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Circular 62/2012/ttlt-Bnnptnt-Btc: Circular 63/2012/ttlt-Bnnptnt-Btc

Original Language Title: Thông tư liên tịch 62/2012/TTLT-BNNPTNT-BTC: Thông tư liên tịch 62/2012/TTLT-BNNPTNT-BTC

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MINISTRY OF AGRICULTURE AND AGRICULTURAL DEVELOPMENT-FINANCE MINISTRY
Number: 62 /2012/TTLT-BNNPTNT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 16, 2012

FEDERAL INFORMATION

Management of the management mechanism using the money cost of the forest environment

_____________________

Base of Law on Protection and Development of the Forest on 3 December 2004;

Base of Protocol 60 /2003/ND-CP June 10, 2003 of the Government rules the details and guidelines of the implementation of the State Budget Law;

Base of Protocol 01 /2008/NĐ-CP 03 January 2008 of the Government regulates the functions, duties, powers, and organizational structure of the Ministry of Agriculture and Rural Development; United States Digital Protocol. 75 /2009/NĐ-CP 10 September 2009 of the Government amended Article 3 of the Digital Protocol 01 /2008/NĐ-CP January 3, 2008 of the Government;

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 of Protocol 99 /2010/NĐ-CP September 24, 2010 of the Government on the Policy of Expenditure Environmental Services;

Minister of Agriculture and Rural Development, Minister of Finance issued the Information Governing Mechanism instructs the use of the money-based use of the forest environment. Oh,

Chapter I

GENERAL REGULATION

What? 1. The tuning range and subject apply

1. The adjustment range: This information instructs the management mechanism to use the money cost of the forest environment regulation at the Digital Decree. 99 /2010/NĐ-CP September 24, 2010 of the Government on the Policy of the Cost of Environmental Services.

2. Subject applies

a) State agency, organization, household, individual, rural community; Vietnamese settlement abroad; organization, foreign individual whose activities are related to management, using money paid for the forest environment.

b) For the forest owners are the units of the armed forces that carry out the provisions of this message, and implement the provisions of the laws of security, defence.

What? 2. Explain the word

In this Relevant Information, the words below are understood as follows:

1. The forest owner is a state organization composed of public career units, armed forces units and state-owned enterprises.

2. The forest lord is a non-state organization consisting of units, businesses that are not subordinate to clause 1 of this.

3. The organizations that are not the forested landowners are responsible for the management of the forest: the Social People's Committee; the agencies, the political, social institutions.

4. The organization pays the district to include: The Fund for Protection and Development of the District Forest (if any); County Forest Service; or organized by the Provincial People's Committee.

5. The organization of the department is: The Fund for the Protection and Development of the State Forest (if any); the Forestry Board; or the department department of the department is established by the District People's Committee.

What? 3. Principles, conditions, duration of payment of the forest environment service

1. The principle of paying for the service of the forest environment for implementation by regulation at Article 5 of the Digital Protocol 99 /2010/NĐ-CP.

2. The conditions of carrying out the cost of the forest environment

a) The subjects that use forest environmental services pay a forest environment service for forest environmental service providers under voluntary agreement contracts for direct payments or trust contracts to pay environmental services. You know, the forest for indirect payments.

b) The forest lord is a household, individual, rural community receiving money paid for forest environmental services under the commitment to protect the forest and supply of forest environment services with the Social People's Committee.

c) The forest owner is the recipient of the money that pays the forest environment according to the Forest Protection Management Forest Service Management Forest Service Supply Forest Service with the Department of Agriculture and Rural Development. For businesses with management projects, forest business and forest land must implement land lease regulation, renting forests under the state's existing regulations.

d) The organizations that are not the forested landowners of the state who are responsible for the protection of the forest environment are paid for by the forest protection management method approved by the Provincial People's Committee.

Passport protection securities in paragraph 2, Article 8, Protocol No. 99 /2010/NĐ-CP It ' s been paid to pay for the forest environment under a stable, stable forest protection contract, with the forest owner being the state organization.

3. The deadline for payment of forest environment service

a) The shelf life of the use of the forest environment service pays the area of the forest environment service to the supply side as follows:

-Time to begin the implementation of the forest environment service from 1 January 2011 pursuits to Clause 1, Article 24, Protocol 99 /2010/NĐ-CP Case the use of a forest environment service began operations after 1 January 2011, when the time of the start of the forest environment was started to operate as a result of the use of the forest environment.

