Circular No. 50/2008/TT-BTC guiding the preparation, management, use, and settlement of state budget funds for implementing the Comprehensive Coastal Management Program in the North Central Coast and Central Coast regions until 2010 and orientation to 2020

CIRCULAR

Guidelines for the preparation, management, use, and settlement of state budget funds to implement the Coastal Zone Management Program for the North Central Coast and Central Coast Region until 2010, with orientations until 2020

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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 Decision No. 158/2007/QĐ-TTg dated October 9, 2007 of the Prime Minister approving the Coastal Zone Management Program for the North Central Coast and Central Coast Region until 2010 and with orientations until 2020;

The Ministry of Finance issues guidelines for the preparation, management, use, and settlement of state budget funds to implement the Coastal Zone Management Program for the North Central Coast and Central Coast Region until 2010 and with orientations until 2020 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. This Circular guides the preparation, management, use, and settlement of state budget funds allocated for implementing projects attached to Decision No. 158/2007/QĐ-TTg dated October 9, 2007 of the Prime Minister approving the Coastal Zone Management Program for the North Central Coast and Central Coast Region until 2010 and with orientations until 2020.

2. State budget funds for projects led by ministries shall be guaranteed by the central budget; state budget funds for projects led by localities shall be guaranteed by the local budget.

3. Agencies, units, and individuals using state budget funds for project implementation must comply with the approved project content, adhere to regulations, operate economically, and achieve effectiveness; they are subject to inspection and supervision by competent authorities; and they must settle accounts annually and at the end of the project according to current regulations.

II. SPECIFIC PROVISIONS

1. Sources of state budget funds (including ODA and aid funds) and the scope of expenditures for implementing projects.

1.1. Central budget sources guarantee the following items:

a) Expenditures from environmental public services:

- Establishing proposals for organizing comprehensive coastal zone management at the central and local levels.

- Collecting, investigating, surveying, and supplementing information and data on coastal resources and environment in the North Central Coast and Central Coast Region (integrated with the Comprehensive Survey and Management of Marine Resources and Environment Project).

- Developing national strategies and action plans for comprehensive coastal zone management.

- Developing and promulgating policies and technical guidance for comprehensive coastal zone management.

- Developing and implementing communication programs for comprehensive coastal zone management.

- Building databases and activities of integrated information systems serving comprehensive coastal zone management in the North Central Coast and Central Coast Region.

b) Expenditures from scientific research public services:

Researching scientific and legal bases for comprehensive coastal zone usage zoning in Vietnam.

c) Expenditures from training public services:

Developing and implementing training programs to enhance capacity for comprehensive coastal zone management in the North Central Coast and Central Coast Region.

1.2. Local budget sources guarantee the following items:

a) Expenditures from development investment funds:

Constructing monitoring stations and facilities serving comprehensive coastal zone management in the North Central Coast and Central Coast Region.

b) Expenditures from environmental public services:

- Preparing plans for comprehensive coastal zone usage zoning.

In the period 2008-2009, pilot implementation will take place in Thua Thien Hue Province before being rolled out in other localities.

- Developing and piloting an integrated environmental monitoring program.

In the period 2008-2009, pilot implementation will take place in Thanh Hoa Province before being rolled out in other localities.

- Building databases and activities of integrated information systems serving comprehensive coastal zone management.

In the period 2008-2009, pilot implementation will take place in Ha Tinh Province before being rolled out in other localities.

c) For coastal zone management projects of provinces and centrally administered cities such as Da Nang, Thua Thien Hue, Quang Nam, Thanh Hoa, Nghe An, Ha Tinh, Quang Binh, Quang Tri, Quang Ngai, Binh Dinh, Phu Yen, Khanh Hoa, Ninh Thuan, and Binh Thuan, based on the guidance of the Ministry of Natural Resources and Environment, the nature and scope of project expenditures, to develop local coastal zone management projects for approval by competent authorities from various sources including development investment funds and regular operating expenses as appropriate.

2. In addition to state budget funds, it is necessary to attract other investment sources through bilateral and multilateral international cooperation programs; and domestic and foreign business, organization, and individual funds for projects in accordance with the law.

3. Level of expenditure:

The expenditure level for projects under the Coastal Zone Management Program for the North Central Coast and Central Coast Region shall be implemented according to current financial expenditure standards.

Some regulatory documents for each source of funding are as follows:

- Scientific research funding is regulated by Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment and allocation of budgets for scientific and technological projects funded by the state budget and other current documents.

- Environmental public service funding is regulated by Circular No. 114/2006/TTLT-BTC-BTNMT dated December 29, 2006 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental public service funding.

- Economic public service funding: regulated by Circular No. 120/2007/TT-BTC dated October 15, 2007 of the Ministry of Finance guiding the management, use, and settlement of funding for surveys from public service funds of the state budget and related documents.

- Travel and conference allowances are regulated by Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance guiding travel and conference allowances for state agencies and public service units; and Circular No. 127/2007/TT-BTC dated October 31, 2007 of 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 of the Ministry of Finance.

- Training and cadre development funding for state civil servants is regulated by current documents on the management and use of training and cadre development funding for state civil servants.

- Expenses for creating electronic information in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007, of the Ministry of Finance guiding the level of expenses for creating electronic information.

- Expenses for drafting and promulgating policies in accordance with Circular No. 100/2006/TT-BTC dated October 23, 2006, of the Ministry of Finance guiding the management and use of state budget funds to ensure the work of drafting normative legal documents.

- Projects and programs using official development assistance (ODA) funds in accordance with Decision No. 61/2006/QĐ-BTC dated November 2, 2006, of the Minister of Finance promulgating certain expenditure standards applicable to projects/programs using ODA funds.

- For construction investment capital, implementation shall be carried out in accordance with current regulations on construction investment expenses.

4. Preparation, execution, and settlement of the state budget.

The preparation, execution, and settlement of regular operating expenses and development investment capital to implement the projects of the Program shall be carried out in accordance with the State Budget Law and current guiding documents. This Circular provides specific guidance on the following matters.

a) Preparation of the budget estimate for projects funded from public service funds:

- For projects led by Ministries: Based on the approved project, each year the implementing unit shall report the budget estimate to the supervising ministry for review and consolidation into the ministry's state budget estimate to be submitted to the Ministry of Finance for consolidation and reporting to the Government and National Assembly for approval in accordance with regulations.

- For projects implemented by localities: Based on the approved project, each year the implementing unit shall prepare the budget estimate, report it to the supervising department for review and consolidation, which will then be sent to the local finance department for consolidation into the locality's budget estimate to be reported to the provincial People's Committee for submission to the provincial People's Council in accordance with current regulations.

Specifically, for projects funded from environmental public service funds, the procedures for preparing and allocating the budget estimate shall be carried out in accordance with point b, Clause 3, Section II of Joint Circular No. 114/2006/TTLT-BTC-BTNMT dated December 29, 2006, of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the management of environmental public service funds.

b) Settlement work:

Units assigned the budget estimate to implement projects must prepare a final account report and consolidate it into the annual final account of the unit in accordance with the State Budget Law and guiding documents.

5. Inspection work.

Ministries and localities responsible for implementing projects have the responsibility to coordinate with relevant ministries and agencies to conduct periodic or spot inspections to ensure that tasks and projects are being carried out for their intended purposes and effectively.

III. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette.

During implementation, if there are any difficulties, ministries and localities are requested to report them to the Ministry of Finance for study and resolution.