Joint Circular No. 114/2006/TTLT-BTC-BTNMT stipulates the management of environmental public expenditure funds applicable to ministries, central agencies, and localities. This circular provides detailed guidance on the delegation of spending tasks, specific spending levels, budget preparation, budget execution, accounting entries, settlement, as well as inspection and audit procedures.
Đối tượng áp dụng
Ministries, central agencies, local agencies and units, People's Committees of provinces and centrally governed cities, Departments of Natural Resources and Environment, Departments of Finance, Ministry of Natural Resources and Environment, Ministry of Finance.
Các điểm cốt lõi
- Ministries, central agencies, and localities are delegated spending tasks for environmental protection from both central and local budgets.
- Environmental public expenditure funds are guaranteed by the state budget for tasks such as basic surveys, waste management, biodiversity conservation, environmental information system construction, legal education, and environmental inspections and audits.
- Specific spending levels are defined for activities such as project proposal development, project planning, surveying and investigation, analytical reporting, and summary and acceptance meetings.
- Budgets are prepared based on the quantity of work and current unit prices.
- The managing agencies have the responsibility to coordinate with financial and natural resources and environment agencies to periodically and randomly inspect the implementation of environmental protection tasks.
🌐 Tác động xã hội từ văn bản này
- Establish a legal basis for the effective management of environmental public expenditure funds.
- Assist units in having clear spending plans, being economical, and using funds for their intended purposes.
- The annex specifies the spending levels in detail, making it easier for units to apply them.
❓ Câu hỏi thường gặp
How are ministries and central agencies delegated spending tasks for environmental protection from the central budget?
Ministries and central agencies carry out tasks related to basic surveys, waste management, biodiversity conservation, environmental information system construction, legal education, and environmental inspections and audits, with funding guaranteed by the central budget.
What are the specific spending levels for these activities?
For example, the spending level for developing a project outline is from 500 to 1,000 dong, and the spending level for hiring external investigators is 30 dong/person/day.
How is the budget prepared?
The budget is determined based on the quantity of work multiplied by the current unit price, or based on specific quantities of work and the current financial expenditure regulations.
What responsibilities do the managing agencies have in terms of inspection?
Managing agencies at both central and local levels cooperate with financial and natural resources and environment agencies at the same level to periodically and randomly inspect the implementation of environmental protection tasks.
When does this circular take effect?
This circular takes effect fifteen days after its publication in the Official Gazette and replaces Joint Circular No. 15/2005/TTLT-BTC-BTNMT.
Toàn văn
JOINT CIRCULAR
Guidelines for managing environmental public expenditure
_________________________________
Pursuant to the Environmental Protection Law No. 52/2005/QH11 of the National Assembly of the Socialist Republic of Vietnam, passed at the eighth session of the Eleventh National Assembly on November 29, 2005;
Pursuant to the Government Decree No. 60/2003/NĐ-CP dated June 10, 2003 detailing and guiding the implementation of the State Budget Law;
To unify the management of environmental public expenditure, the Ministry of Finance and the Ministry of Natural Resources and Environment hereby provide guidance as follows:
This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.
1. This Circular stipulates the management of environmental public expenditure for implementing environmental protection tasks guaranteed by the state budget.
2. Environmental protection tasks carried out by ministries, ministerial-level agencies, government agencies, and other central agencies (hereinafter referred to as ministries and central agencies) shall be funded from the central budget; environmental protection tasks carried out by local agencies and units shall be funded from the local budget.
The Ministry of Finance shall take the lead in coordinating with the Ministry of Planning and Investment, the Ministry of Natural Resources and Environment, and the People's Committees of provinces and centrally-administered cities to ensure that environmental public expenditure is not less than 1% of total state budget expenditure for environmental protection.
3. Environmental protection programs and projects must be approved by competent authorities before they can be allocated funds and implemented.
4. Agencies, organizations, and individuals must use environmental public expenditure for their intended purposes, in accordance with regulations, and be subject to inspection and supervision by competent authorities. They must also settle accounts for the funds used and implement the current public finance transparency regime.
5. State budget expenditures for environmental protection from other sources (such as expenditures from scientific research public expenditure, construction investment capital...) are not within the scope of this Circular's provisions.
II. SPECIFIC PROVISIONS
1. Allocation of environmental protection expenditure tasks.
1.1. Central budget expenditure tasks include:
a) Basic investigation activities, surveys, reports, warnings, project and program development regarding the environment:
- Activities of the environmental monitoring and analysis system managed by central agencies (including the network of monitoring and analysis stations); establishment and implementation of environmental monitoring programs.
