Circular No. 218/2013/tt-Btc: The Financial Management Regulations For The Program, Projects Using Funds Official Development Assistance (Oda) And Foreign Preferential Loans Of Donors

Original Language Title: Thông tư 218/2013/TT-BTC: Quy định về quản lý tài chính đối với các chương trình, dự án sử dụng nguồn vốn hỗ trợ phát triển chính thức (ODA) và vay ưu đãi nước ngoài của các nhà tài trợ

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FINANCE MINISTRY
Number: 218 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 31, 2013

IT ' S SMART

Regulation of financial management for programs,

project to use the official development support capital (ODA)

and borrow foreign incentives by the donors.

________________

State Budget Rules Stain. 01 /2002/QH11 December 16, 2002;

Law Management Base What? debt Stain. 29 /2009/QH12 June 17, 2009;

Base of Decree Stain. 60 /2003/ND-CP June 6, 2003 of Ch I'm The government rules. i and damage. Oh. The implementation of the State Budget Act;

Base of Decree Stain. 78 /2010/NĐ-CP July 14, 2010 by the Government on loan to source v Stain. Foreign loans of government;

Base of Decree Stain. 79 /2010/NĐ-CP July 14, 2010 Why? The debt,

Base of Decree Stain. 38 /2013/NĐ-CP April 23, 20 1 3 of the Government on Management and Use of Development Support I'm knowledge (ODA) and source v Stain. Preferable loan from donors;

Base of Decree Stain. 215 /2013/ND-CP Ivory. y 23/12/2013 Government rules for functions, duties, regulations Okay. Limit and muscle All The organization of the Ministry of Finance I'm But,

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

Minister of Finance I'm Let's do it. g Document management regulations I'm No! Stain. With programs, the project uses a v. Stain. n development support I'm (ODA) and foreign incentives of donors.

Chapter I

COMMON RULES

What? 1. The adjustment range

1. This information guides the financial management regime for programs, projects that use the source of formal development support (ODA capital) and foreign preferable loans of regulatory sponsors at the International Protocol (ODA). 38 /2013/NĐ-CP April 23, 2013 of the Government on Management and Use of Official Development Assistance (ODA) and Donor Loans.

2. For programs, the project has its own specific special use of ODA loans and preferable loans, depending on the management requirements, the Ministry of Finance or the financial federation, the Ministry of the Minister will enact the guidelines for the management of financial management for each program, the specific project.

3. The non-reimbursable aid ODA grants to the independent component projects/projects of a program, the project to use borrowed ODA capital and preferable loans, are adjusted under the regulation at No. 1. 225 /2010/TT-BTC December 31, 2010 of the Ministry of Finance guidelines state financial management for non-reimbursable foreign aid of state budget revenues and revised, complementary or alternative documents of the above, not part of the scope of the government ' s adjustment. This is private.

4. Foreign loans are covered by the Government, which is governed by regulations at the Digital Protocol. 15 /2011/ND-CP On 16 February 2011, the Government of the Government of the Government and the Administration of the Government and the documents that guide the decree, are not under the scope of this information.

5. In the case of financial management regulations at this Smart, there is a difference with the International Charter of ODA and the preferable borrower imposed under the provisions of that International Convention.

6. The words used in this Smart are understood to be unified with Article 3, Article 4 Digital Protocol 38 /2013/NĐ-CP April 23, 2013.

Fuck! i 2. Subject applies

The subject of this application is the agencies, organizations, individuals being charged with or are involved in the management, use of ODA capital and foreign-preferable loans of donors.

Chapter II

FINANCIAL MECHANISMS IN THE COUNTRY

What? 3. The domestic financial mechanism applies to v Yes. programs, projects that use ODA capital and foreign preferable loans.

1. The principle of defining the financial mechanism (issued, lending back)

a) The issuer from the state budget from the source of the ODA capital and borrowing foreign incentives for the program, infrastructure investment project, social welfare and program, project belonging to other sectors is unlikely to recover directly under the cost of the bank ' s expense. State books, as defined by the State Budget Act.

b) Give a whole or partial loan from the source of ODA and borrow foreign incentives to:

-Programs, investment projects that have a full recovery capacity or a portion of ODA and preferable loans, including infrastructure construction projects, in line with the country's economic development orientation-the country's society has been granted jurisdiction;

-The programs, the project that is not part of the state budget ' s expense;

-The program, the project by the Provincial People's Committee, is the subject of the subject of the subject of borrowing of the government's ODA loan and loan capital.

c) For programs, the project has a special funding and financial recovery, which requires the application of a particular financial mechanism (a result of a project-based budget project, a project of project progress, PPP project, a mixed project of many other funding capital). Each other, the Ministry of Finance chaired, in coordination with the Ministry of Planning and Investment, the governing body and the research project, the Prime Minister review and the decision to make its own financial mechanisms applicable to each program, the project.

d) The case in the draft International Convention on ODA Capital and Preferable Borrowing with donors has other regulations on the basis of applicable financial mechanisms to the program, the project, the Ministry of Finance in coordination with the Ministry of Planning and Investment and the body that chairs the report. The Prime Minister considers and decides.

2. Calculation of the capital usage of the project is determined in accordance with the following types of projects:

a) The basic construction project (later abbreviated as "XDCB"): is the investment project involving new construction, expansion or renovation of construction works aimed at maintaining, developing, improving the quality of the work;

b) The career administrative project (later abbreviated as "HCSN"): is an investment project for HCSN-only content, not part of the provision of the specified investment project.

c) The loan for the loan again: is the investment project from the government ' s capital of foreign loans;

d) Mixed project: is the project to combine at least two of the three XDCB, HCSN or loan-based genus content (including lending to programs, credit quota).

For the mixed project, the project owner needs to specify the components or contents of the project in the XDCB capital source and belonging to HCSN capital. In particular, if the contents of the project are mixed but the proposed project owner is applied in accordance with the same cost calculation as XDCB or HCSN, the project owner must clear his proposal with the governing body during the preparation and preparation of the project. The project browser is to have the authority to review, decide.

3. The process of determining the financial mechanism in the country

a) The governing body and the project owner coordination with the construction sponsor of the program, project, under the program Proposal, the stipulation project at Article 16 of the Digital Protocol. 38 /2013/NĐ-CP April 23, 2013 of the Government on Management and Use of Official Development Assistance (ODA) and Preferable Loans.

-Program scheme, the project must include content on the total amount of ODA capital, preferable borrowing and the response capital to the project program, accompanied by the proposal of domestic financial mechanisms applicable to ODA capital and preferable loans, stating the possibility and the payment method. (for programs, a loan project), defined by the rules of regulation at 1 Article.

-The Ministry of Finance has an opinion on the principle for the petition on the domestic financial mechanisms outlined at the Program ' s Proposal, the project to use ODA borrowing and preferable loans. The Ministry of Planning and Investment Investment and the Prime Minister approve of the Sponsorship Portfolio (for the Sponsored Portfolio of the Prime Minister).

