Guide to managing capital budget capital in the communes, wards and towns _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002; Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to the law No. 16/2003/QH11 on 26/11/2003; Decree No. 16/2005/ND-CP on 07/02/2005 on the management of government investment project construction and Decree No. 112/2006/ND-CP on 29/9/2006 by the Government about amending and supplementing a number of articles of Decree No. 16/2005/ND-CP on 07/02/2005 on the management of the project construction works; Decree No. 99/2007/ND-CP dated 13/6/2007 on the management of government investment costs of building works and Decree No. 03/2008/ND-CP on 07/01/2008 of the Government about amending and supplementing a number of articles of Decree No. 99/2007/ND-CP dated 13/6/2007 on the management of government investment costs of building works;
Pursuant to Decree No. 51/1999/ND-CP on 08/7/1999 of the Government about issuing of investment management regulation and build, Decree No. 12/2000/ND-CP dated 10/5/2000 and Decree No. 19/2003/ND-CP on January 30, 2003 by the Government on the amendments and supplements to some articles of the Statute and building investment management attached to Decree No. 52/1999/ ND-CP on 08/7/1999 of the Government;
The Ministry of Finance shall guide the management of the capital budget in the communes, wards and towns as follows: part I GENERAL PROVISIONS 1. This circular applies to construction projects in the authority to approve projects of construction of the people's Committee Chairman communes, wards and towns (hereinafter collectively referred to as communal people's committees) to new construction, renovations, upgrading works by the social budget Ward, (hereinafter referred to as the social budget).
This circular does not apply to the project, works in the scope of management of the communes, wards and towns be guidelines in other documents of authority.
For the project to be invested by the other capital encourages use herewith 2. Chairman of the provincial people's Committee, the central cities basing on the actual situation and the capacity, management of construction works of the communal people's Committee to decentralized approval authority of project construction investment to suit the specific conditions of each locality.
3. Before the approval of the technical-economic report of construction works or project construction works (hereinafter referred to as project), the investment decision must clearly define the project capital investment, ensure the layout enough capital to make the project not to exceed 2 years.
Special, urgent cases (due to natural disaster, fire) need to start soon, the investment project must be Town Council comments agree and be the people's Committee of the County, district, town, and city in the province (hereinafter the district people's Committee) approved in writing. Investment project in this case must have expected funding guarantees; must be the first priority when the capital had its layout; avoid standing debt capital.
4. The project due to a people's commune Committee decided to approve the investment must be in the master plan was approved by the authority and in accordance with the conditions of economic and social development; comply with the order, the procedure of construction works according to the current rules of the State.
The case of projects not yet in the master plan was approved by the authority, before the approval, investment projects must be approved in writing by the district people's Committee on planning.
5. The President of the people's Committee of the commune made investment project management of construction works, make sure to use the correct investment purpose, savings, efficiency, democracy and transparency; true Executive mode of financial management-investment-building of the State and the specific provisions of this circular.
6. The owner or the project management committee be established owner or organization project management consulting was the owner hired to manage the project (hereinafter referred to as the owner) made investment project management of construction works according to the current rules of the State and the specific provisions of this circular.
7. Financial authority levels, management of construction works on functional tasks, responsible investor guide implementation of investment projects. State Treasury agency responsible for control, timely capital payment, in full, in the right mode for the project when there were eligible for payment of capital according to the current rules of the State and the specific provisions of this circular.
Part II SPECIFIC PROVISIONS I. INVESTMENT CAPITAL Of The SOCIAL BUDGET.
1. the State budget: Capital-capital budget spent on social projects.
-Capital support of the Superior State budget for investment projects in the authority to approve projects of decision of the people's Committee of the commune.
-The contribution of the voluntary principles of the people in town for each specific investment project, led by the people's Council through the Township and was put into the budget's revenue.
