Circular No. 136/2017/TT-BTC on the establishment, management, and use of funds for economic activities related to natural resources and the environment.

CIRCULAR

REGULATIONS ON THE ESTABLISHMENT, MANAGEMENT, AND USE OF OPERATING FUNDS FOR ECONOMIC ACTIVITIES RELATED TO ENVIRONMENTAL RESOURCES TASKS

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the specialized laws including: The Land Law on November 29, 2013; The Minerals Law on November 17, 2010; The Water Resources Law on June 21, 2012; The Law on Natural Resources, Environment, Sea, and Islands on June 25, 2015; The Meteorology and Hydrology Law on November 23, 2015;

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to Decree No. 201/2013/NĐ-CP dated November 27, 2013 of the Government detailing the implementation of certain provisions of the Water Resources Law;

Pursuant to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government detailing the implementation of certain provisions of the Land Law;

Pursuant to Decree No. 45/2015/NĐ-CP dated May 6, 2015 of the Government on surveying and mapping activities;

Pursuant to Decree No. 38/2016/NĐ-CP dated May 15, 2016 of the Government detailing certain provisions of the Meteorology and Hydrology Law;

Pursuant to Decree No. 40/2016/NĐ-CP dated May 15, 2016 of the Government detailing the implementation of certain provisions of the Law on Natural Resources, Environment, Sea, and Islands;

Pursuant to Decree No. 158/2016/NĐ-CP dated November 29, 2016 of the Government detailing the implementation of certain provisions of the Minerals Law;

Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 81/2010/QĐ-TTg dated December 13, 2010 of the Prime Minister on the collection, storage, processing, exploitation, and use of national remote sensing data; Decision No. 76/2014/QĐ-TTg dated December 24, 2014 of the Prime Minister amending and supplementing some articles of Decision No. 81/2010/QĐ-TTg dated December 13, 2010 of the Prime Minister;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular regulating the establishment, management, and use of operating funds for economic activities related to environmental resources tasks.

Article 1. Scope of Regulation

Article 1. This Circular regulates the establishment, management, and use of operating funds for economic activities related to environmental resources tasks, including: land management, surveying and mapping, geology and minerals, water resources, sea and islands, meteorology and hydrology and climate change monitoring, remote sensing, biodiversity, and other tasks related to environmental resources.

Article 2. Other sources of funds specified for environmental resources tasks (such as funds for environmental protection services, scientific research funds, development investment capital, and other sources) are not within the scope of regulation of this Circular.

Article 2. Applicability

1. Ministries, ministerial-level agencies, and government agencies (hereinafter referred to as ministries and central agencies); provinces and centrally-administered cities.

2. Agencies, units, and individuals involved in the use of operating funds for economic activities implementing environmental resources tasks.

Article 3. Operating funds for economic activities related to environmental resources tasks

1. State budget funds allocated

a) The central budget ensures funds for economic activities related to environmental resources tasks carried out by ministries and central agencies;

b) Local budgets ensure funds for economic activities related to environmental resources tasks carried out by local agencies and units.

2. Other sources as prescribed by law (if any)

3. Agencies, units, and individuals using operating funds for economic activities implementing environmental resources tasks must comply with the contents approved by the competent authority; manage and use funds according to regulations, economically, and effectively; be subject to inspection and supervision by competent authorities; implement settlement and public financial reporting procedures as prescribed.

Article 4. Tasks for economic activities related to natural resources and the environment

1. Tasks for economic activities related to natural resources and the environment from the central budget

a) Land management

- Surveying and evaluating land nationwide and in regions according to periodic schedules and special topics as decided by competent authorities;

- Compiling and reporting land statistics; inventorying land, preparing current land use maps nationwide and regionally; statistics and inventorying defense and security lands;

- Preparing, adjusting national land use plans, defense land use plans, and security land use plans;

- Collecting information to establish and adjust land price frameworks by region; preparing land price maps;

- Building, updating, and managing land information and the national land database.

b) Surveying and Mapping

- Establishing the national reference system, the national basic survey data system, and specialized survey point systems;

- Setting up and maintaining the national topographic map system; preparing national administrative maps and provincial maps; surveying and mapping border areas; specialized maps serving specific purposes of sectors;

- Building the basic aerial photography system, specialized aerial photography systems; geographic name systems used in surveying and mapping;

- Building, updating, and managing the national geographic database, specialized geographic databases, and spatial geographic data;

- Maintaining and servicing the national survey point system, specialized survey point systems.

c) Geology and Mineral Resources

- Surveying and discovering mineral resources along with preparing regional geological maps, disaster geological maps, environmental geological maps, marine geological maps, specialized maps, and other geological and mineral resource topics;

- Evaluating mineral resource potential by type and group of minerals and geological structures with prospects to discover new mineral areas;

- Exploring important types of minerals to serve national defense, security, and socio-economic development goals (if applicable) as prescribed by laws on mineral resources;

- Designating areas with scattered small and isolated mineral deposits; areas with harmful mineral deposits; national mineral reserve areas; areas not subject to auction for mineral exploitation rights under central authority;

- Statistics and inventorying mineral reserves;

- Storing and managing information on basic geological surveys of mineral resources and mineral information;

- Preserving and exhibiting geological and mineral samples.

d) Water Resources

- Surveying and assessing water resources for inter-provincial and inter-national sources; inventorying water resources for inter-provincial and inter-national sources;

- Surveying the current status of water resource extraction, usage, wastewater discharge, gas emissions, and other waste discharges into inter-provincial and inter-national water sources;

- Monitoring and supervising water resources for inter-provincial and inter-national sources managed centrally;

- Building and maintaining systems for flood, drought, saltwater intrusion, and other water-related hazard warnings and forecasts;

- Activities to protect water resources, prevent degradation and depletion of water sources, and mitigate adverse effects caused by water in inter-provincial river basins; regulating and distributing water resources in inter-provincial river basins; establishing reservoir operation procedures; compiling lists of river basins and water sources as prescribed;

- Building, updating, and managing information and databases on national water resources.

