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Circular 174/2014/tt-Btc: Financial Guide When Making Tender, Order, Delivery Plan, For The Unit On Duty To Manage Exploitation Of Irrigation

Original Language Title: Thông tư 178/2014/TT-BTC: Hướng dẫn về tài chính khi thực hiện đấu thầu, đặt hàng, giao kế hoạch, đối với đơn vị làm nhiệm vụ quản lý khai thác công trình thuỷ lợi

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FINANCE MINISTRY
Number: 178 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 26, 2014

IT ' S SMART

Guide some of the financial content when performing

Bidding, ordering, planning, for units.

The management of the irrigation works.

________________

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base of Protocol 143 /2003/ND-CP November 28, 2003, of the Government of the United States, on November 28, 2003, the government regulates certain provisions of the Ordination of Mining and the Protection of irrigation works. 143 /2003/ND-CP);

Base of Protocol 67 /2012/NĐ-CP October 10, 2012 of the revised Government, added some of the provisions of the Protocol 143 /2003/ND-CP November 28, 2003, of the Government of the United States, on November 28, 2003, the government regulates certain provisions of the Ordination of Mining and the Protection of irrigation works (the following: Decree No. 67 /2012/NĐ-CP);

Base of Protocol 71 /2013/NĐ-CP July 11, 2013 of the Government on Investment Capital Investment into business and financial management to the State-held business of 100% of the charter capital (the following calls for the Digital Protocol) 71 /2013/NĐ-CP);

Base of Protocol 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service (later called the Digital Protocol) 130 /2013/ND-CP);

On the recommendation of the Director of Corporate Finance,

The Minister of Finance issued a number of financial content on financing, ordering, ordering, planning, for units to manage irrigation works.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information regulates the bidding, ordering, planning to implement the management of irrigation works (water, water, water, water, water, water) according to the Digital Protocol. 67 /2012/NĐ-CP.

What? 2. Subject applies

This information applies to businesses in all economic components, holding business-registered countries according to the rule of law, organization, individual active regionship which is associated with the management of irrigation works (after this). It ' s called a shallow water unit, the agency, the organization that ' s involved in the management of irrigation works.

What? 3. The organization of the bidding organization, ordering, the management of management planning the irrigation works.

1. The Ministry of Agriculture and Rural Development decided the method of organising bidding, ordering, planning on the management units, mining the central irrigation works of the central budget's bill and assigned to subordinate units. The organization is in accordance with the rules.

2. The Provincial Committee of the Provincial People, the Central Committee of the Central Committee (later called the Provincial People's Committee) decided to plan the bidding organization, order, deal with the management unit, exploit local irrigation works and hand over the units. It ' s the organization that ' s organized by regulation.

3. Invitations to the contractor, the ordering agency, the planning agency is the Department of Agriculture and Rural Development, the Provincial People's Committee tasked with organising the bidding, ordering, planning.

What? 4. Option method of bidding, ordering, planning and planning

1. Management of large-scale irrigation of irrigation works, including: intercity irrigation works, interdistricts; marine ice hydroquated marine work (Category A) 130 /2013/NĐ-CP).

a) A limited liability company a member of the state holds 100% of the charter capital made by ordering or planning.

b) Other irrigation works management units perform in order of order.

2. Management of the extraction of the small and medium-scale irrigation works (Category B of the International Protocol) 130 /2013/ND-CP ) take the way of bidding or ordering.

The regulation of the scale of irrigation works by the provisions of the Ministry of Agriculture and Rural Development.

In the scale of the irrigation works system, the characteristics of each local, the Ministry of Agriculture and Rural Development, the Provincial People's Committee, the central city of the Central Committee decided to apply the form of bidding, order or plan to each unit. Shallow water management is consistent with the highest efficiency goals in the management of irrigation works.

