This Circular guides the management and use of state budget capital for activities of state agencies with authority in managing investment projects under the BOT, BTO, and BT forms. It provides detailed regulations on the preparation of budgets, costs, payments, inspections, and final settlements.
Đối tượng áp dụng
State agencies with authority (Ministries, ministerial-level agencies, government agencies, provincial People's Committees, municipal People's Committees directly under the central government) in managing investment projects under the BOT, BTO, and BT forms.
Các điểm cốt lõi
- State agencies with authority prepare and publish the Project List, propose project plans and tender documents, conduct bidding to select investors, and inspect construction quality.
- Costs for the activities of state agencies with authority are balanced within the annual state management expenditure plan.
- The State Treasury agency controls expenditures, ensuring that state funds are used for their intended purposes and are economical and efficient.
- Budgets for the activities of state agencies with authority are prepared according to national regulations and standards and are approved by authorized authorities.
- State agencies with authority are responsible for settling costs serving project management activities.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps improve the efficiency of state budget management and use during the implementation of BOT, BTO, and BT projects.
- Negative impact: May increase financial burdens on state agencies with authority.
❓ Câu hỏi thường gặp
Which agency is responsible for preparing and managing the budget?
State agencies with authority are responsible for preparing, managing, and settling costs serving activities within their responsibility in managing and implementing BOT, BTO, and BT projects.
What costs are included in the budget?
The cost budget includes expenses for preparing and publishing the Project List, fees for hiring consultants to prepare project proposals and tender documents, costs for organizing bidding to select investors, office supplies purchases, communication costs, conference and seminar costs, inspection and site supervision costs, labor and expert rental fees, and other costs.
What is the specific level of expenditure?
This Circular does not specify a specific level of expenditure. The level of expenditure is determined based on the budget prepared according to national regulations and standards and approved by authorized authorities.
What tasks must state agencies with authority perform?
State agencies with authority must prepare and publish the Project List, propose project plans and tender documents, organize bidding to select investors, and inspect construction quality.
When does this Circular take effect?
This Circular takes effect fifteen days after its publication in the Official Gazette. For ongoing projects that have not yet concluded project contracts, state agencies with authority shall base their budget preparation and implementation on the provisions of this Circular and actual circumstances.
Toàn văn
CIRCULAR
HGuidelines for managing and using state budget capital for activities of state agencies with authority in the process of managing investment projects under the Build-Operate-Transfer (BOT), Build-Transfer-Operate (BTO), and Build-Transfer (BT) contract forms.
___________________________
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Based on Decree No. 78/2007/NĐ-CP dated May 11, 2007 of the Government on investment under the Build-Operate-Transfer (BOT), Build-Transfer-Operate (BTO), and Build-Transfer (BT) contract forms.
The Ministry of Finance issues guidelines for the management and use of state budget capital to serve activities within the responsibility of state agencies with authority during the implementation of BOT, BTO, and BT projects as stipulated in Decree No. 78/2007/NĐ-CP dated May 11, 2007 of the Government.
I. GENERAL PROVISIONS
1. This Circular provides detailed guidance on the management and use of state budget capital for the activities of state agencies with authority during the implementation of BOT, BTO, and BT projects as prescribed in Decree No. 78/2007/NĐ-CP dated May 11, 2007 of the Government.
2. State agencies with authority referred to herein are Ministries, ministerial-level agencies, government agencies, provincial People's Committees, municipal People's Committees directly under the central government, or subordinate agencies authorized to sign project contracts.
3. Costs for state agencies with authority mentioned above encompass all necessary expenses required for state agencies with authority to organize and implement specific tasks serving the management of BOT, BTO, and BT project implementation processes and to fulfill other obligations stipulated in the project contract in accordance with current laws.
4. State budget capital to ensure costs for the activities of state agencies with authority shall be balanced in the annual state management expenditure plan of Ministries, ministerial-level agencies, government agencies, provincial People's Committees, and municipal People's Committees directly under the central government implementing BOT, BTO, and BT projects.
5. The State Treasury shall perform oversight of expenditures; state agencies with authority must ensure the proper, economical, and effective use of state budget capital according to current state financial management regulations and provisions of this Circular.
II. SPECIFIC PROVISIONS
1. Contents of tasks performed by state agencies with authority during the management and implementation of BOT, BTO, and BT investment projects and to fulfill other obligations include:
- Preparing and announcing the Project List.
- Proposing the project and preparing tender documents to select investors.
