Joint Circular No. 183/2010/TTLT-BTC-BNN guiding the management and use of state budget funds for agricultural extension activities.

JOINT CIRCULAR

Guidelines for the management and use of state budget funds allocated for agricultural extension activities

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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. 02/2010/NĐ-CP dated January 8, 2010 of the Government on agricultural extension;

The Ministry of Finance and the Ministry of Agriculture and Rural Development jointly issue guidelines for the management and use of state budget funds for agricultural extension activities as follows:

Article 1. Scope of Application

These Circulars guide the management and use of annual state budget funds for economic public expenditure to implement agricultural extension activities in the fields of production, processing, preservation, consumption, services in agriculture, forestry, salt industry, fisheries, water conservancy, agricultural machinery, and rural industries.

Article 2. Applicability

1. Producers: Small-scale farmers, commercial farmers, poor farmers; farmstead owners, members of cooperative groups and cooperatives, workers in forestry and agricultural farms, small and medium enterprises;

2. Domestic and foreign agricultural extension organizations implementing support activities for farmers to develop production and business in the fields specified in Article 1 of Decree No. 02/2010/NĐ-CP dated January 8, 2010 of the Government;

3. Agricultural extension practitioners participating in support activities for farmers to develop production and business in the fields specified in Article 1 of Decree No. 02/2010/NĐ-CP dated January 8, 2010 of the Government;

4. State agencies with functions and powers to manage agricultural extension.

Article 3. Sources of funds ensuring agricultural extension activities

1. State budget funds according to the current classification under the Law on State Budget;

2. Revenue from the implementation of consulting and service contracts for agricultural extension;

3. Legal donations and contributions from domestic and foreign organizations and individuals;

4. Other lawful sources of revenue as prescribed by law.

Article 4. Principles for using agricultural extension funds

1. Central agricultural extension funds shall be used for agricultural extension activities managed and implemented by the Ministry of Agriculture and Rural Development at regional, provincial, and national scales in accordance with the national strategy and planning for agricultural development as approved by the Ministry of Agriculture and Rural Development through extension programs and projects. Annual central agricultural extension funds prioritize areas determined by the Minister of Agriculture and Rural Development (including post-harvest loss reduction). Regional, provincial, and national scale agricultural extension activities are defined by the Minister of Agriculture and Rural Development.

Local agricultural extension funds shall be used for agricultural extension activities managed and implemented by provincial People's Committees at the local level in accordance with local strategies and plans for agricultural development as approved by provincial and district People's Committees. Annual local agricultural extension funds prioritize areas determined by the Chairman of the Provincial People's Committee (including post-harvest loss reduction).

2. Agricultural extension projects shall be carried out through selection or competitive bidding as prescribed by the Ministry of Agriculture and Rural Development (for central agricultural extension funds) and by various levels of People's Committees (for local agricultural extension funds);

The Ministry of Agriculture and Rural Development shall prescribe criteria and procedures for selecting or competitive bidding for central agricultural extension projects; the Chairman of the Provincial People's Committee shall prescribe criteria and procedures for selecting or competitive bidding for local agricultural extension projects;

All agricultural extension organizations and agricultural extension practitioners may participate in competitive bidding or apply for project selection for agricultural extension projects.

3. Organizations and units entrusted with funds to carry out agricultural extension activities must publicly disclose the financial regulations, standards, and norms for beneficiaries as stipulated currently;

4. Organizations and individuals using agricultural extension funds must use them for their intended purposes, in accordance with regulations, and be subject to inspection and supervision by competent authorities; they must settle accounts for the funds used in accordance with current regulations.

