Thông tư liên tịch 183/2010/TTLT-BTC-BNN

JOINT CIRCULAR

PROVIDING GUIDANCE ON RULES FOR MANAGEMENT AND USE OF GOVERNMENT EXPENDITURES ON AGRICULTURAL EXTENSION ACTIVITIES

Pursuant to the Government's Decree No. 60/2003/ND-CP dated June 6, 2003 on providing instructions for the implementation of the Law on State Budget;

Pursuant to the Government's Decree No. 02/2010/ND-CP dated January 8, 2010 on the agricultural extension;

The Ministry of Finance and the Ministry of Agriculture and Rural Development hereby jointly provide guidance on rules for management and use of Government expenditures on agricultural extension activities as follows:

Article 1. Scope of application

This Circular provides guidance on management and use of annual economic expenditures funded by the State Budget to carry out agricultural extension activities that fall within production, processing, storage and consumption sectors, and agricultural, forestry, salt industry, aquacultural, farm irrigation, agricultural engineering and rural industries.

Article 2. Applicable entities

1. Manufacturers: Small-scale farmers, farmers manufacturing crop commodities and poor farming households; owners of farms, members of artels and cooperatives, workers working at farms or plantations, and medium and small-sized enterprises.

2. Domestic and foreign agricultural extension organizations providing farmers with subsidy for production and business growth in the sectors stipulated in Article 1 of the Government’s Decree No. 02/2010/ND-CP dated January 8, 2010.

3. Agricultural extension activists involved in providing farmers with subsidy for production and business growth in the sectors stipulated in Article 1 of the Government’s Decree No. 02/2010/ND-CP dated January 8, 2010.

4. Competent authorities for agricultural extension.

Article 3. Budget for agricultural extension activities

1. Expenditure funded by the state budget according to the current budget decentralization stipulated in the Law on State Budget;

2. Receipts generated from execution of agricultural extension consultancy and service contracts;

3. Legal finances or contributions from domestic and foreign organizations or individuals;

4. Other legal revenues as stipulated by laws.

Article 4. Principles of using agricultural extension budget

1. The centrally-control agricultural extension budget should be used for agricultural extension activities that fall within the remit of the Ministry of Agriculture and Rural Development, and are performed on the local, regional and national scale in conformity with the strategy and planning for national agricultural development according to agricultural extension programs or projects approved by the Ministry of Agriculture and Rural Development. Annual agricultural extension budget should be used in the preferential sectors decided by the Ministry of Agriculture and Rural Development (including post-harvest loss reduction). Agricultural extension activities should follow the local, regional and national scale stipulated by the Minister of Agriculture and Rural Development.

The locally-control agricultural extension budget should be used for agricultural extension activities that fall within the remit of the provincial People’s Committee, and are performed at these localities in compliance with the strategy and planning for local agricultural development according to the agricultural extension program or project for which annual agricultural extension budget is approved by the provincial and district-level People's Committee with preferences given to sectors decided by the Chairman of the People’s Committee (including the post-harvest loss reduction).

2. Agricultural extension projects shall be executed by employing the method of contractor selection or competitive bidding under the provisions of the Ministry of Agriculture and Rural Development (applicable to the centrally-controlled agricultural extension budget);

The Ministry of Agriculture and Rural Development shall set out standards and processes for contractor selection or competitive bidding for centrally-controlled agricultural extension projects; the Chairman of the People’s Committee shall set out standards and processes for contractor selection or competitive bidding for locally-controlled agricultural extension projects;

All agricultural extension organizations or activists shall be entitled to apply for the competitive bidding and the registration for selection of agricultural extension projects.

3. Organizations or agencies assigned the distributed budget for agricultural extension activities must publicly disclose rules, norms and standards for distribution of expenditures to beneficiaries in accordance with applicable laws;

4. Organizations or individuals must use the agricultural extension budget to serve the right purpose, comply with specified rules and be subjected to inspection and supervision of competent authorities, and enter expenditures into accounting records in accordance with applicable regulations.