-Direct pay case: The side uses a forest environment service that pays the forest environment service to the supply side under contract agreement.

-The case of indirect payments: quarterly, the slog of the first month of the first month of the next quarter, the use of the forest environment service and sent to the Fund for Protection and Development of the pre-paid by the Forest Service.

The use of cash-paid forest environmental services quarterly, if slow, must pay additional interest in the amount of slow to pay according to the underlying interest rate issued by the State Bank at the time of payment.

b) The forest receives money for the forest environment: in case of direct pay, the forest owners receive the money paid under the agreement contract; in case of indirect payments, the forest owners receive money paid under the annual plan of the Fund for protection and forest development. It was approved by the Provincial People's Committee.

c) The forest protection stock receives money to be paid according to the stock of the forest with the forest owner.

What? 4. Manage and use the money cost of the forest environment in the form of direct pay.

1. The level of pay and the method of paying execution by regulation at Article 9, Protocol 99 /2010/NĐ-CP.

2. Use of predefined forest environmental services in Article 10, Protocol No. 2. 99 /2010/NĐ-CP.

3. The supply side and the use of the forest environment service sign the agreement, which determines the type of service, the pay level, the time, the cost method.

a) Contract agreement to form four (04) copies: the supply side and the use of the service per party holding a copy; one (01) to the Department of Agriculture and Rural Development; one (01) the deposit of the Fund for Protection and Development of the Provincial Forest.

The base stipulated at Decree number. 99 /2010/NĐ-CP and guide to this Smart, Department of Agriculture and Rural Development review, has the authority to ask for reregulation of the Contract if it is not consistent with the regulation of the State.

b) The contract agreement is the base for examination, oversight, handling of each party's responsibility and the pay of the forest environment.

What? 5. Manage and use the money cost of the forest environment in the form of indirect pay.

1. Receivation of the Forest Environment Service

a) The use of the forest environment of the forests in the administrative boundaries of the two provinces, the Central City of the Central and upward, pay the forest environment for the Fund for the Protection and Development of Vietnam Forest. The Vietnam Forest Service and Development Fund for the use of a commission for the use of a forest environment service according to this information.

b) The use of the forested environment of the forests within the administrative boundaries of a province, the Central City of the Central, paid the cost of the forest environment for the Fund for the Protection and Development of the Provincial Forest. The Provincial Forest Service and Development Fund for the use of a commission for the use of a forest environment service according to this information.

2. The pay level and the amount of money paid the forest environment service by regulation at Article 11, Protocol No. 99 /2010/NĐ-CP and the current regulation of the State.

3. Use the prepaid forest environment service

Contents, the extent to the career activities of the Fund for the Protection and Development of the Forest implemented under the regulation at 85 /2012/TT-BTC May 25, 2012 of the Ministry of Finance guidelines for the management of financial management towards the Fund for the Protection and Development of the Forest.

a) The Fund for the Protection and Development of Vietnam Forest

A maximum of 0.5% of the total amount of trust in the year (including interest proceeds from the amount of money used by the slow forest environment service, the interest deposits from the forest environmental cost) to spend the Fund's business activities. The specific criticism was decided by the Minister of Agriculture and Rural Development.

The remaining money transfers to the Fund for Protection and Development of the Provincial Forest by regulation at No. 80 /2011/TT-BNPTNT November 23, 2011 by the Ministry of Agriculture and Rural Development Guide the method to determine the cost of the forest environment.

b) Provincial forest protection and development

The money is coordinated from the Vietnam Forest Protection and Development Fund and the trust deposit from subjects that use the forest environment service on the provincial table to use as follows:

-A maximum of 10% of the total amount of trust in the year (including interest proceeds from the amount of money using a slow forest environment service, the interest deposits from the forest environmental cost) to spend on the activities of the National Development Fund. The forest level. The quote was decided by the Chairman of the People ' s Commission;

-Office by regulation at Article 6, Digital News 85 /2012/TT-BTC;

-The remaining amount of money paid to the forest environment service provider by regulation at No. 80 /2011/TT-BNPTNT.

c) For the owner of the forest

The amount of the Fund for Protection and Development of the Provincial Forest returns to the forest environment service of the forest owner used as follows:

-The forest lord is a non-state-administered institution that is administered by the right regulation of the existing financial management law to that type of organization and for the management, protection, development of the forest.

-The forest lord is a household, individual, rural community that uses all the money that pays the forest environment to manage, protect, develop forests and raise life.

