This Circular sets forth the financial management regime for state funds concerning international aid sources, applicable to administrative and service units and production and business units receiving and utilizing aid. These units must conduct payments through the State Budget, report on receipt, utilization, and settlement, and bear responsibility for managing and using funds according to the project's purpose and commitments.
Đối tượng áp dụng
Administrative and service units (such as Ministries, General Departments, State Councils) and production and business units (including both state-owned and non-state-owned economic entities), especially those receiving and utilizing international aid.
Các điểm cốt lõi
- Administrative and service units must conduct payments through the State Budget when receiving aid, applying the method of recording income and expenditure.
- Production and business units not funded by the State Budget must directly remit the value of the aid source into the budgets at various levels according to the current State Budget classification.
- All units receiving and utilizing aid must report on receipt, utilization, and settlement quarterly and annually.
- Foreign currency aid must be sold to the centralized foreign exchange fund of the State at the buying rate published by the Bank at the time of sale.
- The management and payment of international aid must comply with regulations on foreign exchange management, accounting, and statistics.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps improve the efficiency of using international aid sources, ensuring proper distribution and utilization according to the project's purpose and commitments.
- Negative impact: May impose a burden on management costs for aid-receiving units, particularly during the payment and periodic reporting process.
❓ Câu hỏi thường gặp
How should administrative and service units handle aid upon receipt?
Administrative and service units must conduct payments through the State Budget, applying the method of recording income and expenditure through the budgets at various levels.
How should foreign currency aid be handled?
All foreign currency aid must be sold to the centralized foreign exchange fund of the State at the buying rate published by the Bank at the time of sale, and the unit may only use the Vietnamese dong received for domestic use.
How should production and business units handle aid upon receipt?
Production and business units not funded by the State Budget must directly remit the value of the aid source into the budgets at various levels according to the current State Budget classification.
Are there specific deadlines for settling international aid payments?
In cases where aid is received in the form of goods, the unit must settle the full value of the aid goods with the State Budget within thirty days from the date of receipt.
Does this Circular specify sanctions for violations in the management and use of international aid?
This Circular does not explicitly specify sanctions, but any violations in the management, distribution, and use of aid funds will be addressed according to current laws.
Toàn văn
CIRCULAR
Regulations on the financial management system of the State for international aid funds and goods
_______________________
Implementing Decision No. 142/HĐBT dated May 10, 1990 of the Council of Ministers; to perform the function of managing the State's finances for all sources of aid (in currency and in goods) from international organizations (including aid from governments, intergovernmental organizations, United Nations organizations, non-governmental organizations, and other forms of aid): The Ministry of Finance shall establish the financial management regime for these aid sources as follows:
I- GENERAL PROVISIONS:
1\. All equipment, materials, goods, and money (foreign currency and Vietnamese dong) provided by foreign countries as aid to our country from all sources are the property of the State and are subject to unified management like all other State assets under the current regime.
2\. The Ministry of Finance shall perform the function of managing the State's finances for all Ministries, General Departments, State Committees, provincial and municipal People's Committees directly subordinate to the Central Government, associations, mass organizations, economic entities both within and outside the public sector (hereinafter referred to as units) that receive and utilize international aid.
- Provincial Financial Departments directly subordinate to the Central Government shall be responsible for assisting the Minister of Finance and the provincial and municipal People's Committees directly subordinate to the Central Government in managing aid sources directly provided by foreign countries to localities and distributed by central ministries and sectors to localities.
- Any act of receiving international aid (including currency and goods) not through the International Aid Management and Reception Board shall be considered as evading State financial management and will be dealt with according to current laws.
3\. Each unit must prepare an annual plan for revenue and expenditure related to international aid (broken down by quarter within the year) together with its economic and financial plans and submit them to the State Planning Commission and the corresponding financial authority for consolidation and balance within the national economic plan and State budget.
The plan for revenue and expenditure of international aid by each unit must fully explain the following main contents:
- The plan for the value of aid sources converted into Vietnamese dong for each type of goods and currency received and broken down by purpose and target users.
- The plan for domestic capital participating in projects (if applicable)
- Project management costs (including costs for receiving goods, equipment, transportation, storage, project management, etc.) and the source of funds for this work (own capital, State budget allocation, funds deducted from aid goods if permitted).
