Circular No. 45/2013/TT-BNNPTNT stipulates on the procedures and formalities for investment from state budget funds with investment characteristics; procurement of assets, goods, and services to maintain regular operations; and disposal of state assets at administrative agencies and units under the Ministry of Agriculture and Rural Development.

CIRCULAR

Provisions on the procedures and formalities for investment from funds with an investment nature; procurement of assets, goods, services

to maintain regular operations; disposal of state assets at administrative agencies and public service units

On the basis of the Law on the Organization of the Government dated June 19, 2015 and the Law amending and supplementing some articles of the Law on the Organization of the Government and the Law on the Organization of Local Governments dated November 22, 2019;

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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; Decree No. 75/2009/ND-CP dated June 10, 2009 amending Article 3 of Decree No. 01/2008/ND-CP dated January 3, 2008 of the Government;

Pursuant to Decree No. 12/2009/ND-CP dated February 12, 2009 of the Government on project management for construction investment; Decree No. 83/2009/ND-CP dated October 15, 2009 of the Government amending and supplementing certain articles of Decree No. 12/2009/ND-CP dated February 12, 2009 of the Government;

Implementing Decision No. 293/QD-TTg dated February 5, 2013 on providing targeted support from the central budget for twenty-three districts with high poverty rates applying investment mechanisms and policies for infrastructure development according to the provisions of Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to rapidly reduce poverty in 62 poor districts;

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; Decree No. 68/2012/ND-CP dated September 12, 2012 of the Government amending and supplementing certain articles of 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. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Assets;

On the basis of Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance detailing certain contents implementing Decree No. 52/2009/ND-CP dated June 3, 2009 of the Government; Circular No. 09/2012/TT-BTC dated January 19, 2012 of the Ministry of Finance amending and supplementing Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance;

Pursuant to Circular No. 86/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance on the management and settlement of investment capital and funds with an investment nature from the state budget;

Pursuant to Circular No. 68/2012/TT-BTC dated April 26, 2012 of the Ministry of Finance providing bidding for the procurement of assets to maintain regular operations of state agencies, political organizations, socio-political organizations, socio-professional organizations, social organizations, social-professional organizations, and people's armed forces units;

On the proposal of the Director of the Finance Department,

The Minister of Agriculture and Rural Development promulgates this Circular to provide for the procedures and formalities for investment from funds with an investment nature; procurement of assets, goods, and services to maintain regular operations; disposal of state assets at General Departments, Bureaus, the Office of the Ministry, the Inspectorate of the Ministry, and subordinate public service units of the Ministry of Agriculture and Rural Development. This Circular applies to General Departments, Bureaus, the Office of the Ministry, the Inspectorate of the Ministry, and subordinate public service units of the Ministry of Agriculture and Rural Development (collectively referred to as budgetary units) and related organizations and individuals.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular provides for the procedures and formalities for investment from funds with an investment nature; procurement of assets, goods, and services to maintain regular operations; disposal of state assets at General Departments, Bureaus, the Office of the Ministry, the Inspectorate of the Ministry, and subordinate public service units of the Ministry of Agriculture and Rural Development.

2. This Circular does not apply to the procurement of materials and equipment belonging to construction investment projects.

3. Disposal of assets of projects upon completion shall be governed by Circular No. 87/2010/TT-BTC dated June 15, 2010 of the Ministry of Finance on the management and disposal of assets of projects using state funds when the projects conclude, and subsequent supplementary documents.

Article 2. Applicability

This Circular applies to General Departments, Bureaus, the Office of the Ministry, the Inspectorate of the Ministry, and subordinate public service units of the Ministry of Agriculture and Rural Development (collectively referred to as budgetary units) and related organizations and individuals.

Article 3. Principles and Conditions for Implementation

1. Investment from funds with an investment nature; procurement of assets, goods, and services must ensure compliance with the Law on Thrift and Prevention of Waste.

2. When implementing investment from funds with an investment nature and procurement of assets, goods, and services to maintain regular operations, the head of the unit must base it on the plan for using funds that has been approved by the Ministry.

3. Funds with an investment nature may only be used for the renovation and expansion of existing facilities (including the construction of small-scale projects within existing facilities according to approved master plans). Such funds may not be used for new investment projects.

4. It is not permitted to use funds for the procurement of assets, goods, and services to maintain regular operations for: repairs, renovations, expansions of office buildings, workshops, laboratories, or the procurement of materials and equipment associated with construction investment projects.

5. The proceeds from the sale, transfer, or liquidation of assets, after deducting reasonable related expenses (if any), shall be handled in accordance with current laws.

