Circular No. 01/2014/TT-BKHĐT guiding certain provisions of Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on the management and use of official development assistance (ODA) funds and preferential loans from donors.

CIRCULAR

Circular guiding certain provisions of Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and utilization of official development assistance (ODA) and concessional loans from donors.Regarding the guidance of certain provisions of Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and utilization of official development assistance (ODA) and concessional loans from donors.Official development assistance (ODA) and concessional loans from donors.

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Pursuant to Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and use of official development assistance (ODA) and preferential loans from donors;

Pursuant to Decree No. 116/2008/ND-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

At the request of the Director of the Department of Foreign Economic Relations;

The Minister of Planning and Investment issues this Circular to guide certain provisions of Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and utilization of official development assistance (ODA) and concessional loans from donors.

PART I

GENERAL PROVISIONS

Article 1. Scope of application

This Circular guides the implementation of certain provisions of Decree No. 38/2013/NĐ-CP dated April 23, 2013 of the Government on management and utilization of official development assistance (ODA) and concessional loans from donors (hereinafter referred to as Decree No. 38/2013/NĐ-CP) as stipulated in Clause 1, Article 70 of Decree No. 38/2013/NĐ-CP.

Article 2. Donors of ODA and concessional loans

Donors of ODA and concessional loans include:

1. Bilateral donors:

Governments of Ireland, the United Kingdom, India, Austria, Poland, Belgium, Canada, Croatia, Denmark, Germany, the Netherlands, South Korea, Hungary, Italy, Luxembourg, Malaysia, the United States, Norway, Japan, New Zealand, Australia, Finland, France, the Czech Republic, Spain, Thailand, Sweden, Switzerland, China, Singapore, and India.

2. Multilateral donors:

a) International financial institutions and funds:

The World Bank Group (WB), International Monetary Fund (IMF), Asian Development Bank (ADB), OPEC International Development Fund (OFID), Co-operation Fund, Arab Investment Fund, Nordic Development Fund (NDF), Nordic Investment Bank (NIB).

b) International organizations and intergovernmental bodies:

European Union (EU), United Nations High Commissioner for Refugees (UNHCR), Joint United Nations Programme on HIV/AIDS (UNAIDS), United Nations Development Programme (UNDP), United Nations Environment Programme (UNEP), United Nations Human Settlements Programme (UN-HABITAT), United Nations Volunteers (UNV), United Nations Entity for Gender Equality and the Empowerment of Women (UN Women), United Nations Conference on Trade and Development (UNCTAD), United Nations Educational, Scientific and Cultural Organization (UNESCO), Food and Agriculture Organization of the United Nations (FAO), International Labour Organization (ILO), World Health Organization (WHO), International Organization for Migration (IOM), United Nations Industrial Development Organization (UNIDO), United Nations Children's Fund (UNICEF), United Nations Population Fund (UNFPA), International Fund for Agricultural Development (IFAD), Global Environment Facility (GEF), United Nations Development Programme Trust Fund (UNCDF), Global Fund to Fight AIDS, Tuberculosis and Malaria, International Trade Centre (ITC), United Nations Office on Drugs and Crime (UNODC).

3. Other donors providing ODA and concessional loans to the Socialist Republic of Vietnam.

Article 3. Management and utilization of non-project aid

1. Non-project aid includes:

a) Individual grants not forming part of a specific project provided in the form of: money, goods, procurement of goods, experts, conference activities, seminars, training, research, surveys, training.

b) Emergency aid to address consequences in emergency situations such as natural disasters, epidemics, or other calamities, lasting up to a maximum of three months from the date of occurrence of the emergency situation.

2. Management and utilization of non-project aid shall be carried out similarly to programs and projects under Decree No. 38/2013/NĐ-CP and this Circular, except for the separate appraisal procedures and contents specified in Clause 4, Article 12 of this Circular.

Article 4. Private sector access to ODA and concessional loans as prescribed in Clause 1, Article 9 of Decree No. 38/2013/NĐ-CP

1. For cases prescribed in Point a, Clause 1, Article 9 of Decree No. 38/2013/NĐ-CP:

The project owner in the private sector submits loan application documents according to the re-lending regulations of domestic financial and credit organizations to those organizations to implement activities consistent with international agreements on these sources of funding and comply with the lending procedures of financial and credit organizations.

Domestic financial and credit organizations consider the provision of loans according to current laws on re-lending of foreign government loans.

2. For cases participating in implementing programs and projects in priority areas for the use of ODA and concessional loans from the Government under the state budget re-lending mechanism prescribed in Point b, Clause 1, Article 9 of Decree No. 38/2013/NĐ-CP:

Implementation shall follow the regulations on re-lending of foreign government loans and other current laws.

3. For cases prescribed in Point c, Clause 1, Article 9 of Decree No. 38/2013/NĐ-CP:

The private sector project owner proposes and implements programs and projects in accordance with current laws on public-private partnership investment.

4. For cases prescribed in Point d, Clause 1, Article 9 of Decree No. 38/2013/NĐ-CP:

a) For programs and projects during the preparation phase of the financing list:

The managing agency proposes programs and projects with objectives to support the private sector and announces them to organizations and units in the private sector that have needs consistent with the objectives of supporting the private sector in these programs and projects. These organizations and units submit proposals for component projects (for programs) or components of the program or project they will participate in. The managing agency compiles, selects, and incorporates these proposals into the overall proposal for the program or project and proceeds with subsequent procedures as prescribed in Decree No. 38/2013/NĐ-CP and this Circular.

b) For programs and projects that have signed specific international agreements on ODA and concessional loans:

Where a program or project has specifically identified private sector organizations to participate in the program or project, the managing agency of the program or project shall notify such organizations to implement the program or project based on specific international agreements on ODA and preferential loans that have been signed.

Where a program or project has not specifically identified private sector organizations to participate in the program or project, the managing agency of the program or project shall notify private sector organizations with needs that align with the program or project's objectives for supporting the private sector to submit letters and required documents requesting participation in the program or project. The managing agency of the program or project shall decide on the participation of private sector organizations in implementing the program or project based on specific international agreements on ODA and preferential loans that have been signed.

Chapter II

BUILDING AND APPROVING THE LIST OF FINANCIAL ASSISTANCE

Article 5. Building and approving the List of Financial Assistance as stipulated in Article 13 of Decree No. 38/2013/NĐ-CP

1. Based on the direction of cooperation and priority areas of the Government and the donor for each period announced by the Ministry of Planning and Investment, and taking into account their own needs for mobilizing and utilizing ODA and preferential loan funds, the managing agencies shall send letters to the Ministry of Planning and Investment requesting financial assistance along with proposals for programs or projects according to the template specified in Appendix Ia or non-project aid proposals according to the template specified in Appendix Ib of this Circular (hereinafter referred to as Proposals). Proposals shall be prepared in eight copies in two languages (Vietnamese and English) and stamped with the seal of the managing agency.

2. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance and relevant agencies to review and discuss with donors to select appropriate proposals based on the following criteria:

a) Priority areas and bases for mobilizing ODA and preferential loans as stipulated in Articles 7 and 11 of Decree No. 38/2013/NĐ-CP;

b) The level of priority in cooperation with donors during each period.

3. After selecting appropriate proposals, the Ministry of Planning and Investment shall notify the managing agencies and donors to jointly develop a Program or Project Outline according to the template specified in Appendix IIa or a Non-Project Aid Outline according to the template specified in Appendix IIb of Decree No. 38/2013/NĐ-CP (hereinafter referred to as Outline).

For integrated programs or projects, the managing agency of the integrated program or project shall take the lead and coordinate with the managing agencies of component projects to develop an Outline according to the template issued together with Decree No. 38/2013/NĐ-CP, clearly stating the rights and obligations of the managing agency of the integrated program or project in its role as the coordinating and leading body for organizing common activities of the integrated program or project; the rights and obligations of the managing agencies of component projects in their role as cooperating bodies with the managing agency of the integrated program or project and being primarily responsible for the component projects they manage and implement.

The Outline of the integrated program or project must include:

a) Contents of component projects including the name of the project, the managing agency and the project owner, objectives and main results, maximum implementation time, budget limit, domestic financial sources and mechanisms, and activities to be carried out beforehand (if any);

b) Methods of coordination, management, and implementation of the integrated program or project and component projects.

