IT ' S SMART

Guide to the financial management mechanism for the Vietnam Environmental Protection Foundation Go.

_____________________

Root Come on The Code of Protection. cell 23rd day school. Ah! 06 in 2014;

Base of Decree Stain. 215 /2013/ND-CP November 23, 20 1 3 of the Government to rule out function, mission, rule Okay. Limit and structure socket function of the Ministry of Finance;

Root Come on Rules What? Define Stain. 78 /2014/QĐ-TTg December 26, 20 1 4 of Prime Minister v Okay. t socket function and activities of the Environmental Protection Fund Yeah. Vietnam;

Your trial. Okay. The Chief of the Treasury. I'm Banks and t socket The office. I'm But,

Minister of Finance I'm Issued an orientation of the d There. n document management mechanisms I'm No! Stain. With the Fund to Protect Me. cell Vietnam school.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information guidance on the mechanism of financial management against the Vietnam Environmental Protection Foundation is organized and operates under the number Decision of the Environment. 78 /2014/QĐ-TTg December 26, 2014 by the Prime Minister on the organization and operation of the Vietnam Environmental Protection Foundation (the following call for Digital Decision 78 /2014/QĐ-TTg).

What? 2. Subject applies

1. Vietnam Environmental Protection Fund (later abbreviated as BVMTVN Foundation).

2. Agency, organization, and individual are involved.

What? 3. Financial Management Principles

1. The BVMTVN Foundation is a state financial institution that belongs to the Ministry of Natural Resources and Environment, which operates not for profit purposes but has to preserve the charter capital and self-compensate management costs, which is exempt from tax and state budget payments on operations. in the area of environmental protection in accordance with the laws of taxation and law on state budgets.

2. The BVMTVN Foundation operates publicly, transparent and equal in accordance with the rule of law.

3. The BVMTVN Foundation is subject to inspection, inspection, audits about the financial activities of the Fund by the State Administration of State Administration of Finance and Audit.

What? 4. Mode Mode

The Board of Management, Board of Control, Director of the BVMTVN Foundation is accountable to the law, ahead of the state regulatory agencies on the management of the Fund ' s capital and assets, ensuring the use of the right capital, savings, effective, and the acceptance of the institutions. Financial management, accounting, audit.

Chapter II

CAPITAL AND PROPERTY REGULATION

M One.

MANAGEMENT OF CAPITAL AND CAPITAL USE OF BVMTVN FUND

What? 5. The operating capital of the BVMTVN Foundation

The active capital of the BVMTVN Foundation is formed from the following sources:

1. charter Capital

a) The charter capital of the BVMTVN Foundation to 2017 is 1,000 (a thousand) billion. The specified grant route for the BVMTVN Foundation currently rules at paragraph 1 Article 7 The number of decisions 78 /2014/QĐ-TTg;

b) The charter capital of the BVMTVN Foundation is added from the following sources:

-The state budget is prescribed by law.

-The investment fund grows.

2. Additional operating capital annually from the following sources:

a) A state budget of the cost of environmental compensation funded by the project, the environmental protection mission that has undertaken annually and added operational capital to the BVMTVN Foundation;

b) The compensation of the environment and biodiversity applied to the state budget in accordance with the rule of law;

c) The sale fee, which transfers certificates of certified greenhouse gas emissions (CERs) obtained from CDM projects performed in Vietnam;

d) The grants, support, voluntary contributions, investment trusts of the organization, individuals in and out of the country devoted to the field of environmental protection and the application of climate change;

The addition of the annual income inequality is prescribed at the point a, paragraph 1 Article 15 of this.

e) Other legal sources under the rule of law.

What? 6. Use of Capital

The BVMTVN Foundation is used capital to:

1. A capital loan with preferable interest rates on environmental protection projects across the country.

2. Support the loan interest rate for projects that protect the capital loans from credit organizations under the rule of law.

3. Funding, co-sponsor of environmental protection activities under the rule of law and does not overlap with state funding for ministries, industry, localization of environmental protection.

4. Impleming a number of mechanisms, financial policy towards the investment project under a clean development mechanism (CDM), including:

a) Organization, monitoring, management, collection of sales fees that only reduce certified greenhouse gas emissions (CERs) is issued by the International Executive Board on CDM for CDM projects implemented in Vietnam;

b) Support for popular activities, propagation raising awareness of the CDM project; review, approval of CDM project documentation; management and monitoring of the CDM project;

c) The value for the product of the CDM project.

