Circular No. 121/2004/tt-Btc: The Ministry Of Finance No. 121/2004/tt-Btc On December 16 2004 Placed On Business Oriented Estimating, Management, Allocation, Billing, Settlement Capital Source Implementation Of State Budget ...

Original Language Title: Thông tư 121/2004/TT-BTC: Của bộ tài chính số 121/2004/TT-BTC ngày 16 tháng 12 năm 2004 hướng dấn công tác lập dự toán, quản lý, cấp phát, thanh toán, quyết toán nguồn vốn ngân sách nhà nước thực hiện ...

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Circular of the Ministry of Finance No. 121/2004/TT-BTC on December 16 2004 placed on business oriented estimating, management, allocation, billing, settlement of State budget implementation of decision No. 134/2004/QĐ-TTg dated 20/7/2004 of the Prime _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of The law on the State budget pursuant to Decree No. 77/2003/ND-CP on 1st July 2003 of the Government functions, tasks, powers and organization of the Ministry of finance pursuant to decision No. 130/2004/QD-TTg dated 20 July 2004 by the Prime Minister on a number of manufacturing ground support policy , land, housing and running water for households of poor minorities, the difficult life of the Ministry of Finance shall guide the task of estimating, management, allocation, billing, settlement of State budget implementation of decision No. 134/2004/QĐ-TTg dated 20/7/2004 of the Prime following i. GENERAL PROVISIONS 1. This circular applies to estimating, management, allocation, billing, settlement funding the State budget policy in support of land production, housing, land and water activities for fellow minorities poor, difficult life as defined in decision No 134/2004/QĐ-TTg dated 20/7/2004 of the Prime (hereinafter referred to as the decision No. 134/ 2004/QĐ-TTg).
2. Beneficiaries, scope, principles and support implementation support level as specified in circular No. 819/2004/TTLT-BTM DATED/TAY-TC-XD-NNPTNT on 10/11/2004 of the Ministry of ethnic Affairs Committee-planning and investment-finance-build-agriculture and rural development.
3. The support level of land production, housing, land and water activities for minority households poor, difficult life as defined in decision No 134/2004/QĐ-TTg is a minimum; the base situation in the local people's Committee, the central cities (hereafter called provincial people's Committee) decided to support levels specific to each policy, but make sure not to lower the level of the central budget support.
4. The estimating, management, allocation, billing, settlement funds the State budget support are made under the provisions of the law on the State budget, of Decree 60/2003/ND-CP dated 6/6/2003, circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance and the provisions of this circular.
5. level of supplemental estimation base aims from the superior budget for the budget to implement decision No 134/2004/QĐ-TTg was competent delivery of quarterly financial agency, granted on the implementation of targeted supplements for lower level budget according to the progress made.
6. The State Treasury Committee guides the people of the town opened deposit accounts in the State Treasury the district where the transaction to get the State budget funding sources to support implementation of decision No. 134/2004/QĐ-TTg to payments for households.
II. SPECIFIC RULES 1. Estimating and allocating: 1.1. The base of poor ethnic minority households in the supported object as defined in decision No 134/2004/QĐ-TTg was considering proposals from the base; the number of villages to support investment projects and the domestic water supply works focus has been the deciding authority, Department of finance, Department of planning and investment in coordination with other relevant agencies to build the estimated cost of implementing decision No 134/2004/QĐ-TTg in construction and local budgeting the central budget proposal support for each policy; which clearly defines the capital: sources of support from the central budget, local budget resources to ensure a minimum of 20% of the support level of the central budget and other sources according to the prescribed regimes. Budgeting and financial resources the task according to the decision No. 134/2004/QĐ-TTg be phased for implementation according to plans by local organizations, to ensure the feasibility, suitable in local realities; the people's Committee of the report of the Ministry of finance, the Ministry of planning and investment to the General Government of the Congress decided to supplement that targets for each province in the estimation of annual budget.
1.2. On the basis of the estimation of supplements that aim to be the prime source of the local budget, allocation and mobilization of resources to implement the policies as defined in decision No 134/2004/QĐ-TTg in the local financial Department in collaboration with the relevant unit plans to allocate budget estimation , details for each task, each County, district, town, city in the province (hereinafter the district) in the provincial people's Committee of the provincial people's Council decided in the estimation of local budget every year.
1.3. The base of the resolution of the Council of the people's Committee, the delivery estimate for the district (details under each task). Base funding levels are the people's committees, the district people's Committee decided to allocate and inform each of the communes, wards and towns (hereinafter the town) details each task and each household is entitled to according to the list of competent authorities has been decided.
1.4. To base the decision of district people's Committee, the people's Committee of the commune announced publicly the support level to every village, every household in each policy, the supported modes.
2. Manage, allocate, payment:

The payment of funds, allocated to implement the policy as defined in decision No 134/2004/QD-TTg dated for the unit and for each of the households are tight, ensure the right goals, the right audience for the direct payments in cash (or object) for households Communal people's Committee, to make a list for each of the households subscribe and fully implementing the procedures, documentation according to the prescribed regimes. In particular: 2.1. About performs housing support mode: 2.1.1. For households in housing assistance as defined in decision No 134/2004/QD-TTg dated:-case households do but advance demand funds to buy materials, synthetic Township people's Committee a list of households suggest sending advance finance district as a base advance. The base list of households suggest the advance and suggestion of town Committee, finance and district procedures for advance past Township people's Committee of State Treasury to advance Township people's Committee for households. The maximum advance rate by 60% of the State budget support to individual households.
When the process is complete, the base for each test results have confirmed the people's committees of communes, the financial district rooms allocated by pay through the State Treasury for the communal people's Committee to pay for households; at the same time the number of recovery procedures have advance (if available).
Maximum payment levels for households not to overuse of the State aid rules for each household are granted authority to approve (the State budget to support a minimum of 6 million, consisting of: the central budget to support 5 million; local budgets to support a minimum of 1 million and other sources).
-The case of the supply-demand household materials and the consent of the competent authorities, the people's Committee of general social register material needs of households (classification of each type of material detailing each household) send the district people's Committee to consider. Number of base materials for the households in the town signed, specific conditions of each local township, the district people's Committee (or unit is the district people's Committee tasked) signed a contract with the supply of materials unit, this unit perform the supply for households in the village.
The base volume of material fact issued to households under a handover between the supply unit and the individual households (with newsletter of the households, the confirmation of the people's Committee of the commune) and recommendation of the social people's Committee; financial district rooms pay sends the State Treasury to pay for the material supply units according to the current mode. Maximum payment levels do not exceed the prescribed level of State support for each household are approved by the authority.
-For the local forests and the consent of the competent authorities on the implementation of the wooden support for households making home: finance district in cooperation with the related unit of mass base wood supply for households to determine the value of the volume of wood in order to reflect in the budget according to the instructions in paragraph 3-part II-this circular. The value of wood mass support for households was identified as part of the local budget support households. Other costs, shipping the wood (if any) due to local budget guarantees.
2.1.2. for households have been deferred loans as prescribed in decision No 105/2002/QD-TTg dated 8/8/2002 or decision No. 154/2002/QD-TTg dated November 12, 2004 of the Prime Minister:-the base list of households housing assistance as defined in decision No 134/2004/QĐ-TTg was approved and authorized list of households have home loan deferred in accordance with decision No 105/2002/QD-TTg or decision No 154/2002/QD-TTg by the Prime Minister, the social people's Committee established the list of households have borrowed money in the town reported financial district. Finance and district people's committees help the district to consider general recommendations for social policy bank confirms loan balance to the point list (details in each of the households, the amount of the original debt, interest). On that basis, the financial district to consider pooling funding portion to pay for social policy Bank of the district people's Committee decision.
-According to the decision of the district people's Committee, the financial district rooms pay sends the State Treasury for payout policy Bank, simultaneously writing to inform the social people's Committee with a list of paid social policy Bank debts of individual households; Communal people's committees inform each household in writing to empiricism liquidation procedures (for the case of pay off debt) or reduce the amount of the loan payment deferred under contract (for cases not yet charged off debt) with the social policy Bank.
The level of payments for the social policy Bank, must not exceed the outstanding balance of the loan (principal and interest) of individual households to the time of payment and does not exceed the prescribed level of State support for each household are approved by the authority.

