Circular No. 82/2017/TT-BTC on the reporting system and forms for reporting the implementation and payment of state budget capital investment plans

CIRCULAR

Provisions on the system and reporting forms for implementation status,

payment investment capital plans.

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Pursuant to the Public Investment Law No. 49/2014/QH13 dated June 18, 2014;

Pursuant to the State Budget Law No. 83/2015/QH13 dated June 25, 2015;

Pursuant to Decree No. 77/2015/ND-CP dated September 10, 2015 of the Government On medium-term and annual public investment plans;

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

On the basis of Decree No. 16/2016/ND-CP dated March 16, 2016 of the Government on management and use of official development assistance (ODA) and concessional loans from foreign donors;

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

          At the proposal of the Investment Department Director;

The Minister of Finance issues this Circular to stipulate on the system and reporting forms for implementation status, payment of investment capital plans person.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the system and reporting forms for implementation status, payment of medium-term and annual investment capital plans.

2. Scope of application: Ministries, central agencies, People's Committees at all levels, organizations and units directly managing and using public investment capital, financial authorities, State Treasury at all levels, other supervisory bodies for public investment capital payments as prescribed by current laws (collectively referred to as agencies and units).

Article 2. Sources of public investment capital

The sources of public investment capital as prescribed in the State Budget Law and the Investment Law include:

1. Public investment capital from the state budget, including:

a) Construction investment capital from domestic sources, including construction investment capital from land use fees, lottery revenues, and other state budget funds (if any).

b) Investment capital from local government budget deficits.

c) Government bonds.

d) National treasury bonds.

e) Official development assistance (ODA) and concessional loans from foreign donors.

2. Capital retained for investment but not included in the state budget balance.

3. Development credit capital of the State provided by the Vietnam Development Bank and the Social Policy Bank for investment projects eligible for development credit and social policy credit.

Article 3. Principles for Implementing the Reporting System

1. Data on the implementation status and payment of medium-term and annual public investment capital must be timely, accurate, truthful, and complete with information on each project according to each source of capital and within the prescribed time frame. At the same time, explanations of existing issues, difficulties, factors affecting the implementation of assigned plans and public investment capital control must be provided, along with proposals for measures to resolve issues related to public investment capital management and payment.

2. The list of projects, the amount of capital allocated to each project, and each program of each ministry, sector, and locality must comply with the decisions on capital allocation made by competent authorities (including annual plans, supplementary plans, extended plans, adjusted plans). For public investment capital under local management, if the People's Councils at various levels allocate more capital or additional capital outside the public investment capital plan assigned by the National Assembly and the Prime Minister, the locality must provide detailed explanations of the increased capital and additional capital in the plan and consolidate them fully into the columns for capital allocation of the locality as prescribed in this Circular.

3. Monthly, agencies and units must aggregate and report the total amount of capital paid out according to each source of capital, each program, and each level of budget of each locality and each ministry. Quarterly, annually, mid-term, and throughout the medium-term period, they must aggregate and report the implementation status of capital payments down to each project according to the prescribed reporting forms in this Circular. The disbursement rate of capital monthly, quarterly, annually, mid-term, and throughout the medium-term period must be calculated based on the total annual and medium-term investment capital plans assigned by competent authorities as prescribed.

Chapter II

SPECIFIC PROVISIONS

Article 4. Regulations on the agency responsible for compiling reports and reporting time

1. Ministries and sectors: Prepare reports on the implementation and settlement of medium-term and annual state budget investment plans under their management and submit them to relevant agencies and units according to the following forms:

1.1. Form 01/BN-KH: Report on the allocation of state budget investment capital plans for projects under the management of ministries and sectors in year...:

a) Receiving agency: Ministry of Finance (Investment Department), Ministry of Planning and Investment, State Treasury.

b) Reporting time:

- For the plan assigned at the beginning of the year: Within five days from the date the ministry or sector signs the detailed capital allocation decision for units as prescribed.

