Circulars 46/2012/tt-Bnnptnt: Modifying, Supplementing Some Articles Of Circular No. 44/2009/tt-Bnnptnt On 21/7/2009 Of The Ministry Of Agriculture And Rural Development, Financial Management Guidelines In Support Of ...

Original Language Title: Thông tư 46/2012/TT-BNNPTNT: Sửa đổi, bổ sung một số điều của Thông tư số 44/2009/TT-BNNPTNT ngày 21/7/2009 của Bộ Nông nghiệp và Phát triển nông thôn hướng dẫn quản lý tài chính nguồn hỗ trợ của ...

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CIRCULAR additional amendments to some articles of the circular No. 44/2009/TT-BNNPTNT on 21/7/2009 of the Ministry of agriculture and rural development, financial management guidelines in support of foreign countries in the scope of the Ministry of agriculture and rural development management _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 01/2008/ND-CP dated 03/01/2008 and Government Decree No. 75/2009/ND-CP on 10/9/2009 amending article 3 of Decree 1/2008/ND-CP dated 03/01/2008 of the Government functions, tasks, powers and organizational structure of the Ministry of agriculture and rural development;
Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 131/2006/ND-CP dated 9/11/2006 the Government issued regulation on the management and use of resources to support official development;
Pursuant to Decree No. 93/2009/ND-CP on 22/10/2009 the Government issued regulations and use foreign non-governmental aid;
Pursuant to circular No. 108/2007/TT-BTC dated 7/9/2007 of the Ministry of Finance shall guide financial management mechanism for the program, project official development assistance (ODA);
Pursuant to circular No. 40/2009/TT-BTC dated 22/3/2011 and circular No. 107/2011/TT-BTC dated 20/7/2010 of the Ministry of finance to modify some additional points of circular No. 108/2007/TT-BTC dated 7/9/2007 of the Ministry of Finance shall guide financial management mechanism for the program the project, the official development assistance (ODA);
Pursuant to circular No. 225/2009/TT-BTC on December 31, 2010 of the Ministry of finance regulations in State financial management for non-refundable aid of the foreign Department of the State budget revenues;
Pursuant to circular No. 87/2009/TT-BTC on 15/6/2010 of the Ministry of Finance shall guide the management and disposal of assets of the projects using the State budget when the project ends.
The Minister of agriculture and rural development issued a circular amending and supplementing some articles of circular No. 44/2009/TT-BNNPTNT on 21/7/2009 of the Ministry of agriculture and rural development, financial management guidelines in support of foreign countries in the scope of the Ministry of agriculture and rural development following management : article 1. Amendments and supplements to some articles of the circular No. 44/2009/TT-BNNPTNT on 21/7/2009 of the Ministry of agriculture and rural development, financial management guidelines in support of foreign countries in the scope of the Ministry of agriculture and rural development management.
1. Item 2 article 4 is modified as follows: "2. In addition to the above, content for the program, non-refundable aid projects are independent properties (does not come with loan projects) have to make aid work of the Ministry of Finance (debt management Bureau and foreign financing) as specified in circular No. 225/2009/TT-BTC on December 31, 2010 of the Financial provisions the financial management mode of State for non-refundable aid of the foreign Department of the State budget revenues and the guidance documents, modify, supplement or replace this circular (if any) ".
2. Clause 1 and 2 article 9 is amended as follows: "1. confirmation of money, aid with the Ministry of Finance (debt and financial management Department for Foreign Affairs), report the situation to receive and use the aid apply only with respect to the program, non-refundable aid projects are independent properties.
Declaration form and time of confirmation of the aid be made as specified in circular No. 255/2009/TT-BTC on December 31, 2010 of the Ministry of finance regulations in State financial management for non-refundable aid of the foreign Department of the State budget revenues and the writing guide , modify, supplement or replace this circular (if any).
2. At the latest 15 days after the first quarter, the owner of the project advance payment report for the funds in the money in you send The (Financial Services) to the Finance Ministry sent synthesis. "
3. Clause 1 article 10 is amended as follows: "1. the costs in the case of the use of resources for the application in the water and equity loans through the program, cooperative projects with foreign apply as specified in circular No. 219/2009/TT-BTC on 19/11/2009 of the Ministry of Finance regulates a number of costs applied for the project/program use capital official development assistance (ODA), circular No. 201/2009/TT-BTC dated 26/12/2010 of the Ministry of finance amend, supplement some articles of circular No. 219/2009/TT-BTC on 19/11/2009 of the Ministry of finance and the guidance documents, modify, supplement or replace this circular (if any) ".
4. Clause 5 article 12 is amended as follows: "5. for the non-refundable aid projects: a) the budget accounting for AIDS by: When the project owner/unit confirmed aid, the Finance Ministry set the write command actually budget revenues at the same time the project actual record/unit.
b) budget accounting for funds in the money:-base declarations confirm that project aid/unit, the Ministry of Finance set the write command actually budget revenues simultaneously ceasing the advance for the project/unit.
-Project implementation units/spending, quarterly reporting advance payments data sent (through the financial Service) to check, General Finance Ministry proposal complete payment of the advance and record the actual capital aid for projects/units ".
5. Repeal of Article 6, Paragraph 2, Point 12.
6. Article 13 was added paragraph 3 as follows: "3. for the program, project termination activities or have decided to dissolved, merged in the budget year, the Project Director and the person in charge of accounting shall be responsible for settling the accounts receivable, and complete the report aid spending to termination of activities , dissolution, merger, new move other work and is responsible before the law on violations (if any) during the duration of the mission ".
7. in article 14 the following paragraph 4 is added: "4. for the project due to the requirement to submit documentation (original) to the sponsor, the project owner make copy back to the accounting according to the provisions of article 18 of Decree 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the applicable accounting law in the field of State accounting ".
8. Item 2 and 3 article 17 is amended as follows: "2. for the XDCB project, in project settlement made by circular No. 210/2009/TT-BTC on 20/12/2010 of the Ministry of finance about regulating the capital construction investment in the State budget according to the level of the annual budget, the youth and the writing guide , modify, supplement or replace this circular (if any) ".
3. for the HCSN project, in project settlement made under Circular No. 01/2007/TT-BTC, on 02/01/2007 of the Ministry of finance, valuation, review instructions and announcements for the annual settlement agencies, business units and organizations are the State budget support and guidance documents , modify, supplement or replace this circular (if any) ".
9. Item 2 Article 18 is amended as follows: "2. the reported capital investment project XDCB complete follow the provisions in circular No. 01/2011/TT-BTC dated 14/02/2011 the Finance Ministry's regulations on settlement projects completed in the State capital and the writing guide , modify, supplement or replace this circular (if any) ".
10. Article 21 is amended as follows: "article 21. Asset disposal during use and after the project ends.
The disposal of the assets of the project when the project ends follow the provisions in circular No. 87/2009/TT-BTC on 15/6/2010 of the Ministry of Finance shall guide the management and disposal of assets of the projects using the State budget when the project ends and article 15 circular No. 225/2009/TT-BTC on December 31, 2010 of the Ministry of finance regulations prepared the State financial management for non-refundable aid of the foreign Department of the State budget revenues and the guidance documents, modify, supplement or replace this circular (if any) ".
11. Article 21a is added after article 21 as follows: "article 21a. The residual funds and handle the disparity in rates at the end of the project: 1. Funding the balance amount is due to the transfer sponsor Party Vietnam to pay for project activities, but after the end of the project still balance on account of receiving aid money. After the end of the project, if not return the sponsor according to the treaties, international agreements, of the residue on was filed about a Department's own account.
2. The difference in rates between accounting rates on bookkeeping and actual rates arise in the process of accounting, the conversion of foreign currency into local currency, aid is a private accounting and handling the transfer costs, or project activity income annually. After the end of the project, if no specific processing deals with the funding Side, the amount of the difference (the difference) was filed on a Department's own account.
3. The management and use of funds the balance are as follows: a) to open and use the in clause:-Ministry of agriculture and rural development, delivered to the Office of the open a private account in a commercial bank; use of the seal of The Office to serve the management of currency lodging and usage, funding the balance.
-Through the work of inspection, inspection of the financial settlement (if available), the client, project management and the agency receiving unit using aid is responsible for transferring the residual funds of the Ministry of agriculture and rural development (Financial Services) to the account mentioned above within 15 days from receiving notice of currency lodging.
b) management organization, rights and responsibilities of the parties concerned:-the Office of the Ministry of personnel, the use of the existing accounting to accounting, management, tracking, reporting reflects the situation of receiving and use of funds the balance due to the owner, the management of the project and the Agency , the unit moved on in the above paragraph as prescribed.
-Financial Services is responsible for announcing the funding submission residual income sent directly to the client, project management and the agency receiving unit, use of aid; at the same time, elected leaders, professional staff manage to steer, in collaboration with the Office of the monitor, guide and control to manage currency lodging and the use of the funds mentioned above.

