CIRCULAR

Regulations on management and use of state budget funds for implementing the Target Program on Response to Climate Change and Green Growth for the period 2016-2020

Implementing Resolution No. 73/NQ-CP dated August 26, 2016 of the Government approving the investment policy for target programs for the period 2016-2020;

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1670/QĐ-TTg dated October 31, 2017 of the Prime Minister approving the Target Program on Response to Climate Change and Green Growth for the period 2016-2020;

The Minister of Finance issues this Circular regulating the management and use of state budget funds and other legitimate sources for implementing the Target Program on Response to Climate Change and Green Growth for the period 2016-2020.

At the proposal of the Director of the Administrative and Public Service Financial Department;

a) This Circular regulates the management and use of state budget funds and other legitimate sources for implementing the Target Program on Response to Climate Change and Green Growth for the period 2016-2020 (hereinafter referred to as the Program).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

b) For non-reimbursable grants or purpose-specific support from domestic and foreign organizations and individuals for projects under the Target Program on Response to Climate Change and Green Growth, implementation shall be carried out according to the donor's regulations (if any) or according to the regulations of the managing agency after agreement with the donor's representative and the Ministry of Finance (if any); if the donor or the donor's representative and the Ministry of Finance do not have specific regulations, the provisions of this Circular shall apply.

a) Ministries, ministerial-level agencies, agencies under the Government, and other central agencies (hereinafter collectively referred to as ministries and central agencies); provincial people's committees (hereinafter collectively referred to as provincial people's committees);

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

b) Agencies, organizations, and individuals related to the use of state budget funds for the Program.

Article 2. Sources of Program Funding

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

2. Local budgets allocated in the annual local budget together with targeted supplementary funding from the central budget for the Program, integrated with other sources of capital within the locality to effectively achieve the Program's objectives.

3. Other legitimate sources of capital (if any).

CONTENT AND EXPENSE LEVELS

Chapter II

Article 3. Tasks and Expenses

1. Climate Change Component (Component Project No. 1)

a) Updating climate change scenarios and sea level rise for Vietnam;

b) Updating action plans to respond to climate change; developing plans to implement the Paris Agreement on climate change, assessing the climate of 63 provinces and centrally-administered cities;

c) Conducting reviews and updating water resource exploitation, utilization, and protection planning; land use planning; irrigation planning; transportation; construction planning oriented towards adapting to climate change;

d) National climate assessment;

e) Updating the national action plan to respond to climate change;

f) Building a database on climate change for Vietnam;

g) Developing materials and disseminating knowledge and skills to enhance community responsibility regarding adaptation to climate change, reduction of greenhouse gas emissions; opportunities presented by climate change; the Paris Agreement, opportunities and challenges for Vietnam as well as efforts to work with the international community to protect the Earth's climate system, creating momentum to continue attracting investment resources from the international community for the period 2016-2020 and subsequent years;

h) Developing community livelihood development models for the Red River Delta region to adapt to climate change and use water resources efficiently;

i) Implementing key policy actions on reducing greenhouse gas emissions and adapting to climate change as outlined in Decision No. 2053/QĐ-TTg dated October 28, 2016 of the Prime Minister;

k) Managing, monitoring, and evaluating the implementation of the Program.

2. Green Growth Component (Component Project No. 3):

a) Three policy actions committed by the Ministry of Planning and Investment to donors;

b) Calculating marginal abatement cost curves (MACC), establishing local monitoring and evaluation systems, and developing green growth action plans for approximately 15 provinces;

c) Training to enhance capacity and collecting input data at local levels;

d) Training and communication for the private sector and commercial banks;

e) Developing nationally determined contributions (NDC) green growth action plans (for ministries that do not yet have them); monitoring and evaluation systems; baseline pathways; training... (implementing the national green growth action plan tasks for ministries to progress towards achieving NDCs).

1. The level of expenditure for implementing the Program's public service tasks shall be carried out according to the current expenditure regime prescribed by competent state authorities.

