Decree No. 87/CP on the issuance of the Regulation on management and use of official development assistance (ODA)

 

DECREE

Regarding the issuance of the Regulation on management and use of official development assistance funds

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;
Pursuant to the Ordinance on the signing and implementation of international treaties of the Socialist Republic of Vietnam dated October 17, 1989;
Upon the proposal of the Minister of Planning and Investment, the Minister of Finance, the Minister of Justice, the Governor of the State Bank of Vietnam, and the Chairman of the Government Office,

DECREE

Article 1. This Decree promulgates the Regulation on management and use of official development assistance (hereinafter referred to as ODA).

Article 2. This Decree shall take effect 15 days from the date of signature and shall replace Decree No. 20/CP dated March 15, 1994. All previous regulations that conflict with this Decree are hereby abolished.

The management of non-governmental organization aid shall continue to be implemented according to the provisions in the relationship of aid with non-governmental organizations attached to Decision No. 80/CT dated March 28, 1991 of the Council of Ministers (now the Prime Minister).

Article 3. The Minister of Planning and Investment, the Minister of Finance, the Minister of Commerce, the Governor of the State Bank of Vietnam, and the heads of relevant agencies shall be responsible for implementing and guiding, supervising the enforcement of the Regulation on management and use of official development assistance promulgated by this Decree.

Article 4. The ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairmen of provincial People's Committees under central jurisdiction, and heads of relevant agencies shall be responsible for enforcing this Decree.

 

 

REGULATIONS

MANAGEMENT AND USE OF OFFICIAL DEVELOPMENT ASSISTANCE FUNDS
(Issued together with Decree No. 87/CP of the Government dated August 5, 1997)

PART I
GENERAL PROVISIONS

Article 1.- Official Development Assistance (hereinafter referred to as ODA) mentioned in this Regulation means cooperation for development between the Socialist Republic of Vietnam and one or more countries, international organizations (hereinafter referred to as foreign parties), including mainly the following forms:

1- Balance of payments support;

2- Program support;

3- Technical support;

4- Project support.

Article 2.- ODA includes non-reimbursable ODA and concessional loans with at least 25% grant element.

Article 3.- ODA is an important source of the State budget and is prioritized for economic and social development goals.

1. Non-reimbursable ODA is prioritized for programs and projects in the following fields:

a) Health, population, and family planning;

b) Education and training;

c) Social issues (poverty reduction, rural and mountainous area development, domestic water supply...);

d) Environmental protection;

e) Research on development programs and projects (comprehensive studies, planning...);

g) Budget support;

h) Support for scientific research and technology;

i) Enhancing state management capacity;

k) Other fields as decided by the Prime Minister.

2- Concessional ODA loans are prioritized for projects and programs to build or improve socio-economic infrastructure in the following fields:

a) Energy;

b) Transportation and communication;

c) Water resources;

d) Industrial zone infrastructure;

e) Social (public welfare facilities; health; education and training; water supply and sanitation; environmental protection...);

g) Other fields as decided by the Prime Minister. 3- In some specific programs and projects, a portion of non-reimbursable ODA and a portion of concessional ODA loans may be combined for use.

Chapter II
PROMOTION, NEGOTIATION, SIGNING, APPROVAL, AND ENDORSEMENT OF INTERNATIONAL AGREEMENTS ON ODA

Article 4.- The organization of ODA mobilization activities must be based on the Socio-Economic Development Strategy, public investment programs, plans for attracting and utilizing ODA, five-year plans, annual plans, and the State's needs for external support funds during each development period.

The list of programs and projects expected to use ODA funds, after being approved by the Prime Minister, shall be widely announced and serve as the basis for implementing ODA mobilization activities during each period and each year.

Article 5.- The basis for negotiating and signing international agreements on ODA is the documentation of programs and projects (for investment projects using ODA funds, it is the feasibility study report or, in certain special cases, the preliminary feasibility study report), which have been approved by competent authorities according to Article 6 of this Regulation.

Article 6.- The authority to approve the contents of programs and projects using ODA funds is stipulated as follows:

1- The Prime Minister approves:

a) The list of programs and projects using ODA funds annually, including any related amendments and supplements.

b) Credit programs using ODA funds.

c) Programs and projects using non-reimbursable ODA funds with a capital amount of $500,000 or more.

d) Programs and projects using ODA funds that relate to institutional, policy, legal, information culture, defense, and security matters (regardless of the scale of capital).

e) Investment programs using ODA funds with total investment equivalent to Class A projects as prescribed in the Decree on the issuance of the Investment Management and Construction Regulations.

