Thông tư 172/2011/TT-BTC

Circular No. 172/2011/TT-BTC of December 01, 2011, providing the management, payment and settlement of state budget capital in construction of silvicultural works

Nội dung toàn văn Circular No. 172/2011/TT-BTC providing the management, payment and settlement


THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No. 172/2011/TT-BTC

Hanoi, December 01, 2011

 

CIRCULAR

PROVIDING THE MANAGEMENT, PAYMENT AND SETTLEMENT OF STATE BUDGET CAPITAL IN CONSTRUCTION OF SILVICULTURAL WORKS

Pursuant to December 16, 2002 Law No. 01/2002/QH11 on the State Budget; the Government's Decree No. 60/2003/ND-CP of June 6. 2003. detailing and guiding the implementation of the Law on the State Budget;

Pursuant to December 3. 2004 Law No. 29/ 2004/QH11 on Forest Protection and Development;

Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27. 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Regulation on investment and construction management promulgated together with the Government s Decrees No. 52/ 1999/ND-CP of July8, 1999. No. 12/2000/ND-CP of May 5, 2000, and No. 07/2003/ND-CP of January 30, 2003;

Pursuant to the Government's Decrees No. 12/2009/ND-CP of February 12. 2009, on management of work construction investment projects; No. 83/2009/ND-CP of September 15, 2009, amending and supplementing a number of articles of Decree No. 12/2009/ND-CP; No. 85/2009/ND-CP of October 15, 2009, guiding the implementation of the Bidding Law and selection of construction contractors under the Construction Law; No. 112/2009/ND-CP of December 14. 2009, on management of work construction investment expenses; and No. 48/ 2010/ND-CP of May 7, 2010. on contracts in construction activities;

Pursuant to the Prime Minister's Decision No. 73/2010/QD-TTg of November 16. 2010, promulgating the Regulation on management of investment projects on construction of silvicultural works;

In furtherance of the Prime Minister's Official Letter No. 2108/TTg-KTN of November 17, 2010. on forest protection and development tasks for the 2011-2015 period;

The Ministry of Finance provides the management, payment and settlement of state budget capital in construction of silvicultural works suitable to the special management of investment projects on construction of silvicultural works as follows:

Part I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Circular provides the management, payment and settlement of state budget capital for investment projects on construction of silvicultural works, including also state budget capital for investment projects on construction of silvicultural works funded with different capital sources.

For investment projects funded with official development assistance (ODA), in case a treaty which a competent agency or institution of the Socialist Republic of Vietnam has signed contains provisions on management, payment and settlement of capital different from those of this Circular, provisions of such treaty prevail.

2. Investment projects on silvicultural work construction or on forest protection and development funded with the State's development investment credit loans, slate-guaranteed credit loans, development investment capital of state-owned enterprises and other state-managed capital sources shall be implemented under regulations applicable to each type of capital source.

Projects invested with other state funds other than the stale budget are encouraged to apply the principles of management, payment and settlement provided in this Circular.

3. This Circular applies to organizations and individuals involved in the management, payment and settlement of investment capital for construction of silvicultural works.

Article 2. State budget capital for investment projects on silvicultural work construction includes:

- Domestic capital of the state budget at all levels;

- Foreign loans of the Government and foreign aids for the Government, local administrations at all levels and state agencies (slate budget portions).

Article 3. Agencies paying state budget investment capital

The State Treasury assigned to control the payment of stale budget investment capital and ODA capital in case ODA donors transfer ODA capital for implementation of projects in Vietnam via only the state treasury system.

Commercial banks acting as service banks for ODA-funded projects.

Part II

SPECIFIC PROVISIONS

A. ALLOCATION, VERIFICATION OF ALLOCATION, AND ADJUSTMENT OF INVESTMENT CAPITAL PLANS

Article 4. Allocation of annual investment capital plans

1. For projects managed by ministries and central sectors: Based on medium-term plans of 3 years (if assigned) and assigned annual plans, ministries and sectors shall allocate annual capital plan targets to each project under their management which satisfies all prescribed conditions, assuring that these targets are consistent with assigned targets of total investment, the structure of domestic capital and overseas capital and the structure of economic sectors, then send them to the Ministry of Finance for verification under the Law on the State Budget, and concurrently to the Ministry of Planning and Investment and the Ministry of Agriculture and Rural Development for monitoring and management.

