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Circular 28/2012/tt-Btc: The Regulations On The Management Of Capital Budget Capital In The Communes, Wards, Town

Original Language Title: Thông tư 28/2012/TT-BTC: Quy định về quản lý vốn đầu tư thuộc nguồn vốn ngân sách xã, phường, thị trấn

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FINANCE MINISTRY
Number: 28 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 24, 2012

IT ' S SMART

The regulation of investment capital management is of the social capital, ward, town.

____________________

State Budget Rules 01 /2002/QH11 December 16, 2002. 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

The Building Law Building. 16 /2003/QH11 November 26, 2003; US decree 12 /2009/NĐ-CP 12/02/2009 of the Government on Investment Project Management Investment Projects and Digital Protocol 83 /2009/NĐ-CP October 15, 2009 by the Government on the amendment, adds some of the provisions of the Protocol 12 /2009/NĐ-CP 12/02/2009 on management project management investment project;

Base of Protocol 112 /2009/NĐ-CP December 14, 2009, the Government is on the management of the cost of the construction of the building;

Base of Protocol 85 /2009/NĐ-CP October 15, 2009 of the Government Guide to enforce the Bidding Act and the selection of construction contractor under Building Law; number 48 /2010/NĐ-CP 07/5/2010 of the Government on contract in construction;

Base of Protocol 52 /1999/ND-CP 08/7/1999 of the Government on the Department of Investment Management Regulation and Construction, Protocol No. 12 /2000/ND-CP 5 May 2000 and Decree No. 07 /2003/ND-CP On 30 January 2003 of the Government on the amendment, the addition of a number of the Statements of Investment Management and the construction of the board accompanying the Digital Protocol 52 /1999/ND-CP July 8, 1999 of the Government;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government provides for the functions, duties, powers, and organizational structure of the Ministry of Finance.

The Ministry of Finance provides for investment management of capital budgetary capital, ward, town as follows:

Chapter I

GENERAL REGULATION

What? 1. The tuning range, the subject applies.

1. This information applies to work-building investment projects (feasibility research reporting) or economic reporting-construction engineering (later known as investment project) invested in the funding of the Social Budget, ward, town (later called "The Capital"). It is a social budget, and is under the jurisdiction of the Chairman of the People's Committee, the ward, and the town (later known as the Committee on the Social People's Committee).

2. This information does not apply to the projects, the work within the management scope of the People's Committee of the Township Grants is directed at other documents of the jurisdiction.

3. For investment projects under the management of the Social People's Committee to be invested in other capital (not part of state budget funding) incentives to operate under this Smart.

What? 2. The principle of investment capital management.

1. Before approval of the investment project, the decision to invest must clearly determine the source of the investment project; it is decided to invest only when it has already defined the capital and the ability to balance capital and ensure sufficient capital to implement the project for no more than 3 years. Where the investment project uses an upper-level funding source, prior to the approval of the investment project, there must be a written agreement on the funding of the capital support grant. It prohibits the deployment of the investment project without the source of the guarantee. The project was decided to invest without specifying the funding, capital of the state budget, which caused the project to extend, to waste, and the signing of an investment decision was responsible for the losses caused by this extension.

The special case, the urgency (due to natural disasters, fires) needs to be started right now, the investment project must be used by the people of the people, the town, the town, or the Standing Committee of the People's Committee on the Local. The people (later called the Council of the People's Comiyuan) have the opinion of a written agreement and are approved by the District People's Committee, the district, the town, and the provincial city (later called the District People's Committee) in writing. The investment project in this case must have a method of forecasting assurance; it must be priorititiated as soon as the source is available; avoid capital debt.

2. For the project to be invested from the funding capital on support, the Chairman of the Provincial People 's Committee, the Central Committee of the Central Committee (later called the Provincial People' s Committee) based on the actual and ability situation, the management level on building investment. The work of the People's Committee to devolve its decision to approve the investment project of the construction project in accordance with the existing regulations of the state and the specific conditions of each locality.

3. Investment projects led by the Chairman of the People's Committee of the People's Committee to approve the investment must be in the prescribed planning and must comply with the order, the procedure on the investment of construction by the state's current regulations.

In the case of an unapproved investment project, prior to approval, the investment project must be approved by the Office of the District Committee on the planning.

