Circular 28/2014/tt-Btc: Guide To Financial Management Of Local Development Funds

Original Language Title: Thông tư 28/2014/TT-BTC: Hướng dẫn cơ chế quản lý tài chính của Quỹ đầu tư phát triển địa phương

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FINANCE MINISTRY
Number: 28 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 25, 2014

IT ' S SMART

Guidelines for the financial management of investment fund development fund g

________________________

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government on the Functional Regulation, mandate, powers, and organizational structure of the Ministry of Finance;

Base of Protocol 138 /2007/NĐ-CP August 28, 2007 of the Government on the Organization and Operations of the Local Development Investment Fund;

Base of Protocol 37 /2013/NĐ-CP April 22, 2013 of the Government amended and added some of the provisions of the Digital Protocol. 138 /2007/NĐ-CP August 28, 2007 of the Government on the Organization and Operations of the Local Development Investment Fund;

On the recommendation of the Chief Financial Officer of the banks and financial institutions,

The Minister of Finance issued the Information Administration guidelines for the financial management of the Local Development Investment Fund.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This smart guide the financial management mechanism for the Local Development Investment Fund is established and operates under the Digital Development Agenda. 138 /2007/NĐ-CP August 28, 2007 of the Government on the Organization and Operations of the Local Development Investment Fund (later called the Digital Protocol). 138 /2007/NĐ-CP ) And the digital decree. 37 /2013/NĐ-CP April 22, 2013 of the Government amended, adds some quantitative provisions. 138 /2007/NĐ-CP (the following is called the Digital Protocol) 37 /2013/NĐ-CP).

What? 2. Subject applies

1. Local Development Investment Fund (later called the Fund).

2. People's Committee of the provinces, the central city of the Central Committee (later called the Provincial People's Committee).

3. Agency, organization, and individual are involved.

Chapter II

CAPITAL MANAGEMENT AND ASSETS

Item 1

FUND MANAGEMENT AND ASSETS

What? 3. charter Capital

1. The charter capital is the level of capital prescribed at the Foundation ' s Organizational And Operational Charter. The fund ' s charter capital is not lower than the minimum charter capital of 100 billion by regulation at paragraph 2 Article 30 Protocol No. 138 /2007/NĐ-CP .

2. The real charter capital is the number of charter capital reflected on the Fund's accounting book.

3. When there is a need to increase charter capital, base on target, mission, development strategy, and provision of regulatory capital, the Fund for the Development of the Provincial People's Commission is determined. The Fund ' s regulatory capital increase includes the following basic content:

a) The real charter capital, the balance of financial reserve funds, development investment fund, and other capital sources of the owner at the time of the construction of the charter capital increase;

b) The theory of demand and plans to expand the operation of the Fund;

c) The number of charter capital needs further to meet the needs and plans to expand the Fund ' s operations;

d) Source for increased capital;

Plan, route, and authority decide to increase the regulatory capital.

4. The authority decides to increase charter capital

a) The case of a charter supplemalization fund from the development fund, the Chairman of the Provincial People ' s Committee decided on the regulatory capital increase.

b) The case for the Fund to use a local budget to supplement the charter capital, the Provincial People ' s Provincial Committee of the Provincial People's Assembly approved and implemented an increase in charter funding for the Fund under the provisions of the State Budget Law and regulations at Article 1 Article 1. Number 37 /2013/NĐ-CP.

What? 4. The equity

The equity of the Fund includes:

1. The true regulatory capital;

2. Financial Reserve Fund;

3. Investment Fund developed;

4. Other legal capital sources of the owner follow the provisions of the law.

What? 5. Capital mobiles

1. The Fund is mobilized capital of organizations and individuals in and out of the country according to the following basic principles:

a) The cost of capital is a medium and long-term source (which is the capital that has a payback term from 01 years or more).

b) The form of capital mobiles under regulation at Article 27 Digital Protocol 138 /2007/NĐ-CP.

c) Ensure that the limit of capital mobiles by regulation at Article 28 Protocol 138 /2007/NĐ-CP.

d) The authority to raise interest in accordance with regulation at the Regulation of Capital and Organization for the Organization and Operations of the Foundation.

2. The Fund for Building Regulation of the Board of Directors of the Approcenation Fund. The process of raising the capital must include the following basic content:

a) the purpose of raising capital;

b) The resources and forms of mobiles;

c) The process of building and authority approx the method of capital raising capital from the prescribed sources of law;

d) Management planning and usage capital;

Plan and responsibility to pay the debt, the root of the deadline.

