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THE
MINISTRY OF FINANCE
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|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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|
No.
219/2009/TT-BTC
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Hanoi,
November 19, 2009
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CIRCULAR
PRESCRIBING A NUMBER OF SPENDING NORMS APPLICABLE TO
OFFICIAL DEVELOPMENT ASSISTANCE-FUNDED PROJECTS/PROGRAMS
THE MINISTRY OF FINANCE
Pursuant to the Government's
Decree No. 602003/ND-CP of June 6, 2003, detailing and guiding the implementation
of the State Budget Law;
Pursuant to the Government's Decree No. 118/2008/ND-CPof November 27,2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government's Decree No. 131/2006/ND-CP of November 9, 2006,
promulgating the Regulation on management and use of official development
assistance (ODA);
The Ministry of Finance prescribes a number of spending norms applicable to
ODA-funded projects/programs as follows:
Article 1.
Scope, subjects and principles of application
1. Scope and subjects of
application:
a/ Scope:
This Circular applies to ODA
loan projects/ programs (which spend foreign loan capital and domestic capital)
and non-refundable ODA projects (which spend contributed domestic capital).
For non-refundable ODA projects,
the spending of aid capital must comply with the spending norms under donors'
general regulations or the spending norms determined and stated in the donation
agreements. If donors have no such general regulations and the donation
agreements contain no provisions on the spending norms, the project-managing
agencies shall coordinate with donors in formulating the spending norms and
reaching agreement with the Ministry of Finance on the implementation thereof. If
donors have no regulations on the spending norms and the two sides have not yet
reached any agreement on the spending norms, the spending norms prescribed in
this Circular may be applied to the projects.
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This Circular applies to
agencies, units and organizations implementing ODA loan and aid
projects/programs (which spend foreign loan capital and domestic capital).
2. Principles for application:
a/ The spending norms prescribed
in this Circular are maximum levels. Within the limits of norms prescribed in
this Circular and within the limits of budgetary funds to be spent on
project/program management, directors of ODA project/program management units
or ODA project/program investors (if no project management unit is set up) shall
decide on specific spending norms applicable to projects and programs (below
referred to as projects), ensuring the thrifty and effective implementation of
projects.
b/ Directors of project
management units and project managers (in case no project management unit is
set up) are answerable to the managing agencies for the projects' expenditures
according to current regulations.
Article 2.
Salaries and salary-based allowances
Salaries and allowances for ODA
project management applicable to full-time or part-time officers of ODA
project/program management units set up under decisions of managing agencies
for project implementation (below referred to as ODA PMUs for short) are
provided as follows:
1. For administrative
non-business ODA PMUs and mixed-ODA PMUs carrying out activities of both
administrative non-business nature and capital construction nature and/or
credit activities:
Cadres, civil servants and
public employees on the payrolls of administrative non-business agencies, when
being seconded to work on a full-time or part-time basis in ODA PMUs, will be
paid by the seconding agencies grade-based salaries and salary-based allowances
defined in the Government's Decree No. 204/2004/ND-CP of December 14, 2004, on
salary regimes applicable to cadres, civil servants and public employees and
the armed forces and contributions (health insurance and social insurance
premiums and trade union dues) according to current state regulations,
If seconding agencies do not pay
grade-based salaries, salary-based allowances and contributions as clearly
stated in the decisions on seconding of cadres, civil servants and public
employees, the ODA PMUs shall pay salaries and salary-based allowances under
the Government's Decree No. 204/2004/ND-CP of December 14,2004. on salary regimes
applicable to cadres, civil servants and public employees and the armed forces
and contributions (health insurance and social insurance premiums and trade
union dues) according to current state regulations from the project management
funds.
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Salaries and project management
allowances of cadres, civil servants and public employees working on a
full-time basis in capital construction investment ODA PMUs set up under
decisions of project managers or managing agencies comply with the Prime
Minister's Decision No.l98/1999/QD-TTg of September 30, 1999, on salaries of
cadres and public employees in capital construction investment project
management units, and other relevant documents.
Article 3.
ODA project management allowances
1. Cadres, civil servants and
public employees on the administrative non-business payrolls, when being
seconded to work on a full-time or part-time basis in ODA PMUs, will be paid by
ODA PMUs an ODA project management allowance (in addition to the salary and
salary-based allowances referred to in Clause 1. Article 2 above), which is at
most equal to the gradebased salary paid under the Government's Decree
NO.204/2004/ND-CP of December 14,2004, on salary regimes applicable to cadres,
civil servants and public employees and the armed forces currently in force,
specifically:
a/ Cadres, civil servants and
public employees seconded to work on a full-time basis in ODA PMUs may enjoy
the maximum ODA project management allowance equal to 100% of their grade-based
salary and salary-based allowance.
b/ Cadres, civil servants and
public employees seconded to work on a part-time basis in an ODA PMU may enjoy
an ODA project management allowance based on the time they work for the
project. If they are assigned to work on a part-time basis in more than one ODA
PMU, they may enjoy a part-time ODA project management allowance based on the
time they work for each ODA project, but the total allowance for their
part-time work in these projects must not exceed 100% of their grade-based
salary and salary-based allowance.
The heads of agencies directly
managing cadres, civil servants and public employees and the heads of agencies
seconding cadres, civil servants and public employees to work in other units on
a part-time basis, when issuing the assignment decisions, should determine the
percentage of time working on a part-time basis in ODA PMUs, ensuring the
rationality between the time for project implementation and the time for
performance of their professional tasks at their main offices under the
prescribed regimes.
