✦ Smart summary
Circular No. 27/2010/TT-BNNPTNT guides the procedures and formalities for annual investment in major repairs and minor construction of fixed assets from state budget funds with investment nature at administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development. This Circular details planning, approval authority, application forms, implementation procedures, acceptance, settlement, and responsibilities of the investor.
Scope of application
Administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development.
Key points
- This Circular applies to administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development.
- Units must prepare the annual budget plan and allocate the state budget to units before December 31.
- Approval of investment proposals for major repairs and minor construction of fixed assets with a total value exceeding VND 2 billion shall be approved by the Minister; from VND 500 million to VND 2 billion shall be approved by the heads of units; less than VND 500 million shall be approved by the heads of units.
- The application for approval of investment proposals for major repairs and minor construction of fixed assets includes a proposal letter, explanatory notes, economic and technical reports, and plans for using financial resources.
- Approval of economic and technical reports for construction projects with investment construction characteristics shall be approved by the Construction Management Department.
🌐 Social impact of this document
- Positive impact: Ensuring effective, economical, and waste-free use of state budget funds with investment nature.
- Negative impact: It may impose administrative burdens on implementing units and require strict compliance with legal regulations.
❓ Frequently asked questions
Which agencies are responsible for approving investment proposals for major repairs and minor construction of fixed assets?
The Minister approves investment proposals for major repairs and minor construction of fixed assets with a total value exceeding VND 2 billion; from VND 500 million to VND 2 billion shall be approved by the heads of units; less than VND 500 million shall be approved by the heads of units.
What does the application for approval of investment proposals for major repairs and minor construction of fixed assets include?
The application includes a proposal letter, explanatory notes, economic and technical reports, and plans for using financial resources.
When must units prepare the annual budget plan?
Units must prepare the annual budget plan for major repairs and minor construction of fixed assets and consolidate it with the unit's annual budget according to regulations.
What is the maximum time allowed to prepare the final settlement report?
The maximum time to prepare the final settlement report (FSR) for completed projects is calculated from the date of signing the handover certificate for use; the maximum period is three months.
What responsibilities do units have if they violate the regulations?
Investors who violate current national regulations in the fields of planning and investment, causing delays, losses, and wastage, will be punished according to the law. Investors must bear joint liability if contractors, consulting units, and experts violate legal regulations.
Full text
CIRCULAR
Guidelines on the procedures and formalities for annual major repairs and minor construction of fixed assets from investment-operating funds at administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development.
__________________________
Pursuant to Decree No. 01/2008/ND-CP dated January 3, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development, and Decree No. 75/2009/ND-CP dated September 10, 2009 amending Article 3 of Decree No. 01/2008/ND-CP dated January 3, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;
Pursuant to Decree No. 60/2003/ND-CP dated June 6, 2003 of the Government promulgating detailed regulations and guidelines for the implementation of the State Budget Law;
Pursuant to Decree No. 85/2009/ND-CP dated October 15, 2009 of the Government guiding the implementation of the Bidding Law and the selection of contractors under the Construction Law;
Pursuant to Decree No. 12/2009/ND-CP dated February 12, 2009 of the Government on project management for investment in construction works, and Decree No. 83/2009/ND-CP dated October 15, 2009 amending and supplementing certain articles of Decree No. 12/2009/ND-CP dated February 12, 2009.
The Ministry of Agriculture and Rural Development hereby provides guidelines on the procedures and formalities for annual major repairs and minor construction of fixed assets from investment-operating funds at administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development as follows:
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
These guidelines provide guidance on the procedures and formalities for annual major repairs and minor construction of fixed assets from investment-operating funds at administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development.
Article 2. Applicability
1. Administrative agencies, public institutions, scientific and technological organizations, programs and projects, and project management boards (collectively referred to as units) under the Ministry of Agriculture and Rural Development that implement annual major repairs and minor construction of fixed assets from investment-operating funds shall apply these guidelines.
2. Project management boards using project management funds from investment sources to carry out annual major repairs and minor construction of fixed assets may apply these guidelines.
Article 3. Principles and Conditions for Investment in Major Repairs and Minor Construction of Fixed Assets
1. Investment in major repairs and minor construction of fixed assets must be based on standards and norms prescribed in current regulatory documents and ensure compliance with the Law on Thrift and Combating Wastefulness.
