Thông tư 48/2021/TT-BTC

CIRCULAR

PROVIDING GUIDELINES ON FORMS OF REPORTS ON DISBURSEMENT OF OFFICIAL DEVELOPMENT ASSISTANCE (ODA) AND CONCESSIONAL LOANS GRANTED BY FOREIGN DONORS

Pursuant to the Law on Public Debt Management dated November 23, 2017;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 56/2020/ND-CP dated May 25, 2020 on management and use of official development assistance (ODA) and concessional loans granted by foreign donors;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;

At the request of Head of Department of Debt Management and External Finance;

The Minister of Finance hereby promulgates a Circular providing guidelines on forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. Scope: this Circular provides for forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors and aid connected with loans (hereinafter referred to as “foreign capital”) according to annual foreign capital allocation plans.

2. Regulated entities:

Project owners/Project management boards and supervisory authorities.

3. This Circular is not applicable to:

a) Enterprises and public service providers that receive on-lent capital and submit disbursement reports in accordance with the Government’s on-lending decrees.

b) Independent aid submitting disbursement reports in accordance with circulars on non-refundable aid of the Ministry of Finance.

Article 2. Reporting rules

1. Reporting units shall report on foreign capital disbursement based on allocated foreign capital according to regulations of the Law on Public Investment and Law on Public Debt Management and guiding documents thereof.

2. Units reporting on foreign capital disbursement must promptly submit adequate, accurate and honest reports according to regulations of this Circular. Reports shall specify difficulties and factors affecting foreign capital disbursement; propose solutions to issues faced by foreign capital management and disbursement; provide sufficient information for management by competent authority and relevant regulatory bodies, organizations and individuals.

3. Project lists and amounts of capital allocated for planning, investment preparation, each sector, programs and projects of each Ministry, ministerial-level agency and Governmental agency and other bodies at central level (hereinafter referred to as “ministries”) and local government must be consistent with capital allocation decisions of competent authorities (including mid-term funding plans, annual funding plans, additional funding plans, plans for funding to be extended or allocated to reporting year and revised funding plans).

4. Apply information technology in reporting, meeting requirements of the national information and reporting system.

Chapter II

SPECIFIC PROVISIONS

Article 3. Reports on plan for foreign capital disbursement for program/project and additional/revised plan (if any)

1. Report name: report on plan for foreign capital disbursement for program/project and additional/revised plan (if any).

2. Report content:

Plan for foreign capital disbursement for each program/project according to the plan of the reporting year and plan of the previous year allowed to be extended or allocated to the reporting year and additional/revised plan (if any).

3. Reporting units:

Project owners/Project management boards.

4. Report recipients:

The Ministry of Finance, Ministry of Planning and Investment and supervisory authorities.

5. Deadline for report submission:

Reporting units shall submit reports within 10 working days after the date of receipt of documents on funding allocation or revision or addition (if any) from their supervisory authorities.

6. Report form: form No. 01/TTGN enclosed therewith.

7. Report submission methods: reports shall be submitted online via the information and reporting system of the Ministry of Finance. In case this system has not been put into use, reports shall be submitted in physical form (directly or by post) or electronic form (via the document and direction system or email address at taichinhdoingoai@mof. gov. vn).

Article 4. Periodic reports on foreign capital disbursement

1. Report name: monthly/quarterly report on disbursement of ODA loan/concessional loan.

2. Report content:

- Actual state of disbursement of foreign capital on a monthly/quarterly basis according to list of projects funded by foreign capital (specified in each loan agreement).

- For quarterly reports: disbursement results of the quarter together with records of state budget revenue and expenditure verified by State Treasury.

- Assessment of results; difficulties (if any) leading to late disbursement; provision of causes and solutions for such difficulties.

3. Reporting units:

Project owners/Project management boards

4. Report recipients:

The Ministry of Finance, Ministry of Planning and Investment and supervisory authorities.

5. Data collecting period:

For monthly reports: from the first to the last day of the reporting month;

For quarterly reports: from the first day of the first month of the reporting quarter to the last day of the last month of the reporting quarter.

6. Deadline for report submission:

Monthly reports shall be submitted before the 5th of the month following the reporting month.

Reports of the last month of a quarter shall be submitted within 15 days after the quarter ends.

Quarterly reports shall be submitted within 15 days after the reporting quarter ends.

7. Report form: form No. 02/TTGN enclosed therewith.

8. Report submission methods:

Monthly reports shall be submitted online via the information and reporting system of the Ministry of Finance. In case this system has not been put into use, monthly reports shall be submitted in physical form (directly or by post) or electronic form (via the document and direction system or email address at taichinhdoingoai@mof. gov. vn).

Quarterly reports may be submitted in physical form (for those not yet receiving and sending electronic documents) directly or by post; or in electronic form via the information and reporting system of the Ministry of Finance. In case this system has not been put into use, quarterly reports shall be submitted in physical form directly or by post or in electronic form (via the document and direction system or email address at taichinhdoingoai@mof. gov. vn).

9. Annual reports on disbursement state are provided for in Circular No. 15/2021/TT-BTC dated 18/02/2021 by the Ministry of Finance on requirements and forms for reports on use and payment of public investment capital.