-The forest owner is a state organization that has a forest protection stock that uses 10% of the money spent on the forest environment for the cost of management to spend on operations: records, documents, and map management of forests that supply forest environment; control. Torture, surveillance, evaluation, evaluation; propaganda, advocacy, training organization for cadres, civil officials, forest owners, department of the Social People's Committee, Forest Protection Securities; conference, workshop, preliminary, summup; support for activities District, township, village; property purchases and other expenses serve the cost management business of the forest environment, the remaining amount (90%) used as follows:

+ The global stock of forest owners are paid for the forest environment, paying the entire stock for the stock. The stock exchange is used to manage forest protection and raising lives.

+ The stock of forest owners a portion of the forest is paid for the forest environment for the stock of the stock, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor, the forest floor. The source of the forest master. The owner of the forest, used by state regulation of finance, applies to each type of organization.

+ The amount of money paid the forest environment service to the organization, the individual receiving the stock according to the regulation at No. 80 /2011/TT-BNPTNT.

d) For organizations that are not the forest owners who are responsible by the state of the forest management plan to support the funding of the forest protection management from the source of money paid the environment to the Department of Agriculture and Rural Development appraisal, the president said. It ' s a plan to pay for the environmental services of the Provincial People ' s National Committee. The average cost of support for 1 ha of forest is not higher than the amount paid for the forest supply of forests in the province.

Chapter II

PLANNING PLANNING, SPENDING; PAYMENT AND ACCOUNTING.

What? 6. Subject, time of planning planning, forest environment service spend

1. Object planning subject, forest environmental services include: Fund for protection and development of Vietnam Forest, the Provincial Fund for Protection and Development; Organization for Paying District Environmental Environmental Services; Organization to pay the environmental forest environmental service; the forest owner is the largest. organization; the organization is not the owner of the state who is responsible for the management of the forest.

2. The planning time, the cost of paying the forest environment for the same period as the planning, the annual state budget bill.

What? 7. Preparation planning, details

1. Central

Each year the Vietnam Forest Fund and Development Foundation performs the following work:

a) Identilocate the forest area with a forest environment service supply of basins located on the administrative grounds from two provinces, the Central City of the Central and upward, and the list of objects using forest environmental services must pay for the deposit of the ministry. The Department of Agriculture and Rural Development approved and published;

b) The notice for objects using a forest environment service located on the administrative site from two provinces, the Central City of China returns to submit a plan to submit money for payment of the forest environment;

c) inform the Provincial Fund for the Protection and Development of the Provincial Forest and to submit the plan, the money spent on the local forest environment.

2. Local

Annually, the Provincial Fund for the Protection and Development of the Provincial Forest performs the following work:

a) Define the forested area with a forest environment service which serves to pay the forest environment service in the provincial province of UBND to approve and publish;

b) The list of objects using forest environmental services must pay for the service of the forest environment on the province; the list of forest hosts is the provision of forest environmental services to the Provincial People's Committee;

c) The notice for objects using a forest environment service filing a plan to pay for the payment of the forest environment;

d) The guide of the forest hosts is to organize, build plans, spend the environment of the forest;

The Guide to non-forested organizations is the state-controlled forest of forest management by the Provincial People's Provincial Committee approved by the Provincial Committee of the Provincial People's Committee to propose a support for the management of the forest protection management.

e) Guide to district payments

The list of forest hosts is a household, individual, community community and community committee.

The planning aggregation report, the cost of the district environmental services, sends the Fund to protect and develop the provincial forest.

What? 8. The planning content, the forest environment service.

1. Evaluation of the implementation of the entity, the money cost of the first six-month forest environmental service, which is expected to take all year; compared to the previous year's implementation; the assessment of the situation implementation of the policy of paying the forest environment by decree 99 /2010/NĐ-CP, Stating positive results, restrictions, difficulties and causes, the resolution of the planning year.

2. Specific identification of the fall, the cost of paying the forest environment on the basis of the actual situation made in the previous year; forecast the fluctuations in revenue, subject matter in five plans; the collection plan and the cost of paying the environment service. The Forest of the Fund, the forested landowners are the organization, of the Governing Districts, communes; envisage the cost of management of the Fund, the forested landowners are the state organization, the institutions that are not the forested landowners responsible for forest management by way of the year.

What? 9. Procurement Planner, Forest Environment Service

1. For the object using the forest environment service

Prior to July 15, the annual filing plans to pay for the annual forest environment service next year, according to the number two issued by this information on the Fund for the Protection and Development of Vietnam against subjects using the forest environment services. in the forests located on the administrative boundaries of the two provinces, the central city or the central city; or the Fund for Protection and Development of the Provincial Forest for objects using forest environmental services in forests located within the area of the planet. A province, the city's central city.

