Joint Circular No. 113/1999/TTLT-BTC-TCDD guiding the分级制度、管理、拨发和结算测绘经费及土地管理经费的事宜。

JOINT CIRCULAR

JOINT CIRCULAR NO. 113/1999/TTLT-BTC-TCĐC OF THE MINISTRY OF FINANCE AND THE LAND ADMINISTRATION GENERAL DEPARTMENT DATED SEPTEMBER 23, 1999 GUIDING THE GRADING, MANAGEMENT, ISSUE, AND SETTLEMENT OF EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT

BASED ON DECREE NO. 87/CP OF DECEMBER 19, 1996 OF THE GOVERNMENT PROVIDING DETAILS ON THE GRADING OF MANAGEMENT, PREPARATION, IMPLEMENTATION, AND SETTLEMENT OF THE STATE BUDGET; DECREE NO. 51/1998/NĐ-CP OF JULY 18, 1998 OF THE GOVERNMENT AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF DECREE NO. 87/CP.
THE MINISTRY OF FINANCE AND THE LAND ADMINISTRATION GENERAL DEPARTMENT GUIDE THE IMPLEMENTATION OF THE REGIME FOR MANAGEMENT, ISSUE, AND SETTLEMENT OF EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT AS FOLLOWS:

1- Combating fake goods is the responsibility of all Ministries, sectors, People's Committees at all levels, political and social organizations, enterprises, business households, and the entire population.

1. THIS CIRCULAR APPLIES ONLY TO EXPENSES FOR SERVICES RELATED TO SURVEYING MAPS AND LAND MANAGEMENT UNDER THE OPERATIONAL EXPENSES. OTHER OPERATIONAL EXPENSES AND OTHER TYPES OF EXPENSES ARE NOT WITHIN THE SCOPE OF THIS CIRCULAR.

2. EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT OF THE LAND ADMINISTRATION GENERAL DEPARTMENT ARE COVERED BY THE CENTRAL BUDGET; EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT OF THE PROVINCE LAND ADMINISTRATION DEPARTMENTS ARE COVERED BY THE LOCAL BUDGET.

II - GRADING OF TASKS FOR EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT

1. TASKS FOR EXPENSES FROM THE CENTRAL BUDGET:

- ESTABLISHING COORDINATE NETWORKS, HEIGHT LEVELS AT DIFFERENT RANKS AND CLASSES, NATIONAL ASTRONOMICAL NETWORKS, NATIONAL GRAVITY NETWORKS, AND BASIC LAND ADMINISTRATION NETWORKS.

- SURVEYING AND ESTABLISHING TOPOGRAPHIC MAPS AT VARIOUS RATIOS (ON LAND, ON SEA, AT BORDERS, AND ADMINISTRATIVE BOUNDARIES).

- EXPENSES FOR EDITING, PRINTING, DIGITIZING, AND PRINTING TOPOGRAPHIC MAPS AT VARIOUS RATIOS; NATIONAL ADMINISTRATIVE MAPS.

- AIR PHOTOGRAPHY FLIGHTS AND PURCHASE OF AERIAL PHOTOGRAPHS AND REMOTE SENSING IMAGES FOR SURVEYING AND ESTABLISHING TOPOGRAPHIC MAPS AND ESTABLISHING LAND ADMINISTRATION PHOTOGRAPHS TO BE PROVIDED TO LOCALITIES FOR CONTINUOUS DETAIL SURVEYING TO ESTABLISH LAND ADMINISTRATION MAPS.

- MANAGING THE COLLECTION, PROCESSING, AND STORAGE OF LAND ADMINISTRATION INFORMATION AT THE CENTRAL LEVEL.

- EXPENSES FOR PERIODIC NATIONAL LAND INVENTORY AS REQUIRED BY THE LAND LAW, INCLUDING: PREPARING, PRINTING, ISSUING GUIDANCE DOCUMENTS AND FORMS FOR INVENTORY; TRAINING; AGGREGATING AND PROCESSING NATIONAL INVENTORY DATA.

- ESTABLISHING NATIONAL CURRENT STATUS AND PLANNING LAND USE MAPS.

- INSPECTING AND CHECKING LAND USE SITUATIONS AS REQUIRED BY THE GOVERNMENT.

- EXPENSES FOR MODEL TRIALS SERVING THE CONSTRUCTION OF PROCEDURES, STANDARDS, AND ECONOMIC TECHNICAL RATES AS REQUIRED BY SURVEYING MAPS AND LAND MANAGEMENT.

