Decree 78/2021/ND-CP on Natural Disaster Prevention and Control Funds

DECREE

On establishment and management of disaster management funds^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Local Administration;

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

At the proposal of the Minister of Agriculture and Rural Development,

The Government promulgates the Decree on establishment and management of disaster management funds.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides for the establishment, management and use of disaster management funds; financial sources; spending contents; subjects eligible for exemption from, or reduction or postponement of payment of, contributions; procedures for regulation, disclosure of information, and finalization of disaster management funds. 

Article 2. Subjects of application

This Decree applies to Vietnamese agencies, organizations and individuals; foreign organizations and individuals that currently reside, operate, or participate in disaster prevention and control in Vietnam.

Article 3. Names and legal status of disaster management funds

1. Disaster management funds are off-budget state financial funds that have the legal entity status and their own seals and may open their accounts at the State Treasury and commercial banks lawfully operating in Vietnam.

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

3. Provincial-level disaster management funds (below referred to as provincial-level funds) are established by chairpersons of provincial-level People’s Committees and managed by provincial-level People’s Committees. International transaction names of provincial-level funds shall be given by provinces or centrally run cities where they are established.

4. Disaster management funds operate as single-member limited liability companies with 100% of their charter capital held by the State.

Article 4. Tasks of disaster management funds

1. To support disaster prevention and control activities in which the state budget funds have not yet invested or the invested state budget funds are not enough to meet requirements. 

2. To receive, manage and use financial sources.

3. To observe the reporting and accounting regimes in accordance with this Decree and other relevant regulations.

4. To submit to inspection, examination and audit by competent state agencies in accordance with law.

5. To publicize their operation regulations and results, and report on their disbursement in accordance with this Decree and relevant regulations.

Chapter II

THE CENTRAL FUND

Article 5. The management and executive apparatus

The Central Fund’s apparatus consists of its Management Council, Supervisory Board and management body.

1. The Central Fund’s Management Council is composed of no more than 9 members, including the Chairperson, Vice Chairpersons and members.

a/ The Management Council’s Chairperson is the Minister of Agriculture and Rural Development.

b/ The Management Council has 2 Vice Chairpersons and members appointed or approved by the Chairperson at the request of the Central Fund’s management body.

c/ The Central Fund’s Management Council uses the apparatus of the standing body for disaster prevention and control as its management body.

d/ The working regime, tasks and powers of members of the Management Council shall be assigned and vested by its Chairperson and stated in the Central Fund’s Organization and Operation Regulation issued by the its Chairperson at the request of the Central Fund’s management body.

2. The Central Fund’s Supervisory Board is composed of no more than 5 members, including the Head and members.

a/ The Supervisory Board’s Head is appointed or approved by the Chairperson of the Central Fund’s Management Council at the request of the Central Fund’s Management Council.

b/ The working regime, tasks and powers of the Supervisory Board must comply with the Central Fund’s Organization and Operation Regulation.

3. The Central Fund’s management body is composed of its Director, Deputy Directors and professional units.

a/ The Central Fund’s Director is appointed or approved by the Chairperson of the Central Fund’s Management Council and acts as the legal-entity representative of the Central Fund. He/she may enter into contracts in accordance with law for performance of jobs to serve operation of the Central Fund and take responsibility before law.

b/ The Central Fund’s Deputy Directors and Chief Accountant are appointed or relieved from duty by the Chairperson of the Central Fund’s Management Council at the request of the Central Fund’s Director.

c/ The Central Fund’s professional units are decided by the Chairperson of the Central Fund’s Management Council at the request of the Central Fund’s Director.

d/ The working regime, tasks and powers of the Central Fund’s management body are assigned and vested by the Chairperson of the Central Fund’s Management Council and stated in the Central Fund’s Organization and Operation Regulation.

Article 6. Financial sources 

1. Supports, donations, voluntary contributions, and trust funds of domestic and foreign organizations and individuals. Voluntary contributions, donations and supports of organizations and businesses for the Central Fund may be accounted as creditable expenses upon determination of their income amounts liable to enterprise income tax.

