CIRCULAR guide management, use of resources made the project of solidly turned school, classes and Home Affairs for the period 2008 – 2012 teacher _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002;
Pursuant to Decree No. 51/1999/ND-CP on 8/7/1999 of the Government about issuing of investment management regulation and build, Decree No. 12/2000/ND-CP dated 10/5/2000 and no. 7/2003/ND-CP dated 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. 51/1999/ND-CP on 8/7/ 1999 of the Government;
Pursuant to Decree No. 16/2005/ND-CP on 7/2/2005 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 7/2/2005;
Pursuant to Decree No. 99/2007/ND-CP dated 13/6/2007 on the management of government investment costs of building works;
Pursuant to decision No. 20/2008/QD-TTg dated January 2, 2008 by the Prime Minister on the approval of the project school, classes in the neutralization reagent and Home Affairs for the period 2008-2012 teacher;
The Ministry of Finance shall guide the management mechanism, use of resources made the project of solidly turned school, classes and Home Affairs for the period 2008-2012 teacher as follows: part I GENERAL PROVISIONS 1. This circular applies to the investment project implementation scheme solidly turned the school, classroom and Home Affairs for the period 2008-2012 teacher under decision No. 20/2008/QD-TTg dated January 2, 2008 by the Prime Minister.
2. The funding to implement the project of solidly turned school, classes and Home Affairs for the period 2008-2012 teacher include:-the central capital support from government bonds are the Prime decisions both for the local phase 2008-2012 and the annual delivery.
 -Local budget capital: in addition to the central capital support from government bonds, local must spend at least 35% of the investment capital for the local's annual education and spent no less than 20% of the total revenue from the Lottery every year to implement the project.
-Mobilized voluntary contributions of enterprises in all economic sectors, international organizations, institutions, and foreign benefactors.
3. The investment capital to perform solidly turned the school, classroom and home civil service teachers of the period 2008-2012 are only made to the objectives stated in decision No. 20/2008/QD-TTg dated January 2, 2008 by the Prime Minister, not be used for other goals. The owner made the management and use of savings capital, effectively, the right purpose and in accordance with the provisions of the current law.
4. The level of capital the layout of the project based on the registered capital to demand payment according to the progress of the project and the ability to mobilize sources of government bonds, which local budget and sources of capital contributions. Registered capital to demand payment for the annual project is to mobilize capital, capital and layout reviews progress made.
5. In the process of implementation of the scheme, the relevant policy mechanisms has additional amendments will follow existing regulations.
Part II SPECIFIC PROVISIONS I. Registration, Scheduling, Allocation, And PLANNED CAPITAL 1. Registered capital plan phase 2008-2012: grounded decision of the Prime Minister about the allocation of resources to locally made the project solidified the school, classroom and home civil service teachers of the period 2008-2012; The people's Committee, the central cities (hereafter referred to as the provincial people's Committee) registered capital planning period 2008-2012. In particular, the allocation of portfolios of projects, capital of each project under the central capital support from government bond funds, local budget and capital resources contribution (under Schedule No. 01-attachment), Ministry of education and training, the Ministry of finance, the Ministry of planning and investment to track management.
2. Establish, communicate, verify the annual capital plan: 2.1 the annual capital plan: every year, in time budgeting, capital planning base period 2008-2012 registered local, implementation of the project by the investor reports; The Department of education and training in collaboration with the Department of finance, planning and the planning of capital investment annual investment and projected allocation for each project, the provincial people's Committee report; on that basis, the people's Committee of the annual capital planning of each project (including specific proposals section of the central budget support from its Government bonds, which local budgets and mobilized contributions) sent the Ministry of education and training, Ministry of finance The Ministry of planning and investment (under Schedule No. 02-attachment). The Ministry of education and training, the Ministry of finance, the Ministry of planning and investment will sum of capital in government bonds, the Prime Minister decided to communicate to the local.
The capital of the local budget, the provincial people's Committee reported the people's Council, the city according to the current rules.
Planning register which government bonds annually to ensure conformity with the total capital level; match the implementation and disbursement ability of the project, not to stagnant, causing waste to the State.
2.2 Delivery Plan, annual capital assessment: 2.2.1 planned capital: pursuant to decision of the Prime Minister about the delivery of the annual capital plan, combined with the local budget and the resources mobilized contribute; The people's Committee of the planned capital for the investor to make.
The layout for the project to be carried out on the principle of matching the liabilities; the case project just a layout type, the capital of the province people's Committee is responsible for arranging financing for the project in line with the progress made to ensure the completion of the goals of the project.
