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The Decision 40/2000/qd-Bnnptnt/tccb: Regulation On Implementation Of The Rural Development Program In Mountainous Vietnam-Sweden

Original Language Title: Quyết định 40/2000/QĐ-BNNPTNT/TCCB: Về việc ban hành quy chế tổ chức thực hiện Chương trình Phát triển Nông thôn Miền núi Việt Nam - Thuỵ Điển

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The decision on issuing the regulations organizing the programme for rural development in Vietnam-Sweden MINISTER of AGRICULTURE and RURAL DEVELOPMENT, pursuant to Decree No. 73 of CP on November 1, 1995 by the Government regulation of the functions, duties, powers and organization of the Ministry of agriculture and rural development;
His Chief proposal management of forestry project and Executive Director of the program of cooperation for rural development the mountainous Vietnam-Sweden.
At the suggestion of Mr. Director of the Organization Department, the decision article 1: Date issued regulation implementation of rural development programs in Vietnam-Sweden attached to this decision.
Article 2: the decision to this effect after 15 days from the date of signing.
Article 3: Chief of the Department, heads the Service, the Bureau of the Committee, the relevant functions of the Department, members of the rural development programme in Vietnam-Sweden, head of the forestry project management, Executive Director of the program and the Project Director of the rural development program in the mountains of Vietnam-Sweden is responsible for the implementation of this decision.
 
REGULATION of implementation of rural development programs in Vietnam-Sweden (attached to decision No. 40/2000/QD-BNN-TCCBNgày13/04/2000 of the Minister of agriculture and rural development) chapter I GENERAL PROVISIONS article 1: The base for building regulation: regulation of implementation of rural development programs in Vietnam-Sweden , built on the basis of the following documents: decision No: 101-1999/QD-BNN/TCCB on 3 July 1999 of the Minister of agriculture and rural development, on the reorganization of the management of forestry project and was renamed management of forestry project.
Documents the program in May 1996 and the agreement on cooperation in mountain rural development between Vietnam and the Government of the Kingdom of Sweden signed dated January 22/8/1996, decision No. 178 NN-TCCB/QD on 12/2/1996 of the Ministry of agriculture and rural development on the establishment of the program Committee for rural development the mountainous Vietnam-Sweden.
Regulation number 4773 BNN-BCT, on 24/12/1997 of the Ministry of agriculture and rural development on the level of spending on rural development programs in mountainous Vietnam-Sweden.
Text of 1.5.3-1, on 14/10/1997 of the Agency for international development cooperation of Sweden in Hanoi (SIDA) regarding the cost of allowances for staff in the program activity rural and township.
Policy and strategic framework of the rural development programme in Vietnam-Sweden, September 1998.
Article 2: run the program.
The rural development program of the mountainous Vietnam-Sweden (MRDP) hosted unified operating from Central Government (Ministry of agriculture and rural development) to 5 the active program region (province, district, commune, village in the province of Lao Cai, Ha Giang, Tuyen Quang, Yen Bai, Phu Tho, the project strengthens the capacity of consulting the Ministry industry, research coordination, strategy) in the direction of the management hierarchy for the project-level ensures correct program operation and optimum results.
Chapter II ORGANIZATION and PROGRAM MANAGEMENT FUNCTION VỤQUẢN of the GRANT PROGRAM in the category 1 LEVEL of the CENTRAL ADMINISTRATION INSTITUTIONS article 3: Program Committee.