Article 5. Content and Level of Expenditure for Central Agricultural Extension Activities:

Organizations implementing and producers using agricultural extension funds from the state budget for agricultural extension activities must comply with the current financial expenditure standards and regulations issued by competent state agencies and in accordance with their commitments to the agricultural extension agency. This Circular provides detailed guidance on certain additional expenditure items as follows:

1. Expenditure for organizing training, instruction, and education classes:

1.1. Recipients:

a. Producers, including: Small-scale farmers, commercial farmers, farmers in poverty-stricken households; farmstead owners, cooperative members and cooperatives, forestry and farm workers; small and medium-sized enterprises that have not participated in vocational training programs supported by the state.

b. Agricultural extension personnel, who are individuals involved in supporting farmers to develop production and business activities in areas as stipulated in Clause 1, Article 1 of Decree No. 02/2010/NĐ-CP dated January 8, 2010 of the Government.

1.2. Contents of expenditure for organizing training, instruction, and education classes include:

Printing and publishing materials and textbooks directly serving the class; office supplies; drinking water; renting transportation, conference halls, equipment serving the class; practical class materials (if applicable); instructor remuneration, technical operation demonstration instructor remuneration, travel expenses, accommodation expenses, interpreter fees (if applicable); expenses for trainees: meal allowance, travel expenses, accommodation expenses (if applicable); other expenses: opening and closing ceremonies, printing certificates, medical expenses for the class, awards.

1.3. Support levels:

a. For producers:

(1) Small-scale farmers and farmers in poverty-stricken households are supported with 100% of learning material costs; a maximum meal allowance of no more than 70,000 VND/day of actual class attendance/person for training and education classes organized at provincial and city level; no more than 50,000 VND/day of actual class attendance/person for training and education classes organized at district and town level; no more than 25,000 VND/day of actual class attendance/person for training and education classes organized at commune and ward level. Travel expenses are supported according to public transportation rates, with a maximum of no more than 200,000 VND/person/course for learners residing more than 15 km away from the training location; in places without public transportation, the expense is reimbursed up to a maximum of 150,000 VND/person/course.

For accommodation for learners: If the training organization arranges accommodation for learners, the organization will be supported for service costs. Electricity, water, and other costs (if applicable); if accommodation is rented for learners, the full cost will be supported.

(2) Commercial farmers, farmstead owners, cooperative members and cooperatives, forestry and farm workers are supported with 100% of learning material costs; a maximum meal allowance and travel expenses of no more than 50% of the rate specified in paragraph (1) of point a, sub-item 1.3 above.

For accommodation for learners: If the training organization arranges accommodation for learners, the organization will be supported for service costs: electricity, water, and other costs (if applicable); if accommodation is rented for learners, 50% of the cost will be supported.

(3) Small and medium-sized enterprises directly operating in agricultural extension fields are supported with 50% of learning material costs when participating in training.

b. For agricultural extension personnel participating in training, instruction, and education, support includes:

(1) Agricultural extension personnel receiving salaries from the state budget are supported with 100% of learning material costs.

For accommodation for learners: If the training organization arranges accommodation for learners, the organization will be supported for service costs: electricity, water, and other costs (if applicable); if accommodation is rented for learners, the full cost will be supported.

(2) Agricultural extension personnel not receiving salaries from the state budget are supported with 100% of learning material costs; meal allowances, travel expenses, and accommodation for learners are provided according to the rate specified in paragraph (1) of point a, sub-item 1.3 above.

c. Instructor remuneration is implemented in accordance with Decision No. 1956/QĐ-TTg dated November 27, 2009 of the Prime Minister approving the "Vocational Training Program for Rural Laborers until 2020".

The Ministry of Agriculture and Rural Development specifies the duration of training and the level of payment for instructors and technical operation demonstrators for each class for appropriate agricultural extension activities based on the requirements of each type of training.

2. Expenditure for information dissemination and propaganda: The State supports funding for information dissemination about agricultural extension activities for organizations and individuals with approved information dissemination projects by competent authorities to promote Party and State policies on agricultural extension work; disseminate scientific and technological progress, results of model demonstrations, exemplary models; through:

a. Mass media, agricultural extension materials, Agricultural Extension Magazine: Annually, based on needs and available agricultural extension funds for propaganda, the agricultural extension agency builds a propaganda program about agricultural extension activities on mass media, agricultural extension materials, Agricultural Extension Magazine, and submits it for approval by competent authorities; implementation is carried out through bidding or ordering.

