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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.
23/2022/TT-BTC
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Hanoi,
April 6, 2022
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CIRCULAR
GUIDING STATE FINANCIAL MANAGEMENT OF NON-REFUNDABLE
FINANCIAL ASSISTANCE GRANT OF FOREIGN COUNTRIES RECORDED AS STATE BUDGET
REVENUE
Pursuant to Law on State Budget
dated June 25, 2015;
Pursuant to Law on Public
Investment dated June 13, 2019;
Pursuant to Law on Management and
Use of Public Property dated June 21, 2017;
Pursuant to Decree
No.163/2016/ND-CP dated December 21, 2016 of Government elaborating Law on
State Budget;
Pursuant to Decree No.
40/2020/ND-CP dated April 6, 2020 of the Government on elaborating to Law on Public
Investment;
Pursuant to Decree No.
151/2015/ND-CP dated December 26, 2017 of Government elaborating Law on
Management and Use of Public Property;
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Pursuant to Decree No.
80/2020/ND-CP dated July 8, 2020 of the Government on management and use of
non-refundable financial assistance outside of official development assistance
given to Vietnam by foreign agencies, organizations, and individuals;
Pursuant to Decree No.
50/2020/ND-CP dated April 20, 2020 of the Government on receipt, management,
and use of international emergency assistance for rescue and disaster recovery;
Pursuant to Decree No.
11/2020/ND-CP dated January 20, 2020 of the Government on administrative
procedures relating to State Treasury;
Pursuant to Decree No.
87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks,
powers, and organizational structure of the Ministry of Finance;
At request of the Director of
Department of Debt Management and External Finance;
The Minister of Finance
promulgates Circular guiding state financial management of non-refundable
financial assistance grant of foreign countries recorded as state budget
revenue.
Chapter I.
GENERAL PROVISIONS
Article 1.
Scope
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a) Assistance for central
government budget or provincial government budget.
b) Independent assistance or
assistance accompanied by loans for programs, projects within expenditure task
of central government budget (including target payment from central government
budget to provincial government budget), or direct assistance for programs,
projects within expenditure task of provincial government budget.
c) Non-project assistance for
aiding the performance of expenditure task of central government budget,
including target payment to provincial government budget, or directly aiding
the performance of expenditure task of provincial government budget.
2. Expenses
made by sponsors that lack sufficient documents and certificates for state
budget accounting and local accounting are not regulated by this Circular.
Article 2.
Regulated entities
1. Presiding
authorities, heads of programs, projects, and non-projects, and agencies
receiving assistance grant recorded as state budget revenue.
2. Financial
authorities, including: Ministry of Finance (Department of Debt Management and
External Finance, State Treasury, General Department of Customs), Departments
of Finance of provinces and central-affiliated cities.
3. Financial
institutions where owners of the assistance grant, owners of programs and
projects open accounts to receive assistance grant.
4. Agencies,
entities, organizations, and individuals related to the management and
implementation of assistance grant.
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1. All
assistance grants must be classified, managed, monitored, and accounted for
depending on sponsorship methods (program, project, or non-project grant);
nature of state budget expenditure (recurrent expenditure, investment
expenditure, or other state budget expenditure), methods of organizing
implementation (the foreign parties sponsor directly or authorize an
organization to implement or owners of programs, projects in Vietnam
implement).
2. Non-refundable
assistance grants recorded as state budget revenue shall be promptly and
adequately accounted, estimated, and finalized in accordance with state budget
expenditure and revenue finalization and expenditure finalization of programs,
projects, and assistance grant.
3. Presiding
authorities are responsible for producing state budget expenditure and revenue
estimates within their implementation capacity in the year to receive,
implement, account, and finalize state budget revenue and expenditure for
assistance grants under this Circular; promptly proposing additional estimates
in case of irregular assistance grant revenue and/or expenditure demand;
receiving assistance grant only when necessary and capable of using it
reasonably.
4. End-of-year
handling of assistance grant revenue and expenditure estimates shall conform to
regulations and law on state budget management.
5. All
monetary assistance grant under direct management of owners of programs and
projects in Vietnam shall:
a) be transferred to separate
accounts opened at the State Treasury or financial institutions upon receipt;
be monitored, accounted, and finalized separately for each assistance grant.
b) be transferred to personal,
hired, lent, or shared accounts of individuals, agencies, or entities upon
receipt. Do not open accounts overseas to receive assistance grant unless
otherwise required by the law of the sponsoring party and prescribed under
Agreement/Convention on assistance.
