Decision No. 204/1998/QĐ-TTg promulgates the Interim Regulation on the preparation of budgets, disbursement, management, and settlement of economic public expenditure for basic geological surveys related to mineral resources.

Pursuant to …;

Issuing the Interim Regulation on the issuance, management, settlement, and finalization of economic public expenditure for basic geological surveys related to mineral resources
Issued pursuant to Decree No. 68/CP dated November 1, 1996 of the Government detailing the implementation of the Law on Minerals; 

PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Law on Minerals dated March 20, 1996;

Pursuant to the State Budget Law dated March 20, 1996;

Issued pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the delegation of authority, preparation, execution, and finalization of state budget;

At the proposal of the Minister of Finance and the Minister of Industry,

The Interim Regulation on the issuance, management, settlement, and finalization of economic public expenditure for basic geological surveys related to mineral resources is hereby issued together with this Decision.

DECISION:

Article 1. This Decision shall take effect fifteen days from the date of signature. All previous regulations that conflict with this Decision are hereby abolished.

Article 2.The Ministers of Finance and Industry, the Heads of Ministries equivalent to ministries, the Heads of agencies under the Government, and the Chairpersons of People's Committees of provinces and centrally-administered cities are responsible for implementing this Decision.

Article 3. ON THE ISSUANCE, MANAGEMENT, SETTLEMENT, AND FINALIZATION OF ECONOMIC PUBLIC EXPENDITURE FOR BASIC GEOLOGICAL SURVEYS RELATED TO MINERAL RESOURCES

Article 4. (Issued together with Decision No. 204/1998/QĐ-TTg dated October 19, 1998 of the Prime Minister)

INTERIM REGULATION

Basic geological surveys related to mineral resources, as approved by competent authorities and included in national planning and annual plans, which are funded by the state budget as economic public expenditure, must be carried out in accordance with this Interim Regulation and relevant laws on the state budget.
The issuance, management, settlement, and finalization of annual economic public expenditure for basic geological surveys related to mineral resources shall be based on the budgets of projects approved by the Ministry of Industry, including the value of work volume from the previous year that has not been settled and the budget for purchasing equipment and technology for the planned year.

PART I

GENERAL PROVISIONS

Article 1. For projects with large volumes of work, complex tasks, or long-term construction periods, they may be divided into several stages for implementation, serving as the basis for issuing, settling, and finalizing the volume of work completed according to the approved stage budget.

Article 2. The content of the project for basic geological surveys related to mineral resources includes: determining objectives, tasks, volume, types of geological works, progress, and measures to ensure labor safety, environmental protection, and the budget estimate for implementing the project.

The budget of the project for basic geological surveys related to mineral resources is established based on the volume of work to achieve the project's objectives and tasks; the unit prices of various types of geological works issued by authorized state agencies; and necessary costs for basic geological surveys related to mineral resources without unit prices, which are recognized in the project budget.

Article 3. Annually, based on the budget of the project for basic geological surveys related to mineral resources and the budget for purchasing equipment and technology approved by the Ministry of Industry and allocated within the total state budget approved by the National Assembly, the Ministry of Finance will notify the limit of funds through the State Treasury, simultaneously sending it to the Ministry of Industry, the Vietnam Geological Survey Bureau for monitoring and management. The issuance, advance payment, settlement, and control of expenses are carried out by the State Treasury in accordance with the law on the state budget.

Units using economic public expenditure to implement projects for basic geological surveys related to mineral resources are responsible for organizing the implementation of tasks with quality and efficiency, striving to save budget estimates, and establishing three funds: reward fund, welfare fund, and geological research and technology development fund.

Article 4. BUDGET ESTIMATE FOR PROJECTS ON BASIC GEOLOGICAL SURVEYS RELATED TO MINERAL RESOURCES

The budget estimate for projects on basic geological surveys related to mineral resources and the budget for purchasing equipment and technology must be arranged in the annual state budget based on the following grounds:

Chapter II

- Directive of the Prime Minister on the development plan for the economic and social development of the planned year.

Article 5. - Planning and plans for basic geological surveys related to mineral resources approved by competent authorities and preparatory tasks for raw material bases for mining industry.

- Budget estimates and construction schedules of projects on basic geological surveys related to mineral resources approved by competent authorities.

- Implementation situation and results of projects on basic geological surveys related to mineral resources in the previous year and new requirements for the planned year.

- The ability to allocate state budget funds for basic geological surveys related to mineral resources in the planned year, as approved by the National Assembly.

The Ministry of Industry shall specify the content and guide the establishment of projects on basic geological surveys related to mineral resources.

The content of the budget estimate for projects on basic geological surveys related to mineral resources includes:

1. Costs for basic geological surveys:

Article 6. a) Direct and indirect costs of geological work types with unit prices.

b) Direct and indirect costs of geological work types without unit prices (by type of geological work).

2. Other costs, including:

a) Compensation costs and environmental protection costs; troop relocation costs, malaria prevention costs; expert costs, scientific cooperation costs; equipment rental costs, transportation costs; costs for construction works serving the implementation of the project...

b) Costs at a ratio prescribed by the Ministry of Finance and the Ministry of Industry to ensure suitability with the characteristics of basic geological surveys related to mineral resources: temporary housing construction costs; inspection, review, and approval costs for completed basic geological survey projects related to mineral resources at competent authorities, support costs for establishing reward funds, welfare funds... with a maximum of no more than 10% of the project budget value.

a) Costs for compensating damages and protecting the environment; costs for troop movement, costs for preventing and combating malaria; costs for experts and scientific cooperation; costs for renting equipment and means of transportation; costs for construction works serving the implementation of the project...

b) Expenses at ratios prescribed by the Ministry of Finance and the Ministry of Industry to ensure suitability with the specific characteristics of basic geological investigation work on mineral resources: costs for temporary housing; costs for inspection, review, and approval of reports on completed basic geological investigation projects on mineral resources at competent authorities; costs for supporting the establishment of incentive funds and welfare funds, the maximum amount not exceeding 10% of the project's budget estimate.