- Surveys, assessments of the current environmental status, comprehensive environmental impact assessments, regional and national environmental trend forecasts.
- Investigations, statistics, and assessments of waste, pollution, degradation, and environmental incidents.
- Research and trials of new environmental protection technologies and applications; development of strategies, plans, policies, standards, economic and technical norms, and technical procedures for environmental protection.
- Regular and emergency environmental reports.
- Reviewing strategic environmental assessment reports.
- Establishing and maintaining national early warning and forecasting capabilities for natural disasters and environmental emergencies, including support for equipment and operations related to environmental emergency response.
- Developing and reviewing environmental public expenditure projects and programs.
b) Waste management activities:
- Supporting sorting, collection, transportation, reduction, recycling, and landfilling of hazardous waste on an inter-provincial scale or national pilot models.
- Supporting the treatment of waste from some hospitals, health facilities, schools, and prisons under central management without revenue or low revenue.
- Supporting the treatment of serious pollution sources: Pesticide warehouses, toxic chemical storage areas left over from the United States' war in Vietnam, closed landfills, and hospitals listed in Decision No. 64/2003/QĐ-TTg dated April 22, 2003 of the Prime Minister approving the "Plan to Completely Address Serious Environmental Pollution Sources."
c) Biodiversity conservation activities:
- Preventing the invasion of alien species and genetically modified organisms harmful to the environment.
- Surveying, assessing, and conserving rare and endangered species listed in the protection directory.
d) Building and maintaining environmental information systems and databases (including data collection, processing, and exchange); community environmental warning information systems.
đ) Promoting and disseminating environmental laws; training environmental protection expertise to provincial levels.
e) Professional inspection and supervision activities for the implementation of environmental protection laws.
g) Activities of the Steering Committee, Management Board, and Permanent Office for environmental protection; counterpart funding for international cooperation projects on environmental protection (if applicable).
h) Awards and incentives for national achievements in environmental protection decided by competent authorities.
i) Supporting the Vietnam Environmental Protection Fund.
k) Supporting localities according to projects decided by competent authorities.
l) Reviewing Environmental Impact Assessment Reports (after the competent authority issues regulations on "fees for preparing and reviewing environmental impact assessment reports," funds will be allocated from retained fees).
m) Other activities related to environmental protection tasks.
1.2. Local budget expenditure tasks include:
a) Basic investigation activities, surveys, reports, warnings, project and program development regarding the environment:
- Activities of the environmental monitoring and analysis system managed by local agencies (including the network of monitoring and analysis stations); establishment and implementation of local environmental monitoring programs.
- Surveys, assessments of the current environmental status, comprehensive environmental impact assessments, and environmental trend forecasts.
- Investigations, statistics, and assessments of waste, pollution, degradation, and environmental incidents in the locality.
- Investigate, research, trial, and apply scientific and technological advancements for environmental protection; develop strategies, plans, mechanisms, policies, standards, technical norms, and technical procedures for environmental protection at the local level.
- Regularly and urgently report on the environment at the local level.
- Review strategic environmental impact assessments of the locality.
- Build capacity for early warning, forecasting natural disasters, and preventing and responding to local environmental incidents, including supporting equipment and activities related to environmental rescue operations.
- Developing and reviewing environmental public expenditure projects and programs.
b) Waste management activities:
- Support sorting, collection, transportation, reduction, recycling, and landfilling of general waste and hazardous waste at provincial, district, and commune levels or pilot models of the locality; operate sanitary landfill sites; support purchasing collection and transportation equipment.
- Support waste management for some state-owned hospitals, healthcare facilities, and schools managed by the locality that have no revenue or low revenue.
- Support handling serious pollution sources: pesticide warehouses, remaining plant protection chemicals, areas with remaining chemical toxins used by the United States during the Vietnam War, closed landfills, and hospitals listed in Decision No. 64/2003/QD-TTg dated April 22, 2003, of the Prime Minister approving the "Plan for Completely Handling Serious Environmental Pollution Sources."
c) Biodiversity conservation activities:
- Preventing the invasion of alien species and genetically modified organisms harmful to the environment.
