Thông tư 54/2013/TT-BTC

CIRCULAR

PROVIDING FOR MANAGEMENT, USE AND EXPLOITATION OF THE CONCENTRATED RURAL CLEAN WATER SUPPLY WORKS

Pursuant to Law on management and use of state property dated June 03, 2008;

Pursuant to Government’s Decree No. 14/1998/ND-CP dated March 06, 1998, on management of state property;

Pursuant to the Government’s Decree No. 117/2007/ND-CP dated July 11, 2007, on clean water production, supply and consumption; Government’s Decree No. 124/2011/ND-CP dated December 28, 2011, on amending and supplementing a number of Article of Decree No. 117/2007/ND-CP dated July 11, 2007, on clean water production, supply and consumption;

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

Pursuant to Government’s Decree No. 52/2009/ND-CP dated June 03, 2009, detailing and guiding a number of articles of the Law on management and use of state property;

Pursuant to Decision No. 131/2009/QD-TTg dated November 02, 2009, of the Prime Minister, on a number of investment preference and promotion policies and the management and exploitation of rural clean water supply works;

Article the proposal of Director of Public Asset Management Department;

After unifying with the Ministry of Agriculture and Rural Development, the Ministry of Finance promulgates the Circular provides for management, use and exploitation of the concentrated rural clean water supply works.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular provides for management, use and exploitation of the concentrated rural clean water supply works, including:

a) The clean water supply works for rural residents are invested from state budget, originated from state budget, and formed state’s ownership.

b) Works supply clean water for both of urban residents and rural residents invested from the capital sources of:

- The national target program on rural clean water and environmental hygiene;

- The program on supporting production land, resident land, houses and daily-life water for ethnic minorities with poor and difficult life (abbreviated to as Program 134);

- The program on socio-economic development in special-difficult communes of ethnic minority areas and mountainous areas (abbreviated to as Program 135);

- The national target program on new rural areas;

- The national strategy on water resources.

2. The small clean water supply works invested from state budget, originated from state budget, and rural clean water supply works invested from sources outside of state budget do not belong to the regulation scope of this Circular.

Article 2. Subjects of application

1. State agencies, public non-business units, enterprises, organizations and individuals conduct management, use and exploitation of the concentrated rural clean water supply works.

2. Other objects related to management, use and exploitation of the concentrated rural clean water supply works.

Article 3. Interpretation of terms

In this Circular, the following terms are construed as follows:

1. The concentrated rural clean water supply works (hereinafter abbreviated to the works) are a system including works of water exploitation and processing, networks of clean water supply pipelines for many households or residential clusters using water in rural areas and relevant auxiliary works; including types of: flow-freely water supply, water supply by using dynamical pump, water supply by technology of the hanging lakes.

2. The small rural clean water supply works mean water supply works for one or several households using water in rural areas; including types of: the household works of collecting and containing water, wells collecting underground water at shallow layer (digging wells, wells with artesian springs), and the drilling wells with small diameter.

3. Units managing works are agencies, organizations, units which are assigned works for direct management, use and exploitation under decisions of People’s Committees of provinces and central-affiliated cities (hereinafter abbreviated to the provincial People’s Committees); including:

a) Public non-business units include: Center of rural clean water and environmental hygiene, Board of clean water management, other public non-business units.

b) Enterprises, including: Limited liability companies, joint-stock companies, partnerships and private enterprises.

c) People’s Committees of communes, wards and townships (hereinafter abbreviated to the communal People’s Committees).

4. Project contract is economic contract signed by competent state agency and investor to perform project on investment in construction of works.

5. Clean water cost price is price calculated properly and sufficiently rational costs of whole process of clean water production, distribution and consumption accepted by competent state agencies.

6. Clean water sale price is clean water price which the consumers must pay to units managing works. The competent state agencies shall decide on principles, methods to determine the clean water sale price at rural areas as prescribed by law.

7. Works maintenance is collection of activities including: regular maintenance, periodical repair and is ad-hoc repair with the aim to maintain technical situation and normal operation of the works.

Article 4. Principles of the works management, use and exploitation

1. The provincial People’s Committees shall decide on transferring the works to the management units for direct management, use and exploitation.

2. State management over works is conducted uniformly, publicly, transparently, has clear decentralization of competence and duty of each agency, organization, unit.

3. State encourages, facilitates and ensures lawful rights and benefits for all agencies, organizations and units in participating in works management, use and exploitation.

4. Units managing works shall ensure the sustainable and effective operation of the assigned works; conduct the report, accounting full items and value as prescribed in this Circular and relevant regulations of law.

5. All violations of the regime on works management, use and exploitation must be handled timely, strictly as prescribed by law.

Chapter II

MANAGEENT, USE AND EXPLOITATION OF WORKS INVESTED FROM STATE BUDGET, ORIGINATED FROM STATE BUDGET

Section 1. WORKS MANAGEMENT

Article 5. Works dossier

1. Works dossier includes:

a) Dossier of forming and transfer of works to management unit as prescribed in Article 6 of this Circular;

b) Reports, declaration of works as prescribed in Article 19 of this Circular;

c) Reports on works management and use as prescribed in Article 20 of this Circular;

d) The database on works as prescribed in Articles 8, 9 and Article 10 of this Circular;

dd) Other relevant documents during the works management, use and exploitation.