2. The voluntary contributions and non-refundable aid of institutions, individuals (foreign and domestic) to invest in the project because the town Manager is made as follows:-the case of the monetary contribution: social people's Committee made currency lodging deposit account and invested in the management of township budget open Township in the State Treasury-Market combination of in-kind contribution: + for donations of supplies, the voluntary labour of the people in town: based on the number of materials, labour because people contribute, the prices on the price of materials, local labor, communal people's committees determine the value (in Vietnam) to collect and record investment capital for investment projects.
+ For in-kind contributions of organizations and individuals to invest in town: town Committee established the Council determine the value object (in Vietnam) for delivery to the client management; at the same time notes the currency project and record spending for investment projects. The Council determines the value of artifacts by the President of the people's Committee of social formation; members include representatives of the Government, unions and township level units in the Monitoring Committee of the investment community.
II. PLANNING, ANNOUNCED THE PLAN, ADJUSTING THE ANNUAL INVESTMENT PLAN.
1. Planning the investment:-the planning of the Investment Committee of the people's commune is made according to the provisions in circular No. 60/2003/TT-BTC dated 23/6/2003 Regulation on the management of the budget and other financial activities of communes, wards and towns and the guidance documents of the Ministry of finance. Specifically: based on socio-economic development plan of civil society, the owner of capital planning, along with the time estimating the Budget Committee sent town Township. Based on the revenues of the Budget Committee, Township and town people's review process of the social councils through the investment plan of the town (according to model No. 01/BC-TAY). The investment plan must ensure the following: + total invested during the year, divided according to each project and each source of capital (investment capital from communal budgets; superior budget support; contribution of individual organizations in town; the contribution of organizations other individuals).
+ The recommendations (if any).
-Capital plan of the town after the Town Council adopted, be sent to the financial-planning, districts, towns, and cities in the province (hereinafter referred to as financial-district plan). Finance-General district plan report district people's Committee, the Department of finance, Department of planning and investment (under model number 02/BC-TAY).
2. capital plan announcement: based on five investment plans are communal councils through; on the basis of the social budget revenues; resources from the State budget on the level; sources of capital contribution and mass execution of investment projects, the Chairman of people's Committee of the commune decided to announce investment plans, sends the State Treasury (where to open an account) to make the base, control the payment of capital for investment projects.
3. Adjust the annual capital plan:-periodically, the social people's Committee reviewing the progress made and the goals of the investment projects in the year to adjust plans according to the authority, the transfer of capital from the investment projects do not have the ability to implement investment projects to make progress beyond outstanding, the volume, the project has the ability to complete beyond the plan in the year. The adjustment plan must ensure that the plan of the investment project after adjustment does not lower the amount of capital the State Treasury has to pay for that investment projects.
-The time limit adjusted annual plan ends on 31 December of year plan.
III. THE ADVANCE PAYMENT, CAPITAL CONSTRUCTION.
1. Open account:-Investor account opening investment allocation in the social budget in State Treasury (where open account transactions of communal budget).
-The State Treasury account opening instructions for the owner.
2. The records, documents and the original base of investment projects: a) for project preparation stage:-approved text cost estimation for the preparation work the investment.
-Text selection of contractor under the provisions of the law of tenders.
-The contract between the owner to the contractor.
b) for project implementation stage:-the decision to approve the report of technical-economic construction with technical-economic report.
-Decide the approval of investment projects in construction and decided to approve the attached cost estimation (investment project case).
-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).
-The contract between the owner and the contractor.
3. Advance the construction capital investment: a capital advance Level):-for the construction contract: minimum advance capital levels by 20% of the contract value and does not exceed the capital plan for the package.
-For equipment shopping package: advance equity levels by the owner and contractor agreement, but most do not exceed the value of the contract and the capital plan in the year for record bids.
-For consulting contracts: advance capital levels as agreed in the contract between the owner with the contractor but a minimum contract value by 25%.
