CIRCULAR rules of capital management in the social budget, capital Ward, the _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002; 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 the law No. 16/2003/QH11 on 26/11/2003; Decree No. 12/2009/ND-CP dated February 12, 2009 on the management of government investment project construction and Decree No. 83/2009/ND-CP on 15/10/2009 of the Government about amending and supplementing a number of articles of Decree No. 12/2009/ND-CP dated February 12, 2009 about project management of construction works;
Pursuant to Decree No. 112/2009/ND-CP on December 14, 2009 by the Government on managing the cost of construction works;
Pursuant to Decree No. 85/2009/ND-CP on 15/10/2009 of the Government Procurement Law Enforcement Guide and selection of building contractor construction law; 48/2010/ND-CP dated 10/5/2010 of the Government on the contract in construction activities;
Pursuant to Decree No. 51/1999/ND-CP on 08/7/1999 of the Government about issuing of investment management regulation and build, Decree No. 12/2000/ND-CP dated 10/5/2000 and Decree No. 19/2003/ND-CP on January 30, 2003 by the Government on the amendments and supplements to some articles of the Statute and building investment management attached to Decree No. 52/1999/ ND-CP on 08/7/1999 of the Government;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance.
The Finance Ministry regulations on the management of capital budget capital in the communes, wards and towns as follows: chapter I GENERAL PROVISIONS article 1. Scope, object apply.
1. This circular apply to investment projects construction (feasibility study report) or technical-economic report of construction works (hereinafter referred to as project) was invested by the social budget, Ward, (hereinafter referred to as the social level budget) and approved by the authority of the President of the people's Committee of the commune Ward, (hereinafter referred to as the social people's Committee).
2. This circular does not apply to the project, works in the scope of management-level people's committees of communes are guidelines in other documents of authority.
3. for projects administered by the people's Committee of the social investment by the other capital (not part of the State budget) recommended use herewith.
Article 2. Principles of capital management.
1. Before the approval of investment projects, the investment decision must clearly define the project capital investment; only when the investment decision was clearly the source of capital and capital balances capacity and ensure the layout enough capital to make the project not to exceed 3 years. The case of investment projects in the use of resources in support of the budget level on the before approving investment projects, must have the written agreement on the funding of the support level of capital. Prohibiting the deployment of investment project when no capital guarantee. The project investment decision without identifying the source of capital, capital levels in the State budget, make the project execution is stretched, causing waste of people signing the investment decision must take responsibility for the losses caused by the stretching of this cause.
Special, urgent cases (due to natural disaster, fire) should start immediately, the project must be the people's Council, Ward, town or township Permanent Committee for the implementation of local pilot not held people's Council (hereinafter referred to as the people's Council granted the commune) there are comments agree in writing and be the people's Committee the County, district, town, and city in the province (hereafter referred to as the people's committees at district level) approved in writing. Investment project in this case must have expected funding guarantees; must be the first priority when the capital had its layout; avoid standing debt capital.
2. for the project be invested from budget to superior support, Chairman of the provincial people's Committee, the central cities (hereafter referred to as the provincial people's Committee) based on the actual situation and the capacity, management of construction work of the people's Committee of the social level to decentralized approval authority project building works for compliance with the applicable regulations of the State and the specific conditions of each locality.
3. The project due to a people's Committee Chairman granted investment approval decision Township is located in the master plan was approved by the authority and to comply with the order, the procedure of construction works according to the current rules of the State.
The case of projects not yet in the master plan was approved by the authority, before the approval, investment projects must be approved by the people's Committee of the district planning.
4. The President of the people's Committee of social implementation of investment project management of construction works, make sure to use the correct investment purpose, savings, efficiency, publicity and transparency; true Executive mode of financial management-investment-building of the State and the specific provisions of this circular.
5. The owner or the project management committee be established owner or organization project management consulting was the owner hired to manage the project (hereinafter referred to as the owner) made investment project management of construction works according to the current rules of the State and the specific provisions of this circular.
6. Financial authority levels, management of construction works on functional tasks, responsible investor guide implementation of investment projects. State Treasury agency responsible for control, timely capital payment, in full, in the right mode for the project when there were eligible for payment of capital according to the current rules of the State and the specific provisions of this circular.
Chapter II SPECIFIC PROVISIONS of article 3. Investment capital.
1. social budget spent on investment projects.