Article 4. Levels of expenditure

2. This Circular provides additional guidance on certain expenditure levels as follows:

a) Expenditure for program development, textbook compilation, training manuals, and professional skill enhancement: As stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and expenditure levels for developing framework programs and compiling textbooks for subjects. In cases where job instruction manuals are developed, the expenditure level shall be based on the actual amount approved by the competent authority within the allocated budget.

b) Expenditure for training, professional skill enhancement, and specialized training: As stipulated in Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of training and professional development funds for civil servants and officials.

c) Expenditure for surveys and investigations: As stipulated in Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance guiding the management, use, and settlement of funds for conducting statistical surveys and national censuses.

c) For investigation and survey: In accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for conducting statistical surveys and national comprehensive statistical censuses.

d) Travel expenses, conference costs: In accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding travel expenses and conference expenditure regulations;

e) Costs for information creation and database establishment: In accordance with the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the level of expenditure for creating electronic information to maintain the regular operation of agencies and units using state budget funds, and Circular Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, issued jointly by the Ministries of Finance, Planning and Investment, and Information and Communications, guiding management and utilization of funds for implementing the national program on the application of information technology in government operations;

3. Based on the provisions of this Circular and local budget capacity: The People's Councils of provinces and centrally governed cities shall stipulate the levels of expenditure for implementing the Program's tasks in accordance with local actual conditions and in compliance with current regulations;

Chapter III

BUDGET ESTIMATION, IMPLEMENTATION AND SETTLEMENT OF EXPENSES

Article 5. Budget Estimation, Implementation and Settlement

The preparation, allocation, management, use, and settlement of the Program's public service expenditure shall be carried out in accordance with the Public Finance Law 2015 and Decree No. 163/2016/NĐ-CP dated December 21, 2016, promulgated by the Government, detailing certain provisions of the Public Finance Law. This Circular provides specific guidance on the following points:

1. Ministries, central agencies, and provincial People's Committees shall prepare three-year financial plans and next year's budget estimates for the implementation of the Program, detailed according to each Project/task, and submit them to the Ministry of Natural Resources and Environment (for Component Project No. 1) and the Ministry of Planning and Investment (for Component Project No. 3) before July 20 of the current year; the Ministry of Planning and Investment shall consolidate and submit these to the Ministry of Natural Resources and Environment (the Program's main agency) for overall consolidation.

2. Based on the Program's expenditure budget estimates submitted by ministries, central agencies, and provincial People's Committees, the Ministry of Natural Resources and Environment shall review and consolidate the three-year financial plan and next year's budget estimate for the Program's implementation, and submit them to the Ministry of Finance and the Ministry of Planning and Investment before August 15 of the current year.

3. The three-year financial plan and next year's budget estimate specified in Clause 1 and Clause 2 of this Article must clearly explain the annual objectives, tasks, and targets achieved, the cumulative achievements at the end of each planning year, and the basis for calculating corresponding expenditures for each project/task.

Chapter IV

IMPLEMENTING PROVISIONS

Article 6. Transitional Provisions

Tasks under the Program that have been approved and implemented before the effective date of this Circular shall be carried out in accordance with Joint Circular No. 07/2010/TTLT-BTNMT-BTC-BKHĐT dated March 15, 2010, issued by the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment, guiding the management and use of state budget funds for the National Target Program on Climate Change Response for the period 2009-2015.

Article 7. Reporting and Inspection System

1. Ministries, central agencies, provincial People's Committees shall regularly (every six months, annually) report on the implementation of Program tasks to the Ministry of Natural Resources and Environment, the Ministry of Planning and Investment, and the Ministry of Finance (in the report, clearly state the implementation status, disbursement of central budget support funds, and local budget arrangements for tasks within local responsibility). Six-month reports shall be submitted before July 20 of the current year, and annual reports shall be submitted before March 31 of the following year.

2. The Ministry of Natural Resources and Environment, the Ministry of Planning and Investment, central ministries and agencies, and localities shall take the lead and coordinate with financial authorities at the same level to regularly and randomly inspect the implementation of tasks and the management and use of funds at units to ensure proper and effective use of funds.

Article 8. Effective Date

1. This Circular takes effect from September 22, 2018. Joint Circular No. 07/2010/TTLT-BTNMT-BTC-BKHĐT dated March 15, 2010, issued by the Ministry of Natural Resources and Environment, the Ministry of Finance, and the Ministry of Planning and Investment, guiding the management and use of state budget funds for the National Target Program on Climate Change Response for the period 2009-2015, shall cease to be effective from the date this Circular takes effect.

2. If the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new legal normative documents, they shall be applied according to those new documents.

3. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.