4. For the List of Financial Assistance within the approval authority of the Prime Minister as stipulated in Clause 1, Article 14 of Decree No. 38/2013/NĐ-CP:

a) The managing agency shall submit to the Ministry of Planning and Investment the following documents:

- A letter requesting the Ministry of Planning and Investment to submit to the Prime Minister for approval of the List of Financial Assistance;

- The Program or Project Outline or Non-Project Aid Outline prepared in eight copies in two languages (Vietnamese and English) and stamped with the seal of the managing agency;

- Documents and materials on the ability of the donor to arrange ODA and preferential loan funds as stipulated in Clause 6 of this Article. Documents and materials in foreign languages must be accompanied by Vietnamese translations.

b) The process of building and approving the List of Financial Assistance shall be carried out in accordance with the provisions of Clause 3, Article 13 of Decree No. 38/2013/NĐ-CP.

5. For the List of Financial Assistance within the approval authority of the managing agency as stipulated in Clause 2, Article 14 of Decree No. 38/2013/NĐ-CP:

a) The documents submitted by the managing agency to the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies shall include:

- The Program or Project Outline or Non-Project Aid Outline prepared in eight copies in two languages (Vietnamese and English) and stamped with the seal of the managing agency;

- Documents and materials on the ability of the donor to arrange ODA and preferential loan funds as stipulated in Clause 6 of this Article. Documents and materials in foreign languages must be accompanied by Vietnamese translations.

b) The process of building and approving the List of Financial Assistance shall be carried out in accordance with the provisions of Clause 4, Article 13 of Decree No. 38/2013/NĐ-CP.

6. Documents and materials on the ability of the donor to arrange ODA and preferential loan funds shall include one of the following documents or materials:

a) Documents and materials on development cooperation programs, national cooperation strategies of the donor, which include programs, projects, or non-project aid included in the list under consideration for financial assistance;

b) Agreements on the ability to provide financial assistance signed between Vietnamese agencies and organizations and authorized representatives of the donor;

c) Diplomatic notes from the donor informing Vietnamese agencies and organizations about commitments to provide financial assistance or the ability to provide financial assistance.

Article 6. Building and Approving the List of Financial Assistance for Exceptional Cases

1. In cases where the donor provides ODA and preferential loans but does not have a development cooperation program with Vietnam: Based on actively seeking information, policies, and priority areas of the donor, the managing agency shall submit a request for financial assistance to the Ministry of Planning and Investment along with a Proposal according to the provisions of Clause 1, Article 5 of this Circular. Subsequent steps shall be carried out in accordance with the provisions of Clauses 3 and 4 of Article 13 of Decree No. 38/2013/NĐ-CP and Clauses 3, 4, 5, and 6 of Article 5 of this Circular.

2. In cases where the donor proactively proposes and agrees with the managing agency on providing financial assistance for programs, projects, or non-project aid:

a) The managing agency shall submit to the Ministry of Planning and Investment a letter along with the following documents:

- The Program or Project Outline or Non-Project Aid Outline prepared in eight copies in two languages (Vietnamese and English) and stamped with the seal of the managing agency;

- Documents and materials regarding the ability to arrange ODA funds and concessional loans from sponsors as stipulated in Clause 6, Article 5 of this Circular. Documents and materials in foreign languages must be accompanied by a Vietnamese translation.

b) Based on the request letter of the managing agency, within five working days, the Ministry of Planning and Investment shall send a request letter for comments to the Ministry of Finance and relevant agencies regarding the draft program/project outline.

c) Within fifteen working days from the date of receipt of the request letter for comments from the Ministry of Planning and Investment, the Ministry of Finance and relevant agencies shall submit their written comments to the Ministry of Planning and Investment.

d) Within fifteen working days from the date of receipt of the comments from relevant agencies:

- In cases where there is no need to revise the draft outline: The Ministry of Planning and Investment shall compile the comments and submit them to the Prime Minister for approval of the Aid Program List or notify the managing agency to approve the Aid Program List within its authority.
- In cases requiring revision of the draft outline: Within five working days from the date of receipt of the comments from relevant agencies, the Ministry of Planning and Investment shall notify the managing agency to cooperate with the sponsor to revise the draft outline as the basis for considering and approving the Aid Program List within its authority..

3. In cases of programs, projects, and non-project aid aimed at providing emergency support to mitigate the consequences of natural disasters, disease prevention, or extraordinary disasters:

a) The managing agency shall send a letter along with the draft outline and the diplomatic note of the sponsor to the Ministry of Planning and Investment and relevant agencies requesting the Ministry of Planning and Investment to submit to the Prime Minister for expedited procedures for approval of the Aid Program List.

b) The expedited procedures shall be applied as follows:

- Within five working days from the date of receipt of the request from the managing agency, relevant agencies shall submit their written comments to the Ministry of Planning and Investment. Beyond this period, the absence of comments from an agency shall be understood as agreement with the request of the managing agency.

- Within five working days from the date of receipt of the comments from relevant agencies, the Ministry of Planning and Investment shall prepare a document to submit to the Prime Minister for consideration and decision.

Article 7. Content prescribed in Points c, d, and đ, Clause 1, Article 14 of Decree No. 38/2013/ND-CP on the authority to approve the Aid Program List of the Prime Minister.

1. Non-reimbursable ODA aid includes programs, projects, or non-project aid funded by non-reimbursable ODA.

2. Technical assistance for preparing ODA loan and concessional loan programs/projects is technical assistance through programs, projects, or non-project aid aimed at directly supporting preparatory work for ODA loan and concessional loan programs/projects, including activities and preparation costs as specified in Clause 1, Article 23 of Decree No. 38/2013/ND-CP.

3. Procurement aid under state management includes equipment, materials, raw materials, biological products, and other products prohibited from import/export or subject to conditional import/export as prescribed and issued by the Government or competent state agencies within their authority.

Article 8. Activities carried out prior to those prescribed in Article 17 of Decree No. 38/2013/ND-CP.

Based on the activities carried out prior to the program/project outline attached to the approved Aid Program List, the managing agency and project owner shall carry out the following activities:

1. Regarding the establishment of the Project Management Board (hereinafter referred to as PMB) as prescribed in Point a, Clause 1, Article 17 of Decree No. 38/2013/ND-CP:

a) The managing agency shall issue a decision on the project owner in accordance with Article 9 of this Circular;

b) The project owner or the managing agency acting as the project owner shall establish the PMB in accordance with Article 15 of this Circular. The PMB's tasks include supporting the project owner during the project preparation phase, including drafting program/project documentation, completing files for review and approval of program/project documentation, developing resettlement policy frameworks, preparing bidding plans, tendering documents, bid invitation letters, and other tasks assigned by the managing agency and project owner;

c) After the program/project documentation has been approved by the competent authority, the managing agency or project owner shall review and improve the organizational structure of the PMB based on supplementing the management and implementation functions of the PMB established in accordance with Point a, Clause 1 of this Article or decide to establish a new PMB that meets the requirements stipulated in Articles 15 and 16 of this Circular.

2. Activities prescribed in Point a, Clause 2, Article 17 of Decree No. 38/2013/ND-CP:

For programs and projects involving specific international treaty negotiations on ODA and concessional loans: The managing agency shall coordinate with the lead negotiation agency to reach consensus with the sponsor on the progress and content of the activities prescribed in Point a, Clause 2, Article 17 of Decree No. 38/2013/ND-CP in the negotiation minutes, serving as the basis for the parties involved to immediately implement these activities after the conclusion of negotiations.

3. The source of funding for the activities carried out prior to those prescribed shall be allocated from the program/project preparation capital as stipulated in Article 23 of Decree No. 38/2013/ND-CP, the counterpart preparation capital for implementing programs/projects as stipulated in Article 43 of Decree No. 38/2013/ND-CP, and other sources of capital provided by the sponsor through technical assistance for program/project preparation.

Chapter III

PREPARATION, REVIEW, AND APPROVAL OF PROGRAM/PROJECT DOCUMENTATION

Article 9. The managing agency shall issue a Decision on the project owner as prescribed in Clause 1, Article 20 of Decree No. 38/2013/ND-CP.

Based on the Decision approving the Aid Program List by the competent authority, within ten working days, the managing agency shall issue a Decision on the project owner with the following main contents:

1. Name of the program, project, or non-project aid;

2. Name of the project owner;

3. Basic information about the project owner;

4. The tasks and powers of the project sponsor in preparing, reviewing, and approving program, project, or non-project aid documents as stipulated in Article 21 of Decree No. 38/2013/NĐ-CP, and in managing the implementation of programs, projects, or non-project aid as stipulated in Article 38 of Decree No. 38/2013/NĐ-CP.

Article 10. The review process for program, project documentation as specified in Point b, Clause 3, Article 25 of Decree No. 38/2013/NĐ-CP.