- For additional capital plans within the year or adjusted plans (if any): Within ten days from the date the competent authority signs the Decision allocating state budget investment capital to the ministry or sector.

- For the capital plan carried over from the previous year to the next year: Within ten days from the date the Ministry of Planning and Investment notifies the extension of the capital plan for the ministry or sector.

c) Content of the report:

Ministries and sectors shall compile and report on the detailed allocation of capital plans for each project according to specific sources of capital as specified in the form. The content of the indicators to be reported in the columns and rows of the report form is guided in the Appendix attached to this Circular.

1.2. Form 02/BN-TT: Implementation and settlement of state budget investment capital plans for projects under the management of ministries and sectors in year... (quarterly and annually):

a) Receiving agency: Ministry of Finance, Ministry of Planning and Investment.

b) Reporting time:

- Quarterly (three months, six months, nine months) before the tenth day of the first month of the next quarter.

- Annually (reporting 13 months) before February 28 of the year following the planning year.

c) Content of the report:

Ministries and sectors shall compile and report on the detailed implementation of capital plans for each project according to specific sources of capital as specified in the form. The content of the indicators to be reported in the columns and rows of the report form is guided in the Appendix attached to this Circular.

1.3. Form 03/BN-TT: Implementation and settlement of state budget investment capital plans during the mid-term period and throughout the mid-term period 20..-20.. (mid-term periodic, entire five-year mid-term period):

a) Receiving agency: Ministry of Finance, Ministry of Planning and Investment.

b) Reporting time:

- Mid-term period before July 10 of the third year of the mid-term investment plan.

- Entire mid-term period before February 28 of the first year of the subsequent mid-term period.

c) Content of the report:

Ministries and sectors shall compile and report on detailed projects according to specific sources of capital as specified in the form. The content of the indicators to be reported in the columns and rows of the report form is guided in the Appendix attached to this Circular.

2. Provincial People's Committees (hereinafter referred to as provincial-level People's Committees): Prepare reports on the implementation and settlement of medium-term and annual state budget investment plans under local management and submit them to relevant agencies and units according to the following forms:

2.1. Form 01/DP-KH: Report on the allocation of state budget investment capital plans for projects under local management in year...:

a) Receiving agency: Ministry of Finance, Ministry of Planning and Investment, State Treasury.

b) Reporting time:

- For the plan assigned at the beginning of the year: Within five days from the date the provincial-level People's Committee signs the detailed capital allocation decision for units as prescribed.

- For additional capital plans within the year or adjusted plans (if any): Within ten days from the date the competent authority signs the Decision allocating state budget investment capital to the locality.

- For the capital plan carried over from the previous year to the next year: Within ten days from the date the Ministry of Planning and Investment notifies the extension of the capital plan for the locality.

c) Content of the report:

The provincial-level People's Committee shall compile and report on the detailed allocation of capital plans for each project according to specific sources of capital. The content of the indicators to be reported in the columns and rows of the report form is guided in the Appendix attached to this Circular.

Specifically, for local government budget balancing funds managed by district and commune levels and national target program funds, it is requested to report the total amount of funds according to specific sources of capital as specified in the form.

2.2. Form 02/DP-TT: Implementation and settlement of state budget investment capital plans for projects under local management in year... (quarterly and annually):

a) Receiving agency: Ministry of Finance, Ministry of Planning and Investment.

b) Reporting time:

- Quarterly (three months, six months, nine months) before the tenth day of the first month of the next quarter.

- Annually (reporting 13 months) before February 28 of the year following the planning year.

c) Content of the report:

Quarterly, annually: The provincial-level People's Committee shall compile and report on the detailed implementation and settlement of capital plans for each project according to specific sources of capital. The content of the indicators to be reported in the columns and rows of the report form is guided in the Appendix attached to this Circular.

Specifically, for local government budget balancing funds managed by district and commune levels and national target program funds, report the total amount of funds settled according to specific sources of capital as specified in the form.

