CIRCULAR on management rules, using the revenues from the project management activities of the owner, the management of capital projects using the State budget and capital Government bonds _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget No 1/2002/QH11;
Pursuant to the Decree of the Government: No. 12/2009/ND-CP dated February 12, 2009 about project management of construction works; No. 83/2009/ND-CP dated 15/9/2009 about modifying, supplementing a number of articles of Decree No. 12/2009/ND-CP dated February 12, 2009 on the management of government investment project construction; No. 112/2009/ND-CP on December 14, 2009 on the management cost of construction works;
Pursuant to Decree No. 43/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the tasks, organization, staffing and financing for public business units;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Done no. 7092/VPCP-KTTH on 11/9/2012 of the Government offices about the salary mode of management of construction projects using the State budget; No. 10661/VPCP-KTTH on 26/12/2012 of the Government offices of the autonomous mechanism for the financial management of the project construction;
At the suggestion of the Director of the investment;
The Minister of Finance issued a circular regulating the management, using the revenues from the project management activities of the owner, the management of capital projects using the State budget and Government bond capital, Chapter 1.
GENERAL PROVISIONS article 1. Scope and object adjustment 1. Scope: this circular regulates management, using the revenues from the project management activities of the owner, project management (hereafter abbreviated as PMU) of investment projects using the State budget and capital Government bonds.
2. Subject to: The owner, PMU, the organizations and individuals related to the management, use, inspection, testing, auditing, control the payment with respect to the revenues from the project management activities of the owner, the project management of the projects using the State budget and capital Government bonds.
3. consulting business when doing contract project management consultants register with investors, other PMUS not subject to this circular.
Article 2. The revenues from the project management activities the revenues from the project management activities of the owner, the PMU will include: 1. Revenues from the cost of project management, business management planning, cost of construction investment in total investment of the project is the management interface and follow the decision of the authority. This calculation of revenues into investment cost of the corresponding projects. Salary according to the regulations on the management of the cost of the current investment.
2. Revenues from contract to provide investment consulting services build for investors (if any) under the provisions of the law on investment management and construction. The revenues are not included in the investment cost of the project was entrusted to manage. Income under the contract is signed, not contrary to the provisions of the law.
3. other revenues: collect money sell bid and legal fees (if any). The revenues are not included in the investment cost of the project was entrusted to manage. No specific level of income is contrary to the provisions of the law.
Article 3. Project management group 1. Group I: is the management of investment projects due to the investor decided to manage a project or a number of the owner and are not eligible for the provisions in paragraph 2 of this Article (hereafter abbreviated as PMU group I).
2. Group II: is the project management professional construction investment by the Minister, the Ministerial agency heads, heads of other central agencies, heads of government agencies, the Chairman of the provincial people's Committee, the people's Committee Chairman and Director of the Department of provincial branches to form (hereafter abbreviated as PMU Group II) to manage the many projects of the owner, at the table or field and have the following conditions: a) Have independent legal personality; There is a tight organization and accounting organization in accordance with the accounting Law;
b) are eligible on the capacity of project management, consultancy in investment and construction activities; granted decided to allow service providers to build investment consultant for the other owner under the provisions of the law on management of project construction investment;
c) self assured the full operating cost of the unit from the source project management costs, the costs of operating consulting construction of the assigned projects management; revenue from the consulting contract project management consultancy contract, investment in the construction activities for the other owner and other legal income;
d) voluntary scheme, the Building Authority considers the decision making mechanism of financial autonomy as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the tasks, organization , payroll and finance for business units.
3. Owner, PMU group I made the estimate, settlement income as defined in section 1 of chapter II of this circular. PMU Group II made the estimate, settlement of the annual income as defined in section 2 Chapter II to this circular.
Article 4. Investor accounting regime, PMUS done in accounting circulars applicable to the unit owner; of which: 1. Revenues from the implementation of project management and implementation consultancy jobs in construction investment projects are delivered according to the decision of the authority on accounting funds investing in the construction of the project.