2. For locally managed investment capital: Based on medium-term plans of 3 years (if assigned) and assigned annual plans, provincial-level Planning and Investment Departments shall assume the prime responsibility for, and coordinate with provincial-level Finance Departments and Agriculture and Rural Development Departments in. projecting the allocation of investment capital for each project which satisfies all prescribed conditions, and send it to provincial-level People's Committees for decision.

People's Committees shall work out plans on allocation of investment capital and submit them to People's Councils at the same level for decision. Under resolutions of People's Councils. People's Committees shall allocate and decide on assignment of plans on investment capital for each project under their management which satisfies all prescribed conditions, assuring that these plans are consistent with assigned targets of total investment, the structure of domestic capital and overseas capital and the structure of economic sectors, then send them to the Ministry of Agriculture and Rural Development, the Ministry of Planning and Investment and the Ministry of Finance for monitoring and management.

3. Ministries and People's Committees at all levels shall allocate in detail development investment capital for each project according to codes of investment project and economic sector (category and item) specified in Appendix 2 to the Minister of Finance's Decision No. 33/ 2008/QD-BTC of June 2, 2008, on the system of state budget indexes and amending and supplementing documents (if any).

4. The allocation of investment capital plans and assignment of budget estimates of a plan year to projects must be completed before December 31 of the year preceding the plan year.

(Allocation of investment capital plans is specified in Appendix 1 to this Circular).

5. After investment capital plans are allocated:

5.1. For projects managed by ministries and central sectors: Ministries shall send investment capital plans to the Ministry of Finance and the (central) State Treasury. The State Treasury shall transfer capital plans for projects (detailed according to chapter codes, investment project codes and economic sectors (categories and items)) of the ministries to local State Treasury branches for use as a basis for capital control and payment.

5.2. For investment capital managed by localities:

- Provincial-level People's Committees shall send investment capital plans to the Ministry of Finance, and concurrently to provincial-level Finance Departments and Stale Treasury branches for monitoring and use as a basis for capital control and payment;

- District-level People's Committees shall send investment capital plans to provincial-level Finance Departments, and concurrently to district-level Finance and Planning Sections and Slate Treasury branches for monitoring and use as a basis for capital control and payment.

5.3. Alongside with sending plans to the above agencies, ministries and People's Committees at all levels shall assign plan targets to investors for implementation.

Article 5. Verification of investment capital allocation

1. For projects managed by ministries:

1.1. After receiving investment capital allocation plans of ministries, the State Treasury shall organize the control and payment under regulations. For projects for which investment procedures have not yet been completed, the State Treasury may refuse to make payment and send its written opinions to investors and the State Treasury at higher level for summarization and reporting to the Ministry of Finance.

1.2. The Ministry of Finance shall send its allocation verification opinions to ministries within 5 working days after receiving their investment capital allocation plans. For projects for which investment capital is allocated at variance with regulations, the Ministry of Finance shall request the State Treasury to stop the payment or recover capital amounts already paid for such projects. Ministries shall direct investors of projects having received investment capital at variance with regulations in refunding those amounts to the state budget and bear responsibility for consequences of such improper allocation.

2. For projects managed by provinces or districts:

When joining related units in working out annual investment capital plans, provincial-level Finance Departments or district-level Finance and Planning Sections shall concurrently verify investment capital allocation plans before being submitted to provincial- or district-level People's Committees for decision. Based on decisions on investment capital plans of provincial- or district-level People's Committees, the State Treasury shall carry out the control and payment under regulations. For projects for which investment procedures have not yet been completed, the State Treasury shall not make payment and notify them to provincial-level Finance Departments or district-level Finance and Planning Sections for submission to provincial- or district-level People's Committees for handling.

