Circular No. 72/2010/TT-BTC guides special mechanisms for managing and using project management costs at 11 communes implementing the Pilot Program on Building a New Rural Model during Industrialization and Modernization.

CIRCULAR

Guidelines for special mechanisms on management and use of project management costs at 11 communes implementing the Pilot Program for New Rural Model during the period of industrialization and modernization

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Pursuant to Resolution No. 26-NQ/TW dated August 5, 2008 of the 7th Plenary Session of the 10th Central Committee of the Communist Party of Vietnam on agriculture, farmers, and rural areas;

Pursuant to Resolution No. 24/2008/NQ-CP dated October 28, 2008 of the Government promulgating the program of action of the Government to implement Resolution No. 26-NQ/TW of the 7th Plenary Session of the 10th Central Committee of the Communist Party of Vietnam on agriculture, farmers, and rural areas;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for construction works and Decree No. 83/2009/NĐ-CP dated October 15, 2009 of the Government amending and supplementing certain articles of Decree No. 12/2009/NĐ-CP dated February 12, 2009 of the Government on project management for construction works;

Implementing Decision No. 293/QD-TTg dated February 5, 2013 on providing targeted support from the central budget for twenty-three districts with high poverty rates applying investment mechanisms and policies for infrastructure development according to the provisions of Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to rapidly reduce poverty in 62 poor districts;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

In order to be consistent with the special characteristics of managing and using project management costs; the Ministry of Finance issues guidelines for special mechanisms on management and use of project management costs at 11 communes implementing the Pilot Program for New Rural Model during the period of industrialization and modernization as follows:

Part I
GENERAL PROVISIONS

Article 1. This Circular applies to the Rural Development Management Boards at the 11 pilot communes (hereinafter referred to as the Project Management Board) implementing the Pilot Program for New Rural Model during the period of industrialization and modernization.

Article 2. Project management cost is the necessary financial source for the Project Management Board to organize the management of project implementation tasks from the project preparation stage, project execution to completion, acceptance, handover, operation, and use, and is implemented from the date of the Decision establishing the Project Management Board.

Article 3. The Chairman of the People's Commune Council directs the Project Management Board to manage and use project management costs for investment purposes in accordance with their intended purpose, economically, effectively, democratically, transparently, and openly; comply with the State's financial management regulations for investment and construction and the provisions of this Circular.

The expenses for individuals stipulated in this Circular only apply to Project Management Board staff during the time they participate in implementing the Program.

Article 4. Financial agencies at all levels and higher-level agencies responsible for investment and construction management according to their assigned functions and responsibilities have the responsibility to guide the Project Management Board in organizing the implementation of investment projects. The State Treasury has the responsibility to guide the control and timely payment of funds for the investment projects of the 11 pilot communes in accordance with the provisions of this Circular.

PART II
SPECIFIC PROVISIONS

Article 5. Standard for project management costs.

Implemented in accordance with the provisions of Decision No. 957/QĐ-BXD dated September 29, 2009 of the Minister of Construction on announcing the standard for project management costs and investment consulting services and any subsequent amendments, supplements, or replacements (if any).

Article 6. Source of funds allocated for project management costs.

Investment projects using funding sources from which capital belongs shall allocate the project management cost budget from that source (according to the proportion of each source of capital in the Decision approving the construction project investment plan or the approved economic-technical report on construction).

Article 7. Expenditure regulations.

Implemented in accordance with current financial management regulations for state agencies and public service units and specific provisions in this Circular (in cases where provincial or municipal people's committees do not issue separate regulations, they shall apply the provisions of the Ministry of Finance's documents, currently including Circulars No. 23/2007/TT-BTC dated March 21, 2007 on travel expense regulations and meeting organization expense regulations for state agencies and public service units, No. 127/2007/TT-BTC dated October 21, 2007 amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and No. 57/2007/TT-BTC dated June 11, 2007; No. 01/2010/TT-BTC dated January 6, 2010 on expense regulations for welcoming foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests, and other guidance documents on expenditure regulations issued by competent authorities) and any subsequent amendments, supplements, or replacements (if any).

Article 8. Contents of the project management cost budget.