2. For the forest master is the organization

a) Sign a commitment to forest protection management supply of forest environment or to sweep annual commitment to the Department of Agriculture and Rural Development;

b) Sign the stock or sweep of the forest protection contract with the securities pursuits to the current state of the state;

c) The representation of the list of securities of forest protection securities;

d) A plan to pay the forest environment service as follows:

-Check out the list of stockholders, a plan to determine the forest area of the forest service as a form of six issued by this message;

-Mapping the boundary area of the forest environment for 1/25,000;

-Report of the plan to pay for it.

-Before July 15 each year, the plan to pay the forest environment service with the prescribed records at this paragraph on the Fund for Protection and Development of the Provincial Forest.

3. For the District Payments Organization, the Organization for Social Pay

a) Sign a commitment to protect the forest: the organization for the landowners to be household, individual, rural communities who are committed to protecting the forest with the annual or stable Social People's Committee for many years.

b) A plan to pay the forest environment service

The organization, which pays the base of the forest list and its commitments to protect the forest, gives a determination to determine the forest area of the forest service by a category 5 chart, which is accompanied by this message; the report of the planning theory pays; the cost of management costs.

To provide a plan to pay the forest environment service on the Organizational Expenses Organization, accompanied: signitifully functional forest area service offering, the presentation of the cost plan, the cost of management costs.

Prior to July 15 each year, the organization paid the district general planning to pay the forest environment of all communes in the district and envisage the management costs of the Organizational Expenditures that sent the District Fund to protect and develop the provincial forest.

4. For organizations that are not the forested landowners who are responsible for the management of the forest protection by the issued forest protection administration, planning the forest protection management plan to provide funding as regulation to the forest master is the organization. state, send the Fund to protect and develop the provincial forest.

5. The Fund for Protection and Development of the Provincial Forest

a) The set of plans by the subjects to use the forest environment service; the objects supply of the forest environment; and the announcement of the Fund for Protection and Development of Vietnam in terms of the amount paid for the expected forest environment service;

b) The plan to pay for the service of the forest environment includes: the cost of management and the cost of expenses paid to the forest owners;

c) The planned collection, the all-province forest environment service by the number of seven issued by this Smart, sent the Department of Agriculture and Rural Development appraisal, the Provincial People's Committee approved. After the plan was approved, the Provincial Fund for the Protection and Development of the Provincial Forest sent it to the Fund for the Protection and Development of Vietnam Forest.

6. Vietnam Forest Fund and Development Fund

a) Construction of the procurement plan, the cost of the forest environment: the cost of the fund's business activities and the distribution budget for the local population;

b) The number of plans to coordinate the cost of the forest environment service in the year plans for the Fund for Protection and Development of the Provincial Forest before July 30;

c) The collection of procurement, the global forest environment service, the Ministry of Agriculture and Rural Development approved.

What? 10. Cost of Management

The level of management at the Forest Fund and Forest Development Fund, the forest owner is the state organization, which supports the cost of management to the organization that pays the district, as is the following:

1. The Fund for the Protection and Development of Vietnam Forest, the Provincial Fund for Protection and Development of the Province of the Province 85 /2012/TT-BTC.

2. The forest lord is a state organization, forest management organizations that are not the forest owners to follow the regulation of the financial regime applied to each type of organization.

3. Support the cadre execution mission

a) The members of the organization that pay the district, the township, the Mayor are fostering for the working days. The level of fostering, the number of people, the time of the benefits of fostering by the Provincial People ' s Commission.

b) The forest lord is the organization that pays the forest environment service that provides fostering for the person who does the task of paying for its environmental services.

What? 11. Set up, approval of the collection plan, business activity, management costs.

1. Planning a collection, operating expenses, management costs, and other cost-of-management content implemented by regulation at paragraph 3, Article 5 of this Information.

2. Ministry of Agriculture and Rural Development guidelines for the establishment of a business spending bill for the Fund for Protection and Development of Vietnam Forest; the Department of Agriculture and Rural Development Guide to the establishment, distribution of business spending expenditures for the Protection and Protection Fund. In the development of the provincial forest, the organization pays the district, communes, and forest owners, the state organization, and the organization is not the forest owner responsible for the management of the forest.