Article 5. Contents and amounts of centrally-controlled agricultural extension expenditures:

Executing organizations and manufacturers must use the government expenditure on agricultural extensions in compliance with applicable spending norms and rules issued by competent authorities and commitments with agricultural extension authorities. This Circular provides specific instructions for several of the following contents:

1. Expenditures on holding training and refresher courses:

1.1. Participants:

a. Manufacturers, including small-scale farmers, farmers manufacturing crop commodities and poor farming households; owners of farms, members of artels and cooperatives, workers working at farms or plantations, and medium and small-sized enterprises which have yet to participate in the vocational training program financed by the State;

b. Agricultural extension activists, including those involved in providing subsidy for farmers to boost up their farming production and business in the sectors stipulated in Clause 1 Article 1 of the Government’s Decree No. 02/2010/ND-CP dated January 8, 2010.

1.2. Details of expenditures on holding training and refresher courses, including:

Spending on printing out teaching materials directly used in classes; stationery and office supplies; drinking water; renting instruments, meeting halls and equipment items used for classes; materials for practice classes (if any); spending on remuneration paid to lecturers and instructors giving instructions for technical procedures, and on travel and accommodation expenses and interpreter’s wage (if any); covering costs of learners such as meal, travel and accommodation expenses (if any); other spending such as opening, closing events, printing of certificates of completion, healthcare costs and rewards.

1.3. Stipulated subsidy:

a. Manufacturers:

(1) Small-scale farmers, poor farming households shall be entitled to entire subsidy to their learning materials; meal subsidy at the price of VND 70,000/ day of actual learning/ learner applicable to training classes held in cities and provinces; subsidy of less than VND 50,000/ day of actual learning/ learner applicable to training classes held at districts or district-level towns; subsidy of less than VND 25,000/ day of actual learning/ learner applicable to training classes held at communes, wards and commune-level towns. Subsidy for travel expenses shall be based on the public transport price to calculate the maximum price of less than VND 200,000/ learner/ course applicable to learners whose residence is 15 km far from classes; as for areas without public means of transport, the maximum amount of subsidy given as a lump sum to learners shall be less than 150,000/ learner/ course.

As for accommodations, the organizing unit providing accommodations for learners shall be given subsidy on their service charge. Electric, water expenses and others (if any) incurred from renting accommodations shall be entirely covered.

(2) Farmers manufacturing crop commodities, owners of farms, members of artels and cooperatives, workers working at farms or plantations shall be entitled to a full subsidy to pay for learning material, meal and travel expenses at the maximum percentage of less than 50% as against the amount stipulated in (1), Point a, Section 1.3 mentioned above:

As for accommodations provided for learners, if the organizing unit provide learners with accommodations, they shall be entitled to subsidy on electric, water expenses and others (if any); if the organizing unit rents accommodations for learners, 50% of expenses shall be covered.

(3) Small and medium-sized enterprises directly operating in the agricultural extension sector shall be given the subsidy of 50% of expenses incurred from learning materials during the training process.

b. Subsidy for agricultural extension activists to their participation in training and refresher courses:

(1) Those whose salary is paid by the state budget shall be entitled to a full subsidy on learning materials;

As for accommodations provided for learners, if the organizing unit provide learners with accommodations, they shall be entitled to subsidy on electric, water expenses and others (if any); if the organizing unit rents accommodations for learners, 100% of expenses shall be covered.

(2) Agricultural extension activists whose salary is not paid by the state budget shall be entitled to a full subsidy on learning materials; learners shall be entitled to the subsidy on meal, travel and accommodation expenses at the amount stipulated in (1), point a, section 1.3 mentioned above.

c. Spending on remunerations paid to lecturers in compliance with the Decision No. 1956/QD-TTg dated November 27, 2009 on approving the proposal "Vocational training for rural employees till 2020".