đ) Sea and Islands

- Conducting basic surveys of sea and island resources in accordance with the provisions of the law;

- Tasks, projects, and programs within the key program for basic surveys of sea and island resources, as decided by competent authorities, with characteristics of expenditures for economic activities;

- Comprehensive management of coastal resources with inter-provincial scope as decided by competent authorities;

- Surveying, assessing, statistically analyzing, classifying, and managing sea and island resources managed centrally;

- Comprehensive monitoring and supervision of national marine and island environmental resources;

- Building, updating, and managing information and databases on sectoral and national marine and island environmental resources in accordance with the law.

e) Meteorology and Hydrology and Climate Change Monitoring

- Meteorological and hydrological observation activities within the national meteorological and hydrological station network; supplementary investigation and survey to provide information and data for the national meteorological and hydrological station network;

- Weather and hydrological forecasting within the national weather and hydrological warning system;

- Monitoring climate change;

- Building and managing national meteorological and hydrological information and data and climate change monitoring.

g) Remote Sensing

- Monitoring natural resources and disasters using remote sensing technology to serve state management by the Ministry of Natural Resources and Environment;

- Building and managing the national remote sensing database;

- Operating and maintaining the national remote sensing image receiving station system;

- Purchasing remote sensing data (if necessary) to serve natural resource and disaster monitoring work when Vietnam's satellite receiving stations and the national remote sensing image database cannot meet the requirements for remote sensing data exploitation and use, and such purchase is approved by the Prime Minister.

h) Biodiversity

Central tasks for economic activities related to biodiversity according to Clause 2, Article 3 of Circular Joint No. 160/2014/TTLT-BTC-BTNMT dated October 29, 2014, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management, use, and settlement of regular expenses from the state budget to implement tasks and projects under the National Biodiversity Strategy until 2020, with a vision to 2030.

i) Other tasks

- Preparing and adjusting planning tasks in various fields as prescribed by law;

- Building and adjusting strategies and plans on resources by field; industry and national statistics on environmental resources (excluding statistics on the environmental field funded from environmental protection public services).

- Establishing, integrating, storing, managing a common database on national resources; applying information technology in the work of investigating, evaluating, and managing central-level natural resources according to the provisions of specialized laws, with ongoing expenditure from economic activity funds (if any);

- Establishing economic and technical norms, product unit prices for land management, surveying and mapping, geology and minerals, water resources, seas and islands, meteorology and hydrology and climate change monitoring, remote sensing, biodiversity, other expenditure tasks (if any) under the central level;

- Promoting and disseminating laws of the sector from economic activity funds as prescribed by specialized laws; training professional skills in central-level natural resource and environmental management according to expenditure content from economic activity funds;

- Counterpart capital for international cooperation projects with ongoing expenditure from economic activity funds for natural resource and environmental management (if any);

- Major repairs and procurement of equipment serving professional tasks for public institutions in the field of economic activity funding (excluding public institutions that self-finance ongoing expenditures and investment costs ordered by the State at full cost including depreciation of fixed assets);

- Other expenditure tasks on land management, surveying and mapping, geology and minerals, water resources, seas and islands, meteorology and hydrology and climate change monitoring, remote sensing, biodiversity, other expenditures (if any) at the central level.

2. Economic activity funding tasks related to natural resource and environmental management of local budgets

a) Land management

- Investigating and assessing land periodically and by special topics at the local level;

- Preparing and updating cadastral maps at the local level;

- Land statistics; inventorying land, preparing current land use maps at the local level;

- Preparing and adjusting provincial and district land use plans and programs;

- Collecting information to establish and adjust land price tables, determining specific land prices at the local level; preparing land price maps;

- Registering land, property attached to land, preparing cadastral files, issuing certificates of land use rights, ownership of houses and property attached to land; registering changes in land status, updating cadastral files, recording changes in land status at the local level according to decisions of competent authorities (if any);

- Building, updating, and managing land information and databases at the local level;

b) Surveying and Mapping

- Surveying and mapping activities serving local management requirements: Establishing dedicated survey points; building specialized aerial photography systems; establishing county administrative maps, specialized maps serving dedicated purposes;

- Surveying and mapping administrative boundaries according to the provisions of the law;

- Building, managing information and data on surveying and mapping, administrative boundaries at the local level;

c) Geology and Mineral Resources

- Protecting unexploited mineral resources within the local area;

- Designating areas prohibited or temporarily prohibited from mineral exploitation, areas not auctioned for mineral exploitation rights within the local authority's jurisdiction;

- Storing and managing information on mineral resources at the local level;

d) Water Resources

- Investigating and assessing water resources for intra-provincial sources and inter-provincial sources within the area; inventorying water resources for intra-provincial sources;

- Investigating and compiling the current status of water resource exploitation and utilization; discharging wastewater into water sources for intra-provincial and local sources;

- Water resource monitoring and supervision activities at the local level;

- Building and maintaining flood, drought, saltwater intrusion, and other water-related hazard warnings and forecasts within the local management scope;

- Activities to protect water resources; preventing and mitigating water resource degradation and depletion, restoring damage caused by water in intra-provincial sources; identifying lists of lakes, ponds, swamps, and reservoirs that cannot be filled in;

- Building, updating, and managing information and databases on water resources at the local level;

đ) Sea and Islands

- Conducting basic investigations of marine and island resources within the local management scope;

- Tasks, projects, programs under the key program for basic investigations of marine and island resources and environment according to the decision of competent authorities, with ongoing expenditure from economic activity funds;