6. Expenditure
of monetary assistance grant implemented by owners of programs, projects in
Vietnam must be controlled in accordance with regulations on state budget
expenditure control.
7. The
accounting into state budget shall be implemented on the basis of propositions
of owners of programs, projects, and non-projects, estimates assigned by the
authorities, and payment instruments as per the law.
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Article 4.
Tasks and powers of financial authorities and financial institutions
1. Ministry of
Finance shall
a) Guide financial management
policies for assistance.
b) Inspect and supervise the
implementation of regulations on state management for the management and use of
assistance of central government budget.
c) Appraise annual assistance grant
revenue and expenditure statements of the central government budget.
2. Department
of Finance shall
b) Inspect and supervise the
implementation of regulations on state management for the management and use of
assistance grant of local government budget.
b) Appraise annual assistance grant
revenue and expenditure statements of the provincial government budget.
c) Produce reports in accordance
with regulations and law and this Circular.
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a) Open accounts to allow agencies
and entities to receive assistance grant.
b) Monitor assistance grants
transferred to accounts of owners of programs and projects, control
expenditure, disbursement, statement, record state budget revenue and
expenditure for assistance grant sources.
c) Produce reports in accordance
with regulations and law and this Circular. In case assistance is granted
following domestic financial mechanisms, reports shall be produced and
submitted in accordance with Circular No. 15/2021/TT-BTC dated February 18,
2021 of the Ministry of Finance.
4. Customs
authority shall
a) Conduct inspection and grant
customs clearance for aid goods.
b) Produce reports in accordance
with regulations and law.
5. Commercial
institutions where owners of programs, projects open accounts to receive
assistance grant shall
Disburse the assistance grant,
provide information, and produce in accordance with regulations and law and
this Circular.
Article 5.
Tasks and powers of presiding authorities
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2. Produce and
integrate financial plans for foreign assistance grant of affiliated entities
with annual state budget estimates; assign affiliated entities state budget
estimates of assistance grant.
3. Appraise
and approve annual finalization of foreign assistance grant recorded as state
budget produced by subordinate entities utilizing state budget; consolidate
annual finalization reports on state budget capital for the assistance grant as
per the law.
4. Appraise,
approve, or request competent authorities to approve finalization of completed
programs, projects, assistance grant in accordance with regulations and law on
finalization of programs, projects, assistance grant; organize management and
accounting of assets created by the assistance grant, programs, and projects.
5. Produce
reports on financial management of assistance grant, projects, and programs in
accordance with the laws and this Circular, and assume responsibilities for
accuracy in these reports.
6. Submit
copies of decisions approving assistance programs, projects, non-projects,
assistance agreements/conventions to the Ministry of Finance for assistance
grant recorded as central government budget revenue or to the Department of
Finance for assistance grant recorded as provincial government budget revenue
within 10 days from the date on which these documents are promulgated.
Article 6.
Responsibilities of owners of assistance grant, assistance programs, projects
1. Comply with
regulations on financial management in accordance with this Circular.
2. Assume legal
responsibilities for receiving assistance grants, implementing assistance
programs, projects, non-projects, assistance agreements, conventions, decisions
approving assistance grants or decisions approving assistance programs,
projects, non-projects of competent authorities.
3. Develop
assistance grant expenditure and revenue estimates on a yearly, 3-yearly, and
5-yearly basis and request presiding authorities to consolidate and implement
assistance grant expenditure and revenue estimates assigned by competent
authorities.
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5. Submit
reports on receipt, management, and use of assistance grant to the presiding
authorities in an adequate manner.
6. Send
reports and documents to the State Treasury and transaction location to account
for state budget revenue, expenditure for received and used assistance grant.
Produce annual reports on assistance grant finalization, reports on assistance
grant finalization, reports on finalization of completed programs, projects,
non-projects and submit to competent authorities for approval in accordance
with finalization of state budget and finalization of programs, projects, and
non-projects.
7. Organize
management of asses received and/or created from assistance programs, projects;
account assets at receiving entities as per the law.
Chapter II.
SPECIFIC PROVISIONS
Section 1.
STATE BUDGET REVENUE AND EXPENDITURE PLANS, FINANCIAL
PLANS OF ASSISTANCE GRANT AND ESTIMATES OF ASSISTANCE
Article 7.
