Decree 63/2025/ND-CP amend Decree 78/2021/ND-CP management of disaster management funds

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 78/2021/ND-CP dated August 01, 2021 on establishment and management of disaster management funds

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Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Law on Natural Disaster Prevention and Control dated June 19, 2013; Law Amending and Supplementing a Number of Articles of the Law on Natural Disaster Prevention and Control and the Law on Dykes dated June 17, 2020;

At the request of the Minister of Agriculture and Rural Development;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 78/2021/ND-CP dated August 01, 2021 on establishment and management of disaster management funds.

Article 1. Amending and supplementing a number of articles of the Government’s Decree No. 78/2021/ND-CP dated August 01, 2021 on establishment and management of disaster management funds

1. To amend and supplement Clause 2 Article 3 as follows:

“2. The Vietnam Disaster Management Fund (below referred to as the Central Fund and abbreviated to VNDMF) is established and managed by the Ministry of Agriculture and Rural Development.” 

2. To amend and supplement Article 5 as follows:

“Article 5. The management and executive apparatus

1. The Ministry of Agriculture and Rural Development shall use the apparatus of specialized agency in charge of advising and assisting the Ministry of Agriculture and Rural Development in performing the state management of natural disaster prevention and control to act as the management body of the Central Fund.

2. The Central Fund’s management body consists of its Director, Deputy Directors, Chief Accountant, and civil servants and public employees working in the form of secondment or part-time participation.

a) The Central Fund’s Director is decided by the Minister of Agriculture and Rural Development.  The Director acts as the at-law representative of the Central Fund; may enter into contracts in accordance with law regulations for performance of jobs to serve operation of the Central Fund and take responsibility before law and the Minister of Agriculture and Rural Development.

b) The Central Fund’s Deputy Directors are decided by the Minister of Agriculture and Rural Development at the request of the Central Fund’s Director.

c) Chief Accountant, civil servants and public employees working in the form of secondment or part-time participation at the Central Fund’s management body shall be decided by the Central Fund’s Director in accordance with law regulations.

3. The working regime, tasks and powers of the Central Fund’s management body are stated in the Central Fund’s Organization and Operation Regulation that is promulgated by the Minister of Agriculture and Rural Development at the request of the Central Fund’s management body.”.

3. To amend and supplement Article 8 as follows:

“Article 8. Formulation of financial plans and revenue and expenditure finalization

1. Annually, the Central Fund’s management body shall make an annual financial plan and a financial plan for the following year and report on them to the Ministry of Agriculture and Rural Development for consideration and decision.

2. On an annual basis, the Central Fund’s management body shall make its revenue and expenditure finalization reports and submit them to the Ministry of Agriculture and Rural Development for consideration and approval of finalization in accordance with regulations.

3. The Ministry of Agriculture and Rural Development shall send the Ministry of Finance the information about the implementation of the annual financial plan, the financial plan for the following year, and revenue and expenditure finalization of the Central Fund in order that the Ministry of Finance synthesizes and reports on them to the competent agencies in accordance with regulations.”.

4. To add Article 8a after Article 8 as follows:

“Article 8a. Accounting, audit, and asset management regimes

the Central Fund shall comply with the accounting, audit, and asset management regimes as follows:

1. The accounting regimes shall comply with law regulations on accounting applicable to non-budget state financial funds.

2. The management and use of assets shall be carried out in accordance with law regulations.

3. Financial statements shall be independently audited.”.

5. To amend and supplement Article 10 as follows:

“Article 10. Relationship between the Central Fund and provincial-level funds

1. Responsibilities of the Central Fund:

a) To allocate funding sources to provincial-level funds.

b) To receive, manage and use funding sources from provincial-level funds.

2. Responsibilities of provincial-level funds:

a) To receive, manage and use funding sources allocated from the Central Fund.

b) To remit financial amounts to the Central Fund under the Prime Minister’s decisions.

c) To report on management and use of their funds to the Central Fund’s management body for sum-up.”.

6. To amend and supplement Article 11 as follows:

“Article 11. The management and executive apparatus

1. Chairpersons of provincial-level People’s Committees shall decide on establishment of provincial-level funds; use the apparatus of specialized agency in charge of advising and assisting provincial-level People’s Committees in performing the state management of natural disaster prevention and control to act as the management bodies of the provincial-level funds.

2. A provincial-level fund’s management body consists of its Director, Deputy Directors, Chief Accountant, and civil servants and public employees working in the form of secondment or part-time participation.

a) The provincial-level fund’s Director is decided by Chairperson of the provincial-level People's Committee. The Director acts as the at-law representative of the provincial-level fund; may enter into contracts in accordance with law regulations for performance of jobs to serve operation of the provincial-level fund and take responsibility before law and the Chairperson of the provincial-level People’s Committee.

b) The provincial-level fund’s Deputy Directors are decided by Chairperson of the provincial-level People’s Committee at the request of the provincial-level fund’s Director.

c) Chief Accountant, civil servants and public employees working in the form of secondment or part-time participation at the provincial-level fund’s management body shall be decided by its Director in accordance with law regulations.

3. The working regime, tasks and powers of a provincial-level fund’s management body are stated in the provincial-level fund’s Organization and Operation Regulation that is promulgated by the Chairperson of the provincial-level People’s Committee at the request of the provincial-level fund’s management body.

4. Provincial-level People's Committees shall assign the district- and commune-level People's Committees to organize the collection and payment of the fund in accordance with regulations.”.

7. To amend and supplement the first paragraph of Clause 3 Article 12 as follows:

“3. Vietnamese citizens aged between full 18 years and the retirement age specified by the law shall make annual contributions as follows:”.