- Comprehensive management of coastal resources within the local management scope according to the decision of competent authorities;

- Investigating, classifying, and managing marine and island resources managed by the locality;

- Comprehensive monitoring and supervision of marine and island resources and environment at the local level;

- Establishing and managing coastal protection zones at the local level;

- Building, updating, and managing information and databases on marine and island resources and environment at the local level;

e) Meteorology and Hydrology and Climate Change Monitoring

- Meteorological and hydrological station operations at the local level; collecting local meteorological and hydrological data;

- Forecasting and warning meteorological and hydrological conditions, communicating disaster information in the local area;

- Monitoring climate change at the local level;

- Building and managing information and databases on meteorology and hydrology and climate change monitoring at the local level;

g) Remote Sensing

Building and managing remote sensing databases at the local level (if any);

h) Biodiversity

Local economic activity funding tasks related to biodiversity according to Clause 2, Article 4 of Circular Joint No. 160/2014/TTLT-BTC-BTNMT dated October 29, 2014 of the Ministry of Finance and the Ministry of Natural Resources and Environment on guiding the management, use, and settlement of regular expenditure funds from the state budget to implement national biodiversity strategy tasks and projects until 2020, vision to 2030;

i) Other tasks

- Preparing and adjusting planning tasks in various fields as prescribed by law;

- Preparing and adjusting strategies and plans on natural resources and environment; statistically summarizing natural resource and environmental indicators at the local level (excluding environmental statistics funded from environmental protection services);

- Establishing economic and technical norms, product unit prices for land management, surveying and mapping, geology and minerals, water resources, seas and islands, meteorology and hydrology and climate change monitoring, remote sensing, biodiversity, other expenditure tasks (if any) under the local level.

- Establishing, integrating, storing, managing a common database on local resources in accordance with the provisions of specialized laws; applying information technology in the work of investigating, assessing, and managing resources in accordance with the provisions of specialized laws, from the operating funds for regular expenditures related to economic activities (if any);

- Propagating and popularizing laws of the sector from the operating funds for economic activities in accordance with the provisions of specialized laws; training professional skills on local environmental resources from the operating funds for regular expenditures related to economic activities;

- Counterpart capital for international cooperation projects with regular expenditure nature from the operating funds for environmental resources (if any);

- Major repairs and procurement of equipment serving professional tasks for public institutions in the field of economic activity funding (excluding public institutions that self-finance ongoing expenditures and investment costs ordered by the State at full cost including depreciation of fixed assets);

- Other expenses related to land management, surveying and mapping, geology and minerals, water resources, seas and islands, meteorology and hydrology, climate change monitoring, remote sensing, biodiversity, other expenses (if any) at the local level.

3. The division of responsibilities for budgetary expenditures on environmental resources between provincial, district, and commune levels shall be carried out in accordance with the provisions of specialized laws and shall be decided by the Provincial People's Council upon submission by the Provincial People's Committee.

4. Points i of Clause 1 and Point i of Clause 2 of Article 4 provide general guidelines for other expenses related to environmental resources; only those sectors with additional specific responsibilities will be considered, not all other expenses.

Article 5. Funding Levels

1. The level of expenditure for implementing responsibilities related to environmental resources shall be implemented according to current standards, unit prices, and financial expenditure regulations prescribed by competent state agencies.

2. Some specific expenditure levels are detailed in Appendix 6 issued together with this Circular.

Article 6. Budget Preparation, Execution, and Settlement

The preparation, execution, and settlement of operating funds for environmental resource tasks shall be carried out in accordance with the provisions of the State Budget Law and current guiding documents.

This Circular provides detailed guidance on the following additional matters:

1. Preparing budgets

a) Preparing budgets for tasks, projects, and programs (referred to as tasks and projects); including: Costs for preparing tasks and projects; costs for implementing tasks and projects (including direct costs and general management costs); costs for final reports on tasks and projects; other costs. Among which:

- Costs for implementing tasks and projects (or components of tasks and projects) with economic and technical norms and unit prices: The budget is determined by multiplying the volume of work by the unit price approved by the competent state management agency;

- Costs for implementing tasks and projects (or components of tasks and projects) without economic and technical norms and unit prices: The budget is established based on the content and volume of work to be performed, current financial expenditure regulations, and approved by the competent authority.

Preparing budgets for tasks and projects (including tasks and projects on biodiversity from operating funds for economic activities) shall be carried out in accordance with Appendices 01 to 06 issued together with this Circular.

b) For other expenses: The preparation of budgets shall be carried out in accordance with current national regulations.

2. Procedures for budget preparation

Annually, based on instructions for preparing state budget estimates from competent authorities, the implementation of previous year's budget estimates, the content and volume of work to be performed in the planning year, economic and technical norms, unit prices, current financial expenditure regulations, and the provisions of this Circular.

a) At the Central Level: Units assigned the task of preparing budget estimates for environmental resource expenditures must submit detailed explanations of the basis for calculation along with their reports to the Ministry or central agency for review and consolidation into the Ministry or central agency's state budget estimate, which is then submitted to the Ministry of Finance for consolidation and presentation to the Government for submission to the National Assembly as required.

When the Ministry of Natural Resources and Environment prepares budget estimates for environmental resource expenditures, it includes budget estimates for basic geological surveys on minerals supplemented by recovery costs, mineral exploration costs, mineral exploitation rights fees, and investments by organizations and individuals as stipulated in Article 14 of Decree No. 158/2016/NĐ-CP dated November 29, 2016, detailing certain provisions of the Minerals Law.

b) At the Local Level: Units assigned the task of preparing budget estimates for environmental resource expenditures must submit detailed explanations of the basis for calculation along with their reports to the first-level budget units in the locality for review and consolidation into the first-level budget unit's state budget estimate, which is then submitted to the local finance agency for review and consolidation and reported to the competent authority as required.

