Circular No. 99/2013/TT-BTC stipulates the reporting system and forms for the implementation status of capital investment plans for basic construction from the state budget and government bonds.

CIRCULAR

Regulations on the system and reporting forms for the implementation of capital investment plans

for basic construction from the state budget and government bonds

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Pursuant to the State Budget Law on December 16, 2002; Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to the Construction Law on November 26, 2003 and the decrees on project management for construction works;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 52/2007/QĐ-TTg dated April 16, 2007 of the Prime Minister on the reporting system for the implementation of state capital investment plans;

Implementing Directive No. 1792/CT-TTg dated October 15, 2011 of the Prime Minister on strengthening management of investment from state budget funds and government bonds;

Considering the proposal of the Director of the Investment Department;

To strengthen financial management of basic construction from state budget funds and government bonds; the Ministry of Finance issues this Circular to guide the system and reporting forms for the implementation of capital investment plans for basic construction from the state budget and government bonds, as follows:

PART I

GENERAL PROVISIONS

Article 1. This Circular stipulates the system and reporting forms for the implementation of capital investment plans for basic construction from the state budget and government bonds; it applies to agencies and units: State Treasury, Provincial Departments of Finance, State Treasuries of provinces and centrally governed cities (referred to as Provincial State Treasuries), financial management units under ministries, ministerial-level agencies, and government agencies (referred to as financial management agencies under ministries and sectors) to coordinate in reporting the implementation of capital investment plans for basic construction from the state budget and government bonds (including adjusted and supplementary funds within the plan year).

Reporting on the implementation of capital investment plans for basic construction projects under ministries, sectors, and localities (on a monthly, quarterly, and annual basis) serves as a basis for competent authorities to grasp the situation, serving the work of directing and managing capital according to assigned plans; at the same time, it serves as a basis for adjusting and reallocating capital among ministries, sectors, and localities when so directed by competent authorities.

Article 2. The reporting system for the implementation of capital investment plans for basic construction from the state budget and government bonds stipulated in this Circular includes:

1. Reports on capital for basic construction from the state budget allocated annually by the Prime Minister to ministries, sectors, and localities for implementing projects within the plan year.

2. Reports on capital from government bonds allocated annually by the Prime Minister to ministries, sectors, and localities for allocating to projects to be implemented within the plan year.

3. Reports on capital for basic construction from the state budget and government bonds from the previous plan year that have not been fully settled, permitted by competent authorities to extend settlement into the following year (plan year).

4. Reports on capital for basic construction from the state budget and government bonds advanced from the following year's plan implemented within the plan year.

5. Reports on capital for basic construction under National Target Programs; central budget supplements to local budgets outside the initial year's allocation (if any) to implement important and urgent investment projects.

6. Reports on additional capital for basic construction from other legitimate sources allocated to projects of ministries, sectors, and localities.

Chapter II

SPECIFIC PROVISIONS

Article 3. Regulations on the agency responsible for compiling reports and reporting time:

1. Department of Finance: Compiles reports on indicators of the plan for state budget capital investment in construction projects, government bond capital; the situation of construction debts, completed projects, implementation of investment sources on the local territory, and results of project implementation to be sent to relevant agencies and units according to the following forms:

1.1. Form 01-TC: Plan for state budget capital investment in construction projects:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department), National Treasury, Provincial and Municipal National Treasuries.

b) Reporting time: Within 20 days from the date the Prime Minister signs the Decision allocating the plan for state budget capital investment in construction projects to the locality; In case there are adjustments or supplements to the plan for state budget capital investment in construction projects during the planning year, the Department of Finance compiles the adjusted plan and sends it to relevant agencies and units according to the above form within 15 days from the date of the competent authority's Decision adjusting or supplementing the capital plan.

1.2. Form 02-TC: Plan for government bond capital:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department), National Treasury, Provincial and Municipal National Treasuries.

b) Reporting time: Within 20 days from the date the Prime Minister signs the Decision allocating the government bond capital plan to localities; in case there are supplementary decisions on government bond capital plans during the planning year, the Department of Finance compiles the supplementary capital allocation plan of the locality and sends it to relevant agencies and units according to the above form within 15 days from the date the Prime Minister issues the supplementary capital plan decision.