What? 6. Manage, use operating capital

1. The operating capital of the Fund includes equity and capital mobiles under regulation at Article 4 and Clause 1 Article 5 of this.

2. The Fund is used as active capital to implement regulatory functions at the Digital Protocol. 138 /2007/NĐ-CP And the digital decree. 37 /2013/ND-CP, These include: direct investment, loan, and economic organization (the latter of which is called an enterprise). The use of capital must ensure the right principle and safety. The lending, direct investment and capital formation contributions are made under the contract signed by the relevant parties that have been approved by the Foundation for the Management of the Fund.

3. The fund is used up to a maximum of 10% equity to invest new construction, procurement and repair of fixed assets. The authority approvends the investment of construction, procurement of property by regulation at the Foundation's Regulatory and Operations Charter.

4. The Fund is responsible for implementing operational capital safeguards, including:

a) Management, use of capital, property according to the rule of law;

b) Buy property insurance, business risk insurance and other types of insurance according to the rule of law;

c) Quote the following contingus:

-The risk reserve for the operating loan operation prescribed at Article 18 of the Digital Protocol. 138 /2007/NĐ-CP;

-The risk reserve for direct investment activity, the provision of the receivable receivship required by the existing regulations applicable to the business;

d) Compliance limits to direct investment, lending, capital formation established by regulation at paragraph 9 Article 1 Resolution No. 1 37 /2013/NĐ-CP.

5. The Fund is responsible for the construction and presentation of the Board of Directors of the Foundation approving the Rules of Loan, Direct Investment, which contributes to the establishment of business and investment, procurement, asset management by regulation at Article 7, Article 8, Article 9 and Article 10 This Information.

What? 7. Manage loans

1. The construction fund and the Board of the Board of the Fund approve the loan Regulation to manage the prescribed loans at the Digital Protocol. 138 /2007/NĐ-CP And the digital decree. 37 /2013/NĐ-CP .

2. The loan statute must comply with regulation at the Digital Protocol 138 /2007/NĐ-CP, Number Protocol 37 /2013/NĐ-CP and include the following basic content:

a) The field, subject and condition of lending to each form of loan, including: direct loan, loan trusts and capital loans;

b) The term, interest rate, the lending limit for each form of loan; the rights and responsibilities of the parties;

c) The regulatory process, the authority decides to lend and guarantee the loan;

d) The form of loan guarantees, asset management mechanisms guarantee;

) Direct contracts for loans, loan trusts and loans;

e) The solution process, which oversees the loans and extracts the credit risk prevention;

g) Process and jurisdiction handling risk.

3. For the form of loan capital: Contract contracts are agreed by members of the contract but must include the following principal content:

a) Name, address, and to the law of the members of the members of the capital,

b) The principal information about the customer and the loan project;

c) The form of loan; the total amount of capital loans; the lending level of each member to the capital; the loan rate for each loan;

d) The solution form, the interest of interest and the root of capital loans;

Asset assurance and management assurance assets; asset processing mechanisms guarantee when the customer does not pay the proper debt;

e) the rights and obligations of the participating members for capital loan;

g) The form of risk processing in the process for capital loans; dissolving the disagreement between participating members for capital loans;

h) The previous inspection mechanism, during and after a capital loan.

What? 8. Manage Direct investments

1. The Building Fund and the Board of the Board of Directors approve the Direct Investment Regulation to manage the direct investments by regulation at the Digital Protocol. 138 /2007/NĐ-CP, Number Protocol 37 /2013/NĐ-CP .

2. The Direct Investment Regulation of the Fund must include the following basic content:

a) the field, subject, condition, form, direct investment limit;

b) The process of building, appraisal, jurisdiction determines the direct investment method;

c) Process execution, monitoring, effective assessment of direct investment;

d) Additional investment process, partial transfer or whole direct investment capital;

The risk of extracts the risk;

e) Process and jurisdiction handling risks.

3. The Case Fund that contributes to the development of the project business under the rule of law to manage and implement a single investment project, the capital's capital contribution is included in the total amount of direct investment and must comply with the regulation of the sector. region and direct investment limit at the Digital Protocol 138 /2007/NĐ-CP And the digital decree. 37 /2013/NĐ-CP.

