JOINT CIRCULAR No. 47/2008/TTLT-BTC-BTNMT GUIDING THE USE OF FUNDS FOR THE ACTIVITY OF SURVEYING THE AREA OF LAND UNDER MANAGEMENT AND USE BY ORGANIZATIONS TO WHICH THE STATE HAS ALLOCATED LAND OR RENTED OUT LAND

JOINT CIRCULAR

Guidelines for the use of funds for the activity of inventorying land areas currently managed and used by organizations to which the State has allocated land or leased land

management and use by organizations to which the State assigns land or leases land

Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Directive No. 31/2007/CT-TTg dated December 14, 2007 of the Prime Minister on the inventory of land funds currently managed and used by organizations to which the State has allocated land or leased land;
The Ministry of Finance and the Ministry of Natural Resources and Environment jointly issue guidelines for the use of funds for the activity of inventorying land areas currently managed and used by organizations to which the State has allocated land or leased land as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. The scope of inventorying land areas currently managed and used by organizations shall be carried out nationwide according to each organization managing and using land within administrative units; among which communes, wards, towns (collectively referred to as commune level) are the basic units to conduct the inventory of organizations managing and using land in their localities. The results of the commune-level inventory serve as the basis for compiling data from the inventory at the district, provincial, and national levels.

2. The objects of inventory are various types of land managed and used by state agencies, political organizations, socio-political organizations, socio-professional organizations, public service organizations, economic organizations (hereinafter collectively referred to as organizations) that have been allocated land or leased land by the State.

For security and defense lands, the demarcation of boundaries, setting boundary markers, determining total land area, and reviewing detailed inventory data already completed during the 2005 land inventory shall be conducted according to the criteria and forms prescribed by the Ministry of Natural Resources and Environment.

As for lands managed by Forest Management Boards and Forestry and Agricultural Companies, they shall implement according to Decree No. 170/2004/NĐ-CP dated September 22, 2004 on the restructuring, reform, and development of state-owned agricultural farms, Decree No. 200/2004/NĐ-CP dated December 3, 2004 of the Government on the restructuring, reform, and development of state-owned forestry farms, and the directives of the Prime Minister in Notification No. 198/TB-VPCP dated November 28, 2006 and Circular No. 3100/VPCP-NN dated June 7, 2007 of the Government Office.

3. Funds for activities related to the inventory of land areas currently managed and used by organizations to which the State has allocated land or leased land will be sourced from the central government's budget reserve for 2008 for the Ministry of Natural Resources and Environment. Funds for activities related to the inventory of land areas currently managed and used by organizations to which the State has allocated land or leased land at the local level will be sourced from the local government's budget for 2008 (including from the local budget reserve; savings from regular expenditures as directed by the Government; increased local revenue if available after allocating resources for salary reform according to regulations). For localities facing difficulties with funding sources, the central government will provide support in part according to the Prime Minister's Decision (if any), through targeted supplementary funding from the central government's budget to the local government's budget.

4. Agencies, units, and individuals using funds for activities related to the inventory of land areas currently managed and used by organizations to which the State has allocated land or leased land must comply strictly with the approved content by the competent authority, adhere to regulations, operate economically and effectively, and be subject to inspection and supervision by authorized authorities; they must also settle accounts for inventory funds according to current regulations.

II. SPECIFIC PROVISIONS

1. Contents of expenditure for the activity of inventorying land areas currently managed and used by organizations to which the State has allocated land or leased land:

a) Central-level expenditure items (implemented by the Ministry of Natural Resources and Environment):

- Project development;

- Training for inventory implementation up to the provincial level; printing of guidance materials for inventory;

- Compilation of inventory data on land areas of organizations across the country;

- Reporting on the implementation results of the inventory and the situation of land use by organizations across the country;

- Summarizing and announcing inventory data;

- Directing and inspecting the implementation of the inventory of land areas currently managed and used by organizations to which the State has allocated land or leased land at the local level.

b) Local-level expenditure items:

(1) Work content implemented at the provincial level:

- Developing an inventory plan for land areas of organizations to which the State has allocated land or leased land throughout the province (including districts and communes);

- Organizing meetings to deploy and train on specialized tasks (including district and commune levels);

- Publicizing through mass media;

- Extracting land parcel records (using information technology) of organizations that have received land use right certificates or those that have not received such certificates but have land registry maps or land survey extracts to transfer to the commune level;

- Surveying and updating land parcel records of organizations that have received land use right certificates or land parcels that have been surveyed and extracted but have undergone changes to transfer to the commune level;

- Surveying land parcels of organizations where there are no land registry maps or land survey extracts to transfer to the commune level;

- Printing, duplicating, and distributing inventory forms (including at the district and commune levels);

- Directing, guiding, urging, and inspecting districts and communes to carry out the inventory of land areas of organizations within their jurisdictions;

- Reviewing the results of the inventory of land areas of organizations at the district level;

- Compiling provincial-level inventory data on land areas of organizations based on the compilation of district-level inventory results;

- Inspecting and confirming the consolidation of provincial-level inventory results;

- Preparing reports on the inventory of land areas of organizations within the provincial jurisdiction;

- Duplicating and submitting products.