2.3. Form 03/DP-TT: Implementation and settlement of state budget investment capital plans during the mid-term period and throughout the mid-term period 20..-20.. (mid-term periodic, entire five-year mid-term period):

a) Receiving agency: Ministry of Finance, Ministry of Planning and Investment.

b) Reporting time:

- Mid-term period before July 10 of the third year of the mid-term investment plan.

- Entire mid-term period before February 28 of the first year of the subsequent mid-term period.

c) Content of the report:

The provincial-level People's Committee shall compile and report on detailed projects according to specific sources of capital. The content of the indicators to be reported in the columns and rows of the report form is guided in the Appendix attached to this Circular. Specifically, for local government budget balancing funds managed by district and commune levels and national target program funds, only report the total amount of funds according to specific sources of capital as specified in the form.

3. State Treasury of provinces and centrally governed cities (hereinafter referred to as provincial-level State Treasury):

Prepare reports on the implementation and settlement of annual state budget investment plans under the management of ministries, sectors, and localities (excluding state development credit funds, social policy credit funds, interest rate subsidy amounts, and host country oil revenue investment funds) and submit them to relevant agencies and units according to the following forms:

3.1. Form 01/KBT: Report on the implementation and settlement of state budget capital plans, additional capital outside the plan, and other state budget capital (if any) for the year... under the management of the Ministry or sector (monthly, quarterly, and annually).

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 8th day of the first month of the next quarter.

- Annually (report of 13 months) before February 10 of the year following the planning year.

c) Content of the report:

- Monthly: The provincial State Treasury aggregates and reports the total amount according to each source of capital specified in the above form.

- Quarterly, annually: The provincial State Treasury aggregates and reports detailed project information according to each source of capital specified in the above form.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

          3.2. Form 02/KBT: Report on the implementation and settlement of local government budget investment plans, investment capital from local government surplus budgets, foreign capital (ODA), and additional capital outside the plan for the year... under the management of the locality (monthly, quarterly, and annually):

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 8th day of the first month of the next quarter.

- Annually (report of 13 months) before February 10 of the year following the planning year.

c) Content of the report:

- Monthly: The provincial State Treasury aggregates and reports the total amount according to each source of capital specified in the above form.

- Quarterly, annually: The provincial State Treasury aggregates and reports detailed project information according to each source of capital; specifically, for local government budget balancing capital managed by county and commune levels, it aggregates and reports the total amount according to each source of capital specified in the above form.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

3.3. Form 03/KBT: Report on the implementation and settlement of national target program investment plans and annual target programs for the year... under the management of the Ministry, sector, and locality (monthly, quarterly, and annually):

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 8th day of the first month of the next quarter.

- Annually (report of 13 months) before February 10 of the year following the planning year.

c) Content of the report:

- Monthly: The provincial State Treasury aggregates and reports the total amount according to each source of capital specified in the above form.

- Quarterly, annually: The provincial State Treasury aggregates and reports detailed project information according to each source of capital specified in the above form.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

3.4. Form 04/KBT: Report on the implementation and settlement of investment plans from retained revenue not included in the state budget balance for the year... under the management of the Ministry, sector, and locality (monthly, quarterly, and annually):

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 8th day of the first month of the next quarter.

- Annually (report of 13 months) before February 10 of the year following the planning year.

c) Content of the report:

Monthly, quarterly, annually: The provincial State Treasury aggregates and reports the total amount according to each source of capital specified in the above form. The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

          3.5. Form 05/KBT: Report on the implementation and settlement of Government bond capital, national treasury capital for the year... under the management of the Ministry, sector, and locality (monthly, quarterly, and annually):

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 8th day of the first month of the next quarter.

- Annually (report of 13 months) before February 10 of the year following the planning year.

c) Content of the report:

- Monthly: The provincial State Treasury aggregates and reports the total amount according to each source of capital specified in the above form.