What? 9. Management of capital gains into business

1. The Building Fund and the Board of the Board of Directors approve the Capital Contributs Fund to establish an enterprise to manage the financing of established business in accordance with the Digital Protocol. 138 /2007/NĐ-CP, Number Protocol 37 /2013/NĐ-CP and other rules of law.

2. The business that contributes to the establishment of the business includes the following basic content:

a) the field, subject, condition, form, capital of capital;

b) The process of building, appraisal, jurisdiction determines the contribution of capital;

c) Capital contributions, additional capital contributions and partial transfer or total contribution;

d) Management processes, supervising processes, evaluating capital efficiency; in which include the running of a specialized cadre or a business management task.

What? 10. Asset Management fixed

1. The foundation for the construction of the Building Investment Management, procurement and management of fixed assets, the Board of Directors for the Management of the Foundation approved by regulation at the Foundation's Charter and Operations.

2. Investment, construction, fixed property procurement of the Fund:

a) The authority to decide the investment project, construction, procurement of fixed assets of the Regulation Fund at the Foundation ' s Organizational And Operational Charter;

b) The order, the investment procedure of construction, procurement of property fixed by the rule of law on investment management, construction. The Fund is responsible for buying property insurance in accordance with the rule of law;

c) The investment, vehicle procurement travel to the operational service of the applicable Fund in accordance with the level of the state owned by the State of 100% of the charter capital.

3. The principle of depreciation, management, use and time of depreciation of assets fixed by the Fund to implement the provisions of the fixed asset depreciation applied to the state owned by the State owning 100% of the charter capital.

4. lease, mortgage, fixed asset grip:

a) The Fund is entitled to rent, mortgage, fixed property fixed by the principle of effective, preserving and developing capital under the rule of law;

b) The grant of the authority to approve the investment project, construction, procurement of fixed assets of the Fund is to grant the decision to lease, mortgage, hold fixed assets.

5. Liquor, concession, sell fixed property:

a) The Fund is entitled to the sovereign rights of concession, the fixed asset liquism, the technical obsolete, has no need for use or inusable;

b) The grant authority approx the investment project, construction, fixed asset procurement of the Fund is the authority to decide the liquoration, concession, sale of fixed assets;

c) The order, the liquoration procedure, the fixed asset sale of the Fund implemented by the rule of law applicable to the state-owned enterprise 100% of the charter capital.

6. Check out the asset and reassess the fixed assets:

a) The fund must hold a periodic or groundbreaking inventory to determine the number of fixed assets in the cases: When the accounting key is to set up a financial report of the year; after the disaster, the enemy or for some reason caused the Fund ' s property to fluctuate; according to the the regulation of the state agencies has jurisdiction;

b) For the inheritance property, the lack, which must determine the cause, the responsibility of the organization and the individual is relevant and determine the extent of the material compensation by the regulation. The fund performs the loss of property and property losses following the statutory inventory of the state-owned business 100%;

c) The fund makes reassessment of the fixed assets under the decision of the state authority to have jurisdiction or other cases under the rule of law;

d) The reassessment of fixed assets and handling of the problem of the arbitrate increases or decreases the value due to the reassessment of the property made by the rule of law.

Item 2

MANAGEMENT OF CAPITAL AND PROPERTY ASSETS

What? 11. Principles of Mandate Capital

The Fund is given a mandate from the prescribed sources at Article 23 of the number 138 /2007/NĐ-CP And it ' s an eight-article Protocol. 37 /2013/NĐ-CP . The management of the trust capital must follow the following principles:

1. The receiving of the trust capital must be specified in particular at the contract or the fidget document (later known as a commission contract), which guarantees compliance with the provisions of the law and includes the specified content at Article 12 of this Information. The Fund's Trust operation must ensure no impact on other activities according to the mission function of the Fund.

2. The trustee capital is not included in the operational capital of the Fund. Trustee and property capital forms from the trust capital (if any) are accounted for and managed separately from the operating capital and property of the Fund.

3. The Fund is responsible for the construction of the trust capital management process, the Board of Directors for the approval of the Foundation approved prior to implementation. The managed capital management process must include basic content:

a) the process of receiving and managing the trust of the trust;

b) the rights and responsibilities of the parties;

c) The authority to approve, the principle of contracting and the principal content of the trust contract.

What? 12.