What? 5. Bidding products, ordering, planning delivery

The management product exploits irrigation works for bidding, ordering, planning delivery: Being an area (ha) or cubic metre (m). 3 ) Water and water, water and water.

What? 6. Price, bid bid, order, plan delivery

Price, bid bid, order, planning of planning is determined on the basis of a government-led irrigation degree, the Provincial People's Committee stipulated or defined on the basis of economic-technical norms, cost pricing, and other costs according to the government. The rules of approval have been approved by the authorities.

What? 7. Payment of the cost of managing irrigation works

1. The units of the management, exploitation and protection of the irrigation works paid by the state budget issued by the exemption from the existing regulations.

The objects are not exempt from the cost of free, the order to take orders, and the plan is tasked to obtain the cost of the cost under the current regulations.

2 . For the limited liability company a state member holds 100% of the charter capital for management, exploitation and protection of the irrigation works in the form of a plan of planning according to the Government prescribed fees, if the income is low. rather than the reasonable cost of actual practice will be subsidiated by the state budget, subsidies, financial support; the company does not have a profit or profit not enough to extract the reward fund, the welfare of 2 months of actual food supported by the State to extract the 02 reward funds. reward, the welfare equivalent to a 2-month degree of actual food done in the year. The level of support of two reward funds, welfare is determined by regulation as for the LLC a member-owned member of the state on the basis of a rating of business rating and an annual enterprise management official according to the rules. Define at the Digital Decree 61 /2013/NĐ-CP On June 25, 2013, the Government on the Board of the Promulgation Of Fiscal Oversight And Assessment Of Operational Efficiency and Financial Financing Is owned by the state owned by the state and its state-owned enterprises and the Documentation Guidelines.

The central budget subsidies, subsidies, support for the extract of the reward fund, welfare and other financial support for the management companies that exploit the management of the irrigation works; the local budget subsidies, subsidies, fund extraction support, and grants. Rewards, benefits, and other financial support for management companies, exploit local irrigation works.

3. The degree of completion in terms of output, quality, production progress and the supply of shallow water services in the method of bidding, ordering or planning are the indicators that evaluate the operational effectiveness of the state enterprise performing a utility mandate.

Chapter II

IRRIGATION MANAGEMENT COMPETITION

What? 8. Conditions held bidding and participating in bidding

The condition of hosting bidding and participation in bidding is carried out under Article 10, Article 11 Digital Protocol 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service.

What? 9. The bidding form

The bidding form is done under Article 12 Digital Protocol 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service.

What? 10. The self-implementation of the management bidding process for irrigation works

The order performs the management bidding of irrigation works, the authority to approve the bidding plan, bids and bids results, set the appraisal and approval of the bidding plan, prepare bids, hold bids, evaluate bids, and evaluate bids. browse, appraisal, approval, notice of bidding results, negotiation, complete contract and contract signing applied under Article 13, Article 14, Article 15, Article 16, Article 17, Article 18, Article 19, Article 20, Article 20, 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service and Guidance of the Ministry of Agriculture and Rural Development.

What? 11. Time implementation of the management bidding management of irrigation works

The implementation of the management bid for the mining of irrigation works was completed before December 31, the year before the planned year.

Chapter III

ORDER IRRIGATION MANAGEMENT MANAGEMENT

What? 12. Terms of ordering the management of irrigation works

The management ordering conditions that exploit the irrigation work are carried out by regulation at Article 21 of the digital decree. 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service.

What? 13. Order of irrigation works mining management

1. Place order

a) The price or price of the management work that exploit the irrigation works according to the order method is determined on the basis of the cost of the government prescribed by the Government, the technical economic valuation, the cost of the current cost of the State and the Ministry of Finance. major, the Ministry of Industry Management, the Provincial People ' s Committee (abbreviated as the competent state governing bodies) determined by the regulation of the Law Price and Guide documents;

b) On the basis of a delivered and single-cost or cost-to-cost of the irrigation works by the state governing bodies, the order determines the quantity, volume, quality of the product management of the water works. You know, in order to sign the order.

