Circular 04/2014/tt-Btc: Regulation Assessment Complete Project Settlement For Projects Using The State Budget

Original Language Title: Thông tư 04/2014/TT-BTC: Quy định Quy trình Thẩm tra quyết toán dự án hoàn thành đối với các dự án sử dụng vốn Ngân sách nhà nước

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
The CIRCULAR stipulated settlement assessment process project completion for projects using the State budget _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of Government decrees: Decree No. 51/1999/ND-CP on 08/7/1999, issued regulations on investment and construction; Decree No. 12/2000/ND-CP dated 10/5/2000 amending and supplementing some articles of the regulation on investment management and building Decree No. 51/1999/ND-CP; Decree No. 7/2003/ND-CP on 30/01/2003 amending and supplementing some articles of the regulation on investment management and building Decree No. 51/1999/ND-CP and Decree No. 12/2000/ND-CP dated 10/5/2000;
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 on the management of the project construction works;
Pursuant to Decree No. 112/2009/ND-CP on December 14, 2009 by the Government on managing the cost of construction works;
Pursuant to the Decree of the Government: 48/2010/ND-CP on 07 May 2010 about the contract in construction activities; No. 207/2013/ND-CP on December 11, 2013. additional amendments to some articles of Decree No. 48/2010/ND-CP on 07 May 2010 about the contract in construction activities;
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.
At the suggestion of the Director of the investment, the Minister of Finance issued a circular regulating the process of project settlement verification completed for projects using the State budget.
Part I GENERAL PROVISIONS article 1. Scope 1. This circular regulates the process of verification for the settlement projects, the category of complete (or be stopped permanently) using investment capital from the State budget estimates; encouraged to apply this procedure to verify settlement project for the use of other sources of capital.
2. process to perform verification steps include: a settlement) receiving settlement browser profile;
b) settlement assessment;
c) The authority for approval.
Article 2. Application object 1. The Organization, individuals are assigned to receive settlement records, verify payment settlement approval process, project completion for capital projects budget;
2. The organization, individuals are assigned to the inspection, testing, compliance audit process: receiving record-settlement-assessment process of approving settlement projects completed for projects using the State budget.
Article 3. Requirements for the work to verify payment 1. The work to verify settlement must comply with the State's policy mechanism consistent with each period of the project. The Agency chaired recommended undertaking the function body of specialized management review, addressed the recommendations, and problems related to the finalization of projects completed for submission to authority decides to approve the settlement.
2. Report the results verify that settlement must ensure the correctness, honesty, objectivity.
3. the duration of the investigation report completed projects from the date the Agency received enough verification chaired records under the provisions of circular provisions on settlement of projects completed in the State capital of the Finance Ministry.
Article 4. The responsibilities of the parties involved 1. The Agency verifies payment, officials directly responsible for settlement assessment in compliance with the order and content of the assessment step under the provisions of this circular; responsible for the content of the report results verified on the basis of settlement records provided by the owner and report the results of audit projects completed by independent audit or audit State (if any). The Agency verifies payment, direct officers to verify that settlement is not responsible for the accuracy of the volume by the owner and the contractor has experience bringing in report; not responsible for unit cost estimation has to be approved by the authority and unit price winning bid was the decision resembled the decisions, the owner and the contractor agreed in the contract.
2. The contractor independent audit, the auditor is responsible before the law and the owner of the content and the correctness of the data in the report audit results to the finished project on the basis of the profile owner settlement offer.
3. The owner is responsible before the law, the agency assessment of the legal settlement of the settlement profile and the correctness of the data proposed settlement; the accuracy of the volume by the owner and contractor trials put on report; suitability of the unit cost by the owner and the contractor agreed in the contract.
4. organizations and individuals implement assessment, evaluation design, engineering, construction drawing design, estimating, bidding results and who has the authority to approve investment projects, estimation, total (if any) is responsible for the correctness of volume, suitability of the unit cost in the profile report assessment results , evaluation in accordance with the law.
