Joint Circular No. 30/2006/TTLT/BTC-BNN&PTNT-BTS guides the management and use of economic public expenditure for agricultural extension and fisheries extension activities.

JOINT CIRCULAR

Guidelines for managing and using state budget funds for economic public services related to agricultural extension and fisheries extension activities.

Guidelines for managing and using state budget funds for economic public services related to agricultural extension and fisheries extension activities.

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 56/2005/NĐ-CP dated April 26, 2005 of the Government on agricultural extension and fisheries extension.

To unify the management and use of state budget funds for economic public services related to agricultural extension and fisheries extension activities, the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Fisheries jointly issue the following guidelines.

Part I

GENERAL PROVISIONS

Article 1. This Circular guides the management and use of annual state budget funds allocated for implementing agricultural extension activities in crop production, animal husbandry, forestry, irrigation, salt production, processing, preservation, and marketing of agricultural and forest products, salt, rural industries, and fisheries extension activities in aquaculture, fishing, preservation, processing, and marketing of aquatic products (hereinafter referred to collectively as agricultural extension and fisheries extension activities in agriculture and fisheries sectors).

Article 2. Central-level agricultural extension and fisheries extension activities shall be funded from the central budget; local-level agricultural extension and fisheries extension activities shall be funded from the local budget.

Article 3. Organizations and individuals utilizing agricultural extension and fisheries extension funds must use them for their intended purposes, in accordance with established regulations, and be subject to inspection and supervision by competent authorities; they must settle accounts for the funds used at the end of each quarter and year in accordance with current regulations.

Part II

SPECIFIC PROVISIONS

Clause 1. Subjects eligible for state support for agricultural extension and fisheries extension funding:

Farmers, salt workers, fishermen, households, farm and forest plantation workers, farm managers, enterprises, cooperatives, production groups engaged in agricultural, forestry, fisheries, salt production, processing, preservation, marketing of agricultural and aquatic products, salt, and rural industries.

farm, enterprise, cooperative, production group for agriculture, forestry, aquaculture, salt production, processing, preservation, consumption of agricultural products, aquatic products, salt, rural trades and professions.

Clause 2. Contents of expenditures for agricultural extension and fisheries extension activities include:

Point a. Expenditure contents of central-level agricultural extension and fisheries extension:

The central agricultural extension and fisheries extension funds managed and implemented by the Ministry of Agriculture and Rural Development and the Ministry of Fisheries include the following expenditure items:

- Expenditures for compiling textbooks, technical materials, and sample materials for training and guiding agricultural extension and fisheries extension activities up to the provincial level.

- Expenditures for supporting national-level publicity of agricultural extension and fisheries extension activities through mass media, competitions; printing newsletters, publications, posters.

- Training and imparting skills to producers to enhance knowledge and skills in agricultural and fisheries production and economic management, linked to specific central-level agricultural extension and fisheries extension models.

- Training and upgrading the professional expertise of personnel involved in agricultural extension and fisheries extension activities at the central and provincial levels. Visits, surveys, and learning both domestically and internationally tied to central-level agricultural extension and fisheries extension programs and projects.

- Expenditures for supporting the construction of demonstration models applying new technologies to production, high-tech models, and technology transfer in ecologically significant regions nationwide or regionally, approved by the Ministry of Agriculture and Rural Development and the Ministry of Fisheries, consistent with the central-level agricultural extension and fisheries extension program and plan approved by the Prime Minister.

- Expenditures for purchasing copyrights of new technologies according to approved projects, consistent with the central-level agricultural extension and fisheries extension program and plan approved by the Prime Minister.

- Expenditures for hiring technical staff in agricultural extension and fisheries extension activities.

- Expenditures for supporting inspections, evaluations, and monitoring of agricultural extension and fisheries extension activities at localities and facilities.

- Expenditures for purchasing equipment directly serving agricultural extension and fisheries extension operations.

- Other expenditures serving agricultural extension and fisheries extension activities (if any).

Point b. Expenditure contents of local-level agricultural extension and fisheries extension:

Local-level agricultural extension and fisheries extension funds (including provincial, district, and grassroots-level funds) managed and implemented by provinces and centrally-administered cities include the following expenditure items:

- Expenditures for compiling textbooks, technical materials, and sample materials for training and guiding agricultural extension and fisheries extension activities.