-The Ministry of Planning and Investment has an opinion on the principle of financial mechanisms in the country stating at the scheme of the program, the project using the non-reimbursable ODA capital. The governing body considers the decision to approve the Sponsorship Portfolio (for the Governing Portfolio of the governing body of the governing body).

b) The case in the period of construction and approval of the portfolio of funding at point a) above, stating that there is not sufficient basis and detailed information to propose a specific financial mechanism on the project, the governing body and project owners must continue to study and propose the opportunity. Domestic finance applies to the project to send the Ministry of Finance and related agencies to the opinion before the grant has the authority to approve the Program Office, project/Report the feasibility of the investment project.

c) The case in the process of negotiating the Borrowing Agreement/Sponsorship Agreement that develops new content undefined financial mechanisms during the period of approval of the program, project/Report feasibility study of investment project, or the development of weak elements. The other objective requires the addition, amendment of the financial mechanism in the Program Office, project/Report the feasibility of the approved investment project, the governing body and the project owner are responsible for reporting the Ministry of Finance to review and the Prime Minister ' s presentation. The denial of the domestic financial mechanism officially applies to the program, the project uses the source of an ODA loan and preferable loans, before the project. The loan agreement/Agreement is signed.

4. Identitiate the provision and conditions for specific loans to programs, projects that use ODA capital and foreign preferable loans:

a) Based on the outcome of the program ' s financial method appraisal, the project for the return of the loan and the financial capacity of the project owner of the loan, the Ministry of Finance applies the terms and conditions of the lending of regulation at the Decree. number 78 /2010/NĐ-CP On July 14, 2010, the Government of the Government of the Government of the United States, on July 14, 2010 of the Government of the Government of the Government of the United States of the United States,

The timing of the appraisal and notification of conditions for the loan is done under a specific regulation at Article 19 Digital Protocol 78 /2010/NĐ-CP July 14, 2010.

b) In particular cases, even the case of foreign lending requires the application of the terms and conditions of the loan other than the regulation of the International Protocol. 78 /2010/NĐ-CP July 14, 2010 of the Government, the Ministry of Finance chaired the study, please the opinion of the relevant agencies to report the Prime Minister to review and decide each case specific.

5. The Ministry of Finance or Contracting Authority is signed by the Ministry of Finance to sign the Loan Agreement/Compensation Agreement with the borrower again, based on the terms and conditions for specific loans determined by regulation at paragraph 3 and 4 This to It ' s the basis of the use and recovery of the capital.

What? 4. The domestic financial mechanism applies to the program, the project of the local media.

1. The issuer of ODA capital and foreign preferable loans to local

The Central Budget issued in the form of a support form with a target for the local budget from the government's ODA source and foreign incentives, to implement infrastructure investment projects, social welfare, and other sector projects that were not available. the ability to recover directly and to the expense of the state budget as defined by the State Budget Law.

2. Give a full loan or part of the Government ' s ODA funding to:

a) The economic-economic development investment project of the local budget has completed the investment procedure and the local budget guarantees debt.

b) The component projects on the province, the city, belonging to the umbrella project programs the ministries are the governing body and the project host, are able to recover capital and due to the component project owners of the Provincial People's Committee.

3. Based on the purpose of the use of each loan, the Prime Minister's Finance Ministry decided to make a specific lending mechanism for each project.

4. The Provincial People ' s Committee is repaid to the ODA capital and the borrower of foreign incentives when fully responding to the following conditions:

a) granted the authority to lend a loan from the Government ' s foreign loan source;

b) There is an economic-economic development investment project on the expense of the local budget that has completed the investment procedure under the rule of law on investment and the provisions of the relevant law;

c) The local budget is judged to be able to repay the debt.

5. The Ministry of Finance judges the ability to pay the debt of the provincial budget under the regulation of the Digital Protocol 78 /2010/NĐ-CP July 14, 2010 of the Government and the Relevant Legislation and the Prime Minister decide the domestic financial mechanism applies to each of the local ODA capital and loan capital.

What? 5. The loan conditions apply to v Oh. i ' s financial institutions, credit-borrowing credits, credit ratings.

1. The condition is revused for financial institutions, credit:

a) There is a program, the licensed project that allows the use of the loan capital and is approved by foreign lenders;

b) Assuring the ability to repay the debt under the financial method is determined by the rule of law.

2. The loan conditions from the Ministry of Finance to financial institutions, credit participation credits, credit levels:

a) The interest rate for the loan is made by regulation at the Digital Decree 78 /2010/NĐ-CP July 14, 2010.

b) The term of loan, the applicable grace to the financial institution, the maximum credit is not too long-term, the foreign loan of foreign loans.

c) In particular cases, even the case of foreign lending requires the application of loan conditions differently to the regulation of the International Protocol of the United States. 78 /2010/NĐ-CP July 14, 2010 of the Government, the Ministry of Finance chaired the study, please the opinion of the relevant agencies to report the Prime Minister to review and decide each case specific.

3. Appraisor and selection of financial organization, program participation, credit rating

a) The case for loan refunds ODA: The Ministry of Direct Finance appraisal of the use of capital loans and debts of financial institutions, credit for the program to the program before the signing of the Loan Agreement/Extra Loan Agreement.

b) The case for relending of preferable capital: The State Bank of Vietnam appraisal of financial competability and the use of capital loans and debts of financial institutions, credit participation in the program, limit credit and notification to the Ministry of Finance results set before the signing of the Loan Agreement/Loan Agreement Agreement.

c) The financial institution, loan credit to the last used capital responsible for the appraisal of the project and selecting the lender last in line with the credit program agreed with the sponsor, at the same time taking all risks of giving birth from lending. Again.

What? 6. The domestic financial mechanism applies to the private sector when access to the source of ODA capital, foreign preferable loans.

1. The private sector is access to ODA capital and foreign preferable loans through the mechanism for relending, namely as follows:

a) Borrowed Capital ODA and Preferable Loans when engaging in the implementation of investment projects in the priority areas using ODA capital and preferable government funding under the regulatory mechanism in the country stipulated at this Article 3.

b) Borrowed Capital ODA and Preferable Loans from financial institutions, domestic credit through programs, credit quotas, and the application of a domestic financial mechanism specified in this Article 5.

c) The government ' s preferable loan is under the right conditions of foreign government, when it comes to implementing investment projects in the form of a public partnership (PPP).

d) Participate in the programs, projects that have the goal of supporting the private economic sector of the program ' s governing body: The program hosts the responsibility for appraisal of the projects of the private economic sector participating in the program, project on the basis of the project. General financial institutions have been granted jurisdiction.

In the absence of a joint financial mechanism of the program, the project is approved, the governing body that proposes the financial mechanism in the country applies to each program, the project sends the Finance Ministry to review and the Prime Minister's decision.

2. The conditions are considered for access to ODA capital, preferable loans and appraisal requirements for the project owner:

a) The condition is considered for access to ODA capital, which is preferable to the project owner being a business in the private sector.

-The case of implementing investment projects must guarantee a minimum of 20% of the total investment capital granted approval as equity (after subtracing the equity portion of the other investment project-if another project is deploying). The project holder must report to the agency, organization appraisal of the project portfolio, which specifies the number of investment capital, investment progress, equity utilization, and capital raising capital to implement those projects, as the basis of considering the conditions of capital access to ODA, which is capital. Preferable and responsible for the accuracy of the report.