1. The supervising agency designates a subordinate unit to serve as the lead agency or unit for review.

For program, project "O" documents, the supervising agency of the program, project "O" organizes the review of program, project "O" documents with the participation of supervising agencies of component projects. After the program, project "O" documents have been approved by the competent authority, the supervising agencies of component projects organize the review of component project documents in accordance with the decision approving the program, project "O" documents.

2. Based on the provisions of Article 26 of Decree No. 38/2013/NĐ-CP regarding the dossier for reviewing program, project documents, the project sponsor submits eight sets of dossiers, including at least one original set for the lead agency or unit for review to conduct the review. Documents in foreign languages must be accompanied by Vietnamese translations.

3. Within three working days from the date of receiving a valid dossier, the lead agency or unit for review, through the supervising agency, sends the review dossier along with a letter requesting the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies to provide comments on the content of the program, project documents. If the review dossier does not meet the requirements stipulated in Article 26 of the Decree, the lead agency or unit for review requests the project sponsor to complete the dossier and resubmit it before proceeding with the review.

4. Within twelve working days from the date of receiving the letter requesting the review dossier from the supervising agency, the agencies requested to provide comments under Clause 3 of this Article must send their review comments on the program, project documents in writing to the lead agency or unit for review through the supervising agency.

5. Within five working days from the date of receiving written comments from the agencies within the time limit stipulated in Clause 4 of this Article, the lead agency or unit for review compiles the comments, prepares a review report, specifying the points of agreement and disagreement among the parties.

During the review process, the lead agency or unit for review must consider the procedures, formalities, and progress of the donor's review process to ensure necessary coordination and harmony, examine the contents agreed upon with the donor, and the donor's or its representative's review comments. The lead agency or unit for review has the right to request the project sponsor to explain, supplement the dossier, and if necessary, may organize review meetings or discussions to clarify the review contents as prescribed.

In cases where the program, project documents do not meet the requirements, the lead agency or unit for review informs the project sponsor about the contents that need to be completed and the deadline for resubmission to the lead agency or unit for review to proceed with subsequent procedures.

6. On the basis of the conclusions of the Review Report, the lead agency or unit for review performs the following tasks:

a) For program, project documents within the approval authority of the Prime Minister:

- In cases where the program, project documents meet the conditions for approval: The lead agency or unit for review drafts a proposal attached with the review report and a draft decision approving the program, project documents for the supervising agency to submit to the Prime Minister for consideration and decision.

- In cases where the program, project documents do not meet the conditions for approval: The lead agency or unit for review reports to the supervising agency to coordinate with the Ministry of Planning and Investment to submit to the Prime Minister for consideration and decision on removing the program, project from the list of approved aid.

b) For program, project documents within the approval authority of the supervising agency:

- In cases where the program, project documents meet the conditions for approval: The lead agency or unit for review prepares a proposal attached with the review report and a draft decision approving the program, project documents for submission to the supervising agency for consideration and decision.

- In cases where the program, project documents do not meet the conditions for approval: The lead agency or unit for review reports to the supervising agency to coordinate with the Ministry of Planning and Investment to submit to the Prime Minister for consideration and decision on removing the program, project from the list of approved aid within the Prime Minister's approval authority, or for the supervising agency to decide on removing the program, project from the list of approved aid according to its authority.

Article 11. Principles for reviewing program, project documents as specified in Point b, Clause 3, Article 25 of Decree No. 38/2013/NĐ-CP.

1. The review of program, project documents must consider their consistency with the content of the Outline and compare and contrast the content of the program, project, and non-project aid documents with the content in the Decision approving the Aid List by the competent authority as stipulated in Article 18 of Decree No. 38/2013/NĐ-CP. In cases where there are changes to the content in the Decision approving the Aid List, the supervising agency shall implement the provisions of Article 19 of Decree No. 38/2013/NĐ-CP.

2. In cases where the program, project includes both technical support components and investment components, in addition to the review content as guided in Article 12 of this Circular for the technical support components, the following contents must also be reviewed for the investment components:

a) The rationality of the investment scale, technology plan, and quality standards.

b) Evaluation of the feasibility of the following factors (if applicable):

- Site selection plan, land use; exploitation and utilization regime of national resources.

- Foundation design plan.

- Environmental protection solutions, ecological plans, resettlement plans; measures to address social issues of the project.

- Factors related to national defense, security; fire prevention and control.

Article 12. Contents for reviewing program, project documents as stipulated in Clause 2, Article 25 of Decree No. 38/2013/NĐ-CP.

1. Content of the project support technical document review:

Based on the project support technical document review dossier stipulated in Article 26 of Decree No. 38/2013/NĐ-CP, during the review process, the following contents must be clarified:

a) The rationality of the project regarding:

- Context and necessity.

- Project objectives compared to national priority policies at the central level and sectoral and local levels.

- Expected results or outputs compared to the project's set objectives.

- Each component and specific activities within each component that produce results or outputs.

- Beneficiaries.

- Budget allocation structure of the project (ODA non-repayable aid, counterpart funds) for activities including domestic and international consulting experts, training both domestically and internationally, equipment and materials, management costs, and other expenses.

b) The feasibility of the project regarding:

- Input factors (financial, equipment, experts, and other factors) of the entire project and each activity.

- Scale and assurance of funding (ODA non-repayable aid, counterpart funds), domestic financial mechanisms applicable to the project.

- Implementation timeline.

- Implementation solutions, including activities to be carried out beforehand (if any).

- Organization, management mechanism, and implementation of the project (including financial management mechanisms, coordination mechanisms).

- Vietnam's capacity to meet donor conditions.

- Monitoring, evaluation, and promotion plans for project implementation.

- Project impact.

- Risks and risk prevention measures.

c) The sustainability of the project regarding:

- Necessary factors to ensure the continuation of the project's impact after completion.

- Commitments or conditions from donors and Vietnam to ensure the project's sustainability.

2. Content of the program document review:

The content of the program document review is similar to the provisions in Clause 1 of this Article. Additionally, it must clarify the linkage and coordination mechanisms between sectors, fields, territories, and other subjects to achieve the program's goals and outcomes.

3. Content of the program, master project document review, and component project documents:

The content of the program, master project document review, and component project documents is similar to the provisions in Clause 1 of this Article. In addition, the rationality and feasibility must be evaluated for the following contents:

a) The relationship between the main activities of the program and master project with the main activities of each component project;

b) Funding allocation structure (ODA and concessional loans, counterpart funds) of the program, master project, and component projects;

c) Implementation and management organization methods of the program and master project.

4. Content and process of non-project aid review:

a) For non-project aid with a scale equivalent to less than US$20,000, the managing agency does not organize a review and bases its approval decision on the Approval Decision on the Aid Portfolio issued by the competent authority;

b) For non-project aid with a scale equivalent to US$20,000 or more, the review of the non-project aid document is conducted according to the procedures and principles stipulated in Articles 10 and 11 of this Circular. The review dossier is defined in Article 26 of Decree No. 38/2013/NĐ-CP, where the non-project aid document is established based on the detailed content of the non-project aid outline included in the approved Aid Portfolio. The review content is similar to the provisions in Article 12 of this Circular. If the non-project aid only includes or involves investment activities, the content and review process are implemented according to the provisions in Point a, Clause 3, Article 25 of Decree No. 38/2013/NĐ-CP.

Article 13. Approval of program and project documents stipulated in Clauses 2 and 3 of Article 27 of Decree No. 38/2013/NĐ-CP

1. After the review, the lead reviewing agency sends the review report to the managing agency for submission to the competent authority for examination and decision to approve the program and project documents according to Clause 2 of Article 27 of Decree No. 38/2013/NĐ-CP.

2. Within five working days from the date the program and project documents are approved by the competent authority, the managing agency informs the donor and the project proponent of the approval result, simultaneously sending the Ministry of Planning and Investment, the Ministry of Finance, and related agencies the original or certified copy of the approval decision along with the approved program and project documents stamped by the managing agency. For master programs and projects, the managing agency of the master program and project and the managing agency of the component project have the responsibility to inform each other about the approval result.