2. Revenues from operations to provide services through the economic contract and other accounting revenues on sales of PMU.
Article 5. Transaction account 1. Owner, PMUS open trading account to reflect the revenues and expenses from the project management activities according to the provisions of the law on the State budget and related legislation. Owner, PMU to manage multiple projects are opening an account in a capital payment agency to receive revenues from the project management activities of all assigned projects.
2. payment authority payment investment costs from project management activities according to the estimation by the PMU, owner approval, payment mode of capital, financial management mode and the specific provisions of this circular.
3. PROJECT MANAGEMENT BOARD contains the service activity was opened deposit accounts in the Bank or the State Treasury to reflect the revenues and expenses of the operation of the service.
Article 6. Service with the State budget have PMUS revenues from the sale of tender and active advisory service for the investor, other PMUS must perform the registration, submission of full taxes, charges and fees; exemption, tax relief under the provisions of current legislation on taxation.
Article 7. Management and use of the property purchase, manage, use the property project management service made under the provisions of the law on management and use of State property and related laws. Owner, PMU group I follow the rules of management, use of State assets in State agencies. Group II PMUS done according to regulation on management, use of State assets in the public, financial autonomy.
SPECIFIES the ITEM 1. For the INVESTOR and the PROJECT MANAGEMENT group I article 8. Estimating incomes and expenses of project management 1. Owner, PMU manages a project has a total investment of less than or equal 15 billion is not formed and browse the estimation of incomes and expenses of project management; but must comply with the content of the genus stipulated in article 10 of this circular and do not exceed the prescribed level of criticism.
2. Bases of specific conditions of the project, the investor decided to establish and approve a general estimation for both owner and used or created and the PMU browser 2 estimation of incomes and expenses of project management for the owner and the PMU for convenience use.
3. The basis for estimating revenues, project manager a) investment decisions; the decision to approve the plan; the decision to establish the PMU;
b) the revenues stipulated in article 2 of this circular.
c) quota regulations quoted the cost of project management, cost consultancy and construction of projects using state capital;
d) payroll Table of project managers under model number 03/DT-MANAGING PROJECTS attached, which clearly defines the list of officials directly involved in the project management of under 3 categories: paid officials from the project, contract-paid officer, Chief Officer of project management.
DD) regulations on current financial management for State agencies and the public;
e) other necessary bases of the project.
4. content revenue estimation, project management consists of 2 parts: income and expenditure estimation estimation. Article 9. Estimation of content currency 1. Identify the sources that are quoted according to each project: identifying the source currency quoted by each project assigned to records management on model No. 01 (i)/DT-QLDA-project-revenue worksheet (attached). Model No. 01 (i)/DT-QLDA created specifically for each project (i) running from 1 to n, as follows: a) to base the total investment of the project was approved and the norm quoted costs of project management or management costs planning profession according to the text published by the authority competent to determine the costs of project management or business management costs service planning of projects (as GQLDA). The case of the projects have no norms in the text published or only do preparation work for the project, the extract under estimation by the level assigned to the browser. For ODA projects if the project agreement has specific rules about funding levels project manager then follow the agreement.
b) to base the total investment of the project was approved and the norm quoted investment costs to build according to the text published by the authority competent to determine the investment costs of building by the owner, PMUS done (as GTV). Consulting expenses case no norms in the text published the estimate according to the regulations.
c) identify specific spending for the tasks in the project management costs that the owner, need to hire consultants PMUS done (as GTTV).
d) funding project management part owner, PMUS are used according to each project management process throughout the project (written as GQLDA (SVO)) is determined by the following formula: GQLDA (SVO) = GQLDA + GTV-GTTV) specific Division: the owner is used, the part used by the PMU. The funding split rate corresponds to the rate of duty, responsibility assignment between the investor and the PMU; because the owner decided after agreement consistent with the PROJECT MANAGEMENT BOARD on the basis of assigned duties are stated in the decision establishing the PMU or text assigned.
e) expected allocation of costs for project management in implementing the project.