-Healthy financial situation, unbroken for the next three years closest to the year of a proposed approach to ODA and preferable loans, no ramparts, and ensuring the safety of the debt factor, payment factor; at the time of the proposal to take on ODA capital and loan capital. Preferable debt to financial institutions, credit; no overdue debt is associated with the government bail, the government's foreign loan loans and state budgets. If the business is not enough for three years of continuous operation, there must be a text of the owner or of the parent company of the debt-paying commitment instead of the business, in the event that the business does not pay the Government's loan debt. In the absence of a parent company or owner, the business must have the responsibility to pay the debts of a commercial bank or another form of guarantee approved by the Ministry of Finance.

-The loan business must use the statutory loan guarantee measures to ensure that the risk of credit and other risks may occur. Asset guarantees include assets formed from government borrowing and other assets under the rule of law.

b) The decision and selection of the project hosts is the business sector of the private sector:

-For programs, credit quotas: financial institutions-appraisal and regulatory options at point c) paragraph 3 Article 5 above.

-For investment projects in the priority areas that use ODA capital and government preferable loans at point c) this one Article. After the investment project has completed the investment procedure under the regulation of the law on investment and granted competent authority and investment decision, the Ministry of Finance may authorize the body to lend or lease independent counsel to determine the energy of the investment in the capital. the financial force and the project's debt-payment method. The appraisal organization is responsible for the appraisal results. The project holder is responsible for the payment of the appraisal costs and is charged into the project's total investment capital (the case of receiving ODA capital and preferable loans) or into the cost of the business production of the project owner.

c) The provision of ODA capital and preferable capital loans to the private sector in the program, the credit rating, in the case of project owners is as multipurpose as business households, individuals, will be due to the financial and regulatory credit organization for the project. A particular case.

Chapter III

ANNUAL CAPITAL PLAN

What? 7. Build an annual capital plan

1. The annual capital plan of the programs, the project to use ODA capital and preferable capital is the funding of the ODA, preferable capital and capital plan stated at Articles 61 and 62 No. 61. 38 /2013/NĐ-CP April 23, 2013. The model of the ODA funding and preferable capital financing and treatment capital plan is implemented unanimously under the Ministry of Planning and Head of Periodic Routing. 38 /2013/NĐ-CP April 23, 2013.

2. Based on the overall plan implementation of the program, the project is approved by the governing body, stipulated at Article 37 Digital Protocol. 38 /2013/NĐ-CP April 23, 2013, of the Government, the project host plans to implement the program, the annual project to be the basis of approval of the governing body ' s annual allocation plan, stipulated at Article 38 of the Digital Protocol. 38 /2013/NĐ-CP April 23, 2013 of the Government, including:

a) The annual ODA Capital and Borrower Financing plan is established in each sponsor and is allocated according to the usage of capital (basic construction, career administrative, lending, budget support).

b) The annual response capital plan is established by each governing body and is allocated according to the source of capital layout (central budget, local budget, project equity and other capital).

The coping capital plan content to prepare for implementation and implementation of the program, the project using ODA capital and preferable loans, is specified in particular at Article 43 Digital Protocol. 38 /2013/NĐ-CP April 23, 2013. The governing body has to prioritiate the capital ' s capital layout in the annual budget estimate aimed at implementing commitments at the international treaties on ODA and preferable loans and in line with the annual de-economic capacity of the programs, the project using ODA capital. And preferable loans.

3. The governing body is responsible for aggregation and approval of the program ' s annual capital allocation plan, the project, by regulation at Article 37 Digital Protocol. 38 /2013/NĐ-CP April 23, 2013 of the Government, submitted to the Ministry of Planning and Investment, the Ministry of Finance and other related agencies (body control agency, the loan agency, the catering bank).

4. For the projects of the state-level state budget, the Ministry of Planning and Investment and aggregation of the ODA capital and loan financing plan, the annual capitalization plan, stipulated at Article 61 the number of states. 38 /2013/NĐ-CP April 23, 2013 of the Government, sends the Ministry of Finance to sum up the annual state budget plan.

5. For projects to borrow the ODA capital and the government ' s preferable loan capital and capital on the subject of self-deployment project, the project holder is responsible for the establishment and approval of the annual capital plan.

What? 8. Annual Capital Planning Process

1. For the allocated budget-based projects:

a) Every year, at the time of the establishment, the program and the review of the state budget as a current regulation, the project base project makes progress on the project's capital planning project or a career capital plan to send the master's agency to sum up the plan. The general budget sends the Ministry of Finance, Ministry of Planning and Investment to the Prime Minister and the National Assembly for approval.

b) The process of approval, allocation, and notification of capital plan adheres to the right of existing regulations on the establishment and acceptance of the state budget. The decision to approve the governing body of the annual allocation plan must be sent to the financial agency and the governing body.

c) The case for international treaties on the project has signed but has not yet been in effect, or has been in effect but the project has not yet completed investment procedures in the country, in the deadline of the annual budget bill, the presiding agency responsible for reporting the Ministry of Planning and Planning. Investment and the Ministry of Finance on the need for capital, advance of the project to timely layout or decision-level authorities (in the case of a central budget responsible for the deployment of capital capital); or the project holder is responsible for reporting the agency. the local project manager on the need for the supply capital, the advance capital of the competent grant project to timely the layout or the competent precuration of the decision. (in the case of local budgets responsible for the layout of the capitalization).

d) For projects that arise after the time of the annual budget forecast period, the chair body planning an additional financial planning or application ahead of a budget bill next year sent the financial body, planning agency and regulatory investment under the provisions of the Law of the Year. State Budget and Current Guide documents.

2. For loan projects again

Every year, at the same time as the current state budget forecast, the project hosts the project's annual capital plan, which specifies the source of the ODA capital, preferable capital and capital, to the Ministry of Finance and the Ministry of Planning and Investment. The project holder has a self-sufficient self-sufficient responsibility for the progress of the project implementation.

3. For moderate mixed mixed projects, just lend a loan.

Depending on the financing mechanism applicable to each project component is the allocation or loan, the project holder applies the planning process and browser allocation of capital of the project corresponding to each component, as specified in the 1 and 2 terms.

Chapter I V.

THE BANK SERVES

What? 9. Bank selection served

1. The "Bank of Service" is a commercial bank selected in the list of eligible commercial banks to make foreign transactions, providing banking services to the ODA capital project and preferable loans. The list of eligible commercial banks is defined by the State Bank of Vietnam and published.

2. Consumer selection standards serve for the program, project specific project:

a) full response to the provisions of the State Bank of Vietnam on the rate of financial safety assurance applicable to credit organizations;

b) There is an active site in accordance with the site of the program, the project utilizing ODA loans and preferable loans;

c) Compliance or commitment to comply with Government regulations, the Ministry of Finance and the regulation of the sponsor of ODA capital management, preferable borrower.

What? 10. Accounts at the service bank

1. Unless the case of implementation projects in accordance with the budget support method must open an account at the State Treasury where the transaction is convenient in the control of the genus, capital withdrawal to the project and the state budget accounting, Project Owner or Ministry of Finance. opening a transaction account (a special account/account) at the service bank in accordance with the project's payment requirements, regulation in the Loan Agreement/Agreement.

