This Circular stipulates the plan to withdraw funds from the advance payment account, allocate funding sources for forestry projects and upper watershed protective forests, including the Dutch aid portion managed by the ADB. It also describes the construction payment process and payments to households/subcontractors in the project.
Đối tượng áp dụng
The forestry project and upper watershed protective forest project belong to the Ministry of Agriculture and Rural Development.
Các điểm cốt lõi
- Plan to withdraw funds from the advance payment account quarterly/yearly.
- Allocation of funding according to work categories.
- Construction payment process.
- Payment process to households and subcontractors.
- Dutch aid funds managed by the ADB.
🌐 Tác động xã hội từ văn bản này
- Enhance financial capacity for forestry projects.
- Support local residents through direct payments.
- Develop infrastructure and plant forests to protect the environment.
❓ Câu hỏi thường gặp
When does this Circular take effect?
This Circular takes effect fifteen days after the date of signature.
Which entities participate in the construction payment process?
Including contractors, Provincial Project Management Board, Investment Development Department, Central Project Management Board, and Agricultural Bank of Vietnam and Rural Development.
What purposes are the Dutch aid funds used for?
Consulting services, capacity building, and applied research.
Toàn văn
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| NUMBER: 26/1999/TT-BTC | HA NOI, March 10, 1999 |
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 26/1999/TT-BTC ON MARCH 10, 1999
GUIDELINES FOR THE FINANCIAL MANAGEMENT MECHANISM FOR THE PROJECT
FOREST ZONE AND PROTECTED FOREST MANAGEMENT AT HEADWATERS
FUNDED BY ADB
Pursuant to:
- Loan Agreement No. 1515-VIE (SF) between the Socialist Republic of Vietnam and the Asian Development Bank (ADB) for the "Forest Zone and Protected Forest Management at Headwaters" Project signed on June 11, 1997;
- Decree No. 178/CP dated October 28, 1994 of the Government stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
- Decree No. 87/CP dated August 5, 1997 of the Government stipulating the Regulation on Loan Management and Use of Official Development Assistance Funds and Circulars guiding the implementation of the Decree;
- Decree No. 42/CP dated July 16, 1996 of the Government promulgating the Investment and Construction Management Charter and Decree No. 92/CP dated August 23, 1997 of the Government amending and supplementing certain provisions of the Investment and Construction Management Charter;
- Decree No. 43/CP dated July 16, 1996 of the Government promulgating the Tendering Regulation and Decree No. 93/CP dated August 23, 1997 of the Government amending and supplementing certain provisions of the Tendering Regulation;
- Decision No. 22/TTg dated January 11, 1997 of the Prime Minister approving the Feasibility Study Project for the Forest Zone and Protected Forest Management at Headwaters in Thanh Hoa, Quang Tri, Phu Yen, and Gia Lai provinces;
- Decision No. 661/TTg dated July 29, 1998 of the Prime Minister on the objectives, tasks, policies, and implementation organization of the project to plant five million hectares of new forests;
- Joint Circular of the Ministry of Finance and the State Bank No. 81/1998/TTLT/BTC-NHNN dated June 17, 1998 guiding procedures and management of withdrawal of funds for ODA projects;
- Decision No. 1680A/1998/QD-BTC dated December 16, 1998 of the Minister of Finance promulgating detailed guidelines on procedures and withdrawal of ODA funds;
After reaching consensus with the Ministry of Agriculture and Rural Development, the Ministry of Finance guides the financial management mechanism for the use of funds for the Forest Zone and Protected Forest Management at Headwaters Project as follows:
I. GENERAL PROVISIONS:
1. Explanation of terms: The concepts and terms used in this Circular have the same meanings as in the Loan Agreement and are understood as follows:
- The Project: is the Forest Zone and Protected Forest Management at Headwaters Project borrowing from the Asian Development Bank, implemented in four provinces of Thanh Hoa, Quang Tri, Phu Yen, and Gia Lai.
- The Project Owner: is the Ministry of Agriculture and Rural Development responsible for organizing and managing the implementation of the Project and transferring completed construction works to the provincial People's Committees.
- The Central Project Management Board is an entity established by the Minister of Agriculture and Rural Development to organize the management and implementation of the Project.