3. Approx plans, details

a) The Ministry of Agriculture and Rural Development approved the procurement plan, the branch of the forest environment and the planning of the Fund for the Protection and Development of Vietnam Forest.

b) The Provincial People ' s Committee approved the plan to collect, spend the province's forest environment and plan the activities of the Fund for the Protection and Development of the Provincial Forest.

c) The forest holder is a state organization, the institution of the forest management not the owner of the forest that browse the management plan under its financial management process.

What? 12. Investigation of Planning, Accounting

1. The case for the annual end of the year that the Vietnam Forest Fund and Development Fund, the Provincial Fund for Protection and Development, the forest owner is the unacquired state organization or has not yet obtained enough money to pay the forest environment according to the approved plan. is applied by the cost of the plan, expected last year but not higher than the planned plan of the year of planning; after the end of the year of planning, the planning of tuning, the approval rating.

2. The case in the year whether to change the task of spending or whether to change the plan due to the objective, the Fund for Protection and Development, the forest owner is the state organization, the institutions that are not the state who are responsible by the state. Correct, the authority to approve.

What? 13. Open account

1. The opening of the account of the Fund for Protection and Development of the existing level of implementation at the Digital Information 85 /2012/TT-BTC.

2. To encourage the forest owners to be household, individual, rural communities, forest protection securities that open deposit accounts at the bank branches to receive money paid for the forest environment.

What? 14. The Accounting Foundation

1. Accounting for accounting and accounting apparatus

a) The Fund for the Protection and Development Fund of Vietnam, the Provincial Fund for Protection and Development, the forest owner is the institution, the institution not the forest owner responsible for the management of the forest, and the layout of the accounting and the layout of the accounting for management. the cost of funding the forest environment by the law of accounting. The accounting organization in the same unit accounting system is applying.

b) The organization pays the district, the human mind works as the accounting and task force.

2. Save the evidence from

The prepaid accounting for the forest environment service is governed by the provisions of the law on accounting and retention at the accounting unit.

What? 15. Pay off the forest environment service at the Fund for Protection and Development of the Provincial Forest

1. Advance of the repayment of the forest environment service: the advance level, the number of times the advance is regulated by the Provincial People ' s Commission. The plan to pay for the forest environment service is approved by the Provincial People's Committee, the Provincial Fund for the Protection and Development of the Provincial Forest to pay for the following subjects:

a) The forest lord is the organization, the institution not the forest owner entrusted with the responsibility of the forest; the forest owner is the individual, the household, the rural community that has an account at the State Treasury or the Bank;

b) For the forested landowners as individuals, households, rural communities that do not open accounts at the bank, the advance money is transferred to a district or township-level.

2. Pay payment for forest environment service

a) The base announces the results of the recording of the recording agency, the Fund for Protection and Development of the prepaid provincial forest that pays the forest environment for the forested landowners in accordance with this one Article.

For the forest owner to be personal, household, rural community: after the execution of the payment, the organization pays the commune, the text report to the Fund for Protection and Development of the Provincial Forest with evidence from the pay, while giving the organization the pay. I mean, the district to watch.

b) Payment timeout

The pre-payment payment deadline for the forest environment was carried out to the end of 30 April of the following year.

What? 16. Cost of management costs to the District Pay Organization, social level

1. The planning base, approved authorship approved by the authority, the Fund for Protection and Development of the Provincial Forest transfers the management costs of management costs to the district-level Expenditures Organizations and the Organization for Social Pay. The base rate is determined by the decision to approve the plan, the bill's bill.

2. End of the plan to pay the forest environment service (prior to 30 April the following year), the cost base was quoted, the Fund for Protection and Development of the Provincial Forest paid the remaining management funds to the Governing District, the township level.

What? 17. The report determines the cost of the forest environment

1. The organization sets up the decision and appraisal authorities

a) The protection fund and forest development of the ranks, the organization is not the forested landowner who is responsible for the regulation of the forest by regulation at Article 7, the Digital News 85 /2012/TT-BTC.

b) The forest owner is the state organization and file a decision on the direct governing body for the review. Forest owners are non-state organizations that follow the decision-making regime for that type of organization.

c) The use of the open forest environment service self-asserts the money cost of the forest environment, sending the Forest Fund and the development of the forest after 45 days from the end of the year's accounting of the four-issue order.