For the Agricultural Extension Magazine: Based on the need for information in the Agricultural Extension Magazine, the Ministry of Agriculture and Rural Development approves the target audience and funding for ordering the Agricultural Extension Magazine from central agricultural extension funds, providing it to central-level state management agencies for agricultural extension, centrally-managed units providing agricultural extension services, and provincial agricultural extension centers.

The People's Committee of the province or authorized agencies approve the target audience and funding for ordering the Agricultural Extension Magazine from local agricultural extension funds, providing it to local state management agencies for agricultural extension, locally-managed units providing agricultural extension services.

b. Agricultural Extension Forums: Renting conference halls; materials; drinking water; speakers: provide meal allowances, accommodation, and travel expenses for forum participants.

The level of support for representatives participating in forums as stipulated in Point 1.3, Clause 1, Article 5 of this Circular; The expenditure on drinking water and report presenters shall be implemented according to the current regulations on expenditures for organizing conferences for state agencies and public service units.

c. Conference: Conferences summarizing agricultural extension, regional agricultural extension coordination meetings. Expenditure levels shall be in accordance with current regulations.

d. Expenditure for agricultural fairs and exhibitions at the regional and national levels: Support 100% of the cost of renting booths based on auction prices, in cases where bidding conditions are not met, the price approved by the competent authority shall apply; expenditure on information dissemination for the fair, organizational committee activities.

đ. Expenditure for agricultural extension competitions at the regional and national levels: Information dissemination, hiring conference halls, equipment, office supplies; expenditure for the examination board; expenditure for the scientific advisory council, question preparation and answers; expenditure for opening and closing ceremonies, food, chemicals, materials, tools serving the competition (if applicable); expenditure for directing and editing the competition program; expenditure for supporting contestants' transportation and other expenses;

e. Construction and management of data for the agricultural extension information system: Expenditure for leasing transmission lines, purchasing software, updating data, maintenance, security, and other expenses (if any);

3. Expenditure for building demonstration models on agricultural extension:

3.1. Content:

a. Building demonstration models on scientific and technological progress suitable for regional, provincial, and national scales;

b. Building models applying high technology in agriculture. High-tech model standards shall comply with the provisions of the Minister of Agriculture and Rural Development in accordance with the High-Tech Law;

c. Building models for organizing and managing efficient and sustainable comprehensive agricultural production and business.

3.2. Level of support:

a. Expenditure for supporting the construction of demonstration models to popularize and expand new technical advancements in production at regional, provincial, and national scales.

(1) Agricultural production demonstration models: In difficult areas, poor districts, 100% of the cost for purchasing seeds and essential materials (including fertilizers, chemicals, livestock feed, aquaculture feed) will be supported; in midland and mountainous areas, coastal plains, 100% of the cost for purchasing seeds and 50% of the cost for purchasing essential materials will be supported; in plain areas, 100% of the cost for purchasing seeds and 30% of the cost for purchasing essential materials will be supported.

(2) Agricultural mechanization, storage processing, salt-making, and rural industries models: For difficult areas and poor districts, up to 100% of the cost will be supported, but not exceeding 150 million VND per model; for midland and mountainous areas, coastal plains, up to 75% of the cost will be supported, but not exceeding 125 million VND per model; for plain areas, up to 50% of the cost will be supported, but not exceeding 75 million VND per model.

(3) Models for exploiting and preserving near-shore marine products (excluding hulls and engines): Up to 50% of the cost for equipment will be supported, but not exceeding 125 million VND per model; models for exploiting and preserving distant-shore marine products and island chains (excluding hulls and engines): Up to 50% of the cost for equipment will be supported, but not exceeding 200 million VND per model.

(4) High-tech application models: Up to 30% of the total project cost will be supported, but not exceeding 200 million VND per model.

