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THE
MINISTRY OF FINANCE
THE MINISTRY OF PUBLIC HEALTH
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
44/2002/TTLT/BTC-BYT
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Hanoi,
May 08, 2002
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JOINT CIRCULAR
GUIDING THE MECHANISM FOR FINANCIAL MANAGEMENT OF THE RURAL
HEALTH PROJECT (USING LOAN CAPITAL OF THE ASIAN DEVELOPMENT BANK)
Pursuant to the Government's
Decree No.17/2001/ND-CP of May 4, 2001 promulgating the Regulation on management
and use of official development assistance sources;
Pursuant to the Government's Decree No.52/1999/ND-CP of July 8, 1999
promulgating the Regulation on Investment and Construction Management and
Decree No.12/2000/ND-CP of May 5, 2000 amending and supplementing a number of
articles of Decree No.52/1999/ND-CP of July 8, 1999;
Pursuant to the Government's Decree No.90/1998/ND-CP of November 7, 1998
promulgating the Regulation on management of foreign loans and repayment of
foreign debts;
Pursuant to the Prime Minister's Decision No.664/QD-TTg of May 30, 2001
ratifying the rural health project using loan capital of the Asian Development
Bank;
Pursuant to capital borrowing agreement (No.1777-VIE (SF) of August 1, 2001)
between the Socialist Republic of Vietnam and the Asian Development Bank (ADB);
The Finance Ministry and the Health Ministry hereby jointly guide the
mechanism for financial management of the rural health project as follows:
Section I.
GENERAL PROVISIONS
1.
Abbreviations and term interpretation:
In this Circular, the following
word phrases shall be construed as follows:
1.1. ADB: Asian Development Bank
1.2. HI: Health Insurance
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1.4. Agency managing the rural
health project: The Health Ministry.
1.5. International
organizations:
- WHO: World Health Organization
- UNICEF: United Nations
Children’s Fund
- UNFPA: United Nations Fund for
Population Activities
1.6. The rural health project is
the project with investment made under the project-approving Decision No.664/QD-TTg
of May 30, 2001 of the Prime Minister.
1.7. ANB: Administrative and
non-business
1.8. PC: People’s Council
1.9. L/C: Letter of Credit
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1.11. SB: State Budget
1.12. LB: Local budgets of the
provinces covered by the project.
1.13. CB: Central Budget.
1.14. PMU/ADB : The Central
Project Management Unit
1.15. PPMU: The Provincial
Project Management Unit.
1.16. C: Central
1.17. F-A: Finance-accounting.
1.18. FA: Fixed assets
1.19. EF : External finance
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1.21. USD : United State Dollar
1.22. VND: Vietnam dong
1.23. CC: Capital construction
2. Management
principles:
2.1. Funding and capital-using
structure
The total funding and
capital-using structure are prescribed in Decision No.664/QD-TTg of May 30,
2001 of the Prime Minister ratifying the rural health project, ADB capital-
borrowing agreement No.1777-VIE (SF) of August 1, 2001 and written commitments
to provide non-refundable aid. The rural health project has access to the
following capital sources:
- Capital borrowed from the ADB.
- Non-refundable aids of
international organizations.
- Vietnam’s reciprocal capital,
including CB and LB of the provinces covered by the project.
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2.3. The capital sources of the
rural health project shall include CC investment capital and ANB capital. The
management and use of capital for the project must comply with the commitments
in the capital borrowing agreement, the regulations of the ADB and current
regulations of Vietnam on the management and use of CC investment capital and
ANB capital.
2.4. The Health Ministry shall
have the responsibility to direct the use of capital for the right purposes and
in accordance with the contents of the ratified project as well as the
commitments in the capital borrowing agreement signed with the ADB, the written
aid commitments signed with international organizations, relevant documents
accompanying these agreement and the current regulations of Vietnam.
2.5. The distribution of the
project’s spending contents being the CC investment capital or ANB capital must
comply with the provisions in Decision No.664/QD- TTg of May 30, 2001 of the
Prime Minister ratifying the rural health project, including:
a) Spending on investment in CC:
- Upgrading as well as making
investment in the capital construction of, 212 health establishments (13
prophylactic medicine centers, 13 health communication and education centers,
13 regional general hospitals, 74 district health centers and 99 regional
general consultation clinics).
