Thông tư 60/2017/TT-BTC quản lý sử dụng thanh toán quyết toán kinh phí bảo trì đường bộ

CIRCULAR

 GUIDELINES ON REGIME FOR MANAGEMENT, USE, PAYMENT AND SETTLEMENT OF EXPENDITURES FOR ROAD MANAGEMENT AND MAINTENANCE

Pursuant to Law on road traffic dated November 13, 2008;

Pursuant to Law on the State budget dated June 25, 2015;

Pursuant to Law on fees and charges dated November 25, 2015;

Pursuant to Decree No. 18/2012/ND-CP dated March 13, 2012; Decree No. 56/2014/ND-CP dated May 30, 2014 and Decree No. 28/2016/ND-CP dated April 20, 2016 by the Government on road maintenance funds;

Pursuant to Decree No. 11/2010/ND-CP dated February 24, 2010 by the Government prescribing the management and protection of road infrastructure facilities;

Pursuant to Decree No. 10/2013/ND-CP dated January 11, 2013 by the Government prescribing the management and protection of road infrastructure facilities;

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Pursuant to Decree No.163/2016/ND-CP dated December 21,2016 by the Government providing guidance on a number of articles of Law on State budget;

Pursuant to Decree No. 215/2013 /ND-Cp dated December 23, 2013 by the Government defining the function, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director General of Department of Public Expenditure;

The Minister of Finance promulgates a Circular providing guidelines on regime for management, use, payment and settlement of expenditures for road management and maintenance.

Article 1. General provisions

1. Scope: This Circular provides guidelines on regime for management, use, payment and settlement of expenditures for road management and maintenance stipulated in Decree No. 120/2016/ND-CP dated August 23, 2016 by the Government detailing and guiding the implementation of a number of articles of Law on fees and charges, Decree No.163/2016/ND-CP dated December 21,2016 by the Government providing guidance on a number of articles of Law on State budget, Decree No. 18/2012/ND-CP dated March 13, 2012; Decree No. 56/2014/ND-CP dated May 30, 2014 and Decree No. 28/2016/ND-CP dated April 20, 2016 by the Government on road maintenance funds;

2. Regulated entities: Agencies, organizations and individuals related to the management and use of expenditures for road management and maintenance.

3. Road maintenance funds are State’s funds and have the legal person status, seals and accounts opened at the State Treasury. The road maintenance fund which is formed at the central level is called the Central road maintenance fund (hereinafter referred to as “the Central fund), and those forming at the provincial level are called local road maintenance funds (hereinafter referred to as “Local funds”).

4. The funding of the Central fund:

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- The funding allocated by the state budget from the collected charges of road use which were transferred to the state budget (65% of the total estimated amount of charges of road use);

- Central budget supplemented for the central fund.

- Revenues related to the road use and other resources under the provisions of law.

b) The funding of Local funds consists of:

- The dedicated additional funding allocated to the provincial budget from the collected charges of road use which were transferred to the state budget (35% of the total estimated amount of charges of road use);

- Provincial budget supplemented for local funds.

- Revenue sources relating to road use and other revenues under provisions of law.

5. The central fund is used for the maintenance and management of the national highway system; local funds are used for the maintenance and management of local road systems.

6. Opening accounts:

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Road management departments, Departments of Transport (managing authorized highways), Management Boards of projects and other units assigned by the Ministry of Transport for road management and maintenance (hereinafter referred to as "other units") and the Office of the Central Fund shall open their accounts at local State Treasuries to receive and spend the funding from the Central Fund.

b) Local funds shall open their accounts at the provincial State Treasuries to receive the funding from the Fund.

Units assigned to local road management and maintenance shall open their accounts at local State Treasuries to receive and spend the funding from the local funds.

7. The Fund is subject to the examination, inspection and audit of State agencies in accordance with regulations; the annual estimate, allocation, assignment of estimated budget and management, payment and settlement of revenues and expenditures of the funds shall comply with current regulations.

8. The Road maintenance fund shall disclose the management and use of the fund and report on the implementation of financial disclosure in accordance with regulations.

Article 2. Contents of expenditures for management and maintenance of road works

1. Expenditures for the periodic maintenance of road works.

2. Expenditures for the periodic repair of road works.

3. Expenditures for the unscheduled repair: recovery of disaster, flood, storm or other unusual causes, expenditures for ground clearance (if any) to ensure traffic and traffic safety in conformity with regulations of the Minister of Transport and those of law on land

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5. Expenditures for covering the costs of the ferry services (which not include in the price) prescribed by competent authorities.

