Circular No. 58/2003/TT-BTC guiding financial management for the implementation of the Program to strengthen school buildings and classrooms

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. These guidelines apply to investment projects implementing the Program for Strengthening School and Classroom Infrastructure pursuant to Decision No. 159/2002/QD-TTg dated November 15, 2002 of the Prime Minister.

2. Investment projects to implement the Program for Strengthening School and Classroom Infrastructure of provinces and centrally governed cities must be included in the school network planning approved by the People's Committee of the province (hereinafter referred to as the Provincial People's Committee); they must meet the objectives and requirements set out in Decision No. 159/2002/QD-TTg dated November 15, 2002 of the Prime Minister approving the Project Implementation Plan for the Program for Strengthening School and Classroom Infrastructure; they must have complete investment and construction procedures according to current regulations of the State and be allocated in the annual investment plan.

3. The sources of funds to implement the Program for Strengthening School and Classroom Infrastructure pursuant to Decision No. 159/2002/QD-TTg dated November 15, 2002 of the Prime Minister shall be implemented based on the following principles:

- Central budget support for localities facing difficulties will be prioritized for projects in communes with particularly difficult socio-economic conditions, poor communes in the Northern Mountains, Central Highlands, Central Vietnam, areas with many ethnic minority groups, flood-prone areas, and support for localities to achieve the goal of eliminating three-shift classes nationwide by the end of 2003.

- In addition to central government support (if any), localities must allocate their local budgets in combination with voluntary contributions from organizations and individuals to the local budget to implement the Program for Strengthening School and Classroom Infrastructure approved by the Prime Minister.

- The investment funds for implementing the Program for Strengthening School and Classroom Infrastructure can only be used for the goals and programs listed in Decision No. 159/2002/QD-TTg dated November 15, 2002 of the Prime Minister according to the approved list, and cannot be used for other purposes.

4. The construction of schools and classrooms must follow the design models issued together with Decision No. 355/QĐ-BXD dated March 28, 2003 of the Minister of Construction regarding the issuance of model designs for classroom buildings and schools serving the Program for Strengthening School and Classroom Infrastructure of the Government; at the same time, this program must be combined with the standardization of schools and classrooms.

5. The plans and construction schedules for schools and classrooms must be calculated appropriately to focus on completion without spreading out over time, which would affect the teaching and learning programs of schools and classrooms.

6. Local management agencies at all levels and the Project Sponsor (Project Management Board) are responsible for implementing the program according to the plan and regulations; they must manage capital strictly and effectively, ensure the quality of the works, prevent waste and corruption; they are subject to supervision by the People's Council, higher-level management agencies, and are accountable under the law for the tasks assigned.

The allocation of funds for each project under the Program for Strengthening School and Classroom Infrastructure and the implementation of the program must be publicly announced widely so that the people can participate and monitor.

7. Financial agencies at all levels must ensure the source of funds and manage investment capital; the State Treasury must control expenditures and make timely payments for projects under the Program for Strengthening School and Classroom Infrastructure according to the current State regulations on investment and construction management and the provisions of these guidelines.

8. Each year, the People's Committees of provinces and the Ministry of Education and Training organize evaluations and interim reviews of the implementation results of the program. Upon completion of the program, the Ministry of Education and Training and the People's Committees of provinces must report to the Prime Minister on the results and effectiveness of the investment in the project.

II. PLAN DEVELOPMENT:

1. Develop an overall implementation plan for the program until 2005:

1.1- Based on the school and classroom network planning already approved by the Provincial People's Committee, the Provincial People's Committee directs relevant local agencies to develop an overall implementation plan for the Program for Strengthening School and Classroom Infrastructure of the locality from now until 2005, to be reported to the Provincial People's Council, the Central Steering Committee, the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Planning and Investment.

1.2- The overall implementation plan of the Provincial People's Committee must ensure the following contents (Model No. 01A/KHTT and 01B/KHTT attached to these guidelines): - The total number of classrooms to be constructed within the program and a specific list down to each commune, village, school.

- The plan to construct classrooms by each school (project) and by each year.

- The total estimated budget for implementing the program, broken down by year for each project:

- The funding plan for implementing the program (including: Central budget support if available; local budget; mobilized funds).

For the 2003 plan, sufficient funds must be allocated for the construction of schools to complete the elimination of three-shift classes.

1.3- Based on the overall implementation plan of the localities, the Ministry of Education and Training will coordinate with the Ministry of Finance and the Ministry of Planning and Investment to review, consolidate, and propose a funding allocation plan from the education public debt fund for each province to be submitted to the Prime Minister for decision and announcement to the localities.

2. Establish, assign, and announce the annual plan:

2. Establishing, assigning, and announcing the annual plan:

2.1- Annually, during the time of preparing the budget estimate, based on the overall plan that has been approved, the progress of implementing projects and plans reported by the project sponsors (Model No. 02/BC-KH attached to this Circular); the Department of Education and Training shall coordinate with the Department of Finance and Prices, the Department of Planning and Investment to establish the annual investment capital plan and propose allocation for each school and class, report to the People's Committee of the province for approval by the Provincial People's Council, assign to each sponsor for implementation, and send concurrently to the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Planning and Investment for consolidation and reporting to the Prime Minister (Model No. 03/BC-KH attached to this Circular).

