Circular No. 214/2014/tt-Btc: Guide To Financial Management Mechanism For Oda Loan Funds Of The Government Of Japan For The Training Of Basic Satellite Project For Disaster Response And Transformation ...

Original Language Title: Thông tư 214/2014/TT-BTC: Hướng dẫn cơ chế quản lý tài chính đối với nguồn vốn vay ODA của Chính phủ Nhật Bản cho Chương trình đào tạo vệ tinh cơ bản của Dự án ứng phó thiên tai và biến đổi ...

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FINANCE MINISTRY
Number: 214 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 31, 2014

IT ' S SMART

Guide to the financial management mechanism for the Japanese Government's ODA loan funding for the Basic Satellite Training Program of the Disaster Response Project and Climate change using Earth observation satellite (Vietnam Space Center Project)

____________________

Base of Protocol 38 /2013/NĐ-CP April 23, 2013 of the Government on Management and Use of the Official Development Assistance (ODA) and the Preferable Loan Source of the sponsors;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

The VN11-P2 Group Loan Agreement signed on 2 November 2011 between the Japan International Cooperation Agency (later known as JICA) and the Government of the Socialist Republic of Vietnam (later known as the Government of the Vietnam SSR) and Modified Agreement of the Agreement. Capital loan JICA (1R) (11)-(14004) November 15, 2013 for the Disaster Response and Climate change project using the Earth observation satellite (Vietnam Space Center Project) (later called Project);

On the recommendation of the Director of the Bureau of Debt Management and Foreign Finance;

The Minister of Finance issued the Financial Management Guidance Mechanism for the Government of the Government of Japan for the Basic Satellite Training Program of the Disaster Response Project and climate change using Earth observation satellite (Project). Vietnam Space Center).

Chapter I

GENERAL REGULATION

What? 1. Range applicable

This information guidate in terms of cost pricing, payment procedure, capital withdrawal, capital management and responsibility of relevant agencies, organizations and individuals in financial management of the JICA loan capital of the VN11-P2 Capital Loan Agreement on 2 November. 2011 between the Government of the Republic of Vietnam and JICA and the revised JICA (1R) (11)-(14004) on 15 November 2013 for the Basic Satellite Training Program of the Vietnam Space Project.

What? 2. Subject applies

This information applies to agencies, organizations, individuals related to the management, use of the JICA loan source for the Basic Satellite Training Program of the Vietnam Space Project.

What? 3. Explain words

The concepts, the term used in this Smart have the same meaning as in the Loan Agreement and are understood as follows:

1. The project is the Natural Disaster Response and Climate change project using Earth observation satellite (Vietnam Space Center Project).

2. The sponsor is the Japan International Cooperation Agency (later abbreviated JICA).

3. The Agreement was the VN11-P2 Capital Loan Agreement signed on 2 November 2011 between the Government of Vietnam and JICA for the Project and the additional documents, which revised the Agreement.

4. The Project ' s governing body is the Vietnam Academy of Science and Technology (later abbreviated as VHL).

5. The investment owner is the National Satellite Center (later abbreviated TTVTQG).

6. The project management board is the Vietnam Space Center Project Management Board established by the National Satellite Center, which is responsible for the management and organization of the Project (later abbreviated as BICDA).

7. The basic satellite training program of the Project is a program for the Master of Space technology and program support programs that practice research, design and fabrication of micro-satellites at Japan ' s partner universities.

8. Japan 's partner universities are the universities regulated at Decision 1367 /QĐ-VHL on 31 July 2013 of the Vietnam Academy of Science and Technology according to the analysis of the project' s governing body.

9. Students who are sent to participate in the basic satellite training program of the Project are the engineers selected by the National Satellite Center, which signs training and sending students abroad.

10. The Bank serving the project is the Vietnam Foreign Trade Shareholder Trade Bank (later known as VCB), which is the bank that is authorized by the Ministry of Finance to notice payment of payments on the costs of the basic satellite training program. of the project.

Chapter II

SPECIFIC REGULATION

Item 1

EXPENSES

What? 4. Content of expenses

The project's basic satellite training program includes the following expenses:

1. tuition fees and expenses associated with tuition fees;

2. The program costs support for the practice of research, design and fabrication of micro-satellite satellites at Japan ' s partner universities;

3. Birth of charge;

4. Medical Insurance for students;

5. The plane ticket goes and goes back to the cadet;

6. Cost of travel for the cadre;

7. Cost of making passport, visa level for students;

8. Other genera (specified in this Article 8).

What? 5. Articles related to student

1. tuition fees and expenses related to tuition fees

Tuition fees and compulsory fees (if available) such as admission fees, registration fees, input fees etc. must pay for Japan ' s partner universities to be written by the written notification school for the investment owner, which is paid by the Japanese yen.