The Ministry of Agriculture and Rural Development shall stipulate the training duration and amount of remuneration paid to lecturers and instructors for technical procedures at each class focusing on agricultural extension activities relevant to requirements of each training type.

2. Expenditures on communication and dissemination activities: the State shall provide agricultural extension subsidy for organizations or individuals executing communications projects approved by competent authorities which serve the purpose of communicating the policies and plans of the Communist Party and the State on the work of agricultural extension; disseminate technological and scientific advances and the result of demonstration models, typical farming models; and approve:

a. Means of mass media, agricultural extension materials and magazines: Every year, based on the demand for and capacity of agricultural extension budget intended for communications activities, agricultural extension agency shall develop the communicative program for agricultural extension activities through means of mass media, agricultural extension materials and magazines for submission to competent authorities for approval; perform these activities by employing the method of bidding or procurement.

As for agricultural extension magazines, based on the demand for information posted on agricultural extension magazines, the Ministry of Agriculture and Rural Development shall approve eligible entities and estimated budget used for procurement of agricultural extension magazines from centrally-controlled agricultural extension budget to provide them for competent authorities for centrally and provincially-governed agricultural extension activities, and centrally-governed public providers of agricultural extension services, and provincial agricultural extension center.

The provincial People’s Committee or authorized agencies shall approve eligible entities and estimated budget used for procurement of agricultural extension magazines from local agricultural extension budget to provide them for competent authorities for local agricultural extension activities, and locally-governed public providers of agricultural extension services.

b. Agricultural extension forum: Spending on hiring of meeting halls; materials, drinking water; payments to presenters, including meal, accommodation and travel expenses during their participation in such forum.

Subsidy for participants in this forum shall conform to regulations laid down in 1.3, Clause 1, Article 5 hereof; Permitted amount spent on drinking water and paid to presenters shall conform to applicable regulations on spending on holding seminars of state agencies and public administrative units.

c. Meetings: General meetings on agricultural extension activities, and handover meetings on regional agricultural extension activities. Permitted amount of expenditures shall conform to applicable regulations.

d. Expenditures on regional and national crop product fairs and exhibitions: Giving 100% of subsidy for renting booths through the bidding process. In case bidding requirements are not met, payments must be made according to the price approved by competent authorities; for communicative activities and operations of the organizing board.

dd. Expenditures on regional and national agricultural extension contests: information communication, dissemination, renting of meeting halls, equipment, stationery and office supplies; expenditures on the jury board; expenditures on the science advisory board, preparation of questions and answers; expenditures on opening and closing ceremonies, and spending on foods, chemicals, materials and tools used for contests (if any); expenditures on direction and edition of contest contents; expenditures on transporting contestants and others;

e. Expenditures on setting up and managing the database in the agricultural extension system: Expenditures on hiring transmitting bands, buying software, updating data, carrying out maintenance, providing security and other expenditures (if any);

3. Expenditures on setting up demonstration models:

3.1. Contents:

a. Setting up demonstration models to show how scientific and technological advances are applied on the regional or national scale;

b. Setting up models of application of high technologies to the agriculture. Standards for the model of application of high technologies in accordance with regulations laid down by the Minister of Agriculture and Rural Development must be identical to regulations enshrined in the Law on High Technology;

c. Setting up models of effective and sustainable organization and management of general agricultural production and business activities.

3.2. Stipulated subsidy:

a. Subsidy on setting up demonstration models for the purpose of disseminating and multiplying new technological advances applied to production activities on the regional and national scale.

(1) Model of demonstration of agricultural production: in underprivileged areas, poor districts, giving 100% subsidy on expenses incurred by purchasing varieties and necessary materials (including types of fertilizers, chemicals, animal and aquatic feeds); in mountainous areas, coastal communities, giving 100% subsidy on buying varieties and 50% subsidy on buying necessary materials; in plains, giving 100% subsidy on buying varieties and 30% subsidy on necessary materials.