2. When implementing investment in major repairs and minor construction of fixed assets, the investor must base it on the plan for using the budget funds approved by the Ministry and the approval of the policy direction.
Chapter II
SPECIFIC PROVISIONS
Article 4. Annual Plan Preparation and Budget Allocation
1. Each year, units prepare plans for the budget investment in major repairs and minor construction of fixed assets and consolidate them together with their annual state budget estimates according to the specific provisions:
a) Based on the allocation of state budget revenue and expenditure estimates announced by the Ministry of Finance, the Financial Department is responsible for coordinating with the Personnel Organization Department and the Science, Technology, and Environment Department to allocate and announce the inspection figures for the annual state budget expenditure estimates for major repairs and minor construction of fixed assets to the units.
b) Units base their preparation of plans for the budget investment in major repairs and minor construction of fixed assets on standards, norms, and plans, and submit the estimates to the Financial Department while also sending them to the Science, Technology, and Environment Department (for investment in major repairs and minor construction of fixed assets from scientific operating funds) and the Personnel Organization Department (for investment in major repairs and minor construction of fixed assets from educational and training operating funds) before July 10; the Financial Department reviews and consolidates the plans and reports to the Minister before July 25 to be submitted to the Ministry of Finance for consolidation and reporting to the Prime Minister.
2. Immediately upon being allocated the state budget revenue and expenditure estimates by the Prime Minister and having the competent authority approve the capital allocation plan, the Financial Department Director, authorized by the Minister, allocates the state budget expenditure estimates to subordinate budget units, completing this process before December 31.
3. Based on the allocated state budget and the unit's other financial resources, the unit prepares a plan for using non-recurring funds and other sources of funds and submits it to the Ministry (Financial Department) for approval, completing this process before February 15.
Article 5. Authority to Approve Investment Proposals and Procedures for Major Repairs and Small Construction of Fixed Assets
Based on the approved plan, the unit shall submit to the Ministry (or self-approve according to the分级授权) for approval of investment proposals for major repairs and small construction.
1. The Minister shall approve investment proposals and procedures for major repairs and small construction of fixed assets with a total value exceeding 2 billion VND and fixed assets such as houses, land, construction works, transportation equipment, perennial orchards, and original livestock herds.
2. The Minister shall delegate authority to approve investment proposals for major repairs and small construction of fixed assets with a total value from 500 million VND to 2 billion VND to the heads of the following units:
a) The Director of the Finance Department shall approve investment proposals for major repairs and small construction of fixed assets (for all sources except scientific research funds and target programs under training and education funds).
b) The Director of the Science, Technology, and Environment Department shall approve investment proposals for major repairs from scientific research funds.
b) The Director of the Cadre and Civil Servant Organization Department shall approve investment proposals for major repairs from training and education funds (target programs).
3. The heads of units shall, based on the plans and budgets approved by the competent authority, and in accordance with usage standards and quotas, and the necessity for investment, approve investment proposals and procedures for major repairs and small construction of fixed assets with a total value below 500 million VND (excluding houses, land, construction works, transportation equipment, perennial orchards, and original livestock herds).
Article 6. Documents for Requesting Approval of Investment Proposals for Major Repairs and Small Construction of Fixed Assets
1. The request report of the unit regarding the application for approval of investment proposals for major repairs and small construction of fixed assets.
2. A detailed explanation stating the necessity, general description of area, scale, and estimated budget.
3. The economic and technical report on construction projects as stipulated in Point 4, Article 35 of the Construction Law.
4. Plan for using non-recurring funds or other approved funds by the Ministry.
5. Soft disk or electronic file of the list of requested investments for major repairs and small constructions (Model Form No. 01 issued pursuant to Circular No. 112/2006/TT-BTC dated December 27, 2006 of the Ministry of Finance).
Article 7. Procedure for Acceptance, Review of Documents for Approval of Plans and Investment Proposals for Major Repairs and Small Construction of Fixed Assets
1. Acceptance and Inspection of Documents
a) The Secretariat of the Science, Technology, and Environment Department, the Cadre and Civil Servant Organization Department, and the Finance Department (hereinafter referred to as Departments) shall accept documents submitted directly by the unit or through the Ministry's Secretariat according to the approval authority specified in Clause 2 of Article 5.
b) The Department's leadership shall process the documents, transfer them to specialized teams or departments for handling by staff members.
c) Staff members assigned to handle and inspect the completeness of the documents as stipulated in Article 6. In cases where the documents are incomplete or missing items as required, they shall notify the unit to supplement and complete the documents within five working days from the date of receipt of the documents at the Secretariat.
