Joint Circular No. 15/2005/TTLT-BTC-BTNMT guides the management and use of financial resources for economic public services to fulfill environmental protection tasks.

JOINT CIRCULAR

JOINT CIRCULAR NO. 15/2005/TTLT-BTC-BTNMT OF THE MINISTRY OF FINANCE AND THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT DATED FEBRUARY 22, 2005 GUIDING THE MANAGEMENT AND USE OF OPERATING FUNDS FOR ECONOMIC TASKS TO IMPLEMENT ENVIRONMENTAL PROTECTION TASKS

Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;
Pursuant to Decree No. 175-CP dated October 18, 1994 of the Government guiding the implementation of the Environmental Protection Law, and Decree No. 143/2004/NĐ-CP dated July 12, 2004 of the Government amending and supplementing Article 14 of Decree No. 175/CP dated October 18, 1994 of the Government guiding the implementation of the Environmental Protection Law
To unify the management and use of operating funds for economic tasks to implement environmental protection tasks, the Ministry of Finance and the Ministry of Natural Resources and Environment guide the contents and some expenditure regulations for implementing environmental protection tasks as follows:

Part 1:

GENERAL PROVISIONS

1. This Circular stipulates the management and use of operating funds for economic tasks to implement environmental protection tasks guaranteed by the state budget.

2. Environmental protection tasks carried out by ministries, agencies at the level of ministries, government agencies, and other central agencies shall be funded from the central budget; environmental protection tasks carried out by local agencies and units shall be funded from the local budget.

3. Tasks related to environmental protection funded from other sources (such as expenditures from scientific research operations, construction investment capital, Vietnam Environmental Protection Fund) are not within the scope regulated by this Circular.

Part II:

SPECIFIC PROVISIONS

1. Allocation of environmental protection expenditure tasks.

a. Expenditure tasks of the central budget include:

- Basic surveys of environmental components (land, water, air, biodiversity); statistics on waste, pollution conditions, degradation, and environmental incidents in key areas, industrial zones, and sites left with toxic chemicals from war;

- Surveys, studies, and assessments of environmental issues and their impacts to serve the development and improvement of mechanisms, policies, strategies, plans for environmental development, legal documents, procedures, technical standards, and the establishment of standards and norms for state management of environmental protection;

- Environmental monitoring and analysis activities managed by central agencies; collection, processing, storage, provision of information and data from surveys and monitoring on the environment; annual national environmental status reports, periodic and emergency environmental reports;

- Establishment and organization of trial demonstrations of environmental management models, application of scientific and technological progress in environmental protection;

- Implementation of environmental impact assessment projects;

- Construction of national databases, regional databases, and large river basin databases on the environment;

- Inspection, supervision, and control of environmental pollution, waste management, and environmental incidents; post-assessment activities of environmental impact reports by state environmental management agencies;

- Issuance, renewal, and revocation of certificates of compliance with environmental standards and other environmental permits according to legal provisions;

- Organization and direction of environmental information dissemination, education, and legal awareness activities;

- Organization of training, international cooperation, seminars, and specialized workshops on environmental protection;

- Environmental awards for organizations and individuals contributing to environmental protection tasks, as decided by competent authorities;

- Procurement and repair of equipment serving specialized environmental protection tasks;

- Counterpart funds for projects related to environmental protection activities;

- Operating expenses of environmental protection steering committees, management boards, and permanent offices established by competent authorities' decisions;

- Other tasks related to environmental protection.

Specifically, the assessment of environmental impact reports is funded from the revenue of "fees for preparation and assessment of environmental impact reports" as stipulated in Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges.

b. Expenditure tasks of the local budget include:

- Basic surveys of environmental components (land, water, air, biodiversity) to serve environmental protection and socio-economic development at the local level;

- Assessments of pollution conditions in key economic development areas, industrial zones, and sites left with toxic chemicals from war at the local level;

- Activities of local environmental monitoring and analysis stations; collection, processing, exchange, and storage of environmental information and data; local environmental status reports and other environmental reports;

- Sampling and initial analysis for the implementation of environmental protection fees;

- Surveys, trials, and implementation of model management and environmental protection practices at the local level;

- Implementation of environmental impact assessment projects at the local level;

- Construction of local environmental protection databases;

- Inspections, supervision, and control of environmental pollution, waste management, and environmental incidents; post-assessment activities of environmental impact reports by local state environmental management agencies according to their jurisdiction;

- Issuance, renewal, and revocation of certificates of compliance with environmental standards and other environmental permits according to legal provisions;

- Organization and implementation of environmental information dissemination, education, and legal awareness activities; training, seminars, and specialized workshops on environmental protection at the local level;

- Environmental awards for organizations and individuals contributing to environmental protection tasks at the local level, as decided by competent authorities;

- Procurement of equipment serving local environmental protection specialized tasks;

- Counterpart funds for international environmental protection projects at the local level;

- Other tasks related to the local environmental protection mission;

The delineation of specific tasks regarding environmental protection from the provincial budget, district budget, and commune budget shall be proposed by the provincial People's Committee for approval by the provincial People's Council.