Chapter IV

MANAGEMENT OF PROGRAMS AND PROJECTS

Article 14. Forms of program and project management stipulated in Article 36 of Decree No. 38/2013/NĐ-CP

1. In cases where the managing agency or the project proponent directly manages the program or project as stipulated in Clauses 1 and 2 of Article 36 of Decree No. 38/2013/NĐ-CP:

a) In cases where a Project Management Board (PMO) is established, the project proponent or the managing agency acting as the project proponent issues a decision to establish the PMO in accordance with Article 39 of Decree No. 38/2013/NĐ-CP;

b) In cases where a PMO is not established, the project proponent or the managing agency acting as the project proponent uses the existing organizational structure to directly manage and implement the program or project in accordance with Article 42 of Decree No. 38/2013/NĐ-CP;

c) In cases where the managing agency acts as the project proponent, the managing agency must issue a document clearly defining the tasks and authorities between the roles of the managing agency and the project proponent in organizing and implementing the program or project to ensure objectivity and accountability.

2. In cases where a consulting firm is hired to manage the program or project as stipulated in Clause 3 of Article 36 of Decree No. 38/2013/NĐ-CP:

a) Based on the form of hiring a consulting firm to manage the project outlined in the program and project documents approved by the competent authority, the project proponent hires the consulting firm to perform the duties of the PMO or manage part of the program or project.

b) The selection and signing of contracts for hiring project management consulting organizations must be carried out in accordance with current laws. The contract for hiring project management consulting organizations must clearly specify the scope of work and management content; responsibilities and authorities of the consulting organization and of the project sponsor;

c) When applying the form of hiring a project management consulting organization, the project sponsor must still use specialized units belonging to their own organizational structure or designate a focal point to inspect and supervise the implementation of the contract by the project management consulting organization and bear ultimate responsibility for the organization of project management, costs, quality, progress of the project implementation, and joint liability for any violations caused by the project management consulting organization.

Article 15. Establishing the Project Management Board as prescribed in Article 39 of Decree No. 38/2013/NĐ-CP

1. Within thirty working days from the date when the program and project documents are approved by the competent authority as stipulated in Clause 1, Article 39 of Decree No. 38/2013/NĐ-CP, based on the Decision on the project sponsor as prescribed in Article 9 of this Circular, the project sponsor shall issue the Decision to establish the Project Management Board according to the Model prescribed in Appendix II of this Circular.

The establishment of the Project Management Board must consider the possibility of using professional Project Management Boards or existing Project Management Boards of the project sponsor to enhance quality and reduce management costs on the basis of utilizing the capabilities and experience of project management staff.

2. Within fifteen working days from the date of signing the Decision to establish the Project Management Board as prescribed in Clause 4, Article 39 of Decree No. 38/2013/NĐ-CP, based on the Decision on the project sponsor as prescribed in Article 9 of this Circular, the project sponsor shall issue the Regulation on the organizational structure and operation of the Project Management Board based on the proposal of the Director of the Project Management Board according to the Model prescribed in Appendix III of this Circular.

Within five working days from the date of signing the Decision to establish the Project Management Board, the agency deciding to establish the Project Management Board shall send a certified copy of the Decision to the Ministry of Planning and Investment, the Ministry of Finance, other relevant agencies, and the financier for coordination in the management and implementation of the program and project.

3. Organizational structure and personnel of the Project Management Board:

a) Based on the content, scale, nature, scope of activities, and methods of organizing and managing the implementation of the program and project, the Director of the Project Management Board proposes the competent authority or the project sponsor to decide on the organizational structure of the Project Management Board, which may include administrative, human resources, and training units, planning, bidding, finance units within the Regulation on the organizational structure and operation of the Project Management Board. For investment projects, additional units responsible for land clearance, design supervision, construction supervision may be established;

b) Key positions in the Project Management Board include: Director of the Project Management Board, Deputy Director of the Project Management Board (if any), Chief Accountant or Head of Accounting of the Project Management Board appointed in the decision to establish the Project Management Board, where the Director and Chief Accountant or Head of Accounting of the Project Management Board must be Vietnamese nationals. Other positions in the Project Management Board are selected, appointed, and relieved of duty by the Director of the Project Management Board. The functions, tasks, authorities, and remuneration systems of these positions must be clearly defined and notified to the competent authority and related parties;

c) Basic requirements for the organization and personnel of the Project Management Board:

- The Project Management Board must have an appropriate organizational structure with sufficient personnel with the necessary capability and experience to ensure effective and sustainable management and implementation of the program and project.

- Functions, tasks, responsibilities, and authorities of each unit (if any); the working relationships between units must be clearly specified in the Regulation on the organizational structure and operation of the Project Management Board.

In cases where Project Management Board staff are transferred from other agencies or units, written agreement from these organizations is required.

The selection and recruitment of staff from outside must be based on the program and project documents approved by the competent authority and implemented in accordance with current laws.

4. Seal and account of the Project Management Board:

The Project Management Board is permitted to use its own seal in accordance with the law or the seal of the competent authority or project sponsor as prescribed by the agency to serve the management and implementation of the program and project.

The Project Management Board is allowed to open accounts for the program and project at the State Treasury and commercial banks in accordance with the provisions of the law and specific agreements on ODA and concessional loans signed with the financier.

5. Operating expenses of the Project Management Board:

The operating expenses of the Project Management Board are drawn from the preparatory funds for the program and project as prescribed in Article 23 of Decree No. 38/2013/NĐ-CP, the counterpart preparatory and implementation funds for the program and project as prescribed in Article 43 of Decree No. 38/2013/NĐ-CP, or the use of funds from ODA and concessional loans under specific agreements on ODA and concessional loans signed with the financier.

6. Management and use of assets transferred by the project sponsor to the Project Management Board for management and implementation of the program and project:

a) Assets transferred by the project sponsor to the Project Management Board for management and implementation of the program and project must be used economically and effectively, in accordance with the purpose and intended recipients as prescribed by the law and specific agreements on ODA and concessional loans signed with the financier;

b) In cases where consulting firms or contractors transfer, donate, or leave assets to the Project Management Board, the Project Management Board shall submit a written request to the project sponsor for permission to manage and use these assets during the implementation of the program and project, and will return them to the project sponsor after the completion of the program and project.

7. Completion of the program and project and dissolution of the Project Management Board:

a) The time of completion of the ODA program and project is stipulated in specific agreements on ODA and concessional loans signed with the financier.

Within six months after the completion of the program and project, the Project Management Board must submit to the project sponsor a final report and settlement report on the program and project for the project sponsor to submit to the competent authority, and simultaneously, the Project Management Board shall hand over assets managed by the project sponsor to the project sponsor in accordance with the law.

After the completion report and final settlement report of the program/project have been approved by the competent authority and the transfer of assets to the project owner has been completed, the project owner or the managing agency acting as the project owner shall issue the Decision to terminate the program/project and dissolve the Project Management Board.

b) In cases where it is not possible to complete the aforementioned tasks within the prescribed time limit, based on the explanatory document of the Project Management Board and the approval opinion of the managing agency, the project owner shall issue a document allowing for an extension of up to six months for the Project Management Board to continue completing unfinished tasks and ensuring sufficient funds for the Project Management Board to maintain its operations during the extended period.

c) For cases where the Project Management Board manages multiple programs/projects, the project owner shall issue the Decision to terminate each specific program/project, while adjusting the functions and responsibilities of the Project Management Board in accordance with the provisions of Decree No. 38/2013/NĐ-CP and this Circular.

Article 16. The duties and powers of the Project Management Board as stipulated in Article 40 of Decree No. 38/2013/NĐ-CP.

1. Assist the project owner in preparing the overall implementation plan and annual implementation plan for the program/project in accordance with Point a, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP:

The Project Management Board assists the project owner in developing the overall implementation plan and annual implementation plan for the program/project (disbursement plan, expenditure plan, tendering plan, etc.) to be submitted to the competent authority for approval. These plans must clearly define the resources to be used, the implementation schedule, the completion deadline, quality objectives, and acceptance criteria for each activity of the program/project to serve as a basis for monitoring and evaluation.

The overall implementation plan for the program/project must be approved by the managing agency at least three months before the start date of the program/project.

The annual implementation plan for the program/project must be developed and approved in coordination with the financier, consistent with the annual budget allocation schedule for the program/project established by the managing agency and the implementation progress of the program/project according to specific ODA and preferential loan agreements.

2. Assist the project owner in preparing and implementing the program/project in accordance with Point b, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP.

3. Carry out tendering activities and assist the project owner in contract management in accordance with Point c, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP.

a) Perform tendering tasks assigned by the project owner in compliance with the laws on tendering and the tendering regulations of the financier;

b) Manage the performance of obligations stipulated in contracts signed by authorized persons with contractors (in terms of schedule, quantity, quality, labor safety, and environmental protection). Monitor, supervise, and evaluate the contractor's activities and results. Timely address issues arising during the implementation of contracts within the scope of authority;

c) Organize the acceptance, settlement, and final payment of products in accordance with the law.

