Circular 22/2015/tt-Btc: Provisions On Management, Settlement, Payment Of Capital And Capital Investment Properties Careers On Poor Districts And The District Has A High Poverty Rate

Original Language Title: Thông tư 22/2015/TT-BTC: Quy định về quản lý, thanh toán, quyết toán vốn đầu tư và vốn sự nghiệp có tính chất đầu tư trên địa bàn các huyện nghèo và các huyện có tỷ lệ hộ nghèo cao

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CIRCULAR on management regulations, billing, settlement and capital investment properties investment career on poor districts and the district has a high poverty rate _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to the Decree of the Government: No 52/1999/ND-CP on 08/7/1999, issued regulations on investment and construction; Decree No. 12/2000/ND-CP dated 10/5/2000 amended regulation on investment management and building attached to Decree No. 51/1999/ND-CP; Decree No. 7/2003/ND-CP on 30/01/2003 amending and supplementing some articles of the Statute and building investment management attached to Decree No. 51/1999/ND-CP;
Pursuant to Decree No. 12/2009/ND-CP dated February 12, 2009 on the management of government investment project construction; Decree No. 83/2009/ND-CP on 15/10/2009 of the Government about amending and supplementing a number of articles of Decree No. 12/2009/ND-CP on the management of the project construction works;
Pursuant to Decree No. 112/2009/ND-CP on December 14, 2009 by the Government on managing the cost of construction works;
Pursuant to Decree No. 48/2010/ND-CP dated 10/5/2010 of the Government on the contract in construction activities; Decree No. 207/2013/ND-CP on December 11, 2013 of the Government about amending and supplementing a number of articles of Decree No. 48/2010/ND-CP on contracts in construction activities;
Pursuant to Decree No. 63/2014/ND-CP dated 26/6/2014 detailing the Government's implementation of some articles of the law on tender on selection of contractors;
Pursuant resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for 61 poor districts;
Implementation of decision No. 615/QD-TTg on 25/4/2011 by the Prime Minister on the targeted support from the central budget for the 7th District has a high poverty rate was applied to the mechanism, the investment policies in infrastructure according to the provisions of resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for 62 poor districts;
Implementation of decision No. 293/QD-TTg dated 05/02/2013 on targeted support from the central budget for 23 district has a high poverty rate was applied to the mechanism, the investment policies in infrastructure according to the provisions of resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for poor district 62;
Implementing decision No 1791/QD-TTg dated 01/10/2013 of Prime supplement Nhùn Nam district, Lai Chau province; Nam district, Pồ province to poor districts enjoy the mechanisms, policy support under resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for poor district 62;
Proposal of the Director of the investment, the Minister of Finance issued a circular regulating the management, billing, settlement and capital investment properties investment career on poor districts and the district has a high poverty rate.
Chapter I GENERAL PROVISIONS article 1. Application object, scope 1. This circular applies to the projects of infrastructure construction and social-economic use of capital investment, capital investment nature of careers in the State budget and other sources of legal capital (collectively known as the project) in the poor districts and the district has a high poverty rate according to the decision of the Prime Minister was applies the mechanism investment policy, infrastructure, according to the provisions of resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for poor districts (known collectively as the poor districts).
2. the applicable object is the Organization, individuals are related to the use, management, billing, settlement projects in the poor district.
Article 2. Capital investment, capital investment nature of career of the investment projects, infrastructure construction and social-economic of the poor districts, including: 1. the State budget, including: a) to the central budget:-funding by the Ministry, the central management sector;
--The central budget supplements that aim for yearly local budget;
--The central budget had additional goals for the local budget through the national target program, the target program.
b) local budget;
c) official development assistance (ODA) and preferential loans of foreign donors (preferential loans), which is non-refundable aid grants from international organizations, non-governmental organizations;
2. Government bond funds.
3. Capital support, donations of organizations and individuals in and out of the water and the other legal financial sources.
Article 3. Principles of management, billing, settlement 1. The management, billing, settlement capital projects in the poor districts to ensure true aim, object, savings, efficiency; true Executive mode of financial management-investment-building of the State and in accordance with the content guidelines of this circular.
2. The management, use, billing, settlement capital sources: capital budget, capital township level government bonds, ODA and concessional loans as follows:-The investment project by the social budget and approved by the authority of the President of the people's Committee of social is made according to circular No. 28/2012/TT-BTC dated February 24, 2012 of the Ministry of finance regulations on the management of capital budget capital in the communes, wards and towns and the text modified, supplemented or replaced (if any);
-Investment projects by government bonds was made in accordance with circular No. 231/2012/TT-BTC on 28/12/2012 of the Ministry of finance regulation on management, billing, settlement capital for investment projects using funds in government bonds, and the revised text , addition or replacement (if available);
-The projects using ODA and concessional loans made under the provisions of circular No. 218/2013/TT-BTC dated 31/12/2013 financial Ministry's regulations on financial management for the program, projects using funds official development assistance (ODA) and foreign preferential loans of the donors and the revised text , addition or replacement (if available);
Private content characteristics such as: the time adjust the capital plan, duration, time of payment shall be made as prescribed in this circular and the text of the authorized level.
Article 4. Control Agency, capital payment 1. State Treasury Agency made capital payments control under tasks.