2- Based on the list of programs and projects using ODA funds annually, including any related amendments and supplements already approved by the Prime Minister, the Minister, the Chairman of the People's Committee of provinces and centrally-administered cities shall approve:

a) Investment programs using ODA funds with total investment below the level of Class A projects as prescribed in the Decree on the issuance of the Investment Management and Construction Regulations.

b) Programs and projects using non-reimbursable ODA funds with a capital amount under $500,000.

For investment programs using ODA funds with total investment below the level of Class A projects and the aforementioned programs and projects using non-reimbursable ODA funds, before approval, the opinions of the Minister of Planning and Investment and the Minister managing the relevant sector regarding the development planning, implementation objectives, sources of investment funds, including state budget funds (if applicable), and the technical-economic content of the project must be unified. In case there are differing opinions among the agencies, the approving agency must report to the Prime Minister for decision.

3- In cases where additional funding is provided to the programs and projects using ODA funds mentioned in Clause 2 of this Article, resulting in the total capital exceeding the limit specified in Clause 2 of this Article, and any adjustments leading to changes or expansion of the program/project objectives, the approving agency must report to the Prime Minister for consideration and decision.

Article 7.- Negotiation of international agreements on ODA:

1- The Prime Minister designates the agency representing the Government to lead the negotiation of international agreements on ODA with foreign countries.

If international agreements on ODA must be negotiated and signed in the name of the Socialist Republic of Vietnam, the Prime Minister shall submit to the President for designation of the agency representing the President to lead the negotiation of international agreements on ODA with foreign countries.

2- The leading agency for negotiating international agreements on ODA shall request the Ministries, sectors, and localities to send representatives to participate in negotiations based on their tasks and powers as prescribed in this Regulation.

3- During the negotiation process, if the draft content of the international agreement differs from the approved documentation of programs and projects using ODA funds, the authority issuing the approval for such documentation will decide on the necessary modifications. In cases where programs and projects using ODA funds are approved by the Prime Minister, the leading agency for negotiation must obtain written opinions from the Ministry of Planning and Investment and other relevant agencies on the proposed modifications before submitting them to the Prime Minister for review.

Article 8.- After concluding negotiations, the leading negotiation agency shall submit to the Prime Minister the results of the negotiations and the contents of the agreements to be signed with the foreign party, while proposing the person to represent the Government in signing international treaties on ODA with the foreign party. The document submitted to the Prime Minister must be accompanied by written opinions from the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Justice.

Article 9.- In cases where international treaties on ODA must be signed in the name of the Socialist Republic of Vietnam, the Prime Minister shall submit to the State President for consideration and decision after the leading negotiation agency implements the provisions stipulated in Articles 7 and 8 of this Regulation.

Article 10.- The signing, submission of the original copy, and submission to the Government for approval of international treaties on ODA shall be carried out in accordance with the provisions of Clause 3, Article 6, Article 7, and Article 8 of Decree No. 182/CP dated May 28, 1992 of the Council of Ministers (now the Government) detailing the implementation of the Ordinance on the conclusion and implementation of international treaties of the Socialist Republic of Vietnam.

Article 11.- In cases where the draft of international treaties on ODA contains clauses that are not in line with Vietnamese laws, the leading negotiation agency of international treaties must coordinate with the Ministry of Planning and Investment, the Ministry of Foreign Affairs, and the Ministry of Justice to unify opinions and report to the Prime Minister for consideration and decision regarding clauses that are not consistent with sub-law documents, and report to the Prime Minister for submission to the State President for consideration and decision regarding clauses that are not consistent with law and ordinances.

Chapter III
STATE MANAGEMENT OF ODA

Article 12.- The Government shall uniformly manage ODA, including determining policies and directions for attracting and mobilizing ODA from foreign parties for Vietnam; deciding on the signing of international treaties on ODA; allocating the use of ODA funds through the state budget; organizing supervision of the implementation process and evaluating the results of ODA use.

Article 13.- The Ministry of Planning and Investment is the lead agency in coordinating and managing ODA, with the following tasks:

1- Being responsible, together with relevant agencies, for building strategies and plans to mobilize ODA from each foreign party in line with the socio-economic development strategy, public investment programs, ODA attraction and utilization planning; guiding ministries, sectors, and localities in building priority programs and projects using ODA funds and coordinating with relevant agencies to compile a list of priority programs and projects using ODA funds for each period and year for submission to the Prime Minister for review and approval as a basis for mobilizing ODA.