2. Management and storage of the works dossier:

a) Unit managing works shall manage, store the works dossiers specified in point a, point b, point c and point dd Clause 1 of this Article;

b) The provincial Departments of Agriculture and Rural Development shall manage, store the works dossiers specified in point b, point c Clause 1 of this Article;

b) The provincial Departments of Finance shall manage, store the works dossiers specified in point d Clause 1 of this Article;

d) The provincial People’s Committees shall manage, store the works dossiers specified in point c, point d Clause 1 of this Article;

dd) The Ministry of Agriculture and Rural Development, the Ministry of Finance shall manage, store the works dossiers specified in point c, point d Clause 1 of this Article.

Article 6. Dossier of forming and transfer of works to management unit

1. Dossier of forming and transfer of works to management unit includes:

a) For works invested from state budget, originated from state budget:

- Documents related to investment in construction of works as prescribed by law on construction investment.

In case where a works has no document or has insufficient documents as prescribed by law on construction investment, dossier includes: Minutes of status quo inspection and re-determination of works value made according to the form No. 01 BB/CTNSNT promulgated together with this Circular and enclosed data.

- Decisions of the provincial People’s Committees on transferring the works to the management units;

- Minutes on handing over of the works among relevant units made according to the Form No. 02 BB/CTNSNT promulgated together with this Circular.

b) For works established state ownership:

- Documents related to investment in construction of works as prescribed by law on construction investment (if any);

- Decisions of the provincial People’s Committees on establishment of state ownership in respect to the works;

- Decisions of the provincial People’s Committees on transferring the works to the management units;

- Minutes on handing over of the works among relevant units made according to the Form No. 02 BB/CTNSNT promulgated together with this Circular.

2. Responsibilities for completing the forming dossier and transfer of works to management unit:

a) For dossiers related to investment in construction of works as prescribed by law on construction investment:

- The investors shall complete dossiers for works finished and put into use from the effective day of this Circular.

- The provincial Departments of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with relevant agencies in completing dossiers before December 31, 2013, for the works finished and used before the effective day of this Circular.

b) For dossiers related to decisions of the provincial People’s Committees on transferring the works to the management units: The provincial Departments of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with relevant agencies in implementing provisions in Article 11, Article 12, Article 13,Article 14 and Article 15 of this Circular.

c) For dossiers related to Decisions of the provincial People’s Committees on establishment of state ownership in respect to the works: The provincial Finance Departments shall assume the prime responsibility for, and coordinate with relevant agencies in implementing provisions in Article 7 of this Circular.

d) For dossiers related to minutes on handing over of the works made according to the Form No. 02 BB/CTNSNT promulgated together with this Circular: Relevant units shall comply with Article 12 of this Circular.

Article 7. Establishment of state ownership in respect to the works

1. Cases of establishment of state ownership in respect to the works:

a) The works invested from sources outside of state budget, not originated from state budget, and performed transfer to the state;

b) Works invested under form of project contract upon expiring contract and performing transfer;

c) The works formed from various sources but fail to identify owner or the works with unclear origin;

d) Cases must establish state ownership as prescribed by law.

2. The provincial People’s Committees shall decide establishment of state ownership for:

a) Works transferred to them as prescribed in point a, point b Clause 1 of this Article;

b) Works under their management areas as prescribed in point c, point d Clause 1 of this Article.

3. Orders of and procedures for establishment of state ownership for the works:

a) Agencies, organizations, units, individuals having the works (for works under case specified in points a, b and d Clause 1 of this Article), the provincial Department of Agriculture and Rural Development (for works under cases specified in point c Clause 1 of this Article) will compile dossier to request for establishment of state ownership, send it to the provincial Finance Departments. A dossier includes:

- Written request for establishment of state ownership;

- Documents related to the works requested for establishment of state ownership.

b) Within 30 days, after receiving full and valid dossier, the provincial Finance Departments shall assume the prime responsibility for, and coordinate with relevant units to determine value and actual operational status of the works, submit to the provincial People’s Committees.

c) Within 10 days, after receiving dossier submitted by the provincial Finance Department, the provincial People’s Committees shall issue decision on establishment of state ownership. A decision includes the following principal contents:

- The works established state ownership;

- Value of the works established state ownership;

- Responsibility of the implementation organization

SECTION 2. DATABASE OF THE WORKS

Article 8. Management and exploitation of database on the works

1. Database on the works is a part of national database on state assets, built and managed uniformly on nationwide.

2. Information in database on the works has legal value as paper records.

3. Information in database on the works is used as basis for making estimates, considering and approving the final settlements, examining, auditing, inspecting the construction investment, upgrading, renovation, repair, transfer, lease of right to exploit, transfer, finish and liquidate the works and report to competent state agencies according to the prescribed regime.

4. Database on the works is property of state, must be ensured security and safety closely; strictly prohibit all acts of illegal access, destroying, falsifying information in database on the works.

5. Exploitation, use of information, data on the works must be performed in accordance with regulations; not arbitrarily exploit, use information without permission of competent state agencies.

6. Content, structure, method of entering data and exploiting database on the works shall comply with regulations of the Ministry of Finance.

Article 9. Responsibility for building, management and exploitation of database on the works

1. The Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Agriculture and Rural Development in building, managing and exploiting database on the works.

2. The provincial People's Committees shall report, declare, update date on the works in their localities for the Ministry of Finance to include in system of database on the works and have right to exploit database on the works within their local management scope.

Article 10. Putting into, approving and standardizing database of the works

1. The units managing works shall make declarations about the works according to the form set by the Ministry of Finance, and send them to the provincial Departments of Agriculture and Rural Development.

