IT ' S SMART

Edit, add some of the stats of the Digital 44 /2009/TT-BNPTNT July 21, 2009

of the Ministry of Agriculture and Rural Development guidelines for financial management of foreign assistance from abroad.

of the Department of Agriculture and Rural Development Management

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Base of Protocol 01 /2008/NĐ-CP 03/01/2008 of the Government and Decree No. 75 /2009/NĐ-CP October 10, 2009 amendment Article 3 Protocol 01 /2008/NĐ-CP 03/01/2008 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Base of Protocol 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

Base of Protocol 131 /2006/NĐ-CP September 9, 2006 of the Government enacted the Management Regulation and uses the source of official development assistance;

Base of Protocol 93 /2009/NĐ-CP October 22, 2009 by the Government of the Government of the State Administration of Management and use of foreign government aid;

The Digital Base. 108 /2007/TT-BTC 07/9/2007 of the Ministry of Finance guidelines for financial management of the program, the official development assistance project (ODA);

The Digital Base. 40 /2011/TT-BTC March 22, 2011 and Digital News 107 /2011/TT-BTC July 20, 2011 by the Ministry of Finance amended the addition of a score of the Digital Information 108 /2007/TT-BTC 07/9/2007 of the Ministry of Finance guidelines for financial management of the program, the official development assistance project (ODA);

The Digital Base. 225 /2010/TT-BTC December 31, 2010, the Ministry of Finance provides a state financial management system for non-reimbursable foreign aid of state funds.

The Digital Base. 87 /2010/TT-BTC June 15, 2010 of the Ministry of Finance guidelines for the management and handling of the assets of the projects using state budget capital as the project ends.

The Minister of Agriculture and Rural Development issued the revised Notice, adding some of the provisions of the Digital Information. 44 /2009/TT-BNPTNT July 21, 2009, of the Ministry of Agriculture and Rural Development guidelines for foreign resource management of foreign support of the Ministry of Agriculture and Rural Development as follows:

What? 1. Modified, supplement some of the provisions of the Digital 44 /2009/TT-BNPTNT July 21, 2009, of the Ministry of Agriculture and Rural Development guidelines for the management of foreign support of foreign countries of the Ministry of Agriculture and Rural Development.

1. paragraph 2 Article 4 is modified as follows:

" 2. In addition to the above content, for programs, the non-reimbursable aid project has independent properties (not accompanied by the loan project) also must implement the confirmation of the aid of the Ministry of Finance (the Department of Debt Management and Foreign Finance) under the regulation. at the Digital Information 225 /2010/TT-BTC December 31, 2010, the Ministry of Finance rules the state financial management system for non-reimbursable foreign aid of state budget revenues and guidelines, amendments, additions, or replacement of this Information (if available) ".

2. Clause 1 and 2 Articles 9 are as amended as follows:

" 1. Confirming money, aid to the Ministry of Finance (the Department of Debt Management and Foreign Finance), which reported the adoption and use of aid applied only to programs, the non-reimbursable aid project was independent.

The affidavit and the time of confirmation of the aid are carried out by regulation at the Digital Information 255 /2010/TT-BTC December 31, 2010, the Ministry of Finance rules the state financial management system for non-reimbursable foreign aid of state budget revenues and guidelines, amendments, additions, or replacement of this information (if available).

2. Slowly 15 days after the end of the quarter, the project holder sends a report payment report on the funds paid in the deposit in the Ministry of Finance (Financial Case) to sum up the Ministry of Finance. "

3. Clause 1 Article 10 is modified as follows:

" 1. How to spend spending in the case of using domestic domestic capital and borrower capital through programs, the project to cooperate with foreign countries is applicable under the regulation at Digital Information. 219 /2009/TT-BTC November 19, 2009, of the Ministry of Finance stipulated a number of consumer spending rates applicable to projects/programs that use the official development support capital (ODA), Digital Information. 192 /2011/TT-BTC December 26, 2011 by the Ministry of Finance amended, adds some provisions of the Digital Information 219 /2009/TT-BTC November 19, 2009 of the Ministry of Finance and the text of instruction, modification, addition or replacement of this Information (if available) ".

4. paragraph 5 Article 12 is modified as follows:

" 5. For non-reimbursable aid projects:

a) The budget accounting for the aid of a row: When the project holder/unit confirms the aid, the Ministry of Finance sets out to record a budget of simultaneously write-off of the project/unit.

b) The budget accounting for the aid of money:

-The affidavit confirms the aid of the project/unit, the Ministry of Finance sets up the budget capture of the budget simultaneously recording the advance on the project/unit.

-Project/unit implementing the spending, the quarterly valuation reports the number of submitted payment payment metrics to the Ministry (through the Financial Case) to examine, aggregate the Ministry of Finance to complete the advance payment and record funding for the project/unit ".

5. Disposition 2 Clap 6 Articles 12.

6. Article 13 is added to paragraph 3 as follows:

" 3. For programs, the aid project termini works or has the dissolution decision, the merger in five budgets, the project manager and the accountant in charge of addressing the receivship, the genus and completing the report ' s detailed decision-making reporting. Aid to the end of operation, dissolution, merger, newly transferred to other works and responsibilities before the law on the wrong (if any) during the mission ".

7. Article 14 is added to paragraph 4 as follows:

" 4. For projects required to submit evidence from the (original) to the funding side, the project owner makes a snapshot of the evidence from the prescribed accounting at Article 18 of the number. 128 /2004/ND-CP December 31, 2004 of the Government provides detailed and manual implementation of some of the provisions of the applicable Accounting Law in the field of state accounting ".