- Providing medical instruments
and equipment for 212 health establishments mentioned above.
b) ANB spending:
- Office equipment and utensils
- Transport and travel means
(including 14 automobiles).
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- Consultancy services.
- Training and teaching stuffs.
- Information and communication
activities.
- Community activities
- Research, supervision and
evaluation.
- Operation and maintenance.
- Project staff.
For the reserve funding: It must
used based on the specific spending contents CC investment expense or ANB
expense.
2.6. The provinces participating
in the project shall have to arrange enough reciprocal capital for the project
from the provincial budgets in order to realize the approved project contents.
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In the course of implementation,
the service bank shall enjoy service charges for each arising operation
according to the charge table prescribed by the Bank in accordance with the
State Bank’s regulations on collection of charges for via-bank payment services.
The above-mentioned service charges shall be accounted into the total
investment amount of the project.
2.8. The PMU/ADB and PPMUs are
entitled to use the arising interest amount on the advance accounts of their
levels to pay the banking service charges and the remaining interest amounts
shall be monthly paid into the SB. Where the interest amount is not enough for
payment of banking service charges, the PMU/ADB and PPMUs shall sum up the
deficit amount into the reciprocal capital plan and use the reciprocal capital
for the payment of banking service charges.
Section II.
SPECIFIC PROVISIONS
1. Planning
the capital for the project:
In July every year, according to
the regulations on elaboration and consideration and approval of State Budget
estimates, the PPMUs and PMU/ADB must elaborate plans on capital for the
project:
1.1. Responsibility of the
PPMUs:
To elaborate project's capital
plans to be executed in their respective localities according to the spending
contents and structure of the capital sources of the project, already
determined in the investment decision of the Health Ministry and the borrowing
agreement under the guidance of the PMU/ADB.
The contents of the capital plan
shall include: the plan on ADB capital, aid capital (if any) of such international
organizations as WHO, UNICEF, UNFPA; the plan on reciprocal capital rests with
the responsibility of the LB the Prime Minister’s Decision No.664/QD-TTg of May
30,2001 approving the rural health project and other sources (if any) detailed
according to work items and to the nature of the source of used capital (CC
investment capital, ANB capital) according to specific forms provided for in
Appendix 1* to this Circular and sheet explaining in detail the demands of
capital for project items.
The capital plans drawn up by
the PPMUs must be sent to provincial functional agencies (the provincial
Services of Planning and Investment, the provincial Services of Finance and
Pricing) to sum up reports to be submitted to the agencies competent to approve
the plans on reciprocal capital for the project in the provincial budgets, and
at the same time to PMU/ADB (before July 30) for synthesizing the common
capital plan of the entire project.
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In early July every year, the
PMU/ADB shall issue documents guiding the project provinces to elaborate the
capital plan for the upcoming year.
At the end of July, it shall sum
up the common capital plan for the whole project, including : The ADB capital
plan, the aid capital of WHO, UNICEF, UNFPA, the reciprocal capital allocated
by the Central Budget, the reciprocal capital balanced by localities themselves
and other capital sources (if any), detailed according to work items, the
nature of the used capital (CC investment capital, ANB capital), according to
the forms provided for in Appendix 1 to this Circular and the sheet explaining
in detail the demands of capital for project items. These capital plans shall
be synthesized into the capital plan of the Board for Management of the health
projects before being incorporated in the general budget estimate of the Health
Ministry, which is sent to the Planning and Investment Ministry and the Finance
Ministry for submission to the Government then the National Assembly for
approval.
2. Plan
approval, notification: After being assigned capital plans by the Government:
2.1. The Health Ministry shall
allocate capital plans assigned to the project, including the reciprocal
capital, borrowed capital, aid capital according to expenditure items and the
nature of the capital sources (ANB or CC investment). The decision on
allocation of capital plans to the project must also be sent to the Planning
and Investment Ministry and the Finance Ministry in order to effect the
allocation of reciprocal capital and monitor and control the use of borrowed
capital.
