Circular No. 09 TC/NSNN guiding the implementation of the decentralization, preparation, execution, and settlement of the State budget

JOINT CIRCULAR

OF THE MINISTRY OF FINANCE AND RURAL DEVELOPMENT JOINT DECISION NO. 61-TT/LT ON SEPTEMBER 5, 1997 GUIDING THE MANAGEMENT, ISSUANCE, USE, AND SETTLEMENT OF FUNDS FOR MAINTENANCE AND REPAIR OF THE LEVEE SYSTEM

To strengthen financial management, ensure the proper and effective use of funds for maintenance and repair of the levee system to prevent deterioration according to the State Budget Law. The Ministry of Finance and Rural Development jointly guide the management, issuance, use, and settlement of funds for maintenance and repair of the levee system as follows:

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

1. Economic maintenance and repair funds for the levee system are used for the maintenance and repair of the levee system; repairing and addressing damages to levees and embankments; measuring and surveying levees and embankments regularly. These funds shall not be used for purposes contrary to the objectives of preventing the deterioration of the levee system.

2. 堤防维护和修理的资金来源包括：

- 地方预算保障三级以下堤防的维护和修理。

- The central budget ensures the maintenance and repair of levees from class III to special class, and allocates funds through provincial finance departments to localities for implementation.

- 专用堤防由特定部门或实体负责维护。

II. SPECIFIC PROVISIONS

1. 维护和修理堤防系统的支出内容：

用于维护和修理堤防系统的事业经费用于以下活动：

1. 填补坑洼，建设堤顶排水系统，并建设堤面以防止侵蚀，便于管理和检查以及机械救援操作。

2. 修理堤防哨所。

3. 发现并处理堤防内的白蚁和其他潜在危险。

4. 在草死亡或被侵蚀的地方重新种植草皮。

5. 建设土壤堤坝用于植树、养护和修理防浪林。

6. 维护减压井。

7. 更换护岸上的松动石块。

8. 抽水检查并评估质量，对弱损水闸进行小修。

9. Repair and supplement kilometer markers on levees, 100-meter distance markers, boundary markers for levee protection zones, levee boundary markers, signboards for revetments, culverts, signs prohibiting vehicle traffic on levees, fixed observation markers for bank erosion monitoring and riverbed changes, water level markers, and construction of barrier systems to control vehicle traffic on levees, storm and flood warning signs at levee watchpoints.

10. 测量和定期检查堤顶高程和堤身横断面，绘制堤线地形图。

11. Conduct geological surveys of levee foundations in sections with weak bases, topographic surveys at fixed cross-sections across major rivers with levees from class III upwards to monitor riverbed changes, and surveys of localized eroded riverbanks and revetments to develop appropriate technical solutions for repairs.

12. 其他直接涉及堤防系统维护和修理的相关工作必须经财政部和农业与农村发展部同意。

2. 编制和下达堤防工程维护和修理预算。

Annually, based on the current condition of the levee system and the needs for maintenance and repair (as stated in point 1 above), local unit prices for materials and labor, and the authorized budgetary control indices for the maintenance and repair cost estimates, the Department of Agriculture and Rural Development shall prepare the budget estimate for maintenance and repair of the levee system and submit it to the Ministry of Agriculture and Rural Development (for levee maintenance and repair from class III upwards) and to the provincial finance department for inclusion in the central and local government budgets and the state budget for approval and decision-making in accordance with the regulations on budget preparation set forth in Circular No. 09 TC/NSNN dated March 18, 1997 issued by the Ministry of Finance regarding the delegation of authority for budget preparation, execution, and settlement.

The budget estimate for maintenance and repair of the levee system must include a detailed report explaining the condition of damaged levees, revetments, and culverts requiring maintenance and repair, specifying locations, quantities, and costs for each type of work. For large-scale works with complex technical solutions, economic and technical justifications and necessary technical drawings must be provided.

3. 执行预算

a. For maintenance and repair funds for levees from class III upwards: Based on the allocated budget estimate for levee maintenance and repair and the actual condition of the levee system requiring maintenance and repair, the Ministry of Agriculture and Rural Development will organize the allocation of the maintenance and repair budget to localities ensuring full alignment with the allocated budget both in total amount and detail.

