Joint Circular No. 230/2012/TTLT-BTC-BGTVT guiding the management, use, payment, and settlement of the Road Maintenance Fund

JOINT CIRCULAR

Guidelines for the management, use, settlement, and finalization of the Road Maintenance Fund

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

On the basis of Decree No. 86/2012/NĐ-CP dated October 19, 2012, issued by the Government detailing and guiding implementation of certain provisions of the Metrology Law;

Based on the Ordinance on Fees and Charges dated August 28, 2001;

Based on Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law 2002;

Pursuant to the Decree No. 11/2010/NĐ-CP dated February 24, 2010 of the Government on management and protection of road infrastructure;

Pursuant to Decree No. 18/2012/NĐ-CP dated March 13, 2012 of the Government on the Road Maintenance Fund;

The Minister of Finance and the Minister of Transport hereby issue guidelines for the management, use, settlement, and finalization of the Road Maintenance Fund as follows:

Article 1. General Provisions

1. Scope of Application: This Circular provides guidance on the management, use, settlement, and finalization of the Road Maintenance Fund as stipulated in Decree No. 18/2012/NĐ-CP dated March 13, 2012 of the Government.

2. Applicability: Organizations and individuals related to the management and use of the Road Maintenance Fund.

3. Sources of Funding for the Road Maintenance Fund

a) Sources of the Central Fund include:

- Revenue from road usage fees on motor vehicles (from automobiles - the portion allocated to the Central Fund); other revenues related to road usage and other sources as prescribed by law.

- Central budget supplements to the Central Fund.

b) Sources of the Provincial Fund include:

- Revenue from road usage fees on motor vehicles (from automobiles - the portion allocated to the Local Fund) and from motorcycles; other revenues related to road usage and other sources as prescribed by law.

- Local budget supplements to the Local Fund.

4. Management and maintenance costs for national highways are guaranteed by the Central Road Maintenance Fund (referred to as the Central Fund); management and maintenance costs for local roads are guaranteed by the Local Road Maintenance Fund (referred to as the Local Fund).

5. Opening accounts:

a) The Central Fund shall open an account at the State Treasury (State Treasury Trading Department) to reflect the fund's revenue sources.

Highway Management Zones, Departments of Transport (for national highways under delegated management authority), and the Central Fund Office shall open accounts at the State Treasury where transactions take place to receive funding and implement expenditures from the Central Fund.

b) The Local Fund shall open an account at the local State Treasury to reflect the fund's revenue sources.

Agencies and units entrusted with managing the Local Fund shall open accounts at the State Treasury where transactions take place to receive funding and implement expenditures from the Local Fund.

6. The Road Maintenance Fund must be subject to inspection, audit, and review by state agencies as prescribed; annually, planning, allocation, assignment, management, settlement, and finalization of income and expenditure of the Fund shall be carried out according to current regulations.

7. The Road Maintenance Fund must publicly disclose its management and use situation and report on financial transparency implementation as stipulated in Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Prime Minister regarding the issuance of the Financial Transparency Regulation for state budgets at various levels, budgetary units, organizations supported by the state budget, basic construction projects using state budget support funds, state-owned enterprises, funds with sources from the state budget, and funds with sources from contributions of the people, and relevant directives of the Ministry of Finance.

Article 2. Contents of Expenditure of the Road Maintenance Fund

1. Regular maintenance expenses.

2. Periodic repair expenses (including major repairs and medium repairs) of roads.

3. Emergency repair expenses (to address the aftermath of natural disasters, floods, or other unusual causes to ensure traffic flow and safety).

4. Expenses for the management of road engineering works by organizations providing public utility services for road maintenance.

5. Operating expenses of vehicle weight control stations, including: regular operating expenses and non-routine expenses (equipment purchases and repairs; station renovations and upgrades).

6. Compensation expenses for ferry terminals and pontoon bridges when revenue is insufficient to cover operational costs.

7. Operating expenses of Highway Management Zone Offices, including: expenses based on staffing norms assigned, special activity expenses, and non-routine expenses.

8. Operating expenses of the Fund Office, including: expenses based on staffing norms (for staff assigned to perform dedicated tasks) and other expenses ensuring the operation of the Fund Management Board and the Fund Office.

9. Other expenses related to the management and maintenance of road engineering works as decided by the Fund Management Board.

Article 3. Establishment, division, and allocation of plans for collecting road usage fees per vehicle to the Central Fund and Local Funds

1. For fees collected from automobiles:

a) Annually, based on the Circular guiding the system of collection, management, and utilization of road usage fees per vehicle issued by the Ministry of Finance, the unit assigned the task of collecting road usage fees shall establish the collection plan at the same time as preparing the budget estimate of the unit and send it to the Management Council of the Central Fund.