Part II SPECIFIC PROVISIONS chapter I the RECEPTION SEQUENCE BROWSER PROFILE SETTLEMENT article 5. Check the profile 1. When receiving the profile report by the investor, the officer receiving the profile check catalog record, document by the owner against the forwarding record votes according to model No. 01/GHSQT attached to this circular;
2. check the contents of the report form by the owner, collated with the form stipulated in the circular of Ministry of finance regulations on settlement projects completed in the State capital; Thereby clearly define record, missing documents; the material that the owner needs to improve, Supplement.
Article 6. Handle case 1. The case of the record price, full catalog of records according to the rules, officials receiving records set forwarding according to the record vote number 01/GHSQT Form attached herewith;
2. in case the record price, but the need for additional application rules, officials receiving records clearly into section II and III in the forwarding record votes. Too time recorded in section III, who reports receiving officer has the authority to request in writing the perfect complement or returned to the owner;
3. where the client is not directly assigned settlement profile must have written authorization; at the same time, the owner set the forwarding record votes according to model No. 01/GHSQT attached to this circular enclosed; the receiving Agency to inspect records records report according to the content on and handle in writing prescribed in paragraph 1 or paragraph 2 of this Article.
Article 7. The additional responsibility of records after 30 days from the date the investor receives additional notice or pay back the Agency's record verifies that the owner does not file the application (already complete) or no text explanation, then the owner is solely responsible for the slow time filed report. The day the owner get notice is on either side of the direct delivery of records for the case on direct delivery on dispatch to the mark or the date on the postmark for the case where indirect delivery.
Chapter II-SETTLEMENT Entry ASSESSMENT PROCESS 1. ORDER for SETTLEMENT ASSESSMENT PROJECT HAS PERFORMED AUDIT REPORT article 8. Check the legitimacy of the contract audit officer verifies the legal review of the audit contract, the audit scope, the time and manner for audit implementation project.
Article 9. Check the contents of the audit results reports 1. Officers verified against the contents of the audit report the results of the project with the content of the test report complete investment provisions in the standard audit report completed investment of 1000 numbers attached to decision No 3/2005/QD-BTC dated January 18, 2005 the Minister of finance, and the revised text Supplement, replace (if available). The case does not ensure the prescribed requirements, the Agency verifies notification for the investor to ask the audit contractors audit implementation or additional audit.
2. Staff assessment is not recalculated the mass by the owner and contractor trials put on report has been auditor to confirm in the audit report; do not charge a single price was again decided winning bid decision, the owner and the contractor agreed in the contract.
Article 10. Examine the observance of the legal documents examining officers checking the continued observance of the legal text, the legal bases to which the auditors used to audit project in the category of text use of project audit reports completed.
Article 11. Considering recommendations of the investor with audit reports survey review officer comments that the investor is not consistent with the audit report audit of the contractor.
Article 12. Check out the conclusion of the Executive Agency for the inspection, testing, State Auditor (if any) assessment officer inspecting the observance of the investor and the relevant units for the conclusion of the inspection, test, audit State (if any). Where necessary, to have the text of the opinion in relation to the direction the handle before the authorities decide.
Article 13. Comments, recommendations 1. Assessment officers have the comments received, the assessment in each step of the assessment provided for in articles 8, 9, 10, 11 and 12 of this circular in the survey results report.
2. the above mentioned inspection staff recommendations on the value recommended for approval, the measures address the existence of the project after the settlement.
3. the above mentioned inspection staff recommendations to the agencies concerned on the investment management process, implement the project.
Section 2. ORDER for SETTLEMENT ASSESSMENT of PROJECTS NOT IMPLEMENTED AUDIT REPORT article 14. Verify the legal records of the project assessment officer based reporting under model number 02/QTDA in the report and the relevant legal texts of the project, the category, the order made the legal texts with the provisions of the law to have commented on : 1. Process and browser text, approved by the authority of the text;

2. Executive order construction and investment under the provisions of the law on investment and construction;
3. The observance of tender selection process of the requirement under the provisions of the law of tenders;
4. The negotiations and signing of the contract between the owner with the contractors, construction consultants, supply and installation of equipment in comparison with the provisions of the law on contracts and bidding decision; the form must follow the correct contract prices bidding decision of authority and is the basis for the assessment contract settlement.