2. Examination of Documents, Review, and Submission for Approval by Competent Authorities:
a) Responsibilities of staff members assigned to receive documents: inspect and examine the documents, draft the Decision to Approve Investment Proposals for Major Repairs and Small Construction of Fixed Assets, submit it for approval by the Department's leadership or have the Department's leadership sign and submit it for approval by the Ministry's leadership, issue the document, and transfer it to the Department's Secretariat for archiving as prescribed.
Time limit for staff members assigned to receive documents:
- For Decisions requiring signature by the Ministry's leadership: Within five working days from the date of receiving the complete documents from the unit, the staff member shall inspect the documents and draft the Decision for approval by the Department's leadership to be submitted for approval by the Ministry's leadership.
- For Decisions requiring signature by the Department's leadership: Within three working days from the date of receiving the complete documents, the staff member shall inspect the documents and draft the Decision for approval by the Department's leadership.
Article 8. Approval of Economic and Technical Reports for Construction Projects
1. Based on the Decision to Approve Investment Proposals for Major Repairs and Small Construction of Fixed Assets, the units shall prepare the Economic and Technical Report on Construction Projects (the contents of the Economic and Technical Report on Construction Projects shall comply with the provisions of Clause 4, Article 35 of the Construction Law and Article 13 of Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on Project Management for Construction Investment) and send it to the Ministry (the Construction Management Bureau shall be responsible for approval).
2. Delegation of Authority
a) The Construction Management Bureau shall decide to approve the Economic and Technical Report on Construction Projects with the nature of construction investment projects.
b) The investor shall organize the review of design drawings and estimates for the investment decision-maker to approve the Economic and Technical Report.
c) The investor shall approve the investment proposal and the Economic and Technical Report (for construction: the Economic and Technical Report on Construction Projects) for projects under 500 million VND.
Article 9. Authority to Approve Tendering Plans
1. The person authorized to decide on investment projects (after having received the results of the review) shall also be the person authorized to approve tendering plans.
2. The investor is responsible for approving the tender invitation documents; approving the selection results of contractors; deciding on handling situations during tendering in accordance with regulations.
3. The investor is responsible for reporting in writing to the Ministry (Construction Project Management Department) within five working days after obtaining the results on the approval of tender invitation documents; approval of the selection results of contractors; decisions on handling situations during tendering in accordance with regulations.
Article 10. Adjustment, Approval of Adjusted Items, and Investment Approval Authority
1. Time of adjustment: To be carried out within the fiscal year.
2. The unit responsible for reviewing investment projects will be the unit responsible for reviewing adjusted projects according to regulations. In cases where project adjustments do not change location, scale, objectives, and do not exceed the total investment ceiling, the investor may adjust the project independently. Any changes must be re-reviewed.
Article 11. Acceptance Inspection
1. Major repair investments and small construction projects must complete acceptance procedures and handover for use in accordance with current regulations.
2. Heads of units are responsible before the Ministry for acceptance inspections and handovers for major repair investments and small construction projects to be put into use.
3. Departments and Bureaus entrusted with the authority to approve investment policies and Economic and Technical Reports are responsible for inspecting the acceptance and handover for use of major repair investments and small construction projects to report to the Ministry in accordance with regulations.
Article 12. Approval of Final Accounts for Large Repairs and Small Construction Fixed Assets
1. Annually, at the end of the fiscal year, completed projects and construction works using operating funds with an investment nature must prepare final account reports, audit, and approve final accounts upon completion in accordance with Circular No. 33/2007/TT-BTC dated April 9, 2007, and Circular No. 98/2007/TT-BTC dated August 9, 2007, of the Ministry of Finance amending and supplementing Circular No. 33/2007/TT-BTC, and settle together with the annual regular expenses of the unit.
2. Reporting forms for final accounts according to Circular No. 33/2007/TT-BTC and the provisions of the Minister of Agriculture and Rural Development are as follows:
a) For completed construction items:
Forms 01, 02, 03, 04, 05, 06/QTDA
b) For completed projects:
Forms 01, 02, 03, 04, 05, 06, 07, 08/QTDA
3. Documents for submission for approval (one set sent to the Financial Department):
a) For completed projects, works, and construction items, including:
- The investor's request for approval of final accounts (original);
- The final account report of the completed project in accordance with Section II, Part II of Circular No. 33/2007/TT-BTC;
- Relevant legal documents declared according to Form 02/QTDA (original or copy).