2. Contract for the management of irrigation works mining

On the basis of a licensed budget bill, the Ministry of Agriculture and Rural Development or the mandate for the unit subordinated to the Ministry of Contracting Orders with the units of the management duties and exploitation of irrigation works by the Ministry of Management; the Human Rights Commission. The provincial, central city, or proxy for the departments, the provincial sector, the city, the District People's Committee (for the district-administered farm unit) contracted the order with the management units that exploit the local irrigation works. The manager. The contract pattern is based on the third appendix 3 issued by this message.

The specialty base of the management of irrigation works, the order for the order to sign contracts with the shallow water unit ordered by the following primary instructions:

a) Area (ha), volume (d 3 ) Water, water, water, water.

b) Quality;

c) The price, the price;

d) The price level;

) The number, the volume of aquacal services is subsidied;

e) The contract value;

g) Time completed;

h) The location of the intersection;

i) The method of acceptance, payment;

l) Responsibility and obligations between the ordering and business authority ordered;

l) The responsibility of the parties due to the breach of the contract.

In addition, the parties may be able to add some of the other content in the contract but not contrary to the rule of law and do not alter the price, the price of the shallow water service.

3. Some note when signing the order contract.

a) Base in order to order with the ordering agency, the LLC a state member holds 100% of the charter that manages the exploitation of the irrigation works contract with the organizations that cooperate with water-controlled water. in the area of the work system basin by the LLC a member of the management of the management irrigation works.

b) The end of the year, the ordering agency and the order receipt must carry out the recording, liquing, and record receipt, the order liquing the order. The record receipt, order liquation bar, is the base for the agency to order the order, the funding decision for the order to receive the order and for the agency to order funds to pay with the state budget.

c) Based on the approved bill of approval, the technical economic level, the application of the accepted authority, the order of ordering the implementation of the contract sign with the order of the order in accordance with the law.

d) Depending on the characteristics of each of the irrigation works systems, order orders, the ordering agency that regulates the ratio or the reasonable level of maintenance, repair, upgrade of irrigation works in the order contract. This funding is only used for maintenance, repair, irrigation, and not being used in other matters or transfers to a unit's interest. If you do not use all the funds to the next year to maintain, repair, improve irrigation. The rate or extent of maintenance, repairs, upgrades are the supervising facility for ordering the order to order the order to maintain repair, upgrading the system to avoid being relegated.

What? 14. The contract adjustment order

Ordering the ordering contract is done by regulation at Article 23 Digital Protocol. 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service.

What? 15. Product payments, utility services that follow the order of ordering.

1. Payment Base

a) The order contract has been signed between the ordering agency with the business, organization, individual; and

b) The publication of the volume, volume, quality of the product, management of the irrigation works complete between the ordering agency with the business, organization, individual;

c) The price, the price, the payment for payment provided by the state regulatory authorities;

d) Other documents are related.

2. The Agency performs payment, the management of the management products that exploit the irrigation works by the State to the bank by budget capital.

a) The Provincial People ' s Committee performs payment, the decision on the management of the irrigation works to implement the supply in accordance with the order of a local budget;

b) The Ministry of Agriculture and Rural Development presided over, in coordination with the Ministry of Finance to implement payment, the decision on the management of the irrigation works to implement the supply in accordance with the centralization of the central budget.

3. Presentation and payment procedure, the management of the management of the irrigation work done by regulation at the Digital Protocol 60 /2003/ND-CP June 6, 2003 of the Government rules the details and guidelines of the State Budget Act and the manual text.

