Decree No. 56/2020/ND-CP on management and use of official development assistance (ODA) capital and concessional loans from foreign sponsors.

DECREE

Regarding the management and utilization of official development assistance (ODA) funds

and preferential loans from foreign sponsors

^__________

 

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Bidding dated November 26, 2013;

Pursuant to the Law on Construction promulgated on June 18, 2014;

On the basis of the Investment Law dated November 26, 2014;

Pursuant to the Environmental Protection Law on June 23, 2014;

Pursuant to the ASEAN Framework Agreement on Facilitation of Intra-Regional Land Transport signed on December 10, 2009;

Pursuant to the Public Debt Management Law dated November 23, 2017;

Pursuant to the Law on Public Investment dated June 13, 2019;

At the proposal of the Minister of Planning and Investment;

Government The Government issues a Decree on the management and utilization of official development assistance (ODA) funds and preferential loans provided by foreign sponsors.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the management and utilization of ODA funds and preferential loans provided by foreign governments, international organizations, intergovernmental or interregional organizations, or governmental organizations authorized by foreign governments (hereinafter referred to collectively as foreign sponsors) to the State or the Government of the Socialist Republic of Vietnam.

Article 2. Applicability

This Decree applies to agencies, organizations, and individuals participating in or related to the activities of managing and utilizing ODA funds, preferential loans from foreign sponsors, and counterpart funds from the Vietnamese side.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. The Steering Committee for programs and projects using ODA funds and preferential loans (hereinafter referred to as "Steering Committee") is an organization established by the competent agency managing programs and projects using ODA funds and preferential loans (hereinafter referred to as "program/project") with the participation of authorized representatives of relevant agencies to direct, coordinate, and supervise the implementation of the program/project. In certain cases, based on agreement with foreign sponsors, the Steering Committee may include representatives of foreign sponsors.

2. The Management Board for programs and projects using ODA funds and preferential loans (hereinafter referred to as "Project Management Board") is an organization established to assist the competent agency and project owner in managing and implementing one or more programs/projects.

3. A program is a set of activities and projects using ODA funds and preferential loans that are related to each other and may involve one or more sectors, fields, multiple regions, and different subjects aimed at achieving one or more specific goals, implemented over one or more phases.

4. A program with policy framework is a program where the disbursement of ODA funds and preferential loans from foreign sponsors is linked to the commitment of the Vietnamese Government to develop and implement policies, institutions, and solutions for socio-economic development according to agreed scale and timeline between the parties.

5. Regional and global programs/projects (hereinafter collectively referred to as "Regional Programs/Projects") are programs/projects funded on a global scale or for a group of countries within a region or multiple regions to carry out cooperation activities to achieve specific goals for the benefit of participating parties and the common good of the region or the world. Vietnam's participation in these programs/projects can take two forms:

a) Participating in one or more activities already designed by foreign sponsors within the Regional Programs/Projects;

b) Implementing activities to provide funding for Vietnam to build and implement programs/projects within the framework of the Regional Programs/Projects.

6. An industry-oriented access program is a program using ODA funds and preferential loans where foreign sponsors base their support on the development plan of a sector or field to ensure synchronized, sustainable, and effective development of that sector or field.

7. The competent agency managing programs and projects using ODA funds and preferential loans (hereinafter referred to as "Competent Agency") is a central agency of political organizations; the Supreme People's Procuracy; the Supreme People's Court; an agency of the National Assembly; the State Audit Office; the Office of the President; ministries, ministerial-level agencies, government agencies, provincial People's Committees (hereinafter collectively referred to as "Provincial People's Committees"); central agencies of the Vietnam Fatherland Front and political-social organizations; political-social-professional organizations, social organizations, and social-professional organizations performing tasks assigned by state authorities; and other agencies and organizations assigned public investment plans with programs and projects using ODA funds and preferential loans.

8. The project owner of programs and projects using ODA funds and preferential loans is the unit directly assigned by the Competent Agency to manage or jointly implement the program/project.

9. The domestic financial mechanism applicable to programs and projects using ODA loans and preferential loans (hereinafter referred to as "domestic financial mechanism") includes regulations on the use of ODA loans and preferential loans from the state budget for programs and projects, including:

a) Full allocation;

b) Partial loan repayment with a specific loan repayment ratio;

c) Full loan repayment;

d) Loan repayment method: Without credit risk or with credit risk.

10. Technical assistance projects are projects with the goal of supporting policy research, institutional, professional, and operational work, enhancing capacity through activities such as providing domestic and international experts, training, materials and documents, study tours both domestically and internationally, equipment support, and demonstration model construction. Technical assistance projects include independent technical assistance projects and technical assistance projects to prepare investment projects.

11. Investment program/project proposal is a document describing the context, necessity, objectives, scope, main results, expected implementation time, total estimated capital and capital structure, preliminary economic and social impact assessment (if any), proposal for the domestic financial mechanism, debt balancing plan, and impact on the medium-term public investment plan of the Competent Agency as the basis for the competent authority to decide on approving the Investment Proposal Report or the Preliminary Feasibility Study Report.

12. International treaties on ODA funds and preferential loans are international treaties under the Law on International Treaties concerning the receipt, management, and utilization of ODA funds and preferential loans, including:

a) A framework international agreement on ODA and concessional loans is an international agreement relating to strategy, policy, cooperation frameworks, priority areas; principles and conditions that must be adhered to in providing and using ODA and concessional loans; commitments of ODA and concessional loans for one year or multiple years, and other contents agreed upon by the parties.

b) A specific international agreement on ODA and concessional loans is an international agreement concerning specific contents related to objectives, activities, implementation timeframes, results to be achieved; financing conditions, funds, capital structure, financial conditions of loans, and repayment schedules; management procedures; obligations, responsibilities, authorities of the parties in managing and implementing programs and projects using ODA and concessional loans, and other contents agreed upon by the parties.

13. An agreement on ODA and concessional loans is a written agreement on ODA and concessional loans signed on behalf of the Government of the Socialist Republic of Vietnam, not an international agreement, including:

a) A framework agreement is an agreement relating to strategy, policy, cooperation frameworks, priority areas; principles and conditions that must be adhered to in providing and using ODA and concessional loans; commitments of ODA and concessional loans for one year or multiple years, and other contents agreed upon by the parties.

b) A specific agreement is an agreement on ODA and concessional loans concerning objectives, activities, implementation timeframes, results to be achieved; financing conditions, funds, capital structure, financial conditions of loans, and repayment schedules; management procedures; obligations, responsibilities, authorities of the parties in managing and implementing programs and projects using ODA and concessional loans, and other contents agreed upon by the parties.

14. Budget support is a method of providing non-reimbursable ODA and concessional loans, whereby the assistance amount is directly transferred into the state budget, managed and used in accordance with state budget regulations and procedures to achieve the set goals based on agreements with foreign donors, including general budget support and targeted budget support.

15. A service bank is a bank chosen by the user (project owner) to conduct transactions for projects using ODA loans and concessional loans, based on the opinion of the State Bank of Vietnam regarding banks qualified to serve as service banks for the project.

16. Non-project aid is a method of providing non-reimbursable ODA in the form of individual grants that do not constitute specific projects, such as cash, goods, services, experts to carry out conference, seminar, training, research, survey, and training activities.

17. The decision on the implementation of technical assistance projects and non-project ODA (hereinafter referred to as "Implementation Decision") is a Prime Minister's decision on the implementation of technical assistance projects and non-projects (excluding technical assistance projects using non-reimbursable ODA to prepare investment projects) including main contents: Project name, non-project and donor, co-financing from abroad; name of the supervising agency; objectives; total funding serving as the basis for the supervising agency to coordinate with foreign donors to approve the project documentation for technical assistance and non-projects.

18. Project documentation for technical assistance and non-project ODA (hereinafter referred to as "Project Documentation") is a document presenting the context, necessity, objectives, main contents, key activities, results, implementation timeframe, economic, social, environmental benefits, total funding, sources and capital structure, other resources, financing methods, donor conditions (if any), organizational management forms approved by the supervising agency as the basis for implementing technical assistance and non-project projects.

19. ODA and concessional loans are sources of foreign donor funds provided to the State or the Government of the Socialist Republic of Vietnam to support development, ensure welfare and social security, including:

a) Non-reimbursable ODA is an ODA fund that does not need to be repaid to the foreign donor.

b) ODA loan is a foreign loan containing at least 35% concessionary component for tied loans related to procurement of goods and services according to the donor's regulations, or at least 25% for untied loans. The calculation method for the concessionary component is specified in Appendix I attached to this Decree.

c) Concessional loan is a foreign loan with more favorable conditions than commercial loans but the concessionary component has not met the ODA loan standards stipulated in point b of this clause.

20. Counterpart funds are contributions from Vietnam (in kind or in cash) in programs and projects using ODA and concessional loans for preparation and implementation, allocated from central government budgets, local government budgets, self-arranged by the project owner, contributions from beneficiaries, and other legitimate sources.

21. Blended funds are funds combined from various ODA and concessional loans with different levels of concessionary components to increase the favorability of the loan for programs and projects.

Article 4. Methods of providing ODA funds and preferential loans

The methods of providing ODA funds and preferential loans include:

1. Programs.

2. Projects.

3. Non-project.

4. Budget support.

Article 5. Prioritization of ODA funds and preferential loans usage

1. Non-repayable ODA funds shall be prioritized for implementing programs and projects to develop socio-economic infrastructure; enhance capacity; support policy formulation, institutional development, and reforms; prevent, mitigate, and adapt to natural disasters and climate change; social welfare; prepare investment projects or co-finance projects using preferential loans to increase the loan's preferential component.

2. ODA loans shall be prioritized for programs and projects in the fields of health, education, vocational training, adapting to climate change, environmental protection, and essential economic infrastructure that cannot directly recover capital.

3. Preferential loans shall be prioritized for programs and projects borrowing to re-lend according to the law on re-lending ODA loans and foreign preferential loans of the Government; programs and projects within the State budget expenditure tasks in the field of socio-economic infrastructure development.

4. Other priority cases shall be implemented according to the Prime Minister's Decision on Guidelines for Attracting, Managing, and Using ODA Funds and Preferential Loans from Foreign Donors during each period.

Article 6. Content and Basic Principles in State Management of ODA Funds and Preferential Loans

1. Content of State Management of ODA Funds and Preferential Loans:

a) Drafting, promulgating, and organizing the implementation of regulatory legal documents on managing and utilizing ODA funds and preferential loans;

b) Drafting and organizing the implementation of Proposals on attracting, managing, and utilizing ODA funds and preferential loans for each period to support the implementation of the five-year socio-economic development plan; solutions and policies to manage and utilize these sources of funds effectively;

c) Monitoring and providing information on managing and utilizing ODA funds and preferential loans;

d) Supervising, evaluating, inspecting, and auditing the situation and results of managing and utilizing ODA funds and preferential loans in accordance with the provisions of the law.

2. Basic Principles in State Management of ODA Funds and Preferential Loans:

a) ODA and preferential loans shall be used for investment development expenditures, not for recurrent expenditures. Foreign loans shall not be used to pay taxes, various fees, interest on borrowed money, purchase cars (except specialized cars approved by competent authorities), spare parts for post-project operation, land clearance costs, and project management board operating costs;

b) The Government shall uniformly manage state affairs regarding ODA funds and preferential loans based on ensuring effective use of funds and debt repayment capability; implementing decentralization linked to responsibilities, powers, and capabilities of central ministries and agencies, localities; ensuring coordination in management, supervision, and evaluation among relevant agencies according to current legal regulations;

c) Ensuring transparency and accountability in policies, procedures, and processes for mobilizing, managing, and utilizing ODA funds and preferential loans between sectors and regions, implementation status, and results of using ODA funds and preferential loans;

d) Announcing information about cooperation policies and priority areas of foreign donors on the Government Portal System (chinhphu.vn; mpi.gov.vn; mof.gov.vn; mofa.gov.vn);

đ) Preventing and combating corruption, loss, and waste in the management and utilization of ODA funds and preferential loans, preventing and handling such actions in accordance with the law;

e) Method of determining investment development items under the State budget: Determination of investment development items shall be carried out in accordance with the Public Investment Law, the State Budget Law, the Construction Law, and related legal documents.

Article 7. Principles for applying the domestic financial mechanism to ODA loans and concessional loans

1. For programs and projects under the central government's expenditure responsibilities: The entire ODA loan and foreign concessional loan capital shall be allocated from the central budget.

2. For investment programs and projects under local government's expenditure responsibilities: A portion or the entire ODA loan and foreign concessional loan capital may be borrowed back from the central budget according to the laws on borrowing back ODA loans and foreign concessional loans by the Government.

For programs and projects under local government's expenditure responsibilities using ODA loans and foreign concessional loans as the state's participation in public-private partnership (PPP) projects: The entire ODA loan and foreign concessional loan capital shall be borrowed back from the central budget according to the laws on borrowing back ODA loans and foreign concessional loans.

3. For programs and projects with the potential to fully or partially recover capital: The entire or a portion of the ODA loan and foreign concessional loan capital may be borrowed back from the central budget according to the laws on borrowing back foreign loans by the Government.

Article 8. Procedures and processes for managing and utilizing ODA funds and concessional loans

1. For programs and projects using ODA loans and concessional loans; investment programs using non-reimbursable ODA funds; technical assistance projects using non-reimbursable ODA funds preparing investment projects:

a) Preparing, selecting, and approving the program and project proposal;

b) Officially notifying the foreign donor about the approved program and project proposal;

c) Preparing, reviewing, and deciding on the investment orientation of the program and project;

d) Officially notifying the foreign donor about the investment orientation decision of the program and project and requesting consideration for funding;

đ) Preparing, reviewing, and deciding on the investment of the program and project;

e) Depending on the donor's regulations, performing one of the following procedures: Signing international agreements; signing agreements on ODA funds and concessional loans; signing exchange documents on investment projects using non-reimbursable ODA funds;

g) Managing implementation and financial management;

h) Completing and transferring results.

Investment programs using non-reimbursable ODA funds and technical assistance projects using non-reimbursable ODA funds preparing investment projects do not need to follow the provisions at points a and b of this clause.

2. For technical assistance projects and non-project activities using non-reimbursable ODA funds:

a) Preparing project and non-project documents;

b) Deciding on the implementation orientation for projects and non-project activities specified in Clause 1, Article 23 of this Decree;

c) Reviewing and approving project and non-project documents;

d) Officially notifying the foreign donor about the approval of project and non-project documents and requesting consideration for funding;

đ) Depending on the foreign donor's regulations, performing one of the following procedures: Signing international agreements; signing agreements on non-reimbursable ODA funds; signing exchange documents on technical assistance projects and non-project activities;

e) Managing implementation and financial management;

g) Completing and transferring results.

3. For budget support:

a) Preparing and deciding on the acceptance orientation for budget support;

b) Signing international agreements, agreements on ODA funds and concessional loans for budget support;

c) Managing implementation and financial management;

d) Completing and transferring results.

4. For programs and projects using blended finance mechanisms: The competent authority shall implement the procedures and processes for programs and projects using ODA loans and concessional loans as stipulated in Clause 1 of this Article.

Article 9. Policy on accepting budget support grants

1. The procedures for deciding on the policy to accept general budget support grants shall be as follows:

a) In cases where the general budget support grant is managed by ministries, agencies under the Government, or provincial People's Committees: The managing agency shall submit a document to the Ministry of Planning and Investment and the Ministry of Finance along with documentation regarding the budget support grant, clearly stating the context, necessity, objectives, contents, main activities, results, socio-economic benefits; total capital, sources and structure of capital, other resources; conditions for receiving the budget support grant, rights and obligations; funding methods and organizational management forms; local budget balance, loan usage plans, local budget repayment capacity, and payment commitment for debt repayment (for general budget support grants provided to provincial People's Committees for full re-lending);

b) In cases where the general budget support grant for the state budget is managed by the Ministry of Finance: The Ministry of Finance shall submit documentation regarding the budget support grant to the Ministry of Planning and Investment, clearly stating the situation of central budget balance, and anticipated deficit compensation plans;

c) Based on the documentation specified in point a of this clause, the Ministry of Finance shall assess the state budget balance situation; conditions for receiving state budget support; central and local budgets shall propose loan amounts, loan usage plans, lending mechanisms for re-lending (for general budget support grants intended for provincial People's Committees to fully re-lend), and submit them to the Ministry of Planning and Investment;

d) Based on the consolidated opinions of the Ministry of Finance as stipulated in points b and c of this clause and the opinions of related agencies, the Ministry of Planning and Investment shall take the lead in reporting to the Prime Minister on the necessity, objectives, contents, main activities, results, socio-economic benefits, total capital, sources and structure of capital, other resources, conditions for receiving the budget support grant, rights and obligations, funding methods, and organizational management forms;

đ) The Prime Minister shall consider and decide on the policy to accept budget support grants as the basis for negotiating, signing, and accepting general budget support grants according to regulations.

2. The procedures for deciding on the policy to accept targeted budget support grants shall be as follows:

a) The managing agency shall submit a document to the Ministry of Planning and Investment and the Ministry of Finance along with documentation regarding the budget support grant as specified in point a of Clause 1 of this Article, clearly stating the sectoral and field budget situation, and proposed plans for using funds for specific objectives;

b) The Ministry of Finance shall assess the sectoral and field budget situation; the ability to accept budget support to achieve the objectives; conditions for receiving budget support; implementation of commitments, and submit to the Ministry of Planning and Investment;

c) Based on the consolidated opinions of the Ministry of Finance as stipulated in point b of this clause and the opinions of related agencies, the Ministry of Planning and Investment shall take the lead in reporting to the Prime Minister for approval of the policy to accept targeted budget support grants, clearly detailing the list of programs and projects using targeted budget support grants, and plans for allocating capital to relevant ministries and sectors;

d) The Prime Minister shall examine and approve the policy to accept targeted budget support grants together with the specific list of programs and projects. The procedures for establishing, reviewing, and making investment decisions for specific programs and projects using targeted budget support grants shall comply with relevant laws;

đ) In cases where the specific list of programs and projects using targeted budget support grants has not been determined, the Ministry of Planning and Investment shall take the lead, coordinate with the Ministry of Finance and related agencies to report to the Prime Minister on appropriate reception plans.

Article 10. Participation in regional programs and projects

1. In cases where the managing agency of the regional program or project has not been identified: Based on the proposal to participate in the regional program or project from foreign sponsors, the Ministry of Planning and Investment shall take the lead and coordinate with relevant agencies to submit to the Prime Minister for consideration and decision on Vietnam's participation in the regional program or project and the managing agency thereof.

2. In cases where the managing agency of the regional program or project has been identified: The managing agency shall send a letter to the Ministry of Planning and Investment along with the documentation of the regional program or project provided by the foreign sponsor, clearly stating Vietnam’s rights and obligations when participating. The Ministry of Planning and Investment shall take the lead and coordinate with relevant agencies to submit to the Prime Minister for consideration and decision on participation in the regional program or project.

3. In cases where foreign sponsors provide ODA funds and preferential loans for the construction and implementation of programs and projects within the framework of regional programs and projects: Based on the Prime Minister's decision regarding Vietnam's participation in the regional program or project as stipulated in Clause 1 and Clause 2 of this Article and depending on the type of program or project, the managing agency shall implement the establishment, review, decision on investment orientation, and investment decision or the establishment, review, decision on implementation orientation, and approval of the project document according to the provisions of Chapter II or Chapter III of this Decree.