2. Estimating currency plan year under model number 02/DT-MANAGING PROJECTS attached, which clearly define: the funds years ago shifted, sources from the assigned project manager, revenue from advisory services activity after deducting the taxes payable (if any), revenues from sale of bid and other legitimate sources of funding (if any); The total funding is used, the estimated cost had used in previous years, the funding is expected to use in planning, funding to use the following year.
Article 10. Genus estimation content estimation of content owner, PMUS are recorded in the form of 4/DT-MANAGING PROJECTS, including specific expenditures as follows: 1. salary: a Genus) Genus of salary scales according to the assigned salary Fund; long term contract salary for individuals who are paid from the project according to the decision of the authority and the State's current regulations on wages.
b) extra income: total base funding levels of project management used in order to estimate and balance the costs according to the provisions; cases save other expenses (also chi Leung), after the layout enough 18 expenses in estimation under the provisions of this guarantee the right audience and regulatory regimes; the owner and management of the project is spent on extra income for those paid from the costs of project management by adjusted number system as follows:-for PMU construction Group B and Group C not more than 1.1 times the wage fund by base salary applicable to officers , public servants;
-For PMU vital construction nationally and the PMU has construction project management group A not too 1.7 times the wage fund by base salary applicable to public servants.
c) Investor, building regulation PMUS spend extra income towards tied to volume, task assignments, the level of finish work, guaranteed to attract highly qualified workers and the reasonable correlation with the salary of public servants in the same units; supply management agency report on the decision or written approval before enacting regulation.
2. Spend public money to pay for contract labor.
3. salary allowances: position, area, attractions, night work, overtime, toxic, dangerous, mobility allowance, accountability, Chief project manager, other allowances as prescribed by law.
a) for overtime allowances to comply with the provisions of the labor law on working hours, rest time and text instructions.
b) for part-time allowance:-project management for public servants was assigned part-time project manager in a PROJECT MANAGEMENT BOARD are entitled to the allowance under the national project management correspond to working time in the project. Extra spending granted part-time project managers a month for a maximum of 50% of the individual salary and salary allowance of one month of that individual.
-The case of officers, civil servants, public employees are assigned part-time in many extra levels of the PMU to manage concurrent projects identified corresponding to the percentage of time worked for each project, but the total allowance level of all the projects make maximum concurrent with 100% of the salary and salary allowance of one month of that individual.
Those who were paid according to the provisions in clause 1 of this article do not enjoy part-time allowance as defined in this paragraph.
4. The genus bonus: bonus frequent, unscheduled bonus (if any) and the costs related to merit. Bonus for personal spending, under the provisions of Decree No. 42/2010/ND-CP on 15/4/2010 of the Government detailing the implementation of a number of articles of the law on emulation, rewarded and amendment, addition of some articles of the law on competition, reward. Quote level estimating spent the maximum bonus equal to 20% of salary Fund according to the ranks of cadres, workers, employees in the payroll and wages are browsing the whole year according to the provisions in clause 1 of article 3 Circular No. 71/2011/TT-BTC on 24/5/2010 of the Ministry of finance instructed the quote created management and use of Funds, emulating, rewarded according to Decree No. 42/2010/ND-CP on 15/4/2010 of the Government detailing the implementation of a number of articles of the law on competition, reward, and the revised text, supplements (if any).
5. the collective welfare Expenditure: payment of vacation, vacation mode, often difficult subsidy, subsidy funds, irregularly difficult medical, patient money.
6. Donations: social insurance, medical insurance, unemployment insurance, if any, funding the Union, filed for the individual to be paid from the project according to the decision of the authority.
7. payment of services Spending: money, money, water, sanitation, fuel, lease vehicles and other services.
