Pursuant to the law the State budget No 1/2002/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 to protect and develop forest no. 29/2004/QH11 on 03/12/2004;
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;
Based investment management regulation and building attached to the Decree No. 51/1999/ND-CP on 08/7/1999, no. 12/2000/ND-CP dated 10/5/2000, no. 7/2003/ND-CP dated January 30, 2003 by the Government;
Pursuant to the Decree of the Government: No. 12/2009/ND-CP dated February 12, 2009 about project management of construction works; No. 83/2009/ND-CP dated 15/9/2009 about modifying, supplementing a number of articles of Decree No. 12/2009/ND-CP on the management of the project construction works; No. 85/2009/ND-CP on 15/10/2009 on guidelines for implementing the law on bidding and selection of building contractor construction law; No. 112/2009/ND-CP on December 14, 2009 on the management cost of construction investment, number 48/2010/ND-CP on 07 May 2010 about the contract in construction activities;
Pursuant to decision No. 73/2009/QD-TTg on November 16, 2010 the Prime Minister issued the regulation on management of investment projects in construction and forestry;
Done no. 2108/TTg-KTN on November 17, 2010 by the Prime Minister on the advocates of the task of protecting and developing the 2011-2015 period forest;
The Ministry of Finance regulates the management, billing, settlement of capital construction and forestry students in the State budget to fit the particularities of management the projects of construction of forestry was born as follows: part I GENERAL PROVISIONS article 1. Scope, application object 1. This circular the provisions on management, settlement, settlement of capital construction investment from GOVERNMENT EXCESSIVE investment project for the construction of forestry students, including capital from GOVERNMENT EXCESSIVE investment projects in construction and forestry students have many different sources of capital.
Investment projects using funds official development assistance (ODA), if the international treaties which the Agency, the competent organizations of the Socialist Republic of Vietnam signed the provisions on management, settlement, payment of capital other than the provisions of this circular shall follow the provisions of international treaties.
2. investment project for the construction of forestry students, investment protection and forest development are investments from the capital investment credit development of credit capital, State by State guarantees, capital growth of State enterprises and the other funds managed by the State was made according to the provisions of the law for each type of source capital.
With respect to the project from the State's other sources of capital outside of GOVERNMENT EXCESSIVE sources of encouragement to apply the principles of management, billing, settlement under the provisions of this circular.
3. the applicable object is the Organization, individuals are related to the management, billing, settlement of capital construction and forestry.
Article 2. GOVERNMENT EXCESSIVE capital investment projects for construction of forestry includes:-domestic Capital of GOVERNMENT EXCESSIVE levels;
-Loans to Government external debt and capital of foreign aid to the Government, the local authorities and the State authorities (the State budget).
Article 3. Billing agency invested GOVERNMENT EXCESSIVE sources 1. State Treasury Agency was tasked to control the sources of capital GOVERNMENT EXCESSIVE payments, ODA ODA donor in the case of transfer of ODA to implement projects in Vietnam only through the State Treasury System.
2. The institutions commercial banks are the Bank serves for the use of project funds official development assistance (ODA).
Part II SPECIFIC PROVISIONS a. allocation, VERIFY and ADJUST the PLAN ALLOCATION of CAPITAL article 4. Allocation of capital investment annual plan 1. For the project by the Ministry, the Central sector: based on the medium term plan for 3 years (if assigned) and annual plans are delivered, the ministries allocated annual capital plan targets for each project in the scope of management has enough conditions specified, ensure proper articulation with the assigned targets on total investment; capital structure in the country, which was outside the country, the economy sent the Ministry of finance to verify it under the provisions of the law on the State budget, the Ministry of planning and investment, Ministry of agriculture and rural development to track management.
2. for investment in local management: based on the medium term plan for 3 years (if assigned) and annual plans are delivered, the Department of planning and investment to host, in cooperation with the Department of finance, the Department of agriculture and rural development, expected capital allocation for each project was eligible to rule the province people's Committee decision.
The people's Committee issued plans to allocate capital in the same level people's councils to decide. According to the resolution of the people's Council, committees and allocation decisions in capital plan for each project in the scope of management has enough regulatory conditions, ensure the correct match with the assigned targets on total investment; capital structure in the country, which was outside the country, the structure of the economy, Ministry of agriculture and rural development, the Ministry of planning and investment, the Ministry of finance to track management.