3. Documents enclosed with investment capital allocation plans to serve the allocation verification include:

- For a project at the stage of investment preparation, one of the following documents is required:

+ The decision of a competent authority to permit the investment preparation;

+ A written approval of the cost estimate for the investment preparation:

+ The decision of a competent authority to assign plan targets.

-For a project at the stage of implementation: The decision of a competent authority on project investment (or an econo-technical report for projects only required of econo-technical reports) and decisions on project adjustment (if any).

Article 6. Adjustment of investment capital plans

1. Principles:

Periodically, ministries and localities shall review the implementation progress and investment objectives of projects in the year for adjusting investment capital plans according to their competence or proposing the Prime Minister to adjust investment capital plans and transfer capital from unviable projects to those implemented ahead of schedule or behind schedule or those possibly implemented ahead of schedule in the year.

Before sending plans on investment capital adjustment for each project to the Ministry of Finance and the Ministry of Planning and Investment (for central budget-funded projects), or to finance, planning and investment agencies (for local budget-funded projects), ministries and localities shall direct investors in setting payment deadlines and working with the State Treasury in confirming capital amounts under annual plans already paid for their projects, identifying capital amounts unused due to non-implementation and assuring that after the adjustment, planned capital amounts of these projects are not lower than those paid by the State Treasury. Ministries and localities shall take responsibility for disbursement figures and adjusted capital plans" figures.

2. Ministries and provinces shall adjust investment capital plans and send them to finance agencies of the same level and the State Treasury for use as a basis for payment. The deadline for adjustment of annual investment capital plans is December 25 of the plan year. Verification of adjusted investment capital allocation complies with Article 5 of this Circular.

Adjusted capital plans of projects must lie within total capital amounts incorporated in medium-term plans of 3 years (if assigned) and annually assigned plans. Adjusted total capital amounts of 3-year plans and annually assigned plans must not exceed those of plans already assigned by the Prime Minister.

(Adjustment of investment capital plan allocation is specified in Appendix 2 to this Circular).

B. PAYMENT OF INVESTMENT CAPITAL

Article 7. Opening of accounts

1. For domestic capital:

Investors or project management units (below collectively referred to as investors) may open accounts at the State Treasury branches convenient for their transactions and for payment control by the State Treasury and shall comply with regulations of the Ministry of Finance on opening and use of accounts at the State Treasury.

The State Treasury shall guide investors in opening accounts for capital payment.

2. For overseas capital:

Investors may open accounts at service banks or the State Treasury under international agreements on ODA for projects and attached relevant documents or under the Ministry of Finance's guidance in case it is not clearly provided in international agreements on ODA and attached relevant documents.

Article 8. Basic documents of projects

To serve the management and control of investment capital payment, investors shall send to the State Treasury branches where they have opened payment accounts basic documents of projects (these documents must be originals or certified true copies of originals and sent only once until the project investment is completed, except when supplementation or adjustment is required), including:

1. For investment preparation:

- An approved cost estimate for the investment preparation;

- A document on contractor selection under the Bidding Law;

- A contract between the investor and the contractor.

2. For investment implementation:

2.1. For domestically funded projects:

- An investment project on work construction (or an econo-technical report for projects only required of econo-technical reports) enclosed with the investment decision of a competent authority and project adjustment decisions (if any);

- A document on contractor selection under the Bidding Law;

- A construction contract between the investor and the contractor (including also attached documents as required, except technical documents); particularly for silvicultural jobs, a contract on silvicultural items between the investor and contracting households/groups of households and units (including also sub-contracts; forestation contracts and contracts on provision of supports for production forests).

- A cost estimate and cost estimate-approving decision for each job, work item or work, for case of contractor appointment or self-implementation, and jobs to be performed outside contracts.

2.2. For ODA-funded projects: In addition to the documents specified at Point 2.1 above, there must be:

- Legalized Vietnamese translations with the investor's signature and seal of the international agreement on ODA signed between Vietnam and the donor and other payment-related documents (if any). Particularly, the contract between the investor and the contractor must be in Vietnamese or the Vietnamese translation bearing the investor's signature and seal (the section on payment conditions and terms and contents directly related to the contract payment). The investor shall lake responsibility before law for the correctness and accuracy of Vietnamese translations.