5. Support the price of electricity to the wind power project to the decision by the Prime Minister and by the regulation of the existing law.

6. Financial support for application activities with climate change under the rule of law.

7. Implemonation of programs, projects, projects and other tasks led by the Prime Minister and the Minister of Natural Resources and the Environment.

8. Basic construction investment and fixed asset procurement for the operation of the BVMTVN Foundation.

9. Use of idle capital to be sent at commercial banks with good quality of activity under the classification of the State Bank of Vietnam aims to preserve and develop funds for the Fund but must ensure safety. The BVMTVN Foundation manages the management process, investing idle at commercial banks to the BVMTVN Foundation.

What? 7. Secure Capital Safety

1. The BVMTVN Foundation is responsible for implementing operational safety security regulations, including:

a) Management, using the right capital, effective;

b) Buy property insurance and other premiums under the rule of law;

c) The risk of a risk reserve fund on the prescribed loan operation on the guidance of the Fund ' s business operations;

d) Perform other measures of capital safety in accordance with the regulation of the law.

2. Strict BVMTVN Foundation:

a) The capital mobiles in the form of receiving deposits, issued votes, votes, bonds, trade loans of institutions, individuals in and out of the country;

b) Use operating capital resources to perform monetary business purposes, securities investments, real estate business, and other unauthorised business practices.

M Two.

ASSET MANAGEMENT

What? 8. Investment Asset Shopping Investment

1. The investment and procurement of assets fixed to the operation of the BVMTVN Foundation performs in accordance with the principle of the remaining value of the total asset that does not exceed 10% of the actual operating capital of the BVMTVN Foundation at the time of the procurement.

2. Every year, the BVMTVN Foundation has to build an investment plan, procurement property that tries to program the review management Council, approx. The investment, procurement of property that fixed the operation of the BVMTVN Foundation, was decided by the Director of the Fund to be determined by the Foundation for the annual plan.

3. Presentation, investment procedure, fixed asset procurement of the BVMTVN Foundation to follow the provisions of the law on investment management, fixed asset procurement and the current regulation for the state owned by the State to hold 100% of the charter capital. The BVMTVN Foundation is responsible for purchasing property insurance under the rule of law.

4. The BVMTVN Foundation performs fixed asset depreciation pursuits to the current regulation of the state-held business that holds 100% of the charter capital.

What? 9. Checking, reassessment, liquation, asset concession

1. Asset Audit

The BVMTVN Foundation performs an asset inventory under the rule of law on the state owned by the state, which holds 100% of the charter capital. For property inheritance, the lack of determining the cause, the responsibility of those involved, and determining the extent of the material compensation is specified.

2. Review Property

The BVMTVN Foundation must make a reassessment of the property by law enforcement to the state owned by the State to hold 100% of the charter capital. The arbiter increases or decreases the value due to a reassessment of the property by regulation for each specific case.

3. Liquor, Property franchise

a) The BVMTVN Foundation is entitled to liquorate, poor property, loss of dignity, property that has damaged no resilience; technical obsolete assets without the need for use or use are not effective to recover capital under public, transparent, and unproductive principles. conservation of capital and compliance with the rule of law for the State-controlled business of 100%;

b) The authority determines the liquoration, the fixed asset sale:

-The BVMTVN Foundation Board of Management decides that the liquoration, fixed-value of fixed assets under 50% of the real charter capital of the BVMTVN Foundation is announced at the nearest quarter but not so much the Group B. Board size project can be commissioned. the rights to the Director of the BVMTVN Foundation decide the concession, liquing the assets under the jurisdiction of the Board of Management;

-The liquoration methods, fixed asset sales have greater value than the devolve level to the Management Council appointed by the Minister of Natural Resources and Environment.

What? 10. Handout property damage

When lost to the property, the BVMTVN Foundation must determine the value of the property to be lost, the cause, responsibility and processing as follows:

1. The apparent identification of objective causes (natural disasters, epidemics, fires, sudden accidents, political risks) and the subjective cause.

2. If the subjective cause of the organization, the individual causes losses to be compensated, processed by the rule of law. The Board of Directors of the BVMTVN Foundation decided or authorized the Director of the Fund to decide the compensation level under the rule of law and is responsible for its decision.

