Decree No. 11/2023/NĐ-CP on the establishment and operational regulations of the Fisheries Development Support Fund of Khanh Hoa

DECREE

Regarding the establishment and operational regulations

of the Fisheries Development Support Fund of Khanh Hoa

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Fisheries Law dated November 21, 2017;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to Resolution No. 55/2022/QH15 dated June 16, 2022 on piloting certain special mechanisms and policies for the development of Khanh Hoa Province;

At the proposal of the Minister of Agriculture and Rural Development;

The Government issues this Decree on the establishment and operational regulations of the Fisheries Development Support Fund of Khanh Hoa.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Decree stipulates the establishment and operational regulations of the Fisheries Development Support Fund of Khanh Hoa (hereinafter referred to as the Fund).

2. This Decree applies to the People's Committee of Khanh Hoa Province, the People's Committees of other provinces and centrally governed cities that provide financial support to the Fund, and relevant agencies, organizations, and individuals involved in the establishment and operation of the Fisheries Development Support Fund of Khanh Hoa.

Article 2. Name and Legal Status of the Fund

1. Name: Fisheries Development Support Fund of Khanh Hoa.

2. The Fisheries Development Support Fund of Khanh Hoa is a national fund established by the Government and directly managed by the People's Committee of Khanh Hoa Province with the aim of mobilizing additional resources to serve the development of fisheries, investment in port infrastructure, processing facilities, post-harvest services, and essential projects for disaster prevention and relief, serving civilian needs in Truong Sa District which have not been funded or sufficiently funded by the state budget.

3. The Fisheries Development Support Fund of Khanh Hoa operates under the model of a public service unit subordinate to the People's Committee of Khanh Hoa Province; it does not operate for profit-making purposes.

4. The Fisheries Development Support Fund of Khanh Hoa has legal personality, its own seal, and is entitled to open bank accounts for funds from the state budget at the State Treasury and for funds from organizations, businesses, and individual sponsors at the State Treasury or commercial banks in accordance with the provisions of the law.

Article 3. Tasks of the Fund

1. Receiving, managing, and using the Fund's financial sources in accordance with the provisions.

2. Providing financial support for activities and projects serving the development of fisheries, investment in fisheries development, investment in port infrastructure, processing facilities, post-harvest services, and essential projects for disaster prevention and relief, serving civilian needs in Truong Sa District which have not been funded or sufficiently funded by the state budget.

3. Implementing accounting and reporting systems in accordance with this Decree and relevant laws.

4. To comply with inspections, audits, and reviews conducted by authorized state agencies in accordance with the law.

5. Publicly announcing the operational regulations, results of operations, and reports on the implementation of the Fund in accordance with this Decree and relevant laws.

6. Other tasks as prescribed by law.

Chapter II

ORGANIZATIONAL STRUCTURE OF THE FUND

Article 4. Organizational Structure of the Fund

1. Management Board of the Fund.

2. Executive Office of the Fund.

Article 5. Management Board of the Fund

1. The Management Board of the Fund shall consist of no more than five members, including: Chairman, one Vice-Chairman, and Members.

2. The Chairman of the Management Board of the Fund is a representative of the leadership of the People's Committee of Khanh Hoa Province.

3. The Vice-Chairman and Members are leaders of the Department of Finance, Department of Planning and Investment, Department of Agriculture and Rural Development of Khanh Hoa Province, and a representative of the leadership of the People's Committee of Truong Sa District.

4. The appointment, removal, and dismissal of members of the Management Board of the Fund are decided by the Chairman of the People's Committee of Khanh Hoa Province.

Article 6. Management Body of the Fund

1. The management body of the Fund includes: Director, Deputy Director, Chief Accountant, and other professional staff.

2. The Director of the management body of the Fund shall be appointed or relieved from duty by the Chairman of the People's Committee of Khanh Hoa Province upon the proposal of the Chairman of the Fund Management Board.

3. The Deputy Director and Chief Accountant of the management body of the Fund shall be proposed for appointment or relief from duty by the Director of the management body of the Fund to the Chairman of the Fund Management Board for consideration and submission to the Chairman of the People's Committee of Khanh Hoa Province for approval.

4. Professional staff of the management body of the Fund shall be decided by the Director of the management body of the Fund after obtaining the approval of the Chairman of the Fund Management Board.

Chapter III

 REGULATIONS ON THE OPERATIONS OF THE FUND

Article 7. Principles of Operation of the Fund

1. The Fund operates in accordance with current laws, as stipulated in this Decree, and in accordance with the Charter of the Fund issued by the People's Committee of Khanh Hoa Province. The use of the Fund must be in line with its purpose, economical, timely, and effective.