6. Expenditures for inspection, survey, quality assessment of road works in accordance with regulations of law on maintenance of construction; expenditures for establishment of procedures and norms for management, operation and maintenance of operating road works with special requirements.

7. Expenditures for purchase, repair of equipment directly serving the state management of maintenance of road works.

8. Expenditures for patrol uniforms.

9. Expenditures for repair, upgrade of stations.

10. Expenditures for the operation of the Management Board of the Road maintenance fund: according to norms (for staffing who are assigned to perform specialized tasks) and other expenditures to ensure the operation of the Management Board and its staff.

11. Expenditures for inspection of road transport infrastructure (including expenditures for the local inspectors to inspect authorized highways (if any)).

12. Expenditures for support on vehicle weight inspection of the Directorate for roads of Vietnam.

13. Expenditures for technology, hire and purchase of technological products and services to improve the quality, efficiency in road works management and maintenance.

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15. Expenditures for setting speed bumps and warning signs at level crossings.

16. Expenditures for purchase, repair of vehicles and equipment in service of river crossing (self-propelled ferries, steel ferries and towboats) to ensure the traffic on the road system according to regulations of Minister of Transport and under consideration and decision by the Management Board of the Road Maintenance Fund.

17. Other expenditures relating to the management, maintenance of road works decided by the Management Board of the Road maintenance fund.

Article 3. Establishing and assigning the estimate of revenues from road use fee

1. Establishing the estimate of revenues

Based on the Circular of the Ministry of Finance on the charge rate, collecting and transferring regime, exemption, management and use of road use fee; the unit which is assigned for collecting road use fee shall establish the estimate of revenues and the estimate of the unit's budget and submit both estimates to the Management Board of the Central fund.

b) The Management Board of the Central fund shall establish the estimate of revenues with a detailed explanation for such estimate, in which determines the appropriation for the unit organizing the collection of fees and the remainder for transferring to the state budget in accordance with regimes, and submit the estimate to the Ministry of Transport.

c) The Ministry of Transport shall consider, consolidate the Central fund’s estimate of revenue into its annual plan for estimating revenues and expenditures of the state budget and submit the plan to the Ministry of Finance for consolidation into the plan for allocation of the state budget, which is submitted to competent authorities for consideration and decision.

2. Assignment of estimated expenditures

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Article 4. Establishing and assigning the estimate of expenditures of the Central fund

1. Establishing the estimate of expenditures

a) Each year, based on the status of road works; technical and economic norms; content of expenditures specified in Article 2 of this Circular; unit prices and expenditure limits regulated by the competent authority; current financial regime; the Office of the Central fund shall establish the estimate of expenditures and submit to the Management Board of the Central fund; Road management departments, Departments of Transport (managing authorized highways) and other units shall establish the estimate of expenditures for management and maintenance of highways together with the estimate of their units’ budgets and send to the Directorate for roads of Vietnam for consideration to send the Management Board of the Central fund.

b) The Management Board of the Central fund shall establish the estimate of revenues with a detailed explanation for the calculation, orientation, principles of allocation and the order of priority for each group of tasks of the Central fund, and submit the estimate to the Ministry of Transport.

c) The Ministry of Transport shall consider, consolidate the Central fund’s estimate of revenue into its annual plan for estimating revenues and expenditures of the state budget and submit the plan to the Ministry of Finance for consolidation into the plan for allocation of the state budget, which is submitted to competent authorities for consideration and decision.

2. Assignment of estimated expenditures

Based on the estimate of expenditures assigned by competent authorities, the Ministry of Transport shall notify the estimated expenditures for the management, maintenance of highways to the Central fund.

b)The Management Board of the Central fund shall notify the estimated expenditures for the management, maintenance of highways to the Central fund to the Directorate for roads of Vietnam and the estimated expenditures for operation to the Office of the Central fund to establish the allocation plan for estimated expenditures for the management, maintenance of highways.