(5) Models for organizing and managing efficient and sustainable comprehensive agricultural production and business: Up to 30 million VND per model will be supported.

b. Expenditure for hiring technical staff to guide demonstration models calculated at the minimum wage divided by 22 days multiplied by the actual number of days hired.

c. Expenditure for implementing demonstration models: Training for participants in the models, summarizing the models, and other expenses (if any). The maximum expenditure shall not exceed 12 million VND per model, specifically for high-tech models, it shall not exceed 15 million VND per model. Among which, the maximum expenditure for supporting meals for training participants shall not exceed 25,000 VND per person per day.

The scale of the model, level of support, staffing norms, and technical guidance costs for each specific model shall be decided by the Minister of Agriculture and Rural Development to ensure suitability with the nature of each model, but shall not exceed the ratio and level of support prescribed in this Circular.

4. Expenditure for expanding exemplary production models widely: Supporting funds for information dissemination, publicity, advertising, and field conferences. The expenditure level is 15 million VND per model, exemplary advanced production; within which, the level of support for those involved in implementing the model, lecturers, practical instructors applying techniques is regulated in Point c, Section 1.3, Clause 1, Article 5 of this Circular.

5. Expenditure for purchasing copyright, new technology associated with programs and projects approved by authorized authorities;

6. Compiling and printing textbooks and sample materials for guidance, training, and agricultural extension consulting, applied according to Circular No. 123/2009/TT-BTC dated June 17, 2009, of the Ministry of Finance on the content and level of expenditure for building framework programs and compiling programs and textbooks for university, college, and vocational secondary education courses.

7. Expenditure for hiring domestic and foreign experts to serve agricultural extension activities; hiring experts to evaluate agricultural extension activities;

a. Based on the necessity and financial capacity, the head of the unit responsible for implementing the agricultural extension program and project decides to hire domestic and foreign experts; the form of hiring (by time or by product) shall be appropriate. The expenditure shall be based on the actual contract agreed with the expert, ensuring compatibility between the requirements of the work and the expertise of the expert (for hiring experts at or above 1,000 USD/person/month according to the regulations of the Minister of Agriculture and Rural Development).

b. In cases where it is necessary to hire experienced domestic and foreign experts to evaluate agricultural extension activities, based on necessity and financial capacity, the Minister of Agriculture and Rural Development decides to hire experts, the form of hiring (by time or by product) shall be appropriate; the expenditure shall be based on the actual contract agreed with the expert, ensuring compatibility between the requirements of the work and the expertise of the expert.

The source of funds for hiring experts to evaluate activities and extension services from support for building programs and projects, inspection, supervision, and evaluation, as stipulated in Clause 10, Article 5 of this Circular.

8. Expenses for domestic and foreign study tours:

- Domestic study tour expenses: In accordance with current regulations;

- Foreign study tour expenses: In accordance with current regulations on travel allowances for state officials undertaking short-term missions abroad funded by the state budget.

9. Purchase of equipment directly serving extension activities approved by competent authorities. Equipment purchases shall be carried out in accordance with current regulations.

10. Program and project management expenses for extension activities:

a. The agency managing extension funding may use up to a maximum of 2% of the annual extension funding allocated by the competent authority to support the construction of programs and projects, inspections, supervision, and evaluations, including: Hiring experts and labor (if applicable); overtime expenses as prescribed; office supplies, telephone, postal services, electricity and water; travel expenses, fuel, vehicle rental for inspections (if applicable); assessment and selection expenses, completion acceptance expenses for extension programs and projects, other expenses (if applicable). The agency managing extension funding must report to the competent authority for approval of the content and budget.

b. For organizations implementing extension projects: Units implementing extension projects may allocate up to 3% of the project budget (for projects in difficult areas or poor districts, up to 4%) for management, guidance, inspection, supervision, and other expenses (if applicable).

11. Other expenses serving extension activities (if applicable).

Article 6. Content and Level of Expenditure for Local Extension Activities

Based on the provisions of Government Decree No. 02/2010/ND-CP dated January 8, 2010, regarding extension and the content and level of support specified in Article 5 of this Circular, the People's Committee of the province shall specify the content and level of support for local extension activities from local extension funding, in accordance with the objectives of extension.