2. Regularly mobilize organizations and individuals both within and outside the country to support and sponsor the Fund to promote the supplementation of resources serving the development of fishing, investment in developing fishing, investment in port infrastructure projects, processing facilities, post-harvest services for fishing, and other essential projects for disaster prevention and mitigation, serving civilian needs in Truong Sa District that have not been funded or sufficiently funded by the state budget.

Article 8. Principles of Work of the Fund Management Board

1. Members of the Fund Management Board work on a part-time basis, emphasizing personal responsibility of the Chairman of the Board and members of the Fund Management Board. The Fund Management Board performs assigned tasks and powers in accordance with their authority.

2. Members of the Fund Management Board are responsible before the law and the head of the managing agency for the performance of assigned tasks, results of work, voting opinions, and resolutions and decisions passed by the Fund Management Board.

3. Members of the Fund Management Board may utilize personnel from their place of employment to advise and implement assigned tasks.

Article 9. Principles of Work of the Management Body of the Fund

1. Members of the management body of the Fund work on a part-time basis, performing assigned tasks and powers in accordance with their authority.

2. The Director of the management body of the Fund is the legal representative of the Fund, accountable to the Fund Management Board and the law for all professional activities of the Fund.

3. The Deputy Director of the management body of the Fund performs tasks assigned by the Director of the management body of the Fund, accountable to the Director of the management body of the Fund and the law for the tasks assigned. In case the Director of the management body of the Fund is absent, the Director of the management body of the Fund authorizes the Deputy Director of the management body of the Fund to perform the Director's duties.

4. The Chief Accountant of the management body of the Fund has duties and powers as prescribed by accounting laws.

5. Professional staff of the management body of the Fund have the duty to advise and organize the implementation of tasks assigned by the Director of the management body of the Fund.

6. The duties and powers of the management body of the Fund are implemented in accordance with the Charter of the organization and operation of the Fund issued by the People's Committee of Khanh Hoa Province.

Article 10. Working Regime of the Management Board of the Fund

1. The Management Board of the Fund operates under a collective regime, deciding by majority vote, and in case of equal votes, the decision will be made according to the voting side of the Chairman of the Management Board of the Fund.

a) The Management Board of the Fund convenes regular meetings to examine and decide on issues within its authority and responsibility. The Management Board of the Fund convenes extraordinary meetings to address urgent issues when necessary.

b) Meetings of the Management Board of the Fund must have at least two-thirds of the total number of members present. The content and conclusions of the Management Board of the Fund's meetings must all be recorded in minutes, resolutions (if necessary), and sent to all members of the Management Board of the Fund.

2. The tasks and powers of the Management Board of the Fund shall be implemented in accordance with the Regulations of the Fund issued by the People's Committee of Khanh Hoa Province.

Chapter IV

FINANCIAL MECHANISM

Article 11. Financial Sources of the Fund

1. Support from the state budget of provinces and centrally governed cities.

2. Contributions, aid, and sponsorship from domestic and foreign organizations and individuals, including voluntary contributions or purposeful sponsorship.

3. Interest from deposit accounts (if any).

4. Annual surplus of the Fund.

5. Other lawful sources (if any).

Article 12. Expenditure Content

1. Implement support for activities and projects serving the promotion of fishing development; investment in infrastructure projects such as fishery ports, processing facilities, post-harvest services, and other essential projects for disaster prevention and relief, serving civilian needs in Truong Sa District which have not been invested in by the State or insufficiently invested by the State.

2. Operating expenses of the Fund include: allowances as prescribed, office supplies, meeting allowances, and other necessary expenses decided by the People's Committee of Khanh Hoa Province. Operating expenses of the Fund are allocated from the regular budget of relevant agencies and units under the People's Committee of Khanh Hoa Province and other lawful revenues (if any).

Article 13. Financial, Accounting, and Audit Regime

1. Financial regime:

a) Annually, the Fund management agency establishes a financial plan including: activity plan, revenue plan, financial expenditure plan, and sends it to the Department of Finance and the Department of Agriculture and Rural Development for submission to the People's Committee of Khanh Hoa Province for approval;

b) Annually, the Fund management agency prepares financial reports and final accounts in accordance with laws on finance and accounting;

c) The Fund's annual surplus is carried over to the next year.

2. Accounting, audit, asset management, and financial transparency regime

a) Carry out bookkeeping and accounting in accordance with the law;

b) Manage and use assets in accordance with the law;

c) Conduct independent auditing of financial reports.