-For clearance work: advance capital levels according to the progress made in the clearance plan lies in the scheme was approved by the authority.
b) suggested capital advance profile: base document profile and advance level specified above; The investor profile and check advance proposal include: paper suggest the payment of capital; Remittance vouchers; Advance guarantee of the contractor (if in the contract owner and contractor agreement has guaranteed cash advance); with the records specified in item 2 of part II of the circular section III and sent to the State Treasury where investors open accounts.
c) Divestment: advance-advance Capital work in the outlined in point a above are recovered through each times of complete payment of the contract; start the recovery from the first payment and recovery of depleted when payment complete reaching 80% of the contract value. Recovery level each time by owner United with the contractor. The owner is responsible, along 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 the advance which payment reaches 80% complete contract value.
-For clearance work: + for compensation, work support: after paying for the beneficiary, the owner set of vouchers, payment procedures and revoked advance in slow time limit of 30 working days from the date of payment to the beneficiary.
+ For the other clearance work: working capital advance be recovered into each billing period the volume of completed and recovered off when you're done the work clearance.
d) cases which have yet to recover the advance but not use or use on the other, the owner is responsible for recovery, reimbursement for the State budget. Capital advance is prohibited without use or improper use of the purpose.
-The case until the end of the year plans that most recovering yet advance capital due to the contract has not been reached the prescribed rate shall continue to recover in the following years the plan and not deducted from the payment plan capital the following year.
e) the advance shall be made within the time limit for payment of the capital plan and can advance one or more times based on working capital advance payment needs but does not exceed the capital advance as specified above.
4. complete payment: a) for the work to be done through the construction contract: the contractual payments consistent with each type of contract, the price of the contract and the conditions in the contract. The number of payments, the payment period and payment conditions must be clearly stated in the contract.
-For package price: payment by percentage (%) of the contract price or the price of works, projects completed with the respective payment period stated in the contract. After the completion of the contract and are collecting, on the subcontract payment to the contractor the full price of the contract signed and the funds were adjusted price (if any).
-For the price of the contract according to the fixed unit price: payment on the basis of the volume of work completed (including mass arises be browse by jurisdiction, if any) are collecting the payment period and the price corresponding to the work that has been recorded in the contract or additional contract addendum. After the completion of the contract and are collecting, on the subcontract payment to the contractor the full price of the contract signed and the funds were adjusted price (if any).
-For the contract price by price adjustments: payment on the basis of the volume of work completed (including mass arises be browse by jurisdiction, if any) are collecting the payment period and the price has been adjusted according to the provisions of the contract. Case to the payment stage yet eligible to adjust the price, then use the temporary unit price when signing the contract to make the payment and adjust the value of the payment when there is price adjusted in accordance with the provisions of the contract. After the completion of the contract and are collecting, on the subcontract payment to the contractor the full price of the contract signed and the funds were adjusted price (if any).
-For the contract price matching: the payment is made according to the payment rules for each type of contract mentioned above.
-For workload incurred outside the contract: + for the workload arising from 20% down compared with the volume of work in the respective contract and had the price in the contract then the workload incurred be paid according to the unit price was recorded in the contract.
+ For workload incurred greater than 20% compared with the corresponding volume of work in the contract or the workload incurred have yet to have the price in the contract then the workload incurred be paid according to the unit price by owner approval under the rules.
+ For additional work beyond the scope of work specified by the applicable contract package deal price method, the additional value is estimating and bidding interface party and unified Contracting Party signing the contract value addition.
-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: + Table determine the value volume of work completed under the contract under the guidance of the Ministry of construction (as defined in current Appendix No. 2 of circular No. 09/2007/ TT-BXD dated 25/7/2007 of the Ministry of construction contract guide in building activity-attach).
+ Paper proposed capital payment.
+ Certificate from the money transfer.
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 guidance of the Ministry of construction (as defined in current Appendix No. 4 of circular No. 01/2007/TT-BXD dated 25/7/2007 of the Ministry of construction contract guide in building activity-attach).
b) for the work to be done not through construction contracts (as is the case, the work of project management by the owner directly made, ...): the payment is consistent with each type of work, on the basis of the report the volume of work completed and approved estimates for each task.
