Circular No. 115/2009/TT-BTC Amending and Supplementing Certain Points of Circular No. 119/2008/TT-BTC dated December 8, 2008 of the Ministry of Finance guiding the management, payment, and settlement of investment capital for healthcare projects managed by localities pursuant to Resolution No. 18/2008/NQ-QH12 dated June 3, 2008 of the National Assembly, Term XII.

Circular No. 115/2009/TT-BTC amends and supplements provisions on the management, payment, and settlement of investment capital for healthcare projects managed by localities from government bonds. This Circular applies to the Department of Planning and Investment, the Department of Finance, the Department of Health, the People's Committee of the province, the State Treasury, and related units.

Document No.115/2009/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byTrần Văn Hiếu — Thứ trưởng
Updated27/06/2026
SectorFinance
FieldBudget Management
Issued date03/06/2009
Effective date18/07/2009
Expiry date15/02/2013
StatusExpired
✦ Smart summary

Circular No. 115/2009/TT-BTC amends and supplements provisions on the management, payment, and settlement of investment capital for healthcare projects managed by localities from government bonds. This Circular applies to the Department of Planning and Investment, the Department of Finance, the Department of Health, the People's Committee of the province, the State Treasury, and related units.

Scope of application

The Department of Planning and Investment, the Department of Finance, the Department of Health, the People's Committee of the province, the State Treasury, and related units.

Key points

  • The Department of Planning and Investment shall take the lead in coordinating with the Department of Finance and the Department of Health to 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.
  • In cases where projects are advanced with the next year's capital plan, the People's Committee of the province must prioritize allocating sufficient funds to recover the advanced amount.
  • Based on the Decision on the allocation of government bond capital by the People's Committee of the province, the State Treasury shall implement control and payment according to regulations.
  • This Circular takes effect 45 days from the date of signature.
  • Point 1.4, Part II has been removed.

🌐 Social impact of this document

  • Positive impact: Clearer regulations on the management and payment of investment capital for healthcare projects, helping to improve the efficiency of capital utilization.
  • Negative impact: May increase the workload for the Department of Planning and Investment, the Department of Finance, and the Department of Health due to the need to implement new procedures.

❓ Frequently asked questions

What should the Department of Planning and Investment do when allocating investment capital?

The Department of Planning and Investment shall take the lead in coordinating with the Department of Finance and the Department of Health to 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.

Is there any provision regarding the advance allocation of the next year's capital plan?

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

What tasks does the State Treasury perform when there is a Decision on the allocation of government bond capital?

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

When does this Circular take effect?

This Circular takes effect 45 days from the date of signature.

What conditions are required to remove point 1.4, part II?

Point 1.4, part II of Circular No. 119/2008/TT-BTC has been removed.

Full text

MINISTRY OF FINANCE

__________

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

_______________________

Number: 115/2009/TT-BTC Hanoi, June 3, 2009

CIRCULAR

Amending and supplementing certain points of Circular No. 119/2008/TT-BTC dated December 8, 2008 of the Ministry of Finance guiding the management, payment, and settlement of investment capital for health projects managed by localities pursuant to Resolution No. 18/2008/NQ-QH12 dated June 3, 2008 of the National Assembly, Session XII.

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to Resolution No. 18/2008/NQ-QH12 dated June 3, 2008 of the National Assembly, Session XII;

Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the issuance of the Investment Management and Construction Regulation, 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 Investment Management and Construction Regulation 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 investment;

Pursuant to Decision No. 47/2008/QĐ-TTg dated April 2, 2008 of the Prime Minister approving the Project on investment, construction, renovation, and upgrading of district general hospitals and inter-district general hospitals using government bonds and other lawful sources of funds during the period 2008-2010 (hereinafter referred to as Decision No. 47/2008/QĐ-TTg);

The Ministry of Finance guides the amendment and supplementation of certain points of Circular No. 119/2008/TT-BTC dated December 8, 2008 guiding the management, payment, and settlement of investment capital for health projects funded from government bonds according to Resolution No. 18/2008/NQ-QH12 dated June 3, 2008 of the National Assembly, Session XII as follows:

1. Amend Point 1.3, Part II as follows:

"1.3. 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 to localities, local budget funds, and other lawful sources of funds (if any); the Department of Planning and Investment shall take the lead in coordinating with the Department of Finance and the Department of Health to discuss and agree on the list and amount of capital for each project to be submitted to the Provincial People's Committee for decision on allocation. During the discussion process with the Department of Planning and Investment, the Department of Health (including cases of adjustment of allocation), the Department of Finance shall provide written comments on the list of projects and the amount of capital allocated to each project to be submitted to the Provincial People's Committee for decision.

In cases where projects are advanced with 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 Health for monitoring and management; and sent to the State Treasury for payment purposes.

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

2. Delete Point 1.4, Part II.

3. This Circular takes effect forty-five (45) days from the date of signature. During implementation, if there are any difficulties, units are requested to promptly report to the Ministry of Finance (Investment Department) for research and resolution.

 

Place of Receipt:
- Central Party Office;
- National Assembly's Office;
- President's Office;
- Government Office;
- Ministries, ministerial-level agencies, agencies under the Government; central agencies of mass organizations;
- State-owned Groups, Corporations;
- Provincial People's Committees;
- Government website;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Office;
- Departments of Finance, State Treasuries, Departments of Planning and Investment, Departments of Health of provinces and centrally-administered cities;
- Department of Legal Drafting - Ministry of Justice;
- Units under the Ministry of Finance;
- Official Gazette;
- Ministry of Finance website;
- To be filed with the Office and the Investment Department.
DEPUTY MINISTER
DEPUTY MINISTER




Tran Van Hieu

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115/2009/TT-BTC
Circular No. 115/2009/TT-BTC Amending and Supplementing Certain Points of Circular No. 119/2008/TT-BTC dated December 8, 2008 of the Ministry of Finance guiding the management, payment, and settlement of investment capital for healthcare projects managed by localities pursuant to Resolution No. 18/2008/NQ-QH12 dated June 3, 2008 of the National Assembly, Term XII.
Expired

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