Decree No. 138/2024/ND-CP on the preparation of budgets, management, and use of regular state budget expenditures for purchasing assets and equipment; renovating, upgrading, expanding, and constructing new project components in projects that have been invested in and constructed.

DECREE

Regulations on the preparation of budgets, management, and use of regular state budget expenditures for purchasing assets and equipment; renovating, upgrading, expanding, and constructing new components of projects that have been invested in

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

Pursuant to the Investment Law dated June 13, 2019,

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Law on Construction dated June 18, 2014; the Law Amending and Supplementing Certain Provisions of the Law on Construction dated June 17, 2020;

Pursuant to the Bidding Law dated June 23, 2023;

At the proposal of the Minister of Finance;

The Government issues this Decree regulating the preparation of budgets, management, and use of regular state budget expenditures for purchasing assets and equipment; renovating, upgrading, expanding, and constructing new components of projects that have been invested in.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree regulates the preparation of budgets, allocation of budgets, management, use, and settlement of regular state budget expenditures as stipulated in Clause 6, Article 4 of the State Budget Law to implement tasks assigned by competent authorities, including:

a) Purchasing assets and equipment in accordance with laws on the management and use of public assets.

b) Renovating, upgrading, expanding, and constructing new components of projects that have been invested in, in accordance with laws on construction and laws on the management and use of public assets.

Article 2. This Decree does not regulate the following contents:

a) Tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in; purchasing assets and equipment in the defense and security sectors shall be implemented in accordance with Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on the management and use of the state budget for certain activities in the defense and security sectors (Decree No. 165/2016/NĐ-CP) and Decree No. 01/2020/NĐ-CP dated May 14, 2020 of the Government amending and supplementing certain provisions of Decree No. 165/2016/NĐ-CP.

b) Tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in; purchasing emergency assets and equipment to prevent, combat, and mitigate the consequences of natural disasters, catastrophes, epidemics, famine, and serve important national defense and security tasks in cases of natural disasters, epidemics, fires, or other force majeure events causing damage to infrastructure shall be implemented in accordance with laws on the state budget, Decree No. 66/2021/NĐ-CP dated July 6, 2021 of the Government detailing the implementation of certain provisions of the Law on Natural Disaster Prevention and Control and the Law Amending and Supplementing Certain Provisions of the Law on Natural Disaster Prevention and Control and the Law on Dike Management.

c) Tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in; purchasing assets and equipment for overseas representative offices of the Socialist Republic of Vietnam shall be implemented in accordance with Decree No. 117/2017/NĐ-CP dated October 19, 2017 of the Government on the management and use of the state budget for certain foreign affairs activities.

d) Tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in; purchasing assets and equipment using public investment capital in accordance with laws on public investment.

3. For tasks of purchasing assets and equipment; tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in using regular expenditure funds in the fields of information technology, science and technology, environmental protection, and other fields (if applicable, outside the scope specified in Clause 2, Article 1 of this Decree): Agencies and units shall apply the regulations of this Decree regarding procedures and formalities for preparing budgets, allocating budgets, and settling regular expenditure funds and implement in accordance with laws on information technology, science and technology, environmental protection, and related laws to ensure compliance with regulations.

Article 2. Applicability

1. State agencies, political organizations, and political-social organizations.

2. Publicly funded non-profit organizations.

3. Other organizations and individuals related to the use of regular state budget expenditures for purchasing assets and equipment; renovating, upgrading, expanding, and constructing new components of projects that have been invested in.

4. The objects specified in Clauses 1, 2, and 3 of this Article shall hereinafter be collectively referred to as agencies or units.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. The task of purchasing assets and equipment is a task without construction components, including purchasing to replenish, replace, repair, or upgrade machinery and working equipment to serve regular operations, management work, or provide public services of agencies and units in accordance with laws on the management and use of public assets and other relevant regulations.

2. The task of renovating, upgrading, expanding, and constructing new components of projects that have been invested in is a task with construction components, including renovating, upgrading, expanding, and constructing new components of construction works, office premises, and existing facilities of agencies and units to ensure regular operations, management work, or providing public services of agencies and units in accordance with laws on construction, laws on the management and use of public assets, and other relevant regulations, including the purchase of assets and equipment attached to construction works.

