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Circular 66-Tc/đtpt: Guidelines For Capital Construction Investment

Original Language Title: Thông tư 66-TC/ĐTPT: Hướng dẫn quyết toán vốn đầu tư xây dựng cơ bản

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FINANCE MINISTRY
Number: 66-TC/TPT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, November 2, 1996

IT ' S SMART

Basic building investment guidance guidelines

______________

The State Budget Act was issued on 20 March 1996;

Base of Decree No. 42 /CP on 16 July 1996 of the Government on the issuer of Investment Management and Construction Regulatory;

The No. 04 /TTLB on September 10, 1996 of the Ministry of Construction and Investment Ministry-Ministry of Planning and Investment-Guidelines Governing investment management and construction issued in accordance with the Government's 42 /CP Decree on 16 July 1996; the Ministry of Finance directed the decision. XDCB investment capital as follows:

SECTION I: GENERAL REGULATION

1. The investment capital is determined to be the full cost of the legal costs that have made in the investment process to put into use. The legal cost is that the cost of the right contract has been signed and the approved bill guarantees the correct state of the state's accounting finance and is audable upon the request of the competent authority to invest.

2. On the investment of investment projects, the planning design project of all state investment resources must first report an annual implementation of the investment capital accounting and report of the completed project investment (work or process category).

3. The project to invest in various sources of capital when the decision has to be clear to each source of capital.

4. The investment capital decision report must fully determine, the exact number of investment capital implementation annually; the total capital has invested in building construction; the value of the table assets for production, use. For projects that last for many years, when investment capital investment was invested, the investment capital was made in advance years at the time of the price at the time of the delivery into production, used to determine the value of new fixed assets and the value of assets. A delivery.

5. The investment capital decision must ensure the time, content and process of planning, inspection, and regulatory approval at this Smart.

6. Through investment decision-making, evaluating the results of the investment process, drawing an experience to enhance investment management.

SECTION II: SPECIFIC REGULATION

A. CONTENT REPORTING ACCOUNTING, INVESTMENT CAPITAL DECISION

I. Report of capital investment accounting annually.

1. At the end of the planning year, the owner of the investment must first report an investment capital accounting that performs during the year of the issuing agency, the capital loan, the investment decision agency. The accounting report consists of the following content:

1.1. The situation makes investment in five plans:

-The value of the volume made in the year and the accrue from the start date.

-The amount allocated, the payment loan for the year and the accrue from the start.

-The complete volume value is eligible for payment of unpaid payment.

1.2. The investment capital of the State Budget and other sources of capital.

1.3. The cost of the Project Management Board, the other cost of the year and the accrue from the start date.

1.4. Construction of the completed work category entered production, used in the year.

2. The annual implementation of the investment capital accounting report must be analyzed, evaluating the implementation of the plan and the investment results of the year, the difficult problems, the existence and the resolution of the resolution.

II. The project capital investment decision report (work or work category) completed

1. When the project (work or process category) completes the investment holder to report investment capital decisions sent to the issuing agency, the capital loan, the investment decision agency. The case of hiring private organizations reporting investment capital decisions must be determined by the decision to invest. The project capital investment decision (work or category) is completed with the following content: 1.1. The total investment capital implementation of the project over the years includes:

-The entire investment capital implementation of the project from the investment phase to the end of construction put the project into production, using.

-Capital sources: State budget capital, state's preferable credit, foreign loans, funds funded by the National Investment Fund, bank loan, capital of state-owned enterprises, joint venture capital, and foreign capital ...

-Capital structure: construction, equipment, other costs.

1.2. The costs do not count on the asset value of the project:

-The damage caused by natural disasters, enemies, and non-resistant causes are not part of the range and the subject is insured.

-The volume value is rescinated by the decision of the competent grant.

1.3. The value of the table assets for the production, use:

-Valuable asset value (TSCE) and asset-generated asset (TSLE) due to investment generated all investment costs for the project after having subtracted the cost of not counting on the property value and price-in-price at the time of the delivery put into production, using it. Yeah.

The method of variation in price at the time of the handover is in accordance with the guidelines of the Ministry of Construction.

-TSCE is classified and determines the value in principle: the cost of direct relation to TSCE, the general cost associated with many TSCE, is allocated at the expense ratio directly related to the TSCE compared to the total TSCE value.

