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The Decision 211/1998/qd-Bnn-Qln: About Issuing Regulations On The Costs For Regular Repairs Of Fixed Assets Of Enterprises Harnessing The Irrigation.

Original Language Title: Quyết định 211/1998/QĐ-BNN-QLN: Về việc ban hành quy định về chế độ sử dụng chi phí cho sửa chữa thường xuyên tài sản cố định của doanh nghiệp khai thác công trình thuỷ lợi.

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The DECISION on ISSUING REGULATIONS on the COSTS for REGULAR REPAIRS of FIXED ASSETS of ENTERPRISES HARNESSING the IRRIGATION MINISTER of AGRICULTURE and RURAL DEVELOPMENT.
-Based mining Ordinance and the protection of hydraulic engineering on 31/8/1994;
-Pursuant to Decree No. 73/CP dated 01/11/1998 of the Government about the functions, duties, powers and organization of the Ministry of agriculture and rural development;
-Based decrees number 56/CP dated 02/10/1996 of the Government on the operation of State enterprises;
-According to circular No. 90/1997/TTLT/TC-NN on 19/12/1997 of the Ministry of finance and the Ministry of agriculture and rural development guidelines state business management, public interest in the field of pre-screening of exploitation and protection of irrigation works;
-After the opinion of the Ministry of finance at no. 239/TC/TCDN on 07/07/1998 on some ants engage in a specified regular repair expenses of fixed assets of enterprises harnessing the irrigation;
-At the suggestion of the Director of the Bureau of water management and irrigation, the present article 1: DECISION attached to decision a regulation on mode using the costs for regular repairs of fixed assets of enterprises harnessing the irrigation.
Article 2: this decision is effective from the date of signing. The previous provisions contrary to this decision are great.
Article 3: Chief of the Department, Director of Department of water management and irrigation; Director of planning and zoning; Director of finance and accounting; The heads of the relevant units of the Ministry, the Director of the Department of agriculture and rural development of the province, central cities; Director of mining enterprises irrigation is responsible for the implementation of this decision.
 