Article 11. Private Sector Access to ODA Funds and Preferential Loans

1. In accordance with the policy of providing ODA funds and preferential loans by foreign sponsors, the private sector may access ODA funds and preferential loans.

2. Forms of accessing and using ODA funds and preferential loans for the private sector include:

a) Accessing ODA funds and preferential loans that ministries, central agencies, provincial People's Committees use as project preparation capital and support bidding to select investors, the state's share in PPP projects according to current laws on PPP and specific international treaties, agreements on ODA funds and preferential loans;

b) Accessing and using ODA funds and preferential loans through participation in implementing support programs and projects for the private sector managed by the competent authority.

Chapter II

ESTABLISHMENT, REVIEW, DECISION ON INVESTMENT ORIENTATION AND INVESTMENT DECISION FOR PROGRAMS AND PROJECTS USING ODA LOANS AND PREFERENTIAL LOANS; PROGRAMS AND PROJECTS USING NON-REPAYABLE ODA FUNDS AND TECHNICAL ASSISTANCE PROJECTS USING NON-REPAYABLE ODA FUNDS PREPARATION OF INVESTMENT PROJECT DOCUMENTSESTABLISHMENT, REVIEW, DECISION

 

Section 1

ON INVESTMENT ORIENTATION FOR PROGRAMS AND PROJECTS

POLICY ON INVESTING IN PROGRAMS AND PROJECTS

Article 12. Authority to Decide on Investment Orientation for Programs and Projects Using ODA Loans and Preferential Loans utilizing ODA funds, preferential loans

1. The authority to decide on investment orientation for national target programs, important national projects, and public investment programs using ODA loans and preferential loans shall be implemented according to the provisions of Clause 1 and Clause 2 of Article 17 of the Public Investment Law.

2. The Prime Minister decides on investment orientation for the following programs and projects:

a) Programs and projects investing using ODA loans and preferential loans, except those specified in Clause 1 of this Article;

b) Programs and projects investing using non-repayable ODA funds in the following cases: group A and group B programs and projects; programs and projects attached to policy frameworks; programs and projects in defense, security, religious fields; sector-based access programs; procurement of goods requiring Prime Minister's approval; Vietnam's participation in regional programs and projects;

c) Technical assistance projects using ODA funds and preferential loans from foreign sponsors to prepare investment projects.

3. The head of the managing agency decides on investment orientation for programs and projects investing using non-repayable ODA funds in group C.

Article 13. Proposing Programs and Projects to Utilize ODA Funds and Preferential Loans

1. Approval Procedures for Proposing Programs and Projects:

a) Ministries, central agencies, and localities shall prepare proposals for programs and projects utilizing ODA loans and foreign preferential loans and submit them to the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies in accordance with the provisions of the law.

b) The Ministry of Finance shall take the lead in determining preferential components, assessing the impact of new loans on public debt safety indicators, establishing domestic financial mechanisms, and reporting to the Prime Minister in accordance with the Public Debt Management Law, while simultaneously sending the report to the Ministry of Planning and Investment.

c) The Ministry of Planning and Investment shall send documents to seek opinions from relevant agencies regarding the proposal for programs and projects. Based on the consolidated opinions of the Ministry of Finance as stipulated in point b of this clause and the opinions of other relevant agencies, the Ministry of Planning and Investment shall assess the necessity of the program and project; conduct a preliminary feasibility and economic-social effectiveness assessment; preliminarily assess environmental impacts (if applicable) and the impact of the program and project on the medium-term public investment plan; select suitable program and project proposals and submit them to the Prime Minister for consideration and decision.

d) The Prime Minister shall consider and approve the proposal for programs and projects with the following contents: Name of the program and project; name of the sponsor and co-sponsor (if any); managing agency; objectives and expected scale; expected implementation period; total estimated investment and capital structure; proposed domestic financial mechanism and other related contents.

2. Documents and Timeframe for Considering Proposals for Programs and Projects:

a) Documents: Proposal for programs and projects according to the model attached as Appendix II to this Decree; document from the managing agency requesting the competent authority to approve the proposal for programs and projects; other related documents (if any).

b) The number of documents sent to the Ministry of Planning and Investment is eight sets.

c) The number of documents sent to the Ministry of Finance is three sets.

d) The timeframe for considering and submitting proposals for programs and projects to the Prime Minister starts from the date when the Ministry of Planning and Investment and the Ministry of Finance receive complete valid documents and shall not exceed forty-five days.

In cases where the documents are invalid or the content of the proposal for programs and projects does not comply with the provisions of Clause 3 of this Article, the Ministry of Planning and Investment and the Ministry of Finance shall provide written comments requesting the managing agency to improve the content of the proposal for programs and projects.

3. Criteria for Selecting Proposals for Programs and Projects:

a) Consistency with strategies, plans, and development plans for the economy and society; public debt safety indicators and repayment capacity; orientation for attracting ODA funds and preferential loans; policies and priorities for providing ODA funds and preferential loans by foreign sponsors.

b) Ensuring economic and social efficiency and sustainability, and environmental protection.

c) Consistency with the ability to balance ODA funds, preferential loans, and counterpart funds.

d) Non-repetition of content in existing programs and projects that have been proposed, investment policies, or investment decisions approved by competent authorities.

4. For multiple projects using the same ODA loan or preferential loan from a foreign sponsor: If the managing agencies of the projects agree and authorize in writing, the authorized agency shall implement the procedures for preparing, selecting, and approving the proposal for programs and projects for the ODA loan or preferential loan in accordance with Clauses 1, 2, and 3 of this Article. Based on the approved proposal for programs and projects by the Prime Minister, the managing agencies of the projects shall implement the procedures and formalities for deciding on investment policies for each project in accordance with Articles 14, 15, 16, 17, and 18 of this Decree.

5. Programs and projects investing non-repayable ODA funds and technical assistance projects using non-repayable ODA funds do not need to follow the provisions of this Article for investment project preparation.

Article 14. Procedures and formalities for deciding on investment policies for programs and projects using ODA funds and preferential loans

1. The procedures and formalities for deciding on investment policies for national target programs and important national projects using ODA funds and preferential loans shall be carried out in accordance with the provisions of Articles 19, 20, 21, and Clause 5 of Article 25 of the Public Investment Law.

2. The procedures and formalities for deciding on investment policies for public investment programs using ODA funds and preferential loans within the authority of the Government shall be carried out in accordance with the provisions of Article 22 and Clause 6 of Article 25 of the Public Investment Law.

3. The procedures and formalities for deciding on investment policies for Group A projects using ODA funds and preferential loans shall be carried out in accordance with the provisions of Article 23 and Clause 7 of Article 25 of the Public Investment Law.

4. The procedures and formalities for deciding on investment policies for programs and projects using ODA funds and preferential loans within the authority of the Prime Minister, except for Group A projects, shall be carried out in accordance with the provisions of Clause 8 of Article 25 of the Public Investment Law, specifically as follows:

a) The managing agency sends the Ministry of Planning and Investment a report proposing the investment policy.

b) The Ministry of Planning and Investment leads the review of the report proposing the investment policy, sources of funding, and the ability to balance funds, and submits it to the Prime Minister.

c) The Prime Minister examines and decides on the investment policy.

5. The procedures and formalities for deciding on investment policies for programs and projects within the authority of the head of the managing agency shall be carried out in accordance with the provisions of Clause 9 of Article 25 of the Public Investment Law, specifically as follows:

a) The managing agency seeks opinions from the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies regarding the report proposing the investment policy.

b) Based on the opinions of these agencies, the managing agency organizes the review and decides on the investment policy.

6. The Ministry of Planning and Investment officially informs foreign sponsors about the decision to approve the investment policy for programs and projects and requests consideration for sponsorship.

7. In cases where the contents of the Preliminary Feasibility Study Report and the Report Proposing the Investment Policy differ from the approved Program Proposal: The managing agency supplements the report detailing the changes compared to the approved Program Proposal in the report requesting the preliminary feasibility study and the report proposing the investment policy for the program and project according to Point b, Clause 1, Article 15 of this Decree.

8. The preliminary environmental impact assessment is part of the Preliminary Feasibility Study Report or the Report Proposing the Investment Policy. The competent authority bases its decision on the preliminary environmental impact assessment according to Article 99 of the Public Investment Law. The content of the preliminary environmental impact assessment is implemented according to the Government's detailed regulations on certain provisions of the Public Investment Law.

Article 15. Documents, contents, and time for reviewing the Preliminary Feasibility Study Report and the Report Proposing the Investment Policyconcerning the classification and determination of state management authority in the field of crop production for programs and projects using ODA funds and preferential loans

1. The documents for reviewing the Preliminary Feasibility Study Report and the Report Proposing the Investment Policy for programs and projects using ODA funds and preferential loans include:

a) A request for the competent authority to decide on the investment policy for the program or project according to the model attached as Appendix IVa to this Decree;

b) A request for reviewing the Preliminary Feasibility Study Report and the Report Proposing the Investment Policy for the program or project according to the model attached as Appendix IVb to this Decree;

c) The approval document for the Program Proposal issued by the competent authority;

d) The internal review report of the managing agency on the investment policy for programs and projects using ODA funds and preferential loans;

đ) The Preliminary Feasibility Study Report or the Report Proposing the Investment Policy for the program or project according to the model attached as Appendix III to this Decree;

e) The report on the implementation status of the program or project in the previous phase (for programs and projects that continue in the new phase after being implemented in the previous phase);

g) The opinion of the People's Council at the provincial level for Group A projects using ODA funds and preferential loans prepared by the Provincial People's Committee according to Point c, Clause 1, Article 23 of the Public Investment Law;

h) Other related documents (if any);

2. The minimum number of review documents sent to the Review Board or the leading review agency is ten sets.

3. The content of the review of the investment policy for public investment programs using ODA funds and preferential loans includes:

a) Compliance with criteria for determining public investment programs;

b) Compliance with legal provisions in the content of the documents submitted for review;

c) Compliance with strategic goals; regional and territorial socio-economic development plans; industry and sector development master plans; and related master plans as prescribed by laws on planning;

d) The contents stipulated in Article 29 of the Public Investment Law, including specific reviews of the basic components of the program such as objectives, scope, scale, investment targets, time frame, progress, and planned capital allocation; sources of funding and the ability to balance funds; mobilization of other sources of funding and resources;

đ) Economic and social benefits, environmental protection, and sustainable development.

4. The content of the review of the investment policy for programs and projects using ODA funds and preferential loans includes:

a) The necessity of investment;

b) Compliance with legal provisions in the content of the documents submitted for review;

c) Compliance with strategic goals; related plans and master plans as prescribed by laws on planning;

d) Compliance with project classification criteria as prescribed by the Public Investment Law;

đ) The contents stipulated in Articles 30 and 31 of the Public Investment Law, including specific reviews of the basic components of the project such as objectives, scale, investment form, scope, location, land area required, time frame, progress, main technology selection plan, environmental protection solutions, sources of funding and the ability to balance funds; the ability to recover capital and repay debt in case of loan usage; planned capital allocation;

e) Economic and social benefits, environmental protection, and sustainable development.

5. The competent authority responsible for reviewing the feasibility study report and the proposal report on investment orientation of programs and projects shall be responsible for soliciting opinions from the agency assigned to review the sources of funding and the ability to balance funds for programs and projects in accordance with Article 33 of the Public Investment Law during the process of reviewing the feasibility study report and the proposal report on investment orientation of programs and projects.

6. The time limit for reviewing the proposal report on investment orientation and the feasibility study report of programs and projects shall be as follows from the date the Review Board or the competent authority responsible for reviewing receives complete and valid files:

a) National Target Programs: Not exceeding 60 days;

b) Public Investment Programs (excluding National Target Programs): Not exceeding 45 days;

c) Class A Projects: Not exceeding 45 days;

d) Other projects not specified in points a, b, and c of this Clause: Not exceeding 30 days;

In cases where the submitted files are not valid or the contents of the feasibility study report and the proposal report on investment orientation of programs and projects do not comply with the provisions of Articles 29, 30, and 31 of the Public Investment Law, within a period not exceeding 10 days from the date of receiving the files, the Review Board or the competent authority responsible for reviewing shall issue written comments to the agency submitting the files for supplementary submission or completion of the contents of the feasibility study report and the proposal report on investment orientation of programs and projects.

7. In cases where it is necessary to extend the time limit for reviewing the feasibility study report and the proposal report on investment orientation of programs and projects, the Review Board or the competent authority responsible for reviewing must:

a) Report to the Prime Minister for permission to extend the time limit for reviewing the feasibility study report and the proposal report on investment orientation of programs and projects under the jurisdiction of the National Assembly, Government, and Prime Minister for making investment orientation decisions;

b) Report to the head of the managing agency for permission to extend the time limit for reviewing the proposal report on investment orientation of programs and projects under the jurisdiction of the managing agency for making investment orientation decisions;

c) The extended time limit shall not exceed the corresponding review time limit prescribed in Clause 6 of this Article.

8. The Review Board or the competent authority responsible for reviewing the feasibility study report of Class A projects and the proposal report on investment orientation of programs and projects shall submit the review report according to the following regulations:

a) For public investment programs: Submit to the managing agency and the competent authority with the power to make investment orientation decisions;

b) For Class A projects under the jurisdiction of the Prime Minister: Implement in accordance with Clause 4 of Article 23 of the Public Investment Law to submit to the Prime Minister;

c) For other projects not specified in points a and b of this Clause: Submit to the agency submitting the review and the competent authority with the power to make investment orientation decisions.

Article 1u 16. Documents submitted to the competent authority and the time limit for deciding on investment orientation of programs and projects utilizing ODA funds, preferential loans

1. The documents submitted to the competent authority for deciding on investment orientation of programs and projects using ODA and preferential loans include:

a) The documents prescribed in Clause 1 of Article 15 of this Decree, wherein the contents in the submission letter and the feasibility study report and the proposal report on investment orientation prescribed in points a and b of Clause 1 of Article 15 of this Decree have been completed according to the review report of the Review Board or the competent authority responsible for reviewing;

b) The review report of the Review Board or the competent authority responsible for reviewing on the investment orientation of programs and projects according to the model attached as Appendix IVc to this Decree;

2. The number of documents submitted to the competent authority for deciding on investment orientation of programs and projects prescribed in Clause 1 of this Article is five sets of documents.

3. The time limit for deciding on investment orientation of programs and projects from the date the competent authority for deciding on investment orientation receives complete and valid documents is as follows:

a) Public Investment Programs (excluding National Target Programs): Not exceeding 20 days;

b) Class A Projects: Not exceeding 15 days;

c) Other projects not specified in points a and b of this Clause: Not exceeding 10 days.

4. Within 15 days from the date the competent authority for deciding on investment orientation of programs and projects receives the documents, the managing agency shall send the Ministry of Planning and Investment and the Ministry of Finance the decision on investment orientation of programs and projects that have been approved by the competent authority.

Article 17. Activities to be carried out before implementation

The managing agency shall carry out activities prior to implementation during the preparatory stage for the program or project, including:

1. After the investment orientation has been decided by the competent authority, the managing agency:

a) Develops and submits to the competent authority for approval the framework policy on resettlement during the review of the program or project documentation and investment decision;

b) Establishes a plan for selecting contractors; prepares tender invitation documents, prequalification documents, tender documents, and request documents.

2. The funds for carrying out pre-implementation activities shall be allocated by the project sponsor from the project preparation fund.

Article 18. Main contents of the Decision on Investment Orientation for programs and projects using ODA funds and preferential loans

1. Name of the program or project.

2. Name of the sponsor, co-sponsor from abroad.

3. Name of the managing agency.

4. Objectives, scale.

5. Location, time frame.

6. Total investment amount, capital structure comprising:

a) Non-repayable ODA funds, ODA loans, preferential loans (in the original currency of the sponsor);

b) Matching funds.

7. Domestic financial mechanism and loan rescheduling method for the program or project.

Article 19. Adjustment of Investment Orientation for programs and projects using ODA funds and preferential loans

1. The authority to decide on adjusting the investment orientation for programs and projects is stipulated in Clause 1, Article 34 of the Public Investment Law.

2. In cases where adjustments to the program or project lead to changes in the main contents of the Decision on Investment Orientation as specified in Article 18 of this Decree, the procedures and formalities for deciding on the adjustment of the investment orientation shall be carried out as follows:

a) For public investment programs, national key projects, and Group A projects: Implemented according to the provisions at points a, b, and c, Clause 2, Article 34 of the Public Investment Law;

b) For programs and projects under the authority of the Prime Minister to decide on investment orientation, excluding Group A projects: Implemented according to the provisions of Clause 4, Article 14 of this Decree;

c) For programs and projects under the authority of the head of the managing agency to decide on investment orientation: Implemented according to the provisions of Clause 5, Article 14 of this Decree;

d) The documents submitted to the competent authority and the time limit for deciding on the adjustment of the investment orientation for the program or project shall be carried out according to the provisions of Articles 15 and 16 of this Decree, clearly stating the reasons and the changed contents compared to the Decision on Investment Orientation.

3. In cases where the total investment amount of the program or project is adjusted due to exchange rate changes; reduction in ODA funds and preferential loans without leading to changes in other contents of the Decision on Investment Orientation as specified in Article 18 of this Decree, the managing agency does not need to follow the procedures and formalities for deciding on the adjustment of the investment orientation as stipulated in Clause 2 of this Article.

Section 2

DECISION ON INVESTMENT OF PROGRAMS AND PROJECTS

Article 20. Authority to Decide on Investment of Programs and Projects utilizing ODA funds, preferential loans

1. The Prime Minister decides on investment for programs and projects using ODA funds and preferential loans as follows:

a) National target programs and national key projects that have been decided on investment orientation by the National Assembly;

b) Public investment programs that have been decided on investment orientation by the Government;

c) Programs and projects using ODA and preferential loans from foreign sponsors in the fields of defense, security, and religion.

2. The head of the managing agency decides on investment for programs and projects using ODA funds and preferential loans not covered by Clause 1 of this Article and is responsible for the effectiveness of these programs and projects.

Article 21. Procedures for establishing, reviewing, and deciding on investment programs and projects utilizing ODA funds, preferential loans

1. Implement as prescribed in Article 41 of the Law on Public Investment.

2. The feasibility study report of the program or project shall be established in accordance with Article 44 of the Law on Public Investment and relevant laws, taking into account the contents of the foreign sponsor's model, ensuring consistency with the contents of the investment policy decision, and harmonizing procedures and formalities between Vietnam and the foreign sponsor.

3. The dossier, content, time limit for review, and decision on investment in programs and projects shall be implemented in accordance with Article 45 of the Law on Public Investment and the Government's detailed regulations on certain provisions of the Law on Public Investment, including:

a) In cases where the program or project borrows entirely or partially from the state budget, the project owner must submit financial capability documents, repayment plans, and other documents as guided by the law on public debt management.

b) Documents related to the program or project in a foreign language must be accompanied by a Vietnamese translation.

c) Within fifteen days from the date the competent authority issues the investment decision for the program or project, the managing agency shall notify the foreign sponsor and the project owner about the investment decision for the program or project, and simultaneously send the investment decision for the program or project (original or certified copy) along with the approved feasibility study report of the program or project, stamped with the seal of the managing agency, to the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies for monitoring and coordination.

