Joint Circular No. 30/2015/TTLT-BTNMT-BTC-BKHĐT guiding the management and use of state budget funds for implementing projects under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with a vision to 2020"

JOINT CIRCULAR

Guidelines for managing and using state budget funds to implement projects under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with Vision until 2020" Implementing Decision No. 47/2006/QD-TTg dated March 1, 2006 of the Prime Minister approving the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with Vision until 2020";Implementing Decision No. 796/QD-TTg dated June 3, 2010 of the Prime Minister approving the "Program on Research and Basic Survey on Methane Hydrate Potential in Vietnam's Marine Areas and Continental Shelf"; Implementing Decision No. 2013/QD-TTg dated November 8, 2010 of the Prime Minister approving additional projects to be included in the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with Vision until 2020"; Implementing Decision No. 1876/QD-TTg dated October 15, 2013 of the Prime Minister approving the List of Tasks and Projects for the period 2013-2020 to implement the Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with Vision until 2020;

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Pursuant to the Law on Public Investment No. 49/2014/QH13 dated June 18, 2014;

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

Pursuant to Decree No. 116/2008/ND-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

Pursuant to Decree No. 21/2013/NĐ-CP dated March 4, 2013, promulgated by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministers of the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment guide the management and use of state budget funds to implement tasks and projects under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with Vision until 2020".

This Circular guides the management and use of state budget funds to implement tasks and projects (hereinafter referred to as projects) under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, with Vision until 2020" (hereinafter referred to as the Comprehensive Program).

Ministries, ministerial-level agencies, agencies under the Government, People's Committees of coastal provinces and centrally-administered cities (hereinafter referred to as ministries, central agencies, and coastal localities), relevant agencies, units, and organizations involved in implementing projects under the Comprehensive Program.

1. Funds for implementing projects under the Comprehensive Program, which are mainly carried out by central ministries and agencies, shall be guaranteed by the central budget; funds for implementing projects under the Comprehensive Program, which are mainly carried out by coastal localities, shall be guaranteed by the local budget. Projects must be approved by competent authorities before being allocated budgets and implemented.

2. Ministries, central agencies, and coastal localities assigned to lead projects have the responsibility to clearly define the tasks of each ministry, central agency, and locality in coordinating the implementation of projects; to phase them annually and according to each source of funding as a basis for the State Steering Committee for Basic Survey of Marine Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment to review and approve or submit for approval.

Article 1. Scope of Regulation

3. Projects must be developed based on effectively inheriting existing documents and data; there must be clear cooperation regulations between the leading agency and the cooperating agency in providing information and conducting field surveys to ensure investment efficiency, avoid duplication, and prevent wastage of state budget funds.

Article 2. Applicability

4. Agencies, units, and individuals using project funds must comply strictly with the approved project content, follow established regulations, and be subject to inspection and supervision by competent authorities; they must settle accounts and complete financial settlements annually and at the end of the project in accordance with current regulations.

Article 3. Principles of Management and Use of Funds

1. The funding for implementing projects under the overall program shall be guaranteed by the central budget for projects led by ministries and central agencies; and by local budgets for projects led by coastal localities. Projects must be approved by competent authorities before being allocated budgets and implemented.

2. Ministries, central agencies, and coastal localities assigned to lead projects shall clearly define the responsibilities of each ministry, central agency, and locality in coordinating the implementation of the project; phase the project annually and by source of funds as a basis for the State Steering Committee on Basic Survey of Marine Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment to review, prior to approval or submission.

3. Projects shall be established based on effectively inheriting existing documents and data; there shall be clear cooperation regulations between the leading agency and the cooperating agency in providing information and conducting field surveys to ensure investment efficiency, avoid duplication, and prevent wasteful use of state budget.

4. Agencies, units, and individuals using project funding must comply with the approved project content, adhere to regulations, and be subject to inspection and supervision by competent authorities; they shall settle accounts annually and upon completion of the project according to current regulations.

Article 4. Allocation of capital sources for implementation of projects

1. Investment development capital:

a) Strengthening material and technical infrastructure: purchasing ships and synchronous equipment for marine survey services (including new purchases or repairs and upgrades of existing ships and equipment); constructing a comprehensive monitoring system for natural resources and the marine environment of Vietnam; building oil spill response centers; establishing marine conservation areas; enhancing material and technical capacity for the integrated management system of marine and island resources and environment;

b) Other projects approved by the Prime Minister to be supplemented to the overall project proposal.

2. Capital for vocational training expenses:

a) Establishing and implementing policies and plans for training human resources serving research, investigation, and management of marine resources and environment in Vietnam;

b) Other projects approved by the Prime Minister to be supplemented to the overall project proposal.