2. The provincial Departments of Agriculture and Rural Development shall examine the adequacy, accuracy of declarations and certify on declarations before send them to the provincial Finance Departments.

3. Based on declarations certified by the provincial Departments of Agriculture and Rural Development, the provincial Finance Departments shall log in database.

The provincial Finance Departments shall, regularly or at request of competent state agencies, conduct examination and standardization of data already put in.

SECTION 3. ASSIGNMENT OF THE WORKS TO UNITS FOR MANAGEMENT

Article 11. The units managing the works

Depending on specific conditions about scale of the works, technologies of water supply and water treatment, economic-social characteristics of each locality, the provincial People's Committee shall decide on assignment of the works to the units for management according to the following priority order:

1. Public non-business units as prescribed in Article 13 of this Circular;

2. Enterprises as prescribed in Article 14 of this Circular;

3. The communal People’s Committees as prescribed in Article 15 of this Circular;

Article 12. Assignment of the works to units for management

1. Basing on dossiers and situation of the works, the provincial Departments of Agriculture and Rural Development shall assume the prime responsibility for, and coordinate with relevant agencies in submitting to the provincial People’s Committees for plan to assign the works to units for management as prescribed in Article 11 of this Circular.

2. Within 10 days, after receiving dossier submitted by the provincial Departments of Agriculture and Rural Development, the provincial People’s Committees shall issue decision on assignment of the works to units for management. A decision includes the following principal contents:

a) Name of unit assigned management of the works;

b) Name and location of the assigned works;

c) Year of putting into use;

d) Capacity according to design of the works;

dd) Number of persons who are supplied water in reality, calculated till time of assignment;

e) Value of the works (value under the final settlement, value under the reassessment);

g) Time limit, value of receiving debts, time of paying debts (for the works transferred to enterprises not owning 100% of state capital performing debt receipt as prescribed in Article 14 of this Circular);

h) Organization of implementation.

3. Within 30 days, after decision on assignment of the works is issued by the provincial People's Committee, the relevant units shall conduct the handing over and receipt of the works. The handing over of the works must be made into record according to the set form No. 02 BB/CTNSNT promulgated together with this Circular.

4. The unit assigned management of the works shall pay rational costs directly related to the handing over, receipt of the works in accordance with regulation.

Article 13. Assignment of the works to public non-business units for management

1. The public non-business units assigned for management of the works must satisfy fully the following conditions:

a) Being public non-business unit defined in point a Clause 3 Article 3 of this Circular, assigned the autonomy, self-responsibility in conducting tasks, organizing apparatus, payroll and finance as prescribed by law.

b) Having capability of managing and operating the works.

2. The handing over and receipt of the works are performed in accordance with Article 12 of this Circular;

3. The public non-business units assigned management of the works have rights and duties as prescribed in Article 16 of this Circular;

Article 14. Assignment of the works to enterprises for management

1. Enterprises assigned for management of the works must satisfy fully the following conditions:

a) Being enterprises defined in point b Clause 3 Article 3 of this Circular, having business function conforming to management, operation and exploitation of the works;

b) Having capability of managing and operating the works.

2. The handing over and receipt of the works are performed in accordance with Article 12 of this Circular;

3. After finishing the handing over and receipt of the works, enterprises assigned management of the works shall handle value of the assigned works as follows:

a) For enterprises with 100% of state capital: To record increase of state capital at enterprises as prescribed by law;

b) For enterprises not owning 100% of state capital: They have to receive debts with the State and take responsibility for refund amounts of debt receipt according to method and time limit specified in Decision on assignment of the works of the provincial People’s Committees.

After refunding all amounts of debt receipt with state, the works will be assets of enterprises and enterprises shall conduct management, use and exploitation in accordance with relevant law.

4. Enterprises assigned management of the works shall have rights and duties as prescribed in Article 16 of this Circular.

Article 15. Assignment of the works to the communal People’s Committees for management

1. Conditions for assignment of the works to the communal People’s Committees for management:

In case where assignment to non-business units or enterprises specified in Article 13 and Article 14 of this Circular fails to perform, the provincial People’s Committee shall decide assignment to the communal People's Committee for works management.

2. The handing over and receipt of the works are performed in accordance with Article 12 of this Circular;

3. The communal People’s Committees assigned for works management shall have rights and duties as prescribed in Article 16 of this Circular.

Article 16. Rights and obligations of the units managing the works

1. Units managing the works have the following rights:

a) Being protected their lawful rights and benefits by state during management, use and exploitation of the works;

b) Being entitled to give out opinions in planning water supply in geographical areas; propose the competent state agencies for consideration, amendment and supplementation of regulations involving activities of management, use and exploitation of the works;

c) Taking initiative in performing measures for management, maintenance as prescribed by law with the aim to operate, exploit the works under design;

d) Collecting water money according to price of clean water sale approved by the competent state agencies;

dd) Being granted subsidies for the difference between cost price of clean water and sale price of clean water as prescribed in Article 22 of this Circular;

e) Handling, under their competence or submitting to competent authorities for handling of violations on management, operation and exploitation of the works;

g) Other rights as prescribed by law.

2. Units managing the works have the following obligations:

a) Taking responsibility for management, use and exploitation of the works in accordance with regulation;

b) Ensuring water supply to customers, meeting standards, technical regulations and service quality in accordance with regulation;

c) Conducting reports, accounting, depreciation and maintenance of the works in accordance with this Circular and relevant law;

d) Paying compensation upon causing damages to customers using water as prescribed by law;

dd) Other obligations as prescribed by law.