8. The genus buy Office supplies: tools, Office Tools, document cabinets, furniture, stationary, labor protection, and others.
9. payment of Expenditure information, advocacy, contact: telephone charges, postal, Fax, Internet, propaganda, advertising, books, newspapers, documents management.
10. The cost of the Conference.
11. the work payments Genus.
12. The cost of hiring: hire vehicles, home work, types of service equipment, hire experts and trainers, the training officer again hire, hiring another.
13. Union: airfares, train, car, vehicle hire, accommodation, allowance money.
14. On: fares, vessel, vehicle, vehicle hire, accommodation, allowance money.
15. The genus property repairs.
16. The costs of purchasing the property for project management: homes, vehicles, fire fighting equipment, computers, computer software, Office machines, other assets.
17. other costs: pay taxes, fees, insurance, media and property, on the other.
18. Prevention: 10% of estimates.
Costs for expenses in this article follow the current regulations for State agencies and business units.
Article 11. Evaluation, estimation of incomes and expenses approved by the Project Manager 1. Investor due diligence, approval of the estimates project spending. The case of PMU management implementation projects for many investors, the investor directly established PMUS done due diligence and approval of expenditure estimation of project management.
2. the records appraisal expenditure estimation of project management: a) text recommended for approval; investment decisions; the decision to approve the construction estimation; the decision to establish the PMU;
b) spreadsheets revenue from project management activities under model number 01 (i)/DT-QLDA;
c) income estimation of project management under model number 02/DT-MANAGING PROJECTS.
d) payroll Tables in form No. 03/DT-MANAGING PROJECTS;
DD) estimated costs spent on project management in the form of 4/DT-MANAGING PROJECTS.
3. content revenue estimation, the assessment of project management a) evaluation of the content of the work, the method of calculation, the fit in the allocation of funds for the year in Active income spreadsheet project management under model number 01 (i)/DT-QLDA;
b) appraise the suitability of the Board estimates revenues in project management under model number 02/DT-MANAGING PROJECTS;
c) appraise the suitability of the content of the genus in the estimation form No. 04/DT-MANAGING PROJECTS with the standards and norms and the current financial regime of the State.
4. Decides to approve the revenue estimation, project management in according to model No. 01/QD-MANAGING PROJECTS are sent to the PMU, the payment authority and the relevant units to perform.
5. During use, the owner, PMUS are proactively adjusted and responsible for the adjustment costs in the range of estimates in the erection. The case of estimating, they must assess and approve the adjusted, added.
Article 12. Settlement currency, Project Manager 1. At the end of early speed is the slowest annual budget on February 28 next year, the owner, set PMU report currency, project manager of the year according to model No. 01/QT-MANAGING PROJECTS; comments confirmation of the payment to the Agency as a basis for estimating, project management, spending the next year; not appraised and approved the settlement.
2. Handle the balance of the annual funding: for the difference the greater revenues, or expenses in the estimation are browser but not yet spent, was transferred to the genus in the years after implementation; at the same time in the form of synthetic 02/DT-MANAGING PROJECTS (Category I – funds years ago switched) to quote estimate for next year.
3. When each project was delivered complete management console, put into use, the cost of project management, business management planning, cost of construction investment of each project is assessed in accordance with the settlement rate (%) or estimates have been approved by the authority in the total investment of the project. The case was assigned to manage a project, to set PMU report project management costs accompanying the spending vouchers under the provisions of the same settlement profile the project complete.
Section 2. For the PROJECT MANAGEMENT GROUP II article 13. The principle of implementing autonomy, responsible for finance
1. Complete the tasks assigned to it. For the operation to provide investment consulting services build must match the functions, duties, in accordance with the professional and financial capability of the unit, do not affect the task's units.
2. Make public, democracy under the rule of law.
3. implementation of autonomy must be mounted with the responsible superior authority directly and before the law about its decision; at the same time subjected to inspection, supervision of the competent State bodies.