Projects with various funding sources have to open their own accounts to track each source of capital.

The project case has a variety of implementation management and in accordance with the donor agreement with a second-grade temporary account design, the project owner opening a second-degree temporary account at the branch of the Bank of the Service.

2. Interest rates on a special account/account account by the project holder is the account holder to be individually monitored and in the course of the project execution is used only to pay the bank's bank service fees.

Prior to April 15, the project owner was responsible for reporting the Ministry of Financial Affairs using interest on the balance of a special account/account balance of the previous year.

3. Handout the balance of the advance account/special account:

a) For the projects of the state of the state budget: after the end of the project, if there is still a balance of interest, the project hosts the entire balance on the state budget.

b) For the loan projects that the project holder owes since the withdrawal of a special account/special account, interest rates on a special account/account special at the service bank are the source of the project owner or of the credit finance organizations. Borrowing government loans.

c) Interest rates on the deposit account at the service bank for credit/credit contracts due to financial institutions, credit-borrowing credit of the Government and credit risk is the source of the financial, credit, and processed financial institution. The laws of credit organizations and the laws of law are relevant.

Chapter V.

PROCEDURE CAPITAL WITHDRAWAL AND CAPITAL WITHDRAWAL MANAGEMENT

What? 11. Capital forms

Forms of ODA loan withdrawal, preferable preferable loans in the agreements and grants agreements, including:

1. For budgetary support:

a) Withdraws once on state budgets: implemented for direct budget support programs or programs, regional cooperation projects, and the Government directly implemented by the Government.

b) Withdraw multiple times on state budgets: implemented on programs accompanying the policy framework; programs that limit credit; programs, projects; or in terms of funding based on the results of the World Bank (WB).

2. For the method of funding according to the program, the project: being done in one or some form of the following capital withdrawal:

a) Direct payment/transfer payment:

-Direct payment: is the form that, on the recommendation of the borrower, agrees to transfer the payment directly to the contractor/supplier of the project.

-Money transfer payment: is the form of direct payment and/or payment of returns raised at point c) below the Vietnamese copper.

b) Payment on the commit letter: is the form of payment that at the request of the lender, the sponsor releases a letter of commitment that will return the money to the commercial bank to the payment made to the contractor/supplier in accordance with the Credit Letter payment method (L/C) through the system. the commercial bank (bank for loan, service bank).

c) Returns: is the form where the sponsor payment money from the loan account to the account specified by the lender, in order to refund the valid expenses due to the lender/the project owner spent on the loan project. Valid expenses may arise before or after the signing of a foreign loan agreement and must comply with specific regulations in the foreign loan agreement.

d) Special Account/Account:

The form of the Account Account is the form of an advance sponsor of a loan at the expense of the borrower, into a special account open to the project at a bank serving the borrower, so that the lender is actively in payment for the expenses. Frequently and valid of the project, reduced the amount of withdrawal of the loan, but the sponsor still controls the payment from this particular account to the project's activities.

What? 12. Presentation and Withdrawal Procedure Oh. i ODA grants and loans are already i All the way up. I have Budget assistance.

1. For the program accompanying the policy framework, the Project Owner, the governing body is responsible for presiding or coordinating with the Ministry of Finance/State Banking and related agencies to make commitments on its part under the agreement with the sponsor, to provide the project. Satisfaction of the withdrawal of capital states in the loan agreements.

2. For projects/programs that support the budget according to the solution method based on output results, the project holder, the presiding body is responsible for presiding, coordination with the relevant agencies that implement the solution indicators on the part of the agreement with the agreement. The sponsor is a capital withdrawal facility. The project holder is subject to a sponsor's provisions for the implementation of the agreed work to achieve a commitment tied to the solution index.

3. The project holder, the governing body responsible for presiding over or coordinating with the agencies involved in the report, document, or provision of evidence from specific evidence that completes the framework commitments on policy, regulatory criteria criteria at the expected document. Or the funding agreement, to send the sponsor and the Ministry of Finance to request a capital withdrawal request.

4. The Ministry of Finance is responsible for the aggregation of records and applications that sent sponsors, while in coordination with the State Bank, the bank that serves and the project holder in the transfer of capital funds to the state budget for use by agreement with the financier. Help.

5. For state budget support to the implementation of national target programs, industry-based budget support programs:

a) The program ' s governing body, the project with a unified responsibility with the Ministry of Finance at the time of capital withdrawal, the amount of withdrawal and the funding of ODA and equity financing, at the same time coordinated with the Ministry of Finance in planning allocation and transfer of capital to the The project's component project.

b) The ODA capital, preferable borrower withdrew to the budget to spend on the goals, the content of the program is carried out in accordance with the process of control control, the issuing of state budget capital payments under existing regulations applicable to the programs. national target program, the relevant industry-based budget support program.

6. Capital withdrawal: compliance with regulations, agreements with sponsor.

What? 13. Presentation and withdrawal procedure Oh. i ODA grants, preferable loans in terms of project funding

1. After the sponsor announces the prerequisable conditions to withdraw under the regulation at the loan agreement/the completed funding agreement, the project holder or project management project sets up the proposed withdrawal of the funds to the Ministry of Finance.

2. The Ministry of the Ministry of the proposed withdrawal is based on a specific regulation by the sponsor's sample and specific guidelines according to each type of capital drawn at Article 14 and Article 15 of this, including the following categories:

a) The legal profile sent once.

b) The file for each withdrawal.

3. Within five days of work since the recipient of the valid capital withdrawal file, the Ministry of Finance signs the capital to send the sponsor.

4. In case the sponsor requires additional documents, or only approx a single-capital withdrawal, the Ministry of Finance will notify the project owner to coordinate timely handling of the sponsor's reasonable requirements.

What? 14. Legal Profile l Sending one l All right

1. The project owner sends a deposit of the legal filing document once to the Ministry of Finance, which is to be sent to the Governing Body for the management of the legal base that manages the withdrawal of ODA funds and preferable loans for each program, the project. This profile includes the following basic documents:

a) The funding agreement is signed between the Government of Vietnam with the sponsor (the translation in Vietnamese with the signature and the sign of the project owner and only to the control authority);

b) Investment project (feasibility report) and/or project document issued with approved authorship of the project's project investment decision (copy); the decision to approve the total bill (if any);

c) The contract between the project holder and the contractor and the contract accompanying the contract involves payment conditions, except for drawings, design documents, techniques (copies); for the only foreign-language consignment contract, the translation to Vietnamese. The provisions of the payment of the contract, the signature and the stamp of the project host;

d) The agreement, letter or text "no objection" (no objection) of the sponsor; agreement with the contractor on the implementation of the project (valid cost portfolio, contract; guarantee of contract implementation); approved accounting for individual categories, bids, and other items. The project is granted approval by the authority (for the case of bidding only and the work done not through the contract) and other related project documentation (if any);

The annual capital plan is granted authority approval;

e) The loan agreement signed between the project owner and the Loan Authority (if available).

2. The project owner only sent the Ministry of Finance a copy of the documents on when the filing of the Ministry of Case recommended that capital withdrawal for the first time. The project holder is accountable to the law on the authenticity of the copies provided to the Ministry of Finance. The annual project finance plan must submit the original to the Ministry of Finance and Control Authority.