2.2. The provincial People’s
Committees shall allocate the capital plans regarding the reciprocal capital
portion, to project activities in their respective provinces. The decisions on
allocation of reciprocal capital plans of the provinces shall be sent to the
provincial Services of Finance and Pricing, the provincial Treasuries and also
to the PMU/ADB.
3. Opening
accounts:
3.1. The PMU/ADB may open the
following accounts:
a) At the service bank:
- USD advance account bearing
the project name to receive the source of capital borrowed from the ADB.
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- A deposit account in order to deposit
amounts collected at the project such as the proceeds from the sale of bidding
dossiers, the bid guarantee money, the contract-performance underwriting
money,...
b) At the State Treasury where
transactions are conducted
A limit account to receive reciprocal
capital allocated by the CB for the project activities.
3.2. The project provinces may
open the following accounts:
a) At the provincial branches of
the project-servicing bank:
- A provincial VND advance
account to receive the ADB advance capital transferred by the PMU/ADB.
- A deposit account to deposit
amounts collected at the project: The proceeds from the sale of bidding
dossiers, the bid- guarantee money, the contract-performance underwriting
money, the money contributed by the beneficiaries (if any).
b) At the provincial State
Treasuries:
- An investment capital payment
account to make the payment of CC investment reciprocal capital of the project.
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4. Management
and allocation of reciprocal capital:
The allocation and use of
reciprocal capital shall comply with the domestic current regulations in
compatibility with the tempo of withdrawing borrowed and aid capital of the
project.
4.1. Reciprocal capital for
investment in construction:
Based on the reciprocal capital
budget estimates already approved by competent authorities, the provincial
Finance- Pricing Services shall transfer the reciprocal capital for investment
in CC to the PPMUs through the provincial State Treasuries according to the
current regulations on management and allocation of construction investment
capital.
4.2. The ANB reciprocal capital
Based on the reciprocal capital
estimates already approved by competent authorities and the tempo of borrowed
capital disbursement, the Finance Ministry shall notify and transfer the ANB
reciprocal capital to the Health Ministry. The Health Ministry shall allocate
reciprocal capital to the PMU/ADB for execution of the project in accordance
with the tempo of withdrawing borrowed capital.
The Finance- Pricing Services of
the project provinces shall transfer the allocated reciprocal capital to the
PPMUs (for spending contents covered by the provincial budget) according to the
approved estimates for project execution in conformity with the percentage of
borrowed capital payment prescribed in the borrowing agreement.
5. Management
of capital withdrawal, allocation for payment of borrowed capital of ADB:
All procedures and formalities
for withdrawing payment capital from foreign countries and from advance
accounts shall comply with the current regulations of the Finance Ministry, the
documents guiding the Government’s Decree No.17/2001/ND-CP of May 4, 2001
promulgating the Regulation on management and use of official development
assistance sources and comply with the disbursement principles of ADB.
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The payment from the source of
borrowed capital of ADB must strictly conform to the percentage of donation for
each project item already stipulated in the borrowing agreement and legal documents
of the project.
A. Withdrawal of payment capital
via advance accounts:
A1. First withdrawal of capital
into the central advance account:
Based on the limit of the
advance account already stipulated in the borrowing agreement of USD 3,000,000
(three million USD), the PMU/ADB shall forward the following documents to the
Finance Ministry (the External Finance Department):
- The written request for
capital withdrawal
- The written application for
capital withdrawal and the copies made according to set forms of ADB, clearly
stating the spending plan in 6 months to come.
Within 5 working days after
receiving the complete and valid dossiers, the Finance Ministry (the External
Finance Department) shall send the written approval of the capital withdrawal
request to the PMU/ADB and the service bank. Within 2 working days after
obtaining the opinion of the Finance Ministry, the service bank shall together
with the PMU/ADB sign the capital withdrawal application and send it to the
ADB. The ADB shall consider and approve it, then transfer the money into the
central advance account.
A2. The first withdrawal of
capital into the provincial advance accounts:
The Health Ministry and the
Finance Ministry shall uniformly determine the ceiling level on the provincial
advance accounts with a Vietnam dong amount of VND 500,000,000.