2. Transfers from provincial-level funds under the Prime Minister’s decisions.

3. Interests on deposit accounts.

4. Other lawful sources (if any).

5. The Central Fund’s balance in a year carried forward to subsequent years.

Article 7. Spending contents

1. Providing aid and support for emergency response to disasters that fall beyond the capacity of localities, prioritizing emergency supply of food, drinking water, medicines and other essentials for subjects suffering damage caused by disasters, provision of support for repair of houses, health establishments and schools, and for dealing with environmental sanitation issues in disaster-hit areas.   

2. Supporting the remediation of disaster consequences in localities suffering damage caused by disasters that fall beyond the capacity of such localities; providing extraordinary support or relief to disaster victims and their families and those suffering accidents and damage when participating in disaster prevention and control.

3. Supporting emergency projects on disaster prevention and control and remediation of disaster consequences, baseline survey projects, and inter-provincial, inter-regional and inter-disciplinary disaster prevention and control activities.  

4. Supporting disaster warning, monitoring, supervision and information transmission activities.

5. Supporting activities of provision of information, public communication, training and further training for improvement of knowledge about disaster prevention and control for the people; organizing professional training and further training courses, provision of professional instructions, and exchange of experiences in disaster management among provincial-level funds.

6. Paying expenses for management and execution of operations of the Central Fund in a year, which must not exceed 1% of its total revenues in such year.

Article 8. Financial, accounting and auditing regimes

1. Financial regime:

a/ Annually, the Central Fund’s management body shall make financial plans, including operation plan, financial revenue plan and financial expenditure plan, and submit them to the Chairperson of the Central Fund’s Management Council for decision.

b/ Annually, the Central Fund’s management body shall make financial statements and finalization reports in accordance with financial and accounting regulations.

2. Accounting, auditing, asset management and financial disclosure regimes:

a/ Book-keeping and accounting activities shall be carried out in accordance with law;

b/ Asset management and use shall be carried out in accordance with law;

c/ Financial statements shall be independently audited.

Article 9. Disclosure of information

Information on operations of the Central Fund shall be provided to domestic and foreign organizations and individuals in accordance with law, and publicized on the website and at the head office of the Central Fund’s management body, including:

1. Basic information on the Central Fund and its operation plans.

2. Financial statements and finalization reports.

3. Reports on implementation results.

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 guide, inspect and supervise the management and use of funding sources allocated to 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 submit to inspection and supervision by the Central Fund of financial sources allocated by the latter.

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

Chapter III

PROVINCIAL-LEVEL FUNDS

Article 11. Management and executive apparatus

1. Chairpersons of provincial-level People’s Committees shall decide on establishment of provincial-level funds. A provincial-level fund consists of its Management Council, Supervisory Board and management body.

2. The working regime, tasks and powers of the management and executive apparatus of a provincial-level fund are assigned and vested by the Chairperson of its Management Council and stated in its Organization and Operation Regulation issued by the Chairperson of its Management Council at the request of its management body.

3. A provincial-level fund’s management body is located at the standing body for disaster prevention and control; uses the apparatus of the standing body for disaster prevention and control in the form of secondment or part-time participation in its Management Council, Supervisory Board and management body. A provincial-level fund’s management body is composed of its Director and no more than 2 deputy directors. Funds’ directors may enter into contracts in accordance with law for performance of a number of jobs to serve operation of their funds and take responsibility before law.

4. Provincial-level People’s Committees shall assign district- and commune-level People’s Committees to organize the collection and remittance of contributions to provincial-level funds in accordance with regulations.

Article 12. Financial sources

1. The rate of annual compulsory contributions from domestic and foreign economic organizations in localities is 0.02% of the total value of their current assets as stated in their financial statements made on December 31 every year and sent to tax offices which, however, must be between VND 500,000 and VND 100 million, and may be accounted as their production or business expenses.

2. Voluntary contributions, donations and supports of organizations and businesses to provincial-level funds shall be accounted as creditable expenses upon determination of their income amounts liable to enterprise income tax.