- Guarantee for advances (if any) according to specific provisions of the contract (also for domestically funded projects constructed by foreign contractors).

3. For investment preparation jobs in case investment capital is incorporated in investment implementation plans, there must be an estimate of expenses for approved investment preparation jobs.

4. For project implementation preparation jobs in case investment capital is incorporated in investment implementation plans, there must be:

- An investment project on work construction (or an econo-technical report, for projects required of econo-technical reports) and the investment decision of a competent authority and project adjustment decisions (if any):

- An estimate of expenses for approved project preparation jobs: particularly for ground clearance, there must be a ground clearance plan approved by a competent authority;

- A document on contractor selection under the Bidding Law;

- A contract between the investor and the contractor and attached documents required by law (except technical documents).

5. For case of self-implementation:

- An investment project on work construction (or an econo-technical report, for projects only required of econo-technical reports) and the investment decision of a competent authority and project adjustment decisions (if any);

- A cost estimate and cost estimate-approving decision of a competent authority for each job, work item or work (except projects only required of econo-technical reports).

- The document of a competent authority permitting self-implementation of the project (if not yet included in the investment decision of the competent authority);

- A document on job assignment or an internal contract.

Article 9. Payment of investment capital

The State allocates capital for investors to pay to contractors under contracts or pay for jobs of projects implemented outside contracts, including:

- Advanced payment;

- Payment for completed volumes.

Article 10. Advanced payment

The advanced payment of capital by investors to contractors may be made only for jobs requiring advanced payment and with recipients, contents and specific jobs clearly identified in contracts. Capital amounts to be advanced, time of advanced payment and recovery of advanced capital must comply with the State's regulations applicable to each type of contracts, specifically as follows:

1. Capital amounts to be advanced:

1.1. Items, jobs and bid packages for silvicultural activities (under Article 3 of the Regulation on management of investment projects on construction of silvicultural works promulgated together with the Prime Minister's Decision No. 73/2010/QD-TTg of November 16. 2010) of silvicultural investment projects eligible for advance of at least 30% of the contract value or the approved cost estimate. Depending on characteristics of jobs and crop season (the nature of contracts), the maximum advance amount is 607c of the contract value or the approved cost estimate. In special cases requiring a higher advance level, such level must be permitted by the investment decider.

1.2. For infrastructure and technical foundation work items for the forest protection and development (under Article 3 of the Regulation on management of investment projects on construction of silvicultural works promulgated together with the Prime Minister's Decision No. 73/2010/QD-TTg of November 16. 2010) and ground clearance jobs: Capital shall be advanced under the Ministry of Finance's regulations on management and payment of investment capital and non-business capital of investment nature from the state budget, of which the maximum capital amount to be advanced for infrastructure and technical foundation work items is 50% of the contract value. In special cases requiring a higher advance level, such level must be permitted by the investment decider.

1.3. The capital advance shall be made after the contract takes effect. In case the contract between the investor and the contractor contains an agreement on guarantee for the advanced capital, the contractor shall provide such guarantee. The advanced capital amount must not exceed the annually planned capital amount already allocated for the bid package.

2. Recovery of advanced capital:

2.1. Advanced capital shall be recovered through payments for completed volumes of the contract, starting from the first time of payment and completing when the payment value reaches 80% of the contract value. The level of recovery each time shall be agreed upon between the investor and the contractor (or teams or groups in villages or hamlets) and specific provisions of the contract.

2.2. The investor shall coordinate with the contractor (or teams or groups in villages or hamlets) in calculating a reasonable advance level, closely managing and efficiently using the advanced capital for proper purpose and right subjects, and assuring refund of the whole advanced capital amount when the payment value reaches 80% of the contract value.