2. Agency, another unit was tasked with controlling the capital payments from the State budget for a number of specific projects according to the decision of the Prime Minister.
3. for projects using ODA and concessional loans: perform as specified in circular No. 218/2013/TT-BTC dated 31/12/2013 of the Ministry of finance and the text modified, supplemented or replaced (if any).
Chapter II SPECIFIC PROVISIONS section 1 allocation, VERIFY and ADJUST ALLOCATION PLANS article 5. Allocation, verify and adjust allocation of capital investment plans in the planning and allocation of capital investment annual plan (including incorporating the capital investment in the poor districts) made in accordance with circular No. 02/2014/TTLT-BKHĐT-BTC dated February 12, 2014 of the Ministry : Planning and investment, finance, on integrating the capital support program fast and sustainable poverty reduction in the poor districts, the texts modified, supplemented or replaced (if any), the current rules and instructions to build annual estimation of the Ministry of finance. To cater for the management and control of capital payment, the ministries local affairs and capital plan for each project, ensure the conditions following principles: 1. The condition assigned projects capital plan.
a) for projects to be delivered by the Prime Minister and the Ministry of planning and investment announced the category and level of annual capital investment from the central budget (including capital targeted support for local), which government bonds, to ensure enough investment procedures prescribed projects; the new projects, Project adjusts the total cost must be appraised according to capital rules;
b) for investment capital from local budgets to ensure enough investment project procedures according to regulations, the locally made appraisal of resources before the approval of the project in accordance with the current rules.
2. On the code project and capital plan.
The ministries and people's committees (DPCS) the capital allocation level for each project according to the code project and the economic sector (category, account) according to Appendix No. 2 issued decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of Finance on the index system of State budget , Circular No. 110/2012/TT-BTC of the Finance Ministry revising, supplementing some articles of the decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of Finance on the index system of the State budget and circular No. 147/2013/TT-BTC dated 23/10/2013 financial Ministry's revised regulations additional contents system, State budget and text modified, supplemented or replaced (if any).
a) for the project by the Ministry, the central management: industry-based on plans to develop medium-term capital investment (if any) and the capital development plan annually delivered, the ministries of planned allocation of capital for investors in the management scope already eligible provisions ensure the right to the level of capital is allocated; capital structure in the country, which was outside the country, the economic sector; at the same time sent the Ministry of planning and investment, Ministry of finance and State Treasury on time specified for monitoring management;
-The State Treasury (Central) received the Department's investment plan, the central departments have allocated more for each project, implementation of capital projects plan transfers (details under the code, the code project and the economic sector (category, account) of the ministries of the State Treasury (local) to make the base control payment of capital.

b) for local project management:-based on the medium term plan (if applicable) and annual plans are delivered, the grant plans to allocate capital in the same level people's councils to decide. According to the resolution of the people's Council, the PEOPLE'S COMMITTEE and the decision to allocate capital investment planned for the investor in the management scope has the conditions specified, ensure proper articulation with the assigned targets on total investment, capital structure, capital structure, foreign economic sector the total capital of each level, program, and portfolio of capital projects; compliance with the rules of the investment object and target use of each source of capital (under the jurisdiction of local capital allocation); at the same time sent the Ministry of planning and investment, Ministry of finance, Department of finance and the State Treasury on time specified for monitoring and management as a base, control the payment of capital;
-DPC send capital plan of the Department of finance, the Council sent financial-planning and the district Treasury to track, as a base, control the payment of capital. For the district, the place is not organized the people's Council made according to circular No. 63/2009/TT-BTC on 27/3/2009 of the Ministry of finance regulation on estimating work, made the estimation and budget-settlement of the district, County, place is not organized the people's Council.
3. content and investment plans: immediately after receiving the investment plan developed annual State budget sources (including additional capital plan) was delivered by the authorized under the regulations, the ministries and the local emergency capital planned for each project according to form No. 01/PBKH han attached herewith; time delivery plan which ensures correct regulation of the authority.
4. Verify the allocation of capital investment plans.
a) for the project by the Ministry, the Central sector: the Ministry of finance have allocated assessment comments send the ministries within 5 working days from the date of the allocation of capital investment of the ministries, including plans to adjust, Supplement (if applicable). The event is not right distribution projects regulations, the Ministry of Finance of the opinion to the State Treasury to stop the payment, if the payment was made, to recover already paid for that project. The ministries are responsible for directing the investor of the projects was not properly regulated capital allocation to reimburse the State budget of which had already been paid and are responsible for the consequences due to the improper allocation rules.