Article 15. Verify investment capital of the base project report No. 01/QTDA, 3/QTDA, 8/QTDA in the report; assessment officers perform the following steps: 1. Analysis, comparison of capital structure made with capital structure is determined in the total level of investment capital (report No. 01/QTDA).
2. Check whether the reports on the implementation of capital investment annual plan compared to the approved plans (report No. 03/QTDA).
3. working capital metrics against annual payment by the owner and payment Agency (report No. 08/QTDA);
4. check the adjustment increase and decrease of capital projects have been granted authority to allow comparison with the regime and authority regulations.
5. Comments, reviews the implementation of the provisions on the grant of loans, payments; the management and use of investment capital for the project.
Article 16. Verify investment costs of the project total investment base are browser and report No. 04/QTDA-investment costs under the settlement proposal, the work item is complete, the officer verifies implementation assessment in turn according to the structure of expenses in total investment: (1) the cost of compensation for site clearance resettlement; (2) construction costs; (3) the cost of equipment; (4) the cost of project management; (5) the cost of investment construction; (6) other costs.
1. Verify the cost of clearance compensation, resettlement; the cost of paying for the infrastructure investment: a) has verified the cost of clearance compensation, relocation due to owner: contrast suggest settlement of investor claims estimation with clearance, resettlement; estimating the cost of organizing the clearance compensation has been approved by the authority; check the listings for organizations, individuals receive compensation had the signature verification according to the regulations to determine the value.
b) verifies the cost of clearance compensation, resettlement compensation made by the Board and pay the fees for the technical infrastructure has invested (if present) to determine the value.
c) project case clearance, resettlement is the independent project is reporting verification and settlement settlement as an independent investment projects.
d) case of clearance, resettlement is items separated from a project, the project management board clearance section with separate management of joint projects: project management parts clearance, resettlement is responsible for finalizing the clearance section resettlement, the approval authority; send report was approved to the investor of the project construction investment to establish joint settlement reports in the entire project. When examining the whole settlement project, not verified the cost of clearance, resettlement has been approved by the authority.
e) where the technical infrastructure works had decided to approve the settlement of the authority, pursuant to decision of settlement approval authority, written request of the owner of technical works and vouchers paid to determine the costs charged for the technical infrastructure has invested.
g) case need assessment to the competent approval decision finalizing the technical infrastructure works, the verified similar to verify construction costs.
2. Verify construction costs: 2.1. Some of the content to note a) verify compliance regulations on construction contracts and bidding decision of approval authority; in particular, note to the form of the contract price in each contract as the basis for the assessment contract settlement.
b) where the cost of building the ancillary construction service; the cost of the temporary home where to stay and what works was established to design, own estimates for categories, conduct investigation as examining tenders to build independently.
c) where the cost of building the ancillary construction service; the cost of the temporary home where to stay and what works is calculated according to the rate (%) in the main building package (not set design, own estimation); proceed to verify the application of the percentage (%) on the basis of survey results the main building package.
2.2. for the verification of package owner self made under the provisions of the law of tenders: a) collate the content, the volume in a computer the value proposal of settlement with memoranda volume test to determine volume has been testing rules;
b) collate the fit between the unit cost in a calculate the value of the settlement proposal with the price in the estimation.
c) settlement values by volume has been collecting rules in step (a) (x) with unit price has been verified in step (b).
2.3. Assessment for contract package in the form of "package deal" (regardless of the form of bid selection): a) collate the content work, volume in a computer the value recommended A-B-settlement with memoranda collecting workload completed and the requirements of the contract to determine the volume of work completed has been testing rules;
b) collation units in the value of the A-B-settlement proposal with the price stated in the contract value; When the contractor to fulfill the requirements, the content of the work, the true volume of work completed and the price stated in the contract, the contract price; the settlement value right by the package price of the contract has been signed. Don't discount computer back volume as well as price details have to be approved by the authorized by decision.
2.4. Verification package for a contract in the form of "reviews the contract according to the fixed price menu" (regardless of the form of the choice of the contractor): a) collate the content work, volume in a computer the value recommended A-B-settlement with memoranda collecting workload completed and the requirements of the contract to determine the volume of work completed has been tested currency regulations;
b) collation units in the value of the A-B-settlement proposal with a fixed unit price stated in the contract price and the documents attached to the contract;
c) settlement values by the volume of work completed has been testing rules (x) to the fixed unit price stated in the contract.
