Circular No. 91/2018/TT-BTC guiding the preparation, management, and use of funds for implementing the energy label affixing process and applying minimum energy performance standards.

CIRCULAR

GUIDELINES FOR THE PREPARATION, MANAGEMENT AND USE OF FUNDS TO IMPLEMENT THE LABELING OF ENERGY EFFICIENCY AND APPLICATION OF MINIMUM ENERGY PERFORMANCE STANDARDS

On the basis of Law on State Budget Management dated June 25, 2015;

Decree No. 163/2016/NĐ-CP dated December 21, 2016 detailing certain provisions of State Budget Law;

Decree No. 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;

Pursuant to Decision No. 04/2017/QĐ-Ttg dated March 9, 2017 by the Prime Minister specifying the list of equipment and devices required to be labeled for energy efficiency, application of minimum energy performance standards, and implementation timeline;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the preparation, management, and use of funds to implement the labeling of energy efficiency and application of minimum energy performance standards.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the preparation, management, and use of funds to implement the labeling of energy efficiency and application of minimum energy performance standards as stipulated in Decision No. 04/2017/QĐ-Ttg dated March 9, 2017 by the Prime Minister regarding the list of equipment and devices required to be labeled for energy efficiency, application of minimum energy performance standards, and implementation timeline.

Article 2. This Circular applies to organizations and individuals involved in the management and use of funds to implement the labeling of energy efficiency and application of minimum energy performance standards.

Article 2. Sources of Funds

Point 1. The state budget (current expenditure and development investment expenditure) ensures funding for tasks assigned to ministries, central agencies, and localities according to the Law on State Budget and related guiding documents.

Point 2. Funding from sponsors and contributions from organizations and individuals implementing energy label activities and applying minimum energy performance standards.

Point 3. Funding from sponsors and contributions from domestic and foreign organizations and individuals.

Point 4. Other lawful sources of funding as prescribed by law.

Article 3. Contents and levels of expenditure from current expenditure

Clause 1. Organizing extensive dissemination and public awareness campaigns about the list, equipment, devices, labeling timeline, and application of minimum energy performance standards as specified in Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 by the Ministry of Finance and the Ministry of Justice concerning the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of disseminating laws and legal education for the people at the grassroots level.

Clause 2. Training and enhancing the professional skills of staff managing, technical personnel, and skilled workers responsible for testing and verifying the energy efficiency of equipment and devices required to be labeled for energy efficiency.

a) Expenditure for compiling training programs, textbooks, and materials on energy labeling and applying minimum energy performance standards according to Circular No. 76/2018/TT-BTC dated August 17, 2018 by the Ministry of Finance guiding the content and levels of expenditure for building training programs and compiling course books for higher education and vocational training.

b) Expenditure for training and enhancing the professional skills of staff managing and technical personnel responsible for testing and verifying the energy efficiency of equipment and devices required to be labeled for energy efficiency according to Circular No. 36/2018/TT-BTC dated March 30, 2018 by the Ministry of Finance guiding the preparation of budgets, management, and use of funds for training and upgrading officials, civil servants, and employees.

c) Expenditure for training and enhancing the professional skills of skilled workers responsible for testing and verifying the energy efficiency of equipment and devices required to be labeled for energy efficiency according to Circular No. 152/2016/TT-BTC dated October 17, 2016 by the Ministry of Finance regulating the management and use of funds to support initial-level training and training lasting less than three months.

Clause 3. Surveying and evaluating the market transition towards energy efficiency, gradually phasing out low-efficiency equipment: Applying according to Circular No. 109/2016/TT-BTC dated June 30, 2016 by the Ministry of Finance prescribing the preparation of budgets, management, use, and settlement of funds for conducting surveys, statistics, and national censuses.

Clause 4. Building standards, regulations, and indicators for specific energy costs and minimum energy performance standards: Content and levels of expenditure according to Joint Circular No. 145/2009/TTLT-BTC-BKHCN dated July 17, 2009 by the Ministry of Finance and the Ministry of Science and Technology guiding the management and use of funds to ensure activities for building national standards and technical regulations.

Clause 5. Purchasing and leasing equipment for testing, certification of energy efficiency of equipment and devices required to be labeled for energy efficiency according to the timeline as specified in Circular No. 92/2017/TT-BTC dated September 18, 2017 by the Ministry of Finance concerning the preparation of budgets, allocation, and settlement of funds for repair, maintenance, renovation, upgrading, and expansion of facilities.

Clause 6. Inspection, supervision, conferences, and seminars on energy labeling for groups of equipment and devices required to be labeled for energy efficiency: Content and levels of expenditure implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 by the Ministry of Finance concerning travel expenses and conference expenditure regulations.

