Circular 99/2013/tt-Btc: Regulations On The Reporting Form And Mode Of Implementation Of The Plan Of Basic Construction Vốnđầu From The State Budget, Which Government Bonds

Original Language Title: Thông tư 99/2013/TT-BTC: Quy định về chế độ và biểu mẫu báo cáo tình hình thực hiện kế hoạch vốnđầu tư xây dựng cơ bản từ ngân sách nhà nước, vốn trái phiếu Chính phủ

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FINANCE MINISTRY
Number: 99 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, July 26, 2013

IT ' S SMART

The regulation of the regime and the banner reporting the situation implementation of capital plan

a basic building investment from the state budget, government bond capital

_____________________

The State Budget Law Base December 16, 2002; The Digital Protocol. 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

The Building Law Building on November 26, 2003 and the Decree for Investment Project Management Projects;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Base Decision Base 52 /2007/QĐ-TTg April 16, 2007 by the Prime Minister on the Government of the Government reporting the implementation of the state investment plan;

Implementation of Directive 1792/CT-TTg on 15 October 2011 by the Prime Minister on strengthening investment management from state budget capital and Government bonds;

On the recommendation of the Chief Investment Officer;

To strengthen the basic building investment financial management business from the state budget capital, Government bond capital; the Ministry of Finance issued the Regime Guidance and the situation reporting the implementation of the basic building investment plan from the bank. State books, government bonds, as follows:

Chapter I

GENERAL REGULATION

Number one. The information provides for the regime and the expression of the situation reporting the implementation of a basic building investment plan from the state budget, government bonds; applicable to the agencies, units: State Treasury, Finance Department, Provincial State Treasury, City, and the United States. Central to the Central Committee (abbreviated as the Provincial Treasury), the financial management units of the ministries, peer agencies, government agencies (known as the Financial Management agencies of the ministries, industry) to coordinate the report of the plan to implement the plan. capital, which is the basis for the investment from the state budget, the government bond capital (including the adjusted capital, the addition of the planned five).

The situation report implementation of the investment capital plan builds basic projects of ministries, sectors, and localities (monthly, quarterly, all year) as the basis for the authority to have the authority to take the situation, catering to the management of management, operating capital. The plan was delivered; at the same time as the basis for the regulation of regulation, the transfer of capital between the ministries, the sector, and the local authorities, when it was directed by the authorities.

Article 2. The situation reporting the implementation of a basic building investment plan from the state budget, which the Government bonds stipulated at this message include:

1. Report of basic capital investment funding from the state budget is given annually by the Prime Minister to the Ministry, industry and local to implement the implementation of the projects in the planned five.

2. The Government bond capital report is given annually by the Prime Minister to the Ministry, industry and local layout for the projects carried out in the planned five.

3. Report of the underlying capital of capital building from the state budget, the government bond capital of the previous year's plan not to pay off, granted the authority to allow for the extension of payment to the next year (five plans).

4. Report of the underlying capital of capital building from the state budget, the Government bond capital before the next year ' s plan made in the planned five.

5. Report of the underlying capital of capital construction of the National Target Programme; the additional central budget capital to the local budget besides the first-year delivery plan (if any) to implement important, pressing investment projects.

6. The investment capital report builds an additional basis from other legal capital sources to set up for projects by the Ministry, industry, local.

Chapter II

SPECIFIC REGULATION

Third. The reporting of the report aggregation agency and time of reporting:

1. The Treasury Department: The combined report index only of capital planning investment capital planning from the state budget, Government bond capital; basic building debt situation, completed project, the situation of implementing capital investment resources on the site and the results of the project. to implement the projects that send the organs, units according to the following:

1.1. Chart 01-TC: A basic investment capital capital plan from the state budget:

a) The Agency reported the report: the Ministry of Finance (The Investment, the State Budget Case), The State Treasury, the Provincial State Treasury, the city.

b) Time of reporting: After 20 days from the Prime Minister ' s Day the Government signed the decision to hand over the basic building capital plan from the state budget to the local; the case in five local plans has adjusted, the addition of source planning only. Capital of investment building from the state budget, the Treasury Department of the General Financial Planning to adapt the agencies, units to the banner over the following 15 days from the date of the decision of the granted authority to adjust, add capital plan.