- The Provincial Project Management Board is an entity established by the People's Committee of each province within the scope of the Project to organize the implementation of the Project at the local level.
- The District Project Management Board is an entity established by the People's Committee of Gia Lai Province.
2. Management principles:
- The ADB loan and Dutch government grant (hereinafter referred to collectively as the ADB funding) for the Project is part of the foreign debt and grant revenue of the Vietnamese Government, therefore, all borrowed and granted funds must be reflected in the State Budget. The Ministry of Finance manages and monitors the implementation of the loan and repayment to ADB according to the terms stipulated in the Agreement and in accordance with current Vietnamese regulations.
- The Forest Zone and Protected Forest Management at Headwaters Project is a special construction project and is managed under the current state budget system for construction investment and forestry investment.
- The Ministry of Agriculture and Rural Development is responsible for directing the use of funds for the approved purposes and contents of the Project in accordance with the conditions committed in the Agreement and current Vietnamese regulations.
- The Central Project Management Board is responsible for unified management of fund withdrawal, payment of expenditures for Project activities from central to grassroots levels.
- The Provincial and District Project Management Boards are responsible for managing and paying expenditures for Project activities according to the delegation or authorization of the Central Project Management Board, providing complete and timely documentation and vouchers related to Project expenditures within their respective provinces and districts for the Central Project Management Board to process fund withdrawal and overall Project expenditure payments.
- For components with potential for recovery, the Ministry of Finance will coordinate with the Ministry of Agriculture and Rural Development to establish specific mechanisms for refinancing and recovery.
- The Agricultural and Rural Development Bank serves the Project, implements procedures for withdrawing funds from ADB and making payments according to the Project's requirements upon approval by the Ministry of Finance. During implementation, the Agricultural and Rural Development Bank is entitled to service fees based on the service fee schedule of the Agricultural and Rural Development Bank in compliance with the State Bank's regulations on charging service fees for bank transactions. These service fees are included in the total project investment cost.
II. ESTABLISHING THE PROJECT INVESTMENT CAPITAL PLAN
The Ministry of Agriculture and Rural Development is responsible for establishing and submitting for approval the investment capital plan for the Project from ADB funds and domestic counterpart funds according to current regulations.
- Annually, in accordance with the state budget preparation, submission, and review system, the Provincial Project Management Board establishes the investment capital plan for the Project in its province including expenditures for Provincial Project Management Board activities. This plan must be prepared in accordance with the content and format uniformly guided by the Central Project Management Board, approved by the Provincial People's Committee, and submitted to the Central Project Management Board no later than the end of July each year before the planning year.
- The Central Project Management Board is responsible for consolidating the Project's investment capital plan for the planning year and submitting it to the Ministry of Agriculture and Rural Development for consolidation into the Ministry's investment capital plan, sending and defending the plan with the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the Government and National Assembly for approval.
- After being assigned the investment capital plan by the Government, the Ministry of Agriculture and Rural Development allocates the assigned investment capital plan to the Project (including: the Project's investment capital plan, detailed ADB loan capital, Dutch aid capital, domestic counterpart capital, central project management board investment capital, provincial project management board investment capital). The notification of the allocation of the investment capital plan for the Project is sent to the Ministry of Finance (Department of Foreign Finance and Investment Development General Department).
- Based on the annual investment capital plan of the Project that has been assigned, quarterly, the Central Project Management Board is responsible for preparing the plan to withdraw funds from the Advance Account by quarter and send it to the Ministry of Finance (Investment Development General Department) for approval. This plan, after being approved by the Ministry of Finance, will serve as the basis for withdrawing funds from the Advance Account. In the case at the beginning of the year when the Project has not yet been assigned a plan, the Ministry of Agriculture and Rural Development sends a document to the Ministry of Finance requesting the temporary advance of the investment capital plan index to build the basis for the quarterly withdrawal fund plan from the Advance Account. The withdrawal fund plan from the Advance Account may be adjusted according to the progress of implementing the Project. Requests to adjust the withdrawal fund plan from the Advance Account need to be sent to the Investment Development General Department for approval at least 15 days before the end of the quarter.