4. The Chair of the Social People ' s Committee performs project management investment project management, which must ensure the use of the right investment capital, savings, efficiency, public and transparency; the proper approval of the financial management-investment-building of the State and the United States. specific regulations at this level.

5. The investment owner or Project Management Board is established by the Chairman or the project management consulting firm that is hired by the Chairman to manage the project (later known as the General Investment) implementation of the project management investment project under the existing rules of the Company. Water and the specifics of this.

6. The Financial Agency, which manages the investment management investment in the assigned mission function, is responsible for guiding the investment organization to implement the investment project. The State Treasury Authority is in charge of control, payment of timely, full-time capital payments, the right regime for investment projects when there has been sufficient payment of capital investment by the state's existing regulations and specific provisions of this Smart.

Chapter II

SPECIFIC REGULATION

What? 3. Capital of Capital.

1. Social funding funding for investment projects.

2. The support of the senior state budget for investment projects under the jurisdiction of the decision to approve the investment project of the Social People's Committee.

3. The donations follow the voluntary principle of the people in the commune for each specific investment project, passed by the Council of the People's People's Assembly, and are included in the revenues of the social budget.

4. The voluntary donations and unreimbursable aid of organizations, individuals (in and out of the country) to invest for the investment management projects implemented as follows:

a) A case of money-making contributions: The People's Committee of the People's Committee of the Compensation and the Account of the Account of the Capital of the Capital of the Open Social budget at the State Treasury (if the foreign currency is to be traded to the Vietnamese by the rate) The foreign currency was published monthly by the State Treasury.

b) The case contributes to the item:

-For a private donation, the voluntary labor of the people in the commune: base on the number of supplies, workers ' workers, the prices of supplies, the price of the local labor day (at the time of the contribution), the Social People's Committee. valuation (in Vietnamese money) to make the record, write down the rules.

-For a donation by the organization's artifacts, the other individual to invest in the commune: The Social People's Committee established the Board to determine the value of the artifacts (in Vietnamese money) to deliver to the owner of the management; simultaneously making records, according to regulation. The Council determines the value of the artifacts led by the Chairperson of the People's Committee to form; membership includes the Government's representative, the body in the township unit and the investment supervising board of the community.

What? 4. Planning, announce the planning allocation, which regulates the investment capital plan annually.

1. Investment Capital Planning:

a) The planning of the investment capital plan of the Social People ' s Committee is implemented under the provisions of the Ministry of Finance (at No. 60 /2003/TT-BTC June 23, 2003 regulations on the management of the township budget and other financial activities of township, ward, town and digital media. 63 /2009/TT-BTC On 27 March 2009, the planned implementation of the bill, the organization implemented the bill and the decision of the district budget, the district, the guild, the non-People's Council, and the revised, supplemated (if available). Specifically: based on the socioeconomic development plan of the commune, the head of capital planning investments, along with the time of the planning of a budget bill sent to the People's Committee. It is based on investment funding, the General People's Committee, and the Council of People's People's Assembly consider through the capital's capital plan (according to the number 01 /BC-KHT issued by this message). The investment capital plan must ensure the following content:

-The total amount invested in the year, divided by each investment and capital project (capital budgetary resources; the source of capital funding on support; the funding source of the institutions, the individual in the commune; the funding source of the institutions, the other individual).

-petitions (if any).

-The capital's investment plan after being passed by the People's Council, which is sent to the Financial Department-District Planning, District, Town, and City of the Province (later known as the Financial Department-District Planning). Department of Finance-General District Planning to report the District People's Committee, Finance Department, Department of Planning and Investment (under the order No. 02 /BC-KHT issued by this message).

2. Announces the allocation of investment capital plans:

The base of capital plans for the year was adopted by the Council of the People's People's Council; on the basis of the funding of the social budget, the source of support from the upper-level budget, the funding of contributions and the volume of the investment of investment projects, the Chairman of the Social People's Committee. Allocate and determine the investment plan for each project, while sending the State Treasury (where the account is open) to be a control base, payment of capital to the investment project (according to the number 3 /TB-KHT issued with this message).

The Social People ' s Committee allocated development capital details developed for each project under the investment project code and the economic sector (type, paragraph) by Annex 02 issued by Decision No. 2. 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance on the State Budget System and the revised, supplemated (if available) documents.

