Joint Circular No. 236/TT-LB guiding the regulations on management and allocation of funds for the maintenance and repair of road bridges

CIRCULAR

JOINT MINISTRY OF TRANSPORT AND FINANCE DECREE NO. 236/TT-LB
DATE DECEMBER 7, 1983 GUIDELINES ON THE REGULATIONS FOR MANAGEMENT, ISSUANCE OF FUNDS FOR MAINTENANCE AND REPAIR OF ROADS AND BRIDGES

Pursuant to Decree No. 10-HĐBT dated January 20, 1982 of the Council of Ministers on the classification of investment capital and the decentralization of management of road systems. To strengthen economic and financial management to meet production requirements in accordance with Decision No. 166-HĐBT dated September 24, 1982 of the Council of Ministers on the rectification of organizational management and production organization in the Transport Industry, after exchanging with the Vietnam Investment and Construction Bank, the Ministry of Transport and Finance guides and stipulates the management system for issuance and maintenance and repair funds for roads and bridges as follows:

1- Combating counterfeit goods is the responsibility of all ministries, sectors, People's Committees at all levels, political and social organizations, enterprises, business households, and the entire population.

1. In order to strengthen management, promptly and effectively utilize capital, the medium and major repair and maintenance funds for roads will now be consolidated into one fund called the management and repair fund for roads and bridges.

However, regarding the nature of work, there are two different types of tasks: Regular maintenance (maintenance) and major repairs (major repairs) carried out according to technical standards prescribed. The Ministry of Transport will specify and guide the detailed management of these two types of tasks after reaching an agreement with the Ministry of Finance.

For projects and project components on routes or sections that require large-scale repairs such as: Combined improvement and upgrading of roads, restoration or construction of wooden bridges, pontoon bridges, semi-permanent bridges, permanent bridges with spans under 12 meters, ferry terminals, pontoon bridge terminals (as defined in the management regulations for automobile road repairs in 1963), design estimates must be approved by competent authorities before being included in the plan.

2. The management and repair fund for roads and bridges (including ferry tolls and pontoon bridge tolls) shall be transacted through the Vietnam Investment and Construction Bank.

3. Ferry and pontoon bridge tolls shall be used for the repair of ferry terminals, pontoon bridges, motorboats, ferries. Any surplus may be used for the repair of roads and bridges according to the plan approved by the Ministry of Transport.

II- ESTABLISHING THE MANAGEMENT FUND
AND REPAIR FUND FOR ROADS AND BRIDGES

Annually, based on the technical condition of roads and bridges and transportation requirements on each route, the ability to balance and supply materials by the State, the capacity of equipment and labor for road and bridge management and repair work, and determining the economic-technical criteria applicable to the management and repair industry, the principal agencies of road and bridge projects shall establish plans for management and repair funds for roads and bridges (divided by quarter for each route, section, etc.) and plans for surveying, designing, and estimating for projects that need to be prepared from the previous year (surveying, designing, and estimating must precede by one step) to serve as the basis for establishing next year's repair plan. The Ministry of Transport will guide the分级处理此长段文本的翻译任务，确保每个部分都准确无误。从第11行开始继续翻译：

When establishing the plan for the demand for management and repair funds for roads and bridges.

- For projects and project components on routes or sections where repair work has a large scale as mentioned in point 1 of Section I above, design estimates or cost calculations must be reviewed and approved by competent authorities before they can be recorded in the plan.

- For projects and project components on routes or sections where the scale of repair work is smaller than that specified in point 1 of Section I above, the plan can be recorded even without an approved estimate. But funding can only be issued when the estimate has been reviewed and approved by competent authorities.

Before requesting investment funds for the following year, the principal agency must submit a report on the volume and quality of completed works during the year (divided by route, project, or component project, etc.), the situation of road classification changes according to the regulations of the Ministry of Transport to evaluate the effectiveness of investment funds, and at the same time serve as the basis for establishing the investment fund plan for the following year.

Projects exceeding the budget or project budgets exceeding the planned indicators by more than 5%, the unit must request adjustments to the budget and supplementary planned indicators to be approved before funds can be issued and paid for the adjusted portion and supplementary indicators.

During the implementation of the plan, if new demands arise for management and repair funds for roads and bridges, the transport authority must immediately discuss with the finance authority and the local investment and construction bank to find solutions. The finance authority and the local investment and construction bank have the right to refuse any expenses not included in the approved plan.

In cases of natural disasters, enemy actions, fires causing traffic disruptions, units must urgently establish a committee to determine the value of losses, report promptly to the Ministry. The Ministry of Finance and the Central Vietnam Investment and Construction Bank (for centrally managed projects) notify the Provincial Department of Transport, Provincial Finance Department, and Provincial Investment and Construction Bank (for locally managed projects) and promptly report to the superior management agency, finance authority, and local investment and construction bank. Funds from other projects already allocated or borrowed from banks can be used to cover immediate costs for restoring traffic safety, followed by full procedures to apply for the total loss amount to recover the funds used according to current regulations.

