Circular No. 105/2017/TT-BTC guiding the financial management mechanism for implementing Decision No. 2085/QĐ-TTg dated October 31, 2016 of the Prime Minister approving the special support policy for developing the economy and society in ethnic minority and mountainous areas during the period of 2017-2020.

CIRCULAR

Guidelines for the financial management mechanism to implement Decision No. 2085/QĐ-TTg dated October 31, 2016 of the Prime Minister approving the special policy to support economic and social development in ethnic minority and mountainous areas during the period 2017-2020.Special policy to support economic and social development in ethnic minority and mountainous areas during the period 2017-2020.Period 2017-2020

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Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to point c, Clause 1, Article 6 of Decision No. 2085/QĐ-TTg dated October 31, 2016 of the Prime Minister approving the special policy to support economic and social development in ethnic minority and mountainous areas during the period 2017-2020;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular guiding the financial management mechanism to implement Decision No. 2085/QĐ-TTg dated October 31, 2016 of the Prime Minister approving the special policy to support economic and social development in ethnic minority and mountainous areas during the period 2017-2020 (hereinafter referred to as Decision No. 2085/QĐ-TTg).

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the preparation of budget estimates, allocation, management, disbursement, payment, accounting reporting, and settlement of accounts for implementing the special policy to support economic and social development in ethnic minority and mountainous areas during the period 2017-2020 as approved by Decision No. 2085/QĐ-TTg.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

People's Committees of provinces and centrally governed cities (hereinafter referred to as provincial People's Committee); People's Committees of districts, towns, and centrally governed cities under provinces (hereinafter referred to as district People's Committee); People's Committees of communes, wards, and towns (hereinafter referred to as commune People's Committee) and relevant agencies, organizations, households, and individuals involved in implementing the special policy to support economic and social development in ethnic minority and mountainous areas during the period 2017-2020 as prescribed in Decision No. 2085/QĐ-TTg.

Article 2. Preparation of Budget Estimates and Allocation of Budget

The preparation of budget estimates and allocation of funds to implement the policy of providing land for housing, production, and scattered water supply, and resettlement of residents in ethnic minority and mountainous areas as stipulated in Decision No. 2085/QĐ-TTg shall be carried out in accordance with the provisions of the State Budget Law and related guiding documents; in addition, the following additional guidelines are provided:

1. The provincial People's Committee shall direct relevant agencies to review and identify beneficiaries, determine funding requirements for each policy (divided into investment capital, recurrent expenditure, central government budget share, local government budget share, and integrated funding), prepare and approve the Implementation Plan in accordance with Decision No. 2085/QĐ-TTg for the period 2017-2020, and submit annual implementation plans to the National Ethnic Minorities Committee for consolidation of funding requirements to be sent to the Ministry of Planning and Investment, the Ministry of Finance, and other ministries responsible for national target programs for integration and funding allocation.

2. Annually, based on the Implementation Plan of Decision No. 2085/QĐ-TTg of the locality and the approved annual implementation plan, the provincial ethnic affairs agency shall cooperate with the Department of Finance and the Department of Planning and Investment to prepare detailed budget estimates for implementing the Implementation Plan at the local level (including investment capital, recurrent expenditure, central government budget support, local government budget guarantee, and integrated sources) according to each policy, report to the provincial People's Committee, and send it to the National Ethnic Minorities Committee for consolidation and submission to the Ministry of Planning and Investment, the Ministry of Finance, and relevant ministries for inclusion in the annual state budget estimate to be submitted to the Government and the National Assembly for approval.

3. Based on the supplementary targeted budget from the central government allocated to the local government, local government budget, and other integrated funds to implement policies as stipulated in Decision No. 2085/QĐ-TTg, the provincial ethnic affairs agency shall take the lead and coordinate with relevant units to develop detailed funding allocation plans for each policy and submit them to the Department of Finance and the Department of Planning and Investment for consolidation. On the basis of the budget estimates submitted by the provincial ethnic affairs agency and the Department of Planning and Investment, the Department of Finance shall consolidate and report to the provincial People's Committee for submission to the Provincial People's Council for decision together with the annual local government budget estimate.

4. Based on the resolution of the Provincial People's Council, the provincial People's Committee shall allocate the budget to the district level (detailed investment capital and recurrent expenditure). Based on the targeted supplementary budget allocated by the provincial People's Committee and the district government budget, the district finance department shall submit to the district People's Committee for decision together with the annual district government budget estimate.