What? 15.

In addition to the legal file that is sent once in a manual at Article 14 above, for each paragraph/withdrawal of capital, the Chair is established and sent to the Ministry of Finance of the capital withdrew capital, which is specified specifically in accordance with each form of capital withdrawal:

1. Direct Payment/Payment transfer payment (JICA)

a) The Convention proposes to withdraw the capital with the Capital Withdrawal, the sample statistically, and the certificate required by the sponsor's regulation;

b) invoice/offer payment of the contractor/vendor;

c) The certificate of the confirmation payment (original) of the Limb Control Authority;

d) The case of the following genus control, the project owner needs to note the handling of the capital withdrawal according to the period of the payment period as follows:

-During the mid-term payment period, if the Certificate of Payment Validation of the Control Authority is arbiter with the actual number of actual expenses paid in the previous period, the project owner is responsible for regulating this difference to the payment value of the next period.

-Final payment: The project owner sends the Certificate of Cost Control payment of the previous payment period and of the final payment to ensure the entire payment volume of the project contract has been controlled globally. Yeah,

2. Procedenate of Special Commitment/Commitment

a) The project owner sends the Case Finance Ministry that includes the following documents:

-Writer's offer to sponsor a letter of commitment;

-The file issued a letter of commitment according to the sponsor sample and the L/C copy opened.

b) The procedure for payment by L/C does not require a letter of commitment: If the trade contract has a payment clause equal to L/C without a commitment letter, the project owner sends the Ministry of Public Finance recommended to open L/C with a copy of the trade contract and related records for review. have an opinion on the opening of L/C to the Project Management Board and the service bank, while sending the non-cancelated payment authorization letter to the authorized bank of the sponsor for payment under L/C.

For the withdrawal of the JICA source which applies the following limb control mode, after each signing payment for the contractor/consultant, the project owner sends a payment profile to the Chi Control Authority to carry out the genus control. When it comes to control results, the project owner sends the Finance Ministry a request for Payment (the Claims for Payment), and a Certificate of Confirmation Payments (original) of the Genus Control Authority to serve the tracking, which is a reference to the number of withdrawal metrics with JICA.

3. Finalization/Revive

a) The project host to the Ministry of Finance of the withdrawal of the capital is composed of the following documents:

-Text of capital withdrawal, order of capital, and pattern-based manifold;

The retraction must specify the name and account number of each applicant. In terms of the previous state budget budget (which is prepared by the project, prior to implementing the project), the name and account number of the budget level is specified.

-The certificate from the transfer of the payment certificate has been made to the contractor/the beneficiary and/or the confirmation table that received the payment capital of the contractor/The beneficiary;

-A certificate of the confirmation capital payment (original) of the Cost Control Authority.

In the special case at the request of the sponsor, the Ministry of Finance may require additional documents.

b) In the case of the JICA source capital withdrawal: The project owner sends the Ministry of Finance to withdraw the capital of the following documents:

-The contract signed between the investor and the contractor and the signed documents of the Vietnamese side and the JICA, accompanied by the translation to Vietnamese with the signature and stamp of the project owner;

-The project offers capital withdrawal and required certificates by the sponsor ' s regulation;

-Certificate of confirmation payment (original) of the Cost Control Authority.

4. Special Account/Account

a) First withdrawal of the Temporary Account (TKI)

The initial capital withdrawal of TKA was made based on the limit (or ceiling) of TKTAs stipulated in the Loan Agreement/Financing Agreement. The TKTs limit can be specified for two levels (for the Central and local level project to join the implementation), but the amount of capital withdrawal must be transferred to TKTAs 1.

After the Loan Agreement/Financing Agreement was in force of capital withdrawal, the project Chairman sent the Finance Ministry the following documents: (i) The proposed capital withdraw capital, (ii) the capital withdrawal and the accompanying (iii) sponsor of the sponsor and (iii) the financial plan of the property. Help, details for the next three months, to review and sign the donor deposit.

b) Spend the word TKT' s: executed by regulation at Article 16 of this.

Separately from the JICA loan source, the project owner sent the Finance Ministry the following documents:

-The theme of the program's capital payment, the project;

-Offer payment of the contractor/vendor/beneficiary;

-A certificate of confirmation payment (original) of the control authority on each payment period (the form of pre-control form). The case of an advance payment needs to provide evidence from bank bail on a prescribed response.

c) Additional TKTAs:

To withdraw additional capital TKTAs (TKTAs grade 1), the project owner sends the following documents to the Ministry of Finance:

-The public offer to withdraw the TKTs.

-Plans to spend from TKTAs detailed for the next three months;

-The capital withdrawal and the donor sample.

-As a result of the Chairman's list, which represents every single paragraph from TKTAs, the details are: payment date, monetary amount, the amount of money that changes to the VNE, the exchange rate/VNE, the payment content, the beneficiary object;

-The proposed investment payment payment (original) of the Branch Control Authority;

-The bank's TKTAs (if TKT' s a second-grade). The JICA borrower needs to provide evidence from proof of the service bank that transferred payment to the beneficiary.

The Ministry of Finance considers the signing/co-letter to the Financing Deposit to transfer the additional money into the TKTAs.

What? 16. Management of capital withdrawal and use of ODA capital, preferable borrower

1. The purpose of control

To ensure proper use of the purpose and effectiveness of ODA, the government 's preferable borrowing capital, capital withdrawal, spending and payment of the projects using ODA capital, the Government' s preferable borrowing capital is tested, monitored as spending and using the state budget. Water in the agencies, the budget unit, through the implementation of the control and payment control (the following call for control of the cost) from the source of the ODA capital, the preferable loan of the project. Control of the genus is to ensure the project's expenditure in accordance with the Agreement/Project/Contract/Contract use of ODA capital and preferable loans has signed and complied with regulations on financial management in the current country.

2. Cost Control Principles

a) Control that applies to every project's expense.

b) Control the costs of the payment offer to withdraw the ODA, which is preferable to the base of the annual foreign capital financial settlement plan. In the case of the actual withdrawal amount of the year ahead of year-granted foreign capital bank planning (including in the case of the arbitrate differential), the slog to date 30-12 of the project owner was responsible for setting up and the chief executive officer. The adjustment plan is intended to add the number of additional capital in the year, on the principle that the total cost of the budget and the power of the capital does not exceed the foreign capital of the entire project. For the partner capital, the controlling agency is responsible for control, validation within the scope of the transaction capital plan delivered.

c) On the basis of the project ' s payment offer, the Expenditure Control Authority on the payment terms is specified in the contract (the amount of payment, the payment phase, the time of payment and payment conditions), or the capital funds. for the case of payment not under contract and the value of each payment, to perform the control and payment of the project owner. The project holder is responsible for the accuracy, the legalization of the volume, the rating, the application, the work of the work, the quality of the work; the control body is not responsible for these matters.

d) The control control agency has the responsibility of controlling the genus or refusing to confirm the control of the genus within five days of work since the full identification of the case, the valid certificate.