-Program Committee established under decision No. 178 NN-TCCB/QD on 12-2-1996 of the Minister of agriculture and rural development (AGRICULTURE and RURAL DEVELOPMENT &), program committee responsible to the Ministry of agriculture and RURAL DEVELOPMENT about & organizations make the content of the Treaty concluded between the Government of Vietnam and Sweden. The membership structure of the program Committee include: + Vice Minister of AGRICULTURE and RURAL DEVELOPMENT Chief & + Lao Cai province Vice President membership Vice President + PPC + members in Ha Giang Province people's Committee Deputy Chairman Yen Bai members + Vice-President of Tuyen Quang provincial people's Committee members + Vice-President of Phu Tho Province people's Committee members + INTERNATIONAL COOPERATION Director flitch members + head of NATIONAL forestry projects members + The Executive Director of the permanent membership program-program Committee has the following functions:-is the focal point of contact and work with the Organisation for international development cooperation of Sweden (hereinafter referred to as SIDA) on the implementation of the programme under the Convention and the new development strategy , are related to the program.
-aid resources management of Sweden and source for Vietnam, the allocation of resources under the commitment to SIDA and the regulations of the State, in accordance with the plans and objectives of the program.
-the decision (or recommend competent decision) the strategy of the development of the rural development programme in mountainous Vietnam-Sweden, decided the annual activity plan and direct the coordinated implementation of that plan.
-managing, directing and monitoring the implementation of programs and projects.
-organize check reviews the present social, economic efficiency, protect the environment of the program.
-General annual budget settlement and end the program with the Ministry of AGRICULTURE and rural development, the Ministry of finance & and SIDA.
-report on activities in all aspects of the program 6 months once the Minister of AGRICULTURE and RURAL DEVELOPMENT & and the authorities of the State.
Of the comprehensive review of the operation of the program, documentation and dissemination of results, operational experience.
Article 4: the Office program 1. The Office program Committee is a permanent Division, helping the program Committee Steering management, administration, technical support for programme activities and projects according to the objectives of the program.
The Office programs are: the Executive Director of the programme (by the Ministry of AGRICULTURE and RURAL DEVELOPMENT appointed &) is a fellow of the program Committee and have the parts: planning, accounting, engineering, administrative.
2. the functions of the Office of Program Committee: a. the construction guide annual operations plan general plan and the program Committee adopted, as the basis for The decision and negotiation of SIDA and implementation, supervision plan.
b. authorized by the head of the program, directly address all the work related to domestic operations, Foreign Affairs to ensure that the program made progress, and the commitments under the signed agreements.  Report the results and problems are solved with opinion Leader program.
c. financial operations management, follow the plan was approved, the regulations of the State, the aggregate annual settlement and end the agreement, financial activity report as prescribed.
d. prepare the content of periodic meetings with SIDA, the program Committee, meetings, workshops, training programs, the thematic working group of SIDA. etc.
Coordinate the activities of the Advisory Group in consulting companies use effective advisory team of the program objective of the implementation of the agreement.
g. effective use the management of supplies and equipment to properly serve the purpose of operation of the program.
h. guiding the implementation of the policies and regulations of the State of the industry.
i. drafting of regulations, policies and strategies of the programme approved by the authority.
k, the Organization of training courses, training, seminars on relevant professional expertise.

L. checking, monitoring, summarizing reviews the activities of the project and the whole program (periodically, can unexpectedly) Chief reports and related fields periodically.
d. funding activities of the program Committee and the Office of the Board of the program (including contributions of Sweden and Vietnam's contributions) are made on the basis of annual work plans have been approved.
Article 5. The project enhances the ability to advise the Ministry.
1. The project strengthened the ability to advise the Ministry is a project in the MRDP program put in Service the policy of AGRICULTURE and RURAL DEVELOPMENT &. Leadership Service project by the policy of AGRICULTURE and RURAL DEVELOPMENT Director & officials help the planning, financial accounting, engineering, administrative. The project, the project officer in the Bureau, regard joining the project management activities as assigned by the Director of the project, are organized into groups.
2. The units of the project include: Service policy of rural development, agricultural extension Bureau & AGRICULTURE and forestry, the forestry development agency, Bureau of processing agricultural forestry and NNNT, Service personnel, information center for AGRICULTURE and rural development, & finance and accounting Service, the Committee For the advancement of women, school officials manage agriculture and rural development and training centre for rural development department's compliance Security Ministry of agriculture and RURAL DEVELOPMENT & Office.
