Joint Circular No. 07/2010/TTLT-BTNMT-BTC-BKHĐT guiding the management and use of state budget funds to implement the National Target Program on Responding to Climate Change for the period 2009-2015

JOINT CIRCULAR

Guidelines for managing and using state budget funds to implement the National Target Program on Responding to Climate Change for the period 2009-2015

National Target Program on Responding to Climate Change for the 2009-2015 Period

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

Pursuant to Decision No. 158/2008/QĐ-TTg dated December 2, 2008 of the Prime Minister approving the National Target Program on Responding to Climate Change;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Government Chairman on promulgating the Regulations on management and operation of national target programs;

The Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment jointly issue guidelines for the management and use of state budget funds (NSBF) to implement the National Target Program on Responding to Climate Change for the period 2009-2015 as follows:

Article 1. General Provisions

1. These guidelines provide guidance on the management and use of state budget funds to implement the National Target Program on Responding to Climate Change pursuant to Decision No. 158/2008/QĐ-TTg dated December 2, 2008 of the Prime Minister approving the National Target Program on Responding to Climate Change (hereinafter referred to as the Program) and shall be applied from the fiscal year 2010.

2. Sources of funding for implementing the Program include: annual state budget funds (central budget funds; local budget funds; loans and aid), contributions from economic sectors, and other sources of funds.

a) Provincial People's Committees shall allocate local budget funds annually, together with additional targeted funds from the central budget (including loans and aid) for the Program, integrating these with other sources of funds within their jurisdiction to effectively achieve the Program's objectives.

b) State budget funds (domestic sources) shall be implemented according to the viewpoint stated in Clause 1, Section I, Article 1 of Decision No. 158/2008/QĐ-TTg of the Prime Minister Approving the National Target Program on Responding to Climate Change.

3. Ministries, sectors, and provincial People's Committees assigned to carry out tasks and projects under the Program shall be responsible for managing and using Program funds to ensure effectiveness in achieving the set goals.

Article 2. Sources of funds and contents of expenditures for implementing tasks and projects under the Program

1. Expenditures from state budget funds (including foreign sources):

1.1. Tasks funded from economic affairs expenses:

a) Assessing the degree of climate change, developing climate change scenarios and sea level rise;

b) Developing and implementing action plans to respond to climate change at ministries, sectors, and localities, including: assessing the impacts of climate change and sea level rise; identifying measures to address climate change and sea level rise; incorporating climate change issues into strategies, programs, plans, and master plans of ministries, sectors, and localities; carrying out other related tasks concerning climate change and sea level rise (including implementing regular pilot models and projects to respond to climate change) within the responsibility of ministries, sectors, and localities.

c) Publicizing and raising community awareness about climate change;

d) Developing integrated standards for addressing climate change in the development of economic and social projects of ministries, sectors, and localities;

đ) International cooperation on climate change: participating in regional and international negotiations; exchanging information internationally on climate change;

e) Developing training and education programs on climate change in educational curricula;

g) Strengthening organizational, institutional, and policy capacity regarding climate change;

h) Program management costs.

1.2. Tasks funded from scientific research expenses:

Developing and implementing scientific and technological programs on climate change, including:

a) Researching phenomena, scientific aspects, and unknown factors of climate change; the impact of climate change on the economy and society; analyzing and evaluating the socio-economic effectiveness of activities responding to climate change.

b) Integrating climate change issues into environmental protection programs, rational resource use, disaster prevention programs, and marine research programs.

c) Conducting scientific research to enhance climate monitoring systems.

d) Building databases to support assessments of the impact of climate change.

đ) Researching technologies to reduce greenhouse gas emissions and adapt to climate change.

e) International cooperation in scientific and technological activities, effectively applying and transferring climate-friendly technologies.

1.3. Tasks funded from development investment capital:

- Improving and upgrading climate observation systems and early warning systems for climate change and natural disasters.

- Implementing pilot models and projects to respond to climate change and natural disasters based on coordination with the Ministry of Planning and Investment.

2. In addition to state budget funds, efforts shall be made to mobilize contributions from organizations, individuals, and businesses across all economic sectors to implement the Program in accordance with the law. Coordination and integration with relevant programs and projects shall be promoted to effectively implement the Program.

Article 3. Specific expenditure levels

The expenditure levels from state budget funds for implementing tasks and projects under the National Target Program on Responding to Climate Change shall be carried out according to current financial expenditure norms and regulations.

Some current documents specify expenditure levels for each source of funds as attached in the appendix to this Circular.

Article 4. Budget Preparation, Management, and Settlement of Program Expenses

The preparation of the budget estimate, allocation, disbursement, management, utilization, and settlement of program expenses shall be carried out in accordance with the State Budget Law, guiding documents for the implementation of the State Budget Law, current guiding documents, and specific provisions set forth in this Circular.