3. What control agency:

a) The state treasury provides control of the payment profile of the project/contract extension of the state-issued state budget.

b) The Development Bank of Vietnam or the other loan agency is given a loan control by the Ministry of Finance to implement the payment of the payment profile of the project/contract the loan of the loan.

c) A credit rating of credit/credit contract:

-Financial organization, authorized credit by the Ministry of Finance, is a non-credit-risk loan entity that performs control over the loan offer and payment of the borrower.

-Financial organization, loan credit, credit rating, credit rating, and credit risk is in charge of controlling the costs of lending to the last capital borrower.

d) The Ministry of Finance defined the appropriate cost control authority over the types of programs, other projects that have not yet been identified by points a), b) and c) stated above, ensuring that the principle of no two control bodies controlled the same cost operation of the project. Murder.

4. Cost Control

a) "The previous control" is the examination of the inspection control, confirming the validity of the forelimb before the project owner withdraws payment for the contractor/beneficiary.

b) "The following genus control" is the examination of the inspection control, confirming the validity of the genus after the project owner has withdrawn the payment capital to the contractor/beneficiary.

The following genus control is applied to every payment offer, except the following cases must take the previous limb control:

-Direct payment for the contractor/vendor on projects or project component projects issued, except for the JICA loan project.

-Direct payment for the contractor/supplier to the payment contracts once or the final payment of the contract on the payment contract several times.

-Payment from second-level account to the project has two TKTAs.

5. Profile and control procedures

a) For the project/project component investment building of the state-issued state budget.

-Profile and control procedures for the investment project construction project of the state-issued state budget: executed by regulation at Digital Information 86 /2011/TT-BTC June 17, 2011 of the Ministry of Finance regulations on management, investment capital payments and career capital are of investment properties of the state budget and revised, complementary, substitution (if available), but not bound by the deadline of approval of the investment decision. The project was before October 31, the year before the year of planning.

-File, document confirmation document: in addition to the records, first-time legal documents, the project owner sent the agency to control the following documents:

+ The temporary guarantee is valued by the value offer value, which has a guaranteed deadline of all due to the contract of the contract;

+ Paper offers investment capital payment; Investment capital paper (the case of capital refunds in the country).

-A single-payback file: For a process warranty has been validated by the control agency once a payment should be transferred when the warranty is not required. The investment holder is responsible for the amount of payment of payment paid by the contractor.

b) For the project or activities of a career administrative capital of the state budget: implemented under the principle of manual control in the Digital Information 161 /2012/TT-BTC October 2, 2012 of the Treasury Department regulates the control regime, payment of state budget expenses through the State Treasury and the revised, complementary and regulatory documents of the Information, based on the ODA capital withdrawal and preferable loan provision in the Information Information. Come on. The case of a loan agreement/funding agreement or sponsor has its own stipulation that follows the Borrowing Agreement/Agreement or that regulation.

c) Records and procedures that control the loan costs again:

-For credit ratings:

The profile and procedures for control over the projects/contracts that lend to the credit rate follow the regulation of credit organizations using the use of ODA, and in accordance with the regulation of the funding agreement and the project. The credit organization that refunds ODA is accountable to the law on the correcalization and validity of credit loans and non-credit expenditures in terms of deposit of the Ministry of Finance, when setting up and sending foreign capital withdrawal records.

-Profile and procedures for controlling the project/contract extension: the execution is similar to the project/project component project of the state-issued state budget.

Chapter VI

STATE BUDGET ACCOUNTING

What? 17. Open account at the state Treasury system

1. ODA capital account, preferable borrower:

Based on the provision of the program's opening of the program/project under paragraph 1 Article 10 of this Information, at the same time required to organize the implementation of the program/project and written agreement with the sponsor, the project owner opens an ODA capital account, which is borrowing. Preferable to the project at the State Treasury system to take on the source of ODA capital, which is preferable to advance and carry out payment for the project after the control of the State Treasury.

2. Opposition capital account: an open project account holder at the State Treasury where the transaction to the State Treasury performs payment control over the project's spending, while monitoring the supply of capital to the project.

What? 18. State budget accounting principles

1. The source of ODA funds and foreign incentives must be fully accounted for and promptly into the state budget. The accounting of the state budget was taken by the finance authorities.

2. The collection of records, records of the state budget carried out on the basis of the value of ODA funds and foreign-preferable loans addressed the bank and transferred to the agencies, organizations, units of use, attributo the Vietnam Bronze at the rate of accounting by the Ministry of Finance. monthly publication (in the case of the Treasury Department transferred to the foreign currency project), or by the value of the Vietnam Bronze Prize for the project (in the case of the Vietnam Bronze Prize). The accounting of the state budget on loans is made by regulation at Article 4 of the number of states. 78 /2010/NĐ-CP of the Government.

3. The record count, the state budget record is one of the bases for agencies, organizations, units that are allowed to use or borrow of ODA loans and the Government ' s foreign-preferable loan capital implementation of the accounting and state budget decisions in accordance with the rules. I'm going to show

What? 19. State Budget Accounting Process

After receiving the sponsor's loan notice or payment from the payment from TKTHB of the service bank, the Ministry of Finance sets up the record, which sends the state Treasury to the state budget. Depending on the purpose and object of use/beneficiary, sequence and procedure of accounting, the state budget is specified in particular as follows:

1. For currency loans in the form of joint budget support: the base of evidence from the bank of the service ' s money/newspaper serving, the Treasury of the State Treasury funds the state budget of ODA, the prescribed preferable loan (case of foreign currency transfer). The foreign currency fund is regulated by regulation of foreign state budget revenues.

2. For monetary loans in the form of industry-based budget support, sector: base to the agreement, signed funding agreement and delivery bill for use/beneficiary units, the State Treasury performs payment, pay, control, control and control of the funds. The accounting of the state budget of ODA, which is preferable to the regulation as for the state budget capital.

3. For foreign loans allocated to the construction investment projects, career administrative actions of ministries, central agencies: the bank 's cashier' s cashier ' s address base or testimony from the payment from TKTHB of the catering bank, the Ministry of Finance implemented. Funding of the state budget of ODA, which is preferable, has a capital investment in the capital, and administrative capital of the Ministry, the central body of the state, according to the current state budget.

4. For foreign loans allocated to the provinces, the central city of the Central City: the sponsor 's cashier' s address base, the Ministry of Finance made records of state budgets of ODA, preferable loans, additional spending on the target from the budget. central to the local budget through the Provincial Finance Department, the Central City of Central. The testimony from the Treasury Department to the Treasury Department, the Treasury Department, sets out the funds for the local use of capital funds to the Provincial Treasury, the central city of the Central Committee to implement a budget-based budget according to the regulation of the State Budget Act.

5. For the Government 's foreign loans implementing the basis of the Finance Ministry directly lending to the Provincial People' s Commission, the private sector: the sponsor 's cashier' s budget announcement base, the Ministry of Finance performs the state budget recording of the government. Capital of ODA, preferable loan, refunds to the loan agency to be authorized by the Ministry of Finance.