(2) Models of agricultural mechanization, processing and storage, salt production and rural industries shall be given a subsidy on buying tools, machinery and devices: in underprivileged areas and poor districts, giving 100% subsidy on expenses but limiting such subsidy to less than VND 150 million/ model; in mountainous areas, coastal communities, giving 75% subsidy on expenses but limiting such subsidy to less than VND 125 million/ model; in plains, giving a maximum subsidy of 50% but limiting such subsidy to less than VND 75 million/ model.

(3) Models of production and storage of seafood products in the onshore waters (excluding ship hulls and engines); giving a maximum subsidy on 50% of equipment expenses but limiting the subsidy to less than VND 125 million/ model: model of production and storage of seafood products in the offshore waters and islands (including ship hulls and engines): giving a maximum subsidy of 50% of equipment expenses but limiting the subsidy to less than VND 200 million/ model.

(4) Models of application of high technologies: giving a maximum subsidy of 30% of total expenditures on executing models but limiting such subsidy to less than VND 200 million/ model.

(5) Models of effectively and sustainably organizing and managing general farming production and business activities: giving a subsidy of less than VND 30 million/ model.

b. Spending on hiring of engineers providing instructions on demonstration models shall be calculated by multiplying the minimum wage per 22 working days by the number of actual hiring days.

c. Spending on effecting demonstration models: training participants in models, making general reports on such models and other expenditures (if any). The maximum amount of expenditure is restricted to VND 12 million/ model, and in particular, high technology models are given a subsidy of less than VND 15 million/ model. Of which a subsidy on meal expenses paid to participants in training is limited to less than VND 25,000/ person/ day;

The size of each model, permitted amount of subsidy, norms of engineers, and spending on providing technical instructions for specific models shall be decided by the Minister of Agriculture and Rural Development in order to ensure this will be relevant to the nature of each model but is restricted to the subsidy percentage and amount stipulated in this Circular.

4. Spending on multiplying models and typical farming models: giving a subsidy on expenses incurred from communications, dissemination, advertising activities and workshops held at the paddy field. Permitted amount of expenditures equal VND 15 million/ model and typical farming model; of which the permitted amount of subsidy for persons involved in effecting models, lecturers and instructors providing technical procedures shall conform to regulations laid down in Point c, Section 1.3, Clause 1 Article 5 hereof.

5. Expenditures on purchasing copyrights, technologies associated with programs or projects approved by relevant competent authorities;

6. Expenditures on preparing and printing sample books or materials to provide guidance, training and consultancy in terms of agricultural extension activities, and applications stipulated in the Circular No. 123/2009/TT-BTC of the Ministry of Finance dated June 17, 2009 on providing regulations on spending contents and amounts in order to developing the educational program framework and designing the curriculum for disciplines at the university, college and vocational education level.

7. Expenditures on payments to domestic and foreign experts for agricultural extension activities; hiring experts to evaluate agricultural extension activities; expenditures on hiring of experts who are able to evaluate agricultural extension activities;

a. Necessity degree and budget capacity The Head of the unit charged with executing agricultural extension programs or projects shall decide whether domestic or foreign experts should be hired, and hiring form (time-based or piecework contract) in order to ensure the relevance. The permitted amount agreed upon in the contract with these experts must conform to working requirements and expert's qualifications (applicable to the amount spent on hiring of experts equals more than VND 1,000/ person/ month in accordance with the Minister of Agriculture and Rural Development).

b. In the event that it is necessary that domestic and foreign experienced experts are hired to evaluate agricultural extension activities, based on the degree of necessity and budget capacity, the Minister of Agriculture and Rural Development shall make a proper decision on hiring of experts and hiring form (time-based or piecework contract); the permitted amount of spending on hiring of experts shall be based on the actual agreement with experts in order to ensure the relevance between working requirements and expert's qualifications.