3. Higher-level management agencies include ministries, central agencies, People's Committees at all levels, competent authorities, or primary budget entities assigned budgets by the Prime Minister or People's Committees.

Article 4. Principles for Arranging Budget Estimates, Managing, Using, and Finalizing Expenditure Budgets for Regular Spending of State Budgets

1. The allocation of regular state budget expenditures to implement tasks of purchasing assets and equipment; renovating, upgrading, expanding, and constructing new components of projects that have been invested in must be carried out according to the principle of not overlapping with similar tasks already allocated in the medium-term public investment plan as stipulated by laws on public investment, which need to be implemented immediately during the fiscal year to ensure the regular operation of agencies and units and must be approved by competent authorities in terms of tasks and budget estimates in accordance with the law.

Agencies and units are responsible for reviewing and proposing to ensure compliance with principles and bear full responsibility for the application documents for the allocation of regular expenditure funds to implement tasks as stipulated in this Decree.

2. The preparation of budgets, allocation of budgets, management, utilization, and settlement of regular expenditure funds for tasks related to purchasing assets and equipment; renovation, upgrading, expansion, and new construction of project components shall be carried out in accordance with the laws on state budget, laws on the management and use of public assets, laws on construction, and relevant laws, including:

a) For tasks related to purchasing assets and equipment, it must be based on the standards and quotas for the use of machinery and equipment serving the activities of agencies and units as prescribed by the laws on the management and use of public assets and relevant sectoral laws, tasks approved by the competent authority, and the approved plan to prepare the budget for submission to the competent authority for examination and decision; the allocation of regular expenditure budget for implementing the task shall not exceed the total regular expenditure budget assigned to the agency or unit in the fiscal year.

b) For tasks related to renovation, upgrading, expansion, and new construction of project components, it must be based on the standards and quotas for the use of office premises and public service facilities as prescribed by the laws on the management and use of public assets and relevant sectoral laws to prepare the budget for submission to the competent authority for examination and decision, with a maximum amount not exceeding 15 billion VND per task; the allocation of regular expenditure budget for implementing the task shall not exceed the total regular expenditure budget assigned to the agency or unit in the fiscal year.

c) Agencies and units are responsible for managing, using, and disbursing funds to implement the tasks within the scope regulated by this Decree in the fiscal year, ensuring efficiency and economy; the transfer of funds for implementing the task (if any) shall be carried out in accordance with Clause 3, Article 64 of the State Budget Law and guiding documents.

3. The allocation of regular expenditure funds from the state budget for tasks related to purchasing assets and equipment; renovation, upgrading, expansion, and new construction of project components shall be borne by the budget level that the projects belong to.

Chapter II
PROVISIONS ON THE PREPARATION OF BUDGETS, MANAGEMENT, USE, AND SETTLEMENT OF FUNDS FOR IMPLEMENTING TASKS RELATED TO PURCHASING ASSETS AND EQUIPMENT
REGULAR EXPENDITURE FUNDS FOR IMPLEMENTING TASKS RELATED TO PURCHASING ASSETS AND EQUIPMENT

The preparation, management, use, and settlement of state budget funds for tasks related to purchasing assets and equipment shall be carried out in accordance with the laws on state budget, laws on the management and use of public assets, laws on accounting, and current regulations. This Decree specifies certain specific contents as follows:

Article 5. Preparation of budget for purchasing assets and equipment

1. Based on the standards and quotas for the use of machinery and equipment serving the activities of agencies and units as stipulated in the Law on Management and Use of Public Assets and guiding legal documents, Decision No. 50/2017/QĐ-TTg dated December 31, 2017 of the Government Chairman prescribing standards and quotas for the use of machinery and equipment, and relevant laws, agencies and units directly using and managing assets shall provide detailed explanations about the assets and equipment needed to purchase to supplement, replace, repair, or upgrade assets and equipment in the planning year from regular expenditure state budget funds for submission to the competent authority specified in Clause 2 of this Article for examination and approval of the task and budget for implementation of the task as the basis for building the state budget for the planning year.