- Provincial Financial Departments directly subordinate to the Central Government must report the consolidated plan to the Ministry of Finance (International Aid Management and Reception Board).
4\. Unit heads are responsible before the State for the management and results of using the received aid.
In principle, international aid must be used in accordance with the commitments recorded in programs and projects. In cases where it is necessary to use or adjust international aid contrary to the commitments agreed upon with the aid organization, such actions must be approved in writing by the Chairman of the Council of Ministers or an authorized agency.
It is absolutely forbidden to extract foreign currency or goods from aid sources to establish separate funds in any form without written permission from the Council of Ministers.
5\. The settlement price of aid goods recorded in the State budget is the value of foreign currency and goods converted into Vietnamese dong at the buying rate published by the Bank at the time of receipt.
6\. Units receiving and utilizing international aid must strictly comply with the accounting and statistical regulations promulgated by the State Council (No. 06-LCT-HĐNN dated May 20, 1988) and the organizational accounting charter issued by Decision No. 25/HĐBT dated March 18, 1989 of the Council of Ministers, as well as the accounting recording system guided in Circular No. 46 TC/CĐKT dated August 15, 1991 of the Ministry of Finance.
II- SPECIFIC PROVISIONS A- FOR ADMINISTRATIVE AND PUBLIC SERVICE UNITS:
1\. When aid consists of consumable goods and materials such as: foodstuffs, ready-made clothing, various types of general merchandise, new drugs, medicinal herbs, office equipment, etc., units receiving and utilizing such goods must consider them as part of the State budget funding. Therefore, units must have the responsibility to receive, store, and use them according to the agreed purposes with the aid organization, striving for maximum efficiency and preventing any negative practices in the management and utilization of the received goods.
If selling aid goods for revenue (if permitted), the unit must report to the corresponding financial authority to adjust the unit's financial plan.
Domestic reception and management costs (if necessary) must be arranged and included in the State budget plan by the corresponding financial authority. Strictly prohibit any form of extraction from international aid funds to cover costs without written approval from the Chairman of the Council of Ministers or the Ministry of Finance.
2\. When aid consists of equipment and spare parts such as: complete sets of equipment, individual technological equipment, spare parts accompanying complete sets of equipment for construction projects, etc., units receiving and utilizing such goods must manage and use them according to their intended purpose, target, and the current State investment and construction management regulations.
Based on the nature of the goods and the commitments between our State and the aid organization specified for each project, the corresponding financial authority shall examine and record the aid fund revenue and expenditure plan into the unit's annual State budget plan in line with the national plan.
3\. Aid in the form of currency (cash, various types of checks):
a\. All direct foreign currency aid from abroad (covering conference, seminar, scientific tour, survey expenses inside and outside the country, expert fees, domestic procurement of materials and equipment, etc.) of all units must comply with the State's foreign currency management regulations stipulated in Decision No. 161/HĐBT dated October 18, 1988 of the Council of Ministers and Circular No. 27 TC/KBNN dated May 27, 1991 of the Ministry of Finance.
b. The entire amount of foreign currency from aid provided by units (excluding the amount of foreign currency directly spent by aid organizations for foreign experts to implement projects and directly spent for officials studying, touring, surveying abroad...) must be sold to the State's centralized foreign currency fund at the buying rate published by the Bank at the time of sale, the unit shall only use the Vietnamese dong obtained for use within the country.
In cases where it is necessary to use foreign currency, the unit must report to the Ministry of Finance for consideration; if the need is legitimate, the unit will be allowed to repurchase foreign currency, but not exceeding the amount of foreign currency already sold.
c. Foreign currency aid for development (ODA) to purchase goods from abroad according to commitments with each country shall be managed as follows:
- Foreign currency to purchase aid goods for investment construction projects, which is referred to as "hardware," shall be managed by the Ministry of Finance through the Vietnam Investment and Development Bank to handle procedures and allocate to units purchasing goods abroad in accordance with Circular No. 17 TC/ĐT dated March 19, 1991 issued by the Ministry of Finance.
- In cases where foreign currency is used to purchase supplementary equipment not included in construction investment projects and for "software" used to support technology, training, seminars, tours, experts..., the Ministry of Finance (International Aid Management Board) shall directly handle procedures for units.