Article 5. Annual reports on recording foreign capital revenue and expenditure

1. Report name: annual report on recording foreign capital revenue and expenditure.

2. Report content:

Data on records of revenue and expenditure of programs/projects funded by foreign capital in the reporting year and comparison with allocated capital and actual disbursement state.

3. Reporting units:

Supervisory authorities.

4. Report recipients:

The Ministry of Finance and State Treasury.

5. Deadline for report submission:

Reports shall be submitted within 65 days after the end of the reporting period

6. Report form: form No. 03/TTGN enclosed therewith.

7. Reports may be submitted in physical form (for those not yet receiving and sending electronic documents) directly or by post; or in electronic form via the information and reporting system of the Ministry of Finance. In case this system has not been put into use, reports shall be submitted in physical form directly or by post or in electronic form (via the document and direction system or email address at taichinhdoingoai@mof. gov. vn).

Article 6. Reports on end of foreign loan disbursement

1. Report name: report on end of disbursement of ODA loan/concessional loan of program/project.

2. Report content:

- End of disbursement of foreign loan of the program/project; assessment of disbursement value to committed loan value.

- Assessment of results; difficulties (if any) in disbursement; provision of causes for such difficulties; and propositions (if any).

3. Reporting units:

Project owners/Project management boards

4. Report recipients:

The Ministry of Finance and supervisory authorities.

5. Deadline for report submission:

Reports shall be submitted within 30 days after closing of ODA loan or foreign concessional loan.

6. Report form: form No. 04/TTGN enclosed therewith.

7. Reports may be submitted in physical form (for those not yet receiving and sending electronic documents) directly or by post; or in electronic form via the information and reporting system of the Ministry of Finance. In case this system has not been put into use, reports shall be submitted in physical form directly or by post or in electronic form (via the document and direction system or email address at taichinhdoingoai@mof. gov. vn).

Article 7. Report submission and receipt methods

Report submission methods:

1. Reports (excluding reports on top-secret, secret and confidential programs/projects) shall be submitted online via the information and reporting system of the Ministry of Finance. In case this system has not been put into use, reports shall be submitted in physical form (directly or by post) or electronic form (via the document and direction system or email address at taichinhdoingoai@mof. gov. vn).

2. Reports may be submitted in physical form (for those not yet receiving and sending electronic documents) directly or by post.

Article 8. Implementing responsibilities

1. Project owners/Project management boards shall:

a) Report on actual state of foreign capital disbursement promptly according to regulations of this Circular to the Ministry of Finance, Ministry of Planning and Investment and relevant authorities for management of foreign capital disbursement per existing regulations.

b) Propose measures to accelerate foreign capital disbursement and measures to handle violations committed by investors in management and use of investment capital per regulations (if any) to supervisory authorities.

c) Take responsibility before the law and supervisory authorities within their rights and obligations for accuracy of consolidated data on states of foreign capital allocation and disbursement according to plans.

2. Ministries, central government authorities and People’s Committees of provinces and central-affiliated cities shall:

a) Report on recording of foreign capital revenue and expenditure promptly according to regulations of this Circular to the Ministry of Finance, Ministry of Planning and Investment and relevant authorities.

b) Request project owners/project management boards to regularly review and compare records of foreign capital revenue and expenditure with State Treasuries with which they make transactions to submit consolidated reports on state of foreign capital disbursement to supervisory authorities according to regulations.

c) Propose measures to accelerate foreign capital disbursement and measures to handle violations committed by investors, project owners and project management boards in management and use of foreign capital per regulations (if any) to the Ministry of Finance, Ministry of Planning and Investment and relevant ministries.

d) Take responsibility before the Government and Prime Minister for accuracy of consolidated data on states of foreign capital allocation and disbursement according to plans.

dd) Organize inspection of state of reporting on foreign capital disbursement by projects and project management boards according to regulations of this Circular to direct investors to promptly resolve difficulties in foreign capital allocation and disbursement, accelerating use and disbursement of capital for programs and projects.

3. The Ministry of Finance shall:

a) Consolidate and assess states of reporting on foreign capital disbursement by ministries, central authorities, local governments and project owners to advise the Government on solutions to accelerate disbursement and measures to handle violations in foreign capital disbursement per regulations (if any).

b) Based on results of reports on state of foreign capital disbursement from reporting units, analyze and assess results of foreign capital disbursement by ministries, central government authorities and local governments; promptly resolve difficulties faced by ministries, central authorities and local governments within its competence or give advice on this matter to the Prime Minister to support management of budget of the whole year.

4. State Treasury shall:

a) Direct provincial State Treasuries to control disbursement and recording of revenue and expenditure of projects funded by foreign capital according to lists of project allocated capital by ministries, central authorities and local governments and inputted to TABMIS according to regulations.

b) Cooperate with project owners/project management boards in regularly reviewing and comparing data on and records of foreign capital revenue and expenditure at State Treasuries with which the project owners/project management boards make transactions to submit consolidated reports on state of foreign capital disbursement to supervisory authorities according to regulations.

c) Finish recording expenditure from ODA loan and concessional loan of the fiscal period within 30 days from January 31 according to regulations in Clause 2 Article 69 of the Government’s Decree No. 56/2020/ND-CP .