b) for local project management:-for the project due to the level of management, in the process of engaging with the relevant units of the annual investment plan, including the plan to adjust, Supplement (covering the central budget and local budget), the Department of finance and make the task of examining the investment allocation plan before the provincial PEOPLE'S COMMITTEE process agency decisions, ensure the project must have the full investment procedures and meet the principles of allocation of capital. Base decisions on the investment plan of the provincial PEOPLE'S COMMITTEE, the State Treasury control payment as specified. Where there is not enough projects of investment procedures, the State Treasury the stop payment and to notify the Department of finance to the provincial PEOPLE'S COMMITTEE handled as prescribed;
-For the project by granting District Manager, finance-planning assessment missions allocate capital investment plan just before the DPC decision, ensure the project must have the full investment procedures and meet the principles of allocation of capital. Base decisions about capital investment plan of district affairs, the State Treasury the District implemented the prescribed payment control. Case detection is not enough projects of investment procedures, the State Treasury district stop payment and notify the financial-planning, at the same time the report DPC to treat as prescribed;
-In the course of the Ministry of finance have allocated comments capital investment annual plan and added the year of projects supported from the central budget, the case had not enough project discovery procedure, not in the category assigned to the plan, not the right audience not true, the level of capital the central budget support, the Finance Ministry reported comments sent the provincial PEOPLE'S COMMITTEE and Treasury stopped payment; the case has made the payment of capital recovery payment for that project. The provincial PEOPLE'S COMMITTEE has the responsibility for directing the owner reimburse the State budget of which had already been paid and are responsible for the consequences due to the improper allocation rules.
5. documents for inspection agencies allocate capital plan include: a) for the preparation of investment projects:-approval decisions undertakings for investment projects of the authority;
-Approved text cost estimation of investment preparation.
b) for implementation of investment projects:-text evaluation prescribed capital for new projects, Project adjusts the total investment;
-Investment projects of decision authority (or technical-economic report for the project just created the technical-economic report), the decision to adjust the project (if any).
6. Adjust the capital plan.
a) principles:-the central ministries and localities to scrutinize the progress made and the investment goals of the project in years to adjust investment plans under the authority or the authority to adjust capital plan, capital transfer from the project is not likely to make to the project are eligible for payment of the mass;
-Before sending the plan to regulate the investment of each project under the authority or the authorized level; the central ministries and localities to steer investors to stop payment at the time of the planned adjustments and working with the State Treasury to verify the amount of capital in the plan paid for the project, determine the amount of capital the leftovers do not perform, make sure the project plan after regulators not to lower the amount of capital the State Treasury were rods payment under form number 02/XNVTT attached to this circular. The central ministries, the local responsible figures and disbursement of capital adjustment plan. The time limit for submitting plans to slow capital adjustment for on April 30 of the year following the year of the plan.
b) central ministries and localities to make adjusting the investment plan as prescribed, submit the financial agency and Treasury Board to do the payment base. The term adjusted annual capital plan for each project at the latest on 31 May of the year following the year of the plan. The assessment adjusted capital allocation as specified in paragraph 4 of this Article;
The plan of adjustment capital projects must be in the range of five delivery plan capital has arranged and must be in the range of medium term plans (if any). The total cost of capital adjusted no plan was delivered by the Prime Minister for the central budget according to each industry, field, program and no plan has been the provincial people's Committee Chairman district affairs for the local budget capital under form No. 03/ĐCKH attached to this circular.
Section 2 of the ADVANCE PAYMENT, and FINANCIAL APPLICATIONS, article 6. Advance payment, investment and divestment effects 1. Open the account owner or the Project Management Committee (hereinafter referred to as the owner) made opening the account in the State Treasury pursuant to the provisions in article 8, circular No. 61/2014/TT-BTC dated 12/5/2014 of the Finance Ministry regarding the registration instructions and use the account in the State Treasury in terms of applying information systems and budget management The Treasury and the text modified, supplemented or replaced (if any).
2. payment record.
To cater for the management, control the payment of investment capital, the owner sent to the State Treasury payment account where the profile of the project; This records is the main or a major copies, sends only once until the end of the investment projects including projects using various sources of capital, except to add, adjust, including: a) for the preparation of investment:-costs estimation for investment preparation;
-The text approved contractor selection result as stipulated in Decree No. 63/2014/ND-CP dated 26/6/2014 detailing the Government's implementation of some articles of the law on bidding on the selection of contractors and the text modified, supplemented or replaced (if any);
-Contract and contract addendum (if any) between the owner to the contractor;
-Where the owner self made: profile includes the estimation of costs for the investment preparation, assigning text or contract.
b) for the work done:-project construction investment (or technical-economic report for the project just created the technical-economic report) with the investment decision of the authority, the decision to adjust the project (if any);
-The text approved contractor selection result as stipulated in Decree No. 63/2014/ND-CP dated 26/6/2014 detailing the Government's implementation of some articles of the law on bidding on the selection of contractors and the text modified, supplemented or replaced (if any);
-Contract and contract addendum (if any) between the owner with the contractors include attached documents of the contract under the provisions of the law, except in highly technical documents;
-Estimation and estimation of the approval decision the investor for each work, projects, works for the case indicated the bid or self made and the work done not through contract;
-Text regulatory capital assessment (applicable to local project management).
c) for the owner alone:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority, the decision to adjust the project (if any);
-Estimation and estimation of the approval decision the investor for each work, projects, public works;
-The text of the authority allowing the project (not yet in case the investment decisions of the authority);
-Assigning documents or contracts.
3. working capital advance.