The trust contract is regulated by the party and the Fund (the trustee) and includes the following basic content:

1. Name, address, legal status, the legal representative of the trust party and the trustee (Foundation).

2. Trust purposes; the mandate content includes: loan trusts or investment trusts.

3. The amount of capital trusts; the mandate deadline; the mandate fee.

4. Subject of the beneficiary; responsibility for appraisal and oversight of trust operations; responsibility for handling the risk of the trust party.

5. The form of payment of the trust fee and termination of the trust contract.

6. Rights and obligations of the parties; handling cases of termination of the trust contract before the deadline; treatment of breach of contract.

7. Other content due to the parties agreement is consistent with the rule of law.

Chapter III

SALES MANAGEMENT, COST

What? 13. Other Revenue and Income

Fund sales include:

1. Revenue Activity Revenue:

a) Thu from direct investment activity;

b) Thu from the creation of business capital;

c) Thu from operating the transfer of direct investments, which contributes to the establishment of business;

d) Capital loans, including loan capital in the form of capital or loan trust;

) Income Inequality by the state budget;

e) Draw interest in post-investment interest on a specified project in accordance with Article 5 Article 1 of the Digital Protocol 37 /2013/NĐ-CP;

g) Revenue to trust under the trust contract;

h) The operational fee organizes capital mobiles for the local budget under the mandate of the Provincial People ' s Commission (if any);

i) From other business activities.

2. Revenue from financial activity:

a) Draw interest in deposit;

b) Thu from the property lease operation;

c) Draw a price arbiter (if any);

d) From other financial activities.

3. Other income:

a) Draw from liquoration, concession to property;

b) The arbiter arbitrate due to collateral processing, assets formed from the borrower were owned by the Fund when the investment owner failed to pay the debt and assigned the Fund to minus the debt (if any);

c) Procurement Compensation Compensation; debt collection has been deleted;

d) To pay for a breach of the economic contract;

) The reserve income for risk-risk forecosure (number must be lower than the number cited) but does not write down the cost under the law of the risk-to-risk extraction;

e) To collect the debt that must now have lost the owner or failed to determine the creditable creditless;

g) Other legal income.

What? 14. Revenue of Revenue

1. For the income from the lending activity:

a) The fund of interest payments must be obtained from the loan operation in the term to the loan interest rate for the assets that are classified as the standard enough debt not to extract the specific risk project under the regulation of the State Bank of Vietnam for the loan. Credit organization, foreign bank branch.

b) For the amount of interest that arise in the term of the other loans except the regulation at Point a, this clause is not calculated at the revenue, the Foundation performs the diplomatic tracking to the general; when it is obtained, the accounting is in operating revenue. A job.

2. For deposit revenues: is the interest that has to be collected in the period.

3. For income from direct investment activity, which contributes to the establishment of a business: as dividends, profit is divided when there is a resolution of the shareholders ' Congress or the split decision of the parties that make up the business or decision of the competent grant. The Fund case performs a direct investment of 100%, while directly managing project investment operations, income from direct investment activity recorded during the same revenue term, the cost of direct investment activity.

4. For the exchange rate revenues due to the reassessment of foreign currency and gold, the Foundation performs by regulation at accounting standards and existing law regulations.

5. For revenue from another activity: revenue is the full amount of product sales, goods, services supply in the period being paid by the customer after subtracting (-) the trade discount, the rebate of goods sold and the sale value paid off. (if there is a valid certificate), it is not distinguished or uncollected.

What? 15. Cost types

The operating costs of the Fund are all of the expenses that arise in the period related to the Fund ' s operations, including:

1. Career operating expenses:

a) Cost of interest and career fees arise for the capital of mobiles;

b) The cost associated with lending activities (including forms: direct loan, loan trusts and loan capital trusts), direct investment, corporate corporate capital;

c) The cost associated with the mandate of trust and trustee;

d) The cost of capital mobiling activities for the local budget under the mandate of the Provincial People ' s Commission (if any);

) Details of the prescribed reserve at Point 4 Article 6 This message;

e) Cost of business risk insurance and other types of business insurance according to the rule of law;

g) The cost of property losses;

) Cost arbitrates (if any);

i) Other operating expenses.