- Conducting bidding procedures to select investors and negotiating project contracts.
- Organizing quality inspection of construction works.
- Other activities to fulfill responsibilities and obligations of state agencies with authority, including inter-departmental working group activities.
2. Preparation and approval of budgets for activities of state agencies with authority:
2.1 Basis for budget preparation:
+ Annual budgets are prepared concurrently with regular annual budgets of Ministries and provincial People's Committees.
+ Project lists approved by competent authorities or additional projects proposed outside the approved list and subsequently approved by competent authorities are included.
_ Implementation plans for projects approved by competent authorities.
2.2 Contents of expenditures for activities of state agencies with authority:
- Expenses for preparing and announcing the Project List for publication in central and local newspapers for three consecutive periods.
- Fees for hiring consultants to prepare project proposals and tender documents to select investors.
- Expenditures for organizing the bidding process to select investors. In cases where there are revenues from selling tender documents, these costs will be covered from such revenues according to Circular No. 118/2007/TT-BTC dated October 2, 2007 of the Ministry of Finance on managing and utilizing project management costs for projects funded by state budget capital.
- Office supplies purchase costs.
- Communication costs.
- Conference and seminar costs.
- On-site inspection and supervision costs.
- Labor hire and expert fees when necessary.
- Quality inspection costs before handover as stipulated in the contract.
- Other costs.
2.3 Levels of expenditure for the above tasks are determined based on established budgets, national standards, and approved by competent authorities according to the principle:
- Items of expenditure already included in construction investment costs, such as consultant fees for project proposals and tender documents, quality inspection costs, etc., shall follow national regulations on construction investment cost budget preparation.
- Remaining items of expenditure falling under administrative and public service costs shall comply with national regulations on administrative and public service costs.
2.4 Preparation and Approval of Budgets:
- State agencies with authority prepare budgets and submit them for approval by the authority responsible for approving regular unit budgets.
- Approved budgets are sent to the State Treasury at the location where the state agency with authority maintains its transaction account for oversight.
3. Payment: Costs for activities of state agencies with authority are settled according to current regulations on administrative management expenditures for budgetary units.
4. Inspection and Settlement.
- Annually, periodically, or unexpectedly, Ministries, provincial People's Committees, and financial agencies organize inspections of the management and use of costs for activities of state agencies with authority during the management and implementation of BOT, BTO, and BT projects under their jurisdiction to promptly identify and address any violations in the management processes of relevant agencies.
- Settlement: At the end of the planning year, Ministries and provincial People's Committees settle the use of state budget capital for the management of the implementation of BOT, BTO, and BT projects according to regulations applicable to administrative and public service expenditures.
5. Responsibilities of Relevant Agencies.
5. 1. Ministries, People's Committees of provinces:
- Allocate the annual budget estimate to ensure funding for the operational costs of state agencies with authority to perform assigned tasks.
- Approve the annual budget estimates and compile the annual final accounts report of state agencies with authority and submit them to the corresponding financial authorities.
5. 2. Responsibilities of State Agencies with Authority:
- Prepare, manage the budget estimates and settle the expenses serving activities under their responsibility in managing and implementing BOT, BTO, BT projects in accordance with regulations and requirements of management tasks.
- Fully comply with all contents and provisions regarding financial management of expenditures serving the operations of state agencies.
- Reconcile with payment agencies on the amount of funds that have been paid.
- Be responsible for settling the expenses serving the activities of state agencies in performing the aforementioned tasks.
5. 3 Responsibilities of Payment Agencies:
- Control the disbursement and payment of expenses serving activities under the responsibility of state agencies during the implementation of management of BOT, BTO, BT projects according to approved budget estimates.
- Verify and confirm the amount of funds paid according to the requirements of competent authorities.
III. IMPLEMENTATION PROVISIONS
This Circular takes effect fifteen days from the date of publication in the Official Gazette. Relevant agencies, organizations, project sponsors, consulting bodies, and related agencies shall be responsible for its implementation.
For ongoing BOT, BTO, and BT projects that have not yet terminated their project contracts, state agencies with authority shall base their preparation and implementation of budget estimates on the provisions of this Circular and the actual progress of the projects for remaining tasks. In case of difficulties or obstacles during implementation, agencies and units are requested to promptly reflect these issues to the Ministry of Finance for research and resolution.
During the implementation process, if there are difficulties or obstacles, agencies and units are requested to promptly reflect these issues to the Ministry of Finance for research and resolution.
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