3. Allocation and Assignment of Budget Estimates

a) At the Central Level:

- Based on the budget estimates assigned by the competent authority, Ministries and central agencies allocate and assign budget estimates to subordinate budget-using units, while simultaneously submitting them to the Ministry of Finance, State Treasury, and the State Treasury where transactions take place for implementation;

- The Ministry of Finance conducts checks on the budget estimates assigned by Ministries and central agencies to budget-using units in accordance with regulations.

b) At the local level:

- Based on the budget estimates assigned by the competent authority, first-level budget units in localities allocate and assign budget estimates to subordinate budget-using units, submit them to the local finance agency, and simultaneously submit them to the State Treasury where transactions take place for implementation;

- The local finance agency conducts checks on the budget estimates assigned by first-level budget units to budget-using units in accordance with regulations.

4. Implementation of Budget Estimates

Based on the budget estimates assigned by the competent authority, units withdraw budget estimates from the State Treasury where transactions take place, and the implementation of controls and payments for economic activity expenses related to environmental resource tasks shall be carried out in accordance with the Ministry of Finance's regulations on the control and payment of state budget expenses through the State Treasury and current legal provisions.

5. Handling of Remaining Operating Funds at Year-End

The handling of the end-of-year balance of funds allocated for economic activities related to environmental resource tasks shall be carried out in accordance with the provisions of the State Budget Law and the guidelines of the Ministry of Finance on closing accounting books at year-end and preparing and reporting annual state budget settlements.

6. Settlement Work

a) Regarding accounting entries: Tasks related to environmental resources stipulated in this Circular shall be recorded under economic activities. Based on the content of the activities, they shall be recorded in corresponding accounts according to the current state budget classification;

b) Annual budget settlement

At the end of the fiscal year, budget-using units must complete the accounting closing process and prepare the settlement report. The procedures for preparation, forms, submission deadlines, and responsibilities for reviewing the settlement reports shall be carried out in accordance with current regulations:

Based on the budget expenditures that have been controlled by the State Treasury according to the volume of work completed in accordance with the State Budget Law and current guiding documents, the total and annual budget settlement shall be compiled in accordance with the regulations on regular state budget expenditures.

c) Settlement of project value upon completion

For tasks and projects approved by competent authorities with implementation periods exceeding 12 months, in addition to annual settlement, units must also settle the completed tasks and projects according to the following contents:

- Approved budget for the task or project;

- Evaluation and acceptance report confirming the completion of the task or project, which has been inspected and accepted by the competent authority to meet requirements or higher;

- Confirmation receipt for the delivery of completed products meeting quality standards as prescribed;

- Approved budget for the task or project;

- Amount of budget provided each year;

- Settled amount compared to the provided amount, any excess must be returned to the state budget according to the annual state budget period in the year of budget submission.

For tasks and projects included in the list of public services using state budget funds as decided by the competent authority, they shall be implemented in accordance with current laws regarding the assignment of tasks, placing orders, or tendering for the provision of public goods and services using state budget funds from regular expenditure.

Article 7. Inspection Work

The Ministry of Natural Resources and Environment, central ministries, agencies, localities, and local natural resources and environment agencies shall take the lead and coordinate with financial agencies at the same level to regularly and urgently inspect the implementation of assigned tasks; management, use, audit, and settlement of funds at subordinate units to ensure that the allocated funds are used for their intended purposes and effectively.

Article 8. Implementation organization

1. This Circular takes effect from February 6, 2018.

2. The following Circulars cease to be effective from the date this Circular takes effect, including:

a) Joint Circular No. 83/2003/TTLT-BTC-BTNMT dated August 27, 2003, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment, guiding the delegation, management, and settlement of surveying and mapping costs and land administration expenses;

b) Joint Circular No. 04/2007/TTLT-BTNMT-BTC dated February 27, 2007, issued by the Ministry of Natural Resources and Environment and the Ministry of Finance, guiding the preparation of budgets for surveying, mapping, and land administration costs;

c) Joint Circular No. 118/2008/TTLT-BTC-BTNMT dated December 5, 2008, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment, guiding the management, use, and settlement of economic service costs for water resource management activities;

d) Joint Circular No. 40/2009/TTLT-BTC-BTNMT dated March 5, 2009, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment, guiding the management, use, and settlement of economic service costs for geological and mineral tasks.

3. For tasks and projects that have been approved by the competent authority but have implementation times after the effective date of this Circular, the approving authority shall adjust the content of the unexecuted tasks and projects in accordance with this Circular.

4. For environmental resource expenditures from economic activity funds not specified in this Circular, they shall be implemented in accordance with current guiding documents.

5. Regular and non-regular expenditures of public institutions in the field of economic activities related to environmental resources shall be carried out in accordance with Decree No. 141/2016/NĐ-CP dated October 10, 2016, of the Government, stipulating the self-management mechanism of public institutions in the economic service sector and other services, and guiding documents.

6. If the legal documents cited for application in this Circular are amended, supplemented, or replaced by new legal documents, they shall be applied according to the new documents.

7. In the course of implementation, if there are difficulties or obstacles, it is requested that relevant agencies and units promptly reflect them to the Ministry of Finance for research and appropriate amendments.

APPENDIX 01

BUDGET ESTIMATE FOR TASKS AND PROJECTS ON ECONOMIC ACTIVITIES RELATED TO ENVIRONMENTAL RESOURCES

Note: When preparing the budget estimate, only necessary costs related to the implementation of tasks and projects should be calculated, not all the expense items listed above.