- Quarterly, annually: The provincial State Treasury aggregates and reports detailed project information according to each source of capital specified in the above form.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

3.6. Form 06/KBT: Report on the implementation, settlement, and recovery of advance capital for medium-term public investment plans for projects under the management of the Ministry, sector, and locality for the year... (monthly, quarterly, and annually):

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 8th day of the first month of the next quarter.

- Annually (report of 13 months) before February 10 of the year following the planning year.

c) Content of the report:

Monthly, quarterly, annually: The provincial State Treasury aggregates and reports detailed project information according to each source of capital specified in the above form. The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

3.7. Form 07/KBT: Quick report on the implementation and settlement of public investment plans up to the 15th of each month:

a) Receiving agency: State Treasury, Provincial People's Committee, Department of Finance.

b) Reporting time:

Before the 17th of each month.

c) Content of the report:

Before the 17th of each month, the provincial State Treasury aggregates and reports the situation of implementing and settling public investment plans up to the 15th of each month as specified in the above form. The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

4. State Treasury:

Prepare reports on the implementation and settlement of annual state budget investment plans under the management of ministries, sectors, and localities (excluding state development credit funds, social policy credit funds, interest rate subsidy amounts, and host country oil revenue investment funds) and submit them to relevant agencies and units according to the following forms:

4.1. Form 01/KBNN: Report on the implementation and settlement of state budget capital plans, additional capital outside the plan, and other state budget capital (if any) for the year... under the management of the Ministry or sector (monthly, quarterly, and annually).

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time:

- Monthly before the 8th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the year following the planning year.

c) Content of the report:

- Monthly: The State Treasury aggregates and reports the total amount according to each source of capital specified in the above form.

- Quarterly, annually: The State Treasury aggregates and reports detailed project information according to each source of capital specified in the above form.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

4.2. Form KBNN 02: Report on the implementation and settlement of investment capital plans within the local budget balance, investment capital from local budget surplus, foreign capital (ODA), and additional capital outside the plan for the year... under local management (monthly, quarterly, annually):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Debt Management and External Finance Department).

b) Reporting time:

- Monthly before the 8th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the following year after the planning year.

c) Content of the report:

- Monthly: The State Treasury aggregates and reports the total amount according to each source of capital specified in the above form.

- Quarterly, annually: State Treasury compiles and reports detailed project information according to each source of capital; specifically, local budget balance capital under district and commune management is compiled and reported according to the total amount of each specified source of capital in the form mentioned above.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

4.3. Form KBNN 03: Report on the implementation and settlement of investment capital plans for National Target Programs and Programs under the management of Ministries, sectors, and localities for the year... (monthly, quarterly, annually):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department)

b) Reporting time:

- Monthly before the 8th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the following year after the planning year.

c) Content of the report:

- Monthly: State Treasury compiles and reports the total amount of each specified source of capital in the form mentioned above.

- Quarterly, annually: State Treasury compiles and reports detailed project information according to each source of capital in the form mentioned above.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

4.4. Form KBNN 04: Report on the implementation and settlement of investment capital plans from retained revenue under the management of Ministries, sectors, and localities for the year... (monthly, quarterly, annually):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time:

- Monthly before the 8th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the following year after the planning year.

c) Content of the report:

Monthly, quarterly, annually: State Treasury compiles and reports the total amount according to each source of capital in the form mentioned above. The content of establishing and compiling indicators for the columns and rows specified in the report form is guided in the Appendix attached to this Circular.

4.5. Form KBNN 05: Report on the implementation and settlement of Government bond capital and national treasury bills under the management of Ministries, sectors, and localities for the year... (monthly, quarterly, annually):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time:

- Monthly before the 8th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the following year after the planning year.

c) Content of the report:

- Monthly: State Treasury compiles and reports the total amount of each specified source of capital in the form mentioned above.

- Quarterly, annually: The State Treasury aggregates and reports detailed project information according to each source of capital specified in the above form.

The content of compiling and aggregating the indicators reported in the columns and rows prescribed in the report form is guided in the Appendix attached to this Circular.