2. The cost of the research practice, design, and fabrication of microsatellite satellites is the cost to pay for Japan ' s partner universities, under the Agreement to support the Scientific Research Assistance between the Investment Owner and the partner universities that have been VHL. approval. The cost of the program to assist in the practice of research, design, and fabrication of microsatellites include: salaries for instructor guidance, cost of procurement of supplies, chemicals, and other necessary costs within the framework of the agreements signed with the universities. Japan's partners. The governing body, the investment holder is responsible for the suitable properties of these expenses.

3. Birth of charge

a) The student 's tuition is the cost of ensuring the student' s livelihood needs to study the basic satellite training program of the Project. Living expenses include: money, money in, daily travel costs, material money, and school supplies.

b) The student ' s tuition is granted from the date of admission to the end of the actual learning finish but does not exceed the time of recording in the decision to send the foreign school cadres of TTVTQG. The operating birth rate is 160,000 Japanese yen/cadre/month.

c) A student who starts admission as a foreign school procedure is granted a 1-month pre-term in Vietnam.

d) Born a 503-degree charge per session of payment.

4. Medical Insurance for students

a) The level of health insurance for students is granted a Japanese yen in real practice but does not exceed 44,000 Japanese yen/cader/year.

b) The case of practitioners for other reasons for purchasing health insurance is higher than the level of regulation at this level, and the student has to compensate for the difference.

5. plane tickets go and go back to the cadet

The student is granted a ticket from Vietnam to a school place and a ticket from the school ' s learning place in Vietnam (according to food) regulations at the Digital Information. 102 /2012/TT-BTC 21 June 2012 by the Ministry of Finance "Regulation of the Public Works for the cadres, Public Works of the State to Work abroad due to the State Budget Assures".

6. Cost of road travel (to offset the costs of the Vietnamese airport and to rent vehicles from the airport to the residence) is granted once with a stock of 11,000 yen Japan/cadet for the course of the learning process by the decision to send a cadet to the foreign school.

7. Cost of making passport, visa level for students is paid once in a cost-reimbursable method provided by the student to make a passport, obtain a visa on the food bill of the passport, visa, visa.

8. Other expenses

a) The cost of purchasing the purchase of a computer is issued once with a stock of 150,000 Japanese yen/cadres during the course of the learning process under the decision to send cadres abroad. After school, students are responsible for returning the computer to TTVTQG for management, using the regulation of management, using state assets.

b) The cost of the seminar

Students attending research workshop, design and fabrication of micro-satellite satellites in the framework of basic satellite training programs are paid some of the following costs if the workshop is held in the other city in the city that is located:

-Tickets travel from where to the conference venue and vice versa at the actual cost (plane ticket, train ticket, car ticket).

In the absence of a ticket-free public travel ticket, the student crew is responsible for the actual ticket prescribation in accordance with the conference schedule and the TTVTQG program that signs the validation as payment procedure. TTVTQG has the obligation to confirm the rationing, the validity of public travel costs without a ticket.

-The rent in the place to the conference with the stock is 8,600 JPY/night/night learn/school students from the date start to the end of the seminar.

-Airport fee (if available).

c) Other costs under the general regulation of training using the State Budget capital and the regulation of the Loan Agreement.

Item 2

CAPITAL WITHDRAWAL AND CAPITAL MANAGEMENT

What? 6. First withdrawal of special accounts

1. The Ministry of Finance (Department of Debt Management and Foreign Finance) requires the Foreign Trade Bank of Vietnam to open a special account (later abbreviated as TKDB) serving the Project at the Bank of Tokyo-Mitsubishi (later abbreviated BTMU).

2. First capital withdrawal of TKDB is carried out on the limit (or ceiling) of the TKDB specified in the Loan Agreement. After the Efficient Loan Agreement, TTVTQG sent the Ministry of Finance of the Ministry of Case: (i) the proposed capital withdraw, (ii) the detailed spending plan for the next 3 months. Within the 5 working days after receiving full valid records, the Ministry of Finance (the Office of Debt and Foreign Finance) reviewed and signed the fund to send the sponsor.

What? 7. Payment and payment procedure from TKDB

1. Students open the account at the Bank or BTMU Bank branch and announce the account number for TTVTQG. For a 1-month-long term for students in Vietnam prior to studying in Japan: students opened 1 Japanese yen in Japanese yen at VCB or branch of the VCB. The student case recommends transferring money into the non-BTMU and VCB system, the student is subject to the cost of transferring the birth money (if any).

