Joint Circular No. 80/2013/TTLT-BTC-BNN guiding the management and use of state budget funds for forest protection and development programs.

JOINT CIRCULAR

Guidelines for the management and use of funds from the state budget for the implementation of forest protection and development during the period 2011-2020.

Implementation of forest protection and development during the period 2011-2020.

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to 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;

Pursuant to Decree No. 01/2008/NĐ-CP dated January 3, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Decree No. 75/2009/NĐ-CP dated September 10, 2009 of the Government amending Article 3 of Decree No. 01/2008/NĐ-CP dated January 3, 2008 of the Government;

Implementing Decision No. 57/QĐ-TTg dated January 9, 2012 of the Prime Minister approving the Plan for Forest Protection and Development during the period 2011-2020;

The Minister of Finance and the Minister of Agriculture and Rural Development issue guidelines for the management and use of funds from the state budget for the implementation of forest protection and development during the period 2011-2020.

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

Article 1. Scope of Regulation

1. These Circulars guide the management and use of funds for economic public expenditure for implementing forest protection contracts, natural forest regeneration enclosures for protective forests, seedling forests, and nurseries under state ownership; statistics and inventory of forests and monitoring changes in forest resources; funds for activities of Steering Committees for the Plan for Forest Protection and Development during the period 2011-2020 as stipulated in Decision No. 57/QĐ-TTg dated January 9, 2012 of the Prime Minister approving the Plan for Forest Protection and Development during the period 2011-2020.

2. Funds for special-use forest protection contracts shall be implemented according to the provisions of Decision No. 24/2012/QĐ-TTg dated June 1, 2012 of the Prime Minister on investment policies for special-use forests during the period 2011-2020 and related guiding documents.

Article 2. Applicability

The subjects applying this regulation include agencies, organizations, households, individuals, and community residents involved in the implementation of forest protection and development tasks.

II. SPECIFIC PROVISIONS

Article 3. Forest protection contracts, natural forest regeneration enclosures

1. Contracted area for forest protection and natural forest regeneration enclosures

a) The contracted area for forest protection and natural forest regeneration enclosures includes: protective forests (including: natural forests and planted forests that have completed their basic construction phase but still require protection); seedling forests and nurseries under state ownership that have been approved.

b) Determination of the contracted area for forest protection and natural forest regeneration enclosures: based on the forest protection and natural forest regeneration enclosure tasks specified in Decision No. 57/2012/QĐ-TTg of the Prime Minister; Circular No. 51/2012/TT-BNNPTNT dated October 19, 2012 of the Ministry of Agriculture and Rural Development guiding the implementation of forest protection and development tasks as stipulated in Decision No. 57/QĐ-TTg dated January 9, 2012 of the Prime Minister; Ministries, sectors, and provincial People's Committees determine the area in detail according to each type of forest specific to the locality; to allocate forest protection and natural forest regeneration enclosure quotas to the implementing entities.

Ministries, sectors, and provincial People's Committees determine the contracted area for forest protection and the area for natural forest regeneration enclosures according to annual guidance on planning forest protection and development sent to the Ministry of Agriculture and Rural Development for consolidation and sent to the Ministry of Finance for coordination in implementation.

For the contracted area for forest protection and natural forest regeneration enclosures supported by the central budget with targeted funding for local budgets, the Ministry of Agriculture and Rural Development determines and announces the area for each type of forest according to Circular No. 51/2012/TT-BNN dated October 19, 2012 of the Ministry of Agriculture and Rural Development; detailed by locality, sent to the Ministry of Finance.

2. Implementation of forest protection contracts and natural forest regeneration enclosures

a) Forest protection contracts and natural forest regeneration enclosures are implemented through contractual agreements. The term of the contract is annually, or according to a medium-term plan of three years, or five years.

For forest protection contracts and natural forest regeneration enclosures signed according to Decision No. 60/2010/QĐ-TTg dated September 30, 2010 of the Prime Minister promulgating principles, criteria, and allocation standards for development capital using state budget funds during the period 2011-2015 if they remain valid and do not conflict with these Circulars, they continue to be implemented according to the signed contracts.

b) The contracting party is the state forest owner, including: Forest Protection Management Boards, forest management public institutions, military units, and state-owned enterprises.

c) The contractor is households, individuals, or village communities or groups of households residing legally within the area, units of the military stationed in border areas without civilian populations.