1.2. Chart 02-TC: Government bond capital plan:

a) The Agency reported the report: the Ministry of Finance (The Investment, the State Budget Case), The State Treasury, the Provincial State Treasury, the city.

b) Time of reporting: After 20 days from the day the Prime Minister signs the decision to hand the Government bond plan to the local government; in case of the planned five, the Prime Minister has the decision to add Government bonds plan to the government. Local, the Department of Finance aggregable the local allocation of additional capital to the agencies, units according to the Chart Office on the following 15 days from the day the Prime Minister had the decision to add the capital plan.

1.3. Chart 03-TC: A situation report implementing the underlying capital investment capital plan from the state budget, government bond capital:

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: A six-month report submitted before 25 May of the year of planning; report the following year to 25 November of the planning year.

1.4. Timetable 04-TC: The results report performs the completion projects in the planned five:

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: Before 1 April the following year of planning (after the time of execution of the prescribed year).

1.5. Chart 05-TC: Report of the underlying capital debt-funded situation from the state budget, government bond capital of completed projects:

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: Before 1 April the following year of planning (after the time of execution of the prescribed year).

2. Ministry of Finance of the Ministry, Industry: General reports of regulatory content at the 04-TC Chart, Schedule 05-TC to the Ministry of Finance (The Investment, State Budget Case).

3. Provincial State Treasury, city: Synthesis Reporting the implementation of a basic building capital plan from the state budget, government bonds of projects across the provincial capital, the city sends the agencies, units according to the following:

3.1. Chart 06-KBT: The situation report implementation of the basic building investment capital plan from the state budget:

a) The Agency for the Report: State Treasury, Finance Department.

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 5 months; quarterly (3 months, 6 months, 9 months) before the next 10 months.

-Report of the year: 12 months of reporting before January 10 of the following year of planning; 13 months of reporting before 15 February of the following year.

c) quarterly (payment of payment over a period of three months, 6 months, 9 months, 12 months) and 13 months: The provincial state treasury, the city aggreging the amount of detail payment for each project according to the specified content at the banner. Each month only reports the total amount of capital that has paid in detail according to each of the specific capital, industry, and local capital.

The local quarterly case needs to track the amount of payment of each district-level project under a specific source of capital, which serves as a capital of capital; the Finance Department has a written claim to the Provincial Treasury, the city of additional reporting.

3.2. Chart 07-KBT: Report on the implementation of the Government bond capital plan:

a) The Agency for the Report: State Treasury, Finance Department.

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 5 months; quarterly (3 months, 6 months, 9 months) before the next 10 months.

-Report of the year: 12 months of reporting before January 10 of the following year of planning; 13 months of reporting before 15 February of the following year.

c) quarterly (payment of payment over a period of three months, 6 months, 9 months, 12 months) and 13 months: The provincial state treasury, the city aggreging the amount of detail payment for each project according to the specified content at the banner. Every month only reports the total amount of detail in each area of each department, industry and local.

The local quarterly case needs to track the amount of payment of each of the Resolve projects of the classroom and home to the teachers ' service, serving capital operations; the Finance Department has a written claim to the Provincial Treasury, the city of additional reporting.

3.3. Figure 08-KBT: Report of the implementation of a basic building investment capital plan from the state budget, the government bond capital of the previous year plan is allowed to extend to next year (if any):

a) The Agency for the Report: State Treasury, Finance Department.

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 5 months; quarterly (3 months, 6 months, 9 months) before the next 10 months.

-Report of the year: 12 months of reporting before January 10 of the following year of planning; 13 months of reporting before 15 February of the following year.

c) quarterly (cumulative payment on a period of three months, 6 months, 9 months, 12 months) and 13 months: The Provincial State Treasury, the city aggreging the amount of detail payment for each project by capital, and each sector of the Ministry, industry and local according to the right rules at the above banner. Each month only reports the total amount of capital that has paid in each source (for NSNN capital) and each sector (for TPCP capital) of each ministry, industry, and local.