For the year 2003, due to the State budget estimates of the central government and provincial budgets having been decided by the National Assembly and the Provincial People's Councils, the planning, allocation, and organization of implementation shall be considered as supplementary State budget estimates.

2.2- On the basis of the investment capital assigned for the year, the sponsor (Project Management Board) shall prepare a specific capital usage plan for each quarter to send to the financial authority and the State Treasury as a basis for control and payment.

2.3- The support funds from the central budget (if any) shall be transferred to the local budget to implement the program of reinforcing schools and classrooms in the form of targeted supplementary funding.

2.4- In case at the end of the fiscal year, the portion of funds allocated for the program during the project implementation period (2003-2005) is not fully utilized, it may be carried over to the next year for continued payment. In case the program is completed ahead of schedule, funds from the following year can be advanced for payment.

III. TEMPORARY ADVANCE AND CAPITAL PAYMENT FOR PROJECTS:

1. OPENING ACCOUNTS: The sponsor (Project Management Board) shall open an account at the State Treasury (province or district level) where convenient for the sponsor's transactions according to the guidelines of the State Treasury.

2. Requirements for initial documents for temporary advance and payment:

2.1- For projects with total investment less than 1 billion VND:

- Decision on investment and Decision approving technical design - budget estimate;

- Decision on direct award or self-execution;

- Economic contract between the sponsor and the contractor.

2.2- For projects with investment amounting to 1 billion VND or more:

- Document permitting the preparation of investment works and budget estimate for preparatory works approved by the competent authority (for preparatory works).

- Investment report (for projects over 3 billion VND, a feasibility study report must be included), investment decision approved by the competent authority.

- Project management cost budget approved by the financial authority.

- Decision approving technical design - general budget estimate by the competent authority along with the general budget estimate.

- Decision of the competent authority regarding direct award (for directly awarded projects); regarding approval of tender results (for tendered projects); regarding permission for the sponsor to execute the project independently (for self-executed projects); regarding approval of budget estimate for purchasing desks, chairs, and learning materials.

- Economic contracts signed between the sponsor and the consultant (if any); contractor; supplier.

3. Temporary advance of capital:

- Projects requiring temporary advance for project management, consulting contracts, construction contracts, procurement contracts for desks, chairs, and learning materials, and other project costs.

- The amount of temporary advance depends on the need but should not exceed the annual plan for the assigned contents. Specifically, for construction contracts, equipment supply, and learning material procurement contracts, a temporary advance of 50% of the contract value is allowed.

- The temporarily advanced capital shall be recovered when the project or work volume is completed and paid; all temporarily advanced capital shall be recovered when the project or work is paid up to 80% of the contract value.

4. Settlement:

4.1- Payment of project management costs and other expenses: (Land registration fees, compensation for land clearance, costs for project preparation, technical design - general budget estimate, insurance...) The sponsor (Project Management Board) shall prepare detailed lists of expenditures accompanied by relevant documents to send to the State Treasury for inspection and payment control.4.2- Payment of construction volume (construction contract):

- The value of completed construction volume according to the contract is the value of the volume accepted according to stages or monthly, ensuring compliance with the approved technical design; not exceeding the approved budget estimate; ensuring quality as required by the contract and national quality management.

- When completing the construction volume according to the contract and meeting the conditions for payment, the sponsor (Project Management Board) shall submit to the State Treasury where the sponsor (Project Management Board) has opened an account the following documents:

+ Completion certificate of construction volume with calculation table of volume value;

+ Payment voucher;

+ Withdrawal document of investment capital and Application for temporary advance payment of investment capital (if any);

+ Explanation document of additional or reduced volume compared to the approved contract content (if any).

- Based on the payment proposal documents of the sponsor (Project Management Board), within seven working days from the date of receiving complete and valid documents, the State Treasury shall inspect and pay to the sponsor (Project Management Board), simultaneously recovering the previously advanced capital.

4.3- Payment of procurement contract for learning materials:

- The volume of learning materials to be paid is those materials that have been warehoused by the sponsor according to the approved list, quantity, and budget estimate, included in the economic contract between the sponsor and the supplier; ensuring standards, dimensions, and quality as prescribed.

- To obtain payment of the procurement contract value for learning materials, the sponsor (Project Management Board) shall submit to the State Treasury where the sponsor (Project Management Board) has opened an account the following documents:

+ Invoice combined with warehouse withdrawal slip.

+ Acceptance certificate, handover certificate between the sponsor and the supplier.

+ Withdrawal document of investment capital and Application for temporary advance payment of investment capital (if any).

- Based on the payment proposal documents of the sponsor (Project Management Board), within three working days from the date of receiving complete and valid documents, the State Treasury shall inspect and pay to the sponsor (Project Management Board), simultaneously recovering the previously advanced capital.