2. Cost of management:

a) The genus in assets is: fixed property depreciation in accordance with the regulation of the law; the lease of the office of work, the rent of fixed assets; the maintenance limb, repair of the property; the procurement of tools, instruments; property insurance;

b) Chi for employees: salaries of salaries, wages; salaries: social insurance, health insurance, unemployment insurance, human accident insurance, trade union costs; shift spending; labor protection; costs of trading; and labor. animal; annual holiday spending and other expenses for employers by law to the state owned by the state, which owns 100% of the charter;

c) Chi for management and service activities: power, water, telephone, materials, printed paper, stationing; consulting, audit; commission, broker, broker, trust; expert and foreign exchange; scientific research, innovation research technology; training, career coaching; improved initiative spending, increased labor productivity, cost savings; costs for environmental protection, agency protection; propaganda, advertising, marketing; conference spending, reception, dedication, dedication, and more. The rules of the law, the law of the law,

d) The subgenus to the members and duties of the Board of Management, Member and Member of the Foundation Control Board and other titles (if any);

) Other management costs under the rule of law.

3. Other expenses:

a) The cost of the concession, liquing the asset (if any) includes the remaining value of the fixed assets sold by the liquorated liquation; the cost of handling the property losses after it has offset by other sources according to the regulation;

b) The penalty costs are due to the violation of the economic contract;

c) The cost of the execution, the charge of the execution;

d) Chi for social work in accordance with the rule of law;

) Expenses for the recovery of deleted debts, the cost of recovering bad debt;

e) The cost of the debt recovery service fee for organizations is allowed to carry out the debt recovery service under the rule of law;

g) The cost of the association of occupations in and out of the country where the Fund is involved in the rule of law;

h) The amount of the revenues accounted for but the actual uncollected and unaccounted for revenue of revenue;

i) The debts to pay, have determined the loss of owners and the accounting to the income but then determine the creditor;

l) Other expenses by law.

4. The cost of regulation costs 1, 2 and 3 of this Article is done by the rule of law on the state-owned business that owns 100% of the charter capital. The law of unregulated law applies the Internal Expenditure Statute by the Board of Management. The Foundation Management Board is responsible for issuing standards of compliance, effective, and effective standards.

What? 16. The principle of recording and managing expenses

1. The cost of the Fund is that the expenses must be in fact spending during the Fund 's activities related to the Fund' s operation.

2. The costs that are credited to the operating costs of the Fund must comply with the appropriate principle between the revenue and the cost and have sufficient bills, the validity, valid under the rule of law.

3. Cost of Cost Management:

a) The Building Fund and the Board of the Board of the Approval Fund, enacted the Internal Expenditure Statute and the appropriate cost norms for each stage and comply with the regulation of the existing law.

b) For non-mode, unresolved expenses, the provisions that govern the stipulation at the Article 4 Article 15 This message, the Fund must determine the responsibility of the organization, the individual involved in order to present the competent authorities. A jury.

c) The fund is not calculated at the expense of the following:

-What are you doing?

-The losses have been supported by the State or the insurance agency, the party causing compensation damages;

-The administrative violations of the administrative violation by which individuals have to pay in accordance with the rule of law include: violations of the traffic laws, the violation of the business registration regime, the violation of the statistical accounting regime, the violation of tax laws and administrative violations. It's different

-Articles related to activity under the function of the Fund;

-There are no reasonable, valid expenses.

-The expenses are due to other sources of funding.

What? 17. Revenue of Revenue, Cost

1. Every year, the Fund is responsible for reporting the Fund Management Council through and the Provincial People ' s Committee approx the report arbiter-arbiter.

2. The expenses that exceed the stipulation at Clause 4 Articles 15 This April and are not approved by the Provincial People 's Committee must export the funds from the Fund' s accounting book, at the same time determining the organization ' s responsibility, the individual associated with approval. Browse for the competent authorities to decide the compensation method beyond the rating.

Chapter IV

MANAGING INCOME INEQUALITY

What? 18. Deflation Deflation

1. The fund ' s cost of income is the difference between the total revenue and the total cost under the regulation at Article 13 and this Article 15.

2. The Fund does the obligation to the state budget by the regulation of the law on taxes (if any).

What? 19. Distribution of income inequality

The Fund ' s income inequality is distributed by regulation at paragraph 5, Article 40 of the Digital Protocol 138 /2007/NĐ-CP, following the following order:

1. Bounds of vulgate income gradient up to the previous year (if available).

2. Except for the fines due to the violation of the Fund ' s liability after the exclusion of the compensation section of the institutions, the individual is concerned by the rule of law.