The local quarterly case needs to track the amount of payment of each of the Resolve projects of the classroom and home to the teachers ' service, serving capital operations; the Finance Department has a written claim to the Provincial Treasury, the city of additional reporting.

3.4. Chart 09-KBT: A situation report implementing the underlying capital investment capital plan from the state budget, the Government bond capital ahead of next year ' s plan to implement in the planned five (if available):

a) The Agency for the Report: State Treasury, Finance Department.

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 5 months; quarterly (3 months, 6 months, 9 months) before the next 10 months.

-Report of the year: 12 months of reporting before January 10 of the following year of planning; 13 months of reporting before 15 February of the following year.

c) quarterly (cumulative payment on a period of three months, 6 months, 9 months, 12 months) and 13 months: The Provincial State Treasury, the city aggreging the amount of detail payment for each project by capital, and each sector of the Ministry, industry and local according to the right rules at the above banner. Each month only reports the total amount of capital that has paid in each source (for NSNN capital) and each sector (for TPCP) of each ministry, industry, and local.

The local quarterly case needs to track the amount of payment of each of the Resolve projects of the classroom and home to the teachers ' service, serving capital operations; the Finance Department has a written claim to the Provincial Treasury, the city of additional reporting.

3.5. Chart 10-KBT: Report of the situation implementation of the underlying capital investment capital plan from the state budget, the Government bond capital for National Important Projects, Group A.

a) The Agency for the Report: State Treasury, Finance Department.

b) Time of reporting: A quarterly and a year.

-quarterly (3 months, 6 months, 9 months) before the next 10 months.

-Report of the year: 12 months of reporting before January 10 of the following year of planning; 13 months of reporting before 15 February of the following year.

4. State Treasury: The total reporting of the implementation of the implementation of the basic building capital plan from the state budget, the Government bonds of ministries, sector and local according to the Symbols Sent to the agencies, the following unit:

4.1. Chart 11-KBNN: Report of the implementation of the underlying capital investment capital plan from the state budget:

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 15 months; quarterly (3 months, 6 months, 9 months) before the next 20 months.

-Report of the year: 12 months of reports before 20 January after five plans; 13 months of reporting before 25 February of the following year.

c) quarterly (payment of payments over a period of three months, 6 months, 9 months, 12 months) and 13 months: State Treasury sums up the amount of detail payment for each project by each source of the Ministry, industry, local regulation at the above banner. Each month only reports that the total amount of capital has been paid in detail according to each individual's specific capital, industry, and country.

4.2. Chart 12-KBNN: Report of the implementation of the Government bond capital plan:

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 15 months; quarterly (3 months, 6 months, 9 months) before the next 20 months.

-Report of the year: 12 months of reports before 20 January after five plans; 13 months of reporting before 25 February of the following year.

c) quarterly (payment of payments over a period of three months, 6 months, 9 months, 12 months) and 13 months: The State Treasury sums up the amount of detail payment of each project in the industry, the field of the ministry, the sector, the specified locale at the above banner. Every month only reports the total amount of detail according to each sector of each ministry, the industry, every locality.

4.3. Chart 13-KBNN: A situation report implementing a basic building investment capital plan from the state budget, the government bond capital of the previous year plan is allowed to extend to next year (if any):

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 15 months; quarterly (3 months, 6 months, 9 months) before the next 20 months.

-Report of the year: 12 months of reports before 20 January after five plans; 13 months of reporting before 25 February of the following year.

c) quarterly (cumulative payment over a period of three months, 6 months, 9 months, 12 months) and 13 months: State Treasury sums up the amount of detail payment of each project according to each and every sector of each Department, industry, local, in accordance with the correct rules On the chart. Each month only reports the total amount of capital that has paid in each source (for NSNN) and each sector (for TPCP capital) of each Ministry, industry, local.

4.4. Chart 14-KBNN: A situation report that performs the source plan ahead of a budget bill next year from a state budget capital, government bonds made in five plans (if any):

a) The Agency received the report: the Ministry of Finance (The Investment, the State Budget).

b) Time of reporting: monthly, quarterly, and whole year.

