Decree 35/2026/TT-BCA Regulations on Management, Settlement, and Final Account of Investment Projects Utilizing State Budget Funds in the People's Public Security Force

CIRCULAR

Regulations on the Management, Settlement, and Final Account of Investment Projects Utilizing State Budget Funds in the People's Public Security Force

BASED ON THE NATIONAL BUDGET LAW NO. 89/2025/QH15;

BASED ON THE PUBLIC INVESTMENT LAW NO. 58/2024/QH15, AMENDED AND ENHANCED BY LAWFUL NO. 90/2025/QH15;

BASED ON THE PEOPLE'S PUBLIC SECURITY LAW NO. 37/2018/QH14, AMENDED AND ENHANCED BY LAWFUL NO. 21/2023/QH15, LAWFUL NO. 30/2023/QH15, LAWFUL NO. 38/2024/QH15, LAWFUL NO. 52/2024/QH15, AND LAWFUL NO. 86/2025/QH15;

BASED ON COUNCIL OF MINISTERS' DECREE NO. 73/2026/NĐ-CP DATED MARCH 10, 2026, REGULATING THE DETAILS AND GUIDELINES FOR IMPLEMENTATION OF CERTAIN ARTICLES OF THE NATIONAL BUDGET LAW;

BASED ON COUNCIL OF MINISTERS' DECREE NO. 254/2025/NĐ-CP DATED SEPTEMBER 26, 2025, REGULATING MANAGEMENT, SETTLEMENT, AND FINAL ACCOUNT OF INVESTMENT PROJECTS UTILIZING PUBLIC INVESTMENT FUNDS; COUNCIL OF MINISTERS' DECREE NO. 165/2016/NĐ-CP DATED DECEMBER 24, 2016, REGULATING MANAGEMENT AND USE OF STATE BUDGET FUNDS FOR CERTAIN ACTIVITIES IN THE DEFENSE AND SECURITY FIELD, AMENDED AND ENHANCED BY COUNCIL OF MINISTERS' DECREE NO. 01/2020/NĐ-CP;

BASED ON COUNCIL OF MINISTERS' DECREE NO. 02/2025/NĐ-CP DATED FEBRUARY 18, 2025, REGULATING THE FUNCTION, MISSIONS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF PUBLIC SECURITY, AMENDED AND ENHANCED BY COUNCIL OF MINISTERS' DECREE NO. 11/2025/NĐ-CP DATED JULY 1, 2025;

IN ACCORDANCE WITH THE RECOMMENDATION OF THE DIRECTOR OF THE PLANNING AND FINANCE BUREAU;

THE MINISTER OF PUBLIC SECURITY ISSUES THIS CIRCULAR REGULATING MANAGEMENT, SETTLEMENT, AND FINAL ACCOUNT OF INVESTMENT PROJECTS UTILIZING STATE BUDGET FUNDS IN THE PEOPLE'S PUBLIC SECURITY FORCE.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application

1. This Circular stipulates the management, settlement, and final account of investment projects utilizing state budget funds in the People's Public Security Force, including:

a) Management and settlement of investment funds through the Ministry of Public Security for tasks and investment projects using state budget funds, including annual allocation of funds, advance payment of funds, and settlement of completed work volumes;

b) Management and settlement of investment funds through the State Treasury for tasks and investment projects using state budget funds, including annual allocation of funds, opening of accounts, advance payment of funds, and settlement of completed work volumes;

c) Final account of investment projects utilizing state budget funds in the People's Public Security Force, including final account on an annual basis and final account of project completion.

2. State budget funds in the People's Public Security Force as stipulated in this Circular include:

a) Development investment funds;

b) Regular recurrent expenditure investment funds;

c) Official development assistance (ODA) and other lawful sources of funding.

3. Tasks and projects within the People's Public Security Force not utilizing the funds specified in Paragraph 2 above, where specific provisions are absent, shall apply the provisions of this Circular.

Article 2. Applicability

This Circular applies to organs of the Ministry of Public Security, public security forces of provinces and cities (hereinafter collectively referred to as public security forces at all levels), and entities, organizations, or individuals involved in or related to the management, settlement, and final account of investment projects utilizing state budget funds in the People's Public Security Force.

