Circular No. 14/2008/TT-BTTTT guides the management of funds supporting the implementation of audits and confirmation of volumes of public telecommunications services at localities.

 

CIRCULAR

Guidelines for Managing Subsidy Funds to Implement Audit and Confirmation of Public Telecommunication Service Volumes at Localities

Pursuant to Decision No. 191/2004/QĐ-TTg dated November 8, 2004 of the Prime Minister on the establishment, organization, and operation of the Vietnam Public Telecommunication Services Fund;

Pursuant to Decision No. 74/2006/QĐ-TTg dated April 7, 2006 of the Prime Minister approving the Program for Providing Public Telecommunication Services until 2010;

Pursuant to Circular No. 05/2006/TT-BBCVT of the Ministry of Posts and Telecommunications (now the Ministry of Information and Communications) guiding the implementation of the Program for Providing Public Telecommunication Services until 2010;

Pursuant to the opinion of the Prime Minister (Document No. 7243/VPCP-KTTH dated October 27, 2008 of the Government Office) regarding the use of the Public Telecommunication Services Fund for audit and confirmation of public telecommunication service volumes at localities;

After receiving the unified opinion of the Ministry of Finance (in Document No. 16182/BTC-TCNH dated December 31, 2008 concerning the support mechanism for Provincial Departments of Information and Communications to implement audit and confirmation of public telecommunication service volumes at localities), the Ministry of Information and Communications guides the management of subsidy funds for Provincial Departments of Information and Communications to implement audit and confirmation of public telecommunication service volumes at provinces and centrally-administered cities (hereinafter referred to collectively as localities) as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

b) In cases where funds from organizations and individuals within and outside Vietnam are used for victim support work and victim support benefits, such activities shall be carried out in accordance with the regulations of the Ministry of Finance and the donor; in cases where there is no agreement between the donor or their authorized representative and the Ministry of Finance regarding the expenditure level, the expenditure level prescribed in this Circular shall apply.

a) This Circular guides the management of subsidy funds for implementing audit and confirmation of public telecommunication service volumes at localities according to the regulations of the Ministry of Information and Communications;

b) The subsidy fund support according to this Circular shall be applied for the audit and confirmation of public telecommunication service volumes for the years 2008, 2009, and 2010;

c) This Circular shall not apply to the audit and confirmation of public telecommunication service volumes directly implemented by the Vietnam Public Telecommunication Services Fund;

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Provincial Departments of Information and Communications that conduct audit and confirmation of public telecommunication service volumes;

b) The Vietnam Public Telecommunication Services Fund (hereinafter referred to as the Fund);

c) Telecommunication enterprises providing public telecommunication services (hereinafter referred to as enterprises).

3. The subsidy funds for audit and confirmation of public telecommunication service volumes at localities shall be sourced from the funds allocated for the Program for Providing Public Telecommunication Services until 2010 contributed by telecommunication enterprises to the Fund and included in the quota for supporting enterprises to maintain provision of universal telecommunication services in areas where public telecommunication services are provided as prescribed by the Ministry of Information and Communications.

Enterprises shall use the subsidy funds supported by the Fund for maintaining provision of universal telecommunication services to pay the audit and confirmation fees for public telecommunication service volumes to Provincial Departments of Information and Communications.

4. Provincial Departments of Information and Communications shall only use the subsidy funds supported under this Circular for activities related to audit and confirmation of public telecommunication service volumes.

The funds for audit and confirmation of public telecommunication service volumes are independent from the annual operating budgets of Provincial Departments of Information and Communications provided by local government budgets according to the provisions of the State Budget Law.

5. The subsidy funds for Provincial Departments of Information and Communications to audit and confirm public telecommunication service volumes shall be managed, utilized, reported, and settled according to the provisions of this Circular and current state financial and accounting regulations.

II. SPECIFIC PROVISIONS

1. Level of audit and confirmation funds for public telecommunication service volumes:

a) The level of audit and confirmation funds for public telecommunication service volumes at localities is determined at 0.5% of the enterprise subsidy funds for maintaining and developing public telecommunication service provision supported by the State.

The method for calculating the audit and confirmation funds for public telecommunication service volumes at each locality collected periodically (quarterly or every six months) by Provincial Departments of Information and Communications is as follows:

The audit and confirmation funds for public telecommunication service volumes at each locality per period equals the enterprise subsidy funds for maintaining and developing public telecommunication service provision at the locality during the period multiplied by 0.5%.

In which, the subsidy funds for maintaining and developing public telecommunication service provision at the locality per period are calculated based on the volume of public telecommunication services reported and requested for audit and confirmation by enterprises, and the quota for supporting maintenance and development of public telecommunication services prescribed by the State.

(List of public telecommunication services subject to audit and confirmation by Provincial Departments of Information and Communications and the method for determining the volume according to Decision No. 51/2008/QĐ-BTTTT dated November 18, 2008 of the Ministry of Information and Communications).

b) In cases where the State adjusts the quota for supporting maintenance and development of public telecommunication services during the year, the adjusted quota (new quota) shall be applied to calculate the subsidy funds for audit and confirmation of public telecommunication service volumes starting from the month following the effective date of the Decision adjusting the quota.

2. Contents and levels of expenditure for audit and confirmation of public telecommunication service volumes at localities:

Provincial Departments of Information and Communications may allocate expenditures for direct audit and confirmation of public telecommunication service volumes as follows:

a) Expenditures for conferences and training on managing public telecommunication service volumes;

b) Travel expenses, fuel costs, and rental of means of transportation for audit and confirmation of public telecommunication service volumes at localities.