- Investigate, survey, assess, and conserve rare and endangered animal, plant, and microbial species listed under the protection categories according to the locality's authority.
d) Building and maintaining environmental information systems and databases (including data collection, processing, and exchange); community environmental warning information systems.
d) Promote, disseminate, and educate about environmental laws; conduct specialized training on environmental protection.
e) Conduct inspection and supervision activities regarding the implementation of environmental protection laws at the local level.
g) Activities of the Steering Committee, Management Board, and Permanent Office for environmental protection; counterpart funds for international cooperation projects on environmental protection (if applicable).
h) Allocate awards and honors for organizations and individuals who have made significant contributions to environmental protection as decided by competent authorities.
i) Support the Environmental Protection Fund of the locality (if applicable).
k) Confirm environmental protection commitments.
l) Review environmental impact assessment reports conducted by the locality according to the分级任务时，应确保每个部分都准确无误地翻译。继续处理剩余的段落：
m) Other activities related to environmental protection tasks.
The specific division of environmental protection expenditure tasks from the local budget among different levels of the local budget shall be determined by the Provincial People's Committee and submitted to the same-level People's Council for decision.
2. Some specific expenditure levels:
The financial expenditure system for implementing environmental protection tasks follows the current financial expenditure regulations stipulated by competent state agencies.
This Circular provides detailed guidance on certain expenditure levels (as attached in the appendix).
3. Budget preparation, execution, and settlement:
The preparation, allocation, execution, and settlement of environmental protection funding shall comply with the provisions of the State Budget Law and guiding documents; this Circular provides additional detailed guidance on the following aspects:
a) Basis for preparing the budget estimate:
Based on approved environmental protection tasks, the budget estimate for implementing these tasks shall be prepared according to the following principles:
- For tasks with established economic and technical norms: The budget estimate is determined based on the volume of work multiplied by the current unit price. Economic and technical norms are issued by the Ministry of Natural Resources and Environment after consultation with relevant ministries and sectors.
- For tasks without established economic and technical norms: The budget estimate is prepared based on the specific volume of work, current national financial expenditure systems, and approved by competent authorities.
The budget estimate for implementing environmental protection tasks includes direct costs: labor costs (wages, salaries, allowances, and contributions based on wages), raw material, tool, and equipment costs (if applicable), and other costs directly related to environmental protection tasks; indirect costs.
If the implementing entity has been allocated regular operational funding, the budget estimate for implementing environmental protection tasks must deduct the regular operational budget already allocated for the staffing implementing environmental protection tasks (including wages, allowances, contributions based on wages, and regular expenditures).
b) Process for preparing and allocating the budget estimate:
Annually, based on the Prime Minister's Directive on developing the socio-economic development plan and the next year's state budget estimate, and the Circular guiding the preparation of the next year's state budget by the Ministry of Finance, the Ministry of Natural Resources and Environment is responsible for providing professional guidance on key environmental protection activities to central ministries and agencies and provinces/cities directly under the Central Government, serving as the basis for preparing the environmental protection funding budget estimate.
- At the central level:
Central ministries and agencies are responsible for providing professional guidance on key environmental protection activities to their subordinate units.
The Ministry of Finance coordinates with the Ministry of Natural Resources and Environment to notify each central ministry and agency of the next year's environmental protection funding check amount.
Central ministries and agencies prepare the environmental protection funding budget estimate and submit it to the Ministry of Natural Resources and Environment, while also consolidating it into the next year's budget estimate to be submitted to the Ministry of Finance and the Ministry of Planning and Investment as required by the State Budget Law.
The Ministry of Natural Resources and Environment is responsible for consolidating the environmental protection funding budget estimates of central ministries and agencies and submitting them to the Ministry of Finance for review and consolidation into the central government budget estimate to be reported to the Government for submission to the National Assembly for consideration and approval.
- At the Local Level:
The Department of Natural Resources and Environment is responsible for assisting the People's Committee of the province or centrally governed city in providing professional guidance on key tasks related to environmental protection activities at the local level.
Local financial agencies coordinate with the local natural resources and environment agencies at the same level regarding the proposed amount for environmental public service expenses to be submitted to the People's Committee at the same level for notification to each subordinate agency and unit.
Local agencies and units prepare budgets for environmental public service expenses to send to the natural resources and environment agency, while simultaneously consolidating them into the annual budget to submit to the financial agency and the planning and investment agency at the same level as stipulated by the State Budget Law.
The Department of Natural Resources and Environment collaborates with the Department of Finance to report to the provincial People's Committee to present to the People's Council at the same level for determining the total expenditure on environmental public services from the local budget, ensuring it does not fall below the guidelines for environmental public service expenditures announced by the Ministry of Finance.