The Management Council of the Central Fund shall establish the collection plan, accompanied by detailed explanations of the basis for calculation; therein determining the portion retained for expenses of the unit organizing fee collection according to regulations; the remaining portion for managing and maintaining roads shall be divided between the Central Fund 65% and Local Funds 35%, with detailed distribution to each Local Fund (provinces and centrally-administered cities) sent to the Ministry of Transport, the Ministry of Finance.

The Ministry of Transport shall review and consolidate the collection plan of the Fund, accompanied by detailed explanations of the basis for calculation into the proposal for building the annual state budget revenue estimate, and send it to the Ministry of Finance.

b) The Management Council of the Central Fund shall examine and approve the collection plan and allocate the plan to units for implementation; therein: the portion retained for expenses of the unit organizing fee collection according to regulations, the remaining portion for managing and maintaining roads shall be divided between the Central Fund 65% and Local Funds 35%; decide on the distribution of 35% to each Local Fund.

The collection plan stipulated in point b of this clause, the Management Council of the Central Fund must send to the Ministry of Transport, the Ministry of Finance, the State Treasury, and the State Treasury where the unit has opened a transaction account to coordinate implementation.

2. For fees collected from motorcycles:

a) Annually, based on the Circular guiding the system of collection, management, and utilization of road usage fees per vehicle issued by the Ministry of Finance, the unit assigned the task of collecting road usage fees shall establish the collection plan and send it to the Management Council of the Local Fund.

The Management Council of the Local Fund shall establish the collection plan, accompanied by detailed explanations of the basis for calculation; therein determining the portion retained for expenses of the unit organizing fee collection according to regulations; the remaining portion for managing and maintaining roads shall be sent to the Department of Transport, the Department of Finance.

The Department of Transport shall review and consolidate the collection plan of the Fund, accompanied by detailed explanations of the basis for calculation into the proposal for building the annual state budget revenue estimate, and send it to the Department of Finance.

b) The Management Council of the Local Fund shall examine and approve the collection plan and allocate the plan to units for implementation; therein: the portion retained for expenses of the unit organizing fee collection according to regulations, the remaining portion for managing and maintaining roads.

The collection plan stipulated in point b of this clause, the Management Council of the Local Fund must send to the Department of Transport, the Department of Finance, and the State Treasury where the unit has opened a transaction account to coordinate implementation.

Article 4. Establishment and Allocation of Expenditure Plans for the Central Fund

1. Establishing expenditure plans

a) Annually, based on the condition of road construction projects; economic and technical norms; expenditure items prescribed in Article 2 of this Circular; unit prices and expenditure norms prescribed by authorized authorities; current financial expenditure regulations; Road Management Zones and Departments of Transport (for national highways entrusted with management) shall establish plans regarding the need for expenditures on managing and maintaining national highways, at the same time as preparing the unit's budget estimate, and send them to the Vietnam Highway Administration for review and consolidation, then to the Management Council of the Central Fund.

b) The Management Council of the Central Fund shall establish the expenditure plan (including the expenditure plan for managing and maintaining national highways and the operation costs of the Fund Office); therein clearly determining the shortfall (expenditure plan - revenue plan) requesting central budget supplementation, accompanied by detailed explanations of the basis for calculation, guidelines, principles of allocation, and priority order for each group of tasks, and sending it to the Ministry of Transport, the Ministry of Finance.

c) The Ministry of Transport shall review and consolidate the overall expenditure plan of the Fund, the budget funds proposed for central budget supplementation for the Fund; accompanied by detailed explanations of the basis for calculation, guidelines, principles of allocation, and priority order for each group of tasks into the proposal for building the annual state budget revenue and expenditure estimate, and send it to the Ministry of Finance.

2. Level of supplementation from the Central Budget

a) The Ministry of Finance shall review the financial revenue and expenditure plan of the Fund to balance and determine the portion of expenditure supplemented from the central budget for the Fund, to be included in the proposal for allocating central budget expenditures submitted to competent authorities for examination and decision.

b) Based on the state budget expenditure estimate assigned by authorized authorities, the Ministry of Finance shall allocate the supplementary expenditure plan from the central budget for the Fund within the annual state budget revenue and expenditure estimate of the Ministry of Transport. The Ministry of Transport shall allocate the supplementary expenditure plan from the central budget for the Fund.