3. Quote 10% into the financial reserve fund; when the financial reserve balance of 25% of the Fund's actual capital is no more.

4. The difference in the amount of difference after having subtracted the provisions at paragraph 1, 2 and 3 This is quoted in the following order:

a) Quote a 30% minimum in development investment fund;

b) The executive management of the Executive Board pursuits to the effective classification of the operational effectiveness of the Regulation Fund at Article 27 This article, the specific quotation is as follows:

-The A-rating fund is given a maximum of no more than 1.5 months of the fund ' s implementation of the Fund Executive Board;

-The Fund B rating is given a maximum of no more than 1 month the implementation of the Foundation Executive Management Board;

-The C rating fund is not to be cited as the Executive Management Board;

-The fund applies the month-imposed food months by regulation to the state-owned business that owns 100% of the charter capital.

c) The maximum maximum of 3 months of salary is present in the reward fund and the welfare fund. The specific quotation according to the results of the effective classification of activity stipulated at Article 27 of this, namely:

-The A-rating fund is given a maximum of no more than 3 months of pay for the 02 reward funds and benefits;

-The B rating fund is given a maximum of no more than 1.5 months of pay for the 02 reward funds and benefits;

-The C-rated Fund is given a maximum of no more than one month's pay for the 02 reward funds and benefits;

-The fund applies the month-imposed food months by regulation to the state-owned business that owns 100% of the charter capital. The distribution rate for each reward fund, the welfare of the governing council.

d) The remaining income inequality is added to the development investment fund.

What? 20. Manage and use funds

1. The authority decides the citation of the funds raised by the Board of the Fund to decide after the approval of the provincial People ' s Commission.

2. The purpose of using the existing implementation funds at paragraph 6 Article 40 Protocol 138 /2007/NĐ-CP And that ' s the sum of 15. 37 /2013/NĐ-CP.

3. The Building Fund, which takes the participants ' participation opinion, the Fund Corps and the Board of Directors of the Fund for the approval of the Award for Praise and Management Regulation using the funds.

Chapter V.

OPERATIONAL PLANNING, FINANCIAL PLANNING AND ACCOUNTING REGIME, STATISTICS, FINANCIAL REPORTING AUDITS, AND FINANCIAL PLANNING.

Item 1

OPERATIONAL PLANNING AND FINANCIAL PLANNING

What? 21. Operations Planning and Financial Planning

1. Base to the strategy, the operational orientation is approved by the Provincial People's Committee, the Operations Planning Fund, the annual financial plan of the Board of Directors.

2. The operational plan, the financial plan consisting of the specified basic content at Annex 1, Annex 1a and Appendix 1b attached this message.

3. Process approx and enact operational planning and financial planning.

a) Before December 1 annually, the Fund Management Council reported the People ' s Committee of the Provincial Planning Planning and Financial Planning of the next year;

b) After the official written opinion of the Provincial People's Committee, the Fund Management Board approx the operational plan and financial plan as the base for implementation and evaluation of the operational effectiveness of the Regulation Fund at Article 27 of this Information.

Item 2

ACCOUNTING MODE, STATISTICS, FINANCIAL REPORTING AUDITS

What? 22. Accounting Mode, Statistics

1. The Foundation does the accounting regime, the prescribed statistics of the existing law, in full, timely, honest, accurate, objective, and financial activities.

2. The Fund ' s fiscal year begins on 1 January and ends on December 31, the annual calendar year.

What? 23. Financial reports and other reports.

1. At the end of the accounting period (quarter, year), the Foundation must establish, present and submit financial statements and statistical reports under the rule of law. The Director General/Director (Director) Foundation is responsible for the accuracy, honesty of these reports.

2. Reports:

a)

-The balance sheet.

-Report operational results;

-Money transfer report;

-Report of the equity volatility situation;

-The theory of financial reporting includes regulatory content at the local development investment fund accounting regime;

-Other reporting, including: Direct Investment Intelligence Report; report of a loan situation; report the capital to enterprise formation; report the debt classification and extract of the risk reserve by Annex 2, 3, 4, 5 Attachments of this Information.

b) Report:

-All reports stipulate at this point.

-Report results of the year's financial audit.

-The report classified the results of the Fund ' s operational results by regulation at Article 27 of this article;

-Report: Report of the Financial Procurement Situation; report the situation to the state budget; report the distribution of the income inequality and the use of funds by Annex 6, 7, 8 of this information.

