Joint Circular No. 83/2003/TTLT-BTC-BTNMT guiding the分级划分、管理和结算测绘和土地管理经费事项

JOINT CIRCULAR

Guidelines for the分级任务和管理土地测绘经费及土地管理的决算

土地测绘经费及土地管理

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

Based on 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 provide guidelines for the implementation of the分级任务、管理和结算土地测绘经费及土地管理

I. GENERAL PROVISIONS

1. These guidelines apply to expenditures serving land surveying and mapping and land management from the economic public service budget.

2. Land surveying and mapping and land management funds of the Ministry of Natural Resources and Environment shall be guaranteed by the central government budget; land surveying and mapping and land management funds of provincial Departments of Natural Resources and Environment under the direct jurisdiction of the central government shall be guaranteed by local government budgets.

II. GRADING OF TASKS FOR LAND SURVEYING AND MAPPING AND LAND MANAGEMENT EXPENSES

1. Tasks funded by the central government budget:

- Establishing national coordinate and elevation networks at various levels and classes; national astronomical and gravity networks and basic cadastral networks;

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

- Compiling topographic maps at various scales (on land, sea, borders, administrative boundaries);

- Compiling basic cadastral maps providing localities with detailed cadastral map compilation;

- 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 systems, and national land management databases and systems;

- 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; establishing nationwide land use status maps and economic region maps;

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

- Aggregating, evaluating, and classifying land nationwide and in economic regions based on the results of evaluations and classifications conducted by localities;

- Conducting surveys and investigations to support land management and developing technical and economic standards for surveying and mapping and land management tasks;

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

- Professional training;

- Publicizing laws related to surveying and mapping and land management;

- Purchasing specialized equipment for surveying and mapping and land management for subordinate public institutions under the Ministry of Natural Resources and Environment;

- Other tasks supporting surveying and mapping and land management operations.

2. Tasks funded by local government budgets:

- Compiling primary and secondary cadastral networks;

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

- Compiling cadastral maps in areas without basic cadastral maps;

- Printing administrative maps (excluding provincial-level 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, including printing inventory documents and forms; training inventory staff at the county and commune levels; directing, inspecting, compiling, and processing inventory data; establishing 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;

- Purchasing specialized equipment for surveying and mapping and land management for local public institutions;

- Professional training.

Specific task assignments for the provincial, county, and commune levels shall be decided by the Chairperson 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 budget estimate for economic public service expenditures on land 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 specific guidance as follows:

1. Establishment of budget projections:

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

Unit prices for tasks funded by the central government budget shall be established and issued by the Ministry of Natural Resources and Environment after consultation with the Ministry of Finance; unit prices for tasks funded by local government budgets shall be issued by the People's Committee of the province or centrally-administered city based on economic and 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 and technical norms: The budget estimate shall be prepared based on the task requirements, workload, and current financial expenditure regulations, and approved by the competent authority.

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

2. Implementation of the state budget estimate:

2. 1. Allocation of the allocated budget estimate:

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

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

Specifically, 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 continuing detailed cadastral map drawing tasks.

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

The budget allocation plan for subordinate budgetary units must be submitted to the Ministry of Finance (for centrally-managed units) and the Department of Finance and Prices (for locally-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 centrally-managed units) and the Department of Natural Resources and Environment (for locally-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 expenditure quota, 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 to allocate the state budget to 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 to allocate the state budget to subordinate units (including funds to implement commissioned tasks with enterprises); simultaneously sends to the Department of Finance and Prices, the Provincial State Treasury, 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 budgets 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 send a document to the same-level finance authority.

- The same-level finance authority reviews and provides comments in writing 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 consensus 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 to adjust 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: On the basis of 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 the quarterly budget expenditure requirements (divided by month) detailed according to the state budget sub-items, and submits 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 unit): Prepares a report on the progress of implementing expenditure tasks (quantity and budget) assigned (including commissioned tasks for enterprises); A document requesting quarterly expenditure requirements (divided by month), sent 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 unified allocation plan for subordinate budgetary units regarding surveying costs and land management; Based on the reports mentioned in point 2.3 above; Report on the situation of payment and settlement of surveying costs and land management expenses of the previous quarter from the same-level State Treasury; Based on the budget capacity, the finance authority establishes a quarterly budget management plan and sends it to the same-level State Treasury.

d) State Treasury Authority: Based on the following regulations, the State Treasury implements payments and settlements for budget-using units:

- The budget expenditure approved 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 bidding results or tender designation documents of the competent authority in accordance with current regulations;

- 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 works according to the regulations of 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 signed by the head of the unit;

- 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, construction budget, and is being implemented according to the assigned plan, but due to changes in management purposes, location, or technical design-construction technology, the project must be re-approved by the competent authority for technical design and adjusted construction budget before proceeding. 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 by the competent authority;

- The inspection record confirming the volume of work completed by the competent authority;

- The final account report on the funds expended for the work completed;

- Relevant payment vouchers.

IV. MONITORING AND FINAL ACCOUNTING WORK

1. Monitoring work.

The Ministry of Natural Resources and Environment and the Provincial Departments of Natural Resources and Environment shall coordinate with the financial authorities at the same level to conduct regular and spot checks on the management and use of funds for surveying and mapping, land administration at subordinate units, to ensure that the funds allocated by the competent authority are used for their intended purposes and effectively.

2. Final accounting work.

2.1. At the end of each quarter and year, the budget-using units shall prepare final account reports on funds for surveying and mapping and land administration (including funds for commissioned tasks with enterprises) in accordance with current regulations, and submit them 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 and the Provincial Departments of Natural Resources and Environment shall be responsible for reviewing final account reports and notifying the results of annual final account reviews of subordinate units, compiling and submitting final account reports to the financial authorities at the same level as required.

2.3. The financial authorities at the same level shall be responsible for auditing annual final account reports and notifying the results of annual final account audits of the Ministry of Natural Resources and Environment and the Provincial Departments of Natural Resources and Environment as required.

V. IMPLEMENTATION PROVISIONS.

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

During implementation, if there are any difficulties, units are requested to report them to the Joint Ministries for study and appropriate amendments.