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A3. Payment from the central
advance account:
Upon a request for payment to
contractors, goods suppliers and/or consultancy service providers, or for the
regular expenditures of the PMU/ADB, after conducting pre-acceptance tests,
examining volumes and vouchers accepting the payment strictly according to
current regulations and calculating the amounts to be paid with ADB capital
source according to prescribed rates, the PMU/ADB shall propose the service
bank to deduct money from the central advance account for payment to the
beneficiaries.
Within 5 working days after
withdrawing capital from the advance account for payment, the PMU/ADB shall
send the payment dossiers and vouchers according to current regulations to the
State Treasury where transactions are conducted for the Treasury to control
expenditures as prescribed. Within 5 working days, based on the results of
control of dossiers and vouchers, the State Treasury shall certify the volume
of work already completed and eligible for payment on the rate card or the
payment list or the advance payment request (according forms set by the State
Treasury), and pay the reciprocal capital amount (if any).
In cases where payment is made
for lump-sum payment contracts or for the last time for contracts, the PMU/ADB
shall send the prescribed dossiers and vouchers to the State Treasury for
examination and certification of dossiers eligible for payment, before making
payment to the beneficiaries.
Within 5 working days as from
the date of receiving the complete and valid dossiers and vouchers, the State
Treasury shall examine the dossiers, certify the volume of work already
completed and eligible for payment (and at the same time pay the reciprocal
capital amount, if any). Based on the certification by the State Treasury, the
PMU/ADB shall request the service bank to make payment from the central advance
account to the beneficiaries.
The rate card or the payment
list, which is certified by the State Treasury, shall serve as one of the bases
for the PMU/ADB to carry out the procedures to supplement the central advance
account.
A4. Payment from the provincial
advance accounts:
Upon a request for payment from
the provincial advance account in order to spend on activities of the project
executed by the province, the concerned PPMU shall send to the provincial State
Treasury the dossiers and vouchers for controlling expenditures, including:
- The written request for
payment.
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Within 5 working days as from
the date of receiving the complete and valid dossiers, based on the results of
controlling the dossiers and vouchers, the provincial State Treasury shall
certify the volume of work already completed and eligible for payment on the
rate card or the payment list or the advance payment request (according to
forms set by the State Treasury), and at the same time pay the reciprocal
capital amount (if any).
The PPMU shall send to the
service-bank branch the payment request enclosed with the rate card or the
payment list or the advance payment request, with certification by the
provincial State Treasury for deduction of money from the provincial advance
account to pay to the beneficiaries.
The rate cards, the payment
lists with certification by the provincial State Treasury shall serve as one of
the bases for the PPMUs to carry out the procedures to supplement the
provincial advance accounts and at the same time as basis for the PMU/ADB to
carry out the procedures to supplement the central advance account.
A5. Supplementing the central
advance account:
The principle for withdrawing
capital to supplement the advance account is the principle of actual expenditure.
The project can only withdraw capital to supplement amounts actually paid.
Monthly or when the central
advance account has already spent 20% of the prescribed ceiling level, the
PMU/ADB may withdraw capital to supplement the central advance account.
To withdraw capital for
supplementation of the advance account, the PMU/ADB shall send the following
documents to the Finance Ministry (the External Finance Department):
- The written request for
withdrawal of capital to supplement the advance account.
- The capital withdrawal
application and the vouchers, copies of the lists according to the ADB’s
regulations.
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- The copy of the list of
advance accounts made by the service bank.
Within 5 working days as from
the date of receiving the complete and valid dossiers, the Finance Ministry (the
External Finance Department) shall send the written approval to the PMU/ADB and
the service bank.
Within 2 working days after
obtaining the opinion of the Finance Ministry, the service bank shall together
with the PMU/ADB sign the capital withdrawal application and send it to the
ADB. The ADB shall consider, approve it and transfer the supplementary money
amount into the central advance account.
The capital amounts already
transferred to the provincial advance accounts shall be withdrawn for capital
addition when the PPMUs send the dossiers and vouchers of application for
capital to supplement the provincial advance accounts.