The content of the task needs to provide detailed explanations about the assets and equipment lacking compared to the standards and quotas for equipping assets and equipment serving the activities of agencies and units approved by the competent authority; the necessity, reasons for implementation, and clearly defined requirements for supplementing, replacing, repairing, or upgrading assets and equipment in the planning year according to the provisions; the estimated funds for implementation from the regular expenditure state budget.

2. Authority to approve the task and budget for purchasing assets and equipment:

a) For tasks related to purchasing assets and equipment serving the activities of agencies and units under the management of ministries, central agencies

- For tasks related to purchasing assets and equipment with a total budget estimate for implementation under 45 billion VND per task: The Minister, Head of a ministry-level agency equivalent to a ministry, or other central agency (hereinafter referred to as the Minister, Head of a central agency) decides or prescribes the authority to decide on the approval of the task and budget for purchasing.

- For tasks related to purchasing assets and equipment with a total budget estimate for implementation from 45 billion VND to less than 120 billion VND per task: The Minister, Head of a central agency decides on the approval of the task and budget for purchasing.

- For tasks related to purchasing assets and equipment with a total budget estimate for implementation of 120 billion VND per task or more:

In cases where it is impossible to arrange or adjust within the medium-term public investment plan already assigned, ministries and central agencies are responsible for proposing tasks related to purchasing assets and equipment using regular expenditure funds, seeking opinions from relevant sectoral ministries and agencies regarding the necessity, objectives, scope, and scale of the task to ensure compliance with the law and consistent with the principles prescribed in Clause 1, Article 4 of this Decree; on this basis, they are responsible for comprehensively determining the necessity, objectives, and budget estimate for the task of purchasing assets and equipment to submit to the Ministry of Finance for consolidation.

For the task of purchasing assets and equipment using regular expenditure sources in the fields of science and technology; environmental protection: After soliciting opinions from relevant sectoral ministries and agencies, these ministries and central agencies shall consolidate and submit to the Ministry of Science and Technology (for the field of science and technology) and the Ministry of Natural Resources and Environment (for the field of environmental protection) for review and consolidation, then submit to the Ministry of Finance in accordance with laws on science and technology and environmental protection.

Based on the state budget's balancing capacity, the Ministry of Finance shall take the lead in consolidating the proposals of central ministries and agencies to report and propose to the Prime Minister for consideration and decision to approve the policy on implementing the task (the model of the decision approving the policy at Model No. 01 attached to this Decree).

On the basis of the Prime Minister's decision approving the policy on implementing the task, the minister or head of a central agency shall decide to approve the task and the annual procurement budget estimate.

b) For the task of purchasing assets and equipment serving the operations of agencies and units under local management: The People's Council of the province shall decide or stipulate the authority to decide on approving the task and the budget estimate for implementing the procurement of assets and equipment to ensure suitability with the actual situation in the locality.

The competent authority deciding to approve the task and the budget estimate for purchasing assets and equipment as prescribed in points a and b of Clause 2 of this Article shall be responsible for the necessity, compliance with principles, criteria, adherence to regulations, standards, and quotas set by authorized state agencies; they shall also be responsible for the review files to issue according to their authority to decide on approving the task and the budget estimate for implementation, ensuring suitability with the state budget's balancing capacity, economy, and efficiency (the model of the decision approving at Model No. 02 attached to this Decree).

3. Preparing and consolidating the budget estimate for implementing the task of purchasing assets and equipment:

a) Annually, at the time of building the state budget estimate, based on the guidance on building the state budget estimate of the authorized level, and based on the decision approving the task and the budget estimate for purchasing assets and equipment of the authorized level as prescribed in Clause 1 and Clause 2 of this Article, the agency or unit shall propose the budget estimate for implementing the task for the planning year, consolidate it into its own agency or unit's budget estimate, and send it to the superior management agency for examination and consolidation into the first-level budget estimate unit's budget estimate sent to the financial agency at the same level for submission to the authorized level in accordance with the State Budget Law.

b) The accompanying documents with the budget estimate for implementing the task of purchasing assets and equipment include: The decision approving the task and the budget estimate for implementing the task of the authorized level as prescribed in Clause 2 of this Article.