3. If the property that purchased the insurance is processed by the rule of law in the insurance sector.

4. Value of property losses after compensated by the compensation of the organization, the individual causing losses, of the insurance organization and the use of the bill to be accounted for at the expense of the period.

5. The special cases caused by natural disasters or causes of adverse damage, the BVMTVN Foundation is unable to rectify itself, the Director of the Foundation reports the management of the damage treatment project to present the Minister of Natural Resources and Environment. decision.

Chapter III

SALES MANAGEMENT, COST AND OPERATIONAL RESULTS

What? 11. BVMTVN Foundation Revenue

BVMTVN Foundation revenues are receivable receivship during the period, including:

1. Thu from active service activity:

a) Loan interest from capital loan projects of the BVMTVN Foundation;

b) The service toll receives the loan of lending, the funding of individual organizations in and out of the country under the trust contract;

c) Other transaction activity.

2. Thu from financial activity:

a) Draw interest in deposit;

b) Other revenues from financial activity.

3. Other revenues:

a) Record of sale, fixed asset liquation of the BVMTVN Foundation;

b) Compensation compensation compensation;

c) The debt that has been deleted is now recovered;

d) Other income by law.

What? 12. BVMTVN Foundation Cost

The cost of the BVMTVN Foundation is the expenditures that arise in the period required for the operation of the BVMTVN Foundation, which complied with the appropriate principle between the revenue and the cost, which is full of invoice, valid evidence under the rule of law, including;

1. Career operating expenses:

a) The cost associated with lending activities and trustee;

b) The risk stance on the risk of lending activity on the guidance of the Fund's business manual;

c) Pay interest in the environmental recovery fund in mineral exploitation and guarantee of import of imported;

d) Chi for other business activities.

2. Financial Activity Cost: Includes expenses related to deposit activities at commercial banks and other expenses.

3. Chi for cadres, employees who follow the regime of the regulatory state for the state-owned business that holds 100% of the charter capital:

a) The cost of wages, salaries, wages, salaries, and costs are paid to the cadres, employees of the BVMTVN Foundation by the rule of law;

b) The subordinate genus to the Board Member, the Board of Control of the BVMTVN Foundation under the rule of law;

c) The social insurance fund, health insurance, corporate funding, unemployment insurance; and more.

d) Chi for medical work; the costs for female labor in the present regulation; the protonation of labor, the cost of trading; the genus for the protection of the agency;

Other expenses for cadres, employees by law.

4. BVMTVN Foundation Manager

a) Cost of depreciation of fixed assets by law; fixed property lease; cost of property insurance; repair costs, maintenance of property; cost, purchase of tools, labor tools, assets, equipment, stationing office works of the BVMTVN Foundation; which compensated for the loss of property by statute;

b) The cost of an external service: Power, water, telephone, telecommunications postal; audit, legal services; money payments using technical materials, patents, technical services; transportation costs; fire extinguiers; fire prevention;

c) The cost of the cost, the vehicle subgenus for the staff and staff of the BVMTVN Foundation to work in and out of the country under the State of Regulation state regime for the state-controlled business of 100%;

d) The cost of transactions, foreign affairs, conference costs, the unicorns, the disclosure under the rule of law;

The other costs under the rule of law.

5. Other expenses:

a) The cost for the recovery of deleted debt;

b) The cost to collect the prescribed fines;

c) Chi supports the activities of the Party, the body of the BVMTVN Foundation by state regulation (not including grants in favour of industry unions, local, social organizations and other agencies);

d) The cost of the concession, liquing the asset (if any) includes the remaining value of the fixed property paid by the liquorated liquoration;

The other costs under the rule of law.

6. The cost of regulation costs 1, 2, 3, 4, 5 This is done by law on the state owned by the state-owned enterprise 100%. In the unregulated legal case, the BVMTVN Foundation is based on the ability to finance the decision to build, determine the appropriate, effective, and accountable for the law. For non-mode expenses, the extent of the expenses, the BVMTVN Foundation must be out of the Fund's accounting book, and must clarify the responsibility of the organization, the relevant individual to provide the competent authorities to decide the compensation method.