1.3. Form 03-TC: Report on the implementation of the plan for state budget capital investment in construction projects, government bond capital:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Mid-year report submitted before May 25 of the planning year; annual report submitted before November 25 of the planning year.

1.4. Form 04-TC: Report on the results of completed project implementation in the planning year:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Before April 1 of the year following the planning year (after the completion of the annual settlement period as prescribed).

1.5. Form 05-TC: Report on the situation of construction debts from state budget capital investment, government bond capital of completed projects:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Before April 1 of the year following the planning year (after the completion of the annual settlement period as prescribed).

2. Financial agencies under Ministries and Sectors: Compile reports on the contents specified in Forms 04-TC and 05-TC and send them to the Ministry of Finance (Investment Department, State Budget Department).

3. Provincial and Municipal National Treasuries: Compile reports on the implementation of the plan for state budget capital investment in construction projects, government bond capital of projects in their respective provinces and cities and send them to relevant agencies and units according to the following forms:

3.1. Form 06-KBT: Report on the implementation of the plan for state budget capital investment in construction projects:

a) Agency receiving report: National Treasury, Department of Finance.

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 5th day of the following month; quarterly (3 months, 6 months, 9 months) before the 10th day of the following month.

- Annual report: 12-month report submitted before January 10 of the year following the planning year; 13-month report submitted before February 15 of the year following the planning year.

c) Quarterly (cumulative payment over 3 months, 6 months, 9 months, 12 months) and 13 months: The Provincial and Municipal National Treasuries compile detailed payment amounts for each project according to the contents specified in the above form. Monthly reports only provide the total amount of detailed payments made according to specific sources of each Ministry and Sector and of the locality.

In case the locality needs to track detailed payment amounts for each project managed by the district and commune level quarterly, serving capital management purposes, the Department of Finance shall issue a document requesting the Provincial and Municipal National Treasuries to submit additional reports.

3.2. Form 07-KBT: Report on the implementation of the plan for government bond capital:

a) Agency receiving report: National Treasury, Department of Finance.

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 5th day of the following month; quarterly (3 months, 6 months, 9 months) before the 10th day of the following month.

- Annual report: 12-month report submitted before January 10 of the year following the planning year; 13-month report submitted before February 15 of the year following the planning year.

c) Quarterly (cumulative payment over 3 months, 6 months, 9 months, 12 months) and 13 months: The Provincial and Municipal National Treasuries compile detailed payment amounts for each project according to the contents specified in the above form. Monthly reports only provide the total amount of detailed payments made according to specific sectors of each Ministry and Sector and of the locality.

In case the locality needs to track detailed payment amounts for each project related to school consolidation and teacher housing, serving capital management purposes, the Department of Finance shall issue a document requesting the Provincial and Municipal National Treasuries to submit additional reports.

3.3. Form 08-KBT: Report on the implementation of the plan for state budget capital investment in construction projects, government bond capital carried over from the previous year's plan to the next year (if applicable):

a) Agency receiving report: National Treasury, Department of Finance.

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 5th day of the following month; quarterly (3 months, 6 months, 9 months) before the 10th day of the following month.

- Annual report: 12-month report submitted before January 10 of the year following the planning year; 13-month report submitted before February 15 of the year following the planning year.

c) Quarterly (cumulative payment over 3 months, 6 months, 9 months, 12 months) and 13 months: The Provincial and Municipal National Treasuries compile detailed payment amounts for each project according to the specific sources and sectors of each Ministry and Sector and of the locality as stipulated in the above form. Monthly reports only provide the total amount of detailed payments made according to specific sources (for state budget capital) and sectors (for government bond capital) of each Ministry and Sector and of the locality.

In case the locality needs to track detailed payment amounts for each project related to school consolidation and teacher housing, serving capital management purposes, the Department of Finance shall issue a document requesting the Provincial and Municipal National Treasuries to submit additional reports.

3.4. Form 09-KBT: Report on the implementation of the plan for state budget capital investment in construction projects, government bond capital advanced for the next year's plan implemented in the current planning year (if applicable):

a) Agency receiving report: National Treasury, Department of Finance.

