CIRCULAR guide financial management regime with respect to state aid are not refundable.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ State budget Law enforcement was the National Assembly of the Socialist Republic of Vietnam IX, 9 session passed on 20/3/1996 and Decree No. 87/CP on 19/12/1996 of the Government regulating the management hierarchy, created, Executive and State budget settlement; The Ministry of Finance shall guide financial management regime for State aid not refunded as follows: I/GENERAL PRINCIPLES: 1-non-refundable aid is a source of revenue of the State budget, must be accounted for and administered according to the law on the State budget.
2-non-refundable aid is used in the form of State budget allocations or loan back.
3-Any non-refundable aid with money or artifacts that the Philippines is received and used to aid validation procedures. Confirmation order, aid money is to complete the procedures, get money into accounting and budget levels.
4-Ministry of finance financial management unified State for all non-refundable aid from participating financial opinions in determining aid use advocates, project appraisal, the allocation of resources for the project, to study the proposed financial management mechanism , made the confirmation in accounting and aid budget, guide and check the actuator the mode of financial management, settlement of the project; instructions and check the unit performs the delivery of assets, supplies, funds which by the end of this project.
+ The Finance Department, accounting of the ministries shall assist the heads of ministries of finance management for the entire program, non-refundable aid project by the Ministry of industry, TW receiving and performing.
+ Department of finance pricing the province, central cities have a responsibility to help PPC, City Finance Manager for the entire project, programs, grants non-refundable due to local units to receive and execute.
5-the heads of the ministries, Chairman of the province, the city, the President of the Assembly, unions, mass organizations are responsible for organizing, guiding and checking on the financial management in the unit made the programs, projects in the scope of his management.
6-the Chairman of the program, the Director of the project, the head of the unit directly using the non-refundable aid is responsible before the law on the implementation of the right goals, objects and other commitments have scored in each of the programs and projects; accepted institutional financial, statistical and accounting Ordinance, accounting rules and accounting mode, the current audit mode of the State.
II/SPECIFIC RULES: A/Setup and GENERAL estimation.
Every year, the circular base estimate the State budget of the Ministry of finance; Based on the written commitment or agreement and plans to implement the program, project or delivery notification of aid governing body for the unit; Based on the implementation of the project in the year; Project estimating revenues, State budget expenditure on non-refundable aid and reciprocal capital (if any) along with the unit's budget estimates submitted to project administration and Finance Council: Agency-projects in the ministries sent the Finance Ministry's accounting , the industry.
-Project by the province, the city made send Department of finance pricing.
The central ministries and departments responsible for pricing financial General estimation thu, State budget expenditure on non-refundable aid and capital needs for the application (if any) in the estimation of annual budget Finance Ministry reports (management and receiving international aid) to General GOVERNMENT EXCESSIVE synthesis the Government report, the National Assembly for approval.
Estimates of revenue, State budget expenditure on non-refundable aid were established according to the content specified in the form attached to this circular.
Private estimates of the reciprocal capital (including the costs from the project to the receiving, shipping, storage of goods, equipment, costs of operating the project management ...) according to each type of capital (capital construction, administrative career ...) must match the content of the written commitment, agreement or the agreement and in accordance with the progress of each project. As for the projects in the fields of business, the project owner must use own resources or borrowers to meet capital needs for this application.
B/MADE TO RECEIVE AND MANAGE.
1/1.1/aid validation object to do aid certifications: all units, home projects, foreign aid money (even used the form of the State budget allocated or loans back).
1.2/scope of the non-refundable aid must do to confirm aid include: + goods, the transfer of aid equipment for units in the country through the import path according to the program, the project.
+ Goods, the equipment purchased in the water aid and then transferred to the unit according to the program, the project has been signed.
+ Goods, the equipment contained in the list of project aid, was carried on by professionals and by the foreign Party directly, but are committed to handing back to the unit after the end of the program, the project aid.
+ Humanitarian aid Goods due to the unilateral abroad send the in water.
+ Foreign currency or cash due to the aid deliveries for the domestic unit and directly used in the program, projects (including grants for activities the public service nature of project office under the stock levels have committed in the project documents); the monetary aid be allowed not according to predetermined project.
1.3/time and location confirmed: When it was announced, the aid money (quiz for the inbound delivery @ then after receiving the goods), the unit is responsible to one closer to confirmation procedures aid: + the Ministry of Finance (management and receiving international aid) in no. 4-Huy Phan Thiet – Hanoi.
+ Management and representatives of receiving international aid at 48-Way Pasteur-Danang city. + the Management Board representation and receiving international aid at 138-Nguyen Thi Minh Khai, District 3, Ho Chi Minh City.
1.4/certificate rules on aid: aid certifications are declare 5 a the same: keep unit 2 a to receive the goods, money and as a base to conduct the accounting; Management and receiving international aid keep 3 copies to save and transfer to the relevant management bodies. The case got a car or motorcycle, the unit must enumerate more 1 a confirmation of the aid to the registration procedures in the main public transportation agencies.
Sample confirmation money, aid is regulated uniformly attached to this circular. The unit can take back this form to declare the procedure.
1.5/procedure forms of aid: 1.5.1 confirm/validate the direct aid: is the form the unit to receive and use the right aid directly to confirm aid in one of the locations specified in section 1.2 above. This form applies to the following cases:-the unit directly to the central departments to manage forwarding or aid money.
-The subdivisions managed local receiving aid.
1.5.2/confirm indirect aid:

Form verification procedures by the Department of financial aid pricing the province, the city made. This form applies to cases receiving individual aid due to sponsor directly inserted in local units management. How to proceed as follows:-the unit when receiving individual aid, must immediately notify in writing to the Department of finance pricing (tracking and managing parts of the aid) aid organization unit name, and the specific uses of each of the funds to track and manage.
-The Department of finance is responsible for pricing the entire collection of records of individual grants this, examine and review the legality of the documents, established detailed according to the attached circular patterns. Three months later, the Department of finance pricing (tracking and managing parts of the aid) have the responsibility to establish a verified paper money (or goods) accompanying statement sent aid to one of the locations confirmed the Agency's aid management and receiving international aid stipulated above (nearest) to endorse aid for AIDS on.
-On the basis of the aid certificate has been completed, the Department of finance pricing the province, the city made the accounting on the local budget according to the provisions of this circular.
2/the documents necessary to confirm aid: 2.1 goods/aid:-program approval documents, project of the competent bodies.
-Project documents, programs, agreements, decrees, or the text of the agreement has been signed with foreign partners specify the category, quantity, type, and value of the goods the categories were approved.
-The text approved commercial contracts under the current regulations, with the commercial invoice (Invoice) and certificate of insurance (Insu rance Certìficate).
-Lading Ocean (Bill of lading) or AWB (Airway Bill).
-A detailed inventory (Packing List)/2.2 for aid money:-program approval documents, project of the competent bodies.
-Writing project, the program, the agreement, decree or the text of the agreement has been signed with the appendix to the official stating: the account of Exchange or money under the budget section of the program, projects.
-Certificate of the Bank or money transfer notice from the foreign countries on the amount received, with a demonstration planned to use the money source of funding.
2.3/The case of need for additional text:-for the long term, the national programme must contain the text to be signed formally every year with the specific regulations about the category, quantity, type of goods or currency funds as stated above.
-In case the documents signed are not clearly listed the categories of goods, the unit must have a specific number of justifications, or weight, the value of the goods is in aid of the total investment cost of the project and must be confirmed by the governing body. With respect to the goods subject to import bans comments agree with the text of the Prime Minister.
-Case of the change of the category or categories of commodities aid, changing the spending for the budget items of the project, they must have written approval of the Prime Minister or agency is authorized by the Prime Minister for approval.
-The case of the goods or the aid money (foreign currency or Vietnamese Dong) in the form of cash, cheque due to the unilateral aid sent the unit in water, not in the project has been approved, the unit only after receiving the written consent of the competent authority under decentralization in decision 80/CT on 28/3/1991 President of HĐBT (now Prime Minister). In this case, the documents necessary for the verification of aid include: + the text confirm or suggest sponsors.
+ Text allows receiving aid by competent bodies mentioned above.
+ Goods, need more invoices and paper report, a detailed inventory (Packing List).
-The case of a recipient unit instead of multiple units, the Unit received the replacement must have a specific division statement for each object and the paper the credentials of the units to be used for aid.
-Foreign party case purchase in the country for delivery to the unit used, the units should have the original invoice the seller's output votes cum by the Ministry of Finance released.
-The case for goods, the equipment contained in the list of project aid, are foreign experts directly carry on and use, but will be handed back to the unit after the end of the program, the project, the daily number of base units, have suggested text management and receiving international aid (according to the address specified above) to do certificate to receive aid.
-Case as soon the invoices, invoice, statement to get the goods (to slow), must have units of airport or transport unit. At the latest after 15 days from the day of confirmation, the unit must submit the missing text as specified above for the management and receiving international aid, or where the aid certificate granted.
-The case of the projects an loans, must have the deed or contract the guidelines of the loan from the investment Bureau system developer or authorized commercial banks.
2.4 confirmation/adjustment aid.
-Case of the real goods received have incurred excess disparity, missing or incorrect categories, incorrect prices have declared confirmed ... Unit shall send the minutes to the agency assessment did aid certification to review, adjust back confirmation within 30 days of the first confirmation.
-The case of the aid shipment with no currency conversion to integer value into cash, then the value to confirm aid, by the Management Committee and to receive temporary international aid calculated on the basis of the price of similar goods imported. Within 30 days of making the aid certificate, the unit shall send marginal a revalued for the Agency confirmed the aid to adjust aid certification for the unit. The Council identified by the governing body of the unit formed with the participation of representatives of the financial agency-the same level (with respect to aid for units in the district, the Township Manager, the Finance Department's representative-pricing the city, join the Council).
3/State budget accounting.
3.1/all non-refundable aid with money or artifacts, after completing the confirmation procedure must be aid full accounting on the State budget.
3.2/funds in aid projects, but by the foreign Party directly, such as payment expert, spent sightseeing, training, survey, internships abroad, payments are made in foreign countries without documents identifying the spending, accounting is not on the State budget.
3.3/value accounting on the budget level is the value of foreign currencies are converted into Vietnam Dong, calculated on the number of rows, the money was aid validation procedures. The exchange rate used to convert the buying rate is on by the Bank of foreign trade announced at the time of confirmation of the aid.
For goods purchased by foreign parties in the country delivered to units using the accounting value, is the price of the invoice export sales due to The financial issue.
3.4/time accounting: The accounting on the State budget sources of non-refundable aid is done immediately after the unit completes the confirmation procedure.
3.5/accounting forms to the State budget: 3.5.1, the projects in an allocated budget: 3.5.1.1/allocated investment capital construction:

The Ministry of finance or the Department of finance pricing the State accounting procedures as follows: + Record currency NSTW (Or NSĐP): Chapter 160 A (or 160 B), type 10, Clause 8 (or 9), 073, subsection 1 (or 2, 3) source of aid for investment in basic construction.
+ Ceasing construction of the advance through the total development investment Bureau (Bureau of investment or development). At the same time, the stars sent detailed units use the name and source of aid received to the total development investment Bureau (or investment Development Bureau) made the unit allocated for accounting and management under the mode of management of capital construction.
3.5.1.2/allocate funds administration career:-the case of the unit directly to the central departments to receive and use: the Ministry of finance accounting procedures as follows: + Record fall: Chapter 160 NSTW A, Type 10, Clause 8 (or 9), 073 Entry (or 074 075 076,,) and sub-section 1 (or 2, 3) worth of cargo , aid money to grantees.
+ Record genus NSTW according to chapter, section, paragraph, type and the corresponding subsection of the unit in the section table of contents GOVERNMENT EXCESSIVE spending. At the same time, the stars sent a notice browser y estimation for the Service and administrative career in the Finance Ministry to coordinate Financial management.
-Case of the subdivisions and local use: Department of finance pricing the State accounting procedures as follows: Write NSĐP: autumn Chapter 160 + B, type 10, Clause 8 (or 9), 073 Entry (or 074, 075, 076), subsection 1 (or 2, 3) source unit received the aid.
+ Record genus NSĐP by chapter, paragraph, section, category and sub-categories of corresponding units in the section table of contents GOVERNMENT EXCESSIVE spending. At the same time, the stars sent a notice browser y estimation for the units involved to coordinate management.
-The case of the funds have yet to identify the unit using: the Ministry of Finance (Ban QL & TNVTQT) is responsible for managing and recording procedures of the central budget revenues, and identify methods to use in accordance with the commitments, objectives agreed with the aid, the Authority decided to , then distributed to the units used and the procedures to allocate budget according to the rules above.
3.5.2/projects in the budget for the loan: the Finance Ministry (Ban QL & TNVTQT admit orders Ministers) signed the credentials for the total development investment Bureau or for commercial bank lending back on duty for enterprises using capital aid.
Perform accounting procedures as follows: + Record fall: Chapter 160 NSTW A, Type 10, Clause 8 (Or 9), 075, subsection 1 (or 2, 3) source of aid loans.
+ Record genus NSTW: Chapter 160 A, Type 10, paragraph 3, item 151 (or 152), the corresponding subsection. At the same time inform the General Directorate development investment or commercial banks to lend again, manage and recover the money loan budget.
4/the management and implementation of the accounting.
In the course of use of the aid, which must be reflected in timely, adequate sources of money, the received goods (in terms of both volume and value) on vouchers and bookkeeping in accordance with the provisions of the law on the State budget, accounting and Statistics Ordinance, the existing accounting attached to the decision No 1141 TC/QD/CĐKT on 1/11/1995 and no. 999 TC/QD/CĐKT on 2/11/1996 of the Ministry of finance.
4.1, some specific provisions in the accounting:-When receiving and using the aid must set up accounting, including the original vouchers and certificates from logging. The original voucher is the aid certificate was Ban QL & TNVTQT stamp non-refundable aid accompanied by relevant documents. Certificate from logging was created from original documents and original documents must be attached.
-The value of the source of the money, accounting aid goods on the bookkeeping of the unit is the value of the Dong in Vietnam have been identified on the aid certificate.
-The case of a recipient unit instead of many other units, the receiving unit instead of having to copy submitted for this unit receives sufficient aid accompanied by specific distribution plan and the mandate of the unit, in order to implement the base accounting.
-The case of the aid, worth of evidence base from the announcement officially confirmed the Agency's aid or financial authorities, the unit made the journal entry to adjust the value of receiving or use of funds on its books.
-The case of the unit being used to source non-refundable aid in form of goods, equipment ... but not yet handed ownership: during use, the unit must make a full accounting on the accounts in the balance of your account, at the same time reflected both on the associated external accounts balance sheet accounts to serve requests management. When the project ends and complete the delivery of the property, these units will only track the property belonged to their ownership on the accounts in the balance sheet accounts.
4.2/accounting sequence: The unit is receiving and using money, aid in the form of the budget allocated to perform accounting accounting mode system administration career, issued decision No. 999 TC/QD/CĐKT on 2/11/1996 of the Minister of finance.
The specific account is often related to the funds, accounting aid include:-TK 461: active funding sources-TK 462: funding the project-TK 441: funding the basic construction investment-TK 661, 662: operational Expenditure; genus project-TK 111, 112: cash; Bank deposits, Treasury-TK 152; 155: materials, tools; Products, goods-TK 211; 213: tangible fixed assets and intangible TK-241: basic building unfinished-TK 331:341-TK repayments: funding levels for the lower level-TK 466: funds that form fixed assets The accounting profession receive aid funding source is made according to the instructions in the diagram number 26 (for administrative career funding source) or a diagram of 34 (for funding the basic construction investment) attached to the decision on (schedule attached).
4.3/The other related management mode: 4.3.1/mode using aid money source:-all the expenditure operations and estimates must be based on the items that have been approved by funding agencies, not exceed agreed with the foreign.
-Case project documents are not sufficiently specific, then realized the need to base the terms of commitment with the base level of the foreign and domestic spending to genus.-in addition to the specific expenses were clearly in the project documents, not to be arbitrarily used aid money to source for any other purpose. The Director of the project or the superior Agency of direct management not reconcile funds aid between the unit, except with the written permission of aid organizations and project approval authority.
-Shopping mode, repair and construction: for the program, the project used the money to buy aid goods in the country must comply with the applicable regulations of the State.
-Cases of use of money, aid to investment in basic construction, repair, office buildings and other infrastructure works to tender or the tender as stipulated in Decree No. 43/CP 16/7/1996 of the Government and the accompanying Guide text.
4.3.2 property liquidation/aid:

-In the process of receiving the goods to implement the project, the project owner may petition the liquidation goods was too limited time of use according to the regulations, or has been damaged could not accommodate the project. The liquidation must be agreed in writing by the funding organization and the governing body of the project.
-The equipment from aid after being delivered to the units used are the property of the State, of responsible management unit under the mode of management and liquidation of assets in the current state. For the administrative divisions of the career, the disposal of assets from aid must comply with the provisions of the regulation handle without using the property and no longer be used in the administrative career attached to decision No. 1163-TC/QLCS on 21/12/1996 of the Minister of finance.
-The case of the receiving unit and the use of property from non-refundable aid sources in the form of loans, GOVERNMENT EXCESSIVE must be done properly the provisions on loans, the State's current pay.
C/reporting, settlement and DELIVERY: 1/five settlement and report the situation:-every year, based on the accounting mode State budget, circular tags window last year and revenue settlement reports, annual State budget of the Minister of finance and the instructions of the governing body , which use non-refundable aid established settlement currency of his budget (which includes both income aid) according to the prescribed schedule form send the superior authority to submit the financial Agency Council.
+ Ministry of Finance: investment development agency chaired the settlement review assessment of investment projects from the annual aid of the ministries TW as specified in circular No. 66/TC ĐTPT on 2/11/1996 of the Ministry of Finance shall guide the settlement of capital construction. Administrative career service host browser announcements general administrative expenditure settlement for the ministries TW including from sources of aid.
+ Department of finance pricing the province or city: chaired review of revenue settlement and use of annual aid of local units management.
-For the program, there is no difference between the project in the budget and duration, the balance on the account of the program, the project at the time of last year's budget was transferred the following year to perform next.
-Along with the establishment of the settlement last year, the unit used the same time aid must report the situation to receive and use aid resources under the form attachment send the Director General submitted to the governing body of the project. The governing body is responsible for general project the entire situation of receiving and use of the project delivery management domain financial agency according to the following rules: + projects in The central sector, posted on the Ministry's finance and accounting Service, the industry itself to General sent the Ministry of Finance (management and receiving international aid).
+ Local projects posted on the Department of finance pricing to General sent the Ministry of Finance (management and receiving international aid).
Reports to receive and use to reflect fully the regulatory requirements and on time (before the 15th of the first month of the budget). Violations of reporting (report on time and not full on-demand content), the Ministry of Finance (management and receiving international aid) will temporarily suspend the certification aid by subdivisions of the Ministry, local branches until receiving reports. (Sample attached report).
2/settlement project: at the end of the project, the project manager is responsible for reporting reception and settlement using aid resources are not refundable (even in the form of State budget allocations or loan back); the reciprocal capital settlement, the terms of the funding, and project management.
Finalization of the projects implemented in the form of the State budget allocated to the correct content and form (B01-H; BO2-H; BO3-H; FO2-1 h; FO2-2 h) guidance in decision No. 999 TC/QD/CĐKT on 2/11/1996 of the Ministry of Finance of capital construction investment and funds administration career. This whole project settlement after the Audit Agency was confirmed, the project manager is responsible for sending the prescribed the following: + The project to build Base: Send payment to the governing body (finance and Accounting Division) and the total development investment Bureau (if the project due to The , management) or investment Development Agency (if local project management) to the agency conducting the assessment and approval of settlement for the project.
+ Administrative career projects: Send payment to the governing body (finance and Accounting Division) and the Ministry of Finance (management and receiving international aid) or the Department of finance pricing (tracking and managing parts of the aid). Management and receiving international aid or aid monitoring division of the Department of finance pricing chaired the financial management Department, the industry participants are responsible for investigation and comments in writing this settlement before the approval authority.
-Where the project is invested by different sources, report to analyze the situation of receiving and use of each source of capital.
-The case of multiple units make each part of the project, each unit must also be part of the settlement, Project Director reports to the general settlement the whole project.
-The case of investment projects in several years, when the settlement project must be based on the guidelines of the Ministry of construction to convert the investment already made by using the price at the time of delivery commissioning, as the basis to determine the value of the property transferred.
-When the project ends that still admit capital source, the Project Director must report the right treatment approach with the governing body and the financial agencies track projects (as defined in the report). Financial institutions have a responsibility to consider and decide. Any use of this capital when no approved text direction use of financial authorities are in violation of the law on the State budget, will be revoked budget levels and handled according to law.
-Approving settlement projects completed to ensure compliance with the current regulations of the Ministry of finance.
3/delivered after the end of the project: 3.1/the project after the settlement has been approved to proceed immediately to the delivery of the property. The Council handed the property include: Project Manager as the President of the Council, representatives of the governing body of the project implementation unit and representatives of financial institutions Council is a member.
-The project of the Ministry of industry, TW managed, need the membership is representative of the Ministry of Finance (the financial sector management Department).
-In local projects, management needs to have members representing the Financial Facility pricing (The related management).
3.2/the Council handing aid assets base on settlement projects approved, proceed with the procedure of transferring the assets of the aid for the unit according to the current rules on the page level, handing over State assets.
3.3 projects are implemented in the form of State budget loan, get loan unit is responsible for arranging to return the source of capital and interest for the State budget in accordance with the provisions in the contract to receive debt relief.
III/terms ENFORCED: 1/this circular instead of circular No. 22TC/VT on 20/3/1995 and circular No. 87 TC/VT on 27/10/1994 of the Ministry of finance and has effect from the date of signing.

During the tutorial, check, supervise receiving and use of non-refundable aid, financial authority levels should resolutely handle or timely recommendations to the Ministry of finance and the legal authorities handle the case of violation of the financial management mode of State-aid sources are non-refundable.
2/In the implementation process, if there are problems, the ministries, the local unit, the project owners need timely reflection of the Ministry of Finance (management and receiving international aid) to research, resolve.