4. Assist the project owner in disbursement, financial management, and asset management of the program/project in accordance with Point d, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP.

Implement disbursement procedures, financial management, and asset management in accordance with the law and in compliance with the financier's regulations.

5. Conduct monitoring and evaluation of the implementation of the program/project in accordance with Point đ, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP.

Organize monitoring and evaluation of the implementation of programs/projects in accordance with Article 55 of Decree No. 38/2013/NĐ-CP and Article 24 of this Circular.

6. Prepare for the project owner to accept and hand over the outputs of the program/project upon completion; finalize auditing, hand over assets of the program/project; prepare the completion report and final settlement report of the program/project in accordance with Point e, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP, including:

a) Prepare for the project owner to accept and hand over the completed program/project to the receiving unit for operation and exploitation in accordance with regulations;

b) Prepare the completion report and final settlement report of the program/project within the time limit specified in Article 49 of Decree No. 38/2013/NĐ-CP.

7. Perform other tasks assigned by the project owner in accordance with Point g, Clause 3, Article 40 of Decree No. 38/2013/NĐ-CP, including:

a) Administrative management and coordination function:

- Establish the office and manage personnel of the Project Management Board. - Set up an internal information system, collect, classify, and store all original information and documents related to the program/project and the Project Management Board in accordance with the law.

- Represent the project owner in civil transactions within the scope of representation defined in the organizational and operational charter of the Project Management Board and in authorization documents.

- Serve as the point of contact between the project owner and participating agencies in communicating with the financier regarding matters related to the implementation of the program/project.

- Serve as the coordinator with relevant units of the project owner in the activities of the program/project.

b) Responsibility for transparency and accountability:

- Establish and implement internal control mechanisms, including financial controls for the program/project.

- Prepare for the project owner to publicly announce the content, organization, implementation schedule, and budget of the program/project to direct beneficiaries, local authorities, elected bodies, political and social organizations in the project area.

- Provide accurate and truthful information to law enforcement agencies, inspection, audit, financier, media outlets, and individuals concerned within the scope of assigned tasks and responsibilities, except for information restricted from public dissemination under the law.

Article 17. Amending and supplementing the content of programs and projects during the implementation of programs and projects as prescribed in Article 48 of Decree No. 38/2013/NĐ-CP.

1. In cases where amending and supplementing the content of programs and projects leads to changes in the content of the Decision approving the List of Aid Schemes: implement according to Clause 1 of Article 48 of Decree No. 38/2013/NĐ-CP. The approval procedures for amended and supplemented program and project documents shall be carried out in accordance with the provisions of Clause 4 of this Article.

2. In cases where amending and supplementing the content of programs and projects leads to amendments, supplements, and extensions of international agreements on ODA and concessional loans:

a) If amending and supplementing the content of programs and projects leads to changes in the content of the Decision approving the List of Aid Schemes: implement according to the provisions of Clause 1 of this Article, serving as the basis for amending, supplementing, and extending international agreements on ODA and concessional loans in accordance with the provisions of Clause 2 of Article 48 of Decree No. 38/2013/NĐ-CP.

b) If amending and supplementing does not lead to changes in the content of the Decision approving the List of Aid Schemes: the managing agency shall carry out relevant procedures for approving amended and supplemented program and project documents in accordance with the provisions of Clause 4 of this Article, serving as the basis for amending, supplementing, and extending international agreements on ODA and concessional loans in accordance with the provisions of Clause 2 of Article 48 of Decree No. 38/2013/NĐ-CP.

3. In cases where amending and supplementing the content of programs and projects does not lead to changes in the content of the Decision approving the List of Aid Schemes and does not lead to amendments, supplements, and extensions of international agreements on ODA and concessional loans: the managing agency shall carry out relevant procedures for approving amended and supplemented program and project documents in accordance with the provisions of Clause 4 of this Article.

4. Approving documents for amended and supplemented programs and projects.

a) For programs and projects within the approval authority of the Prime Minister:

- The managing agency sends a letter requesting comments to the Ministry of Planning and Investment, the Ministry of Finance, and related agencies, along with proposals and reasons for amending and supplementing the content of program and project documents and the unified document of the aid provider;

- Based on the comments from the Ministry of Planning and Investment, the Ministry of Finance, and related agencies, within 10 working days, the managing agency submits to the Prime Minister for consideration and decision on the changed contents.

b) For programs and projects within the approval authority of the managing agency:

- The managing agency sends a letter requesting comments to the Ministry of Planning and Investment, the Ministry of Finance, and related agencies, along with proposals and reasons for amending and supplementing the content of program and project documents and the unified document of the aid provider;

- Based on the comments from the Ministry of Planning and Investment, the Ministry of Finance, and related agencies, within 10 working days, the managing agency issues a decision to amend and supplement the relevant contents.

Chapter V

ESTABLISHING AND APPROVING IMPLEMENTATION PLANS

AND ANNUAL BUDGET PLANS FOR PROGRAMS AND PROJECTS

Article 18. Establishing and approving comprehensive implementation plans for programs and projects as prescribed in Clause 2 of Article 37 of Decree No. 38/2013/NĐ-CP.

1. Comprehensive implementation plans for programs and projects are established for the entire duration of the programs and projects and must include all components, items, activity groups, resources, and planned progress schedules.

2. Within 30 working days from the date of signing specific international agreements on ODA and concessional loans, based on the approved program and project documents and specific international agreements on ODA and concessional loans, the project owner collaborates with the aid provider to establish or review and update the comprehensive implementation plan for programs and projects, submitting it to the managing agency for examination and approval.

3. For integrated programs and projects, the comprehensive plan must include the comprehensive plans of component projects. The head of the managing agency of the integrated program and project approves the comprehensive plan for the integrated program and project; the head of the managing agency of the component project approves the comprehensive plan for the component project.

4. Within five working days from the date of approval of the comprehensive implementation plan for programs and projects, the managing agency of the programs and projects, including integrated programs and projects, sends the Decision approving the comprehensive implementation plan for programs and projects along with the comprehensive implementation plan to the Ministry of Planning and Investment, related agencies, and the aid provider for monitoring, evaluation, and coordination in implementing the programs and projects.

Article 19. Establishing and approving annual implementation plans for programs and projects as prescribed in Clause 3 of Article 38 and Point a of Clause 3 of Article 40 of Decree No. 38/2013/NĐ-CP.

1. Annual implementation plans for programs and projects are established for each year and must include detailed information on the content of components (separated into technical assistance and investment components), items, key activities, sources of funds, including counterpart funds, and planned progress schedules.

The annual implementation plan for programs and projects serves as the basis for developing quarterly implementation plans, facilitating management, monitoring, and evaluation of the implementation of programs and projects, and enabling the project owner to prepare and submit annual budget allocation plans to the managing agency in accordance with regulations on economic and social development planning and annual state budget estimates.

2. Based on the comprehensive implementation plan for programs and projects approved by the managing agency and taking into account the disbursement plan under specific international agreements on ODA and concessional loans, the Project Management Board collaborates with the aid provider to establish the annual implementation plan for programs and projects, submitting it to the project owner for examination and approval according to the model specified in Appendix IV of this Circular.

3. Within five working days from the date of approval of the annual implementation plan for programs and projects, the project owner sends the Decision approving the annual implementation plan along with the plan to the managing agency and through the managing agency to the Ministry of Planning and Investment, related agencies, and the aid provider for monitoring, evaluation, and coordination in implementing the programs and projects.

Article 20. Establishing and approving annual budget allocation plans for programs and projects as prescribed in Clause 2 of Article 37 of Decree No. 38/2013/NĐ-CP.

1. The annual budget allocation plan for programs and projects includes the allocation plan for ODA and concessional loan funds (non-reimbursable ODA, ODA loans, concessional loans) and the allocation plan for counterpart funds, including:

a) The plan for allocating ODA funds and preferential loans is developed based on construction capital sources (for investment projects or components), administrative and public service capital (for technical assistance projects or components), budget support, and rescheduled loans according to each sponsor. The development of this plan follows the model prescribed in Appendix Va of this Circular;

b) The annual plan for allocating counterpart funds is developed based on central government budget funds, local government budget funds, domestic credit funds, the project owner's own funds, and other domestic sources as stipulated by law. The development of this plan follows the model prescribed in Appendix Vb of this Circular.