Article 3. Forms Used in Management, Settlement, and Final Account of Investment Projects Utilizing State Budget Funds

Attached hereto:

1. Application for Issuance of Investment Fund (Form No. 01/ĐNCV).

2. Report on the Status of Investment Fund Settlement (Form No. 02/BCVĐT).

3. Annual Report on Final Account of State Budget Funds Utilized in Investment Projects (Form No. 03/QTNĐ).

4. Reports on the Status of Final Accounts for Completed Investment Projects (Forms No. 04/QTDA and Form No. 05/QTDA).

4. Reporting on the settlement of investment project completion (Form No. 04/QTDA and Form No. 05/QTDA).

Chapter II

SPECIFIC PROVISIONS

Section 1

MANAGEMENT AND PAYMENT OF INVESTMENT CAPITAL

Article 4. Payment of Investment Capital through the Ministry of Public Security

The Ministry of Public Security delegates to the Planning and Finance Bureau the task of controlling and disbursing funds for projects specified in Clause 1, Article 5 of this Circular. Based on the functions and tasks assigned by the Ministry of Public Security and the delegated authority to control and disburse funds, the Planning and Finance Bureau shall manage and pay out capital through the Ministry of Public Security according to Article 6 of this Circular for the tasks and projects specified in Article 5 of this Circular.

Article 5. Projects Utilizing State Budget Funds for Payment of Capital Through the Ministry of Public Security

1. Secret State Investment Projects of the Ministry of Public Security as stipulated in Clause 3, Article 4 and Point d, Paragraph 2, Decision No. 254/2025/NĐ-CP by the Ministry of Public Security, which include Confidential, Top Secret, and Ultra Secret levels.

2. Investment Projects Utilizing Capital from Regular Expenditure as stipulated in Decision No. 165/2016/NĐ-CP, amended and supplemented by Decision No. 01/2020/NĐ-CP.

3. Secret State Investment Projects of the Ministry of Public Security, which include Confidential, Top Secret, and Ultra Secret levels, utilizing state budget funds not covered in Clauses 1 and 2 above.

4. Planning and investment tasks involving state budget funds within the People's Police.

Article 6. Management and Payment of Capital Through the Ministry of Public Security

1. Based on the investment capital plan allocated by an authorized body, the Planning and Finance Bureau shall cooperate with relevant units to propose to the leadership of the Ministry of Public Security a scheme for annual allocation of investment capital, implement detailed annual capital allocation, and notify the investor of the planned capital indicators according to regulations.

2. Based on the project's list and capital plan, as well as the progress of implementation, the Planning and Finance Bureau shall request the Ministry of Finance to transfer funds to the Ministry of Public Security through a payment order into an account at the State Treasury. The Planning and Finance Bureau will receive state budget funds in the account opened by the Ministry of Public Security at the State Treasury for payment to projects specified in Article 5 of this Circular.

For secret public investment projects decided by the Ministry of Public Security with local government financial support: Based on the People's Congress resolution, the decision allocating capital from the provincial people's committee, the local police will cooperate with the provincial finance department to transfer funds into the account of the Ministry of Public Security for payment according to regulations.

3. Based on the capital plan and project progress, the investor shall submit a request for funding application to the Planning and Finance Bureau.

4. Initial Request for Funding

The investor shall submit an Application for Investment Capital in accordance with Form No. 01/ĐNCV attached to this Circular and legal documentation of the project (submitted once, supplemented when there are changes or adjustments in the project's legal documents) including:

a) For planning tasks and investment preparation tasks: Project cost estimates approved by an authorized body; Decision approving the selection of contractors; Decision approving the results of contractor selection; Contract, guarantee for contract performance, advance payment guarantee (if applicable), supplementary agreement to the contract in case of changes to the contract content (if applicable), and related documents;

b) For projects: Decision approving the project; Decision approving the selection of contractors; Decision approving the results of contractor selection; Decision approving cost estimates for each work item, construction project; Cost estimate for land acquisition, resettlement support approved by an authorized body; Resettlement plan approved by an authorized body; Contract negotiation document, contract, guarantee for contract performance, advance payment guarantee (if applicable), supplementary agreement to the contract in case of changes to the contract content (if applicable) and any amendments, related documents.

5. Subsequent Requests for Funding: The investor shall submit to the Planning and Finance Bureau an Application for Investment Capital in accordance with Form No. 01/ĐNCV attached to this Circular; Value engineering quantity table according to Form No. 03.a of Decision No. 254/2025/NĐ-CP and related documents.

