CIRCULAR guide the management, allocate capital payments, State budget for new Planting projects 5 million ha of forest _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to decision No. 661/QD-TTg dated on 29/7/1998 of the Prime Minister about the goals, mission, policy and organization of the project new Planting 5 million ha of forest and decision No 100/2007/QD-TTg dated 6/7/2007 of the Prime Minister about this page supplementing some articles of the decision No 661/QD-TTg dated July 29, 1998; Decision No 147/2007/QD-TTg dated 10/9/2007 by the Prime Minister on some of the development of forest production period 2007-2015;
The base of the circular number 58/2008/TTLT-BNN-TAY-TC on 02/5/2008 of the Ministry of agriculture and rural development, Ministry of planning and investment, Ministry of finance instructed some content made the decision of the Prime Minister about the goals, mission, policy and organization of the project to plant five million ha of new forest stages 2007-2010 , no. 02/2008/TTLT-BKH-NN-TC on 23/6/2008 of the Ministry of planning and investment, Ministry of agriculture and rural development, Ministry of Finance shall guide the implementation of decision 147/2007/QD-TTg dated 10/9/2007 by the Prime Minister on some of the development of forest production; No. 52/2008/TTLT-BNN-BTC on 14/4/2008 of the Ministry of agriculture and rural development-finance guide rice for fellow minorities on the spot in mountainous afforestation replace Asena materialise;
The Ministry of Finance shall guide the management, allocate capital payments, State budget for new Planting projects 5 million ha of forest as follows: i. GENERAL PROVISIONS 1. The State budget allocated from investment capital development projects for new planting 5 million ha of forest in the object using the State budget in accordance with the decision No 661/QD-TTg dated on 29/7/1998 and decision No 100/2007/QD-TTg dated 6/7/2007 of the Prime on the amendments , the addition of some articles of the decision No. 661/QD-TTg dated on 29/7/2007 of the prime target, the task of organizing and policy project to plant five million ha of forests, decision No 147/2007/QD-TTg dated 10/9/2007 by the Prime Minister on some of the development of forest production period 2007-2015.
2. the superior body of the investor (ministries, ministerial agencies, Government-affiliated agency for central management of projects; The people's Committee, the central cities for local project management) is responsible for planned allocation for each project within the State plan announcement, the Guide, directing the client to implement the approved plan.
3. Financial institutions make payment, allocated funds for the project through the State Treasury system on the basis of the plan by the State capital. The State Treasury is responsible for control, timely capital payment, in full, the right mode for the project when there were eligible for payment.
II. SPECIFIC PROVISIONS 1. The scope, object, content costs and expenditures: object, scope and costs, content of GOVERNMENT EXCESSIVE capital expenditure projects are carried out according to the guidance in decision No 100/2007/QD-TTg dated 6/7/2007 of the Prime, circular number 58/2008/TT-LT on 02/5/2008 of the Ministry of agriculture and rural development, Ministry of planning and investment, Ministry of finance-a guide of the content of the decisions made by the Prime Minister about the goals, mission, policy and organization of the project to plant five million ha of new forest the period 2007-2010, decision No 147/2007/QD-TTg dated 10/9/2007 by the Prime Minister on some of the development of forest production period 2007-2015 , Circular No. 02/2008/TTLT-BKH-NN-TC on 23/6/2008 of the Ministry of planning and investment, Ministry of agriculture and rural development, Ministry of Finance shall guide the implementation of decision 147/2007/QD-TTg dated 10/9/2007 by the Prime Minister on some of the development of forest production.
2. Allocation of capital and plans examining alternative allocation: 2.1. Capital allocation: 2.1.1-for the project by the Ministry, the Central sector: based on medium-term 3 year plan and annual plan (if delivered details annually) of the Prime Minister, the ministries allocated annual capital plan targets for each project has enough conditions specified in the scope of management (in the form of attachment 01) sent the Ministry of finance to verify that prescribed by the law on the State budget, the Ministry of planning and investment, Ministry of agriculture and rural development to track management.
2.1.2 – for the project by the management: based on the medium term plan and annual plan for 3 years (if delivered annual details) of Prime Government Affairs, planning and investment, in collaboration with the Department of agriculture and rural development, the Department of finance is expected to allocate capital for each project have qualified rules (in the form of 1 attach) the provincial people's Committee decision, send the Ministry of agriculture and rural development, the Ministry of planning and investment, the Ministry of finance to track management.
2.2. Assessment methods allocation: 2.2.1-for the project by the Ministry, the Central sector: after receiving a capital plan allocation of the ministries, the Ministry of Finance investigation capital allocation approach, comments on the project not enough investment procedures and does not guarantee the condition of capital disposition , send the ministries, the Council sent the State Treasury. The ministries are responsible for allocation of the project in accordance with the provisions sent the Ministry of finance to verify it and send the State Treasury to allocate payment. Alternatives the allocation and reallocation of capital rules of the ministries is to allocate capital payment.