Local natural resources and environment agencies are responsible for compiling the budget for environmental public service expenses from various agencies and units to submit to the financial agency at the same level for review and consolidation into the overall budget expenditure at the same level to report to the People's Committee for presentation to the People's Council at the same level for consideration and decision.
c) Regarding budget implementation, accounting records, and final accounts:
The implementation of budget execution, accounting records, and final accounts shall be carried out in accordance with the current provisions of the State Budget Law, guiding documents of the Law, and the current State Budget Manual.
The funds allocated for environmental public services as stipulated in this Circular shall be reflected and settled in Category 21 "Environmental Protection Activities" with corresponding Sub-items, according to the relevant Chapters of the Ministries, sectors, and localities, and detailed according to the State Budget Manual.
4. Inspection and Supervision:
Central and local competent agencies have the responsibility to cooperate with financial agencies and natural resources and environment agencies at the same level to periodically and randomly inspect subordinate units on the implementation of environmental protection tasks, management and use, settlement of environmental public service funds, to ensure proper and effective use of funds.
III. IMPLEMENTATION
This Circular takes effect fifteen days after its publication in the Official Gazette and replaces Circular Jointly Issued No. 15/2005/TTLT-BTC-BTNMT dated February 22, 2005, jointly issued by the Ministry of Finance and the Ministry of Natural Resources and Environment, guiding the management and use of environmental public service funds for implementing environmental protection tasks.
During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance and the Ministry of Natural Resources and Environment for research, amendment, and supplementation as appropriate./.
SOME LEVELS OF EXPENSES FOR ENVIRONMENTAL PUBLIC SERVICES
(Annex to Joint Circular No. 114/2006/TTLT-BTC-BTNMT dated December 29, 2006, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment)
SOME LEVELS OF EXPENSES FOR ENVIRONMENTAL PUBLIC SERVICES
(Annex to Joint Circular No. 114/2006/TTLT-BTC-BTNMT dated December 29, 2006, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment)
|
Number No. |
Content of expenditure |
Unit of Measurement |
Framework of expense levels (1,000 VND) |
Remarks |
|
1 |
Preparing project proposals, plans, and tasks. |
Outline |
500-1.000 |
Depending on the scale, nature, and tasks of each plan and project |
|
2 |
Reviewing project proposals, plans, and tasks. |
Meeting |
|
|
|
a |
Chairman of the board |
person/session |
200 |
|
|
b |
Members of the review board, secretary |
person/session |
150 |
|
|
specialized agency under the People's Committee of the province/city. |
Invited delegates |
person/session |
50 |
|
|
For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; |
Comments from the review board's critique |
Article |
100 |
|
|
đ |
Review article by board member |
Article |
50 |
|
|
3 |
Soliciting expert and manager reviews of plans, projects, and tasks in writing |
Article |
100 - 200 |
In cases where a review board is not established |
|
4 |
Investigation, survey |
|
|
|
|
a |
Establish investigation forms (approximately 30 indicators) |
Approved questionnaire model |
200 |
|
|
b |
Payment to information providers |
|
|
|
|
|
- Individual |
Informed |
20 |
|
|
|
- Organizations, enterprises, communes, wards... |
Informed |
50 |
|
|
specialized agency under the People's Committee of the province/city. |
Payment to external investigators |
Person/day work |
30 |
|
|
For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%; |
Payment for ethnic language interpreters |
Person/day |
40 |
Only applicable for investigations in highland areas requiring local guides and interpreters for investigators. |
|
đ |
Payment for guides |
Person/day |
25 |
|
|
Average loan repayment period is 10 years; |
Surveying, sampling (outsourced) |
Industry |
30 |
One unit of work approximately 8 hours and depending on the nature of the sample |
|
5 |
Analysis and evaluation reports by topic |
Special topic result report |
3.000-5.000 |
Depending on the nature and scale of the project, program, task
|
|
6 |
Project completion report (including main report and summary report) |
Report |
5.000-12.000 |
|
|
7 |
Workshop, finalization and acceptance: In accordance with the expenditure regulations stipulated in Circular Joint No. 45/2001/BTC-BKHCNMT dated June 18, 2001, issued by the Ministry of Finance and the Ministry of Science and Technology and Environment guiding certain expenditure regimes for scientific and technological tasks. |
|
|
|
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