In case the advanced capital has not yet been recovered but remains unused, past the time limit of six months for completion of work volumes stated in the. contract, if the contractor fails to complete these volumes due to objective or subjective reasons, or after being advanced capital the contractor improperly uses such capital, the investor shall coordinate with the State Treasury in recovering and refunding the advanced capital to the state budget.

2.3. In case at the end of a plan year the advanced capital has not yet been fully recovered, it shall be further recovered in the subsequent plan year and will not be cleared against the investment capital payment plan of the subsequent year.

3. Capital advance dossiers:

In addition to basic documents of a project as specified, upon making capital advance, the investor shall send to the State Treasury the following documents:

- A written request for investment capital payment;

- Money transfer vouchers;

- A guarantee for the contractor's advance (if the investor and the contractor agree on such guarantee under the contract), the investor shall send to the State Treasury the copy bearing the true copy mark of the investor.

4. The State shall allocate capital to investors for payment of advances in a plan year no later than December 31 of the plan year. An investor may make advance once or several times for each contract based on the need for advance payment which must not exceed the advance level specified above. In case the capital plan allocates insufficient advances, the investor may further make advance in the subsequent year's plan.

Article 11. Payment for completed volumes

Eligible for payment are silvicultural items and technical infrastructure work items for forest protection and development.

1. Payment principles:

1.1. For jobs performed under a contract, payment shall be made at contractual prices and under contractual conditions. The number of payments and payment period, time and conditions must be clearly indicated in the contract;

1.2. For jobs performed outside contract, payment must be suitable to each type of job and based on reports on completed work volumes and cost estimate approved for each job;

- In case of self-implementation: Payment shall be based on reports on completed work volumes and cost estimate for each job.

- For jobs performed by the investor and covered by project management expenses, payment must be suitable to each type of job and based on the list of expenses and cost estimate approved for each job.

2. Payment dossiers:

When having completed work volumes tested for takeover according to payment periods and conditions under the contract, the investor shall make and send to the State Treasury a dossier of payment request, comprising:

- A table specifying the value of completed work volumes under the contract requested for payment, which is certified by the representatives of the contract principal and the consultant (if any) and the representative of the contractor (according to Appendix 03.a to the Ministry of Finance's Circular No. 86/201i/TT-BTC of June 17, 2011, on management and payment of investment capital and non-business capital of investment nature from the state budget). For a work volume arising outside the contract, the investor shall send a table of calculation of value of the arising volume (if any) outside the signed contract requested for payment, which is certified by the representatives of the contract principal and the consultant (if any) and the representative of the contractor (according to Appendix 04 to the Ministry of Finance's Circular No. 86/2011/ TT-BTC of June 17. 2011. on management and payment of investment capital and non-business capital of investment nature from the stale budget);

A report on value of completed work volumes for self-implemented items according to the cost estimate and list of expenses for self-implemented items covered by project management funds.

Ground clearance work complies with the Ministry of Finance's regulations on management and payment of investment capital from the state budget.

- A written request for payment of investment capital or advances (according to Appendix No. 05 to the Ministry of Finance's Circular No. 86/2011/TT-BTC of June 17, 2011, on management and payment of investment capital and non-business capital of investment nature from the state budget);

- Money transfer vouchers, issued under the Ministry of Finance's regulations on the accounting document system.

3. Payment for completed work volumes and payment control principles of the State Treasury comply with the Ministry of Finance's regulations on management and payment of investment capital and non-business capital of investment nature from the state budget (currently governed by Circular No. 86/2011/TT-BTC).

Payment from ODA source complies with the Ministry of Finance's guidance on the financial management mechanism applicable lo ODA-funded programs and projects (currently governed by the Ministry of Finance's Circular No. 108/2007/TT-BTC of September 7, 2007, guiding the financial management mechanism applicable to ODA-funded programs and projects, and Circular No. 40/2011/TT-BTC of May 22, 2011, amending and supplementing a number of provisions of Circular No. 108/2007/ TT-BTC) and circulars providing particular guidance on ODA-funded projects.