Article 6. Allocation of budget estimates, management, and use of funds for purchasing assets and equipment

1. Allocation of Budget Estimates

After being assigned the state budget estimate by the Prime Minister or the People's Committee, the first-level budget estimate units at the central and local levels shall implement the allocation and assignment of the state budget estimate to subordinate budget-using units and lower-level budget units in accordance with Articles 49 and 50 of the State Budget Law. In which, for the allocation and assignment of regular expenditure budgets to implement the task of purchasing assets and equipment, it must comply within the scope of the state budget estimate assigned by the authorized level and not affect other specialized tasks of the agency or unit; the first-level budget estimate unit shall implement as follows:

a) In the case where the budget estimate for the task of purchasing assets and equipment allocated to subordinate budget-using units is equal to the approved budget estimate for implementation from the state budget as decided by the authorized level as prescribed in Clause 2 of Article 5 of this Decree, the first-level budget estimate agency or unit shall allocate the regular expenditure budget estimate to the budget-using unit in accordance with the State Budget Law to implement the task.

b) In the case where the first-level budget estimate unit allocates the regular expenditure budget estimate for implementing the task of purchasing assets and equipment to other budget-using units differently from the approved budget estimate for implementation from the state budget as decided by the authorized level as prescribed in Clause 2 of Article 5 of this Decree, the agencies and units shall review the content of the task and the budget estimate for implementation from the state budget to have the authorized level issue a Decision approving the adjustment of the task and the budget estimate to ensure that the budget estimate for implementing the task complies within the assigned budget estimate.

The accompanying documents when allocating budget estimates for purchasing tasks of assets and equipment include: Report explaining the list of assets planned to be purchased for supplementation, replacement, repair, or upgrade; statistics of decisions approving or adjusting approval of the task and budget estimate for implementation; Decision approving the task or adjusting the task and budget estimate of the authorized level as prescribed in Clause 2 of Article 5 and point b of Clause 1 of this Article.

For cases where there is a need to purchase assets and equipment arising (due to objective reasons or force majeure) that were not included in the consolidated proposal submitted to the authorized level at the time of building the budget estimate for the planning year, the first-level budget estimate agencies and units shall proactively arrange within the allocated budget estimate to assign to the budget-using unit to implement the task and ensure the documents on budget estimate allocation in accordance with point c of Clause 1 of this Article.

2. Management and use of funds, organization of purchasing assets and equipment

a) Based on the decision assigning the budget estimate of the first-level budget estimate unit and the decision assigning the task of purchasing assets and equipment of the authorized level as prescribed in this Decree, the agencies and units using the budget shall implement the procurement of assets and equipment in the fiscal year in accordance with laws on managing and using public assets, bidding laws, and laws of related sectors and fields.

b) Agencies and units that are allocated budget estimates for purchasing assets and equipment are responsible for managing and using funds in accordance with the laws on state budget, laws on bidding, and other relevant laws.

Article 7. Settlement of expenses

1. Agencies and units shall be responsible for finalizing the accounts of funds used to perform tasks of purchasing assets and equipment in accordance with this Decree and consolidating them in the annual final account report of the agency or unit in accordance with the laws on finalizing regular expenditures from the state budget, laws on accounting, guiding documents, and other relevant laws.

2. For tasks of purchasing assets and equipment that must be established as projects in accordance with the relevant sectoral and field laws, in addition to consolidating the annual final account reports as stipulated in Clause 1 of this Article, agencies and units shall apply the provisions of Government Decree No. 99/2021/NĐ-CP dated November 11, 2021 on management, payment, and finalization of accounts for projects funded by public investment capital to implement related work contents such as project establishment, review, approval, and responsibility for finalizing accounts of regular expenditure funds used in accordance with this Decree after completing the project.