2. Capital support of the Superior State budget for investment projects in the Authority decided to approve the investment project-level people's committees of communes.
3. The contribution of the voluntary principles of the people in town for each specific investment project, led by the people's Council granted through the Township and was put into the budget's revenue.
4. voluntary contributions and non-refundable aid of institutions, individuals (foreign and domestic) to invest for investment projects management is done by the communes as follows: a) the monetary contribution of case: social people's Committee made currency lodging deposit account and invested in the management of township budget open Township in Treasury home water (if contributions in foreign currency, the Exchange was converted the Vietnam accounting rate of Exchange announced by the State coffers every month).
b) where contributions in kind:-for donations of supplies, the voluntary labour of the people in town: based on the number of materials, labour because people contribute, the prices on the price of materials, local labor (at the time of contribution), the people's Committee of social valuation (in Vietnam) to make the record collecting ceasing as specified.
-For in-kind contributions of organizations and individuals to invest in town: people's Committee established the Council of the township level determine the value object (in Vietnam) for delivery to the client management; at the same time performed record ceasing as specified. The Council determines the value of artifacts by the President of the people's Committee of social formation; members include representatives of the Government, unions and township level units in the Monitoring Committee of the investment community.
Article 4. Planning, announcement distribution plan, adjust the annual investment plan.
1. Planning the investment: a) the planning of the capital of the people's Committee of social is made according to the regulations of the Ministry of Finance (in the circular number 60/2003/TT-BTC dated 23/6/2003 Regulation on the management of the budget and other financial activities of the commune , Ward, and circular No. 63/2009/TT-BTC on 27/3/2009 regulating the work estimate, made the estimation and budget-settlement of the district, the County, ward where no organized the people's Council) and the revised text, supplements (if any). Specifically: based on socio-economic development plan of civil society, the owner of capital planning, along with the time estimating the budget-level people's committees sent Township. Based on the expected capital investment, people's committees and the township-level people's councils look through social investment plan of the town (according to model No. 01/BC-TAY attached to this circular). The investment plan must ensure the following:-total capital investment for the year, divided according to each project and each source of capital (social budget capital budget capital level; support; contribution of individual organizations in town; the contribution of organizations other individuals).
-The recommendations (if any).
-Capital plan of the town after the people's Council granted through the Township, be sent to the financial-planning, districts, towns, and cities in the province (hereinafter referred to as the financial-planning district level). Finance-planning district level of synthesis report-level people's committees, the Department of finance, Department of planning and investment (under model number 02/BC-TAY attached to this circular).
2. Notice of allocation of investment plan: based on five investment plans are social councils through; on the basis of the social budget revenues, sources from the superior budget support, mobilized contributions and mass execution of investment projects, the Chairman of people's Committee of the commune and allocation decisions in capital plan for each project, and send the State Treasury (where to open an account) to make the base control payments, capital for investment projects (in the form of SHORT-TERM/TB-3 attached to this circular).
The township-level people's committees detailed allocation of capital investment for each project according to the code project and the economic sector (category, account) according to Appendix No. 2 attached to decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of Finance on the index system of the State budget and the revised text supplements (if any).
3. Adjust the annual capital plan:-periodically, the social people's Committee reviewing the progress made and the goals of the investment projects in the year to adjust plans according to the authority, the transfer of capital from the investment projects do not have the ability to implement investment projects to make progress beyond outstanding, the volume, the project has the ability to complete beyond the plan in the year. The adjustment plan must ensure that the plan of the investment project after adjustment does not lower the amount of capital the State Treasury has to pay for that investment projects.
-The time limit adjusted annual plan ends at the latest on 25 February as planned.
Article 5. Capital payments.
1. Open account: a) the investor be open billing account invested in the social budget in State Treasury (where open account transactions of communal budget) under the Ministry of finance about the open mode and use the account in the State Treasury.
b) State Treasury account opening instructions for the owner.
2. The records, documents and the original basis of the investment project for the management, control the payment of capital investment, the investor must submit to the State Treasury (where open account payment) the material basis of the investment project (the documents are originals or copies are stamped copies of investors; this document only sent once until the end of the investment project, unless the supplemental, adjusted), including: a) for the preparation of investment projects:-cost estimation for investment preparation.
-The text approved contractor selection results according to the rules of the bidding.
-The contract between the owner to the contractor.
b) for implementation of investment projects:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority.