Priority should be given to forest protection contracts for ethnic minorities living in the locality according to Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to rapidly and sustainably reduce poverty in 61 poor districts and households of ethnic minority groups and households living mainly on forestry at localities.

In cases where there are no contractors for certain forest areas, the forest owner must organize forest protection and natural forest regeneration enclosures.

d) Annually, the contracting party has the responsibility to conduct inspections and evaluations of contract performance for each contractor with confirmation from forest rangers.

In case of contract violations (such as loss of forest or decline in forest quality, a record must be established to determine the lost or degraded forest area), the cause must be clearly identified and handled according to the responsibilities stated in the contract.

đ) Inspection work is carried out according to current regulations (currently Decision No. 06/2005/QĐ-BNN dated January 24, 2005 of the Minister of Agriculture and Rural Development promulgating regulations on inspection of afforestation, natural forest regeneration promotion, care of planted forests, forest protection, and natural forest regeneration recovery; Decision No. 59/2007/QĐ-BNN dated June 19, 2007 of the Minister of Agriculture and Rural Development amending and supplementing some articles of Decision No. 06/2005/QĐ-BNN dated January 24, 2005).

The annual acceptance results are confirmed by both the entrusting party and the entrusted party, serving as the basis for the entrusting party to settle the expenses.

3. Level of forest protection and natural regeneration enclosure

a) The level of forest protection and natural regeneration enclosure shall be implemented in accordance with Decision No. 60/2010/QĐ-TTg dated September 30, 2010, issued by the Prime Minister on principles, criteria, and allocation quotas for development investment capital from State budget funds for the period 2011-2015, wherein the average level of forest protection and natural regeneration enclosure is 200,000 VND/hectare/year.

The specific level shall be decided by the Ministry or sector (for areas under the management of Ministries and sectors) or the People's Committee of the province (for areas under provincial management), in accordance with actual conditions, and must be publicly announced annually regarding the level, area, and information for the entrusted party to know.

b) In addition to the general level stipulated in point a, Clause 3 of this Article, depending on specific conditions and local government budget capacity, the People's Committee of the province may decide to provide additional funding for forest protection and natural regeneration enclosure.

4. Sources of funds

a) Forest protection and natural regeneration enclosure funding

- The central budget ensures:

+ Funding for forest protection and natural regeneration enclosure for areas under the management of Ministries and sectors, assigned by the Ministry of Agriculture and Rural Development.

+ Supporting local budgets for forest protection and natural regeneration enclosure for areas under local management, approved by the competent authority and notified by the Ministry of Agriculture and Rural Development regarding the area requiring protection.

- Local budgets ensure funding for forest protection and natural regeneration enclosure for remaining areas within the locality that need to be enclosed.

b) Management, inspection, and acceptance fees amount to 7% of the total annual funding for forest protection and natural regeneration enclosure for state-owned forests, without overlapping with areas allocated under other programs and projects.

- The central budget ensures funding for forest protection and natural regeneration enclosure for areas under the management of Ministries and sectors.

- Local budgets ensure funding for forest protection and natural regeneration enclosure for areas under local management.

c) The cost of preparing enclosure contracts for new areas is only incurred in the first year. The initial contract preparation cost is 50,000 VND/hectare.

- The central budget ensures funding for forest protection and natural regeneration enclosure for areas under the management of Ministries and sectors.

- Local budgets ensure funding for forest protection and natural regeneration enclosure for areas under local management.

Article 4. Forest statistics, inventory, and monitoring of forest resource changes

1. Forest statistics, inventory, and monitoring of forest resource changes shall be carried out in accordance with Articles 39, 40, and 41 of Decree No. 23/2006/NĐ-CP dated March 3, 2006, on the implementation of the Law on Forest Protection and Development.

2. Expenditure levels shall be implemented in accordance with current state regulations and guidelines from the Ministry of Agriculture and Rural Development.

3. Source of funding

The central budget funds tasks carried out by the Ministry of Agriculture and Rural Development.

Local budgets fund tasks carried out by localities.

