Circular No. 114/2009/TT-BTC amends and supplements certain points of Circular No. 46/2008/TT-BTC dated June 6, 2008, issued by the Ministry of Finance, guiding the management and use of funds to implement the Project for Strengthening Schools, Classrooms, and Housing for Teachers for the period 2008-2012.

Circular No. 114/2009/TT-BTC amends the provisions on annual allocation of investment capital for the Project for Strengthening Schools, Classrooms, and Housing for Teachers for the period 2008-2012. This Circular applies to Departments of Planning and Investment, Departments of Finance, Departments of Education and Training, People's Committees of provinces, and State Treasury.

문서 번호114/2009/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Trần Văn Hiếu — Thứ trưởng
업데이트27. 06. 2026
산업Finance
분야Budget Management
발행일03. 06. 2009
발효일18. 07. 2009
효력 만료일15. 02. 2013
상태Expired
✦ 스마트 요약

Circular No. 114/2009/TT-BTC amends the provisions on annual allocation of investment capital for the Project for Strengthening Schools, Classrooms, and Housing for Teachers for the period 2008-2012. This Circular applies to Departments of Planning and Investment, Departments of Finance, Departments of Education and Training, People's Committees of provinces, and State Treasury.

적용 범위

Departments of Planning and Investment, Departments of Finance, Departments of Education and Training, People's Committees of provinces, and State Treasury

핵심 사항

  • Department of Planning and Investment → discuss and agree on the list and amount of capital for each project to be submitted to the People's Committee of the province for decision on allocation → based on the Decision of the Prime Minister and the notification of the Ministry of Planning and Investment regarding the allocation plan for Government bonds
  • Department of Finance → provide comments in writing on the list of projects and the amount of capital allocated for each project to be submitted to the People's Committee of the province for decision
  • People's Committee of the province → decide on the allocation of Government bond capital, prioritizing the allocation of sufficient funds previously advanced for recovery
  • State Treasury → control and make payments according to regulations based on the Decision on allocation of Government bond capital by the People's Committee of the province
  • This Circular shall take effect 45 days from the date of signature.

🌐 이 문서의 사회적 영향

  • Positive impact: Improve the quality of school infrastructure, enhance working conditions for teachers.
  • Negative impact: May cause financial pressure on localities during the process of allocating capital.

❓ 자주 묻는 질문

What should the Department of Planning and Investment do?

Discuss and agree on the list and amount of capital for each project to be submitted to the People's Committee of the province for decision on allocation based on the Decision of the Prime Minister and the notification of the Ministry of Planning and Investment regarding the allocation plan for Government bonds.

What role does the Department of Finance play?

Provide comments in writing on the list of projects and the amount of capital allocated for each project to be submitted to the People's Committee of the province for decision.

What should the People's Committee of the province do?

Decide on the allocation of Government bond capital, prioritizing the allocation of sufficient funds previously advanced for recovery.

What responsibility does the State Treasury have?

Control and make payments according to regulations based on the Decision on allocation of Government bond capital by the People's Committee of the province.

When will this Circular take effect?

This Circular shall take effect 45 days from the date of signature.

전문

CIRCULAR

Amending and supplementing some points of Circular No. 46/2008/TT-BTC dated June 6, 2008 of the Ministry of Finance guiding the management and utilization mechanism for the source of funds to implement the Project on Strengthening Schools and Classrooms and Housing for Teachers for the period 2008-2012.

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government promulgating the Regulation on Investment Management and Construction; Decree No. 12/2000/NĐ-CP dated May 5, 2000 and Decree No. 07/2003/NĐ-CP dated January 30, 2003 of the Government amending and supplementing certain articles of the Regulation on Investment Management and Construction issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government.
Pursuant to Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for construction works
Pursuant to Decision No. 20/2008/QĐ-TTg dated February 1, 2008 of the Prime Minister approving the Project on Strengthening Schools and Classrooms and Housing for Teachers for the period 2008-2012.
The Ministry of Finance guides the amendment and supplementation of some points of Circular No. 46/2008/TT-BTC dated June 6, 2008 guiding the management and utilization mechanism for the source of funds to implement the Project on Strengthening Schools and Classrooms and Housing for Teachers for the period 2008-2012 as follows:

1. Amend Point 2.2 of Part II as follows:

"2.2. Annual allocation of investment capital:

Annually, based on the Prime Minister's Decision and the notification of the Ministry of Planning and Investment regarding the allocation of government bond capital plans to localities, local budget funds, and other lawful sources (if any), the Department of Planning and Investment shall take the lead and coordinate with the Department of Finance and the Department of Education and Training to discuss and agree on the project list and funding levels for each project to be submitted to the Provincial People's Committee for decision-making on allocation. During the discussion process with the Department of Planning and Investment (including cases of reallocation adjustments), the Department of Finance shall provide written comments on the project list and funding allocation levels for each project to be submitted to the Provincial People's Committee for decision-making.

In cases where projects are advanced against the next year's capital plan, the Provincial People's Committee must prioritize allocating sufficient funds to recover the advanced amount.

The Provincial People's Committee's decision on the allocation of government bond capital shall be sent to the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Education and Training for monitoring and management; it shall also be sent to the State Treasury as the basis for payment.

Based on the Provincial People's Committee's decision on the allocation of government bond capital, the State Treasury shall implement control and payment according to regulations."

2. This Circular takes effect forty-five (45) days from the date of signature. Any issues encountered during implementation should be promptly reported to the Ministry of Finance (Investment Department) for study and resolution.

 

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114/2009/TT-BTC
Circular No. 114/2009/TT-BTC amends and supplements certain points of Circular No. 46/2008/TT-BTC dated June 6, 2008, issued by the Ministry of Finance, guiding the management and use of funds to implement the Project for Strengthening Schools, Classrooms, and Housing for Teachers for the period 2008-2012.
Expired

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