Chapter III
PROVISIONS ON ESTABLISHING BUDGET ESTIMATES, MANAGING, USING AND
FINALIZING ACCOUNTS OF FUNDS FOR IMPLEMENTING TASKS OF RECONSTRUCTING,
UPGRADING, EXPANDING, AND CONSTRUCTING NEW COMPONENTS
OF PROJECTS THAT HAVE BEEN INVESTED IN AND BUILT

The establishment of budget estimates, management, use, and finalization of accounts for implementing tasks of reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built shall be carried out in accordance with the laws on the state budget, laws on construction, laws on management and use of state assets, laws on accounting, and current regulations. This Decree specifies certain specific provisions as follows:

Article 8. Establishing budget estimates for tasks of reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built

1. Based on the standards and norms for using office premises and operating facilities for public services prescribed in Government Decree No. 152/2017/NĐ-CP dated December 27, 2017, technical standards and norms applicable to construction works prescribed by relevant sectoral and field laws, and other related regulations; based on the requirements for reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built, the agency or unit entrusted with managing and using the construction works shall provide detailed explanations about the necessity, establish tasks of reconstructing, upgrading, expanding, and constructing new components of the works to submit to the competent authority specified in Clause 2 of this Article for consideration and approval of the tasks and budget estimates for implementing the tasks as the basis for establishing the budget estimate for the planning year.

The content of the tasks to be explained includes the name of the work; location; objectives of reconstructing, upgrading, expanding, and constructing the work; necessity and reasons for implementation; standards and norms; estimated workload; and estimated funding for implementation according to various sources of capital.

2. Authority to approve tasks and budget estimates for implementing tasks of reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built

a) The Minister, Head of a central agency decides or prescribes the delegation of authority to decide on approving tasks and funding for reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built by agencies and units under their management.

b) The People's Council at the provincial level decides or prescribes the delegation of authority to decide on approving tasks and funding for reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built by agencies and units under local management.

c) The competent authority to approve tasks and funding as prescribed in points a and b of Clause 2 of this Article shall be responsible for the necessity, compliance with principles, criteria, adherence to regulations, standards, and norms set by authorized state agencies; they shall be responsible for the review files issued within their approval authority to ensure compatibility with the state budget balance capacity, economy, and efficiency (Approval Task Form at Model No. 03 Appendix attached to this Decree).

3. Establishing and consolidating budget estimates for implementing tasks of reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built

a) Annually, when preparing the state budget estimate, based on the guidance on preparing the state budget estimate by the authorized body, and based on the decision approving tasks and budget estimates for reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built by the authorized body as stipulated in Clause 2 of this Article, the agency or unit proposes the budget estimate for implementing the task for the planning year, consolidates it into its own budget estimate, submits it to the superior management agency for examination and consolidation into the budget estimate of the first-level budget unit sent to the financial agency at the same level for submission to the authorized body in accordance with the laws on the state budget.

b) Documents accompanying the budget estimate for implementing tasks of reconstructing, upgrading, expanding, and constructing new components of projects that have been invested in and built include: Decision approving tasks and budget estimates by the authorized body as stipulated in Clause 2 of this Article.

Article 9. Allocation, management, and use of funds for implementation of tasks to renovate, upgrade, expand, and construct new components of projects that have been invested in and built

1. Allocation of Budget Estimates

After being allocated the state budget estimate by the Prime Minister or the People's Committee, the first-level budget units at central and local levels shall allocate and assign the state budget estimate to subordinate budget-using units and lower-level budget units according to Articles 49 and 50 of the State Budget Law. In this context, the allocation and assignment of regular expenditure estimates to implement the tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built must ensure the principle within the scope of the state budget estimate granted by the competent authority and not affect other specialized tasks of the agency or unit; the first-level budget unit shall carry out as follows:

a) In cases where the budget estimate for the task of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built, allocated to subordinate budget-using units, is equal to the approved state budget funding estimate for implementing these tasks as stipulated in Clause 2 of Article 8 of this Decree, the first-level budget agency or unit shall allocate the regular expenditure budget estimate to the budget-using unit in accordance with the laws on the state budget to implement the task.