3. The people's committees and Sets the levels of detailed allocation of capital investment for each project according to the code project and the economic sector (category, account) according to Appendix No. 2 issued 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 Supplement (if applicable) 4. The allocation of capital planning and budgeting in the plan for the project must be completed before 31 December of the year preceding the year of the plan.
(Allocation of capital investment plans according to annex 01 attached).
5. After the allocation of capital investment plans: 5.1 for the project by the Ministry, the Central sector: The Ministry sent the investment plan of the Ministry of finance and State Treasury (Central). The State Treasury moved the capital to plan the project (more details under the code, the code project and the economic sector (category, account) of the Ministry of State Treasury to local control as a base, capital payments;
5.2. for investment in the local PEOPLE'S COMMITTEE:-management of the capital investment plan submitted to the Ministry of finance, the Council sent the Department of finance and the State Treasury (Department) to track, as a base, control the payment of capital;
-DPCs submit capital plans of the Department of finance, the Council sent the financial plan and the State Treasury (district) to track, as a base, control the payment of capital.
5.3. Simultaneously with the submitted plans for the aforesaid agencies, ministries and people's committees of all levels of planned delivery to the owner to make.
Article 5. Verify capital allocation 1. For the project by the management: 1.1. After receiving the investment allocation plan of the Ministry of State Treasury, the control of payments under the rules. Project case of insufficient investment procedures, the State Treasury is entitled to non-payment and the written comments sent investors and the State Treasury for General Ministry of finance report.
1.2. The Ministry of finance have allocated assessment comments submitted to the Ministry within 5 working days after receiving the investment allocation plan of the Ministry. The event is not right distribution projects regulations, the Ministry of Finance of the opinion to the State Treasury to stop the payment, if the payment was made, to recover already paid for that project. The Ministry is responsible for directing the investor of the projects was not properly regulated capital allocation to reimburse the State budget of which had already been paid and are responsible for the consequences due to the improper allocation rules.
2. For the project by the province, the district management: in the process of engaging with relevant units of capital investment annual plan, the Department of finance, financial-planning and make the task of examining the investment allocation plan before the agencies provincial PEOPLE'S COMMITTEE , district level decision. Base decisions on the investment plan of the provincial PEOPLE'S COMMITTEE, the district level, the State Treasury control payment as specified. Where there is not enough projects of investment procedures, the State Treasury does not pay and informed the Department of finance, financial-planning to the provincial PEOPLE'S COMMITTEE, the district level handling.
3. documents attached to capital allocation plans serve the work allocation assessment include: + for preparing projects for investment must have one of the following text: + decision of the authority authorised the preparation of investment;
+ Approved text cost estimation of investment preparation;
+ Planned allocation decisions of the authority.
-For project investment: project investment decisions of the Authority (or the technical-economic report for the project just created the technical-economic report), the decision to adjust the project (if any);
Article 6. Adjusted capital plan 1. Principles: 1.1. Periodically, the ministries of your local progress and the investment goals of the project in years to adjust investment plans under the authority or the prime investment plan adjustment, transfer of capital from the project is not likely to make to progress beyond the performed projects outstanding, the volume, the ability to complete projects beyond the plan in the year.
1.2. Before sending the plan to adjust each capital project for the Ministry of finance, the Ministry of planning and investment (with regard to the project in the central budget), submitted to the Agency, the financial planning and investments (for projects in the local budget), the Ministry, local investor steering handles billing and time worked with the State Treasury to confirm amount of capital in the plan paid for the project, determine the amount of capital the leftovers do not perform, ensuring the project's planning after adjustment does not lower the amount of capital the State Treasury has paid. Local ministries responsible for disbursement figures and planned capital adjustments.
2. The ministries and the implementation of the adjustment of capital investment plans, submit the financial agency and Treasury Board to do the payment base. The term adjusted annual capital plan ends at the latest on 25 February as planned. The assessment adjusted capital allocation as specified in article 5 of this circular.
The plan of adjustment capital projects must be in the range of 3-year medium-term plan level (if assigned) and annual delivery plan has been arranged. The total cost of capital 3 years plan and delivery plan in no adjustment plan was delivered by the Prime Minister.
(Adjust the allocation of capital investment plans under Annex number 2 attached).
B. Article 7 CAPITAL PAYMENT. Open account 1. For domestic capital: investors or project management Committee (hereinafter referred to as the owner) is to open an account at the State Treasury where convenient for investment transactions and facilitate the control of State Treasury payment and follow the regulations of the Ministry of finance about the open mode and use the account in the State Treasury.