6. State assets at agencies and units shall be disposed of according to the principle that the level which decides on investment construction, procurement, and repair shall also decide on the disposal of assets.

Chapter II

PROCEDURES FOR IMPLEMENTING FUNDS WITH AN INVESTMENT NATURE AND PROCUREMENT OF ASSETS, GOODS, AND SERVICES TO MAINTAIN REGULAR OPERATIONS

Section 1

ESTABLISHMENT OF INVESTMENT PLANS AND FUNDS

Article 4. Establishment and Review of the Plan for Using Funds

1. Based on the budget estimate allocated and other sources of funds, the unit shall establish a plan for using funds from the state budget for investment purposes and purchasing assets, goods, and services to maintain regular operations according to Model No. 01 and submit it to the Ministry for approval, with the deadline for submission to the Ministry being before April 1st each year.

2. The authority to approve plans for using various sources of funds.

a) The Finance Department shall approve the plan for using all sources of funds (except for units under the direct budget estimate of the General Department).

For the specific source of the national target program on education and training, employment, and vocational training, the usage ratio of funds for investment and asset procurement will be based on the proportion determined by the Cadre and Civil Servant Organization Department.

b) The General Department Directors of the General Departments: approve the plan for using funds for units under their direct budget estimate.

Article 5. Sources of Capital for Investment and Asset Procurement

1. The sources of capital for investment and asset procurement of units under the Ministry include:

a) State budget funds allocated and considered as part of the state budget;

b) Development funds for public service activities, welfare funds;

c) Official Development Assistance (ODA) loans with preferential terms (except where loan agreements or international treaties provide otherwise);

d) Aid and sponsorship from individuals and organizations within and outside the country that are part of the state budget (except where required by the sponsor);

đ) Revenue from the sale and transfer of assets of the unit permitted to be used in accordance with the provisions of the law;

e) Other revenues from public service activities of the unit permitted to be used;

g) Capital raised through joint ventures and partnerships in accordance with the provisions of the law.

2. For General Departments (General Department Offices), Bureaus, Ministry Offices, and the Ministry's Inspectorate, they shall use the sources of funds specified in points a, c, and d of Clause 1 of this Article.

Section 2

PROCEDURE FOR IMPLEMENTATION OF CAPITAL FOR PUBLIC SERVICE WITH INVESTMENT CHARACTERISTICS

Article 6. Authority to Approve Investment Proposals

1. The Minister of Agriculture and Rural Development delegates the authority to approve investment proposals for projects to improve and expand existing facilities (including the construction of new small-scale project components within existing facilities of the unit) with total approved funding in the year of 2 billion VND or more, as follows:

a) The Director of the Finance Department shall approve investment proposals for all sources of investment capital (excluding scientific research and environmental public service capital) for units under and directly subordinate to the Ministry (excluding units directly subordinate to General Departments);

b) The Director of the Science, Technology, and Environment Department shall approve investment proposals from scientific research and environmental public service capital for units under and directly subordinate to the Ministry (excluding units directly subordinate to General Departments);

c) The General Department Directors shall approve investment proposals from public service capital with investment characteristics for units under their direct budget estimate within the approved plan.

2. The Minister delegates the authority to the Heads of units under and directly subordinate to the Ministry (excluding units directly subordinate to General Departments) to approve investment proposals for the renovation and repair of project components with total approved funding in the year under 2 billion VND (Excluding projects: changing the main load-bearing structure of the facility; expanding existing facilities of the unit that changes the approved land use planning).

3. An investment proposal may be approved simultaneously with the approval of the plan for using funds when the implementation time for constructing the project is less than one year.

Article 7. Documents for Requesting Approval of Investment Proposals

1. A request for approval of an investment proposal.

2. A detailed explanation clearly stating the necessity of the investment.

3. The plan for using funds approved by the competent authority.

Article 8. Approval of Economic and Technical Reports for Construction Projects

1. Based on the annual budget plan and the Decision approving the investment orientation from the operating capital with investment characteristics, units shall prepare the Economic and Technical Report for construction projects (the contents of the Economic and Technical Report for construction projects shall be implemented according to Clause 4, Article 35 of the Construction Law and Article 20 of Decree No. 15/2013/NĐ-CP dated February 6, 2013 of the Government on quality management of construction works), and submit it to the Minister for approval.

