This Circular stipulates the management and use of environmental protection public service funds, including expenditures for project outline development, surveys, analytical reports, assessment, seminars, and finalization. This Circular shall take effect fifteen days from the date of publication in the Official Gazette and shall replace Joint Circular No. 15/2005/TTLT-BTC-BTNMT.
Scope of application
Units performing environmental protection tasks at both central and local levels
Key points
- Detailed provisions on expenditure levels for activities such as project outline development, surveys, analytical reports, and assessments.
- Guide the process of preparing, allocating budgets for environmental protection public service funds from the central to local levels.
- Require compliance with budget preparation, accounting records, and settlement according to the State Budget Law.
- Management bodies are responsible for inspecting the use of environmental protection public service funds to ensure effectiveness.
- This Circular replaces Joint Circular No. 15/2005/TTLT-BTC-BTNMT
🌐 Social impact of this document
- Ensure funding sources for environmental protection activities
- Assist units performing environmental protection tasks in managing and using allocated budgets effectively.
- May promote systematic and scientific research and investigation of the environment.
❓ Frequently asked questions
Does this Circular replace any other Circular?
This Circular replaces Joint Circular No. 15/2005/TTLT-BTC-BTNMT issued by the Ministry of Finance and the Ministry of Natural Resources and Environment regarding the management and use of environmental protection public service funds.
Which entities must comply with this Circular?
Units performing environmental protection tasks at both central and local levels must comply with this Circular.
Full text
JOINT CIRCULAR
OF THE MINISTRY OF FINANCE AND THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT
JOINT CIRCULAR NO. 114/2006/TTLT-BTC-TNMT DATE DECEMBER 29, 2006
GUIDELINES FOR THE MANAGEMENT OF ENVIRONMENTAL OPERATIONAL EXPENSES
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 Legislature 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 operational expenses, the Ministry of Finance and the Ministry of Natural Resources and Environment hereby issue the following guidelines:
This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.
Article 1. This Circular stipulates the management of environmental operational expenses for implementing environmental protection tasks guaranteed by the state budget.
Article 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 operational expenses are not less than 1% of the total state budget expenditure for environmental protection.
Article 3. Environmental protection programs and projects must be approved by competent authorities before they can be allocated funds and implemented.
Article 4. Agencies, organizations, and individuals must use environmental operational expenses 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 public financial disclosure according to current regulations.
Article 5. State budget expenditures for environmental protection from other sources (such as scientific research operational expenses, construction investment capital...) are not within the scope of this Circular's provisions.
Chapter II. SPECIFIC PROVISIONS
Section 1. Allocation of Environmental Protection Expenditure Tasks
Clause 1. Central budget expenditure tasks include:
Point a) Activities related to basic investigation, survey, reporting, warning, project and program development regarding the environment:
- Activities of the environmental monitoring and analysis system managed by central agencies (including the network of environmental monitoring and analysis stations); developing and implementing environmental monitoring programs.
- Investigation, survey, assessment of the current environmental status, comprehensive environmental impact assessment, regional and national environmental trend forecasting.
- Investigation, statistics, and assessment of waste, pollution, degradation, and environmental incidents.
- Research and experimental application of scientific and technological advancements in environmental protection; developing strategies, plans, policies, standards, economic and technical norms, technical procedures for environmental protection.
- Regular and emergency environmental reports.
- Reviewing strategic environmental impact assessments.
- Establishing and reviewing the development of environmental operational projects and programs.
Point b) Waste management activities:
- Supporting activities related to waste classification, collection, transportation, reduction, recycling, and landfilling of hazardous waste at provincial or national pilot levels.
- Supporting the treatment of waste for certain state-owned hospitals, healthcare facilities, schools, and prisons under central management without revenue or low revenue sources.
- Supporting the treatment of serious pollution-causing facilities: Pesticide warehouses, chemical storage areas left over from the United States' use during the 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 for the Complete Elimination of Serious Pollution-Causing Facilities."
Point 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.
Point đ) Information system and database construction and maintenance activities related to the environment (including data collection, processing, and exchange); community environmental warning information systems.
Point e) Publicizing and disseminating environmental laws; training environmental protection expertise to the provincial level.
Point 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).
