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THE MINISTRY
OF FINANCE
THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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No.103/1999/TTLT/BTC-NN&PTNN
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Hanoi, August
21, 1999
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JOINT CIRCULAR
GUIDING THE MANAGEMENT, ALLOCATION AND ACCOUNT SETTLEMENT OF
THE FUND FOR THE NATIONAL PROGRAM ON CLEAN WATER AND ENVIRONMENTAL HYGIENE IN
RURAL AREAS
In furtherance of the Prime Minister’s Decision No.237/1998/QD-TTg of December
3, 1998 ratifying the national target program on clean water and environmental
hygiene in rural areas.
Pursuant to the Prime Minister’s Decision
No.531/TTg of August 8, 1996 on the management of the national programs
and Decision No.05/1998/QD-TTg of January 14, 1998 on the management of the national
target programs.
Pursuant to the Government’s Decree
No.87/CP of December 19, 1996 detailing the assignment of
responsibilities for the management, elaboration, execution and account
settlement of the State budget; and Decree No.51/1998/CP of July 18, 1998
amending and supplementing a number of Articles of Decree No.87/CP.
To enhance the financial management of the source of funds for the national
target program on clean water and environmental hygiene in rural areas, the
Ministry of Finance and the Ministry of Agriculture and Rural Development
hereby jointly guide the regulations on the management, allocation and account
settlement of budget funding for the national program on clean water and
environmental hygiene in rural areas, as follows:
I. GENERAL PROVISIONS
1. The program’s
funding sources:
- State budget capital (including loan capital
and aid)
- Other capital sources: capital mobilized from
people and capital of other economic sectors.
2. Investment principles:
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- The allocation of fund for the implementation
of the program must comply with the ratified project and based on the principle
of joint efforts made by the State and people.
- The annual allocation of fund for the program
must be based on the State budget’s
capability and other mobilization sources.
3. The fund for the national program on clean
water and environmental hygiene in rural areas must be managed to ensure that
it is used for the right purposes, right objects and in strict compliance with
the prescribed regime. All the reports and account settlements must comply with
the current provisions of law.
II. SPECIFIC PROVISIONS
A. EXPENDITURE CONTENTS AND
LEVELS
1. Expenditures from the source of non-business
funds:
1.1. Expenditure contents:
- Expenditure in support of the construction of
model hygienic toilets
- Expenditure in support of the construction of
animal farm and stable waste treatment models
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- Expenditure for the application of scientific
and technical advances to the program (if any)
- Expenditure for the management and direction
activities of the program management board.
1.2. Expenditure levels:
a/ Project on model hygienic toilets:
- The maximum level of the State’s support for a commune to materialize its
pilot-model project is VND100 million.
- The specific expenditure contents for a model
include:
+ Expenditure for the selection of the project
construction site, interviews and data gathering and processing;
+ Expenditure for leading technicians, with a
maximum level of VND200,000/month (26 days) each, for the days they are
personally involved in the direction of model construction (in cases they are
non-State employees and hired from outside). For officials who are on the State’s payroll, they shall enjoy the working travel
allowances according to the Finance Ministry’s
Circular No.94/1998/TT-BTC of June 30, 1998, which stipulates the
working travel allowances for State officials and employees on working trips
inside the country;
+ Expenditure for social campaigning and
technical guidance to people;
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+ Expenditure for construction materials
(cement, bricks, sand...) support for those people involved in the model
construction, which shall account for 70%-80% of the total fund for the model.
More concretely:
For households in 1,715 poor communes: The State
shall give a maximum of VND200,000 in support of each household. For other
areas: the maximum level of the State’s
support is VND150,000/household.
b/ Project on the construction of hygienic
animal farm and stable waste treatment models:
- The maximum level of the State’s support for a commune to materialize its
pilot-model project is VND100 million.
- The contents of expenditure for the model: are
the same as for hygienic toilet project model mentioned at Point a above. The
State’s financial support for
peasants’ households participating in the
model shall apply as follows:
+ For stables with 10 animals or less each: The
maximum level of the State’s support is
VND200,000/household
+ For stables and farms with more than 10
animals: The maximum level of the State’s
support is VND300,000/household
Where biogas facility is installed, an
additional support of VND100,000 shall be given to each household.
For households in 1,715 poor communes, the
support level shall be 20% higher than the above-said level.
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c/ Expenditure for mass media campaigning,
including broadcasting news on the mass media like radio, television,
newspapers and other means; printing professional materials, leaflets, posters
and films. The specific expenditure levels shall be based on the current
regulations.
d/ Expenditure for professional training,
including:
Expenditure for teaching materials for classes;
Expenditure for the payment of remuneration to
teachers and practice instructors, which shall respectively be VND20,000/period
and VND15,000/period at most;
Expenditure for the procurement of equipment and
materials for practice (if any);
Expenditure for the management of classes: for
drinking water, hall rental, and petrol for cars in service of the teachers’ and class managers’ traveling;
Expenditure in support of the trainees’ meals, accommodation and traveling during
the training period, as prescribed in the Finance Ministry’s Circular No.93/1998/TT-BTC of June 30,
1998 which stipulates the conference spending regime.