A6. Supplementing the provincial
advance accounts:
Monthly or when a provincial
advance account has already spent 50% of the prescribed ceiling level, the
concerned PPMU must carry out procedures for supplementation of the provincial
advance account and send dossiers to the PMU/ADB, including:
- The written request for
supplementation of the advance account, sent to the PMU/ADB.
- The copy of the list of
expenditures from the provincial advance account and copies of the rate card
and payment list, with certification of the provincial State Treasury.
- The copy of the list of
advance accounts at the provincial branch of the service bank.
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The dossiers and vouchers
submitted by the PPMU for the supplementation of the provincial advance account
shall be used as dossiers and vouchers for the PMU/ADB to compile dossiers on
withdrawal of capital from the central advance account.
B. Direct payment:
Direct payment is a form of
payment at the request of the project. The ADB shall transfer the payment money
directly to contractors and suppliers. This form usually applies to cases of
payment according to the tempo of performing big construction and installation
contracts, consultancy contracts or payment to contracts on import of goods in
small quantity without needing to open L/C.
To withdraw capital for direct
payment, the PMU/ADB shall send the following documents to the Finance Ministry
(the External Finance Department):
- The written request for
withdrawal of capital for direct payment.
- The capital withdrawal
application and copies of accompanying lists, made according to forms of the
ADB.
- The contract and
contract-approving decision of competent authorities (sent in one dispatch).
- No objection of the ADB (for
contracts requiring the prior comments of the ADB).
- The performance underwriting,
the advance guarantee (for advance payment).
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- The rate card or payment list,
the advance payment request with certification by the State Treasury.
(+) When direct payment is made
at the request of PPMU, the PPMU shall have to supply all the dossiers and
vouchers mentioned above to the PMU/ADB ( except for official dispatches, capital
withdrawal application and accompanying copies prepared by the PMU/ADB)
(+) The control of payment
vouchers to get certification by the State Treasury shall comply with domestic
current regulations on payment of CC investment capital or ANB capital.
Within 5 working days as from
the date of receiving the complete and valid dossiers, the Finance Ministry
(the External Finance Department) shall send the written approval to the
PMU/ADB and the service bank. For special cases, the Finance Ministry may request
the project to supply supplementary documents for explanation.
Within 2 working days after
obtaining the opinion of the Finance Ministry, the service bank shall together
with the PMU/ADB sign the capital withdrawal application and send it to the
ADB. The ADB shall consider, approve it and transfer money for direct payment
to contractors, suppliers.
C. Capital reimbursement
procedures:
The capital reimbursement
procedures constitute a form thereby the ADB refunds money for valid
expenditures of the project according to the provisions of the borrowing
agreement, which have been paid by the project with the sources of budget
capital or its own capital. This form usually applies to cases of small
procurement, or payment to a number of capital construction items.
In order to withdraw capital for
payment in form of capital reimbursement, the PMU/ADB shall send the following
documents to the Finance Ministry (the External Finance Department):
- The written request for
withdrawal in capital reimbursement form.
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- The contract, the
contract-approving decision of competent authority (sent in one dispatch).
- The no objection letter of the
ADB (if the contract belongs to the type requiring prior comment of the ADB).
- The payment receipt or request
of contractors, suppliers.
- The rate card or payment list,
advance payment request with certification by the State Treasury and other
vouchers evidencing the already paid amounts.
Within 5 working days as from
the date of receiving the complete and valid dossiers, the Finance Ministry
(the External Finance Department) shall send the written approval to the
PMU/ADB and the service bank.
Within 2 working days after
obtaining the opinion of the Finance Ministry, the service bank shall together
with the PMU/ADB sign the capital withdrawal application and send it to the
ADB. The ADB shall consider and approve it, then transfer money for capital
reimbursement.
For the capital amounts
withdrawn in form of capital reimbursement for expenditures already paid by the
State budget (or with the capital sources originating from the State budget),
the withdrawn money amounts must be remitted into the budget which has advanced
the capital.