6. The Planning and Finance Bureau shall receive, review the application, and process as follows:

a) In case the application is complete, valid, and meets funding conditions according to the plan, the Planning and Finance Bureau will disburse funds within seven working days from receipt of the valid application and notify the investor of the funding.

b) In case the application is incomplete, the Planning and Finance Bureau shall guide the investor to supplement and complete the application within three days. Funding will be processed after the investor submits a complete set of documents and meets the conditions stipulated in point (a).

c) In case funding conditions are not met, the Planning and Finance Bureau shall issue a written notice to the investor rejecting the funding request and provide reasons for rejection within seven working days from receipt of the valid application.

7. After receiving investment capital, the investor is responsible for controlling, disbursing advance payments, and settling completed work volumes according to Article 9, Article 10, and Article 12 of Decision No. 254/2025/NĐ-CP and relevant laws and regulations.

Article 7. Management and Payment of Funds through the State Treasury System

1. Projects using state budget funds not specified in Article 5 of this Circular shall implement fund management and payment through the State Treasury System.

2. Based on the allocated investment project capital plan indicators and the list of investment projects for which payments are to be made through the State Treasury, the investor opens an account in accordance with the provisions of Clause 5 of Decree No. 254/2025/NĐ-CP.

3. The investor prepares payment documentation in accordance with the provisions of Article 8 of Decree No. 254/2025/NĐ-CP and submits it to the State Treasury, and implements advance payments and fund settlements in accordance with the provisions of Articles 9, 10, and 12 of Decree No. 254/2025/NĐ-CP.

4. The investor is responsible for submitting the following documents to the Planning and Finance Department for management and tracking of funds disbursed by the State Treasury, including:

a) Legal documentation of the project in accordance with Clause 1 of Article 8 of Decree No. 254/2025/NĐ-CP (submitted simultaneously when first submitting to the State Treasury as per the provisions of Clause 3 hereof or when legal documentation is revised and approved by competent authorities);

b) Draft contract, contract, contract appendices, and amendments, supplements (if any), within seven working days from the date of signing the contract;

c) Payment request form in accordance with Form No. 04.a/TT attached to Decree No. 254/2025/NĐ-CP within three working days after being approved by the State Treasury for payment.

Article 8. Reporting on Investment Fund

The investor prepares a quarterly investment fund payment report in accordance with Form No. 02/BCVĐT attached to this Circular before the 20th day of the first month of the next quarter; annually, by February 15th of the following year, submits it to the Planning and Finance Department.

Section 2

YEARLY SETTLEMENT

Article 9. Time for Closing Books to Prepare Yearly Settlement Report, Content, and Form of Yearly Settlement Report

1. The investor shall close the books to prepare a yearly settlement report at the end of the state budget year in accordance with the provisions of Article 26 of Decree No. 254/2025/NĐ-CP.

2. The content of the yearly settlement report is prepared in accordance with the provisions of Article 27 of Decree No. 254/2025/NĐ-CP.

3. The form of the yearly settlement report is in accordance with Form No. 03/QTNĐ attached to this Circular. For projects making payments through the State Treasury System, the data in the yearly settlement report must be reconciled and confirmed by the State Treasury.

Article 10. Time for Preparing, Submitting, and Approving Yearly Settlement Report

1. The investor prepares a statement and yearly settlement report to submit to the Planning and Finance Department before May 1st of the year following the settlement period in accordance with the provisions of Article 28 of Decree No. 254/2025/NĐ-CP.

2. The Planning and Finance Department is responsible for:

a) Reviewing and notifying the review of investment fund settlement reports from state budget sources for each investor;

b) Compiling, preparing an annual settlement report for the entire department, reporting to the leadership of the Ministry of Public Security for approval, and submitting it to the Ministry of Finance before July 5th of the year following the settlement period in accordance with the provisions of Article 28 of Decree No. 254/2025/NĐ-CP.