- Expenditures for supporting local-level publicity of agricultural extension and fisheries extension activities, competitions; printing newsletters, publications, posters.

- Training and imparting skills to producers to enhance knowledge and skills in agricultural and fisheries production and economic management, linked to specific local-level agricultural extension and fisheries extension models.

- Training and upgrading the professional expertise of personnel involved in local-level agricultural extension and fisheries extension activities. Visits, surveys, and learning both domestically and internationally tied to local-level agricultural extension and fisheries extension programs and projects.

- Expenditures for supporting the construction of demonstration models, high-tech models, and technology transfer consistent with the local strategy and planning for agricultural and fisheries development.

- Purchasing copyrights and new technologies suitable for local conditions according to approved projects.

- Expenditures for hiring technical staff in agricultural extension and fisheries extension activities.

- Expenditures for supporting inspections, evaluations, and monitoring of agricultural extension and fisheries extension activities at facilities.

- Expenditures for purchasing equipment directly serving agricultural extension and fisheries extension operations.

- Other expenditures serving agricultural extension and fisheries extension activities (if any).

Article 3. Specific expenditure rates:

Organizations, households, and individuals utilizing state budget funds for agricultural extension and fisheries extension activities must comply with the current financial expenditure standards and regulations set by competent state agencies and adhere to their commitments with agricultural extension and fisheries extension agencies. This Circular provides additional guidance on the following expenditure items:

Point a. Regarding expenditures for constructing demonstration models to disseminate new technological advancements in production:

- The state budget will subsidize the difference in seed and major input costs (feed, fertilizer, chemicals, medicine) when applying new technologies in production that require additional investment beyond normal levels.

- In cases where the demonstration model applies new technology without existing cost levels for comparison, the maximum support level is 40% of the cost for seeds and up to 20% of the main material costs (feed, fertilizer, chemicals, medicine); for mountainous areas, remote regions, border areas, and coastal areas, the maximum support level is 60% of the cost for seeds and up to 40% of the main material costs; for poor households in mountainous areas, remote regions, and border areas, the maximum support level is 80% of the cost for seeds and up to 60% of the main material costs.

- For certain models with specific characteristics, the specific support levels are as follows:

+ For high-tech models, the maximum support is 40% of the cost for seeds and up to 20% of the main material costs, and a portion of the technology transfer funding, but the total support level does not exceed 50 million VND per model.

+ For models applying tools and technical improvements: the maximum support is 30% of the value of the tools, but the total support level does not exceed 10 million VND per model.

+ For agricultural mechanization models, post-harvest processing and other industries (excluding drying ovens in post-harvest processing models and salt pond renovation systems in salt production models): the maximum support is 30% of the main equipment, but the total support level does not exceed 45 million VND per model; for mountainous areas, remote regions, and islands, the maximum support is 50% of the main equipment, but the total support level does not exceed 75 million VND per model.

+ For models exploiting and preserving products at sea (excluding hulls and engines of vessels): the maximum support is 30% of the equipment, but the total support level does not exceed 75 million VND per model; for distant offshore islands, the maximum support is 50% of the equipment, but the total support level does not exceed 125 million VND per model.

+ For onshore post-harvest processing models of aquatic products (excluding factories and workshops), and mechanical support services for fisheries: the maximum support is 30% of the equipment, but the total support level does not exceed 30 million VND per model; for island routes, the maximum support is 50% of the equipment, but the total support level does not exceed 50 million VND per model.

+ For agricultural extension models and aquaculture models in marine areas: the support is 100% of the cost for seeds and main material costs.

b) Regarding the purchase of copyrights and new technological processes, it must be tied to a specific model approved by the competent authority, the State supports up to 70% of the copyright purchase cost (excluding the cost of purchasing workshops, net houses, greenhouses, and technological equipment).

The scale of the model and the level of support for each specific model are decided by the Minister of Agriculture and Rural Development, the Minister of Fisheries, and the Chairman of the People's Committee of provinces and centrally governed cities (collectively referred to as provincial level), based on the economic and technical standards of each model and the unit price of materials each year, ensuring compatibility with the nature of each model, but not exceeding the maximum ratio specified in this Circular.

c) Renting technical staff to direct the demonstration model is calculated based on the minimum wage for one person per month during working days, with the contract period based on the cycle of each plant or animal, but not exceeding nine months per year.

d) Costs for implementing demonstration points, including training for producers, field trips, summarizing the model, with a maximum of 4 million VND per model; for models requiring advanced techniques, the maximum is 7 million VND per model. Among these: Training allowances, field trips for producers linked to each agricultural and fishery promotion model, with a subsidy of 15,000 VND per person per day for farmer and fisher trainees. Allowances for practical instructors are 40,000 VND per person per day.