-The text approved contractor selection results according to the rules of the bidding (including tenders, assigned the tender, direct sales, shopping the competition, self made and selected in special cases contractors, contractor selection consulting design construction architecture).
-The contract between the owner and the contractor and the documents attached to the contract under the provisions of the law (except in highly technical documents).
-Estimation and estimation of the approval decision by the authorized individual work, projects, works for the case indicated the bid or self made and the work done not through contract (except for the project just created the technical-economic report).
3. capital: advance State Treasury payment to the investor to advance funds for the contractor under the contract or to perform the work necessary to advance and must be specified in the contract; the advance shall be made after the contract takes effect. Advance capital levels, time of advance and the recovery of the advance must follow State rules for each specific type of contract are as follows: a capital advance Level): follow the provisions in circular 86/2011/TT-BTC on 17/6/2011 the Finance Ministry's regulations on the management of payments, capital and capital investment nature career in State budget sources; No. 16989/BTC-Tel on 13/12/2010 of the Ministry of Finance on the capital payment instructions from the plan year 2012 and text amendments, supplements (if any).
b) suggested capital advance profile: base document profile specified in paragraph 2, article 5 of the circular and advance capital level stipulated above; Establishment owner suggested the advance sent to the State Treasury, including:-the paper proposed capital payment (according to Appendix No. 3 attached to this circular).
-Certificate from the money transfer (prescribed accounting system of the Ministry of Finance).
-Advance guarantee of the contractor (if in the contract owner and contractor agreement has guaranteed advance; copy stamped copies of the investor).
c) Divestment: advance-advance capital to be recovered through times of complete payment of the contract, began to recover from the first payment and recovery of depleted when payment complete reaching 80% of the contract value. Recovery level each time by the owner and contractor with specific regulations in the contract.
-With regard to compensation, job support when the State revoked the land: + for compensation, work support: after paying for the beneficiary, the owner set of vouchers, payment procedures and revoked advance in slow time limit of 30 working days from the date of payment to the beneficiary.
+ For the other work: working capital advance be recovered into each billing period the volume of completed and recovered off when you're done your job compensation, support.
d) investor is responsible together with the contractor calculates reasonable advance level, managing the use of advance capital for your purposes, the right audience, effectively and responsibly to fully refund the advance which had prescribed.
-Advance capital case has not recovered but not used, if the time limit of six months prescribed in the contract must be made to the volume that the contractor has not made due to objective or subjective causes or after the application of capital that the contractor used the wrong purpose, then the owner is responsible for the same State Treasury refund recovery which advance to the State budget. Capital advance is prohibited without use or improper use of the purpose.
-The case until the end of the year plans that most recovering yet advance capital due to the contract has not been reached the prescribed rate shall continue to recover in the following years the plan and not deducted from the payment plan capital the following year.
e) State funding for the investor to pay in advance at the latest plan is to 31 December (except in the case of payment of the advance to make clearance shall be made until the end of January 31 next year). The owner may pay the advance once or many times for a contract pursuant to which advance payments needs but does not exceed the prescribed advance capital mentioned above; the case of the capital plan not enough capital level layout of the advance, the owner is the next advance in the plan the following year.
4. complete payment: a) for work done through the contract: the contract payment must match the type of the contract, the price of the contract and the conditions in the contract. Times of payment, payment period, the time of payment, payment period, payment records and payment conditions must be clearly specified in the contract; in particular:-for package deal: a payment according to the percentage (%) of the contract price or the price of works, projects, the workload corresponding to the payment period stated in the contract.-for contracts under a fixed-price menu: payment on the basis of the actual volume completed (including the volume increase or decrease approved by the authority , if any) are and the price in the contract.
-For the contract according to unit price adjustments: payment on the basis of the actual volume completed (including the volume increase or decrease approved by the authority, if any) are single and have adjusted prices due to sliding prices in accordance with the agreements in the contract.
-For the contract by time: + the cost for professionals is determined on the basis of the wage for professionals and the costs involved by the parties to the agreement in the contract (x) with the actual working time (by month, week, day, hour).
+ The expenses in addition to wage for professionals, the payment according to the method specified in the contract.
