Joint Circular No. 113/1999/TTLT/BTC-TCĐC guiding the分级、管理、拨发和决算测绘地图和土地管理经费

JOINT CIRCULAR

OF THE MINISTRY OF FINANCE - GENERAL DEPARTMENT OF LAND ADMINISTRATION

GUIDELINES ON THE GRADING, MANAGEMENT, ALLOCATION

AND SETTLEMENT OF EXPENSES FOR SURVEYING MAPS AND LAND MANAGEMENT

 __________________________

BASED ON DECREE NO. 87/CP DATED DECEMBER 19, 1996 OF THE GOVERNMENT PROVIDING DETAILS ON THE GRADING OF MANAGEMENT, PREPARATION, IMPLEMENTATION, AND SETTLEMENT OF THE STATE BUDGET; AND DECREE NO. 51/1998/NĐ-CP DATED JULY 18, 1998 OF THE GOVERNMENT AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF DECREE NO. 87/CP.

The Ministry of Finance and the General Department of Land Administration guide the implementation of the management system, allocation, and settlement of expenses for surveying maps and land management as follows:

I - GENERAL PRINCIPLES

1/ These guidelines apply only to expenditures serving surveying map activities and land management within economic service funds. Other economic service expenditures and other types of funds are not covered by these guidelines.

2/ The budget for surveying maps and land management of the General Department of Land Administration is guaranteed by the central government budget; the budget for surveying maps and land management of provincial land administration departments is guaranteed by local budgets.

II - GRADING OF TASKS FOR EXPENDITURES ON SURVEYING MAPS AND LAND MANAGEMENT

1/ Tasks funded by the central government budget:

- Establishing national coordinate grids, elevation levels, astronomical networks, gravity networks, and basic cadastral networks.

- Surveying and establishing topographic maps at various scales (on land, at sea, along borders, administrative boundaries).

- Expenditures for editing, printing, digitizing, and printing topographic maps at various scales; national administrative maps.

- Aerial photography and purchasing aerial and remote sensing images for the purpose of surveying and establishing topographic maps, providing land administrative maps to localities for detailed mapping.

- Management of the collection, processing, and storage of land administrative information at the central level.

- Expenditures for periodic land inventory according to the provisions of the Land Law, including: drafting, printing, issuing guidance documents and forms; training; compiling and processing data from nationwide land inventories.

- Establishing current land status maps and national land use plans.

- Inspecting and monitoring land use situations as required by the Government.

- Expenditures for pilot projects serving the development of procedures, standards, and economic-technical norms for surveying maps and land management.

- Specialized training.

- Procurement of specialized equipment for surveying maps and land management for subordinate units under the General Department of Land Administration.

2/ Tasks funded by local government budgets:

- Level I and II land administrative network surveys; detailed mapping of areas without aerial photographs; detailed mapping of land administrative maps after receiving land administrative maps from the General Department of Land Administration down to wards and communes.

- Land registration and issuance of land use right certificates.

- Annual statistics on land use status.

- Periodic land inventory according to the provisions of the Land Law.

- Updating land records due to changes.

- Land evaluation and classification.

- County and commune-level land use planning; provincial land use plans.

- Management of the collection, processing, and storage of land administrative information at the local level.

- Procurement of specialized equipment for surveying maps and land management at the local level.

- Establishment of local administrative maps and thematic maps.

- Specialized training.

Specific grading for provinces, districts, and communes shall be decided by the Provincial People's Committee.

III - PREPARATION AND IMPLEMENTATION OF THE STATE BUDGET ESTIMATE

1/ Preparation of the estimate.

1.1/ Contents of the estimate for programs and tasks.

- For programs and tasks with economic-technical norms: Estimate based on quantity multiplied by unit price and other costs if applicable (as per the attached appendix table). Unit prices for surveying are established and issued by the General Department of Land Administration after consultation with relevant ministries and sectors.