APPENDIX 02

BUDGET ESTIMATE FOR IMPLEMENTATION COSTS OF TASKS AND PROJECTS (OR WORK ITEMS OF TASKS AND PROJECTS) WITH TECHNICAL AND ECONOMIC STANDARDS

Note: When preparing estimates, only necessary costs related to the tasks and projects to be implemented should be calculated, not all items listed above.

APPENDIX 03

ESTIMATE OF COSTS FOR IMPLEMENTING TASKS AND PROJECTS (OR COMPONENTS OF TASKS AND PROJECTS WITHOUT TECHNICAL AND ECONOMIC QUOTAS)

Note: When preparing estimates, only necessary costs related to the tasks and projects to be implemented should be calculated, not all items listed above.

ANNEX 04

PREPARATION OF ESTIMATES FOR COSTS OF TASKS AND PROJECTS

I. Estimate of costs for preparing tasks and projects

1. Costs for preparing tasks and projects: including costs for drafting the outline of tasks and projects; costs for collecting, surveying, sampling, and processing analysis of some samples to serve the preparation of the outline (according to technical procedures if available); analyzing data and survey results; selecting technical solutions, designing construction plans, calculating work volumes, and preparing cost estimates; convening review boards, obtaining approval opinions, and completing until approved by competent authorities.

a) For tasks and projects with economic and technical quotas and budget unit prices approved by competent authorities: The estimate of costs is based on volume (x) budget unit prices.

b) For tasks and projects without economic and technical quotas and budget unit prices: The estimate of costs is calculated as a percentage (%) of direct costs of tasks and projects; specific rates as follows:

For tasks and projects with implementation costs exceeding 50 billion VND, an additional 0.003% of the increased amount is added for each additional billion VND.

For tasks and projects with implementation costs within the ranges specified in the table above, the interpolation method is applied as follows:

Where: Ki: Cost of preparing tasks and projects to be calculated (percentage %); Ka: Upper limit cost of preparing tasks and projects (percentage %); Kb: Lower limit cost of preparing tasks and projects (percentage %); Gi: Cost of tasks and projects to be calculated (billion VND); Ga: Upper limit cost of tasks and projects (billion VND); Gb: Lower limit cost of tasks and projects (billion VND).

In cases where tasks and projects are prepared and approved in two stages (stage of building and submitting for overall project approval; stage of technical design and budget preparation and submission for approval), the cost estimate for preparing tasks and projects is allocated to each stage by relevant ministries and localities according to the percentages specified above.

The cost of preparing tasks and projects as a percentage (%) of direct costs in the table above applies to tasks and projects that include all costs for preparing tasks and projects as stipulated in Clause 1 above; therefore, when preparing estimates, only costs that the tasks and projects must implement should be calculated, not all costs listed above if they are not required (for example, costs for collecting, surveying, sampling, and processing analysis of some samples to serve the preparation of the outline; analyzing data and survey results; selecting technical solutions, designing construction plans). Based on the content of the work, the volume of work, current financial regulations, and certain cost levels specified in Appendix 6 attached to this Circular, the cost estimate for preparing tasks and projects should be submitted for approval by competent authorities.

2. For annual recurring tasks (such as maintaining monitoring systems for natural resources and the environment; national survey points, specialized base survey points; national remote sensing image receiving stations; planning, statistics, and resource indicators; establishing economic and technical quotas and product unit prices; legal education and dissemination; professional training; updating, storing, and managing information and databases on natural resources; other recurring tasks if any) and non-recurring tasks (such as maintenance of national remote sensing image receiving stations, purchasing remote sensing data, major repairs, purchasing equipment, and other non-recurring tasks if any), the current regulations apply, and there is no need to prepare an estimate for task preparation.

If necessary tasks (if any) approved by competent authorities require preparation costs, these should be calculated based on specific work volumes and current financial expenditure regulations.

II. Preparation of estimates for costs of implementing tasks and projects

1. Preparation of estimates for costs of implementing tasks and projects (or components of tasks and projects) with economic and technical quotas and product unit prices:

Estimate of costs for implementing tasks and projects (or components of tasks and projects): Unit price of products equals (=) Direct costs plus (+) General management costs.

a) DIRECT COSTS: These are direct cost items, including: labor costs; material costs; tool and equipment costs; energy costs; fuel costs; depreciation costs of fixed assets. Calculations are as follows:

- Labor costs: Including costs of technical labor and general labor (if any) participating in the implementation of tasks and projects.

+ Technical labor costs equal (=) number of technical labor workdays according to the quota (x) unit price of technical labor workdays.

Where:

Monthly salary according to the technical level specified in the implementation quota based on the salary coefficient issued pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on wage regulations for officials, civil servants, public employees, and armed forces, and any subsequent amendments or replacements; the basic wage level as currently prescribed by the State.

Allowances and contributions under the system: Salary allowance; contributions according to the current regulations; responsibility allowance; mobility allowance; hazardous and dangerous work allowance; regional allowance; special allowance; other allowances (if any) as currently prescribed; supplementary wage (if any) as prescribed by current laws.

When preparing budgets for tasks and projects, only calculate allowances according to the benefits stipulated by the State and the Circulars guiding the current allowance system, not including all the allowances mentioned above in the tasks and projects.

+ Labor cost for general workers equals the number of general worker workdays according to the quota multiplied by the daily wage rate for general workers.

The daily wage rate for general workers: For tasks funded by the central budget, it is based on the average price in the construction area for the year; for tasks funded by local budgets, it is based on the daily wage rate for general workers as defined by each locality.

- Material costs: The value of main materials and auxiliary materials directly used during the execution of tasks and projects.

Material costs equal the total quantity of each type of material according to the quota multiplied by the unit price of each type of material.

The unit price of materials: For tasks funded by the central budget, it is based on the average price of provinces and centrally-administered cities with construction areas in the year; for tasks funded by local budgets, it is based on the market price in the locality.

