Joint Circular No. 09/2008/TTLT-BTC-BGTVT guiding the management, payment, and settlement of operating expenses for economic management and maintenance of inland waterways.

JOINT CIRCULAR

Guidelines for the management, settlement, and finalization of economic service expenses for inland waterway management and maintenance

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 51/2005/NĐ-CP dated April 11, 2005 of the Government on sources of finance and management and use of financial resources for inland waterway management and maintenance;

The Ministry of Finance and the Ministry of Transport jointly issue guidelines for the management, settlement, and finalization of economic service expenses for inland waterway management and maintenance as follows::

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

1. These guidelines regulate the management, settlement, and finalization of economic service expenses for inland waterway management and maintenance provided by the state and guaranteed by the state budget, including:

a. National economic service expenses for inland waterway management and maintenance guaranteed by the central budget.

b. Local economic service expenses for inland waterway management and maintenance guaranteed by local budgets.

2. Economic service expenses for inland waterway management and maintenance shall be managed, settled, and finalized in accordance with the State Budget Law, implementing regulations of the State Budget Law, and the provisions of these guidelines.

II. SPECIFIC PROVISIONS

1. Contents of expenditures from economic service expenses for inland waterway management and maintenance:

1.1. Expenditures for management, repair, and regular maintenance of inland waterways, including:

a. Expenses for investigation, survey, and monitoring to report actual conditions of vessel navigation channels.

b. Expenses for organizing traffic, inspecting, and protecting infrastructure works within inland waterway transportation systems.

c. Expenses for managing, installing, and adjusting inland waterway signals on shore and underwater; monitoring hydrological data, water levels, and vessel counts.

d. Expenses for dredging to ensure technical standards of vessel navigation channels according to published inland waterway technical grades.

đ. Expenses for regular maintenance and repair of signals, equipment, facilities, and structures serving operational inland waterway routes.

1.2. Non-regular expenditures for inland waterways, including:

a. Expenses for dredging, clearing obstructions in channels and protective zones (for obstructions caused by identifiable organizations or individuals, those entities must bear all costs for removal if there is a processing record).

b. Expenses for major repairs of signals, equipment, systems, retaining walls, flow regulation structures, architectural features, and station houses serving inland waterway management. Replacements and additions of signals, equipment, and facilities according to periodic standards or due to sudden damage, approved by competent authorities.

c. Expenses for flood prevention and aftermath recovery to ensure transportation.

1.3. Other expenses

a. Expenses for professional training in inland waterway management.

b. Other activities (if applicable).

2. Preparation, execution, and finalization of economic service expenses for inland waterway management and maintenance:

Annual preparation, execution, and finalization of economic service expenses for inland waterway management and maintenance shall be carried out in accordance with the State Budget Law and its implementing regulations; these guidelines provide additional guidance on the following points:

2.1. Preparation of the budget:

a. For national inland waterways:

Annually, based on the state budget expenditure estimates announced by the Ministry of Finance, notifications, the Ministry of Transport will notify the Vietnam Inland Waterways Administration, which then allocates the estimates to subordinate units using the state budget.

Based on management and maintenance requirements, channel conditions, economic and technical norms, expenditure contents stipulated in Clause 1, Section II of this Circular, approved unit prices and cost norms, current financial consumption regulations, and allocated estimates, units prepare detailed budgets for inland waterway management and maintenance expenditures, submit them to the Vietnam Inland Waterways Administration for review and consolidation, and report to the Ministry of Transport for further consolidation and submission to the Ministry of Finance as prescribed.

b. For provincial inland waterways managed by provincial People's Committees:

Annually, based on state budget expenditure estimates allocated by competent authorities, management and maintenance requirements, channel conditions, economic and technical norms, expenditure contents stipulated in Clause 1, Section II of this Circular, approved unit prices and cost norms, current financial consumption regulations, local transport authorities prepare detailed budgets for inland waterway management and maintenance expenditures, submit them to local finance authorities as prescribed.