b) In cases where the first-level budget unit allocates the regular expenditure budget estimate to subordinate budget-using units to perform the tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built, which differs from the approved state budget funding estimate for implementing these tasks as stipulated in Clause 2 of Article 8 of this Decree, relevant agencies and units shall review the content of the task and the funding implemented from the state budget to issue a Decision approving the adjustment of the task and the state budget funding estimate to ensure the funding for implementing the task within the allocated budget estimate.

c) The accompanying documents when allocating the budget estimate for tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built include: Detailed report on the name of the project; volume of work to be carried out; statistics on decisions approving or adjusting the approval of the task and the state budget funding estimate according to various sources of capital; decision approving the task as stipulated in Clause 2 of Article 8 and Point b of Clause 1 of this Article.

d) For cases where there is a need to renovate, upgrade, expand, and construct new components of projects that have been invested in and built due to objective reasons or force majeure, which were not compiled and submitted to the competent authority at the time of preparing the annual plan budget estimate, the first-level budget agencies and units shall proactively arrange within the allocated budget estimate to allocate the budget estimate to the budget-using unit to implement the task and ensure the documents on the allocation of the budget estimate according to the provisions of Point c of Clause 1 of this Article.

2. Management and utilization of funds

Based on the decision approving the task and the decision allocating the budget estimate by the first-level budget unit, the budget-using agencies and units shall implement as follows:

- For tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built with a budget estimate for implementation under VND 500 million: The head of the agency or unit managing the construction project shall organize the implementation in accordance with the regulations.

- For tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built with a budget estimate for implementation from VND 500 million up to less than VND 15 billion: The head of the agency or unit managing the construction project shall prepare and submit to the competent authority for approval the Investment Construction Economic and Technical Report in accordance with the procedures and formalities prescribed by the laws on investment and construction to serve as the basis for organizing the implementation.

b) Agencies and units using the budget that are assigned the budget estimate for implementing tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built shall be responsible for managing and using the funds in accordance with the laws on the state budget, laws on construction, laws on bidding, and other related laws.

c) The State Treasury shall control the expenditure of funds for implementing tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built as follows:

For tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built with a budget estimate for implementation under VND 500 million: Control and payment shall be carried out in accordance with the regulations for projects with implementation costs under VND 500 million as stipulated in Clause 6 of Article 7 of Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 on administrative procedures under the State Treasury sector and guiding documents;

For tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built with a budget estimate for implementation from VND 500 million up to less than VND 15 billion: Control and payment shall be carried out in accordance with the provisions of Government Decree No. 99/2021/NĐ-CP dated November 11, 2021 on management, payment, and settlement of projects using public investment capital.

Article 10. Finalizing the budget expenses

Ministries, central agencies, and local agencies shall consolidate the funds for implementing tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built in the annual final accounts report of the agency or unit in accordance with the laws on final accounts of regular state budget expenditures, laws on accounting, guiding documents, and other related laws. Specifically, as follows:

1. For tasks of renovating, upgrading, expanding, and constructing new components of projects that have been invested in and built with a budget estimate for implementation under VND 500 million: Agencies and units shall consolidate them in the annual final accounts report in accordance with the laws on final accounts of regular state budget expenditures, laws on accounting, and guiding documents.

2. For tasks involving renovation, upgrading, expansion, and new construction of project components in projects that have been invested in with a budget estimate of from VND 500 million to under VND 15 billion: In addition to compiling annual final accounts reports as stipulated in Clause 1 of this Article, agencies and units shall apply the provisions of Decree No. 99/2021/NĐ-CP dated November 11, 2021, of the Government on management, payment, and finalization of public investment projects to implement related work contents concerning the preparation, review, approval, and responsibility for finalizing completed projects funded by regular budget expenditures as prescribed in this Decree after completion of the construction works.