- Tool and equipment costs: The value of tools and equipment allocated during the execution of tasks and projects.

Where:

Unit price of tools and equipment: determined as described above for the unit price of materials.

- Energy costs: Costs for energy used for machinery and equipment operation during the execution of tasks and projects.

Energy costs equal the energy consumption according to the quota multiplied by the unit price set by the State.

- Fuel costs: Costs for fuel used during the execution of tasks and projects.

Fuel costs equal the amount of fuel consumed according to the quota multiplied by the unit price set by the State.

- Depreciation costs of fixed assets: According to the current regulations on depreciation of fixed assets for public institutions and the schedule for incorporating depreciation costs of fixed assets into product prices as prescribed by the competent authority.

Depreciation costs of machinery and equipment are the expenses related to machinery and equipment used during the execution of tasks and projects. Depreciation costs of machinery and equipment equal the number of machine shifts according to the quota multiplied by the depreciation rate per machine shift.

Of which

Number of machine shifts used per year: Non-core machines are 250 shifts (except measuring equipment which is 200 shifts); core machines are 500 shifts.

b) General management costs: As provided in Clause 3 below.

2. Budgeting costs for executing tasks and projects (or components of tasks and projects) without economic and technical quotas and product unit prices.

The budget for costs to execute tasks and projects (or components of tasks and projects) equals direct costs plus general management costs.

a) DIRECT COSTS: These are direct cost items, including: labor costs; material costs; tool and equipment costs; energy costs; fuel costs; depreciation costs of fixed assets. Calculations are as follows:

- Labor costs: Including costs of technical labor and general labor (if any) participating in the implementation of tasks and projects.

+ Technical labor costs equal the actual number of technical workdays required multiplied by the daily wage rate for technical workers according to the appropriate technical level.

The daily wage rate for technical workers is determined as described above for the daily wage rate for technical workers of tasks and projects (or components of tasks and projects) with economic and technical quotas as specified in Point a Clause 1 Part II above.

+ General labor costs equal the number of general worker workdays needed to be hired multiplied by the daily wage rate for general workers.

- Material costs: The value of main materials and auxiliary materials directly used during the execution of tasks and projects.

Material costs equal the total quantity of materials needed multiplied by the unit price of each type of material.

- Tool and equipment costs: The value of tools and equipment allocated during the execution of tasks and projects.

Tool and equipment costs equal the number of shifts using tools and equipment needed multiplied by the unit price of tool and equipment allocation for one shift.

The daily wage rate for general workers; the unit price of materials, tools, and equipment is determined as described in Point a Clause 1 Part II above.

- Energy costs: Costs for energy used for machinery and equipment operation during the execution of tasks and projects.

Energy costs equal the necessary energy consumption multiplied by the unit price set by the State.

- Fuel costs: Costs for fuel used during the execution of tasks and projects.

Fuel costs equal the amount of fuel consumed according to the quota multiplied by the unit price set by the State.

- Depreciation costs of fixed assets as specified in Point a Clause 1 Part II above.

b) General management costs: As provided in Clause 3 below.

3. General management costs

General management costs include: wages, salary allowances, and contributions under the system (social insurance, health insurance, unemployment insurance, trade union fees) for the management staff; electricity, water, telephone, gasoline, travel expenses, office supplies, tools, and equipment for the management staff; repair and maintenance costs for equipment, tools, and equipment for public institutions (or depreciation costs of fixed assets serving the management staff for public institutions self-financing regular expenses and investment; enterprises implementing); conference costs for deployment, mid-term review, and final summary of the institution; relocation costs; temporary housing costs (or rental accommodation costs) for construction forces; inspection, acceptance, and handover costs of products by the implementing entity, and other management-related costs associated with the execution of tasks and projects.

a) For public service units (units self-financing regular expenses and investment costs; units self-financing regular expenses); enterprises participating in implementing tasks, projects, common management costs shall be determined according to the percentage calculated on direct costs, specified for each group of work as follows:

Where:

* Fieldwork: includes all works carried out at the site.

* Office Work: includes all works carried out in the office.

In case public service units implement tasks, projects based on unit prices not including depreciation costs of fixed assets, then common management costs shall be calculated according to the percentage on direct costs (excluding depreciation costs of fixed assets).

The allocation of common management costs to specific cost items as stipulated in Clause 3 above shall be decided by Ministries, central agencies, and localities.

b) For public service units, state administrative management agencies that have been allocated regular expenditure funds from the state budget, implementing tasks, projects (if any): may calculate maximum common management costs of 25 million VND/year/task/project, for tasks, projects with total direct costs up to 5 billion VND; in cases where tasks, projects have total direct costs exceeding 5 billion VND, an additional 0.003 of the increased amount will be supplemented for every additional 1 billion VND.

In cases where tasks, projects include relocation costs, temporary housing construction costs (or rental accommodation costs) for construction forces, inspection, acceptance, handover product costs of the implementing unit, and other related costs (if any), the unit shall prepare the budget under other cost items, based on the specific volume of work performed, current expenditure regulations, and approved by the competent authority.

* For local government budget expenditure tasks, based on the actual implementation situation of tasks, projects and the capacity of the local government budget, the Provincial People's Council, the Chairman of the Provincial People's Committee, according to the provisions of the State Budget Law, shall specify the appropriate ratio of common management costs, but not exceeding the ratio of common management costs prescribed above.

III. Budget for Costs of Compiling Final Reports on Tasks, Projects (only applicable to tasks, projects required to compile final reports as stipulated by the competent authority)

1. Budget for costs of compiling final reports on tasks, projects according to the level prescribed in Appendix 6 attached to this Circular.

For tasks, projects stipulated by the competent authority to compile final reports including preparation of relevant specialized documents, drawings, and other contents (if any), additional funding for related contents shall be calculated based on the volume of work and current expenditure regulations.