- Economic contracts and contract termination records (if any) between the investor and the contractors implementing the project (original or copy).
- Completion acceptance records for parts of the construction work, construction phases, project completion acceptance records, and construction items to be put into use (original or copy).
- All original settlement value and volume A-B documents.
- Audit report on the final account of the completed project (if any, original) and the investor's document on the audit result: agreed content, disagreed content, recommendations.
- Inspection conclusions, inspection records, audit reports from agencies such as Inspection, Audit, State Audit (if any), accompanied by a report on the implementation of these reports by the investor.
- Investment supervision and evaluation report when the project is completed.
During the audit process, the investor is responsible for presenting to the auditing agency documents serving the audit of final accounts: completion documents, construction logs, bidding documents, design estimates, supplementary estimates, and related payment documents.
4. Time for preparing final account reports, audits, and approval of final accounts
The time for preparing final account reports and audits for completed projects is implemented in accordance with Circular No. 33/2007/TT-BTC dated April 9, 2007, of the Ministry of Finance, specifically as follows:
The time for preparing the final account report (FAR) for completed projects is calculated from the date of the handover and use acceptance record; the audit time (if applicable) is calculated from the effective date of the audit contract; the audit and approval time is calculated from the date the auditing agency receives all documents submitted by the investor: The maximum time is specified as follows:
- Maximum time for preparing (FAR): three months.
- Maximum time for auditing and approving final accounts: three months.
5. Audit of final accounts: The Financial Department conducts the audit directly.
6. Audit method
Using the comparison, examination, and comparison method between the investor's final account report data and the settlement documents (legal documents, bidding documents, contracts, contract termination documents, completion acceptance documents...). Physical inventory checks and verification of the origin of documents and invoices are not conducted. The investor and related contractors are responsible for the accuracy and truthfulness of the data, documents, and the origin of invoices and receipts.
7. Audit Record
At the end of the audit, the audit team prepares an audit result record. The record must fully reflect the contents audited in accordance with Clause 2, Section VI of Circular No. 33/2007/TT-BTC and Decision No. 56/2008/QD-BTC dated July 17, 2008, of the Ministry of Finance, specifically:
- Basis and grounds for conducting the audit;
- Data accepted for final accounting;
- Data not accepted for final accounting, specifying the reasons, calculation basis, and simultaneously determining the correct data.
- Comments on the implementation of investment procedures and final account reports; audit content and data recommended for approval by the Ministry; assessment and recommendations.
- The appendix must reflect basic indicators (in detail according to each item or tender package, other expenditure contents): approved total investment amount; total budget estimate; winning bid value, supplemented bid value (if any) and approved budget estimate (for items, works not subject to bidding and other expenditure contents); allocated capital value; audit value (if the project is audited), inspection value (if applicable); number of settlement approval requests from the unit; accepted settlement value; non-accepted settlement value discrepancy.
- Members of the settlement review team must sign the minutes. In case of differing opinions, such member has the right to reserve their position with a written explanation and accompanying evidence to substantiate the explanation for submission to the Ministry.
8. Settlement Approval Authority
Pursuant to the authorization of the Minister, the Director of the Finance Department decides on the approval of settlements.
Article 13. Fixed Asset Accounting
Budgetary units have the responsibility to open accounting books to track and record increases in fixed asset values and sources of fixed asset formation in accordance with the provisions of the law.
Article 14. Responsibilities of the Project Owner
During the implementation process, if the project owner violates current state regulations in the planning and investment sector, causing delays, losses, or wastage, they will be penalized according to the law, and must compensate for economic losses if incurred. The project owner shall bear joint liability if contractors, consulting units, or experts violate legal provisions.
Chapter III
IMPLEMENTATION
Article 15. Implementation Organization
1. The Director of the Finance Department, the Director of the Science, Technology, and Environment Department, the Director of the Organization and Cadre Affairs Department, and the Director of the Construction Management Bureau are responsible for directing, guiding, and inspecting subordinate units within the Ministry to organize the implementation of this Circular.