-the project manager is responsible for the general coordination of the operations and management of the budget of the project according to plan.
The unit of the project is responsible for presiding over the deployment of the operation because the project manager assigned pursuant to the annual activities plan of the project has been approved.
-4, the Mission of the project:-building regulations policies and strategies in the areas of operation of the program, the approval authority. After being approved, the Coordination Office of the program Committee and the training organization Advisor Guide for each level or the entire program.
-prepare progress reports, financial reports, payment, settlement audit under the rules.
Article 6. Coordinated sector: industry coordination activities in international cooperation, by Mr. Service Chief Executive. The annual work plans of the Ministry of industry and SIDA Coordinator approval. The organization performing inspections. reviews, reports as required by the program.
Article 7. Research strategy: Strategic Research Council is at the Service of science and technology and product quality, because his Director of SCIENCE and TECHNOLOGY, and product quality. The annual work plans of the project are Set and approved by SIDA. The implementation, test, evaluate, report as required by the program.
ITEM 2 Organization of PROJECT MANAGEMENT to LOCAL LEVEL.
Article 8: the project Steering Committee has the following functions: Steering Committee of the project by the Chairman or Deputy Chairman of the provincial people's Committee Chairman. Members of the Board include representatives of relevant departments of the province. Leadership of the Department of agriculture and RURAL DEVELOPMENT is a permanent Commissioner & cum project Director for the province by the provincial people's Committee decision.
1. members of the Programme Committee of the province, and is the Chairperson of the project the Department is responsible for managing and directing the implementation and coordination of resources within the province.
2. the project Steering Committee is responsible for the previous comprehensive PPC, Ministry of agriculture and RURAL DEVELOPMENT and the program Committee & about management, implementation of the objectives and content of the annual activities plan of the project locally.
a. the project Steering Committee has the following functions: b. Review of annual work plans and decide which meet the project's annual.
c. directed the departments of provinces, districts, communes in the region of the project implementation of the activities of the project on the area.
d. coordination of resources and activities on the project e.       Review the project's business plan.
Testing, reviews the activities of project management on the effectiveness of the present.
g. decision on the annual plan allocation for the project provincial, district, commune, village (according to the plan of the Ministry of AGRICULTURE and RURAL DEVELOPMENT and the SIDA & announcements). or the credentials for the delivery of project management plan. Regulations, policies, organization, development strategies to ensure the effective operation of the project.
Article 9: project management the project management Department is the permanent agency, assisting the Steering Committee.  Project management directly under the Department of agriculture and RURAL DEVELOPMENT & 1.       The project management committee under the management and direction of professional service of Office programs and perform periodic report mode as required.
Management of the project has a project manager do PPC decision (permanent Commissioner is steering the project) and a number of officers: planning (Coordinator), accounting, engineering, administrative. Available from 7-9 person, is dedicated officers or Chief. Project management the comprehensive responsibility before the project Steering Committee and program Committee Office, implementation and management of project activities in accordance with the rules of the program and of the State.
a. the project management committee has the following functions: b. annual activity plan is part of the master plan of economic and social development of the industry of AGRICULTURE and RURAL DEVELOPMENT of the &. Build annual operating plan process the Steering Committee review before submission to the Board of the program to browse the c.       Implementation planning and supervision of project activities according to the approved plans and objectives, ensuring the use of funds efficiently, on schedule.
d. permanent help work for the project Steering Committee, reporting periodically to the prescribed level.
e. implementation guides the State's regulations, and the Board of the program to other districts, communes and villages.
Support the project districts, communes and villages in the implementation of project activities.
g. training institutions, training for officials and provincial, district, commune, village, coordinated the testing level reviews of activities.
h. inspect, monitor districts, communes, villages in the active content and financial management and the use of the budget.
i. progress report of activities under the system information management and evaluation (MILS) and financial statements according to the accounting regime of Vietnam and SCALA.
k. summarize, casting lessons, methods and documentation activities.