2.2.2 Verify capital allocation: a/for funding support from the Central Government bonds: based on the decisions of the annual capital plan of the provincial people's Committee; The Finance Ministry authorized for the financial Departments scrutinize the allocation of capital and of the opinion of Committee reports the case the allocation is not properly regulated.
The investor of the projects submitted to the Department of finance the initial investment procedure (these documents are only sent once until the end of the project, except to add, adjust), including: + for the project preparation phase: approved text cost estimation for the preparation work the investment.
+ For investment projects: the decision approving the project construction investment (or technical-economic report for the project just created the technical-economic report), the decision to adjust the project (if any).
The Department of Finance reported to the State Treasury for the projects allocated enough procedure to do the payment control of capital base; at the same time General Ministry of finance report on results verify the allocation of capital to track management.
b/for local budget capital mobilized and follow current rules corresponding to each source of capital.
3. Adjust the annual capital plan:-in the year of the plan, the provincial people's Committee directed the relevant agencies to review the progress made and the goals of the investment projects in the year to adjust the plan within the total annual capital levels. The decision to adjust the plan of the provincial people's Committee of the Ministry of education and training, the Ministry of finance, the Ministry of planning and investment to follow.
-The time limit adjusted annual plan ends on 31 December of year plan.
-Capital planning case government bonds delivered in the years not used up was transferred to subscribe to capital plan next year to make payments. The case made beyond the plan, be capital advance payment in the following year.
II. The ADVANCE payment, ADVANCE RECOVERY of CAPITAL for PROJECTS implemented under the State's current regulations on investment financial management circular 27/2007/TT-BTC dated 3/4/2007 of the Ministry of Finance shall guide the management, payment of capital and capital investment nature of careers in the State budget and circular 130/2007/TT-BTC on 02/11/2007 of The Finance Ministry revised guide, adding a score of circular 27/2007/TT-BTC dated 3/4/2007 of the Ministry of Finance shall guide the management, payment of capital and capital investment nature of careers in the State budget.
III. Management MOBILIZED VOLUNTARY CONTRIBUTIONS mobilized voluntary contributions of enterprises in all economic sectors, international organizations, institutions, and foreign benefactors (collectively sponsors) stipulates as follows: 1. for mobilizing resources to contribute directly to the local : a) case specific address contribution:-case of donor contributions with money to build a school, classes: donors transfer money directly into your account by the Department of finance in the State Treasury. The Department of Finance informed the owner works done.
-The case of donor contributions in kind (including supplies, equipment, stationary, workdays) to build a school, a complete class: investors, sponsors, contractors (if any) and other relevant authorities (Department of finance, Department of construction) the organization collecting the material valuation , equipment, stationary (if the supplies, equipment, stationary), project (if the project is completed) as the norm, the unit cost of the State to hand over to the investor put in use, the owner (PMUS) report the Department of finance for the local budget revenue records ceasing to work. The Department of finance, the General report of the Steering Committee to monitor and manage.
b) where General contribution scheme solidly turns local school, classes do not have a specific address:

-For the monetary contribution: donors go directly into the accounts of the Financial Facility to open in the State Treasury Department, city (sponsors may submit the money into the State Treasury, districts where convenience; The State Treasury, districts are responsible for establishing the procedure on account of the Department of finance at the State Treasury Department, City). Department of finance the General People's Committee of the Organization of the distribution system used for local in scope under the annual plan and the approved project.
-For contributions in kind: the Department of Finance on behalf of the local people's Committee receive and manage in-kind contributions of the sponsors propose synthesis report the people's Committee to organize the distribution used in province wide according to the annual plan and the approved project.
The management and use of Funds mobilized contributions of the provinces (including supplies, equipment, cash, labour; or donate class, complete school) made under the law on the State budget and the provisions of this circular. The Steering Committee of local schemes are frequently reported receiving situation, using sources contribute about the Central Committee and the Ministry of finance to the synthesis report the Prime Minister.
2. for source contribution of the donor for Central: donors transfer money directly into an account opened at the State Treasury within the country. Contribution of donors annually are added along with government bonds source to use to support the Prime Minister's plan has already delivered to the local.
Quarterly aggregate Treasury Finance Ministry report to the Prime Minister on report of which the donors have contributed to the project.
3. for Private investment projects using capital sources of voluntary contributions of the sponsors (enterprises in all economic sectors, international organizations, and foreign benefactors), if there are regulations on the management of payments, other capital provisions of the text of the current guidelines of the authority shall follow the regulation of sponsors.