3. Vietnamese citizens aged between full 18 years and the retirement age under normal working conditions specified by the labor law shall make annual contributions as follows:

a/ Cadres, civil servants, public employees and other persons who receive salaries and allowances, and those working in agencies, organizations and non-business units of the Party, the State, socio-political organizations, and associations that receive state budget funds for their operation at the central level, in provinces or centrally run cities, districts, towns, provincial cities, or municipal cities (district level), communes, wards, or townships (commune level), special administrative-economic units, and those serving in armed forces shall contribute half of their basic salary levels divided by the number of monthly working days.

b/ Workers working under labor contracts in businesses shall contribute half of their region-based minimum salary levels divided by the number of monthly working days under the labor contracts. A worker who enters into labor contracts with more than one business shall make contributions only once under his/her labor contract of the longest term.

c/ Other workers and employees other than those specified at Points a and b of this Clause shall contribute VND 10,000/person/year.

4. Supports and voluntary contributions of domestic and foreign organizations and individuals.

5. Transfers from the Central Fund and among provincial-level funds.

6. Interests on deposit accounts.

7. Other lawful sources (if any).

8. Balances of provincial-level funds at the end of a year carried forward to subsequent years.

Article 13. Subjects eligible for contribution exemption, reduction or payment postponement

1. Subjects eligible for contribution exemption:

a/ Persons eligible for preferential treatment applicable to persons with contributions to the revolution as specified in Article 3 of December 9, 2020 Ordinance No. 02/2020/UBTVQH14 on Preferential Treatment for Persons with Meritorious Services to the Revolution.

b/ Social protection beneficiaries currently enjoying monthly social allowances.

c/ Non-commissioned officers and soldiers serving for definite terms in the armed forces and currently enjoying cost-of-living allowances.

d/ Students studying under long-term formal training programs at universities, colleges, intermediate schools and vocational training schools.

dd/ Persons with disabilities or persons with working capacity loss rate of at least 21% and people suffering fatal diseases or mental illnesses as certified by district- or higher-level hospitals.

e/ Persons who are unemployed or underemployed for at least 6 months in a year.

g/ Women who are nursing their infants aged under 12 months.

h/ Members of poor households or households living just above the poverty line; members of households in extreme difficulty-hit communes in coastal sandbars, on islands, in region-III communes or extreme difficulty-hit villages in ethnic minority and mountainous areas as specified in the Government’s Decrees and the Prime Minister’s Decisions and other relevant legal documents; members of households suffering serious damage caused by disasters, epidemics, fires, explosions or accidents.

i/ Cooperatives that have no source of revenues. 

k/ Domestic and foreign economic organizations in localities that suffer damage caused by disasters to their assets, workshops and equipment which requires repair or procurement with a value exceeding 0.02% of their total asset value or leads to postponement of their production or business activities for at least 5 consecutive days in a year as certified by district-level People’s Committees or are entitled to enterprise income tax exemption.

2. Subjects eligible for contribution reduction or payment postponement:

Domestic and foreign economic organizations in localities eligible for enterprise income tax reduction shall be considered for reduction or payment postponement of contributions to provincial-level funds. The reduction levels are equal to enterprise income tax reduction levels annually announced by tax offices.

Article 14. Competence to decide on contribution exemption, reduction or payment postponement, and exemption, reduction or postponement periods

1. District-level People’s Committees shall sum up lists of the subjects specified at Point i or k, Clause 1, and Clause 2, Article 13 of this Decree, then submit them to chairpersons of provincial-level People’s Committees for decision on contribution exemption, reduction or payment postponement. For provincial-level funds, the postponement period is between 6 months and 1 year.

2. Commune-level People’s Committees shall sum up lists of the remaining subjects specified in Clause 1, Article 13 of this Decree, then submit to chairpersons of district-level People’s Committees for decision on contribution exemption.

3. The provincial-level fund contribution exemption, reduction or payment postponement shall be considered once a year at the time of assignment of contribution collection quotas. In case of contribution exemption, reduction or payment postponement due to damage caused by disasters or epidemics, organizations and individuals shall report on their damage and propose local administrations to sum up and send lists of damage-suffering subjects to competent agencies for consideration of contribution exemption, reduction or payment postponement. For the subjects that have made contributions to provincial-level funds by the time they are considered for contribution exemption, reduction or payment postponement, such contributions may be cleared against the subsequent year’s contributions.

Article 15. Management of contribution collection and collection and remittance plans

1. Heads of domestic and foreign economic organizations in localities shall fully provide lists of contribution collection and remittance plans of individuals under their management and remit contributions to provincial-level funds at the levels specified in Clause 1, and at Point b, Clause 3, Article 12 of this Decree into accounts of provincial-level funds or district-level accounts as authorized by provincial-level People’s Committees.