4.6. Form KBNN 06: Report on the implementation, settlement, and recovery of advance capital for medium-term public investment plans for projects under the management of Ministries, sectors, and localities for the year... (monthly, quarterly, annually):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time:

- Monthly before the 8th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the year following the planning year.

c) Content of the report:

Monthly, quarterly, annually: State Treasury compiles and reports detailed project information according to each source of capital in the form mentioned above. The content of establishing and compiling indicators for the columns and rows specified in the report form is guided in the Appendix attached to this Circular.

4.7. Form KBNN 07: Quick report on the implementation and settlement of public investment capital plans up to the 15th day of each month:

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Debt Management and External Finance Department).

b) Reporting time: Before the 18th day of each month.

c) Content of the report:

Before the 18th day of each month, Provincial State Treasuries compile and report the situation of implementation and settlement of public investment capital plans up to the 15th day of each month as specified in the form mentioned above. The content of establishing and compiling indicators for the columns and rows specified in the report form is guided in the Appendix attached to this Circular.

5. Vietnam Oil and Gas Group, Groups, Corporations: Prepare reports on the implementation and settlement of investment capital from host country oil profits and other public investment capital sources in the medium term to be sent to relevant agencies and units according to the following forms:

5.1. Form TĐ.TCT 01: Report on the implementation and settlement of investment capital from host country oil profits and other public investment capital sources for the year... (quarterly, annually):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Corporate Finance Department).

b) Reporting time:

- Quarterly (time periods of 3 months, 6 months, 9 months) before the first day of the next quarter.

- Annually (reporting 13 months) before February 28 of the year following the planning year.

c) Content of the report:

Quarterly, annually: Vietnam Oil and Gas Group, Groups, Corporations compile and report detailed project information according to each source of capital in the form mentioned above. The content of establishing and compiling indicators for the columns and rows specified in the report form is guided in the Appendix attached to this Circular.

5.2. Form TĐ.TCT 02: Report on the implementation and settlement of investment capital from host country oil profits and other public investment capital sources during the mid-term period and throughout the five-year mid-term period 20..-20.. (mid-term period and five-year mid-term period):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Corporate Finance Department).

b) Reporting time:

- Mid-term period before the 10th day of the 7th year of the mid-term investment plan.

- Throughout the five-year mid-term period before February 28 of the first year of the subsequent mid-term period.

c) Content of the report:

During the mid-term period and throughout the mid-term period: Vietnam Oil and Gas Group, Groups, Corporations compile and report detailed project information according to each source of capital in the form mentioned above. The content of establishing and compiling indicators for the columns and rows specified in the report form is guided in the Appendix attached to this Circular.

6. Vietnam Development Bank: Prepare reports on the implementation of state credit investment development plans and interest rate subsidies within the medium-term and annual plans to be sent to relevant agencies and units according to the following forms:

6.1. Form 01/NHPTVN: Situation of implementing the state's credit investment development capital plan (monthly, quarterly, annually, mid-term halfway through the five-year period, and for the entire five-year mid-term period).

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Financial Affairs Department of Banks and Financial Institutions).

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the year following the planning year.

- Mid-term halfway through the five-year period: before July 10th of the third year of the mid-term investment plan.

- For the entire five-year mid-term period: before February 28th of the first year of the subsequent mid-term period.

6.2. Form 02/NH: Report on the situation of interest rate subsidy implementation (monthly, quarterly, annually, mid-term halfway through the five-year period, and for the entire five-year mid-term period).

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Financial Affairs Department of Banks and Financial Institutions).

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the year following the planning year.

- Mid-term halfway through the five-year period: before July 10th of the third year of the mid-term investment plan.

- For the entire five-year mid-term period: before February 28th of the first year of the subsequent mid-term period.

