Joint Circular No. 61/TT-LB guides the management, allocation, use, and settlement of state budget funds for maintenance and repair of dike systems. The document provides detailed regulations on expenditure items, budget preparation, budget execution, and settlement for dike projects at level III and above and below level III.
适用范围
Department of Agriculture and Rural Development, Department of Finance and Prices, State Treasury, Ministry of Finance, Ministry of Agriculture and Rural Development, People's Committee of provinces/cities.
要点
- Maintenance and repair of dikes shall be funded from state budget funds for maintenance and repair; such funds shall not be used for other purposes (Article 1).
- The sources of funds include local budgets, central budgets, and the project owner (Article 2).
- Funds for maintenance and repair of dikes are allocated for tasks such as filling potholes, planting grass on dike slopes, constructing BARIE systems, and regular inspections (Article 1).
- Budget estimates for maintenance and repair of dikes at level III and above are prepared and allocated according to specific procedures (Article 3).
- Allocation of funds for maintenance and repair of dikes is delegated to local authorities through the Department of Finance and Prices, with oversight over disbursements and acceptance of work (Article 4).
🌐 本文件的社会影响
- Positive impacts: Ensuring safety of dikes, reducing risks of erosion, protecting people's property and lives. Enhancing financial management and efficient use of funds (Articles 1-4).
- Negative impacts: Costs for maintenance and repair of dikes may increase due to detailed budget preparation and strict control (Articles 3-4).
❓ 常见问题
What activities are the funds for maintenance and repair of dikes used for?
Funds are used for filling potholes, planting grass on dike slopes, constructing BARIE systems, regular inspections, and other related tasks (Article 1).
How is the budget estimate for maintenance and repair of dikes prepared?
Annually, based on the current status of dikes, local material and labor costs, and indicators for budgeting maintenance and repair expenses, the budget estimate is prepared (Article 3).
When does this circular take effect?
This circular takes effect fifteen days from the date of issuance (Article 4).
What must units using funds for maintenance and repair of dikes below level III do?
Units using funds for maintenance and repair of dikes must allocate budget estimates for maintenance and repair in accordance with the allocated budget (Article 3).
How is the settlement of funds carried out?
At the end of each quarter and year, the Department of Agriculture and Rural Development must prepare final accounts reports and submit them to the Department of Finance and Prices of the province and the Ministry of Agriculture and Rural Development as prescribed (Article 4).
全文
JOINT CIRCULAR
指导管理、分配、使用和结算用于维护和修理堤防系统的资金
为了加强财务管理，确保维护和修理堤防系统资金的正确有效使用，防止其退化，根据《国家预算法》，财政部和农业与农村发展部联合发布关于管理、分配、使用和结算用于维护和修理堤防系统资金的指导意见如下：
2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.
1. 经济事业费用于维护和修理堤防系统，用于维护和修理堤防系统；修复和处理堤防和护岸损坏；定期测量和调查堤防和护岸。这些资金不得用于与防止堤防系统退化目标相悖的目的。
2. 堤防维护和修理的资金来源包括：
- 地方预算保障三级以下堤防的维护和修理。
- 中央预算保障三级及以上堤防的维护和修理，通过省财政物价局分配给地方实施维护和修理。
- 专用堤防由特定部门或实体负责维护。
II. SPECIFIC PROVISIONS
1. 维护和修理堤防系统的支出内容：
用于维护和修理堤防系统的事业经费用于以下活动：
1. 填补坑洼，建设堤顶排水系统，并建设堤面以防止侵蚀，便于管理和检查以及机械救援操作。
2. 修理堤防哨所。
3. 发现并处理堤防内的白蚁和其他潜在危险。
4. 在草死亡或被侵蚀的地方重新种植草皮。
5. 建设土壤堤坝用于植树、养护和修理防浪林。
6. 维护减压井。
7. 更换护岸上的松动石块。
8. 抽水检查并评估质量，对弱损水闸进行小修。
9. 修复和补充公里桩、百米桩、保护范围边界桩、土地边界桩、护岸和水闸警告标志、禁止车辆通行的堤防标志、固定观测护岸和河床变化的标志、水位标尺，建设控制堤防上车辆交通的屏障系统，在堤防哨所设置风暴和洪水预警标志。
10. 测量和定期检查堤顶高程和堤身横断面，绘制堤线地形图。
11. 对三级及以上堤防所在河段的基础地质进行调查，对主要河流的固定横断面进行地形调查，监测河床变化，对局部侵蚀的河岸和护岸进行调查，制定适当的工程技术解决方案进行修复。
12. 其他直接涉及堤防系统维护和修理的相关工作必须经财政部和农业与农村发展部同意。
2. 编制和下达堤防工程维护和修理预算。
每年，根据堤防和水闸的现状和维护修理需求（如第1点所述），当地材料和人工成本，以及授权的维护修理堤防系统预算支出指标，省农业与农村发展局编制堤防维护和修理预算，并将其提交给农业与农村发展部（对于三级及以上的堤防）和省财政物价局，以便纳入中央、地方和国家预算提案，由有权限的机关按照财政部发布的关于编制国家预算的规定（通令第09 TC/NSNN号，1997年3月18日）进行审批和决定。
堤防维护和修理预算应附有详细的说明报告，描述需要维护和修理的堤防、护岸和水闸的损坏情况，明确位置、数量和每项工作的费用。对于数量大、技术处理复杂的项目，必须有经济和技术论证，必要时附带技术图纸。
3. 执行预算
a. 对于三级及以上堤防的维护和修理经费：根据下达的堤防维护和修理预算，实际需要维护和修理的堤防状况，农业与农村发展部组织将堤防维护和修理预算分配给各地方，确保总金额和详细内容与下达的预算一致。
分配结果须报送财政部、中央国库、省财政物价局、国库和有三级及以上堤防的省农业与农村发展局。财政部负责审查，如有不符合下达预算内容的情况，则要求调整。每季度，农业与农村发展部编制季度预算，按月分配给各地方，报送财政部作为审核和拨款依据。