2- Being responsible, together with relevant agencies, for preparing and organizing activities to mobilize ODA according to the ODA attraction and utilization planning, ODA mobilization plans for each foreign party, and the list of priority programs and projects using ODA funds approved by the Prime Minister.

3- Being responsible for preparing the content and conducting negotiations and signing international framework treaties on ODA with foreign parties.

4- Being responsible for coordinating ODA sources for specific programs and projects in line with the list of priority programs and projects using ODA funds, international framework treaties on ODA signed with foreign parties, and the characteristics of each type of aid to ensure the highest efficiency in their use.

Being responsible for coordinating with the Ministry of Finance to determine the list of programs and projects funded by the state budget for ODA and the programs and projects implementing the ODA loan repayment system for submission to the Prime Minister for approval.

5- Being responsible for appraising ODA programs and projects mentioned in Clause 1 and Clause 3 of Article 6 of this Regulation for submission to the Prime Minister.

6- Coordinating capital sources; guiding the formation of programs and projects; officially informing international organizations of the approval results of authorized bodies as stipulated in Article 6 and supporting the implementation of programs and projects using non-repayable ODA funds from international organizations under the United Nations system.

Cooperating with relevant agencies to urge and support the preparation of content and participation in negotiating programs and projects using ODA funds with foreign parties.

7- Being responsible for coordinating with the Ministry of Finance to prepare plans for prioritizing, fully and timely allocating counterpart funds in the annual state budget plan for programs and projects using ODA funds that fall within the scope of state budget funding allocation according to commitments made in signed international treaties on ODA and decisions approving investment programs and projects using ODA funds.

8- Being responsible for monitoring and inspecting the implementation of projects, handling issues within its authority, and recommending the Prime Minister to consider and decide on measures to handle issues beyond its authority, related to policies, mechanisms... arising during the implementation of programs and projects using ODA funds.

9- Being responsible for compiling and reporting the overall situation of the implementation of programs and projects using ODA funds as stipulated in Article 28 of this Regulation.

Article 14.- The Ministry of Finance shall have the following tasks:

1- Coordinating with relevant agencies to prepare programs and projects using ODA funds, negotiation contents; upon authorization by the President of the State or the Prime Minister, be responsible for organizing negotiations on specific international treaties regarding ODA loans, except for international treaties on ODA mentioned in Clause 1 of Article 15 of this Regulation.

2- Officially representing the "borrower," which is the State or the Government of the Socialist Republic of Vietnam, in specific international treaties on ODA loans of the State and Government, including cases where the President of the State or the Prime Minister authorizes another agency to lead the negotiations on these international treaties, except for international treaties on ODA mentioned in Clause 1 of Article 15 of this Regulation.

3- Be responsible for financial management of programs and projects using ODA funds.

a) Coordinating with relevant agencies to establish financial management mechanisms (disbursement, re-lending, recovery of capital...) for ODA projects to submit to the Prime Minister for decision.

b) Based on current laws and regulations and provisions in signed international treaties on ODA with foreign countries, specify procedures for withdrawing funds and managing fund withdrawals for ODA programs and projects according to the principle that the Ministry of Finance approves annual withdrawal plans of program and project management boards in accordance with the content and progress stated in approved program and project documents, signed international treaties on ODA, and conduct regular quarterly and annual inspections of fund withdrawals from programs and projects.

c) Allocate counterpart funds in the State Budget plan annually as stipulated in Clause 7 of Article 13 of this Regulation and disburse fully and on schedule for programs and projects eligible for State Budget funding.

d) Re-lend and recover the portion of debt repayment from the State Budget for projects permitted to re-borrow ODA funds.

e) Monitor financial management in the use of ODA funds; organize accounting records for the State Budget for this source of funds. Aggregate data on fund withdrawals, payments, and debt repayments of ODA-funded programs and projects, notify relevant agencies, and report to the Prime Minister.

g) Allocate State Budget funds to repay foreign creditors for ODA loan amounts when due.

Article 15.- The State Bank of Vietnam shall have the following tasks:

1- Coordinating with relevant agencies to prepare programs and projects using ODA funds, negotiation contents; upon authorization by the President of the State or the Prime Minister, be responsible for organizing negotiations on specific international treaties regarding ODA (Loan Agreements, Loan Arrangements, Technical Assistance Agreements) with international financial organizations: the World Bank, International Monetary Fund, Asian Development Bank.