Clause 7. Sampling and testing to inspect energy labeling for groups of equipment and devices labeled for energy efficiency on the market, with the inspection authority deciding on sampling and testing and reimbursing according to Joint Circular No. 28/2010/TTLT-BTC-BKHCN dated March 3, 2010 by the Ministry of Finance and the Ministry of Science and Technology guiding the management and use of funds for state inspections of product quality.

Based on the test results, if the authority inspecting energy labeling for groups of equipment and devices labeled for energy efficiency concludes that an organization or individual has violated the energy labeling regulations, then that organization or individual must reimburse the cost of sampling and testing for the inspection authority.

Clause 8. Purchasing survey data and samples for post-inspection checks of energy-labeled products on the market, with expenditure levels according to current regulations, agreed contracts, and market-appropriate prices.

Article 4. Contents and levels of expenditure from investment development funding sources

Expenditure for constructing specialized testing facilities shall be carried out in accordance with the laws on public investment.

Article 5. Contents and levels of expenditure from sponsorship funds, contributions from individuals and organizations, and other lawful capital sources

The contents and levels of expenditure shall be implemented according to the agreements between sponsors and units or the signed documents between the units and sponsors. In cases where there are no agreements between sponsors and units, the heads of agencies and units shall implement based on this Circular and relevant current regulations.

Article 6. Preparation, allocation of budget estimates, management, and settlement

The preparation, implementation of budget estimates, accounting entries, and settlement shall be carried out in accordance with the State Budget Law, Accounting Law, and guiding documents thereof. Additionally, this Circular provides supplementary guidance as follows:

1. Annually, at the time specified for preparing the state budget estimate, agencies and units assigned the task of implementing energy labeling and minimum energy performance standards shall prepare the budget estimate for expenses and consolidate it within their agency's overall budget revenue and expenditure estimate, submitting it to the financial authority at the same level for consolidation and submission to the competent authority for decision-making in accordance with current regulations on the preparation and allocation of state budget estimates.

2. Based on the state budget expenditure estimate allocated by the competent state authority, the State Treasury branch handling transactions shall control payments for energy labeling activities and the application of minimum energy performance standards in accordance with Article 12, Clause 2 of the State Budget Law regarding conditions for state budget expenditures, current guiding documents, and this Circular.

a) For expenditures from regular funding sources: Payment controls shall be conducted in accordance with Circular No. 61/2012/TT-BTC dated October 2, 2012, issued by the Ministry of Finance, which stipulates the system of control and payment of state budget expenditures through the State Treasury; Circular No. 39/2016/TT-BTC dated March 1, 2016, issued by the Ministry of Finance, amending and supplementing certain provisions of Circular No. 161/2012/TT-BTC; any subsequent guiding documents amending and supplementing these provisions, and current laws.

b) For expenditures from investment development funding sources: Payment controls shall be conducted in accordance with the Public Investment Law and guiding documents, Circular No. 08/2016/TT-BTC dated January 18, 2016, issued by the Ministry of Finance, concerning the management and payment of investment capital using state budget funds; Circular No. 108/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, guiding amendments and supplements to certain provisions of Circular No. 08/2016/TT-BTC; Circular No. 52/2018/TT-BTC dated May 24, 2018, issued by the Ministry of Finance, amending and supplementing certain provisions of Circular No. 08/2016/TT-BTC.

c) For expenditures from sponsorship funds and contributions from organizations and individuals: Units utilizing sponsorship funds and contributions from organizations and individuals shall decide and be responsible for controlling and disbursing from this source of funds in accordance with the law.

3. Agencies and units allocated state budget estimates for implementing energy labeling and applying minimum energy performance standards must maintain accounting records to record, account for, and consolidate in annual budget settlements of agencies and units in accordance with laws on accounting, statistics, and budget settlement reports. State budget expenditures shall be accounted for and settled under corresponding categories, Clauses, Sections, and Subsections in the current State Budget Classification.

4. Preparation, allocation of budget estimates, management, and settlement from sponsorship funds, contributions from individuals and organizations, and other lawful capital sources shall be carried out according to the agreements between sponsors and units or signed documents between the units and sponsors. In cases where there are no agreements between sponsors and units, the heads of agencies and units shall implement based on relevant current national regulations.

5. Preparation, allocation of budget estimates, management, and settlement from investment funding sources shall be carried out in accordance with the laws on the state budget and public investment.

Article 7. Implementation Organization

1. This Circular takes effect from December 18, 2018.

2. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacing documents.

3. During implementation, if there are any difficulties, organizations and individuals are advised to report to the Ministry of Finance for research and appropriate amendment and supplementation.