities to implement the objectives of the program of protection of labour decision No. 233/2006/QD-TTg dated 18/10/2006 of Prime.
5. With regard to the project of labor protection programs with content of basic construction investment spending was deployed from the capital construction program and according to the current rules on the management of basic construction investment.
II. SPECIFIC PROVISIONS 1. The content and the level of spending for projects in 1.1 program. Spend on building and perfecting the policies of labor protection, safety-labor hygiene: the content and the level of expenditure made in accordance with circular No. 100/2006/TT-BTC dated 23/10/2006 the Ministry of Finance shall guide the management and use of State budget funds secured for the formulation of the legal text.
1.2. The genus for the investigation by the professional content of each project are the Ministry of industry, approved project: content and application specific spending under current rules on expenditure management guidelines for surveys in the career resources from the State budget.
-For surveys to gauge the labor market, for active measurement, check the applicable labor environment according to the currency specified in circular No. 83/2002/TT-BTC on 25/09/2002 of the Ministry of finance regulation modes of Garner, file the management and use of fees on measuring quality standards;
-With regard to the surveys are examined, detect occupational disease: the content and the level of spending for this applies activities according to the current text on management, use of medical fees.
1.3. The genus building materials, curriculum teaching of labor protection, labor safety and hygiene: labour costs according to the current rules about content guidelines, compilation of the frame program spending, curriculum subjects. Of which:-build training materials for workers apply for the spending to build curriculum for the College, professional school.
-Build training materials for employers, faculty, dedicated staff of safety-labor hygiene apply construction spending program for the University.
1.4. The genus information, advocacy, including: a) the genus information, advocacy on the mass media such as radio, television, newspapers: follow the form of the contract between propaganda and mass information agency;
b) Genus of print publications, books, painting, photo, propaganda films on CD; genus Panel do, slogan, design and upgrade the site: actual costs by product line with prices on the market;
1.5. The genus training, fostering: a) training, fostering do state management, Union officials in charge of labor protection granted on the basis of labor protection, labor safety and labor hygiene. The content and the level of expenditure made under the current rules of the Ministry of Finance of training servants of the State.
b) training, fostering, training on labor protection, labor safety and labor hygiene for the employers, the employees in the unit, agency, grassroots Union officers to do the work of labor protection:-the State budget support from funding the program workers to spend the following content : + Genus remuneration of trainers; costs for travelling, accommodation of faculty members;
+ Cost of training, including: hiring halls, classrooms, the learning service equipment; stationary, materials, curriculum; spend the examinations, exam, examination; genus organized for students to go to the actual survey; the cost of accommodation for managers of class training facilities in case of class organization in the remote training facility.
Genus level implemented according to the current rules of the Ministry of Finance of training servants of the State.
-Agency, sent to school divisions to support the expenses of travel, eat, stay for the employers and employees: the level of genus follow circular No. 23/2007/TT-BTC on 21/03/2007 of the Ministry of finance regulations, charges expenditure mode work Conference for State agencies and business units.
1.6. The genus Symposium, summarizing implementation of the project; professional training service; check, monitoring the implementation of the project: the content and extent of the genus follow circular No. 23/2007/TT-BTC on 21/03/2007 of the Ministry of finance regulations, charges expenditure mode work Conference for State agencies and business units.
1.7. The genus held the contest, including the following genera: a content) compiled the examinations and meeting project (including logos): a maximum of no more than 500,000 Dong/examinations;
b) fostering examination, the jury of the contest, the contest results announced: must not exceed 200,000 VND/person/day.
c) fostering organizational Committee members: must not exceed 150,000 VND/person/day;
d) Hall, venue Rental, vehicles, machinery, equipment, instruments, materials consistent with professional requirements;
DD) prize: + collective Award: from 200,000 VND/award to 2,000,000 VND/award.
+ Personal Award: from 100,000/1,000,000 to award/award.
Depending on the scale of Organization (central level, provincial level), heads of unit, host of the contest to decide the level of genus-specific awards in the frame above spending within the budget estimates had been authorized.
e) General, report the results of the contest: 500,000/report.
1.8. Spending on scientific research and development of production technology of the test associated with the content of the project according to the outline of the study has been The home of the project approval departments: content and implementation costs as specified in circular No. 93/2006/TTLT-BTC-BKH & CN on 04/10/2006 the Ministry of finance and the Ministry of science and technology guidelines stock funds perform strongly Member, science and technology projects using the State budget and circular No. 44/2007/TTLT-BTC-BKH & CN on 07/05/2007 of the Ministry of finance, Ministry of science and technology of building norms and allocate the funding estimates for the subject, science and technology projects that use the State budget.