4. Deadline for implementation and investment capital payment:

4.1. The capital plan of a year shall be allocated for completed volumes tested for takeover through March 31 of the subsequent year and the period of capital payment by the Stale Treasury shall last until the end of April 30 of the subsequent year.

4.2. Prolongation of implementation and capital payment period:

4.2.1. By the end of April 30 of the subsequent year, the capital plan already allocated to projects which has been unused or not yet used up will not be further implemented and will be cancelled, except cases eligible for prolongation under decisions of the Minister of Finance (for the central budget) or chairpersons of provincial-level People's Committees (for local budgets). Cases eligible for consideration and permission for prolongation to the subsequent year under Point a, Item 3. Section I of the Ministry of Finance's Circular No. 108/2008/rr-BTC of November 18. 2008, guiding the year-end budget settlement and making and reporting of annual state budget finalizations and amendments and supplementations (if any).

4.2.2. The transfer of capital for prolonged implementation of projects shall be considered as follows:

After the deadline for capital payment of a year as prescribed (April 30 of the subsequent year), based on the actual implementation and capital payment of capital construction investment projects and at the request of investors of projects specified in Item 4.2.1 above, managing agencies shall sum up the situation and send written requests, enclosed with certifications of the State Treasury branches at which these projects open their accounts of capital amounts paid by the end of April 30 of the subsequent year, to the Ministry of Finance (for projects funded by the central budget) and chairpersons of provincial-level People's Committees (for projects funded by local budgets).

4.2.3. The prolonged implementation and capital payment period must not exceed one year following the plan year. Other cases shall be decided by the Prime Minister.

4.2.4. Deadline for consideration of capital transfer and implementation prolongation:

- Managing agencies' written requests for prolongation shall be sent before May 31 everv year, clearly stating names of projects, annual capital plans, capital amounts paid by the end of April 30 of the subsequent year and capital amounts requested for prolonged implementation and payment, prolonged period and prolongation reason.

- Based on written requests of managing agencies, the Minister of Finance (for projects funded by the central budget) and chairpersons of provincial-level People's Committees (for projects funded by local budgets) shall decide on the list of investment projects eligible for prolongation and their prolongation periods.

- The list of investment projects eligible for prolongation and their prolongation periods shall be decided before June 30 every year.

At the end of June 30 of the subsequent year, remaining capital amounts of projects for which competent agencies issue no written permission for plan implementation prolongation to the subsequent budget year shall be cancelled.

Article 12. Management, payment, recovery and settlement of capital amounts advanced in a year ahead of budget estimation of the subsequent year for projects (domestic capital)

The management, payment, recovery and settlement of capital amounts advanced in a year ahead of budget estimation of the subsequent year for projects comply with the Ministry of Finance's regulations on management and payment of investment capital and non-business capital of investment nature from the state budget. The total capital amount paid and advanced in 3 years for a project must not exceed that stated in the capital plan of these 3 years (if any) allocated to the project.

C. REPORTING SETTLEMENT AND INSPECTION REGIMES

Article 13. Reports

1. Investors, ministries and provinces shall implement the reporting regime provided in the Prime Minister's Decision No. 52/2007/QD-TTg of April 16. 2007. on the regime of reporting on implementation of state investment capital plans, and the Ministry of Planning and Investment's Circular No. 05/2007/TT-BK11 of August 9, 2007, promulgating report forms and guiding the implementation of Decision No. 52/ 2007/QD-TTg of April 16, 2007;

2. The State Treasury shall:

- Implement the reporting regime under the Ministry of Finance's regulations.

- At the end of a plan year, sum up investment capital payment statistics and report them to the same-level finance agency under regulations on state budget settlement.

- At the end of a plan year, certify capital amounts paid in the year and accumulate capital amounts paid from the construction commencement to the end of the state budget year for each project formulated by investors at two points of time: the end of January 31 of the subsequent year and the end of April 30 of the subsequent year.