IV. MANAGEMENT OF FUNDS RAISED FROM VOLUNTARY CONTRIBUTIONS:

The management of funds raised from voluntary contributions of economic organizations, international organizations, and domestic and foreign philanthropists (collectively referred to as Donors) is regulated as follows:

The management of funds raised from voluntary contributions by economic organizations, international organizations, and benevolent individuals both within and outside the country (referred to collectively as Donors) shall be regulated as follows:

1. Regarding sources for directly raising contributions to localities:

1.1 In cases where contributions have specific addresses:

- In cases where sponsors contribute funds to build a school or classroom: The sponsor shall transfer the money directly into account 944.24.2 (Local School and Classroom Solidification Support Fund) at the State Treasury. The State Treasury shall notify the Department of Finance and Price Control, the Department of Education and Training so that they can inform the project investor to implement..

- In cases where sponsors contribute materials (including supplies, equipment, learning materials, labor days) to build a complete school or classroom:

The project investor, sponsor, contractor (if any), and relevant authorities (Department of Finance and Price Control, Department of Construction) shall organize acceptance inspections to determine the value of supplies, equipment, learning materials (if applicable), or completed projects (if applicable) according to national unit prices and standards, then hand over to the project investor for use. The project investor (Project Management Board) shall report to the Department of Finance and Price Control to process revenue recording for the local budget and expenditure for the project. The Department of Finance and Price Control shall consolidate and report to the Steering Committee at all levels for monitoring and management.

1.2 In cases of general contributions to the local school and classroom solidification program without specific addresses:

- For monetary contributions: sponsors shall transfer directly into account 944.24.2 (Local School and Classroom Solidification Support Fund) at the State Treasury in a convenient location to be centralized into the provincial common contribution fund (account 944.24.3 (Local School and Classroom Solidification Support Fund opened by the provincial State Treasury for the province)). The State Treasury shall notify the Department of Finance and Price Control to aggregate and submit to the People's Committee of the province to organize unified distribution and use throughout the province according to annual plans and approved projects. .

- For material contributions::The Department of Finance and Price Control shall represent the provincial People's Committee to receive and manage material contributions from sponsors, aggregate, and propose solutions to report to the People's Committee. so that the provincial People's Committee can organize unified distribution and use throughout the province according to annual plans and approved projects.

1.3 Management and use of the provincial fundraising support fund(including supplies, equipment, cash, labor; or complete classrooms, schools) shall be carried out in accordance with the Law on State Budget and this Circular. The Steering Committee for the local school and classroom solidification program must regularly report on the receipt and use of fundraising sources to the Central Steering Committee and the Ministry of Finance for consolidation and reporting to the Prime Minister.

2. Regarding sources for contributions from sponsors to the central level:

Sponsors shall transfer funds directly into account 944.24.1 opened at State Treasuries nationwide. Annual contributions from sponsors shall be supplemented into the treasury bonds to be used for support according to the plan assigned by the Prime Minister to localities.

Quarterly, the Central State Treasury shall aggregate and report to the Ministry of Finance, which will then report to the Prime Minister on the amount of contributions made by sponsors to the school and classroom solidification program.

V. REPORTING SYSTEM, SETTLEMENT, AND INSPECTION REGIME:

1. Reporting:

1.1 Every six months and annually, the project investor (Project Management Board) shall prepare reports on the implementation of the school and classroom solidification program, the receipt, use, and settlement of funding sources, and submit them to the Department of Finance and Price Control, the Department of Education and Training, and the Department of Planning and Investment (Model 04/BC-TH attached to this Circular). The Department of Education and Training shall aggregate and report to the provincial People's Committee, which will then report to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance (Model 05/BC-TH attached to this Circular).

The Ministry of Education and Training shall aggregate and report to the Prime Minister.

1.2 Reporting deadlines:

- For the project investor (Project Management Board): semi-annual report submitted by July 5th of the same year, annual report submitted before January 15th of the following year.

- For the provincial People's Committee: semi-annual report submitted by July 20th of the same year, annual report submitted before January 25th of the following year.

- For the Ministry of Education and Training: semi-annual report submitted by July 31st of the same year, annual report submitted before February 15th of the following year.

2. Final accounting of completed investment projects:

Final accounting of completed projects shall be carried out in accordance with Circular No. 45/2003/TT-BTC dated May 15, 2003, issued by the Ministry of Finance, guiding final accounting of investment capital.

3. Inspection:

- The Ministry of Education and Training shall take the lead in coordinating with the Ministry of Finance and the Ministry of Planning and Investment to inspect the implementation of the school and classroom solidification program in localities in terms of investment item lists, investment procedures, project implementation plans, capital usage, and final accounting of completed projects...

- Provincial People's Committees shall direct the inspection of school and classroom construction projects within their jurisdictions regarding compliance with investment procedures, capital usage, project implementation plans, payment, and final accounting of completed projects...

VI. IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Official Gazette. Any issues encountered during implementation should be promptly reported to the Ministry of Finance for coordination with relevant units to study and supplement or amend.