Circular No. 46-TC/NLTL guiding the management regime of capital for land measurement, classification, and registration statistics according to Directive No. 299-TTg dated November 10, 1980 of the Prime Minister.

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 46-TC/NLTL DATED NOVEMBER 2, 1984 GUIDING THE REGIME FOR MANAGING CAPITAL FOR SURVEYING, CLASSIFYING AND REGISTERING STATISTICS ON LAND ACCORDING TO THE DIRECTIVE NUMBER 299-TTG DATED NOVEMBER 10, 1980 OF THE PRIME MINISTER.

Implementing Directive No. 299-TTg dated November 10, 1980 of the Prime Minister from 1980 to the present, every year, apart from mobilizing labor and materials contributed by the people, the State Budget at both central and local levels has allocated a considerable amount for surveying, classifying and registering statistics on land in various localities and have achieved certain results.

On November 19, 1983, the Council of Ministers issued Resolution No. 138-HĐBT stipulating the regime for分级管理国家预算，明确投资资金来源和各级预算的管理责任。

In order to continue to vigorously promote the work of surveying, classifying and registering statistics on land in the coming years, while arranging expenditures from the state budget in accordance with the above resolution, after discussing with the General Department of Land Management, the Ministry of Finance stipulates the management regime for capital as follows:

I. GENERAL PROVISIONS

1. Directive No. 299-TTg of the Prime Minister has stipulated that "People's Committees of provinces and cities need to mobilize and utilize all available cadres and material financial resources of their locality to implement this work in their respective areas..." Therefore, all needs for expenditure outside the contributions of the people shall be covered by the local budget. For provinces and cities that cannot balance their budgets, the central government will subsidize according to Article 5, Part A, Section I of Resolution No. 138-HĐBT dated November 19, 1983.

2. All funds raised from the people or allocated from the State Budget must be used for their intended purposes, in accordance with the prescribed surveying, classifying, registering, and statistical standards and norms.

3. Provinces and cities are responsible for managing all investment capital for the work of surveying, classifying, registering, and statistics on land in their respective localities.

II. CONTENTS OF EXPENSES FOR SURVEYING, CLASSIFYING AND REGISTERING STATISTICS ON LAND.

1. Based on the content and nature of the work, the main expenses of the work of surveying, classifying, registering, and statistics on land include:

a) Surveying expenses. Based on the current status of land in each locality and the requirements of the surveying work, determine the cost for various forms of surveying such as new surveys, supplementary surveys, boundary surveys, ring surveys, costs for rectifying aerial photographs, rectifying cadastral maps, etc.

b) Expenses for classifying land, including sampling, analysis, and testing soil costs.

c) Registration and statistics expenses on land according to different usage categories.

d) Training and professional development expenses for surveying land for recruited or contracted forces.

Each of the above expense items should reflect the cost factors such as salaries for staff and workers, wages paid to recruited personnel, contracted personnel, material and equipment allocation costs, low-value consumable costs, office supply costs, costs for purchasing, depreciation, and repair of fixed assets...

2. The expenses for serving the work of surveying, classifying, registering, and statistics on land undertaken by the General Department of Land Management include:

- Photographic printing costs: aerial photography for height measurement.

- Printing costs for related documents concerning surveying, classifying, registering, and statistics on land.

- Training and development costs, costs for quality inspection and evaluation of surveying work in localities.

III. SOURCES OF FUNDS

1. Funds for the work of surveying, classifying, registering, and statistics on land carried out within the territory of the locality include:

Capital contributed by the users of land through money, materials, or labor services for surveying, classifying, registering, and other fees for land use as stipulated by the current regulations of the State.

Economic public service funds of the State Budget at the local level as stipulated in Point 2, Part B, Section I of Resolution No. 138-HĐBT of the Council of Ministers.

Starting from 1985, it is necessary to calculate and incorporate these expenses into the local budget balance. After rearranging income and expenditure in the budget and truly not being able to achieve self-balance, the Ministry of Finance will consider ensuring the necessary additional capital to fulfill economic and social tasks of the locality, including the work of surveying, classifying, and registering statistics on land.

2. The funds for some tasks undertaken by the General Department of Land Management as stipulated in Point 2, Section II above will be provided by the central government to the General Department of Land Management according to the plan approved by the State.

IV. PLANNING, ALLOCATION AND SETTLEMENT OF FUNDS

1. Development of Plans:

Based on the volume of work required, progress to be completed and the capacity of localities, the General Department of Land Management needs to calculate and propose to the Council of Ministers to allocate guidance figures for localities annually.

Based on the guidance figures, local Land Management Boards organize the construction of plans from the grassroots level in accordance with the correct planning procedures and content of the State, submit to the People's Committee of the province or city for approval, and the People's Committee of the province or city submits the plan for approval by the Council of Ministers. The officially approved indicators are the basis for the central and local financial authorities to allocate funds - the annual plan must be determined based on the task indicators, current national standards and regimes, and the quotas of the General Department of Land Management. The annual plan must be divided into quarterly plans.

- Other expenses serving the research and drafting of legislative projects.

Based on the annual plan, the Ministry of Finance allocates funds to the General Department of Land Management, and the provincial finance departments allocate funds to the local Land Management Boards according to the current economic public service funding allocation system.

3. Settlement:

Provincial and municipal Land Management Boards must settle accounts with the provincial finance departments and send the settlement to the General Department of Land Management for consolidation by sector, and the provincial finance departments send the approved settlement to the Ministry of Finance.

The General Department of Land Management settles the allocated and utilized funds according to the settlement system stipulated in Decision No. 3-TC/TDT dated March 30, 1972 of the Ministry of Finance.

V. IMPLEMENTATION

This Circular takes effect from January 1, 1985. During implementation, if there are difficulties, localities are requested to promptly report to the Ministry of Finance for resolution.