a) suggested capital advance profile: base document profile specified in paragraph 2 of this Article and which advance the level specified in point b of paragraph 3 of this article; Establishment owner suggested the advance sent to the State Treasury, including:-the paper suggest the payment of capital or investment capital to advance according to form No. 04/GĐNTTVĐT attached to this circular;
-Certificate from the money transfer (prescribed accounting system of the Ministry of Finance);
-Guarantee of the contractor advances are made according to the rules below and text modification, addition or replacement (if available): + for the contracts signed since the date of Decree No. 207/2013/ND-CP on December 11, 2013 of the Government about amending and supplementing a number of articles of Decree No. 48/2010/ND-CP dated 10/5/2010 of the Government on the contract in construction activity has the effect (on 01/02/2014) to be made under the provisions of Decree No. 207/2013/ND-CP on 11/12/2013 and the Government's revised text, additional or replacement (if available);
Particularly for the case of self-realization, follow the instructions of the Ministry of construction of the guarantee contract advance for some particular cases;
+ For the signed contracts and are made before the effective date the implementation of Decree No. 207/2013/ND-CP on December 11, 2013 of Government (01/12/2014) do not have to follow this rule.
b) level which the advance is made according to the rules below and text modified, supplemented or replaced (if any): the total capital level of the advance made in the year for a maximum of 30% of the year capital plan of the project (including the adjustment plan); total capital advance does not exceed the value of the advance according to the rate specified in the contract (or the approved estimates for the work to be done not through the contract). The case of the project layout plan which that capital is not enough advance level according to the contract, after payment of the complete volume and recovery of the whole or a part of had been the last advance, as proposed by the investor, the State Treasury advance forward for the project;
The total balance of the advance not recovered to a maximum of 30% of the year capital plan of the project. The case of the level which had not yet recovered the advance 30% higher than planned after the adjustment, the owner, in coordination with the State Treasury is responsible to ensure the recovery of the advance balance as specified above;
With regard to the clearance work, the level of capital required, advance demand at clearance projects approved by authority but does not exceed the annual capital plan has plans for the layout in the clearance;
c) the advance shall be made after the contract takes effect; the recommended base advance by the owner, pursuant to the plan which was delivered during the year (including the adjustment plan) and economic contract signed between the owner and the contractor, the State Treasury control, advance capital transfers make sure not to exceed the capital advance specified in point b , paragraph 3 of this article;
d) payment and withdrawal of capital: capital advance payment advance payments each complete volume of the contract, starting from payment payment first and foremost recall when payment complete reaching 80% of the contract value. The payment level each time by the owner and contractor with specific regulations in the contract;
The value of the guarantee contract in advance will be deducted proportionally to the value of the advance had recovered through the payments between the Contracting Parties and the parties the subcontract. The owner and responsible to guarantee the value of the guarantee corresponds to the advance cash advance balance remaining. Time effect of advance guarantee contract must be extended until the investor has recovered most of the money advance.
-With regard to compensation, job support when the State revoked the land: + for compensation, work support: after paying for the beneficiary, the owner set of vouchers, payment procedures and revoked advance in slow time limit of 30 working days from the date of payment to the beneficiary;
+ For the other work: working capital advance be recovered into each billing period the volume of completed and recovered off when you're done your job compensation, support.
DD) investor is responsible together with the contractor calculates reasonable advance level, management closely, use correct advance capital purpose, object, performance and are responsible for recovery of the advance from the times of the first volume of payment according to the ratio has been the owner and contractor in the contract and recover the amount deposited when the payment block the complete amount reaches 80% of the contract value;
Advance capital case too the time limit of 6 months as prescribed in the contract or the progress of the clearance under the clearance projects are approved by the authority to make the volume that the contractor or the unit is assigned the content of work clearance have not made due to objective or subjective causes or after the application of capital to which the contractor or the unit assigned to the clearance to use the wrong purpose then the owner in cooperation with the State Treasury to determine the number of revoked and be responsible for recovery of refunds which advance to the State budget;
Private owner cases did advance funds for the work of compensation, clearance but not yet paid to the beneficiary by reason of force majeure, the owner moved the entire amount deposited on the deposit account of the investor in the State Treasury to facilitate the control of payments and the recovery of the advance;
Cases to the end of the year plans that most recovering yet advance capital due to the contract has not been reached the prescribed rate shall continue to recover in the following years the plan and not deducted from the payment plan capital the following year.
e) State funding for the investor to advance in the latest plan is to 31 December (except in the case of payment of the advance to make clearance shall be made to the end on January 31 the following year). The investor may advance once or many times for a contract pursuant to which advance payments needs but does not exceed the prescribed advance capital mentioned above; the case of the capital plan not enough capital levels layout advance according to the contract, the owner is the next advance in the plan the following year.
