This Circular guides the financial management regime for aquaculture seed encouragement projects funded by the state budget. It provides detailed regulations on expenditure items, financial management work, and inspection of fund usage for these projects.
Scope of application
Aquaculture seed encouragement projects are approved by competent authorities according to Point 1, Article 4 of Decision No. 103/2000/QĐ-TTg dated August 25, 2000, of the Prime Minister.
Key points
- Projects approved and implemented by the Ministry of Fisheries can be funded for seed conservation, protection, importation of original seeds and high-yield breeding technology, training in breeding techniques, and information dissemination about breeding.
- Projects approved and implemented by localities can be funded for seed conservation, protection at breeding stations, technology transfer, and training in breeding techniques for households and individuals.
- Financial management includes budget preparation, budget allocation, fund disbursement, and final account reporting as specified.
- When the central budget funds aquaculture seed projects, the seeds supplied must be recovered at market prices and remitted to the central budget.
- The Fisheries Authority coordinates with the Finance Authority at the same level to organize regular or spot inspections of the use of funds for the aquaculture seed program.
🌐 Social impact of this document
- Support the development of the aquaculture industry through the provision of genetic resources and breeding production technology.
- Strengthen financial management of aquaculture seed encouragement projects to ensure effective use of funds.
- Assist localities in becoming self-reliant in implementing aquaculture seed development projects suitable to their specific conditions.
❓ Frequently asked questions
Which authority approves aquaculture seed encouragement projects?
Projects are approved by the Ministry of Fisheries or localities according to Point 1, Article 4 of Decision No. 103/2000/QĐ-TTg.
What expenditure items are covered for aquaculture seed encouragement projects approved by the Ministry of Fisheries?
They include seed conservation, protection, importation of original seeds and high-yield breeding technology, training in breeding techniques, and information dissemination about breeding.
What expenditure items are covered for aquaculture seed encouragement projects approved by localities?
They include seed conservation, protection at breeding stations, technology transfer, and training in breeding techniques for households and individuals.
When does the central budget recover funds from aquaculture seed encouragement projects?
The central budget recovers funds when projects funded by the central budget produce parent seeds supplied to breeding centers, stations, and farms.
Which agencies inspect the use of funds for the aquaculture seed program?
The Fisheries Authority coordinates with the Finance Authority at the same level to organize regular or spot inspections of fund usage.
Full text
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MINISTRY OF FINANCE-MINISTRY OF AQUATIC RESOURCES |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| No.: 56/2001/TTLT-BTC-BTS. | Hanoi, July 9, 2001 |
JOINT CIRCULAR
Guidelines for financial management of projects to encourage the development of aquatic seed
guaranteed by the state budget
Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the decentralization of management, preparation, implementation, and settlement of the state budget; Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain Articles of Decree No. 87/CP.
Pursuant to Decision No. 103/2000/QĐ-TTg dated August 25, 2000 of the Prime Minister on some policies to encourage the development of aquatic seed. The Ministry of Finance and the Ministry of Aquatic Resources jointly issue guidelines for the financial management of projects to encourage the development of aquatic seed guaranteed by the state budget as follows:
a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;
The object of this circular is projects to encourage the development of aquatic seed approved by the competent authority in accordance with Point 1, Article 4 of Decision No. 103/2000/QĐ-TTg dated August 25, 2000 of the Prime Minister on some policies to encourage the development of aquatic seed. The budget at the level that approves the project will guarantee the funding for its implementation.
2. Content of expenditures for implementing the project
2.1. For projects approved and implemented by the Ministry of Aquatic Resources:
- Expenditure for preserving and protecting aquatic genetic resources at research institutes and centers.
- Expenditure for importing original seeds, new seeds, valuable seeds with potential for domestication for wide-scale production.
- Expenditure for importing high-yield and quality seed production technologies for major species with export potential that are not yet available domestically (including expenditure for surveying abroad to select seed production technologies).
- Expenditure for producing and nurturing original seeds, new seeds, valuable seeds to produce parent seeds supplied to localities (including: seeds, feed, disease prevention drugs...).
- Expenditure for transferring seed production technology to localities.
- Expenditure for producing aquatic seeds to release into natural waters according to plans, programs, and projects involving multiple localities, approved by the Prime Minister.
- Expenditure for constructing or upgrading some existing seed centers to become national regional seed centers, in accordance with plans approved by the Prime Minister.
- Expenditure for training and instructing technical staff on seed production at provincial levels.
- Expenditure for information dissemination, purchasing, printing, and distributing publications to guide seed production techniques.
- Expenditure for inspection, interim review, and final evaluation of seed programs.
2.2. For projects approved and implemented by localities:
- Expenditure for preserving and protecting aquatic genetic resources at seed production stations and farms.