- Mechanism for transferring the investment capital plan for forest production investment:
* At the end of the planning year, if the Project has not completed the assigned forest production investment capital plan, the Project can transfer that part of the plan to the next year to continue implementation (not deducted from the next year's plan).
* For capital that has been temporarily advanced for forest production investment items but has not met the conditions for payment by the end of the year: it can be recovered into the volume of implementation in the following year (not deducted from the next year's plan).
Model form for planning according to Appendix 1 attached.
III. OPENING ACCOUNTS:
1. The Central Project Management Board opens the following accounts:
- Two Advance Accounts at the Agricultural Bank and Rural Development Bank to receive temporarily advanced capital from the ADB loan source and the Dutch government aid source (hereinafter referred to collectively as the Advance Account) for expenditure on Project activities.
- An account at the Investment Development General Department to allocate counterpart capital to the Central Project Management Board and monitor the ADB capital allocated to the Project.
2. Provincial Project Management Boards open the following accounts:
- An allocation account at the Provincial Investment Development Bureau to receive counterpart capital allocated to the Project and monitor the ADB capital allocated to the Project.
- A transaction account at the Agricultural Bank and Rural Development Bank for necessary settlement transactions.
3. Accounts or Savings Books:
The Agricultural Bank and Rural Development Bank (branch district) opens accounts or savings books for households participating in the Project to receive payments for the households.
IV. WITHDRAWAL, ALLOCATION AND MANAGEMENT OF PROJECT INVESTMENT CAPITAL:
A. MANAGEMENT AND ALLOCATION OF COUNTERPART CAPITAL:
- Based on the division of responsibilities between the Central Project Management Board and the Provincial Project Management Boards by the Ministry of Agriculture and Rural Development regarding the implementation of Project tasks, based on the annual counterpart budget estimate for the Project already detailedly allocated by the Ministry of Agriculture and Rural Development to the Central Project Management Board and the Provincial Project Management Boards, based on the approved withdrawal plan from the Advance Account, the Investment Development General Department will transfer the budget capital to the Provincial Investment Development Bureaus with projects to allocate the counterpart capital portion and pre-finance the ADB-funded portion according to the Project's implementation progress. Counterpart capital under the responsibility of the Central Project Management Board will be directly allocated by the Investment Development General Department. The payment using counterpart capital by the Provincial Project Management Boards will be carried out by the Provincial Investment Development Bureau.
- Counterpart capital will be allocated strictly in accordance with the agreed funding ratio for each project work item with ADB in the Loan Agreement and Project documents. Specific payment ratios are detailed in Appendix 2.
1. Payment for Construction Works:
The specific procedures and process for payment are implemented according to Circular No. 63 TC/ĐTPT dated November 2, 1996 of the Ministry of Finance guiding the management, allocation, and disbursement of construction works investment capital from state budget sources.
2. Payment to Households/Contractors for Implementing Forest Planting, Natural Forest Protection, Tree Planting, Agroforestry Integration, Grassland Improvement, and Some Small Construction Works:
The Investment Development Bureau pays the counterpart capital portion for each payment while simultaneously using domestic capital to pre-finance the ADB-funded portion in the same invoice. This pre-financed amount will be recovered from the Project's Advance Account to repay the Investment Development Bureau.
The Provincial Project Management Board is responsible for compiling the requests for advance payment/payment of quantities from households or contractors, checking, calculating, and determining the amount to be paid, clearly distinguishing the amount paid by counterpart capital and the amount paid by ADB capital, and preparing a list to request confirmation from the Provincial Investment Development Bureau.
Upon receiving the payment request from the Provincial Project Management Board, within five working days, the Investment Development Bureau checks and confirms on the invoice, clearly stating the amount paid by counterpart capital and the amount paid by ADB capital, and transfers the money (including both the counterpart capital and the pre-financed ADB capital portion) to the Agricultural Bank and Rural Development Bank (provincial branch or district branch) for transfer payment into the accounts or savings of the households or contractors.
The Agricultural Bank and Rural Development Bank is responsible for reporting to the Provincial Investment Development Bureau, the Central Project Management Board, and the Provincial Project Management Board on the distribution situation to households or contractors.
The Provincial Project Management Board is responsible for handling the procedures to withdraw funds from the Advance Account to repay the Investment Development Bureau the amount pre-financed for the ADB-funded portion.
