Joint Circular No. 160/2014/TTLT-BTC-BTNMT guiding the management, use, and settlement of regular expenditure from the state budget to implement national tasks and projects under the National Strategy on Biodiversity until 2020, with a vision to 2030.

JOINT CIRCULAR

Guidelines for managing, using, and settling accounts for recurrent expenditure funds from the state budget to implement tasks and projects under the National Biodiversity Strategy until 2020, with a vision to 2030 From the state budget国家战略关于生物多样性至2020年，展望至2030年

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Pursuant to the Law on Biological Diversity No. 20/2008/QH12 dated November 13, 2008;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 160/2013/NĐ-CP dated November 12, 2013 of the Government on criteria for determining species and management regimes for species listed in the priority protection list of endangered, precious, and rare species;

Pursuant to Decree No. 21/2013/NĐ-CP dated March 4, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1250/QĐ-TTg dated July 31, 2013 of the Prime Minister approving the National Biodiversity Strategy until 2020, with a vision to 2030;

The Ministers of Finance and Natural Resources and Environment hereby issue this Joint Circular guiding the management, use, and settlement of accounts for recurrent expenditure funds from the state budget to implement tasks and projects under the National Biodiversity Strategy until 2020, with a vision to 2030.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular guides the management, use, and settlement of accounts for recurrent expenditure funds from the state budget to implement tasks, projects, programs, and plans under the National Biodiversity Strategy until 2020, with a vision to 2030 (hereinafter referred to as tasks and projects);

b) Recurrent expenditure tasks from the state budget related to biodiversity from other sources of funding (such as construction investment capital, program funding, and other funds) are not within the scope regulated by this Circular.

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.

This Circular applies to agencies, units, and management boards assigned to carry out tasks and projects; central ministries, ministerial-level agencies, and government agencies (hereinafter referred to as ministries and central agencies) and localities.

Article 2. Sources of funds for implementing tasks and projects

1. Recurrent expenditure funds from the state budget

a) The central budget ensures funds for tasks and projects led by central ministries and agencies;

b) Local budgets ensure funds for tasks and projects carried out by local agencies and units. Projects must be approved by competent authorities before they can be allocated funds and implemented.

2. Funding from domestic organizations and individuals, and foreign organizations and individuals (if any).

3. Agencies, units, and individuals using funds to implement tasks and projects must comply with the content approved by competent authorities, adhere to regulations, and be subject to inspection and supervision by authorized functional agencies; they must settle accounts for funds used and implement public financial disclosure according to current regulations.

Article 3. Tasks funded from the central budget

1. Expenditure from environmental service funds

a) National monitoring of biodiversity;

b) Preparing national reports on biodiversity; reporting the status of biodiversity in centrally-managed conservation areas;

c) Establishing and adjusting overall conservation planning for biodiversity nationwide; establishing and adjusting conservation planning for biodiversity at the ministry and central agency level;

d) Building and maintaining a national database on biodiversity;

đ) Establishing, reviewing, and adjusting the List of Priority Protected Species, the List of Invasive Alien Species, the List of Wild Animals Prohibited from Harvesting in Nature, the List of Wild Animals Conditionally Harvested Outside Nature, the List of Germplasm Banned for Export; conducting surveys and assessments of populations to amend and supplement the List of Priority Protected Species;

e) Preparing nomination files for conservation areas achieving international titles, including internationally important wetlands (Ramsar sites), biosphere reserves, ASEAN Heritage Parks;

g) Zoning and identifying national and regional high-biodiversity ecosystems, degraded ecosystems, and sensitive ecosystems;

h) Promoting legal education, raising awareness about conservation and sustainable development of biodiversity, and training specialized personnel on biodiversity up to provincial level;

i) Developing and issuing economic and technical standards, technical procedures for biodiversity conservation; developing national and regional biodiversity conservation strategies and plans;

k) International cooperation on biodiversity conservation and sustainable development (including counterpart implementation of international projects that Vietnam receives funding for and national reports on implementing international conventions on biodiversity);

l) Operating expenses of the Steering Committee for the Implementation of the National Biodiversity Strategy.