For the capital amounts
withdrawn in form of capital reimbursement for expenditures paid by the project
owner with own capital (or credit capital, or capital mobilized from other
sources), the project owner can use the withdrawn money amounts according to
the current regulations on financial management.
D. Procedures for Letter of
Commitment:
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To withdraw capital in form of
commitment letter, the PMU/ADB shall send the following documents to the
Finance Ministry (the External Finance Department):
- The written request for
opening L/C.
- The capital withdrawal
application and list copies according to set forms of the ADB.
- The contract, the
contract-approving decision of the competent authority.
- The no objection letter of the
ADB ( if the contract is of the type requiring the prior comments of the ADB).
- The performance underwriting,
the advance guarantee (if necessary).
Within 5 working days as from
the date of receiving the complete and valid dossiers, the Finance Ministry (the
External Finance Department) shall send the written approval to the PMU/ADB and
the service bank.
Within 2 working days after
obtaining the opinion of the Finance Ministry, the service bank shall together
with the PMU/ADB carry out the procedures to open L/C and sign the capital
withdrawal application and send it to the ADB requesting the issuance of a
commitment letter. The ADB shall consider and approve it, then issue the letter
of commitment.
In the process of managing the
capital withdrawal, allocation of loan capital of the ADB for payment stated at
Point 5 above, after completing all works, the PMU/ADB must photocopy the
approving opinion of the Finance Ministry and send it to the Health Ministry
(the Finance-Accounting Department) for sum-up and monitoring.
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The project shall apply the
spending norms prescribed in the Finance Minister’s Decision No.112/2001/QD-BTC
of November 9, 2001 promulgating a number of spending norms applicable to
projects using ODA loans, the current regulations of the State and the spending
norms attached to this Circular (Appendix 2).
7. Management
of sources of non-refundable aid of international organizations:
The sources of non-refundable
aid of international organizations for the rural health project shall be used
according to the Finance Ministry’s Circular No.70/2001/TT-BTC of August 24,
2001 "guiding the State regime of financial management of the source of
non-refundable aids, according to the approved project contents and current
documents.
8. The project
accounting regime
8.1. Accounting voucher system
The accounting voucher system to
be applied by the project management boards at all levels with the use of loan
capital of the ADB includes two types:
The system of Vietnamese
accounting vouchers applicable according to the current system of accounting
vouchers of Vietnam.
The list of accounting vouchers
and documents as required by the ADB for management (Appendix 3).
8.2. Forms of accounting books:
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8.3. The system of book- keeping
accounts
Based on the spending items,
spending content of each expenditure item in the capital borrowing agreement
signed with the ADB, the rural health project must use the system of
book-keeping accounts after the model of project management units with
management decentralization. The documents and vouchers shall be kept at the
project management units at all levels. The project management boards shall
base themselves on the lists of accounting vouchers and accounting books to
select necessary vouchers and books to meet the requirements of fully
reflecting the economic contents arising at the project.
9. Management
of the project assets
The project assets must be
managed and used strictly according to the regime of management of public
property. The project management units must organize the opening of monitoring
books and calculate the depreciation of fixed assets, prescribe the regime of
using assets for the right purposes and with efficiency. For transport means,
the project must not change their utilities. Annually, the project management
units at all levels must organize the inventory of assets, determine their
conditions and observe the regime of periodical maintenance of assets.
The PMU/ADB shall have to guide
the PPMUs in the regulations on the management and use of assets assigned to
individuals (bicycles, motorbikes, personal computers, mobile phones…).
For project assets which have
been out of order in the course of their use and cannot be repaired or are
repaired without economic efficiency and use efficiency, the project management
units at all levels shall have to set up the liquidation council and make
record thereon, then apply for liquidation. Only after getting the written
permission for liquidation from the competent authorities can the project
management units record the asset decrease in the accounting books.
10. The regime
of reporting, inspection, auditing and settlement of projects:
10.1. The reporting regime
Monthly, the provincial branches
of the service bank shall send the copy list of provincial advance accounts to
the PPMUs and the provincial State Treasuries.
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The copy lists of advance
accounts of the branches of the bank servicing the project at the provincial
level and the bank servicing the project at the central level must clearly
reflect the transactions and the interest amounts arising in the month, the
situation on the use of interests and the date of transferring the remaining
profits to the SB.
