Joint Circular No. 56/2001/TTLT/BTC-BTS guiding financial management regimes for projects encouraging the development of aquatic seed funded by the state budget.

JOINT CIRCULAR

Guidelines for financial management of projects to encourage the development of aquatic seed funded by the state budget

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the regulations on 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 policies to encourage the development of aquatic seed. The Ministry of Finance and the Ministry of Aquatic Resources jointly issue guidelines for financial management of projects to encourage the development of aquatic seed funded by the state budget as follows:

1/ Scope of application

The scope of application of this circular includes projects to encourage the development of aquatic seed approved by competent authorities in accordance with Point 1 of Article 4 of Decision No. 103/2000/QĐ-TTg dated August 25, 2000 of the Prime Minister on policies to encourage the development of aquatic seed. The project is approved by which level then the budget of that level will ensure the funding for implementation.

2/ Contents of expenditure 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 large-scale production- Expenditure for importing high-yield and quality breeding technologies for major species with export potential that are not yet available domestically (including expenditure for surveying abroad to select aquatic breeding technologies)- Expenditure for producing and nurturing original seeds, new seeds, valuable seeds to produce parent seeds for local areas (including: seeds, feed, disease prevention drugs...)- Expenditure for transferring breeding technology to localities- Expenditure for producing aquatic seeds to release into natural waters according to plans and projects involving multiple localities, approved by the Prime Minister- Expenditure for constructing or upgrading some existing breeding centers to become national regional breeding centers according to plans approved by the Prime Minister- Expenditure for training and instructing breeding techniques to provincial breeding staff- Expenditure for information dissemination, purchasing, printing, and distributing publications to guide breeding techniques- Expenditure for inspection, interim review, and final evaluation of the breeding program.

2.2. For projects approved and implemented by localities:

- Expenditure for preserving and protecting aquatic genetic resources at breeding stations and farms- Expenditure for transferring breeding technology to organizations, households, and individuals involved in producing seeds for the market.

- Expenditure for producing aquatic seeds to release into natural waters according to plans and projects approved by the People's Committee of the province or centrally-administered city, after receiving comments from the Ministry of Aquatic Resources and the Ministry of Science and Technology and Environment- Expenditure for training and instructing breeding techniques to organizations, households, and individuals involved in producing seeds- Expenditure for information dissemination, purchasing, printing, and distributing publications to guide breeding techniques- Expenditure for inspection, interim review, and final evaluation of the breeding program.

- 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 local budget capacity by the Chairman of the Provincial People's Committee or centrally-administered city. In cases where localities have a need to import original seeds, new seeds, valuable seeds with potential for domestication for large-scale production; Importing high-yield and quality breeding technologies for major species with export potential that are not yet available domestically, a project must be established and approved by the Provincial People's Committee after receiving a technical assessment from the Ministry of Aquatic Resources.

3/ Financial management work

3.1. Management, use, and settlement of funds shall be carried out in accordance with Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the decentralization, preparation, implementation, and settlement of the state budget. This circular provides additional guidance on specific points as follows:

3.1.1. Budget preparation:

Annually, based on planning, content of expenditures stipulated in this circular, economic and technical standards approved by competent authorities, 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) 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 it in detail according to units, types of expenditure, and budget items and sends it to the Ministry of Finance.

The Department of Aquatic Resources or the Department of Agriculture and Rural Development allocates it in detail according to units, types of expenditure, and budget items and sends it to the Department of Finance and Price Control. 3.1.3. Allocation of funds:

Pursuant to the budget estimate assigned and the progress in implementing the tasks, the Ministry of Finance allocates funds to the Ministry of Fisheries for distribution or payment under contracts to the units executing the tasks. The Department of Finance and Prices allocates funds to the Department of Fisheries or the Department of Agriculture and Rural Development for distribution or payment under contracts to the units executing the tasks. 3.1.4. Final report on settlement of fundsAt the end of each quarter and year, the unit using funds for the aquatic seed program must settle the funds used according to Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance on accounting regulations for administrative and public service units and detail according to each project. The Ministry of Fisheries, the Department of Fisheries, or the Department of Agriculture and Rural Development shall be responsible for reviewing and consolidating the final reports and submitting them to the financial authority at the same level. The financial authority shall be responsible for examining and notifying the annual review of the final report to the fisheries agency according to regulations.

3.2. Management, allocation, and settlement of expenditures with investment construction characteristics shall be carried out in accordance with Circular No. 96/2000/TT-BTC dated September 28, 2000 of the Ministry of Finance on guiding management and settlement of investment capital and operational capital with investment characteristics and construction from state budget sources.

3.3. Recovery of funds

3.3.1. For projects producing parent seeds for supply to centers, stations, and farms for aquatic seed production, which are guaranteed funding by the central budget; the supplied seeds shall be recovered at market prices and fully remitted to the central budget. 3.3.2. For local projects producing parent seeds for market supply, which are fully funded by the local budget; the supplied seeds shall be recovered at market prices and fully remitted to the local budget.

3.3.3. For seed projects where organizations, households, or individuals self-fund the production of aquatic seeds, and receive partial funding support from the provincial People's Committee from the local budget, there is no need to repay the local budget support already received.

3.4. Inspection work.

The Fisheries Agency shall coordinate with the financial authority at the same level to organize regular or spot inspections of the implementation and use of funds for the aquatic seed program to ensure that the funds are used for their intended purpose and effectively.

This circular applies to incentive projects for developing aquatic seeds implemented from 2001 onwards. Any difficulties encountered during implementation should be reported to the Joint Ministries for study and appropriate amendments./.