-months before the next 15 months; quarterly (3 months, 6 months, 9 months) before the next 20 months.

-Report of the year: 12 months of reports before 20 January after five plans; 13 months of reporting before 25 February of the following year.

c) quarterly (cumulative payment over a period of three months, 6 months, 9 months, 12 months) and 13 months: State Treasury sums up the amount of detail payment of each project according to each and every sector of each Department, industry, local, in accordance with the correct rules On the chart. Each month only reports the total amount of capital that has paid in each source (for NSNN) and each sector (for TPCP capital) of each Ministry, industry, local.

4.5. Chart 15-KBNN: Report of the situation implementation of the underlying capital investment capital plan from the state budget, the Government bond capital for National Important Projects, Group A.

a) The Agency for the Report: State Treasury, Finance Department.

b) Time of reporting: A quarterly and a year.

-quarterly (3 months, 6 months, 9 months) before the next 20 months.

-Report of the year: 12 months of pre-scheduled reporting on 10 January after five plans; 13 months of reporting before 25 February of the following year.

Article 4. Report:

1. On the basis of the amount of situation synthesis of the implementation of the underlying capital investment plan from the state budget, Government bond capital of the Ministry, industry, local (monthly, quarterly, all year); the State Treasury has a convincing level of assessment. The value of the implementation of the investment capital payment is the basis of the underlying statement of the report. The report is composed of:

-The summary presentation of the implementation of the basic building capital plan is delivered.

-Evaluation, analysis of existing, entangled solutions, on the implementation of the approved progress, specifically states that the projects exist.

-Proposal for a resolution to serve as a planned state budget.

2. The Treasury Department, the Department for Fiscal Management, the base sector on the content of the reporting aggregation, report that the assessment of the assessment of investment returns from the deployment of capital funds from the state budget, the main bond capital. The government, the debt-building situation, the fundamental problem, the difficulties, the causes, the causes, the solution, and the petition with the local agencies, the ministry, the central sector, unfurs to accelerate the payment of capital investment, to serve. The operating plan of the Ministry, the industry and the local sector.

Article 5. Report Icon Content:

Some of the concepts of capital, capital planning, project groups, and guidelines for reporting instructions are specified at each of these issued report manifold. The State Treasury, the Finance Department, the Provincial Treasury, the city, the Finance Agency of the Ministry, the implementation of the synthesis regime, the report in accordance with the regulations.

Number 6. Report mode and report form:

1. Report periodically: State Treasury, Finance Department, Provincial State Treasury, City, Finance Agency of ministries, the industry with the responsibility of aggreging the agencies, units in time and the reporting content stipulated at Article 3, Article 4, Article 5 of this.

2. Form of report: Report of the agencies, the relevant related unit at this message is sent in accordance with the postal line (for signature) simultaneously sending through email to the Ministry of Finance (Investment, State Budget) by address: dautu@mof.gov.vn and dautu@mof.gov.vn ngansachnhanuoc@mof.gov.vn and sent back to the State Treasury under the Investment Payment Control Software Program of the State Treasury System or e-mailbox provided by the State Treasury.

Article 7. The responsibility of the agencies in the execution process:

1. The responsibility of the Provincial Finance Department, the city:

-Presided in coordination with the Provincial State Treasury, the city that enacted the Paradigm System, which guided the regime to report the implementation of the basic building capital plan from the state budget, the annual Government bond capital to the agencies of the state. to serve to serve as a prescribed report.

-Combined reporting of the allocation of capital plans for investment capital investment from the state budget, government bonds; the implementation of plans for capital investment capital plans from the state budget, government bonds; to implement the project completed in the planned five plans; the basic capital of investment in debt sends the Ministry of Finance and relevant agencies to ensure the correct time and content at the 01-TC number of Schedule, number 02-TC, 03-TC number, 04-TC number, 05-TC of Information Hey. Responsible for the accuracy of the report data.