2. For the sources of funds specified in points a, c, d, and đ of Clause 1, Article 5 of this Circular, the Minister shall decentralize:

a) The General Department shall approve the Economic and Technical Report for construction projects for units under its direct budgetary control;

b) The Construction Project Management Department shall approve the Economic and Technical Report for construction projects with total approved funding of three billion VND or more for units under the Ministry's budgetary control (excluding units under the General Department's direct budgetary control);

c) Heads of units under the Ministry's budgetary control (excluding units under the General Department's direct budgetary control) shall approve the Economic and Technical Report for construction projects for renovation and repair works with total approved funding of less than three billion VND in the year (excluding projects that change the main load-bearing structure of the work; expand existing facilities of the unit changing the approved land use planning).

3. For the sources of funds specified in points b, e, and g of Clause 1, Article 5 of this Circular, heads of units under the Ministry's budgetary control (excluding units under the General Department's direct budgetary control) shall base their approval of the Economic and Technical Report for construction projects on the decision approving the investment orientation and implement such approval according to regulations.

Article 9. Tendering Work

1. The tendering plan shall be established according to the provisions of Chapter II and Appendix I of Decree No. 85/2009/NĐ-CP dated October 15, 2009 and Decree No. 68/2012/NĐ-CP dated September 12, 2012 of the Government guiding the implementation of the Bidding Law and the selection of contractors under the Construction Law, and shall be approved simultaneously with the approval of the Economic and Technical Report for construction projects.

2. Organizing bidding and signing contracts

a) The head of the budgetary unit shall organize the preparation, review, and approval of the tender documents and request for proposal ensuring the contents stipulated in Clause 2, Article 32 of the Bidding Law and the circulars issued by the Ministry of Planning and Investment;

b) The head of the budgetary unit must approve the tender package budget as the basis for reviewing the results of contractor selection, approve the results of contractor selection, and decide on handling situations during the bidding process according to regulations;

c) The contract signed between the unit and the contractor must include a quantity schedule, unit price, and agreements on contract adjustments.

3. The head of the unit implementing the budget is responsible for reporting the results in writing to the unit allocating the budget within five working days from the date of the bidding results.

Article 10. Adjustment of Economic and Technical Reports for Construction Projects

1. Time of adjustment: To be carried out within the fiscal year.

2. When adjusting the Economic and Technical Report for construction projects changes the location, scale, or objectives of the project, or exceeds the approved total investment amount, the investor must report to the person deciding on investment as stipulated in Clauses 2 and 3, Article 8 of this Circular; if the adjustment does not change the location, scale, or objectives of the project, and does not exceed the approved total investment amount, the head of the budgetary unit (investor) may make the decision independently. The contents of the adjustment must be reviewed before making the decision.

Article 11. Management of Construction Project Quality and Acceptance

1. The head of the budget unit shall manage the quality of construction projects and organize acceptance and handover of projects for use in accordance with current regulations.

2. Departments, Bureaus, and General Directorates assigned by the Minister to approve investment proposals and report on economic and technical construction projects shall be responsible for inspecting the acceptance and handover for use of such projects to report to the Ministry in accordance with the regulations.

Article 12. Final Settlement of State Budget Expenditure with Investment Characteristics

1. When a project or component of a project is accepted and handed over for use, the head of the budget unit must prepare a final settlement report to submit to the competent authority for approval. The time for acceptance and handover of projects for use must be completed within the fiscal year.

The time for preparing the final settlement report for state budget expenditure with investment characteristics is a maximum of three months from the date of handover for use. The time for reviewing and approving the final settlement is a maximum of three months.

2. The final settlement report for completed projects shall be prepared in accordance with the guidelines set forth in Circular No. 19/2011/TT-BTC dated February 14, 2011, issued by the Ministry of Finance, regarding the final settlement of completed projects funded by state capital.

3. The Minister delegates the authority to approve final settlements:

a) The General Directorate Directors shall review and approve final settlements for budget units directly under their respective General Directorates;

b) The Director of the Financial Department shall review and approve final settlements for all budget units under and directly under the Ministry (excluding budget units directly under General Directorates).