- For tasks without or lacking economic-technical norms: Prepare estimates based on the tasks, workload, and current financial expenditure regulations; approved by the competent authority.

1.2/ Procedure for preparing the estimate.

The preparation of the estimate for economic service funds for surveying maps and land management shall be carried out according to the procedure stipulated in Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance "Guidelines on Grading, Preparation, Implementation, and Settlement of the State Budget" and the contents specified above in point 1.1.

2/ Implementation of the state budget estimate.

2.1/ Allocation of the allocated budget estimate: Based on the state budget estimate assigned by the competent authority:

- The General Department of Land Administration assigns tasks and allocates the state budget estimate to subordinate units (including funds for commissioned tasks with enterprises) in detail according to the items in the state budget.

- The Provincial Land Administration assigns tasks and allocates the state budget estimate to subordinate units (including funds for commissioned tasks with enterprises) in detail according to the items in the state budget.

The assignment of tasks and allocation of the state budget estimate to units must ensure consistency between details and totals, sent to the Ministry of Finance (for centrally managed units), the Provincial Finance and Price Bureau (for locally managed units), and the State Treasury where transactions take place as a basis for tracking, managing, allocating funds, and controlling expenditures.

The finance authorities at the same level are responsible for checking the results of the budget estimate allocation by units. If it does not match the content of the state budget estimate assigned by the competent authority, they should request the main management agency to adjust accordingly.

Based on the state budget expenditure estimate assigned by the competent authority, units assigned commissioned tasks with enterprises shall enter into economic contracts as a basis for inspection, acceptance, and payment to enterprises.

2.2/ Allocation of funds:

Based on assigned tasks and state budget estimates, public institutions prepare quarterly estimates for surveying maps and land management (divided by month) according to the items in the state budget and send them to the General Department of Land Administration (for centrally managed units), the Provincial Land Administration (for locally managed units) for consolidation and submission to the finance authority at the same level and the State Treasury where transactions take place.

Quarterly, based on the State budget's capacity, the financial authority announces the expenditure limit for each public institution. Until the direct announcement of the expenditure limit to the budget-using units is implemented, the Ministry of Finance will announce the expenditure limit through the General Department of Land Administration to distribute funds to its subordinate budget-using units; the Department of Finance and Prices will announce the expenditure limit through the Department of Land Administration to distribute funds to its subordinate budget-using units.

The State Treasury at the transaction location bases on the expenditure limit announcement distributed by the superior managing agency to the unit, checks the legality of the payment file, the chief officer's payment order of the unit to issue advance payments or pay the unit and strictly controls expenditures according to Circular No. 40/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance on "Guidelines for the management, issuance, and payment of state budget expenditures through the State Treasury" and the provisions of this Circular.

The basis for issuing funds includes:

- Authorization plan documents from competent authorities;

- Annual budget expenditure estimates allocated by competent authorities;

- Approval decisions on economic and technical feasibility studies, project budgets approved;

- Contracts, orders, or work assignment documents;

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

- Acceptance records of completed products or works according to the General Department of Land Administration's acceptance regulations;

- Contract payments or final settlements;

Within the distribution limit of the unit at the transaction State Treasury;

Legal vouchers as prescribed by law;

The chief officer's payment 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 based on the progress of the unit upon request of the state agency signing 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 projects or economic and technical feasibility studies have been approved and are being issued for implementation according to assigned plans, but due to changes in management purposes, locations, construction methods, or technologies, the competent authority must reapprove the plans and adjust the budget before construction can proceed and funds can be issued. If construction cannot continue, the executing unit must report in writing to the superior agency and establish all necessary legal bases for issuing and settling the volume of work completed, 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 cost settlement report for the completed work volume, confirmed by the authorized levels;

- Legal vouchers for expenses incurred for the completed work volume.