5. Based on the budget estimate decided by the District People's Council, the district People's Committee shall decide on the allocation of funds and notify each commune, ward, and town (hereinafter referred to as commune) in detail according to each support policy for households benefiting from the list approved by the competent authority and delegate the funding to the commune People's Committee or allocate the budget to the commune People's Committee through targeted supplementary funding from higher-level budgets to lower-level budgets for implementation.

In cases where the district People's Committee implements targeted supplementary funding, the commune People's Committee shall submit to the Commune People's Council for decision on funding for each policy. After the Commune People's Council decides, the commune People's Committee shall publicly announce the level of support to each village, hamlet, settlement, and household according to each policy.

Article 3. Management, Allocation, and Payment

The management, allocation, and payment of the state budget to implement policies stipulated in Decision No. 2085/QĐ-TTg shall be carried out in accordance with the provisions of the State Budget Law, the Public Investment Law, guiding documents, and other relevant documents; ensuring strict adherence to objectives, correct recipients, especially direct payments in cash (or in kind) to specific individuals, where the People's Committee at the commune level is responsible for compiling lists for each household to sign off on and complete all required procedures and documentation as prescribed.

1. For support related to residential land, production land, and scattered water supply

a) Regarding residential land support

Based on the plan for resolving residential land issues for households without residential land or insufficient residential land, and depending on the implementation method, the Provincial People's Committee shall establish appropriate mechanisms for allocation and payment.

b) Regarding production land support

- On the basis of the plan for resolving production land issues for households without or insufficient production land, the amount of payment corresponds to the actual area cleared or transferred, and does not exceed the maximum support level approved by the competent authority for each household. Depending on the implementation method, appropriate allocation and payment mechanisms shall be established and ensure the following principles:

+ For self-cleared land: The District People's Committee directs the Commune People's Committee to coordinate with specialized agencies at the district level to guide households to clear land according to the land use planning of each commune and local agricultural practices. Based on the results of land clearing by households, the Commune People's Committee and specialized agencies assigned by the District People's Committee will inspect and issue acceptance certificates. Based on the list of households that have organized land clearing, the acceptance certificate of the cleared area, and the request from the Commune People's Committee, specialized agencies assigned to guide land clearing will coordinate with the District Finance - Planning Office to review and report to the District People's Committee to decide on the support level, which the Commune People's Committee will then withdraw from the State Treasury to pay to the households.

+ For transferred land: The District People's Committee assigns a specialized unit to coordinate with the Commune People's Committee and households to determine the area of transferred land, and prepare a handover certificate (with confirmation from all parties involved). Based on the cost standard, the list, and the area of transferred land by households, and the handover certificate, the District Finance - Planning Office will review and report to the District People's Committee to decide on the support level for each household, serving as the basis for the Commune People's Committee to withdraw from the State Treasury and pay to households with transferred land.

- For centralized land clearing projects: The advance payment and capital settlement for centralized land clearing projects shall be implemented according to regulations for infrastructure construction projects in communes under Program 135 (Project 2) as approved by the Prime Minister's Decision No. 1722/QĐ-TTg dated September 2, 2016, approving the National Target Program on Sustainable Poverty Reduction for the period 2016-2020.

c) Implementation of the policy supporting scattered water supply

Based on the list of households supported for scattered water supply approved by the competent authority, and the registration of households regarding the implementation method, the Commune People's Committee will compile the demand and categorize it according to the implementation method (households receiving water containers such as jars, stecs, water storage devices; households building their own water tanks; households digging wells or creating alternative water sources) and send it to the District Finance - Planning Office and the Ethnic Affairs Office at the district level. The Ethnic Affairs Office at the district level will review and report to the District People's Committee to decide on the support level for each household. The support level shall not exceed the national support level approved by the competent authority for each household. The allocation and payment to beneficiaries according to the implementation methods are as follows:

- For households receiving water containers such as jars, stecs, or water storage devices: Based on the list of registered households, the supply contract between the agency assigned by the competent authority and the supplier of water containers; the actual quantity of water containers supplied to households based on the handover certificate between the supplier and each household (signed off by the head of the household), the Commune People's Committee will review and withdraw from the State Treasury to pay to the suppliers of water containers after reaching an agreement with the agency assigned by the competent authority to sign the contract with the supplier.

- For households building their own water tanks, digging wells, or creating alternative water sources: Based on the support standard and the list of registered households, the Commune People's Committee will mobilize political and social organizations at the local level to cooperate with the community to guide and assist households in implementing these tasks. After the completion acceptance certificate (signed by the household and at least one local political organization) is issued, the Commune People's Committee will review and withdraw from the State Treasury to pay to the households.

d) Support for households with labor needs and capital requirements to purchase agricultural tools and machinery for agricultural services or other industries to increase income

Based on the approved list of households, the Commune People's Committee will compile and send it to the Ethnic Affairs Office and the District Finance - Planning Office for review and reporting to the District People's Committee to decide on support, serving as the basis for the Commune People's Committee to withdraw from the State Treasury and pay to the beneficiaries.