8. Clause 2 and 3 Articles 17 are amended as follows:

" 2. For the XDCB projects, the project year project decision follows the Digital Information. 210 /2010/TT-BTC On December 20, 2010, the Ministry of Finance on the provision of the decision to determine the investment capital investment decision was essentially a state of state budget by the annual budget and guidelines, amendments, additions, or substitution of this Information (if available) ".

3. For HCSN projects, project decision five practices according to Digital Information. 01 /2007/TT-BTC, 02/01/2007 of the Ministry of Finance, guidelines for review, appraisal and notification of annual decision on administrative agencies, career units and organizations supported by the state budget and the documentation of instruction, modification, addition or replacement of the Information (if any) ".

9. paragraph 2 Article 18 is modified as follows:

" 2. The XDCB investment project capital decision report completes the implementation in accordance with the regulations at No. 1. 19 /2011/TT-BTC 14/02/2011, of the Ministry of Finance Regulation on the decision to complete project of the state capital and to the text of instruction, modification, addition or replacement of this Information (if present) ".

10. Article 21 is modified as follows:

" Article 21. Handle the asset during the process of use and after the project is finished.

The handling of the assets of the projects as the project ends up under the regulation at Digital Notice. 87 /2010/TT-BTC June 15, 2010 of the Ministry of Finance directed the management and handling of the assets of the projects using state budget capital when the project ends and Article 15 Digital Information is used. 225 /2010/TT-BTC December 31, 2010, the Ministry of Finance rules the state financial management system for non-reimbursable foreign aid of state budget revenues and guidelines, amendments, additions, or replacement of this Information (if available) ".

11. Article 21a is added after Article 21 as follows:

" Article 21a. Cost the cost of the residual and arbitrate at the end of the project:

1. The resulting expense is the amount issued by the funding party to the Vietnamese side to pay for the project activities but after the end of the project is still available on the account receiving the aid money. After the end of the project, if it does not have to return the sponsor under the wish, the international agreement, the number of the above-end funds is submitted to an individual account of the Ministry.

2. Defending the price rate between the accounting rate on the accounting book and the actual rate that arise during the accounting process, convert the aid foreign aid to the currency, which is individually treated and processed into the cost, or the income operating income. Five. Following the end of the project, if there is no specific processing agreement with the funding party, the above amount (positive difference) is submitted to an individual account of the Ministry.

3. The management and use of the source funding source is done as follows:

a) Open and use at paragraph:

-The Ministry of Agriculture and Rural Development assigned to the Office of the Open Office one at its own in the commercial bank; using the sign of the Office of the Department to serve the management of the collection, submit and use the source of the resulting funds.

-Through the work of the decision-checking, financial examination (if any), the investment topics, Project Management and the agencies, the unit reception to use the aid in charge of transferring the combined funds at the announcement of the Ministry of Agriculture and Rural Development (Case). Finance) to the account stated above within 15 days of the receiving notice.

b) Management organization, rights and responsibilities of the stakeholders:

-Office of the Ministry of Human Resources, the existing accounting apparatus for managing, accounting, tracking, reporting reflection of the situation to take over and using the source of the resulting funds provided by the investors, Project Management and the agencies, the unit moved back to the above paragraph. regulation.

-The financial case is responsible for announcing a direct deposit of the deposit directly to the investors, the Project Management Board and the agencies, the receiving unit, the use of aid; at the same time, the leadership, the dedicated director to direct, in coordination with the Office of the Ministry. track, guide, check out the management situation and use the source of the funding above.

-Officer of the Office of the Ministry and the Financial Services Administration (s); participation in the management of the funding stated on the benefits of the corresponding amount of time and the goal in the decision to send persons, assignment assignments, and be paid according to the actual level on the basis. The balance of income revenues is an end in each stage; the procedure for payment of the subcurrency according to the current regulation.

c) The use of a combined source of funds transfers to the Ministry's account for the following content:

-Chi increases management capacity for the programs/projects of the Ministry, including opening training classes, attending and organizing workshops; sending training, raising levels, skills in water and abroad;

-Department of physical infrastructure investment, equipment procurement, vehicle management, monitoring of programs/projects of foreign assistance;

-Detail support for the interrogation work, approval of the completion of the completed non-reimbursable aid project (including the organization of the meeting, the printing money, document cheese, stationing, translation, remunation to the Council member, the jury approx the project decision) It was done.

-The cost of the cost, the organization of supervised work, evaluated the implementation of the implementation of foreign support programs/projects;

-The added fostering (day, time); the subordinate and the task for the staff to participate in the management of the funding;

-Chi to perform other duties under direction, priority of the Ministry.

d) All of the expenses given to the internal content from the source of the cost of an end before the Office of the Ministry of the Implementation Of The Bank, Payment, the project officer in charge of the project's details must be set up to the Chief Financial Officer's details on the basis of categories/content. in the overall accounting that has made a deal with the Ministry of Finance (the Department of Debt Management and Foreign Finance).

The end-of-the-year end-of-the-shelf life is not used until the following year.

e) Define the cost of carrying out the current regulation of the state. In the absence of specific rules on the subject, standard, cost, the Financial Case for the Ministry of Finance to be agreed upon, as a decision base.

g) Accounting and reporting mode: Office of accounting and accounting openers, accounting to reflect the situation of reception, use of the source of the funding stated above; quarterly, year, responsible for aggregation of financial statements, collection decisions, cost expenses and others. with the financial statements and the decision of the unit to send the authority to review, appraisal, approve under the current regulation ".

What? 2. Effect of execution

1. This message has been in effect since 1 November 2012.

2. During the execution process, if there is an entangrium, recommend the agencies, the unit reflects in time to the Ministry to guide, coordinate the solution ./.