2. Heads of agencies, organizations or non-business units of the Party or the State, socio-political organizations, and associations that receive state budget funds for their operation as specified at Point a, Clause 3, Article 12 of this Decree shall collect contributions of their cadres, civil servants, public employees, salary and allowance recipients and workers under their management, and transfer them into provincial-level funds’ accounts or district-level accounts as authorized by provincial-level People’s Committees.

3. Commune-level People’s Committees shall collect contributions of other workers in their localities under Point c, Clause 3, Article 12 of this Decree and transfer them into district-level accounts as authorized by provincial-level People’s Committees. The collection of contributions in cash must use receipts under the Ministry of Finance’s guidance.

4. Deadline for formulation and approval of provincial-level fund contribution collection and remittance plans: May 15 every year.

5. Deadlines for remittance of contributions to provincial-level funds: Individuals shall remit their contributions once before July 31 every year; domestic and foreign economic organizations in localities shall remit at least 50% of their contributions before July 31 and the remainder before November 30 every year. In case of disasters or prolonged epidemics with great impacts, chairpersons of provincial-level People’s Committees shall consider and adjust such deadlines or decide on contribution exemption or reduction as appropriate.   

6. Heads of agencies, organizations and district- or commune-level People’s Committees shall base themselves on contributors under their management and contribution levels and subjects eligible for contribution exemption, reduction or payment postponement to formulate contribution collection plans of their agencies, units or localities.

7. Chairpersons of provincial-level People’s Committees shall guide the formulation, approval and notification of provincial-level fund contribution collection plans by related agencies and units.

a/ Provincial-level Tax Departments shall coordinate with and direct district-level and regional Tax Branches in supporting the contribution collection, formulating contribution collection plans, and providing information on the total current asset value as stated in financial statements made by December 31 every year of domestic and foreign economic organizations in their localities; and providing information specified at Points i and k, Clause 1, and Clause 2, Article 13 to provincial-level funds’ management bodies and district-level People’s Committees for use as a basis for the formulation of contribution collection plans.

b/ Social insurance offices shall provide information on the number of civil servants, public employees, salary and allowance recipients, employees of agencies and organizations, employees working under labor contracts with domestic and foreign economic organizations in localities to provincial-level funds’ management bodies and district- and commune-level People’s Committees for use as a basis for the formulation of contribution collection plans at all levels.

Article 16. Spending contents

1. Supporting disaster prevention and control activities, with priority given to the following activities:

a/ Supporting disaster response: Evacuating people from dangerous places; providing medical care, food and drinking water to evacuated people; patrolling and checking to detect areas which are prone to disasters or incidents in disaster prevention and control facilities; supporting forces mobilized to participate in disaster response; supporting on-duty, commanding and directing personnel in charge of disaster response.

b/ Providing relief and aid for remediation of disaster consequences: Providing emergency relief of food, drinking water, curative medicines, books, learning aids and other essentials to those suffering damage caused by disasters; supporting repair of houses, health establishments and schools, and for dealing with environmental sanitation issues in disaster-hit areas, and repairing houses for use as places for evacuated people; supporting agricultural production to recover in areas suffering damage cause by disasters; removing items and obstacles that are likely to pose disaster risks; supporting activities to ensure uninterrupted traffic in important road and railway routes and sections in localities where landslides occur; providing funds for repair, disposal of and urgent construction of disaster prevention and control facilities, which must not exceed VND 3 billion for a facility.

c/ Supporting preventive activities: Carrying out information, communication and education about disaster prevention and control; formulating and reviewing disaster prevention and control plans and disaster response plan options based on disaster risk levels; supporting arrangement and relocation of people from disaster-hit and dangerous areas; carrying out dissemination and communication of, and education about disaster prevention and control, and organizing training to improve awareness of forces involved in disaster prevention and control at all local levels and communities; organizing disaster prevention and control drills at all levels; purchasing disaster risk insurance for commune-level disaster preparedness force members; training and keeping active persons participating in dike protection, people’s dike management forces, commune-level disaster preparedness forces, and disaster prevention and control volunteers; supporting the development of tools and software for community-based disaster monitoring, information, forecast and warning; purchasing and investing in devices and equipment to serve disaster prevention and control under regulations.