Article 22. Adjustment of Programs and Projects Using ODA Funds and Preferential Loans

1. Authority to decide on adjusting programs and projects shall be carried out in accordance with Clause 3 of Article 43 of the Law on Public Investment.

2. Adjustments to programs and projects shall be made in the cases stipulated in Clauses 1 and 2 of Article 43 of the Law on Public Investment.

3. Content, procedures, and formalities for establishing, reviewing, and adjusting programs and projects shall be implemented in accordance with Article 43 of the Law on Public Investment and the Government's detailed regulations on certain provisions of the Law on Public Investment.

4. In cases where the content of the program or project is adjusted during implementation leading to changes in the main content of the investment policy decision: The managing agency shall adjust the investment policy decision in accordance with Article 19 of this Decree before proceeding with the adjustment procedures and formalities for the program or project.

5. In cases where the content of the program or project is adjusted during implementation leading to amendments, supplements, or extensions of specific international treaties or agreements regarding ODA funds and preferential loans: Based on the investment policy decision and the investment decision for the program or project already approved by the competent authority, the managing agency shall cooperate with the proposing agency to amend, supplement, or extend specific international treaties or agreements regarding ODA funds and preferential loans.

Chapter III

ESTABLISHING, REVIEWING, AND DECIDING ON THE IMPLEMENTATION POLICY

AND APPROVING TECHNICAL ASSISTANCE PROJECT DOCUMENTS,

NON-PROJECT ODA FUNDS WITHOUT REPAYMENT

Article 23. Competence to Approve Proposals for Implementation of Technical Assistance Projects and Non-Project Programs and to Approve Project Documentation for Such Projects and Programs

1. The Prime Minister shall approve proposals for implementation of technical assistance projects and non-project programs funded by non-repayable ODA in the following cases: Projects accompanied by policy frameworks; projects and non-project programs in the fields of security, defense, and religion; procurement of goods that require approval from the Prime Minister; Vietnam's participation in regional programs and projects.

2. Heads of managing agencies:

a) Shall approve project documentation for technical assistance projects and non-project programs based on the decision approving the proposal for implementation issued by the Prime Minister as stipulated in Clause 1 of this Article;

b) Shall approve project documentation for technical assistance projects and non-project programs in cases not specified in Clause 1 of this Article and which do not require the procedure for deciding on the proposal for implementation.

Article 24. Preparation of Project Documentation for Technical Assistance Projects and Non-Project Programs

Managing agencies shall cooperate with foreign sponsors to prepare project documentation for technical assistance projects and non-project programs according to the templates attached as Appendix V and Appendix VI to this Decree.

Article 25. Procedure and Formalities for Deciding on Proposals for Implementation of Technical Assistance Projects and Non-Project Programs within the Authority of the Prime Minister

1. Managing agencies shall submit a written request to the competent authority for approval of the proposal for implementation along with project documentation for technical assistance projects and non-project programs to the Ministry of Planning and Investment.

2. Within five working days from the date of receipt of a complete application as stipulated in Clause 1 of this Article, the Ministry of Planning and Investment shall send a letter seeking opinions from relevant agencies. Within ten days from the date of receipt of the letter from the Ministry of Planning and Investment, agencies whose opinions are sought shall submit their comments to the Ministry of Planning and Investment.

3. Within five working days from the date of receipt of comments from relevant agencies, the Ministry of Planning and Investment shall compile and submit to the Prime Minister for consideration and decision.

4. The Prime Minister shall consider and decide on the proposal for implementation of projects and programs including the following contents:

a) Name of the project or program;

b) Sponsor and co-sponsor (if any);

c) Objectives;

d) Total amount and structure of funding sources (non-repayable ODA and counterpart funding).

5. In cases where the content of the project documentation is incomplete after compiling opinions from relevant agencies, the Ministry of Planning and Investment shall issue a written request to the managing agency to perfect the content of the project documentation.

Article 26. Procedure and Formalities for Reviewing and Approving Project Documentation for Technical Assistance Projects and Non-Project Programs

1. For projects and programs as stipulated in Clause 1 of Article 23 of this Decree: Managing agencies shall not organize reviews. The head of the managing agency shall base the decision to approve project documentation on the decision approving the proposal for implementation.

2. For projects and programs not stipulated in Clause 1 of Article 23 of this Decree:

a) The managing agency shall take the lead in organizing reviews; submit letters seeking opinions from the Ministry of Planning and Investment, the Ministry of Finance, and other relevant agencies along with project documentation and related documents (if any);

b) Within ten days from the date of receipt of a complete application, agencies whose opinions are sought shall submit comments on the content of the project documentation and related issues, paying attention to the following aspects: necessity and objectives, main results; sources of funding and ability to balance funds, financial mechanisms; conditions of foreign sponsors (if any) and the ability to meet requirements on the Vietnamese side;

c) The review content includes: the appropriateness of the project or program with specific development goals of ministries, sectors, localities, and implementing units; the appropriateness of the implementation method; funding and ability to balance funds, financial mechanisms; rationality in budget allocation for key items; commitments, preconditions, and other conditions of foreign sponsors and participating parties (if any); effectiveness, applicability of results to practice, and sustainability after completion; opinions that have been agreed upon or remain different among parties;

d) The review dossier includes: the letter requesting approval of project documentation from the project proponent; draft project documentation; comments from relevant agencies; and other related documents (if any) such as: sponsor's documents agreeing with the content of the project or program, notification or commitment to consider sponsorship, memorandum of understanding with the sponsor, report of the expert team conducting the review at the sponsor's request;

đ) Based on the review results, the head of the managing agency shall decide to approve project documentation;

e) The review period for project documentation shall not exceed twenty days from the date of receipt of a complete application;

g) For projects and programs with non-repayable ODA funding up to $200,000, the head of the managing agency shall approve project documentation without being required to seek opinions from relevant agencies.

3. After project documentation has been approved, the managing agency shall notify the Ministry of Planning and Investment, the Ministry of Finance, and other relevant agencies along with the approved project documentation stamped by the managing agency and related documents for monitoring and coordination in implementation.

4. Main contents of the Decision Approving Project Documentation for Technical Assistance Projects and Non-Project Programs:

a) Name of the project or program;

b) Name of the sponsor and co-sponsor (if any);

c) Name of the managing agency and project proponent;

d) Time and location of implementation;

đ) Objectives, activities, and results;

e) Management organization;

g) Total funding and structure of funding sources including: non-repayable ODA (in original currency and converted to Vietnamese dong) and counterpart funding (Vietnamese dong);

h) Other contents.

5. The Ministry of Planning and Investment shall officially notify the foreign sponsor and request consideration of sponsorship.

Article 27. Adjustment of Decision on Implementation Policy and Decision Approving Project Support Technical Documents, Non-project Documents

1. For Decision on Implementation Policy:

a) The managing agency shall send a document to the Ministry of Planning and Investment regarding changes compared to the contents of the Decision on Implementation Policy stipulated in Clause 4, Article 25 of this Decree, along with the adjusted project, non-project documents;

b) The Ministry of Planning and Investment shall take the lead in soliciting opinions from relevant agencies on related change contents, discussing with foreign sponsors about changes in non-repayable ODA capital scale (if any), and compiling and submitting to the Prime Minister for approval;

c) The Prime Minister shall consider and decide on adjusting the implementation policy for projects and non-projects.

2. For Decision Approving Project Support Technical Documents, Non-project Documents:

a) The managing agency shall send a document to the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies regarding changes compared to the contents of the Decision Approving Project Support Technical Documents, Non-project Documents, along with the adjusted project, non-project documents;

b) Based on the opinions of the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies, the head of the managing agency shall decide to approve the adjustment of project support technical documents, non-project documents;

c) In cases where the project, non-project has a non-repayable ODA capital scale of up to 200,000 US dollars, the head of the managing agency adjusts the Decision Approving Project Support Technical Documents, Non-project Documents without being required to solicit opinions from relevant agencies;

d) In cases where the content of the project support technical documents, non-project documents changes leading to exceeding the approval authority specified in Article 23 of this Decree, the managing agency shall implement the procedures and formalities for deciding on the implementation policy as stipulated in Article 25 of this Decree;

đ) For projects, non-projects specified in Clause 1, Article 23 of this Decree: The head of the managing agency bases on the Decision Adjusting Implementation Policy as stipulated in Clause 1 of this Article to decide to approve the adjustment of project support technical documents, non-project documents without having to solicit opinions from relevant agencies.

 

Chapter IV

SIGNING INTERNATIONAL AGREEMENTS AND AGREEMENTS

ON ODA CAPITAL, FAVORABLE LOANS

Section 1

SIGNING INTERNATIONAL AGREEMENTS ON ODA CAPITAL, FAVORABLE LOANS

 

Article 28. Basis for Proposing to Sign International Agreements on ODA Capital, Favorable Loans

1. The basis for proposing to sign framework international agreements on ODA capital, favorable loans is the result of mobilization, cooperation development strategy and policy, priority areas for using ODA capital, favorable loans of Vietnam and foreign sponsors or the decision approving investment policy of programs, projects if linked to specific programs, projects.

2. The basis for proposing to sign specific international agreements on ODA capital, favorable loans:

a) For programs, projects using favorable loan ODA capital, favorable loans and programs, projects investing using non-repayable ODA capital: The feasibility study report of the program, project approved and the decision on investment in the program, project;

b) For technical support projects, non-projects using non-repayable ODA capital: The Decision Approving Project Support Technical Documents, Non-project Documents and Project Support Technical Documents, Non-project Documents.

Article 29. Agencies Proposing to Sign International Agreements on ODA Capital, Favorable Loans

1. The Supreme People's Court, the Supreme People's Procuracy, the State Audit Agency, ministries, ministerial-level agencies, and government agencies are the agencies proposing to the Government to sign specific international agreements on non-repayable ODA capital for programs, projects under their own agencies, except in cases stipulated in Clause 3 of this Article.

2. The Ministry of Finance is the agency proposing to the Government to sign framework and specific international agreements on ODA loans, favorable loans, non-repayable ODA capital for programs, projects using ODA loans, favorable loans, except non-repayable ODA capital as stipulated in Clauses 3 and 4 of this Article.

3. The State Bank of Vietnam is the agency proposing to the Government to sign specific international agreements on non-repayable ODA capital not linked to loans from international financial and monetary organizations and banks represented by the State Bank of Vietnam.

4. The Ministry of Planning and Investment is the agency proposing to the Government to sign framework and specific international agreements on non-repayable ODA capital not linked to loans for programs, projects not specified in Clauses 1, 2, and 3 of this Article.

Article 30. Procedures and formalities for signing, amending, supplementing, and extending international agreements on ODA funds and concessional loans

1. The procedures and formalities for signing, amending, supplementing, and extending international agreements on ODA funds and concessional loans shall be carried out in accordance with the provisions of the Law on International Treaties and Public Debt Management.

2. For programs and projects using ODA loans and concessional loans signed into multiple international agreements according to the phased progress of the project:

a) For the international agreement signed for the first loan: Implement the provisions set forth in Clause 1 of this Article;

b) For the international agreement signed for subsequent loans: Based on the proposal of the managing agency regarding the need for subsequent loans; the approved ceiling of ODA loans and concessional loans by the competent authority in the investment decision; the project progress and disbursement results of previously signed international agreements, the Ministry of Finance shall take the lead, coordinate with the managing agency and relevant agencies to determine the value of subsequent loans, negotiate and reach consensus with the donor, and implement the procedures and formalities stipulated in Clause 1 of this Article.

3. In cases where the international agreement requires the legal opinion of the Ministry of Justice, after receiving all necessary documents in accordance with current laws on issuing legal opinions, the Ministry of Justice shall process the issuance of the legal opinion in accordance with the law.

 

Section 2

SIGNING AGREEMENTS ON ODA FUNDS AND CONCESSIONAL LOANS

Article 31. Basis for Proposing to Sign Agreements on ODA Funds and Concessional Loans

1. For framework agreements on ODA funds and concessional loans: The basis for proposing to sign such agreements is the result of fundraising efforts, cooperation development strategies and policies, priority areas for using ODA funds and concessional loans of Vietnam and foreign donors, or the approval decision on the investment program or project if it is linked to specific programs or projects.

2. For specific agreements on ODA loans and concessional loans: The basis for proposing to sign such agreements is the framework international agreement or framework agreement on ODA loans and concessional loans (in case of signing a framework international agreement or framework agreement) and the investment decision on the program or project.

3. For specific agreements on non-reimbursable ODA funds: In cases where the donor requests the signing of such agreements, the basis for proposing to sign agreements on non-reimbursable ODA funds is the framework international agreement on non-reimbursable ODA funds (in case of signing a framework international agreement) and the Project Document, Non-Project Document, or Feasibility Study Report (for investment projects) that have been approved by the competent authority.

Article 32. Agencies Proposing to Sign Agreements on ODA Funds and Concessional Loans

1. The Supreme People's Court, the Supreme People's Procuracy, the State Audit Agency, ministries, ministerial-level agencies, and government agencies are the agencies proposing to the Prime Minister to sign specific agreements on non-reimbursable ODA funds for programs and projects under their jurisdiction, except in cases provided for in Clause 3 of this Article.

2. The Ministry of Finance is the agency proposing to the Prime Minister to sign framework agreements and specific agreements on ODA loans, concessional loans, and non-reimbursable ODA funds supporting programs and projects using ODA loans and concessional loans, excluding non-reimbursable ODA funds specified in Clauses 3 of this Article.

3. The Ministry of Planning and Investment is the agency proposing to the Prime Minister to sign framework agreements and specific agreements on non-reimbursable ODA funds not linked to loans for programs and projects not specified in Clauses 1 and 2 of this Article.

Article 33. Procedures for signing, amending, supplementing, and extending agreements on ODA funds and concessional loans

1. The procedures for signing agreements on ODA loans and concessional loans shall be carried out as follows:

a) Based on the provisions of Article 31 of this Decree and the proposal of the managing agency, the Ministry of Finance requests the donor or foreign lender to submit the draft agreement on ODA loans and concessional loans;

b) The Ministry of Finance submits to the Prime Minister for a decision on negotiating the ODA loan and concessional loan agreement. The dossier for submission to the Prime Minister regarding negotiations includes: A document proposing the negotiation policy and the proposal for rescheduling (in case of rescheduling ODA loans and concessional loans); the draft agreement on ODA loans and concessional loans; investment project decisions;

c) Based on the approval of the Prime Minister's negotiation, the Ministry of Finance seeks opinions from the Ministry of Foreign Affairs, the Ministry of Justice, and relevant agencies on the draft agreement on ODA loans and concessional loans. Agencies whose opinions are sought reply in writing to the Ministry of Finance within 15 days from the date of receipt of the opinion request and related documents;

d) The Ministry of Finance takes the lead and coordinates with relevant agencies to negotiate with the donor or foreign lender on the draft agreement on ODA loans and concessional loans;

đ) Based on the negotiation results, the Ministry of Finance submits to the Prime Minister for a decision on signing the ODA loan and concessional loan agreement with the donor or foreign lender;

e) On the basis of the Prime Minister's decision, the Minister of Finance or the person authorized by the Prime Minister signs the ODA loan and concessional loan agreement with the donor or foreign lender;

g) For agreements on funds under the blending mechanism: The Ministry of Finance implements the procedures for signing as stipulated in this clause;

h) For programs and projects using ODA loans and concessional loans signed into multiple ODA loan and concessional loan agreements according to the phased progress of the project: Based on the value of the loan determined in the corresponding framework international agreement, the Ministry of Finance leads and coordinates with the managing agency and relevant agencies to implement the procedures for signing as stipulated in this clause;

2. The procedures for amending, supplementing, and extending agreements on ODA loans and concessional loans shall be carried out as follows:

a) The managing agency sends the Ministry of Finance a document requesting to amend, supplement, or extend the ODA loan and concessional loan agreement;

b) The Ministry of Finance seeks opinions from the Ministry of Foreign Affairs, the Ministry of Justice, and relevant agencies on the request to amend, supplement, or extend the ODA loan and concessional loan agreement. Agencies whose opinions are sought reply in writing to the Ministry of Finance within 15 days from the date of receipt of the opinion request and related documents;

c) The Ministry of Finance compiles the opinions and reports to the Prime Minister for approval of the content to amend, supplement, or extend the ODA loan and concessional loan agreement;

d) Based on the Prime Minister's approval, the Ministry of Finance implements the procedures to amend, supplement, or extend the ODA loan and concessional loan agreement with the donor or foreign lender;

đ) In cases where amending, supplementing, or extending the ODA loan and concessional loan agreement leads to changes in the contents of the Decision approving the investment policy program or project already approved by the competent authority: The managing agency adjusts the investment policy in accordance with Article 19 of this Decree before implementing the procedures for amending, supplementing, or extending the ODA loan and concessional loan agreement as stipulated in points a, b, c, and d of this clause;

3. The procedures for signing, amending, supplementing, and extending agreements on non-reimbursable ODA funds shall be carried out as follows:

a) The agency proposing to sign discusses and agrees with the foreign donor on the draft agreement;

b) The agency proposing to sign seeks opinions from the Ministry of Foreign Affairs, the Ministry of Justice, and relevant agencies on the draft agreement. Agencies whose opinions are sought are responsible for replying in writing within 15 days from the date of receipt of the opinion request and related documents;

c) The agency proposing to sign exchanges again with the foreign party to finalize the draft agreement and submit to the Prime Minister for signing;

d) After receiving the Prime Minister's decision to allow signing, the head of the agency authorized by the Prime Minister proceeds to sign the agreement with the foreign donor;

đ) For amending and supplementing agreements on non-reimbursable ODA funds: Based on compiling the opinions of the Ministry of Foreign Affairs, the Ministry of Justice, and relevant agencies, the agency proposing to sign submits to the Prime Minister for consideration and decision;

4. In cases where agreements on ODA funds and concessional loans require legal opinions from the Ministry of Justice, after receiving complete files in accordance with current laws on issuing legal opinions, the Ministry of Justice processes the issuance of legal opinions in accordance with the law;

5. In cases where the donor does not require signing an agreement on non-reimbursable ODA funds: Based on the project and non-project documents approved by the competent authority, the managing agency or the State Bank of Vietnam (for financial and monetary institutions and international banks represented by the State Bank of Vietnam) and the donor exchange documents on the commitment and acceptance of non-reimbursable ODA funds to implement the project and non-project in compliance with relevant laws; certified true copies are sent to the Ministry of Planning and Investment, the Ministry of Finance, and relevant agencies for supervision and coordination in implementation;

6. In cases where the donor requires signing an agreement to implement projects and non-projects: The managing agency builds, negotiates, and signs with the donor on the principle of not contravening international treaties, agreements on ODA funds and concessional loans, and relevant laws;

 

Chapter V

MANAGEMENT OF IMPLEMENTATION OF PROGRAMS, PROJECTS, NON-PROJECTS

 

Article 34. Forms of Organizing and Managing Programs, Projects, Non-Projects, non-project based

Based on the scale, nature, specific conditions, organizational management capacity of programs and projects of their own units, and regulations on organizing and managing ODA funds and preferential loans from foreign sponsors, the investment decision-maker decides to apply one of the following forms of organizing and managing programs, projects, or non-projects:

1. For investment programs and projects: In accordance with the provisions of laws on public investment management and construction investment management.