The preparation of budgets as stipulated in Subparagraphs a and b of Point 2.1, Clause 2, Section II above must include detailed explanations. For non-regular repair expenditures specified in Subparagraphs a and b of Point 1.2, Clause 1, Section II, they must be detailed for each project linked to specific channel sections, volumes, costs, implementation periods, and completion times.

2.2. Execution of the budget:

2.2.1. Allocation of state budget expenditure estimates:

a. For national inland waterways:

Based on the state budget expenditure estimates allocated by competent authorities, notifications from the Ministry of Transport, and management and maintenance plans assigned by competent authorities; the Vietnam Inland Waterways Administration prepares detailed allocation plans for subordinate units budget estimates according to the expenditure contents stipulated at Clause 1 Section II of this Circular, detailed by section, route channel, volume, and budget (excluding costs to address waterway traffic congestion caused by floods and storms); for projects with construction time exceeding one year, annual budget allocation must ensure compliance with approved volumes and construction times in the investment decision; no budget allocation shall be made for volumes already implemented outside the previous year's assigned plan. For emergency repair volumes addressing natural disasters and other objective factors approved by competent authorities, budget allocation must be made within the planning year for implementation. The Vietnam Inland Waterways Administration shall report the state budget expenditure budget allocation plan to the Ministry of Transport for review and consolidation, then submit it to the Ministry of Finance for appraisal according to regulations.

After reaching a consensus with the Ministry of Finance on the state budget expenditure budget allocation plan, the Ministry of Transport will allocate the budget to the Vietnam Inland Waterways Administration, which will then allocate the budget to subordinate units using the state budget for implementation; simultaneously send it to the Ministry of Transport, the Ministry of Finance, the State Treasury, and the State Treasury where the unit has its transaction account, in detail as above for coordinated implementation.

b. For local inland waterways:

Based on the state budget expenditure budget allocated by the competent authority and the management and maintenance plan for inland waterways assigned by the competent authority, the local transport authority shall develop a state budget expenditure budget allocation plan for subordinate units. budget estimates according to the expenditure contents stipulated at Clause 1 Section II of this Circular, detailed by section, route channel, volume, and budget (excluding costs to address waterway traffic congestion caused by floods and storms); for projects with construction time exceeding one year, annual budget allocation must ensure compliance with approved volumes and construction times in the investment decision; no budget allocation shall be made for volumes already implemented outside the previous year's assigned plan. For emergency repair volumes addressing natural disasters and other objective factors approved by competent authorities, budget allocation must be made within the planning year for implementation. The transport authority shall submit the state budget expenditure budget allocation plan to the finance authority at the same level for appraisal according to regulations.

After reaching a consensus with the finance authority at the same level on the state budget expenditure budget allocation plan, the transport authority will allocate the state budget expenditure budget to subordinate units using the state budget for implementation; simultaneously send it to the finance authority, the State Treasury where the unit has its transaction account, in detail as above for coordinated implementation.

c. Based on the state budget expenditure budget for managing and maintaining inland waterways assigned by the competent authority, units shall implement tendering, ordering, and allocating management and maintenance volumes of inland waterways according to current regulations.

For tasks of managing and maintaining national inland waterway routes that the Vietnam Inland Waterways Administration signs economic contracts with enterprises or public institutions under local transport authorities responsible for managing and maintaining inland waterways, the budget price for signing the contract includes all costs (including depreciation expenses for fixed assets, excluding assets invested by the Vietnam Inland Waterways Administration).

For expenditure tasks with investment characteristics carried out according to the capital management process such as dredging, cleaning obstacles in channels and protection zones; major repairs to embankments, flow regulation works, structures, station houses, and other expenditure tasks.