Revenue and expenditure plans for state budget derived from assistance grants
for each program, project, non-project
1. Revenue and
expenditure plans for state budget derived from assistance grants for each
program, project, non-project is a part of revenue and expenditure plans for
state budget, including: Budget financial plans for 5 years, 3 years, and
annual state budget revenue and expenditure estimates.
2. Schedules,
procedures for producing and approving 5-year, 3-year state budget revenue and
expenditure plans derived from assistance grant shall conform to the Law on
State Budget and guiding documents.
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1. On an
annual basis, owners of programs, projects (other than owners of programs,
projects which are state-owned enterprises) shall produce financial plans for
assistance grants for programs, projects, non-projects approved by competent
authorities and organize implementation in the plan year.
2. Plans shall
be prepared on the basis of assistance agreements, decisions approving
assistance grants, or decisions approving programs, projects utilizing assistance
grant of competent authorities.
3. Financial
plans consist of:
a) Methods of implementing
assistance grant or implementing assistance programs, projects, non-projects.
b) Plans for capital withdrawal,
methods of withdrawing capital from sponsors.
c) Plans for using assistance
grants and accounting state budget.
4. Financial
plans for assistance grant shall be developed together with annual state budget
revenue and expenditure estimate and submitted to presiding authorities and
later Ministry of Finance (via Department of Debt Management and External
Finance) for assistance grant recorded as central government budget, Department
of Finance for assistance grant recorded as provincial government budget in
order to cooperate in managing assistance grant, programs, projects,
non-projects utilizing assistance grant which have not been accounted and
finalized in state budget.
Article 9.
Annual state budget revenue and expenditure estimates derived from assistance
grant
1. Proposed
details in estimates produced by presiding authorities:
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b) For programs, projects,
assistance grants that last multiple years, specify total assistance grant
approved, accumulated assistance grant expected to be implemented until the
beginning of the year of estimates, implementation progress of programs, projects,
and assistance grant in the year of estimates.
c) Estimate sources and structures
including recurrent expenditure, public investment expenditure, capital
investment for enterprises, economic organizations, or other expenditure;
separate by expenditure tasks of central government budgets (including
additional targeted expenditure for provincial government budgets), expenditure
tasks of provincial government budgets from assistance grant.
d) Assessment of estimate
implementation capacity: provide detail explanation for each assistance grant,
program, project; total approved assistance grant, cumulative disbursed capital
until the beginning of estimate period, undisbursed capital, expected
activities and expenditure to be spent in estimate period; assess
implementation results of assigned estimates of the last 2 years for programs,
projects with more than 2 years of implementation period up to the year of
estimates; assess expected progress of programs and projects in the year of
estimates.
2. Estimate
consolidating authorities:
a) Regarding assistance grant
recorded as central government budget revenue, presiding authorities shall send
estimates to Ministry of Planning and Investment for investment expenditure,
Ministry of Finance for recurrent expenditure and other expenditure (if any) in
order to integrate in central revenue and expenditure estimate as per the law,
and report to competent authorities.
b) Regarding assistance grant
recorded as provincial government budget revenue, presiding authorities shall
send estimates to Department of Planning and Investment for investment
expenditure, Department of Finance for remaining expenditure for integration in
provincial revenue and expenditure estimate.
3. As soon as
annual state budget expenditure estimates are assigned by competent
authorities, ministries, ministerial agencies, Governmental agencies, other
central authorities, and People’s Committees of provinces must assign budget
estimates to affiliated authorities while staying within the total expenditure
estimate assigned by competent authorities, send the estimates to Ministry of
Finance (for recurrent expenditure capital) and Ministry of Planning and
Investment (for investment expenditure capital) for assistance grant within
expenditure tasks of central government budget; send estimates to Department of
Finance (for recurrent expenditure assistance) and Department of Planning and
Investment (for investment expenditure assistance) for assistance grant within
expenditure tasks of provincial government budget before December 31 each year.
4. Assistance
grant that occurs after the estimates have been presented, based on state
budget expenditure capacity, presiding authorities shall produce additional
estimates and send to financial authorities for consolidation and presentation
in accordance with state budget laws in order to serve as the basis for
accounting and finalization of state budget expenditure and revenue.
5. The
proposition for revision, addition to state budget expenditure and revenue
estimates must ensure implementation capacity of program, project, non-project
owners.
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Article 10.
Cancellation of estimates or change of funding sources
1. Cancel estimates
which have not been used and/or identified in terms of specific expenditure
tasks at the end of amendment period of state budget finalization.