SECTION 4. OPERATION AND EXPLOITATION OF THE WORKS

Article 17. Methods of operation and exploitation of the works

Units managing the works shall conduct operation and exploitation of the works under one of following methods:

1. Self-operation and exploitation of the works;

2. Assignment of works packages as prescribed in Article 18 of this Circular.

Article 18. The assignment of works packages

1. Based on situation of management of each works, units managing the works shall decide on package assignment of whole or part of jobs of the process of managing and operating the works to other organizations, units or individuals for conformity.

2. Contents allowed carrying out the package assignment include:

a) Operation;

b) Maintenance;

c) Collection of water money;

d) Other jobs concerning the operation and exploitation of the works.

3. Units managing the works have duties:

a) To specify unit price of package assignment for each specific job during operation and exploitation of the works;

b) To select units, organizations, individuals receiving the package assignment to ensure quality and effectiveness;

c) To sign contract of package assignment as prescribed by law;

d) To examine, supervise implementation of contract and acceptance for handing, payment of package expenditure according to the signed contract.

Section 5. REPORT, ACCOUNTING, DEPRECIATION AND MAINTENANCE OF THE WORKS

Article 19. Report on the works declaration

1. Form of report on the works declaration:

a) Report on declaration for the first time is applied to the works which are assigned, under decision of the provincial People’s Committee, to the units for works management, after the effective date of this Circular.

b) Report on additional declaration applied to cases of having changes on the works due to liquidation, transfer, sale, changes on name, division, separation, merger, dissolution of unit managing the works, under decision of the competent state agencies.

2. Content of report on the works declaration: Units managing the works shall make report on declaration according to the forms promulgated together with this Circular; each works shall be made a report on declaration separately.

3. Orders and dossier of report on the works declaration:

a) The units managing works shall make 02 sets of dossier according to the form, enclosed with copies of relevant papers; send 01 set of dossier to the provincial Departments of Agriculture and Rural Development, and keep 01 set of dossier at units. Form of Report on the works declaration is specified as follows:

- Report on declaration for the first time of the works according to the Form No. 01-BC/CTNSNT promulgated together with this Circular.

- Change of information about unit managing the works according to the Form No. 02-BC/CTNSNT promulgated together with this Circular.

- Exchange of information about the works according to the Form No. 03-BC/CTNSNT promulgated together with this Circular.

b) The provincial Departments of Agriculture and Rural Development shall certify and store dossier at their agencies.

4. Time limit for report on the works declaration:

a) For case of report on declaration for the first time: Within 10 days, after the provincial People’s Committees decide on assignment to units for the works management;

b) For case of report on additional declaration: Within 20 days, after there is change on information of the works, units managing the works.

Article 20. Report on management and use of the works

1. Content of report on management and use of the works:

Annually, units managing the works, the provincial Departments of Agriculture and Rural Development, the provincial People’s Committees shall report on management and use of the previous year and irregular reports at the request of competent state agencies according to the following content:

a) Situation of management and use of the works;

b) Direction, guidance, examination of management and use of the works of units under their management scope;

c) Proposals for solutions with the aim to complete the law system, increase effectiveness of management and use of the works.

d) The summing reports on status of the works according to form No. 04-BC/CTNSNT and the summing report on situation of increasing and decreasing the works according to form No. 05-BC/CTNSNT promulgated together with this Circular.

2. Time limit for reporting on management and use of the works:

a) The units managing works shall make reports and send them to the provincial Departments of Agriculture and Rural Development before January 31;

b) The provincial Departments of Agriculture and Rural Development shall make reports and send them to the provincial People’s Committees before February 28;

c) The provincial People’s Committees shall make reports and send them to the Ministry of Agriculture and Rural Development, the Ministry of Finance before March 15.

Article 21. The accounting of the works

1. Objects of accounting entries are whole works, satisfying concurrently both following criteria:

a) Having use time of 1 year or more;

b) Having primary price of 10,000,000 VND (ten million VND) or more.

2. Units managing the works have duties:

a) Opening book and accounting entries for the works under their management scope as prescribed by law on accounting, statistics and provisions in this Circular;

b) Conducting annual reports on increase and decrease of the works.

3. To determine value of the works for accounting entries:

a) Value of the works from construction investment:

- For the works of construction investment with full dossier as prescribed by law on construction investment: Value of the works is determined by the primary price minus depreciation; in which the primary price of the works is the finalized value of completed project approved by competent state agencies. In case where the works have not yet performed final settlement, the primary price is accounted entries according to the temporarily-calculated price and adjusted after conducting final settlement for the complete works.

- For the works without documents or with insufficient documents as prescribed by law on construction investment: Value of the works is value stated in minutes of examining status and re-determination of works value made by the provincial Departments of Agriculture and Rural Development, according to Form No. 01 BB/CTNSNT promulgated together with this Circular.

b) Value of the works which are received transfer is determined by primary price and the remaining value of the works on accounting book of the transferring unit, or value re-determined plus relevant cost which the party receiving the works must pay calculated till time when the works is put into status of being ready for use.

c) Value of the works which is established state ownership is value stated in Decision on establishment of state ownership of the provincial People’s Committees.