4. Ensure the interests of the State, rights, obligations of organizations and individuals, in accordance with the law.
Article 14. Autonomy on the use of financial resources 1. Financial resources of the Group II PMUS is the income specified in article 2 of this circular.
2. Based on the tasks and possibilities of financial sources, for regular expenses prescribed in paragraph 1 article 15 of this circular, the Director of the PMU Group II was decided some management costs, high or low business activity than by the competent State agency rules under regulation internal spending.
3. Pursuant to the nature of the work, Director PROJECT MANAGEMENT BOARD of Group II are stock method decision costs for each Department, subdivisions; Construction investment decisions, new shopping and major repair of the property taken under current rules.
Article 15. Genus content 1. Often genera, including: salaries; the wages paid to workers under contract; salary allowances; genus bonus (regular, unscheduled bonus prize if applicable); the donations under the payroll; public service; Office supplies; payment information, propaganda, communicate; the Conference; diem; the cost of hiring; Union, on; depreciation of fixed assets; repair of the property; the taxes to be paid in accordance with the law and other expenses according to the prescribed regimes.
2. The genus does not regularly, including: the basic construction investment Spending, equipment procurement, property used for project management, major repairs of fixed assets; genus make payroll according to the current mode of the State (if available) and other related expenses.
Article 16. Salaries, wages and income 1. Salary, wages, pay: the cost of wages for the officers and employees shall be calculated according to salary level, the position stipulated by the State.
2. Extra income: the State promotes the increase of PMUS currency, save, make payroll, increased income for workers on the basis of completed tasks, after full implementation of obligations with the State budget; Depending on the results of financial activities in the year, the PMU decided total pay increase in income for workers do not exceed three times the wage fund by base salary applicable to public servants.
The income paid to employees in the unit are made according to the principle: people would have high work performance, contributing much to the rising currency, saves are paying more. PMU Director pay income according to the regulations of the internal unit's spending.
When the State adjusted the regulations on wages, raising the base salary; account the salary level, the Office increased according to the mode specified by the PMU State-secured yourself from the financial source of the unit.
Article 17. Using the results of financial activities in the year after the annual cover the expenses, tax and other regulatory filing, the greater income disparity (if any), PMUS are used in sequence as follows: 1. Extract active development Foundation: 10%;
2. pay increased income for workers;
3. Extract the reserve funds income stabilization (quoted by the Director of the PMU decided under the unit's internal spending);
4. reward Fund, a Welfare Fund. The level of criticism against 2 funds, must not exceed 3 months wages, the wages and the average increase in income realized in the year.
Article 18. Use the funds according to the regulations of the internal spending 1. Active development funds used to supplement capital to build the facilities, equipment, shopping means work, support advanced training for officers, skilled workers.
2. Reserve Fund stable income to spend in the following cases: a) for advance often when first year capital plan has yet to be delivered, no sources or browse the estimation. When planning which was delivered, the estimation be browser or have sources then make refund of income stabilization reserve fund;
b) guaranteed income for workers.
3. reward Fund used to periodically, irregularly for the collective, individuals inside and outside the unit according to the efficiency of the work and achievements contribute to the operation of the unit. Bonus level by the Director of the PMU decided under the unit's internal spending.
4. Welfare Fund used to build, repair works, the benefits for collective welfare activities of workers in the PMU; sudden hardship allowance. Director of the PMU decided the use of funds under the unit's internal spending.
Article 19. Rules of establishment, Executive financing currency, spending 1. Estimating incomes and expenses of PMU: annually, based on the functions and duties to be delegated authority, the Mission of the years of planning, financial spending mode; the resulting base service activities, the situation of financial incomes and expenses of the adjacent five years ago; PMU estimating revenues, spending in the plan according to the model No. 1 (i), 8, 9/DT-MANAGING PROJECTS, 5/DT-MANAGING PROJECTS on supply management agency sent directly for approval. The evaluation, approval of incomes and expenses estimates made according to the provisions of article 11 of this circular; the decision to approve the revenue estimation, project management in the form of 2/QD-MANAGING PROJECTS.