The State Treasury is responsible for guiding investors to open accounts for payment of capital.
2. for foreign capital: investors open accounts at banks or at the service of the State Treasury in accordance with the international treaties on ODA for the project and the relevant text or attached under the guidance of the Ministry of finance in the case of international treaties on ODA and related documents attached do not specify).
Article 8. The base of the project document for the management, control the payment of capital investment, the investor must submit to the State Treasury payment account where the material base of the project (these documents must be originals or copies of the originals, just send a medical times until the end of the investment project exception, additions, adjustments), including: 1. For the preparation of investment:-costs estimation for investment preparation;
-Text selection of contractor under the provisions of the law of tenders;
-The contract between the owner to the contractor.
2. With respect to the work performed for: 2.1. for capital projects in the country:-project construction investment (or technical-economic report for the project just created the technical-economic report) with the investment decision of the authority, the decision to adjust the project (if any);
-Text selection of contractor under the provisions of the law of tenders;
-Construction contract between the owner and the contractor (including the documents attached to the contract according to the regulations, except in highly technical documents); particularly for forestry work is contract-forestry categories born between investors with household/group support and contracting unit (including the trading securities; reforestation contracts and contract support for forest production).
-Estimation and decision approving the estimation of each work, projects, works for the case indicated the bid or self made and the work done not through the contract.
2.2. for ODA projects: in addition to the documents prescribed in point 2.1 above, must have:-a translation by Vietnamese legal assurance signature and seal of the owner: international treaties signed between Vietnam and ODA donors and the document relating to the payment (if any). Private contract between the owner and the contractor in writing by Vietnamese or Vietnamese translations have the signature and seal of the investor (the regulation of the conditions, payment terms and other content directly related to the payment of the contract). The owner is responsible before the law regarding the correctness, accuracy of Vietnamese translation content.
-Guarantee the advance (if available) according to the specific provisions of the contract (including the case of capital projects in the water but by foreign contractor in construction).
3. For the preparation of investment but of capital in investment plans require the estimation of costs for the preparation of investment.
4. for the preparation of the project but capital investment made in the plan:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority, the decision to adjust the project (if any);
-Cost estimation for the preparation work of the project are; Separately the clearance must be accompanied by clearance schemes are approved by the authority;
-Text selection of contractor under the provisions of the law of tenders;
-The contract between the owner and the contractor with the documents attached to the contract under the provisions of the law (except in highly technical documents).
5. With regard to the case of self-realization:-project construction investment (or technical-economic report for the project just created the technical-economic report) and the investment decisions of the authority, the decision to adjust the project (if any);
-Estimation and estimation of the approval decision by the authorized individual work, projects, public buildings (except the project just created the technical-economic report).
-The text of the authority allowing the project (not yet in case the investment decisions of the authority);
-Assigning documents or internal contract;
Article 9. Payment of State capital funding for the investor to investor's payments to the contractor under the contract or payment for the project work done not through the contract, include:-the payment of the advance;
Article 10. Advance payment of the advance of the investor for the contractor only made for the work necessary to advance and must be clearly defined audience, content and specific work in the contract. Advance capital levels, time of advance and the recovery of the advance must be prescribed by the State for each particular type of contract are as follows: 1. The level of advance capital: 1.1. The item, package, work for the forestry activity (as defined in article 3 of the regulations construction investment of forest born attached to decision No 73/2009/QD-TTg on November 16, 2010 by Prime) of forestry investment projects were the advance minimum capital is 30% of the contract value or the approved estimates. Depending on the nature of work and service cultivation (according to the nature of the contract), the maximum advance rate is 60% of the value of the contract or the approved estimates. Special cases should advance with higher level must be the investment decision.
1.2. The technical infrastructure works serve to protect and develop forests (according to the provisions of article 3 of the regulations construction investment of forest born attached to decision No 73/2009/QD-TTg on November 16, 2010 by the Prime Minister), clearance work : capital advance made under the provisions of the Ministry of Finance on management, payment of capital and capital investment nature of careers in the State budget, in which the maximum advance rate for the projects of technical infrastructure is 50% of the contract value. Special cases should advance with higher level must be the investment decision.
1.3. The advance shall be made after the contract takes effect; the case in the contract that the owner and the contractor agreed to have the advance guarantee then the contractor must have advance guarantee. The level of capital advance does not exceed the annual capital plan has arranged for the package.