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 5th day of the following month; quarterly (3 months, 6 months, 9 months) before the 10th day of the following month.

- Annual report: 12-month report submitted before January 10 of the year following the planning year; 13-month report submitted before February 15 of the year following the planning year.

c) Quarterly (cumulative payment over 3 months, 6 months, 9 months, 12 months) and 13 months: The Provincial and Municipal National Treasuries compile detailed payment amounts for each project according to the specific sources and sectors of each Ministry and Sector and of the locality as stipulated in the above form. Monthly reports only provide the total amount of detailed payments made according to specific sources (for state budget capital) and sectors (for government bond capital) of each Ministry and Sector and of the locality.

In case the locality needs to track detailed payment amounts for each project related to school consolidation and teacher housing, serving capital management purposes, the Department of Finance shall issue a document requesting the Provincial and Municipal National Treasuries to submit additional reports.

3.5. Form 10-KBT: Report on the implementation of the plan for state budget capital investment in construction projects, government bond capital for national key projects, Group A:

a) Agency receiving report: National Treasury, Department of Finance.

b) Reporting time: Quarterly and annually.

- Quarterly (time periods of 3 months, 6 months, 9 months) before the 10th day of the month following the quarter.

- Annual report: 12-month report submitted before January 10 of the year following the planning year; 13-month report submitted before February 15 of the year following the planning year.

4. State Treasury: Summarize and report on the implementation of plans for basic construction investment funds from the state budget and government bond funds of ministries, sectors, and localities according to the prescribed forms to the following agencies and units:

4.1. Form 11 - State Treasury: Report on the implementation of plans for basic construction investment funds from the state budget:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 15th day of the following month; quarterly (time periods of 3 months, 6 months, 9 months) before the 20th day of the following month.

- Annual report: 12-month report before January 20 of the year following the plan year; 13-month report before February 25 of the year following the plan year.

c) Quarterly (cumulative payments over time periods of 3 months, 6 months, 9 months, 12 months) and 13 months: The State Treasury aggregates detailed payment amounts for each project according to the sources of funds specified in the prescribed form for each ministry, sector, and locality. Monthly reports only include total detailed payment amounts according to specific sources of funds for each ministry, sector, and locality.

4.2. Form 12 - State Treasury: Report on the implementation of plans for government bond funds:

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 15th day of the following month; quarterly (time periods of 3 months, 6 months, 9 months) before the 20th day of the following month.

- Annual report: 12-month report before January 20 of the year following the plan year; 13-month report before February 25 of the year following the plan year.

c) Quarterly (cumulative payments over time periods of 3 months, 6 months, 9 months, 12 months) and 13 months: The State Treasury aggregates detailed payment amounts for each project according to the sectors and fields specified in the prescribed form for each ministry, sector, and locality. Monthly reports only include total detailed payment amounts according to each field for each ministry, sector, and locality.

4.3. Form 13 - State Treasury: Report on the implementation of plans for basic construction investment funds from the state budget and government bond funds that were permitted to be extended into the following year (if applicable):

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 15th day of the following month; quarterly (time periods of 3 months, 6 months, 9 months) before the 20th day of the following month.

- Annual report: 12-month report before January 20 of the year following the plan year; 13-month report before February 25 of the year following the plan year.

c) Quarterly (cumulative payments over time periods of 3 months, 6 months, 9 months, 12 months) and 13 months: The State Treasury aggregates detailed payment amounts for each project according to each source of funds and each field specified in the prescribed form for each ministry, sector, and locality. Monthly reports only include total detailed payment amounts according to each source of funds (for state budget funds) and each field (for government bond funds) for each ministry, sector, and locality.

4.4. Form 14 - State Treasury: Report on the implementation of plans for advance budget appropriations from the state budget and government bond funds carried out during the plan year (if applicable):

a) Agency receiving report: Ministry of Finance (Investment Department, State Budget Department).

b) Reporting time: Monthly, quarterly, and annually.

- Monthly before the 15th day of the following month; quarterly (time periods of 3 months, 6 months, 9 months) before the 20th day of the following month.