2. Estimates
of assistance grant whose specific expenditure tasks have been identified and
which have been organized for implementation but have not been complete within
the year of estimates are eligible for change of funding sources in accordance
with state budget laws.
The Ministry of Finance shall
verify estimates whose funding sources are changed for central government
budget expenditure estimates, Department of Finance shall verify estimates
whose funding sources are changed for provincial government budget expenditure
estimates to serve as the basis for estimation, appraisal, and finalization of
state budget expenditure estimates.
Section 2.
FINANCIAL MANAGEMENT OF ASSISTANCE GRANT
Article 11.
Assistant grant in form state budget assistance
1. Disbursement
and settlement of assistance grant in form of state budget assistance
a) Based on assistance agreements
and conventions, the Ministry of Finance shall cooperate with sponsors in
disbursing assistance grant to state budget and transferring foreign currency
to the Centralized foreign currency fund of the state budget.
b) Regarding assistance grant serving
target state budget assistance, based on approved state budget expenditure and
revenue estimates, decisions on approval of programs, projects and progress of
programs and projects, owners of programs and projects shall withdraw from the
State Treasury in accordance with regulations and laws on state budget
expenditure management as soon as the assistance grant is disbursed to the
state budget in accordance with Point a of this Clause when they are permitted
by the authorities to utilize the assistance grant for specific programs and/or
projects.
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a) Record revenue of state budget:
Based on proof of transfer of sponsoring parties and notice of financial
authority, State Treasury shall record state budget revenue in VND.
b) Record expenditure of state
budget: Expenditure and recording thereof as state budget expenditure shall
conform to regulations and law on state budget.
Article 12.
Assistance grant for programs, projects, and non-projects implemented by
Vietnamese program owners, project owners
1. Open
accounts to receive assistance grant
Based on assistance agreement and
decisions approving programs, projects, and assistance, owners of programs,
projects, and non-projects shall open accounts at State Treasury or commercial
banks to receive assistance grant in accordance with Clause 5 Article 3 hereof.
Within 15 days from the date of account opening, report to Ministry of Finance
in case of revenue of central government budget or Departments of Finance in
case of revenue of provincial government budget and send information on
receiving accounts to State Treasury.
2. Expense
review, disbursement, and recording of assistance grant
a) Expense review
Owners of programs, projects, and
non-projects shall review expenses at State Treasury where registration is
performed for each expense is made from the assistance grant in accordance with
regulations on state budget management. Expense review procedures shall conform
to regulations and law on administrative procedures in State Treasury.
b) Disbursement
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Regarding expenses made from
assistance grant whose expense review is not confirmed by the State Treasury,
owners of programs, projects, and non-projects must return the amount to the
receiving account.
c) Recording of assistance grant as
state budget
On a monthly or case-by-case basis,
State Treasury shall record expense and revenue of central or provincial
government budget depending on state budget management level of entities
receiving the assistance grant based on expense review, and expense, revenue
record of owners of programs and projects in accordance with regulations of the
Government on administrative procedures in State Treasury.
In case presiding authorities of
ODA grant are provincial People’s Committees, record revenue of central
government budget assistance and record expense of central government budget in
order to perform target transfer to provincial government budget. Record
revenue of provincial government budget originating from target transfer from
central government budget and record expenses for programs and projects.
d) Regarding assistance grant that
has been transferred to accounts at financial banks but has not been withdrawn
or recorded as revenue or expense of State Treasury, within 5 working days from
the date on which disbursed amount of the sponsoring parties, owners of
programs and projects are responsible for submitting notice and proof of credit
to State Treasury and Ministry of Finance (Department of Debt Management and
External Finance) in case of assistance grant recorded as revenue of central
government budget or Departments of Finance in case of assistance grant
recorded as revenue of provincial government budget to allow the State Treasury
to monitor amount of assistance grant received by owners of programs, projects
and financial authorities to keep track. Owners of programs and projects must
also inform presiding authorities for management of received assistance grant.
State Treasury shall not perform
expense review for programs and projects should owners of such programs or
projects fail to inform the State Treasury upon receiving the assistance grant.
dd) On a monthly basis, commercial
banks where owners of programs, projects utilizing assistance grant recorded as
state budget revenue open account must send bank statements to the owners and
State Treasury.