3. Capital for scientific and technological expenses:

a) Researching and building a scientific foundation for monitoring and processing technologies affecting structures in Vietnam's marine and continental shelf areas;

b) Collecting, analyzing, and synthesizing materials on methane hydrates to establish signs and preconditions for methane hydrate potential in Vietnam's marine and continental shelf areas;

c) Other projects approved by the Prime Minister to be supplemented to the overall project proposal.

4. Capital for economic expenses:

a) Basic surveys of natural conditions and comprehensive surveys of marine resources and environment in Vietnam;

b) Surveys, assessments, and demarcations of certain areas with potential and prospects for methane hydrates in Vietnam's marine areas;

c) Establishing a marine map system;

d) Monitoring marine and island resources and environment in some areas using remote sensing technology;

đ) Building a national marine information database system;

e) Building technical documentation on marine resources and environment, meteorology, and hydrology;

g) Other projects approved by the Prime Minister to be supplemented to the overall project proposal.

5. Capital for environmental expenses:

a) Surveying and assessing the degree of damage to marine resources and environment, meteorology, and hydrology in Vietnam; forecasting natural disasters and environmental pollution in marine areas;

b) Comprehensive surveys of biological diversity and fishery resources in Vietnam's marine areas;

c) Other projects approved by the Prime Minister to be supplemented to the overall project proposal.

Article 5. Project Development

1. Based on the list of projects under the overall project proposal approved by the Prime Minister, relevant ministries, central agencies, and coastal localities responsible for the projects assign tasks to the implementing units.

2. The implementing unit is responsible for coordinating with related agencies and units to develop the project according to regulations, including clearly stating the objectives, tasks, products of the project, implementation plan, time frame (details of content, budget, and progress to each participating agency and unit), and proposing appropriate funding sources for the project, detailing the basis for budget estimates and phased funding deployment annually. Depending on the nature of each project, project development shall be carried out as follows:

a) For projects funded from investment development capital: Project development shall be conducted in accordance with the Public Investment Law; for projects involving construction components, they shall comply with the Construction Law and related laws;

b) For projects funded from vocational expenses: Based on the objectives, content, and nature of the tasks of the project, the unit prepares the budget based on technical design, economic and technical norms, and appropriate unit prices approved by the competent authority. For contents and tasks without economic and technical norms and budgeted unit prices, the budget preparation is based on specific work volumes and current financial regulations.

Article 6. Examination and Approval of Projects

1. For projects funded from investment development capital sources: Implement in accordance with the provisions of the Investment Law; in cases where the project includes construction components, implement in accordance with the Construction Law and related laws.

2. For projects funded from operating expenses:

a) The entity implementing the project shall report to the Ministry, central agency, or coastal locality primarily responsible for the project; the Ministry, central agency, or coastal locality shall be responsible for reviewing and perfecting the project, submitting it to the State Steering Committee on Basic Survey of Natural Resources and Environment of the Sea (through the Office of the State Steering Committee on Basic Survey of Natural Resources and Environment of the Sea) for examination and guidance on objectives, tasks, contents, survey methods, products, implementation plans, and timeframes. After completing the project according to the examination opinions of the State Steering Committee on Basic Survey of Natural Resources and Environment of the Sea, the Ministry, central agency, or coastal locality shall seek the opinions of the Ministry of Planning and Investment and the Ministry of Finance. Based on the opinions of the Ministry of Planning and Investment and the Ministry of Finance, the Ministries, central agencies, or coastal localities shall approve the project and detailed budget estimates as the basis for entities to implement.

For projects jointly implemented by coastal localities: The locality assigned the primary responsibility shall seek the opinions of coastal localities within the scope of the project's implementation regarding the following contents: scope, objectives, tasks, products, implementation timeframe, estimated funding for each locality (including annual breakdowns), and regulations on cooperation among localities. Based on the proposals of participating localities, the primary locality shall review to ensure that there is no overlap in contents between localities, compile, and submit the project for approval by the Prime Minister, serving as the basis for localities to implement.

b) During the implementation of the project, due to objective reasons changing the project's objectives, tasks, or products, or due to marine risk factors, the Ministries, central agencies, or coastal localities primarily responsible for the project shall seek the opinions of the State Steering Committee on Basic Survey of Natural Resources and Environment of the Sea, the Ministry of Planning and Investment, and the Ministry of Finance before approving or submitting to the Prime Minister for approval to adjust the project.

The Ministries, central agencies, or coastal localities may proactively approve adjustments to the project budget estimate when state policies change or actual work volumes increase, but without altering the project's objectives, tasks, products, implementation timeframe, or total initial approved funding.