The withdrawal process is detailed in Appendix 3B.
B. WITHDRAWAL, ALLOCATION AND MANAGEMENT OF ADB LOAN CAPITAL
- The withdrawal of funds from the ADB loan source to pay for project activities through Direct Payment, Letter of Commitment Form, Repayment Procedure, Advance Account will be carried out by the Central Project Management Board in accordance with the official development assistance fund withdrawal procedures stipulated in Circular Joint Circular No. 81/1998/TTLT/BTC-NHNN dated June 17, 1998 issued by the Ministry of Finance and the State Bank of Vietnam, and detailed in Decision No. 1860A/1998/QD-BTC dated December 16, 1998 of the Minister of Finance.
- In cases where funds are withdrawn for payment through Direct Payment, Letter of Commitment Form, and Repayment Procedure at the request of Provincial Project Management Boards, the Provincial Project Management Boards shall provide all relevant documentation and vouchers related to the project's expenditures within their province in a timely manner for the Central Project Management Board to process the withdrawal of funds and make payments.
1. In the case of expenditure payment from the Advance Account:
1. Withdrawal of funds from the Advance Account for payment
The Central Project Management Board will withdraw funds from the Advance Account for payment based on the quarterly expenditure plan from the Advance Account approved by the Ministry of Finance (Investment Development General Department) and registered with the Agricultural Development Bank and Rural Development Bank.
For one-time payment contracts or final payments for contracts, the Central Project Management Board will submit the required documentation and vouchers according to current regulations to the Investment Development General Department to request confirmation of completed work volume sufficient for payment. Within five working days, the Investment Development General Department will review and confirm the invoice and make the corresponding domestic counterpart payment to the contractor. Based on the agreement of the Investment Development General Department, the Central Project Management Board will process with the Agricultural Development Bank and Rural Development Bank to make payment from the Advance Account to the contractor.
Each payment from the Advance Account must comply strictly with the foreign/domestic capital ratio specified in Appendix 2.
Each payment from the Advance Account proposed by the Central Project Management Board must be sent to the Investment Development General Department for post-payment verification procedures (immediately after the payment is made).
2. Payment at the request of Provincial Project Management Boards:
To withdraw funds from the Advance Account to pay contractors, Provincial Project Management Boards need to send the vouchers confirmed by the Provincial Investment Development Bureau to the Central Project Management Board. Upon receiving the payment request from the Provincial Project Management Board, within five working days, the Central Project Management Board will verify the validity of the vouchers and request the Agricultural Development Bank and Rural Development Bank to transfer payment from the Advance Account to the contractor.
For payments from the Advance Account requested by Provincial Project Management Boards, since they have been confirmed by the Provincial Investment Development Bureau, there is no need to submit documents to the Investment Development General Department.
The withdrawal procedure is outlined in Appendix 3A.
3. Withdrawal of funds from the Advance Account to repay payments previously advanced by the Investment Development Bureau to households or contractors for afforestation, natural forest protection, planting, agroforestry integration, grassland improvement, and some small-scale construction projects:
After making payments to households and contractors, the Provincial Project Management Board is responsible for collecting the expenditure vouchers that were prepaid by the Investment Development Bureau, the ADB-funded portion, and transferring them to the Central Project Management Board to request withdrawal of funds from the Advance Account to repay the pre-paid advances of the Investment Development Bureau. Within three days of receiving the vouchers, the Central Project Management Board is responsible for verifying the validity of the vouchers and processing with the Agricultural Development Bank and Rural Development Bank to withdraw funds from the Advance Account to repay the Investment Development Bureau.
The withdrawal process is detailed in Appendix 3B.
4. Regular expenditure payments of the Central Project Management Board and Provincial Project Management Boards:
Based on the regular expenditure budget of the Central Project Management Board and Provincial Project Management Boards approved by the Ministry of Agriculture and Rural Development, the Central Project Management Board will process with the Agricultural Development Bank and Rural Development Bank to make payments using ADB funds according to the ratio specified in Appendix 2.