Chapter IV

IRRIGATION MANAGEMENT PLANNING

What? 16. Base and time of planning

1. The base of planning

a) The limited liability company a state member holds 100% of the charter capital implementation of the irrigation process management supply of irrigation works that build plans on the management supply of irrigation works in the company's annual plan. and report the planning agency to the Annex 1 appendix template attached;

b) The planning of planning (the Ministry of Agriculture and Rural Development, the Provincial People ' s Commission) the expected revenue base, the state budget assigned to the implementation of the production mission, the management of the irrigation works of irrigation works, the planning of production plans, supply of products, management of irrigation works, financial capacity, technical qualifications, manufacturing technology, management and management skills of the workers to hand over the planning to companies that perform the work of utility, after consultation with the company. in the text of the financial institution;

c) The price or price of the product, the management of the irrigation works that supply in accordance with the plan of planning is determined on the basis of the cost of the cost of the government specified by the Government or applying technical economic norms, to the extent of the existing cost of the operation. The state and the authorities have the authority to decide.

2. Time of planning delivery: the planning agency must complete the delivery of the plan for the irrigation process management unit before December 31 of the planned year.

What? 17. Content Planning

The special base for irrigation works irrigation, the planning agency for the limited liability company a state member holds 100% of the charter capital implementing the management supply of irrigation works according to the following key indicators:

1. The management of the management of irrigation works

a) Area (ha), volume (d 3 ) Water, water, water, water.

b) Quality;

c) The price, the price;

d) Time completed;

) The number, the volume of shallow water services subsidied;

2. Financial Planning

a) Revenue, cost, agricultural operating profit;

b) The amount obtained (or the fee left), the difference between the amount obtained (or the fee being left) compared to the cost of the LLC a state member holds 100% of the charter capital carrying out the utility duties;

c) State budgeting pursuits to the current regulation;

d) Prices, management payments management of irrigation works;

) The grant level for the management of the irrigation works (due to the rate of revenue is lower than the reasonable cost);

e) The amount of state money subsidize to extract reward funds and benefits (the company case is not profitable enough to extract these two funds by regulation).

3. A number of other indicators are subject to the specificability of the irrigation works management or by the management requirements of the State.

What? 18. What is the plan to implement irrigation work management management

The regulation of the planning implementation of the irrigation process management process is carried out by regulation at Article 23 Digital Protocol. 130 /2013/ND-CP October 16, 2013 Government of the Government on Manufacturing and Product Supply, Public Service.

What? 19. Product payment, management management of the irrigation works performed in accordance with the planning of planning.

1. Payment Base

a) The decision to hand over the plan of the head of state of the state agency has the authority to hand over the plan to a limited liability company a state member who holds 100% of the charter capital implementing the management supply of the irrigation works;

b) The publication of the volume, volume, quality of the product, management of the irrigation works completed between the planning of planning (the Ministry of Agriculture and Rural Development, the Provincial People ' s Commission) and a limited liability company a member of the project. state that holds 100% of the charter capital carrying out the task of utility;

c) The price, the payment order issued by state agencies with the authority to decide;

d) Other documents are related.

2. The agency does the payment, the management decision to exploit the irrigation works by the State Planning by the budget capital.

a) The Provincial People ' s Committee performs payment, the decision on the management of irrigation works for the LLC a member state that holds 100% of the governing capital of the Provincial People's Committee;

b) The Ministry of Agriculture and Rural Development presided, in coordination with the Ministry of Finance to implement payment, the decision on the management of irrigation works to the LLC a state member who holds 100% of the department's charter capital.

3. Presentation and procedures for payment, product decision, implementation of the prescribed implementation at the Numerical Decree 60 /2003/ND-CP June 6, 2003, by the Government of the Government Regulation and guidelines for the implementation of the State Budget Law.

What? 20. The responsibility of the LLC a state member holds 100% of the charter capital implementation of the management supply of the irrigation works of irrigation works.

1. The LLC a state member holds 100% of the charter capital implementation of the management of the irrigation works that is responsible for completing the planning quota held by the state agency, which has the following key indicators of the government. Here:

a) Area (ha), volume (d 3 ) Water, water, water, water.

b) The quality of service;

c) The progress of the service supply.