2. For technical assistance projects and non-projects using non-repayable ODA funds:

a) The competent authority directly manages and directs the implementation or assigns a unit under its jurisdiction to directly manage and direct the implementation of the program, project, or non-project. For technical assistance projects and non-projects with a non-repayable ODA fund amounting to 200,000 US dollars or less, the competent authority and the project owner are not required to establish a Project Management Board but may use their specialized machinery to manage and direct the implementation of the project or non-project.

b) The foreign sponsor directly manages the entire program, project, or non-project: In cases where the Program Document, project document, or non-project document, or specific international treaty, agreement, or arrangement regarding ODA funds or preferential loans stipulates that the foreign sponsor will directly manage the entire program, project, or non-project, the head of the competent authority or the project owner shall assign tasks to subordinate units to cooperate with the foreign sponsor to monitor progress and quality, exploit and utilize the outputs of the program, project, or non-project.

c) The foreign sponsor directly manages part of the program, project, or non-project: In cases where the Program Document, project document, or non-project document, or specific international treaty, agreement, or arrangement regarding ODA funds or preferential loans stipulates that the foreign sponsor will directly manage part of the program, project, and Vietnam will manage the remaining part, the competent authority or the project owner shall decide to establish a Project Management Board to manage the portion assigned to Vietnam according to current Vietnamese regulations and commitments to the foreign sponsor.

3. For other programs and projects, the competent authority decides on one of the following forms:

a) Establish a new Project Management Board;

b) Utilize an existing Project Management Board to manage and implement new programs and projects: The competent authority or the project owner must issue a Decision supplementing the management and implementation tasks for the new program or project to the existing Project Management Board;

c) The project owner manages and implements the program or project themselves;

4. Establish a Project Management Board to manage and implement a large-scale program or project applying high technology, related to national security and defense; programs and projects with special characteristics concerning sources of funding or implementation models requiring the establishment of a Project Management Board; programs and projects stipulated to establish a Project Management Board according to international treaties, agreements, or arrangements regarding ODA funds or preferential loans.

5. The project owner uses a specialized machinery under their jurisdiction that has the necessary conditions and capacity to manage and implement small-scale projects; projects involving community participation.

6. Hire consultants to manage part or all of the work in implementing programs and projects.

Article 35. Establishment of Project Management Board

1. Within thirty days from the date of the investment decision, the head of the supervising agency shall issue a decision to establish the Project Management Board. In cases where the project owner has full legal personality, the head of the supervising agency may delegate the project owner to issue the decision to establish the Project Management Board (except for specialized Project Management Boards and regional Project Management Boards established according to regulations on investment construction management).

2. In cases where a new Project Management Board is established according to point a, Clause 3, Article 34 of this Decree: The decision to establish the Project Management Board must be accompanied by a document specifying the organizational structure; functions, tasks; responsibilities, authorities and delegations; and a work outline for key positions within the Project Management Board.

3. In cases where an existing operational Project Management Board is utilized to manage new programs and projects according to point b, Clause 3, Article 34 of this Decree: Based on the current decision to establish the Project Management Board, the head of the supervising agency or the project owner shall proceed to supplement and adjust the functions and tasks of the existing Project Management Board, set up new accounts and seals to manage new programs and projects.

4. In cases where the project owner manages the program and project themselves according to point c, Clause 3, Article 34 of this Decree: On the basis of the decision of the head of the supervising agency assigning the project owner responsibility for managing the implementation of the project, within thirty days from the date of the investment decision, the project owner shall issue a decision to assign additional tasks to subordinate units and individuals to carry out program and project management activities in accordance with current laws, ensuring at least one officer responsible for management and one financial monitoring officer, working either concurrently or exclusively, and having appropriate expertise and qualifications for their positions.

5. Within fifteen days from the date of the decision to establish the Project Management Board, the head of the supervising agency or the project owner with legal personality delegated by the head of the supervising agency shall issue the Regulations on the organization and operation of the Project Management Board. In cases where international treaties, agreements on ODA funds, preferential loans for programs and projects specify the organizational structure of project management, tasks and authorities of the Project Management Board, these provisions must be detailed and fully reflected in the Regulations on the organization and operation of the Project Management Board.

Article 36. Tasks and Authorities of the Supervising Agency in Managing the Implementation of Programs and Projects

1. Decide on the organizational structure for managing the implementation of programs and projects, including: Project Owner; Program and Project Steering Committee (if necessary).

2. Develop and approve plans for implementing programs and projects using ODA funds, medium-term preferential loans over five years within the medium-term public investment plan over five years.

3. Approve overall plans for implementing programs and projects; compile and approve annual plans for implementing programs and projects.

4. Direct bidding activities in accordance with current laws, international treaties, and agreements on ODA funds, preferential loans regarding bidding.

5. Organize monitoring and inspection of plan implementation; supervise and evaluate the implementation situation to ensure that programs and projects are carried out according to schedule, quality, and achieve set goals as stipulated by laws on public investment and supervision and evaluation regulations under this Decree.

6. Be responsible for costs arising from subjective reasons, losses, waste, corruption, and other violations in the management and use of ODA funds, preferential loans under their management authority according to laws on public investment.

7. Perform other tasks and authorities as prescribed by laws, specific international treaties, and agreements on ODA funds, preferential loans for programs and projects.

Article 37. Tasks and Authorities of the Project Owner in Managing and Implementing Programs and Projects

1. Establish management structures and implement programs and projects based on decisions of the supervising authority.

2. Be responsible for managing and using Official Development Assistance (ODA) funds, preferential loans, and counterpart funds of programs and projects effectively from preparation to implementation and operation.

3. Prepare and submit to the supervising authority for approval the five-year medium-term plan, overall plan, and annual plans for implementing programs and projects. For programs and projects that borrow entirely or partially from the state budget, the project owner shall be responsible for preparing and approving the annual counterpart fund plan.

4. Develop quarterly work plans to serve program and project management, monitoring, and evaluation.

5. Conduct tendering activities in accordance with current laws on tendering and specific international agreements regarding ODA and preferential loan funds.

6. Negotiate, sign, supervise the implementation of contracts, and resolve arising issues within their authority.

7. Coordinate with local authorities to organize compensation, support, and resettlement work according to laws, specific international agreements, and specific agreements regarding ODA and preferential loan funds for programs and projects (for investment construction projects).

8. Supervise and evaluate programs and projects in accordance with laws on public investment supervision and evaluation and this Decree to ensure that programs and projects are implemented on schedule, meet quality standards, and achieve set objectives.

9. Direct the Project Management Board to perform accounting, auditing, final settlement, and asset and document handover of programs and projects according to the law; prepare final reports and settlement reports for programs and projects; audit and hand over assets and outputs of programs and projects; comply with project closure regulations under international agreements and specific agreements regarding ODA and preferential loan funds for programs and projects.

10. Bear full responsibility for losses, waste, corruption, and violations within their authority in organizing and managing programs and projects that cause economic, social, and environmental damage and affect the overall goals and effectiveness of programs and projects.

11. For programs and projects that borrow entirely or partially from the state budget, the project owner must fully and promptly repay borrowed funds according to the conditions agreed upon with the competent financial authority and bank.

12. Other tasks and authorities as prescribed by laws, specific international agreements, and specific agreements regarding ODA and preferential loan funds for programs and projects.

13. Be accountable before the law and the supervising authority within the scope of their rights and obligations as stipulated in this Decree and other relevant laws.

Article 38. Tasks and Authorities of the Project Management Board in Managing and Implementing Programs and Projects

1. The tasks and authorities of the Project Management Board are assigned by the project owner through the Decision establishing the Project Management Board.

The project owner may delegate to the Project Management Board the authority to decide or sign documents within their own authority during the management and implementation of programs and projects. Delegation must be specified in the Decision establishing the Project Management Board or in a specific delegation document issued by the project owner.

2. The Project Management Board may be tasked with managing multiple programs and projects, but must obtain the project owner's approval and ensure the principle that each program and project is not interrupted and managed and settled according to current legal provisions. In cases where they lack the necessary conditions to carry out certain management and supervision tasks, the Project Management Board may hire consultants to perform these tasks with the project owner's approval.

3. The Project Management Board has the task of performing work assigned by the project owner to report to the project owner, including:

a) Preparing overall plans and annual plans for implementing programs and projects;

b) Preparing for and implementing programs and projects;

c) Carrying out activities related to tendering, contract management, and compensation, support, and resettlement work;

d) Disbursing, managing finances and assets of programs and projects;

đ) Monitoring and evaluating the implementation of programs and projects;

e) Preparing for acceptance and handover of program and project outputs after completion; completing settlement, finalization, auditing, and asset handover of programs and projects; preparing final and settlement reports for programs and projects; complying with project closure regulations under international agreements and specific agreements regarding ODA and preferential loan funds for programs and projects;

g) Performing other tasks within the framework of programs and projects as assigned by the project owner.

4. Other tasks and authorities as prescribed by laws, specific international agreements, and specific agreements regarding ODA and preferential loan funds for programs and projects.

5. Be accountable before the law and the supervising authority within the scope of their rights and obligations as stipulated in this Decree and other relevant laws.

Article 39. Hiring management consultancy for programs and projects

1. The management consultancy organizations for programs and projects shall be responsible for performing tasks and commitments according to the contracts signed with the project sponsors and complying with current legal regulations.

2. Project sponsors shall select management consultancy for programs and projects through bidding and sign consultancy contracts in accordance with current regulations. When applying the method of hiring management consultancy for programs and projects, the project sponsor designates specialized units under their own organizational structure or entities responsible for monitoring and supervising the implementation of consultancy contracts.

Article 40. Establishing, reviewing, approving, and assigning plans for public investment using foreign capital for programs and projects utilizing ODA and preferential loans

1. Establishing, reviewing, approving, and assigning plans for public investment using ODA and preferential loans for public investment projects shall be carried out in accordance with Chapter III of the Public Investment Law and detailed regulations issued by the Government regarding certain provisions of the Public Investment Law.

2. ODA and preferential loan funds from foreign sponsors applying domestic financial mechanisms for relending to public service units and enterprises shall be implemented in accordance with the State Debt Management Law and other relevant laws.

3. Programs and projects that have been decided on investment orientation by competent authorities, new projects must ensure that the time for allocating funds for implementing group A projects does not exceed six years, group B projects not more than four years, and group C projects not more than three years. In cases where these deadlines are not met, the Prime Minister decides the time for allocating funds for implementing projects funded by the central government budget.

The implementation period for programs and projects using ODA loans and preferential loans is calculated from the date when the competent authority allocates funds for the program or project.

Article 41. Establishing and Approving Comprehensive Implementation Plans for Programs and Projects Utilizing ODA, Preferential Loans, and Counterpart Funds

1. Comprehensive implementation plans for programs and projects shall be established for the entire implementation period of the program or project and must include all components, items, activity groups, corresponding sources of funding (ODA, preferential loans, counterpart funds), and the anticipated progress schedule.

2. Within thirty days from the signing of specific international agreements or agreements on ODA and preferential loans, based on feasibility study reports, program and project documents approved by competent authorities, investment decisions for programs and projects, and specific international agreements or agreements on ODA and preferential loans for programs and projects, project sponsors shall cooperate with foreign sponsors to establish or review and update comprehensive implementation plans for programs and projects, submit them to the managing agencies for examination and approval.

3. Within five working days from the approval of the comprehensive implementation plan for programs and projects, the managing agency of the program or project shall send the approval decision along with the comprehensive implementation plan for the program or project to the Ministry of Planning and Investment, the Ministry of Finance, and related agencies and foreign sponsors to facilitate supervision, evaluation, and coordination in implementing the program or project.

Article 42. Establishment and Approval of Annual Implementation Plans for Programs and Projects Using ODA Funds, Preferential Loans, and Counterpart Funds

1. Based on the overall implementation plan for programs and projects that have been approved by the managing authority; taking into account the actual disbursement situation and the disbursement plan according to specific international agreements and agreements on ODA funds and preferential loans for the programs and projects, the project proponent shall consider and submit to the head of the managing authority for approval the annual implementation plan for the program or project. The annual implementation plan for programs and projects using ODA funds and preferential loans is part of the annual investment plan of the managing authority.

2. The content of the annual implementation plan for programs and projects must include detailed information about components (divided into technical assistance components and construction investment components), key items and activities, sources of funding including counterpart funds, and the expected progress schedule.

3. After being approved by the managing authority, the annual plan serves as the basis for the project proponent to develop quarterly implementation plans to serve management, supervision, and evaluation of the implementation of the program or project.

4. Annually, at the time of developing the socio-economic development plan and state budget estimate according to current regulations, the managing authority aggregates the annual implementation plan for programs and projects into the public investment plan and the annual state budget plan of the managing authority. Based on the annual state budget plan of the managing authority, the Ministry of Planning and Investment aggregates the investment capital plan and coordinates with the Ministry of Finance to submit to the Government for consideration and approval of the annual socio-economic development plan and state budget to be submitted to the National Assembly for approval.

5. The procedures for assigning annual implementation plans for programs and projects shall be carried out in accordance with the current laws on assigning annual socio-economic development plans.

6. Within five working days from the date of approval of the annual implementation plan for the program or project, the project proponent shall send the approving decision along with the annual implementation plan to the managing authority and through the managing authority to the Ministry of Planning and Investment, relevant agencies, and foreign donors for monitoring, evaluation, and coordination in implementing the program or project.

7. For programs and projects fully refinanced from the state budget: Annually, at the same time as developing the socio-economic development plan and state budget estimate, the project proponent shall prepare the implementation plan for the program or project to be submitted to the managing authority for approval of the ODA and preferential loan capital, which will then be sent to the Ministry of Planning and Investment, the Ministry of Finance, and the agency authorized to refinance for monitoring and supervising the implementation. The managing authority and the project proponent are responsible for self-balancing the counterpart funds according to the implementation progress of the program or project.

8. For programs and projects partially refinanced from the state budget: Depending on the nature of each component of the program or project (fully disbursed or refinanced), the project proponent shall apply the corresponding procedures for establishing and submitting the plan for approval of the program or project according to each component of the program or project as stipulated in Clauses 1, 2, and 7 of this Article.

Article 43. Counterpart funds for preparing and implementing programs and projects

1. Counterpart funds must be fully guaranteed to prepare and implement programs and projects (including activities carried out beforehand, if any). The sources, amount, and mechanism of counterpart funds must be consistent with the expenditure content of the programs and projects agreed upon between the managing agency and foreign sponsors and reflected in the Feasibility Study Report, program/project documents that have been appraised and decided on investment by competent authorities.

2. Counterpart funds may be used for the following expenses:

a) Operating costs for the Project Management Board (salaries, bonuses, allowances, office space, working equipment, administrative expenses);

b) Costs for design review, total budget approval, completion of necessary investment, construction, and administrative procedures;

c) Costs related to the tender selection process;

d) Costs for conferences, seminars, training, and professional management and implementation workshops of programs and projects;

đ) Costs for receiving and disseminating international technology, experience, and skills;

e) Costs for promoting and advertising programs and projects and community activities;

g) Payment of taxes, customs duties, insurance premiums according to current regulations;

h) Interest payments, deposits, commitment fees, and other fees payable to the foreign side;

i) Costs for receiving equipment and domestic transportation (if applicable);

k) Final settlement and audit costs;

l) Compensation and resettlement costs;

m) Costs for basic activities of programs and projects (surveying, technical design, construction; building some project components, purchasing some equipment);

n) Costs for monitoring and evaluation activities; quality supervision, acceptance, handover, and final settlement of programs and projects;

o) Contingency costs and other reasonable costs.

3. For programs and projects funded entirely from the state budget: The managing agency is responsible for balancing counterpart funds in the annual budget estimate of the managing agency according to the budget management hierarchy and from other financial sources in accordance with the law and clearly distinguishing them according to the construction fund, administrative and public service fund corresponding to the expenditure content of the programs and projects; ensuring adequate, timely allocation of counterpart funds in line with the schedule specified in the feasibility study report or program/project documents approved by competent authorities and investment decisions, in compliance with state budget laws and specific international agreements, agreements on ODA and concessional loan funds for programs and projects.

4. For programs and projects fully refinanced: The project owner arranges counterpart funds or submits to the managing agency for decision-making to ensure sufficient counterpart funds for the programs and projects before signing the refinancing loan contract.

5. For programs and projects with mixed financial mechanisms (funded from the state budget and refinanced): The managing agency and project owner arrange adequate counterpart funds in accordance with relevant laws before signing the refinancing loan contract.

6. For programs and projects funded from the state budget with approval or signing dates not coinciding with the annual budget planning period, which have not yet been allocated counterpart funds: The managing agency shall submit a written request to the Ministry of Planning and Investment, the Ministry of Finance for handling within their authority or submit for consideration and decision by higher-level authorities to supplement into the annual budget plan.

In cases where the timing of the counterpart fund planning for preparing and implementing programs and projects does not coincide with the annual budget planning period, the managing agency balances within the total allocated capital. If unable to balance itself, the managing agency shall submit a written request to the Ministry of Planning and Investment, the Ministry of Finance requesting consideration and submission to higher-level authorities for a temporary advance payment, which will then be deducted from the next year's plan.

7. Sources of counterpart funds include: State budget and other state capital; project owner's capital (in the case of refinancing ODA loans, concessional loans); ODA and concessional loan funds from foreign sponsors according to the Prime Minister's decision.

8. Expenditure standards for expenses from counterpart funds are implemented according to state budget expenditure regulations and related laws.

Article 44. Tax and Fees for Programs and Projects

Tax and fees applicable to programs and projects shall be implemented in accordance with current laws on tax and fees and international treaties to which the Socialist Republic of Vietnam is a party. In cases where there is a difference between domestic legal provisions and international treaties already signed on the same issue, the provisions of the international treaty shall apply.

Article 45. Compensation, Support, and Resettlement

Matters concerning compensation, support, and resettlement in the implementation of programs and projects shall be carried out in accordance with current laws and international treaties on ODA funds and preferential loans to which the Socialist Republic of Vietnam is a party. In cases where there is a difference between domestic legal provisions and international treaties already signed on the same issue, the provisions of the international treaty shall apply.

Article 46. Tendering

1. The selection of contractors shall be conducted in accordance with the provisions of international treaties between Vietnam and foreign sponsors; in cases where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions on the selection of contractors from those stipulated in the Law on Tendering, such international treaty provisions shall apply. Where an international treaty does not specify the application of tender procedures, the selection of contractors shall be conducted in accordance with the provisions of the Law on Tendering.

2. Procedures for审批、审查和批准投标程序的内容应按照越南的法律进行。审查和批准内容应遵守本条第1款所述国际条约的规定。

Article 47. Surplus Funds

1. Surplus funds (ODA funds, preferential loans) arising during the implementation of programs and projects include surplus funds after bidding, surplus funds due to exchange rate changes, and other surplus funds.