4. Accounting entries for increase and decrease of primary price of the works:

a) When the works have change on primary price under cases specified in point b of this Clause, the units managing the works must account entries for increase and decrease of primary price of the works.

b) Cases of increase and decrease of primary price of the works:

- Reassessment of primary price according to decisions of competent state agencies;

- The works are upgraded, expanded under projects approved by competent authorities;

- When the works are damaged seriously due to natural disasters, enemy sabotage, force majeure accidents or other irregular impacts, they must be accounted to decrease primary price as prescribed by law.

Article 22. Depreciation of the works

1. Principles for depreciation of the works:

a) All works must be depreciated fully in accordance with regulations. In special case, if depreciation of the works is not able to be conducted or not able to be conducted fully in accordance with regulations, the provincial People's Committees will decide on reduction of depreciation level for each works for conformity.

b) Cost for depreciation of the works is remitted to state budget as prescribed by law on state budget, except for case allowed keeping for investment back in the works under decisions of the provincial People’s Committees.

c) If plan on clean water sale price is lower than plan on cost price of clean water which has been calculated properly and adequately in accordance with regulations, the provincial People’s Committees shall consider on permission to decrease depreciation level but still ensuring cost for maintenance of the works0 In case where the all depreciation level has been reduced but still failing to offset costs, the provincial People’s Committees shall decide on granting subsidies for the difference from local budget as prescribed in Decision No. 131/2009/QD-TTg dated November 02, 2009 of the Prime Minister.

2. Determination of use time of the works:

The provincial People’s Committees shall decide the use time of each works at the proposal of the provincial Departments of Agriculture and Rural Development, according to the following principles:

a) For the works just been put into use: At least not less than 05 years and maximally not exceeding 20 years.

b) For the used works: Base on the value stated in the minutes of examining status and re-determination of works value made by the provincial Departments of Agriculture and Rural Development, according to Form No. 01 BB/CTNSNT promulgated together with this Circular, and use time of new works with similar technical standards.

3. Method of depreciation of the works shall comply with the prescribed regime.

Article 23. Maintenance of the works

1. Costs for maintenance of the works are determined by one of the following methods:

a) Determination based on economic – technical norms prescribed by the Ministry of Agriculture and Rural Development, or norms decided specifically by the provincial People’s Committees, based on actual conditions at their localities.

b) Determination on the basis of average cost of maintenance of the works in 03 adjacent previous years plus element of slippage in price (if any).

c) Combination of two methods specified in points a, b of this Clause.

2. Cost for maintenance of the works is accounted directly or allocated gradually into cost for clean water production and business in period.

SECTION 6. EXPLOITATION AND HANDLING OF THE WORKS

Article 24. Transfer of the works

1. Cases of the works transfer:

a) To bring a higher effectiveness.

c) Other cases as prescribed by law.

2. The transfer of the works is only performed between state agencies, public non-business units.

3. The provincial People’s Council shall conduct decentralization of competence to decide on transfer of the works among agencies and units under their management scope.

4. Orders of and procedures for transfer of the works:

a) Upon having works which need be transferred, unit managing the works shall make dossier of requesting for transfer, send it to competent state agencies defined in Clause 3 of this Article. A dossier includes:

- Written request for transfer of the units having works;

- Written request for receipt of the units receiving the works;

- List of the works requested for handling made according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.

b) Within 20 days, after receiving full and valid dossier, the competent state agencies defined in Clause 3 of this Article shall consider, promulgate decision on transfer of the works including the following principal contents:

- Unit having the transferred works;

- Unit receiving the transferred works;

- List of the transferred works;

- Responsibility of the implementation organization.

c) Within 30 days, after having decision on transfer of competent state agencies defined in Clause 3 of this Article:

- Unit having the transferred works shall assume the prime responsibility for, and coordinate with unit receiving the transferred works in organizing the handing over, receipt, accounting entries of increase and decrease, conducting report on additional declaration as prescribed in this Circular, and relevant law.

- Unit receiving the transferred works shall complete dossier of land use right for the transferred works.

d) Organization of the handing over and receipt must be made into the minutes. Principal contents of the minutes of handing over and receipt of the works include:

- Name and address of the transferring unit;

- Name and address of the receiving unit;

- List of the transferred works;

- Responsibility of the transferring unit, the receiver;

- List of relevant dossiers and documents.

dd) The unit receiving the works shall pay for rational expenditures directly related to the transfer and receipt in accordance with regulations.

Article 25. Lease of right to exploit the works

1. Cases of leasing the right to exploit the works:

a) To manage and use more effectively.

b) Other cases as prescribed by law.

2. Lease of right to exploit the works is performed under method of public auction as prescribed by law; unless the time limit for registration for joining in auction is over but there is only one organization or individual registering for joining and proposing a price minimally equal to the reserve price, the appointment will be performed.

3. The provincial People’s Council shall conduct decentralization of competence to decide on lease of the rights to exploit the works under their management scope.

4. Orders of and procedures for lease of right to exploit the works:

a) Unit managing the works shall make dossier of requesting for lease of right to exploit the works, send it to competent state agencies defined in Clause 3 of this Article. A dossier includes:

- Written request for lease of right to exploit the works;

- Price and duration of leasing the right to exploit the works are determined under the following criteria:

+ The water money collected in previous year adjacent year of lease of right to exploit the works;

+ The growth of number of households using water annually of such works.

+ Other relevant criteria.

