✦ Tóm lược thông minh
Joint Circular No. 06/1998/TTLT-BKH-BTC guides the mechanism for managing counterpart funds for programs and projects using Official Development Assistance (ODA) sources. The document stipulates the purpose, origin, allocation, and management of counterpart funds, as well as specific regulations on planning, disbursement, and settlement of counterpart funds.
Đối tượng áp dụng
Ministries, government agencies, People's Committees of provinces and centrally governed cities; project managers overseeing ODA programs and projects.
Các điểm cốt lõi
- Ministries, agencies, and localities must prepare annual plans for counterpart funds for ODA programs and projects and allocate them within the state budget estimates.
- Counterpart funds include sources from the state budget, credit, and self-raising by state-owned enterprises and residents.
- The plan for counterpart funds must be specifically allocated according to each type of funding source and assigned to the respective project sponsors.
- Project managers are responsible for using counterpart funds for their intended purposes and managing them effectively.
- The disbursement and settlement of counterpart funds shall be carried out in accordance with current regulations.
🌐 Tác động xã hội từ văn bản này
- Establishing a legal basis for the effective management and utilization of counterpart funds, ensuring commitments between Vietnam and ODA donor countries.
- Reducing pressure on domestic funding when implementing ODA projects.
- Balancing the prioritization of allocating counterpart funds for important programs and projects while considering the capacity of the state budget.
❓ Câu hỏi thường gặp
What is counterpart funding?
Counterpart funding is the domestic portion participating in each ODA program and project committed between Vietnam and foreign parties based on agreements, project documentation, and investment decisions by competent authorities.
What sources are used to allocate counterpart funding?
Counterpart funding includes sources from the state budget, credit, and self-raising by state-owned enterprises and residents.
When must a plan for counterpart funding be established?
Ministries, agencies, and localities must prepare annual plans for counterpart funding for ODA programs and projects and allocate them within the state budget estimates.
Are there specific regulations regarding the disbursement of counterpart funding?
The disbursement of counterpart funding shall be carried out in accordance with the current disbursement system (investment capital under the investment disbursement system, public service capital under the public service expenditure disbursement system).
How is counterpart funding utilized?
Project managers are responsible for using counterpart funding for its intended purposes and managing it effectively to ensure compliance with counterpart funding commitments.
Toàn văn
JOINT CIRCULAR
Guidelines for the management mechanism of counterpart funds for programs and projects using official development assistance (ODA) sources
Pursuant to Article 13 and Article 14 of Chapter 3 of Decree No. 87/CP dated August 5, 1997 of the Government on the issuance of regulations on the management and use of official development assistance (ODA) funds;
Pursuant to the State Budget Law and the guiding documents of the State Budget Law,
The Ministry of Planning and Investment and the Ministry of Finance jointly issue guidelines for the management mechanism of counterpart funds for programs and projects using official development assistance (ODA) sources as follows:
I. GENERAL PROVISIONS
1. The purpose of managing and building plans for counterpart funds for programs and projects using ODA sources (hereinafter referred to as ODA programs and projects) is to fulfill the commitments made between the Government of Vietnam (hereinafter referred to as the Vietnamese side) and the governments of other countries, international organizations, and intergovernmental organizations (hereinafter referred to as the foreign side) in implementing ODA programs and projects.
2. Counterpart funds are the domestic capital participating in each ODA program and project committed between the Vietnamese side and the foreign side based on agreements, project documents, and investment decisions of competent authorities.
Counterpart funds do not apply to loans and non-reimbursable grants where the agreement does not specifically stipulate that the Vietnamese side will contribute. In these cases, the maximum external capital will be utilized to implement the project. Some projects requiring domestic investment capital as recorded in the investment decision will be balanced according to the annual state budget plan allocated to ministries, sectors, and localities.
3. All ODA programs and projects requiring counterpart funds as mentioned in Point 2 of Section I must prepare an annual counterpart fund plan. Ministries, government agencies, provincial people's committees under the central government are responsible for compiling the requirements for counterpart funds of programs and projects directly managed by them.
To fulfill the commitments of signed agreements, sufficient counterpart funds must be allocated in the annual local budget estimate.
For ministries and sectors, counterpart funds are balanced within the annual budget estimates of the ministries and sectors.
In principle, the counterpart funds of a program or project at a certain level should be handled within that level’s budget. In cases where some localities face excessive counterpart funds beyond their balancing capacity, they shall report to the Prime Minister for partial support.
4. Sources for allocating counterpart funds for ODA programs and projects include:
- Budgetary funds, including expenditure on public services and centralized construction investment expenditures as specified in the investment decision. Based on the investment decision, a portion or all of the counterpart funds for ODA programs and projects can be sourced from budgetary funds (as mentioned above).
- Credit funds: The State prioritizes allocating a portion of investment credit funds according to the national plan for investors to borrow to serve as counterpart funds for ODA programs and projects based on loan agreements between the investor and the Ministry of Finance. Investors borrowing credit funds must have the responsibility to repay the loan (principal and interest) according to the loan agreement. The Ministry of Finance will only allocate funds to cover the interest rate differential (between the deposit rate and the lending rate).