IV- Final Settlement of the State Budget

1/ Content of Final Settlement:

After the completion of the plan or task according to the assigned schedule, the budget-using unit must prepare a final settlement report (including commissioned tasks for enterprises); the basis for final settlement is as follows:

- Completion report of the plan or task, either fully completed or in stages, approved by the competent authority in the economic and technical feasibility study or detailed budget, within the assigned plan scope, ensuring quality, following procedures and norms, with complete files as required, accepted according to the General Department of Land Administration's acceptance regulations.

- Confirmation record of the handover of state archival materials for completed plans or tasks; or transfer to the next stage for plans or tasks carried out in stages.

- Final settlement report of costs for completed plans, projects, or tasks approved by the competent authority (work done in which year is settled according to that year's prices).

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

- Inspection, acceptance, and payment costs based on the approved budget, legal vouchers for expenses incurred by the product quality management agency as stipulated by the competent authority's operational regulations.

For construction units that are enterprises contracted to undertake orders, payment is made according to the product unit price, other costs (if any) such as compensation for crops, land, and assets; vessel rental costs, vessel usage and preservation costs. For plans or tasks without or without economic and technical standards: according to the detailed budget content already approved by the competent authority.

For construction units that are public institutions without staffing and without state budget funding, they are paid like enterprise construction units except for depreciation of fixed assets and based on actual spending with valid legal vouchers.

For construction units that are public institutions with staffing and state budget funding, they are paid like public institutions without staffing mentioned above, excluding the state budget funds allocated for the staffing of the unit during participation in the plan or task.

2/ Financial Report.

- At the end of each quarter and year, public institutions prepare final settlement reports on surveying and land management costs according to the prescribed forms and deadlines set forth in Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance on the issuance of the accounting system for administrative and public institutions and Circular No. 103/1998/TT-BTC dated July 15, 1998 of the Ministry of Finance on "Guidelines for the decentralization, preparation, execution, and final settlement of the state budget."

Additionally, the annual final settlement report should include the following detailed tables:

- Technical documents as prescribed by the General Department of Land Administration.

- Detailed balance sheet of transaction accounts and material accounts up to December 31.

- Detailed settlement voucher statement analyzed according to the current budget structure (Vouchers arising from the debit side of account 661 for operational expenses and account 662 for project expenses).

- Statement of receivables and payables with construction units.

- Summary of costs and product cost calculation.

- Explanation of Financial Report.

- Confirmation from the Department of Finance and Prices, the Department of Labor, Invalids and Social Affairs regarding the local common labor rental price.

3/ Approval of the final settlement report.

The Land Administration General Department and the Provincial Land Administration Departments are responsible for approving the final settlement reports and notifying the approval results of subordinate units, summarizing and submitting to the same-level financial authority as prescribed.

The same-level financial authority is responsible for approving the annual consolidated final settlement report and notifying the approval results of the Land Administration General Department and the Provincial Land Administration Departments.

4/ Inspection work.

To ensure that mapping and land management funds are used for their intended purposes effectively, the Land Administration General Department and the Provincial Land Administration Departments shall cooperate with the same-level financial authority to conduct regular and spot inspections on the management and use of mapping and land management funds at subordinate units.

VI - Implementation Provisions

The Land Administration General Department is responsible for guiding the contents and other reporting forms consistent with the management requirements of the industry.

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 issued by the Ministry of Finance - State Mapping Bureau; and Circular No. 38/TT-LB dated August 18, 1992 issued by the Ministry of Finance - General Department of Land Management.

During implementation, if there are any difficulties, please reflect them back to the relevant ministries for study and appropriate amendments. /.

COMPREHENSIVE ESTIMATE OF THE PLAN AND TASKS WITH FIXED STANDARDS

(Annex to Joint Circular No. 113/1999/TTLT-BTC-TCĐC dated September 23, 1999 of the Ministry of Finance and the Land Administration General Department)

Number: 113/1999/TTLT/BTC-TCĐC dated September 23, 1999