B. FOR PRODUCTION AND BUSINESS UNITS
(INCLUDING NON-PUBLIC ECONOMIC UNITS)
1/ Aid in the form of raw materials and consumer goods:
Units receiving aid must use their own legal capital (own capital or bank loans) to settle the full value of the foreign currency of the aid goods with the State Budget at the buying rate published by the Bank at the time of receipt of the goods.
In special cases, if the value of the foreign currency of the aid goods converted to Vietnamese dong at the buying rate published by the Bank is higher or lower than the prices of similar domestic goods (retail market prices), then the unit shall settle at the price of similar domestic goods after inspection, review, and approval by the same-level financial authority.
In cases where the aid goods have no original currency value (or no comparable domestic goods prices), the price of the aid goods must be determined by the Pricing Council (comprising representatives of the State Price Commission, the same-level financial authority, the relevant ministry, and the receiving unit). The unit shall settle with the State Budget based on the price confirmed in writing by the Pricing Council.
2/ Aid in the form of equipment and spare parts such as complete sets of equipment, individual technological equipment, spare parts accompanying complete sets of equipment... units receiving aid must use their own legal capital (own capital or bank loans) to settle the full value of the foreign currency of these aid goods with the State Budget at the buying rate published by the Bank at the time of receipt of the goods.
Within thirty days from the date of receipt of aid goods (all types of goods), the unit must settle the full value of the aid goods with the State Budget.
- Central-managed units must transfer the full value of the received aid goods into Account 01-383-017 of the International Aid Management Board at the Vietnam Commercial Joint Stock Bank, the International Aid Management Board will monitor and immediately transfer to the State Budget and to evaluate the results of aid transfer with the corresponding aid organization.
- Local-managed units, the International Aid Management Board is responsible for transferring all documentation regarding aid grants to the Provincial Department of Finance - Prices for the Provincial Department of Finance - Prices to urge payment into the State Budget according to the current budget management system.
Beyond this period (from day 31 onwards), if the unit has not paid the State Budget the value of the aid goods (or paid insufficiently), the bank serving the unit will deduct from the unit's deposit account at the bank to pay the full amount to the State Budget and impose a penalty at the request of the same-level financial authority. The late payment penalty rate per day (starting from day 31) is 0.5% (five thousandths) of the amount overdue and deducted from the unit's retained earnings.
Depending on the purpose of using the aid goods (complete sets of equipment, individual equipment used in construction projects; raw materials used in production and business...), units receiving and using the aid goods must strictly adhere to current management regulations to prevent loss, damage, and misuse, ensuring effective utilization of these aid resources.
3/ Aid in the form of foreign currency (cash, various checks):
All foreign currency aid must be deposited into the State's centralized foreign currency fund. When needed, units may repurchase the deposited foreign currency using their own legal capital (own capital or bank loans).
4/ Foreign currency aid from governments (bilateral aid) according to signed programs and projects, the State will implement through a mechanism of selling to economic units or lending at preferential interest rates. The Ministry of Finance will issue separate guidelines.
III- PROCEDURES FOR SETTLEMENT THROUGH THE STATE BUDGET A- OBJECTS, FORMS, AND PRINCIPLES OF SETTLEMENT
1/ Objects and forms of settlement:
All units receiving and utilizing international aid must settle through the State Budget.
- Administrative and service units (funded by the State Budget): when receiving aid, they shall apply the method of recording income and expenditure through the budgets at various levels.
- Production and business units (not funded by the State Budget): when receiving aid, the unit must directly pay the value of the aid into the budgets at various levels according to the current State Budget classification.
2/ Principles of settlement:
Pursuant to Resolution No. 186/HĐBT dated November 27, 1989 of the Council of Ministers and Circular No. 57 TC/NSNN dated December 12, 1989 of the Ministry of Finance on分级处理似乎中断了，我将直接继续翻译剩余部分以保持一致性：
- Units under the Central Budget management - settlement at the Ministry of Finance.
- Units under the Local Budget management - settlement at the Provincial Departments of Finance - Prices.
B- BASIS FOR PAYMENT:
1/ Units receiving and utilizing aid must go to the Ministry of Finance (International Aid Management and Reception Board) or the Management and Reception Board for aid in Ho Chi Minh City, or the aid reception representative in Da Nang upon receipt of goods notification or aid foreign currency, to confirm that the goods and aid foreign currency match the model prescribed by the Ministry of Finance (Circular No. 2058 TC/VT dated December 21, 1990) to complete procedures for receiving goods, withdrawing money, and settling accounts with budgets at various levels.