đ) Regarding the documents sent to the State Treasury when withdrawing the budget estimate

The annual budget estimate assigned by the competent authority; the withdrawal form for the budget estimate as prescribed; the Decision of the District People's Committee on the support level for each household according to each policy.

e) Regarding the responsibility for expenditure control

The State Treasury shall control payments to ensure that the support funds are disbursed in accordance with the policies and approved lists pursuant to the Decision of the People's Committee at the district level and the People's Committee at the commune level shall be responsible for the accuracy of the acceptance certificates and the proper use of the support funds for their intended purposes and beneficiaries.

2. Regarding support for the resettlement and stabilization of ethnic minority households still practicing shifting cultivation and nomadic lifestyles

a) For community investment support

- Investment capital support: Advance payments and disbursements of capital for projects and works (land compensation, land clearance, leveling of residential land, opening up production land; construction of transportation roads, small-scale electricity, irrigation systems, water supply systems, classrooms, kindergartens, and communal houses in villages and other essential facilities according to actual needs) shall be carried out in accordance with the Construction Law, the Bidding Law, the Land Law, and guiding documents.

- Management, distribution, and payment of support funding for community development officers and the application of new scientific and technological techniques and seeds shall be implemented in accordance with the State Budget Law and guiding documents.

b) Direct support for households engaged in shifting cultivation and nomadic lifestyles transitioning to permanent settlement

- Support for housing construction, water supply infrastructure, production development, and food purchase:

+ For support in constructing housing and water supply infrastructure: In cases where households undertake these tasks but require advance funding to purchase materials, the People's Committee at the commune level shall compile a list of households requesting advances and process the advance payments for them to implement the policy. The maximum advance amount is 60% of the state budget support allocated to each household. Upon completion of the project, based on the acceptance results for each household, the People's Committee at the commune level shall make payments to the households; simultaneously, procedures for recovering the advanced amounts shall be processed.

In cases where households require material supply, the People's Committee at the commune level shall compile the material requirements of the households. Based on the quantity of materials registered by the households and the specific conditions of each village, the People's Committee at the commune level, after obtaining the consensus of the households, shall enter into contracts with material suppliers. These suppliers shall provide materials to the households in the villages. Based on the handover certificate between the contractor and each household (signed by the household head and confirmed by the village representative), the People's Committee at the commune level shall pay the contractor according to the current regulations.

In cases where households lack the ability to construct housing and water supply infrastructure themselves, based on the number of households registered and the specific conditions of each village, the People's Committee at the commune level (or units assigned by the People's Committee at the commune level) shall enter into contracts with contractors (or introduce and guide households to enter into contracts with contractors) to construct housing and water supply infrastructure for the households. Based on the handover certificate between the contractor and each household (signed by the household head and confirmed by the village representative), the People's Committee at the commune level shall pay the contractor according to the current regulations.

+ For support in production development and food purchase:

Based on the support list of households approved by competent authorities and the registration of households regarding implementation methods, the People's Committee at the commune level shall compile the needs and classify them according to the implementation methods (receiving in-kind or receiving in cash) as the basis for inspection, control, and distribution of funds for implementation. Distribution and payment shall be made according to the following methods:

For households receiving in-kind: Based on the household registration list, the supply contract between the unit assigned by competent authorities and the supplier; the handover certificate of actual quantities delivered to households between the supplier and each household (signed by the household head and confirmed by the village representative), the People's Committee at the commune level shall inspect and pay the suppliers according to current regulations.

For households receiving in cash: Based on the list of households registered with confirmation from the village representative, the People's Committee at the commune level shall pay the households according to current regulations.

- For support in laying foundations for houses (in areas where permanent settlement is interspersed) and relocation expenses: Based on the list of households approved by competent authorities, the People's Committee at the commune level shall direct political and social organizations in the locality to cooperate with the community to guide and assist households in implementing these activities. The People's Committee at the commune level shall base its actions on the results of inspections, acceptance of quantities, projects, appraisals, and make payments to households according to regulations.

3. For contents and policies of Decision No. 2085/QĐ-TTg within the scope of national target program contents, projects, and activities, the national target program funds shall be integrated to implement these policies. Budget preparation, management, distribution, payment, and organization of implementation must comply with current regulations applicable to national target programs.