- List of the works requested for handling made according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.

b) Within 30 days, after receiving full and valid dossier, the competent state agencies defined in Clause 3 of this Article shall consider, promulgate decision on lease of the right to exploit the works including the following principal contents:

- List of the works leased the exploitation right;

- Methods of lease of exploitation right (auction, appointment);

- Price and duration of lease of the exploitation right;

- Management and use of the amount collected from the lease of the exploitation right;

- Responsibility of the implementation organization.

c) Within 60 days, after having decision on lease of the right to exploit the works of competent state agencies defined in Clause 3 of this Article; unit managing the works shall conduct lease of the exploitation right as prescribed by law.

5. Management and use of the amount collected from the lease of the right to exploit the works:

a) The amount collected from the lease of the right to exploit the works, after deducting concerned costs specified in point b of this Clause is managed and used as follows:

- For public non-business units: To add in Fund for development of non-business operation.

- For enterprises, the communal People’s Committees: Remitting into state budget as prescribed by law on state budget;

b) Rational costs related to lease of the exploitation right include:

- Cost for inventory of the works;

- Cost for organizing selection of the renting units;

- Other relevant costs.

Article 26. Sale of the works

1. Cases of the works sale:

a) To bring a higher effectiveness.

b) The works must be replaced due to requirement of technical and technological renewal according to decision of competent state agencies.

b) Other cases as prescribed by law.

2. The works sale is performed by method of public auction as prescribed by law; unless the time limit for registration for joining in auction is over but there is only one organization or individual registering for purchase and proposing a price minimally equal to the reserve price, the appointment will be performed.

3. The provincial People’s Council shall conduct decentralization of competence to decide on sale of the works under management scope of localities to the provincial People’s Committee.

4. Orders of and procedures for sale of the works:

a) The provincial Departments of Agriculture and Rural Development shall make dossier to request for sale, send it to the provincial People’s Committees for consideration and decision. A dossier of request for sale includes:

- Written request for the sale;

- List of the works requested for handling made according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.

b) Within 30 days, after receiving dossier submitted by the provincial Departments of Agriculture and Rural Development, the provincial People’s Committees shall issue decision on sale of the works including the following principal contents:

- List of the sold works;

- Methods of sale (auction, appointment);

- Management and use of the amount collected from the sale;

- Responsibility of the implementation organization.

c) Within 60 days, after having decision on the sale of the provincial People’s Committees; the provincial Departments of Agriculture and Rural Development shall organize the sale as prescribed in Clause 5, Clause 6 of this Article.

5. Sale of the works by auction:

a) Determination of the reserve price:

The provincial Departments of Agriculture and Rural Development shall hire an organization which is eligible for price appraisal to determine price of the works (excluding value of land use right) and send to the provincial Departments of Finance for presiding over consideration and report to Chairperson of the provincial People’s Committees for consideration and decision on the reserve price. In case of failing to hire an organization which is eligible for price appraisal, the provincial Departments of Finance shall assume the prime responsibility for, and coordinate with relevant agencies to establish a Council so as to determine and submit to the Chairperson of the provincial People’s Committees for decision on determining the reserve price.

The reserve price of the works must ensure conformity with the remaining actual value according to the reassessment result.

b) The provincial Departments of Agriculture and Rural Development shall hire an organization with function of asset auction to conduct auction of the works; if there are many organizations with function of auction, a tendering must be performed. In case of failing to hire an organization with function of asset auction, a Council will be established for auction.

6. Sale of the works by appointment:

a) Determination of the sale price in case of appointment:

The provincial Departments of Agriculture and Rural Development shall hire an organization which is eligible for price appraisal to determine price of the works (excluding value of land use right) and send it to the provincial Departments of Finance for presiding over consideration and reporting to Chairperson of the provincial People’s Committees for decision on the sale price. In case of failing to hire an organization which is eligible for price appraisal, the provincial Departments of Finance shall assume the prime responsibility for, and coordinate with relevant agencies to establish a Council so as to determine and submit to the Chairperson of the provincial People’s Committees for decision on the sale price.

The sale price of the works must ensure conformity with the remaining actual value according to the reassessment result.

b) Based on decision on sale of the works of competent state agencies and sale price specified in point a this Clause; the provincial Departments of Agriculture and Rural Development shall conduct the sale to the works buyer as prescribed by law on civil.

7. Management and use of the amount collected from the sale of the works:

a) The amount collected from the sale of the works, after deducting concerned costs specified in point b of this Clause, is remitted into state budget as prescribed by law on state budget.

b) Rational costs related to the sale include:

- Cost for inventory;

- Cost for price determination;

- Cost for organization of auction;

- Other relevant costs.

Article 27. Liquidation of the works

1. Cases of liquidating the works:

a) The works is damaged; fails to be used or the repair is not effective;

b) To dismantle the old works to invest in new works.

c) The competent state agencies adjust the master plan which result a part or entire of the works not to be used for initial purpose.

d) Other cases as prescribed by law.

2. Method of liquidation of the works:

a) The works are liquidated according to one of the following methods:

- Sale;

- Dismantlement, destruction.

b) The liquidation of the works according to method of sale is performed through auction as prescribed by law, except for the following case is allowed selling through appointment:

- The remaining value of the works according to reassessment is less than 50 million VND/ a works.

- Time limit of registration for auction is over but there is only one organization or individual registering for purchase and proposing a price minimally equal to the reserve price.

3. The provincial People’s Council shall conduct decentralization of competence to decide on liquidation of the works under their local management scope.