Expenditures on hiring of experts for evaluation of performance and agricultural extension activities shall be derived from the subsidy on development of programs and projects, examination and supervision of evaluation; and conform to regulations laid down in Clause 10 Article 5 hereof.

8. Expenditures on domestic and overseas study visit

- Expenditures on domestic study visits: Permitted amount of expenditures shall conform to applicable regulations.

- Expenditures on overseas study visits: Conforming to the applicable regulations on business trip expenses paid to officials or public servants making a short business trip abroad funded by the state budget.

9. Expenditures on procurement of equipment directly used for agricultural extension activities approved by competent authorities. Procurement of equipment shall conform to the applicable regulations.

10. Expenditures on management of agricultural extension programs and projects:

a. Agency in charge of management of agricultural extension budget shall be allowed to use the maximum amount of less than 20% of agricultural extension budget assigned by competent authorities to fund the development of programs, projects, inspection and supervision of evaluation, including hiring of experts, employees (if any); expenditures on overtime payments in accordance with applicable regulations; stationery and office supplies, telephone calls, mails, electric and water bills; expenditures on business trip expenses, petrol costs and fees for renting of means of transports for field inspection purposes (if any); expenditures on pre-selection evaluation, acceptance testing of agricultural extension programs or projects, and other expenditures (if any). The agency in charge of management of agricultural extension budget shall report to competent authorities to obtain their approval for contents and budget amounts.

b. As for execution of agricultural extension projects, the agency in charge of executing agricultural extension projects shall be allowed to spend less than 3% of estimated budget for agricultural projects (in particular, those located in underprivileged areas, poor districts shall be entitled to less than 4%) in order to pay for expenses incurred from the work of management, direction, inspection and supervision, and other expenditures (if any).

11. Other expenditures on agricultural extension activities (if any).

Article 6. Contents and amounts of locally-controlled agricultural extension expenditures:

After consulting regulations laid down in the Government’s Decree No. 02/2010/ND-CP dated January 8, 2010 on agricultural extension activities, and contents and permitted amount of subsidy under the guidance of Article 5 hereof, the provincial People’s Committee shall stipulate spending contents and permitted amount of subsidy on local agricultural extension activities derived from the local agricultural extension financing provided that this is relevant and meets the agricultural extension objectives.

Article 7. Conditions for performing agricultural extension demonstration models; conditions for participating in executing agricultural extension programs or projects

1. Conditions under which manufacturers are entitled to the subsidy on demonstration models:

- Have venues available for setting up demonstration models in conformity with contents and technical procedures of such models;

- Undertake a sufficient amount of funds for models meeting technical requirements and project demands. The state budget shall give amounts of subsidy on stages and such subsidy shall be proportional to the actual rate of investment made by model owners;

- Have yet to receive any state subsidy on the same content of a model.

2. Conditions for participating in executing agricultural extension programs or projects

- Have proper functions and duties relevant to the sector at which agricultural extension programs or projects are aimed;

- Prove competence in executing agricultural extension programs and projects. The Ministry of Agriculture and Rural Development shall set out standards which participants in agricultural extension programs or projects are required to meet.

Article 8. Formulating, complying with and making the final account of government expenditures

Formulating, complying with and making the final account of government expenditures on agricultural extension activities shall conform to regulations enshrined in the Law on State Budget and other current guiding documents; this Circular provides specific instructions on several contents as follows:

1. Formulation of the budget plan: On an annual basis, based on the Prime Minister’s Directive, the Circular provides guidance on formulating the budget plan of the Ministry of Finance:

a. As for centrally-controlled agricultural extension budget, with reference to the audited data on estimated budget released by the Ministry of Finance, and to agricultural extension programs or projects approved by competent authorities, and technical and economic norms and permitted amounts of expenditure stipulated in this Circular, the Ministry of Agriculture and Rural Development shall formulate the budget plan for agricultural extension activities in order to have it enter into the state budget plan proposed by the Ministry; send it through the Ministry of Finance before forwarding the aggregate plan to the Government according to the applicable regulations.