2. Specifically, for compiling final reports on basic geological survey tasks, projects concerning minerals (including costs for collecting supplementary materials, editing, summarizing materials in the office, writing reports on project implementation results; establishing various types of specialized documents, drawings related to the report until completion of products for submission to national archives according to regulations), the budget shall be prepared as follows:

a) For tasks, projects with economic and technical norms and approved budget unit prices: The budget for compiling final reports shall be based on the quantity multiplied (x) by the approved budget unit price.

b) For tasks, projects without economic and technical norms and approved budget unit prices: The budget for costs of compiling final reports shall be calculated as a percentage of the costs of implementing tasks, projects, specifically as follows:

For tasks, projects with implementation costs exceeding 50 billion VND, an additional 0.015 of the increased amount will be supplemented for every additional 1 billion VND.

For tasks, projects with implementation costs within the ranges defined in the table above, the calculation method shall be interpolation as specified in Point b Clause 1 Part I above.

IV. Preparation of Other Cost Budgets

1. Inspection and Acceptance Costs of Tasks, Projects: These are costs for inspection, supervision during construction, assessment, organization of quantity and quality acceptance of completed products according to the inspection and acceptance regulations of the competent authority, and organization of assessment and approval of completed tasks, projects.

a) The budget for inspection and acceptance costs shall be calculated as a percentage (%) of the costs of implementing tasks, projects (including: direct costs and common management costs) as follows:

- Tasks, projects on land management; surveying and mapping: Inspection and acceptance costs shall be calculated as follows: Group I: Fieldwork: 3%, office work: 2%; Group II: Fieldwork: 4%, office work: 3%; Group III: Fieldwork: 5%, office work: 4%.

- Tasks, projects on geology and mineral resources; water resources: Inspection and acceptance costs shall be calculated at a maximum of no more than 1.5% of the costs of implementing tasks, projects.

- For tasks, projects on seas and islands; meteorology, hydrology, and climate change monitoring; remote sensing; biodiversity, and other expenditure tasks (if any): Based on the inspection and acceptance regulations issued by the competent authority, the unit shall prepare the budget for inspection and acceptance costs based on the specific volume of work, current expenditure regulations, and approved by the competent authority; but not exceeding 1.5% of the costs of implementing tasks, projects.

b) For tasks stipulated by the competent authority that do not require inspection and acceptance, the budget for inspection and acceptance costs as specified in Point a Clause 1 above shall not be calculated.

2. Archiving Costs (if any): The budget shall be determined based on the specific volume of work, current expenditure regulations (including other costs as prescribed if any such as purchasing boxes, tubes for storing documents, binding volumes, data storage discs, reports, submitting samples retained at the unit and state agency according to regulations).

3. Transportation costs for labor and equipment from the unit's headquarters to the construction site (transportation outside the area where the task or project is carried out): The budget estimate is calculated based on the actual volume of work performed and the current expenditure regulations.

4. Budget estimate for meals at sea and the cost of purchasing fresh water when working in areas lacking fresh water, according to the state's prescribed regulations.

5. Compensation costs for damage to property and crops on land (if applicable): Based on the compensation price set by the locality and the current state regulations.

6. Costs for renting vessels and boats (only applicable to tasks and projects carried out on rivers and seas, and for units without their own vessels and boats): The rental period is based on the construction time on rivers and seas; the vessel rental rate is based on the local price confirmed by the financial authority or the local government, to determine the vessel rental budget estimate.

7. Other expenses include: renting machinery, equipment, and construction means (only applicable if the implementing unit does not have sufficient machinery, equipment, and construction means as stipulated in the economic and technical norms; excluding rental costs for public institutions that self-finance regular expenses and investment, and enterprises whose unit prices already include depreciation costs of fixed assets); temporary road construction, road repair, drilling base construction (only applicable to tasks and projects as specified by the competent authority); purchasing materials and data; experts' fees and travel expenses (if any) and other related expenses (if any): The budget estimate is calculated based on the actual volume of work performed and the current expenditure regulations.

Note: When preparing the budget estimate, only expenses directly related to the implementation of the task or project should be included, not all other expense items mentioned above.

V. Other Matters

1. When preparing the budget estimates in Appendix 2, Appendix 3, and Appendix 4 (as stated in Clause 1 and Clause 2 of Part II) for tasks and projects implemented by public service units and state management agencies funded by the state budget for salaries, allowances, and contributions under the current system, and regular expenses (including units funded from retained revenue from fees as provided by laws on fees and charges if they undertake tasks and projects), the budget estimate for the task or project shall not include labor costs for technical workers within the staffing quota of the agency or unit during the period of participation in the task or project (which can be counted as overtime pay according to the current regulations within labor costs) and general management costs must deduct regular expenses for the staffing quota of the agency or unit during the period of participation in the task or project, and shall not include depreciation costs of fixed assets.

2. For task and project preparation costs; task and project implementation costs (or individual works of the task or project); report compilation costs and other costs listed in Appendix 4 here, which do not have economic and technical norms and budget unit prices: based on the actual volume of work, actual costs, current state expenditure regulations, and within the approved budget estimate and final settlement according to current regulations.

3. Classification of task and project preparation work; common costs; report compilation; inspection and acceptance according to Groups I, Group II, and Group III as detailed in Appendix 5 attached to this Circular.

4. For the task of planning and adjusting plans as stipulated in Point i of Clause 1 and Point i of Clause 2 of Article 4 of this Circular, according to the provisions of Circular No. 24/2008/TT-BTC dated March 14, 2008, issued by the Ministry of Finance guiding the management, use, and settlement of state funds for economic tasks and projects; Circular No. 01/2012/TT-BKHĐT dated February 9, 2012, issued by the Ministry of Planning and Investment guiding the determination of cost norms for planning, reviewing, and announcing comprehensive socio-economic development plans, sectoral development plans, and key product development plans, and any subsequent amendments, supplements, or replacements (if any).