- SPECIALIZED TRAINING.

- PURCHASING SPECIAL EQUIPMENT TO SERVE SURVEYING MAPS AND LAND MANAGEMENT WORK FOR SUBORDINATE UNITS OF THE LAND ADMINISTRATION GENERAL DEPARTMENT.

Clause 2. Tasks funded by the local budget:

- SURVEYING PRIMARY AND SECONDARY LAND ADMINISTRATION NETWORKS; DRAWING LAND ADMINISTRATION MAPS IN AREAS WITHOUT PHOTOGRAPHS; DRAWING DETAIL LAND ADMINISTRATION MAPS AFTER RECEIVING LAND ADMINISTRATION PHOTOGRAPHS FROM THE LAND ADMINISTRATION GENERAL DEPARTMENT DOWN TO WARD AND COMMUNE LEVELS.

- REGISTERING LAND AND ISSUING LAND USE RIGHTS CERTIFICATES.

- STATISTICAL REPORTING ON ANNUAL LAND USE SITUATIONS.

- PERIODIC NATIONAL LAND INVENTORY AS REQUIRED BY THE LAND LAW.

- CORRECTING LAND CHANGES.

- EVALUATING AND CLASSIFYING LAND.

- COUNTY AND COMMUNE LEVEL LAND USE PLANNING; PROVINCE LEVEL LAND USE PLANS.

- MANAGING THE COLLECTION, PROCESSING, AND STORAGE OF LAND ADMINISTRATION INFORMATION AT THE LOCAL LEVEL.

- PURCHASING SPECIAL EQUIPMENT TO SERVE SURVEYING MAPS AND LAND MANAGEMENT WORK AT THE LOCAL LEVEL.

- ESTABLISHING LOCAL ADMINISTRATIVE MAPS AND SPECIAL TOPIC MAPS.

- SPECIALIZED TRAINING.

SPECIFIC GRADING FOR PROVINCES, COUNTIES, AND COMMUNES IS DECIDED BY THE PROVINCE PEOPLE'S COMMITTEE.

III - PREPARATION AND IMPLEMENTATION OF THE STATE BUDGET ESTIMATE

1. Establishing budget projections.

1.1 CONTENT OF THE ESTIMATE FOR PROJECTS AND TASKS.

- FOR PROJECTS AND TASKS WITH ECONOMIC TECHNICAL RATES: THE ESTIMATE IS CALCULATED BASED ON THE VOLUME TIMES THE UNIT PRICE AND ANY OTHER COSTS (SEE ATTACHED TABLE). THE SURVEYING UNIT PRICES ARE ESTABLISHED AND ISSUED BY THE LAND ADMINISTRATION GENERAL DEPARTMENT AFTER CONSULTATION WITH RELEVANT MINISTRIES AND SECTORS.

- FOR TASKS WITHOUT OR WITHOUT ECONOMIC TECHNICAL RATES: THE ESTIMATE IS PREPARED BASED ON THE TASKS, VOLUMES OF WORK, AND CURRENT FINANCIAL SPENDING REGIMES; APPROVED BY THE AUTHORIZED BODY.

1.2 PROCEDURE FOR PREPARING THE ESTIMATE.

THE PREPARATION OF THE ESTIMATE FOR OPERATIONAL EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT SHALL BE CONDUCTED IN ACCORDANCE WITH THE PROCEDURE OUTLINED IN CIRCULAR NO. 103/1998/TT-BTC OF JULY 18, 1998 OF THE MINISTRY OF FINANCE "GUIDING THE GRADING, PREPARATION, IMPLEMENTATION, AND SETTLEMENT OF THE STATE BUDGET" AND THE CONTENTS OUTLINED IN POINT 1.1 ABOVE.

2 IMPLEMENTATION OF THE STATE BUDGET ESTIMATE.

2.1 ALLOCATION OF THE BUDGET ESTIMATE ASSIGNED: BASED ON THE BUDGET ESTIMATE FOR THE YEAR ASSIGNED BY THE AUTHORIZED BODY:

- THE LAND ADMINISTRATION GENERAL DEPARTMENT SHALL ASSIGN TASKS AND ALLOCATE THE BUDGET ESTIMATE TO SUBORDINATE UNITS (INCLUDING FUNDS FOR CONTRACTED TASKS WITH ENTERPRISES) IN DETAIL ACCORDING TO THE ITEMS IN THE STATE BUDGET.