Section 3

PROCEDURE FOR PURCHASE OF ASSETS, GOODS, AND SERVICES TO MAINTAIN REGULAR OPERATIONS

Article 13. Authority to Approve the List and Value of Purchases of Assets, Goods, and Services to Maintain Regular Operations

1. The authority to decide on the approval of investments in purchasing assets, goods, and services to maintain regular operations from the sources of funds specified in Points a, c, d, and đ of Clause 1, Article 5 of this Circular is as follows:

a) The Minister of Agriculture and Rural Development is the person who decides to approve the list and value of purchases of assets, which include: houses, land, transportation means, perennial orchards, original livestock herds, and assets under the National Target Program;

b) The Minister delegates the authority to approve the list and value of purchases of assets, goods, and services to maintain regular operations with total approved funding in the year of one billion dong or more (excluding assets specified in Point a of this Clause), as follows:

The Director of the Finance Department approves the list and value of purchases of state assets for all sources of investment funding (excluding scientific and environmental state budget funds; national target program education and training, employment, and vocational training funds) for budget units under and directly under the Ministry (excluding budget units directly under General Directorates);

The Director of the Science, Technology, and Environment Department approves the list and value of purchases of state assets from scientific and environmental state budget funds for budget units under and directly under the Ministry (excluding budget units directly under General Directorates);

The General Directorates' Directors approve the list and value of purchases of state assets for budget units directly under their respective General Directorates according to the plan approved by the Ministry;

The Director of the Cadre and Civil Servant Organization Department approves the list and value of purchases of state assets from the national target program education and training, employment, and vocational training funds for budget units under and directly under the Ministry (excluding budget units directly under General Directorates);

c) The heads of budget units, based on the approved funding usage plan, shall approve the list and value of purchases of assets, goods, and services to maintain regular operations with total approved funding in the year below one billion dong (excluding assets such as: houses, land, transportation means, perennial orchards, original livestock herds, and assets under the National Target Program).

2. The head of the science and technology and environment organization shall purchase assets to carry out science and technology and environmental tasks according to the approved budget of the research topic or project.

3. The head of the budget unit, based on the plan approved by the competent authority, and in accordance with the operational regulations of the unit, shall decide on the purchase of assets, goods, and services to maintain regular operations; activities of public services or business production services of the unit in accordance with the provisions at points b, e, and g of Clause 1, Article 5 of this Circular, ensuring efficiency (excluding assets such as: houses, land, transportation means, perennial orchards, original livestock herds).

Article 14. Tendering Work

1. The person who approves the list and value of assets for procurement as stipulated in Clause 1 and Clause 3 of Article 13 of this Circular shall be the person approving the tender plan. The tender plan may be approved simultaneously with the approval of the list and value of assets, goods, and services to maintain regular operations.

2. Tender organization and contract signing shall be carried out in accordance with the provisions of Clause 2 and Clause 3 of Article 9 of this Circular.

Article 15. Adjustment of List and Value of Assets, Goods, and Services Procurement

1. In cases where the list of assets, goods, and services for procurement or the procurement value is supplemented or changed, thereby altering the total budget approved for the year, the head of the budget unit shall report to the investment decision-maker for approval of the adjustment.

2. Based on the total budget approved for the year, the head of the budget unit is permitted to adjust the detailed budget of each item up to a maximum of 10%. For adjustments exceeding 10%, such actions can only be implemented after obtaining the opinion of the investment decision-maker.

3. Based on investment needs and the approved equipment list, the budget unit is permitted to purchase additional assets from the equipment list that has been approved using funds saved after bidding.

The surplus funds from the project (or savings after tendering) shall not be used to implement new procurement investments without the approval of the investment decision-maker.

4. Time for adjustment: Within the fiscal year.

Article 16. Inspection and Settlement

Inspection and settlement shall be carried out in accordance with current regulations.

Chapter III

DISPOSAL OF STATE ASSETS

Article 17. Authority to decide on the disposal of state assets

1. Recovery and sale of state assets.

a) The Ministry of Finance decides on the recovery and sale of property used as office premises and other property attached to land;

b) The Minister decides on the recovery and sale of all state property under the management of the Ministry of Agriculture and Rural Development;

2. Transfer of state assets.

a) The Minister decides on the transfer of state property including houses, land, transportation means, perennial orchards, original livestock herds, and assets under the National Target Program;

b) As for the remaining properties, the Minister delegates authority to:

The Director of the Department of Finance decides on the transfer of property to all budget units under and directly affiliated with the Ministry (excluding budget units directly affiliated with General Departments).

The Directors of General Departments decide on the transfer of property to budget units directly affiliated with their respective General Departments.

3. Liquidation of state assets.

a) The Minister decides on the liquidation of state property including houses, transportation means, perennial orchards, and original livestock herds;

b) For remaining properties (excluding houses, transportation means, perennial orchards, and original livestock herds) with an original value according to accounting records of 500 million VND or more per asset, the Minister delegates authority to:

The Director of the Department of Finance decides on the liquidation of property for budget units under and directly affiliated with the Ministry (excluding budget units directly affiliated with General Departments).