2. Surplus funds shall not be used for land clearance, tax payments, and regular expenses.

3. In cases where it is truly necessary to use surplus funds to enhance effectiveness without leading to a change in the main objectives set forth in the investment policy decision of the ongoing program or project: the managing agency shall coordinate with the Ministry of Planning and Investment, the Ministry of Finance, and the foreign sponsor to determine the effectiveness and necessity of using surplus funds and implement the procedures and formalities for adjusting the investment policy decision and amending the ongoing program or project according to Articles 19 and 22 of this Decree or the procedures and formalities for adjusting the implementation policy decision and approving the project documentation according to Article 27 of this Decree.

4. In cases where there is a need to use surplus funds to implement new programs or projects: the managing agency shall submit a letter to the Ministry of Planning and Investment along with a report proposing the investment policy decision for the new program or project. The Ministry of Planning and Investment shall take the lead and coordinate with relevant agencies to work with the foreign sponsor to reach an agreement on the use of surplus funds, the financial mechanism to be applied, and implement the procedures and formalities for making the investment policy decision as stipulated in Articles 14, 15, 16, 17, and 18 of this Decree.

5. Cancellation of Surplus Funds: The managing agency shall compile the opinions of the Ministry of Planning and Investment and request the Ministry of Finance to cancel the surplus funds of the program or project. Based on the proposal to cancel surplus funds from the managing agency, the Ministry of Finance shall notify the cancellation of surplus funds to the sponsor.

In cases where there are costs associated with the cancellation of surplus funds or other types of fees, the managing agency shall compile the opinions of the Ministry of Planning and Investment and request the Ministry of Finance to cancel the surplus funds of the program or project. Based on the proposal from the managing agency, the Ministry of Finance shall report to the Prime Minister for approval before notifying the cancellation of surplus funds to the sponsor.

Article 48. Construction Management, Acceptance, Handover, Audit, Final Settlement

1. For investment construction projects, the review and approval of construction design and total budget estimates, issuance of construction permits, quality management of works, acceptance, handover, warranty, and construction insurance shall be carried out in accordance with current laws on investment construction management and international agreements on ODA and concessional loan funds to which the Socialist Republic of Vietnam is a member. In cases where there is a difference between domestic legal provisions and international agreements already signed on the same issue, the provisions of the international agreement shall apply.

2. For technical assistance programs and projects, upon completion, the managing agency shall organize acceptance and take necessary measures to continue exploitation and utilize the achieved results, as well as comply with current laws on financial and asset management of programs and projects.

3. The audit and final settlement of programs and projects must be conducted in accordance with current laws and international agreements on ODA and concessional loan funds to which the Socialist Republic of Vietnam is a member or according to the requirements of foreign sponsors. In cases where there is a difference between domestic legal provisions and international agreements already signed on the same issue, the provisions of the international agreement shall apply.

Article 49. Monitoring, Inspection, Evaluation, Supervision of Programs and Projects Using ODA and Concessional Loan Funds

1. Monitoring, inspection, evaluation, supervision of investment programs and projects using ODA and concessional loan funds:

a) The work of monitoring, inspecting, evaluating, and supervising investment programs and projects using ODA and concessional loan funds shall be carried out in accordance with Articles 69, 70, 71, 72, 73, 74, 75, 76, and 77 of the Public Investment Law and relevant legal provisions. In cases where there is a difference between domestic legal provisions and international agreements already signed on the same issue, the provisions of the international agreement shall apply;

b) The Ministry of Planning and Investment, central agencies, and local authorities have the responsibility to establish, manage, implement, and apply the National Information System and Database on Public Investment in accordance with Clause 2 of Article 97 of the Public Investment Law and other legal provisions.

2. Monitoring, inspection, evaluation, supervision of technical assistance programs and projects using non-reimbursable ODA funds independent of loans and non-project activities:

a) Monitoring and inspection of programs, projects, and non-project activities: The project proponent has the responsibility to monitor and inspect the implementation of programs, projects, and non-project activities based on approved program, project, and non-project documents to ensure that they achieve the set objectives, and regularly report to the managing agency on the results of monitoring and inspection;

b) Evaluation of programs, projects, and non-project activities: Within three months from the date of completion of the implementation of programs, projects, and non-project activities, the project proponent shall complete the final evaluation report including the following contents: Implementation process; achievement of objectives; resources mobilized; benefits for beneficiaries; impacts and sustainability; lessons learned during implementation and necessary recommendations; responsibilities of related agencies, organizations, and individuals;

c) Reporting system on the implementation of programs, projects, and non-project activities by the managing agency and project proponent: The managing agency and project proponent have the responsibility to submit reports in accordance with current laws.

 

Chapter VI

FINANCIAL MANAGEMENT OF ODA LOAN FUNDS AND CONCESSIONAL LOAN FUNDS

 

Section 1

OPENING AND MANAGING PAYMENT ACCOUNTS

Article 50. Opening settlement accounts for programs and projects using ODA loans and concessional loans at the State Treasury System and banks serving such purposes.

1. Accounts for ODA loan and concessional loan funds:

a) ODA loan and concessional loan funds managed by the state budget are recorded and tracked on accounts of each budget level;

b) The project proponent shall open an account for the project's fund at the State Treasury or a serving bank to receive ODA loan and concessional loan funds for the program and project activities.

2. Counterpart fund accounts: The project proponent shall open an account at the State Treasury where transactions are convenient (hereinafter referred to as the State Treasury where transactions take place) to implement control and payment for the counterpart fund (domestic fund) of the project.

Article 51. Criteria for selecting banks serving programs and projects using ODA loans and concessional loans

1. It is a bank selected from those with experience in managing ODA loan and concessional loan withdrawals, credit ratings in the country, meeting professional and banking business standards, and regulations on safety limits in banking operations.

2. Having a branch system suitable for the requirements of the program and project.

3. Accepting the responsibilities of the serving bank stipulated in Articles 50, 52, 53, 54, 63, 68, and 79 of this Decree.

Article 52. Responsibilities of the serving bank

1. Processing procedures for the Ministry of Finance or the project proponent to open ODA and concessional loan accounts for the program and project according to international agreements, ODA loan and concessional loan agreements already signed by authorized authorities and in accordance with Chapters VI and VII of this Decree.

2. Monitoring and managing accounts, performing banking transactions and charging fees as prescribed, reporting information about the program and project accounts using ODA loans and concessional loans as prescribed in Chapters VI and VII of this Decree.

Article 53. Principles for opening and managing temporary advance accounts for ODA loan and concessional loan funds

1. The State Treasury where transactions take place or the serving bank shall process the opening of temporary advance accounts (transaction accounts) for the project proponent or the Ministry of Finance in accordance with the project's payment requirements, ensuring direct capital flow to the project without intermediation through other accounts. In cases where the project has multiple sources of funding, separate accounts must be opened to track each source of funds withdrawn.

2. If the supervising agency assigns multiple units to execute, the project proponent shall open sub-accounts at the State Treasury where transactions take place or branches of the serving bank.

3. The currency of the account is foreign currency borrowed (except in cases approved by the Ministry of Finance to open accounts in Vietnamese dong).

4. Management of interest on temporary advance accounts:

a) Interest generated on temporary advance accounts must be recorded separately and used to pay banking service fees as prescribed. Banking service fees are expenses belonging to the project. In cases where the generated interest is insufficient to cover banking service fees, the project proponent shall prepare a budget and allocate counterpart funds to cover the payments;

b) Upon completion of spending activities on temporary advance accounts, for projects fully funded by the budget, the project proponent shall remit the remaining interest balance on these accounts to the state budget. For projects fully refinanced, the remaining interest balance is revenue for the project proponent. For projects partially refinanced, the remaining interest balance shall be allocated proportionally.

Article 54. Responsibilities of the Account Holding Agency for Programs and Projects Using ODA Loans and Preferential Loans

1. Upon the request of the project owner who is also the account holder, the State Treasury or the serving bank shall guide the documentation and procedures for opening settlement accounts for the project and carry out payment transactions, withdrawal of funds, and other operations as prescribed by current regulations.

2. The State Treasury or the serving bank has the responsibility to guide and provide the project owner with full information necessary to conduct payment transactions through the State Treasury system or the serving bank.

3. Regularly on a monthly basis, as agreed between the account holding agency and the account holder, and upon the request of the account holder, the account holding agency shall be responsible for sending a statement of the advance payment account to the account holder, detailing the amount of original currency, the beneficiary, the date of transaction, the exchange rate applied, and the equivalent value in Vietnamese Dong, the beginning balance, expenditures during the period, and the ending balance.

4. Regularly on a monthly basis, as agreed between the account holding agency and the account holder, and upon the request of the account holder, the account holding agency shall notify the account holder of the interest accrued on the advance payment account of the project (if any); the amount of banking service fees collected; the difference between interest and fees; the beginning and ending balances.

5. Within two working days from the receipt of notification of disbursed funds from foreign sponsors, the account holding agency shall credit the project's account and inform the account holder.

6. Before the tenth day of each month, the State Treasury and the serving bank shall compile and submit a report to the Ministry of Finance on the activities of the ODA loan and preferential loan source accounts in the previous month. The report shall detail by project name, project owner, account, sub-account (each account and sub-account being used for a single source of funding), separately reporting non-reimbursable ODA funds and loan funds; detailing the beginning balance of the account, total withdrawals from foreign sponsors during the period, total expenditures during the period, ending balance, transactions for refunding money to foreign sponsors (if any); reporting the interest accrued on ODA loan and preferential loan source accounts during the period, the interest used to cover banking service fees, and the ending interest balance.

7. Annually, at the end of the fiscal year, the account balance must be reconciled with the project owner.

 

Section 2

PREPARATION OF ANNUAL FINANCIAL PLAN FOR ODA LOANS,

PREFERENTIAL LOANS

Article 55. Preparation of Annual Financial Plan for Programs and Projects Using ODA Loans and Preferential Loans

1. Based on the medium-term plan approved by the competent authority, the managing agency shall prepare an annual financial plan for programs and projects using ODA loans and preferential loans.

2. The annual financial plan must be detailed for each program, project, international agreement, and agreement on ODA loans and preferential loans that have been signed, including investment development expenditure, regular expenditure (if any), loan repayment, and counterpart funds. In cases where a project applies for loan repayment according to a ratio, the budget allocation and loan repayment plan must ensure compliance with the ratio under the financial mechanism approved by the competent authority.

3. The level of ODA loan, preferential loan, and counterpart fund allocation in the annual state budget estimate must be consistent with international agreements, agreements on ODA loans and preferential foreign loans already signed, and consistent with the actual disbursement capacity of programs and projects using ODA loans and preferential loans.

4. The preparation of the annual financial plan for programs and projects using ODA loans and preferential loans shall comply with the process of preparing the annual state budget estimate as stipulated by the State Budget Law and related laws.

Article 56. Consolidation of Financial Plan for ODA Loan Capital and Preferential Loan Capital in the Annual State Budget Estimate

1. For investment development projects funded by the state budget, the Ministry of Planning and Investment shall consolidate the plan to withdraw ODA loan capital and preferential loan capital, and the counterpart capital plan, and send it to the Ministry of Finance to incorporate into the annual state budget estimate.

2. For regular expenditures, the Ministry of Finance shall consolidate the plan to withdraw ODA loan capital and preferential loan capital, and the counterpart capital into the annual state budget estimate.

3. For provincial People's Committee loan repayments, the provincial People's Committee shall prepare the plan to withdraw repayment loans, report to the competent authority as prescribed in the Government Decree on local government debt management, and send it to the Ministry of Finance to incorporate into the annual state budget estimate, and report to the competent authority for decision.

4. For loan repayment projects of enterprises and public service units, the project owner shall submit to the Ministry of Finance the registration of the disbursement plan for repayment loans annually, and simultaneously send it to the lending institution. The Ministry of Finance shall consolidate and submit to the Government for approval the limit of ODA loan capital and preferential loan capital for annual loan repayment according to regulations.

5. The Ministry of Finance shall guide the content of the annual financial plan for programs and projects using ODA loan capital and preferential loan capital.

Article 57. Input and Approval of Annual Budget Estimates on the Treasury and State Bank Information Management System (TABMIS)

1. For the central budget, based on the approved state budget estimate by the National Assembly and assigned by the Prime Minister, ministries and equivalent agencies shall allocate and input the ODA loan capital, non-reimbursable ODA capital attached to loans, and preferential loan capital from foreign donors into TABMIS according to the organization operation and exploitation regulations (TABMIS) and related guidance documents.

2. For local budgets, based on the approved state budget estimate by the Provincial People's Council and assigned by the provincial People's Committee, the Department of Finance shall input and confirm the investment capital plan and regular expenditure budget estimates from ODA loan capital, non-reimbursable ODA capital attached to loans, and preferential loan capital from foreign donors for supplementary targeted funding for local budgets; ODA loan capital, non-reimbursable ODA capital attached to loans, and preferential loan capital from foreign donors for local government borrowing from the central government on TABMIS according to current regulations.

3. Inputting the budget estimate into TABMIS must ensure correct ODA source codes and preferential loan capital allocation, supplementary targeted ODA and preferential loan capital for localities, and ODA for local borrowing; for supplementary targeted ODA and preferential loan capital for localities, the finance agency must ensure correct input according to the list and amount of capital assigned by the Prime Minister.

Section 3

CONTROL OF EXPENDITURE FROM ODA LOAN CAPITAL AND PREFERENTIAL LOAN CAPITAL

Article 58. Principles of Expenditure Control

The control and payment of ODA loan capital and preferential loan capital (hereinafter referred to as expenditure control) shall be applied according to current regulations governing state budget capital.

1. Expenditure control applies to all activities of expenditure from ODA loan capital and preferential loan capital, including payments made through letter of credit or authorization for direct payment by foreign parties, ensuring that expenditures are based on budget estimates and program/project spending is consistent with international agreements on ODA loan capital and preferential loans signed and comply with current domestic financial management regulations.

2. Expenditure control of programs and projects using foreign ODA loan capital and preferential loan capital shall be controlled and paid according to current regulations governing state budget capital within the scope of the approved foreign capital budget, counterpart capital, annual loan repayment plan, adjusted and supplemented budget estimates during the year (if any), approved by the competent authority.

3. The expenditure control dossier and the application for confirmation of legitimate expenses for public services and the application for investment capital payment by the project owner according to laws on administrative procedures under the treasury sector.

4. The deadline for expenditure control of advance payments and annual budget payments:

a) Advance payments according to regulations: Expenditure control must be completed no later than December 31 of the planning year, and the project owner must submit supporting documents to the expenditure control agency before December 31 each year;

b) Payments for completed work volume shall be controlled and disbursed until January 31 of the following year.

5. For projects or project components included in the investment development capital plan fully funded by the state budget or partially financed through loan repayment at a certain ratio, expenditure control shall be carried out according to laws on the management and payment of investment capital for projects using state budget capital.

6. For projects or project components subject to credit limits applicable to loan agreements signed before 2017: The dossier and procedures for expenditure control for projects or project components subject to credit limits shall be implemented according to the regulations of credit institutions using loan repayment capital and consistent with the provisions of international agreements and agreements on ODA loan capital and preferential loan capital already signed. Credit institutions repaying ODA loan capital and preferential loan capital shall bear legal responsibility for the accuracy and legitimacy of credit loans and credit costs in expense statements sent to the Ministry of Finance when preparing and submitting the external capital withdrawal dossier.

7. Dossier and procedures for expenditure control of projects or project components fully financed by loan repayment: The lending institution shall apply the provisions of Clause 3 of this Article and the Loan Repayment Agreement.

8. Based on the payment request dossier submitted by the project owner for all forms of capital withdrawal, the disbursement control agency shall implement disbursement control and payment to the project owner according to the payment terms stipulated in the contract (number of payments, payment stages, payment time points, and payment conditions) or approved budget estimates for cases where payment is not made according to the contract, and the value of each payment. The project owner is responsible for the method of selecting contractors, the accuracy and legality of the quantity accepted for payment, rates, unit prices, various types of work budgets, quality of works, and compliance with current regulations. The project owner is responsible for managing and using funds for their intended purpose, for the correct target, economically, and effectively. Adhere strictly to the legal provisions regarding financial management systems for ODA loan and preferential loan sources.

Article 59. Disbursement Control Agency

1. State Treasury at all levels shall carry out the examination of payment dossiers of projects or project components funded by the state budget; projects applying a partial grant and partial loan mechanism based on a certain ratio, and projects repaid by provincial People's Committees.

2. The lending agency authorized by the Ministry of Finance shall carry out the examination of payment dossiers of projects or project components applying a full loan mechanism.

3. For other programs and projects not specified in Clauses 1 and 2 of this Article, the Ministry of Finance shall determine the appropriate disbursement control agency, ensuring that there is no duplication of disbursement control agencies overseeing the same expenditure activity of a project.

Article 60. Forms of Disbursement Control

1. Pre-disbursement control is the process whereby the disbursement control agency examines and confirms the legality and validity of expenditures before the project owner withdraws funds to pay contractors or beneficiaries. Pre-disbursement control applies to expenditures not covered under Clause 2 of this Article.

2. Post-disbursement control is the process whereby the disbursement control agency examines and confirms the legality and validity of expenditures after the project owner has withdrawn funds to pay contractors or beneficiaries. Post-disbursement control applies to the following situations:

a) Payment from advance accounts to contractors or suppliers, except for advance accounts managed by the Ministry of Finance which apply pre-disbursement control.

b) Transfer of advances from advance accounts to second-level accounts for projects with multiple management levels.

c) Expenditures from second-level accounts for project management activities within the approved budget.

d) Payment through letters of credit (L/C) for purchasing goods and equipment, except for the final payment.

3. Within thirty days from the date of fund withdrawal for payment, the project owner must complete the payment dossier and submit it to the disbursement control agency for confirmation as the basis for the next payment. In cases deemed necessary, the project owner may agree with the contractor to apply pre-disbursement control to the expenditures listed in Clause 2 of this Article and submit them to the disbursement control agency for coordination.

 

Section 4

WITHDRAWAL OF FUNDS, MANAGEMENT AND ACCOUNTING OF ODA FUNDS AND PREFERENTIAL LOAN FUNDS

Article 61. Forms of ODA Fund Withdrawal and Preferential Loan Fund Withdrawal

Forms of ODA fund withdrawal and preferential loan fund withdrawal include:

1. Budget support fund withdrawal: ODA funds and preferential loan funds are disbursed directly to the state budget for direct budget support or results-based financing methods.

2. Program/project fund withdrawal: Program/project fund withdrawal applies one or more of the following methods: Direct payment, payment through letters of credit, repayment, and advance accounts.

Article 62. Time for Processing Withdrawal of ODA and Preferential Loan Funds

1. The time for processing withdrawal requests at the Ministry of Finance is four working days from the date of receipt of complete files as prescribed. The time for processing expenditure reports is seven working days from the date of receipt of complete files as prescribed.

2. In cases where programs and projects using ODA and preferential loan funds conclude their final disbursement phase in the project's final year, the project owner must submit a withdrawal request to the Ministry of Finance before December 1 (planning year) to ensure disbursement before January 31 of the following year. In cases of force majeure preventing disbursement before January 31 of the following year, the provisions on extending implementation and disbursement periods for medium-term and annual public investment plans under Clause 2, Article 68 of the Public Investment Law shall be followed.