The budget plan for agricultural extension activities stipulated in Point a Clause 1 of this Article must be formulated on the basis of specific programs or projects and detailed based on specific spending contents stipulated in Article 5 hereof.

b. As for locally-controlled agricultural extension budget, with reference to the audited data released by competent authorities, technical and economic norms and permitted spending amounts stipulated by the provincial People’s Committee, the Department of Agriculture and Rural Development shall formulate the budget plan for agricultural extension activities for the purpose of incorporating it into the state budget plan of the Department for submission to the Department of Finance for the purpose of incorporating it into the local government budget to report to the provincial People's Committee in accordance with applicable regulations.

The budget plan for agricultural extension activities stipulated in Point b Clause 1 of this Article must be formulated on the basis of specific programs or projects and detailed based on specific spending contents stipulated the provincial People’s Committee in Article 6 hereof.

2. Budget allocation and assignment:

a. With regard to centrally-controlled agricultural extension budget:

With reference to the budget assigned by competent authorities, and the result of contractor selection or bidding for agricultural extension projects, the Ministry of Agriculture and Rural Development shall prepare the plan to allocate the agricultural extension budget to affiliated units selected or awarded the contract for agricultural extension projects based on their budget proposal.

As for agencies which are not affiliated to the Ministry of Agriculture and Rural Development selected or awarded the contract for agricultural extension projects. The Ministry of Agriculture and Rural Development shall assign the planned budget for agricultural extension activities to agencies affiliated to the Ministry to sign the execution contract. The detailed plan for allocation of the agricultural extension budget shall be formulated on the basis of requirements of programs or projects, and sent to the Ministry of Finance for inspection purposes in accordance with applicable regulations;

After obtaining consensus from the Ministry of Finance on the plan for budget allocation, the Ministry of Agriculture and Rural Development shall assign the planned budget for agricultural extension activities to agencies affiliated to the Ministry (including those selected or awarded the contract for agricultural extension projects, and those authorized to sign agricultural extension contracts); send the budget plan to the Ministry of Finance, State Treasury and the State Treasury branch where such agency opens transaction accounts and provide details for such plan on the basis of programs or projects for the purpose of execution collaboration.

b. With regard to locally-controlled agricultural extension budget:

With reference to the budget assigned by competent authorities, and the result of contractor selection or bidding for agricultural extension projects, the Department of Agriculture and Rural Development shall prepare the plan to allocate the agricultural extension budget to affiliated units selected or awarded the contract for agricultural extension projects based on their budget proposal.

As for agencies which are not affiliated to the Department of Agriculture and Rural Development selected or awarded the contract for agricultural extension projects, the Department of Agriculture and Rural Development shall assign the planned budget for agricultural extension activities to units affiliated to the Department to sign the execution contract. The detailed plan for allocation of the agricultural extension budget shall be formulated on the basis of requirements of programs or projects, and sent to the Department of Finance for inspection purposes in accordance with applicable regulations.

After obtaining consensus from the Department of Finance on the plan for budget allocation, the Department of Agriculture and Rural Development shall assign the planned budget for agricultural extension activities to agencies affiliated to the Department (including those selected or awarded the contract for agricultural extension projects, and those authorized to sign agricultural extension contracts); send the budget plan to the Department of Finance, State Treasury at the same level and the State Treasury branch where such agency opens transaction accounts and provide details for such plan on the basis of programs or projects for the purpose of execution collaboration.

As for formulation, allocation and assignment of the local planned budget for agricultural extension activities to relevant agencies at the rural, urban district, district-level town and provincial city level, the Chairman of the provincial People's Committee shall set out regulations relevant to local agricultural extension organizations.