3. adjust the investment capital plan:

-Periodically, the People ' s Commission scrutines progress and the investment objective of investment projects of the year to regulate the plan under jurisdiction, which transfers capital from investment projects that are unlikely to implement to investment projects that make progress ahead of the process, he said. In terms of volume debt, investment projects are capable of completing the plan of the year. The planning adjustment must ensure the plan of the investment project after adjustments are not below the number of State Treasury funds that have paid for that investment project.

-The deadline for adjusting the annual plan to end is December 25 of the planned year.

What? 5. Investment Payment.

1. Open the account:

a) The investment owner is opening an investment payment account of the estate budget at the State Treasury (which opens the trading account of the social budget) as defined by the Ministry of Finance on the Open Mode and the use of an account at the State Treasury.

b) The state treasury instructed to open the account to the investor.

2. Records, the original base document of the investment project:

In order to cater to management work, investment payment control, investment holders must be sent to the State Treasury (where to open the payment account) the basis documents of the investment project (these documents are the main copy or copy of Sunday ' s main medical copy). investment; this document sends only once until the project ends the investment, except for the case with the addition, adjustment), including:

a) For the project to prepare the investment:

-Cost of approved investment preparation work.

-The document approx the results of the contractor selection under the provisions of the Bidding Legislation.

-A contract between the investor with the contractor.

b) For the project execution of the investment:

-Project-building investment project (or economic report-technical to project-only-business reporting) and the investment decision of the competent authority.

-Text approx results selection as defined by the Bidding Legislation (including bidding, direct procurement, direct procurement, competitive offering, self-implementation and contractor selection in the special case, the choice of the contractor for architectural design consulting). Construction site.

-The contract between the investor and the contractor and the documents accompanying the contract by law (except for technical documents).

-The project and the decision to approve the bill of the competent grant for each job, work item, work on the case of either bidding or self-implementation and the work done not through the contract (except for the only business reporting designation). -Engineering.

3. Advance:

The State Treasury payments to the investment owner to advance capital to the contractor under contract or to perform the necessary work to advance before and must be specified in the contract; the advance is made after the contract is valid. The level of advance, the timing of the response, and the recovery of the response must be done under the state regulation for each of the specific types of contracts as follows:

a) Rate of advance capital: implementation by regulation at Digital Information 86 /2011/TT-BTC June 17, 2011 of the Ministry of Finance regulations on management, payment of capital investment, and career capital of the state budget; the 16989 /BTC-TT on December 13, 2011 of the Ministry of Finance on the guidance of investment payment from the plan. in 2012 and the revised text, the addition (if available).

b) The profile recommends a capital advance: the specified document filing base at paragraph 2, Article 5 of the Information and the regulatory capital level above; the Chairman of the filing of the filing proposal submitted to the State Treasury include:

-The investment capital payment proposal (according to Annex 3 issued by this message).

-Certificate of money transfer (in accordance with the provisions of the accounting system from the Ministry of Finance).

-Asking the bidder's advance (if in a joint investment contract and the contractor agreement with the advance guarantee; is a copy of the investor's main medical copy).

c)

-A payable capital is recovered through each of the completed mass payments of the contract, starting to recover from the first payment and return when the complete volume payment reaches 80% of the contract value. The rate of recovery was once held by the President of the United States with the contractor and the specific regulation of the contract.

-For compensation, support when the State recuperated the land:

+ For compensation work, support: after paying for the beneficiary, the owner of the file, the procedure, and the recovery procedure for the slog period of 30 days from the date of pay for the beneficiary.

+ For other jobs: the payable capital is recovered to each of the completed mass payments and returns when it is done compensated, supported.

d) The owner of the responsible investment with the contractor calculated a reasonable degree of tender, managing the use of the right-to-right, effective, effective, and effective response capital, and is responsible for the return of the specified amount of capital by regulation.

-The case of an unrecoverable, but not used, if over a six-month period stipulated in the contract must make the volume the contractor has not yet implemented due to the cause of the objective or the employer or after the application the contractor uses the target error, then the owner of the investment responsible for the Treasury of the State of the State revoked the advance of the state budget. Strictly prohibition of capital without use or use is not on purpose.