2. For programs and projects with capital under state budget allocation:

a) Annually, at the time of developing the socio-economic development plan and the state budget estimate according to current regulations, the project owner sends to the supervising agency the proposed plan for allocating capital to be consolidated into the annual budget plan of the supervising agency. Based on the annual budget plans of the supervising agencies, the Ministry of Planning and Investment compiles the state budget and coordinates with the Ministry of Finance to submit to the Government and the National Assembly for consideration and approval;

b) The process of allocating annual capital plans for programs and projects is carried out in accordance with current laws.

3. For programs and projects with capital under state budget rescheduling:

Annually, at the same time as developing the socio-economic development plan and the state budget estimate, the project owner prepares the annual capital allocation plan and submits it to the supervising agency, the Ministry of Planning and Investment, and the Ministry of Finance. The project owner is responsible for self-balancing sufficient counterpart funds according to the implementation progress of the program or project.

4. For programs and projects with mixed capital both allocated and rescheduled:

Depending on the nature of each component of the program or project (allocated or rescheduled), the project owner applies the procedures for establishing and approving the program or project plan corresponding to each component of the program or project as stipulated in Clauses 2 and 3 of this Article.

Chapter VI

MONITORING AND EVALUATION OF PROGRAMS AND PROJECTS

Article 21. Evaluation of programs and projects as specified in Article 52 of Decree No. 38/2013/NĐ-CP

1. Evaluation of programs and projects includes the following stages:

a) Initial evaluation;

b) Mid-term evaluation;

c) Final evaluation;

d) Impact evaluation.

Depending on the nature of the program or project and the requirements of the supervising agency or sponsor, the program or project may conduct evaluations according to one or all of the above stages. In addition to periodic evaluations, ad hoc evaluations may be conducted when necessary.

2. Content of initial evaluation:

Initial evaluation is conducted by the project owner hiring experts or independent consulting organizations or assigning the Project Management Board to carry out after the start of the program or project. The initial evaluation focuses on the following main contents:

a) Evaluation of preparatory work, organization, and mobilization of resources by the Project Management Board to ensure the implementation of the program or project in accordance with the set goals and plans;

b) Evaluation of new obstacles and issues that have emerged compared to the time of approval of the program or project documentation and propose solutions;

c) Identifying and proposing measures to address issues arising from objective reasons (changes in the legal environment, requirements to adjust schedules or contents of some items to suit climatic, geological, customs, and demographic conditions,...) or subjective reasons (the capacity and organizational structure of the project owner, the Project Management Board,...).

The results of the initial evaluation are used to review and update the overall implementation plan of the program or project and to develop a detailed implementation plan for the first year of the program or project.

Within fifteen working days from the date of receipt of the initial evaluation report from the expert, independent consulting organization, or Project Management Board, the project owner is responsible for submitting this report and its feedback to the supervising agency and sponsor, analyzing findings, issues, and recommendations in the evaluation report, clearly stating measures to handle problems, necessary activities to meet recommendations, lessons learned in organizing and implementing the program or project.

For programs and projects approved by the Prime Minister for program or project documentation and Group A programs and projects, within fifteen working days from the date of receipt of the initial evaluation report from the project owner, the supervising agency is responsible for submitting this evaluation report and its comments to the Ministry of Planning and Investment and relevant agencies to serve national-level monitoring and evaluation work.

3. Content of mid-term evaluation:

Mid-term evaluation is conducted by the project owner hiring experts or independent consulting organizations to carry out during the implementation period of the program or project or after the completion of a phase for multi-phase programs or projects. The mid-term evaluation focuses on the following main contents:

a) Evaluation of the alignment of implementation results with the objectives of the program or project;

b) Evaluation of the quantity and quality of work up to the evaluation date compared to the implementation plan of the program or project;

c) Identification and evaluation of new obstacles and issues emerging during the implementation of the program or project due to objective reasons (changes in the legal environment, requirements to adjust schedules or contents of some items to suit climatic, geological, customs, and demographic conditions,...) or subjective reasons (capacity and organizational structure of the project owner, the Project Management Board,...);

d) Proposing solutions to ensure that the program or project is implemented according to the set objectives, schedule, and quality standards in the remaining time or next phase. If necessary, recommend adjustments to the content, restructuring, or surplus fund utilization plan of the program or project.

Within fifteen working days from the date of receipt of the mid-term evaluation report submitted by the independent expert or organization, the project owner shall be responsible for sending this report and their feedback report to the supervising agency and the financier, analyzing the findings, issues, and recommendations of the evaluation report, clearly stating the measures to address the issues, necessary activities to meet the recommendations, lessons learned in organizational management and implementation of the program/project.

For programs/projects approved by the Prime Minister with the program/project documentation and Group A programs/projects, within fifteen working days from the date of receipt of the mid-term evaluation report submitted by the project owner, the supervising agency shall be responsible for sending this report and its concluding opinion to the Ministry of Planning and Investment and relevant agencies to serve national-level monitoring and evaluation work.

4. Content of final evaluation:

The final evaluation of the program/project, conducted by an independent expert or organization hired by the project owner, must be completed within six months from the end date of the program/project as specified in the specific ODA and preferential loan agreement. The final evaluation serves as the basis for preparing the final report on the program/project.

The final evaluation focuses on comprehensively reviewing all stages of the project cycle, including:

a) Evaluation of preparatory work and preparation for implementing the program/project;

b) Evaluation of the results of implementing the program/project, including: organizational management of the program/project implementation; allocation and mobilization of resources for the program/project implementation; activities, outputs, and final results of the program/project; direct and indirect benefits brought about by the program/project to beneficiaries;

c) Evaluation of the impacts of the program/project after completion, including economic, social, environmental, technical, technological, and human resource development impacts;

d) Evaluation of the sustainability of the program/project and ensuring factors;

đ) Lessons learned in preparation, preparation for implementation, and implementation of the program/project;

e) Proposing necessary recommendations to ensure the effectiveness of the program/project.

Within fifteen working days from the date of receipt of the final evaluation report submitted by the independent expert or organization, the project owner shall be responsible for sending this report and their feedback report to the supervising agency and the financier.

For programs/projects approved by the Prime Minister with the program/project documentation and Group A programs/projects, within fifteen working days from the date of receipt of the final evaluation report submitted by the project owner, the supervising agency shall be responsible for sending this report and its concluding opinion to the Ministry of Planning and Investment and relevant agencies to serve national-level monitoring and evaluation work.

5. Impact Assessment (Post-project Evaluation):

Based on the annual plan for impact assessment of programs/projects assigned by the Ministry of Planning and Investment, the supervising agency shall take the lead and hire independent experts or organizations to conduct the impact assessment of programs/projects within their authority. For programs/projects approved by the Prime Minister with the program/project documentation, the impact assessment shall be conducted by an independent consultant selected or authorized by the Prime Minister to select or authorize the Ministry of Planning and Investment to select.

The impact assessment of programs/projects shall be carried out within three years from the date of commissioning and using the program/project and focus on the following main issues:

a) The current economic and technical status of the program/project during operation and utilization;

b) The impact of the program/project on economic-political-social aspects;

c) The impact of the program/project on the ecological environment;

d) The sustainability of the program/project;

đ) Lessons learned in the design, implementation, management, and operation of the program/project.

For Group A programs/projects, within fifteen working days from the date of completion of the impact assessment, the supervising agency shall be responsible for sending the impact assessment report of the independent expert or organization and their feedback report to the Ministry of Planning and Investment and relevant agencies to serve the national-level evaluation of aid effectiveness.

For programs/projects approved by the Prime Minister with the program/project documentation, within fifteen working days from the date of completion of the impact assessment, based on the impact assessment report of the independent consultant and the supervising agency's feedback report, the Ministry of Planning and Investment shall submit the impact assessment result report to the Prime Minister.

6. Content of sudden evaluation:

Sudden evaluations are conducted in cases where there are unforeseen difficulties, constraints, or impacts during the implementation of the program/project. Sudden evaluations focus on clarifying the following issues:

a) Determining the status and nature of unforeseen occurrences;

b) Evaluating the impact and degree of impact of these occurrences on the implementation of the program/project and the ability to achieve set objectives;

c) Proposing measures, responsible agencies, and deadlines for handling.

The supervising agency shall take the lead, coordinate with relevant agencies and financiers to organize a sudden evaluation team. The results of the sudden evaluation serve as the basis for the supervising agency to intervene promptly and implement necessary measures to prevent the failure of the program/project. In cases where handling measures exceed their authority, the supervising agency shall send a document along with the sudden evaluation result report to relevant state management agencies or submit it for approval.

Article 22. The responsibilities of the supervising agency in monitoring and evaluation work are stipulated in Article 53 of Decree No. 38/2013/NĐ-CP.