3. The deadline to send the report:

a) The quarterly report is sent after 45 days from the end of the quarter;

b) The annual report is sent after 90 days from the end of the fiscal year;

c) The results of the Fund's Financial Reporting audit results conducted by the independent auditor organization and report the most-sent operational efficiency assessment after 120 days from the end of the fiscal year.

4. The location of the report:

The report stipulated in paragraph 2 of this was sent to the Provincial People's Committee, the Ministry of Finance, the Department of Finance and the State Bank of the provincial branch, the city.

5. The Fund is responsible for providing a report of the breakthrough at the request of the provincial people ' s commission, the Ministry of Finance, the Department of Finance and State Bank of the provincial branch, the city in the case of need.

What? 24. Audit and publicly report financial statements

1. The Fund ' s annual financial report must be audits by an independent audit organization in accordance with Article 2 Article 41 of the Digital Protocol. 138 /2007/NĐ-CP.

2. Every year, the Head of the Control Board of the Board of Directors selects an independent audit organization established and operates in Vietnam to audit the Fund's Financial Reporting.

3. The Control Board of the Fund for Testing, Control pursuits to the approval of the accounting finance regime at the Fund and the businesses owned by the Foundation 100% of the capital and report the results of the control test to the Fund Management Board.

4. The Fund performs financial public pursuits under the rule of law.

Chapter VI

PERFORMANCE REVIEW

What? 25. Only review operational efficiency

1. The Fund uses the following indicators to evaluate the operational efficiency.

a) Only 1: Revenue and other income;

b) Only 2: Deflation Deflation and Ratio Difference on equity;

c) Only 3: The bad debt ratio on the total of debt (including the payout: direct loan, loan trusts and loan capital);

d) Only 4: The situation of acceptance of the regulations of the regime, the law policy.

2. The specified indicators at Point a, b and c 1 This Article is defined on the basis of the financial reporting and periodic statistical reporting by regulation at Article 23 of this Information.

3. When the calculation of the specified instructions at this 1 Article, the Fund is excluded from the impact factors:

a) Due to the cause of the impossible objective (e.g., natural disasters, epidemics, war);

b) Due to the State ' s policy regulator or volatility of the market as a major influence on the revenues and operational situation of the Fund;

c) Due to the Foundation to implement economic-social goals under the direction of the competent authority.

What? 26. Principles and methods of evaluating effective indicators of action.

1. The evaluation and classification of the regulations specified at Point a, b and c 1 Article 25 This message is made in accordance with the principle of comparison between the results made with the plan, the objective, the mandate granted by the Provincial People's Committee at the operational plan. The fund's financial plan. Evaluation and rating indicators must be registered from the first quarter of the year of planning and not to be adjusted in the implementation year.

2. The method of evaluating specified standards at Point a and b 1 Article 25 This message is performed as follows:

a) rank A when only the execution is equal or higher than the planned plan;

b) Type B when the target is only lower but a minimum of 90% relative to the planned delivery;

c) Rating the C when the exercise is only done below 90% of the planned plan.

3. The method of evaluating the regulation specified at Point 1 Article 25 This message is done as follows:

a) rank A when only consumption is lower than the planned plan is delivered;

b) Stack up B when the execution is made by the assigned plan;

c) Rating the C when the execution is only higher than the assigned plan.

4. The method of evaluating the regulation specified at Point 1 Article 1 Article 25 This message is performed as follows:

a) Rating A when the Fund does not have the authority ' s conclusions of the violation of the provisions of the existing law;

b) Stack up B when the Fund is to be treated for administrative violations in the acceptance of the laws of law;

The C rating when the Executive Board member has a violation of the law in the course of the Fund's mission to the point of being prosecuted for criminal responsibility.

What? 27.

1. Every year, based on the regulatory standards at Article 25 of this and the assessment method, which ranks each of the specified standards at Article 26 of this, the Fund for the resulting result is as follows:

a) The Fund classification A when there is no Type C rating, in which only 1 and only the 4 are ranked A.

b) The C-type fund when there is only 1 or the remaining indicators to type C.

c) The B-type foundation when not classified A or type C.

2. The report rating results must be approved by the Board of Management and the Provincial People's Committee.

Chapter VII.