c) Based on the plan for management, maintenance of highways approved by the Ministry of Transport and the announcement of estimated expenditures for management, maintenance of highways of the Management Board of the Central fund, the Directorate for Roads of Vietnam shall establish the plan for allocation of estimated expenditures for management, maintenance of highways to Road maintenance departments, Departments of Transport (managing authorized highways) and other units according to the content of expenditures prescribed in Article 2 of this Circular and details of works associated with the road section, route, volume and cost for implementation (except for first step traffic safety assurance and natural disaster recovery prescribed in Circular No. 30/2010/TT-BGTVT dated October 01, 2010 of the Ministry of Transport on road traffic-related natural disaster management and recovery). For the works with a construction period of more than 1 year, the annual allocation of estimated expenditures must ensure the approved volume and duration of the construction in the investment decision; do not allocate the estimated expenditures to repay in terms of the volume made in the previous year, but out of the list of the plans assigned in the previous year (except for unexpected repair volume, weak bridges, “black spots”of traffic accidents, potential locations of traffic accidents and other objective causes approved by the competent authority without funding arranged). The allocation of estimated expenditures for such works shall be submitted to the Management Board of the Central Fund for consideration and decision.

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The Management Board of the Central fund shall also send the estimates of expenditures which were sent to units prescribed in point d of this clause to the Ministry of Transport, Ministry of Finance, the Directorate for roads of Vietnam, the State Treasury and State Treasuries where the units open their transaction accounts for cooperation.

(The form of report consolidation and assignment of estimated budget for the Central road maintenance fund is prescribed in Appendix I attached to this Circular).

3. Based on the assigned spending plan for maintenance, management of highways, Departments of Transport (managing authorized highways) and other units shall conduct bidding, order, assign plans for maintenance and management of road works in accordance with current regulations.

4. As for expenditures on tasks with investment nature, such as: periodic repair of road works, except for first step traffic safety assurance and natural disaster recovery; overhaul repair of vehicle weight inspecting stations and other tasks with investment nature, the grant of such expenditures shall be carried out in accordance with regulations of law on management, use of recurrent funding of agencies, administrative units for repair, upgrade of current facilities and maintenance.

5. The state of the collection of road use fee is the basis for making estimate of revenues from road use fee to transfer to the state budget and expenditures of the state budget on maintenance and management of road works in plan year in accordance with regulations of Law on state budget and other documents providing guidance on Law on state budget.

Article 5. Establishing and assigning the estimate of expenditures of local funds

1. Based on the principles of allocating funding for each local fund prescribed in Clause 3, Article 6 of Decree No. 18/2012/ND-CP dated March 13, 2012 of the Government on the Road maintenance funds (according to the length of roads of that locality, the number of standard – imputing automobiles registered in that locality, and the revenue difficulty coefficient of each locality), the Management Board of the Central fund shall establish the plan for allocation of road use fee transferred to the state budget (of which the amount reassigned to localities) for the local government budget stability period and the plan for allocation of estimated expenditures supplemented from the revenues of road use fee (35% of the total estimated amount of charges of road use) to each province for submission to the Ministry of Transport, consolidation into the annual estimate of budget of the Ministry of Finance, which is submitted for decision of competent authorities in accordance with Law on state budget.

As for 2017, the Management Board of the Central fund shall establish the plan for allocating 35% of collected road use fee in accordance with the assigned estimate to each local fund and submit such plan to the Ministry of Transport, Ministry of Finance for consolidation and to the Prime Minister for the dedicated additional funding for local governments.

2. Based on the estimate of expenditures to local governments supplemented from the revenues of road use fee (35% of the total estimated amount of charges of road use) which is approved by competent authorities, the Ministry of Finance shall grant dedicated additional estimate of expenditures allocated from the state budget to provincial budgets for local funds.

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4. As for expenditures on tasks with investment nature, such as: periodic repair of road works, except for first step traffic safety assurance and natural disaster recovery; overhaul repair of vehicle weight inspecting stations and other tasks with investment nature, the grant of such expenditures shall be carried out in accordance with regulations of law on management, use of recurrent funding of agencies, administrative units for repair, upgrade of current facilities and maintenance.

Article 6. Provisions on granting, advance payment and payment for funding

1. Provisions on granting funding from the state budget to the Central fund

As for the first quarter of the plan year: Based on the estimate of expenditures for the maintenance and management of highways approved by competent authority, the Management Board of the Central fund shall send a request to the Ministry of Finance through the Ministry of Transport for transferring funding (through payment orders) to the Central fund, the maximum amount of which is 25% of the year’s estimate of expenditures.

As for the remaining quarters: Based on the progress of execution and disbursement of expenditures for the maintenance and management of highways of the previous quarter, the Management Board of the Central fund shall send a request to the Ministry of Finance through the Ministry of Transport for transferring funding (through payment orders) to the Central fund for advance payment, payment. The maximum amount of funding for the second quarter is 35%, for third quarter is 20% and for the last quarter is the remaining amount of the year’s estimate of expenditures.