4. Payment of the complete volume.
a) with regard to the work being done through the construction contract executed under the provisions and the text modified, supplemented or replaced (if any): the payment contract must match the type of the contract, the price of the contract and the conditions in the contract. Times of payment, payment period, the time of payment, payment period, payment records and payment conditions must be clearly specified in the contract. The owner is responsible for compliance with the conditions applicable to the type of the contract price in accordance with Decree No. 48/2010/ND-CP dated 10/5/2010 of the Government on the contract of construction activities and Decree No. 207/2013/ND-CP on December 11, 2013 of the Government about amending and supplementing a number of articles of Decree No. 48/2010/ND-CP dated 10/5/2010 of the Government of the contract in construction activities:-for package deal: a payment according to the percentage (%) of the contract price or the price of works, projects, the workload corresponding to the payment period stated in the contract;-for the contract under the fixed-price menu: payment on the basis of the actual volume completed (including the volume increase or decrease approved by judge the rights, if any) are and the price in the contract;
-For the contract according to unit price adjustments: payment on the basis of the actual volume completed (including the volume increase or decrease approved by the authority, if any) are single and have adjusted prices due to sliding prices in accordance with the terms of the contract;
-For the contract by time: + the cost for professionals is determined on the basis of the wage for professionals and the costs involved by the parties to the agreement in the contract multiplied by the actual work time was (by month, week, day, hour);
+ The expenses in addition to wage for professionals, the payment according to the method specified in the contract;
-For the contract type combined contract price: the payment is made to correspond with the type of the contract above mentioned regulations;
-For volume of work arising out of the contract: the payment of the volume (contracts) have yet to have the unit price in the contract, follow the additional agreement to the contract which the parties agreed before and are consistent with the provisions of the relevant laws. Additional cases of work arise, the owner and the contractor to sign additional contract addendum according to the following guidelines: + case workload incurred greater than 20% of the corresponding workload recorded in the contract or the volume incurred not have unit price in the contract shall be paid on the basis of the unified party determine the price new single under the principle the agreement in the contract on the price per unit mass;
+ Mass cases arose less than or equal to 20% of the corresponding workload recorded in the contract, the application of the price in the contract, including the price has been adjusted according to the terms of the contract (if any) for payment;
+ For a single fixed price contracts and contracts over time, when the price of fuel, supplies, equipment by State price stabilization measures applied under the provisions of law Reviews have abnormal fluctuations or when the State tax policy changes, salary direct influence to the contract price shall be paid on the basis of the adjusted unit price if allowed by the the level of investment decisions and the parties have agreed in the contract;
+ For the price adjustment according to the contract, the contract price was adjusted for the volume of work at the time of signing the contract, subcontract and parties contracting parties committed to adjust the price by slipping after a certain period of time from the date the contract takes effect;

+ For the package deal: case of logical tasks arising outside contract signed (the contract for the construction of the mass is outside the scope of the work should follow the design; for consultancy is the mass located outside counseling are done). In this case, when adjusting the volume without changing the investment objectives or not exceeding the total investment approved, the owner and the contractor calculates, the agreement and the signing of the contract Supplement Addendum; the event made a total investment exceeding approved must be competent to decide, review investment decisions; the case of the agreement was not the mass of the work arises which will form the new package, the selection of contractors to make this package according to the current rules.
-Billing profile: When there was complete acceptance by the payment period and payment conditions in the contract, the owner file the payment suggestion delivered the State Treasury, including: + Paper suggest the payment of capital or capital advance payment;
+ Table determine the value of the workload completed payment proposal according to form No. a/05. BXĐKLHT attached to this circular, for mass clearance compensation according to form No. 05. b/BXNKLĐB attached to this circular;
+ When the volume of work arising out of the contract, the owner sent the spreadsheet value workload incurred (if any) beyond the scope of a contract signed to recommend payment of subcontract party representatives, consulting representative (if any) and the representation of forms by contractor 06/BXNKLPS attached to this circular;
+ Certificate from the money transfer (prescribed accounting system of the Ministry of Finance).
b) for the work to be done not through contract (as is the case, some of the work of project management by the owner directly made), the payment on the basis of workload statistics tables completed (signed and sealed by the owner) and the estimation is consistent with the nature of each type of work. The billing records include: lists the workload completed and approved estimates for each job; the paper proposed capital payment or advance (if any) and remittance vouchers.
As for costs, compensation and resettlement assistance, payment records include: lists of confirmation volume compensation, clearance has been made, the advance payment is made, such as with respect to the project or construction bid packages. Costs for own organization clearance compensation, the State Treasury based on the estimated costs to compensate the clearance, transfer the entire amount paid by the owner for organisations implementing clearance compensation. The management, uses this cost because the Organization made to compensate the clearance responsible perform as specified in circular No. 56/2010/TT-BTC dated 16/3/2010 of the Ministry of Finance regulates the establishment, use and funding settlement organizations make compensation , support and resettlement when the State revoked the land and text modified, supplemented or replaced (if any).
c) for these cases have made the welfare check test results of the project as defined the Gospel results investigation experience is grounded after payment to the workload of the project.
5. control of the payment of the State Treasury a) base pay records of the owner, the State Treasury pursuant to the payment terms specified in the contract, the delivery documents or internal contract (for the case of the owner of the project itself) , number of payments, payment period, the time of payment, the payment conditions and the value of each payment to the payment to the investor;
The owner is responsible for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of works; The State Treasury is not responsible for the problem. The State Treasury payment records base and make the payment under the contract.