Article 7. Conditions for Implementing Demonstration Models of Extension Activities; Conditions for Participating in Extension Programs and Projects

1. Conditions for producers to be supported in building demonstration models:

- Having a suitable location for implementing the demonstration model consistent with the content and technical procedures of the model;

- Committing to invest capital in the model in line with technical requirements and the project. State budget support will be provided according to progress and corresponding to the actual investment ratio of the model owner; 

- Not having received support from any state budget sources for the same content of the model.

2. Conditions for units participating in implementing extension programs and projects:

- Having functions and tasks appropriate to the fields covered by the extension programs and projects;

- Possessing the capacity to implement extension programs and projects. The Ministry of Agriculture and Rural Development shall specify the criteria for units eligible to participate in extension programs and projects.

Article 8. Preparation, Execution, and Settlement of State Budget Funds

The preparation, execution, and settlement of state budget funds for extension activities shall be carried out in accordance with the State Budget Law and current guiding documents; this Circular provides specific guidance on certain aspects, as follows:

1. Budget Preparation: Annually, based on the Directive of

a. For central extension funding: Based on the verification number for the state budget expenditure estimate announced by the Ministry of Finance; based on approved extension programs and projects, economic and technical norms, and the expenditure levels specified in this Circular, the Ministry of Agriculture and Rural Development prepares the central extension funding budget to be included in the ministry’s state budget estimate; it sends the estimate to the Ministry of Finance for consolidation and submission to the government in accordance with current regulations.

The central extension funding budget at point a, Clause 1, Article 22 must be prepared for each program and project and detailed according to the expenditure items specified in Article 5 of this Circular.

b. For local extension funding: Based on the verification number announced by the competent authority; economic and technical norms and expenditure levels specified by the provincial People's Committee, the Department of Agriculture and Rural Development prepares the local extension funding budget to be included in the department’s state budget estimate; it sends the estimate to the Department of Finance for consolidation and inclusion in the local state budget estimate reported to the provincial People's Committee in accordance with current regulations.

The local extension funding budget at point b, Clause 1, Article 22 must be prepared for each program and project and detailed according to the expenditure items specified by the provincial People's Committee in Article 6 of this Circular.

Article 16. Settlement of State Budget Funds for Support

a. For central extension funding:

Based on the budget allocation approved: based on the results of project selection or bidding for extension projects; the Ministry of Agriculture and Rural Development prepares the detailed budget allocation plan for extension funding for subordinate budget units selected or awarded contracts for extension projects.

For non-subordinate units selected or awarded contracts for extension projects, the Ministry of Agriculture and Rural Development allocates the extension funding budget to a subordinate unit within the ministry to sign a contract for implementation. The detailed budget allocation plan for extension funding is sent to the Ministry of Finance for review in accordance with regulations;

After reaching agreement with the Ministry of Finance on the budget allocation plan, the Ministry of Agriculture and Rural Development allocates the extension funding budget to subordinate budget units (including: units selected or awarded contracts for extension projects and units assigned to sign extension contracts); copies are also sent to the Ministry of Finance, the State Treasury, and the State Treasury where the unit has its transaction account, detailed according to the program and project for coordination in implementation.

b. For local extension funding:

BASED ON THE BUDGET ESTIMATE ASSIGNED BY THE AUTHORIZED AUTHORITIES; BASED ON THE RESULTS OF SELECTION OR PUBLIC BIDDING FOR AGRICULTURAL EXTENSION PROJECTS, THE DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT SHALL PREPARE A PLAN TO ALLOCATE AGRICULTURAL EXTENSION FUNDS TO THE SUBORDINATE BUDGET UNITS THAT HAVE BEEN SELECTED OR AWARDED CONTRACTS FOR AGRICULTURAL EXTENSION PROJECTS.