2.2.2-for the project by the management: based on the investment plan has been people's Committee decision, financial Departments scrutinize the allocation plan of the branches, which (if any) and the opinion of the province people's Committee report if the allocation is not the correct project rules , and sent to the State Treasury as a base, control the payment of capital. The local responsibility allocated to this project in accordance with the provisions of the Financial Facility to submit and send the State Treasury to allocate payment. Alternatives the allocation and reallocation of capital rules of the branches, subdivisions and planned decisions of provincial people's committees to allocate base, payment of capital.
2.3-investor financial agencies send the levels (of the project by the Ministry, the Central sector sent the Ministry of finance, the project by the sending Facility Management financial) documents, including:-for the preparation of investment projects: approved text cost estimation of investment preparation.
-For investment projects: decide the approval of investment projects in construction (or technical-economic report for the project just created the technical-economic report) and decided to adjust the project (if any).
2.4. Delivery Plan capital for investors: after the allocation of capital has been examining financial agencies, ministries and people's committees of planned deliveries for the investor to make, send the State Treasury where the project open account to track , as a base, control the payment of capital.
2.5. Adjustment of capital investment annual plan: periodically, the ministries, local review, reviews progress of the project in years to adjust to falling capital plan of the project is not likely to make the adjustment, increase the capital plan for the project implementation progress beyond , the project has the ability to complete beyond the plan in the year. The term adjusted annual capital plan ends on 31 December of year plan.
Before sending the plan to adjust each capital project for financial institutions, the ministries, local work with the State Treasury to determine the amount of capital in the plan paid for the project, the amount of capital left by the does not perform, ensuring the project's planning after adjustment does not lower the amount of capital the State Treasury has paid.
The plan of adjustment capital projects must be in the range of the level 3 year plan (2008-2010). Particularly for the last year (2010), if necessary, the ministries, local 3-year plan adjustment of projects to suit the situation of the actual implementation. The total capital level 3 year plan no adjustment plan was delivered by the Prime Minister.
3. Advance payment, working capital, capital.
3.1. Opening your account: allocation, payment of State budget funds is done through the State Treasury System. The owner opened the account in the State Treasury a convenient place for the control and convenience for payment transactions by the owner.
3.2. the material basis of the project: To serve 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 original medical , just send a time until the project ends, except to add, adjust), including: 3.2.1-for 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.
3.2.2-for the work done:-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 (including tenders, assigned the tender, direct sales, shopping the competition, self made and selection of contractors in special cases);
-Construction contract between the owner and the contractor (including the documents attached to the contract according to the regulations); 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.
3.3. working capital advance:

3.3.1-The categories, the work package of the project, the new Planting five million hectares of forests are the advance minimum capital is 50% of the value of the contract or the approved estimates.
3.3.2-the advance capital for the contract are the responsibility of the owner and must be clearly specified in the contract. Which the advance was 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.
3.3.3-profile capital advance: 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;
-Remittance vouchers;
-Advance guarantee of the contractor (if in the contract that the owner and the contractor agreed to have the advance guarantee).
3.3.4-payback: advance-advance capital to be recovered by subtracting fade into a capital payment completed.
-The beginning of recovery when payment complete reached 30% of the contract value; recovery of depleted when payment complete reaching 80% of the contract value. Recovery level each time by owner United with the contractor to determine.
3.3.5-owner are responsible together with the contractor calculates reasonable advance level, management closely, use correct advance capital purposes, the right audience, effectively and responsibly to ensure full repayment of capital deposited as specified above.
Advance capital case has not recovered but not use or use on the other, the owner is responsible to return the recovered enough for the State budget. Capital advance is prohibited without use or improper use of the purpose.
3.4. mass payment completion: 3.4.1-principle:-for the work performed under the contract, the payments made under the contract: contract price and terms of the contract. The number of payments, the payment period and payment conditions must be clearly stated in the contract;
-For 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 work: + case DIY: the payment on the basis of the report the volume of work completed and approved estimates for each job description.
+ For the work by the unit itself made in 5% of the project funding for the management, forest protection; 2% of the project funding to organize forestry operations; 10% of the cost of project management ..., the payment is consistent with each type of work, on the basis of lists spending and approved estimation for each job description.
The payment is made complete by the Finance Ministry's regulations regarding the payment of capital expenditures in the State budget (current is circular No. 27/2007/TT-BTC dated 3/4/2007 and circular No. 130/2007/TT-BTC on 02/11/2007 amending and supplementing a number of circular No. 27/2007/TT-BTC dated 3/4/2007 on the management guide payments, capital and capital investment nature of careers in the State budget).
3.4.2-billing profile: 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 under the provisions of the building (now the annex 2 attached to circular No. 01/2007/TT-BXD on 25/7/2007 of the Ministry of construction contract guide in building activity). Value reporting volume of work completed for the auto follow and estimation for the spending statement category follow the self estimation in funding forest protection management 5%, 10% project management ...; Private Securities protect forests is to aggregate the results statement the value of mass trials by the investor, the form according to the instructions of the Ministry of agriculture and rural development.