b) State Treasury control payment made under the principle of "payment in advance, the following control" for each payment and "control first, pay later" for the payment of the final contract. State Treasury on the specific instructions of control method of payment in the system of State Treasury, make sure to create favorable conditions for investors, contractors and proper regulation of the State;
c) within 7 working days for the case "control before payment, the following" and in 3 working days for the payment of the advance and the "payment in advance, the following control" since getting enough advance payment, as provided by the owner, based on the contract (or the approved estimates for the work to be done not through contract) and the amount of money the owner the payment suggestion, the State Treasury control payment financing for the project and financial advance as prescribed;
d) amount of capital paid to individual work, projects, works does not exceed approved estimation or package price; the total amount of capital paid for the project not to exceed total investment approved. A capital payment for the project during the year (including the advance payment and payment volume completed) do not exceed an annual capital plan has arranged for the project;
capital plan) year of project payment only for the volume of completed trials, the time limit for payment (including a payment to recover the capital advance) as defined in paragraph 7 of this Article;
e) for a number of important special projects need to have advance mechanism, other capital payments to the provisions above, after the opinion of the authority, the Ministry of finance will have guidance documents;
6. The management, recovery, payment and settlement advance capital budgeting next year for projects to be implemented are as follows: a) The advance budgeting the following year was made under the provisions of clause 3, article 57 on State budget Law No. 01/2002/QH11 on 16/12/2002 and article 61 of Decree 60/2003/ND-CP dated 6/6/2003 by Government detailed rules and guidelines for implementing the law on the State budget and circular No. 59/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/ND-CP dated 6/6/2003 and text modified, supplemented or replaced (if any);
b) capital advance text base of authority, the Ministry of finance informs ministries, local capital from central budget categories, total annual, capital, and speed recovery; Council sent the Department of finance, the State Treasury for management, payment for the project. The Ministry, local branches to allocate the right portfolios and capital levels are delivered;
The case of the ministries, the wrong distribution list local and capital levels as reported by the Ministry of finance, the State Treasury to stop payment at the same time the Finance Ministry report, review process and provincial PEOPLE'S COMMITTEE report on the stop payment (for local project management);
c) billing period as the time limit for payment is invested in the plan is. In other cases decided by the Prime Minister. Most of the time limit for payment, the State Treasury procedures remove the unused advance capital level;
d) Divestment: The Ministry, local is responsible for capital planning layout for the project in the following year's budget estimates to advance repayment. When examining the allocation of capital in the annual plan, for the central budget, the Finance Ministry simultaneously announced divestment of capital recovery, advance the maximum level of which is, unless the Prime Minister allowed not yet recovered; for local budgets and capital which targeted supplements from the budget level for the budget, the case is not level arrange layout or inadequate recovery prescribed capital, local Treasury informed the Department of finance, financial-planning to report the disposition of capital recovery level has the prescribed advance;
DD) capital: capital advance period by redeploying capital to withdraw. The case of the project payback period in a number of years, the recovery of the capital plan would be on an annual budget settlement that year, the number of which had already been paid but not yet arranged to be transferred to the following year settlement consistent with capital recovery plans.
7. Time limit for payment and the realization of capital a) duration and payment of capital plan to run out on June 30 next year in the plan; The latter case the time limit on the Government by the Prime Minister. Most of the time limit for payment, the State Treasury procedures remove the unused advance capital levels.
b) prolonged duration and payment of capital:-on June 30, after years of planning, the plan which had already been allocated for projects not yet in use or use not all then remove; unless the case is competent to extend into next year (if available);
-The review moved which lasted of the project: after the end of the time limit for payment of the prescribed annual capital (on 30 June the following year), based on the implementation and payment of capital projects, as proposed by the investor, the project subject (at the first headline b paragraph 7, of this), the governing body, has suggested text accompanied by confirmation of the State Treasury where the project open account terms of payment to capital ended on 30 June the following year sent the Ministry of Finance (for projects in the central budget) and the provincial PEOPLE'S COMMITTEE Chairman (for projects in the local budget) to consider , solve;
-Long review period: + text suggest stretching of the governing body ended on 31 March at the latest each year, which indicates the name of the project, the planned capital of the year, the number of which had already been paid to the end of June 30 next year, of which suggest extending the duration and payment , time stretching, stretching reason;

+ Text base proposed by the governing body, the Minister of Finance (for projects in the central budget) and the provincial PEOPLE'S COMMITTEE Chairman (for projects in the local budget) decided the category, time limit allowed investment projects;
+ Deciding the category, the time limit for the project allowed extended front end August every year;
On 30 August the following year, the cases do not have the text of the competent authority approval for extending made plans to spend the next year after the budget, the remaining capital was canceled;
-Payment term which lasts: not too on December 31 of the year following the year of the plan. In other cases decided by the Prime Minister.
Item 3 article 7 SETTLEMENT. Investment capital 1. Annual investment capital.
The annual investment capital to follow the instructions of the Ministry of Finance (in circulars 210/2009/TT-BTC on 20/12/2010 of the Ministry of Finance shall guide the capital construction investment in the State-budget capital under an annual budget, annual) and the revised text , addition or replacement (if available).
2. Finalization of project completion.
a) The finalization of projects completed following the instructions of the Ministry of finance about the finalization of projects completed in the State capital (in circular No. 01/2011/TT-BTC dated 14/02/2011 the Ministry of Finance shall guide the finalization of projects completed in the State capital) and the revised text , addition or replacement (if available);
b) receiving work records and the sequence of project settlement verification completed as stipulated in the procedure of project settlement verification completed for projects that use State budget attached to circular No. 04/2014/QD-BTC dated 02/01/2014 of the Minister of finance, and the revised text , addition or replacement (if available).
Section 4 PAYMENT of CAPITAL management, the CAREER INVESTMENT NATURE article 8. Use the career Capital capital investment properties in the estimation of the State budget Agency, career administrative unit is used only for the case of reclamation investment expansion, upgrading the existing infrastructure (including the construction of new projects in the facilities of the agencies already , career government units). No capital disposition for the career of new investment projects, investing only in projects already and added the missing items.