2. Provisions on granting funding from the state budget to local funds:

As for the dedicated additional funding allocated from the state budget to local funds: Based on the annual estimate of dedicated additional funding allocated from the state budget to provincial budgets for the maintenance and management of road works approved by competent authorities and announced by the Ministry of Finance to each province, Departments of Finance shall grant funding to local funds in accordance with plans approved by provincial People’s Committees.

b) As for the additional part from the local budget for local funds: Departments of Transport shall reach agreement with Departments of Finance to submit to provincial People’s Committees the specific granting level from local budget to add to the local funds.

c) Departments of Finance shall submit decisions on the method and the progress of quarterly disbursement of funds to local funds to provincial People’s Committees.

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b) As for the Central fund

Based on the estimated funding assigned by the Ministry of Finance and the estimate of expenditures of the Central fund, the Management Board of the Central fund shall allocate, transfer the funding for Road management departments, Departments of Transport (managing authorized highways) and other units (if any), the Office of the Central fund and to the State Treasury; the State Treasury shall transfer such amounts to the State Treasuries where the transactions are made.

(The form of consolidation of funding transferred from the Central road maintenance fund to agencies is prescribed in Appendix II attached to this Circular).

b) As for local funds

Based on the assigned estimated funding and the estimate of expenditures of local funds, the Management Board of Local funds shall allocate, transfer the funding of local funds for units assigned to local road management and maintenance to local State Treasuries; local State Treasuries shall transfer such amounts to the State Treasuries where the transactions are made.

4. Provisions on making advance payment and payment of the State Treasury

Based on the assigned estimate of expenditures for management, maintenance of road works, agencies, units shall request the State Treasuries where the transactions are made to make advance payment, payment to the units supplying products, public-utility services on management, maintenance of roads under the current regulations.

b) The State Treasury makes payment on the following bases:

- The expenditure is on the list of expenditures assigned by competent authorities;

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- Decision on funding transfer from the Central road maintenance fund to assigned agencies;

- Decision of approving the feasibility study report of expenditures on tasks with investment nature requiring the submission of feasibility study reports; bidding results, order or assignment of competent authorities;

- The contract of providing products and public-utility services on the implementation of management and maintenance of road works

- Minutes of acceptance test of products and the written payment for expenses of products of management, maintenance of completed road works

- Approval for spending of the head of the unit assigned to manage the Fund's funding, together with documentation in accordance with current regulations.

c) Expenditure control of the State Treasury: The State Treasuries where the transactions are made shall inspect the ground stated at point b clause 4 of this Article, control the expenditures from the Road maintenance fund before making advance payment, payment at request of heads of units assigned to manage funding in accordance with current regulations, in particular:

As for recurrent expenditures: the advance payment and settlement of such expenditures shall be carried out in accordance with regulations prescribed in Circular No. 161/2012/TT-BTC dated October 02, 2012 by the Ministry of Finance regulating the control and payment of expenditures of state budget through the State Treasury, Circular No. 39/2016/TT-BTC date March 01, 2016 amending a number of articles of Circular No. 161/2012/TT-BTC dated October 02, 2012 by the Ministry of Finance regulating the control and payment of expenditures of state budget through the State Treasury and other amending documents (if any).

As for expenditures on tasks with investment nature, the advance payment and settlement of such expenditures shall be carried out in accordance with regulations of law on settlement of expenditures for management, use of recurrent funding for repair, upgrade, maintenance of current facilities.

Article 7. Settlement of revenues, expenditures of the Road maintenance fund

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Settlement of revenues: The units collecting road use fee shall make the settlement of collected road use fee and other revenues in accordance with current regulations for submission to the Management Board of the Central fund.

b) Settlement of expenditures: the units assigned to manage, use funding from the Central fund shall make the settlement of funding according to forms, requirements of the settlement of expenditures of the state budget and current regulations.

The report of settlement shall include the report on the list of projects which are assigned in the year requested for financial settlement and the list of contents of expenditures prescribed in Article 2 of this Circular.

c) The content, process of review and approval, appraisal and announce of annual settlement shall comply with the instructions of the Ministry of Finance for review and approval, appraisal and announce of annual settlement of administrative agencies and units, organizations supported by the state and the budgets at all level and the regulations of this Circular; specifically:

- b)The Directorate for Roads of Vietnam shall approve the annual settlement of expenditures of Road management departments, Departments of Transport (managing authorized highways) and other units and consolidate such settlements for submission to the Management Board of the Central fund.