Chapter IV
IMPLEMENTATION

Article 11. Application of the provisions of this Decree to other subjects

For political-social organizations, social organizations, and social-professional organizations supported by the state budget according to the tasks assigned by the Party and State as provided for in laws on associations and state budget: They shall apply the provisions of this Decree regarding procedures and formalities for the preparation, allocation of budget estimates, and finalization of regular budget expenditures to purchase assets and equipment for regular activities within the allocated state budget and bear full responsibility for the files and decisions approving the tasks.

Article 12. Effective date and implementation

1. This Decree takes effect from the date of issuance.

2. Ministries, ministerial-level agencies, government agencies, People's Committees at all levels, and agencies and units using the state budget shall be fully responsible for the files, procedures, formalities, and authority to approve tasks, for preparing budget estimates, allocating budget estimates, managing, using, and finalizing regular state budget expenditures to implement tasks as prescribed in this Decree in accordance with the law; strictly handle violations; hold accountable the heads, collectives, and individuals of ministries, central agencies, People's Committees at all levels, and budget management and usage units when the auditing and inspection agencies discover violations during implementation as prescribed in this Decree.

3. In cases where the referenced documents in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

4. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of provincial and centrally-administered city People's Committees shall be responsible for implementing this Decree.

ANNEX

(Adopted along with Decree No. 138/2024/NĐ-CP dated October 24, 2024 of the Government)

Form No. 01. Decision Approving the Implementation Plan for Purchasing Assets and Equipment

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Pursuant to …;
Regarding the Approval of the Implementation Plan for Purchasing Assets and Equipment of ... (1) ...

PRIME MINISTER

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

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing some provisions of the Law on Management and Use of Public Assets; Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing certain articles of Decree No. 151/2017/NĐ-CP;

Pursuant to Decree No. …… of the Government on the preparation of budget estimates, management, and use of regular state budget expenditures for purchasing assets and equipment; renovation, upgrading, expansion, and new construction of project components in projects that have been invested in;

Pursuant to other relevant documents (if any);

Based on the proposal of the Ministry of Finance and ... (1)...

DECISION:

Article 1. Approve the implementation plan for the task ... (2) ... to be carried out by ... (1) ...

1. Objectives:

2. Scale:

3. Total budget estimate (specifying the regular state budget expenditure sources according to the spending category and other legitimate funding sources (if any)):

4. Time frame:

5. Other contents (if any).

Article 2. Implementation

1... (1) ... shall be responsible for reviewing and approving the task and budget estimate for implementation in compliance with the State Budget Law, the Government Decree on the preparation of budget estimates, management, and use of regular state budget expenditures for purchasing assets and equipment; renovation, upgrading, expansion, and new construction of project components in projects that have been invested in, and related laws.

2. Tasks of other agencies (if any).

Article 3. Implementation Provisions

...(1)... and other relevant agencies shall be responsible for implementing this Decision; shall be responsible for inspecting and supervising the implementation in compliance with the law./.

Note:

(1) Agency proposing the task.

(2) Name of the task

(3) In case a Deputy Prime Minister is authorized to sign on behalf of the Prime Minister, write the abbreviation "KT." before the Prime Minister, below which write Deputy Prime Minister.

(4) Abbreviation of the drafting unit and number of copies.

(5) Signature of the drafter and number of copies issued (if necessary).

Form No. 02. Decision Approving the Task and Budget Estimate for Purchasing Assets and Equipment

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Pursuant to …;
Regarding the Approval of the Task and Budget Estimate for Purchasing (or Repairing, Upgrading) Assets and Equipment of the Agency or Unit …

AUTHORITY TO ISSUE (5)

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

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing some provisions of the Law on Management and Use of Public Assets; Decree No. 114/2024/NĐ-CP dated September 15, 2024 of the Government amending and supplementing certain articles of Decree No. 151/2017/NĐ-CP;

Pursuant to Decree No. …… of the Government on the preparation of budget estimates, management, and use of regular state budget expenditures for purchasing assets and equipment; renovation, upgrading, expansion, and new construction of project components in projects that have been invested in;

Pursuant to Decision No. 50/2017/QĐ-TTg dated December 31, 2017 of the Prime Minister on standards and norms for the use of machinery and equipment;

Pursuant to Decision No.... of the Prime Minister approving the implementation plan (if any);

Other relevant legal bases (standards and norms for assets and equipment; depreciation and amortization of assets and equipment...);

Based on the proposal of... in the Report No... dated... of...