 
REGULATIONS on the COSTS for REGULAR REPAIRS of FIXED ASSETS of ENTERPRISES HARNESSING the IRRIGATION (attached to decision No. 211/1998/QD-BNN-QLN on December 19, 1998 by the Minister of agriculture and rural development) chapter I GENERAL PROVISIONS article 1-frequent repairs of fixed assets frequent repairs of fixed assets of enterprises harnessing works irrigation (KTCTTL business) is remodeling, dredging, the reimbursement structure, the replacement for the works Division, canals, factories, machines, equipment of the damaged businesses small, sedimentation, have yet to operational capacity but are remodeling, dredging now to resist degradation and ensuring the normal working process , does not affect the production of and does not lead to major damage.
The cost of repair is often an in total operating costs for irrigation and irrigation revenues from browser. The State budget only support for businesses harness the irrigation has not enough revenue to offset the cost after the most demanding capacity and the legal capital of the enterprise or unit.
Article 2-content of frequent repairs of fixed assets.
1-regular repair works, canals including: roof structure Claims the dam, Canal, dredged canals, works the gate according to the approved specifications; handle extrusion, circuit judges the smuggled animals, cave, termite; Assembly, dismantling the temporary pump station; break up the banks to prevent flood prevention, drought-resistant; the stone roof tiles, concrete roofs, bearing tribute, pits potential targets; dock warrant, tangent patch rift, chipped of the uniform construction of the casting event; replace the drain opening to fade; rust-resistant paint (from 5 meters or more) seamless frame, wings tribute; salvaged junk follower hampered (from 10 m 2 upwards) and the categories of work consistent with the provisions of article 1.
2-regular repair machinery, equipment including: repair or replace components as being silver, nut, pipe nozzle, push the cover la Peru, clepin pumps; dryer motor; fix electrical equipment such as fuse, breaker, atomat, wire, sanitary, tighten, reinforced foam head, system bus bar, cables, lightning, light, communications and other equipment, consistent with the provisions of article 1.
3-frequent repairs, workshops including: Island, instead of tile, roofing, repair of wooden joint (replace Rafter, Purlin, ...), the concrete ceiling (handle the rift, dilapidated condemned), plastered walls, paving, sweeping, painting and lime.
4-measure, periodically check the stability of buildings according to design (the high pumping stations, dams, the quality work of the mechanical, electrical equipment); fix, as landmarks, check tracking, protection works.
5-fixed assets but in large repair requirements as set forth in article 4 below but the repair value below 50 million (for the work the land), below 20 million (for the construction of the casting works); under 10 million (for machinery, equipment) and require no complicated techniques shall be transferred to the regular repair.
Article 3 – maintenance of fixed asset maintenance to do daily or periodically in order to maintain the normal operation and prolongs for buildings, machinery and equipment, including the maintenance of works such as the reimbursement structure, handle leaks, contraband; check, discovered the cave fauna, termite; leveling potholes of the road, Canal, Kublai Khan ground stone roof, roof, bucket, concrete dock, plastering cracks, chipped; cut the grass planting, care addition, replacing the grass died; picked rong bin (under 10 meters), open the flow: is the same as regular repairs but smaller volume of 1 m3 for land and less than 0.3 m3 for Foundry construction with simple construction conditions, requires no complicated technologies, primarily using labourer; maintenance of machines and equipment such as paint and rust resistant, Galaxy high (under 5 m2), screw, bolts, screw the nut, drying motor, lubricate, hygiene and technology equipment.
Maintenance work is no private expenses in the total cost of irrigation service activities. KTCTTL business is the direct labor mobilization of business maintenance and just spend money on materials in materials costs for operators, maintenance of buildings, machinery and equipment.
Article 4-major repair of fixed assets overhaul (overhaul) of fixed assets is the repairs, periodic dredging or troubleshooting with large volume, or have to replace some important parts were damaged, if not corrected immediately, dredging will damage limited capacity congestion, to the extent of causing disruption or serious works, machinery, equipment.
Capital repair of fixed assets investment from sources: State budget, funding, loans and fees, irrigation is performed according to the sequence of basic construction investment (defined in Decree 42/CP 16/7/1996 and Decree 92/CP dated 23/8/1997 of the Government of issuing investment management Charter & construction). Private big repair works in local management and in capital revenues free irrigation due to PPC, central cities depending on the scale of that hierarchy for the Department of agriculture and RURAL DEVELOPMENT or browsing & entire procedure please invest capital.
Chapter II the LEVEL of REPAIR COSTS OFTEN FIXED ASSETS of ENTERPRISES KTCTTL article 5-Level frame repair costs often on the total cost of irrigation works