Article 14. Reporting, Approval of Budget Estimates, Final Accounts

1. Annually, at the time required to build the state budget estimate as prescribed, the Fund management agency is responsible for reporting on the current year's income and expenditure situation of the Fund and the projected income and expenditure of the Fund for the budget year according to the form prescribed by the People's Committee of Khanh Hoa Province, to be submitted to the Department of Finance for consolidation and presentation to the People's Committee for review by the People's Council of Khanh Hoa Province in accordance with the State Budget Law.

2. Annually, the People's Committee of Khanh Hoa Province reports to the Ministry of Finance on the implementation of the current year's financial plan, the next year's financial plan, and the final accounts of the Fund's income and expenditure, to be reported to the Government together with the budget estimate and final accounts of the state budget in accordance with the State Budget Law and guiding documents.

3. The use of funds from the Fund for Developing Fishing Industry in Khanh Hoa to implement tasks as stipulated in Article 10 of this Decree shall be settled as follows:

a) For tasks involving expenditures using part or all of the capital sourced from the state budget, they shall be settled according to the current regulations of the law on construction, public investment, and state budget;

b) For tasks involving expenditures using capital from the Fund that does not originate from the state budget, they shall be settled according to the current regulations of the law on investment and construction and the requirements of the sponsoring organizations and individuals in line with practical realities and the Party and State's policies on developing Truong Sa Island District (if applicable).

4. At the end of the year, the Fund management agency is responsible for reporting the final accounts of the Fund's income and expenditure according to the form prescribed by the People's Committee of Khanh Hoa Province, to be submitted to the Department of Finance and the Department of Agriculture and Rural Development for submission to the People's Committee of Khanh Hoa Province in the first quarter of the following year. The People's Committee of Khanh Hoa Province directs and organizes inspections and approvals of the Fund's final accounts in accordance with current regulations.

5. For the Fund's income and expenditure originating from the state budget, at the end of the year, the Fund management agency is responsible for reporting the final accounts to the provincial finance agency of Khanh Hoa to record income and expenditure in the state budget and consolidate into the final accounts of the Khanh Hoa provincial budget in accordance with current regulations.

Article 15. Inspection and Supervision of the Fund's Activities

1. The Fund shall be subject to inspection, examination, and audit by state agencies in accordance with the provisions of the law.

2. The People's Committee of Khanh Hoa Province shall direct, inspect, and supervise the activities of the Fund in accordance with the provisions of the law.

Chapter V

RESPONSIBILITIES OF RELATED AUTHORITIES

IMPLEMENTATION AND ENFORCEMENT

Article 16. Responsibilities of Related Authorities

1. The Ministry of Agriculture and Rural Development shall be responsible for leading and coordinating with the Ministry of Finance, related ministries and sectors, and the People's Committee of Khanh Hoa Province to inspect and supervise the implementation of this Decree.

2. The People's Committee of Khanh Hoa Province shall be responsible for:

a) Managing the Khanh Hoa Fishery Development Support Fund in accordance with this Decree and relevant laws;

b) Issuing the Charter on the organization and operation of the Khanh Hoa Fishery Development Support Fund and the forms as stipulated in Article 14 of this Decree;

c) Organizing the mobilization of support from the state budget of provinces and centrally-administered cities; mobilizing financial contributions from domestic and foreign organizations and individuals for the Fund;

d) Coordinating with the Ministry of Agriculture and Rural Development, the Ministry of Finance, and related ministries and governmental agencies to inspect and supervise the implementation of the Khanh Hoa Fishery Development Support Fund;

đ) Managing and supervising the activities of the Khanh Hoa Fishery Development Support Fund;

e) Organizing regular and spot inspections of the preparation of work plans for revenue collection, expenditure, and management and utilization of revenue sources of the Fund in accordance with the provisions of the law;

g) Directing the public disclosure of information about the Fund in accordance with this Decree and relevant legal provisions;

h) Before constructing infrastructure projects at fish ports, processing facilities, post-harvest services for fisheries, and other essential projects to prevent natural disasters and serve civilian needs in Truong Sa District, it must reach an agreement in writing with the Ministry of National Defense.

3. Provincial People's Committees of centrally-administered cities may use local budgets to support the Fund.

Article 17. Effective Date

This Decree takes effect from the date of issuance and shall be implemented within the period specified in Resolution No. 55/2022/QH15 of the National Assembly on piloting certain special mechanisms and policies for the development of Khanh Hoa Province.

Article 18. Responsibility for Implementation

The Minister, Heads of ministerial-level agencies, Heads of governmental agencies under the Government, Chairmen of Provincial People's Committees of centrally-administered cities, and related agencies, organizations, and individuals shall be responsible for implementing this Decree.