(2) Work content implemented at the district level:

- Directing, guiding, urging, and inspecting communes to carry out the inventory of land areas of organizations within their jurisdictions;

- Reviewing the results of the inventory of land areas of organizations at the commune level;

- Compiling district-level inventory data on land areas of organizations based on the compilation of commune-level inventory results;

- Inspecting and confirming the consolidation of district-level inventory results;

- Preparing reports on the inventory of land areas of organizations within the district jurisdiction;

- Duplicating and submitting products.

(3) Work content implemented at the commune level:

- Collecting relevant documents, listing organizations within the jurisdiction;

- Issue investigation forms and guide organizations on how to declare information within their jurisdiction; 

- Collect declaration results from organizations operating within their jurisdiction;

- Cross-check and inspect land allocation and lease contracts of organizations with their declaration results; in cases where discrepancies exist, conduct on-site inspections;

- Compile data on the area of land currently managed and used by organizations within the commune according to the prescribed model;

- Inspect and confirm the consolidated data compilation results for the entire commune;

- Prepare a report on the land inventory results at the commune level;

- Duplicating and submitting products.

2. Expenditure levels:

The funding level for implementing the project to inventory the area of land currently managed and used by organizations allocated or leased land by the State shall be carried out in accordance with the current financial expenditure regime and the following documents:

- Joint Circular No. 04/2007/TTLT-BTNMT-BTC dated February 27, 2007, issued by the Ministry of Natural Resources and Environment and the Ministry of Finance, guiding the preparation of budgets for surveying and mapping costs and land management;

- Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, stipulating the travel expense system and the cost system for organizing meetings for state agencies and public service units; Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance.

3. Establish, implement, and settle the state budget:

The establishment, allocation, implementation, and settlement of funds for activities to inventory the area of land currently managed and used by organizations allocated or leased land by the State shall be carried out in accordance with the provisions of the State Budget Law and guiding documents; this Circular provides specific guidance on the following additional matters:

a) On budget estimation:

- Based on the land inventory tasks assigned by the competent authority, the budget estimate for implementation shall be prepared according to the following principles:

+ For items of expenditure that have economic-technical norms: The budget estimate shall be determined based on the volume of work multiplied (x) by the current unit price.

+ For items of expenditure without economic-technical norms: The budget estimate shall be prepared based on the specific volume of work, the current state financial expenditure regime, and approved by the competent authority.

- The Ministry of Natural Resources and Environment is responsible for developing the land inventory project for the area of land currently managed and used by organizations allocated or leased land by the State, to be submitted to the Prime Minister for approval.

- The Department of Natural Resources and Environment shall base on the content of the work and the required workload to develop plans and budget estimates for the inventory of the area of land currently managed and used by organizations allocated or leased land by the State in the locality, detailed by province, district, and commune, and submit them to the Department of Finance for review, and then submit them to the Provincial People's Committee for approval and to the People's Council for consideration and decision in accordance with current regulations.

b) Regarding the allocation of budget estimates:

- At the central level: The Ministry of Natural Resources and Environment shall base on the budget estimates assigned by the competent authority, economic-technical norms issued by the competent authority, and current provisional unit prices, to approve and allocate detailed budget estimates to units for implementation as the basis for withdrawing budget estimates.

- At the local level: The People's Committee of the province shall base on the budget estimates assigned by the competent authority, economic-technical norms issued by the competent authority, and current provisional unit prices, to approve and allocate budget estimates to the Department of Natural Resources and Environment (for inventory tasks at the provincial level); the People's Committee of the district (for inventory tasks at the district and commune levels), and the People's Committee of the district shall allocate budget estimates for inventory to the People's Committee of the commune (for inventory tasks at the commune level).

c) Regarding the implementation of budget estimates: Units shall withdraw budget estimates from the State Treasury based on the budget estimates assigned by the competent authority, and the State Treasury shall control expenditures in accordance with current regulations.

d) Regarding the settlement of inventory expenses: This shall be carried out in accordance with the provisions of the State Budget Law and guiding documents.

III. IMPLEMENTATION

1. The Ministry of Natural Resources and Environment, the People's Committees of provinces and centrally-administered cities are responsible for directing and organizing the implementation of the inventory of the area of land currently managed and used by organizations allocated or leased land by the State, including the management, acceptance, auditing, and settlement of completed volumes in accordance with the provisions of the State Budget Law and guiding documents.

2. This Circular shall take effect fifteen days after its publication in the Official Gazette.

During the implementation process, if there are any difficulties, please report them to the Ministry of Finance and the Ministry of Natural Resources and Environment for research and resolution.