4. Orders of and procedures for liquidation of the works:

a) Units which have the works under case specified in Clause 1 of this Article, will make a dossier of request for liquidating and send it to the competent state agencies defined in Clause 3 of this Article. A dossier includes:

- Written request for the liquidation;

- List of the works requested for handling made according to the Form No. 01-DM/CTNSNT promulgated together with this Circular.

b) Within 20 days, after receiving full and valid dossier, the competent state agencies defined in Clause 3 of this Article shall consider, promulgate decision on liquidation of the works including the following principal contents:

- Unit having the liquidated works;

- List of the liquidated works;

- Method of liquidation;

- Management and use of the amount collected from the liquidation;

- Responsibility of the implementation organization.

c) Within 60 days, after having decision on liquidation of competent state agencies defined in Clause 3 of this Article; unit having the works shall organize liquidation as prescribed in Clause 5 of this Article.

d) After finishing the liquidation, unit having the liquidated works shall account entries to decrease, report an additional declaration as prescribed in this Circular, and relevant law;

5. Organizing liquidation of the works:

a) Organizing liquidation of the works according to method of sale:

- The determination of reserve price and organization of auction for the liquidated works are performed as follows:

+ Unit having the liquidated works shall establish a Council to determine the reserve price or hire organization which is eligible for the price appraisal to do as the basis for determining the reserve price. The reserve price of the works must ensure conformity with the remaining actual value according to the reassessment result.

+ Unit having the liquidated works shall hire an organization with function of asset auction to conduct auction of the works; if there are many organizations with function of auction, a tendering must be performed. In case of failing to hire an organization with function of asset auction, a Council will be established for auction.

- The determination of sale price and organization of sale in case of appointment for the liquidated works are performed as follows:

+ Unit having the liquidated works shall establish a Council to determine the sale price or hire an organization which is eligible for the price appraisal to do as the basis for deciding the sale price. The sale price of the works must ensure conformity with the remaining actual value according to the reassessment result.

+ Based on the sale decision of competent state agencies and sale price as prescribed above; unit having the liquidated works shall conduct sale to the buyer as prescribed by law on civil.

b) Organizing liquidation of the works according to method of dismantlement:

- Unit having the liquidated works shall self-conduct or hire other organizations, individuals to conduct dismantlement, destruction of the works as prescribed by law.

- Assets withdrawn from dismantlement of the works are handled through sale as prescribed in point a of this Clause.

6. Management and use of the amount collected from the liquidation of the works:

a) The amount collected from the liquidation of the works, after deducting concerned costs specified in point b of this Clause, is remitted into state budget as prescribed by law on state budget (for enterprises , the communal People’s Committees), and supplemented in Fund for development of non-business activities (for public non-business units). In case where the amount collected from the liquidation of the works is not enough for offsetting cost, the lack amounts shall be allocated from State budget estimates (for enterprises , the communal People’s Committees), and from Fund for development of non-business activities (for public non-business units).

b) Rational costs related to the liquidation include:

- Cost for inventory;

- Cost for dismantlement, destruction;

- Cost for price determination;

- Cost for organization of auction;

- Other relevant costs.

Article 28. Council of price determination and Council of auction of the works

1. Council of price determination of the works:

a) The provincial Departments of Finance shall establish a Council to determine price of the works in case of determining reserve price for sale of the works through auction, and case of determining price for sale in case of appointment defined in point a Clause 5, point a Clause 6 Article 26 of this Circular. Members of Council include:

- Leader of the provincial Finance Department, as Chairperson of the Council;

- Representative of the provincial Department of Agriculture and Rural Development, Department of Natural Resources and Environment, Department of Construction, Department of Planning and Architecture (if any);

- Representatives of other relevant agencies.

b) Unit shall establish a Council of price determination to determine reserve price for auction, determine sale price for liquidating of the works specified in Clause 5 Article 27 of this Circular. Members of Council include:

- Leader of the unit, as Chairperson of the Council;

- Representative of the superior management agency;

- Representative of division assigned direct management of the works;

- Representative of the finance and accounting division of unit;

- Representative of agencies specialized in technique (as necessary);

- Other relevant members.

2. Council of Auction of the works is established in case of failing to hire an organization with function of asset auction. Agencies, units shall establish a Council for auction of the works according to members defined in point b Clause 1 of this Article.

Chapter III

MANAGEMENT, USE AND EXPLOITATION OF THE WORKS INVESTED FROM VARIOUS CAPITAL SOURCES

Article 29. Management, use and exploitation of the works invested from various capital sources

For the works invested from various capital sources, in which include source from state budget, source originated from state budget, the management, use and exploitation are performed as follows:

1. The provincial People’s Committees shall assign to units for works management as prescribed in Article 11, Article 12, Article 13, Article 14 and Article 15 of this Circular.

2. Unit managing the works and relevant units shall implement regulations on management, use and exploitation of the works as prescribed in Chapter II of this Circular and separately monitor each capital source. For depreciation and management, use of the amounts collected from handling, exploiting the works invested from various capital sources, shall comply with provisions in Article 30, Article 31 of this Circular.

Article 30. Depreciation of the works invested from various capital sources

1. Principles of depreciation, determination of use time, method of depreciation for the works invested from various capital sources, shall comply with provisions in point a, point c Clause 1, Clause 2, Clause 3 Article 22 of this Circular.

2. Cost for depreciation of the works is handled as follows:

a) For asset part belonging to state ownership: Cost for depreciation is remitted into state budget as prescribed by law on state budget, unless it is permitted to keep for re-investment in the works under decisions of the provincial People’s Committees.

b) For asset part not belonging to state ownership: Cost for depreciation is refunded to owners under forms of subtracting in the sale price of clean water or other forms of refund according to decisions of the provincial People’s Committees.