On the 5th of every month, the
PPMUs shall send fast reports to the PMU/ADB on the situation of reception and
use of capital sources of the project, clearly stating the proposals to
competent authorities on handling problems in the course of participation in
the project.
Quarterly, the PMU/ADB shall
have to sum up the fast reports of the whole project and send them to the
project management boards and the Health Ministry for sum-up, monitoring and
coordination with competent agencies in settling difficulties in the course of
project execution.
Monthly, the PMU/ADB shall
report to the Health Ministry and the Finance Ministry (the External Finance
Department, the Administrative and Non-Business Department, the Investment
Department), the Planning and Investment Ministry and the ADB on the situation
of project execution, the use of borrowed capital, aid capital and reciprocal
capital of Vietnam. The reports must state in detail:
- The tempo and quality of
project execution as compared to the objectives.
- The difficulties leading to
slow disbursement, the causes and remedies.
- The capital withdrawal,
capital payment in accordance with the regulations of Vietnam and the ADB.
- The proposals on deploying of
the plan in the next six months.
10.2. Inspection
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The functional bodies of the
Health Ministry shall coordinate with the PMU/ADB in conducting extraordinary
inspections in the provinces participating in the project, into the project
contents and tasks, the project execution progress, the difficulties in
administering the project, finding the causes thereof and proposing remedies.
10.3. Auditing
Annually, all the financial
activities of the project must be audited by an independent auditing body in
accordance with the regulations of the State, the capital borrowing agreement
and the aid commitments. The auditing report must be sent to the Health
Ministry and the Finance Ministry, which shall serve as one of the bases for
considering the withdrawal of capital for addition to the advance accounts or
the withdrawal of capital from advance accounts for payment, and at the same
time as basis for evaluation of the project execution.
10.4. Final settlement
The PMU/ADB and PPMUs must make
and send financial reports to the ADB and the final settlement reports to the
Health Ministry for sum-up and sending to the Finance Ministry. Particularly,
apart from the report on activities of project management and execution, the PMU/ADB
shall also have to make the financial report and the general settlement from
its report and reports of the PPMUs.
The financial reports and final
settlement report must provide fully, truthfully and promptly information on
the developments and actual financial situation of the project. All financial
reports and final settlement reports must be made on the basis of a system of
accounting data and documents, which are fully, accurately and uniformly
updated.
The contents, method of
calculation and form of presentation of indexes in each report must be
uniformly guided by the PMU/ADB for units executing the project and
participating in the project (PMU/ADB and PPMUs) in accordance with current
regulations.
a) For ANB capital:
- The responsibilities of the PPMUs:
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- The responsibility of the
PMU/ADB:
Annually, the PMU/ADB shall have
to make a report on the final settlement of the capital sources for project
management and execution at the PMU/ADB, including the source of capital
borrowed from the ADB, the source of non-refundable aid of international
organizations, the ANB reciprocal capital supplied by the central budget and
other revenue sources at PMU/ADB strictly according to the provisions in
Decision No.999-TC/QD/CDKT of November 2, 1996.
- The responsibility of the
project managing agency:
To appraise and approve the
reports on annual final settlement of the project before synthesizing them into
the unit’s general final settlement report to be sent to the finance agency.
b) For CC investment capital
source:
The PMU/ADB and PPMUs shall make
final settlement according to the provisions in Circular No.70/2000/TT-BTC of
July 1, 2000 of the Finance Ministry on guiding the final settlement of
investment capital. PPMUs shall send the final settlement reports to PMU/ADB
for appraisal and sum-up before reporting them to the Health Ministry for
approval and the Finance Ministry.
Section III.
IMPLEMENTATION PROVISIONS
This Circular takes effect 15
days after its signing for promulgation. If problems arise in the course of
implementation, the Board for Management of the rural health project and the
service bank shall report them in time to the Finance Ministry (the External
Finance Department) and the Health Ministry (the Finance-Accounting Department)
for study, amendment and supplement.