2- After the above-mentioned international treaties on ODA come into effect, except for Loan Arrangements with the International Monetary Fund, the State Bank of Vietnam shall transfer funds and all related information during implementation to the Ministry of Finance for unified management.

3- Be responsible for coordinating with the Ministry of Finance to designate appropriate commercial banks to authorize: implementing re-lending from ODA funds as mentioned in point d) Clause 3 of Article 14 of this Regulation, recovering capital for State Budget debt repayment according to the mandates and agreements signed between commercial banks and the Ministry of Finance.

4- Be responsible for periodically compiling and notifying the Ministry of Finance and relevant agencies about the actual situation of fund withdrawals, payments... through the account system opened at banks for ODA-funded programs and projects.

Article 16.- The Ministry of Foreign Affairs shall have the following responsibilities:

1- Coordinate with relevant agencies to develop and implement policies and directions for mobilizing ODA sources as well as partnership policies based on the overall foreign policy.

2- Be responsible for handling diplomatic procedures related to delegating negotiation authority, signing authority; notify approval and ratification of international treaties on ODA that have been signed.

3- Notify relevant Vietnamese agencies about the effective date of international treaties on ODA that have been signed.

Article 17.- The Ministry of Justice shall have the following responsibilities:

1- Provide opinions on legal issues in draft international treaties on ODA before submitting them to the Prime Minister for approval.

2- Offer opinions on discrepancies between international treaties on ODA and domestic laws; monitor the handling of these issues during the implementation of international treaties on ODA.

3- Provide legal opinions on international treaties on ODA after they are signed or other legal issues at the request of the agency authorized to lead negotiations on international treaties on ODA.

Article 18.- The Office of the Government shall have the following responsibilities:

1- Assist the Prime Minister in inspecting and urging the implementation of this Regulation.

2- Participate in state management of ODA, participate in reviewing and proposing recommendations on policies, mechanisms... for programs and projects using ODA funds before submitting them to the Prime Minister.

Article 19.- The Ministry of Science, Technology, and Environment shall have the following responsibilities:

1- Review environmental impact assessment reports (EIA) of programs and projects using ODA funds that require EIA reports.

2- Be responsible for coordinating with relevant agencies to monitor and inspect the implementation of environmental protection laws by units implementing programs and projects using ODA funds.

Article 20.- The Ministry of Trade shall have the following responsibilities:

1- Approve the list of imports of machinery, equipment, materials, goods of programs and projects using ODA loan funds and create favorable conditions for imports.

2- Coordinate with relevant agencies to determine the structure of imported goods and materials; determine the import agents for cases where foreign entities provide ODA support through importing goods and materials into Vietnam.

Article 21.- Ministries, ministerial-level agencies, government-affiliated agencies, People's Committees of provinces and centrally-administered cities, and central agencies of mass organizations shall have the following responsibilities:

1- Direct the development of programs and projects to seek ODA funds from their respective ministries, sectors, and localities, to be submitted to the Ministry of Planning and Investment and relevant agencies for consolidation into the priority program and project plan using ODA funds for each period and year nationwide.

2- Designate an appropriate unit, if necessary establish a Program/Project Preparation Board, to carry out the tasks stipulated in Article 25 of this Regulation.

3- Ministers, Chairpersons of People's Committees of provinces and centrally-administered cities shall approve program and project documents using ODA funds within their authority as prescribed in Clause 2, Article 6 of this Regulation, within seven days from the date of the approval decision, and send a copy of the decision (original) to the Ministry of Planning and Investment and copies to the Ministry of Finance, sectoral management ministry, and local People's Committee where the program/project is implemented.

After the program and project documents have been approved by competent authorities, establish a Program/Project Management Board using ODA funds or assign the main investor unit to carry out the tasks stipulated in Article 25 of this Regulation.

4- Be responsible for prioritizing and fully allocating counterpart funds of the sector, locality, or other sources including mobilizing contributions from the public as prescribed in the approved program and project documents using ODA funds to implement the programs and projects according to schedule.

Based on the content of the approved program and project documents and signed international treaties on ODA, direct the Program/Project Management Board using ODA funds to prepare annual foreign fund withdrawal plans to submit to the Ministry of Finance for approval.