-Officers of the Office of the Ministry of finance and part-time activity; join the management funding mentioned above are entitled to the allowance corresponds to the percentage of time in Chief decided to send, assigned tasks and be paid according to the level of fact on the basis of the budget income balance surplus in each stage; procedure for payment of allowances under the current rules.
c) use funds the balance of the account for the following:-strengthen management capacity for programs/projects in the Ministry, including open training classes, attend to and organizes the workshops; training, to improve their skills in the country and abroad;
-Investment in infrastructure, equipment procurement, facilities management, monitoring the implementation of programmes/projects in support of foreign countries;
-Support for the work of examining, approving settlement non-refundable aid projects completed (including the Organization of meetings, money printing, copy documents, stationery, translation, remuneration to Board members, the settlement approval assessment complete project);
-The work of the Organization, the monitoring visits, reviews the progress of implementing the programs/projects in support of foreign countries;
-Fostering do more (date, time); part-time allowance for staff participation in the management of sources of funding;
-To perform other duties as directed, the priorities of the Ministry.
d) the entire expenses for the above content from the source funding the balance before The Office make disbursements, payments, professionals in charge of the project must establish cost the Director of the approval on the basis of financial items/content in the overall estimation has an agreement with the Ministry of Finance (debt and financial management Department for Foreign Affairs).
DD) the residual funding sources mentioned above, last year is not used up was transferred the following year to continue using.
e) spending limit follow current regulations of the State. Case specific provisions on the subject, standards, costs, Financial Services make the text sent the Ministry of Finance (debt management Bureau and foreign finance) to the agreement, as a basis for decision.
g) accounting and reporting mode: open The Office Accounting and accounting organization, accounting to reflect the situation of receiving, using the funds mentioned above; Quarterly, in General, is responsible for financial reporting, settlement currency, the residual funds together with the financial statements and the payment of the unit sends the competent agency review, appraisal, approval under current rules ".
Article 2. Effect 1. This circular effect since 01/11/2011.
2. During the implementation process, if there are obstacles, suggest the bodies, timely reflect the units of the Ministry to guide, coordinate resolution./.