In the case of the year of planning, if the objective cause of the objective is to adjust the plan, the company must promptly report the state agency with the authority to review and decide.

2. The LLC a state member holds 100% of the charter capital implementation of the irrigation process management that must report the planning agency, the financial body and the situation to implement the planning and responsibility quota. about the accuracy, honesty of the report.

Chapter V.

PLANNING, ACCOUNTING, ISSUING, BAR.

WHEN DONE BY BIDDING METHOD, SET:

ROWS, PLANNING AND FINANCIAL ASSISTANCE

FOR THE MANAGEMENT UNITS THAT EXPLOIT THE IRRIGATION WORKS

What? 21.

1. For the case of bidding

Every year before July 31, the year before the year of planning, base on mission, area (ha), volume (m) 3 ), the price, the technical economic level, the units assigned to the bid for the task of managing, exploiting and protecting the irrigation works to plan water, water, water, in normal weather conditions, financial planning. following regulations to send state management agencies:

a) The unit of the object assigned to the bid for the task of managing, exploiting, and protecting the provincial irrigation works, the central city of management reporting the Provincial People's Committee, the city's central city; the district office. report management of the District People's Committee;

b) The unit belonging to the object is assigned to the bid for the task of management, exploitation and protection of the central irrigation works reporting the Ministry of Agriculture and Rural Development and the Ministry of Finance.

2. For the order case

Every year before July 31, the year before the year of planning the base to water water, water consumption, water levels in normal weather conditions, the unit sets a specific plan for each mission to order the deposit of the financial organ to sum up. in the approved authorship budget plan. The planning time sequence follows the regulation of the State Budget Law and the manual text.

3. For the planning case

Every year before July 31, the year before the five plan units of the object are tasked with managing, exploiting and protecting the irrigation works to plan water, water, water, and water in normal weather conditions, next year. Financial planning in Annex 01, the Finance Department in accordance with the prescribed form at Annex 02 issued by this message to report the authorities with the planning of planning the review, decision:

a) The unit of the object assigned to the task of management, exploitation and protection of the provincial irrigation works, the central city of management reporting the Provincial People's Committee, the central city of the central city; the unit of the district office. The People's Committee.

b) The unit of the object is tasked with managing the management, exploitation and protection of the central irrigation works reporting the Ministry of Agriculture and Rural Development and the Ministry of Finance.

When planning the units must have the deputies to process and convince the Exhibit 1 Exhibit to be accompanied by this message.

What? 22. General planning, planning, reporting implementation of the plan for the management of irrigation works irrigation in the United States.

1. General Planning

The Ministry of Agriculture and Rural Development aggregate the plans of the units to manage the management of the Department of Management and send the Ministry of Finance to coordinate management tracking.

The Financial Department presided in coordination with the Department of Agriculture and Rural Development aggreging plans of the provincial irrigation works mining management units, the management city (including the plan of the management district unit) to report the Committee on Human Resources. The provincial city, the city's central city. The planning aggregation report must determine the number of levels of the level budget in each category:

a) The cost of irrigation is exempt;

b) pension funds, subsidies, financial support;

c) Big repair costs;

d) Supporting 02 reward funds, welfare;

Other backup.

The support needs to be allocated according to the central budget funding, the local budget.

2. Deal with the units for management duties, mining and protection of irrigation works in the United States.

Planning implementation in accordance with Article 25, Article 26 Digital Protocol 130 /2013/ND-CP of the Government on the production and supply of products, utility services;

The planning time for the units to manage the management of the irrigation works prior to 31/12 years prior to the year of planning. Specifically as follows:

a) For units of management, exploitation and protection of the central irrigation works: the Ministry of Agriculture and Rural Development tasked the unit after consultation with the text of the Ministry of Finance;

b) For units of management duties, exploitation and protection of local irrigation works: the Provincial People's Committee, the central city of planning or authorization for the Department, the provincial sector, the District People's Committee (for the unit). All right, then, you know, farm-grade irrigation, and the management of the units.