-The case to the end of the five plans that the payout has not been revoked due to unpaid contract reaches the rate of regulation, which continues to recover in the next year's plan and does not subtract from the investment payment plan of the following year.

e) The state grants the owner of the investment to pay for the advance in the year of the delay plan as of 31 December (except for the case of an advance payment to make a free release, which is done until the end of January 31, the following year). An investment owner can either pay the advance once or repeatedly for a base contract at the need for a payoff capital payment but does not exceed the prescribed capital level; the plan where capital plans are not enough to advance, the owner is eligible. Next year's next year's plan.

4. Mass Payment completed:

a) For the work done through the contract: the payment of the contract must be consistent with the type of contract, the contract price and the conditions in the contract. The number of payments, payment periods, time of payment, payment period, payment records, and payment conditions must be specified in the contract; in particular:

-For a full-package contract: payment in percentage (%) contract price or process price, work item, workload of work corresponding to the payment stages recorded in the contract.

-For a fixed-price contract: payment on the basis of a complete volume of reality (including volume increases or reduced approval under jurisdiction, if any) is obtained and the price is in the contract.

-For the contract under the adjusted price: payment on the basis of a complete volume of actual volume (including volume increases or reduced approval by jurisdiction, if any) is obtained and the price is adjusted due to the correct price rate of the agreement. The contract.

-For the contract over time:

+ The cost for the expert is determined on the basis of a salary cap for the expert and the relevant expenses provided by the parties in the contract (x) with the actual working time being recorded (in months, weeks, days, hours).

+ The external expenses for the expert are payment in accordance with the method of regulation in the contract.

-For the contract by percentage (%): proportional payment (%) of the contract price. The ratio (%) to the payments provided by the parties agreed in the contract. When the bidder completes all obligations under the contract, the payment of the payment to the side of the payment of the amount equal to the rate (%) of the work value or the completed work volume value is specified in the contract.

-For the contract to combine the types of contract prices: the payment is made corresponding to the prescribed types of contracts above.

-For the volume of work out of contract: the payment of the volumes of births (in addition to contract) has not yet been a single price in the contract, done under the contract supplemation agreements that the parties have unified before execution and must be appropriate. with the provisions of the relevant law. The case of the addition of the birth work, the owner of the investment and contractor must sign the additional contracts in accordance with the following principle:

+ The case of the volume of births greater than 20% of the corresponding work volume in the contract or the volume of births without a single price in the contract is paid on the basis of the unified parties determining the new order in accordance with the principle of agreement It ' s in the contract for the volume of births.

+ A case volume of smaller births or by 20% of the corresponding work volume in the contract applies a single price in the contract, including the order that has been adjusted under the agreement of the contract (if applicable) to pay.

+ For a fixed-price contract and time contract, when fuel prices, supplies, state equipment adopt a measure of price normalization by the Ordinal Ordinal Ordinal Ordination, or when the state changes tax policy, Wages directly directly to the contract price are paid on the basis of a price adjustment if granted by the investment decision level and the parties with agreement in the contract.

+ For the contract under the adjusted price, then the price in the contract is adjusted for the workload of work that at the time of the contract, the tender and the contractor pledged to adjust the price due to the slide after a certain period of time. I mean, since the date of the contract comes into effect.

+ For full-package contracts and proportional contracts (%): the case with a rational birth of work outside the contract scope signed (for the construction of construction being the volume outside the scope of work must follow the design; for the contract). A consensus is that the volume is outside the task of consulting. This case, when adjusting the volume without changing the investment target or does not exceed the total of approved investment, the owner of the investment and the contractor calculated, the agreement and the appendix added contracts; the case overruns the total investment level. Approved by someone with authority to invest in consideration, decision-making; in case of the agreement not, the volume of that development will form a new bid, the choice of the contractor to make this bid under the current regulation. Go.

-Payment filing: when a completed volume is obtained through the payment phase and payment conditions in the contract (or additional contract), the Chairman of the filing proposes payment to the State Treasury, including:

+ The table determines the volume volume value completion of the payment offer (according to Annex 4 issued by this message).

+ The investment payment proposal (according to Annex 3 issued by this message).