Article 63. Procedures and Formalities for Withdrawing ODA and Preferential Loan Funds

1. Procedures and formalities for withdrawing funds through budget support:

a) The managing agency and project owner are responsible for leading or coordinating with the Ministry of Finance and relevant agencies to fulfill Vietnam’s commitments under agreements with foreign lenders, ensuring compliance with preconditions for fund withdrawal stipulated in international treaties and agreements on ODA and preferential loans.

b) The managing agency and project owner are responsible for leading and coordinating with relevant agencies to prepare and submit withdrawal applications to the Ministry of Finance according to the sponsor's or foreign lender's regulations.

c) For general budget support, the Ministry of Finance processes withdrawal applications sent to foreign lenders and transfers withdrawn funds to the state budget for use in accordance with international treaties and agreements on ODA and preferential loans.

d) In cases where ODA and preferential loan funds are provided through budget support for specific sectors or fields:

The program/project managing agency is responsible for coordinating with the Ministry of Finance on the timing and amount of ODA and preferential loan withdrawals, ensuring that disbursed funds are included in the financial plans of component projects.

ODA and preferential loan funds disbursed to the state budget are allocated to component projects for use in accordance with current state budget management procedures.

2. Procedures and formalities for withdrawing funds through results-based financing:

a) The project owner and managing agency are responsible for leading and coordinating with relevant agencies to implement disbursement indicators agreed upon with foreign lenders as the basis for fund withdrawal. The project owner may receive advance payments according to the foreign lender's regulations to carry out agreed activities aimed at achieving disbursement-linked commitments.

b) The project owner and managing agency are responsible for leading or coordinating with relevant agencies to prepare reports, documents, or provide evidence of completion of disbursement criteria stipulated in international treaties and agreements on ODA and preferential loans. The project owner prepares and submits withdrawal applications to the Ministry of Finance according to the foreign lender's regulations.

c) Disbursed ODA and preferential loan funds are transferred to the account of the implementing unit opened at the State Treasury according to agreements with sponsors. Expenditures follow current state budget management procedures. At the end of the fiscal year, remaining balances of foreign sources are handled according to current state budget management regulations; remaining cash balances on advance payment accounts can continue to be used for program/project activities in the next fiscal year as prescribed.

d) When withdrawing funds through results-based financing, the project owner uses the exchange rate between Special Drawing Rights (SDR) and Vietnamese Dong (VND) announced on the sponsor's website at the time of submitting the withdrawal application.

3. Procedures and formalities for withdrawing ODA and preferential loan funds through project-based financing:

a) Forms of withdrawal:

Direct Payment: Transfer payment directly to the contractor or supplier of the project.

Letter of Credit (L/C) Payment: A form of payment by letter of credit issued by a bank at the request of the project owner, committing to pay a certain amount if the contractor or supplier presents valid documents as stipulated in the L/C.

Reimbursement: A form where the foreign sponsor pays money to reimburse legitimate expenses incurred by the project owner for the project.

Advance Account: A form where the foreign sponsor temporarily advances a sum of money into a separate account opened for the project at a bank, allowing the project owner to manage regular and legitimate expenditures, reducing the number of loan withdrawals.

b) After the sponsor notifies Vietnam has completed the preconditions for fund withdrawal as stipulated in international treaties and agreements on ODA and preferential loans, the project owner or Project Management Board prepares a withdrawal application package according to the lender's model and each withdrawal form and sends it to the Ministry of Finance.

If the foreign lender requires additional documentation or only partially approves the withdrawal application, the Ministry of Finance or the foreign lender will notify the project owner to promptly address reasonable requirements of the foreign lender.

c) Withdrawal Application Package Sent to the Ministry of Finance: For each withdrawal period, the project owner or authorized entity prepares and submits one withdrawal application package to the Ministry of Finance according to each withdrawal form. The withdrawal application package is specified in Appendix VII attached to this Decree.

d) Electronic withdrawal procedures are implemented according to the Ministry of Finance's guidelines after reaching agreement with the sponsor.

Article 64. Principles for Accounting of ODA and Preferential Loan Debts in the State Budget

1. The ODA funds and preferential loan funds used to offset the state budget deficit must be fully and accurately accounted for in the state budget.

2. For programs and projects that apply a full or partial disbursement mechanism under the controlled expenditure system at the National Treasury, the accounting of the state budget for the ODA funds and preferential loan funds according to the disbursement mechanism and the portion of the re-lent funds according to the ratio (for provincial People's Committees) shall be carried out by the National Treasury where the transaction takes place.

3. The accounting of the state budget shall be based on the payment vouchers for disbursing ODA funds and preferential loan funds transferred to agencies, organizations, and units for use, as notified by foreign sponsors. In cases of expenditures from advance payment accounts, the project leader shall submit a request for accounting of ODA funds and preferential loans to the National Treasury for confirmation simultaneously with the expenditure control procedures. For other withdrawal methods, the project leader shall submit a request for accounting of ODA funds and preferential loans to the National Treasury for confirmation within three working days from receiving the payment voucher from the foreign sponsor and send it to the Ministry of Finance for monitoring.

Article 65. Accounting of Direct Budget Support

Based on payment receipts or bank statements, the National Treasury shall account for recording debts of ODA loans and preferential loans, and record revenues of ODA funds and preferential loans in accordance with regulations; in cases where foreign currencies are transferred into the Central Foreign Currency Fund, the National Treasury shall account for them according to regulations for revenue or debt of the state budget in foreign currency.

Article 66. Accounting of ODA Loans and Preferential Loans at the National Treasury

The National Treasury shall account for recording revenues and expenditures for ODA and preferential loan projects under the disbursement mechanism and the source of re-lent funds for programs and projects under the expenditure control system at the National Treasury, specifically as follows:

1. Account according to the correct ODA funding allocation code, supplementary ODA funding with specific objectives for localities, ODA funding for localities to re-lend, and detailed accounting for non-reimbursable ODA funding, ODA loan funding, and preferential loan funding.

2. Advance payments under the implementation system shall be accounted for as recorded advance payments. Recovered advance payments shall be accounted for as reduced recorded advance payments.

3. Payments for completed work volumes shall be accounted for as recorded actual expenditures and annual settlement.

4. Expenditures included in the annual plan, which have been controlled by the National Treasury and transferred to contractors and service providers before January 31 of the following year, shall be accounted for as recorded expenditures in the fiscal year of implementation. Expenditures controlled by the National Treasury, with payment vouchers issued to contractors and service providers after January 31 of the following year, shall be planned for the next year by the project leader for accounting purposes.

5. Accounting records shall comply with government regulations on administrative procedures under the National Treasury domain. The project leader shall submit the records to the National Treasury where the transaction occurs for confirmation no later than February 1 of the following year.

Article 67. Accounting of ODA and Preferential Loans for Re-lending at the Ministry of Finance

1. For ODA and preferential loan funds of the Government re-lent by the Ministry of Finance; and loans authorized by the Ministry of Finance to financial and credit institutions as lending agencies for re-lending to investment programs and projects: Based on the sponsor's disbursement notification and the project leader's disbursement statement, the Ministry of Finance shall account for the debt obligations according to the accounting guidelines for government and local government loans and repayments; and track and monitor re-lent debts and government guarantees.

2. For programs and projects where the Ministry of Finance carries out state budget accounting, when adjustments are made, based on the sponsor's disbursement notification, the Ministry of Finance shall prepare an adjustment accounting form and send the adjusted data forms to the lending agency and the project leader to adjust corresponding accounting reports and final accounts for foreign capital.

Điều 68. Tỷ giá hạch toán

1. Các khoản tiền nhà tài trợ trực tiếp giải ngân và thanh toán Thư tín dụng bằng ngoại tệ cho nhà thầu, nhà cung cấp, việc hạch toán bằng đồng Việt Nam (VNĐ) áp dụng tỷ giá mua chuyển khoản đầu ngày của ngân hàng phục vụ, ngân hàng nơi Kho bạc Nhà nước mở tài khoản, hoặc tỷ giá mua chuyển khoản đầu ngày của Ngân hàng Thương mại cổ phần Ngoại thương Việt Nam trong trường hợp không có ngân hàng phục vụ tại ngày nhà tài trợ ghi nợ cho Chính phủ.

2. Đối với các khoản tiền nhà tài trợ thanh toán trực tiếp bằng VNĐ, áp dụng tỷ giá thanh toán thực tế của nhà tài trợ giữa đồng tiền nhận nợ và đồng tiền thanh toán.

3. Trường hợp dự án thực hiện chi từ tài khoản tạm ứng, các khoản chi từ tài khoản tạm ứng bằng VNĐ và chi bằng ngoại tệ áp dụng tỷ giá mua chuyển khoản đồng ngoại tệ tương ứng của ngân hàng phục vụ hoặc ngân hàng nơi Kho bạc Nhà nước mở tài khoản tại thời điểm thanh toán.

4. Trường hợp chuyển khoản ghi thu ghi chi tạm ứng sang thực chi khi thanh toán khối lượng hoàn thành áp dụng tỷ giá mua chuyển khoản đầu ngày của ngân hàng phục vụ, ngân hàng nơi Kho bạc Nhà nước mở tài khoản tại thời điểm hạch toán ghi thu ghi chi tạm ứng để hạch toán thu hồi tạm ứng.

5. Chủ dự án chịu trách nhiệm về việc xác định và áp dụng tỷ giá quy đổi khi đề nghị Kho bạc Nhà nước nơi giao dịch kiểm soát chi hoặc đề nghị hạch toán ghi thu ghi chi các khoản chi bằng ngoại tệ theo quy định.

6. Chủ dự án thực hiện đánh giá lại tỷ giá đối với các khoản mục tiền tệ có gốc ngoại tệ của hoạt động dự án vào cuối kỳ kế toán trước khi lập báo cáo tài chính và khi có yêu cầu của nhà tài trợ, các khoản mục tiền tệ có gốc ngoại tệ phải đánh giá lại tỷ giá theo quy định của chế độ kế toán mà đơn vị áp dụng.

Điều 69. Thời hạn hạch toán ngân sách nhà nước

1. Các khoản chi nguồn vốn ODA, vay ưu đãi được xác nhận kiểm soát chi và thực hiện giải ngân đến ngày 31 tháng 01 năm sau; trong vòng 05 ngày làm việc thực hiện hạch toán tại Kho bạc Nhà nước nơi giao dịch.

2. Kho bạc Nhà nước hoàn thành hạch toán các khoản chi nguồn vốn ODA, vay ưu đãi trong niên độ thực hiện trong vòng 30 ngày kể từ ngày 31 tháng 01.

3. Trình tự, thủ tục quản lý hạch toán ngân sách nhà nước vốn ODA, vay ưu đãi thực hiện theo các quy định của Chính phủ về thủ tục hành chính thuộc lĩnh vực Kho bạc Nhà nước.

 

Mục 5

BÁO CÁO, KẾ TOÁN, KIỂM TOÁN, QUYẾT TOÁN, KIỂM TRA

Điều 70. Báo cáo trực tuyến thông tin khoản vay ODA, vay ưu đãi nước ngoài

1. Cơ quan chủ quản đăng tải thông tin về Đề xuất chương trình, dự án, Báo cáo đề xuất chủ trương đầu tư hoặc Báo cáo nghiên cứu tiền khả thi, Văn kiện dự án, Báo cáo nghiên cứu khả thi được cấp thẩm quyền phê duyệt trên Hệ thống thông tin và cơ sở dữ liệu quốc gia về đầu tư công, Trang thông tin của Bộ Tài chính. Thời hạn báo cáo trong vòng 10 ngày kể từ ngày có văn bản quyết định, phê duyệt của cấp có thẩm quyền.

2. Chủ dự án hoặc Ban quản lý dự án gửi báo cáo trực tuyến trên Hệ thống thông tin và cơ sở dữ liệu quốc gia về đầu tư công, Trang thông tin của Bộ Tài chính các thông tin về Kế hoạch tổng thể thực hiện chương trình, dự án, dự kiến nhu cầu giải ngân hằng năm, kế hoạch vốn được giao hàng năm và kế hoạch bổ sung, điều chỉnh (nếu có), tình hình giải ngân vốn ODA, vay ưu đãi nước ngoài.

a) Đối với kế hoạch tổng thể thực hiện chương trình, dự án và kế hoạch bổ sung, điều chỉnh kế hoạch tổng thể (nếu có), chủ dự án hoặc Ban quản lý dự án thực hiện báo cáo trong vòng 10 ngày kể từ ngày nhận được văn bản do cơ quan chủ quản phê duyệt;

b) Đối với dự kiến nhu cầu giải ngân hằng năm, kế hoạch vốn được giao hàng năm và kế hoạch bổ sung, điều chỉnh (nếu có), chủ dự án hoặc Ban quản lý dự án thực hiện báo cáo trong vòng 10 ngày kể từ ngày nhận được văn bản do cơ quan chủ quản phê duyệt;

c) Đối với tình hình giải ngân vốn thực tế, chủ dự án hoặc Ban quản lý dự án thực hiện báo cáo các thông tin về tình hình giải ngân vốn ODA, vốn vay ưu đãi trong tháng trong vòng 05 ngày kể từ ngày kết thúc tháng trên Hệ thống thông tin và cơ sở dữ liệu quốc gia về đầu tư công, Trang thông tin của Bộ Tài chính.

3. Bộ Kế hoạch và Đầu tư và Bộ Tài chính hướng dẫn mẫu biểu báo cáo thông tin trực tuyến quy định tại Điều này.

Điều 71. Báo cáo tình hình giải ngân, hạch toán ngân sách nhà nước

1. Trong vòng 15 ngày kể từ khi kết thúc quý, chủ dự án thực hiện kiểm soát chi tại Kho bạc Nhà nước lập báo cáo gửi cơ quan chủ quản, đồng gửi cơ quan tài chính đồng cấp về tình hình giải ngân vốn ODA, vốn vay ưu đãi trong quý kèm các Phiếu hạch toán ghi thu ghi chi ngân sách nhà nước được Kho bạc Nhà nước nơi giao dịch xác nhận.

Doanh nghiệp, đơn vị sự nghiệp công lập nhận vay lại thực hiện quy định về chế độ báo cáo giải ngân theo quy định tại Nghị định của Chính phủ về cho vay lại.

2. Trong vòng 30 ngày kể từ khi đóng khoản vay ODA, vay ưu đãi, chủ dự án gửi Báo cáo kết thúc rút vốn ODA, vốn vay ưu đãi cho Bộ Tài chính và cơ quan chủ quản để làm cơ sở quyết toán dự án.

3. Chủ dự án lập và gửi các báo cáo tài chính cho nhà tài trợ nước ngoài theo quy định tại điều ước quốc tế, thỏa thuận vay ODA, vốn vay ưu đãi đã ký kết, báo cáo nghiên cứu khả thi, văn kiện dự án (nếu có) đồng gửi cho cơ quan chủ quản và cơ quan tài chính đồng cấp để theo dõi và chỉ đạo kịp thời công tác quản lý tài chính đối với dự án.

4. Hằng năm, trong vòng 60 ngày kể từ khi kết thúc kỳ báo cáo, để phục vụ đối chiếu số liệu hạch toán và thực tế giải ngân, cơ quan chủ quản có trách nhiệm lập, tổng hợp và cung cấp cho Bộ Tài chính, Kho bạc Nhà nước báo cáo tình hình giải ngân và hạch toán, ghi thu ghi chi ngân sách nhà nước vốn ODA, vốn vay ưu đãi.

5. Bộ Tài chính hướng dẫn các mẫu biểu báo cáo giải ngân.

Điều 72. Chế độ kế toán, kiểm toán, quyết toán

Chế độ kế toán, kiểm toán, quyết toán chương trình, dự án sử dụng vốn ODA, vốn vay ưu đãi thực hiện theo quy định hiện hành áp dụng đối với nguồn vốn ngân sách nhà nước và theo hướng dẫn của Bộ Tài chính, phù hợp với các nội dung đặc thù đối với nguồn vốn ODA, vốn vay ưu đãi.

Điều 73. Quy định về quản lý tài sản

Tài sản công hình thành từ nguồn vốn ODA, vay ưu đãi nước ngoài được thực hiện theo quy định pháp luật về quản lý, sử dụng tài sản công.

 

Mục 6

CÁC QUY ĐỊNH KHÁC VỀ QUẢN LÝ TÀI CHÍNH

Điều 74. Nội dung đặc thù đối với chương trình, dự án sử dụng vốn ODA, vốn vay ưu đãi

1. Mức vốn tạm ứng hợp đồng, việc thu hồi tạm ứng, tỷ lệ giữ lại chờ bảo hành thực hiện theo quy định tại hợp đồng giữa chủ dự án và nhà thầu phù hợp với quy định của pháp luật về hợp đồng (chủ dự án được quyền thỏa thuận với nhà thầu bảo lãnh tạm ứng đối với hợp đồng có giá trị tạm ứng hợp đồng không quá 01 tỷ đồng). Chủ dự án có trách nhiệm quản lý và thu hồi vốn đã tạm ứng cho nhà thầu. Trường hợp không thu hồi được, chủ dự án có trách nhiệm tự bố trí nguồn hoàn trả nhà tài trợ.

2. Đối với mỗi lần đề nghị xác nhận và thanh toán số tiền bảo hành công trình để chuyển nhà thầu, chủ dự án lập biểu theo dõi tiến độ chuyển tiền bảo hành và lũy kế số tiền phải chuyển, gửi Kho bạc Nhà nước để đối chiếu và xác nhận số tiền bảo hành theo quy định hợp đồng để chủ dự án chuyển trả nhà thầu. Thời điểm thanh toán tiền bảo hành công trình là thời điểm tính kế hoạch vốn hàng năm được giao cho dự án.

3. Đối với lần thanh toán cuối cùng cho chi phí kiểm toán độc lập thanh toán từ vốn đối ứng.

Điều 75. Các quy định quản lý tài chính đối với các dự án có nội dung chi thường xuyên có trong điều ước quốc tế, thỏa thuận vay đã ký kết

1. Chủ dự án lập kế hoạch giải ngân rút vốn trong năm kế hoạch và 02 năm tiếp theo cho từng chương trình, dự án trong đó chia ra vốn vay ODA, vay ưu đãi, vốn ODA không hoàn lại cho chi thường xuyên và vốn đối ứng gửi Bộ Tài chính.

2. Bộ Tài chính tổng hợp kế hoạch vốn vay ODA và vốn ODA không hoàn lại kèm khoản vay về chi thường xuyên cấp phát cho các bộ, cơ quan ngang bộ, cơ quan trung ương và Ủy ban nhân dân cấp tỉnh vào dự toán ngân sách nhà nước hàng năm.

3. Sau khi vốn chi thường xuyên được cấp có thẩm quyền phê duyệt, các cơ quan liên quan nhập kế hoạch vốn chi thường xuyên trên hệ thống Tabmis theo quy định hiện hành.

4. Kiểm soát chi cho dự án hoặc các hoạt động thuộc dự toán chi thường xuyên thực hiện theo Luật Ngân sách nhà nước và các văn bản hướng dẫn thực hiện.

5. Dự án có tính chất chi thường xuyên áp dụng chế độ kế toán hành chính sự nghiệp. Dự án hỗn hợp chi đầu tư và chi thường xuyên, chủ dự án báo cáo cơ quan chủ quản quyết định vận dụng chế độ kế toán phù hợp.