2.5. Verification package for a contract in the form of "Price according to the contract price adjustment" (regardless of the form of the choice of the contractor): a) based on the specific conditions of the contract, clearly define the scope and modification of the contract.
b) cases adjust volume to base thereon trials complete workload to determine the volume of work completed has been testing rules;
c) adjustment of the price case is the principle base adjusted price recorded in the contract to determine the settlement price.
d) adjustment case under the State's policy mechanism must base the principle stated in the contract, the policy engine to be applied consistent with the duration of the contract (already recorded in the contract) to determine the value to be adjusted. Not adjusted for cases of prolonged execution time compared to the time of the contract signed by the contractor's fault.
2.6. Testing for contract package in the form of "matching" contract price (regardless of the form of the choice of the contractor): a contract in the form of "matching" Contract Prices must clearly define the scope according to the works, projects or specific job content is applicable to specific contract forms : package, fixed-price menu or price adjustments. The verify each part of the contract, as the contract forms, correspond to the provisions in points (2.3), (2.4) and (2.5) in item 2 of this Article.
2.7. Assessment of cases arise: a) the case of the category or the content of the work in the contract does not make then reduced the value of the items or content that according to the contract.
b) where there is no mass or volume to be checked lower in a reduced contract prices excluding the volume of non-performing (or lower) (x) with the corresponding unit price stated in the contract.
c) case of the work arises upon the request of the investor, in the scope of the contract, the amount generated is less than or equal to 20% of the corresponding workload recorded in the contract plus part of the volume generated was testing (x) with the corresponding unit price stated in the contract.
d) case of the work arises upon the request of the investor, in the scope of the contract, the volume incurred greater than 20% of the corresponding workload recorded in the contract plus part of the volume generated was testing (x) with unit price adjustments due to the investor for approval according to the principle of adjusting the price of the volume recorded in the contract arose.
e) case work arising under the request of the owner, in addition to the scope of the contract or the volume incurred no unit price in the contract then verified by additional estimates have been investor approval of the attached annex additional contract value.
3. Verify the device cost: verify compliance of the provisions of the contract and the decision of the approving authority, in particular, note to the form of the contract price in each contract of the requirement to provide and install the device as the basis for the assessment contract settlement.
3.1. Assessment for package owner self made under the provisions of the law of tenders:

a) collation list, type, origin, quality, price, configuration of the device comparing with settlement proposals thereon and estimating costs of approved equipment to determine the value of the shopping part-settlement device;
b) verifies the cost of fabrication, installation of equipment for the equipment needed, need to install approved estimation and testing rules. Settlement value by volume has been testing rules (x) to the unit price has been verified.
c) verify the related expenses: the cost of shipping the device from where to buy on to the foot of the work; the cost of storing, preservation, maintenance, equipment and other costs.
3.2. Assessment for contract package in the form of "package deal" (regardless of the form of bid selection): collation list, type, origin, quality, price, configuration of equipment in a settlement proposal evaluation A-B with the requirements, categories, category , profile, origin, the quality, the price of the equipment recorded in the contract, a contract price calculation and the test report on the completion of the contract volume. When the contractor to fulfill the requirements, the content of the work, the right volume and the provisions of the contract, the settlement value right by the package price of the contract has been signed. Don't discount computer back price details have to be approved by the authorized by decision.
3.3. Assessment for contract package in the form of "reviews the contract according to the fixed price menu" (regardless of the form of the choice of the contractor): a) collation list, type, origin, quality, configuration of equipment in a settlement proposal evaluation A-B with the required , category, type, origin, quality, configuration of equipment stated in the contract, the contract price and the documents enclosed to the minutes collecting mass implementation and the requirements of the contract to determine the volume has been testing rules;
b) collation units in the value of the A-B-settlement proposal with a fixed unit price stated in the contract price;
c) settlement values by volume has been testing rules (x) to the fixed unit price stated in the contract.