Article 14. Settlement of investment capital

1. Settlement of annual investment capital

The settlement of annual investment capital complies with the Ministry of Finance's regulations guiding the settlement of capital construction investment capital from the state budget according to budget years (currently governed by the Ministry of Finance's Circular No. 210/2010/TT-BTC of December 20,2010, guiding the settlement of capital construction investment capital from the state budget according to budget years). Accordingly, capital amounts in an annual plan paid from January 1 of the plan year through January 3 1 of the subsequent year shall be settled in the plan year's budget, while capital amounts paid from January 31 to April 30 of the subsequent year shall be settled in the subsequent year's budget.

2. Settlement of investment capital of completed projects

The settlement of investment capital of completed projects complies with the Ministry of Finance's guidance on capital settlement of completed state-funded projects (currently governed by the Ministry of Finance's Circular No. 19/2011/TT-BTC of February 14,2011, guiding capital settlement of completed state-funded projects) and the following specific provisions:

2.1. A report on capital settlement of a completed project must fully and accurately indicate total investment expenses paid; separate investment capital sources; investment expenses allowed not to be accounted into the value of assets formed through project investment; the value of assets formed through investment: fixed assets and liquid assets; and must have all prescribed contents and be made within the prescribed time limit.

2.2. For projects involving many silvicultural activities or silvicultural work items, depending on the scale, nature and duration of performance of these activities, investors may make, verify and approve the settlement of investment capital for each activity, each work or each independent bid package immediately after it is completed for operation or use at the request of the investment decider. The value requested for settlement for a silvicultural activity or work covers expenses paid according to the approved design and cost estimate.

2.3. In case of an investment project on general forest protection and development (below referred to as forestry investment project) which consists of many component projects or independent mini-projects (subject to separate investment approval decisions or econo-technical reports on work construction), each component project or independent mini-project may make, verify and approve a capital settlement like an independent investment project under this Circular. After the whole project is completed, the investor (or the managing investor in case there are many investors in component projects) shall sum up results of settlement of the whole project and report them to a competent authority for approval. Verified and approved settlements of component projects or mini-projects are not required to be re-verified and re-approved.

Article 15. Inspection

Ministries, provincial-level People's Committees, finance agencies and State Treasury shall regularly or extraordinarily inspect investors and contractors involved in projects in using advanced capital and capital paid for completed work volumes, settling capital and observing the State's development investment policies and financial mechanisms.

Finance agencies at all levels shall regularly or extraordinarily inspect the Stale Treasury in implementing the investment capital payment regime.

D. RESPONSIBILITIES AND POWERS OF RELATED AGENCIES

Article 16. Investors shall

1. Perform assigned functions and tasks under regulations, receive and efficiently use capital for proper purposes and target subjects. Strictly observe regulations on the regime of financial management of development investment.

2. Take responsibility for the accuracy and lawfulness of performed work volumes; norms, unit values and cost estimates of jobs of various

kinds; work quality and value requested for payment: assure the accuracy, truthfulness and lawfulness of data and documents in dossiers provided to the State Treasury and functional state agencies.

3. When having work volumes eligible for payment under contracts, conduct prompt takeover tests and make complete payment dossiers and requests for contractors within the time limit stated in contracts.

4. Incorporate sufficient capital amounts in annual plans for purchase of insurance for construction works under regulations.

5. Promptly and adequately report to investment-deciding agencies and related state agencies: provide sufficient dossiers, documents and information on actual situation to the State Treasury and finance agencies to serve the capital management and payment; submit to inspection by finance agencies, the State Treasury and investment-deciding agencies of the use of investment capital and the observance of the State's development investment policies and financial mechanisms.

6. Regularly inspect the implementation of advanced capital by contractors before, during and after advancing capital to contractors.

7. Implement the applicable accounting regime; settle investment capital under current regulations. At the end of a plan year, make tables for comparison of investment capital payment figures in the year, then send them to the State Treasury branches where they conduct transaction for certification at two points of time: the end of January 31 of the subsequent year and the end of April 30 of the subsequent year, with contents specified in Appendix 6 to the Ministry of Finance's Circular No. 86/2011/ TT-BTC of June 17, 2011. providing the management and payment of investment capital and non-business capital of investment nature from the stale budget.