3. Allocation of expenditure plans.

a) Based on the level of supplementation from the central budget allocated by the Ministry of Transport, the amount of automobile fees (the portion allocated 65%), the management and maintenance plan for national highways; the Management Council of the Central Fund shall notify the management and maintenance road expenditure plan to the Vietnam Highway Administration and the operating costs for the Fund Office to prepare the budget allocation plan, report to the Management Council of the Central Fund for review and approval.

对于越南公路局制定分配管理、养护国家公路的计划，向公路管理区和交通运输厅（对于被授权管理的国道）根据本通知第二条规定的支出项目，并详细到每个项目的具体路段、路线、数量和实施成本（不包括第一步的应急维修项目）。对于施工期超过一年的建设项目，每年的预算分配必须确保符合批准的数量和施工时间在投资决定中；不得为上一年度未列入分配计划但已实施的数量分配预算以偿还债务（除应急维修、弱桥、黑点、潜在交通事故地点和其他经主管部门批准但没有资金安排的客观原因外）。

在预算分配方案经基金管理中央委员会审核批准后，中央基金管理委员会将管理养护国家公路的预算分配给越南公路局，越南公路局再将预算分配给公路管理区和交通运输厅（对于被授权管理的国道）并将运营预算分配给基金办公室。

根据本条款第一点规定分配给单位的预算计划，中央基金管理委员会必须将其发送给交通部、财政部、国库和单位开设交易账户的地方国库，以便协调执行。

（见附录I和附录II，附于本通知，关于从公路养护基金向各单位分配预算和拨款的格式）。

4. 根据分配给的国道管理和养护预算，公路管理区和交通运输厅（对于被授权管理的国道）应按照现行规定进行招标、下单、分配管理和养护道路建设项目的计划。

5. 对具有投资性质的任务，如定期修复道路建设项目；重大修复车辆重量检查站、公路管理区办公室、公路管理办公室以及其他具有投资性质的任务，应按照现行国家投资资本管理程序执行。

第五条 制定和分配地方基金预算计划

根据2012年3月13日政府第18/2012/NĐ-CP号《关于公路养护基金》的决定和本通知第四条的规定，交通运输厅与财政厅协调，提交省人民委员会和直辖市人民委员会，制定和分配地方基金预算计划，确保地方道路系统的管理和维护，符合省级人民代表大会的分级管理。

第六条 预付款和支付费用

1. 关于从国家预算补充给基金的预付款和支付费用的规定：

a) 对于从中央预算补充给中央基金的部分

每季度，根据收取的使用道路费进度和实施道路养护、管理工程的实际需求，基金管理会出具文件，请求交通部，由交通部请求财政部以支付令的形式将资金转入中央公路养护基金账户，用于预付和支付。每季度最高不超过年度支持计划的四分之一。

b) 对于从地方预算补充给地方基金的部分：

交通运输厅与财政厅协调，提交省人民委员会和直辖市人民委员会，规定从地方预算补充给地方基金的具体金额。

2. 关于基金资金转移方式的规定：

a) 对于中央基金

每季度，根据基金实际收入（来自中央预算补充、使用道路费收入和其他收入），以及基金的支出计划，基金管理会决定分配基金资金给公路管理区、交通运输厅（对于被授权管理的国道）、中央基金办公室，将资金转至国库；国库将资金转入各机构和单位在国库开设的账户。

b) For Local Funds

每季度，根据基金实际收入（来自地方预算补充、使用道路费收入和其他收入），以及基金的支出计划，基金管理会决定分配基金资金给负责管理地方基金的机构和单位，将资金转至地方国库；地方国库将资金转入各机构和单位在国库开设的账户。

3. 关于国库预付和支付的规定：

a) 根据分配的管理和养护道路预算，单位应向其交易国库提出申请，预付和支付给提供公共产品和服务的单位，用于管理和养护道路，按照现行规定执行。

b) The basis for the State Treasury to carry out settlements

- 在有权机关分配的计划和预算内；

- 根据机构和单位在国库开设的账户余额；

- 投资项目审批决定（对于具有投资性质的任务）；招投标、下单、指定投标结果的有权机关决定；

- Contract for providing public goods and services for road management and maintenance.

- The acceptance report of the product and the payment statement for the management and maintenance costs of completed road construction projects;

- 管理基金经费的单位负责人批准的支付决定及按规定提供的凭证。

c) 国库对支付的监督：交易国库根据本条款第三点b项的规定，对从基金支付前的款项进行监督，在单位负责人按现行规定提出的申请之前，具体如下：

对于经常性任务的预付和支付，按照2012年10月2日财政部第161/2012/TT-BTC号《关于通过国库监督和支付国家预算支出的规定》及其修改补充规定执行。

For expenditure items with investment characteristics, advance payments and actual payments shall be carried out in accordance with the provisions of Circular No. 86/2011/TT-BTC dated June 17, 2011, issued by the Ministry of Finance on the management and settlement of investment capital and public service capital with investment characteristics from state budget sources and any subsequent amendments and supplements (if any).