The contents and levels of expenditure for points a and b as stipulated above in Clause 2, Section II shall comply with the current regulations of the Ministry of Finance on travel expense allowances and conference organization expenses for state agencies and public institutions.

c) Expenditure for overtime allowances, hiring supervisors to monitor, inspect, and verify telecommunication public service output. The level of overtime expenditure shall be in accordance with the State's regulations on overtime payment.

In cases where the area is extensive and the workload is large, the Departments of Information and Communications may request the telecommunications management agencies at the district level to cooperate in reviewing and verifying the output of telecommunication public services within their districts. Based on the workload proposed by the Department, the telecommunications management agencies at the district level will cooperate in implementing the review and verification tasks, and the Departments of Information and Communications will consider and decide on the support funding for these agencies based on the provisions of this Circular and related State regulations.

d) Expenditure for purchasing materials, office supplies; tools and equipment directly serving the management of telecommunication public services; expenditure for printing and copying documents and reports on the output of telecommunication public services.

e) Other direct expenditures serving the review and verification of the output of telecommunication public services.

3. Preparation, approval of budget estimates, advance payments of support funds for enterprises, and supplementary settlement of review and verification expenses for telecommunication public service outputs.

a) Preparation and approval of annual budget estimates for enterprise support funds.

- Annually, based on the Order for Supply of Services and the current standards for maintaining and developing the supply of telecommunication public services, the Fund shall report to the Ministry of Information and Communications for approval of the budget estimate for supporting enterprises in maintaining and developing the supply of telecommunication public services, including a detailed analysis of the review and verification expenses for each enterprise according to this Circular.

- In cases where the State adjusts mechanisms and policies related to the Order for Supply of Services affecting the support funds for maintaining and developing the supply of telecommunication public services, the Fund shall report to the Ministry of Information and Communications for approval of adjustments to the budget estimates in accordance with current regulations, including a detailed analysis of the review and verification expenses according to the adjusted budget estimates.

b) Advance payments of support funds from the Fund to enterprises.

- Based on the Order for Supply of Services, the Fund shall make advance payments of support funds for maintaining and developing the supply of telecommunication public services to enterprises. Enterprises shall allocate part of the advanced funds to transfer the review and verification expenses for telecommunication public service outputs to the Departments of Information and Communications as stipulated in this Circular.

- In 2008, enterprises shall use the initial advance funds provided by the Fund during the year for maintaining and developing the supply of telecommunication public services to settle the review and verification expenses for telecommunication public service outputs as stipulated in this Circular.

c) Upon completion of the term of the Telecommunication Public Service Supply Contract, the Fund and enterprises shall conduct contract termination procedures, determining the support funds that enterprises have received for maintaining and developing the supply of telecommunication public services according to the maintenance and development support standards and relevant State regulations.

In cases where enterprises exceed the service output specified in the Order for Supply of Services but are not supported by additional funds from the State according to the maintenance and development support standards for telecommunication public services, the Fund shall determine and pay supplementary funds to enterprises for the review and verification expenses corresponding to the excess output (based on the figures verified and confirmed by the Departments of Information and Communications) and the amount specified in point a, Clause 1, Section II of this Circular.

4. Enterprises transfer review and verification expenses for telecommunication public service outputs to the Departments of Information and Communications.

a) Based on the actual situation in the locality, the provisions of point a, Clause 1, Section II of this Circular, and the enterprise's application for review and verification of service outputs, the Departments of Information and Communications shall calculate the review and verification expenses for service outputs and notify the telecommunication public service suppliers periodically every three or six months (Notification Form attached to this Circular).

b) Within ten working days from the date of receipt of the notification from the Department of Information and Communications, the enterprise shall reconcile the figures and transfer the review and verification expenses for telecommunication public service outputs to the Department of Information and Communications's bank account at the state treasury.

Enterprises with telecommunication public service supply contracts may, depending on their organizational and business management models, authorize branches or subordinate units to submit the review and verification expenses for telecommunication public service outputs in localities to the Departments of Information and Communications.

Enterprises shall not deduct the review and verification expenses for telecommunication public service outputs from the support funds for maintaining and developing individual and household subscribers using universal telecommunication services.

Enterprises shall record the funds received from the Fund in accordance with current regulations on the accounting of State support funds for public services (including the portion supplemented according to the review and verification expenses for output exceeding the Order for Supply of Services). Enterprises shall record the review and verification expenses for service outputs transferred to the Departments of Information and Communications as part of the costs for supplying telecommunication public services.

5. Responsibilities for managing, using, and reporting, and finalizing the review and verification expenses for telecommunication public service outputs of the Departments of Information and Communications.

Departments of Information and Communications that collect review and verification expenses for telecommunication public service outputs shall be responsible for:

a) Proactively arranging plans for using funds in accordance with the actual workload according to the established standards and State expenditure regulations, and shall bear legal responsibility for the management and use of the fees collected by the Department.

b) All revenues and expenditures related to the examination and confirmation of the volume of public telecommunications services shall be fully and promptly reflected in the vouchers, accounting books, and financial reports of the Department in accordance with the current regulations of the State.

c) The Department of Information and Communications is responsible for reporting the final settlement of the budget for the examination and confirmation of the volume of public telecommunications services in accordance with the current laws.

d) Annually, the Department of Information and Communications of provinces and cities is responsible for reporting in detail the situation of expenditures from the support budget for the examination and confirmation of the volume of public telecommunications services to the Ministry of Information and Communications and the Vietnam Universal Service Fund.

đ) The budget for the examination and confirmation of the volume of public telecommunications services collected by the Departments of Information and Communications in the previous year, if not fully utilized, may continue to be carried over for use in the following year.

III. IMPLEMENTATION

1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

2. During the implementation of this Circular, if there are any difficulties, the relevant units are requested to reflect them to the Ministry of Information and Communications for consideration and resolution./.