Article 9. Planning, allocation and distribution of capital planning, allocation, allocation of capital assessment made under the provisions of the law on State budget and Finance Ministry's guidelines for venture capital career.
Article 10. Capital payments, advance your career investment nature 1. Profile advance payment:-the project has a total investment from 1 billion or more, advance payment records as prescribed for investment projects with capital investment of development provisions in article 6 of this circular (particularly for project investment decision or technical-economic report not required approval before October 31 years ago in the plan);
-The project has a total investment of under 1 billion advance payment, records as prescribed for the capital.
2. Advance payments and capital:-the advance and payment of capital projects with a total investment of 1 billion or over was done as for the investment projects with capital investment;
-The advance and payment of capital projects with the total capital level below 1 billion are made according to the regulations of the Ministry of finance about the management mode, allocations, payment of which his career.
Article 11. Reporting, settlement and check reports, annual budget level in settlement and check done as prescribed for capital and career guidance documents of the Ministry of finance. The private settlement project completion as prescribed for investment capital according to the circulars of the Ministry of finance.
Section 5 PAYMENT, MANAGEMENT SUPPORT, CAPITAL CONTRIBUTIONS of organizations and INDIVIDUALS in and OUTSIDE of article 12. Management support, capital contributions of organizations and individuals in and outside the country (collectively sponsors) capital resource management support, donor contributions made under the provisions of the law on the State budget and the provisions of this circular.
1. where the specific address contribution: a) case of donor contributions with money to build a project: sponsor direct money transfer to the account of the DPC to open at the State Treasury of the district. DPC notifies the owner works done. The management of payments, capital contribution of sponsors to follow rules as to which State budget for public investment in economic and social infrastructure of the poor districts (unless the sponsor has other requirements);
b) case of donor contributions in kind (such as materials, equipment, labor day) to build a public works: investors, sponsors, contractors (if any) with the relevant authorities of the district (finance-planning, construction management agency) the organization collecting the material valuation on equipment, labour in accordance with the norm, the unit cost of the State to hand over to the investor put into use. The owner reported the financial-planning (for works by district level management) or village (for works by social management) to make record ceasing according to the prescribed regimes;
c) where the sponsor organization self built and contributed by a complete works: the management of capital construction investment by the sponsor decision. After the work is completed, the sponsor, the unit was assigned to manage the use of public works, contractors (if any) with the relevant authorities of the district (finance-planning, construction management agency) testing organizations determine the value of the work in accordance with the norm, the unit cost of the State to hand over to the investor put into use.
2. in case of shared contributions for rapid poverty reduction support program and the sustainability of the district; There is no specific address: a) for contributions by donor money: go directly to the account of the people's Committee of the district to open at the State Treasury of the district. DPC distribution organizations using unified local in scope under the annual plan and the approved project. The management of payments, capital contribution of sponsors to follow rules as to which State budget for public investment in economic and social infrastructure of the poor districts (unless the sponsor has other requirements);
b) for contributions in kind: DPC receiving and managing in-kind donations of sponsors; testing organizations determine the value as the norm, the unit cost of the State; distributed organizations using unified local in scope under the annual plan and the approved project.
3. after receiving donor contributions, DPC General on the results of the program and report the provincial PEOPLE'S COMMITTEE.
Section 6-REPORTING MODE, CHECK the article 13. Report mode, check 1. Report: a) to the owner, the Ministry and the provincial PEOPLE'S COMMITTEE: implementation report mode as defined in decision No 52/2007/QD-TTg dated 16/4/2007 by the Prime Minister on the report the implementation of State capital investment plan, circular No. 01/2007/TT-BKH on 09/8/2007 of the Ministry of planning and investment on the report form reports and guide the implementation of decision No 52/2007/QD-TTg dated 16/3/2007 and text modified, supplemented or replaced (if any);
b) for the Department of finance and Treasury:-mode implementation report on the investment of the projects according to the regulations of the Minister of finance;
-Ending the year plan, the State Treasury payment data report capital financial Agency Council according to the regulations on the State budget and settlement verification of payments during the year, the estimated number of payment from commencement to the end of an annual budget for each project by the investor established by 2 time on January 31 to the end: next year and to run out on June 30 next year.
2. check: a) The provincial PEOPLE'S COMMITTEE, Ministries, financial institutions, State Treasury periodically or irregularly check investors, contractors involved with the project about the use of capital, which advance payment is complete and the Executive policy, financial investment mode of development of the State;
b) ministries, provincial PEOPLE'S COMMITTEE, DPC, perform the inspection within the scope of the management function;
c) financial authority levels periodically or irregularly checked the State Treasury on the implementation of the capital payment mode.