The Ministry of Industry is responsible for guiding the preparation of project budget estimates, adjusting budget estimates, approving budget estimates, and consolidating them to submit to the Ministry of Finance.

Chapter III

ISSUANCE, MANAGEMENT AND PAYMENT, SETTLEMENT

Article 7. Annually and quarterly, based on the planning documents issued to geological units, the budget estimates of projects, the budget estimates for basic geological surveys concerning mineral resources, and the budget estimates for purchasing equipment and technology that have been approved by the Ministry of Industry, the Ministry of Finance will notify the ceiling of funds to the Ministry of Industry and the State Treasury Central Office. The State Treasury Central Office will transfer funds to local State Treasuries to issue, monitor, and pay according to the volume and progress of work of geological units.

Article 8. Geological units may temporarily borrow funds to organize the implementation of basic geological survey projects and will recover the temporary borrowing when settling accounts. Borrowing units must meet the following conditions:

- Authorization plan documents from competent authorities;

- The budget estimate of the ongoing project phase has been approved by the competent authority;

- The construction schedule plan for the project phase has been approved;

- The quarterly fund ceiling has been notified by the State Treasury Central Office.

The amount of temporary borrowing in a quarter shall not exceed 70% of the notified ceiling.

Article 9. The issuance of funds for updating equipment and technology must be carried out on the basis of actual expenditure, based on the budget estimate for purchasing equipment that has been approved by the competent authority and the procurement documentation for equipment in accordance with the current bidding regulations of the state.

Article 10. Monthly and quarterly, local State Treasuries will issue funds for payment of the volume of basic geological surveys concerning mineral resources, which must comply with the following principles:

1. For each specific type of geological work, it must be based on:

a) The objectives, tasks, and volume of geological work must be within the budget estimate of the ongoing phase of the basic geological survey project concerning mineral resources that has been approved.

b) The objectives, tasks, and volume of completed geological work that have been accepted in accordance with the acceptance regulations.

2. For the entire phase of the basic geological survey project, it must be based on:

a) The budget estimate of the basic geological survey project concerning mineral resources that has been approved by the competent state agency and recorded in the annual budget.

b) Completion of synchronous construction in accordance with the requirements, objectives, and tasks of the project phase and organized acceptance in accordance with the acceptance regulations.

Article 11. The Ministry of Finance and the State Treasury are responsible for managing, monitoring, and reconciling expenditures for project implementation with the approved budget content, ensuring compliance with established standards, unit prices, and financial expenditure regulations of the state.

The State Treasury has the right to refuse or suspend the issuance of funds to construction units using funds for purposes other than those intended and failing to comply with the provisions of the Law on State Budget.

Article 12. The basis for final settlement of funds for completed basic geological survey projects concerning mineral resources includes:

1. The comprehensive report on the completed basic geological survey project concerning mineral resources, including the objectives, tasks, volume of work, and types of geological works;

2. The review board's assessment record of the comprehensive report on the completed basic geological survey project concerning mineral resources;

3. The decision approving the comprehensive report on the completed basic geological survey project concerning mineral resources by the competent authority;

4. The final cost report of the completed basic geological survey project concerning mineral resources that has been approved by the competent authority;

5. The confirmation receipt for submitting the comprehensive report on the completed basic geological survey project concerning mineral resources to national geological archives.

The Ministry of Industry, in collaboration with the Ministry of Finance, will review and approve the final settlement of completed basic geological survey projects concerning mineral resources.

Article 13. At the end of the planning year, any remaining funds from the settlement of basic geological survey projects concerning mineral resources will be transferred to the next year.

Article 14. Annually, geological units implementing basic geological survey projects concerning mineral resources can establish three funds from the difference between the budgeted price and the actual cost of geological works, and the results of other labor and services. The maximum deduction for two reward and welfare funds shall not exceed two months' actual salary; the remainder is reserved for the research and development fund for geological technology. If the sources mentioned above are insufficient to cover the two reward and welfare funds, the state will provide the necessary amount according to the prescribed level by the Ministry of Finance and the Ministry of Industry. The Ministry of Finance and the Ministry of Industry will guide the formation and usage of these three funds.

Chapter IV

IMPLEMENTING PROVISIONS

Article 15. The Ministry of Industry will promulgate the Regulation on the preparation of basic geological survey project reports concerning mineral resources, the Regulation on the acceptance of projects, phases, and volumes of basic geological surveys concerning mineral resources, and the Regulation on the assessment and approval of projects and comprehensive reports on completed basic geological survey projects concerning mineral resources.

Geological units must fully implement reporting and accounting systems in accordance with current state regulations. Annual settlement inspections and project completion settlements of geological units must comply with the inspection and settlement regulations issued by the Ministry of Finance.

Article 16. The Ministry of Finance and the State Treasury are responsible for issuing, managing, paying, and settling funds for basic geological survey activities concerning mineral resources in accordance with this Regulation and relevant state budget laws./.