Circular No. 110/2012/TT-BTC Amending and Supplementing Certain Articles of Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance on the System of State Budget Itemization

CIRCULAR

Amending and supplementing some Articles of

Decision No. 33/2008/QĐ-BTCdated June 2, 2008

of the Minister of Financeon the budget classification system

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 37/2010/NĐ-CP dated April 7, 2010 on the preparation, review, approval, and management of urban planning;

Pursuant to Decree No. 115/2011/NĐ-CP dated December 14, 2011 of the Government amending and supplementing Point 2, Section IV Part B of the detailed list of fees and charges issued together with Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government;

Pursuant to Decree No. 15/2012/NĐ-CP dated March 9, 2012 of the Government detailing implementation of certain Articles of the Law on Minerals;

Implementing Decision No. 2406/QĐ-TTg dated December 18, 2011 of the Prime Minister promulgating the List of National Target Programs for the period 2012-2015;

CONSIDERING the proposal of the Director of the State Budget Department,

To meet the requirements of state budget management, the Minister of Finance issues this Circular amending and supplementing the State Budget Classification; specifically as follows:

Article 1. Supplement the Chapters established in Appendix No. 01; amend and supplement the names and accounting instructions for the Items and Sub-items established in Appendix No. 03; and supplement the project codes and accounting instructions for the National Target Programs established in Appendix No. 04 attached to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the State Budget Classification system:

1. Supplement the Chapter at the district level: Chapter 683 "Ethnic Minority Affairs".

2. Supplement Item 1250 "Revenue from Granting Mineral Exploitation Rights" and supplement the Sub-item of Item 1250 "Revenue from Granting Mineral Exploitation Rights":

Supplement Sub-item 1251: Revenue from Granting Mineral Exploitation Rights.

3. Supplement the Sub-item of Item 3000 "Special Administrative Fees": Sub-item 3009 "Fees for Issuing Permits to Foreign Vessels and Boats".

4. Supplement the Sub-item of Item 3050 "Administrative Fees in Other Fields": Sub-item 3063 "Fees for Issuing Master Plans".

5. Amend the name of the Sub-item of Item 7000 "Professional Expenses of Each Sector": Sub-item 7017 "Costs for Implementing Scientific Research Projects under Regulations", to: Cost Allocation for Implementing Scientific Research Projects under Regulations.

Sub-item 7017 shall be used to account for allocated funds for implementing research projects and programs under regulations, including savings under such regulations.

6. Amend the name of Item and supplement the Sub-item of Item 8050 "Business Support Costs":

a) Amend the name of Item 8050 "Business Support Costs", to: Business Support Costs and State Funds.

b) Supplement Sub-item 8055: Supporting and Supplementing the Road Maintenance Fund.

7. Amend the name and supplement the project code of the National Target Program on Poverty Reduction:

a) Amend the name of Code 0010 "National Target Program on Poverty Reduction", to: National Target Program on Sustainable Poverty Reduction.

b) Amend the name of Code 0017 "Project to Support Development of Essential Infrastructure in Particularly Difficult Communes in Coastal Areas and Islands", to: Project to Support Investment in Infrastructure in Poor Districts, Particularly Difficult Communes in Coastal and Island Areas.

c) Supplement Code 0021: Project to Support Investment in Infrastructure in Particularly Difficult Communes, Border Communes, Safe Zones; and Particularly Difficult Villages.

8. Supplement the project codes of the National Target Program on Population and Family Planning:

a) Code 0041: Project for Early Detection of Congenital Abnormalities, Diseases, and Imbalances in Sex Ratios at Birth.

b) Code 0042: Project to Enhance Capacity, Communication, and Monitoring and Evaluation of Implementation of the Program.

9. Supplement the project codes of the National Target Program on Clean Water and Environmental Sanitation in Rural Areas:

a) Code 0076: Project for Rural Domestic Water Supply and Environmental Sanitation.

b) Code 0077: Project to Enhance Capacity, Communication, and Monitoring and Evaluation of Implementation of the Program.

10. Supplement the project codes of the National Target Program on Culture:

a) Code 0104: Project to Support Development of Entertainment Facilities for Children in Mountainous, Remote, Border, and Island Areas.

b) Code 0105: Project to Invest in Developing Traditional Art Forms.

c) Code 0106: Project to Strengthen Capacity of Grassroots Cultural Workers, Communication, and Monitoring and Evaluation of Implementation of the Program.

11. Supplement the project codes of the National Target Program on Education and Training:

a) Code 0123: Project to Support Education in Mountainous Areas, Ethnic Minority Areas, and Difficult Areas; Support for Specialized Schools and Teacher Training Institutes.

b) Code 0124: Project to Enhance Capacity of Program Managers and Monitoring and Evaluation of Implementation of the Program.