Article 31. Management, use of the amounts collected from handling and exploiting the works invested from various capital sources

The amount collected from the lease of the right to exploit, sell, liquidate the works, after deducting concerned costs is managed and used as follows:

1. For asset part belonging to state ownership:

- For public non-business units: To add in Fund for development of non-business operation.

- For enterprises, the communal People’s Committees: Remitting into state budget as prescribed by law on state budget;

2. For asset part not belonging to state ownership: To refund to owners under forms of subtracting in the sale price of clean water or other forms of refund according to decisions of the provincial People’s Committees.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 32. Transitional handling

For the works which have had decisions of competent state agencies on management, use and exploitation before the effective day of this Circular, to review and apply management, use and exploitation in accordance with this Circular.

Article 33. Effect

1. This Circular takes effect from July 01, 2013.

2. The Ministry of Finance, the Ministry of Agriculture and Rural Development, the provincial People’s Committees shall direct relevant agencies, organizations, and units to implement this Circular.

3. In the course of implementation, any arising problems should be reported timely to the Ministry of Finance for research and settlement.

Form No. 01 BB/CTNSNT

(Promulgated together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of Finance) 

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------------

MINUTES OF STATUS QUO INSPECTION AND RE-DETERMINATION OF WORKS VALUE

Today, at ……..o’clock day………month ………… year…………

Members of inspection team include:

A- Representatives of the provincial Department of Agriculture and Rural Development:

1. Mr. (Mrs.)……………………………….. Position: …………………………….

2. Mr. (Mrs.)……………………………….. Position: …………………………….

B. Representatives of the provincial Department of Finance:

1. Mr. (Mrs.)……………………………….. Position: …………………………….

2. Mr. (Mrs.)……………………………….. Position: …………………………….

C- Representatives of relevant units:

1. Mr. (Mrs.)……………………………….. Position: …………………………….

2. Mr. (Mrs.)……………………………….. Position: …………………………….

Jointly conduct status quo inspection and value re-determination of the concentrated rural clean water supply works at …………………………………………………………

I. Dossier of the works:

.............................................................................................................................................

.............................................................................................................................................

II. Details of the works:

- Name, address of the works: ……………………..

- Code: ………………………………………….

- Construction year: ………………………………….

- Operation year: …………………………..

- Area:

 + Land area: …………….(m²)

+ Construction floor area: ………………... (m²)

- Capacity:

+ Design capacity: ………. (m³/day)

+ Actual capacity: ……….. (m³/ day)

III. Actual operation situation of the works: …………………………………..

- Sustainable           £

- Average                £

- Ineffective             £

- Out of operation    £

IV. The re-determined value of the works:  ………………………………..(VND)

(Method of determination is specified as follows:  The re-determined value of the works is equal (=) rate % of the remaining quality of the works multiplied with (x) the newly- built value of the works with equivalent technical standard).

REPRESENTATIVES OF RELEVANT UNITS

Form No. 02 BB/CTNSNT

(Promulgated together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------------

THE MINUTES OF HANDING OVER THE WORKS

In furtherance of the Decision No…. dated …. of the provincial People's Committee about handing over the works to the managing unit.

Today, day………month ………… year………… , we are:

A- Representatives of the transfer party

1. Mr. (Mrs.)……………………………….. Position: …………………………….

2. Mr. (Mrs.)……………………………….. Position: …………………………….

B- Representatives of the receiver:

1. Mr. (Mrs.)……………………………….. Position: …………………………….

2. Mr. (Mrs.)……………………………….. Position: …………………………….

C- Representatives of relevant units:

1. Mr. (Mrs.)……………………………….. Position: …………………………….

2. Mr. (Mrs.)……………………………….. Position: …………………………….

To implement the handing over and receipt of the concentrated rural clean water supply works at…………..

I. Details of the works:

- Name, address of the works: ……………………..

- Code: ………………………………………….

- Construction year: ………………………………….

- Operation year: …………………………..

- Area:

+ Land area: …………….(m²)

+ Construction floor area: ………………... (m²)

- Capacity:

+ Design capacity: ………. (m³/day)

+ Actual capacity: ……….. (m³/day)

- The value of the works:  …………………………………..

- Operation status:

+ Sustainable          £

+ Average               £

- Ineffective             £

+ Out of operation   £

II. Dossier of the works

.............................................................................................................................................

.............................................................................................................................................

III. Comments of the transfer party and the receive

1. The transfer party: .............................................................................................................

.............................................................................................................................................

2. The receiver: .....................................................................................................................

.............................................................................................................................................

REPRESENTATIVES OF RELEVANT UNITS
(Signature and Seal)

Form No. 01-TSCD/CTNSNT BB/CTNSNT

(Promulgated together with Circular No. 54/2013/TT-BTC dated May 04, 2013 of the Ministry of Finance)

Unit name: ……………..Unit code: ……………...The superior management agency ………….

FIXED ASSET CARD

No.:  ……………-TSCD/CTNSNT

1- Name, address of the works: .............................................................................................

2- Specifications     

3.- Construction year: ............................................................................................................

4- Time of putting into operation: day…….. month ……. year…………

5- The value of the works:  ……………………….

6- Name of person or division directly managing the works: ....................................................

.............................................................................................................................................