Joint Circular No. 83/2003/TTLT/BTC-BTNMT guiding the分级分类、管理和结算测绘制图和土地管理经费

JOINT CIRCULAR

Guidelines for the分级任务和管理土地测绘和土地管理经费的清算

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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. 12/2002/NĐ-CP dated January 22, 2002 of the Government on surveying and mapping activities; Decree No. 68/2001/NĐ-CP dated October 1, 2001 of the Government on land planning and land use plans;

The Ministry of Finance and the Ministry of Natural Resources and Environment guide the implementation of the classification, management, and settlement of land surveying and mapping and land management expenses as follows:

I. GENERAL PROVISIONS

Article 1. These guidelines apply to expenditures serving land surveying and mapping and land management from the state economic budget funds.

Article 2. The land surveying and mapping and land management expenses of the Ministry of Natural Resources and Environment shall be guaranteed by the central budget; the land surveying and mapping and land management expenses of the provincial Departments of Natural Resources and Environment shall be guaranteed by the local budget.

II. CLASSIFICATION OF TASKS FOR EXPENSES ON SURVEYING AND MAPPING AND LAND MANAGEMENT

Clause 1. Tasks funded by the central budget:

- Establishing national coordinate grids, elevation levels, astronomical networks, gravity networks, and basic cadastral networks.

- Aerial photography flights and purchasing aerial and remote sensing imagery for topographic and basic cadastral map creation;

- Surveying and creating topographic maps at various scales (on land, at sea, along borders, administrative boundaries);

- Surveying and creating basic cadastral maps to provide localities with detailed drawings for further cadastral map creation;

- Provincial, regional, and national base maps;

- Editing, printing, digitizing, and printing topographic maps at various scales; provincial and national administrative maps;

- Establishing national geographic information databases and land management databases;

- Managing the collection, processing, storage, updating, integration, and provision of surveying and mapping and land management data as prescribed;

- Periodic nationwide land inventory according to the Land Law, including drafting, printing, issuing guidance documents and forms for inventory; training inventory staff at the provincial level; directing, inspecting, compiling, and processing inventory data nationwide; preparing nationwide land use status maps and economic regions;

- Preparing periodic national land use plans according to the Land Law;

- Compiling and evaluating national and economic region land classifications based on local land classification results;

- Conducting surveys and establishing standards for land management and surveying and mapping procedures and economic-technical norms;

- Operations of national standard reference stations, testing facilities, measuring equipment calibration, and national benchmark points;

- Professional training;

- Publicizing laws on surveying and mapping and land management;

- Procuring specialized equipment for surveying and mapping and land management for subordinate units under the Ministry of Natural Resources and Environment;

- Other tasks serving surveying and mapping and land management.

Clause 2. Tasks funded by the local budget:

- Establishing primary and secondary cadastral networks;

- Detailed drawing and creation of cadastral maps following the provision of basic cadastral maps by the Ministry of Natural Resources and Environment;

- Surveying and creating cadastral maps in areas without basic cadastral maps;

- Creating and printing administrative maps (excluding provincial administrative maps);

- Registering land, preparing files, and issuing land use right certificates;

- Annual land use status statistics;

- Periodic land inventory according to the Land Law: printing inventory documents and forms; training inventory staff at the county and commune levels; directing, inspecting, compiling, and processing inventory data; constructing land use status maps at all levels;

- Updating land records and registering land changes;

- Evaluating and classifying land;

- Preparing periodic local land use plans and annual adjustments and supplements to local land use plans;

- Managing the collection, processing, storage, updating, and provision of surveying and mapping and land management data as prescribed;

- Procuring specialized equipment for surveying and mapping and land management for local subordinate units;

- Professional training.

The specific assignment of tasks to the provincial, county, and commune levels shall be decided by the Chairman of the People's Committee of the province or centrally-administered city.

III. PREPARATION AND IMPLEMENTATION OF THE STATE BUDGET ESTIMATE

The preparation and implementation of the state economic budget estimate for surveying and mapping and land management shall be carried out in accordance with Circular No. 59/2003/TT-BTC dated June 23, 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 State Budget Law. This circular provides additional guidance on the following points:

1. Establishment of budget projections:

- For projects and tasks with economic-technical norms: The budget estimate is determined by multiplying the quantity by the unit price and other costs if applicable.