3.4. Verification package for a contract in the form of "Price according to the contract price adjustment" (regardless of the form of the choice of the contractor): a) based on the specific conditions of the contract, clearly define the scope and modification of the contract.
b) cases adjust the volume to a base volume test to determine volume has been testing rules;
c) adjustment of the price case is the principle base adjusted price recorded in the contract to determine the settlement price.
d) adjustment case under the State's policy mechanism must base the principle stated in the contract and policy mechanisms applied during implementation of the contract to determine the value to be adjusted.
3.5. Verification package for a contract in the form "case mix" (regardless of the form of the choice of the contractor) should clearly define the scope or content of the specific work to be applied to specific contract forms: package, fixed-price menu or price adjustments. The verify each part of the contract, as the contract forms, correspond to the provisions in points (3.2) and (3.3) and (3.4) in paragraph 3 of this article.
3.6. Verify the cases arise: a) the case of the contents of the work in the contract is not done, the list of equipment is not made or the amount is lower testing in a reduced contract prices excluding the amount of non-performing (or lower) (x) with the corresponding unit price stated in the contract.
b) where there is a category of devices generated at the request of the investor, in the scope of the contract, the amount generated is less than or equal to 20% of the corresponding equipment numbers recorded in the contract plus part number generated are checked (x) with the corresponding unit price stated in the contract.
c) where there is a category of devices generated at the request of the investor, in the scope of the contract, the amount of equipment 20% greater than incurred the amount of the corresponding equipment recorded in the contract plus amount incurred equipment parts are checked (x) with unit price adjustments due to the investor for approval according to the principle of adjusting the price incurred equipment notes in the contract.
d) where there is a category of devices generated at the request of the owner, in addition to the scope of the contract or the volume incurred no unit price in the contract then verified by additional estimates have been approved by owner enclose additional contract value.
4. Verify the cost of project management a) expense spreadsheet bases project management (according to the Model number 01 (i)/DT-QLDA, circular No. 10/2011/TT-BTC dated 26/01/2011 the Finance Ministry's regulation on management, use the cost of project management of construction projects using the State budget and the revised text additional or replacement, if available), the fit between the figures proposed settlement with the norm quoted as announced by the competent State authorities and management cost estimation of the project are; thereby determine the settlement value of the cost of project management and the investment costs of building by the owner, the management of the project implementation itself.
b) where the project owner, project management, project management to consider the spending vouchers to ensure the legality, rationality, valid according to the rules for agencies and business units.
5. Verify investment costs of construction and other costs: a) for advisory expenses and other costs calculated according to the% rate limit: check the conditions specified in the applicable rate limit% to determine the value of the cost of each type of work;
b) for advisory expenses and other costs calculated according to the approved cost: compare the value with the settlement proposal approved estimates, reasonable assessment of the expenses.
c) for the expenses of consultant contract forms from time to time: for single projector reviews remuneration over time due to the owner and the contractor agreed in the contract multiplied by the actual working time (by month, week, day, hour) to determine the level of remuneration is charged to the contractor. Travel expenses, office rental, survey work, other regulations regarding the payment methods stated in the contract to verify it (according to the valid invoice vouchers or unit price securities agreed in the contract).
Article 17. Verify investment costs are not calculated on the value of the property (if applicable) 1. Verify the cost of damage caused by the unforeseen causes are lets not count on the value of the property the contents as: a) determined in accordance with the rules and procedures stipulated by the State regarding the cost of damage;
b) worth of damage according to a determined must be the owner, the contractor, supervising testing, validation and processing of recommendations.
2. Verify the cost of the damage was competent to decide to cancel, lets not count on asset value: Need collated between thereon determine the mass cancellation of fact with the decision to allow the cancellation of the authority.
Article 18. Verify property value defined 1. The base results verified the investment cost of the project, determine the value of the property structures form after the investment.