- Self-raised funds of state enterprises, including basic depreciation of fixed assets originating from the state budget, post-tax profits, commercial loans, fundraising from the public, etc., to allocate counterpart funds for ODA programs and projects as stipulated in the investment decision that the investor must self-balance the counterpart funds.
- Funds raised from various levels of the population, including contributions through labor, to balance counterpart funds for ODA programs and projects (programs and projects implemented under the "state and people together" approach).
II. SPECIFIC PROVISIONS
1. ODA programs and projects with balanced counterpart funds are part of the annual plans established by ministries, government agencies, provincial people's committees under the central government.
The counterpart fund plan must be prepared concurrently with the disbursement plan for foreign funds of ODA programs and projects. By July each year, ministries, government agencies, provinces, and centrally-administered cities assess the ability to disburse foreign funds, implement counterpart funds throughout the year, and prepare the counterpart fund plan for each ODA program and project for the following year, reporting to the Ministry of Planning and Investment and the Ministry of Finance.
The counterpart fund plan must ensure the progress committed to the foreign side while being consistent with actual implementation conditions and capabilities.
All requirements for counterpart funds from the budget must be arranged in the budget estimate according to the procedures prescribed in the State Budget Law and related guiding documents.
2. Conditions for considering the allocation of counterpart funds from centralized construction investment funds of the state budget:
- ODA programs and projects signed and effective before July of the current year will be included in the list of projects for the next planning year.
The volume and progress of work recorded in signed programs and projects or adjusted volumes and progress agreed upon with the foreign side are among the bases for considering the allocation of counterpart funds from centralized construction investment funds of the state budget.
- ODA programs and projects allocated counterpart funds from centralized construction investment funds must comply with all necessary procedures in accordance with Decrees No. 42/CP and 43/CP dated July 16, 1996, and Decrees No. 92/CP and 93/CP dated August 23, 1997 of the Government, as well as other guiding documents issued along with these decrees.
3. The counterpart capital plan must be specifically allocated according to each type of capital source: state budget capital for public services, centralized construction investment capital disbursed by the state budget, credit loans according to the State's plan, capital mobilized from state-owned enterprises, capital borrowed from other sources, capital mobilized from contributions of various social strata (including labor mobilization). The counterpart capital plan shall be established in accordance with the form issued together with this Circular.
4. Counterpart capital sourced from centralized construction investment capital disbursed by the state budget must be reflected in the annual centralized construction investment plan according to each ODA program/project in accordance with the approved investment decision and budget estimate.
5. The counterpart capital plan is assigned together with annual performance targets and is part of the annual state budget estimate of ministries, agencies under the Government, provincial people's committees, and centrally-administered municipalities. Based on the assigned plan, ministries, agencies under the Government, and provincial people's committees assign plans to project sponsors.
To ensure the commitment to counterpart capital, it is necessary to prioritize the full and timely allocation of counterpart capital in the annual state budget plan for programs/projects eligible to use state budget capital before allocating funds for other spending tasks.
6. State management of counterpart capital shall be carried out in accordance with the current financial mechanism. Project sponsors are responsible for using counterpart capital for its intended purpose and effectively.
When assigning plans to subordinate units, ministries, agencies under the Government, and provincial people's committees must assign them by name of the program/project and in accordance with the State Budget Law regulations.
After receiving the plan, ministries, agencies under the Government, and provincial people's committees implement and register the plan with relevant financial and planning agencies.
Depending on the nature of the counterpart capital (construction investment capital or public service capital), the Department of Finance and Price Control or the Investment Development Agency will notify the disbursement plan for counterpart capital to project sponsors.
8. The disbursement of counterpart capital shall be carried out according to the current disbursement system (investment capital according to the investment disbursement system, public service capital according to the public service expenditure disbursement system).
- The disbursement of counterpart capital for both construction investment and administrative public service expenditures must be based on the disbursement progress of each project, and payment of counterpart capital based on the volume already completed and according to the project's disbursement progress. In cases of advance payment, it must be based on specific provisions in the contract between the project sponsor and the contractor.
- Monthly, quarterly, semi-annually, and annually, project sponsors are responsible for comprehensively reporting on the implementation of the project; ministries, provinces, and centrally-administered municipalities aggregate and report to the Ministry of Planning and Investment, the Ministry of Finance, and the General Statistics Office.
9. Regarding final settlement:
The counterpart capital of programs and projects is consolidated into the annual final settlement of central and local agencies according to current regulations.
Upon completion of the program/project, the counterpart capital is consolidated into the final settlement of each program/project.
III. IMPLEMENTATION PROVISIONS.
This Circular takes effect fifteen days from the date of issuance. Previous regulations contrary to this Circular are no longer effective. During implementation, if there are any issues arising, please reflect them to the Ministry of Planning and Investment and the Ministry of Finance for study and supplementation.
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Bản đồ quan hệ
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Căn cứ 3
144/1998/TT-BTC
Thông tư số 144/1998/TT-BTC hướng dẫn cơ chế sử dụng và quản lý tài chính vốn tài trợ của Chính phủ Pháp năm 1997
Còn hiệu lực
87/1999/TT-BTC
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Còn hiệu lực
06/1998/TTLT-BKH-BTC
Joint Circular No. 06/1998/TTLT-BKH-BTC guiding the mechanism for managing counterpart funds for programs and projects using Official Development Assistance (ODA) sources.
Expired
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