- Expenditure for transferring seed production technology to organizations, households, and individuals involved in seed production for the market.
- Expenditure for producing aquatic seeds to release into natural waters according to plans, programs, and projects approved by the People's Committee Chairmen of provinces and centrally-administered cities, after receiving comments from the Ministry of Aquatic Resources, the Ministry of Science and Technology, and the Ministry of Environment.
- Expenditure for training and instructing technical staff on seed production for organizations, households, and individuals involved in seed production.
- Expenditure for information dissemination, purchasing, printing, and distributing publications to guide seed production techniques.
- Expenditure for inspection, interim review, and final evaluation of seed programs.
- Expenditure for supporting organizations, households, and individuals in nurturing and producing parent seeds, and producing offspring seeds for the market (including: seeds, feed, disease prevention drugs). The level of support shall be determined based on the locality’s budget capacity, decided by the Chairman of the Provincial People's Committee.
In cases where localities have a need to import original seeds, new seeds, valuable seeds with potential for domestication for wide-scale production; or to import high-yield and quality seed production technologies for major species with export potential that are not yet available domestically, they must prepare a project approved by the Provincial People's Committee, after receiving a review from the Ministry of Aquatic Resources.
3. Financial Management
3.1. The management, use, and settlement of funds for implementation shall be carried out in accordance with Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance on detailed guidance for decentralization, preparation, implementation, and settlement of the state budget. This circular provides additional specific guidance as follows:
3.1.1. Budget Preparation:
Each year, based on planning, content of expenditures stipulated in this circular, economic and technical standards approved by the competent authority, and current financial expenditure regulations, the Ministry of Aquatic Resources prepares the budget for the aquatic seed program it directly implements and sends it to the Ministry of Finance.
The Department of Aquatic Resources or the Department of Agriculture and Rural Development (with aquatic resource management responsibilities) prepares the budget for the aquatic seed program it directly implements and sends it to the Department of Finance and Price Control.
3.1.2. Budget Allocation:
Based on the allocated budget for the aquatic seed program, the Ministry of Aquatic Resources allocates the budget in detail by unit, expenditure item, and budget item, and sends it to the Ministry of Finance.
The Department of Aquatic Resources or the Department of Agriculture and Rural Development allocates the budget in detail by unit, expenditure item, and budget item, and sends it to the Department of Finance and Price Control.
3.1.3. Disbursement of Funds:
Based on the allocated state budget and the progress of tasks, the Ministry of Finance disburses funds to the Ministry of Aquatic Resources to distribute or settle accounts with implementing units according to contracts. The Department of Finance and Price Control disburses funds to the Department of Aquatic Resources or the Department of Agriculture and Rural Development to distribute or settle accounts with implementing units according to contracts.
3.1.4. Reporting and Settling Accounts of Funds.
At the end of each quarter and year, units using funds for the aquatic seed program must settle accounts for the funds used in accordance with Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance on accounting systems for administrative and public institutions and in detail by project.
The Ministry of Aquatic Resources, the Department of Aquatic Resources, or the Department of Agriculture and Rural Development is responsible for reviewing and approving the settlement of accounts and compiling them to send to the finance department at the same level. The finance department is responsible for reviewing and announcing the approval of annual settlement of accounts to the aquatic resources department in accordance with regulations.
3.2. The management, allocation, and payment for expenditures with the nature of basic construction investment shall be carried out in accordance with Circular No. 96/2000/TT-BTC dated September 28, 2000, of the Ministry of Finance on guiding the management and settlement of investment capital and operational capital with the nature of investment and construction from state budget funds.
3.3. Recovery of program costs.
3.3.1. For seed projects funded by the central government budget to produce parent seeds supplied to breeding centers, stations, and farms for aquatic seed production; the provided seeds shall be recovered at market prices and fully remitted to the central government budget.
3.3.2. For local seed projects funded by the local government budget to produce parent seeds and marketable seedlings; the provided seeds shall be recovered at market prices and fully remitted to the local government budget.
3.3.3. For seed projects funded by organizations, households, or individuals who invest their own capital in aquatic seed production, and who receive partial funding support from the provincial People's Committee budget, there is no need to repay the portion of the funding supported by the local government budget.
3.4. Inspection work.
The Fisheries Authority shall coordinate with the financial authority at the same level to conduct regular or spot inspections of the implementation and use of seed program funds to ensure that the funds are used for their intended purposes and are effective.
This Circular applies to seed development encouragement projects implemented from 2001 onwards. During the implementation process, if any difficulties arise, they should be reported to the Joint Ministries for study and appropriate amendments.
DEPUTY MINISTER OF AGRICULTURE AND RURAL DEVELOPMENT MINISTRY OF FISHERIESNguyễn Thị Kim Ngân(Signed) |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENTNGUYEN VIET THANG(Signed) |
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