2.2.2. Payment and control of expenditure for economic management and maintenance of inland waterways:

a. Payment of expenditure for economic management and maintenance of inland waterways:

Units allocated the budget for economic management and maintenance of inland waterways shall submit payment files and vouchers along with the budget withdrawal form to the State Treasury where they conduct transactions. The basis for the State Treasury to make payments:

- Having the state budget expenditure budget for economic management and maintenance of inland waterways assigned by the competent authority;

- Being included in the approved project list and budget;

- Decision approving the tender results or direct award according to current regulations;

- Economic contract for managing and maintaining inland waterways;

- Quantity and quality acceptance record, quantity settlement statement, work price voucher;

- Budget approval order from the unit head and legal documents according to the law.

b. Expenditure control at the State Treasury:

The State Treasury where transactions take place shall check based on the above criteria, implement expenditure control before advance payment and settlement according to the request of the head of the state budget-using unit, specifically:

- For management, repair, and regular maintenance tasks; large-scale repair costs for signaling, equipment, and devices; supplementary replacement costs for signaling, equipment, and devices: The State Treasury shall implement expenditure control according to Circular No. 79/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance, guiding the management, issuance, and settlement of state budget expenditures through the State Treasury. In cases where work is not yet completed, the maximum advance payment for units shall not exceed 60% of the budget expenditure or the value of the economic contract for managing and maintaining.

- For expenditure tasks with investment characteristics carried out according to the capital management process for investment such as dredging and channel improvement, clearing obstacles in channels and protected areas; major repairs to revetments, flow regulation works, structures, station houses, and other expenditure tasks, the State Treasury shall implement expenditure control in accordance with Circular No. 27/2007/TT-BTC dated April 3, 2007, issued by the Ministry of Finance guiding the management and settlement of investment capital and investment-oriented public service capital from state budget funds, and Circular No. 130/2007/TT-BTC dated November 2, 2007, issued by the Ministry of Finance amending and supplementing certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007, issued by the Ministry of Finance, guiding the management and settlement of investment capital and investment-oriented public service capital from state budget funds.

2.3. Reporting and finalizing economic public service expenses for inland waterway management and maintenance:

a. Final report.

Units assigned the economic public service expense budget for inland waterway management and maintenance shall prepare the final report in accordance with the prescribed form and submission deadline under the State Budget Law and related guidance documents.

The final report shall be accompanied by a list of projects assigned a plan for the year requesting detailed settlement according to the nature of the project: regular and non-regular management and maintenance (Attached to the final report form).

b. Review and audit of the final report.

The annual review and audit of economic public service expenses for inland waterway management and maintenance shall be carried out in accordance with Circular No. 01/2007/TT-BTC dated January 2, 2007, issued by the Ministry of Finance guiding the review, audit, and notification of annual settlement for administrative agencies, public service units, organizations supported by state budget funds, and budgets at all levels.

For expenditure tasks with investment characteristics carried out according to the capital management process for investment such as dredging and channel improvement, clearing obstacles in channels and protected areas; major repairs to revetments, flow regulation works, structures, station houses, and other expenditure tasks, in addition to annual settlement in accordance with Circular No. 01/2007/TT-BTC dated January 2, 2007, issued by the Ministry of Finance, when the project is completed and handed over for use, settlement of the completed project must be conducted in accordance with Circular No. 33/2007/TT-BTC dated September 4, 2007, issued by the Ministry of Finance guiding the settlement of completed projects from state funds; in cases where the settlement of the completed project approved by the competent authority differs from the total value settled in previous years, the difference will be adjusted to the settlement of the year corresponding to the approval of the completed project settlement.

3. Inspection work:

- To ensure that economic public service expenses for inland waterway management and maintenance are used for their intended purposes and effectively, the Ministry of Transport, Vietnam Inland Waterways Administration, provincial and centrally-administered city transport authorities have the responsibility to coordinate with financial authorities at the same level to regularly and randomly inspect the management, use, settlement, and finalization of economic public service expenses for inland waterway management and maintenance at subordinate units.

- Expenditures on inland waterway management and maintenance exceeding the standard, not complying with regulations, or incorrectly allocated as stipulated in this Joint Circular must be recovered and refunded to the state budget; simultaneously, the person issuing incorrect expenditure orders must compensate the public fund and bear legal responsibility.

III. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette and replaces Joint Circular No. 57/2001/TTLT/BTC-BGTVT dated July 10, 2001, issued by the Ministry of Finance and Ministry of Transport guiding the preparation of budgets, management, disbursement, and settlement of economic public service capital for inland waterways.

During implementation, if there are any difficulties, they should be reported to the Ministry of Finance and the Ministry of Transport for prompt resolution. /