Article 9. Sanctions

Reporting units which fail to promptly submit reports according to regulations of this Circular shall be penalized as prescribed by law depending on the nature and severity of the violations.

Chapter III

IMPLEMENTATION CLAUSE

Article 10. Effect

This Circular takes effect from 15/8/2021.

Article 11. Implementation

1. Ministries, central and local government authorities and relevant organizations and individuals shall implement this Circular.

2. Any difficulty arising during the implementation of this Circular shall be promptly reported to the Ministry of Finance for research and appropriate amendment./.

FORM NO. 01/TTGN

(Promulgated together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of Finance)

REPORT

on disbursement plan for … ⁽¹⁾ program/project and additional/revised plan (if any) of …⁽²⁾

Reporting period: annually or upon change

To: ……. [name of report recipient]

Implementing Circular No.   /2021/TT-BTC dated [date] by the Ministry of Finance providing guidelines on forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors, [name of reporting unit] would like to report on disbursement plan for …  program/project and additional/revised plan (if any) as follows:

- General information on the program/project: program/project name, funding source, supervisory authority, project owner/project management board, loan agreement, project performance time and program/project approving decision.

- Estimated disbursement need of reporting year (VND million):

+ According to plan of the previous year allowed to be extended or allocated to reporting year;

+ According to plan of the year.

- Revised value and revision decision (if any).

Note:

(1) name of program/project

(2) reporting year

FORM NO. 02/TTGN

(Promulgated together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of Finance)

REPORT

on disbursement of ODA loan/concessional loan of … ⁽¹⁾

Reporting period: [month or quarter]

To: ……. [name of report recipient]

Implementing Circular No.   /2021/TT-BTC dated [date] by the Ministry of Finance providing guidelines on forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors, [name of reporting unit] would like to report on disbursement of ODA loan/concessional loan of [month or quarter] of … program/project as follows:

1. Results of disbursement according to plans for the year:

- Disbursement of capital allocated by the Prime Minister, ministries, central government authorities and local governments according to plans, including:

+ Plans of previous years allowed to be extended or allocated to reporting year (VND million):

+ Plan of reporting year (VND million):

- Cumulative disbursement from start of reporting year to end of month/quarter immediately preceding reporting month/quarter: …, achieving … % of plan of reporting year.

- Capital disbursed in reporting month/year, including:

+ Capital disbursed according to plans of previous years allowed to be extended or allocated to reporting year:

+ Capital disbursed according to plan of reporting year:

To be enclosed with Form 02:

- For quarterly reports: disbursement results reported using Form No. 02b/TTGN shall be submitted together with records of state budget revenue and expenditure verified by State Treasury.

2. Comments and assessment:

- Assess and compare disbursement state and results with those of the same period of the previous year.

- Difficulties and causes of slow disbursement, including:

+ Causes concerning policies and mechanisms

+ Causes concerning performance

+ Other causes

3. Solutions and propositions

- Reporting unit’s solutions for accelerating disbursement;

- Propositions to the Government, ministries, central authorities, local governments and relevant bodies:

+ Propositions concerning policies and mechanisms.

+ Propositions concerning performance (propositions to regulatory bodies, donors, etc.)./.

Note:

(1) reporting year

FORM NO. 03/TTGN

(Promulgated together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of Finance)

REPORT

on recording revenue and expenditure of ODA loan/concessional loan of program/project of … ⁽¹⁾

Reporting period: annually

To: ……. [name of report recipient]

Implementing Circular No.   /2021/TT-BTC dated [date] by the Ministry of Finance providing guidelines on forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors, [name of reporting unit] would like to report on recording revenue and expenditure of ODA loan/concessional loan of … program/project as follows:

- General information on the program/project: program/project name, funding source, supervisory authority, project owner/project management board, loan agreement, project performance time and program/project approving decision.

- Data on records of revenue and expenditure of program/project in the reporting year and comparison with allocated capital and actual disbursement state.

- Assessment of difficulties and propositions (if any) for revenue and expenditure recording.

(Enclosed with Form 03)

Note:

(1) reporting year

FORM NO. 04/TTGN

(Promulgated together with Circular No. 48/2021/TT-BTC dated June 28, 2021 by Ministry of Finance)

REPORT

on end of disbursement of ODA loan/concessional loan of program/project … ⁽¹⁾

Reporting period: upon end of disbursement of ODA loan/concessional loan of program/project

To: ……. [name of report recipient]

Implementing Circular No.   /2021/TT-BTC dated [date] by the Ministry of Finance providing guidelines on forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors, [name of reporting unit] would like to report on end of disbursement of ODA loan/concessional loan of … program/project as follows:

- General information on the program/project: program/project name, funding source, supervisory authority, project owner/project management board, loan agreement, project performance time and program/project approving decision.

- Amount disbursed of the whole program/project; comparison of this amount with committed loan value.

- Program/Project results

- Data on revenue and expenditure records of program/project at end of program/project.

- Assessment of difficulties and propositions (if any)./.

Note:

(1) name of program/project