5. With respect to the requirement to follow the form of the people in town do:-for package contains simple techniques, workload mainly use manual labour, where people in town can do, then the investor reporting authority decided to approve investment projects delivered to the people in the town itself held the construction and his responsibility before the law. Implementation of this form, the investor directly contracted with the people through the representative (who do the people in the town participated in the construction of the elect; The representative may be, construction crews can also be groups of people who have a person stand out is responsible). When applying this form must have the supervision of the Supervisory Board of the investment community.
-Profile, the original base document of this kind: in addition to the records specified in item 2 of part II of the circular section III also adds the text approved by the investment decision to allow people in the Township.
-Advance capital records building and complete payment apply similarly to the provisions in clause 3, paragraph 4 of part II of the circular section III.
-Package due to people in town do advance up to 50% of the value of the contract and do not exceed the investment plan of the year for the package layout.
-According to the contract and the volume of construction completed trials; The owner suggested record-setting advance (or payment), send the State Treasury proposal to advance (or paid) for the representative.
Case no account representative: investors suggest the State Treasury payment in cash; The representative paid directly for the people involved with making the construction bid packages; The investor and investment monitoring Committee of the community have the responsibility to closely monitor the payment of public money to the people.
-When the payment of the works by the people in town do the payment agency does not pay value added tax in the estimation process.
6. A capital payment for each job content, projects are not approved or estimation beyond the package price; payment for capital investment projects not exceeding the total investment approved.
Payment for capital investment projects in the year (including the advance payment and payment volume completed) do not exceed an annual capital plan has arranged for investment projects.
7. The time limit for making the payment proposal and the time limit for payment: a) the time limit for making the payment proposal: during 3 working days, from receipt of application proposed the payment (or advance) of the contractor; The owner must complete the procedure suggested the payment (or advance) and transfer payment profile (or advance) over to the State Treasury (where account opening).
b) billing period: the profile base pay (or advance) due to the owner sent (according to clause 2, paragraph 3 and paragraph 4 of section III, part II of this circular); in the time of under 7 days (from the date of receiving enough material), to base the contract (or the approved estimates for the work to be done not through the contract); The State Treasury made the payment control (or advance) funds for the investor and the investor's (or advance) payment to the contractor, the units involved; at the same time advance capital recovery (if any).
8. The State Treasury made the payment control as follows: on the basis of the suggested payment profile of the investor, the State Treasury pursuant to the payment terms specified in the contract (number of payments, payment period, the time of payment and the payment conditions) and the value of each payment to the payment to the owner. The investor responsible for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of works, the State Treasury is not responsible for the problem. The State Treasury pursuant to the billing records, and making payments under the contract.
IV. SETTLEMENT OF CAPITAL CONSTRUCTION.
1. All the projects under the control of management and investment decisions of the communal people's Committee when complete delivery put to use to set report and verified approved capital investment projects completed according to modes of regulation of current fiscal management and the specific provisions of this circular.
2. Profile settlement construction projects completed include:-form report capital projects completed under the form of 01/02/QTDA and QTDA (setting the form report according to the guidelines in annex I attached to this circular).
-The relevant legal texts include: the decision to approve the economic report-construction techniques or decide to approve investment projects construction, decided to approve the technical design-estimating or decide to approve a detailed estimation, decision specify bid or winning bid (if applicable) and the additional text (if available).
3. Verify capital investment project complete:-when the project construction works completed delivery put to use; at the latest after 2 months, the owner is finishing report capital projects completed. At the latest after 12 months, the unit functions in the administration of The investment decisions are done the work report assessment of capital projects completed, the People decided to invest the settlement approval of capital projects completed.
-Cases, the functional unit in the management of investment decisions People incompetent investigation report capital projects completed; The owner reported The investment decision of choosing one of the following forms: + Organization Hire independent auditors audit report capital projects completed.