Article 7. Preparation of Budget Estimates, Execution, and Finalization of State Budget

The preparation of budget estimates, payment, and finalization of state budget funds for projects shall be carried out in accordance with the Investment Law, the State Budget Law, and current guiding documents. This Circular provides specific guidance on the following matters:

1. For projects funded from development investment capital:

Management, allocation, and payment shall be conducted in accordance with the Circular of the Ministry of Finance guiding management and payment of investment capital and operational capital with investment characteristics from state budget funds. Finalization of investment capital for completed projects shall be conducted in accordance with the Circular of the Ministry of Finance guiding finalization of investment capital.

2. For projects funded from operational capital:

a) Establishment of budget estimates:

- For projects primarily implemented by Ministries and central agencies: Based on the project approved by the competent authority, annually, based on the requirements, contents, and progress of the project, the implementing entity shall prepare the budget estimate for its annual state budget expenditure plan, reporting to the Ministry or central agency primarily responsible for the project for review and consolidation into the Ministry or central agency's state budget plan, which will then be submitted to the Ministry of Finance and the Ministry of Planning and Investment. The Ministry of Finance and the Ministry of Planning and Investment shall consolidate and report to the Government for submission to the National Assembly for approval in accordance with regulations; simultaneously, they shall send to the State Steering Committee on Basic Survey of Natural Resources and Environment of the Sea for consolidation and monitoring.

- For projects primarily implemented by coastal localities, jointly implemented: Based on the project approved by the competent authority, annually, based on the requirements, contents, and progress of the project, the implementing entity shall prepare the budget estimate for its annual state budget expenditure plan, sending it to the Department of Natural Resources and Environment for review and consolidation, then to the Department of Finance for consolidation into the local state budget plan, which will be reported to the People's Council for consideration and decision by the Provincial People's Congress.

b) ALLOCATION AND ASSIGNMENT OF BUDGET ESTIMATES:

Based on the state budget estimate allocated by the competent authority, the Ministries, central agencies, and coastal localities shall allocate and assign the budget estimate to the implementing entities in accordance with the current provisions of the State Budget Law.

For projects involving participation by units within Ministries and central agencies: After the budget estimate is assigned by the competent authority, the supervising agency at a higher level shall propose the budget for the implementing unit and participating units, submitting it to the Ministry or central agency for consolidation and allocation of funds to the implementing units. In cases where the participating unit is not a public institution under the Ministry or central agency, the supervising agency at a higher level shall enter into a contract with the participating unit.

c) Regarding execution of the budget estimate: Based on the budget estimate assigned by the competent authority, the implementing entities shall withdraw the budget estimate from the State Treasury at the transaction location. The State Treasury at the transaction location shall control expenditures in accordance with current regulations.

d) Finalization of project funding: Periodically at year-end and upon completion of the project, the Ministries, central agencies, or coastal localities primarily responsible for the project shall organize acceptance of work volume by phase (for incomplete projects) or acceptance of the completed project (for completed projects) in accordance with the inspection and acceptance regulations issued by the Ministry, central agency, or coastal locality primarily responsible for the project, serving as the basis for settlement and finalization of project funding. The procedures for preparing, examining, and auditing the annual finalization report of the project shall be carried out in accordance with current regulations.

đ) Carried-over funds for the next year: Based on the guidelines of the Ministry of Finance regarding the annual accounting closure work and the preparation and reporting of the annual state budget settlement, ministries, central agencies, and coastal localities shall aggregate the project budgets that have not been implemented or fully implemented, and the amounts temporarily allocated within the state budget, and submit them to the competent authority for consideration of transferring the remaining funds to the next year in accordance with regulations.

Article 8. Reporting, inspection, and audit work

1. Every six months and at the end of the fiscal year, units implementing projects shall be responsible for reporting the implementation status of the projects to the ministries, central agencies, and coastal localities leading the projects. Ministries, central agencies, and coastal localities shall aggregate the implementation status of the projects they lead and report it to the National Steering Committee for Basic Survey of Marine Resources and Environment (through the Office of the National Steering Committee for Basic Survey of Marine Resources and Environment) for consolidation and reporting. The Prime Minister shall send this Circular to the Ministry of Finance and the Ministry of Planning and Investment concurrently.

2. Ministries, central agencies, and coastal localities assigned to lead projects shall be responsible for coordinating with the Ministry of Finance, the Ministry of Planning and Investment, and the Office of the National Steering Committee for Basic Survey of Marine Resources and Environment to periodically and urgently inspect the implementation and use of project funds to ensure their proper and effective management and utilization according to their intended purposes.

Article 9. Implementation Organization

1. This Circular takes effect from July 27, 2015, and replaces Joint Circular No. 01/2007/TTLT-BTNMT-BTC-BKHĐT dated January 26, 2007, issued by the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment guiding the management and use of state budget funds for the implementation of projects under the "Comprehensive Program on Basic Survey and Management of Marine Resources and Environment until 2010, Vision to 2020."

2. During the implementation process, if there are any difficulties, ministries, central agencies, and coastal localities shall reflect them to the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment for research and resolution.