Circular No. 209/2009/TT-BTC amending and supplementing Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance guiding the management and settlement of investment capital and public service capital with investment characteristics from state budget funds.

CIRCULAR

Amending and supplementing Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance guiding management and settlement of investment capital and operational capital with investment nature from state budget funds.

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Construction Law No. 16/2003/QH11 dated November 26, 2003;

Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on promulgating regulations on investment management and construction; Decree No. 12/2000/NĐ-CP dated May 5, 2000 and Decree No. 07/2003/NĐ-CP dated January 30, 2003 of the Government amending and supplementing certain articles of the regulations on investment management and construction issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government;

Pursuant to Decree No. 71/2005/NĐ-CP dated June 6, 2005 of the Government on management of special construction projects;

Pursuant to Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for investment and construction works; Decree No. 83/2009/NĐ-CP dated October 15, 2009 of the Government amending and supplementing certain articles of Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for investment and construction works;

To unify state budget management (including regular expenditure and development investment expenditure) as prescribed in Decision No. 432/QĐ-TTg dated April 21, 2003 of the Prime Minister approving the Public Financial Reform Project, the Ministry of Finance amends and supplements Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance guiding management and settlement of investment capital and operational capital with investment nature from state budget funds as follows:

Article 1. Amending and supplementing the content on allocation of investment capital "according to economic sector structure" stipulated in paragraph 2.1 and 2.2, point 2, clause II, section A, part II, Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance as follows:

Ministries, ministerial-level agencies, government agencies, other central agencies, and localities allocate detailed development investment capital for each project according to economic sectors (Type, Item) based on Appendix No. 02 issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the State Budget Classification System as the basis for management, accounting, and settlement of the state budget according to the prescribed regime.

Ministries, ministerial-level agencies, government agencies, other central agencies, and localities report the results of allocation according to Form No. 01 and No. 02 issued together with this Circular, replacing Appendix No. 01 and No. 02 issued together with Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance.

Article 2. Implementation organization:

1. This Circular takes effect 45 days from the date of signature and is implemented from the 2010 fiscal year.

2. Ministries, ministerial-level agencies, government agencies, other central agencies, and People's Committees of provinces and centrally-administered cities have the responsibility to guide subordinate agencies and lower levels to organize implementation.

3. In the course of implementation, if there are difficulties, agencies, organizations, and individuals are requested to promptly reflect them to the Ministry of Finance for study and specific guidance./.