Article 10: project management the District: 1. Management of the project by the District President or Vice Chairman District Chairman. Members: head of the agricultural extension Station, or the room of AGRICULTURE and RURAL DEVELOPMENT or Ranger Beads &) is the Deputy Standing Committee, Coordinator, accounting, professional staff and the unions. The Management Board has 6-7 people.
2. district-level project management Committee is responsible for: a. the construction plans of the district's annual activities to strengthen the capacity at district level and operational support rural township level.
b. be responsible for project management the same test track in support of activities under the plan for the village, township-level schedule effective quality assurance and management using prescribed budget.
c. guide social construction of the annual action plan according to the General instructions of the program and the direction of the Department.
d. Executive reporting, progress financial statements, accounting regime, settlement of the State and of the program.
Along the project organized training workshops on management, techniques for districts (possibly social).
g. social project support, village organizations perform activities of the project.
Article 11. Social project management:

Social project management committee led by Chairman Chairman Township-members: (may be the financial officer social budgets, project accounting) and agricultural extension officers, other unions Rep-management of social projects have from 4-5 persons.
a. project management mission Township has the following functions: b. annual development plan of the commune, and the General Plan of development of villages on the authority for approval and implementation of that plan.
c. during the annual planning and implementation, monitoring, checking reviews social activities and a need to coordinate with the Management Board, the district has a plan to ensure the feasibility and high efficiency.
d. is responsible for directly managing operational budget resources in rural and township level. Ensure the budget for village level as required.
e. operational management of the group "project management of villages", in collaboration with provincial, district in management, technical training.
General, kept the original voucher and the payment of the social activities and the village under the current rules.
g. Executive mode of progress reports and financial reports as prescribed.
Article 12. Project management group Was elected village has 3-5 persons, composed of: 1 the leader (possibly major), 1 agricultural extension staff village, 1 credit officer (probably cum credit accounting officers) 1 accounting and other unions a.       Village management group has the following duties and functions: b. Organization of people involved in the planning of development and reviews the implementation of the annual plan (assessment of social-economic and environmental).
c. country-wide organization to a rural development plan a was Browse.
d. technical materials management, funding support, organizing training and technical transfer, distribution support for the object specified by the program.
e. Organization and perform the saving credit in villages.
Organization of the work of service, to serve the development of production in the village.
g. participation in conferences, workshops and training management and project engineering organization.
h the Executive mode, progress reports and financial reports as stipulated: i. use of capital commitments in the best way for the people in the community.
k. meeting of the villagers regularly for all the households in the village involved to assess the implementation of the rural development plan.
l. people in villages to agreed plans to use rural development funds.
m. must have committed between village and Township, the district about the activities and the final results, the program's contribution and the MRDP village and how to check reviews of the final results was done.
Article 13. The Mission of the project director levels.
+ The project manager responsibilities: + project execution according to the annual work plans have been approved.
+ Reporting and monitoring of project activities.
+ Data for the annual report and activity plan annually.
-financial management and budget project annual activity plan.
The project management level responsible for the management, direction, implementation of the plan of the hierarchy and its supply is subject to the supervision of their superiors.
Chapter III the WORKING RELATIONSHIPS and REGULATIONS and article 14 REPORT: the relationship to work.
-Program Committee working under collective leadership mode, the individual in charge. The members of the Board are responsible for solving the tasks are assigned according to their areas of responsibility.
-Member of Program Committee of the province, and is the Chairperson of the project the Department is responsible for managing and directing the implementation and coordination of resources within the province.
The project management committee under the management and direction of professional service of Office programs and perform periodic report mode as required.
Article 15: the mode of living.
1. periodical meeting program Committee a year to consider and decide on the direction and advocates through the plan and annual operating budget of the program, check out the point reviews results of program activities.