5- Direct the Program/Project Management Board using ODA funds or participate together with other sectors and localities (in case of regional or area projects) in clearing land for project sites and creating favorable conditions to help projects proceed according to schedule.

6- Be responsible for inspecting and supervising the receipt and use of ODA and report to the Ministry of Planning and Investment and relevant agencies on the economic, social, and environmental effectiveness of programs and projects using ODA funds under their respective sectors, industries, and localities.

Chapter IV
IMPLEMENTATION OF PROGRAMS AND PROJECTS USING ODA FUNDS

Article 22 ||| The management and use of ODA capital for construction projects must comply with this Regulation and the current State management regulations on investment and construction; in cases where international agreements on ODA provide different provisions, such agreements shall be followed.

Article 23-

1. Financial management for programs and projects using ODA loan capital must comply with the provisions of the Regulation on Loan Management and Foreign Debt Repayment.

2. All programs and projects using ODA capital must have domestic counterpart funds balanced to implement them. The sources of funds and mechanisms for using domestic counterpart funds are stated in the decision approving the program and project documents using ODA capital as stipulated in Article 6 and according to the responsibilities of ministries, sectors, and localities as provided in this Regulation.

Programs and projects using ODA capital that are relending by the Government must provide explanations about preparing sufficient counterpart funds to implement the project before signing the relending loan contract.

Article 24 ||| Tax regulations for programs and projects using ODA capital:

1. For indirect taxes: import tax, special consumption tax, turnover tax:

a) Programs and projects using ODA capital that are fully funded by the State budget or partially supported by the State budget for counterpart funds, when the program and project managers prepare the total investment budget, they must include all types of indirect taxes within the counterpart funds. The State budget will ensure sufficient counterpart funds to pay indirect taxes or record income and expenditure through the State budget.

Specifically, materials, goods, machinery, equipment, and transportation vehicles imported from non-repayable ODA capital are exempt from import tax and special consumption tax (if applicable) in accordance with the Law on Export Tax and Import Tax and the Law on Special Consumption Tax.

b) For programs and projects using ODA capital under the relending mechanism from the budget, the program and project managers must calculate and arrange their own funds to pay indirect taxes.

c) Machinery, equipment, and transportation vehicles brought into Vietnam by foreign contractors to serve the construction of programs and projects using ODA capital are exempt from import tax and must be re-exported upon completion of the project; if sold in the Vietnamese market, they must obtain approval from the Ministry of Trade, pay import tax, turnover tax, or special consumption tax (if applicable), and other taxes as prescribed by current laws.

2. For direct taxes: corporate income tax, personal income tax.

a) Contractors participating in programs and projects using ODA capital with taxable income must pay corporate income tax according to the Corporate Income Tax Law.

b) Individuals working for contractors, Program Management Boards, and projects using ODA capital with high income must pay personal income tax according to the Ordinance on Personal Income Tax for High-Income Earners.

In cases where organizations, individuals, or foreign contractors registered to operate in countries that have signed Double Taxation Avoidance Agreements with Vietnam participate in implementing programs and projects using ODA capital, the payment of corporate income tax and personal income tax shall be carried out according to the signed Agreement.

3. In exceptional cases, tax exemptions and reductions are decided by the Prime Minister.

4. For programs and projects using ODA capital that have tax handling decisions made by the Ministry of Finance before the issuance of this Regulation, they are permitted to continue implementing these decisions until the project ends.

Article 25 - Responsibilities of Committees preparing programs and projects and Management Boards for programs and projects using ODA funds:

1- Units assigned the task of preparing programs and projects or Committees preparing programs and projects using ODA funds shall be responsible for:

a) In accordance with the directives of the superior agency as stipulated in Article 21 of this Regulation, draft program documents and prepare feasibility study reports (or preliminary feasibility study reports) using ODA funds to submit to competent authorities for approval.

The feasibility study report of investment programs and projects using ODA funds must clearly state: the mechanism for using funds, sources of project funds including domestic counterpart funds (funds allocated from the State budget, local budgets, funds raised by the project owner, contributions from the public); the ability to recover funds and repay debts of projects borrowing ODA funds; implementation plans; environmental impact factors; land clearance plans.

b) Coordinate with relevant agencies and foreign parties to carry out necessary preparatory and support work if the foreign party requests surveys, appraisals, and evaluations of the programs and projects. All results of these activities must be reported to the lead negotiation agency and relevant agencies.