- The Management Board of the Central Fund shall be responsible for the approval of the settlement of expenditures for operation of the Office of the Central fund.

- The Management Board of the Central Fund shall be responsible for the approval of the settlement of revenues and expenditures of the Central fund and send such settlement to the Ministry of Transport. The Ministry of Transport shall appraise the annual settlement of the Central fund and consolidate into the settlement of the Ministry for submission to the Ministry of Finance.

- The Ministry of Finance shall appraise the annual settlement of the Ministry of Transport, which includes the annual settlement of the Central fund, and consolidate into the settlement of the state budget in accordance with regulations.

d) At the end of the year, the transfer of the surplus funding of the Central fund shall be conducted in accordance with regulations of Law on state budget and other guiding documents.

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Departments of Finance shall cooperate with Departments of Transport to establish and submit the regulations of establishment, appraisal and announcement of the annual settlement of local funds (including the dedicated additional funding allocated from the state budget to provincial budgets for local funds), and consolidate such settlements into the settlement of provincial budgets in accordance with regulations of Law on state budget and other guiding documents.

b) At the end of the year, the transfer of the surplus funding of local funds shall be conducted in accordance with regulations of Law on state budget and other guiding documents.

3. As for expenditures on tasks with investment nature, the settlement of such expenditures shall be carried out in accordance with the Ministry of Finance’s regulations on settlement of expenditures for management, use of recurrent funding for repair, upgrade, maintenance of current facilities under regulations of Law on state budget and other guiding documents.

Article 8. Inspection

To ensure the proper and effective use of the Road maintenance fund, the Ministry of Transport, the Management Board of the Road maintenance fund and Departments of Transport shall cooperate with the financial agencies at the same level to perform the unscheduled or periodic inspection of the management, use, payment and settlement of the Road maintenance Fund.

In the process of management, inspection if the expenses are found to be inappropriate to the regime or the contents specified in this Circular and the current legal documents; they must be paid out, recovered for remittance into the Road maintenance funds (the Central and local funds); and the individuals who made the wrong decisions on spending must take responsibility in accordance with regulations of law.

Article 9. Implementation

1. This Circular takes effect on August 01 2017 and applies from the 2019 budgetary year.

2. Joint Circular No. 230/2012/TTLT-BTC-BGTVT dated December 27, 2012 by the Ministry of Finance and Ministry of Transport providing guidelines on regime for management, use, payment and settlement of expenditures for road management and maintenance (herein referred to as “Joint Circular No. 230/2012/TTLT-BTC-BGTVT”) shall be annulled from the effective date of this Circular.

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4. In case where a document referred to this Circular is replaced, amended, the replacing or revising document shall prevail.

5. Any problem arising in the course of implementation should be reported to the Ministry of Finance for consideration and settlement./.

PP MINISTER
DEPUTY MINISTER




Tran Xuan Ha

APPENDIX 1

REPORT CONSOLIDATION AND ASSIGNMENT OF ESTIMATED EXPENDITURES FOR THE CENTRAL ROAD MAINTENANCE FUND IN ..(YEAR)..
(Attached to Circular No. 60/2017/TT-BTC dated June 15, 2017 by the Minister of Finance)

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No.

Agencies

Construction, tasks

Execution time

Value of approved constructions, tasks

Estimated expenditure has been accumulated to year ...

Estimated expenditure for current year

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Notes:

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2

3

4

5

6

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B

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2

II

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1

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III

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- Periodic maintenance

- Periodic repair

- Unscheduled repair

- Others:

Contents of expenditures prescribed in Article 2 of this Circular

Details of each unit

Road management department of …

Construction name …

Construction name …

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Construction name …

Construction name …

Department of Transport of …

Construction name …

Construction name …

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Prepared by

(Signature and full name)

Hanoi, date: ……
THE MANAGEMENT BOARD OF THE CENTRAL ROAD MAINTENANCE FUND

(Signature and full name)

APPENDIX 2

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Unit: Vietnamese Dong

No.

Agencies

Assigned budget

Accumulation of transferred fund

Funding for this period

Account, State Treasury where the transactions of the receiver are made

A

B

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2

3

4

1

2

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Total

Road management department of …

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Department of Transport of …

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Prepared by

(Signature and full name)

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(Signature and full name)