The Conference project manager twice a year to plan and organize the implementation of the agreed minutes of content, summarizing reviews commissioned in 6 months, and the Conference evaluation and annually between Ministry of agriculture and RURAL DEVELOPMENT and & SIDA.
2. In case of need program manager may convene an extraordinary program Committee Conference to tackle the necessary issues in the field of operation of the program. The composition of the meeting beyond members stipulated by the program manager.
The level of project management periodic activity 1, (Director of the level project can convene an extraordinary Conference if necessary).
Article 16: reporting mode: 1. quarterly activity report management information system and reviews (MILS) is done according to the level of the tủnh project, and the project to strengthen the ability to advise the Ministry three months once granted villages and township 6 months/multidirectional reproduction. At the latest on January 10, the beginning of the quarter after, the project and The project posted on the Office of the program Committee.
2. end of year report and report to prepare the mid-term Review Conference a yearly and a comprehensive review of progress, effectiveness, existence, the lessons learned and recommendations 3.       The end of the period, the project management committee level perform the assessment report program activities and settlement according to the current mode.
4. The financial statements comply with Vietnam accounting mode of regulation and according to the Swedish financial system (SCALA), taken periodically 3 months/1 times. The latest on 10 top you next project the project and sent to the Office of Program Committee.
+ report: Level the level data report form instructions of the management information system and reviews (MILS), and the financial system.
+ social synthesis report of the rural communes and a district-level synthesis + submit report of districts and communes in the district sent the + aggregate provincial report of the province and the district send the Steering Committee and program Committee Office.
Program Board Office the report of the Committee submitted projects the program, management of forestry projects and related agencies.
Chapter IV the MANAGEMENT plan to 17:1. The formulation of the annual activities plan of the project level will follow a guide build action plan APO annual program Committee.
a. basic principles: APO's project is part of the planned economic and social development in the area of the province, district, commune and village units.
b. the building plans to ensure decentralization, decentralization for granted the right to determine and implement the plan.
c. diversifying the work and the people involved.
+ the structure construction plan.
+ support structure (provincial, district Levels) d.       The required structures (social, village) + planning method is determined from: + results (step 1) + activities (step 3) 2.       Current status (step 2)

3. the project management level is responsible for building the annual work plans of his level. General Plan of the project include the province, district, commune, village) was through the project Executive Committee and PPC. Then send the Office programs to the General Board of the Ministry of agriculture and RURAL DEVELOPMENT and review SIDA & approval. The planned activities of the project in the entire program will be the Ministry of AGRICULTURE and RURAL DEVELOPMENT decided & planned official.
-annual budget plan includes: budget funded by Sweden and Vietnam's budget contributions.
4. Based on the approved plan, Project Director for the PPC traffic plan for the provincial, district, commune, village (or the credentials for the delivery of project management plan).
5. The estimation of spending for the works was established on the basis of the action plan was approved and the general norms were stipulated by the program. In the case of some activities not have norms of the program then uses the local norms set forth in the plan of implementation, to monitoring the implementation check to ensure the progress and quality of the true policy mode and done right on the report, according to Ding the contained system information management and evaluation (MILS.) Article 18 : Activities of foreign training programs by program offices responsible for implementation on the basis of the annual activity plan approved-budget for training abroad lies in the planning of the project.
Article 19: adjust work plans years: based result situation made the plan the first 6 months, the new if needed adjust the annual activity plan, the project manager recommended program Committee and Sida allows adjustment of work plans of the project.
The adjustment made only when approved by the program Committee and SIDA chapter V FINANCIAL and MANAGEMENT ACCOUNTING article 20: Establishment, open account, disbursements and confirm the aid 1. Estimating the budget of the programme budgeting of a. program includes aid funding of Sweden and the funding contributions in the form of reciprocal capital of Vietnam are specified in both the 5-year period, divided by year.
b. changing the structure, the detailed items of the program only made on the basis of the agreement between the Ministry of AGRICULTURE and RURAL DEVELOPMENT and & SIDA.
c. the program annually to estimate incomes and expenses budget in accordance with the prescribed form, content and send time for SIDA and the Ministry of agriculture and RURAL DEVELOPMENT & (Service planning and planning, finance and Accounting Services).
d. grounds for estimating the budget plan the mass activity of the program, the level of costs has been SIDA and the Ministry of AGRICULTURE and RURAL DEVELOPMENT and the possibility of allowing & fact program implementation during the year.