-For the contract according to the percentage (%): payment in proportion (%) of the contract price. The percentage (%) for the payment by the parties to the agreement in the contract. When contracting parties fulfilling all the obligations under the contract, on the subcontract payment for contracting party the amount by the percentage (%) value or the value of work completed are stipulated in the contract.-for contracts incorporating price contract: the payment is made to correspond with the type of contract as specified above.-for the volume of work arising out of the contract: the payment of the volume (contracts) have yet to have the unit price in the contract, follow the additional agreement to the contract which the parties agreed before and are consistent with the provisions of the relevant laws. Additional cases of work arise, the owner and the contractor to sign additional contract addendum according to the following guidelines: + case workload incurred greater than 20% of the corresponding workload recorded in the contract or the volume incurred not have unit price in the contract shall be paid on the basis of the unified party determine the price new single under the principle the agreement in the contract on the price per unit volume.
+ Mass cases arose less than or equal to 20% of the corresponding workload recorded in the contract, the application of the price in the contract, including the price has been adjusted according to the terms of the contract (if any) for payment.
+ For a single fixed price contracts and contracts over time, when the price of fuel, supplies, equipment by State price stabilization measures applied under the provisions of the Ordinance are abnormal fluctuations in price or when the State tax policy change, influence wages directly to the contract price shall be paid on the basis of the adjusted unit price if allowed level of investment decisions and the parties have agreed in the contract.
+ For the price adjustment according to the contract, the contract price was adjusted for the volume of work at the time of signing the contract, subcontract and parties contracting parties committed to adjust the price by slipping after a certain period of time from the date the contract takes effect.
+ For the package deal and contract according to the percentage (%): case of logical tasks arising outside contract signed (the contract for the construction of the mass is outside the scope of the work should follow the design; for consultancy is the mass located outside counseling are done). In this case, when adjusting the volume without changing the investment objectives or not exceeding the total investment approved, the owner and the contractor calculates, the agreement and the signing of the contract Supplement Addendum; the event made a total investment exceeding approved must be competent to decide, review investment decisions; the case of the agreement was not the mass of the work arises which will form the new package, the selection of contractors to make this package according to the current rules.
-Billing profile: when there was complete acceptance by the payment period and payment conditions in the contract (or contract supplement), the owner file the payment suggestion delivered the State Treasury, including: + Table determine the value the workload completed payment proposal (as per Addendum No. 4 attached to this circular).
+ Paper proposed capital payment (according to Appendix No. 3 attached to this circular).
+ Certificate from the money transfer (prescribed accounting system of the Ministry of Finance).
b) for work done not through contract:-for the job as the case, the work of project management by the owner directly made, ...: the payment is consistent with each type of work, on the basis of the report the volume of work completed and approved estimates for each task. Audio records of payments include: lists the workload completed and approved estimates for each job; the paper proposed capital payment or advance (if any) and remittance vouchers.
-Compensation expenses, support when the State revoked the land, records of payments include: lists of confirmation volume compensation, support work already done (according to Appendix No. 5 attached to this circular); the paper proposed capital payment or advance (if any) and remittance vouchers.
5. With respect to the requirement to follow the form of the people in town do:-for package contains simple techniques, workload mainly use manual labour, where people in town can do, then the investor reporting authority decided to approve investment projects delivered to the people in the town itself held the construction and his responsibility before the law. Implementation of this form, the investor directly contracted with the people through the representative (who do the people in the town participated in the construction of the elect; The representative may be, construction crews can also be groups of people who have a person stand out is responsible). When applying this form must have the supervision of the Supervisory Board of the investment community.
-Profile, the original base document of this kind: in addition to the contents specified in paragraph 2, article 5 of this circular, the owner added, written approval of the investment decision to allow people in the Township.
-Advance capital profile and payment completion apply similarly to the provisions in clause 3, paragraph 4, article 5 of this circular.
-Package due to people in town do the maximum advance of 50% of the value of the contract and do not exceed the investment plan of the year for the package layout. Capital advance be recovered from payments volume finish first and foremost recall when payment complete reaching 80% of the contract value.
-According to the contract and the volume of construction completed trials; The owner suggested record-setting advance (or payment), send the State Treasury proposal to advance (or paid) for the representative.
Case no account representative: investors suggest the State Treasury payment in cash; The representative paid directly for the people involved with making the construction bid packages; The investor and investment monitoring Committee of the community have the responsibility to closely monitor the payment of public money to the people.
-When paying for the package due to people in town do the payment authority payment not worth the cost of the work people do not perform and the value added tax in the estimation process.