1. Regarding monitoring work, the supervising agency has the following primary responsibilities:

a) Verify the completeness and update the accuracy of the information on program and project tracking provided by the project owner and the implementation of the reporting system for program and project progress as stipulated in Article 57 of Decree No. 38/2013/NĐ-CP.

b) Implement the reporting system as prescribed in Clause 2, Article 57 of Decree No. 38/2013/NĐ-CP and Article 27 of this Circular.

c) Monitor changes from the implementation plan and capital allocation of programs and projects regarding progress, disbursement, bidding procedures, land clearance, resettlement, environmental protection, and social welfare (if applicable).

d) Respond and handle promptly any issues within their authority. For difficulties and obstacles beyond their authority, the managing agency shall report to competent agencies to address them timely to expedite the progress and disbursement of programs and projects.

đ) Ensure necessary resources (personnel, finance, technical facilities, and other related matters) for the monitoring activities of programs and projects at the managing agency. Support and enhance the monitoring capacity of programs and projects within the managing agency and under its jurisdiction.

e) Conduct inspections at least once a year on the implementation of programs and projects and compliance with Vietnamese laws and donor regulations on program and project management.

2. As for evaluation work, the managing agency has the following main responsibilities:

a) Based on the annual plan for impact assessment of programs and projects assigned by the Ministry of Planning and Investment, the managing agency allocates funds and necessary resources to organize impact assessments of programs and projects within its authority. In cases where the donor and the managing agency conduct joint assessments, the managing agency's assessment plan must clearly reflect the responsibilities and obligations of all parties during the assessment process.

b) Review and provide conclusions on initial assessment reports, mid-term assessment reports, final assessment reports, and ad hoc assessments; comment on impact assessment reports of ODA programs and projects within its authority.

c) Examine and approve final program and project reports submitted by the project owner and forward these reports to the Ministry of Planning and Investment, relevant agencies, and donors.

Article 23. The responsibilities of the project owner in monitoring and evaluation as stipulated in Article 54 of Decree No. 38/2013/NĐ-CP.

1. As for monitoring work, the project owner has the following main responsibilities:

a) Allocate necessary resources to ensure the tracking activities of the Project Management Board (PMO).

b) Direct, monitor, and verify the completeness, timeliness, and accuracy of the information on program and project tracking conducted by the PMO.

c) Implement the reporting system as prescribed in Clause 1, Article 57 of Decree No. 38/2013/NĐ-CP and Article 26 of this Circular.

d) Respond and handle promptly any issues within their authority arising during the implementation of programs and projects reported by the PMO. For difficulties and obstacles beyond their authority, the project owner shall report to the managing agency to address them timely to expedite the progress and disbursement of programs and projects.

đ) Prepare content and necessary conditions to serve the annual monitoring work of the managing agency.

e) Inspect compliance with Vietnamese laws and donor regulations in the management of programs and projects by the PMO.

2. As for evaluation work, the project owner has the following main responsibilities:

a) Approve the evaluation plan, allocate funds, and necessary resources for evaluation work within their authority.

b) Lead and coordinate with the donor to organize initial, mid-term, and final evaluations of programs and projects; coordinate with the managing agency, relevant agencies, and the donor to conduct impact assessments and ad hoc evaluations of programs and projects.

c) Draft and submit to the managing agency the final program and project report.

Article 24. The responsibilities of the Project Management Board (PMO) in tracking and evaluation as stipulated in Article 55 of Decree No. 38/2013/NĐ-CP.

1. As for tracking work, the PMO has the following main responsibilities:

a) Track and update the implementation status of programs and projects: Progress, volume, quality, costs, and changes.

b) Assist the project owner in implementing the reporting system as prescribed in Clause 1, Article 57 of Decree No. 38/2013/NĐ-CP and Article 26 of this Circular.

c) Track and update the management status of programs and projects, ensuring compliance with Vietnamese laws and donor regulations in the management of programs and projects by the PMO.

d) Assist the project owner in preparing content and necessary conditions to serve the annual monitoring work of the managing agency.

đ) Track and update the handling and feedback of information: Reporting information assurance, reporting information processing, difficulties and obstacles resolution status and results of the project owner, managing agency, competent authorities, and donors.

2. As for evaluation work, the PMO has the following main responsibilities:

a) Draft the evaluation plan for programs and projects to be approved by the project owner.

b) Assist the project owner in organizing initial, mid-term, and final evaluations of programs and projects; assist the project owner in coordinating with the managing agency to organize ad hoc evaluations of programs and projects.

c) Draft the final program and project report based on the final evaluation report according to the Final Report Outline Model V-GSĐG 5 in Appendix V of this Circular and submit it to the project owner.

Article 25. The responsibilities of the Ministry of Planning and Investment in monitoring and evaluation as stipulated in Article 56 of Decree No. 38/2013/NĐ-CP.

1. As for monitoring work, the Ministry of Planning and Investment has the following main responsibilities:

a) Establish and operate the national monitoring system and allocate necessary resources for this work.

b) Develop the annual supervision plan at the national level based on the supervisory reports of the managing agencies and the outcomes of meetings reviewing the implementation of the list of programs and projects with sponsors;

c) Implement the reporting system as prescribed in Clause 3, Article 57 of Decree No. 38/2013/NĐ-CP and Clause 1, Article 28 of this Circular; supervise compliance with the ODA and preferential loan reporting system at all levels and periodically report to the Prime Minister on the progress of this work;

d) Promptly address difficulties and issues within the authority mentioned in the reports of the project owner, managing agency, and sponsor; propose solutions to improve the implementation of programs and projects and enhance the effectiveness of ODA and preferential loans usage;

đ) Take the lead and coordinate with the Ministry of Finance, the Ministry of Foreign Affairs, and relevant agencies to monitor compliance with laws and international treaties regarding ODA and preferential loans, and the effectiveness of using these funds at all levels;

e) Summarize and submit to the Prime Minister the annual supervision results at the national level;

2. As for evaluation work, the Ministry of Planning and Investment shall have the following main responsibilities:

a) Develop the annual evaluation plan for ODA and preferential loans at the national level and coordinate with ministries, sectors, localities, and sponsors to organize the implementation of the evaluation plan;

b) Coordinate with managing agencies and sponsors to select completed and operational programs and projects to develop the annual impact assessment plan at the time of developing the socio-economic development plan and state budget estimates for the year;

c) Organize the implementation of impact assessments for key national programs and projects when authorized by the Prime Minister; coordinate with managing agencies in implementing impact assessments for programs and projects under their jurisdiction;

d) Analyze and evaluate the effectiveness of ODA and preferential loan usage;

Article 26. The reporting system for the situation of receiving and using ODA and preferential loans at the project owner level is stipulated in Clause 1, Article 57 of Decree No. 38/2013/NĐ-CP;

1. For programs and projects:

The project owner has the responsibility to prepare reports on the implementation of programs and projects and submit them to the managing agency, the Ministry of Planning and Investment, the Ministry of Finance, the relevant sector management ministry, the provincial People's Committee where the program or project is implemented, and the sponsor;

The model forms for project owner-level reports include monthly report forms according to Model V-GSĐG 1, quarterly report forms according to Model V-GSĐG 2, annual report forms according to Model V-GSĐG 3, and final program/project report forms according to Model V-GSĐG 4 in Appendix V of this Circular. The Project Management Board must develop and submit the aforementioned reports to the project owner for submission to the managing agency and related agencies;

a) Monthly Report

The monthly report only applies to programs and projects under the approval authority of the Prime Minister and Group A investment projects;

Within ten days after the end of the month, the project owner must submit the monthly report on the implementation of the program or project according to Model VI-GSĐG 1 in Appendix V of this Circular (except for months covered by the quarterly report as specified in Point b of this Clause) in writing and via email to the managing agency, the Ministry of Planning and Investment, the Ministry of Finance, the relevant sector management ministry, and the provincial People's Committee where the project is located. The attached form GSĐG 1.1 is only submitted once during the first monthly reporting period and must be resubmitted only if there are changes in the specific ODA and preferential loan agreements already signed;

b) Quarterly Report

The quarterly report applies to all programs and projects;

Within fifteen days after the end of the quarter, the project owner must submit the quarterly report on the implementation of the program or project according to Model VI-GSĐG 2 in Appendix V of this Circular via email (except for the attached forms GSĐG 2.1 and 2.2 which must also be submitted in writing and via email) to the managing agency, the Ministry of Planning and Investment, the Ministry of Finance, the relevant sector management ministry, the provincial People's Committee where the project is located, and the sponsor (in English unless otherwise agreed). The attached form GSĐG 2.1 is only submitted once during the first quarterly reporting period and must be resubmitted only if there are changes in the specific ODA and preferential loan agreements already signed;