2. Expenditure from economic service funds

a) Developing programs and projects, including: Programs to control trade and consumption of endangered species; Projects to restore important natural ecosystems that have been degraded; Projects to enhance management capacity of the protected area system; Projects to improve organizational systems for biodiversity; Projects to strengthen prevention and combat of crimes related to biodiversity, and other programs and projects as prescribed by law;

Funds for implementing the aforementioned programs and projects shall be based on the approval decision of the competent authority according to the nature of each source of funding and the current budget hierarchy.

b) Operating expenses of management boards of centrally-managed conservation areas;

c) Establishing and reviewing projects to establish national-level conservation areas covering areas in two or more provinces or centrally-administered cities as assigned by the Government;

d) Developing and testing models for biodiversity conservation and sustainable development at the central level;

đ) Other tasks related to biodiversity at the central level.

3. Expenditure from scientific research service funds

a) Scientific research and application of technology for biodiversity conservation and sustainable use; research and application of models for biodiversity conservation;

b) Scientific research and technology transfer in the field of biosafety management; identification and determination of genetically modified organisms, products, and goods derived from genetically modified organisms; risk analysis and biosafety management for genetically modified organisms;

c) Study and develop indigenous plant and animal breeds of value that are threatened with extinction; research and assess the level of damage to biodiversity in ecosystems and bioregions; evaluate the current status, analyze the risk and degree of harm from invasive alien species.

d) Research on applying ecosystem approaches, genetic resource approaches; economic tools for biodiversity conservation.

đ) Research scientific methods, technologies for conserving and sustainably using genetic resources; storing genetic resources of animals, plants, and microorganisms; in-situ and ex-situ conservation of wild species, plant and animal breeds, and rare and valuable microbial strains; traditional knowledge about genetic resources.

e) Research updating, compiling, and re-publishing the Red Book of Vietnam.

g) Other related scientific studies concerning biodiversity.

4. Expenditure from training public service funds.

Training and enhancing professional expertise on biodiversity for central staff and protected areas managed by the Central Government.

Article 4. Tasks funded from local government budget.

1. Expenditure from environmental service funds

a) Monitoring local biodiversity.

b) Preparing reports on the current state of local biodiversity; reports on the current state of biodiversity in protected areas managed by the locality.

c) Establishing, reviewing, and adjusting provincial and centrally-administered city biodiversity conservation plans.

d) Statistics on biodiversity according to decisions of competent authorities; establishing and maintaining local biodiversity databases.

đ) Preparing reports on species listed in the priority protection catalog at the local level.

e) Preparing nomination files for conservation areas achieving international titles, including internationally important wetlands (Ramsar sites), biosphere reserves, ASEAN Heritage Parks;

g) Zoning and identifying biologically diverse ecological regions, degraded ecological regions, and sensitive ecological regions managed by the locality.

h) Promoting and educating the law, raising awareness about biodiversity conservation and sustainable development; training local professional expertise on biodiversity.

i) Developing and promulgating economic and technical standards, technical procedures for biodiversity conservation; developing strategies and plans for local biodiversity conservation.

k) International cooperation on biodiversity conservation and sustainable development (including counterpart implementation of international projects according to commitments where the locality is a participating member).

l) Expenditure for the operation of the Steering Committee implementing the local biodiversity action plan.

2. Expenditure from economic service funds

a) Expenditure for the operation of the Management Board of Protected Areas managed by the locality.

b) Evaluating the current status, analyzing the risk and degree of harm, and isolating and eliminating invasive alien species at the local level.

c) Building and testing models for sustainable biodiversity conservation and development at the local level.

d) Rescuing, releasing wild animals and plants listed in the priority protection catalog back into their natural habitats and protected areas; expenditure for specimen identification, transportation, and destruction during rescue operations.

đ) Other tasks related to local biodiversity.

3. Expenditure from scientific research service funds

a) Scientific research on sustainable biodiversity conservation and utilization; researching and applying local biodiversity conservation models.

b) Scientific research and technology transfer in the field of biosafety management; detecting and identifying genetically modified organisms, products, and goods derived from genetically modified organisms; analyzing, assessing risks, and managing biosafety for genetically modified organisms at the local level.

c) Implementing programs for the conservation and sustainable use of endangered and valuable species and genetic resources; storing genetic resources of animals, plants, and microorganisms, in-situ and ex-situ conservation of plant and animal breeds and rare and valuable microbial strains at the local level.

d) Studying and developing indigenous plant varieties of value that are threatened with extinction; researching and assessing the level of damage to biodiversity.

đ) Other related scientific studies concerning biodiversity.

4. Expenditure from training public service funds.

Training and enhancing professional expertise on biodiversity for local agency staff and protected areas managed by the locality.