-The table property case for multiple use units must fully specify the TSCE and TSLE racks of the project handed over to each unit.

2. The work item class decision report completed into production, using only basic content reflection, primarily for the base to determine the value of the asset to the production, use.

3. For projects that have foreign capital use, there must be a private equity advisory report at the request of the international organizations inscribed in the signed agreement (if any).

4. For the planning design project when the completion of the investment holder must first report the investment capital decision to the relevant agency as the completed investment project. The planning decision-making report reflects the already adopted and used-funded use of the approved bill, and the results of the results of the results design project completion.

5. For projects that have ended the first phase of investment preparable investment planning to set up investment capital decisions as for the planning design project.

III. Accounting for accounting, investment investment.

1. The filing of an annual implementation of the investment capital accounting is applied in accordance with the prescribed accounting report in section 4 of the 72nd /TTLB on December 6, 1991 of the United Ministry of Finance-The construction manual implementation of the investment unit accounting regime.

2. The report reports the completed work capital investment.

2.1. Related legal text appendix (model 01 /QTT)

2.2. The report aggregate the completed XDCB process capital investment (sample 02 /QTT); reflects the situation and the results of the investment building as well as the existence and recommendations of the investor's resolve.

2.3. The situation report makes capital investments through the years (pattern 03 /QTT); reflects the capital use of capital from the preparation of the investment until the completion of the manufacturing process, which is used and regulated by price at the time of the delivery.

2.4. The report makes capital investments according to the completed work category (model 04 /QTT); a reflection of the investment made in each building category, the investment capital structure.

2.5. The number and value of the new TSCE is increased (sample 05 /QTT); reflecting the number of new TSCE value increases by investment capital, according to the object used.

2.6. The number and value of the table TSLE (specimen 06 /QTT); reflecting the number, the value of each raw material, materials, fuel, parts, and labor tools do not qualify for the TSCE and other costs of the TSLE for use.

2.7. The debt situation (sample 07 /QTT); reflecting debts (right, payable) has not yet settled until the time of the investment decision.

2.8. The panel confirms the number of statistics and comments of the allocated agency, the capital loan (sample 08 /QTT).

3. The report reports capital investment in accordance with the completed work category put into production, use.

3.1. The investment capital problem report according to the completed work category entered production, using when the entire construction was not completed (sample 09 /QTT); reflecting the investment implementation situation for the completed work category.

3.2. The passport confirms the number of statistics and comments of the allocated agency, the capital loan (sample 08 /QTT).

The profile of capital investment decision reporting or completed work category must all have the full signatures of the chief accountant, the head of the project management Board (for the project established by the Board of Management); Project Executive Chairman (for the project execution). The chair runs the project) and the secretary of the head of the investment unit.

4. The Agency for receiving accounting reports, capital investment decision

4.1. Annual implementation of the investment capital accounting report:

-For the investment project controlled by TW:

+ Direct Direct Agency, Capital Loan.

+ The upper level of the investment owner (Ministry, peer agency, government agency, the Board of Directors of the Corporation established by Decision No. 91/TTg on 7 March 1994 by the Prime Minister).

-For the local project management:

+ Direct Direct Agency, Capital Loan.

+ The upper level of the investment holder (industry departments).

+ local UBND.

-The project has foreign investment capital: the accounting report of the year must be sent to the prescribed donor organizations in the association (if any).

4.2. The project capital investment decision (work or process category) is completed:

-For the investment project controlled by TW:

+ Direct Direct Agency, Capital Loan.

+ The investment decision agency.

-For the local project management:

+ Direct Direct Agency, Capital Loan.

+ local UBND.

For a Group A project led by the Prime Minister's decision to invest and project ODA reporting investment decisions is also required to be submitted to the Ministry of Industry and Ministry of Finance (General Directorate).

B. INTERROGATION, REVIEW OF THE DECISION

I. Verify that the project (work or work category) is completed.

1. Case of Decision

-The initial project investment decision reports are accompanied by regulatory documents at point 2, chapter III, section A, section II of this Information and other relevant documents at the request of the presiding judge.

-The projection, validation, and review of the use of capital investment to the project (work or process category) completed by the issuing agency, loan capital.