Article 7. Settlement of Revenue and Expenditure of the Fund

1. Preparation and approval of the annual settlement report on receipts and expenditures of the Central Fund.

a) Revenue Settlement: Units collecting road usage fees shall prepare revenue settlement reports to send to the Central Management Board of the Fund (for units assigned to collect fees from motor vehicles) and other revenues in accordance with current regulations.

b) Expenditure Settlement: Units responsible for managing and using the maintenance fund's budget shall prepare reports on the settlement of budgetary expenditures according to the prescribed forms and requirements for annual government budget settlement as stipulated in current regulations.

The settlement report shall be accompanied by a list of projects assigned plans for settlement during the year, detailed according to the expenditure items stipulated in Article 2 of this Circular.

c) Content, review process, audit, and notification of annual settlement: Shall be implemented in accordance with the guidelines of the Ministry of Finance regarding the review, audit, and notification of annual settlements for administrative agencies, public service units, organizations supported by the state, and budgets at all levels (currently Circular No. 01/2007/TT-BTC dated January 2, 2007, issued by the Ministry of Finance); specifically:

- The Vietnam Highway Administration is responsible for reviewing the annual settlement of the Road Management Zones and Provincial Departments of Transport (for national highways delegated management authority); to consolidate and submit to the Central Management Board of the Fund.

- The Central Management Board of the Fund is responsible for approving the expenditure settlement of the Fund Office's operational activities.

For expenditure tasks with investment characteristics, when implementing capital investment management procedures, in addition to annual settlement as prescribed, upon completion and handover for use of the project, a final project settlement must also be conducted in accordance with current regulations.

In cases where the final project settlement approved by the competent authority differs from the total value of the project settled over the years, the difference will be adjusted into the annual settlement report of the unit for the year of final project settlement approval.

d) The Central Management Board of the Fund approves the settlement of revenue and expenditure (including: from the central budget supplement to the Fund and from various sources of revenue) of the Central Fund, and sends it to the Ministry of Transport.

The Ministry of Transport is responsible for auditing the annual settlement of the Fund and consolidating it into the Ministry's settlement report, to be sent to the Ministry of Finance.

The Ministry of Finance is responsible for auditing the annual settlement of the Ministry of Transport and consolidating the portion of supplementary funding from the central budget provided to the Central Fund into the annual settlement report of the state budget as prescribed.

e) At the end of the year, any remaining funds in the Central Fund's budget shall be transferred to the next year for use in management and maintenance of road works.

2. Preparation and approval of the annual settlement report on receipts and expenditures of the Local Fund.

Based on the provisions of Decree No. 18/2012/NĐ-CP dated March 13, 2012, of the Government on the Road Maintenance Fund; the circular guiding the collection, management, and use of road usage fees per vehicle head and the provisions of Clause 1, Article 7 of this circular, the Department of Transport shall coordinate with the Department of Finance to submit to the People's Committees of provinces and centrally-administered cities regulations on the establishment, review, audit, and notification of annual settlements for local funds in accordance with applicable regulations.

Article 8. Inspection Work

To ensure the proper and effective use of the Road Maintenance Fund, the Ministry of Transport, local transport authorities, and the Fund Management Board shall cooperate with financial authorities at the same level to conduct regular and spot checks on the management and use of the Road Maintenance Fund.

During the management and inspection process, if any expenditures are found to be inconsistent with the regulations, or if they deviate from the contents specified in this circular and current laws and regulations, such expenditures must be recovered from the Fund; simultaneously, individuals who made incorrect expenditure decisions shall bear responsibility in accordance with the law.

Article 9. Implementation Organization

This circular takes effect from January 1, 2013, and replaces Circular Joint No. 10/2008/TTLT-BTC-BGTVT dated January 30, 2008, jointly issued by the Ministry of Finance and the Ministry of Transport, guiding the management, settlement, and payment of public service economic management and road maintenance budgets.

For the state budget expenditure plan for road management and maintenance work already allocated by the competent authority in 2012, if not fully utilized by the end of the year, it shall be handled in accordance with Circular No. 108/2008/TT-BTC dated November 18, 2008, issued by the Ministry of Finance, guiding the handling of the state budget at the end of the year and the preparation and reporting of annual state budget settlements.

During implementation, any difficulties should be promptly reported to the Ministry of Finance and the Ministry of Transport for timely resolution./.