2. Recovery of advance capital: 2.1. Advance capital to be recovered through the times of complete payment of the contract, began to recover from the first payment and recovery of end when the billing values reaching 80% of the contract value. Recovery level each time by owner United with the contractor (or the team, team, team, meeting in the village) and specific regulations in the contract.
2.2. The owner is responsible, along with the contractor (or the team, team, group, society in the countryside, a) reasonable advance rate calculation, management closely, use correct advance capital purposes, the right audience, effectively and responsibly to ensure full repayment of the advance, which was when the payment value reaching 80% of the contract value.
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 investor purposes has the same responsibility the State Treasury refund recovery which advance to the State budget.
2.3. for the remainder of the year capital plan that advance has not recovered, the recovery continued in the following year's plan and not deducted from the payment plan capital the following year.
3. advance the profile of capital: in addition to the project's base material according to the regulations, when advance capital, investors sent to the State Treasury the following documents:-certificate of payment of capital investment proposal;
-Advance guarantee of the contractor (if in the contract that the owner and the contractor agreed to have the advance guarantee), the owner sent a copy of the State Treasury has stamped copies of the investor.
4. State funding for the investor to pay in advance at the latest plan is to 31 December, the plan. The investor can be paid in 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.
Article 11. Complete payment for items including forestry and the technical infrastructure program serves for the protection and development of forests.
1. In principle the payment of: 1.1. With regard to the work done under the contract, the payments made under the contract: contract price and terms of the contract. Times of payment, payment period, the time of payment and payment conditions must be clearly stated in the contract;
1.2. With respect to the work done not through contract: 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 job: DIY-case: the payment on the basis of the report the volume of work completed and approved estimates for each job description.
-With regard to the work accomplished by the unit itself: in the project funding.., the payment is consistent with each type of work, on the basis of lists spending and approved estimation for each job description.
2. payment record: When there was complete acceptance by the payment period and payment conditions in the contract, the owner file the payment suggestion delivered the State Treasury, including:-the table determine the value of work completed under the contract proposed payment of subcontract party representation and consulting representative (if any) and an Contracting Parties (according annex number 03. a circular 86/2011/TT-BTC on 17/6/2011của The provisions on financial management, the payment of capital and capital investment nature of careers in the State budget). When a mass arising out of the contract, the owner sent a spreadsheet volume value (if any) incurred outside the contract signed the proposal for payment of subcontract party representation and consulting representative (if any) and the contracting parties represented (according to Appendix 4 of circular No. 86/2011/TT-BTC on 17/6/2011 by Ministry of finance regulations governing payment of capital and capital investment nature of careers in the State budget);
Value reporting volume of work completed for the auto follow and estimation for the spending statement category follow the self estimation in the investment cost of project management ... for clearance work done according to the regulations of the Ministry of Finance on the management payments, capital expenditures in the State budget.
-Paper proposed capital payment or advance payment (according to Appendix No. 5 circular 86/2011/TT-BTC on 17/6/2011 the Finance Ministry's regulation on management, payment of capital and capital investment nature of careers in the State budget).
-Money transfer documents issued under the provisions of the accounting system of the Ministry of finance.
3. The payment is complete, the principle of control of State Treasury payment execution according to the regulations of the Ministry of Finance on management, payment of capital and capital investment nature of careers in the State budget (current is circular No. 86/2011/TT-BTC on 17/6/2011 rules of management payments, capital and capital investment nature of careers in the State budget).
For payment from ODA funds made under the guidance of the Ministry of Finance on financial management for the program, project official development assistance (ODA) (now the circular No. 108/2007/TT-BTC on 7/9/2007 of the Ministry of Finance shall guide financial management mechanism for the program the project, the official development assistance (ODA) and circular No. 40/2009/TT-BTC dated 22/5/2011 modified, added some content of circular số108/2007/TT-BTC) and the particular circulars for the ODA projects.
4. The time limit for execution and payment of capital: 4.1. Capital plan of the year allocated to the volume of completed trials through the end of the day 31/3 of next year and the time of payment of the State Treasury was performed to the end on September 30 of the following year.
4.2. Extended duration and payment of capital: 4.2.1. On 30 April the following year, a plan which had already been delivered to the project not yet used or use and yet not be spent and canceled; except for the case to be the Minister of Finance (for the central budget), Chairman of the provincial people's Committee (for the local budget) decision for stretching. In the case considered, the decision for stretching into next year as specified in point a, section 3, clause I of the circular No. 108/2008/TT-BTC on 18/11/2008 of the Ministry of Finance shall guide the handling of last year's budget and set, report of the annual State budget and revised supplements (if any).