Specifically, the task of reviewing Environmental Impact Assessment Reports conducted by localities according to their assigned levels shall be funded from the revenue source "Fees for Preparation and Review of Environmental Impact Assessment Reports" as stipulated in Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges.

2. Certain Specific Levels of Expenditure:

- The expenditure regime for contents related to implementing environmental protection tasks shall be carried out in accordance with current regulations.

- This Circular guides certain specific levels of expenditure (as attached).

3. Budget Preparation, Execution, and Settlement:

The preparation of budgets, allocation, and settlement of funds for environmental protection tasks shall be implemented in accordance with the provisions of the State Budget Law and current guiding documents of the Ministry of Finance. This Circular provides detailed guidance on the following matters:

a. On Budget Preparation and Allocation:

Annually, based on the Prime Minister's Directive, the Circular guiding the preparation of state budget estimates issued by the Ministry of Finance, the implementation status of environmental protection tasks in the previous year, and the guidance documents of the Ministry of Natural Resources and Environment regarding environmental protection tasks for the planning year, agencies and units directly responsible for central and local environmental protection tasks shall prepare environmental protection expenditure estimates together with their unit's annual estimates and submit them to higher-level management authorities for consolidation and submission to the same-level financial authority, while also sending copies to the national environmental management authority for coordination. The same-level financial authority shall incorporate the environmental protection expenditure estimates into the annual state budget estimate and submit it to the competent authority for review and decision.

The budget for implementing environmental protection tasks shall be prepared and determined for the groups of work listed in the appendix of this Circular based on the following principles:

- For environmental protection tasks that have economic and technical norms: The budget estimate shall be determined based on the volume of work multiplied by the current unit price. Economic and technical norms shall be issued by the Ministry of Natural Resources and Environment after consultation with relevant ministries and sectors.

- For environmental protection tasks without economic and technical norms: The budget estimate shall be prepared based on the volume of work approved by the competent authority and the current financial expenditure regulations of the state.

Based on the annual budget estimate assigned by the competent authority, ministries, central agencies, and local agencies shall allocate the specific budget estimate for environmental protection tasks together with their annual budget estimates to subordinate units and consolidate them for submission to the same-level financial authority for review in accordance with the State Budget Law.

b. On Implementation of Tasks, Budget Estimates, and Audit and Settlement:

- Regarding the authority to approve environmental protection programs and projects:

+ The Ministry of Natural Resources and Environment shall lead the approval of major national environmental programs and projects (with inter-sectoral and inter-regional characteristics).

+ Ministries, ministerial-level agencies, and government agencies shall implement the approval of projects, programs, and tasks at the ministry and sector level within their jurisdiction; carry out environmental protection tasks within the allocated budget estimates and conduct audit and settlement in accordance with regulations.

+ Provincial People's Committees shall implement the approval of projects, programs, and environmental protection tasks assigned to localities.

The funds for implementing environmental protection tasks as stipulated in this Circular shall be reflected and settled under Item 12, Sub-item 11 "Investigation, Exploration, Survey, and Consulting Activities" in the environmental field, according to the corresponding chapters of ministries, sectors, and localities, and detailed according to the state budget classification.

4. Inspection and Supervision:

Central and local supervisory agencies shall cooperate with financial agencies and environmental management agencies at the same level to periodically and randomly inspect subordinate units on the implementation of environmental protection tasks, the management and use of environmental protection funds, and audit and settlement, ensuring that the allocated funds are used for their intended purposes effectively.

Part 3:

IMPLEMENTATION

_{This Circular shall take effect fifteen days after its publication in the Official Gazette. All previous regulations contrary to this Circular are hereby abolished.}

_{During implementation, if there are any difficulties, units are requested to report to the Ministry of Finance and the Ministry of Natural Resources and Environment for study, amendment, and supplementation to ensure compliance.}

CERTAIN LEVELS OF EXPENDITURE FOR IMPLEMENTING ENVIRONMENTAL PROTECTION TASKS