6. For government foreign loans under the Department of Finance for a financial institution, credit is the Lending Authority to lend back to the programs, investment projects: the sponsor 's cashier' s budget announcement base, the Ministry of Finance ' s Food Finance Ministry said. currently record bank budget of ODA, which loans preferable loans to the loan agency. It was not dependent on the time of the state budget record, the loan agency, and the loan holder was responsible for the credit-debt procedure as soon as it received a copy of the sponsor's announcement by the Treasury Department.

Fuck! i Twenty. Adjust s Stain. State budget fusion.

1. regulating the number of budget accounting to handle the difference between record numbers, record state budget with actual accounting of capital withdrawal and use of ODA capital and foreign preferable loans, may arise in the following circumstances:

a) Capital has withdrawn but does not use all or the purpose of the purpose of returning the sponsor by regulation at the agreement, the funding agreement;

b) The project holder follows the decision of the competent authority;

c) Changes in the domestic financial mechanism by the decision of the competent grant (e.g. transfer from the mechanism to the loan to the allocated state budget in part or the entire ODA capital and the preferable loan of the project);

d) The adjustment of other flaws or confusion in the process of the state budget of the state budget, the base on the data reference between the state treasury of the level with the project's investment owners.

2. Process and regulatory procedure:

a) Based on the regulatory proposal of the governing body and the project holder, accompanied by documents, documents, evidence from concrete, the Ministry of Finance (the Department of Debt and Foreign Finance) conducted a sweep, which was in response to the number of state budget accounting. And they ' re planning to regulate the budget data to the State Treasury.

b) Based on budget adjustments, the state treasury performs the accounting of the budget accounting, and sends the bonds that regulate the budget data to the governing body, the project holder to adjust the corresponding accounting metrics. on accounting reports and foreign capital decisions.

Chapter VII.

APPLICATION CAPITAL LAYOUT AND APPLICATION MECHANISM

PREVIOUSLY ON THE STATE BUDGET.

What? 21. Opposition Capital Responsibility

1. The Central Budget of the Central Capital of the Partnership for Project/Project component projects from the central budget under the State Budget Law and by the central body is the project owner/project component management and implementation. The Ministry of Planning and Investment, the Ministry of Finance is responsible for full and timely amounts of capital to each source of state budget capital (basic building, career administrative) in the annual capital plan, according to the specific assignment at the Digital Protocol. 38 /2013/NĐ-CP April 23, 2013.

2. Local budget layout of the response capital to:

a) The projects/projects component are part of the administrative tasks of the local budget under the State Budget Law and by the local authority as the project holder/project component management and implementation.

b) The projects led by the Provincial People 's Committee of the Provincial Borrowing Loans and the Government' s Preferable Loans.

3. The credit finance organization, the business of all economic components responsible for the layout of the response capital to:

a) The project/project component is due to the credit finance organization, the business is the project owner/project component management and implementation.

b) The project/project component is due to the credit finance organization, the borrower lending business ODA, the Government ' s preferable borrowing capital.

4. The beneficiary is responsible for contributing portion of the partner capital (by money, artifacts or labor) according to the design of each program, the project.

What? 22.

The previous application from the state budget (central budget) was preceded by the implementation of a number of programs of the program, the project of the grant from the state budget, in the case of an ODA capital and preferable loan that was committed to funding and was inscribed. expected state budget for the year to be decided by Congress without withdrawing capital, as stipulated at Article 44 of the number of states 38 /2013/NĐ-CP 23/04/2013 Government:

On the basis of the proposed body of the governing body, the Ministry of Planning and Investment, in coordination with the Ministry of Finance to consider, decide the capital from the state budget source for the implementation of the program, the project. The previous portion of the advance had to be repaid back to the state budget as soon as the ODA funding and loan was funded from the sponsor.

Chapter VIII

A LOAN ORGANIZATION.

What? 23. Process, procedure for lending

1. Sign the Contract/Agreement for the loan again:

a) The direct finance ministry gives a loan to financial institutions, credit (the case of lending to credit/credit ratings and financial institutions, credit-risk credit) or for project owners, businesses in all components of the business. The economy (the case for the loan of programs, specific investment projects, except for the loan for a producer, individual), through the signing of a loan agreement or a Supporting Agreement between the Ministry of Finance and the organization, the unit.

b) The direct finance ministry for the Provincial Committee of the Contracting States, through the signing of the receipt of a loan agreement or the Contracting Agreement between the Ministry of Finance and the Provincial People's Committee.

The receipt of a loan agreement or the Additive Loan Agreement at the point a) and b) on the set up for each program, the loan project is specific and in a unified form with the sponsor (if any).

c) The Ministry of Finance delegated to the financial institution, credit as the Loan Agency for the implementation of programs, specific investment projects (case of financial institution, credit risk-free credit), through the signing of a loan-to-loan contract. between the Treasury Department and the Loan Agency.

The loan authorization contract is set up under the Loan Authorization Form, which rules at Appendix 2 Protocol No. 78 /2010/NĐ-CP July 14, 2010.

2. Plan to revoking the loan debt:

a) For the Finance Ministry loans directly directly: the Ministry of Finance defines a plan of repayment of debt, plans to collect a quarterly loan and all year, based on regulations at the loan agreements or the signed by-loan agreement.

b) For the grants of authorized Finance to the Procurement Agency: The loan agency is responsible for the planning of repayment of loans, plans for a quarterly loan, and all year, based on regulations at the loan authorized contracts. Signed, submitted to the Ministry of Finance for synthesis.

3. Organization of the debt recovery business:

a) Debt revoked account: Loan Repayments (root, interest, loan fee) is reimbursable directly into the foreign currency trading account and the Vietnam Watch of the Open Debt Accumulation Fund in the State Treasury Exchange.

b) June and December of each year, agencies, organizations, businesses and the Provincial People 's Committee are the Government' s Foreign Borrower Directly Responsible for reporting and treating the number of debts reimbursable by the programs, the loan project. with the Ministry of Finance (Fund for Debt Repayment).

c) The lending agency is responsible for reporting the situation implementation of the loan recovery plan, which plans to collect a quarterly and all year's quarterly return, and the return of the Fund to repay debt by each program, the loan project sent to the Ministry of Finance. (Hedge Fund). The report deadline is the 15th of the next month of the next quarter for the quarterly report and prior to 31/01 of the next year for the report of the year. The year report on the return of the original capital recovery, the interest to the loan and the loan fee, due to the lending and aggregable Authority by each program, the loan project, is the base for the Ministry of Finance (Debt Compensation Accumulation Fund) and confirms the amount of data on the loans. Recall the loan again every year with the loan.

What? 24. Process a loan risk

The procedure, procedure and authority handling the risk of the loan are specified in particular at Article 23 Digital Protocol. 78 /2010/NĐ-CP July 14, 2010.

The governing body in coordination with the Ministry of Finance, the Governing Body in the evaluation, ranking, and classification of the debt is subject to regulation at the Management Regulation and Risk Processing of the Issued Public Debt Portfolio by Decision No. 56 /2012/QĐ-TTg December 21, 2012 of Prime Minister.

Chapter IX

ACCOUNTING MODE, AUDIT, REPORT, AUDIT.

What? 25. K What? An ODA project, which is preferable.