Article 4. Accounting reports and final accounts

1. Central budget funds supporting the implementation of policies as stipulated in Decision No. 2085/QĐ-TTg shall be recorded and settled according to current regulations for local government revenue and expenditure.

a) Funds for implementing policies to support production land, occupational change, and scattered domestic water supply for poor ethnic minority households and poor households in villages in special difficulties in Zone III communes shall be recorded and consolidated into the state budget as follows:

- For policy support contents, funds allocated to provincial agencies and units for implementation shall be recorded, consolidated, and settled into provincial-level budget expenditures;

- For other policy support contents, budgets or supplementary provincial-level budgets with specific objectives allocated to district-level budgets for implementation:

+ In cases where support funds are allocated to district-level agencies and units for implementation or district-level budgets delegate authority to village-level budgets for implementation, such funds shall be recorded, consolidated, and settled into district-level budget expenditures;

+ In cases where supplementary district-level budgets with specific objectives are allocated to village-level budgets for implementation, such funds shall be recorded and consolidated into village-level budget expenditures.

b) The People's Committee at the commune level and the Finance and Planning Office at the district level shall be responsible for coordinating with the State Treasury and relevant agencies to monitor the disbursement of funds for implementation.

Monthly, the People's Committee at the commune level and the Finance and Planning Office at the district level shall report to the People's Committee at the district level on the results and progress of fund disbursements for submission to the Department of Finance, the Department of Planning and Investment, and the ethnic affairs agency at the provincial level for consolidation and reporting to the People's Committee at the provincial level. The People's Committee at the provincial level shall report on the progress of implementation every six months, at year-end, and submit final accounts to the National Ethnic Minorities Committee, the Ministry of Finance, and the Ministry of Planning and Investment.

2. Cases of direct financial support to households and workers: Record under Item 7100 "Expenditure on collective economic and community support," Sub-item 7149 "Others" of the State Budget Manual.

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 People's Committee at the provincial level, based on the policy content as stipulated in Decision No. 2085/QĐ-TTg and the guidance provided in this Circular, shall organize the review, identification of beneficiaries and funding needs, and the development and approval of the Implementation Plan for local policies during the 2017-2020 period (as per Tables 01, 02, 03, 04 attached to this Circular) and annual plans (as per Tables 05, 06, 07, 08 attached to this Circular) for submission to the National Ethnic Minorities Committee for review before approval.

2. The Implementation Plan must clearly specify the total number of households benefiting from the policy, the number of households and funding required for each policy component, along with explanatory reports and requests for approval, to be submitted to the National Ethnic Minorities Committee for review and comments (according to the attached forms).

The People's Committee at the provincial level shall specify detailed formats and reporting procedures at the local level to facilitate reviews, consolidations for the development of Implementation Plans, and compliance with central reporting requirements.

3. Based on approved Implementation Plans and annual implementation results, the People's Committee at the provincial level shall compile the annual funding plan for policy implementation as per Decision No. 2085/QĐ-TTg and submit it to the National Ethnic Minorities Committee together with the planning period for socio-economic development and annual budget estimates according to the guidelines of the Ministry of Finance and the Ministry of Planning and Investment.

4. The People's Committee at the provincial level shall assign the ethnic affairs agency at the provincial level to lead and coordinate with relevant departments to assist the People's Committee at the provincial level:

a) Guide the People's Committee at the district level in developing implementation plans for policies within their jurisdiction and implement them according to annual plans;

b) Consolidate and coordinate with the Department of Finance and the Department of Planning and Investment to develop the state budget estimate plan for provincial policy implementation and report to the People's Committee at the provincial level;

c) Issue regulations on integrating national target program funds and other sources of funding to implement similar policy components as stipulated in Decision No. 2085/QĐ-TTg, in accordance with local conditions;

d) Implement and monitor, evaluate the execution of policies according to plans, ensuring effectiveness and sustainability; consolidate the results of policy implementation and report to the People's Committee at the provincial level.

5. Annually, the People's Committee at the provincial level shall report on the implementation of policies as per Decision No. 2085/QĐ-TTg to the National Ethnic Minorities Committee, the Ministry of Planning and Investment, and the Ministry of Finance for consolidation and reporting (Tables 04, 05, 06, 07, 08, 09, 10 attached to this Circular).

Article 6. Effectiveness

This Circular takes effect from November 20, 2017. Any issues encountered during implementation should be reported to the Ministry of Finance for consideration and resolution.

Any issues encountered during implementation should be reported to the Ministry of Finance for consideration and resolution./.