2. Perform the estimation of incomes and expenses: a) for funds spent on regular activities, in the process, the PMU was to adjust the content of the genus, the genus of the genus estimation category groups to suit the actual situation of the unit, at the same time submit the superior authority and payment authority where the unit account to track , management, payment and settlement. The account has not spent or not spent most of the following year was transferred to the estimates continue to spend. b) for funding for occasional activities: when adjusting the group item, task, last year the funding not yet used or not used up, made under the provisions of the law on the State budget and the current Guide text.
Article 20. Settlement currency, spending 1. Ending the year plan, financial reporting PMUS pursuant to the applicable accounting mode for the unit owner, at the same time set the report currency, the governing body approved direct superiors to make the basis of estimating the following year.
The record settlement currency, spending years include: a) text recommended approval of settlement;
b) report currency, in the form of 2/QT-MANAGING PROJECTS;
c) The voucher to spend in the year.
2. Verify settlement currency, regular activities: a) the distribution undertaking project management costs and the expenses of construction investment by the years and years of planning.
b) collating data in report currency, project management plan year under model number 02/QT-MANAGING PROJECTS with approved year estimation or adjusted if available.
c) interrogation about the legality, of the vouchers to spend according to the current rules of the State.
3. Decides to approve the settlement currency, in the form of 3/QT-MANAGING PROJECTS.
4. When each project was delivered complete management console, put into use, the cost of project management, business management planning, cost of construction investment of each project is assessed in accordance with the settlement rate (%) or estimates have been approved by the authority in the total investment of the project.
IMPLEMENTATION article 21. The responsibility of the relevant unit 1. The responsibility of the owner and the PMU group I: a) is responsible for the whole management, using project management costs.
b) made the estimate, appraisal and approval of cost estimation of project management; set the report project management costs, taking the comments confirm the payment agency to report on time and content of the provisions of this circular.
2. The responsibility of the Director of the PMU Group II: a) the responsible superior authority directly responsible before the law for his decisions in implementing the financial autonomy of the unit.
b) approach build self regimes, responsible under the provisions sent to superior bodies.
c) build and operate according to the regulations of the internal spending as for the unit itself ensuring operational costs stipulated in Decree No. 43/2006/ND-CP. d) oversee the Organization of accounting, statistics, manage the property in accordance with the provisions of the law , full, timely reflect the revenues and expenses of the unit in the bookkeeping. Implementation of the rules on reporting, information mode of operation of the unit under the current rules.
DD) make democracy regulation, regulation of public finance under current rules.
3. Liability of a payment agency) is responsible for the control, the payment of the investment project management according to the regulations on capital payment, the right financial management mode of the current state and the specific provisions of this circular.
b) is responsible for screening and verification of funds paid in the year, the residual funds under estimation in model No. 01/QT-MANAGING PROJECTS report project management costs of the owner, the PMU.
4. The responsibilities of the ministries, a local) decision making mechanism of financial autonomy for the PMU qualifies in Group II.
b) regular checking situation management, using the cost of the investment project management of projects using the State budget in the range of management; take measures to treat as prescribed by law for the individual units have the violations in management, using the cost of the investment project management.
Article 22. Terms of implementation
This circular has the effect after 45 days from the date of signing and replacing circular No. 10/2011/TT-BTC dated 26/01/2011 the Finance Ministry's regulation on management, use the project management costs of investment projects using the State budget, circular No. 17/2013/TT-BTC on 19/02/2013 of the Finance Ministry revising paragraph 1 article 6 Circular No. 10/2011/TT-BTC dated 26/01/2011 the Finance Ministry's regulation on management, use the project management costs of investment projects using State budget./.