8. Request capital payment when meeting all prescribed conditions and request the State Treasury to answer and explain unsatisfactory details in the capital payment.

Article 17. The State Treasury shall

1. Control and pay capital promptly and fully for eligible projects within the prescribed time limit.

2. Give investors explicit written opinions on payment reductions or refusal, and answer inquiries of investors about capital payment.

3. Control payment only based on documents provided by investors and on set payment principles, and take no responsibility for the accuracy of work volumes, norms, unit values and quality.

4. Request investors to provide relevant dossiers, documents and information to serve capital payment control.

5. Regularly supervise investors and project management units in properly complying with regulations on capital advances and advanced capital recovery, and coordinate with investors in checking advanced capital amounts for recovering unused or improperly used amounts.

6. Implement the information and reporting regime and make the settlement of used investment capital under regulations.

7. Regularly and extraordinarily inspect investors in implementing projects, observing development investment financial regimes and policies, and managing and using investment capital.

8. At the end of a plan year, certify capital amounts paid in the year and accumulate capital amounts paid from the construction commencement to the end of the state budget year for each project at two points of time: the end of January 31 of the subsequent year and the end of April 30 of the subsequent year, with the contents specified in Appendix 06 to the Ministry of Finance's Circular No. 86/2011/TT-BTC of June 17, 2011, on management and payment of investment capital and non-business capital of investment nature from the state budget.

Article 18. Ministries and provincial- or district-level People's Committees shall

1. Guide, inspect and urge investors under their management in implementing investment plans, receiving and using investment capital for proper purposes and in compliance with the State's regulations.

2. Take responsibility before the Government and law for their decisions made within their vested powers.

Article 19. Provincial-level Agriculture and Rural Development Departments shall

- Advise provincial-level People's Committees on directing investors in implementing assigned plans.

- Coordinate with provincial-level Finance Departments in verifying annual capital settlement reports and capital settlements of completed projects, and submitting them to provincial-level People's Committees for approval.

Article 20. Provincial-level Finance Departments shall

Assume the prime responsibility for, and coordinate with related agencies in, reviewing the allocation of investment capital and appraising capital settlements of locally managed projects before submitting them to provincial-level People's Committees for approval.

Part III

IMPLEMENTATION PROVISIONS

Article 21. Transitional handling

1. Matters related to capital advance levels and recovery of advanced capital shall be handled under Clause I, Article 52 of the Government's Decree No. 48/2010/ND-CP of May 7, 2010, on contracts in construction activities. Matters related to capital advances shall be specified in contracts and the Slate Treasury shall make payments strictly according to terms and clauses on capital advances and payment of contracts.

2. Particularly, provisions on payment documents and dossiers shall be applied uniformly to all projects from the effective date of this Circular to ensure uniformity in the control of investment capital payment by the State Treasury.

Article 22. Implementation provisions

1. This Circular lakes effect on January 16, 2012, and supersedes the sections on management, payment and settlement of investment capital of silvicultural works of the Ministry of Finance's Circular No. 89/2008/TT-BTC of October 15, 2008, guiding the management, allocation and payment of state budget capital for the project on 5 million-ha forestation.

2. Any difficulties or problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and appropriate amendment and supplementation.-

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Pham Sy Danh

 

* All appendices to this Circular are not printed herein.

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Loại văn bảnThông tư
Số hiệu172/2011/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành01/12/2011
Ngày hiệu lực16/01/2012
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            Circular No. 172/2011/TT-BTC providing the management, payment and settlement
            Loại văn bảnThông tư
            Số hiệu172/2011/TT-BTC
            Cơ quan ban hànhBộ Tài chính
            Người kýPhạm Sỹ Danh
            Ngày ban hành01/12/2011
            Ngày hiệu lực16/01/2012
            Ngày công báo...
            Số công báo
            Lĩnh vựcĐầu tư, Tài chính nhà nước
            Tình trạng hiệu lựcHết hiệu lực 15/08/2014
            Cập nhật9 năm trước

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