3. Compliance with the budget plan

a. Based on the plan for government expenditures of agencies assigned by competent authorities, they shall withdraw assigned budget at the State Treasury branch where they register their transactions.

The State Treasury shall carry out the control of expenditures on agricultural extension activities in accordance with applicable regulations set out by the Ministry of Finance on providing guidance on management, distribution and payment of government expenditures through the State Treasury, norms and applicable regulations and provisions enshrined in this Circular.

b. Expenditures on performing agricultural extension duties in accordance with this Circular shall be mirrored and accounted for into the account type 010 and item 014 "agricultural service operations" and shall be identical to the chapter used by Ministries, industrial departments and local authorities and shall be detailed on the basis of the State Budget Index.

4. Final account of agricultural extension budget

a. Final accounts: Agencies assigned the planned budget for agricultural extension activities shall prepare a final account according to the form and template as well as comply with the submission deadline in accordance with regulations enshrined in the Law on State Budget and other guiding documents.

The final account shall enclose the list of programs or projects assigned within a year to carry out the final account of detailed spending contents in accordance with regulations issued herein.

b. Approval and auditing of final accounts: The approval and auditing of final accounts of annual agricultural extension budget shall conform to applicable regulations issued by the Ministry of Finance on providing guidance on approval, auditing and notification of annual final account applicable to administrative and non-business agencies or organizations financed by the state budget and decentralized budget, specifically including:

- With regard to centrally-controlled agricultural extension budget:

The Ministry of Agriculture and Rural Development shall be responsible for approving the annual final account submitted by affiliates in accordance with applicable regulations:

The Ministry of Finance shall be responsible for auditing the final account of administrative and non-business budget released by the Ministry of Agriculture and Rural Development, including centrally-controlled agricultural extension budget.

- With regard to locally-controlled agricultural extension budget:

The Department of Agriculture and Rural Development shall be responsible for approving the annual final account submitted by affiliates in accordance with applicable regulations;

The Department of Finance shall be responsible for auditing the final account of administrative and non-business budget released by the Department of Agriculture and Rural Development, including centrally-controlled agricultural extension budget.

Article 9. Inspection, auditing and reporting tasks

1. The Ministry of Agriculture and Rural Development, and the Department of Agriculture and Rural Development, shall be responsible for collaborating with finance agencies at the same level in carrying out periodic and unscheduled audit to evaluate the performance of agricultural extension programs or projects to ensure the proper and effective management and use of agricultural extension budget.

2. The Ministry of Agriculture and Rural Development shall be responsible for carrying out monitoring, auditing and evaluation as well as sending periodic reports to the Prime Minister on execution of agricultural extension programs or projects across the nation.

The provincial People’s Committee shall be responsible for carrying out monitoring, auditing and evaluation as well as sending periodic biannual reports to the Ministry of Agriculture and Rural Development on agricultural extension activities that take place within their localities.

Article 10. Effect

This Circular shall enter into force 45 days after the date on which this Circular is signed and replace the Joint Circular No. 30/2006/TTLT-BTC-BNN-BTS of the Ministry of Finance and the Ministry of Agriculture and Rural Development and the Ministry of Aquaculture dated April 6, 2006 on providing guidance on management and use of economic administration budget for agricultural and aquacultural extension activities; the Joint Circular No. 50/2007/TTLT-BTC-BNN-BTS of the Ministry of Finance, the Ministry of Agriculture and Rural Development and the Ministry of Aquaculture dated May 21, 2007 on amending and supplementing the Circular No. 30/2006/TTLT-BTC-BNN-BTS dated April 6, 2006 on providing guidance on management and use of economic administration budget for agricultural and aquacultural extension activities.

In the course of implementation, if there is any difficulty that may arise, agencies concerned shall be advised to send their timely feedbacks to the Ministry of Finance, the Ministry of Agriculture and Rural Development for the purpose of further study and proper amendments.