The unit prices for central budget-funded tasks shall be established and issued by the Ministry of Natural Resources and Environment after consultation with the Ministry of Finance; unit prices for local budget-funded tasks shall be issued by the provincial People's Committees based on the economic-technical norms established by the Ministry of Natural Resources and Environment and relevant guidance documents from the Ministry of Natural Resources and Environment and the Ministry of Finance. - For tasks without economic-technical norms: The budget estimate shall be prepared based on the task requirements, workload, and current financial expenditure regulations, approved by the competent authority.

- In cases involving compensation for crops, land, and property (if any), the unit shall prepare the budget estimate based on the local compensation prices.

Clause 2. Implementation of the state budget:

Subclause 2.1. Allocation of allocated budget estimates:

a) Formulating the budget allocation plan: Based on the budget expenditure estimates assigned by the competent authority:

- The Ministry of Natural Resources and Environment establishes a budget allocation plan for its subordinate budget-using units (including funds to implement commissioned tasks with enterprises) detailed according to expenditure tasks and the state budget classification.

For the task of establishing cadastral maps at the grassroots level to be provided to localities, the annual budget allocation plan must ensure balance with the plans of localities regarding the assignment of tasks to continue detailed mapping and cadastral map establishment.

- The Department of Natural Resources and Environment establishes a budget allocation plan for its subordinate budget-using units (including funds to implement commissioned tasks with enterprises) detailed according to expenditure tasks and the state budget classification.

The budget allocation plan for subordinate budgetary units must be sent to the Ministry of Finance (for central-level managed units) and to the Department of Finance and Prices (for local-level managed units) for review. The finance authority at the same level is responsible for reviewing and notifying in writing the results of the review to the budget-using unit sending it to the Ministry of Natural Resources and Environment (for central-level managed units) and to the Department of Natural Resources and Environment (for local-level managed units). In case the budget allocation plan does not comply with the content of the budget assigned by the competent authority; is incorrect in policy, system, or cost standards, then adjustments should be proposed to make it appropriate.

b) Budget allocation: After the budget allocation plan has been agreed upon by the finance authority:

- The Ministry of Natural Resources and Environment decides on allocating the budget to its subordinate units (including funds to implement commissioned tasks with enterprises); simultaneously sends to the same-level Ministry of Finance, the State Treasury Central Office, and the State Treasury where the budget-using unit conducts transactions for coordination in implementation.

- The Department of Natural Resources and Environment decides on allocating the budget to its subordinate units (including funds to implement commissioned tasks with enterprises); simultaneously sends to the Department of Finance and Prices, the State Treasury of the province, and the State Treasury where the budget-using unit conducts transactions for coordination in implementation.

2. 2. Budget Adjustment:

- During the implementation process, when it is necessary to adjust the budget between units or between expenditure tasks, the Ministry of Natural Resources and Environment (for centrally-managed units), the Department of Natural Resources and Environment (for locally-managed units) shall issue a document to the same-level finance authority.

- The same-level finance authority reviews and issues a written opinion to the Ministry of Natural Resources and Environment (for centrally-managed units) and the Department of Natural Resources and Environment (for locally-managed units).

- Based on reaching agreement with the same-level finance authority, the Ministry of Natural Resources and Environment (for centrally-managed units) and the Department of Natural Resources and Environment (for locally-managed units) decide on adjusting the allocated budget for subordinate units; simultaneously sends to the finance authority, the same-level State Treasury, and the State Treasury where the transaction takes place.