2. To make the payment from TKDB, TTVTQG sends the Ministry of Finance (the Department of Debt and Foreign Finance) and the file control body recommends payment according to each paragraph, Article 8, Article 9 of this.

3. Within the 5 working days since receiving sufficient valid payment records under the regulation at Article 8, Article 9 of this Information, the Ministry of Finance (the Department of Debt Management and Foreign Finance) signs the proposed transfer of money to VCB.

What? 8. Legal profile sent once

1. TTVTQG sends a once-sent legal file to the Ministry of Finance, which sends the branch control authority to do the legal base that manages the payment for the project. This profile includes the following documents:

a) The copy of the loan agreement and the amendments to the Loan Agreement (if any) sign between the Government of the Republic of Vietnam with the JICA (the Vietnamese translation has the signature and the sign of the investment owner). This document only sends out the control agency;

b) The copy of the decision to invest the project and the component projects (if any); the decision to approve the total bill and project component projects (if any) (with the authentication of the investment owner);

c) The copy of the Training Contract and the Decision to send to Foreign School (with the authentication of the investment owner);

d) A memorandum of memorandum signed between the investment holder and Japanese partner universities on the training of the master technology of the universe (with the Vietnamese translation with the signature and the sign of the investment owner);

The copy of the Agreement supports the research of satellite fabrication between the investment owner and the Japanese partner universities (with the Vietnamese translation with the signature and the sign of the investment owner);

e) The original Plan Capital Plan of the Year of the Project is granted authorship approval.

2. TTVTQG simultaneously sent a one-time legal filing to JICA for the basis of payment of the payment for the project and to withdraw the additional capital into the TKDB. The profile includes the following documents:

a) The copy of the Training Contract and the Decision to send abroad to study abroad;

b) The memorandum of writing the memorandum between the investment owner and the Japanese partner universities on the training of the master of space technology;

c) The copy of the Agreement supports the study of satellite fabrication between the investment owner and the Japanese partner universities.

3. TTVTQG is responsible before the law on the authenticity of the copies provided to the relevant authorities.

What? 9. Payment records from TKDB sent each time

For each payment/batch of payment, TTVTQG set up and sends the specific specified payment profile Ministry in accordance with each paragraph of the expense account as follows:

1. Learn tuition fees and expenses related to tuition:

-TVTQG ' s payment of payment is attached to the detailed table of payments at the Appendix 02 issued by this message;

-Offer the payment of Japan ' s partner universities (the authenticated copy of the investment owner);

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

2. Pay the cost of supporting the practice of research, design, micro-satellite fabrication:

The plan for payment planning and implementation of the regulatory implementation at the Research Assistance practices Agreement, design, fabrication of a micro satellite satellite between the investment owner and Japanese partner universities, TTVTQG sends the Department of Public Accounts. Specific rules for each payment period are as follows:

a)

-TVVTQG's reported payment of the payment of the payment on the sample in Annex 2 issued by this message;

-Recommend the advance payment of Japan ' s partner universities (the authenticated copy of the investment owner);

-The plan to implement research support, design, micro-satellite fabrication during a period of meeting payment in accordance with the Agreement signed between the investment holder and the Japanese partner universities, and in accordance with the progress of the Agreement;

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

b) advance the following times:

-TVVTQG's reported payment of the payment of the payment on the sample in Annex 2 issued by this message;

-Recommend the advance payment of Japan ' s partner universities (the authenticated copy of the investment owner);

-The confirmation publication between TTVTQG and Japanese partner universities in terms of progress and assessment of work content has completed comparisons to the plan to implement the research support, design, micro-satellite fabrication of universities that have been completed in the process. Send in advance payment.

-A detailed account of the payment for the content corresponding to the completed workload of TTVTQG with a single copy of the invoice, as evidenced by the expenses. For a non-invoice, the certificate, which requires the satisfactory process of Japan 's partner universities, the validation of TTVTQG and the opinion of VHL' s payment of payment for the basis of control, payment;

-Plans to execute research work, design, micro-satellite fabrication in the application of a temporary payment.

