CIRCULAR Guide to estimating, management, and use of funding guarantee for export, item level national reserve to aid, assist and aid _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree 196/2004/ND-CP on 02/12/2004 the Government detailing and guiding the implementation of the Ordinance to the national reserve;
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 Ministry of finance guide to estimating, management, and use of funding guarantee for national inventories to supply relief aid and support, as follows: article 1. Scope this circular guidance on estimating, management and use of funds from the State budget expenses, item level to the national reserve according to the decision of the Prime Minister or the Deputy Prime Minister for relief, support, aid and other irregular tasks the State's other pressing, (hereinafter referred to as export levels found relief).
Article 2. The object that applies to this circular apply to agencies, organizations, individuals are assigned to the authorized level, found relief from the national reserves have used money from the State budget to serve export the item level of relief.
Cases of export levels found relief does not use money from the State budget shall apply according to the level of genus due to the sponsor regulations or applied according to the level of genus was agreed between the sponsor, the Ministry of finance and the implementation units production. The case has not been spending agreement shall apply as specified in this circular.
Article 3. The method and location of delivery, order 3.1 relief. Export levels assigned relief goods on the means of getting people in the door or stockpile on the media side of the intersection at the center of the province or the local districts, where cargo is received (except where otherwise stated by the Prime Minister or the Minister of finance or of the Chairman , central cities).
3.2. local units receive supplies is responsible for the layout of the media, staff unloading order relief in the place of delivery specified in clause 3.1 above.
Article 4. Funds of funds to ensure the level of relief goods are arranged in the estimation of the annual budget of the Ministry of industry, management of the national reserve. The case has not yet been deployed or missing the delivery estimates the ministries directly managed stores nationally have text suggested the Finance Ministry to review the decision under the authority or the prime consideration, decided under the current rules.
Article 5. Genus 5.1 content. The cost of production at the reserve, include:-the cost of service for implementation;
-Check the categories, specifications, quantity, the quality of the goods; profile, related documents;
-Packing, unloading, through his lower weight, picking up media delivery, unloading vehicle rental costs (if any);
-Installation of explosive testing in place, instructions for use;
-The cost of the work, night work, overtime; contact information...;
-Chi shopping, repairs, maintenance, maintenance of the equipment, instruments used in the production process level found relief;
-The cost of document printing, stationery;
-Other expenses related to production at the stockpiles.
5.2. Steering, forwarding costs, including:-Implementation Conference; the Conference summary, summarizing the task (if any);
-Travel expenses for service contracting, delivery, settlement and delivery contract;
-The activities of information propagation on the mass media;
5.3. Shipping costs (if any), including:-transport costs;
-Cost of bridges and roads;
-The cost of the force, escorts, dents;
-The cost of insurance of goods in transit;
-Cost of waiting of vehicles (if any).
5.4. For missions abroad the task export item level of aid to the national reserve by the decision authority (if any).
5.5. The cost of buying new packaging packing or replace redundant and broken, torn packaging in market, how to, their wait (if available).
5.6. The genus for other activities that relate directly to the work of export levels found relief as: charge transfer, charge and unloading to the media (if any).
Article 6. 6.1 spending. Principle: a) for those expenses had regulated costs shall follow the current regulation mode, in particular as follows:-mission deployment, Conference summary, summarizing; the work of free: follow the regulations of the Ministry of Finance on the diem regime, the regime spent organizing conferences for State agencies and business units.
-Spending the night work, overtime: perform as specified in circular No. 08/2004/TTLT-BTC-BNV on 05/01/2005 of the Ministry of the Interior-Ministry of finance guidelines pay to work at night, overtime for public servants. The case must mobilize officers, work all day Saturday and Sunday shall follow the provisions in no. 5341/BTC-HCSN on 12/5/2008 of the Ministry of Finance paid mode tutorial work on Saturday.
b) for those expenses not yet have costs shall follow the actual contract agreement with the recipient of the stock market price match locally at the time of production. Heads of unit responsible to the State about its decision on the level of genus.
6.2. The cost of production at the door: to stockpile food items made in accordance with decision No 2794/QD-DTQG dated 25/9/2003 of the Minister of Finance on the manual charge buy, sell food reserves. The rest follow the norm the unit cost of the ministries have similar work or under the provisions of point b, clause 6.1 above.
6.3. Shipping costs (if applicable): genus level according to the current rules of the State or by shipping rates of local production. The local case where production has not yet issued a single shipping rates then the reserve unit refer to the shipping rates and shipping costs on the local market and reported rates of at least five (5) different transport units or reference rates issued by local neighbourhood where production or evaluation results more details shipping of the unit valuation function to do the single determining shipping rates accordingly.