5. Expenditure for training and seminar activities:
The Central Project Management Board will prepare a detailed budget for submission to the Ministry of Agriculture and Rural Development for review. Based on the approved budget by the Ministry of Agriculture and Rural Development, the Central Project Management Board will process with the Agricultural Development Bank and Rural Development Bank to withdraw advance funds according to the budget. Expenditures for training and seminar activities will be settled according to the current settlement procedures.
V. REPORTING, AUDITING, AND SETTLEMENT REGIME:
1. Reporting System:
- The Central Project Management Board is responsible for compiling all project expenditures, reporting to the Ministry of Agriculture and Rural Development and the Ministry of Finance (Investment Development General Department, Foreign Financial Affairs Department) on the implementation of the project, particularly the situation of withdrawing and utilizing ADB funds and counterpart funds quarterly, annual accounting reports, and final project settlement reports.
- To implement comprehensive reporting and settlement: The Central Project Management Board is responsible for guiding component projects to follow the provisions of Circular No. 66 TC/ĐTPT dated November 2, 1996 issued by the Ministry of Finance regarding the settlement of investment construction funds and special regulations on forestry investment.
- Provincial Project Management Boards will maintain accounting records of all expenditures of projects in their province, report quarterly and annually on the implementation of sub-projects, the use of ADB funds and counterpart funds, and submit annual accounting reports and final project settlement reports to the provincial People's Committee, the Ministry of Agriculture and Rural Development, and the Central Project Management Board.
2. Inspection:
- Periodically and unexpectedly, the Ministry of Finance and the Ministry of Agriculture and Rural Development will inspect the implementation of the project and the use of funds. If improper use of funds is discovered, the Ministry of Finance will suspend fund transfers and handle violations according to current regulations.
- Checking the use of advance payment accounts: periodically and at random, the Ministry of Finance may conduct inspections on the use of advance payment accounts. If misuse of purpose is detected, the Ministry of Finance will suspend disbursement and recommend legal action.
3. Auditing:
- Annually, the advance payment accounts, accounts of provincial project management boards, accounting books, vouchers, and accounting files of the project must be audited by an independent auditing company approved by the Ministry of Finance and the Asian Development Bank (ADB) in accordance with Vietnamese regulations and ADB requirements.
- The selection of the auditing company shall be carried out through a bidding process for consulting services in accordance with current regulations. The results of the selection must be approved by the Ministry of Finance and ADB.
- The audit report must be submitted to the Ministry of Finance (Department of Foreign Financial Affairs and Investment Development General Department), the Ministry of Agriculture and Rural Development, and the State Bank of Vietnam (International Relations Department).
VI. IMPLEMENTATION PROVISIONS
This Circular takes effect fifteen days from the date of signature. During its implementation, if there are any difficulties, relevant agencies must promptly reflect them to the Ministry of Finance for study and amendment.
Lê Thị Băng Tâm
(Signed)
ANNEX 1
ADVANCE PAYMENT WITHDRAWAL PLAN QUARTER/YEAR 199...
| Project: Forestry Area and Upstream Forests | Managing Unit: Forestry Aid Project Management | ||
| Principal Investment Authority: Ministry of Agriculture and Rural Development | |||
| Project Category: | Grant | Loan | Hybrid |
Unit: USD
| Disbursement Unit/Work Content | Cumulative Implementation from the Beginning of the Year | Quarter Plan... | Remarks |
|
Central Project Management Board - Item 1 - Item 2 - Item 3 - ... Provincial Project Management Board A - Item 1 - Item 2 - Item 3 - ... Provincial Project Management Board A |
|||
| Total |
| INVESTMENT DEVELOPMENT GENERAL DEPARTMENT | DIRECTOR OF THE PROJECT MANAGEMENT BOARD |
ANNEX 2A
PROJECT FINANCING PLAN (EXCLUDING CONSULTING AND ADB BANK FEES)
(Unit: USD)