IV. PAYMENT 1. Annual capital: follow circular No. 53/2005/TT-BTC dated 23/6/2005 of the Ministry of finance guidelines, appraisal report of capital construction in the GOVERNMENT EXCESSIVE capital under an annual budget every year.
-The owner made the capital investment annual settlement according to the current mode of capital source of State budget but a private settlement funds in government bonds.
-Provincial Committee assigned management, implementation of the investment project by General Government bonds settlement from the owner, a private settlement investment capital from domestic government bonds with the Finance Ministry (not combined into the State budget).
-The State Treasury accounting organizations and private sources of capital tracking Government bonds, annual settlement with financial regulatory agency.
2. Capital investment project complete: The capital investment of the projects completed under the provisions of the State's patio (circular No. 33/2007/TT-BTC on 9/4/2007 of the Ministry of Finance shall guide the finalization of projects completed in the GOVERNMENT EXCESSIVE funds; Circular No. 98/2007/TT-BTC on 9/8/2007 on amending and supplementing a number of circular No. 33/2007/TT-BTC on the finalization of projects completed in the GOVERNMENT EXCESSIVE capital).
V. Reports, TEST 1. Report: mode-for people's Committee: monthly, quarterly, year the provincial people's Committee conducted periodic report the implementation and disbursement of the project sent the Ministry of education and training, Ministry of planning and investment and the Ministry of Finance (under Schedule No. 03-attachment).
The time limit for submitting the report, report: + send ahead on 10 minutes;
+ Report: submitted August 15, your first;
+ Report: submitted on 20 January every year.
-For the State Treasury: + reporting regimes (according to the schedule of 4 attachment).
+ Monthly, quarterly, annual, State Treasury of the Finance Department reports the situation detailed payment according to the project by local management to the Department of general financial report PPC; at the same time the Finance Ministry report, PPC, State Treasury payment situation in detail according to the project and the total capital payment levels for the local project management.
The State Treasury Ministry of finance report the situation detailed payment under the project and the total capital payment (by province) for the local project management.
-Six months, year or irregular, the Ministry of finance and the Ministry of planning and investment, reported the Prime Minister by decision No. 20/2008/QD-TTg dated 01/02/2008 of the Prime Minister.
2. test mode:-the Ministry of education and training in coordination with the ministries concerned organized periodic or irregular test projects on the implementation of the investment plan, the payment situation, use of capital and Executive policies, financial investment mode of development of the State.
-PPC, the owner was given the management, implementation of investment projects by government bonds is responsible for enhancing the management, the work of checking the implementation progress, volume, quality, the use of capital.
VI. RESPONSIBILITIES Of RELEVANT AGENCIES 1. For the Ministry and the people's committees of provinces and cities: follow the content of the decision No. 20/2008/QD-TTg dated January 2, 2008 by the Prime Minister on the approval of the project school chemistry class, solidly and housing public service teacher period 2008-2012.
2. for the owner:-perform functions, tasks are assigned according to the rules. Receiving and using the correct capital purpose, object, saving and effective. 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.
-Perform the accounting unit of the owner; investment capital under current rules.
-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.
3. for financial institutions:-guarantee funds according to the regulations of the Ministry of finance to the State Treasury payment for the project; make the investment capital under provisions of the law on the State budget; in collaboration 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 cases of violation of , out decides to revoke the account, the content in the wrong genus state mode; was right to ask the State Treasury, investor offering documents, the information needed to serve state management on financial investment and development, including the documents for the evaluation of investment project and layout plans with annual capital , 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 the allocation of funds for the project.
4. for State Treasury Agency:-guide the investor account opening to advance and payment of capital.
-Control, capital payments timely, adequate for the project when there have been qualified and properly regulated.
-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.
-Urge the investor liquidated the debt when the project was settlement and payment of your account.
-Implement the mode of information reporting and settlement using investment capital and capital investment nature of careers in GOVERNMENT EXCESSIVE capital under provisions of the law on the State budget and the instructions of the Ministry of finance.
-Is entitled to request the client to provide the records, document, information, according to the prescribed regimes to cater for the work payments controlled capital.
-Organize the work payments which, under the control of business processes, simple administrative procedures but ensure tight capital management, timely payment, in full, is convenient for the owner.
-Year of 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, commented on the Executive management mode, executive level of price, the prescribed policy mode.
Part III IMPLEMENTATION of this circular effect after 15 days from the date The report. In the process of doing what matters bottlenecks, suggest that timely reflection of the Finance Ministry to coordinate with the related Unit study, modify the./.