Joint Circular No. 01/2007/TTLT-BTNMT-BTC-BKHĐT guides the management and use of state budget funds for implementing projects under the Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010 with a vision to 2020.

JOINT CIRCULAR

Guidelines for managing and using state budget funds for the National Target Program on Efficient Energy Use

to implement projects under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010 with Vision to 2020"

Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010 with Vision to 2020

Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decision No. 47/2006/QĐ-TTg dated March 1, 2006 of the Prime Minister approving the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010 with Vision to 2020";

The Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment jointly issue guidelines for managing and using state budget funds to implement projects and tasks under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010 with Vision to 2020" as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. These Circulars guide the management and use of state budget funds to implement tasks and projects (hereinafter referred to collectively as projects) under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010 with Vision to 2020" approved by Decision No. 47/2006/QĐ-TTg dated March 1, 2006 of the Prime Minister (hereinafter referred to as the Comprehensive Program).

2. Funds for implementing projects under the Comprehensive Program, which are primarily undertaken by ministries, agencies at the level of ministries, and government agencies (hereinafter referred to as ministries or central agencies), shall be guaranteed by the central budget. Projects must be approved by competent authorities before being allocated budgets and implemented.

Ministries and central agencies responsible for leading project development must clearly define the responsibilities of each ministry, central agency, and localities in coordinating the implementation of the project; break down the project into annual phases and according to different sources of funding as a basis for the Ministry of Finance and the Ministry of Planning and Investment to review and approve the project or submit it to the Prime Minister for approval.

3. Projects shall be developed based on the principle of effectively inheriting existing documents and data; there must be clear regulations on cooperation between the leading agency and the cooperating agencies in providing information and conducting field surveys to ensure investment efficiency, avoid duplication, and prevent wastage of state budget funds.

4. Agencies, units, and individuals using project funds must comply strictly with the approved project content, follow established procedures, be subject to inspection and supervision by competent authorities; and complete annual financial settlements and final project settlements in accordance with current regulations.

II. SPECIFIC PROVISIONS

1. Allocation of project funding sources:

a) Development investment capital:

- Strengthening material and technical infrastructure: purchasing ships and synchronous equipment for marine surveys (including new purchases or repairs and upgrades of existing ships and equipment); constructing a comprehensive monitoring system for natural resources and environmental conditions in Vietnam's territorial waters; establishing oil spill response centers; setting up marine conservation areas;

- Developing planning for a system of marine conservation areas to support sustainable development;

b) Training expenditure capital:

Establishing and implementing policies and plans for training human resources to serve research, survey, and management of marine resources and environment in Vietnam.

c) Scientific and technological expenditure capital:

Researching and building scientific foundations for monitoring and processing technologies affecting coastal and continental shelf structures in Vietnam.

d) Economic expenditure capital:

- Conducting basic surveys of natural conditions and natural resources in Vietnam's territorial waters.

- Establishing a marine map system;

- Building a national marine database system;

- Building technical documentation on marine resources and environment, meteorology and hydrology, and related policies on marine resources and environment, meteorology and hydrology;

- Enhancing the capacity of the National Steering Committee Office for Basic Survey of Marine Resources and Environment.

e) Environmental expenditure capital;

- Investigating and assessing the degree of damage to marine resources and environment, meteorology and hydrology in Vietnam; forecasting natural disasters and environmental pollution in marine areas;

- Conducting a comprehensive survey of biological diversity and fishery resources in Vietnam's territorial waters;

- Developing a Sustainable Marine Development Strategy for Vietnam.

2. Project establishment, review, and approval

2.1. Project establishment:

Based on the list of projects under the Comprehensive Program approved by the Prime Minister in Decision No. 47/2006/QĐ-TTg dated March 1, 2006, and as stipulated in Clause 1 of Part II above, ministries and central agencies leading the projects assign tasks to the implementing units.

The implementing unit is responsible for coordinating with relevant agencies and units to develop the project in accordance with regulations, including detailed contents, tasks, implementation plans, timeframes (specific details, funding, and progress to each participating agency and unit), and proposing appropriate funding sources for the project, with detailed explanations of the basis for budget estimates and phased funding deployment annually. Depending on the nature of each project, project establishment will be carried out as follows:

a) For projects funded from development investment capital:

Project establishment shall be conducted in accordance with current regulations on investment and construction management. For projects co-led by ministries and central agencies, based on assigned contents and tasks, each agency is responsible for developing its assigned project component, while consolidating them into a single project led by the co-leading agencies.

b) For projects funded from operational expenditure capital:

Based on the objectives, contents, and nature of the tasks of the project, the unit prepares the budget estimate based on technical design, economic and technical norms, and appropriate unit prices approved by competent authorities. For contents and tasks without economic and technical norms and budget unit prices, the budget estimate is prepared based on specific work volumes and current financial regulations.

For projects jointly chaired by Ministries and central agencies, based on the assigned content and tasks, each agency is responsible for building the project component assigned to it, while consolidating them into a single project to be jointly submitted to the Prime Minister for approval. The construction of the project must ensure coordination and integration of the project content between the two jointly chairing agencies to avoid duplication and wastage of state budget funds.