| Item | Allocated Capital (USD) | ADB Financing Ratio (%) | ADB Capital | Government Budget Financing Ratio (%) | Counterpart Funding (from the Government) | Beneficiary Contribution Ratio (%) | Beneficiary Contribution | |
| Item | Sub-item | |||||||
| 1. Construction | 41.513.889 | 71,60 | 29.890.000 | 9.30 | 3.884.000 | 19.10 | 7.980.000 | |
| Planting Forests | 7.787.000 | 69,10 | 5.380.000 | 30.90 | 2.407.000 | |||
| Protecting Natural Forests | 1.080.000 | 83,10 | 897.000 | 16.90 | 183.000 | |||
| Planting Trees | 11.633.000 | 71,90 | 8.369.000 | 3.69 | 429.000 | 24.40 | 2.835.000 | |
| Agroforestry | 12.552.000 | 71,40 | 8.967.000 | 3.53 | 443.000 | 25.00 | 3.142.000 | |
| Grassland Improvement | 1.680.000 | 71,20 | 1.196.000 | 9.3 | 156.000 | 19.50 | 328.000 | |
| Community Infrastructure | 7.022.000 | 72,40 | 5.081.000 | 3.76 | 264.000 | 23.90 | 1.677.000 | |
| - Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable). | 700.000 | 95 | 665.000 | 35.000 | ||||
| Resource Survey | 816.667 | 90 | 735.000 | 81.667 | ||||
| Determining Forest Boundaries | 216.667 | 90 | 195.000 | 21.667 | ||||
| Land Allocation | 355.556 | 90 | 320.000 | 35.556 | ||||
| Upstream Monitoring | 244.444 | 90 | 220.000 | 24.444 | ||||
| Increased Recurrent Expenditure | 1.545.455 | 33 | 510.000 | 1.035.455 | ||||
| Total | 44.576.010 | 31.800.000 | 12.776.010 | |||||
ANNEX 2B
DUTCH GRANT FUNDS PORTION
| Item | Description of Work by Category | Amount (USD) | |
| (A) | Consulting Services | 5.200.000 | |
| (i) | Project Supervision | 4.800.000 | |
| (ii) | Evaluation of State Forest Enterprises | 400.000 | |
| (B) | Capacity Building | 1.400.000 | |
| (i) | In-country Training | 1.200.000 | |
| (ii) | Overseas Training | 200.000 | |
| (C) | Applied Research | 400.000 | |
| Total | 7.000.000 |
Note: Dutch grant funds are directly coordinated and managed by ADB
ANNEX 3A
BASIC CONSTRUCTION PAYMENT
(5)
(6)
(4)
(2)
(3)
(1)
(3)
(1) The contractor performs the contract and requests the provincial project management board to make payment.
(2) The provincial project management board verifies the completed volume and determines the amount to be temporarily advanced/paid, sending it to the provincial Investment Development Bureau for verification, confirmation, and payment of the counterpart funding.
Payment from Counterpart Funding
(3) The Investment Development Bureau pays the contractor the counterpart funding portion in invoices.
Payment from ADB Funding
(4) The provincial project management board sends the verified and confirmed documents to the central project management board to request payment.
(5) The central project management board reviews and requests the Agricultural Bank and Rural Development Bank to transfer funds from the ADB account to the contractor.
(6) The Agricultural Bank and Rural Development Bank transfers funds to the contractor based on the central project management board's request.
ANNEX 3B
PAYMENT TO HOUSEHOLDS
(6)
(6)
(5)
(3)
(2) (report) (4)
(1)
(1) Households/Forest Farms/Contractors sign and implement sub-projects with the provincial/project management board.
(2) The provincial project management board compiles a list of households/forest farms/contractors and determines the amount to be temporarily advanced/paid according to the project progress, sending it to the provincial Investment Development Bureau for verification, confirmation, and payment.
(3) The Investment Development Bureau transfers the payment from the counterpart funding and advances the ADB funding portion to the branch of the Agricultural Bank and Rural Development Bank to deposit into the bank accounts/savings books of the households/forest farms/contractors.
Payment to Beneficiaries
(4) The branch of the Agricultural Bank and Rural Development Bank deposits the funds into the bank accounts/savings books of the households/forest farms/contractors according to the approved list and reports back to the provincial project management board.
Repayment of Previously Advanced Funds by the Investment Development Bureau
(5) The provincial project management board collects documents and files to request the central project management board to repay the previously advanced funds (ADB-funded portion) to the Investment Development Bureau.
(6) The central project management board reviews and requests the Agricultural Bank and Rural Development Bank to deduct funds from the advance payment account and repay them to the provincial Investment Development Bureau.
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