-Receivable process (or work item) completion of the delivery into production, use (copy).

-Table the transaction of assets between the owner of the investment with the other use unit (if any).

2. The project to determine the project (work or process category) completed.

2.1. Appraisal of the legalization of project construction investment:

-The audit, the category for the catalog, the contents of the legal documents of the project profile ensure the appropriate regulation of the current state of the State.

-Check out the validity of economic contracts signed by the owner with the lenders (consulting, construction, supply, etc.).

-A fund of capital, capital structure and annual capital investment of the project according to the investment decision and according to the annuation plan.

-Analysis, comparing the investment capital structure implementation (construction, equipment, other costs) with an investment capital structure that has been recorded in the investment decision and the total approved accounting.

2.2. Appraisal of investment capital investment

2.3. The construction of the cost of the building was completed.

-The project scale (work, category of work) completes the decision to decide against the investment decision.

-The construction volume value of the project (work, category of work) recommended that the decision should be compared to the expected value of the bill and determine the cause of the increase, decrease.

-The adoption, the state's price for each type of cost in each period.

-Review the record receipt, evaluate the quality of the work to determine the cost of building the decision offer.

2.4. Check out the equipment procurement costs.

-Catalogue, race, technical standard, price, ... of the device compared to the approved bill.

-Examination of charges related to the device: transportation costs, maintenance, maintenance, macho, etc. equipment.

2.5. Appraisal of other expenses by comparing the practice using each type of cost with the approved bill.

2.6. The appraisal of the implementation of the investment expenses does not count on the work value:

-The damage value caused by disaster disaster and other non-resistant causes are not of the insurance coverage.

-The volume value is rescinated by the decision of the competent grant.

2.7. The appraisal of the valuation of the table property for the production, use:

The appraisal determines the actual value and value of the exchange assets including TSCE and TSLE for the investment holder or for other units to manage, use.

2.8. Check out the debt situation, the device supplies.

-The debts must be paid, payable.

-The value of supplies, the device.

-The asset management of the project management.

After the appraisal of capital investment, the agency's deliberation agency must have a written report which has the authority to approve the decision and draft the information that approx the investment capital decision.

3. The jurisdiction of the project investment decision (work or process category) is completed.

Prior to the approval of the investment decision on the project (work or process category) completion must be completed the report of the investment capital investment report under the following hierarchy:

-For Group A projects and ODA projects that have a capital amount of more than $1.5 million, the Ministry of Finance (General Directorate) chaired the organization of the appraisal.

-For the remaining projects:

+ The central project management is due to the functional agency that helps the minister (chief agency officer, government agency, chairman of the government, established by Decision No. 91/TTg) presiding over the organization.

+ The local project managed by the direct agency, the provincial loan, the Central City of the Central Committee presiding.

The need for the Ministry of Finance and the competent authorities to approve the decision was established to help the interrogation before approving the decision.

+ The Advisory Interrogation Advisory Organization is invested in Group A projects established by the Minister of Finance, which includes representatives of the Ministry: Ministry of Planning and Investment, Ministry of Construction, Ministry of Industry Management, related ministries, UBND province, city-affiliated city. TW (for the local project), the General Directorate.

+ The Advisory Advisory Board is invested in the investment of the remaining projects by the ministries (agencies, government agencies, Corporate Corporation established by Decision 91/TTg) UBND province, the TW-based city of TW to establish the representation of the facilities. the corresponding management said above.

The General Directorate, the Bureau of Defense, is responsible for the departments, departments, departments, departments, departments, and departments.

4. Regulation of audit for completion project

-The project completed in Group A (excluding group projects A stipulated at point 1 section I index classification project accompanied by the Government ' s 42 /CP decree on 16 July 1996 of the Government), the project using ODA capital from $1.5 million or down (excluding the technical support project) must be used. audits.

-The remaining audit projects are made at the request of the competent authorities to approve the decision. The projects have been approved of a non-audit decision if the law agency finds that there is a requirement for a repayment of the audit, the cost of the audit is determined by the approval agency.

-separately, foreign investment projects in addition to the completion of the completed project are carried out by foreign input laws in Vietnam and guided-oriented texts.

-The audit content is to determine the validity, the legalization of the accounting metrics and the completed investment capital decision reporting by the right investment management and current construction.