-The State Treasury request, the investment holder of the provision of the service figures for the combined report aggregation work, recommended that the program unit be given on the number of reports if there is any data arbiter or slow cause of the report; the report simultaneously reports. The chairman of the Provincial People's Committee, the city to direct the handling of the existing organization.

-Presiding coordination with the Provincial State Treasury, the city and provincial authorities of the province, the city inspects the investment owners on the management, using a basic building capital investment source from the state budget, which is in a regime; in time of the staff. The Provincial People's Committee, the city of solutions that promote the investment of the investment capital of the projects and the measure of the processing of mismanagement, uses investment capital, which is a regime (if any).

2. The responsibility of the financial management agency of the ministries, the Central industry:

-The president reports the planning allocation of capital plans for capital building from the state budget, government bonds issued by the Prime Minister and the Minister of Planning and Investment for the Department of the Ministry, the management of the Ministry of Finance, Treasury State according to the current regulations.

-The combined report results on completion of the project completed in the five plans; the capital debt-capital situation building essentially sends the Finance Ministry to ensure the correct time and content at the 04-TC Number Dimensions, the 05-TC of this Information. Responsible for the accuracy of the report data.

-Staff to the Minister, the Minister of the Horizontal Organ measures the measures to advance the investment financing of the projects and the measure of handling the investment of the investment holder in the management, the use of investment capital, the regime capital, (if any).

3. The responsibility of the State Treasury, the city:

-Request for the Finance Department to promptly provide a basic investment capital plan from the state budget, government bonds under Schedule Schedule 01-TC, number 2.

-Synthesis of the situation report implementation of the underlying capital investment capital plan from the state budget, government bonds and other capital sources of projects across the province, the city sends the State Treasury, the Finance Department to ensure the right time and place. content specified in the 06-KBT digital charts, 07-KBT number, 08-KBT, number 09-KBT, number 10-KBT of this Information. Responsible for the accuracy of the report data.

-Regularly coordination with the Department of Finance inspects the investment holders on the situation of capital payments, management, use of capital by regime.

4. The responsibility of the State Treasury:

-In time of supply to the Provincial Treasury, the city plans to fund a basic building from the state budget, government bonds of ministries, industry (after Prime Minister and the Minister of Planning and Investment have the Decision to deliver). capital) to implement the control of payment of capital in accordance with regulations.

-Often directing the Provincial State Treasury, the city makes a situation reporting the situation to implement the plan for capital investment capital funds from the state budget, which left the Government to guarantee the right time, the content report rules. This is private.

-Synthesis of the situation report implementation of the underlying capital investment capital plan from the state budget, government bonds and other capital sources of projects belonging to ministries, industry, local to the Ministry of Finance to ensure the right time and content of the process. At 11-KBNN, 12 KBNN, 13-KBNN, 14-KBNN, 15 -KBNN.

-Which is responsible to the Finance Minister for the accuracy of the synthetic data, the situation report implementation of the underlying capital investment capital plan from the government-funded state budget and other capital sources of the ministries, industry and the local government. Make sure it's time to rule.

5. Ministry of Finance responsibility:

-Evaluating the results assessment implementation of the investment capital payment of capital building from the state budget, government bonds; basic building debt, the results of the projects of ministries, sectors, and localities. The base under the authority was assigned or consulted to the Prime Minister in time to direct, disengage the difficulties of the ministries, industry, and the local government to serve as the executive director of the annual budget.

-To regularly test, control the management situation, pay the basic capital investment funds from the state budget, government bonds in ministries, industries, local investors, and investments to get these fast-driving solutions ahead of capital. The judiciary of the projects and the measure of handling the mismanagement, the use of investment capital, the regime that is in the regime (if any).

Article 8. The organization.

1. This message has the enforcement effect since November 1, 2013 and replaces the Digital Information Act. 50 /2011/TT-BTC April 21, 2011, the Ministry of Finance provides for the regime and the model reporting the implementation of the capital's capital plan to build a basic building from the state budget, government bonds.

2. In the process of implementing this message if there is an entangrium, the offer to submit comments on the Ministry of Finance to study the amendment, complement the ./.

KT. MINISTER.
Chief.

(signed)

Chief of the Army.