2. Calculate the allocation of the cost of project management, consulting fees and other costs for the categories of works according to the principle: a) the type of costs of project management and consulting costs directly related to the projects would then allocate the entire for that work.
b) project management cost Type, cost consultants and other costs are distributed according to the proportion of capital each object, each item on the total number of objects, items; for example: the cost of trials have no load and load after subtracting the revenues was due to the test run, the allocation for equipment mounting needs according to the capital ratio and installation, installing equipment capital of each object, the items of capital equipment, which needs fitting of objects , items.
c) project management cost Type, cost consultants and other costs related to the project shall be distributed to all of the objects is fixed assets in proportion to the allocation of other needs: total cost/total cost allocation of building, installation of equipment, the project , a category works.
3. Verify that the rules changing in terms of annual investment by the price at the time of testing, the Commission for the use of the unit (if available).
4. Determine the investment costs that form the property, include: a) the investment cost of fixed assets formation, b) investment costs form the mobile assets.
5. Valuation of property portfolios, handed the objects of management management unit, use.
Article 19. Investigation determined the debt, outstanding materials and equipment 1. Investigation determined the debt a) data base cost items have been determined after investigation, settlement of which had paid and reported the situation of debt investors, officials verified the need clearly define each of the debt, the debt is charged according to the right audience including investors and units individuals concerned;
b) review process, recommendations with regard to the submission of the budget revenues, the balance of deposits, cash, and recommended measures to handle.
2. check, determine the value of supplies, equipment backlog a) check the value of supplies, equipment backlog under accounting, collation with actual inventory data;
b) types of materials and equipment is calculated, appreciating the number correctly, the value shown on the report;
c) review process, recommendations of the owner for the value of supplies, equipment backlog.
Article 20. Check out the conclusion of the Executive Agency for the inspection, testing, audit State (if applicable) 1. The project has been the Agency inspection, test, State Auditor made inspection, inspection, auditing and have concluded; assessment officer inspecting the settlement made by the owner and the relevant units for the above mentioned conclusions;

2. Review of the recommendations of the investor, the project management of the issues was the Agency inspection, test, State audit concluded;
3. Recommendations to competent handling of the problem exists.
Article 21. Comment and recommendations: 1. the above mentioned inspection officer comments, reviews in each step of the assessment provided for in articles 14, 15, 16, 17, 18, 19 and 20 of this circular in the survey results report.
2. the above mentioned inspection staff recommendations on the value recommended approval of the settlement, measures to address the existence of the project after the settlement.
3. the above mentioned inspection staff recommendations to the agencies concerned on the investment management process, implement the project.
4. the proposed assessment officers, the authority to consider addressing the recommendations of the investor in applying the policy, construction management mode; about the capital investment of the project on the property delivered to the management unit to use.
Article 22. Check out the scene where necessary, heads chaired settlement assessment determine the reality check in project management and construction works in the process of investigation report completed projects.
Chapter III the SETTLEMENT APPROVAL PROCESS Article 23. The record settlement approval process 1. After the settlement, bodies assessment verifies the browser record-setting settlement settlement project completion to the authority for approval. The record settlement approval process including: the assessment results report, draft decisions-settlement approved settlement of projects completed and documented by the owner (attached).
2. survey results report includes the main content-settlement: a) generalize the whole project, the issue was decided by the authorized investment process in project implementation;
b) summarizes the results of the content in the correct order and verify it on here.
c) recommendations approved value settlement;
d) recommendations addressed the existence of capital investment, property and public debt after the finalization of the project.
3. in case of established settlement assessment task, reported results must be verified for all the members of the task force agreed to sign it, through reports and is responsible for its implementation results.
4. The draft decision approving settlement projects completed as stipulated in the circular of Ministry of finance regulations on settlement projects completed in the State capital.
5. The document issued by the investor presentation (attached): a) the sheets of the proposed settlement and approval of the owner;
b) report project completion of the project;
c) audit reports (if available);
d) conclusions of the inspection agencies, the State Auditor, check for the project (if any) attached to the text of the report on the situation of the owner and the Organization, related individuals with regard to the above conclusions.
Part III IMPLEMENTATION article 24. Effective enforcement of this circular are enforceable after 45 days from the date of signing and replacing decision No 56/2008/QD-BTC dated 17/7/2008 of the Minister of finance regarding the issuance process verifies settlement project completion for capital projects budget. In the process of implementation, if any confusion suggest reflections on the Finance Ministry to consider resolution./.