2. 3. Quarterly Budget Management:

a) Budget-using unit: Based on the annual expenditure budget assigned by the competent authority, the budget-using unit requests expenditure tasks for the quarter and progress in implementation, and prepares a quarterly budget expenditure requirement (divided by month) detailed according to the state budget classification, to be submitted to the superior management authority and the State Treasury where the transaction takes place before the 20th day of the last month of the previous quarter.

b) Superior management authority (first-level budget entity): Prepares a report on the progress of implementing assigned expenditure tasks (quantity and budget) including commissioned tasks with enterprises; Issues a document requesting quarterly expenditure requirements (divided by month) to be submitted to the same-level finance authority before the 25th day of the last month of the previous quarter.

c) Finance authority: Based on the annual budget expenditure assigned by the competent authority and the agreed allocation plan for subordinate budget entities regarding surveying costs and land management; Based on the reports mentioned in point 2.3 above; Reports on the implementation of payment and settlement of surveying costs and land management from the previous quarter by the same-level State Treasury; Based on the budget capacity, the finance authority prepares a quarterly budget management plan to be submitted to the same-level State Treasury.

d) State Treasury authority: Based on the following regulations, the State Treasury implements payment and settlement for budget-using units:

- The approved budget expenditure by the competent authority;

- The decision approving the project, technical design, and construction budget by the competent authority;

- Contracts, orders, or work assignment documents, decisions approving tender results, or tender designation documents of the competent authority as prescribed;

- Reports on the progress of implementing expenditure tasks (quantity and budget) of the unit, including commissioned tasks with enterprises;

- Acceptance certificates for products or completed work stages as stipulated by the Ministry of Natural Resources and Environment;

- Contract termination;

- Within the scope of the quarterly budget announced by the finance authority to the unit at the State Treasury where the transaction takes place;

- The budget withdrawal form of the unit head;

- Legal vouchers as prescribed by law;

For contracts or orders implemented by state-owned enterprises that have not yet been accepted and handed over according to regulations, a maximum advance payment of up to 70% of the contract value can be made. The remaining amount will be paid after acceptance and handover according to regulations.

In cases where a project has been approved for technical design and construction budget and is being implemented according to the assigned plan, but due to changes in management purposes or requirements, location, or technical design-construction technology, the project must be re-approved by the competent authority for technical design and adjusted construction budget before continuing construction. If construction cannot continue, the contractor must report in writing to the superior authority and establish all legal bases for issuing and settling the volume of work already completed, including:

- The Decision to Suspend Construction issued by the competent authority;

- The Inspection Report Confirming the Volume of Completed Work by the competent authority;

- The Final Account Report on the Costs Incurred for the Completed Work;

- Relevant Payment Documents.

IV. MONITORING AND FINAL ACCOUNTING WORK

1. Monitoring work.

The Ministry of Natural Resources and Environment, the Provincial Departments of Natural Resources and Environment have the responsibility to coordinate with the financial authorities at the same level to conduct regular and spot checks on the management and use, settlement and final accounting of funds for surveying and mapping, land management at subordinate units, with the aim of ensuring that the allocated funds are used for their intended purposes effectively.

2. Final Accounting work.

2.1. At the end of each quarter and year, the budget-using units shall prepare the final account report on the costs for surveying and mapping, and land management (including costs for commissioned tasks with enterprises) in accordance with current regulations, and submit it to the Ministry of Natural Resources and Environment (for centrally-managed units) or to the Provincial Department of Natural Resources and Environment (for locally-managed units).

At the end of the year, any unspent or partially spent budget items, and any temporarily advanced funds in the budget estimate, shall be handled in accordance with the current regulations of the Ministry of Finance.

2.2. The Ministry of Natural Resources and Environment, the Provincial Departments of Natural Resources and Environment have the responsibility to review the final account reports and notify the results of the annual final account reviews of subordinate units, consolidate and prepare the final account reports to submit to the financial authorities at the same level in accordance with the regulations.

2.3. The financial authorities at the same level have the responsibility to audit the annual final account reports and notify the results of the annual final account audits of the Ministry of Natural Resources and Environment and the Provincial Departments of Natural Resources and Environment in accordance with the regulations.

V. IMPLEMENTATION PROVISIONS.

This Circular takes effect from January 1, 2004, and replaces Circular No. 113/1999/BTC-TCDC dated September 23, 1999, of the Ministry of Finance - Land Administration General Department on "Guidelines for the Delegation, Management, Allocation, and Settlement of Funds for Surveying and Mapping and Land Management."

In the course of implementation, if there are any difficulties, units are requested to reflect them back to the relevant ministries for study and appropriate amendments./.