+ Suggested financial-district plan assessment report capital projects completed.
-Content verification report capital projects completed (audit) and content assessment results report capital projects completed (the audit results reports) according to Appendix No. II attached to this circular.
4. Norm cost verification report and audit projects completed:-organize, verify, audit unit report capital projects completed, enjoy the cost verification report capital projects completed, according to the level of costs is as follows : + norm cost verification report capital projects completed: 0.32% by value of the total investment of the project (a minimum 300,000).
+ The level of the cost audit report capital projects completed: 0.50% by value of the total investment of the project, plus the value added tax (a minimum of 500,000).
-Cost verification report capital projects completed, count on other costs in the total value of investment in capital projects.
5. Approved capital investment projects completed: based on the survey results report settlement (report audit results) capital projects completed by the Organization, the unit verifies; The investor test, the People decided to invest decide to approve capital projects completed.
The decision to approve the capital investment project completion must be listed at the headquarters level people's committees and submitted to the Agency, the following units: – owner.
-The State Treasury (where account opening).
-Supervision of the investment community.
Profile of investment capital project completion was created and stored under the mode of storage of records.
V. MONITORING COSTS OF THE MONITORING COMMITTEE OF THE INVESTMENT COMMUNITY.
All investment projects under the control of management and investment decisions of the communal people's committees are to be invested in the process of monitoring implementation. The monitoring of investment allocated to the Monitoring Committee the investment community's done.
Investment monitoring Committee of the community was established and perform the functions and duties as defined in decision No 80/2005/QD-TTg dated 18/4/2005 Prime Minister's issuance of investment monitoring regulation community and circular No. 04/2006/TTLT-KH-TC UBTƯMTTQVN-ĐT & on 04/12/2006 the Ministry of planning and investment The Standing Committee, the Central Committee of the Vietnam Fatherland Front and the Ministry of Finance shall guide the implementation of monitoring regulation for community investment.
Funding of activities of the Monitoring Committee of community investment is made according to the provisions of part IV circular No. 04/2006/TTLT-KH-TC UBTƯMTTQVN-ĐT & on 04/12/2006 the Ministry of planning and investment, the Standing Committee of the Central Committee of the Vietnam Fatherland Front and the Ministry of finance.
The case, the small investment projects (worth under 200 million), has designed a simple technique that the investor incompetent supervision self construction and not hire was supervising the construction works, the owner Who decided to invest given the investment monitoring Committee of supervisory community building construction; in this case, the Board oversees the investment of the community enjoy the level of supervision costs of construction works, the maximum is not exceeded the level of supervision of construction works by the provincial people's Committee, the city building centrally and published.
VI. REPORTING MODE, CHECK.
1. reporting mode:-six months and a year, the people's Committee of social reporting implementation of volume and capital payment (according to the model number 03/BC – THKH) and report the situation of capital investment projects completed in the scope of management (form No. 03/THQT); send the people's Council, the Board of the investment community's monitoring and financial planning of the district. 6 month report submitted on 10/7, reported the year before sending on January 15 next year.
To report content analysis, evaluate the implementation of the plan, the results of investment in the period, the use of capital, problems exist, recommendations measures to handle.
-Based on intelligence reports we make investments of communal people's Committee, the finance and planning district is responsible for reporting aggregate send-level people's committees and the petitions process the problem exists (according to the model number 04/BC-THKH).
2. Inspection: periodically or irregularly, financial planning district directly inspect or suggest the investment Oversight Committee of the Community inspection, monitoring, evaluation of the project due to a people's commune Committee of management on the use of capital, the progress of the project and the policy Executive financial regime, investment in the construction of the State.
VII. The RESPONSIBILITIES And Powers Of The RELEVANT AGENCIES 1. The people's committees of provinces and cities under central:-according to the current regulations and specific conditions of local, devolved (or authoritative) decided to approve the investment project for the President of the people's Committee of social level.