III- ISSUANCE OF MANAGEMENT FUND AND
REPAIR FUND FOR ROADS AND BRIDGES

The capital for managing and repairing state roads is a source of economic public funds allocated by the Ministry of Finance and Provincial Finance Departments to the Ministry of Transport and Provincial Transport Departments twice every quarter through the Vietnam Investment and Construction Bank and its local branches according to the budget item 1, sub-item 14, category 15.

The Ministry of Transport allocates the budget limit to Provincial Transport Departments and Regional Construction Enterprises Associations through the Project Management Board twice every quarter (bridges, roads, and projects under central management).

1. The bases for financial authorities to allocate capital are:

- Annual and quarterly plans for capital needs for managing and repairing state roads approved by competent authorities.

- Budget estimates for projects divided by route, mileage... approved by competent authorities.

- Reports on volume implementation and annual and quarterly final accounts as prescribed:

+ For the first allocation period of the quarter plan, there must be a quick report on the implementation of the previous quarter's volume plan and indicators.

+ For the second allocation period of the quarter plan, there must be a formal final account report of the previous quarter.

+ The plan and results of revenue collection from the previous quarter regarding public service activities.

2. The bases for the Vietnam Investment and Construction Bank to pay capital for managing and repairing state roads to project sponsors and management units.

For units engaged in managing and repairing state roads that have implemented economic accounting systems, the bank will allocate capital based on the principle of verifying completed works' volumes (divided by route, mileage, project, and approved budget estimates) based on the economic contracts signed between sponsors and contractors.

During production and business operations, between two payment verification periods for the contractor (Party B), the contractor can use the approved working capital quota (according to Circular 06-TT/LB dated July 14, 1983 issued by the Ministry of Finance and State Bank). Production and business units must urgently prepare plans for working capital quotas to submit for approval by their direct superior management authority.

In cases where the working capital quota cannot be resolved, the construction unit may temporarily borrow the management and repair capital for state roads allocated by the Ministry of Transport for that project from the Project Management Board and the Vietnam Investment and Construction Bank. This amount will be recovered upon final payment for the completed works handed over.

For units engaged in managing and repairing state roads that have not yet implemented economic accounting systems, the bank will allocate capital based on approved indices and budgets.

These units need to urgently prepare necessary conditions to transition to implementing economic accounting systems.

IV- FINAL ACCOUNTS AND REPORTS

1. General principles for final accounts of capital for managing and repairing state roads.

Any unit or entity receiving capital must be responsible for submitting reports and final accounts to the allocating authority.

Provincial Transport Departments must submit final accounts to the Ministry of Transport for national highway systems delegated to local management, and also submit final accounts to the Provincial Finance Department and the Vietnam Investment and Construction Bank for provincial road systems managed locally.

Sponsors managing centrally allocated capital must submit final accounts to the Ministry of Transport (for national highways directly managed by the central government).

The Ministry of Transport compiles final accounts for national highway systems and submits them to the Ministry of Finance and the Central Vietnam Investment and Construction Bank.

2. Content of final accounts.

Final accounts should comprehensively and truthfully reflect all activities related to managing and repairing state roads, including explanations and accompanying tables with data, summarizing the allocated capital, toll revenues from ferries and floating bridges, other income (if any), and the management and use of capital.

Final accounts for capital for managing and repairing state roads must reflect the costs per route, mileage, and type of work, as well as costs for ferry terminals and various types of floating bridges compared to approved plans and budgets.

3. Time for submitting final accounts.

a) Provincial Transport Departments and grassroots units.

Monthly quick reports are submitted by the 25th of each month, including estimated figures for the reporting month and actual figures for the previous month.

Quarterly final accounts are submitted to superiors before the 10th day of the first month of the next quarter.

Annual final accounts are submitted to superiors before February 15 of the following year.

b) Ministry of Transport.

Quarterly final accounts are compiled and submitted to the Ministry of Finance and the Central Vietnam Investment and Construction Bank within 45 days after the end of the quarter.

Annual final accounts are compiled and submitted before March 31 of the following year.

V- IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature. Previous regulations contrary to this Circular are abolished. Based on the content of this Circular, the Ministry of Transport and the Ministry of Finance shall issue separate guidance documents on specialized procedures under their respective jurisdictions. During the implementation of this Circular, any level, sector, or agency encountering difficulties should promptly reflect these issues for the Inter-Ministerial Committee to study and consider amendments for better alignment, contributing to improving the system and meeting the requirements for better management of bridge and road repair work.