2/ The confirmation of goods and aid foreign currency declared by the unit serves as the payment voucher through the budgets at various levels.
In cases where there are discrepancies such as surplus, shortage, loss, incorrect type, and price of goods received at ports or airports compared to the declaration, or if the actual amount received from the bank differs (increases or decreases) from the confirmed amount, then:
- The unit receiving goods must send the inspection report to the International Aid Management and Reception Board.
- The unit receiving money must report the results of money receipt to the International Aid Management and Reception Board.
The International Aid Management and Reception Board will review and adjust the confirmation letter according to the actual goods (or money) received for the unit.
After fifteen days from the date of receiving goods or aid foreign currency, if the unit does not submit a report on money receipt results or an inspection report on goods to the International Aid Reception Management Board, then the confirmation letter declared by the unit based on the bill mentioned above shall be considered a valid document for settlement with budgets at various levels.
IV- REPORTING AND INSPECTION REGIME: A- CONTENT OF REPORTS:
Quarterly, annually, and upon completion of projects, units receiving and utilizing aid funds and goods must provide comprehensive reports on the situation of receiving, using, and finalizing aid funds and goods. The report must include the following contents:
a. The situation and results of receiving and distributing aid funds and goods.
b. The situation of using aid funds and goods (detailing the content of using aid funds and goods for each specific object and task).
c. Costs incurred from the receipt to the usage point for managing and receiving aid funds and goods.
d. Domestic costs participating in implementing the project (if any).
e. Difficulties encountered and recommendations to the management agencies and related agencies regarding the receipt, distribution, and use of aid funds and goods.
g. Evaluation of the effectiveness of using aid funds and goods.
B- PROCEDURE FOR REPORTING AND APPROVING FINALIZATION:
a. Units under central management (including Ministries acting as project leaders receiving and distributing aid goods for localities to use) must report the situation of using and finalizing aid funds and goods to the Ministry of Finance (International Aid Management and Reception Board).
The Ministry of Finance participates and coordinates with relevant ministries and sectors in approving the finalization of aid funds and goods of these units.
b. Units under local management must report the situation of using and finalizing aid funds and goods to the Provincial Department of Finance.
The Provincial Department of Finance participates and coordinates with the main provincial departments in approving the finalization of aid funds and goods of these units, while also compiling the overall situation of using and finalizing all aid funds and goods within the locality to report to the Ministry of Finance (International Aid Management and Reception Board).
c. The Ministry of Finance (International Aid Management and Reception Board) is responsible for compiling the overall situation of receiving, distributing, using, and settling accounts with the State budget regarding international aid sources to report to the State, and simultaneously reporting to international aid organizations.
C- INSPECTION REGIME:
To enhance the efficiency of managing international aid funds and goods; guide and assist units in resolving international disputes arising during the implementation of aid projects; and to detect and recommend measures to address violations in the management, distribution, and use of aid funds and goods, management agencies and financial bodies at all levels must regularly inspect units receiving and utilizing aid for intended purposes, in accordance with commitments, and effectively.
Inspection content:
- Inspect the distribution and use of aid funds and goods for intended purposes, in accordance with commitments, and effectively.
- Inspect compliance with current state management regimes for aid funds and goods.
- Inspect management costs for aid funds and goods.
- Inspect accounting and statistical work, and compliance with periodic state reporting and accounting regimes.
V- IMPLEMENTATION PROVISIONS
1/ Units receiving and utilizing international aid funds and goods are responsible for strictly implementing the provisions of this Circular.
2/ It is requested that the State Bank, the National Bank, the Ministry of Home Affairs, the General Customs Department, and other relevant agencies closely cooperate with the Ministry of Finance (International Aid Management and Reception Board, Provincial Departments of Finance, cities, and centrally governed municipalities) in managing state finances for international aid funds and goods.
3/ This Circular takes effect from the date of signing. Any financial management regulations contrary to this Circular are abolished.
During the implementation process, if there are difficulties or obstacles, it is recommended that sectors, levels, and grassroots units reflect them to the Ministry of Finance (International Aid Management and Reception Board) for research, supplementation, and amendment./.
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