+ Certificate from money transfer (in accordance with the system of evidence from the accounting of the Ministry of Finance).

b) For the work done not through the contract:

-For jobs such as self-employment, project management jobs are done by the Direct Direct, ...: payment is consistent with each type of work, on the basis of a complete volume of work volume reporting and approved accounting for each job. Payment bar profiles include: complete worksheet worksheets and approved bills for each job; the paper's payment of capital investment or advance (if any) and money transfer certificate.

-For the expense of compensation, support when the State revoked the land, payment records include: spreadsheets confirm the volume of reparation work, support made (according to the appendix 05 issued by this Notice); the paper's payment of capital investment or temporary. improvisation (if any) and the certificate from the transfer of the money.

5. For the tender package that follows the form of the people in the commune:

-For a simple technical bid, the volume of work primarily uses manual labor, which the people in the society can do, then the Chairman reports the competent person to approve the investment project assigned to the people of the self-organizing society. The construction of the construction and the self-responsibility of the law. Implementing this form, the Chairman directly signs the contract with the people through the Representative (who is due to the people in the commune who participate in the construction site; the representative can be the nest, the construction team may also be the group of people standing). to be responsible. When applying this form must have the oversight of the Investment Supervisor Board of the community.

-Profile, the initial base document of this form: in addition to the specified content at paragraph 2, Article 5 of this Information, the Chair adds an additional written consent text of the decision-making person to allow people in self-employment.

-The capital advance and volume payment completes the same applicable rules at paragraph 3, Clause 4, Article 5 of this Information.

-The Bid by the people in the commune makes a maximum response by 50% of the contract's value and does not exceed the capital investment plan in the year for the bid. The payout capital is recovered from the first complete volume payment and returns when the complete volume payment reaches 80% of the contract value.

-The contract base and the completed construction volume are obtained; the Chairman of the filing of a profiling offer (or payment), sent the State Treasury to offer a advance (or payment) to the Representative.

Case The agent does not have an account: The owner recommends the Treasury of the State Treasury in cash; the representative payment directly to the people to participate in the implementation of the bid for the bid; the investment owner and board of community investment supervision. It ' s the responsibility of monitoring the payment of public money to the people.

-When payment for a contractor's bid is made by the people of the commune, the payment agency does not pay the cost of the non-performing people's work and the portion of the value tax increases in the work.

6. The capital plan of the project only payment for the completed volume was obtained by December 31 of the planned year; the volume of the volume of the volume completed until the end of January 31 next year (including payment for the recovery capital), except for projects. Granted, the authority granted permission to extend the time of execution and payment.

The amount of capital payment for the investment project of the year (including the payout payment and completed volume payment) does not exceed the capital plan all year arranged for the investment project.

The amount of capital payment for each job content, the work item is not allowed to exceed the approved payment or the bid price; the total amount of capital payment for the investment project is not exceeding the total approved investment.

7. The filing deadline for payment of payment and payment deadline:

a) The deadline for the filing of a payment offer: in a period of 3 working days, since the receiving of sufficient payment of payment (or the valid) payment of the contractor; the investment master must complete the procedure for payment of payment (or advance) and transfer of payment records. (or advance) to the State Treasury (where the account is open).

b) The payment deadline: the case base offers payment (or response) by the (in paragraph 2, paragraph 3, paragraph 4, and paragraph 5 Article 5 of this Information); during the 7-day period of work on the case of "advance control, the following payment" and in 03 work on the case of "advance payment, post-control" (since the date of receiving enough documents), contract base (or approved accounting for work done not through contract); The State Treasury performs control of the payment. (or advance) capital for the Chair and at the recommendation of the Head of Payment (or response) to the contractors, related units; at the same time. recovery capital recall (if any).

8. The State Treasury performs control of the payment as follows:

On the basis of an investor's payment offer, the State Treasury is based on the terms of the payment specified in the contract (the number of payments, the payment period, the time of payment and payment conditions) and the once-time payment. accounting for the owner of the investment. The owner is responsible for the accuracy, the legalization of the mass execution, the rating, the price, the bill of work, the quality of the work, the State Treasury not responsible for these matters. The state vault is based on payment records and contract payments.

State coffers perform payment controls under the principle of "prepayment, post-control" for each payment and "advance control, post-payment" for the final payment of the contract. Based on this principle, the State Treasury specifically instructs the payment of payment in the state treasury system, ensuring favorable conditions for the investor, contractor and the correct regulation of the State.