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FOR THE HEALTH MINISTER
VICE MINISTER
Tran Chi Liem
APPENDIX 2
PROVISIONS ON A NUMBER OF SPENDING NORMS APPLICABLE
TO THE RURAL HEALTH PROJECT
Applied to the project shall be
the spending norms prescribed in Decision No.112/2001/QD-BTC of November 9,
2001 of the Finance Minister, promulgating a number of spending norms
applicable to projects using ODA loans and the current regulations of the
State.
Particularly for the content of
spending on training, the Finance Ministry and the Health Ministry shall guide
in detail as follows:
1. For meals, accommodation and
travel:
a/ For meals:
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- Organized in provinces: 50,000
dong/day/person.
- Organized in districts: 40,000
dong/day/person.
b/ For accommodation:
Payment according to actual
expenses, which, however, must not exceed the following levels:
- Organized in Hanoi, Ho Chi
Minh City: 60,000 dong/day/person.
- Organized in provinces: 50,000
dong/day/person.
- Organized in districts: 40,000
dong/day/person.
Where separate rooms must be
rent for odd people of different sexes, the maximum accommodation expenses
shall not exceed the following levels:
- Organized in Hanoi, Ho Chi
Minh City: 90,000 dong/day/person.
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- Organized in districts: 55,000
dong/day/person.
Where classes are organized at
training establishments without accommodation receipts, the collection bills or
valid receipts can be used as vouchers of payment at the maximum package level
of not more than 30,000 dong/day/person.
c/ For travel:
Payment according to actual
expenses (train, car tickets, ferry fares…) for the State-run traffic means.
2. Other expenses:
- Expense for renting meeting
halls (or classrooms):
Payment according to actual
expenses, but not in excess of 300,000 dong/day (including expenses for
service, decoration, audio and lighting equipment in service of teaching and
learning)
- Expense for hiring lecturers:
The money for hiring lecturers
shall be decided by the project manager based on the qualifications of the
lecturers, the nature of lectures, the lecturing locations…, which, however,
must not in any circumstance exceed the following ceiling levels:
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+ For the remaining lecturers:
* Lecturers being officials of
central-level agencies: 80,000 dong/hour
* Lecturers being officials of
provincial-level agencies: 60,000 dong/hour.
* Lecturers being officials of
district-level agencies: 30,000 dong/hour.
* Lecturers being officials of
commune-level agencies: 20,000 dong/hour.
The above-mentioned ceiling
levels already cover the remuneration for lecturing and compiling lecturing
materials. In special cases where the lecturing or reference materials are
highly specialized, which require a lot of experiences and gray matters, the
project management unit may calculate and pay the remuneration for materials
preparation in form of work-piece contract, covering also the expenses for
document printing. The payment must be made according to the actual number of
days and must be approved by ADB and the Health Ministry before signing
contracts with those specialists.
- The expense for renting car
for trainees' field surveys shall not exceed 30,000 dong/person/a training
course.
- The expense for drinks: The
organizing committee shall be paid according to actual expenses which, however,
must not exceed 5,000 dong/day.
- The expense for professional
supplies in service of the study course shall be paid on the basis of actual
and valid invoices.
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These spending levels shall be
applied on the basis of actual expenses evidenced with valid payment vouchers;
the package expenditure shall not apply.
APPENDIX 3
LIST OF VOUCHERS APPLIED AT ADB’s REQUEST
Ordinal
number
Voucher
names
Voucher
code
1
Summary Sheet (For Direct
Payment/ Reimbursement/ Liquidation/Replenishment)
Form
01.ADB
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Application for Commitment
Letter
Form
02.ADB
3
Summary Sheet (for Commitment
Letter)
Form
03.ADB
4
Withdrawal application for
Direct payment
Form
04.ADB
5
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Form
05.ADB
6
Liquidation of Withdrawal
vouchers
Form
06.ADB
7
Withdrawal application for
Reimbursement
Form
07.ADB
8
Statement of Withdrawal
vouchers
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FOR THE FINANCE MINISTER
VICE MINISTER
Le Thi Bang Tam
FOR THE HEALTH MINISTER
VICE MINISTER
Tran Chi Liem