e/ Expenditure for application of scientific and
technical advances to the program (if any): On the basis of the results of
successful scientific research with regard to solutions and technologies to the
supply of clean water and environmental hygiene in rural areas, the program
shall apply technical advances through specific models, aimed at ensuring the
compatibility with the people’s economic
capability and conditions of each ecological region.
f/ Expenditure for the management and direction
activities of the program management board, including conferences, seminars,
inspection, direction, assessment, elaboration and plan protection, hiring of
the office staff (where there are not full-time staff), making of preliminary
and final reviews. The maximum expenditure shall not exceed 5% of the total
yearly non-business funding of the program, for the central-level program
management board, and not exceed 1% of the total yearly funding (including
non-business and capital construction investment funds) of the program, for the
program management board of a province or centrally-run city.
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2.1. Expenditure contents:
- Expenditure in support of the construction of
clean water supply projects
- Expenditure in support of waste water
treatment in traditional craft villages
- Planning and pre-investment capital
2.2. Specific expenditure levels:
2.2.1. Clean water supply projects:
a/ Concentrated water supply projects:
- The State shall provide partial support in
terms of cement, bricks, sand and equipment for head-waters project items,
water treatment stations and main water pipelines.
- The concrete support levels shall be as
follows:
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As for high mountainous and island areas as well
as areas of 1,715 poor communes, the State shall support such a village
(hamlet) project with level of no more than 60% of the value of projects
already ratified by the competent level but the maximum support level shall not
exceed VND150 million.
+ For concentrated water supply projects of
artesian system (applicable only in high-mountain regions): The State shall
render support with a level of no more than 90% of the value of the projects
already ratified by the competent level, but the maximum support level shall not
exceed VND100 million/a village (hamlet).
Basing themselves on the above-said levels of
support for each village (hamlet), the ministries, branches and People’s Committees of the provinces and
centrally-run cities shall ratify the levels of support for inter-village
(hamlet) and inner-commune projects in conformity with their sources of funds
allocated annually.
b/ Scattered water supply projects:
- The State shall support poor people and
families entitled to social policies as well as households in 1,715 poor
communes, high-mountain and island areas.
- The State shall provide partial support in
terms of supplies such as plastic pipes, hand-pumps, cement and rain
water-gutters, depending on each type of water supply, project.
- The specific support levels shall be as
follows:
+ For bore wells of small diameter: The maximum
level of the State’s support is
VND300,000/household (for high-mountain areas, islands and 1,715 poor communes,
such level shall be VND500,000/household)
+ For dug wells: The maximum level of the State’s support is VND100,000/household (for
high-mountain areas, islands and 1,715 poor communes, such level shall be
VND200,000/household)
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2.2.2. Project of the treatment of waste from
traditional craft villages:
- Contents of support: The State shall provide
partial support in terms of construction materials like cement, bricks and sand
for groups of waste treatment projects or main conductive canals and
facilities.
- Concrete levels of support: The State shall
provide support with a level of no more than 40% of the value of the project
already ratified by the competent level, which, however, must not exceed VND80
million for each village (hamlet).
Basing themselves on the above-mentioned support
level for each village (hamlet), the ministries, branches and People’s Committees of the provinces and
centrally-run cities shall ratify the levels of support for inter-village
(hamlet) and inter-commune projects so that they are implemented in conformity
with their sources of fund allocated annually.
2.2.3. Planning and pre-investment capital: The
State shall allocate this capital according to projects and economic-technical
feasibility studies already ratified by the competent level.
For clean water supply projects funded by
foreign investors with concrete contents and addresses, the fund shall be
allocated according to the ratified projects.
B. MANAGEMENT OF THE PROGRAM’S FINANCIAL SOURCES
1. Drawing up cost estimates and allocating
funds:
- Annually, on the basis of the Prime Minister’s Directive(s) on the elaboration of
socio-economic development plans and the Finance Ministry’s circulars guiding and assigning checking
numbers on the State budget expenditure estimates, the Ministry of
Agriculture and Rural Development (the program managing agency) shall allocate
the checking numbers to the ministries, branches and localities then sent a
report thereon to the Finance Ministry and the Ministry of Planning and
Investment for a sum-up and submission to the National Assembly Standing
Committee and the Government for ratification, then notify the spending tasks
to the ministries, branches and localities.
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- On the basis of the provisions of the Finance
Ministry’s Circular
No.103/1998/TT-BTC of July 18, 1998 guiding the assignment, elaboration,
execution and account settlement of the State budget and the current spending
regime, the units entitled to the program fund shall draw up the detailed
estimates according to the expenditure contents and the State budget contents
then send them to the Ministry of Agriculture and Rural Development (the Office
of the Central Board for Program Management), the Finance Ministry, the Central
State Treasury and the project management board (for fund of the ministries and
branches) and the provincial/municipal Finance-Pricing Departments, State
Treasuries and Agriculture and Rural Development Departments (for program funds
under the local management).
The Finance Ministry, the provincial/municipal
Finance-Pricing Department shall have to examine the estimated expenditure
contents of the units and, if deeming that such estimates are wrong or unsuitable,
request the former to make adjustment thereto.