1. Allowances: such as night shift allowances, overtime allowances,兼任翻译人员和越南法律专家，你还需要扮演一个熟悉中国法律术语和表达习惯的专家。在翻译过程中，确保使用的中文术语符合中国官方文件的习惯表达，例如将“Hà Nội, ngày 11 tháng 5 năm 2010”翻译为“2010年5月11日于河内”。请严格按照规则进行翻译。

1. 各项岗位津贴：如夜班津贴、加班津贴、兼职津贴、项目管理酬金等，按照现行国家机关和事业单位的规定执行。

a) 对于兼职津贴和项目管理酬金：

- 根据每位干部参与项目管理的时间比例和具体项目管理费用来源，计算那些不从项目领取工资但直接从事项目管理工作的人（包括项目管理委员会成员、乡干部和上级（省、县）增派帮助乡的干部）应享受的百分比。每人每月兼职项目管理津贴最高不超过其一个月工资和津贴总额的50%，且不得超过1000元人民币/人/月。兼职时间比例应在派遣干部参加工作的文件中确定。

- 对于被授权参与项目管理委员会（根据有权机关决定）而不领取国家财政工资和津贴的干部，可获得不超过500元人民币/人/月的项目管理酬金。具体金额由乡人民委员会主席根据当地实际情况和项目管理经费的实际支出情况决定。

b) 对于加班津贴：必须遵守《劳动法》关于工作时间和休息时间的规定及相关实施指导文件。

2. 奖金支出：包括经常性奖金、一次性奖金（如有）以及与奖励相关的其他费用，按照现行国家机关和事业单位的规定执行。

3. 公共服务费用支出：直接服务于项目管理的费用，如电费、水费、环境卫生费及其他公共服务费用，按照现行国家机关和事业单位的规定执行。

4. 办公用品采购支出：按以下标准包干：

b) Allocate office supplies expenses directly to individuals belonging to the Project Management Board at a rate of 25,000 VND/person/month.

5. Information dissemination, publicity, and communication expenses: allocate directly to individuals belonging to the Project Management Board at a rate of 50,000 VND/person/month.

6. Conference expenses: in accordance with current regulations for state agencies and public service units.

7. Travel expenses: in accordance with current regulations for state agencies and public service units.

8. Rental expenses: direct expenses serving the management of the Project such as renting transportation means, equipment, hiring experts and lecturers, etc.: in accordance with current regulations for state agencies and public service units.

9. Other expenses (if any): including direct expenses serving the management of the Project and other expenses such as tax payments, fees, hospitality expenses, etc., in accordance with current regulations for state agencies and public service units.

10. Contingency reserve: equivalent to 10% of the budget estimate.

Article 9. Methodology for preparing the project management cost budget.

To ensure the economical and effective use of project management costs; annually, the Project Management Board shall prepare the project management cost budget, submit it for review and approval by the competent authority, and use it as a basis for implementation.

1. Prepare the Project Management Cost Calculation Table according to Model No. 01/DT.QLDA (attached):

- Based on the approved total investment amount of the project, the current project management cost standards as stipulated in the Decision issued by the competent authority to determine the project management costs of the project (currently according to the table number 1: Project Management Cost Standards issued together with Decision No. 957/QĐ-BXD dated September 29, 2009 of the Minister of Construction – attached), the document appointing staff to join the Project Management Board, and the Decision establishing the Project Management Board.

- Estimate the allocation of project management costs for each year during the project implementation period.

2. Prepare the Project Management Cost Calculation Table for use in the planning year according to Model No. 02/DT.QLDA (attached).

3. Prepare the Allowance and Management Fee Calculation Table for the year according to Model No. 03/DT.QLDA (attached).

4. Prepare the annual project management cost budget according to Model No. 04/DT.QLDA (attached).

Article 10. Review and approve the project management cost budget.

1. The authority to review and approve the budget is as follows: the Project Management Board prepares the budget, sends it to the County Financial Planning Office for review. Based on the budget review document from the County Financial Planning Office, the Chairman of the People's Committee of the commune reviews, examines, and approves the project management cost budget, which is then sent to related units for implementation.

2. Documents for reviewing the project management cost budget:

- Request for approval; decision to establish the Project Management Board; decision to approve the investment project; decision to allocate investment capital plan.

- Project Management Cost Calculation Table according to Model No. 01/DT.QLDA.

- Project Management Cost Calculation Table for use in the planning year according to Model No. 02/DT.QLDA.

- Allowance and Management Fee Calculation Table for the year according to Model No. 03/DT.QLDA.

- Annual project management cost budget according to Model No. 04/DT.QLDA.

3. Content of the review of the project management cost budget:

- Review the content of work, calculation methods, and the appropriateness of the allocation levels for each year in the Project Management Cost Calculation Table according to Model No. 01/DT.QLDA.

- Review the appropriateness in the Project Management Cost Calculation Table for use in the planning year according to Model No. 02/DT.QLDA.