3. In case
owners of programs, projects are state-owned enterprises, record as follows:
a) Regarding wholly state-owned
enterprises which are eligible for receiving assistance grant in accordance
with Law on State Budget, Law No. 69/2014/QH13 of the National Assembly and
relevant law provisions, based on decisions of competent authorities allowing
the increase of charter capital of enterprises, assistance grant shall be
recorded as state budget revenue and recorded as state budget expenses on
increasing state capital in the enterprises.
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b) Regarding other expenses
eligible to be made as per the law, they shall be recorded as state budget
revenue and state budget expenses in accordance with regulations and law on
state budget.
Article 13.
Assistance provided in form of commodities, exhibits, services including
assistance grant implemented by sponsoring parties in Vietnam in form of
turnkey assistance
1. Recording
of budget shall be carried out in accordance with Clause 4 Article 24 of Decree
No. 80/2020/ND-CP dated July 8, 2020 of the Government, Clause 3 Article 90 of
Decree No. 114/2021/ND-CP dated December 16, 2021 of the Government, and Clause
1 Article 21 of Decree No. 50/2020/ND-CP dated April 20, 2020 of the Government
based on assistance agreements, decisions approving receipt of assistance
grant, documents on goods whose ownership is transferred to Vietnamese parties
including bill of lading, invoices, record of delivery, and other relevant
documents as per the law and assistance agreements.
2. Regarding
assistance in form of commodities, goods, and services implemented or entrusted
to entities other than owners of programs, projects, non-projects in Vietnam by
foreign parties and turn-key assistance, presiding authorities are responsible
for verifying value of the commodities, goods, and services provided by the
foreign parties.
Section 3.
RECORDED EXCHANGE RATE, ADJUSTMENT TO RECORDED REVENUE AND
EXPENSES, AND SPENDING LIMITS
Article 14.
Recorded exchange rate of state budget
1. Regarding
monetary assistance grant for programs and projects, adopt exchange rate
mentioned under Article 78 of Decree No. 114/2021/ND-CP.
2. Regarding
assistance in form of commodities, goods, and services, adopt recorded exchange
rate of state budget publicized by Ministry of Finance (State Treasury) at the
time of recording the assistance.
Article 15.
Adjustment to recorded revenue and expenditure of state budget
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1. Revenues
and expenditure that have not been finalized in state budget shall be adjusted
in the recording year.
2. Revenues
and expenditure that have been finalized in state budget shall be adjusted in
the current year.
Article 16.
Spending limits
1. Spending
limits of counterpart funding sources: conform to regulations and law on state
budget expenditure management.
2. Spending
limits of assistance grant funding sources:
a) Conform to spending limits
specified by sponsoring parties or regulated under international agreements and
treaties.
b) Regarding specific expenses that
are not specified by sponsoring parties or regulated by international
agreements and treaties and regulations and law on spending limits, presiding
authorities shall develop spending limits, obtain consensus of sponsoring
parties and agree with Ministry of Finance in order to implement.
c) For expenses not mentioned under
Points a and b Clause 2 of this Article, conform to Vietnam’s spending limits.
Section 4.
ASSET MANAGEMENT
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1. Management,
use, and handling of assets created by assistance grant (other than assets
under Clause 2 of this Article) shall conform to regulations and law on
management and use of public properties.
a) Presiding authorities and owners
of programs, projects, and non-projects are responsible for recording state
budget, managing, using assets of programs, projects, and non projects during
implementation of the programs, projects, non-projects in accordance with regulations
and law on public properties.
b) Once programs and projects are
ended, presiding authorities shall direct owners of programs, projects, and
non-projects to transfer assets to entities utilizing, operating assets in
accordance with Assistance Agreements/Conventions, documents of programs and
projects approved by competent authorities and relevant law provisions.
c) Handling of assets created by
assistance grant of programs, projects, and non-projects shall conform to
regulations and law on management and use on public properties.
d) Agencies receiving assets are
responsible for recording in state budget, managing and public properties for
the right purposes, and receiving assets as per the law.
2. Regarding
assets created by assistance grant financed by state budget in accordance with
Point b Clause 1 Article 36 or Point b Clause 1 Article 38 of the Law on State
Budget and Law No. 69/2014/QH13 dated November 26, 2014, the management and use
shall conform to regulations and law on management and use of state capital in
production and business in enterprises, regulations and law on management and
use of public properties and relevant law provisions.