7. Social Policy Bank: Prepare reports on the implementation of social policy credit plans and interest rate subsidies to be submitted to relevant agencies and units according to the following forms:

7.1. Form 01/NHCSXH: Report on the situation of implementing social policy credit plans (monthly, quarterly, annually, mid-term halfway through the five-year period, and for the entire five-year mid-term period):

a) Receiving agency: Ministry of Finance (Investment Department, State Budget Department, Financial Affairs Department of Banks and Financial Institutions).

b) Reporting time:

- Monthly before the 5th day of the following month; quarterly (three months, six months, nine months) before the 10th day of the first month of the next quarter.

- Annually (report of 13 months) before February 15 of the year following the planning year.

- Mid-term halfway through the five-year period: before July 10th of the third year of the mid-term plan.

- For the entire five-year mid-term period: before February 28th of the first year of the subsequent mid-term period.

7.2. Form 02/NH: As stipulated in Point 6.2.

In cases where other banks (excluding Vietnam Development Bank and Social Policy Bank) are authorized to implement interest rate subsidy plans, they shall report on the situation of interest rate subsidy implementation (monthly, quarterly, annually, mid-term halfway through the five-year period, and for the entire mid-term period) according to Form 02/NH as stipulated in Point 6.2 above.

8. Ministry of Finance: Based on reports on the implementation and settlement of public investment funds from agencies and units as prescribed in this Circular; every six months, annually, mid-term halfway through the five-year period, and for the entire five-year mid-term period, the Ministry of Finance shall compile reports according to Form 01/BTC and Form 02/BTC to submit to the Prime Minister and simultaneously send to the Ministry of Planning and Investment in accordance with the provisions of the Public Investment Law and Decree No. 77/2015/NĐ-CP dated September 10, 2015 of the Government on the mid-term and annual public investment plans.

Article 5. Responsibilities during the Implementation Process

1. Responsibilities of Central Ministries and Agencies:

 a) Report on the situation of allocation, implementation, and settlement of public investment capital plans in accordance with the timeframes and contents specified in Forms: 01/BN-KH, 02/BN-TT, and 03/BN-TT to be sent to the Ministry of Finance, the Ministry of Planning and Investment, and related agencies to organize the implementation and control of public investment capital disbursement in accordance with current regulations.

b) Require project sponsors to regularly reconcile and confirm the settlement of project capital with the State Treasury at the transaction location to compile and report to the supervising agency on the implementation of public investment capital plans as required.

c) Propose measures to promote the disbursement progress of public investment capital for projects and methods to address any violations by project sponsors in managing and using public investment capital and advance payments in accordance with regulations (if any) to the Ministry of Finance, the Ministry of Planning and Investment, and related ministries and agencies.

d) Be responsible to the Government and the Prime Minister for the accuracy of the aggregated data on the situation of allocating public investment capital plans and the implementation of public investment sources.

đ) Regularly inspect project sponsors and project management boards on the implementation and settlement of public investment capital, promptly addressing difficulties and obstacles in the process of allocating, implementing, and settling public investment capital, especially in compensation and resettlement work, to expedite the implementation and settlement of project investment capital.

2. Responsibilities of the Ministry of Finance:

Every six months, annually, mid-term, and for the entire mid-term period, compile and report to the Prime Minister and simultaneously send to the Ministry of Planning and Investment on the implementation and settlement of public investment funds from agencies and units in accordance with the provisions of the Public Investment Law and Decree No. 77/2015/NĐ-CP dated December 23, 2015 of the Government on mid-term and annual public investment plans.

b) Regularly monitor and control the implementation and settlement of public investment funds at ministries, sectors, localities, and project sponsors to develop measures to accelerate the disbursement of investment capital for projects and methods to address any violations in managing and using public investment capital and advance payments in accordance with regulations (if any).

c) Based on the results of reports on the implementation and settlement of public investment funds from agencies and units, the Ministry of Finance will analyze and evaluate the results of the implementation and settlement of public investment capital plans by ministries, sectors, and localities; based on the authority delegated or advise the Prime Minister to promptly direct and resolve difficulties and obstacles for ministries, sectors, and localities to serve the effective management and operation of the budget throughout the year.