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

c) The cost of research support, design, micro-satellite fabrication:

Within three months of the completion of the completion date of the Partnership for the Study of Satellite Fabrication Research between TTVTQG and Japanese partner universities, TTVTQG sent the Ministry of Finance the following documents:

-The confirmed receipt between TTVTQG and Japan ' s partner universities evaluated the results, the comparative progress with the plan to implement the research practice program, the design, the micro-satellite fabrication of the universities sent at the temporary payment of the project. Before;

-Cost of payment of payment for content corresponding to the completed workload of TTVTQG that includes a single copy of the invoice, certificate from the final advance. For a non-invoice, the certificate, which requires the satisfactory process of Japan 's partner universities, the validation of TTVTQG and the opinion of VHL' s payment of payment for the basis of control, payment;

-The report completed by the end of the agreement to support the implementation of satellite fabrication of Japanese partner universities was approved by TTVTQG and approved. TTVTQG was responsible for the recovery, validation and report of VHL that approved the output under the Satellite fabrication Research Assistance Agreement signed with Japanese partner universities.

-In the event of a disparity between the cost of payments and the decision cost of the Research Assistance Agreement, the design, micro satellite fabrication, TTVTQG is responsible for recovery from Japan ' s partner universities and reimbursable Home Budget. This is the difference.

3. Cost-living payment:

-TVVTQG's payment proposal is attached to a sample detail table in Appendix 03 issued by this message;

-The Certificate of Confirmation Payment (original) of the Control Authority for each payment (the form of pre-control form control);

-For the 01-month-old student operating fee for students in Vietnam before going to school in Japan, TTVTQG sent an additional notice of an account of the account at VCB of students who received a 1-month student loan before going to school in Japan (sending the Ministry of Finance) And JICA.

4. Insurance payment for the cadre:

-TVVTQG's payment proposal is attached to a sample detail table in Appendix 03 issued by this message;

-The Certificate of Confirmation Payment (original) of the Control Authority for each payment (the form of pre-control form control);

-The insurance provider's payment bill.

5. Pay the aircraft fare to the cadre:

-TVTQG's payment proposal is attached to a sample of the template in Appendix 04 attached to this message;

-The payment offer of the plane ticket agent (original) according to the donor ' s regulatory pattern;

-The invoice is provided by the aircraft ticket agent (the authenticated copy of the investment owner);

-Report of at least 02 airlines;

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

6. Pay for a passport, visa:

-TVVTQG's payment proposal is attached to a sample detail table in Appendix 03 issued by this message;

-Payment billing for cost-cost content, visa (a copy of the investment owner's authentication);

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

7. Cost of purchasing a computer, cost of travel:

-TVVTQG's payment proposal is attached to a sample detail table in Appendix 03 issued by this message;

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

8. Pay expense payment:

-TVVTQG's payment proposal is attached to a sample detail table in Appendix 03 issued by this message;

-Plan (notification) the time of the workshop of the workshop of Japanese partner universities;

-Airport ticket or train ticket, bus ticket (in the case of a ticket control vehicle park without a ticket stump, TTVTQG confirms the actual ticket in accordance with the workshop schedule);

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form).

What? 10. TKB plugin

To withdraw the additional TKDB, TTVTQG sends the following documents to the Ministry of Finance:

-The supplemalization of TKDB;

-Plan spending from TKB for the next three months;

-The TVVTQG manifest and confirmed, showing each paragraph from TKĐB, number and date of the Treasury Department's review of the Ministry of Finance;

-Certificate from bank transfer (original);

-The invoice, the evidence corresponds to the regulation of payment from TKDB for some provisions prescribed at Article 9 (copy). This document is sent to JICA;

-The certificate of investment capital payment has the confirmation of the Cost Control Authority (copy);

Within the five days of work since receiving enough valid payment records under the Treasury Department regulation (the Department of Debt Management and Foreign Finance) signed a withdrawal which sent JICA to offer additional funds for the project.

What? 11. The decision and repayment of training

1. The decision: The annual budget decision and when the program completes the prescribed implementation at the Information Information 218 /2013/TT-BTC December 31, 2013 regulations on financial management for the program, the project uses the official development support capital (ODA) and foreign preferable loans of donors.

2. reimbursable training:

a) The students who were sent by TTVTQG to study in Japan according to the Basic Satellite Training Program of the Project after the end of the course without water, or about water not on time without proper reason, or did not complete the course in accordance with the decision. The TTVTQG's got to pay for the training.

b) The compensation of the training costs by regulation at the Decree 143 /2013/ND-CP October 24, 2013 regulations on the compensation of scholarships and training costs; Digital News. 03 /2011/TT-BNV January 25, 2011 of the Ministry of Internal Affairs guided some of the provisions of the Digital Protocol. 18 /2010/NĐ-CP about the training regime, the handles of cadres, civil unions; Digital News 15 /2012/TT-BNV December 25, 2012 Guide to the recruitment, signing of work contracts and compensation compensation compensation for the officer; and the Fourth of the Year ' s Digital. 89 /2006/TT-BTC September 29, 2006, the Ministry of Finance directed the management, use, and cost of payments payments, and the funding of restitution of the costs of training, and revised documents, complements these investments.

c) Japan ' s partner universities must reimbursate the entire budget that has been repaid but not used for the basic satellite training program of the Project under contract regulations signed with TTVTQG.

d) TTVTQG has the responsibility of managing the students ' education and timely recovery of the training budget required to reimbursate points a, b, c, and return the State Budget.