Sync program's budget estimation by the Ministry of AGRICULTURE and RURAL DEVELOPMENT approved & annually.
·         g. expenditure for activities are based on the APO must estimate and was head of project management of the new approval level is done.
·         Village-level estimate must be certified by the Board of management.
Management of synthetic estimation of township and village groups are the District Management Committee to confirm before doing the procedure of receiving money in the Treasury or the Bank.
2. Opening an account:-Office program Committee-Open foreign currency account at the Bank for foreign trade of Vietnam to receive aid funds of SIDA.
-Open the account in the State Treasury to receive money from Hanoi capital for the Office program Committee.
a) Chief of management of forestry project was to register the account holder and head of finance and accounting of the registered accountant of the two accounts above. The authorization of transactions with the Bank, the Treasury due to Head the forestry project management decisions.
b). The project strengthened the ability to advise the Ministry on this project as leaders of AGRICULTURE policy RURAL DEVELOPMENT Project Director &. The project's accounts are opened in the Bank by the Chief of The registered account holder, Chief Accountant Office of the Chief Accountant of the registered member.
c). strategic research: the project's accounts opened in the Bank by the Chief of The registered account holder, Chief Accountant Office of the Chief Accountant of the registered member.
Office of the Ministry of agriculture and RURAL DEVELOPMENT to help two & financial management and accounting organization ensures the implementation of objectives and planned activities of the program under the State's current regulations and instructions of the Ministry of agriculture and RURAL DEVELOPMENT &.
d). Coordinate sector: Receive the money in the account of the Office of the program Committee).  The project management committee, the district, The Township project management the province, district, commune in the region of the project is to open an account at the Bank or the Treasury, the district to receive aid from the Office of capital program Committee and reciprocal capital in local budgets.
3) disbursements: a. based on the plans and budget estimates have been approved annually, money transfer program Office for the project.
b. transfer of funds source Sweden contribute-money transfer program Office into account provincial project, the project strengthens consulting capabilities, strategic research grants-3 months/times include the budgets of provinces, districts, communes and villages.
The project transfers for the district, including: + project account district: the district's plan (3 months/times) + project account in the Township: part of the plan of the town and of the villages (6 months/times) + villages receive money directly in the c source contribution Vietnam money transfer.-Office programs and projects strengthening The level consulting by Ministry of AGRICULTURE and RURAL DEVELOPMENT project-level & Province , district, commune, village by the provincial people's Committee.
4. confirmation of aid implementation as specified in circular No. 21/1999/TT/BTC dated 26/2/1999 of the Ministry of Finance shall guide financial management regime with respect to state aid are not refundable.
Verification of funds, aid was formed under model number 1 and number 2. Head of Department of forestry project manager is the person who signed the affidavit confirmed aid.
Article 21:1. Shops property, equipment, supplies, construction, he managed fixed assets a) stores property, equipment, supplies b) only stores assets, equipment, and materials in the plan has been approved by the authorized under the agreement and annual plans and to implement properly the existing procurement rules.
c) for imported equipment: Office program Committee reported Chief of management of forestry projects implementation.
d) equipment supplies in water: follow decentralized to the level reflected in the plan has been approved by the authority.
2. Procurement materials and equipment made according to specific rules of program documents may 1996 and the agreement on development cooperation between the Government of the mountainous rural Vietnam and the Government of the Kingdom of Sweden signed on 22/8/1996.
a) basic construction investment b) according to the program's budget plan, the basic construction investment mainly to build rural infrastructure.