-Steering level people's Committee, the competent authorities under the jurisdiction of organization management guide social people's Committee governing investment projects in accordance with the provisions of the State and the provisions of this circular.
2. the people's committees at district level: implementation of State management of investment project management of construction works; direct the authorities under the control of coordinated management and help people Committee to manage the implementation of social investment projects construction according to the current rules of the State and the provisions of this circular.
3. Finance-level plan: report-implementation of the investment plan.
-In cooperation with the relevant authorities the instructions and check the owner, the State Treasury, the contractors of the project regarding the observance of the regime, the financial investment policy development, management, use of capital, capital payment situation to have solutions to handle the case of violation.
-Are right to ask the State Treasury, investor offering documents, the information needed to serve state management on financial investment and development, including the documents of the layout plan of annual capital investment, the report documents the implementation of the plan and perform capital according to the regulation on mode of information reported , the documents verified the investment capital according to the regulations.
-Verify report capital projects completed under the control of investment decision of the people's Committee of social (as requested in writing).
4. the people's Committee of social:-implementation of investment project management of construction works in accordance with the regulations on the management of investment projects in construction and the guidance documents of the competent State bodies.
-The decision to approve the project and approved capital investment projects completed for these projects are decentralized, in accordance with the regulations on the management of investment projects in construction.
-Hosted reception, using the correct investment purpose, object according to the rules.
-Implementation of the reporting regime and capital investment projects according to the regulations.
5. Owner:-implementation of rights and obligations under the current rules of the State of construction and investment management delivered as specified. Executive regulations of the law on the financial management mode of investment development.
-Perform the test mass, making payments and recommend payment for contractors from time to time specified by the contract.
-Responsible for the accuracy, legality of the volume carried, norms, unit price, estimate the type of work, the quality of the work the recommended value and payment; ensure the accuracy, the integrity, the legality of the data, documents and records provided to the State Treasury and the relevant authorities of the State.
-Timely, full report in accordance to the investment decision and the relevant State agencies; provide enough records, documents, regulatory situation for the State Treasury and financial institutions for the management and payment of capital; subject to the test of the financial agencies and agency investment decisions about the use of capital and policy Executive, financial investment mode of development of the State.
-Capital payment is required when there were eligible and required the State Treasury to answer and explain the content not yet satisfactorily in controlling, payment of capital.
-Responsible reporting settlement of capital construction works completed for submission to The approval decided to invest capital in investment projects completed (according to section IV, part II of this circular). After 6 months from when the decision approving settlement projects completed, the owner must complete the settlement of the debt and all payment procedures of project investments account (works) at the Agency for payment of capital.
6. investment monitoring Committee of the community:-ask the owner, the contractor reports, explanations, provide information to clarify the issues which the community comments.
-General comments of the community, the authorities of the State concerned, the reports of the owner and the contractor, proposed remedies for the problems that the community has the comments and recommendations of the authority to review the decision.
-Inform the community and relevant agencies know about the decision of the authority with regard to the problems that the community comments.
7. for the contractor:-the contractor are responsible for implementation of its activities in accordance with the signed contract and the rule of law.
-Together with the investor previously handled the problem also exists under the contract was signed. Full, timely repayment of the capital which the owner has paid value exceeds the approved settlement.
8. The State Treasury: – implementation, control the payment of proper capital regulation mode of the State and the provisions of this circular; confirmation of the capital payment, the payment situation review; capital investment annual investment for each project according to the rules of State budget settlement.
-Coordination with the owner to recover already paid for for personal, unit value exceeds the approved settlement; the urge, guide, in collaboration with the client to resolve the debt to complete the payment, the payment of the account of the approved project.
Part III of this circular ENFORCEMENT PROVISIONS have effect after 15 days from the date of public notice and replacing circular No. 73/2007/TT-BTC dated 2/7/2007 of the Ministry of Finance shall guide the management in the capital budget capital town./.