What? 13. The expenses are not accounted for by the operating costs of the BVMTVN Foundation

1. The outlaws are in accordance with the provisions at paragraph 6 Article 12 This message.

2. The losses have already been supported by the State or the insurance agency, the party causing compensation damages.

3. The sanctions are due to the administrative violation due to the cause of the principal, the penalty of the financial regime.

4. Basic building investments, procurement, upgrading, fixed asset-building assets belonging to basic building investment capital.

5. Clause without invoice, valid, legal.

6. The expenses are not related to activity according to the function of the Fund.

7. Cost of other sources of funding.

What? 14. Deflation.

1. The BVMTVN Foundation ' s total margin is the difference between total revenue and total reasonable costs, the validity of which arise in the prescribed fiscal year at Article 11 and Article 12 of this Information.

2. Deflation in the year is positive (+) when the turnover is greater than the cost and vice versa, the income difference in the year is negative (-) when the turnover is less than the cost.

What? 15. Distribution of income inequality

1. When the fall difference, the chi is positive (+), after paying the fine due to the violation of the law of the BVMTVN Foundation and compensated for the amount of accumulated collection of charges until the previous year (if any), is distributed as follows:

a) Quote 20% into the additional funding of the Fund for the implementation of the support mission, funding. The BVMTVN Foundation is responsible for the accounting, which tracks this capital;

b) Quote 30% into the development investment fund;

c) The reward fund and the welfare fund:

-The case of completion of the annual operation plan approved by the Board of Directors at the beginning of the year, the BVMTVN Foundation was quoted two funds on a maximum of 3 months of food in the year;

-The case does not complete the annual operational plan approved by the Board of Directors of the annual Board of Directors, the BVMTVN Foundation is quoted by two funds on a maximum of 2 months ' pay in the year.

d) The remainder after the citation of the above funds will be further quoted in the development investment fund.

2. When the arbiter is drawn, the genus in the financial year is negative (-), the BVMTVN Foundation is given the deficit to the following year, the transfer time is no more than five years from the next year after the year of the loss. In the case after 05 years if the BVMTVN Foundation does not transfer all the deficit, the BVMTVN Foundation reports the Ministry of Natural Resources and Environment in coordination with the Prime Minister's Finance Ministry review, the decision.

What? 16. Principles of Use of Funds

1. The development investment fund is used to supplement the charter capital for the BVMTVN Foundation.

2. The reward fund for:

a) End of the year or a regular bonus for cadres, staff in the BVMTVN Foundation;

b) The outstanding reward for individuals, the collective of the BVMTVN Foundation has the initiative to improve engineering, the business process that delivers effective in operation;

c) Enjoy the individual and unit other than the BVMTVN Foundation that contributes effectively to the business operation, the management work of the BVMTVN Foundation.

The BVMTVN Foundation Board of Directors issued a commendation for the specific regulation of commendation, bonus levels, and other content related to the BVMTVN Foundation.

3. The Welfare Fund is used to:

a) Investment building or repair, which adds capital to the construction of the welfare works of the BVMTVN Foundation, which contributes to the investment of building joint welfare works in the industry;

b) Chi for the public welfare activities of cadres, staff; social welfare; and more.

c) Assisted Breakaway grant for cadres, employees including cadres, retired staff, loss of power of the BVMTVN Foundation;

d) Chi for other welfare activities.

The use of the welfare fund was decided by the Director of the BVMTVN Foundation after consultation with the BVMTVN Foundation Company.

4. The use of the above-speaking funds must be done publicly according to the financial public regulation, democratic rule in the establishment and regulation of the State.

Chapter IV

FINANCIAL PLANNING, ACCOUNTING REGIME, AND FINANCIAL REPORTING AUDITS.

Item 1

FINANCIAL PLANNING

What? 17. Financial Plan

1. Base to strategy, orientation and annual operational planning is approved by the Ministry of Natural Resources and Environment, the BVMTVN Foundation to build its annual financial plan for approval management.

2. BVMTVN ' s annual financial plan includes the basic content of regulation at Annex 1, Annex 2 and Annex 3 accompanied by this message.

3. Process approx and enact the annual financial plan of the BVMTVN Foundation:

a) The BVMTVN Foundation builds its next year ' s fiscal plan, the Board of Directors approx and sends the Ministry of Natural Resources and Environment before December 31 annually.

b) Before 01 June, the BVMTVN Foundation approved a plan to approve the use of capital from the environmental cost of the next year to the Ministry of Natural Resources and Environment, sending the Ministry of Finance to have the authority to review, decide.