DECISION:

Article 1. Approve the task of purchasing (or repairing, upgrading) assets and equipment of the agency or unit with the main contents as follows:

1. Name of the agency or unit purchasing (or repairing, upgrading) assets:

2. List of assets to be purchased (or repaired, upgraded): type, quantity according to standard, current quantity, proposed quantity for purchase; specifying new assets, repaired assets, upgraded assets, or replacement assets.

3. Budget estimate for implementation; source of funds (state budget, other sources (if applicable)). Specify the budget estimate for each type of asset to be purchased (or repaired, upgraded).

4. Timeframe for task implementation.

5. Other contents (if any).

(In cases where the Decision approves tasks for multiple units, all contents mentioned above must be fully reflected for each unit.)

Article 2. Implementing organization.

Article 3. Organizations and individuals related shall be responsible for implementing this Decision.

Note:

(1) Name of direct supervising authority (if any).

(2) Name of issuing agency/unit.

(3) Abbreviation of name of issuing agency/unit.

(4) Place name.

(5) If the authority to issue the Decision belongs to the head of the agency or organization, record the position of the head; if it belongs to a leadership body or agency/unit, record the name of the body or the name of the agency/unit.

(6) Abbreviation of the drafting unit and number of copies to be filed (if necessary).

(7) Drafting person's symbol and number of copies issued (if necessary).

Model No. 03. Decision Approving Task and Budget Estimate for Renovation, Upgrade, Expansion, and New Construction of Project Components in Already Invested Projects

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Pursuant to …;
Regarding the approval of the task and budget estimate for implementing the task ... (5) ...

AUTHORITY TO ISSUE (6)

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

Pursuant to Decree number 52/2022/NĐ-CP dated August 8, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Construction;

Pursuant to Decree No. 15/2021/NĐ-CP dated March 3, 2021 of the Government detailing certain contents on project investment construction management; Decree No. 35/2023/NĐ-CP dated June 20, 2023 of the Government amending and supplementing certain articles of decrees under the Ministry of Construction's domain;

Pursuant to Decree No. 152/2017/NĐ-CP dated December 27, 2017 of the Government stipulating standards and quotas for office space usage and public service facilities;

Pursuant to Decree No. ... of the Government on the preparation of budget estimates, management, and use of state budget regular expenditure funds for purchasing assets and equipment; renovation, upgrade, expansion, and new construction of project components in already invested projects;

Other relevant legal bases;

Based on the proposal of ... at the Report No. ... dated ... of ...

DECISION:

Article 1. Approve the task (name of task ...) with the main contents as follows:

1. Name of agency/unit organizing the implementation of the task:

2. Necessity and reasons for implementation.

3. Name of project component; objectives, scale of construction; location of construction; estimated volume of work to be implemented.

4. Budget estimate for implementation (value of items within the total budget estimate).

5. Structure of funding sources for task implementation (state budget regular expenditure, other sources (if applicable)).

6. Timeframe for task implementation.

7. Other contents (if any).

(In cases where the Decision approves tasks for multiple units, all contents mentioned above must be fully reflected for each unit.)

Article 2. Implementing organization.

Article 3. Organizations and individuals related shall be responsible for implementing this Decision.

Note:

(1) Name of direct supervising authority (if any).

(2) Name of issuing agency/unit.

(3) Abbreviation of name of issuing agency/unit.

(4) Place name.

(5) Name of task.

(6) If the authority to issue the Decision belongs to the head of the agency or organization, record the position of the head; if it belongs to a leadership body or agency/unit, record the name of the body or the name of the agency/unit.

(7) Abbreviation of drafting unit and number of copies to be filed (if necessary).

(8) Drafting person's symbol and number of copies issued (if necessary).