3. Regarding
assets created by assistance in form of commodities and goods procured and
provided for Vietnamese parties by sponsoring parties or implemented by foreign
parties in Vietnam and transferred to Vietnamese parties, receiving entities
shall cooperate with State Treasury in recording expenditure and revenues of
state budget and recording the increase of assets as per the law.
Section 5.
FINALIZATION AND AUDIT
Article 18.
Finalization of state budget assistance grant and finalization of programs,
projects utilizing assistance grant
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a) State budget revenue,
expenditure estimates are decided by competent authorities.
b) Ministry of Finance shall
prepare statement within state budget estimate, which is granted according
figures recorded by State Treasury on the basis of records of
appraisal/approval of budget finalization with presiding authorities.
c) Unused estimates shall be
terminated at the end of revision period of state budget estimates, other than
those permitted by competent authorities to be carried forward.
d) Presiding authorities are
responsible for finalizing expenditure for subordinate entities utilizing state
budget in accordance with regulations and law on state budget.
2. Finalization
of programs, projects utilizing assistance grant shall conform to regulations
and law on finalization of expenditure of programs, projects, and non-projects.
3. Finalization
of finished projects shall conform to Circular No. 10/2020/TT-BTC dated
February 20, 2020 of Ministry of Finance.
Article 19.
Audit
1. Audit of
assistance grant projects shall be carried out in accordance with assistance
agreements and Vietnam’s laws.
2. In case of
independent audit: Project owners are responsible for submitting or requesting
sponsors to submit annual independent audit reports or ad-hoc audit reports to
presiding authorities and equivalent financial authorities in order to serve
finalization and settlement of assistance grant of projects.
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Article 20.
Reports on assistance grant receipt of presiding authorities
1. Types of
reports:
a) Reports on receipt and use of
assistance grant in form of money on a monthly, 6-monthly, annual basis.
b) Reports on receipt and use of
assistance grant in form of commodities and services on a monthly, 6-monthly,
annual basis.
c) Reports on recording of revenue
and expenditure of assistance grant on a monthly, 6-monthly, annual basis.
2. Contents of
report:
a) Reports on receipt and use of
assistance grant in form of money depend on the programs, projects,
non-projects, and funding sources. The reports include: Opening balance of
accounts receiving assistance grant; assistance grant received; assistance
grant used, closing balance of accounts receiving assistance grant.
b) Reports on receipt and use of
assistance grant in form of commodities and services depend on each grant in
form of commodities, services and funding sources. The reports include:
quantity, type, and value of commodities and services allowed; quantity, type, value
of commodities and services received; value of commodities and services not
received.
c) Reports on recording of
assistance grant revenue and expenditure depend on each program, project,
non-project, and funding source. The reports include: amount of assistance
grant recorded as state budget revenue and state budget expenditure, amount of
assistance grant used but not recorded as state budget revenue and state budget
expenditure.
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4. Entities
receiving reports:
a) Ministry of Finance in case of
assistance grant recorded as revenue of central government budget.
b) Departments of Finance in case
of assistance grant recorded as revenue of local government budget.
5. Report data
collection time:
a) Monthly reports: Data shall be
collected from the first day to the last day of the reporting month.
b) 6-monthly reports: Data shall be
collected from January 1 to June 30 of the reporting period for reports on the
first half of the year. Data shall be collected from July 1 to December 31 of
the reporting period for reports on the second half of the year.
c) Annual reports: Data shall be
collected from January 1 of the reporting year to January 31 of the following
year.
6. Report
deadline:
a) Monthly reports must be
submitted by the 10th of the following month.
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7. Report
forms: Forms No. 1, 2, and 3 Appendix 1 attached hereto.
8. Submission
methods: Presiding authorities shall submit reports online via information
system of Ministry of Finance. In case such system is not available, presiding
authorities shall submit reports physically (in person/via postal service) or
electronically (via document and coordination
system/[email protected]).
Regarding assistance recorded as
local government budget revenue (in case authorities have not submitted
electronic reports), reports shall be produce and submitted physically or via
postal service.
Article 21.
Reports of Departments of Finance, State Treasury
1. Departments
of Finance shall submit 6-monthly and annual reports on receipt and use of
assistance grant within local government budget to Ministry of Finance.
a) Contents of reports for each
funding source (assistance grant originating from ODA and assistance grant not
originating from ODA) include: Assistance grant received, assistance grant
used; amount recorded as revenue and expenditure in local government budget.
b) Data collection time and
deadline for submission:
6-monthly reports must be submitted
by August 10 for reports of the first half of the year and February 15 of the
following year for reports of the second half of the year; annual reports must
be submitted by March 10 of the following year.
c) Report forms: Form No. 1 under
Appendix 2 attached hereto.