6.4. For missions abroad: content and implementation costs as specified in circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of finance work fee regulations for public servants, short-term assignments abroad due to the State budget to ensure funding.
6.5. direction, forwarding costs; the cost of buying new replacement packaging and packaging prevention tearing breaks, in market, how to, their wait; the cost to the bottle, small packaging; in the process of packing (if available) and for other activities that relate directly to the work of export levels found relief made under point b, clause 6.1 above. For some cases have overall production costs, then perform the allocation in accordance with current accounting regime.
Article 7. Selected unit signed a contract of carriage, provided the packaging 7.1. The case subjects were receiving supplies have written request received after 2 months from the date of the decision granting the relief goods manufacturing unit of reserve duty to organize extensive tender or competition to select units and units provide the packaging as required by the Law.
7.2. The remaining cases: the heads of the reserve unit to directly perform tasks are decided directly transport unit, the unit provides the packaging; decision on shipping rates, the purchase price of the packaging and the responsible State of its decision.
The only direct shipping unit, the unit provided the packaging and pricing decisions, the purchase price of the packaging must guarantee in accordance with the regulations; ensure efficient; consistent with market prices, in line with the tasks assigned.
Article 8. Estimating The settlement and management, estimating, management, allocation, billing and payment of funding to follow the provisions in circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of 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; Circular No 79/2003/TT-BTC on 13/8/2003, no. 113/2008/TT-BTC dated 27/11/2008 of the Ministry of Finance shall guide the management mode, allocate, pay expenses the State budget through the State Treasury; Circular No. 143/2007/TT-BTC on 03/12/2007 of the Ministry of Finance shall guide the implementation of Decree No. 196/2004/ND-CP on 02/12/2004 detailing the Government's enforcement of the Ordinance on national reserves and the other current text is relevant. This circular instruction more a score accordingly, as follows: based on the decision assigned export level of national inventories for relief of the State bodies are competent, reserve units perform the task export levels found relief conducted estimating funding relief (including the case of estimation have been allocated but is missing).
Reserve units subordinated to the ministries; the national reserve areas in national or reserve units, the Organization was assigned export level, found relief from the national reserves of conducting estimating costs, item level national reserve sent ministries directly manage or national reserve to check , review, synthesis and writing to suggest the price management Department – Ministry of finance, the Minister of finance approved the extent. Basing a decision of the Minister of finance, the ministries or national reserve delivery rates for reserve units.

The case must be implemented immediately to the item level of relief that cost estimates for the work to export the item level of relief not yet allocated or delegated estimation but also lack or estimation of funding has not yet been approved, the reserve unit mission was to advance funds from regular or other capital spending (excluding national reserve funds) of the unit to use for the real work to carry out the task of relief, and estimating cost according to the above guidelines, the level of consideration, decided to complete the application for units.
Article 9. About accounting and reporting regime of the reserve unit is responsible for settlement of funds spent on export activity levels found relief of his unit and General synthesis report of the sending unit, direct industry management national reserve check General, sent to the national reserve evaluation report, the Ministry of Finance according to the current rules.
The ministries manage inventories are responsible for general production situation reporting, inventories for relief (details under each item, categories for the local level, export unit returns) and funding expenses to export levels found relief by reserve units directly to his industry made the Finance Ministry sent (national reserve) to General Government reports.
For the production use of relief funds of sponsors or local open accounting books, accounting records and to settlement under the provisions of the local sponsor (if there are separate regulations).
Article 10. Funding allocations and control the spending of the national reserve funding allocations made as prescribed in point b, paragraph 7.1, section 7, circular No. 143/2007/TT-BTC on 03/12/2007 of the Ministry of Finance shall guide the implementation of Decree No. 196/2004/ND-CP on 02/12/2004 detailing the Government's enforcement of the Ordinance on national reserves.
The State Treasury is responsible for control over expenditure under current rules for expenses from State budget sources for active export levels found relief in range estimation assigned to reserve units.
Article 11. Implementation of this circular are enforceable after 45 days from the date of signing.
The previous rules on the management and use of funding guarantee for export, item level national reserve to aid, assist and aid contrary to this circular are repealed.
In the process, if the problems are not yet appropriate, need to supplement, modify, suggest the ministries, local and relevant units reflect timely the Finance Ministry to study the amended and supplemented accordingly./.