M Two.

ACCOUNTING MODE, FINANCIAL REPORTING AUDIT

What? 18. Accounting Mode

1. The BVMTVN Foundation performs an accounting regime under the laws of accounting and guidance of the Ministry of Finance.

2. The fiscal year of the BVMTVN Foundation began on 1 January and ended December 31, calendar year.

What? 19. Financial reports and other reports.

1. At the end of the accounting period (quarter, year) BVMTVN Foundation must form, persuade and submit financial statements to the Ministry of Natural Resources and Environment and the Ministry of Finance as defined by the existing law.

2. The categories of quarterly periodic reports include:

a) Financial reporting, including: Balance sheet, business operating results report, currency circulation report, financial reporting intelligence; Financial Procurement report, arbiter distribution, and use of funds, Reports of Operations, and Financial Reporting. sponsor, support according to the Appendix 4, Appendix 5, and Appendix 6 with this message;

b) Other report: Report on loan following Annex 7 to this.

3. Financial reporting audit

a) The annual financial report of the BVMTVN Foundation must be audits by the state audit agency;

b) The state auditor case does not plan to audit the BVMTVN Foundation, the BVMTVN Foundation's year financial report must be auditated by an independent audit organization under the rule of law.

4. Chairman of the Board of Management, Director of the BVMTVN Foundation is responsible for the accuracy, honesty of the above reports.

5. The deadline to submit the report:

a) The best deposit report on the 25th of the first quarter of the following month;

b) The annual report was sent to be the slog on March 30 of the following year.

6. The BVMTVN Foundation has a responsibility to provide information, report mutations at the request of the authorities in accordance with the rule of law.

What? 20. Approx, check out, publicly report financial statements

1. The annual financial report of the BVMTVN Foundation must be approved by the Ministry of Natural Resources and Environment. The annual financial report of the BVMTVN Foundation is sent to the Ministry of Finance to monitor.

2. The Board of Control of the BVMTVN Foundation organizes testing, controls under the approval of the approval of the accounting finance regime at the BVMTVN Foundation and report the test results, control to the BVMTVN Foundation Management Board.

3. In case of necessity, the BVMTVN Foundation is subject to financial testing of the Ministry of Natural Resources and Environment:

a) A periodic or recurring financial report;

b) Check out the subject at the request of the financial management business.

4. In the 120-day period since the end of the fiscal year, the BVMTVN Foundation must publicly report financial statements by law on accounting.

Chapter V.

THE RESPONSIBILITY OF THE AGENCIES

What? 21. Ministry of Finance

1. Make a regulatory responsibility at paragraph 2, Article 8 Decision No. 78 /2014/QĐ-TTg.

2. Guideming the Accounting Mode in accordance with the scale, the operational feature of the BVMTVN Foundation.

3. Coordinate with the Ministry of Natural Resources and Examination Environment, which oversees the implementation of the implementation of the financial management regime of the BVMTVN Foundation under the rule of law.

What? 22. Foundation Accountability

1. The BVMTVN Foundation is accountable to the law on the management, use and conservation of capital, the property of the State administered by the Fund.

2. comply with the statutory financial management regime at this level and the relevant legislation.

3. Every year, the BVMTVN Foundation reports the need to use capital from an environmental spending source to the Ministry of Natural Resources and the Environment review, the total authorship of approved authorship.

4. Build an annual decision report.

5. endure the management, inspection, supervision of the Ministry of Natural Resources and the Environment and the competent authorities under the provisions of the existing law.

Chapter VI

THE ORGANIZATION.

What? 23. The transition clause

The entire balance of the funds (regulatory capital addition fund, development investment fund) is extracted in accordance with the Digital Information. 93 /2003/TT-BTC On June 6, 2003, the Ministry of Finance for the implementation of the Financial Management implementation of the BVMTVN Foundation to this time of this investment will be used to supplement the regulatory capital for the BVMTVN Foundation.

What? 24.

This message has the enforcement effect since January 1, 2016 and replaces the Fourth Digital. 93 /2003/TT-BTC June 6, 2003 of the Ministry of Finance guided the implementation of the financial management regime to the BVMTVN Foundation.