8. To amend and supplement Points b, dd, g and h Clause 1 Article 13 as follows:

“b) Social protection beneficiaries currently enjoying monthly social allowances; subjects entitled to emergency social assistance in accordance with law regulations on social assistance policies for social protection beneficiaries; subjects defined at Point c Clause 3 Article 12 of this Decrees aged full 60 years or more.”.

“dd) Persons with disabilities or persons with working capacity loss rate of at least 21%; people suffering fatal diseases; persons with lost civil act capacity, persons with difficulties in cognition and behavior control, persons with restricted civil act capacity under the civil law.”.

“g)  Women who are pregnant or raising children under 36 months old.”.

“h) Members of poor households or households living just above the poverty line; members of households suffering serious damage caused by disasters, epidemics, fires, explosions or accidents; members of households in extreme difficulty-hit communes in coastal sandbars, on islands, in region-III communes, extreme difficulty-hit villages in ethnic minority and mountainous areas; ethnic minorities living in region-III, region-II and region-I communes in ethnic minority and mountainous areas as specified in the Prime Minister’s Decisions, the Committee for Ethnic Minority Affairs’ Decisions and other relevant law documents.”.

9. To amend Clause 4 Article 15 as follows:

“4. Deadline for formulation and approval of provincial-level fund contribution collection and remittance plans:  Before May 31 every year.”.

10. To amend and supplement Article 17 as follows:

“Article 17. Competence to decide on spendings

1. Provincial-level People’s Committees may detail spending contents and levels of provincial-level funds as mentioned in Article 16 of this Decree at the request of provincial-level funds’ management bodies.

2. Chairpersons of provincial-, district-, and commune-level People’s Committees may decide on spending contents and levels for performance of natural disaster prevention and control tasks other than those specified in Clause 1, Article 16 of this Decree in accordance with the provincial-level funds’ Organization and Operation Regulations.

3. Provincial-level funds’ management bodies shall summarize needs of support from disaster management funds that are requested by district-level People's Committees, agencies and organizations; inspect, review and propose them to Chairpersons of provincial-level People’s Committees for decision.

4. The transfer from provincial-level funds to the Central Fund shall comply with Article 21 of this Decree, the transfer among provincial-level funds shall comply with Article 23 of this Decree.”.

11. To amend and supplement Article 18 as follows:

“Article 18. Reporting and approval of finalization reports

1. Annually, provincial-level funds’ management bodies shall be responsible for reporting to the provincial-level Departments of Finance on the implementation of the financial plan, the financial plan for the following year and the revenue and expenditure finalization to synthesize and send a report to the People's Committees to report to the provincial-level People's Councils together with the local budget estimate and finalization report.

2. Provincial-level People’s Committees shall direct provincial-level funds’ management bodies in reporting on contribution collection and spending results to the Central Fund’s management body before the 25^th every month.”.

12. To add Article 18a after Article 18 as follows:

“Article 18a. Accounting, audit, and asset management regimes

1. The accounting regimes shall comply with law regulations on accounting applicable to non-budget state financial funds.

2. The management and use of assets shall be carried out in accordance with law regulations.

3. Financial statements shall be independently audited.”.

13. To amend and supplement Article 21 as follows:

“Article 21. Transfer from provincial-level funds to the Central Fund

Based on natural disaster situation and relief and support needs of localities and the financial situation of the provincial-level funds at the time of transfer and the consensus of the provincial-level People's Committees of the relevant localities, the Central Fund’s management body shall report to the Minister of Agriculture and Rural Development to propose the Prime Minister to consider the transfer from provincial-level funds to the Central Fund.”.

14. To amend and supplement Clause 2 Article 22 as follows:

“2. The Central Fund’s management body shall sum up relief and support needs of localities, report on them to the Minister of Agriculture and Rural Development for proposing the Prime Minister to consider provide financial support from the Central Fund for localities for remediation of natural disaster consequences.”.

15. To amend and supplement Article 23 as follows:

“Article 23. Transfer among provincial-level funds

1. Chairpersons of provincial-level People’s Committees shall decide on transfer of funds as support for other localities.

2. The Prime Minister shall decide on transfer of funds of a locality as support for other localities in urgent cases at the request of the Ministry of Agriculture and Rural Development and the consensus of the provincial-level People's Committees of the relevant localities.”.

16. To amend and supplement Clause 1 Article 24 as follows:

“1. The Ministry of Agriculture and Rural Development shall:

a) Manage, execute, use, settle and finalize the Central Fund.

b) Organize the mobilization and receipt of supports, donations, voluntary contributions and other lawful sources of domestic and foreign organizations and individuals for the Central Fund.

c) Sum up results of the management and use of disaster management funds on an annual or extraordinary basis and report them to the Prime Minister.

d) Inspect and examine the compliance with law regulations on disaster management funds within its competence.”.

Article 2. Repealing a number of regulations defined in the Government’s Decree No. 78/2021/ND-CP dated August 01, 2021 on establishment and management of disaster management funds

1. To repeal Clause 4 Article 3 and Point a Clause 2 Article 24.

2. To remove the phrase “trust funds” in Clause 1 Article 6.

3. To remove the word “supervision” in Clause 2 Article 19; Point b Clause 2 and Clause 3 Article 24.

Article 3. Transitional provisions and effect

1. This Decree takes effect on April 19, 2025.

2. The Ministry of Agriculture and Rural Development shall consolidate the Central Fund’s management and executive apparatus; the provincial-level People's Committees shall their provincial-level funds’ management and executive apparatus in accordance with this Decree no later than 45 days from the effective date of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees at all levels, and related agencies, organizations and individuals shall implement this Decree.