Chapter III

THE RESPONSIBILITY OF THE AGENCIES, ORGANIZATIONS AND INDIVIDUALS

RELATED

What? 12. Finance Ministry Accountability

1. The mechanism of the mechanism, policy of management and the use of capital loans to the Project.

2. Make capital withdrawal procedures with the JICA in accordance with the Agreement and at this Notice.

3. Make the payment of foreign debt on time.

4. Make the accounting of the State Budget under the State Budget Law.

What? 13. The responsibility of the Vietnam Academy of Science and Technology

1. The mechanism of the mechanism, the policy concerning the basic satellite training program.

2. Implemation of the regulatory body function specified at the Digital Protocol. 38 /2013/NĐ-CP April 23, 2013 of the Government on Management and the Use of Official Development Assistance (ODA) and the Preferable Capital Loans of Sponsors And Grants (ODA) 03 /2007/TT-BKH March 12, 2007 of the Ministry of Planning and Investment Guide the task function and organizational structure of the ODA Project Program Management Board, and additional documents, modify the replacement of these texts.

3. Take full responsibility for the efficiency of the use of the JICA borrower, which is the subject of the State Budget for the Project under the rule of law.

What? 14. The responsibility of the National Satellite Center

1. The monitoring management uses the right, effective, effective loan, in accordance with the provisions of the law, the VHL program approx.

2. The responsibility of the investment agency to the project, which manages the use of the borrower, the right target, the right progress, the right process, to ensure efficiency.

3. Founded the Board of the Fair, Transparent cadre, the right object of training, in accordance with the training purpose of the basic satellite training program.

4. Financial Reporting by regulation; the implementation of a report of the year decision and the completion of the program to complete the program in accordance with the approval of the approved chair agency.

5. Make appropriate capital withdrawal procedures at this level.

6. Plan and apply for full and timely response to the project.

7. Maintenance of books, certificate data from auditor-proof validity of Project program expenditures, maintain, manage program accounts.

8. The capital recall paid off, the non-regulation, or not used for the program under the rule of law and regulation in this Information, the return of the State Budget.

9. Offer BTMU transfer interest on TKDB (if any) about the State Budget periodically or at the end of the prescribed project.

What? 15. The responsibility of the State Treasury

The State Treasury is responsible for the provisions of regulation at the Digital Information. 218 /2013/TT-BTC December 31, 2013 by the Ministry of Finance directed the financial management mechanism for programs, projects that use the official development support capital (ODA) and foreign preferable loans of donors, the revised additional text, alternative Information, and/or Resource Management. 218 /2013/TT-BTC December 31, 2013 by the Ministry of Finance, and according to the regulation at this Notice.

What? 16. The student ' s responsibility

1. strict approval of TTVTQG ' s school election decision.

2. bear the management of the school, of the Vietnamese representative body where the cadaver is attending.

3. Out of every semester, report the school ' s confirmed learning results for TTVTQG.

4. Must pay the cost according to regulation at paragraph 2 Article 10 Section 2 Chapter II of this message.

5. Students must open an account at the bank or branch of the BTMU banking branch and announce the account number to BQHDA. The student case recommends transferring money into a non-BTMU bank system, which is required to charge the transfer fee (if any).

What? 17. The responsibility of the Foreign Trade Bank of Vietnam

The VCB is responsible for making foreign payment procedures relevant to the Agreement including capital withdrawal, return, interest rate, and payment execution from TKDB on the basis of the Ministry of Finance's offer.

Chapter IV

THE ORGANIZATION.

What? 18. Effect of execution

1. This message has been in effect since 1 March 2015.

2. The relevant units are responsible for the sweep of the submitted expenses, the payment for the Basic Satellite Training Program before this date is valid, in order to comply with the correct regulation at this Smart. Where the difference is, the units combine to make additional payments or deductions (in Japanese yen) at the specified level at this level.

3. During the execution, if there is an entanging, VHL trades in time with the Ministry of Finance to review, modify the ./.

KT. MINISTER.
Chief.

(signed)

Cheung Chi