What? 6. Decision.

1. Capital investment investment:

Implementing the regulation of the State Budget Law and the direction of the Ministry of Finance (at No. 210 /2010/TT-BTC On December 20, 2010, the decision was made to determine the investment capital investment of the state budget capital by the annual budget and the Digital Information Act. 108 /2008/TT-BTC November 18, 2008 on budget processing of the end of the year and the report of the annual state budget decision, and the revised, complementary, alternative (if available)

2. The project decision is complete.

a) All of the investment projects under the jurisdiction of the Social People's Committee and the projects granted by the competent authorities on the delivery of the Social People's Committee on the basis of the investment in the end of the transaction to the use of the decision-making and the decision. is being approved by an appraisal of the completed project capital investment in accordance with the regulatory regime of existing financial management and specific regulations at this Smart.

b) The investment project decision filing completed construction of the completed work of the completed project capital investment report accompanied by the related legal writing number 01 /QTDA and 02 /QTDA (how to form a decision-reporting report in the direction of the project). at the Appendix I issued this message.

c) The project's decision to complete the project is complete:

-When the investment project builds the process of completing the delivery in use; at the end of 3 months, the investment owner must immediately report the project capital investment report completed. At the end of 2 months, the functional unit of the decision's management decision to make an end to the task of investigating the project's capital investment report completed, the decision-making person to approve of the project's capital investment decision was completed.

-The case, the functional unit of the Decisive Investment Decision of the Investment Decision of the Head of Investment, the project's capital investment decision is completed; the Chairman reports the decision to invest in selecting one of the following forms:

+ Hiring the independent audit organization, audits reporting the capital investment decision reporting completed.

+ Proposition of the Financial Room-The District Plan to report a complete project investment report completed.

In the case of necessity, the person with the authority to approve the decision to set up the decision to establish a Interrogation Inquiry to perform an interrogation prior to the approval of the decision; the composition of the Organizational Inquiry is composed of members of the relevant units.

-The auditor's contents report a complete project investment capital (audit) accounting and the results report the results of the completed project investment appraisal (report the results report) by Appendix II issued by this message.

d) Define the cost of the examination, approve the decision report and audit the completed investment project:

-Organization, unit of inquiry, approval and auditor reporting the project investment capital investment decision, which is entitled to the expense of the appraisal, approve the report of the completed project capital investment, at the expense of the cost as follows:

+ The cost of audits of accounting reporting capital investment is completed: calculated by 0.64% of the total investment value of the investment project plus an increased value tax (a minimum of 1,000,000). The audit contractor is responsible for the content, the audit value of the project due to its implementation.

+ The cost of the cost of the appraisal, approval of the project's capital investment report completed: is calculated by 0.38% of the total investment value of the investment project (minimum of $500,000).

-For the project to have a total investment approved (or adjusted) investment of more than 5 billion times the time of time, approval and valuation of audit costs, the cost of the cost of the inspection, approx the report of the investment capital investment report completed by regulation. at the Digital Information 19 /2011/TT-BTC 14/02/2011 by the Ministry of Finance of the Ministry of Finance stipulated the completion of the project's completion of the state capital and the revised text, the addition (if available).

-The project case has a 51% seizure of the device, compared to the total investment, and the cost of the auditor costs and the cost of the auditor cost of 70% of the above.

-The project case made the audit report audit, the rate of the cost of the appraisal was calculated by 50% of the above.

Managed, using the cost of the interrogation and the approval of the decision:

When an inquiry is made, the presiding officer has the text to recommend the payment of the auditor, which approx the decision in accordance with the rate of regulation above; the use of this expense is determined by the presiding judge and is responsible. The contents of the review and review of the decision include:

-Paying payback to members directly carrying out the appraisal, approval of the decision by the stock or by the time appointed by the appraisal agency.

-Pay for experts or consulting organizations to implement a project decision-making on the requirements of the presiding officer, approve the decision (if any) according to the stock or over time prescribed by the appraisal agency.

-Cost expenses, stationing, translation, printing, conference, workshop, computer procurement or equipment serving as an appraisal and approval of the decision and other expenses.