- Annual report: 12-month report before January 20 of the year following the plan year; 13-month report before February 25 of the year following the plan year.

c) Quarterly (cumulative payments over time periods of 3 months, 6 months, 9 months, 12 months) and 13 months: The State Treasury aggregates detailed payment amounts for each project according to each source of funds and each field specified in the prescribed form for each ministry, sector, and locality. Monthly reports only include total detailed payment amounts according to each source of funds (for state budget funds) and each field (for government bond funds) for each ministry, sector, and locality.

4.5. Form 15 - State Treasury: Report on the implementation of plans for basic construction investment funds from the state budget and government bond funds for national key projects, Group A:

a) Agency receiving report: National Treasury, Department of Finance.

b) Reporting time: Quarterly and annually.

- Quarterly (time periods of 3 months, 6 months, 9 months) before the 20th day of the following month.

- Annual report: 12-month report before January 10 of the year following the plan year; 13-month report before February 25 of the year following the plan year.

Article 4. Provisions on the content of explanatory reports:

1. Based on the aggregated data on the implementation of plans for basic construction investment funds from the state budget and government bond funds of ministries, sectors, and localities (on a monthly, quarterly, and annual basis); State Treasuries at all levels shall provide explanatory evaluations of the implementation of payments for basic construction investment funds along with the summary report form. The content of the explanatory report includes:

- Summary of the implementation of assigned investment capital plans.

- Evaluation and analysis of existing issues and obstacles related to disbursement and implementation progress, specifying large-scale projects with significant issues.

- Proposals and recommendations for resolving issues to facilitate the management of state budget funds according to assigned plans.

2. Departments of Finance and financial management agencies under ministries and sectors, based on the contents within their responsibility for reporting, shall provide explanatory evaluations on the effectiveness of investments resulting from the allocation of state budget funds and government bond funds, the situation of construction debts; clearly stating advantages, difficulties, obstacles, causes, solutions for implementation, and recommendations to relevant agencies at the local and central levels to resolve obstacles and accelerate fund payments, serving the management of investment plans by ministries, sectors, and localities.

Article 5. Content of the Report Form:

Some concepts regarding sources of capital, plans for sources of capital, project groups, and guidelines for compiling report indicators are specified in each Report Form issued together with this Circular. The State Treasury, Department of Finance, Provincial State Treasuries, and financial agencies under Ministries and sectors shall implement the system of consolidation and reporting in accordance with the prescribed regulations.

Article 6. Reporting System and Reporting Format:

1. Periodic Reporting: The State Treasury, Department of Finance, Provincial State Treasuries, and financial agencies under Ministries and sectors have the responsibility to compile and report to relevant agencies and units in accordance with the timeframes and contents stipulated in Articles 3, 4, and 5 of this Circular.

2. Reporting Format: Reports from relevant agencies and units as prescribed in this Circular shall be sent via postal service (for stamped copies) and simultaneously via email to the Ministry of Finance (Investment Department, State Budget Department) at the addresses: [email protected] and [email protected], and submitted to the State Treasury through the software program for controlling investment capital disbursement within the State Treasury system or via email provided by the State Treasury.

Article 7. Responsibilities of Agencies During Implementation:

1. Responsibilities of the Department of Finance of provinces and cities:

- To take the lead in coordinating with the Provincial State Treasuries to issue a system of Report Forms and guidelines for the reporting system on the implementation of annual investment capital plans for basic construction from the state budget and government bonds allocated to local agencies for the purpose of consolidated reporting as prescribed.

- To compile and report on the allocation situation of annual investment capital plans for basic construction from the state budget and government bonds; the implementation situation of annual investment capital plans from the state budget and government bonds; the results of completed projects in the annual plan; the situation of investment capital debt to the Ministry of Finance and related agencies in accordance with the timeframes and contents stipulated in Report Forms No. 01-TC, No. 02-TC, No. 03-TC, No. 04-TC, and No. 05-TC of this Circular. Responsible for the accuracy of the reported data.

- To request the State Treasury and project sponsors to provide data serving the compilation of reports as prescribed, and to request units to explain discrepancies in the reported data or reasons for delayed reporting; and simultaneously report to the Chairman of the People's Committee of the province or city to direct the resolution of difficulties in implementation.