2. Based on the spending contents of provincial-level funds specified in Clause 1 of this Article and actually collected contributions in localities at different levels, provincial-level People’s Committees shall decide on allocation of contributions for district- and commune-level People’s Committees as follows:

a/ Commune-level People’s Committees may retain up to 28% of total contributions collected in their localities to pay remunerations for direct collectors (up to 5%); administrative expenses related to the contribution collection (up to 3%), and expenses for performance of commune-level disaster prevention and control tasks (up to 20%). The remaining contributions (at least 72% of total contributions collected in localities) shall be remitted into district-level funds’ accounts as authorized by provincial-level People’s Committees. For extreme difficulty-hit communes in coastal sandbars or on islands, and region-III communes, provincial-level People’s Committees shall decide to allocate to commune-level People’s Committees the contribution amounts at least equal to the lowest allocation levels for communes (except the aforementioned communes).

b/ District-level People’s Committees may retain up to 23% of total contributions collected in their localities (including also those collected by communes) to pay expenses for performance of district-level disaster prevention and control tasks (up to 20%) and administrative expenses related to the contribution collection (up to 3%). The remaining contributions (at least 77% of total contributions collected in localities) shall be remitted into provincial-level funds’ accounts.

c/ After funds at all local levels make their finalization reports, provincial-level People’s Committees shall recover allocations left unused or decide on new allocations when funding sources for performance of district- and commune-level disaster prevention and control tasks have been used up.

3. Expenses for management and execution of operation of provincial-level funds, which must not exceed 3% of total collected contributions of the funds.

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 disaster prevention and control tasks other than those specified in Clause 1, Article 16 for eligible subjects at the request of same-level commanding committees for disaster prevention and control and search and rescue.

3. Provincial-level commanding committees for disaster prevention and control and search and rescue shall summarize damage and support needs of district-level People’s Committees and related agencies and units; check and verify and propose them to chairpersons of provincial-level People’s Committees for decision.

4. Transfers shall be made to the Central Fund under the Prime Minister’s decisions or to provincial-level funds under decisions of chairpersons of provincial-level People’s Committees.

Article 18. Reporting and approval of finalization reports 

1. Provincial-level funds’ management bodies shall make and send finalization reports to provincial-level Departments of Finance for appraisal and submission to provincial-level People’s Committees in the first quarter every year. Provincial-level People’s Committees shall direct and organize verification and approval of finalization reports of provincial-level funds under current regulations.

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.

3. Funds shall observe the accounting regime in accordance with law and the Ministry of Finance’s guidance on accounting regime.

Article 19. Inspection, audit and supervision of operation of funds

1. Provincial-level funds submit to examination, inspection and audit by state agencies in accordance with law.

2. Provincial-level People’s Committees shall direct the examination and supervision of funds’ operations; and take measures to urge agencies, organization and individuals to strictly perform their responsibility and obligation to make contributions to provincial-level funds in accordance with law.

3. Based on annually approved contribution collection plans, provincial-level funds’ management bodies shall advise provincial-level People’s Committees on scheduled and unscheduled inspection of observance of regulations on formulation of contribution collection, spending and use management plans by localities and units.

4. Provincial-level Fatherland Front Committees and associations related to provincial-level funds may request provision of information on funds, and exercise their oversight power through giving opinions, proposals and criticisms.

Article 20. Provision of information on and publicization of contributions and expenditures

1. Agencies, units and organizations shall publicize lists of individuals, cadres, civil servants, public employees and workers who make contributions to funds in the following forms: written notification and posting at units; and announcement at meetings of cadres, civil servants, public employees and workers of units. The publicization shall be made within 30 days after contributions are remitted into provincial-level funds’ accounts.

2. Commune-level authorities shall publicize collected contribution amounts and lists of workers who have made contributions in their communes; total funds allocated for disaster prevention and control, and spending contents in the following forms: public reporting at annual review meetings, posting at offices of commune-level People’s Committees and cultural centers of villages, and announcement via public-addressing systems of communes.  