Section 3

SETTLEMENT OF INVESTMENT FUND FOR COMPLETED PROJECTS

Article 11. Authority to Approve and Organizational Unit for Final Financial Settlement of Investment Projects Completed

1. Authority to Approve the Final Financial Settlement of Investment Projects Completed:

a) The Minister of Public Security shall approve the final financial settlement for national-level projects and other projects using state funds that are invested by the Prime Minister under the management of the Ministry of Public Security;

b) The Minister of Public Security delegates authority to the Planning and Finance Bureau to approve the final financial settlements for Category A, B, and C projects, except those specified in point c below;

c) The Minister of Public Security delegates authority to local public security agencies to approve the final financial settlement for projects within their delegated investment limits and authorized decision-making on investments;

d) For projects with local government funding where decisions are made by people's committees at various levels: the project owner reports to the competent person in the locality for approval of the final financial settlement;

d) For projects with local government funding where the Minister of Public Security or the head of a local public security agency decides on investment within delegated total investment limits: the authority to approve the final financial settlement is carried out according to the provisions in points b and c of this clause.

2. Organizational Unit for Final Financial Settlement Review for projects specified in point a and point b of this clause:

a) For non-construction investment projects: the Planning and Finance Bureau reviews the final financial settlement, reports to the competent person for approval or approves according to delegation as stipulated in point a of this clause;

b) For construction investment projects:

The Planning and Finance Bureau takes the lead in reviewing the final financial settlement based on the project's final financial report submitted by the project owner, reports the review results to the Legal Affairs and Administrative Services Bureau for legal documentation, quantity, quality, and completion schedule of the project, and submits it to the competent authority for approval or approval according to delegation.

The Legal Affairs and Administrative Services Bureau is responsible for reviewing the final financial settlement regarding legal documentation, quantity, quality, and completion schedule; reports the review results to the project owner and the Planning and Finance Bureau.

3. Organizational Unit for Final Financial Settlement Review for projects specified in point c of this clause:

a) For non-construction investment projects: the Finance Department of local public security agencies reviews, reports to the head of the local public security agency for approval of the final financial settlement;

b) For construction investment projects: the Construction and Logistics Department of local public security agencies is responsible for reviewing legal documentation, quantity, quality, and completion schedule, sends these results to the Finance Department of local public security agencies for leading review, reports to the head of the local public security agency for approval of the final financial settlement.

In cases where local public security agencies are delegated authority to approve final financial settlements but lack sufficient specialized personnel and capability to implement such delegation, they submit a report with the project's final financial documents to the organizational unit specified in paragraph 2 of this clause for review and approval as if the project had not been delegated.

4. In cases where necessary, the Minister of Public Security or the competent authority for approving final financial settlements may decide to establish an inspection team (comprising representatives from the reviewing organization and relevant units) to conduct a review before approving the final financial settlement.

Article 12. Audit of Final Investment Capital Reports for Completed Projects

1. For projects in Group A and Group B under the People's Public Security, final investment capital reports for completed projects must be audited before being submitted to a competent authority for review and approval. For Group C projects, the investor decides based on the independent audit request of the investor.

For state-secret investment projects, the investor is responsible for managing documents in accordance with national secrecy laws during the process of hiring consultants and conducting independent audits.

2. For projects audited by the National Audit Office or inspection agencies: The lead agency reviewing the project's final report uses the audit report from the National Audit Office and the inspection conclusion as a basis to review according to point c, clause 3, Article 34 of Decree No. 254/2025/NĐ-CP.

3. After the audit results are obtained, the investor is responsible for accepting and explaining in writing any audit recommendations and incorporating them into the final report for submission to a competent authority for approval.

Article 13. Documentation for Final Report Review

1. For projects without construction components:

2. For projects with construction components:

3. Upon transferring the final report, the investor must prepare a Receipt Form with the functional department representative of the review authority according to Model No. 12/QTDA attached to Circular No. 91/2025/TT-BTC.

4. The reviewing agency receives and examines the final report:

5. If contractors fail to settle according to regulations and guidance from the Ministry of Public Security, the investor issues a written request for the contractor to complete or supplement the settlement documents within a specified period. After 15 days from sending the third letter (with at least 10 days between each), if the contractor still fails to comply with the requirements; the investor prepares the final report based on actual implementation of the contract (excluding Settlement A-B), determines the proposed settlement value for submission to the competent authority for approval. The contractor bears all losses and is responsible for complying with the project settlement approval decision by the competent authority.

3. Upon transfer of settlement documents, the investor shall prepare a Receipt and Delivery Slip with the representative of the competent department of the settlement audit agency in accordance with Form No. 12/QTDA issued as an annex to Decree No. 91/2025/TT-BTC.