根据中央预算下拨的资金，农业与农村发展部分配给省农业与农村发展局的三级及以上堤防维护和修理预算，结合进度，省财政物价局向省农业与农村发展局拨付资金。交易国库负责监督和支付。
完成堤防维护和修理工作后，省农业与农村发展局组织验收，农业与农村发展部组织复核并对复杂且数量大的工作进行直接验收，作为结算依据。
b. 对于三级以下堤防的维护和修理经费。
- 根据省市政府下达的三级以下堤防维护和修理预算，省农业与农村发展局将预算分配给使用资金的单位，确保总金额和详细内容与下达的预算一致。
Based on the maintenance and repair cost budget for levees below Class III level prepared by the units using funds, the Department of Agriculture and Rural Development prepares quarterly budgets, divided monthly, to be submitted to the Ministry of Finance - Price Control. Depending on the progress of implementation and the capacity of the local government's quarterly budget, the Department of Finance - Price Control will process the issuance of funds to the Department of Agriculture and Rural Development or the units using funds.
- Based on the documentation and payment orders issued by the Director of the Department of Agriculture and Rural Development or the units using funds, the State Treasury checks and examines the validity and legality of the documentation and processes the payment of funds to the construction units.
c. Quarterly, every six months, and at year-end, the Department of Agriculture and Rural Development and the Department of Finance and Price Control must report on the volume of work completed compared to the plan, the situation of fund disbursement and payment for levee maintenance and repair from Class III upwards and below Class III to the People's Committee of the province, the Ministry of Agriculture and Rural Development, and the Ministry of Finance for consolidation and reporting to the Government.
4. Settlement of funds
a. For maintenance and repair funds for levees delegated by the central government to local authorities.
At the end of each quarter and year, the Department of Agriculture and Rural Development must prepare a settlement report on the maintenance and repair funds for levees delegated by the central government to local authorities according to the prescribed form in Decision No. 999 TC/QD/CĐKT dated November 2, 1996, issued by the Ministry of Finance, and submit it to the provincial Department of Finance and Price Control, the People's Committee of the province, and concurrently to the Ministry of Agriculture and Rural Development. The settlement report on the funds used must be accompanied by a completion acceptance record approved by the Ministry of Agriculture and Rural Development.
The Department of Finance and Price Control is responsible for reviewing and approving the annual settlement report on maintenance and repair funds for levees prepared by the Department of Agriculture and Rural Development and submitted to the Ministry of Finance and the Ministry of Agriculture and Rural Development.
The Ministry of Finance is responsible for coordinating with the Ministry of Agriculture and Rural Development to audit and review the settlement reports on delegated funds submitted by the provincial Departments of Finance and Price Control according to the regulations on state budget settlement set out in Circular No. 09 TC/NSNN dated March 18, 1997, issued by the Ministry of Finance.
b. For maintenance and repair funds for levees guaranteed by the local government budget:
At the end of each quarter and year, the Department of Agriculture and Rural Development must prepare a settlement report on the maintenance and repair funds for levees implemented using the local government budget and submit it to the provincial Department of Finance and Price Control. The settlement report must be accompanied by a completion acceptance record prepared by the Department of Agriculture and Rural Development corresponding to the approved budget.
The Department of Finance and Price Control is responsible for reviewing the annual settlement report and notifying the results of the settlement review to the Department of Agriculture and Rural Development.
III. IMPLEMENTATION
This Circular takes effect fifteen days after the date of signature. During the implementation period, if there are any difficulties, units are requested to report them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for consideration and resolution.
关系图
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