6. planning of capital projects is only paid for the volume of completed trials to 31 December, plan; the deadline to complete payment on Jan. 31 next year (including payment to recover the capital advance), unless the project is authorized to extend duration and payment.
Payment for capital investment projects in the year (including the advance payment and payment volume completed) do not exceed an annual capital plan has arranged for investment projects.
A capital payment for each job content, projects are not approved or estimation beyond the package price; payment for capital investment projects not exceeding the total investment approved.
7. The time limit for making the payment proposal and the time limit for payment: a) the time limit for making the payment proposal: during 3 working days, from receipt of application proposed the payment (or advance) of the contractor; The owner must complete the procedure suggested the payment (or advance) and transfer payment profile (or advance) to the State Treasury (where account opening).
b) billing period: the profile base pay (or advance) due to the owner sent (according to clause 2, Clause 3, clause 4 and Clause 5 article 5 of this circular); during 7 working days for the case "control before payment, the following" and in 3 working days for the case "the first payment, the following control" (from the date of receiving enough material), to base the contract (or the approved estimates for the work to be done not through the contract); The State Treasury made the payment control (or advance) funds for the investor and the investor's (or advance) payment to the contractor, the units involved; at the same time advance capital recovery (if any).
8. The State Treasury made the payment control as follows: on the basis of the suggested payment profile of the investor, the State Treasury pursuant to the payment terms specified in the contract (number of payments, payment period, the time of payment and the payment conditions) and the value of each payment to the payment to the owner. The investor responsible for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of works, the State Treasury is not responsible for the problem. The State Treasury pursuant to the billing records, and making payments under the contract.
The State Treasury control payment made under the principle of "payment in advance, the following control" for each payment and "control first, pay later" for the payment of the final contract. Based on this principle, the State Treasury specific instructions control method of payment in the system of State Treasury, make sure to create favorable conditions for investors, contractors and proper regulation by the State.
Article 6. Settlement.
1. annual investment capital: follow the provisions of the law on the State budget and the instructions of the Ministry of Finance (in circular No. 210/2009/TT-BTC on December 20, 2009 regulating the capital construction investment in the State-budget capital under an annual budget and annual circular No. 108/2008/TT-BTC on 18/11/2008 on the last budget handling in settlement and reporting annual State budget) and text modification, Supplement, replace (if available) 2. Finalization of project completion.
a) all project investment decision under the authority of the people's Committee of social agencies and project authorities on the Committee level people's commune made when completing the handover put to use to set report and verified approved capital investment projects completed according to modes of transport for the current fiscal management and the specific provisions of this circular.
b) resumes settlement construction projects completed include the form report capital projects completed with relevant legal text under the form of 01/02/QTDA and QTDA (setting the form report according to the guidelines in annex I attached to this circular).
c) verify settlement project completion:-when the project construction works complete the handover brought into use; at the latest after 3 months, the owner is finishing report capital projects completed. At the latest after 2 months, the functional unit in the administration of The investment decisions are done the work report assessment of capital projects completed, the People decided to invest the settlement approval of capital projects completed.
-Cases, the functional unit in the management of investment decisions People incompetent investigation report capital projects completed; The owner reported The investment decision of choosing one of the following forms: + Organization Hire independent auditors audit report capital projects completed.
+ Suggested financial-district plan assessment report capital projects completed.
Where necessary, the authority approved the settlement survey founding decision settlement to make assessment before approval of the settlement; the composition of the task force include settlement assessment members of the unit concerned.
-Content verification report capital projects completed (audit) and content assessment results report capital projects completed (the audit results reports) according to Appendix No. II attached to this circular.
d) quota cost verification report, approval and audit projects completed:
-Organization, unit testing, approval and audit report capital projects completed, enjoy the cost verification report, approved capital projects completed, according to the level of costs is as follows: + the level of the cost audit report capital projects completed : is calculated by 0.64% of the total investment value of the project plus the value added tax (minimum is 1,000,000). Audit the contractor responsible for the content, the value of project audits performed by themselves.
+ The level of the cost assessment, approval of the report capital projects completed: 0.38% value is calculated by the total investment of the project (a minimum of 500,000).
-The project has a total investment level (or adjust) larger than 5 billion times, approval and audit expense norms, norms, approved cost report capital projects completed to comply with the provisions of circular No. 01/2011/TT-BTC dated 14/02/2011 the Finance Ministry's regulation on complete project settlement the State capital city and text amendments, supplements (if any).