In the case of the cost of the appraisal, the approval of the unusable decision of the year is allowed to move to the next year to implement the procedure.

e) The cost of the examination and approval of the decision, the audit cost reporting the completion of the completed investment project is calculated at the other cost in the value of the project's capital investment.

g) Appropriation of the project investment capital is completed:

On the basis of reporting the results of the decision-making (audit results report) that invested the completed project of the organization, the inspection unit; the Chairman of the examination, the decision-making person invested the decision to approve the project capital investment decision completed.

The decision to approve the completed project investment decision must be publicly listed at the Headquarters of the People ' s Department of People and sent to the agencies, the following unit:

-The investment owner.

-State Treasury (where the account is open).

-Financial Bureau-District Planning.

-Community investment oversight board.

The project investment capital investment profile is completed and stored according to the filing mode.

What? 7. The oversight costs of the Community Investment Supervisor Board.

Investment projects under the jurisdiction and investment decisions of the People's Committee are made to oversee investment in the implementation process. The investment monitoring of the Investment Supervisor Board of the community performs by regulation at the No. 80 /2005/QĐ-TTg April 18, 2005 of the Prime Minister ' s Office on the Department of Investment monitoring of the community

The community ' s investment oversight board is established and implemented functions, the mandate under the regulation at the No. 1 Decision. 80 /2005/QĐ-TTg April 18, 2005, Prime Minister of Government and Information 04 /2006/TTLT-KH&STAND-TC April 4, 2006 of the Ministry of Planning and Investment, the Standing Committee of the Central Committee of the Vietnam National Front and the Ministry of Finance directed the implementation of the investment oversight of the community.

The operating budget of the Investment Supervisor Board of the community is implemented as stipulated in Section IV of the Digital Federal Information 04 /2006/TTLT-KH&STAND-TC Come on.

In case, small investment projects (valued at less than 500 million dollars), have a simple technical design that the owner of the investor is not capable of self-supervised construction, and does not hire public oversight of construction construction, the owner of the investment. The person who decides to invest in the investment supervision Board of the community organization oversees the construction of construction construction; in this case, the community's investment oversight board is entitled to the extent of the cost of oversight of construction work, the maximum not exceeding. The oversight level for the construction of the Provincial People's Committee; the case of the Provincial People's Committee has not defined the level of oversight. The construction work of the construction site was imposed by the Ministry of Construction.

What? 8. Report mode, check.

1. Report Mode:

-A six-month term and a year, the Social People's Committee reports that the situation and capital of the investment have been paid (by model 04 /BC-THKH issued by this information) and reported the investment of the investment in the project to complete the project. Management (in terms of the order 3 /THQT issued with this message); sent the Council of the Social People (if available), the investment oversight board of the community and the Financial Chamber-the district-level plan. The six-month report submitted before 10 July, reported the following year to 15/01 the following year.

The report content must be analyzed, assessing the planned situation, investment results in the period, capital usage situation, issues of existence, petition of handling measures.

-Based on the report's implementation of the investment of the People's Committee, the Financial Division-The district-level plan is responsible for a joint report of the District People's Committee, and the recommendations for the treatment of existing problems (by model 05 /BC-THKH) This is an executive order.

2. Check: periodically or mutate, the Financial Chamber-Direct District Planning to hold a test or recommend the investment oversight Board of the inspection community, monitoring, evaluating investment projects managed by the Social People's Committee on the situation of capital use, The progress of the investment project and the adoption of the policy, the state-built investment finance regime.

What? 9. Responsibility, the powers of the relevant authorities.

1. The People ' s Committee of the provinces, the Central City of the Central Committee:

-The local specific regulatory and current regulatory base, the devolve implementation (or authorization) of the decision to approve the investment project for the Chairman of the Social People's Committee.

-Director of the District People's Committee, the authorities under the jurisdiction of the governing body instructs the Committee of the People's Committee to manage investment projects in accordance with the provisions of the State and regulations.

2. People's Committee of the District:

The implementation of the state management of project management investment management projects; directing the authorities under the coordination management authority and helping the Social People ' s Committee to implement the management of work-building investment projects according to the current regulatory regulation of the project. the state and the provisions of this Smart.

3. Financial Chamber-District Planning:

-Report on the planned investment plan.