Point h) Awarding and rewarding national prizes for environmental protection to organizations and individuals recognized by competent authorities for their contributions to environmental protection tasks.
Point i) Supporting the Vietnam Environmental Protection Fund.
Point k) Supporting localities based on projects decided by competent authorities.
Point l) Reviewing Environmental Impact Assessment Reports (after the competent state agency issues regulations on "fees for preparing and reviewing environmental impact assessment reports," funds will be allocated from retained fees). .
Point m) Other activities related to environmental protection tasks.
Clause 2. Local budget expenditure tasks include:
- Activities of the environmental monitoring and analysis system managed by local agencies (including the network of environmental monitoring and analysis stations); developing and implementing local environmental monitoring programs.
- Investigation, survey, assessment of the current environmental status, comprehensive environmental impact assessment, and environmental trend forecasting.
Point a) Activities related to basic investigation, survey, reporting, warning, project and program development regarding the environment:
- Investigation, statistics, and assessment of waste, pollution, degradation, and environmental incidents in the locality.
- Investigate, survey, assess the current state of the environment, conduct comprehensive environmental impact assessments, forecast environmental trends.
- Investigate, compile statistics, assess waste, pollution conditions, environmental degradation, and environmental incidents in local areas.
- 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 assessment reports 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.
Point b) Waste management activities:
- Supporting activities related to waste classification, collection, transportation, reduction, recycling, and landfilling of hazardous waste at provincial or national pilot levels.
- Support sorting, collection, transportation, reduction, recycling, and landfilling of general waste and hazardous waste at provincial, district, and commune levels or local pilot models; operate sanitary landfill sites; support purchasing collection and transportation equipment.
- Support waste treatment for some state-run hospitals, healthcare facilities, and schools managed by the locality without revenue or with low revenue.
- Support handling severe pollution sources: pesticide warehouses, stored plant protection chemicals, areas storing toxic chemicals used by the United States during the Vietnam War, closed landfills, hospitals listed in Decision No. 64/2003/QĐ-TTg dated April 22, 2003 of the Prime Minister approving the "Plan to Completely Address Severe Environmental Pollution Sources."
- 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.
- Investigate, survey, assess, and conserve rare and endangered animal, plant, and microbial species listed for protection according to the locality's authority.
Point e) Publicizing and disseminating environmental laws; training environmental protection expertise to the provincial level.
d) Promote, disseminate, and educate on 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 contributing to environmental protection tasks as decided by competent authorities.
i) Support the local Environmental Protection Fund (if applicable).
k) Confirm environmental protection commitments.
l) Review Environmental Impact Assessment Reports conducted by the locality according to the分级权限后，具体的由地方财政预算安排的环境保护任务支出划分由省人民政府报同级人民代表大会决定。
- Activities of the environmental monitoring and analysis system managed by local agencies (including the network of environmental monitoring and analysis stations); developing and implementing local environmental monitoring programs.
2. Some specific expenditure levels:
The financial expenditure system for implementing environmental protection tasks follows the current financial expenditure regulations stipulated by authorized government 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 public service funding shall be carried out in accordance with the State Budget Law and other guiding documents; this Circular provides detailed guidance on the following additional matters:
a) Basis for budget preparation:
Based on approved environmental protection tasks, the budget for implementing these tasks is prepared according to the following principles:
- For tasks with established economic and technical norms: The budget 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 is prepared based on specific workload, current national financial expenditure regulations, and approved by the competent authority.
The budget for implementing environmental protection tasks includes direct costs: labor costs (wages, salaries, allowances, contributions based on salary), raw materials, tools, and equipment costs (if applicable), and other directly related costs; indirect costs.
If the implementing entity has been allocated regular operational funding, the budget for implementing environmental protection tasks must deduct the regular budget funding already allocated for the number of staff assigned to environmental protection tasks (including wages, allowances, contributions based on salary, and regular expenses).
b) Procedure for preparing and allocating the budget:
Annually, based on the Prime Minister's Directive on developing the socio-economic development plan and the next year's state budget draft, and the Circular guiding the preparation of the next year's state budget draft issued 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, agencies, and provinces, serving as the basis for preparing the environmental public service budget.
- 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 inspection fee for environmental public services for the next year.