1. Accounting Principles:

The units that use ODA capital, preferable loans must ensure:

a) comply with the provisions of the Law of Accountation, Vietnam Accounting Standards and the current accounting regimes of Vietnam;

b) Compliance regulations on the accounting of the sponsor specified in the loan agreement, the funding agreement or in the project document (if any);

2. The organization of the accounting apparatus

Depending on the scale of the project, the form of project management to organize the appropriate accounting apparatus.

a) The project case does not establish the Project Management Board, or has the creation of the Project Management Board but does not organize its own accounting apparatus: the project holder is used with the joint accounting and accounting apparatus on the same unit accounting system, the copper unit accounting. It ' s a project accountant to do the accounting work of the project, but the accounting of the account separation, the capital and the revenues, the cost of the project.

b) A large scale project case, which has a project management committee (which has independent legal status, has its own seal): the project management decision to establish the Chamber or its own accounting department and execute the appointment of the chief accounting officer (or chief accounting officer). or in charge of accounting by current regulation.

3. Accounting Mode

a) For the specified cases at point a), paragraph 2 This: apply the accounting mode to which the unit performs the applicable project (enterprise accounting mode, HCSN accounting regime, or other appropriate accounting mode).

b) For specified cases at point b), paragraph 2 This: based on the usage properties, the project management form, the type of unit that uses capital to apply the appropriate accounting regime.

What? 26. Financial reporting audit

1. Check out the annual financial reporting of the ODA project, which is preferable to check and confirm the integrity and rationalization of the project finance report in a fiscal year.

2. The annual financial report of the funding project by the source of ODA capital, the source of preferable loans that must be audits by the State Audit or Independent Audit under the agreement with the sponsor. In the case of funding project by an ODA source, the source of preferable borrowing was in the announcement of the state audit plan's annual audit plan and approved by the sponsor, that year's financial statements were not required to be independent.

3. The audit of the financial statements must comply with the laws of law that currently except for the case of agreements between the Government with another regulated sponsor.

4. The audit enterprises selected to implement the project audit are the independent audit enterprises operating legally in Vietnam, which is certified by the Ministry of Finance to qualify for audit service business.

5. The case of a regulated sponsor, may require a lease of financial reporting to each of the work categories, the work, the completed work.

6. The project owner is responsible for sending the Audit Report issued by the independent audit unit to the project's annual financial report for the State Audit.

What? 27.

1. Decision of the year:

a) Career capital projects that use ODA capital, preferable borrower making annual decisions according to the regulation at the Digital Information 01 /2007/TT-BTC February 2, 2007 of the Ministry of Finance guidelines for review, appraisal, and notice of the year's decision on administrative agencies, career units, the organization supported by the state budget and the budget of grants, and additional documents, amendments, or replacements. Come on.

b) Construction investment projects use of ODA capital, preferable capital implementation of the annual decision stipulated by the regulation at No. 1. 210 /2010/TT-BTC On December 20, 2010, the Ministry of Finance provided for the decision to fund capital investment in the state of the state budget by the annual budget age and additional, modified, or alternative documents.

2. The conclusion of the project:

a) The investment projects have the use of ODA capital, preferable loans when completed to implement the project decision according to the Digital Information. 19 /2011/TT-BTC 14/02/2011 of the Ministry of Finance regulations on the decision to complete the project within the state capital and the revised, complementary or alternative documents.

b) For projects that terminate operation or decision-making, the merger in five budgets, the project director and the accounting curator must be responsible for the completion of the project to complete until the end of operation, dissolution, annexation, newly released. It moves on to another and is accountable to the law of the mistakes (if any) during the time of the operation.

c) For the program/project that includes many independent component projects, the project holder is the procedure for the browser to determine the project component project and submit results to the program host/project management agency to synthesize the entire program's decision reporting.

Fuck! i 28. Report on the situation. solved the bank

1. Chairman of the project and send the Ministry of Finance to report foreign capital loans according to the sample at Appendix 1 This week as the procedure to withdraw foreign loans in accordance with the provisions of regulation at Article 15 of this article as the basis of a record of the state budget.

2. The project owner sends a report to the end of the solution to the program/project for the Ministry of Finance within 30 days of the closing of the loan, the funding, details of the prescribed form at Appendix 2 of this Smart to the project.

3. Chairman of the project and submit financial statements to the regulatory sponsor at the project document, the loan agreement/agreement agreement signed, the copper sent to the governing body and the Financial Finance Agency to monitor and direct the timely management of the financial management business. It ' s about the project.

4. The governing body is responsible for the establishment, aggregation and supply of the Ministry of Finance of public debt reports 6 months and all year, according to the prescribed form at No. 53 /2011/TT-BTC April 27, 2011, the Ministry of Finance is instructed to report and declare information about the country's public debt and debt.

What? 29 . Check.

The financial institution, the project governing body, may be independent or in coordination with relevant agencies that perform periodic or groundbreaking testing on projects that use ODA funding and foreign preferable loans on the acceptance of management regulations. The finances are regulated at this point.

Chapter X

OTHER REGULATIONS

Fuck! i 30. Asset management

The management, use and disposal of investment assets, equipated from projects that use ODA capital and preferable funding of donors, is made under the regulation of the Prime Minister and the Chief Financial Officer ' s guidance on the management, use of the property, and the government. of the projects that use the existing state capital.

What? 31. Tax Policy

1. Tax policy on programs, projects that use ODA capital and preferable loans of donors made in accordance with the Ministry of Finance ' s own guidelines.

2. Tax policy applicable to the program, the project of the private sector of the private sector using the source of ODA capital, foreign preferable loans of donors: The program ' s governing body, the project that aims to support the private sector, the financial institution, and the private sector. Credit for lending to the program, the credit limit for the private sector, or the competent agency that allows the private sector to access the private sector from the source of ODA, the Government ' s foreign preferable loan is liable to inform or confirm the image. the provision of ODA capital and preferable loans to each program, the specific project for the tax authority to apply tax policies on programs, projects, and other projects. the use of ODA capital and preferable borrowing of the sponsors of the private sector.

What? 32. Financial Management Manual

In addition to the regulations at this Smart, the Ministry of Finance coordinated with the donors (if required) to publish the Financial Manager Manual. These Handbook are specialized in professional business and aims to support organizations, individuals who participate in the management and implementation of the program, the project using ODA capital and preferable loans.

Chapter XI

THE ORGANIZATION.

What? 33.

1. This message has the enforcement effect since 15/02/2013 and replaces the No. 1. 108 /2007/TT-BTC 7/9/2007 of the Ministry of Finance guidelines state financial management for programs, ODA project; Digital Information (ODA) 40 /2011/TT-BTC March 22, 2011 amendment, adds some point of the Digital Information 108 /2007/TT-BTC 7/9/2007 and Digital News 107 /2011/TT-BTC July 20, 2011 amendment Article 1 News Digital 40 /2011/TT-BTC March 22, 2011.

2. During the implementation process, if the written legislation of the law is shown to apply at this message is modified, added or replaced by the new text, it will apply in accordance with the new text.

3. In the course of execution, if there is an entangrium or unguided in this Smart, recommend the agencies, the relevant unit that reflects in time for the Ministry of Finance to guide, coordinate the solution ./.

KT. MINISTER.
Chief.

(signed)

Cheung Chi