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2. State
Treasury shall submit monthly, 6-monthly, and annual reports to Ministry of
Finance in case of assistance grant recorded as revenue of central government
budget; Departments of Finance shall submit monthly, 6-monthly, and annual
reports to Ministry of Finance in case of assistance grant recorded as revenue
of local government budget as follows:
a) Name of report: Report on
recording of state budget revenue, expenditure.
b) Contents of reports on expenditure
review and recording of government budget revenue and expenditure of programs,
projects, and non-projects include: Opening balance of receiving accounts,
value of assistance grant received, value of spending review, value of recorded
state budget revenue and expenditure.
c) Data collection time and
deadline for submission:
Monthly reports cover the 1st
to the final day of a month and must be submitted by the 5th of the
following month; 6-monthly reports for the first half of the year cover from
January 1 to June 30 and must be submitted by July 15; 6-monthly reports for
the second half of the year cover from July 1 to December 31 and must be
submitted by February 15, of the following year; annual reports cover from
January 1 to January 31 of the following year and must be submitted by February
28 of the following year.
d) Report forms: Form No. 2 under
Appendix 2 attached hereto.
dd) Submission methods:
Regarding assistance grant recorded
as central government budget revenue, State Treasury shall submit reports
online via information system of Ministry of Finance. In case such system is
not available, entities producing reports shall submit reports physically (in
person/via postal service) or electronically (via document and coordination
system/[email protected]).
Regarding assistance recorded as
local government budget revenue, local State Treasury (which have not submitted
electronic reports), reports shall be produce and submitted physically or via
postal service.
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On a monthly basis, before the 5th
of the following month, commercial banks where project owners open accounts to
receive assistance grant shall produce reports on receipt and spending of state
budget made via the accounts in the month and submit to Ministry of Finance
(Department of Debt Management and External Finance) for assistance grants to
be made to central government budget, to Departments of Finance for assistance
grants to be made to provincial government budget.
1. Name:
Monthly report on revenue and expenditure of state budget via accounts for
receiving assistance grant.
2. Report
contents: opening assistance grant balance, additional assistance grant
balance, reduced assistance grant, closing assistance grant balance for each
account receiving assistance grant; balance in received currency and converted
to USD, VND using exchange rate of commercial banks at the end of reporting
period.
3. Monthly reports
cover the first day of the month to the last day of the month and must be
submitted by the 5th of the following month.
4. Report
form: Appendix 3 attached hereto.
5. Submission
methods: Reports shall be submitted by attaching to Official Dispatches and
electronic files.
6. Commercial
banks that fail to report information on state budget expenditure and revenue
in accordance with this Circular and relevant law provisions and fail to
rectify within 30 days from the date on which they obtain formal complaint of
Ministry of Finance in case of assistance grant within expenditure tasks of
central government budget or Departments of Finance in case of assistance grant
within expenditure tasks of provincial government budget are not eligible for
acting as financial institutions serving projects utilizing assistance grant.
Chapter III.
IMPLEMENTATION
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1. This
Circular comes into force from May 20, 2022 and replaces Circular No.
225/2010/TT-BTC dated December 21, 2010 of Ministry of Finance.
2. Annul
Circular No. 109/2007/TT-BTC dated September 10, 2007 of Ministry of Finance.
3. If the
legislative documents extracted in this Circular are approved for amendments or
superseded by other legislative document, the new documents will apply.
Article 24.
Transition clauses
1. ODA
assistance grants approved before the effective date of Decree No.
114/2021/ND-CP of the Government dated December 16, 2021 and assistance grant
other than ODA provided for Vietnam by foreign agencies, authorities,
individuals which are approved before the effective date of Decree No.
80/2020/ND-CP of the Government (dated September 17, 2020), continue to comply
with Circular No. 225/2010/TT-BTC dated December 31, 2020 until the assistance
grant depletes as stated in approval decisions of competent authorities.
Extension to assistance grant implementation period shall cause financial
management to be implemented in a manner adhering to applicable laws at the
time of adjusting programs, projects.
2. Difficulties
that arise during the implementation of this Circular should be reported to the
Ministry for consideration./.
PP.
MINISTER
DEPUTY MINISTER
Tran Xuan Ha
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