-Paper suggest the payment of capital;
-Remittance vouchers.
When a mass arising out of the contract, the owner sent the table determine the value of the volume incurred outside the contract under the provisions of the building (now the annex No. 4 with circular No. 01/2007/TT-BXD dated 25/7/2007 of the Ministry of construction contract guide in building activity).
3.5-food level Own for fellow minorities on the spot in the mountains: The food supply for fellow minorities in mountain accommodations are made according to the instructions in circular No. 52/2008/TTLT on 14/4/2008 of the Ministry of agriculture and rural development. The Ministry of finance instructed the advance payment and the rice for fellow minorities on the spot in mountainous afforestation replace Asena materialise as follows:-capital advance: the base plan was delivered by the authorized, records suggest the advance and the list of households registered afforestation on land cry on Ray and the number of subsidized rice owner established by the provisions in circular No. 52/2008/TTLT on 14/4/2008, State Treasury made the advance for the owner the entire money to buy and transport the rice to rice.
-Complete volume billing: When the rice has finished, the owner sent the State Treasury list of households have implemented afforestation and get rice signed by households, the signature of the owner, the signature and seal of the commune people's Committee; enclose the documents related to the purchase and shipping of rice. The State Treasury control, payment of capital for investors, at the same time the number of recovery which had advance.
3.6. Terms of payment deadlines and handle billing: capital of the year capital plan is allocated for mass acceptance is complete to the end of the day 31/3 and time of payment of the State Treasury was performed to the end on September 30 of the following year. The case of the project have yet to pay off the remaining capital plan was extended the next payment in the following year. The case of the project implementation is planned beyond the plan capital the following year to pay but the total paid in capital and the 3 year advance not exceeding three-year capital plan were allocated for the project.
4. the report mode, check.
4.1. report: 4.1.1 for the owner, 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 reports and guide the implementation of decision No 52/2007/QD-TTg dated 16/3/2007;
4.1.2 for the State Treasury:-prepare the information reported under the regulation of the Ministry of finance.
-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.
4.2. capital settlement: 4.2.1-annual capital settlement: The settlement of annual capital investment made under the provisions of the law on the State budget and the instructions of the Ministry of Finance (now the circular No. 53/2005/TT-BTC dated 23/6/2005 created guidelines, appraisal report of capital XDCB in State budget capital under an annual budget, annual).
4.2.2-completed projects-settlement: The settlement completed project investment made under the guidance of the Ministry of Finance (now the circular No. 33/2007/TT-BTC on 9/4/2007-settlement guide project completion in the State capital; Circular No. 98/2007/TT-BTC on amending and supplementing a number of circular No. 33/2007/TT-BTC on 9/4/2007).
4.3. test: governing body of investment, relevant authorities at Central, local and State Treasury periodically or irregularly checked the implementation of the plan, the payment situation, capital settlement, the situation of Executive financial management mode of the processor, owner or propose timely processing bottlenecks in the management of stitch , allocate capital, settlement payments; correct and timely handling of violations.
5. The responsibilities and powers of the unit, the agency concerned.
5.1. for investors:-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.
-Responsible for the accuracy, legality of the volume, quality and value of 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.
-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 payments to contractors on time.
-Timely, full report in accordance to the investment decision and the relevant State agencies; subject to the test of the financial agencies and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State.
-Oversee the accounting, investment capital under current rules.
5.2. The ministries, PPC, central cities: Guide, and urge investors to make investment plans, make the payment and capital and Executive financial management mode in the field of investment and development.
5.3. The State Treasury:-implementation of the control, to allocate capital payments promptly for the owner as specified.
-Is entitled to request the client to provide the records, documents and information for the management, capital allocation; the right to refuse and responsible refused to allocate payments to the project are not eligible; capital recovery using the wrong purposes, false objects;
-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 weight, unit price, level of quality works.

-Made the report and annual capital according to the prescribed regimes.
5.4. 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 finance and Executive Committee members to verify the annual settlement reports and project settlement complete PPC, city approval.
5.5. The Department of Finance: coordinated with relevant agencies in reviewing the allocation of capital and make the settlement evaluation project by the management to the local people's Committee, approved by the city.
III. ENFORCEMENT of the PROVISIONS of this circular in force enforced after 15 days from the Post Gazette and replacing circular No. 43/2002/TT-BTC on 7/5/2002 of the Ministry of Finance shall guide the management, GOVERNMENT EXCESSIVE capital allocations for new Planting projects 5 million ha of forest and circular No. 24/2003/TT-BTC on 27/3/2003 of the Ministry of finance revised a score of 43/ 2002/TT-BTC on 7/5/2002.
In the process if there are obstacles, the proposal reflects the timeliness of the Ministry of finance to study the resolution.