đ) Costs for managing, inspecting, evaluating, and supervising agricultural and fishery promotion activities at localities and bases, with a maximum of 5% of the total cost for agricultural and fishery promotion activities, including: 2% for higher-level agricultural and fishery promotion agencies and 3% for units implementing the models.

4. Conditions for implementing demonstration models and receiving financial support for agricultural and fishery promotion:

a) Conditions for implementing demonstration models of agricultural and fishery technology promotion are the application of new technological advancements and new technologies regarding plant and animal varieties compared to currently used varieties or technologies.

b) Organizations, households, and individuals receiving financial support for building demonstration models must meet the following conditions:

- Having a location suitable for directly implementing the demonstration model according to the technical process and content of the model (land assigned or leased by the State for a limited time)

- Organizations, households, and individuals have invested capital in the model or committed to investing capital in the model (outside the State's support) and in accordance with the technical requirements of the agricultural and fishery promotion agencies.

- Not having received support from any State financial sources.

5. Establishment, implementation, and settlement of the State budget:

The preparation, allocation, and settlement of funds for agricultural and fishery promotion tasks are carried out in accordance with the provisions of the State Budget Law and current guiding documents of the Ministry of Finance. This Circular provides detailed guidance on certain aspects as follows:

a) On budget estimation:

Annually, based on the Prime Minister's Directive, the Circular guiding the preparation of the State budget by the Ministry of Finance, the implementation of the previous year's budget, the content and volume of work required for agricultural and fishery promotion in the planned year, economic and technical standards, current financial expenditure regulations, and some cost levels specified in this Circular.

- For central agricultural and fishery promotion funds:

The National Agricultural Extension Center prepares the budget for central agricultural extension activities and reports to the Ministry of Agriculture and Rural Development; the National Fisheries Extension Center prepares the budget for central fisheries extension activities and reports to the Ministry of Fisheries; the Ministry of Agriculture and Rural Development and the Ministry of Fisheries review and consolidate the budget into the Ministry's state budget report sent to the Ministry of Finance for consolidation and submission to the Government for approval by the National Assembly as prescribed.

- For local agricultural and fishery promotion funds:

The Agricultural Extension Center and Fisheries Promotion Center at the provincial level (referred to collectively as the province) shall prepare a budget estimate for implementing agricultural extension and fisheries promotion tasks in their respective localities and submit it to the Department of Agriculture and Rural Development (for local agricultural extension budgets) or the Department of Fisheries or other local agencies responsible for fisheries promotion tasks in provinces without a Department of Fisheries, referred to collectively as the Department of Fisheries (for local fisheries promotion budgets). The Department of Agriculture and Rural Development and the Department of Fisheries shall review and consolidate these estimates and submit them to the Department of Finance for inclusion in the local budget estimate to be reported to the Provincial People's Council for approval according to current regulations.

The budget estimate for agricultural extension and fisheries promotion as mentioned above must be detailed according to each expenditure item specified in Clause 2, Part II of this Circular, and classified under the relevant expenditure categories in the State Budget Manual by the implementing units.

b) Regarding allocation and assignment of budget estimates:

- For central-level agricultural extension and fisheries promotion funds: based on the budget estimates assigned by the competent authority, the Ministry of Agriculture and Rural Development and the Ministry of Fisheries shall develop plans for allocating agricultural extension and fisheries promotion funds to the National Agricultural Extension Center and the National Fisheries Promotion Center, detailing according to the expenditure items, implementing units, and the expenditure categories in the State Budget Manual (divided by quarter), and submit them to the Ministry of Finance for review and verification.

After reaching a consensus with the Ministry of Finance, the Ministry of Agriculture and Rural Development shall assign the budget to the National Agricultural Extension Center, and the Ministry of Fisheries shall assign the budget to the National Fisheries Promotion Center; both ministries shall also send copies to the State Treasury at the same level and the State Treasury where the accounts are maintained for coordination in implementation. The National Agricultural Extension Center and the National Fisheries Promotion Center shall enter into contracts with the implementing units.