4. The settlement audit agency shall receive and examine the settlement documents:

a) In case the documents are complete, valid, and meet the conditions for settlement, the settlement audit agency shall report to the competent authority for approval of the completion investment project settlement in accordance with Article 35, Article 36, and Article 44 of Decree No. 254/2025/NĐ-CP.

b) In case the documents are incomplete or unclear, the settlement audit agency shall issue a written request to the investor to supplement relevant documents or provide explanations to clarify the settlement documents within three working days. Upon expiration of the specified period, if the investor fails to present the required documents or does not submit a written explanation, the settlement audit agency shall notify that part of the volume and value is not subject to settlement due to lack of legal basis; the investor shall bear full responsibility for this matter.

5. In case the contractor fails to settle in accordance with the regulations and guidelines issued by the Ministry of Public Security, the investor may issue a written request to the contractor to perform the contract settlement or supplement and complete the settlement documents within a specified period. After fifteen days from the date of sending the third written notice (with at least ten days between each notice), if the contractor still fails to comply with the requirements; based on the actual implementation records of the contract, the investor shall prepare the settlement document (without including A-B settlement) and determine the value for submission to the competent authority for approval. The contractor shall bear all losses or damages (if any) and be responsible for complying with the decision approving the project settlement by the competent authority.

Article 14. Time for Establishing Files, Reviewing, and Approving Final Accounts

1. The time for the investor to establish a final account file: shall be carried out in accordance with the provisions of Article 46 of Decree No. 254/2025/NĐ-CP.

2. Time for reviewing and approving final accounts:

a) For investment projects without construction components: Shall be carried out in accordance with the provisions of Article 46 of Decree No. 254/2025/NĐ-CP;

b) For investment projects with construction components falling under points (a) and (b) of Clause 1 of this Circular: The maximum time for reviewing and approving final accounts, calculated from the date upon receipt of all required final account files as stipulated in Article 13 of this Circular, shall be as follows:

b) For projects falling under point (c) of Clause 1 of this Circular: The time for establishing, reviewing, and approving final accounts shall be carried out in accordance with the provisions of Article 46 of Decree No. 254/2025/NĐ-CP.

Article 15. Post-Final Account Processing

1. Place for receiving the decision approving the final account of completed investment project:

The decision approving the final account of the completed investment project shall be sent to the following agencies and units: Investor; agency receiving assets; Construction and Business Management Bureau (for projects with construction components); State Treasury where the investor has an account (for projects settled through the State Treasury); Planning and Finance Bureau; Ministry of Finance (for national importance projects, other important projects decided by the Prime Minister).

2. File storage:

a) Within 30 days from the date of notification of the review results for legal documents, project volume, quality, and progress of construction projects by the Construction and Business Management Bureau and the decision approving the final account of the completed investment project, the investor shall be responsible for receiving and storing all reviewed final account files from the Construction and Business Management Bureau and the Planning and Finance Bureau;

b) The Planning and Finance Bureau shall store the submission and final account report of the investor; notification of review results for legal documents, volume, quality, and progress of completed projects; decision approving the final account of the completed investment project, and review audit reports;

c) The Construction and Business Management Bureau shall store the submission and final account report of the investor; notification of inspection results for completion acceptance of construction works; notification of review results for legal documents, volume, quality, and progress of projects with construction components.

3. Handling of underfunded or overfunded amounts after approval of final accounts:

a) For projects that remain underfunded after the final account is approved, sufficient funding plans shall be arranged for payment. The investor shall ensure full payment to contractors or suppliers when the project receives sufficient funds based on the value of the final account;

b) In cases where there are overfunds after approval of final accounts for projects settled through the Ministry of Public Security: If there is an overfund, the investor shall remit it to the state treasury in accordance with regulations;

c) For projects settled through the State Treasury system: The investor shall submit the decision approving the final account of the completed investment project and complete the settlement procedures with the State Treasury where the account is opened.

4. For projects specified under points (c) and (d) of Clause 1 of this Circular:

a) Within 7 days from the date of the decision approving the final account of the completed investment project, the investor shall submit to the Planning and Finance Bureau the decision approving the final account of the completed project, review audit report, and documents submitted by the investor for reporting and proposing matters related to handling funding sources after the completion project;

b) The Planning and Finance Bureau shall be responsible for reviewing the contents mentioned in point (a) of Clause 4 of this article and issue a written notification to the investor to guide the reduction of funds allocated to the project and handle any excess or shortage of funds (if applicable).