-Coordinate with the authorities guiding and examining the investors, the State Treasury, the contractors who implement the project on the approval of the regime, the development investment finance policy, the management situation, the use of investment capital, the first capital payment situation. There's a solution to the breach.

-Entitled to the State Treasury, the investment owner provides the documents, the information needed to serve the state management business on development investment finance, including the annual investment capital plan documents, the document reporting documents, and the investment financing of the company. implementation of the planning and implementation of the investment capital by the regulatory mode of information, the document serving the appraisal of capital investment by regulation.

-Examination of the project's capital investment report completed by the jurisdiction of the investment decision by the Social People's Committee (when required by writing).

4. Social People's Committee:

-Implement the investment project management project in accordance with the regulatory project management of construction projects and the manual documents of the competent state agencies.

-The decision to approve the investment project and approve the completion of the completed project investment fund for devolve investment projects, in accordance with the provisions of project management investment project management.

-The organization goes on, using the right investment capital, on the right subject.

-Execute the report mode and the capital investment project investment decision.

5. Investment Owner:

-Implement the rights and obligations under the State of the Administration's current regulation of investment management and construction of the prescribed protocol. The correct approval of the law on the financial management of investment is developed.

-Execute the volume of the volume, set up payment records and recommend payment for the contractor over the time of the contract's regulation.

-Responsible for the accuracy, legalization of the volume of execution, definition, order, envisage the type of work, quality of work and value offer payment; ensure the accuracy, honesty, legalization of the figures, documents in the profile. provide for the State Treasury and the authorities of the State.

-timely, complete report by the regulation for the investment decision agency and relevant state agencies; provide sufficient filing, documentation, regulatory situation for the State Treasury and the Financial Authority to serve for the management and payment of capital; under the examination of the financial agency and the investment decision agency on the situation of capital use and policy acceptance, the state's development investment finance regime.

-To be required to pay capital when qualified and ask the State Treasury to respond and interpret unsatisfied content in control, payment of capital.

-It is responsible for reporting the investment capital decision building to be completed to determine the investment decision of the completed project capital investment. After six months since the decision to approve the completion of the project's completion, the investment master must complete the settlement of the debt and to make the investment account of the project's investment account (work) at the investment payment agency.

6. Community Investment Supervisor:

-Ask the investment master, the contractors report, the program, provide information that makes clear the problems that the community has an opinion on.

-The general opinion of the community, the relevant state governing bodies, the statements of the Chairman and the contractors, to propose a resolution to the problems faced by the community, the petition of the competent authorities to review, decide.

-Inform the community and relevant agencies about the decision of the competent grant on the issues faced by the community.

7. For contractors:

-The contractors are responsible for organizing their activities in accordance with the signed contract and the provisions of the law.

-Along with the Chairman who handles the rest of the issues that exist under the signed contract. Full refund, in time of the amount of capital that the Chairman has paid in excess of the approved decision value.

8. State Treasury:

-The organization makes control, payment of capital investment in the regulatory regime of the State and regulations at this Smart, which confirms the amount of capital paid, the payment of the payment situation, the annual investment capital decision for each of the regulatory investment projects. State Budget.

-Guidance and provision of the foreign currency accounting rate issued by the State Treasury every month for the investment owner to cater to the accounting of foreign currency revenues.

-Overall, the report's reporting of capital investment is funded by the state budget capital and other capital funds controlled by the State Treasury, which sends the Financial Chamber-the district-plan and the Social People's Committee (the management section).

-Entitled to the owner of the investment provider, document, relevant information to serve in the control, payment of capital investment.

-Coordinated with the Chairman of the digital recall that has paid for the individual, the unit far above the approved decision value; the governor, the guide, co-ordinated with the investment owner to resolve the debt to complete the payment, all accounts of the projects. The trial has been approved.

Chapter III

EXECUTION CLAUSE

What? 10. Effective enforcement.

1. This message has the enforcement effect since April 10, 2012 and replaces the Digital Information Digital. 75 /2008/TT-BTC August 28, 2008, of the Ministry of Finance, which governs investment management capital, ward, town.

2. In the course of execution, if there is difficulty entanging, offer the units reflected in time for the Ministry of Finance to study the amendment, the addition to the ./.

KT. MINISTER.
Chief.

(signed)

Chief of the Army.