- For local-level agricultural extension and fisheries promotion funds: based on the budget estimates assigned by the competent authority, the Department of Agriculture and Rural Development and the Department of Fisheries shall develop plans for allocating agricultural extension and fisheries promotion funds to the provincial-level Agricultural Extension Centers and Fisheries Promotion Centers, detailing according to the expenditure items, implementing units, and the expenditure categories in the State Budget Manual (divided by quarter), and submit them to the Department of Finance for review and verification.

After reaching a consensus with the Department of Finance, the Department of Agriculture and Rural Development shall assign the budget to the provincial-level Agricultural Extension Center, and the Department of Fisheries shall assign the budget to the provincial-level Fisheries Promotion Center; both departments shall also send copies to the Department of Finance, the State Treasury at the same level, and the State Treasury where the accounts are maintained for coordination in implementation.

For the establishment, allocation, and assignment of local-level agricultural extension and fisheries promotion budget estimates to county-level, district-level, city-level, and provincial-level agricultural extension and fisheries promotion organizations, the Chairman of the Provincial People's Committee shall make appropriate provisions in accordance with the local agricultural extension and fisheries promotion organizations.

c) Regarding compliance with budget estimates:

Based on the state budget expenditure estimates assigned by the competent authority, the implementing units shall withdraw the budget estimates from the State Treasury where the accounts are maintained.

The State Treasury shall control the disbursement of agricultural extension and fisheries promotion funds according to the provisions of Circular No. 79/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance, guiding the management, issuance, and settlement of state budget expenditures through the State Treasury, current expenditure standards, and the provisions of this Circular.

 Funds for implementing agricultural extension tasks as stipulated in this Circular shall be reflected and settled in Item 01 Sub-item 04 "Agricultural and Livestock Service Activities"; funds for implementing fisheries promotion tasks shall be reflected and settled in Item 02 Sub-item 02 "Fishery Cultivation, Protection, and Related Service Activities," according to the corresponding chapters of the relevant Ministries, sectors, and localities and detailed according to the State Budget Manual.

d) Regarding examination and verification of final reports:

- At the end of each quarter and year, the National Agricultural Extension Center shall prepare a final report on the central-level agricultural extension service fund and submit it to the Ministry of Agriculture and Rural Development; the National Fisheries Promotion Center shall prepare a final report on the central-level fisheries promotion service fund and submit it to the Ministry of Fisheries; the provincial-level Agricultural Extension Center shall prepare a final report on the local-level agricultural extension service fund and submit it to the Department of Agriculture and Rural Development; the provincial-level Fisheries Promotion Center shall prepare a final report on the local-level fisheries promotion service fund and submit it to the Department of Fisheries.

- The Ministry of Agriculture and Rural Development is responsible for examining and approving the annual final report for the National Agricultural Extension Center; the Ministry of Fisheries is responsible for examining and approving the annual final report for the National Fisheries Promotion Center. The Ministry of Agriculture and Rural Development and the Ministry of Fisheries shall consolidate and submit them to the Ministry of Finance for verification according to regulations.

The Department of Agriculture and Rural Development is responsible for examining and approving the annual final report for the provincial-level Agricultural Extension Center, and the Department of Fisheries is responsible for examining and approving the annual final report for the provincial-level Fisheries Promotion Center. The Department of Agriculture and Rural Development and the Department of Fisheries shall consolidate and submit them to the Department of Finance for verification according to regulations.

The procedures for preparing, forms of reports, deadlines for submission, and examination of final reports shall be carried out according to current regulations.

6.  Inspection and Audit:

The Ministry of Agriculture and Rural Development, the Ministry of Fisheries, the Department of Agriculture and Rural Development, and the Department of Fisheries shall cooperate with the financial authorities at the same level to conduct regular and spot checks on the implementation of agricultural extension and fisheries promotion tasks to ensure that agricultural extension and fisheries promotion funds are managed and utilized for their intended purposes and are effective.

Part III

IMPLEMENTATION

This Circular shall take effect fifteen days after its publication in the Official Gazette. All previous regulations inconsistent with the provisions of this Circular are hereby abolished.

During the implementation process, if there are any difficulties, the relevant units are requested to reflect them to the Ministry of Finance, the Ministry of Agriculture and Rural Development, and the Ministry of Fisheries for appropriate amendments./.