The Directors of General Departments decide on the liquidation of property for budget units directly affiliated with their respective General Departments;

c) For properties with an original value according to accounting records below 500 million VND per asset (excluding houses, land, transportation means, perennial orchards, and original livestock herds), the head of the budget unit decides on the liquidation of property in accordance with regulations.

Article 18. Procedures for handling state assets

Implementation shall be in accordance with Articles 14, 17, 21, and 28 of Decree No. 52/2009/ND-CP dated June 3, 2009, of the Government, and specific provisions as follows:

1. For properties within the jurisdiction of the budget unit for disposal, the unit must prepare a proposal for the disposal of state property. The proposal includes:

a) A document proposing the disposal of state property;

b) A letter requesting acceptance of the property by the receiving agency or unit and written opinions of relevant agencies (for the transfer and sale of state property);

c) A list of state property proposed for disposal (for transfer, sale, and liquidation) in accordance with Article 2 of Circular No. 09/2012/TT-BTC dated January 19, 2012, of the Ministry of Finance amending and supplementing Circular No. 245/2009/TT-BTC dated December 31, 2009, of the Ministry of Finance detailing certain contents of Decree No. 52/2009/NĐ-CP dated June 3, 2009, of the Government;

d) A document from the competent authority related to the disposal of state property;

đ) A confirmation of the quality of the state property to be disposed of issued by the specialized agency responsible for the state property (if applicable).

2. For properties within the jurisdiction of the Ministry for disposal: Within thirty days from the date of receipt of complete and valid proposals for the disposal of property, the Ministry will issue a decision on the disposal of state property, which includes:

a) The agency or unit with the property to be disposed of;

b) The agency or unit to receive the property (for the transfer and sale of state property);

c) The list of property to be disposed of;

d) The method of disposing of the property;

đ) Management and use of proceeds from the disposal of property;

e) Responsibilities for implementation organization.

Chapter IV

RESPONSIBILITIES OF RELATED UNITS

Article 19. Time limit for reviewing investment proposal approval files

Clause 1. The time limit for reviewing investment proposal approval files and draft decisions on approving investment proposals shall not exceed five working days from the date of receipt of the official letter (if the file is complete as prescribed in Article 7).

Clause 2. In cases where the investment proposal approval file is incomplete or does not comply with the regulations, the reviewing agency shall be responsible for notifying the unit to supplement and complete the file within five working days (counting from the date the file is received by the office).

Article 20. Post-settlement processing

After receiving the settlement approval decision from the competent authority, the head of the unit (project investor) shall be responsible for recovering debts (if any), paying off all liabilities, and closing the account within six months from the date of settlement approval.

Article 21. Accounting for Fixed Assets

Budgetary units shall be responsible for opening accounting books to monitor and record increases or decreases in the value of fixed assets and capital forming fixed assets in accordance with the provisions of the law.

Article 22. Responsibilities of the Head of the Unit

During the implementation process, if the head of the budgetary unit violates current State regulations in the fields of planning and investment, causing delays, losses, or wastage, they will be subject to penalties under the law. If economic damage occurs, compensation must be provided. The head of the unit (project investor) shall bear joint liability if contractors, consulting units, or experts violate the law.

Chapter V

IMPLEMENTING PROVISIONS

Article 23. Effectiveness of Implementation

This Circular takes effect from December 12, 2013, replacing Circular No. 12/2011/TT-BNNPTNT dated March 15, 2011, issued by the Minister of Agriculture and Rural Development on guiding the procedures and processes for large-scale repair and small construction projects of fixed assets annually from operating funds with investment characteristics at administrative agencies, public service units, scientific and technological organizations, and project management boards under the Ministry of Agriculture and Rural Development.

Article 24. Responsibility for Implementation

1. Heads of General Departments and Directors of Departments: Finance, Science and Technology and Environment, Organization and Cadres, and Director of the Construction Management Department shall be responsible for directing, guiding, and inspecting budgetary units under the Ministry to implement this Circular.

2. The heads of budgetary units shall be responsible for:

a) Strictly implementing this Circular and being accountable to the Minister for organizing the implementation of tasks related to preparing budgets from operating funds with investment characteristics; purchasing assets, goods, and services to maintain regular operations.

b) Regularly reporting annually to the Ministry (Finance Department) on the management and use of assets and the results of implementing the delegation and authorization regulations together with the annual settlement report, serving as the basis for inspection, supervision, and summarizing investment and asset procurement activities of agencies and units.

3. During the implementation process, if any issues arise or difficulties occur, agencies and units shall promptly report and propose solutions to the Ministry (Finance Department) for consolidation and submission to the Minister for consideration and appropriate amendments and supplements./.