3. District-level authorities shall publicize collected contribution amounts and lists of domestic and foreign economic organizations that have made contributions in their districts and communes; total funds allocated for disaster prevention and control, and spending contents in the following forms: public reporting at annual review meetings, posting at offices of district-level People’s Committees, and public notification on portals of district-level People’s Committees.  

4. Provincial-level funds’ management bodies shall publicize collected contribution amounts, lists and contribution levels of agencies, organizations, units and districts; contribution collection and spending finalization reports; and spending contents in district-level localities in the following forms: sending to the Central Fund’s management body; posting at offices of provincial-level funds; written notification to contributing agencies and organizations; and public notification on portals of provincial-level funds’ management bodies or provincial-level People’s Committees.

Chapter IV

PROCEDURES FOR TRANSFER OF DISASTER MANAGEMENT FUNDS

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

Based on disaster situation and relief and support needs of localities and unused amounts of provincial-level funds by the time of transfer, the Chairperson of the Central Fund’s Management Council shall request the Prime Minister to consider transfer from provincial-level funds to the Central Fund.

Article 22. Transfer from Central Fund to provincial-level funds

1. Provincial-level People’s Committees shall:

a/ Report on mobilization of local resources to remediate disaster consequences, specifying financial sources used to set aside local budget provisions, provincial-level funds and financial reserve funds, and other lawful resources.

b/ Report on use of provincial-level funds to the Central Fund, covering activities for which fund amounts have been estimated and used and amounts left unused by the time of transfer request.

2. The Central Fund’s management body shall sum up relief and support needs of localities and propose the Chairperson of the Central Fund’s Management Council to consider providing support amounts from the Central Fund to localities for remediation of disaster consequences.    

Article 23. Transfer among provincial-level funds

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

Chapter V

RESPONSIBILITIES AND OBLIGATIONS OF AGENCIES,
ORGANIZATIONS AND INDIVIDUALS

Article 24. Responsibilities of the Ministry of Agriculture and Rural Development, related ministries, ministerial-level agencies and government-attached agencies, and People’s Committees at all levels

1. The Ministry of Agriculture and Rural Development shall:

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

b/ Assume the prime responsibility for, and coordinate with related ministries and sectors in, directing the implementation of contents and provisions on organization and operation of disaster management funds.

c/ Organize the mobilization and receipt of supports, donations, voluntary contributions and trust funds of domestic and foreign organizations and individuals for the Central Fund.

d/ Assume the prime responsibility for, and coordinate with the National Steering Committee for Disaster Prevention and Control, the Ministry of Finance and related ministries, ministerial-level agencies and government-attached agencies in, inspecting and urging the implementation of this Decree.

dd/ 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.

e/ Comprehensively manage, organize, monitor, inspect and supervise activities of disaster management funds.

g/ Assume the prime responsibility for and organize regular and extraordinary inspection and examination of the formulation of plans on provincial-level funds’ contribution collection, spending and use management in accordance with law.

2. The Ministry of Finance shall:

a/ Guide the financial management mechanism and accounting regime applicable to disaster management funds under this Decree.

b/ Coordinate with the Ministry of Agriculture and Rural Development in inspecting and supervising the management and use of the Central Fund.

3. Provincial-level People’s Committees shall organize the formulation of provincial-level fund’s contribution collection and spending plans in accordance with law; direct the inspection, examination and supervision of operation of funds; and direct the disclosure of information on funds under this Decree and relevant regulations.

4. Chairpersons of district- and commune-level People’s Committees, and heads of agencies and organizations shall organize fund contribution collection and remittance under this Decree.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 25. Effect

1. This Decree takes effect on September 15, 2021.

2. This Decree replaces the Government’s Decree No. 94/2014/ND-CP of October 17, 2014, providing the establishment and management of disaster management funds (below referred to as Decree No. 94/2014/ND-CP); and the Government’s Decree No. 83/2019/ND-CP of November 12, 2019, amending and supplementing a number of articles of the Government’s Decree No. 94/2014/ND-CP.

3. Provincial-level disaster management funds established and operating under Decree No. 83/2019/ND-CP and Decree No. 94/2014/ND-CP shall improve their organization and operation under this Decree before January 1, 2022.

Article 26. Implementation responsibility

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.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
LE MINH KHAI