The specific provisions regarding the tasks funded from the local government budget for local levels shall be detailed by the Provincial People's Committee and decided upon by the Provincial People's Council.

Article 5. Funding Levels

1. The level of expenditure for implementing biodiversity tasks and projects according to the current financial expenditure standards set by authorized state agencies. Some specific contents and levels of expenditure are stipulated as follows:

a) Expenditure for the operation of protected area management boards under the financial mechanism of public service units.

b) The level of expenditure from environmental public service funds according to Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental public service funds; preparing budgets according to Joint Circular No. 01/2008/TTLT-BTNMT-BTC dated April 29, 2008, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the preparation of environmental protection work budgets from environmental public service funds.

c) The level of expenditure for maintaining and updating biodiversity databases according to Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the level of expenditure for creating electronic information to maintain the regular operation of agencies and units using state budget funds.

d) The level of expenditure from training public service funds according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance detailing the preparation, management, and use of training and cadre development funds from the state budget.

d) The level of expenditure from the science and technology business fund according to Circular Joint No. 93/2006/TTLT-BTC-BKHCN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the budget allocation system for scientific and technological projects funded by the state budget, and Circular Joint No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the standard for construction and distribution of the budget for scientific and technological projects funded by the state budget.

e) Travel expenses according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance stipulating travel expenses and the regulations on organizing conferences for state agencies and public service units.

2. For expenditures without prescribed levels set by competent state authorities, the Ministers of Ministries, Heads of central agencies, and Chairmen of Provincial People's Committees shall establish expenditure levels and be responsible for their decisions.

Article 6. Establishment, Implementation, and Settlement of the State Budget

The preparation, implementation, and settlement of annual regular budget funds for implementing national biodiversity strategies and projects shall comply with the provisions of the State Budget Law and current guiding documents. This Circular provides detailed guidance on certain aspects as follows:

1. On Budget Preparation:

Annually, based on the guidelines for preparing the budget draft of the competent authorities at various levels, the content and volume of work to be carried out in the planning year, economic and technical standards, unit prices, current financial expenditure regulations, and the provisions of this Circular, the entity assigned tasks and projects shall prepare the budget draft as follows:

a) For tasks and projects implemented by Ministries and central agencies: Agencies and units shall base their annual budget preparation on the tasks and projects approved by the competent authority, report the budget draft to the Ministry or central agency for review and consolidation into the state budget draft of the Ministry or central agency, which will then be submitted to the Ministry of Finance for consolidation and reporting to the Government for approval by the National Assembly as required;

b) For tasks and projects implemented by localities: Agencies and units shall base their annual budget preparation on the tasks and projects approved by the competent authority, submit the budget draft to the supervising agency for review and consolidation, which will then be sent to the finance department at the same level for consolidation into the budget draft at the same level, reported to the People's Council at the same level for consideration and decision;

Specifically, for tasks and projects funded from the environmental business fund, the budget preparation shall follow the provisions of Circular Joint No. 01/2008/TTLT-BTNMT-BTC dated April 29, 2008, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the preparation of the budget for environmental protection activities funded from the environmental business fund; Circular Joint No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of the environmental business fund, or any amended or supplemented documents if applicable.

2. Settlement of state budget funds:

The settlement of state budget funds for tasks and projects shall be conducted according to the Circular of the Ministry of Finance guiding the examination, verification, and notification of the annual settlement for administrative agencies, public service units, organizations supported by the state budget, and budgets at all levels.

Article 7. Inspection Work

Ministries, central agencies, and localities assigned to carry out tasks and projects shall coordinate with financial authorities at the same level to regularly and randomly inspect the implementation of tasks, ensuring that funds are used for their intended purposes effectively.

Article 8. Implementation organization

1. This Circular takes effect from December 15, 2014.

2. This Circular replaces Circular No. 01/2008/TT-BTC dated January 3, 2008, issued by the Ministry of Finance guiding the preparation, management, use, and settlement of state budget funds for the implementation of the National Action Plan on Biodiversity up to 2010 and orientations until 2020 to implement the Convention on Biological Diversity and the Cartagena Protocol on Biosafety; and abolishes Point d Clause 1 and Point đ Clause 2 Article 2 of Joint Circular No. 45/2010/TTLT-BTC-BTNMT dated March 30, 2010, issued by the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental public expenditure.

3. In cases where the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

4. During the implementation process, if there are any difficulties, agencies and units are requested to report to the Ministry of Finance and the Ministry of Natural Resources and Environment for research and appropriate amendments./.