Article 16. Management and Use of Review and Approval Audit Costs

1. The Planning and Finance Department is the lead agency for organizing the collection and expenditure of review and approval audit costs for projects specified in Clause 2 of Circular No. 11.

For projects delegated to the Public Security units, localities, the Public Security unit or locality shall not collect review and approval audit costs from projects where it is the principal investor.

2. Upon project completion and approval, based on the payment request for review and approval audit costs, the principal investor shall transfer funds to the Planning and Finance Department. The management and use of review and approval audit costs are as follows:

a) For projects with construction components: The Planning and Finance Department manages and uses 60% while transferring 40% of the review and approval audit costs collected by the principal investor for management and use to the Construction and Administrative Management Department;

b) For projects without construction components: The Planning and Finance Department manages and uses 100% of the review and approval audit costs collected by the principal investor.

3. For payments of remuneration to individuals subject to personal income tax as per regulations, units shall deduct taxes before payment in accordance with regulations.

4. The unit entrusted with managing and using review and approval audit costs shall develop a regulation for expenditure on review and approval work based on the content specified in Clause 2, Point b of Decision No. 254/2025/NĐ-CP.

Article 17. Reporting Procedures for Capital Settlements of Completed Projects

1. By January 20th each year, the principal investor shall prepare a report on capital settlements of completed projects using state budget funds in accordance with Form No. 04/QTDA and Form No. 05/QTDA as annexed to this Circular, and submit it to the Planning and Finance Department and the Construction and Administrative Management Department (for projects with construction components).

2. By February 28th each year, the Planning and Finance Department shall compile and report on capital settlements of completed projects using state budget funds in the Public Security sector as per regulations, and forward it to the Ministry of Finance.

Section 4

MISSIONS, POWERS AND RESPONSIBILITIES

Article 18. Missions, Powers, and Responsibilities of the Planning and Finance Department

1. Receive, allocate funds promptly and in full for investment projects eligible for payment through the Ministry of Public Security; provide written comments to the principal investor regarding reductions or refusals in funding payments, and address any issues raised by the principal investor concerning fund disbursements; suspend funding when the principal investor violates regulations on fund management and use or fails to comply with reporting requirements for investment project implementation.

2. Urge the principal investor to strictly adhere to regulations regarding advance payments, recovery of advance payments, and debt collection; coordinate with the principal investor to conduct inspections of advance payments to recover any outstanding amounts not utilized or misused, and settle accounts for completed projects as per regulations.

3. Implement reporting procedures on project disbursements and settlements using state budget funds in accordance with current regulations.

4. Directly responsible for the results of audit reviews based on the completion investment capital settlement documents provided by the principal investor.

5. Regularly or at any time, organize inspections of principal investors and contractors implementing projects regarding the use of advance payments, payment for completed work volumes, implementation status of project settlements, and execution of review and approval of project settlements according to the delegation and authorization from the Ministry of Public Security. During inspections, if errors or violations are found, handle them within authority or recommend relevant authorities to take action in accordance with regulations.

5. Periodically or on an ad hoc basis, the Ministry of Public Security shall take the lead in organizing inspections of investors and contractors implementing projects regarding the use of advance payment funds, payment for completed work volumes, implementation status of project completion settlement, and the execution of project settlement audit and approval according to delegated authority. During the inspection process, if any errors or violations are found, they shall be handled within the scope of authority or recommended to the competent authority for handling in accordance with regulations.

Article 19. Duties, Powers, and Responsibilities of the Construction Management and Administrative Office

1. To coordinate with the Planning and Finance Bureau:

a) Organize inspections and evaluations regarding the quality, quantity, and compliance with legal provisions during the implementation of construction projects;

b) Monitor and urge investors to prepare and submit final accounting documents for completed construction projects. Compile a list of contractors who have violated contractual terms or delayed submission of final accounting documents, reporting this information to the leadership of the Ministry and informing local public security units.

2. Timely conduct inspections and acceptance of completed works to ensure timely project handover and preparation of investor's final accounting documents in accordance with regulations.