FOR BUDGET UNITS NOT SUBORDINATE TO THE DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT THAT HAVE BEEN SELECTED OR AWARDED CONTRACTS FOR AGRICULTURAL EXTENSION PROJECTS, THE DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT SHALL ASSIGN THE AGRICULTURAL EXTENSION BUDGET ESTIMATE TO THE SUBORDINATE BUDGET UNIT WITHIN THE DEPARTMENT TO ENTER INTO CONTRACTS FOR IMPLEMENTATION. THE DETAILED PLAN FOR ALLOCATING AGRICULTURAL EXTENSION FUNDS SHALL BE SUBMITTED TO THE DEPARTMENT OF FINANCE FOR REVIEW IN ACCORDANCE WITH THE REGULATIONS.

AFTER RECEIVING THE AGREEMENT FROM THE DEPARTMENT OF FINANCE ON THE PLAN FOR ALLOCATING THE BUDGET ESTIMATE, THE DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT SHALL ASSIGN THE AGRICULTURAL EXTENSION BUDGET ESTIMATE TO THE SUBORDINATE BUDGET UNITS (INCLUDING: UNITS SELECTED OR AWARDED CONTRACTS FOR AGRICULTURAL EXTENSION PROJECTS AND UNITS ASSIGNED TO ENTER INTO AGRICULTURAL EXTENSION CONTRACTS). SUCH INFORMATION SHALL ALSO BE SENT TO THE DEPARTMENT OF FINANCE, THE STATE TREASURY AT THE SAME LEVEL, AND THE STATE TREASURY WHERE THE UNIT OPENS ITS TRANSACTION ACCOUNT, DETAILED ACCORDING TO THE PROGRAMS AND PROJECTS FOR COORDINATION IN IMPLEMENTATION.

REGARDING THE PREPARATION, ALLOCATION, AND ASSIGNMENT OF LOCAL AGRICULTURAL EXTENSION BUDGET ESTIMATES TO THE DISTRICTS, COUNTIES, TOWNS, AND PROVINCE-CITY LEVELS, IT SHALL BE REGULATED BY THE CHAIRMAN OF THE PEOPLE'S COMMITTEE AT THE PROVINCE LEVEL IN ACCORDANCE WITH THE LOCAL AGRICULTURAL EXTENSION ORGANIZATION.

3. Execution of the budget

a. BASED ON THE BUDGET ESTIMATE FOR NATIONAL BUDGET EXPENDITURE ASSIGNED BY THE AUTHORIZED AUTHORITIES, THE UNITS SHALL WITHDRAW THE BUDGET ESTIMATE AT THE STATE TREASURY WHERE THE TRANSACTIONS ARE HANDLED.

THE STATE TREASURY SHALL MONITOR THE EXPENDITURE OF AGRICULTURAL EXTENSION FUNDS IN ACCORDANCE WITH THE CURRENT REGULATIONS OF THE MINISTRY OF FINANCE GUIDING THE MANAGEMENT, ISSUANCE, AND PAYMENT OF NATIONAL BUDGET EXPENSES THROUGH THE STATE TREASURY, CURRENT EXPENSE STANDARDS, AND THE PROVISIONS SET OUT IN THIS CIRCULAR.

b. THE EXPENDITURE FOR AGRICULTURAL EXTENSION TASKS AS PROVIDED FOR IN THIS CIRCULAR SHALL BE REFLECTED AND SETTLED IN ITEM 010 SUBITEM 014 "AGRICULTURAL SERVICES ACTIVITIES" ACCORDING TO THE CORRESPONDING CHAPTERS OF THE MINISTRIES, SECTORS, AND LOCALITIES AND IN DETAIL ACCORDING TO THE STATE BUDGET APPENDIX.

4. SETTLEMENT OF AGRICULTURAL EXTENSION FUNDS

a. SETTLEMENT REPORT: THE UNITS ASSIGNED THE AGRICULTURAL EXTENSION BUDGET ESTIMATE SHALL PREPARE THE SETTLEMENT REPORT IN ACCORDANCE WITH THE FORMS AND DEADLINES AS REGULATED BY THE LAW ON THE STATE BUDGET AND THE GUIDING DOCUMENTS.

