The population and family planning program’s funds are managed, used, estimated, allocated and settled according to the provisions of the State Budget Law and the Prime Minister’s Decision No. 42/2002/QD-TTg of March 19, 2002 on the management and administration of national target programs. The units that use the population and family planning program’s funds must open accounting books in order to record, account and settle the amounts allocated by the program to them in strict accordance with the provisions of the administrative and non-business accounting regime.

This Circular replaces Joint Circular No. 67/1998/TTLT/BTC-UBQGDS of May 18, 1998 of the Ministry of Finance and the National Committee for Population and Family Planning.- (Summary)