- THE PROVINCE LAND ADMINISTRATION DEPARTMENT SHALL ASSIGN TASKS AND ALLOCATE THE BUDGET ESTIMATE TO SUBORDINATE UNITS (INCLUDING FUNDS FOR CONTRACTED TASKS WITH ENTERPRISES) IN DETAIL ACCORDING TO THE ITEMS IN THE STATE BUDGET.

THE ASSIGNMENT OF TASKS AND ALLOCATION OF THE BUDGET ESTIMATE TO UNITS MUST BE ACCURATE BETWEEN THE DETAILS AND THE TOTAL, SENT TO THE MINISTRY OF FINANCE (FOR CENTRALLY MANAGED UNITS), TO THE PROVINCE FINANCE AND PRICE DEPARTMENT (FOR LOCALLY MANAGED UNITS), AND THE STATE TREASURY WHERE TRANSACTIONS TAKE PLACE AS A BASIS FOR MONITORING, ISSUING FUNDS, AND CONTROLLING EXPENDITURE.

THE SAME LEVEL FINANCE AUTHORITIES HAVE THE RESPONSIBILITY TO CHECK THE RESULTS OF THE BUDGET ESTIMATE ALLOCATION BY UNITS. IF THEY DO NOT MATCH THE CONTENTS OF THE BUDGET ESTIMATE ASSIGNED BY THE AUTHORIZED BODY, THEY SHOULD REQUEST THE MAIN MANAGING AUTHORITY TO ADJUST THEM TO BE IN LINE.

BASED ON THE BUDGET EXPENSE ESTIMATE ASSIGNED BY THE AUTHORIZED BODY, UNITS THAT ARE GIVEN TASKS TO CONTRACT WITH ENTERPRISES SHALL SIGN ECONOMIC CONTRACTS AS A BASIS FOR MONITORING, ACCEPTANCE, AND PAYMENT TO ENTERPRISES.

2.2 ISSUANCE OF FUNDS:

Based on the assigned tasks and budget estimates, public service units prepare quarterly budgets for cadastral surveying and land management expenses (divided by month) according to the expenditure items in the state budget's ledger, to be sent to the National Land Administration总局（针对由中央管理的单位）, or the Local Land Administration局（针对由地方管理的单位）, for consolidation and submission to the corresponding financial authorities and the State Treasury where transactions take place.

Each quarter, based on the state budget's capacity, the financial authority will notify the spending limit for cadastral public service units. Until direct notification of the spending limit to the budget-using units is implemented, the Ministry of Finance will notify the spending limit through the National Land Administration总局 to allocate funds to directly subordinate budget-using units; the Financial Bureau - Price Bureau will notify the spending limit through the Local Land Administration局 to allocate funds to directly subordinate budget-using units.

The State Treasury where transactions occur will base its disbursement on the spending limit notification distributed by the superior supervisory authority to the unit, verify the legality of the payment documentation, and the Chief's payment authorization order of the unit to issue advance payments or make payments to the unit, and strictly control expenditures according to Circular No. 40/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance "Guidelines for the Management, Issuance, and Payment of State Budget Expenditures through the State Treasury" and the provisions of this Circular.

The basis for fund disbursement includes:

- Authorization plan documents from competent authorities;

- Annual budget expenditure estimates allocated by competent authorities;

- Approval decisions on economic and technical feasibility studies, budget estimates of approved tasks, plans, and projects;

- Contracts, orders, or work assignment documents;

- Progress reports on task implementation by the unit, including contracted tasks with enterprises; previous quarter's fund usage situation;

- Acceptance records of completed products or steps according to the acceptance regulations of the National Land Administration总局;

- Contract settlements or final settlements of assigned work;

Within the allocation limit of the unit at the State Treasury where transactions occur;

Legal vouchers as prescribed by law;

The Chief's payment authorization order of the unit.

For contracts or orders executed by state-owned enterprises, to ensure funding for the unit, the State Treasury will issue advance payments to the unit based on the progress report from the state agency that signed the contract, but the maximum advance payment shall not exceed 70% of the contract value. The remaining amount will be paid after completion and acceptance according to regulations.

In cases where economic and technical feasibility studies and projects have been approved and are being funded according to the assigned plan, but due to changes in management requirements, location, construction methods, or technologies, the original plan must be re-approved by the competent authority, and the budget adjusted before further construction and funding can proceed. If construction cannot continue, the executing unit must report in writing to the superior authority and establish all necessary legal bases for settlement and final accounting of the completed work, including:

- The Decision to Suspend Construction issued by the competent authority;

- The Inspection Report Confirming the Volume of Completed Work by the competent authority;

- A final cost report for completed work, verified and confirmed by the relevant authorities;

- Legal vouchers for costs incurred for completed work.