6. Trong vòng 06 tháng kể từ ngày kết thúc giải ngân, đối với các dự án sử dụng vốn ODA, vốn vay ưu đãi được bố trí vốn chi thường xuyên, Ban quản lý dự án lập báo cáo quyết toán kết thúc dự án, chi tiết theo từng nguồn vốn ODA (vốn ODA không hoàn lại, vốn vay ODA, vốn vay ưu đãi, vốn đối ứng) trên cơ sở tổng hợp toàn bộ kết quả số liệu quyết toán các năm trong thời gian thực hiện dự án đã được cơ quan có thẩm quyền thông báo xét duyệt quyết toán gửi cơ quan chủ quản. Cơ quan chủ quản tổng hợp gửi Bộ Tài chính.

7. Chủ dự án (đơn vị sử dụng ngân sách) lập và gửi báo cáo quyết toán năm, báo cáo tài chính năm cho cơ quan chủ quản (đơn vị kế toán cấp trên trực tiếp), hoặc gửi cơ quan tài chính (trường hợp không có đơn vị kế toán cấp trên) theo pháp luật về hướng dẫn chế độ kế toán hành chính sự nghiệp. Việc xét duyệt, thẩm định, thông báo quyết toán năm thực hiện theo quy định của Bộ Tài chính về quy định xét duyệt, thẩm định, thông báo và tổng hợp quyết toán năm.

 

 

Chương VII

QUẢN LÝ TÀI CHÍNH VỐN ODA KHÔNG HOÀN LẠI

Điều 76. Nguyên tắc quản lý tài chính đối với vốn ODA không hoàn lại

1. Vốn ODA không hoàn lại thuộc nguồn thu ngân sách nhà nước được dự toán, kiểm soát chi, hạch toán, ghi thu ghi chi, quyết toán theo quy định của pháp luật về ngân sách nhà nước và quản lý tài chính quy định tại Nghị định này. Trường hợp phát sinh mới chưa tổng hợp trong dự toán được cấp có thẩm quyền phân bổ và giao kế hoạch, chủ dự án lập dự toán bổ sung theo quy định pháp luật về quản lý nhà nước và pháp luật có liên quan.

2. Đối với khoản ODA không hoàn lại do nhà tài trợ trực tiếp quản lý, thực hiện: Cơ quan chủ quản chịu trách nhiệm quản lý theo điều ước quốc tế, thỏa thuận về vốn ODA không hoàn lại đã ký kết, Văn kiện chương trình, dự án hoặc Báo cáo nghiên cứu khả thi chương trình, dự án; thực hiện theo chức năng, nhiệm vụ của cơ quan chủ quản; tuân thủ các quy định về kế toán, thuế và các quy định pháp luật có liên quan. Trường hợp nhà tài trợ bàn giao quyền sở hữu đối với các tài sản, trang thiết bị của chương trình, dự án cho chủ dự án, chủ dự án thực hiện việc xác lập sở hữu tài sản theo quy định hiện hành.

3. Đối với các khoản vốn ODA không hoàn lại theo cơ chế hoà trộn: Thực hiện theo quy định về quản lý tài chính vốn vay ODA và vốn vay ưu đãi tại Chương VI của Nghị định này.

4. Đối với các khoản ODA không hoàn lại nhằm mục đích viện trợ khẩn cấp để cứu trợ và khắc phục hậu quả thiên tai: Thực hiện theo quy định của Chính phủ về tiếp nhận, quản lý và sử dụng viện trợ quốc tế khẩn cấp để cứu trợ và khắc phục hậu quả thiên tai.

5. Trong trường hợp các quy định về quản lý tài chính tại Chương này có sự khác biệt với các điều ước quốc tế về vốn ODA không hoàn lại đã được cấp có thẩm quyền ký kết, áp dụng theo các quy định của điều ước quốc tế.

Điều 77. Mở tài khoản thanh toán cho chương trình, dự án sử dụng vốn ODA không hoàn lại

1. Tài khoản vốn đối ứng: Chủ dự án mở tài khoản tại Kho bạc Nhà nước nơi giao dịch để thực hiện việc kiểm soát, thanh toán đối với nguồn vốn đối ứng của dự án.

2. Tài khoản vốn ODA không hoàn lại: Chủ dự án mở tài khoản tiếp nhận vốn ODA không hoàn lại tại hệ thống Kho bạc Nhà nước nơi giao dịch hoặc ngân hàng phục vụ.

a) Trình tự, thủ tục mở tài khoản tại Kho bạc Nhà nước và việc quản lý, sử dụng tài khoản thực hiện theo quy định hiện hành;

b) Kho bạc Nhà nước tổ chức việc kiểm soát, thanh toán cho dự án từ nguồn vốn ODA.

Điều 78. Lập kế hoạch tài chính vốn ODA không hoàn lại

1. Căn cứ vào Quyết định phê duyệt Văn kiện dự án, phi dự án hoặc Quyết định đầu tư chương trình, dự án; điều ước quốc tế hoặc thỏa thuận về vốn ODA không hoàn lại (nếu có), chủ dự án lập kế hoạch thu chi vốn ODA không hoàn lại 03 năm và hằng năm theo quy định của Luật Ngân sách nhà nước và pháp luật liên quan gửi cơ quan chủ quản tổng hợp.

2. Việc lập dự toán thu chi vốn ODA không hoàn lại hằng năm được chi tiết theo từng nhà tài trợ, theo từng chương trình, dự án hoặc phi dự án, từng điều ước quốc tế, thỏa thuận về vốn ODA không hoàn lại.

3. Lập, tổng hợp, trình, phê duyệt, giao và điều chỉnh bổ sung kế hoạch vốn ODA không hoàn lại:

a) Đối với vốn ODA không hoàn lại sử dụng cho chi đầu tư công thực hiện theo quy định của pháp luật về đầu tư công;

b) Đối với vốn ODA không hoàn lại sử dụng cho chi thường xuyên thực hiện theo quy định của pháp luật về ngân sách nhà nước.

4. Trên cơ sở hạn mức vốn hằng năm được cơ quan thẩm quyền giao, cơ quan chủ quản phân bổ chi tiết cho từng chương trình, dự án, phi dự án và thông báo cho Bộ Tài chính, Bộ Kế hoạch và Đầu tư về phương án phân bổ chi tiết.

5. Cơ quan chủ quản chỉ đạo, tổ chức việc thực hiện dự toán và báo cáo việc thực hiện kế hoạch thu chi vốn ODA không hoàn lại theo quy định hiện hành.

Điều 79. Kiểm soát chi, giải ngân, hạch toán và ghi thu ghi chi vốn ODA không hoàn lại bằng tiền

1. Chủ dự án thực hiện kiểm soát chi tại Kho bạc Nhà nước theo quy định về quản lý ngân sách nhà nước. Trình tự, thủ tục kiểm soát chi, hạch toán, ghi thu ghi chi thực hiện theo quy định pháp luật về thủ tục hành chính thuộc lĩnh vực Kho bạc Nhà nước.

2. Hồ sơ kiểm soát chi gửi đến Kho bạc Nhà nước lần đầu gồm:

a) Quyết định giao dự toán hoặc bổ sung giao dự toán của cấp có thẩm quyền;

b) Bản sao y bản chính Quyết định phê duyệt Văn kiện chương trình, dự án hoặc Quyết định đầu tư chương trình, dự án và Văn kiện chương trình, dự án hoặc Báo cáo nghiên cứu khả thi được phê duyệt;

c) Bản sao y bản chính Điều ước quốc tế hoặc Thỏa thuận vốn ODA không hoàn lại hoặc Công hàm trao đổi hoặc Thư thông báo vốn ODA không hoàn lại;

d) Hợp đồng mua sắm hàng hóa, dịch vụ liên quan (nếu có). Trường hợp ký bằng tiếng nước ngoài thì gửi kèm bản dịch sang tiếng Việt có chữ ký và đóng dấu của chủ dự án. Chủ dự án chịu trách nhiệm trước pháp luật về tính đúng đắn, chính xác về nội dung bản dịch tiếng Việt;

đ) Giấy đề nghị xác nhận chi phí hợp lệ vốn sự nghiệp hoặc giấy đề nghị thanh toán vốn đầu tư của Chủ dự án theo quy định của Chính phủ về thủ tục hành chính thuộc lĩnh vực Kho bạc Nhà nước.

3. Hồ sơ từng lần thanh toán gửi Kho bạc Nhà nước thực hiện theo quy định khoản chi nguồn vốn ngân sách nhà nước.

4. Giải ngân vốn ODA không hoàn lại bằng tiền cho chương trình, dự án: Căn cứ kết quả kiểm soát chi, trên cơ sở yêu cầu của chủ dự án, Kho bạc Nhà nước hoặc ngân hàng phục vụ thực hiện giải ngân cho dự án theo quy định; hằng tháng, thông báo số giải ngân vốn ODA không hoàn lại của từng chủ tài khoản theo từng chương trình, dự án cho Bộ Tài chính.

5. Hạch toán ghi thu ghi chi cho dự án:

a) Hàng tháng hoặc theo từng lần phát sinh, trên cơ sở kết quả kiểm soát chi và giấy đề nghị ghi thu ghi chi vốn ODA không hoàn lại do chủ dự án gửi, Kho bạc Nhà nước đồng thời thực hiện ghi thu ghi chi theo quy định. Trường hợp chủ dự án mở tài khoản nguồn vốn ODA tại ngân hàng phục vụ, ngoài hồ sơ nêu trên, chủ dự án gửi kèm theo bản sao kê chứng từ thanh toán từ tài khoản nguồn vốn ODA tại ngân hàng phục vụ;

b) Kho bạc Nhà nước hạch toán vào ngân sách nhà nước theo nội dung chi viện trợ tại mục lục ngân sách nhà nước theo quy định. Các khoản tạm ứng theo chế độ thực hiện hạch toán ghi chi tạm ứng. Các khoản thu hồi tạm ứng thực hiện hạch toán giảm ghi chi tạm ứng. Các khoản thanh toán khối lượng hoàn thành hạch toán ghi thu ghi chi thực chi và thực hiện quyết toán ngân sách hàng năm;

c) Thời gian hạch toán theo quy định hiện hành đối với nguồn vốn ngân sách nhà nước.

6. Việc thanh toán tạm ứng, kiểm soát chi từ nguồn vốn ODA không hoàn lại bằng tiền thực hiện theo các quy định hiện hành đối với nguồn vốn ngân sách nhà nước.

7. Lãi tiền gửi vốn ODA không hoàn lại phát sinh trên tài khoản tiền gửi phải được hạch toán theo dõi riêng và được sử dụng để thanh toán phí dịch vụ ngân hàng theo quy định. Phí dịch vụ ngân hàng là khoản chi thuộc dự án.

8. Khi kết thúc hoạt động chi tiêu trên tài khoản vốn ODA không hoàn lại tại ngân hàng phục vụ, trường hợp không có cam kết tại điều ước quốc tế, thỏa thuận về vốn ODA không hoàn lại về sử dụng lãi tiền gửi viện trợ, chủ dự án nộp toàn bộ số dư lãi phát sinh trên tài khoản tiền gửi vào ngân sách nhà nước theo quy định hiện hành. Việc sử dụng số dư lãi phát sinh thực hiện theo quy định của pháp luật về đầu tư công và ngân sách nhà nước.

Điều 80. Tiếp nhận vốn ODA không hoàn lại bằng hàng hóa và dịch vụ

1. Việc tiếp nhận hàng viện trợ nhập khẩu từ nước ngoài được thực hiện theo Luật Hải quan, Luật Thuế xuất khẩu, thuế nhập khẩu và Luật Quản lý thuế. Hồ sơ gửi đến cơ quan hải quan làm thủ tục thông quan hàng viện trợ nhập khẩu gồm:

a) Điều ước quốc tế hoặc thỏa thuận về vốn ODA không hoàn lại hoặc văn bản trao đổi về việc cam kết và tiếp nhận vốn ODA không hoàn lại: 01 bản chụp có xác nhận sao y bản chính của cơ quan có thẩm quyền theo quy định của pháp luật liên quan;

b) Quyết định phê duyệt Văn kiện dự án, phi dự án hoặc Quyết định đầu tư chương trình và Văn kiện dự án hoặc Báo cáo nghiên cứu khả thi được phê duyệt: 01 bản chụp có xác nhận sao y bản chính của cơ quan có thẩm quyền theo quy định của pháp luật liên quan;

c) Hồ sơ khác theo quy định pháp luật về thủ tục hải quan.

2. Hồ sơ hoàn thuế hoặc miễn thuế đối với hàng hóa, dịch vụ mua trong nước bằng nguồn vốn ODA không hoàn lại gửi đến cơ quan thuế gồm:

a) Điều ước quốc tế hoặc thỏa thuận vốn ODA không hoàn lại hoặc văn bản trao đổi về việc cam kết và tiếp nhận vốn ODA không hoàn lại: 01 bản chụp;

b) Quyết định phê duyệt Văn kiện dự án, phi dự án hoặc Quyết định đầu tư chương trình và Văn kiện dự án hoặc Báo cáo nghiên cứu khả thi được phê duyệt: 01 bản chụp;

c) Giấy đề nghị xác nhận chi phí hợp lệ vốn sự nghiệp và giấy đề nghị thanh toán vốn đầu tư của chủ dự án theo quy định của Chính phủ về thủ tục hành chính thuộc lĩnh vực Kho bạc Nhà nước;

d) Các giấy tờ khác theo quy định của pháp luật liên quan tới hoàn thuế hoặc miễn thuế.

3. Các khoản thuế, phí và lệ phí thực hiện theo quy định pháp luật hiện hành về thuế, phí và lệ phí.

4. Sau khi giao nhận hàng hóa, chủ dự án, phi dự án lập hồ sơ gửi Kho bạc Nhà nước để ghi thu ghi chi ngân sách nhà nước theo quy định. Hồ sơ ghi thu ghi chi gồm có:

a) Điều ước quốc tế hoặc thỏa thuận vốn ODA không hoàn lại hoặc văn bản trao đổi về việc cam kết và tiếp nhận vốn ODA không hoàn lại: 01 bản chụp có xác nhận sao y bản chính của cơ quan có thẩm quyền theo quy định của pháp luật liên quan;

b) Quyết định phê duyệt Văn kiện dự án hoặc Quyết định đầu tư chương trình và Văn kiện dự án hoặc Báo cáo nghiên cứu khả thi được phê duyệt: 01 bản chụp có xác nhận sao y bản chính của cơ quan có thẩm quyền theo quy định của pháp luật liên quan;

c) Giấy đề nghị ghi thu, ghi chi theo quy định của Chính phủ về thủ tục hành chính thuộc lĩnh vực Kho bạc Nhà nước;

d) Trường hợp hàng hóa nhập khẩu: Hợp đồng, vận đơn hoặc các chứng từ vận tải khác có giá trị tương đương, hóa đơn thương mại hoặc tờ khai hàng hóa nhập khẩu đối với trường hợp không có hóa đơn thương mại: 01 bản chụp có xác nhận sao y bản chính của cơ quan có thẩm quyền theo quy định của pháp luật liên quan. Trường hợp hàng hóa mua trong nước: Hợp đồng mua bán, hóa đơn thuế giá trị gia tăng, biên bản bàn giao hàng hóa: 01 bản chụp có xác nhận sao y bản chính của cơ quan có thẩm quyền theo quy định của pháp luật liên quan;

đ) Quyết định giao dự toán vốn ODA không hoàn lại hoặc dự toán điều chỉnh bổ sung trong năm của cấp có thẩm quyền.

5. Kho bạc Nhà nước thực hiện hạch toán ghi thu ghi chi giá hàng hóa nhập khẩu là giá không bao gồm các khoản thuế, phí và lệ phí theo quy định.

 

Chương VIII

NHIỆM VỤ, QUYỀN HẠN, TRÁCH NHIỆM

CỦA CƠ QUAN, TỔ CHỨC TRONG QUẢN LÝ

VÀ SỬ DỤNG VỐN ODA, VỐN VAY ƯU ĐÃI

Điều 81. Nhiệm vụ, quyền hạn của Bộ Kế hoạch và Đầu tư

1. Chủ trì soạn thảo chiến lược, chính sách hợp tác phát triển với nhà tài trợ nước ngoài; định hướng thu hút, quản lý và sử dụng nguồn vốn ODA, vốn vay ưu đãi của các nhà tài trợ nước ngoài.

2. Chủ trì soạn thảo, trình ban hành hoặc ban hành văn bản quy phạm pháp luật về quản lý và sử dụng vốn ODA, vốn vay ưu đãi theo thẩm quyền.

3. Chủ trì xác định nhu cầu vốn cho đầu tư phát triển từ nguồn vốn ODA, vốn vay ưu đãi; tổng hợp và trình Thủ tướng Chính phủ các Đề xuất chương trình, dự án sử dụng vốn vay ODA, vốn vay ưu đãi.

4. Chủ trì, phối hợp với các cơ quan liên quan thẩm định nguồn vốn và khả năng cân đối vốn cho các dự án đầu tư sử dụng vốn ODA, vốn vay ưu đãi.

5. Chủ trì, phối hợp với các cơ quan có liên quan trình Chính phủ về việc ký kết điều ước quốc tế khung, điều ước quốc tế cụ thể, thoả thuận khung về vốn ODA không hoàn lại không gắn với khoản vay quy định tại khoản 4 Điều 29 của Nghị định này; đề xuất trình Thủ tướng Chính phủ về việc ký kết thỏa thuận khung và thoả thuận cụ thể về vốn ODA không hoàn lại không gắn với khoản vay quy định tại khoản 3 Điều 32 của Nghị định này.

6. Tổng hợp và trình Thủ tướng Chính phủ xem xét, quyết định chủ trương đầu tư chương trình, dự án sử dụng vốn ODA, vốn vay ưu đãi thuộc thẩm quyền quyết định của Thủ tướng Chính phủ, trừ dự án nhóm A; gửi văn bản thông báo chính thức cho nhà tài trợ nước ngoài về Đề xuất chương trình, dự án được phê duyệt, quyết định chủ trương đầu tư chương trình, dự án và đề nghị xem xét tài trợ.

7. Tổng hợp và trình Thủ tướng Chính phủ xem xét, quyết định chủ trương thực hiện dự án hỗ trợ kỹ thuật, phi dự án sử dụng vốn ODA không hoàn lại thuộc thẩm quyền quyết định của Thủ tướng Chính phủ; gửi văn bản thông báo chính thức cho nhà tài trợ nước ngoài về dự án, phi dự án đã được phê duyệt và đề nghị xem xét tài trợ sau khi chủ trương thực hiện, Văn kiện dự án hỗ trợ kỹ thuật, phi dự án được cấp có thẩm quyền quyết định.

8. Phối hợp với Bộ Tài chính xây dựng điều ước quốc tế khung và điều ước quốc tế cụ thể, thoả thuận về vốn vay ODA, vốn vay ưu đãi.

9. Phối hợp với Ngân hàng Nhà nước Việt Nam xây dựng điều ước quốc tế về vốn ODA không hoàn lại không gắn với khoản vay với các tổ chức tài chính tiền tệ quốc tế.

10. Phối hợp với Bộ Tài chính và các cơ quan có liên quan xác định thành tố ưu đãi, đánh giá tác động của khoản vay mới đối với các chỉ tiêu an toàn nợ công, cơ chế tài chính trong nước áp dụng đối với chương trình, dự án theo quy định của pháp luật.