THE RESPONSIBILITY OF THE ORGANIZATIONS INVOLVED

What? 28. Ministry of Finance

Sump, evaluate the deployment and policy approval to complete the financial management regime on the Fund.

What? 29. The responsibility of the Provincial People ' s Commission

1. Make provisions for regulation at paragraph 1 Article 1 Resolution No. 1 37 /2013/NĐ-CP and other responsibilities stipulated at the Digital Protocol. 138 /2007/NĐ-CP And the digital decree. 37 /2013/NĐ-CP.

2. Directed, monitor the Management Council and the Fund for the implementation of the financial mechanism by regulation at this Smart.

3. Appropriate the provisions of the Charter ' s charter by regulation at this Article 3.

4. Appropriation of capital raising, lending, direct investment, capital formation, investment, procurement, fixed asset liquoration and jurisdiction of the jurisdiction of the Provincial People ' s Provincial Committee under the rule of law and Organizational Regulation and Operations. It's the Foundation.

5. With the opinion of approval of the annual Procurement Arbiter report in accordance with Article 17 of this.

6. Approval of the funds to extract funds for the specified income arbiter at Clause 4 Article 19.

7. With the opinion of approval of the Fund ' s operational plan and financial plan by regulation at Article 21 of this Smart.

8. The approval of the report classified the results of the Fund ' s operational results by regulation at Article 27 of this message.

9. The organization of the inspection works, examining the financial situation of the Fund.

What? 30. Fund Management Board

1. Implemation of regulatory responsibilities at Article 37 Digital Protocol 138 /2007/NĐ-CP and other responsibilities stipulated at the Digital Protocol. 138 /2007/NĐ-CP And the digital decree. 37 /2013/NĐ-CP.

2. Take, manage, and use budgetary efficiency and other resources provided by the State for the Fund; the Provincial People 's Commission governs the Fund' s charter capital regulatory capital to decide or approve, the Provincial People ' s Assembly decided on Monday. according to the authority.

3. The Provincial People ' s Committee issued a decision on the minimum loan interest rate of the Fund by Regulation 5 Article 1 Resolution No. 1. 37 /2013/NĐ-CP.

4. The Provincial People ' s Committee issued the portfolio of economic infrastructure-social infrastructure-the priority of local development under regulation at Clap 2 and Clause 4 Article 1 Decree No. 1. 37 /2013/NĐ-CP

5. Decision of direct investment, lending, capital formation to the devolve business of the Provincial People's Committee; the decision to send a representative portion of the capital that contributes to the business that is funded by the Fund in the scope of devolve jurisdiction;.

6. Decided the planned salary fund, which decides to fund the employment of the worker after the approval of the Provincial People's Committee on the basis of a wage mechanism, the company's bonuses for the LLC a member of the state owned by 100% equity.

7. The wage fund decision, remuning of the plan, salary cap, remuning for the management officer; the Provincial People ' s Committee approx the pay fund, the remuning wage, the annual bonus fund for the management official according to the wage mechanism, money This is a company owned by a state owned by 100%.

8. The Provincial Committee of the Provincial People's Committee reports that the Fund's operational effectiveness rating; the fund's arbitrate decision; the development of the development investment fund, the financial reserve fund, the Executive Management Board, the Foundation's benefit, benefit fund.

What? 31. Power and Authority responsibility

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

2. Build the Annual Decision Report and perform the annual Fund evaluation and rating of the annual Fund under the rule of law.

3. endure the management, examination, supervision of the Provincial People's Committee, and local authorities under the rule of law.

4. Take charge of management, use, preserve capital and property under the rule of law.

5. Board of the Fund ' s Business Operations Regulations on the basis of the current regulations of the State and the Rules of Operations issued by the Board of Management.

Chapter VIII

THE ORGANIZATION.

What? 32.

1. This message has been in effect since April 12, 2014.

2. This information replaces the Digital 139 /2007/TT-BTC November 29, 2007 of the Ministry of Finance guidelines for the financial management mechanism of the Local Development Investment Fund.

3. Chief Financial Officer, Chief Financial Officer of banks and financial institutions, the Chief Financial Officer of the Ministry of Finance, Chairman of the Provincial People ' s Committee and Local Development Investment Funds and organizations, individuals are involved in the financial and economic development of the Ministry of Finance. in charge of this private practice.

KT. MINISTER.
Chief.

(signed)

Nguyen Industrial