Article 5. Operating funds of the Steering Committee and the Office of the National Steering Committee for the Forest Protection and Development Plan for the period 2011-2020

1. Content of Expenses

a) Expenditure for the activities of the Steering Committee according to the annual plan approved, including:

- Organizing inspection teams to check the implementation of tasks under the Forest Protection and Development Plan for the period 2011-2020 at localities;

- Spot-checking key areas of illegal logging, forest fire prevention and firefighting, and illegal trade in forest products;

- Other tasks as required by the Steering Committee.

b) Expenditure for the activities of the Office of the Steering Committee according to the approved plan, including:

- Salary expenses, remuneration, allowances, and contributions for contractual labor as prescribed;

- Regular operational expenses: overtime pay; payment for public services; purchase of office supplies; communication and liaison; conference costs; awards and incentives; travel expenses; repair costs; procurement costs for management and operation assets; expenses for inter-ministerial inspection teams participating in the implementation of the Steering Committee's tasks; and other expenses (if any);

- Other expenses as required by the Steering Committee.

2. Management of funding sources

a) The operating funds of the Steering Committee and the Office of the Steering Committee shall be guaranteed by the Central Budget and allocated to the Ministry of Agriculture and Rural Development. Annually, the Ministry of Agriculture and Rural Development allocates these funds to the Office of the Steering Committee for management.

b) The Office of the Steering Committee is responsible for managing the financial resources of the operating funds of the Steering Committee and the Office of the Steering Committee in accordance with current regulations.

c) The Ministry of Agriculture and Rural Development approves the annual budget estimate. The Office of the Steering Committee approves detailed budget estimates for activities.

d) For activities carried out by members of the Steering Committee or relevant ministries and sectors: in cases where the Steering Committee decides to establish a team to perform tasks related to multiple agencies and units, the Office of the Steering Committee is responsible for organizing the implementation and settlement.

For working groups assigned by the Steering Committee to be implemented by Ministries and sectors, the costs are covered from the annual state budget expenditure plan of the respective Ministries and sectors.

đ) The Office of the Steering Committee establishes a regulation on the management and use of the operating funds of the National Steering Committee and reports it to the Ministry of Agriculture and Rural Development for approval.

3. Expense levels: in accordance with current regulations applicable to administrative agencies and public institutions.

Article 6. Operating funds of the Steering Committee for the Forest Protection and Development Plan for the period 2011-2020 at provincial level

Based on the provisions of Decision No. 57/QĐ-TTg dated January 9, 2012 of the Prime Minister and the provisions of Article 5 of this Circular, the Department of Finance shall take the lead in coordinating with the Department of Agriculture and Rural Development to submit to the People's Committee of the province to formulate operating funds for the Steering Committee for the Forest Protection and Development Plan for the period 2011-2020 that are suitable to the actual conditions of the locality.

Article 7. Budget Preparation, Execution, and Settlement

1. The preparation of budgets, settlement, and finalization of expenditure for implementing the Forest Protection and Development Plan for the period 2011-2020 shall be carried out in accordance with Circular No. 59/2003/TT-BTC dated June 26, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget; Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance stipulating the control and settlement system for state budget expenditures through the State Treasury; and Circular No. 01/2007/TT-BTC dated January 2, 2007 of the Ministry of Finance guiding the examination and review of annual final accounts for administrative agencies, public institutions, organizations supported by the state budget, and budgets at all levels.

2. Regarding supplementary targeted funds from the central budget for localities to implement forest protection contracts and natural forest regeneration enclosures:

a) Each year, the People's Committee of the province prepares a budget proposal for the amount of funds requested from the central budget for support in accordance with the guidelines of this circular and sends it to the Ministry of Agriculture and Rural Development and the Ministry of Finance.

b) The Ministry of Agriculture and Rural Development compiles the total amount of targeted support funds for localities at the time of preparing the annual budget and sends it to the Ministry of Finance.

c) Based on the capacity of the central budget, the Ministry of Finance will coordinate with the Ministry of Agriculture and Rural Development to consider the level of supplementary targeted support for local budgets; compile and prepare the state budget revenue and expenditure forecast and the central budget allocation plan to report to the Government for submission to the National Assembly for consideration and decision.

Article 8. Implementation organization

1. The Ministry of Agriculture and Rural Development shall guide the documentation and model contracts for forest protection and natural forest regeneration enclosures.

2. This Circular takes effect from July 20, 2013, and applies from the 2013 budget year.

During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for research and appropriate amendments./.