3. On the basis of the plan design and construction estimation has been approved, the Project Director is responsible for implementation of investment management regulation and building attached to Decree No. 51/1999/ND-CP, dated 8/7/1999 of the Government and bidding regulations attached to Decree No. 88/1999/ND-CP on 1/9/1999, of the Government.
a) fixed asset management

b) The assets of the program by shopping, build complete eligible Member fixed floor should be governing, monitoring, reflect the full, accurate, timely, both in terms of quantity, the value and the status quo.
c) during operation, the program cannot be run, Exchange, purchase and sale of fixed assets.
Particularly for motorcycles, in addition to the above provisions, though delivered must be for personal use to serve program, necessarily register the car sea (sea green). When changing the work to recover the right to communicate to others the right to use the object.
Article 22: spend management divisions of general principle a) spending for all activities of the programme by the aid of Sweden as well as the funding source for the application of the Philippines must ensure the following conditions: b) target of the program in the approved work plans.
c) Correct level allows, using approved estimation or less. If beyond estimation must explain clearly and must be approved by the authority.
d) Proper procurement processes, current bidding rules.
e) True powers, responsibilities under the management hierarchy.
1. There is sufficient evidence from valid, legitimate, logical proof.
a) management decentralized spending b) orders shopping equipment supplies and service contract has had enough of the above conditions, the owner of the project was decided spending as follows: c) the project manager, the: Under 50 million d) Chief project manager district : Under 10 million head of social project management: under 5 million of these expenses exceed the said report to the superior Administration considered settled.
Article 23 regime for group project management and township villages To use project budget effectively for social communities and villages, while remuneration part of work of those involved in the work of the local project, Ministry of agriculture and RURAL DEVELOPMENT unanimously & requirements of SIDA , issued the regime for group project management and township villages as follows: 1. Capital Funding Sources of aid Sweden in the estimation of the annual budget of the project communes and villages was the project management committee approval.
2. The object currency affects-Project Management Committee members, consisting of 3-4 people-village Management Group from 3-5 by 3. The level of allowance a monthly allowance for) members participated in the project in the aforementioned subjects and support costs of paper pen to record, track, water to drink when meetings in 15% of the total annual budget of the project communes and villages.
b) allowance Levels specific for each object by the communal people's Committee proposal, the district people's Committee.
Article 24: the mode of accounting, auditing and payment 1. Accounting mode a) in the Office of the Board of the program as well as in the management of the project and the project of the Ministry of rural development programs in mountainous Vietnam-Sweden are to organize a separate project accounting. The entire documentation, records, accounting documents must be codified, the collection reflects on the General Ledger and accounting details according to the current rules of the State.
b) in addition to the implementation of financial reporting regulation under requests of SIDA, the rural development program of the mountainous Vietnam-Sweden must make financial reporting regime periodically, verify the annual report prescribed in decision No. 999-TC/QD/CĐKT, on 2/11/1996 of the Minister of Finance on issuing the system administrative accounting mode career, circular No. 22/1999/TT/BTC, on 26/2/1999 of the Ministry of Finance shall guide financial management regime with respect to state aid are not refunded and documents specific instructions of the Ministry of agriculture and RURAL DEVELOPMENT &.
Content-based activities of the project and the specific provisions of the aforementioned accounting mode, the program selected the system certificate from the appropriate, reasonable accounting form is "diary-ledger". The case made in computerized accounting, the monthly printed paper, close the book and obey the rules of accounting.
Accounting regimes for strategic research projects and sector coordination project-strategic research project led by the science technology and product quality, the Ministry of AGRICULTURE and RURAL DEVELOPMENT should project master & just like The projects, financial management and project accounting organizations was made at the Office of the Ministry of agriculture and RURAL DEVELOPMENT &.
The project coordinated by the international cooperation Department, Ministry of agriculture and RURAL DEVELOPMENT projects, mastering & received money from the program offices and accounting follow-up in the form of reported, responsible for payment with the Office program Committee.