IV- FINAL SETTLEMENT OF THE STATE BUDGET

1. Content of Final Settlement:

After the plans and tasks have been completed according to the assigned schedule, the budget-using unit must prepare a final settlement report (including contracted tasks for enterprises); the basis for final settlement is as follows:

- Completion reports on plans and tasks, either fully completed or in stages, approved by the competent authority in the economic and technical feasibility study or detailed budget, within the assigned scope, ensuring quality, construction in accordance with procedures and standards, with complete documentation as required, and accepted according to the acceptance regulations of the National Land Administration总局;

- Confirmation records of handover of state archives for fully completed plans and tasks; or transfer to the next stage for plans and tasks carried out in stages;

- Final cost reports for completed plans, projects, and tasks approved by the competent authority (construction in which year is settled according to that year's prices);

- Survey and design costs, and economic and technical feasibility study costs for plans and tasks: payable after the feasibility study is completed and approved by the competent authority, according to the content and volume of work - approved budget, and paid to the unit assigned the task or signing the contract;

- Inspection and acceptance costs based on the approved budget, and legal vouchers for expenses incurred by the quality control agency as stipulated by the operational regulations of the competent authority;

For construction units that are enterprises signing contracts for assigned tasks and receiving payments: costs according to product unit prices, other costs (if any) such as compensation for crops, land, and property; costs for renting ships and boats, and costs for using and preserving ships. For plans and tasks without or without economic and technical norms: according to the detailed budget content already approved by the competent authority;

For construction units that are public services without staffing quotas and without state budget funding, they can be reimbursed for costs like enterprise construction units, excluding depreciation of fixed assets, based on actual expenditures with valid legal vouchers;

For construction units that are public services with staffing quotas and state budget funding, they can be reimbursed for costs like public service construction units without staffing quotas mentioned above, minus the state budget funding allocated for the unit's staffing quota during participation in plans and tasks;

2. Financial Report.

- At the end of each quarter and year, state units shall prepare final accounts reports on surveying and mapping costs and land management expenses in accordance with the prescribed forms and deadlines set forth in Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance regarding the issuance of the administrative and public institution accounting system, and Circular No. 103/1998/TT-BTC dated July 15, 1998 of the Ministry of Finance on "Guidelines for分级处理输入的长段落，以便准确翻译每个部分。继续直接翻译第二段内容：

In addition, the annual final accounts report must be accompanied by the following detailed schedules:

- Technical files as stipulated by the National Land Administration总局处理完所有段落后：

- Detailed schedule of balances of payment accounts and material accounts as of December 31.

- Detailed schedule of settlement vouchers analyzed according to the current budget classification (Vouchers arising from debits to account 661 for operational expenses and account 662 for project expenses).

- Statement of accounts receivable and payable compared with construction units.

- Summary of cost and product cost calculation.

- Financial statement explanation.

- Confirmation from the Department of Finance and Price Control, and the Department of Labor, Invalids and Social Affairs regarding the local labor rental rates.

3. Examination of final accounts reports.

The National Land Administration and provincial/municipal Land Departments are responsible for examining final accounts reports and notifying the results of such examinations to subordinate units, and consolidating them to submit to the same-level financial authorities as required.

The same-level financial authorities are responsible for examining consolidated annual final accounts reports and notifying the results of such examinations to the National Land Administration and provincial/municipal Land Departments.

4. Inspection work.

To ensure that surveying and mapping costs and land management funds are used for their intended purposes and effectively, the National Land Administration and provincial/municipal Land Departments shall cooperate with the same-level financial authorities to conduct regular and spot inspections of the management and use of these funds at subordinate units.

VI. IMPLEMENTATION PROVISIONS

The National Land Administration is responsible for providing guidance on the contents and other reporting forms consistent with the management requirements of the sector.

This Circular takes effect and is uniformly implemented from January 1, 2000, replacing Circular No. 12/TT-LB dated February 23, 1987 and Circular No. 26/TT/LB dated May 3, 1991 of the Joint Ministry of Finance - State Surveying and Mapping Bureau; and Circular No. 38/TT-LB dated August 18, 1992 of the Joint Ministry of Finance - General Land Management Department.

During implementation, if there are any difficulties, units are requested to reflect them to the Joint Ministries for research and appropriate amendments.

COMBINED ESTIMATE OF PLANNING OPTIONS AND TASKS WITH QUOTA CONTROL