2. Heads of agencies and units benefiting from the budget are responsible for strictly organizing the implementation of this Circular and are accountable to the Minister for the organization of their unit's tasks in preparing annual large-scale repair and small construction budgets for fixed assets from operating funds with investment characteristics.
3. During the implementation process, if any issues arise or difficulties occur, agencies and units must promptly report and propose solutions to the Ministry (Finance Department) for consolidation and submission to the Minister for consideration and appropriate amendments and supplements.
Article 16. Effective Date
This Circular takes effect forty-five days from the date of signature./.
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85/2009/NĐ-CP
Nghị định số 85/2009/NĐ-CP Hướng dẫn thi hành Luật Đấu thầu và lựa chọn nhà thầu xây dựng theo Luật Xây dựng
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01/2008/NĐ-CP
Nghị định số 01/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Nông nghiệp và Phát triển nông thôn
Expired
60/2003/NĐ-CP
Nghị định số 60/2003/NĐ-CP Quy định chi tiết và hướng dẫn thi hành Luật Ngân sách nhà nước
Expired
12/2009/NĐ-CP
Nghị định số 12/2009/NĐ-CP Về quản lý dự án đầu tư xây dựng công trình
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75/2009/NĐ-CP
Nghị định số 75/2009/NĐ-CP Sửa đổi Điều 3 Nghị định số 01/2008/NĐ-CP ngày 03 tháng 01 năm 2008 của Chính phủ quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Nông nghiệp và Phát triển nông thôn
Expired
83/2009/NĐ-CP
Nghị định số 83/2009/NĐ-CP Về sửa đổi, bổ sung một số điều Nghị định số 12/2009/NĐ-CP ngày 12 tháng 02 năm 2009 của Chính phủ về quản lý dự án đầu tư xây dựng công trình
Expired
27/2010/TT-BNNPTNT
Circular No. 27/2010/TT-BNNPTNT guiding the procedures and formalities for annual investment in major repairs and minor construction of fixed assets from state budget funds with investment nature at administrative agencies, public institutions, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development.
Expired
↓ Documents affected by this document
References 5
48/2005/QH11
Luật Thực hành tiết kiệm, chống lãng phí số 48/2005/QH11
Expired
16/2003/QH11
Nghị quyết số 16/2003/QH11 Về việc thực hiện thí điểm chủ trương tổ chức quản lý, dạy nghề và giải quyết việc làm cho người sau cai nghiện ma tuý ở Thành phố Hồ Chí Minh và một số tỉnh, thành phố khác trực thuộc Trung ương
In effect
56/2008/QĐ-BTC
Quyết định số 56/2008/QĐ-BTC Về việc ban hành Quy trình thẩm tra quyết toán dự án hoàn thành đối với các dự án sử dụng vốn ngân sách nhà nước
Expired
33/2007/TT-BTC
Thông tư số 33/2007/TT-BTC Hướng dẫn quyết toán dự án hoàn thành thuộc nguồn vốn Nhà nước
Expired
112/2006/TT-BTC
Thông tư số 112/2006/TT-BTC Hướng dẫn thực hiện Quy chế quản lý tài sản nhà nước tại đơn vị sự nghiệp công lập, ban hành kèm theo Quyết định số 202/2006/QĐ-TTg ngày 31/8/2006 của Thủ tướng Chính phủ
Expired
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Translations
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Tiếng Việt
Thông tư số 27/2010/TT-BNNPTNT Hướng dẫn về quy trình, thủ tục đầu tư sửa chữa lớn, xây dựng nhỏ tài sản cố định hàng năm từ nguồn sự nghiệp có tính chất đầu tư tại các cơ quan hành chính, đơn vị sự nghiệp, tổ chức khoa học công nghệ và các Ban quản lý dự án thuộc Bộ Nông nghiệp và Phát triển nông thôn quản lý
한국어
시행령 제 27/2010/TT-BNNPTNT는 대규모 수리 및 소규모 건설 고정 자산 연간 투자 절차와 절차에 대한 지침을 제공하며, 행정 기관, 단위 사무소, 과학 기술 조직 및 농림수산부 관리 하의 프로젝트 관리 위원회가 운영하는 사업 성격의 비용으로부터 연간 고정 자산 대규모 수리 및 소규모 건설 투자를 위한 절차와 절차를 안내한다.
中文
通知27/2010/TT-BNNPTNT关于从具有投资性质的事业经费中每年进行的大修和小型固定资产建设的投资程序和手续的指导