3. Responsibilities of Provincial People's Committees:

 a) Entrust the Department of Finance to coordinate with the Department of Planning and Investment and the Provincial State Treasury to advise the Provincial People's Committee to issue a system of reporting forms on the implementation and settlement of public investment funds from agencies and units under their direct management and use; compile and report on the implementation and settlement of provincial mid-term and annual public investment capital according to Forms: 01/ĐP-KH, 02/ĐP-TT, and 03/ĐP-TT to be sent to the Ministry of Finance, the Ministry of Planning and Investment, and related agencies to organize the implementation and control of public investment capital disbursement in accordance with current regulations.

b) Recommend to the Ministry of Finance, the Ministry of Planning and Investment, and relevant ministries and sectors on measures to promote the disbursement progress of public investment funds for projects and measures to address any violations by project sponsors in managing and using public investment funds (if any).

c) Be responsible before the Government and the Prime Minister for the accuracy of the reported figures on the situation of allocating public investment plans, the implementation of public investment plans from various sources, and submit reports in accordance with the prescribed time limits.

d) Regularly direct the Department of Finance to take the lead in coordinating with the Department of Planning and Investment, the State Treasury at the provincial level, and related units to organize inspections of project sponsors and management boards regarding the implementation of public investment plans, promptly develop solutions to resolve difficulties and obstacles in the process of allocating plans, implementing, and settling public investment funds, especially compensation and resettlement work, to accelerate the implementation and disbursement progress of investment projects.

4. Responsibilities of the Vietnam Development Bank, the Social Policy Bank, and other banks:

a) Based on the capital plan assigned by the competent authority including state development credit capital, social policy credit capital, interest rate subsidy capital, compile and report the situation of implementing these capital sources to the Ministry of Finance in accordance with the prescribed time and content in the forms: Form No. 01/NHPTVN, Form No. 01/NHCSXH, and Form No. 02/NH of this Circular.

b) Be responsible before the Prime Minister and the Minister of Finance for the accuracy of the compiled data on reporting the situation of implementing state development credit capital, social policy credit capital, and interest rate subsidy capital.

5. Responsibilities of the Vietnam National Oil and Gas Group, Groups, and Corporations:

a) The Vietnam National Oil and Gas Group reports the situation of implementing and settling the capital plan from host country oil profits and other sources to the Ministry of Finance in accordance with the prescribed time and content in Forms No. 01/TĐ.TCT and No. 02/TĐ.TCT of this Circular.

b) Groups and Corporations report the situation of implementing other public investment capital sources to the Ministry of Finance in accordance with the prescribed time and content in Forms No. 01/TĐ.TCT and No. 02/TĐ.TCT of this Circular.

c) Be responsible before the Prime Minister and the Minister of Finance for the accuracy of the compiled data on the situation of implementing the capital plan from host country oil profits and other public investment capital sources.

6. Responsibilities of the State Treasury:

a) Based on the public investment capital plan of ministries, sectors, and localities reported in Forms No. 01/BN-KH and No. 02/ĐP-KH, promptly instruct the State Treasury at the provincial level to control and settle payments for investment projects according to the project list and public investment capital sources assigned by ministries, sectors, and localities in accordance with regulations.

b) Regularly guide and instruct the State Treasury at the provincial level to implement the reporting system on the implementation and settlement of public investment capital sources in accordance with the prescribed time and content in this Circular.

c) Compile and report the situation of implementing the public investment capital plan for projects under ministries, sectors, and localities to the Ministry of Finance in accordance with the prescribed time and content in Forms No. 01/KBNN, No. 02/KBNN, No. 03/KBNN, No. 04/KBNN, No. 05/KBNN, and No. 06/KBNN of this Circular.

d) Before the 18th day of each month, compile and report the situation of implementing the public investment capital plan for projects under the management of ministries, sectors, and localities from the 1st to the 15th of the month and estimate the implementation situation for the entire month according to the total amount of each capital source to the Ministry of Finance in accordance with the prescribed time and content in Form No. 07/KBNN of this Circular.