2.2. Review and approve the project:

a) For projects funded from development investment capital:

Implement the current regulations on investment management and construction.

For projects jointly chaired by Ministries and central agencies, based on the assigned content and tasks, each agency is responsible for building the project component assigned to it, while consolidating them into a single project to be jointly submitted to the Prime Minister for approval and assignment to the leading agency to serve as the basis for annual funding allocation.

b) For projects funded from operating expenses

The unit implementing the project reports to the Ministry or central agency assigned to lead the project; the Ministries and central agencies are responsible for reviewing and completing the project to send to the Ministry of Planning and Investment and the Ministry of Finance for review. Based on the review opinions of the Ministry of Planning and Investment and the Ministry of Finance, the Ministries and central agencies approve the project and detailed budget as the basis for units to implement.

For projects jointly chaired by Ministries and central agencies, after receiving the review opinions of the Ministry of Planning and Investment and the Ministry of Finance, the jointly chairing Ministries and central agencies consolidate and complete the project to submit to the Prime Minister for approval; after the project is approved by the Prime Minister, the Ministries and central agencies approve the detailed budget as the basis for units to implement.

During the implementation of the project, due to objective reasons changing the project's goals or tasks, or due to marine risk factors, changes in state salary policies, or other objective reasons, the leading Ministries and central agencies seek the opinion of the Ministry of Planning and Investment and the Ministry of Finance before approving or submitting to the Prime Minister for approval to adjust the project.

3. Budget estimation, execution, and settlement

The preparation of the budget, payment, and settlement of state budget funds for projects shall be carried out in accordance with the State Budget Law and current guiding documents. This Circular provides specific guidance on the following matters:

3.1. For projects funded by operating capital:

a) Preparation of estimates

Based on the project approved by the competent authority, annually, according to the requirements, tasks, content, and progress of the project, the implementing unit prepares the budget estimate within its annual state budget expenditure plan and reports to the Ministry or central agency leading the project for consideration and consolidation into the Ministry or central agency's state budget plan to be sent to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and reporting to the Government for approval in accordance with regulations, while sending to the National Steering Committee for consolidation and monitoring.

b) Allocation and assignment of the budget estimate

Based on the state budget plan and estimates allocated by the competent authority, the Ministries and central agencies allocate the state budget estimates to subordinate units to implement the project in detail according to the expenditure items and groups in the State Budget Manual and send to the Ministry of Finance for examination and audit.

After receiving a unified written opinion from the Ministry of Finance, the Ministries and central agencies assign the budget to the implementing unit, simultaneously sending to the Ministry of Finance, the State Treasury at the same level, and the State Treasury where the unit has an account for coordinated implementation.

For joint projects, after the budget is assigned by the competent authority, the leading unit implements the project and signs a responsibility contract with the cooperating unit to organize implementation.

c) Budget execution

Based on the state budget expenditure estimate assigned by the competent authority, the implementing units withdraw the budget estimate from the State Treasury where transactions take place. The State Treasury where transactions take place implements expenditure control according to current regulations.

d) Project cost settlement

Periodically at the end of the year and upon completion of the project, the Ministries and central agencies assigned to lead the project organize the acceptance of work volume by phase (for unfinished projects) or project completion acceptance (for completed projects) according to the inspection and acceptance regulations issued by the leading Ministry or central agency to serve as the basis for payment and settlement of project costs.

The procedures for preparing, reviewing, and approving the annual settlement report of the project shall be carried out in accordance with current regulations.

e) Funds carried over to the next year:

Based on the Ministry of Finance's guidelines on closing accounting books at year-end and preparing and reporting annual state budget settlements, the Ministries and central agencies consolidate the unexecuted or partially executed project budget estimates and advance payments in the state budget estimates and submit to the competent authority for consideration of transferring remaining funds to the next year according to regulations.

3.2. For projects funded by development capital

Management, disbursement, and payment shall be carried out in accordance with the Circular of the Ministry of Finance guiding the management and payment of investment capital and operational capital with investment characteristics and construction from state budget funds. Settlement of investment capital for completed projects shall be carried out in accordance with the Circular of the Ministry of Finance guiding the settlement of investment capital.

4. Reporting, inspection, and supervision work

Annually and at the end of the fiscal year, the units implementing the project are responsible for reporting the implementation status of the project to the Ministry or central agency leading the project. The Ministries and central agencies consolidate the implementation status of the projects they lead and report to the National Steering Committee for Basic Survey of Marine Resources and Environment to compile and report to the Prime Minister (through the Office of the National Steering Committee for Basic Survey of Marine Resources and Environment), simultaneously sending to the Ministry of Finance and the Ministry of Planning and Investment.

The Ministries and central agencies assigned to lead the project are responsible for coordinating with the Ministry of Finance, the Ministry of Planning and Investment, and the Office of the National Steering Committee for Basic Survey of Marine Resources and Environment to regularly and urgently inspect the implementation and use of project funds, ensuring that project funds are managed and used for their intended purposes effectively.

III. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette.

During implementation, if any difficulties arise, they are requested to be reported to the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment for study and resolution./.