-For audits audits, the investment holder is selected by the option of a legitimate audit agency, which deals the cost of audits within the scope of the examination fee approved by the project's decision and contracted the audit contract after the agency's approval. the rights to approve the decision.

-The audit authority is responsible for the law on the metrics, documents in the audit report, and the investment capital decision report is audits. The project case was audits if the authority had the authority to approve the decision or the law body to detect the error, the audit agency was responsible for the damage to the damage caused by false audit results; the critical case was handled accordingly. the current law.

II. Approval of the project investment capital decision (work or work category) completed.

-The finance minister approved the investment decision of Group A projects under the Government of the Prime Minister and the ODA projects that have cost less than $1.5 million.

-The rest of the projects, who have the authority to decide to invest in the same time as the one who decides to approve the investment decision.

The project capital investment decision report (work or work category) completed after being approved must submit 1 (a) the decision to approve the decision for:

+ Ministry of Finance (General Directorate) for Group B project, Group C of ministries, industry, Corporation established by Decision 91/TTg.

+ Provincial Bureau of TTPT, TW's direct city for group B project, group C is managed by the local group.

-The Bureau is responsible for aggregation of the Local-administered projects to send the Ministry of Finance (General Directorate). The General Directorate is in charge of helping the Minister of Finance to aggregate the State Department of Foreign Affairs report.

C. TIMES OF PLANNING, INTERROGATION, APPROVAL OF ACCOUNTING REPORTS, INVESTMENT CAPITAL DECISIONS.

I. Report of capital investment accounting annually.

1. The delay is 1 month after the end of the year of planning, the investment holder must complete the investment capital accounting report performed in the year of sending the capital or loan capital to the confirmation. During the five-day basis of the capital's capital, the number of capital bodies has been issued and transferred to the investment owner.

2. Within 15 days, the level agency on the investment holder checks and browse the accounting capital accounting.

3. For projects that have foreign investment capital if the regulation must be audits invested in a capital accounting report, there must be an accompanying audit report. The time of planning, examination and approval of the investment capital accounting report is implemented as above.

II. The project capital investment decision report (work or work category) completed

I. For investment projects in Group A:

-At least six months after the investment project is completed, the investment owner has to set up a capital investment report.

-The timing of the appraisal report is not more than 3 months after receiving enough records of a capital investment in accordance with the provisions in section III, Part A of this Information.

-The time of approval of the investment decision was not too long a month after receiving the determined decision record.

2. For the remaining projects:

-The timing of the first investment decision reporting was three months after the project was completed.

-The trial period is no more than 2 months for a Group B project and one month for the Group C project after receiving enough records of the investment capital report.

-The time of approval is no more than 15 days.

3. Special case: The extension of the set time, the appraisal and approval of the right decision by the approval agency.

D. FUNDING, INTERROGATION, DECISION APPROVAL
INVESTMENT CAPITAL

I. The principle of business management

1. The accounting for reporting of a project capital investment decision (work or work category) completed by the owner of an investment or an equity rent is calculated at the expense of the Project Management Board under the approved accounting. This budget is administered by the investment holder and the use.

2. The appraisal and approval of the project investment decision (work or process category) completed (including audit costs) defined for the entire work, the completed work category put into use and is charged at the cost of the project, the project. other in the total investment capital of the project and the regulatory authority approving the management and use decisions.

II. Determining funding, inspection, approval of capital investment.

1. The total cost of the approved accounting and characteristics of the work (work category) of the inspection budget, audits and approval of the completed project investment capital decision is calculated by the percentage (%) on the project's total project completion in accordance with the extract. as follows:

Total approval rating (billion)

< 1

> 1-5

> 5-10

> 10-100

> 100-500

> 500-1000

> 1000

Ratio%

0.08

0.05

0.04

Absolute quotation (s)

0.5

Five.

10

-Ten minutes.

It's 80.

Three hundred.

400

The accounting for approval is not exceeding 10% of the total budget cited above.