The results of the budget allocation must be sent to the Ministry of Finance, the Central Treasury, the provincial finance departments, the provincial treasuries, and the Departments of Agriculture and Rural Development in provinces with levees from class III upwards. The Ministry of Finance is responsible for reviewing, and if there are issues inconsistent with the allocated budget, adjustments will be required. Quarterly, the Ministry of Agriculture and Rural Development prepares quarterly budget estimates divided by month for each locality and sends them to the Ministry of Finance as the basis for review and issuance of delegated funds through the provincial finance departments.

Based on the delegated funds transferred from the central budget, the maintenance and repair budget for levees from class III upwards allocated by the Ministry of Agriculture and Rural Development, and the progress of implementation, the provincial finance department issues funds to the Department of Agriculture and Rural Development. The treasury branch responsible for transactions oversees and disburses the funds.

Upon completion of maintenance and repair work on the levee system, the Department of Agriculture and Rural Development organizes acceptance inspections, and the Ministry of Agriculture and Rural Development conducts reviews and direct acceptance inspections for complex and large-scale projects to serve as the basis for settlement.

b. 对于三级以下堤防的维护和修理经费。

- Based on the budget estimate for maintenance and repair of levees below class III assigned by the provincial People's Committee, the Department of Agriculture and Rural Development allocates the budget estimate for maintenance and repair of levees to the units using the funds, ensuring full alignment with the allocated budget both in total amount and detail.

Based on the budget estimate for maintenance and repair of levees below class III prepared by the units using the funds, the Department of Agriculture and Rural Development prepares quarterly budget estimates divided by month for the units using the funds and submits them to the provincial finance department. Based on the progress of implementation and the capacity of the local budget, the provincial finance department processes the issuance of funds to the Department of Agriculture and Rural Development or the units using the funds.

- Based on the documentation and payment orders from the Director of the Department of Agriculture and Rural Development or the units using the funds, the treasury branch checks the validity and legality of the documentation and processes the disbursement of funds for payment to the construction units.

c. Quarterly, every six months, and annually, the Department of Agriculture and Rural Development and the provincial finance department must report the completed volume compared to the plan, the situation of fund issuance and settlement for maintenance and repair of levees from class III upwards and below class III to the provincial People's Committee, the Ministry of Agriculture and Rural Development, and the Ministry of Finance for compilation and reporting to the Government.

4. Settlement of funds

a. For maintenance and repair funds for levees delegated by the central government to local authorities.

By the end of each quarter and year, the Department of Agriculture and Rural Development must prepare a final account report on maintenance and repair costs for dikes and dykes that have been implemented under the central government's delegation to local authorities to spend according to the prescribed form set out in Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996 issued by the Ministry of Finance, and submit it to the Provincial Department of Finance and Price Control, the People's Committee of the province, and simultaneously send it to the Ministry of Agriculture and Rural Development. The final account report on funds utilized must be accompanied by a completion acceptance record approved by the Ministry of Agriculture and Rural Development.

The Department of Finance and Price Control is responsible for reviewing and approving the annual settlement report on maintenance and repair funds for levees prepared by the Department of Agriculture and Rural Development and submitted to the Ministry of Finance and the Ministry of Agriculture and Rural Development.

The Ministry of Finance is responsible for coordinating with the Ministry of Agriculture and Rural Development to review and examine the final account reports on delegated funds prepared by the Provincial Departments of Finance and Price Control of provinces and centrally-administered cities in accordance with the regulations on finalizing state budget accounts as stipulated in Circular No. 09 TC/NSNN dated March 18, 1997 issued by the Ministry of Finance.

b. For maintenance and repair funds for levees guaranteed by the local government budget:

By the end of each quarter and year, the Department of Agriculture and Rural Development must prepare a final account report on maintenance and repair costs for dikes and dykes that have been implemented using local state budget funds and submit it to the Provincial Department of Finance and Price Control. The final account report must be accompanied by a completion acceptance record of work completed prepared by the Department of Agriculture and Rural Development corresponding to the approved budget estimate.

The Department of Finance and Price Control is responsible for reviewing the annual settlement report and notifying the results of the settlement review to the Department of Agriculture and Rural Development.

III. IMPLEMENTATION

This Circular takes effect fifteen days after the date of signature. During the implementation period, if there are any difficulties, units are requested to report them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for consideration and resolution.