The actual request basing, time has tapped each type works in each region to specify the frame repair costs often business LOAN KTCTTL by the percentage below of the total costs for irrigation works recorded in the score 2-1, item 2, item III circular No. 90/1997/TTLT/TC-NN on 19/12/1997 comprising the Ministry of finance and the Ministry of agriculture and RURAL DEVELOPMENT & nghuiệp Guide to financial management mode for State enterprises operating in the mining sector, public interest and the protection of hydraulic engineering (total cost of irrigation) system for national Type% compared to the total cost of the free flowing irrigation irrigation (Lake, drains, dams, channels, incision) 25-30 irrigated by pumping power 20-25 automatic irrigation flows matching the electric pump 23-28 article 6-frame Level repair costs often on the value of fixed assets ratio% Frame Rate on the value of fixed assets (resources) below apply to the KTCTTL business value of fixed assets revaluation was consistent with reality or the system works new construction entered value with the current reality: the type system for the Plains region of mountain coasts HT self flows (Lake, dam, sluice Canal) 0.4-1.0 0.45-1.1 0.55-1.2 0.5-1.2 irrigated by pumping power 0.5-1.1 0.6-1.2 0.7 1.3 0.6 1.3 – automatic irrigation-drain electrical pump combined 0.45-1.05 0.55-1.15 0.65-1.25 0.55-1.25 Article 7-regular repair Rates of each OWL Based Enterprise level frame repair costs often the provisions of article 5 or article 6, and the specific conditions of each system, each building KTCTTL business specific norms of the business, the people's committees of Provinces and cities under central (for local businesses to manage) or the Ministry of agriculture and RURAL DEVELOPMENT (for & in business management) to review as the basis for the planning of regular repairs and business plans of the business chapter III ORDER REGULAR REPAIR of FIXED ASSETS of ENTERPRISES EXPLOITING IRRIGATION article 8-order regular repair repair costs often fixed assets be spent from the source has the provisions of article 1 of this regulation. KTCTTL Business Director is responsible for implementation of the entire repair process, from planning, projects financing to complete the repair works to ensure safe and timely production.
Article 9 – regular repair plan of next year was set from August to October of the previous year, including: 1. amount of capital plan regular repairs was established according to the level of the specific regulations for each type of system was browsing for business. The case of the new work system in service, are well protected, or having a favorable year, thanks to improvements in organizational management, application of new technical and scientific advances should repair volume often play practice toward the lower amount of capital was then transferred the money to capital repairs often rest on the reserve fund or investment fund to boost their development the force of the production system;
2. plan materials, regular repair equipment 3. The labor plan includes public workers and outsourced labor to repair often.
Article 10-projects, estimating repair business KTCTTL regularly to projects, estimation of regular repair works or may be decentralized to the industrial members, agricultural hydraulic projects likely, estimating the simple technique works. The case does not set a work item class projects must have the technical and presentation must set the minutes confirmed between technical enterprises with industrial members with stations, hydro agricultural Cluster.
Cases due to floods causing flooding, or because of other causes hidden projects can not accurately and timely, the business must recommend the superior administration election officers directly down at the scene confirmed the status, the amount of damage and repair measures to make the basis for projects estimation, along with the construction, ensure timely production. Separately the incident should then fold the business management e-mails and invited local authorities formed thereon, timely construction organization and report to the superior management.
Article 11-price for estimating regular repair as follows: 1. For earthworks, dredging works, canals by craft shall be calculated unit price labor according to the basic building unit price or single daughter the public labor has rules and according to the approved plans of localities;
2. for the repair works, dredging by mechanization, the estimation is calculated according to the basic building unit price current.
3. Unit price surveys and reviews frequent repair design irrigation is applied according to the current rules about the basic construction of the Ministry of agriculture and RURAL DEVELOPMENT and the Ministry of construction &;
4. On prices of materials and equipment be bought by price estimation was browsing, if requested change must be the browsing Agency estimates agree in writing.
Article 12-decentralized review of blueprints, estimating repair often.
The Department of agriculture and RURAL DEVELOPMENT & (for local businesses), the water management Bureau & CTTL (for business in The management) is responsible for reviewing projects have estimated from 50 million or over (for business exploitation of irrigation from # 2 above) and 30 million (for business exploitation of irrigation from # 3).
After receiving the plan, the Agency must complete the review review.
Article 13-construction organization.
1. KTCTTL business made the construction organization method fit the actual conditions; rent the units have the means of execution, are the economic contracts with the cooperatives, with the irrigation service agent and must mobilize the public labor according to the approved plan for timely work production.
2. for works in the outback, where work is needed urgently in construction or construction enterprises are difficult to outsource with higher than usual prices but must set the sheet the Agency browse the estimation.
3. enterprises are assigned to the team or the enterprises of construction works repair business consistent with the ability of the team or construction companies.
Article 14-review hierarchy.
The Agency also estimates review is the review of settlement, was approved after trials and the opinion of the authorities. Order tracking and settlement records when regular repairs made and complete settlement as the item costs specified in circular No. 90/1997/TTLT/TC-AGRICULTURE of the Ministry of finance and the Ministry of agriculture and RURAL DEVELOPMENT regulations & about current accounting.
Chapter IV IMPLEMENTATION article 15-level base KTCTTL business costs and the current state of public works projects, estimation works, the bodies were decentralized in the above review of article 12; adequate preparation of materials, labor, construction and timely service and ensure safety of works.

Article 16-the Department of agriculture and rural development and the Bureau of water management and hydraulic engineering (for the businesses of the logical) Organization directs the implementation, create favorable conditions for business exploitation of irrigation works completed the repair plan regularly; be responsible for checking, inspection of the implementation of the regular annual fix of KTCTTL enterprises, ensure the use of repair costs often correctly regulated and effectively.
Article 17-A of this Regulation apply to the KTCTTL business in the country. In the process if there are obstacles, KTCTTL business timely reflection on the Ministry of agriculture and rural development (through the Bureau of water management and irrigation) to study the amendments and supplements as appropriate./.