2. The audit of international Auditors a) at the request of SIDA was made possible by funds in aid of Sweden.
b) independent audit is performed by the funding source for the application of the Government.
c) audit contracts must base the tender results.
These comments suggest, the Audit Agency's proposal should be taken seriously before the financial report submitted to SIDA and the Ministry of agriculture and RURAL DEVELOPMENT &.
3. Report the project completion and handover of the property a) annually and at the end of the program, the responsible project report currency, budget expenditure incurred in the unit. After the audit, the Office program will aggregate settlement in General, project completion settlement of the entire program.
b) finance and accounting Service of the Ministry of AGRICULTURE and RURAL DEVELOPMENT chaired the & verifies the annual project and settlement of the completed project settlement of the entire program, the Minister of AGRICULTURE and RURAL DEVELOPMENT approved decision & settlement project under current rules.
After the approval of the completed project settlement, Ministry of agriculture and RURAL DEVELOPMENT will coordinate with & Finance Ministry to organize the delivery of the property of the rural development program of the mountainous Vietnam-Sweden for management units used.
Chapter VI TECHNICAL MANAGEMENT article 25: the management level by program technical program Committee Office performed. Project level due to the parts (Group) of expertise (agricultural extension, credit, savings, business development, gender balanced development, human resource development, etc.)  under the direction of project manager.
Article 26: technical management is performed according to the terms of the Statute and the regulations have been issued under the areas of expertise such as regulations on applied research, the development of business regulation, regulation of credit-savings operations.
Article 27: ask about the technical development of the local (project) must be reflected in the content of the activities in the annual work plans and are evaluated through quarterly reports and in reports, thematic evaluations and seminars annual technical reviews of programs and projects.
Chapter VII MENTOR Program 28:1. The Advisory Group for the program included foreign and domestic work for long term or short term-is an assist program Committee, besides the Office program Committee-the selection of mentors for the program have the consistency between the consulting firm and the program Committee.
a. duties of Advisory Group: b. responsible to provide support to all the activities as required and according to the approved budget in the annual operations plan.
c. support the Office program Committee and Executive Director of regular monitoring and reporting activities of the project.
2. Support the program office, Program Committee and all contact with SIDA project to enhance common understanding.

a) costs of the Advisory Group (the direct expenditures at the program's Office. b) the Advisory Group will be the Office of the Board administrative support program, and translator. The mentors will work with one or more task.
c) all feature consultant at work program, and was assigned to support specific projects as required.
d) costs for all the activities of the Advisor performs on the basis of the consultancy contract between the Ministry of agriculture and RURAL DEVELOPMENT and consulting company & STAND ALONE-will be determined specifically according to the annual plan-this budget SIDA moved on account of consulting firms to make the commitment. The private costs of transportation, stationary and Office service was spent in the program office account.
Payment of the costs of consultancy company with SIDA right through the Executive Director of the program.
Article 29: the working relationship between the CTA and the Executive Director of the program.
-monthly CTA and ceo, discuss and unify content program of work each month counselling (including travel)-Chief Advisor and Executive Director meeting once each week to review reviews the activities of the programme, for problems to be solved.
-CTA will coordinate, report and activity plan of the personnel management advisory group.
The end of a term of the work, and active in, the mentors have reported the results of their activity content.
Article 30:1. The professional activity of the Content Advisor is coordinating closely with the relevant Department of the Office of the Board of the program and projects at the operational level.
2. work programme of the Advisor are notified to the project according to the regulations in order to create favorable conditions and safety advice when working with the project.
Chapter VIII TERMS of ENFORCEMENT article 31. A this regulation issued as the basis for the implementation of rural development programs in Vietnam-Sweden. In effect following a decision of the Minister of agriculture and rural development In the process if there are obstacles and project management levels must reflect promptly for the Ministry of agriculture and rural development, the study considered modified to suit the actual conditions of the program.