The assignment of estimates to the dependent
estimate-drafting units must ensure the conformity with the total and specific
expenditures, according to the assigned expenditure contents.
As for the sources of funding for investment in
capital construction, the estimate making shall comply with the current
regulations on capital construction investment.
2. Allocating fund:
a/ For non-business funding sources:
- At the central level: Basing themselves on the
assigned annual estimates, the units directly involved in the program shall
draw up the quarterly expenditure estimates, divided for months and according
to the expenditure contents, then send them to the higher-level management
agency and the treasury of the locality where such units conduct their
transaction activities. The higher-level management agency shall make a sum-up
of the estimates and send it to the Finance Ministry, which shall serve as
basis for fund allocation and expenditure control as prescribed. The Finance
Ministry shall directly assign the expenditure quotas to the ministries,
branches and central-level agencies involved in the program, according to the
estimates and the task performance schedule.
- At the local level: Basing themselves on the
assigned budget estimates, the units directly involved in the program shall
draw up the quarterly expenditure estimates, divided for months and according
to the expenditure contents, then send them to the local program management
agency, which shall make a sum-up thereof and send it to the
provincial/municipal Finance-Pricing Department and the treasury of the
locality where the units conduct their transaction activities (in cases where
the program’s fund is allocated through
the program management agency); or to the provincial/municipal
Finance-Pricing Department, the program management agency and the treasury of
the locality where the units conduct their transaction activities (in cases
where the fund allocation is made directly to the units involved in the
program), which shall serve as basis for the fund allocation according to the
estimates and the task performance schedule already ratified by the competent
level, and for the expenditure control as prescribed. The Finance Ministry
shall grant the quota assignment to the provincial/municipal Finance-Pricing
Department in order to perform the program’s
tasks which fall under the local responsibilities.
b/ For capital construction investment sources:
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- At the local level: The Finance Ministry shall
authorize the provincial/municipal Finance-Pricing Departments to transfer
capital to the Investment and Development Departments so that the latter shall
allocate and make account settlement with the units according to the regulation
on the capital construction investment management.
3. Inspection and account settlement of
expenditures:
- On the inspection: The Ministry of Agriculture
and Rural Development and the Management Board of the National Program on Clean
Water and Environmental Hygiene in Rural Areas shall coordinate with the
finance agencies in regularly or extraordinarily inspecting the observance of
the State’s policies and regimes on the
use of funds at both the central and local levels.
- On the account settlement: The units that use
the fund of the national program on clean water and environmental hygiene in
rural areas shall have to make (quarterly and annual) reports on the use and
account settlement of the program’s fund
in strict compliance with the accounting regime set for the
administrative and non-business units, issued together with the Finance Minister’s Decision No.999/TC-QD-CDKT of November
2, 1996 as well as the regime on account settlement report provided for in the
Finance Ministry’s Circular
No.103/1998/TT-BTC of July 18, 1998.
III. ORGANIZATION OF
IMPLEMENTATION
1. The units involved in the implementation of
the program on clean water and environmental hygiene in rural areas shall have
to use the program’s fund for the right
purposes, right objects and in strict compliance with the regime
prescribed in this Circular as well as the other current provisions of law; and
make periodical (quarterly, annual) reports on the use of fund to the project
management agency as well as the finance agency of the same level.
2. The
ministries, branches and central-level agencies involved in the program shall
have to inspect their subordinate bodies in the observance of all regulations
on financial management and periodically (quarterly and yearly) report to the
Ministry of Agriculture and Rural Development and the Finance Ministry on the
task performance tempo as well as the sum-up situation of the use of the
programs fund.
At the
local level: The provincial/municipal program steering boards shall urge and
inspect the units involved in the program to fully comply with the regulations
on financial management and periodically (quarterly and yearly) report to the
People’s Committees of the provinces and centrally-run cities, the
Ministry of Agriculture and Rural Development (the Central Board for Management
of the Program on Clean Water and Environmental Hygiene in Rural Areas) and the
Finance Ministry on the assigned task performance tempo as well as the sum-up
situation of the use of fund for implementation of the program.
3. The Ministry of Agriculture and Rural
Development, the Central Board for Management of the Program on Clean Water an
Environmental Hygiene in Rural Areas shall have to urge and inspect the
ministries, branches and localities involved in the program in the
implementation of all regulations on financial management, coordinate with the
Finance Ministry and the Planning and Investment Ministry in regularly or
extraordinarily examining the results obtained in the implementation of the
program in terms of its contents and tempo by the ministries, branches and
localities, and periodically (quarterly and yearly) report to the Finance
Ministry and the Planning and Investment Ministry on the implementation tempo
as well as the use of fund for the whole program.
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In the course of implementation, if any problems
arise, the concerned units are requested to report them to the Ministry of
Agriculture and Rural Development and the Ministry of Finance for study and
appropriate amendments and/or supplements thereto.
FOR THE
FINANCE MINISTER
VICE MINISTER
Nguyen Thi Kim Ngan
FOR THE
MINISTER OF AGRICULTURE AND RURAL DEVELOPMENT
VICE MINISTER
Nguyen Thien Luan