-The case of the project capital structure from equipment 51% or more compared to the total investment cost assessment norms and norms of audit costs are calculated by 70% of the above mentioned norms.
-The case of the projects that have made the audit report, the level of cost assessment is calculated by 50% of the above mentioned norms.
DD) management, use of cost assessment and approval of the settlement: when performing verification, the Agency chaired verify text suggest investors pay the cost assessment, approval of the settlement according to the rate specified in the above; the use of this cost by the Agency chaired verify decision and responsibility. Content expenses verified and approved the settlement include:-pay the remuneration of the members directly performing verification, approval of the settlement under the level of the stocks or from time to time by the Agency verifies prescriptions.
-Pay for experts or advisory organizations made verified project settlement at the request of the presiding judge, approval of settlement (if any) at the rate of the stocks or from time to time by the Agency verifies prescriptions.
-Fee work, writing, translation, printing, Conference, workshop, computer shopper or equipped to serve verified and approved the settlement and other expenses.
The case cost assessment, approval of the settlement has not yet used up during the year shall be allowed to move on to the next year to follow the rules.
e) cost assessment and approval of the settlement, the cost of an audit report completed investment projects are included in other expenses in the capital value of the investment project.
g) approved capital investment projects completed: based on the survey results report settlement (report audit results) capital projects completed by the Organization, the unit verifies; The investor test, the People decided to invest decide to approve capital projects completed.
The decision to approve the capital investment project completion must be listed at the headquarters level people's committees and submitted to the Agency, the following units: – owner.
-The State Treasury (where account opening).
-Financial-planning at district level.
-Supervision of the investment community.
Profile of investment capital project completion was created and stored under the mode of storage of records.
Article 7. The cost of the Monitoring Committee's monitoring of the investment community.
Investment projects under the control of management and investment decisions of the people's Committee of the social investment monitoring is done in the process of implementation. The monitoring Oversight Board's investment community investments made in accordance with decision No 80/2005/QD-TTg dated 18/4/2005 Prime Minister's issuance of investment monitoring regulation for community supervision of the investment community was established and implemented the functionality Mission, as defined in decision No 80/2005/QD-TTg dated 18/4/2005 of the Government and Prime Minister circular No. 04/2006/TTLT-KH-TC UBTƯMTTQVN-ĐT & on 04/12/2006 the Ministry of planning and investment, the Standing Committee of the Central Committee of the Vietnam Fatherland Front and the Ministry of Finance shall guide the implementation of monitoring regulation for community investment.
Funding of activities of the Monitoring Committee of community investment is made according to the provisions of part IV circular No. 04/2006/TTLT-KH & UBTƯMTTQVN-TC-TEL.
The case, the small investment projects (worth under 500 million), has designed a simple technique that the investor incompetent supervision self construction and not hire was supervising the construction works, the owner Who decided to invest given the investment monitoring Committee of supervisory community building construction; in this case, the Board oversees the investment of the community enjoy the level of supervision costs of construction works, the maximum is not exceeded the level of supervision of construction works by the provincial people's Committee rules; the case of the provincial people's Committee has not specified the supervision of construction works shall be applied by the Ministry of construction norms.
Article 8. Report mode, check.
1. reporting mode:-six months and a year, the people's Committee of social reporting implementation of volume and paid capital (in the form of 4/BC-THKH attached to this circular) and report the situation of capital investment projects completed in the scope of management (form No. 03/THQT attached to this circular); send the people's Council level (if any), the Monitoring Committee of the investment community and financial-planning at district level. 6 month report submitted on 10/7, reported the year before sending on January 15 next year.
To report content analysis, evaluate the implementation of the plan, the results of investment in the period, the use of capital, problems exist, recommendations measures to handle.
-Based on intelligence reports we make investments of people's Committee of social, financial-district-level planning is responsible for aggregate reporting to send people at district level Committee and recommendation process the problem exists (according to the model number 05/BC-THKH attached to this circular).
2. Inspection: periodically or irregularly, financial-planning district level directly inspect or suggest the investment Oversight Committee of the Community inspection, monitoring, evaluation of investment projects due to the people's Committee of social management on the use of capital, the progress of the project and the policy Executive financial regime, investment in the construction of the State.
Article 9. The responsibilities and powers of the relevant agency.