4.2.2. The review move which lasted of the project are as follows: after the end of the time limit for payment of the prescribed annual capital (30/4 years later), based on the implementation and payment of capital XDCB investment projects, as proposed by the owner of the object in the project referred to in 4.2.1 above weather , the governing body, has suggested text accompanied by confirmation of the State Treasury where the project open account about the amount of capital paid on 30 April to the end of the year after the Ministry of Finance (for projects in the central budget) and Chairman of the provincial people's Committee (for projects in the local budget).
4.2.3. the prolonged duration of implementation and payment: not more than 1 year after the plan year. In other cases decided by the Prime Minister.
4.2.4. the review period extended: transfer-text suggest stretching of the governing body be sent before 31 May each year, which should specify the name of the project, the planned capital of the year, the number of which had paid the remainder of the 30/4 years later, the number of which suggest extending the duration and payment , time stretching, stretching reasons.
-According to the text proposed by the governing body, the Minister of Finance (for projects in the central budget) and Chairman of the provincial people's Committee (for projects in the local budget) decided the category, the term investment projects are allowed to persist.
-Determining the category, the time limit for the project allowed extended front end on June 30 of each year.
On 30 June the following year, the cases do not have the text of the competent authority approval for extending implementation plan to the budget the year after next, then the remaining capital spending abandoned.
Article 12. On management, billing, settlement and recovery funds advance budgeting next year for the project (in the capital) the management, recovery, payment and settlement advance capital budgeting next year for projects are made according to the regulations of the Ministry of Finance on the management payments, capital and capital investment nature of careers in the State budget. The total amount of capital paid and 3 year advance not exceeding three-year capital plan were delivered (if any) for the project.
C. REPORTING, settlement, CHECK OUT article 13. The report 1. For investors, the Ministry and the province: implementation report mode as defined in decision No 52/2007/QD-TTg dated 16/4/2007 by the Prime Minister on the report the implementation of State capital investment plan, circular No. 01/2007/TT-BKH on 9/8/2007 of the Ministry of planning and investment on the report form and instructions implementing decision No 52/2007/QD-TTg dated 16/3/2007;
2. for the State Treasury:-implementation of the reporting regime under the provisions of the Ministry of finance.
-Ending the year plan, the State Treasury payment data report capital financial Agency Council according to the rules of State budget settlement.
-Year of the plan, the State Treasury confirmation of payment during the year, the accumulated number of payment from commencement to the end of an annual budget for each project by the investor established by 2 time: coming out on January 31 next year and the rest of the day 30/4 years later.
Article 14. Investment capital 1. Annual investment capital The capital investment annual settlement made under the provisions of the Ministry of Finance on the capital investment guidelines in XDCB State budget capital under an annual budget annual (now the circular No. 210/2009/TT-BTC on 20/12/2010 of the Ministry of Finance shall guide the capital invested in XDCB funds the State budget according to the Youth annual budget level). Among them: a capital plan to be paid from 1/01 in the plan to end on January 31 the following year was on the budget-year settlement plan, the payment of the capital from January 31 to April 30 years later the settlement was on the budget next year.
2. Finalization of the project to complete the capital investment project implementation completion according to the instructions of the Ministry of finance about the finalization of projects completed in the State capital (today's circular No. 01/2011/TT-BTC dated 14/02/2011 the Ministry of Finance shall guide the finalization of projects completed in the State capital) and according to some specified content after : 2.1. Report the completed project to determine the full, exact total cost of investments made; a clear delineation of investment capital; investment costs allowed does not count the property in the value formation through investment projects; the value of assets formed through investment: fixed assets, assets; at the same time to ensure the right content, the time set by the regulations.
2.2. for projects with many forestry activities or projects and forestry students, depending on the scale, nature and duration of implementation activities, the investor can make payment, verified and approved investment capital for each activity, each works or each independent package immediately after operation , works or complete independence package put into use according to the request of the investment decision. The recommended value of settlement activities, forestry works includes design costs-estimates are approved.
2.3. for the projects of development and protection of forests (referred to as forestry investment projects) as a kind of project including several project components or independent projects (project approval decision or report technical-economic construction of separate) each component of the project or sub-projects independently made settlement, verified and approved the settlement as an independent investment projects under the provisions of this circular. After the whole project is completed, the owner (or the owner invests in many cases the owner component projects) pooling results settlement of the entire project report approval authority; not verify and approve the settlement of the project components or subprojects have been verified and approved according to the rules.