Section 7 LIABILITY, authority of the AGENCY CONCERNED article 14. The responsibilities and powers of the relevant agencies 1. For the investor a) perform assigned duties, functions as a rule, receive, manage and use the correct capital purpose, object, saving and effective. Executive regulations of the law on the financial management mode of investment;
Responsible for the accuracy, legality of mass execution and compliance with norms, unit price, estimate the types of job approval authority; the quality of the work the recommended value and payment; ensure the accuracy, the integrity, the legality of the data, documents and records provided to the State Treasury and the relevant authorities of the State;
b) when Iượng blocks were eligible for payment under the contract, to conduct trials in a timely manner, the full set of payment records and proposed payment to the contractor from time to time the provisions of the contract;
c) pursuant to the current provisions of the guidance documents the insurance business Law and construction Law, investors buying insurance for investment projects;
d) timely reports, in full accordance to the investment decision and the relevant State agencies; provide enough records, documents, regulatory situation for the State Treasury and financial institutions for the management and payment of capital; subject to the test of the financial institutions, the State Treasury and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State;

DD) check regularly the implementation of advance capital, contractors must check before, during and after implementation for the contractors and ensure financial application as prescribed;
e) perform accounting unit accounting mode under the investor and investment capital under current rules; capital accounting accounting mode under the career administrative career and capital investment properties as specified. Foremost in the plan, setting the table for Passport capital payment data in send State Treasury where the owner to confirm transaction by 2 time: Jan. 31 to the end of next year and to the end of June 30 years later by form number 07/ĐCSLTT attached to this circular;
g) Are required when the capital had to qualify and claim the State Treasury to answer and explain the content not yet satisfactory in the payment of capital.
2. The State Treasury a) control, timely capital payment for the project when there have been qualified and properly regulated;
b) follow the payment process of capital and capital investment nature career due to the State Treasury. Organize the work payments which, under the control of business processes and the regulations of the State;
c) written comments sent investors to the payment discount account or refuse payment, answer the problems that the owner suggested in the payment of capital;
d) State Treasury control payment pursuant to the materials provided by the owner and payment of principle has stipulated, is not responsible for the accuracy of the volume, level, price, quality works;
DD) is entitled to request the client to provide the records, documents and information relevant to cater for the work payments of capital controls;
e) regularly urge the investors, the project management done right rules of advance and advance financial collaboration with the investor, make check which advance to advance recovery not yet in use or improper use of the purpose;
f) On sanctioning administrative violations, the State Treasury perform as specified in circular No. 54/2014/TT-BTC on 24/4/2014 of the Finance Ministry on detailed rules and guidelines make the sanctioning administrative violations in the field of the State Treasury in accordance with Decree No. 192/2013/ND-CP on 21/11/2013 and the Government's revised text , addition or replacement (if available);
g) information mode implementation report and settlement using investment capital according to the prescribed regimes;
h) Out in the plan, confirming the number of payments in the year, the estimated number of payment from commencement to the end of an annual budget for each project according to the time of 2: until the end of January/31 until the end of next year and on June 30 the following year with the contents according to form No. 07/ĐCSLTT attached to this circular or confirm the amount of capital paid in demand management;
I) did not participate in the Board experience in the project;
k) responsible to the Minister of finance and the law of the State on the receipt and payment of capital and capital investment nature of careers in the State budget.
3. for The PEOPLE'S COMMITTEE, the provincial, district, commune a) instructions, test, urging the investor in the scope of management of the investment plan, to receive and use the correct investment purposes, the true mode of the State;
b) within the scope of the authority was delegated, responsible before the law about the State of his decision.
4. The Department of planning and investment, coordinated with the Department of finance and other relevant agencies to base functions, duties and regulations, slated to allocate capital by the PEOPLE'S COMMITTEE of management to local level the regulatory approval.
5. a financial Facility) in collaboration with the Department of planning and investment related agencies verify the allocation of capital, adjusted capital plan before the provincial PEOPLE'S COMMITTEE decision on planned capital and provincial PEOPLE'S COMMITTEES to help staff in the operating direction, the owner made plans;
b) in coordination with the relevant authorities the instructions and check the owner, the State Treasury, the contractors of the project regarding the observance of the regime, the financial investment policy development, management, use of capital, capital payment situation to have solutions to handle the cases of violation of the authority decides to revoke the account, the content in the wrong genus state mode;
c) coordinated with relevant agencies to make settlement assessment on local projects managed to process the provincial PEOPLE'S COMMITTEE approval;
d) make the report mode as prescribed;
DD) Was right to ask the State Treasury, investor offering documents, the information needed to serve state management on financial development, consist of documents related to the management of payments, capital investment.
6. Finance-planning.
a) counsels help DPC distribution plan and adjust the plan by district-level capital management as specified; implementation of project appraisal, assessment of the settlement project by district level manage to process DPC approval and general situation reports make annual capital plan as prescribed;
b) is entitled to request the district Treasury and the investor provided the materials, necessary information such as point 5 of this paragraph e;
c) is entitled to check the owner, the State Treasury, the contractors of the project regarding the observance of the regime, the financial investment policy development, management, use of capital, capital payment situation to have solutions to handle the cases of violation of the authority decides to revoke the account, the content in the wrong genus state mode.
Chapter III article 15 ENFORCEMENT TERMS. Effect 1. This circular effect since 29 March 2015. This circular replaces circular No. 46/2009/TT-BTC on 8/4/2010 of the Ministry of finance regulations, billing, settlement capital for investment projects in the construction of the economic-social infrastructure of poor districts implement resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction support programs fast and sustainable for the district most poor effect.
2. In the process of implementation, the event of difficult obstacles suggest that the divisions reflected in time to finance the study modified, supplemented as appropriate./.