2. The expense of the appraisal and approval of the completed work category decision is calculated as follows:

Category Accounting extract quote

for the class = of the whole, x work (project) x 40%

work item

(project) (project) Total Public Accounting

(project)

Example:

-The work has three categories: A, B, C

-Total of approved work: 800 billion

In it:

+ Category A: 200 billion

+ Category B: 250 billion

+ Category C: 350 billion

-A critical review of the approval review of the decision for the entire work, (project) is: 320

-The maximum decision-approval approval for each of the completed work categories is defined as follows:

+ Category A: 320 x 200/800 x 40% = 32%

+ Category B: 320 x 250/800 x 40% = 40

+ Category C: 320 x 350/800 x 40% = 56

-The auditor approx the decision to be cited for the entire work when completed is:

320-(32 + 40 + 56) = 192

3. For projects with a device capital structure taken from 51%-75% of the total expected value of the cost of the auditor, the approval of the decision by 50% or the corresponding cost ratio is specified at point 1, section II, section D of this Information.

4. For the project with a device capital structure accounting for over 75% of the total expected value of the cost of the auditor, approx the decision by 25% or the corresponding cost rate specified at point 1, section II, section D of this Information.

5. The cost of the inspection, audits and approx the project investment decision, the work is completed at point 1, 2, 3 and 4, section II, section D including the expense of the inspection, the approval of the decision and the audit fees (if any).

III. Manage and use the expense of the appraisal and approval of investment capital decision

1. The first annual accounting for an audit, audit, and approval of the project capital investment decision (work or program category) to complete the authorship of the approved authority.

2. Based on the auditor funding, audits and approval of the completed project investment (work or category) investment decision (work or category), the investment holder of the allocated agency and loan capital loan payment for the presiding body of the appraisal, approval of the decision and audit (if any).

3. The auditor, auditor and approval of the investment capital decision of the project (work or process category) completed is used as follows:

-Chi for the audit work under contract signed (if available).

-Paying payback to members of the Advisory Questioning Counseling.

-Cost payments to organizations, individuals in and out of the country performing an appraisal of the project capital investment report (work or category of work) completed at the request of the presiding officer, approx the investment capital decision (if any).

-Cost of cost, stationing, translation, printing, conference, workshop, etc. serving as an appraisal and approval of investment decisions.

4. The project manager (work or process category) is completed in charge of management, use, and accounting of the auditor, audit, and approval of the decision in the completion of the completed process of the process.

E. RESPONSIBILITY OF THE INVESTMENT OWNER AND THE
RELEVANT AGENCY

1. Chairman

-Coordinate with the contracting units addressing the existence of supplies, equipment that received, payment of debt and other issues of birth under the signed contract.

-Check, determine the remaining asset value of the Project Management Board to deliver.

-The accounting window, sorting the document case classification to serve for the investment capital decision work and the completion of the finished building (work category).

-Passport, which confirms the amount of capital that has been issued or borrowed, the debt, property, has been transferred ... with the relevant authorities.

-The annual implementation of the investment capital accounting report and the project capital investment decision (work or category of work) that completes the relevant relevant agency at point 4 section III Part A of this Smart is on the specified deadline.

-Sign an audit contract with the legal auditor.

2. The Contracting Unit (consulting, construction, equipment ...)

Co-ordination with the owner of the investment handles the termination of existing problems under contract, provides and is legally responsible for the figures, documents that are relevant to the investment of the investment holder.

3. Level and loan agency (Financial Authority, DTPT system, KBNN system, banks).

The passport, validation, and review of the annual implementation of the annual implementation, the project capital investment report (work or process category) is completed within the amount of capital provided by the direct unit of management, issuing, lending.

4. The interrogation agency approx capital investment decision

-Guide, check, the investment owner does the job reporting capital investment in accordance with the right content, requirements, and time as specified in this Information.

-The guide, instructs the investment holder to address the problems that arise in the process of reporting the investment capital.

-The organization of the appraisal reports that the capital investment is determined by the content, the requirements and the time specified in this Information.

-Approval of the investment decision on a decision-making investment project.

-Accountable to the law of the results of the interrogation, the approval of the investment decision.

PART III. EXECUTION CLAUSE

This message takes effect from the date of the signing and replacement of the documents that guide the previously issued investment decisions.

In the course of execution, if there is an entanging, offer ministries, industry, local reflection in time for the Ministry of Finance to add, modify.

KT.s.

Chief.

Ice Town.

(signed)