For programs and projects that do not involve land acquisition, resettlement, and environmental protection, it is not necessary to prepare the attached forms GSĐG 2.6 and GSĐG 2.7;

c) Annual Report

The annual report applies to all programs and projects;

By no later than January 31 of the following year, the project owner must submit the annual report on the implementation of the program or project according to Model VI-GSĐG 3 in Appendix V of this Circular in writing and via email to the managing agency, the Ministry of Planning and Investment, the Ministry of Finance, the relevant sector management ministries, the provincial People's Committee where the program or project is located, and the sponsor;

d) Final Project Report

The final project report applies to all programs and projects;

Within six months from the date of completion of the program or project, the project owner must submit the final report according to the final program/project report form according to Model VI-GSĐG 4 in Appendix VI of this Circular in writing and via email to the managing agency, the Ministry of Planning and Investment, the Ministry of Finance, the Ministry of Foreign Affairs, the relevant sector management ministries, the provincial People's Committee where the program or project is located, and the sponsor;

2. For component projects within the framework of program/projects:

Component project owners implement the reporting system and report models as prescribed in Decree No. 38/2013/NĐ-CP and Clause 1 of this Article. Reports are submitted to the managing agency of the component project, the program/project owner. The program/project owner is responsible for summarizing the reports of the component projects in the general reports of the program/project and implementing the reporting system and report models as prescribed in Decree No. 38/2013/NĐ-CP and Clause 1 of this Article;

3. For non-project aid:

The reporting system and report models apply as prescribed in Decree No. 38/2013/NĐ-CP and Clause 1 of this Article.

4. Regarding the private sector accessing ODA funds and preferential loans:

The reporting system and reporting forms for accessing ODA funds and preferential loans as stipulated in Article 9 of Decree No. 38/2013/NĐ-CP shall be specified as follows:

a) The private sector borrowing from domestic financial and credit institutions through credit programs or project components funded by ODA and preferential loans: The private sector project owner shall report in accordance with Clause 1 of this Article. Reports shall be submitted to domestic financial and credit institutions providing the loan, the Ministry of Planning and Investment, and the Ministry of Finance.

b) Participating in implementing programs and projects in priority sectors using ODA and preferential loans under the form of state budget loans: The private sector project owner shall report in accordance with Clause 1 of this Article. Reports shall be submitted to the Ministry of Planning and Investment and the Ministry of Finance.

c) Participating in implementing programs and projects under public-private partnership models where the government contributes with ODA and preferential loans: The private sector shall report in accordance with Clause 1 of this Article. Reports shall be submitted to the managing agency, the Ministry of Planning and Investment, and relevant agencies.

d) Participating in implementing programs and projects aimed at supporting the private sector by the program/project managing agency: The private sector entity shall report in accordance with Clause 1 of this Article. Reports shall be submitted to the managing agency, the Ministry of Planning and Investment, and relevant agencies.

4. Other provisions on the reporting system and reporting forms:

a) In addition to implementing the reporting system and forms prescribed in Clauses 1, 2, and 3 of this Article, during the implementation of programs and projects, if specific international agreements on ODA and preferential loans have been amended, supplemented, or extended, the project owner must notify the managing agency, the Ministry of Planning and Investment, the Ministry of Finance, relevant ministries, and the provincial People's Committee where the project is implemented about these changes in the nearest reporting period.

b) If specific international agreements on ODA and preferential loans provide separate provisions on the reporting system and forms, in addition to complying with the provisions of Decree No. 38/2013/NĐ-CP and this Circular, the managing agency shall comply with the reporting system and forms mentioned above.

Article 27. The reporting system on receiving and utilizing ODA and preferential loans at the level of the managing agency is prescribed in Clause 2 of Article 57 of Decree No. 38/2013/NĐ-CP.

Within twenty days after each quarter, the managing agency must prepare and submit a consolidated report on the mobilization, receipt, and utilization of ODA and preferential loans, and the results of ODA and preferential loan programs and projects under its management according to Model VI-GSĐG 5 in Appendix VI of this Circular in both written and email form to the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Foreign Affairs for consolidation in accordance with their assigned functions and tasks.

Article 28. The reporting system on receiving and utilizing ODA and preferential loans at the national level is prescribed in Clause 3 of Article 57 of Decree No. 38/2013/NĐ-CP.

1. The Ministry of Planning and Investment shall prepare periodic six-month and annual consolidated reports on the mobilization, management, and utilization of ODA and preferential loans at the national level according to Model VI-GSĐG 6 in Appendix VI of this Circular to be submitted to the Prime Minister (in writing) and notified to the Ministry of Finance and relevant agencies (in writing and email). The six-month report shall be submitted before July 31 each year, and the annual report shall be submitted before January 31 of the following year.

2. The Ministry of Finance shall prepare periodic six-month and annual consolidated reports on the disbursement, withdrawal, payment, and repayment of ODA and preferential loan debts at the national level according to Model VI-GSĐG 7 in Appendix VI of this Circular to be submitted to the Prime Minister (in writing) and notified to the Ministry of Planning and Investment and relevant agencies (in writing and email). The mid-year six-month report shall be submitted before July 31 each year, and the annual report shall be submitted before January 31 of the following year.

Article 29. Handling violations in monitoring and evaluation work

1. Agencies and units shall be responsible for all consequences arising from the following violations in accordance with the law:

a) Failure to implement or incomplete implementation of regulations on monitoring and evaluation as stipulated in Decree No. 38/2013/NĐ-CP and this Circular;

b) Providing false information about the management and utilization of ODA and preferential loans within their jurisdiction.

2. For violations of the reporting system on receiving and utilizing ODA and preferential loans, the following handling measures shall be applied:

a) Infrequent violation of the reporting system (two consecutive periods without a report or three periods without a report): The Ministry of Planning and Investment shall send a written request to the competent authority to apply violation handling measures against organizations and individuals violating the reporting system;

b) Systematic violation of the reporting system (four consecutive periods without a report or six periods without a report): The Ministry of Planning and Investment shall report to the Prime Minister the agencies and units that violate the reporting system and propose warning measures, including recommending that the competent authority not consider approving the funding list for new programs and projects proposed by these violating agencies and units.

Chapter VII

IMPLEMENTING PROVISIONS

Article 30. Transitional Provisions

Programs, projects, and non-project aid during the transition period from Government Decree No. 131/2006/NĐ-CP dated November 9, 2006, on the Management and Utilization of Official Development Assistance Funds to Government Decree No. 38/2013/NĐ-CP dated April 23, 2013, shall be handled as follows:

1. In cases where the managing agency has submitted detailed program/project outlines but has not yet had the funding list approved according to Decree No. 131/2006/NĐ-CP: the managing agency shall complete the outline and follow the procedures as prescribed in Clause 2 of Article 6 of this Circular. The approval of the funding list shall be carried out in accordance with Decree No. 38/2013/NĐ-CP.

2. In cases where programs and projects that have had a Decision approving the Grant Request List pursuant to Decree No. 131/2006/NĐ-CP are currently in the preparation stage, preparing for implementation, or being implemented, and if there are changes in content compared to the requirements set forth in Article 18 of Decree No. 38/2013/NĐ-CP, they shall be carried out in accordance with the provisions of Article 19 of Decree No. 38/2013/NĐ-CP.

3. For programs and projects that are being implemented in accordance with Decree No. 31/2006/NĐ-CP but issues arise that are not in compliance with the provisions of Decree No. 38/2013/NĐ-CP and this Circular, the project owner shall submit to the managing authority for consideration and decision within its jurisdiction. If it exceeds the jurisdiction, the managing authority shall report to the Prime Minister for consideration and decision.

Article 31. Effectiveness

1. This Circular takes effect from February 26, 2014.

2. This Circular replaces Circular No. 04/2007/TT-BKH dated July 30, 2007 of the Ministry of Planning and Investment guiding the implementation of regulations on the management and use of official development assistance funds, Circular No. 03/2007/TT-BKH dated March 12, 2007 of the Ministry of Planning and Investment guiding the functions, tasks, and organizational structure of the ODA Program Management Board, and Decision No. 803/2007/QĐ-BKH dated July 30, 2007 of the Ministry of Planning and Investment promulgating the reporting system for the implementation of ODA programs and projects.

Article 32. Implementation

Relevant ministries, sectors, localities, organizations, and individuals are responsible for implementing this Circular./.