THE SETTLEMENT REPORT SHALL BE ACCOMPANIED BY A LIST OF PROGRAMS AND PROJECTS ASSIGNED FOR IMPLEMENTATION IN THE YEAR OF SETTLEMENT, DETAILED ACCORDING TO THE CONTENT OF EXPENSES AS PROVIDED FOR IN THIS CIRCULAR.

b. REVIEW AND AUDIT OF SETTLEMENT REPORTS: THE ANNUAL REVIEW AND AUDIT OF AGRICULTURAL EXTENSION FUNDS SETTLEMENTS SHALL BE CONDUCTED IN ACCORDANCE WITH THE CURRENT REGULATIONS OF THE MINISTRY OF FINANCE GUIDING THE REVIEW, AUDIT, AND ANNOUNCEMENT OF ANNUAL SETTLEMENTS FOR ADMINISTRATIVE ORGANIZATIONS, PUBLIC SERVICE UNITS, ORGANIZATIONS SUPPORTED BY THE NATIONAL BUDGET, AND BUDGETS AT ALL LEVELS, SPECIFICALLY:

- FOR CENTRAL AGRICULTURAL EXTENSION FUNDS:

THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT SHALL BE RESPONSIBLE FOR REVIEWING THE ANNUAL SETTLEMENTS FOR THE SUBORDINATE BUDGET UNITS IN ACCORDANCE WITH THE REGULATIONS.

THE MINISTRY OF FINANCE SHALL BE RESPONSIBLE FOR AUDITING THE ADMINISTRATIVE AND PUBLIC SERVICE BUDGET SETTLEMENTS OF THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT, INCLUDING CENTRAL AGRICULTURAL EXTENSION FUNDS.

- FOR LOCAL AGRICULTURAL EXTENSION FUNDS:

THE DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT SHALL BE RESPONSIBLE FOR REVIEWING THE ANNUAL SETTLEMENTS FOR THE SUBORDINATE BUDGET UNITS IN ACCORDANCE WITH THE REGULATIONS.

THE DEPARTMENT OF FINANCE SHALL BE RESPONSIBLE FOR AUDITING THE ADMINISTRATIVE AND PUBLIC SERVICE BUDGET SETTLEMENTS OF THE DEPARTMENT OF AGRICULTURE AND RURAL DEVELOPMENT, INCLUDING LOCAL AGRICULTURAL EXTENSION FUNDS.

Article 9. Inspection, supervision, and reporting work

1. The Ministry of Agriculture and Rural Development and the Provincial Departments of Agriculture and Rural Development shall be responsible for coordinating with the financial authorities at the same level to conduct regular and spot checks on the implementation of agricultural extension programs and projects, ensuring that agricultural extension funds are managed and utilized for their intended purposes effectively.

2. The Ministry of Agriculture and Rural Development shall be responsible for monitoring, inspecting, evaluating, and periodically reporting to the Prime Minister on the implementation of agricultural extension programs and projects nationwide.

The People's Committees of provinces shall be responsible for monitoring, inspecting, evaluating, and reporting every six months to the Ministry of Agriculture and Rural Development on agricultural extension activities in their respective localities.

Article 10. Effective Date

This Circular shall take effect forty-five days from the date of issuance and shall replace Circular Joint Circular No. 30/2006/TTLT-BTC-BNN-BTS dated April 6, 2006, issued by the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Fisheries guiding the management and use of economic public expenditure funds for agricultural and fisheries extension activities; and Joint Circular No. 50/2007/TTLT-BTC-BNN-BTS dated May 21, 2007, issued by the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Fisheries amending and supplementing Joint Circular No. 30/2006/TTLT-BTC-BNN-BTS dated April 6, 2006, guiding the management and use of economic public expenditure funds for agricultural and fisheries extension activities.

During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for research and appropriate amendments./.