đ) Be responsible before the Minister of Finance for the accuracy of the compiled data on the implementation and settlement of public investment capital sources.

7. Responsibilities of the Department of Finance:

a) Take the lead and coordinate with the Department of Planning and Investment, the State Treasury at the provincial level to advise the Provincial People's Committee to issue a system of reporting forms on the implementation and settlement of public investment capital sources for agencies and units directly managing and using public investment capital at the locality.

b) Coordinate with the Department of Planning and Investment and related agencies to advise the Provincial People's Committee to implement the allocation of medium-term and annual public investment capital plans in accordance with the project list and capital amount as decided by the competent authority (including annual plans, supplementary plans, extended plans, and adjusted plans).

c) Coordinate with the State Treasury at the provincial level to compile and report the situation of implementing and settling public investment capital sources to the Provincial People's Committee for review and report to the Ministry of Finance and the Ministry of Planning and Investment in accordance with regulations.

d) Take the lead and coordinate with the Department of Planning and Investment, the State Treasury at the provincial level, and related units to regularly organize inspections of project sponsors and project management boards regarding the implementation of public investment capital plans, promptly advise the Provincial People's Committee on solutions to promote the disbursement progress of public investment capital sources for projects and measures to address any violations in managing and using public investment capital (if any).

8. Responsibilities of the State Treasury at the provincial level:

a) Compile and report the situation of implementing and settling public investment capital sources managed by the province, city, and projects managed by ministries and sectors within the province, city to the State Treasury, the Provincial People's Committee, and the Department of Finance in accordance with the prescribed time and content in Forms No. 01/KBT, No. 02/KBT, No. 03/KBT, No. 04/KBT, No. 05/KBT, and No. 06/KBT of this Circular.

b) Before the 17th day of each month, compile and submit a report on the implementation of the state budget capital investment plan for projects under the management of ministries, sectors, and localities from the 1st to the 15th day of that month, and estimate the implementation of the entire month's plan according to the total amount of each source of capital, in accordance with Form No. 07/KBT stipulated in this Circular.

c) Be responsible before the Minister of Finance, the Chairman of the People's Committee of the province, and the Director General of the State Treasury for the accuracy of the aggregated data on the implementation and settlement of state budget capital investment.

d) Regularly direct the State Treasury at the district level to coordinate with the District Finance Office and the District Planning and Investment Office to reconcile data on medium-term capital plans, annual plans, disbursement data of state budget capital investment for each project in detail, promptly adjust them in accordance with regulations. In case discrepancies are found between the local capital plans assigned to each program/project and those allocated by the National Assembly and the Government (central budget support funds, ODA funds, national target program funds, government bond funds), they must report to the competent authority for review and adjustment.

Article 6. Reporting System and Reporting Format

Agencies and units subject to the provisions of this Circular shall be responsible for compiling and submitting reports in accordance with the timeframes and contents specified in Article 3, Article 4, and the annexed guidance on the content of columns in the forms attached to this Circular. Reports shall be sent via postal service (for stamped copies) and simultaneously submitted electronically to the Ministry of Finance (except for national secret projects implemented under confidential correspondence procedures) at the following address: [email protected] and submitted to the State Treasury through the reporting software program of the State Treasury system.

Article 7. Implementation Organization

1. This Circular takes effect from October 15, 2017, and replaces Circular No. 99/2013/TT-BTC dated July 26, 2013, issued by the Ministry of Finance, concerning the reporting system and formats for reporting on the implementation of state budget capital investment plans for basic construction from the state budget and government bond funds.

Agencies and units shall implement the reporting system and content prescribed in this Circular starting from the November 2017 monthly report period (implementation and settlement of state budget capital investment plans from October 1, 2017).

2. During the implementation process, if the legal documents cited for application in this Circular are amended, supplemented, or replaced by new documents, then the new documents will be applied.

3. During the implementation process, in case of any difficulties, please send feedback to the Ministry of Finance for study and appropriate amendments and supplements./.