3. End of the fiscal year, the unit is tasked with reporting the execution of the plan. The planned implementation of the plan is set up on the basis of liquefing the water, water and water supply between the management unit and the extraction of irrigation works with water-based cooperative organizations, water supply (or water irrigation, water consumption, water consumption). -Water, water. The report implementation of the plan was sent to the agency for the planning of planning and finance (the Ministry of Finance, Ministry of Agriculture and Rural Development for the management of central irrigation works; the Finance Department, the Department of Agriculture and Rural Development). Hamlet, the People's Committee of the District for the Management of the Local Water Trust.

The report implemented the plan as the base for payment of compensation funding, financial support for the assigned units.

What? 23. Level, payment, payment of cost compensation grants exempt, pension funding, allowable allowance for units on the task of managing the irrigation works of irrigation works.

1. The level of the granting of a compensation fee is exempt from, subsidies, subsidies to the units that manage the exploitation and protection of the irrigation works made by the order of money in accordance with the Digital Protocol. 60 /2003/ND-CP June 6, 2003 by Government and Digital. 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance, which regulates and instructs the State Budget Law.

2. Senior funding issuer, assistant

a) To the assigned unit

The base of the plan is assigned to units of management, exploitation and protection of irrigation works, the financial institution granting a 60% advance to the first quarter of the year's first quarter of the year's plan. By the beginning of the fourth quarter of the planning year, the units that worked on the management of the mining and irrigation works report the first nine months of the year, scheduled for the last three months of the year and the planned implementation of the year of the plan, the real financial agency. The level of funding is consistent with the plan, the situation that implement the plan and the budget bill is delivered;

b) For the order unit

Based on the assigned bill, the order unit is to withdraw the bill to pay the order for the order to be ordered.

The base is on the order between the ordering agency and the order of the order. The ordering agency performs a 50% advance on the contract after the order contract is signed. After a contract report of the contract reached 60% of the contract value, the agency ordered a 40% advance on the contract. When the contract is obtained, the order liquing the order performs the payment of the remainder corresponding to the volume of payment of payment.

3. Proposition of major repair costs: Implementing the issuer of investment management procedures and basic construction and other regulations of the law (for large repair work that is not part of the cost of collecting funds and the open business source) All right.

4. Emergency issuers supporting 02 reward funds, welfare

The granting of funding support of the 02 reward funds and benefits to the limited liability company a state member holds 100% of the charter capital that manages the management, exploitation and protection of the irrigation works carried out along with the economic and economic development level. Compensation fee is exempt from the basis of a plan to extract the approved benefit reward fund.

5. Cost of cost compensation costs is exempt, the support grants.

finance

The payment of free-level compensation and financial support for the implementation of the benefit exemption policy is carried out in accordance with existing regulations. Specifically as follows:

a) For the assigned unit: The Planning Facility coordination with the financial authority to examine and approve the annual financial support along with the time of the annual financial reporting approval period;

b) For the order of the order: The ordering agency performs the decision with the financial body according to the current budgetary budget.

Chapter VI

THE ORGANIZATION.

What? 24.

This investment is in effect from January 11, 2015 and replaces the ordering content of ordering, planning planning at the Digital Information and Planning in the United States. 11 /2009/TT-BTC On January 21, 2009, the Ministry of Finance sets up the order, which deals with the unit as the management of the irrigation works and the financial management of the state company as the management of irrigation works.

What? 25.

In the course of the process, if there is difficulty in the proposal of ministries, the industry, the People's Committee of the provinces, the central city, the management of the irrigation works reflects on the Ministry of Finance for the study of the amendment, the addition of the appropriate ./.

KT. MINISTER.
Chief.

(signed)

Xiaowen Chen