2. The time of the filing of the decision report, the decision report template, and the filing time

a) Vietnam Forest Fund and Development Fund, Fund for the Protection and Development of the Provincial Forest on December 31 annually, the time of setting and regulating the report's decision until 30 April the following year. The report decided to submit a form of eight issued by this message, giving the financial authority directly to the next 31/5 years.

b) The forest master is the organization, the organization is not a forest owner who is responsible for the management of the forest accounting keywords, the report, the report manifold, and the filing of the report by the regulation of financial management to each of those types of organization.

3. Time of review, appraisal and notification of payment of money paid for the forest environment implementation by current regulation of the financial regime for each type of organization.

What? 18. Audit

Encouraging the Fund to protect and develop forests, the forest owners make independent audits reporting annual financial decisions that pay the forest environment. The funding for making independent audits from the funding is cited for fidget operations, management costs, and planning, accounting.

What? 19. Report Mode

1. Every year the forest owner is the organization, the organization is not the owner of the forest, but it is responsible by the state of the state who is responsible for reporting the results to report the cost of the forest environment according to the number nine. We have to go to the ground.

2. The Fund for the Protection and Development of the Provincial Forest Service makes the state of the provincial forest environmental problem reporting the Provincial People's Committee, the Department of Agriculture and Rural Development, the Finance Department, and the Vietnam Forest Development Fund.

3. The Fund for Protection and Development of Vietnam Forest synthesis of the country's implementation of the Forest Environment Service reports the Ministry of Agriculture and Rural Development and the Ministry of Finance.

What? 20. Check, monitor, finance public

1. Ministry of Agriculture and Rural Development presided in coordination with the Ministry of Finance to organize inspection, monitoring of ministries, industries, localities in implementing the implementation of the Digital Protocol. 99 /2010/NĐ-CP.

2. The Fund for Protection and Development of Vietnam Forest, the Provincial Fund for Protection and Development of the Provincial Forest, Organization of the District Payments, the township level examination, which oversees the implementation of the Forest Environment Service.

3. The Fund for Protection and Development of Vietnam Forest, the Provincial Fund for Protection and Development, the forest owner is the institution, which is not the forested landowner who is responsible for the forest management of the financial public by the law of finance, accounting. Yeah.

4. The organization pays the district, the township

a) Under the examination, supervision of the state agency, the social political organizations, the population of the people at the district level, the commune and the Fund for the Protection and Development of Vietnam Forest, the Fund for Protection and Development of the Provincial Forest under the rule of law.

b) Notice to the village community, political organization, social organization, and public organization by the regulation of the Democratic Regulation at the base of the list of objects paid for the forest environment, the amount paid, the method paid by the forms. After:

Public listing at the headquarters of the Social People ' s Commission and in the village community or the most favorable public place for people to follow;

Written notice;

Notifications on the social media system, village;

Announced in the civil society of the village.

What? 21. Asset Management

The hedge fund and forest development of the ranks, the forest owner is the state organization, which is not the owner of the forest: the property formed from the source of the cost of the forest service administered by the regulation of the Management Law, using state property and the use of the forest. Existing manual text. For other organizations implementing asset management forms from the source of the forest environment service in accordance with the laws governing the existing state's existing financial management in accordance with that type of organization.

Chapter IV

THE ORGANIZATION.

What? 22. The responsibility of the organizations, units

1. Every year, the Ministry of Agriculture and Rural Development presided in coordination with the Ministry of Finance and ministries, the relevant sector-related sector, reported the Prime Minister on the implementation of the implementation of the Protocol. 99 /2010/NĐ-CP.

2. The People ' s Committee of the Provinces, the Central City

a) Directs the Department of Agriculture and Rural Development, the Department of Finance, departments, departments, the related sector, the District People 's Committee, the Social People' s Committee, the organizations, the host forest hosts implementing this information;

b) The agricultural and rural development of rural development guidelines for the protection of forest services to the forest owners is the organization and the forest owners are individuals, households, rural communities;

c) Organization of the apparatus and maintenance of the operation of the Fund for Protection and Development of the Provincial Forest;

d) A yearly periodic overview of the cost of the forest environment service on the province of the province, the report sent to the Ministry of Agriculture and Rural Development, the Ministry of Finance.

What? 23.

1. This message has been in effect since 1 January 2013.

2. In the course of execution, if there is an entanging, the agencies, the unit reflect on the Ministry of Agriculture and Rural Development and the Ministry of Finance to review the ./.

KT. Minister of Agriculture and Rural Development
Chief.

KT. MINISTER OF FINANCE
Chief.

(signed)

(signed)

Hà jun Tuan

Nguyen Thu Minh