1. Spending contents: The units may spend the deducted amounts of prophylactic medicine charges and fees on the following:

1.1. Expenses for professional and technical activities of the prophylactic medicine work and the charge and fee collection:

- Purchase of medicines, chemicals, vaccines, bio-products for testing and diagnosis; purchase of animals, mediums, specimen in service of the evaluation and assay of vaccines, bio-products and chemicals; samples for testing labor environment elements and water, and border medical quarantine;

- Purchase of uniforms and badges for border medical quarantine workers;

- Purchase of equipment and technical instruments in direct service of research, investigation, testing, pasteurization, diagnosis, survey, assay of the labor environment and occupational diseases, inspection of the water quality, school hygiene as well as environmental sanitation at public places, preservation and transport of vaccines, bio-products and chemicals.

- Expenses for maintenance and repair of equipment and instruments;

- Expenses for the epidemic control work: surveillance of the environmental sanitation, school sanitation and drinking water, labor hygiene, laborers� health, chemical tests, border medical quarantine (investigation, examination and supervision tours).

1.2. Regular expenses for ensuring the prophylactic medicine charge and fee collection activities:

- Payment of wages and allowances for contractual laborers (if any);

- Payment of contractual laborers� contributions which belong to the employer�s responsibility according to the prescribed regime (social insurance, medical insurance, trade union fees);

- Payment of bonus to public employees undertaking the charge and fee collection as their part-time work, depending on the work volume performed by each employee (including overtime work allowance);

- Printing (or purchase) of forms, dossiers, books, certificate forms in service of the evaluation work, the granting of registration numbers, stationery and communication;

- Expenses for evaluation of dossiers, operation of the evaluation councils; medical consultation; appraisal of occupational diseases.

1.3. Expenses for education and communication in service of the prophylactic medicine work.

1.4. Deductions for the reward fund for public employees and contractual laborers involved in the prophylactic medicine charge and fee collection. The average level of deduction per person per year for the reward fund shall not exceed three months� actually paid salary;

1.5. Expenses for professional fostering for prophylactic medicine workers;

1.6. Other expenses in service of the prophylactic medicine work;

1.7. A number of spending levels, which are specified in the attached appendix.

2. Elaboration and observance of the revenue and expenditure estimates of prophylactic medicine charges and fees:

2.1. Annually, the prophylactic medicine establishments that organize the charge and fee collection shall have to make revenue and expenditure estimates according to the current State budget contents and send them to their managing agencies for approval, sum-up and forwarding to the finance agency of the same level and the State Treasury where they have opened their transaction accounts.

2.2. Basing itself on the revenue and expenditure estimates already approved by the superior managing agencies and the spending approval orders of the units� heads, the State Treasury shall make payment and control the spending contents according to current regulations.

2.3. The units that organize the prophylactic medicine charge and fee collection must open accounts for depositing collected charges and fees at the State Treasury in the place of their transaction. Once every seven to ten days, the units that organize the prophylactic medicine charge and fee collection must remit the collected money amounts into their accounts for temporary deposit of charges and fees at the State Treasury in the place of their transaction. Where charges or fees are collected in a foreign currency, the State Treasury shall base itself on the exchange rates on the inter-bank foreign currency market announced by the Vietnam State Bank at the time the foreign currency charges or fees are deposited into the State Treasury to convert such charges or fees into Vietnam dong.

2.4. Any amounts spent wrongly outside the estimates already approved by the competent authorities must be canceled and recovered for remittance into the budget; those who have issued wrong spending orders must pay indemnification for the public fund and shall be handled according to law provisions.

2.5. For the prophylactic medicine charge and fee amounts left at the units for use, the procedures for mutual ceasing of State budgetary resources via the State Treasury system must be carried out. The mutual ceasing procedures and order are stipulated as follows: