Thông tư 05/2014/TT-BTC quản lý sử dụng khoản thu quản lý chủ đầu tư dự án sử dụng vốn nhà nước

CIRCULAR

PROVIDING FOR THE MANAGEMENT AND USE OF REVENUES FROM PROJECT MANAGEMENT ACTIVITIES OF INVESTORS, PROJECT MANAGEMENT UNITS OF THE STATE BUDGET AND GOVERNMENT’S BOND -FUNDED PROJECTS

Pursuant to the Government’s Decree No. 60/2003/ND-CP dated 06/6/2003, detailing and guiding implementation of Law on state budget No. 01/2002/QH11;

Pursuant to Government’s Decrees: No. 12/2009/ND-CP dated 12/02/2009, on management of investment projects on the construction of works; No. 83/2009/ND-CP dated 15/9/2009, on amending and supplementing a number of Articles of Government’s Decree No. /2009/ND-CP dated 12/02/2009, on management of investment projects on the construction of works; No. 112/2009/ND-CP dated 14/12/2009, on management of work construction investment expenses;

Pursuant to Government’s Decree No. 43/2006/ND-CP dated 25/4/2006, providing for the right to autonomy and self-responsibility for task performance, organizational apparatus, payroll and finance of public non-business units;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated 23/12/2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of official dispatch No. 7092/VPCP-KTTH dated 11/9/2012 of Government’s Office on regulations on salary of project management units of the state budget-funded construction investment projects; official dispatch No. 10661/VPCP-KTTH dated 26/11/2012 of Government’s Office on regulations on finance autonomy applied to project management units of construction investment projects;

At the proposal of Director of Investment Department;

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Chapter 1.

GENERAL PROVISIONS

Article 1. Scope and subjects of regulation

1. Scope of regulation: This Circular provided for the management and use of revenues from project management activities of investors, project management units (hereinafter abbreviated to PMUs) of state budget and Government’s bond -funded projects.

2. Subjects of regulation: Investors, PMUs, organizations and individuals related to the management, use, inspection, examination, audit, and control over payment from revenues from project management activities of investors, project management units of state budget and Government’s bond -funded projects.

3. The Consultancy enterprises that perform contracts of project management consultancy signed with other investors and PMUs are not subject of regulation under this Circular.

Article 2. Revenues from project management

Revenues from project management of investors and PMUs include:

1. Revenues from expenses for project management, expenses for management over operations of planning elaboration, expenses for construction investment consultancy in total investment levels of projects assigned for management and implementation under decisions of competent authorities. These revenues will be included in investment expenses of respective projects. The collection level shall comply with current regulations on management of expenses for construction investment consultancy.

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3. Other revenues: Amounts from sale of bidding dossier and other lawful revenues (if any). These revenues will not be included in investment expenses of projects which they are assigned to manage. The specific collection levels shall not contrary to law.

Article 3. Classification of project management units

1. Group I: Being the investment project management units which are established under decisions of investors in order to manage one or several projects of investors and not eligible as Clause 2 this Article (hereinafter abbreviated to group-I PMUs).

2. Group II: Being management units of professional construction projects which are established under decisions of Ministers, Heads of ministerial-level agencies, Heads of other agencies at Central level, Heads of Governmental agencies, chairpersons of the provincial People’s Committees, chairpersons of district-level People’s Committees and Directors of the provincial Departments and sectors (hereinafter abbreviated to group-II PMUs) in order to manage many projects of investors, in areas or fields and have sufficient the following conditions:

a) Having the independent legal person status, strict apparatus organizations and organization of accounting in accordance with accounting law;

b) Being eligible of capability in project management, consultancy capability in investment and construction, issued decision on establishment and permission to supply services of investment and construction consultancy for other investors as prescribed by law on management of works construction investment projects;

c) Self-covering all operational expenses of units from expenses for project management, expenses for consultancy of construction investment of projects assigned for management; revenues from contracts of project management consultancy, contracts of construction investment consultancy for other investors and other lawful revenues;

d) Voluntarily making scheme and submit to competent authorities for consideration, decision on implementation of regulations on financial autonomy as prescribed in Government’s Decree No. 43/2006/ND-CP dated 25/4/2006, providing for the right to autonomy and self-responsibility for task performance, organizational apparatus, payroll and finance of public non-business units;

3. Investors and group-I PMUs shall make estimates, and final settlement of revenues and expenses as prescribed in section 1 Chapter II of this Circular. The group-II PMUs shall make annual estimates, and final settlement of revenues and expenses as prescribed in section 2 Chapter II of this Circular.

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Investors and PMUs shall comply with Circular guiding on accounting applicable to investors’ units; in which:

1. Revenues from project management and construction investment consultancy of projects they are assigned to manage under decisions of competent authorities shall be accounted in the construction investment funding of project.

2. Revenues from service supply through economic contracts and other revenues shall be accounted in revenues of PMUs.

Article 5. Transaction account

1. Investors and PMUs may open transaction account to reflect revenues and expenses involving project management in accordance with Law on state budget and relevant law. Investors, PMUs which manage many projects are entitled to open a general account at an agency paying investment funding in order to receive revenues from project management of all projects that they are assigned to manage.

2. Agencies paying investment funding shall pay expenses arising from project management under estimates already been approved by investors, PMUs, regulations on payment of investment funding, current regulations on financial management and specific provisions in this Circular.

3. PMUs that have service operations may open deposit account at banks or state treasuries to reflect revenues and expenses involving service operations.

Article 6. Implementation of duties with state budget

PMUs that have revenues from sale of bidding dossiers and consultancy services to supply for other investors and PMUs must register and pay sufficiently taxes, charges and fees; be exempted, reduced taxes as prescribed by current tax law.

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The procurement, management and use of assets in serve of project management shall comply with Law on managing and using state property and relevant law. Investors and group-I PMUs shall comply with regulations on management and use of state property at state agencies. Group-II PMUs shall comply with regulations on management and use of state property at public non-business units with financial autonomy.

Chapter 2.

SPECIFIC PROVISIONS

SECTION 1. FOR INVESTORS AND GROUP-I PROJECT MANAGEMENT UNITS

Article 8. Making the revenue and expenditure estimates of project management

1. Investors and PMUs that manage a project with total investment of less than or equal to VND 15 billion shall be not required to make and approve the revenue and expenditure estimates of project management; but they must comply with expense contents specified in Article 10 of this Circular and not in excess of the deduction norms under regulations.

2. Based on specific conditions of projects, investors shall decide on elaboration of and approval for a general estimate for both of investors and PMUs in using or elaboration of and approval for 2 revenue and expenditure estimates in project management separately for investors and PMUs to be convenient in use.

3. Grounds to make revenue and expenditure estimates of project management

a) Investment decision; decision on approving estimate; decision on establishment of PMUs;

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c) Regulations on current norms for deduction of project management expenses, investment and construction consultancy expenses of state budget funded projects;

d) The annual salary table of project management officers made according to the enclosed form No. 03/DT-QLDA, in which clearly stating list of officers directly joining in project management following 3 items: Officers enjoying salary from project, officers enjoying salary under contracts, part-time officers in project management.

dd) Current provisions on financial management applicable to state agencies and public non-business units;

e) Other necessary grounds of project.

4. Content of revenue and expenditure estimate of project management includes 02 parts: Revenue estimate and expenditure estimate.

Article 9. Content of revenue estimate

1. To determine revenue source which are deducted according to each project:

The determination of revenue sources deducted according to each project assigned to manage aims to record in the form No. 01(i)/DT-QLDA – revenue source calculation table according to project (enclosed) Form No. 01(i)/DT-QLDA is made separately for each project (i) running from 1 to n, specified as follows:

a) Base on the approved total project investment and norms for deduction of project management expenses or expenses for management of planning operation according to documents announced by competent agencies to determine expenses for project management or expenses for management of planning operation of project (symbolized as G_QLDA). In case where projects have no norm in documents of announcement or only doing investment preparations for project, deduction shall base on the estimate approved by the management level assigned such task. For ODA projects, if treaty of project has specified the funding for project management, to comply with treaty.

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c) Determine the specific expenses for works in project management expenses which investors and PMUs must hire consultants for performance (symbolized as G_TTV).

d) Funding for project management which investors and PMUs may use under each project during project management (symbolized as G_{QLDA (CDT)}) is determined according to the formula:

G_{QLDA (CDT)} = G_QLDA + G_TV - G_TTV

dd) Specific division: Part used by investor, part used by PMU. Rate of funding division corresponding to rate of assigning tasks and duties between investor and PMU, which is decided by investor after getting unified agreement with PMU on the basis of assigning task stated in decision on establishment of PMU or documents on assigning task.

e) Forecast allocation of project management expenses for years of project performance.

2. To make the revenue estimate of planned year according to the enclosed Form No. 02/DT-QLDA, in which clearly determines: The funding source forwarded from previous year, deduction source from projects they are assigned to manage, revenues from providing consultancy services after deducting the payable taxes (if any); total funding permitted using, cumulative funding which has been used in previous years, tentative used funding in the planned year, funding for use in following years.

Article 10. Content of expenditure estimate

Content of expenditure estimates for investors and PMUs is stated in form No. 04/DT-QLDA, including the following specific expenses:

1. Salaries:

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b) Increased incomes: Base on total funding for project management permitted using in year to make estimate and balance expenses under regulations; case of thrifty with other expenditures (other than salaries), after allocating sufficiently 18 expenses in estimate as prescribed in this Article, and ensuring to be proper with persons and benefits under regulations; investors and project management units may pay the increased incomes to persons who enjoying salaries from expenses for project management according to the adjustment coefficient as follows:

- For PMUs of the group-B and group-C works construction investment, it will not exceed 1.1 times of salary fund counted according to the basic wage level applicable to cadres, civil servants, public employees;

- For PMUs of the national important works construction investment and PMUs of works construction investment with group-A project management , it will not exceed 1.7 times of salary fund counted according to the basic wage level applicable to cadres, civil servants, public employees;

c) Investors, PMUs shall elaborate Regulation on paying the increased income in direction of attaching to volume and task of the assigned works, extent of finishing the work, ensure attraction of laborers with high qualification and reasonable correlation with salaries of cadres, civil servants in the same unit; report to the superior management agencies for decision or having written consent before issuing the Regulation.

2. Remunerations to pay to laborers under contract.

3. Salary-based allowances: position-based, area-based, attraction, working at night, extra-time work, hazard, danger, itinerant job, responsibility-based and allowances for part-time work involving project management, other allowances as prescribed by law.

a) For overtime-work allowances, they must comply with Labor Code on working time, break time and documents guiding implementation.

b) For allowances for part-time work involving project management:

- For cadres, civil servants, public employees who are assigned to do part-time work involving project management at a PMU, they will be enjoyed allowances for project management basing on the rate corresponding to the working duration at project. The level of monthly allowance for part-time work involving project management to an individual shall be 50% of month salary and salary-based allowances of such individual maximally.

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Persons who have enjoyed salaries as prescribed in Clause 1 this Article shall not be enjoyed allowances for part-time work as prescribed in this Clause

4. Bonuses: regular bonus and irregular bonus (if any), and expenses related to commendation. The expense levels of bonus to individuals and collectives shall comply with Government’s Decree No. 42/2010/ND-CP dated 15/4/2010, detailing implementation of a number of Articles of Law on emulation and commendation and Law amending and supplementing a number of Articles of Law on emulation and commendation. The level to set up the bonus estimate shall be 20% of total salary fund maximally according to grade, rank of number of cadres, civil servants, public employees in state payrolls and the approved annual remuneration as prescribed in Clause 1 Article 3 of Circular No. 71/2011/TT-BTC dated 24/5/2011 of the Ministry of Finance, guiding the deduction and setup, management and use of Fund for emulation and commendation according to the Government’s Decree No. 42/2010/ND-CP dated 15/4/2010, detailing implementation of a number of Articles of Law on emulation, commendation, and documents amending and supplementing (if any).

5. Collective welfare benefits: payments for paid leaves and other leaves according to regulations; regular and irregular difficulty allowances, medicines, periodical medical examination.

6. Contributions to: Social insurance, medical insurance, unemployment insurance (if any), trade union dues, and other deductions applicable to individuals salaried by projects under competent authorities’ decisions.

7. Expenses for services: charges for electricity and water, environmental sanitation, fuel, presumptive vehicles and other service charges.

8. Expenses for procurement of office supplies: office equipment, file cabinets, furniture, stationery, labor production, other.

9. Expenses for information, propagation, communication: Charges for telephone, post, facsimile, internet, propagation, advertisement, books, newspapers, documents involving management.

10. Expenses for conferences.

11. Payments for working-trip allowances.

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13. Expenses for outside visits: airfares, train/ship/vehicle fares, hire of transport means, meal and lodging payments, pocket money.

14. Expenses for inside visits: airfares, train/ship/vehicle fares, hire of transport means, meal and lodging payments, pocket money.

15. Expenses for asset repair.

16. Expenses for procurement of assets used in project management: Houses, means of transport, equipment for fire prevention and fighting, computer, software, official machinery and other assets.

17. Other expenses: Taxes, charges, fees, property and means premiums, receipt of guests, other.

18. Contingencies: Equal to 10% of estimate.

Norm of expenditure for expenses in this Article shall comply with current regulations applicable to state agencies and public non-business units.

Article 11. Evaluation and approval of revenue and expenditure estimates of project management

1. Investors shall evaluate and approve expenditure estimates of project management. In case where PMUs manage many projects for various investors, the investors directly establishing PMUs shall evaluate and approve the expenditure estimates of project management.

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a) Written request for approval; investment decision; decision on approving estimate of works; decision on establishment of PMU;

b) Table of counting revenue sources from project management made according to form No. 01(i)/DT-QLDA;

c) Estimate of project management revenues made according to form No. 02/DT-QLDA.

d) Annual salary table made according to form No. 03/DT-QLDA;

dd) Annual expenditure estimate of project management made according to form No. 04/DT-QLDA.

3. Content of evaluation of revenue and expenditure estimate of project management

a) Evaluation of jobs, calculation methods and conformity in allocation of funding sources in years in the table of revenue sources from project management made according to form No. 01(i)/DT.QLDA;

b) Evaluation of the conformity in annual estimate table of project management revenues made according to form No. 02/DT-QLDA;

c) Evaluation of the conformity of expenses in the estimates made according to form no. 04/DT-QLDA with current criteria, norms and financial regulations of the State.

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5. During use, investors, PMUs may proactively adjust and take responsibilities for adjustment to expenses in the approved annual estimate. Case of exceeding estimate, they must evaluate and approve adjustments, supplementations.

Article 12. Settlement of project management revenues and expenses

1. When ending budget year, not later than February 28 of next year, investors and PMUs shall make settlement reports of project management revenues and expenses in year according to form No. 01/QT-QLDA; get confirmation of payment agencies to do as basis for making the revenue and expenditure estimate of project management in last year; settlements are not required to be evaluated and approved.

2. Handling the annual surplus funding: For differences of revenue sources more than expenses, or expenses included in the approved estimates but not used entirely, may be forwarded to expenses made in following years; and summed in form No. 02/DT-QLDA (Section I- funding in last year forwarded) to set up estimate for next year.

3. When each project assigned to manage is finished, handed over and put into use, expenses for project management, expenses for management of the planning operation, expensed for construction investment consultancy of each project will be settled in accordance with the deduction level (rate %) or the estimate already been approved by competent authorities in total investment of project. Case of being assigned to manage one project, PMU must make settlement report of project management expenses enclosed with vouchers of expenditure under regulations together with settlement dossier of the finished project.

SECTION 2. FOR GROUP-II PROJECT MANAGEMENT UNITS

Article 13. Principles in executing the autonomy, self-take financial responsibilities

1. Finish the assigned tasks. For activities of providing services of construction investment consultancy, these activities must be consistent to the assigned functions and tasks, consistent to specialized ability and finance of units, not affect to their main tasks.

2. Implement disclosure, democracy as prescribed by law.

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4. Ensure benefits of state, rights and obligations of organizations and individuals as prescribed by law.

Article 14. Autonomy on use of financial sources

1. Financial sources of group-II PMUs are revenues specified in Article 2 of this Circular.

2. Base on the assigned tasks and ability of financial sources, for regular expenses specified at Clause 1 Article 15 of this Circular, Directors of group-II PMUs may decide some levels of expenses for management, expenses for professional activities more or less than the expenses specified by competent state agencies according to Regulation on internal expenditure.

3. Base on nature of work, Directors of group-II PMUs may decide methods of operation funding packages to each division, affiliated unit; decision on construction investment, procurement and overhaul of assets shall comply with current regulations.

Article 15. Content of expenses

1. Regular expenses include: Salaries; remunerations to pay to employees under contracts, salary-based allowances; bonus (regular and irregular bonus, if any); salary-based contributions, public services; office supplies; payment of information, propagation, communication; conferences; working-trip allowances; expenses for hire; expenses for visits; depreciation of fixed assets; repair of assets, taxes payable under law and other expenses under regimes.

2. Irregular expenses include: Expenses for fundamental construction investment, procurement of equipment, assets used for project management, overhaul of fixed assets; expenses for streamlining payroll under current regulations of State (if any) and other relevant expenses.

Article 16. Salaries, remunerations and incomes

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2. Increased incomes: State encourage PMUs in increasing revenues, thrift of expenses, streamlining payroll, increasing incomes for employees on the basis of finishing the assigned tasks, after fulfilling obligations with state budget; depending on result of financial operation in year, PMUs may decide total payment levels of the increased incomes in year to employees not exceeding 3 times of salary fund counted on the basic wage level applicable to cadres, civil servants, public employees.

Payment of incomes to employees in units shall comply with the principle: Persons who have high working efficiency contribute large part to increase of revenues and thrift of expenses will be paid more others. Directors of PMUs shall pay incomes in accordance with regulation on internal expenditure of their units.

When state adjusts regulations on salaries, increase the basic wage level; the rank-based and position-based salaries which are increased under regimes as specified by state shall be covered from financial sources of units by PMUs.

Article 17. Use of financial operation result in year

Annual, after covering expenses, paying taxes and other payable amounts under regulations, PMUs may use the difference of revenues more than expenses (if any) in the following order:

1. To set up Fund for development of activities: 10%;

2. To pay the increased incomes to employees;

3. To set up reserve fund for income stabilization (Directors of PMUs shall decide the levels of deduction and setup under regulations on internal expenditure of units.

4. Commendation fund, welfare fund. The levels of deduction and setup for 2 funds will not exceed average 3-month salaries, remunerations and increased incomes performed in year.

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1. Fund for operation development is used to supplement investment capital for construction of material facilities, procurement of equipment, working instruments, support for training and improving workmanship for officers and employees.

2. Reserve Fund for income stabilization used to pay in cases:

a) Advance payments for regular expenses when at beginning of year, plan on funding has not yet assigned, revenues have not yet had or estimate have not yet been approved. When plan on funding has not been assigned, estimate has been approved or having revenues, to refund to the reserve fund for income stabilization;

b) To ensure incomes for employees.

3. Fund of commendation is used to periodically or irregularly reward to collectives and individuals in and out units based on work efficiency and achievements contributing to activities of units. Directors of PMUs shall decide the bonus levels under regulations on internal expenditure of units.

4. Welfare fund is used to build, repair welfare works, pay for collective welfare activities of employees in PMUs; irregular difficulty subsidies. Directors of PMUs shall decide use of fund under regulations on internal expenditure of units.

Article 19. Provision on making and complying with revenue and expenditure estimates

1. Making the revenue and expenditure estimates of PMUs:

Annually, based on functions and tasks assigned by competent authorities, tasks of the planned year, current regimes of financial expenditure; based on result of service activities, status of revenue and expenditure in the last year; PMUs shall make the annual revenue and expenditure estimate in the planned year according to form No. 01(i), 02, 03/DT-QLDA, 05/DT-QLDA and send to the direct superior management agencies for the approval. The evaluation, approval of the revenue and expenditure estimate shall comply with Article 11 of this Circular; decision on approving the annual revenue and expenditure estimate of project management made according to form No. 02/QD-QLDA.

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a) For funding to pay for regular activities, during implementation, PMUs may adjust content of expenditure, groups, items of expenditure to be consistent to actual conditions of units, and send to superior management agencies and payment agencies where units opening accounts for monitoring, management, payment and final settlement. Expenses of estimate that have not yet been used or used partly may be forwarded to the next year for further use.

b) For funding to pay for irregular activities: When adjusting groups, items of expenses, tasks of expenditure, funding in the end of year that has not yet been used or used partly, shall comply with Law on state budget and the current guiding documents.

Article 20. Settlement of revenue and expenditure

1. Ending the planned year, PMUs shall make financial statements under regulations on accounting applicable to units of investors, and make settlement report of revenue and expenditure to submit to the direct superior management agencies for approval as basis to make estimate of next year.

Dossier of annual revenue and expenditure settlement includes:

a) Written request for approval of final settlement;

b) Annual revenue and expenditure settlement report made according to form No. 02/QT-QLDA;

c) Expenditure vouchers arising in year.

2. Verification of annual regular activity revenue and expenditure settlement:

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b) Comparison of figures in settlement reports of project management revenue and expenditure in the planned year made according to form No. 02/QT-QLDA with the approved or adjusted annual estimates, if any.

c) Verification of the legality and validity of expenditure vouchers in accordance with current regulations of State.

3. Decision on approval of annual revenue and expenditure settlement made according to the enclosed form No. 03/QT-QLDA.

4. When each project assigned to manage is finished, handed over and put into use, expenses for project management, expenses for management of the planning operation, expensed for construction investment consultancy of each project will be settled in accordance with the deduction level (rate %) or the estimate already been approved by competent authorities in total investment of project.

Chapter 3.

ORGANIZATION OF IMPLEMENTATION

Article 21. Responsibilities of relevant units

1. Responsibilities of investors and group-I PMUs:

a) To take all responsibilities for management and use of project management expenses.

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2. Responsibilities of directors of group-II PMUs:

a) To take responsibilities before the direct superior management agencies and take responsibilities before law for their decisions in exercising the right of financial autonomy of units.

b) To formulate plan to perform the regime of autonomy and self-responsibility under regulations and send it to superior agencies.

c) To formulate and organize implementation of regulation on internal expenditure like non-business units which self-finance operation specified at Decree No. 43/2006/ND-CP.

d) To organize implementation of the work of accounting, statistics, property management in accordance with law, reflect fully and timely revenues and expenditures of units in accounting books. To perform regulations on information regime, operational report of units in accordance with current regulations.

dd) Implement the regulation on democracy at grassroots, regulation on financial disclosure in accordance with current regulations.

3. Responsibilities of payment agencies

a) To take responsibilities for control, payment of the investment project management expenses in accordance with regulations on payment of investment budget, properly with the current financial management regulations of state and specific provisions in this Circular.

b) To take responsibilities for comparison and confirmation of funding which has been paid in year, funding which is residual under estimate in form No. 01/QT-QLDA the project management expense settlement report of investors, PMUs.

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a) Decision on implementation of regime on financial autonomy applicable to PMUs eligible for group II.

b) Regularly check management and use of investment project management expenses of projects financed by state budget under their management; have measures as prescribed by law to handle individuals and units committing violations in management and use of the investment project management expenses.

Article 22. Implementation provision

This Circular takes effect 45 days after the date of its signing and replaces Circular No. 10/2011/TT-BTC dated 26/01/2011 of the Ministry of Finance providing for management and use of project management expenses of investment projects financed by state budget, Circular No. 17/2013/TT-BTC dated 19/02/2013 of the Ministry of Finance amending Clause 1 Article 6 Circular No. 10/2011/TT-BTC dated 26/01/2011 of the Ministry of Finance providing for management and use of project management expenses of investment projects financed by state budget.

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Pham Sy Danh

ANNEX

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Form No. 01(i)/DT-QLDA

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
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……., date       month       year

TABLE OF CALCULATING REVENUES ACCORDING TO PROJECT

Investors:

PMU:

Project name:

Duration for project implementation: From month …….. year ………. to month …….. year ……….

Calculation unit: ...Vietnam dong

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Content of work, description

Result

I

Project management expense (or expense for management of  planning operations): (Phương pháp tính theo hướng dẫn của Bộ Xây dựng) (The calculation method as guided by the Ministry of Construction)

G_QLDA

II

Expenses for construction investment consultancy which is made by investor, PMU (if any)

(The calculation method as guided by the Ministry of Construction)

G_TV

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2

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III

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G_TTV

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2

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IV

Total funding levels used by investor, PMU.

(G_{QLDA (CDT)} = I + II - III):

In which:

- Investor use:

- PMU use:

G_QLDA (CDT)

Tentative allocation in years:

Year of Implementation

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Used by Investor (…Vietnam dong)

Used by PMU (…Vietnam dong)

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20...

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 Contingencies

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(Signature, full name)

HEAD OF UNIT

(Signature, seal, full name)

Form No. 02/DT-QLDA

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
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……., date       month       year

Estimate of project management revenues in 20….

Unit: (Investor/PMU name)

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No.

List of projects

Total used funding according to project

Cumulative funding already been used in previous years

 Funding estimated to use in the planned year

The remaining funding for use in following years

The amount

Rate (1) (%)

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3

4

5

6

7=3-4-5

Total

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100

I

Funding source in previous year forwarded

II

Source deducted from projects assigned management

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1

Project…

2

Project…

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3

Project…

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III

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1

Project…

2

Project…

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IV

Revenue source from consultancy service activities (if any) deducted the payable taxes

1

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2

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V

Revenue source from sale of bidding dossier and other lawful revenue source

Form maker

(Signature, full name)

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(Signature, full name)

HEAD OF UNIT

 (Signature, seal, full name)

Note:

(1) Rate (%) is equal to the tentative deducted amount of each project divided by total tentative deducted amounts for use in the planned year multiplied by 100%.

(2) During the course of implementation, if being assigned additional projects, investor/PMU shall make additionally this table, clearly stating date of making additionally, the amounts deducted from additional projects in order to perform management and re-determination of the deduction rate at column 6 for each project on the total tentative deducted amounts as basis for approving adjustment or supplementation of the annual estimate of project management expenses.

Form No. 03/DT-QLDA

UNIT NAME                                           -------

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……….., date       month       year     

SALARY TABLE OF YEAR …….

No.

Full name        

Grade code

Salary coefficient

Position-based allowance coefficient

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 Other allowance coefficient

Sum of coefficients

Salary and allowances of a month

Number of months

Salary and allowances of entire year

Allowance for doing part-time work

Coefficient

The amount

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3

4

5

6

7

8

9

10

11

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13

I

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Officers enjoyed salaries from project

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II

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Officers enjoyed salaries under project management contract

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Officers doing part-time project management

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Total

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Form maker

(Signature, full name)

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 (Signature, full name)

HEAD OF UNIT

(Signature, seal, full name)

Form No. 04/DT-QLDA

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
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……., date       month       year

Estimate of project management expenditure in 20….

Investor/PMU name:…………….

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No.

Content

The reporting year

Tentative expenditure level in the planned year

The approved estimate

Implementation

1

2

3

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5

Total

1

Salary

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1.1

Salary under the regime

1.2

Expenditure for Increased incomes

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2

Remuneration

3

Salary-based allowances

...

...

...

4

Bonuses

5

Collective welfares

...

...

...

6

Contributions

7

Payment for services

...

...

...

8

Expenditure for procurement of office supplies

9

Expenditure for information, propagation

...

...

...

10

Expenditure for conferences

11

Payments for working-trip allowances

...

...

...

12

Payments for rent

13

Payments for outside visits

...

...

...

14

Payments for inside visits

15

Expenses for asset repair

...

...

...

16

Expenses for procurement of assets used in project management

17

Other expenses

...

...

...

18

  Contingencies

Form maker

(Signature, full name)

...

...

...

(Signature, full name)

HEAD OF UNIT

 (Signature, seal, full name)

Form No. 05/DT-QLDA

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
---------------

……., date       month       year

Estimate of project management expenditure in year….

Investor/PMU name:…………….

...

...

...

No.

Content

The reporting year

Tentative expenditure level in the planned year

The approved estimate

Implementation

1

2

3

...

...

...

5

Total

I

Regular expenditure

...

...

...

1

Salary

1.1

Salary under the regime

...

...

...

1.2

Expenditure for Increased incomes

2

Remuneration

...

...

...

3

Salary-based allowances

4

Bonuses

...

...

...

5

Collective welfares

6

Contributions

...

...

...

7

Payment for services

8

Expenditure for procurement of office supplies

...

...

...

9

Expenditure for information, propagation

10

Expenditure for conferences

...

...

...

11

Payments for working-trip allowances

12

Expenditure for rent

...

...

...

13

Payments for outside visits

14

Payments for inside visits

...

...

...

15

Expenses for asset repair

16

Other expenses

...

...

...

17

 Contingencies

II

Irregular expenditure

...

...

...

1

Fundamental construction investment

2

Procurement of equipment, assets used in project management

...

...

...

3

Overhaul of fixed assets

4

Expenditure for streamlining payroll (if any)

...

...

...

5

Other expenses:

Form maker

(Signature, full name)

...

...

...

(Signature, full name)

HEAD OF UNIT

 (Signature, seal, full name)

Form No. 01/QD-QLDA

THE APPROVING AGENCY             ------

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
---------------

No.:         /QD-

……….., date       month       year   

...

...

...

DECISION

On approving the annual estimate of project management revenue and expenditure

HEAD OF THE APPROVING AGENCY

Pursuant to…………………

Pursuant to the Circular No. …… dated ………., of the Ministry of Finance,  providing for the management and use of revenues from project management activities of investors, project management units of the state budget and government’s bond -funded projects;

At the proposal of….

DECIDES:

Article 1. To approve the estimate of project management revenue and expenditure in year …….

Of investor (or project management unit)…….

...

...

...

Detailed as follows:

No.

Content

The amount (Vietnam dong)

1

2

3

A

REVENUE ESTIMATE

...

...

...

Total

1

Funding source in previous year forwarded

2

Source deducted from projects assigned management

...

...

...

Additional projects in year (if any)

4

Revenue source from consultancy service activities (if any) deducted the payable taxes

5

Revenue source from sale of bidding dossier and other lawful revenue source

B

...

...

...

Total

1

Salary

1.1

Salary under the regime

...

...

...

1.2

Expenditure for Increased incomes

2

Remuneration

3

Salary-based allowances

...

...

...

Bonuses

5

Collective welfares

6

Contributions

7

...

...

...

8

Expenditure for procurement of office supplies

9

Expenditure for information, propagation

10

Expenditure for conferences

...

...

...

11

Payments for working-trip allowances

12

Expenditure for rent

13

Payments for outside visits

...

...

...

Payments for inside visits

15

Expenses for asset repair

16

Expenses for procurement of assets used in project management

17

...

...

...

18

 Contingencies

Article 2. Investor, director of PMU and relevant units shall implement this Decision.

Receivers:
- Investor;                                                                                      - PMU… ;
- State Treasury where account is opened;                                - Archival:

HEAD OF UNIT

...

...

...

Form No. 02/QD-QLDA

THE APPROVING AGENCY       ------

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
---------------

No.:         /QD-

……….., date       month       year   

DECISION

On approving the annual estimate of project management revenue and expenditure

...

...

...

Pursuant to…………………

Pursuant to the Circular No. …… dated ………., of the Ministry of Finance, providing for the management and use of revenues from project management activities of investors, project management units of the state budget and government’s bond -funded projects;

At the proposal of….

DECIDES:

Article 1. To approve the estimate of project management revenue and expenditure in year …….

Of investor (or project management unit)…….

The approved estimate value is: ……………..Vietnam dong.

Detailed as follows:

No.

...

...

...

The amount (Vietnam dong)

1

2

3

A

REVENUE ESTIMATE

Total

...

...

...

1

Funding source in previous year forwarded

2

Source deducted from projects assigned management

3

Additional projects in year (if any)

...

...

...

Revenue source from consultancy service activities (if any) deducted the payable taxes

5

Revenue source from sale of bidding dossier and other lawful revenue source

B

EXPENDITURE ESTIMATE

...

...

...

I

Regular expenditure

1

Salary

1.1

Salary under the regime

...

...

...

1.2

Expenditure for Increased incomes

2

Remuneration

3

Salary-based allowances

...

...

...

Bonuses

5

Collective welfares

6

Contributions

7

...

...

...

8

Expenditure for procurement of office supplies

9

Expenditure for information, propagation

10

Expenditure for conferences

...

...

...

11

Payments for working-trip allowances

12

Expenditure for rent

13

Payments for outside visits

...

...

...

Payments for inside visits

15

Expenses for asset repair

16

Other expenses

17

...

...

...

II

Irregular expenditure

1

Fundamental construction investment

2

Procurement of equipment, assets used in project management

...

...

...

3

Overhaul of fixed assets

4

Expenditure for streamlining payroll (if any)

5

Other expenses:

...

...

...

Receivers:
- Investor;                                          
 - PMU… ;
- State Treasury where account is opened;                - Archival:

HEAD OF THE APPROVING AGENCY (Signature, seal, full name)

Form No. 01/QT-QLDA

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness
---------------

……., date       month       year

SETTLEMENT REPORT OF PROJECT MANAGEMENT REVENUE AND EXPENDITURE

...

...

...

Investor/PMU name:…………….

- Estimate is approved under Decision No……… date……….month……..year…………:

- The settlement funding in year:

- Funding forwarded next year:

Detailed as follows:

No.

Content

The approved estimate (Vietnam dong)

Request for settlement (Vietnam dong)

...

...

...

2

3

4

A

REVENUE SOURCE

Total

...

...

...

1

Funding source in previous year forwarded

2

Source deducted from projects assigned management

...

...

...

Additional projects in year

4

Revenue source from consultancy service activities deducted the payable taxes

5

Revenue source from sale of bidding dossier and other lawful revenue source

...

...

...

B

EXPENSES

Total

...

...

...

Salary

1.1

Salary under the regime

1.2

Expenditure for Increased incomes

...

...

...

2

Remuneration

3

Salary-based allowances

...

...

...

Bonuses

5

Collective welfares

6

Contributions

...

...

...

7

Payments for public services

8

Expenditure for procurement of office supplies

...

...

...

Expenditure for information, propagation

10

Expenditure for conferences

11

Payments for working-trip allowances

...

...

...

12

Expenditure for rent

13

Payments for outside visits

...

...

...

Payments for inside visits

15

Expenses for asset repair

16

Expenses for procurement of assets used in project management

...

...

...

17