5. For the National Center for Planning and Water Resources Investigation under the Ministry of Natural Resources and Environment, which has the responsibility to manage and direct the implementation of projects by subordinate public service units, the management costs are calculated at 5% of the task and project implementation costs, with the state budget not providing regular activity funding.

APPENDIX 05

CLASSIFICATION OF TASK AND PROJECT WORK

1. Land Management

- Group II: Periodic and thematic land surveys; establishment and revision of cadastral maps; current land use maps.

- Group III: Land statistics and inventory; planning and adjustment of land use plans; construction, adjustment of land price frames, land price lists, determination of land prices, land price maps; land registration, registration of immovable property, establishment of cadastral files, issuance of land use right certificates, house ownership certificates, and certificates for immovable property; registration of land changes, revision of cadastral files, updating of land changes; construction, updating, and management of land information and databases.

2. Surveying and Mapping

- Group I: Establishment and maintenance of national topographic map systems; surveying and mapping of national borders; setting up national reference systems, national basic surveying data systems, specialized surveying point systems.

- Group II: Specialized thematic mapping for specific purposes; surveying and mapping of administrative boundaries.

- Group III: Administrative mapping; establishment of basic aerial photography systems, specialized aerial photography systems; place name systems used in surveying and mapping; construction, updating, and management of surveying and mapping information and databases, administrative boundary information; setting up national reference systems, national basic surveying data systems, specialized surveying point systems.

3. Geology and Mineral Resources

- Group I: Mineral exploration together with geological mapping.

- Group II: Assessing mineral potential by type, group of minerals, and geological structure with prospects; investigating geological disasters, environmental geology, marine geology, thematic maps, and special topics on geology and minerals; exploring important types of minerals to serve national defense, security, economic and social development goals; delineating areas with scattered small mineral deposits; areas with harmful minerals; national mineral reserve areas; areas not subject to bidding for mining rights; areas prohibited or temporarily prohibited from mineral activities.

- Group III: Statistics and inventory of mineral reserves; protection of unexploited minerals; storage and management of information on basic geological surveys about minerals, mineral information; receiving, preserving, and exhibiting geological and mineral specimens.

4. Water Resources

- Group II: Surveying and assessing water resources; investigating the current status of water resource exploitation, utilization, wastewater discharge, air emissions, and waste disposal into water sources.

- Group III: Monitoring and supervising water resources activities; inventorying water resources; establishing and maintaining systems for flood, drought, saltwater intrusion, and other water-related hazard warnings and forecasts; activities to protect water resources, prevent and combat water resource degradation and depletion, and mitigate the consequences of water-related hazards; regulating and distributing water resources across river basins; developing operating procedures for interconnected reservoirs; compiling lists of river basins and water sources, identifying lakes, ponds, swamps, and lagoons that cannot be filled in; building, updating, and managing information and databases on water resources.

5. Sea and Islands

- Group II: Basic surveys of sea and island resources; tasks, projects, and programs under the key program for basic surveys of sea and island resources and environment.

- Group III: Comprehensive monitoring and supervision of sea and island resources and environment; integrated management of coastal resources; surveying, assessing, inventorying, classifying, and managing sea and island resources; establishing and managing coastal protection zones; building, updating, and managing information and databases on sea and island resources and environment.

6. Meteorology, Hydrology, and Climate Change Monitoring

- Group II: Supplemental surveys and data collection for meteorological and hydrological station networks.

- Group III: Meteorological and hydrological monitoring activities; weather and hydrological forecasting, warning, and disaster communication; climate change monitoring; building, managing information, and databases on meteorology, hydrology, and climate change monitoring; other contents related to meteorology, hydrology, and climate change monitoring.

7. Remote Sensing

Group III: Resource and disaster monitoring using remote sensing technology; building and managing remote sensing databases.

8. Biodiversity

Group III: Specific tasks related to biodiversity; separately, the operational costs of the management board according to the financial mechanism as decided by the competent authority.

9. Other Tasks

Group III: Building, integrating, storing, and managing common databases on resources; statistics on environmental resource indicators (excluding environmental sector statistics); applying information technology in resource investigation, assessment, and management as prescribed by specialized laws (if applicable); setting economic and technical norms, unit prices; other resource and environmental tasks (if applicable).

For the task of formulating and adjusting planning tasks in various fields (excluding land use planning) as stipulated in Clause 3, Part V, Appendix 4 issued together with this Circular.

APPENDIX 06

SOME BUDGET LEVELS FOR TASKS AND PROJECTS ON RESOURCES AND ENVIRONMENT

The above budget levels are maximum levels, adjusted based on actual conditions and local budget capabilities, Provincial People's Councils, and Provincial People's Committees may set specific budget levels within their jurisdiction to implement locally.

Additionally, some other budget levels are specified in the following documents:

a) Travel and Conference Expenses as stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel expenses and conference expenditure regulations.

b) For the creation of electronic information, establishment of databases, and application of information technology in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the expenditure for creating electronic information; Circular Joint Circular No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications, guiding the management and use of funds to implement the national program on the application of information technology in the operations of state agencies; and other regulations on standard rates and unit prices issued by competent authorities.

c) For monitoring and sample analysis according to standard rates and unit prices issued by competent authorities, in accordance with laws on pricing and specialized laws (if applicable).

d) For communication, dissemination, and legal education in accordance with Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice, stipulating the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of disseminating, educating the law, and ensuring public access to the law at the grassroots level.

e) For overtime work in accordance with Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance, guiding the implementation of wage systems for night work and overtime for civil servants, public officials, and employees.