- To take the lead in coordinating with the Provincial State Treasuries and provincial functional agencies to inspect project sponsors on the management and use of investment capital for basic construction from the state budget and advance payments according to regulations; promptly advise the People's Committee of the province or city on measures to accelerate the disbursement progress of investment capital for projects and measures to address violations in the management and use of investment capital and advance payments according to regulations (if any).

2. Responsibilities of financial management agencies under central Ministries and sectors:

- To compile and report on the allocation situation of annual investment capital plans for basic construction from the state budget and government bonds assigned by the Prime Minister and the Minister of Planning and Investment to projects under their management to the Ministry of Finance and the State Treasury in accordance with current regulations.

- To compile and report on the results of completed projects in the annual plan; the situation of investment capital debt for basic construction to the Ministry of Finance in accordance with the timeframes and contents stipulated in Report Forms No. 04-TC and No. 05-TC of this Circular. Responsible for the accuracy of the reported data.

- To advise the Minister and the head of the equivalent ministry on measures to accelerate the disbursement progress of investment capital for projects and measures to address violations by project sponsors in the management and use of investment capital and advance payments according to regulations (if any).

3. Responsibilities of Provincial State Treasuries:

- To request the Department of Finance to promptly provide the investment capital plan for basic construction from the state budget and government bonds according to Report Forms No. 01-TC and No. 02-TC of this Circular to implement the control of payment of these funds in accordance with regulations.

- To compile and report on the implementation situation of annual investment capital plans for basic construction from the state budget and government bonds and other sources of capital for projects in the province or city to the State Treasury and the Department of Finance in accordance with the timeframes and contents stipulated in Report Forms No. 06-KBT, No. 07-KBT, No. 08-KBT, No. 09-KBT, and No. 10-KBT of this Circular. Responsible for the accuracy of the reported data.

- To regularly coordinate with the Department of Finance to inspect project sponsors on the payment, management, and use of advance payments according to regulations.

4. Responsibilities of the State Treasury:

- To promptly provide the Provincial State Treasuries with the investment capital plan for basic construction from the state budget and government bonds of ministries and sectors (after the Prime Minister and the Minister of Planning and Investment have decided to allocate the capital plan) to implement the control of payment of these funds in accordance with regulations.

- To regularly instruct the Provincial State Treasuries to implement the reporting system on the implementation of annual investment capital plans for basic construction from the state budget and government bonds in accordance with the timeframes and contents stipulated in this Circular.

- To compile and report on the implementation situation of annual investment capital plans for basic construction from the state budget and government bonds and other sources of capital for projects under ministries, sectors, and localities to the Ministry of Finance in accordance with the timeframes and contents stipulated in Report Forms No. 11-KBNN, No. 12-KBNN, No. 13-KBNN, No. 14-KBNN, and No. 15-KBNN of this Circular.

- To be responsible before the Minister of Finance for the accuracy of the compiled and reported data on the implementation of annual investment capital plans for basic construction from the state budget and government bonds and other sources of capital for ministries, sectors, and localities in accordance with the stipulated timeframe.

5. Responsibilities of the Ministry of Finance:

- Analyze and evaluate the results of implementing payments from state budget funds and government bond funds for basic construction investment; the situation of basic construction debts, and the implementation results of projects by ministries, sectors, and localities. Based on the authority granted or advising the Prime Minister to promptly direct and resolve difficulties and obstacles for ministries, sectors, and localities to serve annual budget management work effectively.

- Continuously inspect and control the management and payment of basic construction investment funds from the state budget and government bond funds at ministries, sectors, localities, and project sponsors to accelerate the disbursement progress of investment capital for projects and measures to address violations in the management and use of investment capital and advance funding according to regulations (if any).

Article 8. Implementation organization.

1. This Circular takes effect from November 1, 2013, and replaces Circular No. 50/2011/TT-BTC dated April 21, 2011, issued by the Ministry of Finance regarding the system and reporting forms for the implementation status of plans for basic construction investment from the state budget and government bond funds.

2. In the process of implementing this Circular, if there are any difficulties, please send comments to the Ministry of Finance for study and appropriate amendments and supplements./.