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

JOINT CIRCULAR

Guidelines on financial management regimes for projects promoting 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 decentralization of management, preparation, implementation, and settlement of the state budget; and 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 certain policies to encourage the development of aquatic seed.

The Ministry of Finance and the Ministry of Aquatic Resources jointly issue guidelines on financial management regimes for projects promoting the development of aquatic seed funded 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 Circular applies to projects promoting the development of aquatic seed approved by competent authorities in accordance with Point 1, Article 4 of Decision No. 103/2000/QĐ-TTg dated August 25, 2000 of the Prime Minister on certain policies to encourage the development of aquatic seed. The project promoting the development of aquatic seed approved by which level shall be funded by the state budget at that level.

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 Institutes and Research 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 breeding technology for major species with export potential that are not yet available domestically (including expenditure for surveying abroad to select breeding technology for aquatic resources).

- 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 breeding technology for aquatic resources to localities.

- Expenditure for producing aquatic seeds to release into natural waters according to planning, plans, and projects related to multiple localities approved by the Prime Minister.

- Expenditure for constructing or upgrading some existing breeding centers to become national regional breeding centers according to planning approved by the Prime Minister.

- Expenditure for training and instructing breeding techniques for provincial-level breeding staff.

- Expenditure for information dissemination, purchasing, printing, and distributing publications to guide breeding techniques for aquatic resources.

- 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 for aquatic resources to organizations, households, and individuals involved in breeding aquatic resources for the market.

- Expenditure for producing aquatic seeds to release into natural waters according to planning, plans, and projects approved by the Chairman of the Provincial People's Committee, directly under the Central Government, 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 for organizations, households, and individuals engaged in breeding aquatic resources.

- Expenditure for information dissemination, purchasing, printing, and distributing publications to guide breeding techniques for aquatic resources.

- 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, producing offspring seeds for the market (including: seeds, feed, disease prevention drugs). The level of support is determined based on the locality’s budget capacity by the Chairman of the Provincial People's Committee, directly under the Central Government.

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 breeding technology 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 technical assessment 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 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, plans, expenditure contents stipulated in this Circular, economic and technical norms 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 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 content, 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 content, and budget item, and sends it to the Department of Finance and Price Control.

3.1.3. Disbursement of Funds:

Based on the allocated budget and the progress of tasks, the Ministry of Finance disburses funds by quota to the Ministry of Aquatic Resources for distribution or payment according to contracts to implementing units. The Department of Finance and Price Control disburses funds by quota to the Department of Aquatic Resources or the Department of Agriculture and Rural Development for distribution or payment according to contracts to implementing units.

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 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 service units and detailed 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 consolidating the settlement reports and sending them to the finance authority at the same level. The finance authority is responsible for auditing and announcing the annual settlement review results to the aquatic resources authority 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.