3. Conduct reviews of final accounts concerning legal documentation, quantity, quality, and schedule of completed projects within the prescribed time frame.

4. Directly responsible for the results of the review of legal documentation, quality, quantity, and schedule based on the final accounting documents provided by the investor.

Article 20. Duties, Powers, and Responsibilities of the Investor, Contractor Implementing Projects, Units, and Organizations Executing Resettlement and Compensation Tasks

1. The duties, powers, and responsibilities of the investor, contractor, unit, or organization executing resettlement and compensation tasks: Shall be carried out in accordance with the provisions of Article 53 of Decree No. 254/2025/NĐ-CP and other responsibilities as stipulated by the Law on State Budget, Law on Saving and Anti-Waste, Law on Public Investment, Construction Law, Tendering Law, and relevant legal provisions.

2. The investor shall be responsible for monitoring, compiling a list of contractors who have violated contractual terms or delayed submission of final accounting documents, reporting this information to the Construction Management and Administrative Office and the Planning and Finance Bureau for consolidation.

The results of project final accounting work are one of the criteria for evaluating the completion of annual tasks by relevant individuals and heads of units. Investors whose projects violate the deadline for final accounting by more than 12 months will be considered, and new funding allocations will not be provided to focus on resolving final accounting issues, and no commendations or rewards will be granted to relevant individuals or groups.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 21. Effective Date of Implementation

1. This Circular shall take effect from June 1, 2026.

2. In the event that any legal document referred to in this Circular is amended, supplemented, or replaced, the reference to such legal document in this Circular shall be implemented according to the amended, supplemented, or replaced documents.

3. Abolish the following documents: Circular No. 58/2013/TT-BCA dated November 14, 2013, by the Minister of Public Security on the management, issuance, and settlement of investment funds for construction projects in the People's Police Force; and Circular No. 04/2019/TT-BCA dated February 21, 2019, by the Minister of Public Security on final accounting of completed investment projects funded from state resources within the People's Police Force.

4. Amend, supplement, and abolish certain provisions of Circular No. 35/2025/TT-BCA dated May 6, 2025, by the Minister of Public Security on investment and procurement in the People's Police Force as follows:

a) Amend and supplement paragraph 1 of Article 1 as follows:

“1. This Circular stipulates certain matters concerning authority, delegation, approval decisions, and reviews for investment and procurement activities; conducting such activities; issuing, monitoring assets and goods; settling procurement expenses; inspecting and supervising investment and procurement activities within the People's Police Force.

b) Amend and supplement point a of paragraph 2 of Article 1 as follows:

“2. This Circular does not regulate:

a) Investment in construction projects; management, settlement, and final accounting for investment procurement.”

c) Rename Section 5 of Chapter 2 to "Control, Issuance, and Settlement of Procurement Expenses".

d) Amend and supplement Article 25 as follows:

“1. The management, issuance, settlement, and final accounting for procurement expenses shall be carried out in accordance with the allocated budget, source of funds, conditions for expenditure, and procedures and formalities prescribed by law for each source of funds.

2. For cash payment orders, the Planning and Finance Bureau requests the competent authority to allocate funds into the Public Security Ministry's bank account for disbursement to the procurement unit to pay contractors.”

d) Abolish paragraph 6 of Article 26 and Article 27 of Circular No. 35/2025/TT-BCA dated May 6, 2025, by the Minister of Public Security on investment and procurement in the People's Police Force.

Article 22. Transitional Provisions

Where tasks, investment projects, works, or work items have been submitted with complete files for audit approval of the final financial settlement in accordance with the provisions of the Department of Planning and Finance before the effective date of this Circular, the authority to approve the final financial settlement shall be carried out in accordance with the provisions of Circular No. 04/2019/TT-BCA dated February 21, 2019 by the Minister of Public Security on the final financial settlement of completed investment projects under state funds within the People's Public Security Force.

Article 23. Implementation Responsibility

1. The Department of Planning and Finance shall be responsible for monitoring, guiding, urging, and inspecting the implementation of this Circular.

2. Heads of public security units and localities, as well as relevant agencies, organizations, and individuals, shall bear the responsibility for implementing this Circular.

In the course of organizing the implementation, if there are difficulties or obstacles, public security units and localities shall report to the Ministry of Public Security (through the Department of Planning and Finance) for timely guidance.