1.9. The genus support building safety management-labor hygiene in enterprises: a) research Spending to build the model: the content and extent of the genus follow the mode of spending for science and technology mission.
b) spent on activities to implement the score models of management labor safety and hygiene: manual training models; survey, experiential learning models; operational support model testing; inspection, monitoring, evaluation models. The content and extent of the genus follow the regulations of the State.
c) spent on buying the copyright management models are tied to specific models are approved by the authority. The State supports a maximum of 70% of the cost of buying the rights (not including the cost of buying the factory, House, greenhouse, grid technology equipment). The scale, the level of support for each specific model by the Minister of labor, invalids and Social Affairs to review the decision.
1.10. for other expenses: based on invoices, vouchers spend legal under current rules.
2. Estimating, management, use and settlement funding programme: funding of labor protection program are management, estimation, allocation and settlement according to the current rules of the State budget Law and the law on the Guide text. In addition, this circular guide some additional specific points as follows: 2.1. Estimating:

a content base) and the total capital level of the programme has been approved by the Prime Minister's decision No. 233/2006/QD-TTg dated October 18, 2006, the governing body of the project coordinated with relevant agencies to build the total level of funding for each project and funding each year , send the Ministry of labor, invalids and Social Affairs to review and sum up both the program send the Ministry of finance and the Ministry of planning and investment has a base layout estimation of annual State budget process has the authority to decide in accordance with the law on the State budget.
b) annually, on time estimating the State budget according to the provisions of the law on the State budget, the base funding levels each project has to be phased for each year, the Agency chaired the project in collaboration with the relevant agencies to build a detailed estimation of the project's activities in the year sent the Ministry of labor, invalids and Social Affairs The Ministry of finance, the Ministry of planning and investment before October 20/7 to sum to the State budget expenditure estimation process of the approval authority.
2.2. Distribution and delivery estimates: a) annually, the total base funding levels of worker program to be competent notice, the Ministry of labor, invalids and Social Affairs coordinated with host agencies allocated funds for the ministries and the province the central cities, consistent with the goal and the tasks performed during the year. The result sent the Ministry of finance allocated to General synthesis on budgeting of the ministries, the local Government to the National Assembly as stipulated by the law on the State budget.
Based budgeting are assigned authority, the ministries, the provinces and cities under central allocation execution and delivery estimates for the unit with the Mission of the project along with other State budget expenditures under the current rules.
b) funding to make the program work is allocated according to the type, the corresponding account and group of contents entry State budget, allocation and accounting according to the code of the program. The Ministry of finance will specifies the code of labor protection program in writing.
2.3. Using and finalizing funding: a) the sources of funding of the program managed labor protection, use and settlement under the provisions of the law on the State budget, accounting Laws and the documents guiding the implementation of the law. The Agency, using the unit cost of labor protection program must open bookkeeping to accounting and settlement, the funding source of labor protection program as specified by the mode of administrative accounting career. The funding settlement worker programs are combined into the annual budget settlement of ministries, Central and local authorities according to the regulations.
b) with respect to the activities of the labor protection program due to host agency signed a contract with the agency coordinating the vouchers as a base, settlement is hosted at the Agency chairing projects, including: contract execution (attached estimates details are host agency approval) , report on the trials of job, report on the liquidation of the contract, or the votes and other relevant documents; the specific evidence of spending by the Agency directly perform kept under current rules.
c) enterprises have implemented the activities of the labor protection program (also the source of State budget support) is spent according to the content and the costs specified in this circular and accounting on a reasonable cost before calculating income tax under the provisions of the corporate income tax Law and guidance documents.
d) the projects in worker program stores the equipment, goods, materials, made under the provisions of the law of tenders; for those goods, service order made under the provisions of circular No. 05/2004/TT-BTC dated January 30, 2004 of the Ministry of Finance shall guide the management of prices of goods and services by the State order for payment by the State budget resources.
2.4. reporting mode: the heads of the ministries presiding over the project, President of the people's committees of provinces and cities under central is responsible for reporting the financial situation and results of the project the Ministry of labor, invalids and Social Affairs, the Ministry of finance and the Ministry of planning and investment, according to the current rules for the national target program.
III. ENFORCEMENT of the PROVISIONS of this circular in force enforced after 15 days from the date The report.
In the process if there are obstacles, suggest the unit reflects on the Ministry of finance, Ministry of labor, invalids and Social Affairs to study, modify and supplemented accordingly./.