11. Thực hiện giám sát, đánh giá, kiểm tra và thanh tra chương trình, dự án sử dụng vốn ODA, vốn vay ưu đãi theo quy định của pháp luật về giám sát và đánh giá đầu tư công và quản lý và sử dụng vốn ODA, vốn vay ưu đãi.

12. Làm đầu mối giải quyết khó khăn, vướng mắc trong quá trình thực hiện chương trình, dự án, những vấn đề liên quan đến nhiều bộ, ngành để đảm bảo tiến độ thực hiện và thúc đẩy giải ngân vốn ODA, vốn vay ưu đãi; kiến nghị Thủ tướng Chính phủ quyết định biện pháp xử lý các vấn đề về vốn ODA, vốn vay ưu đãi thuộc thẩm quyền của Thủ tướng Chính phủ.

Trong trường hợp cần thiết, chủ trì thành lập đoàn công tác liên ngành làm việc trực tiếp với cơ quan chủ quản, chủ dự án, Ban quản lý dự án và nhà tài trợ nước ngoài để xem xét, đánh giá và giải quyết kịp thời những vướng mắc theo thẩm quyền.

13. Trình Thủ tướng Chính phủ báo cáo tổng hợp theo định kỳ 6 tháng, một năm và đột xuất về tình hình vận động, quản lý và sử dụng vốn ODA, vốn vay ưu đãi; kiến nghị các giải pháp nhằm tháo gỡ khó khăn trong quá trình thực hiện chương trình, dự án.

Điều 82. Nhiệm vụ, quyền hạn của Bộ Tài chính

1. Phối hợp với Bộ Kế hoạch và Đầu tư và các cơ quan có liên quan xây dựng chiến lược, chính sách hợp tác phát triển với nhà tài trợ nước ngoài.

2. Hướng dẫn chuẩn bị nội dung liên quan đến điều kiện sử dụng vốn, cơ chế tài chính trong nước, quản lý tài chính của chương trình, dự án; công tác thẩm định tài chính các dự án vay lại.

3. Chủ trì xác định thành tố ưu đãi, đánh giá tác động của khoản vay ODA và vay ưu đãi đối với các chỉ tiêu an toàn nợ công, xác định cơ chế tài chính trong nước đối với các chương trình, dự án sử dụng vốn vay ODA và vốn vay ưu đãi.

4. Chủ trì, phối hợp với các cơ quan có liên quan trình Chính phủ về việc ký kết điều ước quốc tế khung và cụ thể về vốn vay ODA, vốn vay ưu đãi, vốn ODA không hoàn lại tài trợ cho chương trình, dự án sử dụng vốn vay ODA, vốn vay ưu đãi quy định tại khoản 2 Điều 29 của Nghị định này; đề xuất trình Thủ tướng Chính phủ về việc ký kết thỏa thuận khung và thoả thuận cụ thể về vốn vay ODA, vốn vay ưu đãi, vốn ODA không hoàn lại tài trợ cho chương trình, dự án sử dụng vốn vay ODA, vốn vay ưu đãi quy định tại khoản 2 Điều 32 của Nghị định này.

5. Phối hợp với Bộ Kế hoạch và Đầu tư thẩm định nguồn vốn và khả năng cân đối vốn cho các dự án đầu tư sử dụng vốn ODA, vốn vay ưu đãi.

6. Đại diện chính thức cho “bên vay” đối với các khoản vốn vay ODA, vốn vay ưu đãi nhân danh Nhà nước hoặc Chính phủ với nhà tài trợ nước ngoài.

7. Tổng hợp, trình Thủ tướng Chính phủ quyết định việc huỷ vốn dư; gửi văn bản thông báo chính thức cho nhà tài trợ về việc huỷ vốn dư quy định tại khoản 5 Điều 47 của Nghị định này.

8. Quản lý tài chính đối với chương trình, dự án:

a) Chủ trì, phối hợp với các cơ quan có liên quan hướng dẫn về quản lý tài chính đối với chương trình, dự án;

b) Hướng dẫn về biểu mẫu, báo cáo về quản lý tài chính của chương trình, dự án trên cơ sở quy định của pháp luật hiện hành và quy định tại điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi đã ký với nhà tài trợ nước ngoài;

c) Bố trí vốn ngân sách nhà nước và các nguồn vốn khác để trả nợ các khoản vốn vay ODA, vốn vay ưu đãi khi đến hạn;

d) Theo dõi, kiểm tra công tác quản lý tài chính trong việc sử dụng vốn ODA, vốn vay ưu đãi và tổ chức hạch toán ngân sách nhà nước đối với các nguồn vốn này;

đ) Thực hiện chế độ báo cáo về giải ngân, rút vốn và trả nợ đối với vốn ODA, vốn vay ưu đãi theo quy định của pháp luật về đầu tư công, quản lý nợ công và các quy định hiện hành;

e) Chủ trì, phối hợp với Bộ Kế hoạch và Đầu tư bố trí đầy đủ và kịp thời vốn đối ứng nguồn hành chính sự nghiệp để chuẩn bị thực hiện và thực hiện chương trình, dự án thuộc diện cấp phát từ ngân sách trung ương trong kế hoạch vốn hàng năm;

g) Tổ chức cho vay lại và thu hồi phần vốn cho vay lại của chương trình, dự án áp dụng cơ chế ngân sách nhà nước cho vay lại.

Điều 83. Nhiệm vụ, quyền hạn của Ngân hàng Nhà nước Việt Nam

1. Phối hợp với Bộ Kế hoạch và Đầu tư và các cơ quan có liên quan xây dựng chiến lược, chính sách hợp tác phát triển với nhà tài trợ nước ngoài, quy hoạch, kế hoạch thu hút, điều phối, quản lý và sử dụng vốn ODA, vốn vay ưu đãi; phân tích và đánh giá hiệu quả sử dụng các nguồn vốn này.

2. Phối hợp với Bộ Kế hoạch và Đầu tư, Bộ Tài chính thẩm định nguồn vốn ODA, vốn vay ưu đãi, vốn đối ứng và khả năng cân đối các nguồn vốn này (đối với nguồn vốn của Ngân hàng Thế giới, Ngân hàng Phát triển châu Á, tổ chức tài chính tiền tệ quốc tế và ngân hàng quốc tế khác mà Ngân hàng Nhà nước Việt Nam làm đại diện).

3. Chủ trì, phối hợp với các cơ quan có liên quan trình cấp có thẩm quyền về việc ký kết điều ước quốc tế về vốn ODA không hoàn lại không gắn với khoản vay với các tổ chức tài chính tiền tệ quốc tế, theo quy định tại khoản 3 Điều 29 của Nghị định này.

4. Phối hợp với Bộ Tài chính trong việc trình cấp có thẩm quyền về việc ký kết các điều ước quốc tế, thỏa thuận khung và thoả thuận cụ thể về vốn vay ODA và vốn vay ưu đãi đối với các tổ chức tài chính tiền tệ và ngân hàng quốc tế mà Ngân hàng Nhà nước Việt Nam làm đại diện.

5. Cho ý kiến về ngân hàng đủ điều kiện làm ngân hàng phục vụ cho chương trình, dự án sử dụng vốn vay ODA, vốn vay ưu đãi.

Điều 84. Nhiệm vụ, quyền hạn của Bộ Tư pháp

1. Thẩm định dự thảo điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi theo quy định của pháp luật.

2. Tham gia đàm phán, góp ý xây dựng nội dung dự thảo điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi.

3. Tham gia ý kiến đối với Báo cáo đề xuất chủ trương đầu tư chương trình, dự án hợp tác với nhà tài trợ nước ngoài về pháp luật.

4. Thẩm định Văn kiện dự án hỗ trợ kỹ thuật, phi dự án hợp tác với nhà tài trợ nước ngoài về pháp luật thuộc thẩm quyền phê duyệt của Thủ tướng Chính phủ theo quy định của pháp luật về quản lý hợp tác quốc tế về pháp luật; cho ý kiến đối với chương trình, dự án, phi dự án hợp tác pháp luật thuộc thẩm quyền phê duyệt của cơ quan chủ quản.

5. Tham gia ý kiến cho điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi theo quy định của pháp luật.

Điều 85. Nhiệm vụ, quyền hạn của Bộ Ngoại giao

1. Phối hợp với các cơ quan có liên quan, trên cơ sở chính sách đối ngoại chung, xây dựng và thực hiện chủ trương, phương hướng vận động vốn ODA, vốn vay ưu đãi, chính sách đối tác; tham gia vận động vốn ODA, vốn vay ưu đãi.

2. Phối hợp với Bộ Kế hoạch và Đầu tư và các cơ quan có liên quan và chỉ đạo cơ quan đại diện nước Cộng hòa xã hội chủ nghĩa Việt Nam tại nước ngoài hoặc tại tổ chức quốc tế tiến hành vận động vốn ODA, vốn vay ưu đãi, phù hợp với chủ trương, phương hướng vận động, quy hoạch, kế hoạch thu hút, điều phối, quản lý và sử dụng vốn ODA, vốn vay ưu đãi trong từng thời kỳ.

3. Tham gia đàm phán, góp ý kiến đối với dự thảo điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi; tham gia ý kiến đề xuất ký kết điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi.

4. Thực hiện các thủ tục đối ngoại về việc ký kết và thực hiện điều ước quốc tế; tổ chức lưu trữ, sao lục, công bố điều ước về vốn ODA, vốn vay ưu đãi theo quy định của Luật Điều ước quốc tế.

5. Cấp ủy quyền ký thỏa thuận về vốn ODA, vốn vay ưu đãi.

6. Tham gia đánh giá chương trình, dự án theo yêu cầu của cơ quan có thẩm quyền.

7. Theo dõi, kiểm tra việc thực hiện thủ tục ký kết và thực hiện điều ước quốc tế, thỏa thuận về vốn ODA, vốn vay ưu đãi theo quy định của pháp luật.

Điều 86. Nhiệm vụ, quyền hạn của bộ, cơ quan ngang bộ, cơ quan thuộc Chính phủ

1. Phối hợp với Bộ Kế hoạch và Đầu tư và các cơ quan có liên quan xây dựng chiến lược, quy hoạch, kế hoạch thu hút, điều phối, quản lý và sử dụng vốn ODA, vốn vay ưu đãi; xây dựng chính sách, biện pháp điều phối và nâng cao hiệu quả sử dụng vốn ODA, vốn vay ưu đãi thuộc lĩnh vực phụ trách.

2. Xây dựng Đề xuất chương trình, dự án, Báo cáo đề xuất chủ trương đầu tư hoặc Báo cáo nghiên cứu tiền khả thi, Văn kiện dự án, phi dự án trình cấp có thẩm quyền quyết định hoặc phê duyệt theo thẩm quyền.

3. Phối hợp với cơ quan đề xuất ký kết trong việc trình cấp có thẩm quyền về việc ký kết điều ước quốc tế cụ thể, thỏa thuận về vốn ODA, vốn vay ưu đãi đối với chương trình, dự án do mình làm chủ quản theo quy định tại khoản 2, 3, 4 Điều 29 và khoản 2, 3 Điều 32 của Nghị định này và thực hiện điều ước quốc tế, thoả thuận đó theo quy định của pháp luật.

4. Đề xuất trình Chính phủ về việc ký kết điều ước quốc tế cụ thể về vốn ODA không hoàn lại theo quy định tại khoản 1 Điều 29 Nghị định này và tổ chức thực hiện điều ước quốc tế đó theo quy định của pháp luật về điều ước quốc tế; đề xuất trình Thủ tướng Chính phủ về việc ký kết thỏa thuận về vốn ODA không hoàn lại quy định tại khoản 1 Điều 32 của Nghị định này và tổ chức thực hiện thỏa thuận đó theo quy định của pháp luật.

5. Thực hiện chức năng quản lý nhà nước đối với vốn ODA, vốn vay ưu đãi theo ngành, lĩnh vực phụ trách theo quy định của pháp luật.

6. Bảo đảm công khai, minh bạch và chịu trách nhiệm về hiệu quả sử dụng vốn ODA, vốn vay ưu đãi của chương trình, dự án do mình trực tiếp quản lý và thực hiện.

Điều 87. Nhiệm vụ, quyền hạn của Ủy ban nhân dân cấp tỉnh

1. Phối hợp với Bộ Kế hoạch và Đầu tư, các bộ, ngành và các cơ quan có liên quan xây dựng chiến lược, quy hoạch, kế hoạch thu hút, điều phối, quản lý và sử dụng vốn ODA, vốn vay ưu đãi; xây dựng các chính sách, biện pháp điều phối và nâng cao hiệu quả sử dụng vốn ODA, vốn vay ưu đãi trên địa bàn tỉnh, thành phố.

2. Xây dựng Đề xuất chương trình, dự án, Báo cáo đề xuất chủ trương đầu tư hoặc Báo cáo nghiên cứu tiền khả thi, Văn kiện dự án, phi dự án trình cấp có thẩm quyền quyết định hoặc phê duyệt theo thẩm quyền.

3. Phối hợp với cơ quan đề xuất ký kết trong việc trình cấp có thẩm quyền về việc ký kết điều ước quốc tế cụ thể, thỏa thuận về vốn ODA, vốn vay ưu đãi đối với chương trình, dự án do mình làm chủ quản quy định tại khoản 2, 3, 4 Điều 29 và khoản 2, 3 Điều 32 của Nghị định này và thực hiện điều ước quốc tế, thỏa thuận đó theo quy định của pháp luật.

4. Phối hợp với Bộ Kế hoạch và Đầu tư trong việc trình Thủ tướng Chính phủ về việc ký kết điều ước quốc tế cụ thể về vốn ODA không hoàn lại quy định tại khoản 4 Điều 29 của Nghị định này và tổ chức thực hiện điều ước quốc tế đó theo quy định của pháp luật về điều ước quốc tế; phối hợp với Bộ Kế hoạch và Đầu tư trong việc trình Thủ tướng Chính phủ về việc ký kết thỏa thuận về vốn ODA không hoàn lại quy định tại khoản 3 Điều 32 của Nghị định này và tổ chức thực hiện thỏa thuận đó theo quy định của pháp luật.

5. Chịu trách nhiệm chỉ đạo, tổ chức thực hiện việc thu hồi đất, bồi thường, giải phóng mặt bằng cho chương trình, dự án trên địa bàn theo quy định của pháp luật, điều ước quốc tế về vốn ODA, vốn vay ưu đãi mà nước Cộng hòa xã hội chủ nghĩa Việt Nam là thành viên.

6. Thực hiện chức năng quản lý nhà nước đối với vốn ODA, vốn vay ưu đãi trên địa bàn theo quy định của pháp luật.

7. Bảo đảm công khai, minh bạch và chịu trách nhiệm về hiệu quả sử dụng vốn ODA, vốn vay ưu đãi của chương trình, dự án do mình trực tiếp quản lý và thực hiện.

8. Bố trí vốn trả nợ ngân sách trung ương đầy đủ, đúng hạn để trả nợ nước ngoài đối với chương trình, dự án áp dụng cơ chế ngân sách trung ương cho ngân sách cấp tỉnh vay lại vốn ODA, vốn vay ưu đãi.

 

Chương IX

ĐIỀU KHOẢN THI HÀNH

Điều 88. Tổ chức thực hiện

1. Bộ Kế hoạch và Đầu tư ban hành Thông tư hướng dẫn thực hiện Nghị định này.

2. Bộ Tài chính ban hành Thông tư hướng dẫn thực hiện Nghị định này về quản lý tài chính đối với chương trình, dự án sử dụng vốn ODA, vốn vay ưu đãi theo thẩm quyền.

Điều 89. Xử lý chuyển tiếp

1. Đối với chương trình, dự án sử dụng vốn vay ODA, vốn vay ưu đãi đã được cấp có thẩm quyền phê duyệt danh mục, trong quá trình thực hiện cần sửa đổi, điều chỉnh thì thực hiện theo quy định về điều chỉnh chủ trương đầu tư của Nghị định này.

2. Chương trình, dự án đã được phê duyệt Đề xuất chương trình, dự án; chủ trương đầu tư chương trình, dự án trước ngày Nghị định này có hiệu lực thì được tiếp tục thực hiện các trình tự, thủ tục tiếp theo theo quy định của Nghị định này.

3. Chương trình, dự án hỗ trợ kỹ thuật sử dụng vốn ODA không hoàn lại chuẩn bị dự án đầu tư và dự án hỗ trợ kỹ thuật, phi dự án sử dụng vốn ODA không hoàn lại độc lập đã được cấp có thẩm quyền phê duyệt Văn kiện chương trình, dự án trước ngày Nghị định này có hiệu lực thì được tiếp tục thực hiện các trình tự, thủ tục tiếp theo theo quy định của Nghị định này.

4. Dự án hỗ trợ kỹ thuật, phi dự án sử dụng vốn ODA không hoàn lại đã được phê duyệt chủ trương thực hiện và phê duyệt Văn kiện dự án, phi dự án trước ngày Nghị định này có hiệu lực, trong quá trình thực hiện có điều chỉnh mà nội dung điều chỉnh không dẫn tới thay đổi thành các dự án hỗ trợ kỹ thuật, phi dự án thuộc thẩm quyền phê duyệt chủ trương thực hiện quy định tại khoản 1 Điều 23 của Nghị định này, cơ quan chủ quản thực hiện trình tự, thủ tục điều chỉnh Văn kiện dự án, phi dự án theo quy định tại khoản 2 Điều 27 của Nghị định này. Trường hợp nội dung điều chỉnh dẫn tới thay đổi thành các dự án hỗ trợ kỹ thuật, phi dự án thuộc thẩm quyền phê duyệt chủ trương thực hiện theo quy định tại khoản 1 Điều 23 của Nghị định này, cơ quan chủ quản thực hiện trình tự, thủ tục phê duyệt, điều chỉnh theo quy định tại Điều 25, 26, 27 của Nghị định này.

5. Thỏa thuận về vốn vay ODA, vốn vay ưu đãi đã được cấp có thẩm quyền ký nhân danh Nhà nước, trong trường hợp có điều chỉnh, bổ sung thì thực hiện theo quy trình, thủ tục đối với điều chỉnh, bổ sung thỏa thuận về vốn vay ODA, vay ưu đãi được quy định tại Nghị định này.

6. Đối với dự án ô đang triển khai, cơ quan chủ quản dự án ô không có chức năng điều phối, phân bổ và giao kế hoạch vốn cho các dự án thành phần.

Điều 90. Hiệu lực thi hành

1. Nghị định này có hiệu lực thi hành kể từ ngày 25 tháng 5 năm 2020 và thay thế Nghị định số 16/2016/NĐ-CP ngày 16 tháng 3 năm 2016 và Nghị định số 132/2018/NĐ-CP ngày 01 tháng 10 năm 2018 của Chính phủ về quản lý và sử dụng vốn hỗ trợ phát triển chính thức (ODA) và nguồn vốn vay ưu đãi của các nhà tài trợ nước ngoài.

2. Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Thủ trưởng cơ quan thuộc Chính phủ, Chủ tịch Ủy ban nhân dân các tỉnh, thành phố trực thuộc trung ương, tổ chức, cá nhân có liên quan chịu trách nhiệm thi hành Nghị định này./.