The case of the support level of State budget larger than the remaining loan balance (principal and interest) of individual households, the variances were granted money for households. The base profile has been social policy Bank confirmation, financial district check, identify the right funding level number for each household and made to allocate equal pay through the State Treasury for the communal people's Committee, to give households.
2.2. About implementation of water support mode: a base list of households water been supported competent approval, registration of households on implementation modalities; The commune people's Committee General needs and categorized by each implementation modalities (households receive lu, stéc contains water; water tank DIY; dig wells or other water sources create) sent financial district as a base test, control, allocate funds to implement. Payment allocation levels do not exceed the prescribed level of State support for each household are approved by the authority. Allocation, payment for the object under the modes as follows: 2.2.1. For households granted lu, stéc contains water: based the list of registered households, supply contracts between units are granted authority tasked with supply unit lu, stéc contains water; the volume contains the actual water stéc lu, granted to the households according to the minutes of the transfer between the supply unit and the individual households (with newsletter of the households, the confirmation of the people's Committee of the commune) and recommendation of the Committee, people's financial district checking, setting pay sent the State Treasury to pay for the units provide lu stéc, contains water.
2.2.2. for household DIY water tank:-a base list of household registration, which was the competent authority for cement supply delivery in villages for each household in the correct quantity. When the cement delivered to each household to set up cement volume statement delivered to each household to households, social people's Committee confirmed sending financial district as a base payment.
-The base lists the volume of cement supply to practically households, the selling price to the village has concluded and the Commission's proposal town; financial district rooms pay sends the State Treasury for payout of cement supply units according to the current mode.
2.2.3. for households dig wells or other water source: self-made-based list of household registration, town Committee led the Union Association in collaboration with the local community Guide to help households make.
-Finance and district test results of base town, appraisal and implementation to allocate equal pay through the State Treasury for the communal people's Committee to pay for households.
2.3. About support regimes in produce and land based projects settle on land and land for the poor ethnic minority households lack land in land production; Depending on the method of execution to have the mechanism to allocate payments to match. The payment level corresponding to the number of actual area was reclaimed (or delivered, or assignee) and must not exceed the prescribed level of State support for each household are approved by the authority. The payment must ensure the following principles: 2.3.1. For land reclaiming self:-district people's Committee directed the social people's Committee in collaboration with the specialized agencies of the district was assigned to instruct ethnic minority households organize reclaiming in the correct land use planning of each commune and proper cultivation of the cells.
-According to the results of a household, the people's committees and professional bodies are the Committee people assigned to perform testing volume, set the minutes.
-Based list of households organize themselves, reclaiming a test area, the paper proposed by the people's Committee of the commune; financial district checking and allocated by pay through the State Treasury for the communal people's Committee to pay for households.
2.3.2. for the agricultural, forestry and the University was given the task of organizing for the ethnic minority households in the production of the district people's Committee – directs the social people's Committee in collaboration with the agricultural market peopled organization or entity for ethnic minority households with suitable production cultivation of the cells.
-Based organization results for households in the production of agricultural, forestry, social people's Committee and the specialized agencies (if the district people's Committee tasked) perform testing volume, set the minutes and the list of households are the agricultural, forestry and manufacturing organization school (with the newsletter) sent financial district as a base payment.
-Based list of households are the agricultural, forestry production organizations, minutes of collecting area organized for households produced, the paper suggested by agriculture, forestry school; financial district check, set the pay of State Treasury payment sent directly to the agricultural market.
2.3.3. For land assignee:-district people's Committee assigned a specialized unit in collaboration with the social people's Committee, along with the households identified land transfer of the households, setting the minutes delivered (confirmation of the stakeholders).

-Based mode, costs, list and land transfer of the households, the minutes of the transfer; financial district checking and allocated by pay through the State Treasury for the communal people's Committee to pay, pay for the land transfer have.
2.4. for reclaiming works focus or domestic water supply in the village: the advance payment, which works for the reclaimed water supply works focus or concentration is done according to rules for the infrastructure works in the program 135 (specified in circular No. 47/1999/TT-BTC dated 5/5/1999 the Ministry of finance and circular No. 666/2001/TTLT/BKH-UBDTMN-TC-8/23/2001 XD guide investment management and infrastructure construction in the programme 135).
2.5 with respect to the recovery of the Land Fund of the agricultural, forestry, enterprises: follow rules 3. Reporting accounting and settlement:-number of central budget funding support hịên support policies assisting poor minorities, the difficult life as defined in decision No 134/2004/QĐ-TTg was accounting, settlement currency, the local budget expenditure under current rules.
The district people's Committee, the people's Committee of the commune, district finance is responsible, in coordination with the State Treasury and other agencies monitor the implementation of the policy of allocation specified in decision No. 130/2004/QD-TTg; the commune people's Committee monthly, financial district people's committees report to the district and Department of finance about the results of the program, schedule of payments, the Department of finance capital General People's Committee report.
Quarterly, the people's committees of provinces and cities reported the situation progress and end of year report private budget and mobilize other financial resources according to the prescribed regimes made decision No. 134/2004/QĐ-TTg of the Prime Minister sent ethnic Commission, Ministry of finance The Ministry of planning and investment to the General Government and report to Congress.
III. ENFORCEMENT of the PROVISIONS of this circular in force enforced after 15 days from the Post Gazette. In the process if there are obstacles, the proposal reflects on the Finance Ministry to timely guidance, solve.
 
 

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