2- Management Boards for programs and projects using ODA funds shall be responsible for:

a) Coordinate with foreign parties to develop and implement plans to execute programs and projects ensuring compliance with objectives, target groups, timelines, and commitments recorded in international agreements on ODA and regulations in approved ODA-funded programs and projects. If the approved program or project uses domestic counterpart funds, develop annual plans to request allocation of counterpart funds according to applicable regulations.

Develop annual plans to withdraw foreign funds to submit to the Ministry of Finance for examination and approval based on the content of approved program documents and signed international agreements on ODA. Annual withdrawals of foreign funds shall be carried out according to approved plans and subject to guidance and inspection by the Ministry of Finance.

Develop annual plans to withdraw foreign funds to send to the Ministry of Finance for review and approval based on the content of the approved program documents and signed international agreements on ODA. Each withdrawal of foreign funds during the year shall be conducted according to the approved plan and subject to guidance and inspection by the Ministry of Finance.

b) Be responsible for or transfer to the project owner or operating unit the responsibility to fully and timely repay the State budget all borrowed amounts according to the provisions in the loan agreement signed with the Ministry of Finance, or with commercial banks authorized by the Ministry of Finance to provide loans, and in accordance with the regulations of the Management Regulations on Borrowing and Repaying Foreign Debts.

c) Strictly comply with reporting systems as prescribed in Article 28 of this Regulation and financial systems, statistical accounting, and auditing regulations currently in force by the State, and fulfill any requirements (if any) of foreign parties regarding financial reporting and auditing.

Article 26 - Programs and projects using ODA funds must be implemented through bidding, except in special cases where the Prime Minister will issue separate decisions.

The organization of bidding for ODA programs and projects shall be carried out in accordance with the Bidding Regulations issued by the Government and related guiding documents. If the signed international agreement on ODA contains provisions related to bidding and procurement that are inconsistent with current Vietnamese Bidding Regulations, such provisions shall be applied according to the provisions of the international agreement on ODA.

Article 27 - The advisory body for ODA management of the Government is the Inter-Ministerial Working Group on ODA (referred to as the ODA Working Group), headed by the Minister of Planning and Investment, with the participation of representatives from the Ministry of Finance, State Bank of Vietnam, Ministry of Foreign Affairs, Office of the Government, as specified in this Regulation.

The functions, tasks, and operational methods of the ODA Working Group shall be prescribed by the Prime Minister.

Article 28 - Reporting system for the implementation of programs and projects using ODA funds:

1- The regular reporting system for the implementation of ODA programs and projects includes quarterly and annual reports. Within two weeks after the end of each quarter and one month after the end of each year, the Program Management Board using ODA funds must prepare a report on the progress of implementation, receipt and use of funds, assessment of results achieved, and recommendations to be submitted to the superior agencies mentioned in Article 21, the Ministry of Planning and Investment, the Ministry of Finance, the State Bank of Vietnam, the Ministry of Foreign Affairs, the Office of the Government, and the General Statistics Office.

2- Final report on completed ODA programs and projects:

After the completion of ODA-funded programs and projects, the Program Management Board using ODA funds must submit a written final report to the superior agencies mentioned in Article 21 of this Regulation, the Ministry of Planning and Investment, the Ministry of Finance, the State Bank of Vietnam, the Ministry of Foreign Affairs, the Office of the Government, and the General Statistics Office regarding the final outcomes of fund receipt and utilization, along with financial settlement statements and evaluations of economic, social, and environmental impacts.

Such reports must be submitted within three months after the completion of ODA-funded programs and projects. In case of difficulties, a letter clearly stating the reasons must be sent.

3- The Ministry of Planning and Investment shall coordinate with the General Statistics Office and relevant agencies to issue uniform templates and reporting systems nationwide for ODA-funded programs and projects.

4- The Ministry of Planning and Investment is responsible for coordinating with relevant agencies to compile comprehensive evaluation reports on the implementation status and investment effectiveness in terms of economy and society of ODA programs and projects nationwide at six-month and annual intervals to be reported to the Prime Minister.

Article 29 - Inspection and Audit of ODA Fund Receipt and Utilization.

Ministers, Heads of ministerial-level agencies, and provincial People's Committees directly under the Central Government are responsible for directing competent agencies to monitor and inspect the performance of sectors, levels, and units receiving and utilizing ODA funds as stipulated in this Regulation; conducting audits against actions suspected of violating this Regulation.

Any organization or individual violating this Regulation shall be subject to legal sanctions.