Article 15. Check out the Ministry of the people's Committee, the departments, financial institutions, State Treasury periodically or irregularly check investors, contractors involved with the project about the use of capital, which advance payment completion, finalization and Executive policies, financial investment mode of development of the State.
The financial authority granted periodically or irregularly checked the State Treasury on the implementation of the capital payment mode.
D. the RESPONSIBILITIES and powers of the AGENCY CONCERNED article 16. For the investor 1. Perform functions and tasks be assigned according to the rules, receive and use the correct capital purposes, the right audience and effectively. Executive regulations of the law on the financial management mode of investment development.
2. 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.
3. When the volume was eligible for payment under the contract, to conduct trials in a timely manner, the full set of payment records and proposed payment to the contractor according to the time specified by the contract.
4. The owner arranged enough capital in the annual plan to buy buildings insurance according to regulations.
5. timely reports, in full 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 institutions, the State Treasury and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State.
6. Regularly check the implementation of advance capital, contractors must check before, during and after implementation for the contractor.
7. Perform the accounting unit of the owner; investment capital under current rules. Foremost in the plan, setting the table for Passport capital payment data in send State Treasury where the owner to confirm transaction by 2 time: coming out on January 31 next year and the rest of the day 30/4 years later with the content as Appendix No. 6 circular 86/2011/TT-BTC on 17/6/2011 the Finance Ministry's regulations on the management of payments, capital and capital investment nature of careers in the State budget.
8. capital payment is required when there were eligible and required the State Treasury to answer and explain the content not yet satisfactorily in the payment of capital.
Article 17. State coffers 1. Control, capital payments timely, adequate for the project when there have been qualified and properly regulated.
2. clear comments in writing to the owner for the payment discount account or refuse payment, answer the questions of the investors in the capital payment.
3. The State Treasury control payment only on the basis of the documents provided by the owner and payment of principle has stipulated, is not responsible for the accuracy of the volume, level, price, quality of the work.
4. Is entitled to request the client to provide the records, documents and information relevant to cater for the work payments controlled capital.
5. Regularly urge the investors, the project management done right rules of advance and advance financial collaboration with the investor, make check which had advance to recover the outstanding sum not yet use or improper use of the purpose.
6. Prepare information reports and settlement using investment capital according to the prescribed regimes.
7. Periodically check and the owner of the implementation project, the observance of the regime, the financial investment policy development, management, use of capital.
8. Foremost in the plan, confirming the number of payments in the year, the accumulated number of payment from commencement to the end of an annual budget for each project according to the time of 2: coming out on January 31 next year and the rest of the day 30/4 years later with the content as Appendix No. 6 circular 86/2011/TT-BTC on 17/6/2011 the Finance Ministry's regulations on the management of payments, capital and capital investment nature of careers in the State budget.
Article 18. For the Ministry and the people's committees of provinces, District 1. Guide, test, urging the investor in the scope of management of the investment plan, to receive and use the correct investment purposes, the true mode of the State.
2. Within the scope of the authority was delegated, responsible to the Government and the law of the State on his decisions.
Article 19. The Department of agriculture and rural development-help PPC, the city in the direction, the owner made plans to be delivered.
In collaboration with the Department of financial investigation of the annual report and the completed project-settlement process of PPC, city approval.
Article 20. The Department of finance to coordinate with related agencies to review the allocation of capital and make the settlement evaluation project by the management to the local people's Committee, approved by the city.
Part III article 21 ENFORCEMENT TERMS. Handle forward 1. The issues related to the level of advance capital, capital recovery application is made in accordance with the regulations on the handling of the transition in clause 1, article 52 of Decree No. 48/2010/ND-CP on 7/5/2010 of the Government on the contract in construction activity. The problem of the advance will be specified in the contract, the State Treasury to make payments in accordance with the terms of the capital advance, payment in the contract.
2. separate the issue of the documents, records of payments made to all projects from the day this circular effect enforcement in order to ensure consistency in the work payments controlled capital of the State Treasury.
Article 22. Terms of implementation 1. This circular has effect from January 16, 2012, replaces the content of the management, settlement of capital construction investment of forest born of circular No. 89/2008/TT-BTC on 15/10/2008 of the Ministry of finance, "guidance on the management, allocate capital payment, the State budget for the project to plant five million ha of new forest".
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./.