Central ministries and agencies prepare the environmental public service budget draft and submit it to the Ministry of Natural Resources and Environment, while also consolidating it into the next year's budget draft 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 public service budget drafts from central ministries and agencies and submitting them to the Ministry of Finance for review and consolidation into the central government budget draft to be reported to the Government for submission to the National Assembly for consideration and approval.
The Ministry of Natural Resources and Environment is responsible for compiling the budget estimate for environmental public services from ministries and central agencies to be submitted to the Ministry of Finance for review and inclusion in the overall central government budget estimate to be reported to the Government for submission to the National Assembly for consideration and decision.
- At the Local Level:
The Department of Natural Resources and Environment is responsible for providing professional guidance on key tasks related to local environmental protection activities to the People's Committee of the province or centrally governed city.
The local financial agency shall coordinate with the same-level natural resources and environment agency to determine the budget estimate for environmental public services to be reported to the same-level People's Committee for notification to each subordinate agency or unit.
Local agencies and units prepare the budget estimate for environmental public services to send to the natural resources and environment agency, while consolidating it into the next year's budget to send to the finance agency, planning and investment agency at the same level in accordance with the State Budget Law.
The Department of Natural Resources and Environment shall cooperate with the Department of Finance to report to the provincial People's Committee to submit to the same-level People's Council for determination of the total budget allocation for environmental public services to ensure that it does not fall below the guidelines for environmental public service budgets announced by the Ministry of Finance.
The local natural resources and environment agency is responsible for compiling the budget estimates for environmental public services from various agencies and units to send to the same-level finance agency for review and consolidation into the overall budget estimate to be reported to the People's Committee for submission to the same-level People's Council for consideration and decision.
c) On budget execution, accounting records, and settlement:
The execution of the budget, accounting records, and settlement 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 expenditure for environmental public services as stipulated in this Circular shall be reflected and settled under Item 21 "Environmental Protection Activities" with corresponding Clauses, according to the relevant Chapters of the Ministries, sectors, and localities, and detailed according to the State Budget Manual.
4. Inspection and Audit:
Central and local supervisory agencies have the responsibility to coordinate with the financial agencies and natural resources and environment agencies at the same level to periodically and randomly inspect subordinate units regarding the implementation of environmental protection tasks, management and use of environmental public service funds, and settlement thereof, to ensure proper and effective use of funds.
III. IMPLEMENTATION
This Circular takes effect fifteen days from the date of publication in the Official Gazette and replaces Circular Joint No. 15/2005/TTLT-BTC-BTNMT dated February 22, 2005, 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 environmental protection tasks.
During implementation, if there are any difficulties, units are advised to report them to the Ministry of Finance and the Ministry of Natural Resources and Environment for study, amendment, and supplementation as appropriate./.
| DEPUTY MINISTER MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT DEPUTY MINISTER Pham Khoi Nguyen | DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
SOME BUDGET ALLOCATIONS FOR ENVIRONMENTAL PUBLIC SERVICES
(Annex to the Joint Circular No. 114/2006/TTLT-BTC-BTNMT
June 29 December 2006 of the Ministry of Finance - Ministry of Natural Resources and Environment)
| Number No. | Content of expenditure | Unit of Measurement | Budget Framework (in VND thousand) | Remarks |
| 1 | Preparing project outlines, plans, and tasks. | Outline | 500-1.000 | Depending on scale, nature, and specific tasks of each plan or project |
| 2 | Reviewing project outlines, 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 representatives attending | 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 board member's comments | Article | 50 | |
| 3 | Written expert and manager reviews of the plan, project, or task | Article | 100 - 200 | In cases where a review board is not established |
| 4 | Investigation and Survey |
|
|
|
| a | Establishing investigation forms (approximately 30 indicators) | Approved questionnaire model | 200 |
|
| b | Payment to the entity providing information Objectives providing information |
|
|
|
|
| - 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 the investigators. |
| đ | Payment for guides | Person/day | 25 | |
| Average loan repayment period is 10 years; | Survey and sampling work (outsourced) | Industry | 30 | Time for one day's work is approximately 8 hours and varies according to the nature of the sample |
| 5 | Analytical 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/TTLT-BTC-BKHCNMT dated June 18, 2001 issued by the Ministry of Finance and the Ministry of Science, Technology and Environment guiding certain expenditure regimes for scientific and technological tasks. |
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