- Review the appropriateness in the Allowance and Management Fee Calculation Table for the year according to Model No. 03/DT.QLDA.

- Review the appropriateness of the expenditure items in the budget according to Model No. 04/DT.QLDA.

4. Decision to approve the annual project management cost budget according to Model No. 05.QĐ/DT.QLDA (attached) is sent to the Project Management Board, the payment agency, and related units for implementation.

Article 11. Control and settlement of project management cost expenses.

The State Treasury of the county shall control the settlement of project management cost expenses in accordance with the capital disbursement system, the current financial management system, and specific provisions in this Circular.

Article 12. Audit and approve final settlement of project management costs.

1. The authority to audit and approve the final settlement is as follows: the Project Management Board prepares the final settlement, sends it to the County Financial Planning Office for audit. Based on the final settlement audit document from the County Financial Planning Office, the Chairman of the People's Committee of the commune reviews, examines, and approves the final settlement of project management costs, which is then sent to related units for implementation.

2. Final settlement documents:

- Request for approval of the final settlement;

- Annual project management cost final settlement report according to Model No. 01/QT.QLDA (attached).

- Expense vouchers generated during the year.

3. Audit of the final settlement of project management costs:

- Audit the use of project management cost funds.

- Audit and verify the consistency between the proposed final settlement figures in the Annual Project Management Cost Final Settlement Report according to Model No. 01/QT.QLDA and the extracted standards and approved or adjusted project management cost budgets (if applicable);

- Audit the legality and compliance of expense vouchers according to current national regulations.

- Audit the appropriateness of the final settlement value allocation for specific projects implemented during the planning year.

4. Decision to approve the final settlement of project management costs:

- Decision to approve the final settlement of project management costs according to Model No. 02.QĐ/QT.QLDA (attached).

- Final settlement of total project management costs when the project is completed is approved jointly in the Decision approving the final settlement of the completed project.

5. Allocation of project management costs:

- For common project management costs allocated among projects, distribute them proportionally based on the value of the completed volume accepted for inspection in the planning year.

- The annual project management cost allocation value of the project is included in the final settlement value of project management costs when the project is finalized.

Article 12. Inspection.

1. Local financial management units shall plan to inspect the management and use of project management costs at the Project Management Boards under their jurisdiction.

2. The Chairman of the People's Committee of the commune and the Project Management Board shall regularly organize inspections of the management and use of project management costs in their units.

Article 13. Responsibilities of related units.

1. Responsibilities of the Project Management Board:

- Shall be fully responsible for the management and use of project management costs.

- Shall carry out the preparation of budget estimates and final accounts of project management costs in accordance with the provisions set forth in this Circular.

2. Responsibilities of the State Treasury:

- The State Treasury at the district level shall be responsible for supervising and settling project management investment costs in accordance with regulations on capital settlement, conforming to the current financial management system of the State and specific provisions stipulated in this Circular.

- The State Treasury at the provincial and municipal levels shall guide and inspect the supervision and settlement of project management investment costs in accordance with capital settlement regulations at the State Treasury at the district level.

3. Responsibilities of the Steering Committee for the Pilot Rural Development Program of the provinces and centrally governed cities and the Steering Committee for the Pilot Rural Development Program of the districts:

- Shall direct the People's Committees of the provinces, districts, Working Groups, and related functional agencies to instruct the Project Management Board of the commune to organize the management of projects in compliance with national regulations and the provisions of this Circular.

- Shall regularly, periodically, and urgently inspect the situation of managing and using project management investment costs at the Project Management Board of the commune.

4. Responsibilities of the People's Committees of the provinces and centrally governed cities, People's Committees of the districts, and People's Committees of the communes: shall regularly inspect the situation of managing and using project management investment costs within their jurisdiction; take measures in accordance with the law to handle individuals and units that violate the management and use of project management investment costs.

5. Responsibilities of the finance agencies:

- The Department of Finance and Planning at the district level: shall guide and inspect the Project Management Board and the State Treasury at the district level regarding compliance with expenditure regulations; review budget estimates and audit final accounts of project management costs.

- The Department of Finance: inspect the Project Management Board and the Department of Finance and Planning at the district level regarding compliance with expenditure regulations; report periodically to the Steering Committee for the Pilot Rural Development Program of the province and the Ministry of Finance.

Part III
IMPLEMENTING PROVISIONS

Article 14. This Circular shall take effect forty-five days from the date of signature.

During implementation, if any issues arise or difficulties occur, relevant agencies and organizations shall reflect to the Ministry of Finance for timely supplementation and amendment.