12. Supplement the project codes of the National Target Program on Crime Prevention and Control:

a) Code 0142: Project to Invest in Equipment, Weapons, Tools, and Technical Devices for Police Investigation Units at All Levels.

b) Code 0143: Project to Enhance Education, Communication, and Monitoring and Evaluation of Implementation of the Program.

c) For the project to enhance capacity in crime prevention and control related to the environment, it will be accounted for under Code 0138 "Project to Enhance Capacity for Environmental Crime Prevention and Control Forces".

d) For the project to enhance vocational training capacity for prisoners in detention centers, it will be accounted for under Code 0141 "Enhancing Educational and Vocational Training Capacity for Prisoners in Detention Centers".

13. Supplement the project codes of the National Target Program on Drug Prevention and Control:

a) Code 0163: Project to Equip Combat and Narcotics Testing Equipment for People's Public Security Forces.

b) Code 0164: Project to Equip and Enhance Capacity for Drug Crime Prevention and Control for Specialized Forces within the Border Guard and Coast Guard - Ministry of Defense.

c) Code 0165: Project to Enhance Capacity for Drug Crime Prevention and Control for Customs Forces.

d) For the project on information dissemination, monitoring, and evaluation of drug prevention and control program implementation, it will be accounted for under Code 0162 "Project on Information Dissemination for Drug Prevention and Control; Enhanced International Cooperation; Management, Inspection, and Supervision of Program Implementation".

14. Supplement the project codes of the National Target Program on Climate Change Response:

a) Code number 0357: Project to enhance capacity, communication, and monitoring, evaluation of the Program implementation.

b) For the Project on assessing the degree of climate change and sea level rise, it shall be accounted for under Code number 0352 "Project on assessing the degree of climate change, developing climate change scenarios and sea level rise".

15. Supplement project code numbers for the National Target Program on Health:

a) Code number 0378: Project to prevent and control certain dangerous diseases for the community (leprosy, tuberculosis, malaria, dengue fever, cancer, hypertension, diabetes, mental health protection for the community and children, chronic obstructive pulmonary disease and chronic respiratory diseases).

b) Code number 0381: Project to enhance capacity, communication, and monitoring, evaluation of the Program implementation.

16. Supplement the program code number for the National Target Program on Remediation and Improvement of Environmental Pollution (code number 0450) and supplement project code numbers for the National Target Program on Remediation and Improvement of Environmental Pollution:

a) Code number 0451: Project to remediate pollution and improve the environment in craft villages severely polluted.

b) Code number 0452: Project to improve and restore the environment in areas severely polluted due to residual pesticides.

c) Code number 0453: Project to collect and treat wastewater from Class II cities in the Nhu River - Day River basin, Ca River, and Dong Nai River system.

17. Amend the name and account for the project code number of the National Target Program on Employment:

a) Change the name of Code number 0250 "National Target Program on Employment" to: "National Target Program on Employment and Vocational Training".

b) For the Project on borrowing funds to create jobs from the National Employment Fund, it shall be accounted for under Code number 0251 "Project on Borrowing Funds to Create Jobs".

18. Account for project code numbers for the National Target Program on Food Safety Sanitation and the National Target Program on Bringing Information to Mountainous Areas, Remote Areas, Border Areas, and Islands:

a) For the Project on enhancing the capacity of the food safety quality testing system, it shall be accounted for under Code number 0173 "Project on Enhancing the Capacity of Food Safety Quality Testing; Building a Food Poisoning Surveillance System, Foodborne Diseases, and Food Contamination Risk Analysis".

b) For the Project on enhancing the capacity of grassroots information and communication officers in mountainous areas, remote areas, border areas, and islands, it shall be accounted for under Code number 0431 "Project on Enhancing the Capacity of Grassroots Information and Communication Officers".

c) For the Project on enhancing infrastructure for the grassroots information and communication system in mountainous areas, remote areas, border areas, and islands, it shall be accounted for under Code number 0432 "Project on Enhancing Infrastructure for the Grassroots Information and Communication System".

Article 2. Effective Date

This Circular takes effect from August 16, 2012.

The provisions amended and supplemented in this Circular shall be implemented from the 2012 budget year.

Article 3. Implementation Organization

1. The components of projects and programs assigned code numbers in this Circular must be accounted for according to the corresponding project and program code numbers as prescribed in this Circular.

Any remaining funds of projects under the National Target Programs from the 2011 fiscal year and earlier, now transferred into the projects of the National Target Program for the 2012-2015 period, when transferred to the 2012 fiscal year for use, must be accounted for according to the code numbers specified in this Circular.

2. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to promptly report to the Ministry of Finance for further study and specific guidance./.