1. Annual budget preparation for program expenses:

a) Each year, ministries, sectors, and localities (project management agencies of the Program) shall base their assessment of the Program's implementation in the reporting year on the tasks and projects issued together with Decision No. 158/2008/QĐ-TTg dated December 2, 2008, approving the National Target Program on Responding to Climate Change. They shall determine the tasks and plans for implementing the Program in the planning year, prepare budget estimates for tasks and projects, submit them to the Ministry of Natural Resources and Environment, and simultaneously consolidate them into the next year's budget estimate to be submitted to the Ministry of Finance and the Ministry of Planning and Investment at the time of preparing the annual state budget in accordance with the State Budget Law and current regulations (for budget estimates of scientific and technological programs related to climate change, they shall follow current regulations).

b) Localities must clearly define the tasks and plans for implementing the Program when preparing the budget estimate, including the financial needs for the Program that require central government support and those that can be arranged from local budgets.

c) The Ministry of Natural Resources and Environment shall prepare budget estimates for projects, plans, and tasks it implements; review and consolidate the financial resources for projects, plans, and tasks implemented by other ministries, sectors, and localities, and submit them to the Ministry of Finance and the Ministry of Planning and Investment at the time of preparing the annual state budget.

Based on the total financial amount for the National Target Program on Responding to Climate Change announced by the competent authority, the Ministry of Natural Resources and Environment, in coordination with the Ministry of Finance and the Ministry of Planning and Investment, will propose the allocation of funds for the Program, both structurally and specifically, to various ministries, central agencies, and the central budget supporting localities (if applicable), in line with approved objectives and tasks; these proposals will be submitted to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Prime Minister for decision.

2. Implementation of the Budget Estimate

a) In accordance with the state budget plan assigned by the competent authority, ministries, sectors, and localities shall allocate and assign budget estimates to subordinate units under code 0351 - Climate Change Response Projects. This code will be used in the execution, accounting, and settlement of the state budget.

Project management agencies of the Program shall be responsible for preparing, reviewing, and approving detailed spending items for each project and task within the assigned project list.

Agencies and units allocated funds to implement the Program shall organize project implementation, manage and utilize funds, settle accounts, and comply with reporting systems as stipulated by the State Budget Law and guiding documents.

Annually, independent audits shall be conducted on the use of Program funds.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. The Ministry of Natural Resources and Environment:

a) Review and consolidate the annual plans and financial requirements for the National Target Program on Responding to Climate Change based on the proposals of ministries, sectors, and centrally-administered cities and provinces, and submit them to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the competent authority for consideration and decision. Lead in providing annual budget plans and Program activity plans to donors according to signed agreements (if applicable).

Lead in coordinating with the Ministry of Planning and Investment, the Ministry of Finance, and foreign donors to assess the Program's implementation, compile reports to the Prime Minister, and provide Program implementation reports to donors according to signed agreements (if applicable).

Lead in drafting and approving tasks and projects assigned according to the list issued with Decision No. 158/2008/QĐ-TTg dated December 2, 2008 (objectives, tasks, contents, and budget estimates, phased funding implementation annually). Organize effective implementation of Program tasks and projects; coordinate integration with other programs and projects for effective implementation.

Lead in developing, disseminating, and guiding the monitoring and evaluation index system for assessing Program outcomes and impacts.

Regularly (every six months, annually) compile reports on Program implementation and submit them to the Program Steering Committee, the Government Office, the Ministry of Planning and Investment, the Ministry of Finance, and donors (for ODA and aid funds). Six-month reports should be submitted before August 15, and annual reports before April 30 of the following year.

Lead in selecting entities to prepare impact assessment reports for the Program.

Compile and prepare final Program reports to submit to the Program Steering Committee.

2. Ministries, Sectors, People's Committees of Provinces and Central Cities:

a) Approve tasks and projects assigned according to the list issued with Decision No. 158/2008/QĐ-TTg dated December 2, 2008 (objectives, tasks, contents, and budget estimates, phased funding implementation annually).

b) Direct the implementation of Program tasks and projects according to the guidance of the Ministry of Natural Resources and Environment and the approved plan. Direct subordinate units to use funds for their intended purposes effectively, without waste, and settle accounts in accordance with current regulations.

Integrate with other programs and projects to effectively implement the Program.

Mobilize contributions from private economic sectors, organizations, and individuals both domestically and internationally for investment in responding to climate change in accordance with the law.

đ) Cooperate with the Ministry of Natural Resources and Environment to prepare reports for the Sponsors according to the signed Agreement (if any).

3. The Ministry of Planning and Investment and the Ministry of Finance shall allocate annual budget funds in accordance with the State Budget Law based on the tasks and projects of the Program, taking into account the proposals of the Ministry of Natural Resources and Environment, relevant ministries, sectors, and localities, and simultaneously inform the Ministry of Natural Resources and Environment for monitoring, summarizing, and reporting to the Steering Committee Chair of the Program, the National Steering Committee.

4. Units responsible for implementing tasks and projects shall regularly report their progress every six months and annually. For tasks and projects led by ministries and sectors, they shall report to the respective ministries and sectors; for those led by localities, they shall report to the People's Committees of provinces and centrally-administered cities. Ministries, sectors, and People's Committees of provinces and centrally-administered cities shall compile and submit these reports to the Steering Committee Chair of the Program (through the Program Office at the Ministry of Natural Resources and Environment), the Ministry of Finance, and the Ministry of Planning and Investment. Six-monthly reports shall be submitted before July 20th, and annual reports before March 31st of the following year.

5. This Circular shall take effect 45 days from the date of issuance.

6. During implementation, if there are any difficulties, they should be promptly reflected to the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment for research and appropriate amendments.