1. the people's committees of provinces and cities under central:-according to the current regulations and specific conditions of local, devolved (or authoritative) decided to approve the investment project for the President of the people's Committee of social level.
-Steering level people's Committee, the competent authorities under the jurisdiction of organization management guide social people's Committee governing investment projects in accordance with the provisions of the State and the provisions of this circular.
2. the people's committees at district level: implementation of State management of investment project management of construction works; direct the authorities under the control of coordinated management and help people Committee to manage the implementation of social investment projects construction according to the current rules of the State and the provisions of this circular.
3. Finance-level plan: report-implementation of the investment plan.
-In cooperation with the relevant authorities the instructions and check the owner, the State Treasury, the contractors of the project regarding the observance of the regime, the financial investment policy development, management, use of capital, capital payment situation to have solutions to handle the case of violation.
-Are right to ask the State Treasury, investor offering documents, the information needed to serve state management on financial investment and development, including the documents of the layout plan of annual capital investment, the report documents the implementation of the plan and perform capital according to the regulation on mode of information reported , the documents verified the investment capital according to the regulations.
-Verify report capital projects completed under the control of investment decision of the people's Committee of social (as requested in writing).
4. the people's Committee of social:-implementation of investment project management of construction works in accordance with the regulations on the management of investment projects in construction and the guidance documents of the competent State bodies.
-The decision to approve the project and approved capital investment projects completed for these projects are decentralized, in accordance with the regulations on the management of investment projects in construction.
-Hosted reception, using the correct investment purpose, object according to the rules.
-Implementation of the reporting regime and capital investment projects according to the regulations.
5. Owner:-implementation of rights and obligations under the current rules of the State of construction and investment management delivered as specified. Executive regulations of the law on the financial management mode of investment development.
-Perform the test mass, making payments and recommend payment for contractors from time to time specified by the contract.
-Responsible for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of the work the recommended value and payment; ensure the accuracy, the integrity, the legality of the data, documents and records provided to the State Treasury and the relevant authorities of the State.
-Timely, full report in accordance to the investment decision and the relevant State agencies; provide enough records, documents, regulatory situation for the State Treasury and financial institutions for the management and payment of capital; subject to the test of the financial agencies and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State.
-Capital payment is required when there were eligible and required the State Treasury to answer and explain the content not yet satisfactorily in controlling, payment of capital.
-Responsible reporting settlement of capital construction works completed for submission to The approval decided to invest capital in investment projects completed. After 6 months from when the decision approving settlement projects completed, the owner must complete the settlement of the debt and all payment procedures of project investments account (works) at the Agency for payment of capital.
6. investment monitoring Committee of the community:-ask the owner, the contractor reports, explanations, provide information to clarify the issues which the community comments.
-General comments of the community, the authorities of the State concerned, the reports of the owner and the contractor, proposed remedies for the problems that the community has the comments and recommendations of the authority to review the decision.
-Inform the community and relevant agencies know about the decision of the authority with regard to the problems that the community comments.
7. for the contractor:-the contractor are responsible for implementation of its activities in accordance with the signed contract and the rule of law.
-Together with the investor previously handled the problem also exists under the contract was signed. Full, timely repayment of the capital which the owner has paid value exceeds the approved settlement.
8. The State Treasury: – implementation, control the payment of proper capital regulation mode of the State and the provisions of this circular; confirmation of the capital payment, the payment situation review, capital investment annual investment for each project according to the rules of State budget settlement.
-Guide and provide accounting rate of Exchange by the State Treasury announced monthly for the investor to serve the accounts receivable accounting in foreign currency.
-General, reporting of investment capital in the State budget and other sources of capital by the State Treasury control payment, sending financial-planning at district level and the social people's Committee (the management).
-Is entitled to request the client to provide the records, documents and information relevant to cater for the work payments, control of capital.
-Coordination with the owner to recover already paid for for personal, unit value exceeds the approved settlement; the urge, guide, in collaboration with the client to resolve the debt to complete the payment, the payment of the account of the approved project.
Chapter III article 10 ENFORCEMENT TERMS. Enforceable.
1. This circular have enforceable since April 10, 2012 and replaces circular No. 75/2008/TT-BTC on 28/8/2008 of the Ministry of Finance shall guide the management capital budget capital in the communes, wards and towns.
2. During the implementation process, if there are difficulties and obstacles, the proposal reflects the units in time to finance the study modified, supplemented as appropriate./.