Agencies issuing work assignment
decisions must clearly state in such decisions the time for part-time work at
each project, which serves as basis for determining the ODA project management
allowance level.
c/ In case no project management
unit is not set up for ODA programs or projects, but competent agencies issue
decisions assigning tasks to implement the projects, cadres and public servants
assigned to perform these tasks will enjoy the project management allowance
based on the time they participate in the projects as mentioned above.
2. The ODA project management
allowance mentioned in Clause 1, Article 3 above is not applicable to capital
construction ODA PMUs.
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4. Cadres, civil servants and
public employees working in non-refundable ODA PMUs are not entitled to the ODA
project management allowance from the domestic capital source according to this
Circular, if they enjoy an allowance from the foreign aid source.
5. For project implementers in
project implementation boards/teams/groups at central, provincial, district,
communal, village or hamlet level, directly carrying out project activities:
a/ Depending on the complexity
and requirements of project tasks, project implementers at all levels may enjoy
an ODA project implementation allowance while carrying out each project
activity (they will enjoy the allowance only when participating in project
activities).
b/ Project managers shall, based
on the requirements, workload, implementation duration and complexity of
project work, the capabilities, qualifications and skills of cadres assigned to
implement the projects, consult the finance agencies of the same level before
proposing the project-managing agencies to issue decisions on payment of an ODA
project execution allowance to project implementers at different levels.
c/ The allowance is provided as
follows:
- For project implementers at
the district, communal, village or hamlet level in mountainous districts and
communes, difficulty-hit regions, deep-lying or remote areas specified in the
Prime Minister's Document 705/TTg-KGVX of May 11, 2009, on continued
implementation of Resolution 30a/2008/NQ-CP (the list of specific districts is
provided in Appendix I to this Circular), the maximum allowance level will be
equal to 40% of their current grade-based salary, which is calculated by month.
- For project implementers at
different levels in other localities not on the list of difficulty-hit areas
under Document No.705/TTg-GGVX (including central, provincial, district,
communal, village and hamlet levels), the maximum allowance level is equal to
30% of their current grade-based salary, which is calculated by month.
- If project implementers of
different levels do not enjoy salaries from the state budget or work under
titles for which grade-based salaries are not prescribed, they shall sign labor
contracts and enjoy an allowance not exceeding 40% of the minimum wage level
under current regulations.
When issuing decisions on payment
of ODA project implementation allowances to project implementers at different
levels, the project-managing agencies shall clearly state in such decisions the
duration of their participation in project implementation at different levels
for use as a basis for calculation of their project implementation allowances.
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1. Wages and salaries:
a/ For contractual laborers
performing professional jobs in ODA projects (including capital construction
ODA and administrative non-business ODA projects), the salary payment principle
is that they will be paid salaries equal to those of payroll laborers with
corresponding training qualifications, profession and service seniority
(already multiplied by an adjustment coefficient applicable to capital
construction ODA projects or added with an ODA project management allowance for
administrative nonbusiness ODA projects mentioned at Point a, Clause 1,
Article 3 above).
b/ For contractual laborers
performing simple and non-professional jobs of projects such as drivers,
clerks, security guards, janitors..., their remuneration levels can be
negotiated in accordance with the Government's Decree No. 68/2000/ND-CP of November
17, 2000. on the contractual regime applicable to some types of jobs in state
administrative agencies, nonbusiness units with the application of an
adjustment coefficient of up to 1.5.
2. Insurance regimes:
Health insurance and social
insurance regimes for contractual laborers comply with current regulations.
Article 5.
Translation and interpretation charge levels
1. Translation:
a/ Translation of documents from
a foreign language into Vietnamese: Not exceeding VND 90,000/page of 350 words.
b/ Translation of documents from
Vietnamese into a foreign language: Not exceeding VND 100,000/page of 350
words.
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a/ Common interpretation: Not
exceeding VND 200,000/hour/person, equivalent to no more than VND
1,600,000/day/person working for 8 hours.
b/ Simultaneous interpretation:
Not exceeding VND 350,000/hour/person, equivalent to no more than VND
2,800,000/day/person working for 8 hours.
c/ In special cases in which
interpretation or translation of special foreign languages and/or difficult contents,
which only few people can do, is needed, PMU directors or program/project
managers (if no PMU is not set up) may agree and decide on the translation or
interpretation charge levels which must not exceed 150% of the levels
prescribed in Clauses 1 and 2 above.
The above-said translation and
interpretation charge levels only apply to necessary cases in which ODA PMUs
must hire translators or interpreters, but not to translators and interpreters
salaried by ODA PMUs.
Article 6.
Working mission allowance regime
1. Subjects of application: The
working mission allowance regime is applicable to ODA PMU members, project
officers, guests and consultants who are entitled to working mission allowances
covered by the project funds.
2. Principle of application: To
apply current state regulations on working mission allowances and conference
expenses for state agencies and public non-business units.
Working mission allowances paid
to persons on working missions at home include round trip fares, accommodation
allowance, lodging rentals in places of arrival for working missions and
freights for luggage and working documents carried along (if any).
3. To suit the practical
situation, this Circular provides peculiar expense levels for specific expense
items as follows:
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- To apply current state
regulations on working mission allowances and conference expenses for state
agencies and public nonbusiness units.
- In case of necessity to travel
by air. project directors may decide and permit project officers and guest to
do so with air fares covered by the project funds.
- To pay expenses for travel in
highland, island or border regions where exists no mass transit, no travel
invoices and documents and no grounds for determining public transportation
fares for calculation of package expense levels according to current
regulations.
- In case of travel in
inter-branch or interagency groups:
+ If group travel is organized,
the agency or unit sponsoring the working travel group shall pay round trip
fares and freights for luggage and working documents (if any) carried along by
group members; if persons sent on working mission do not travel in group but by
themselves to the working place, the agency or unit that sends them on working
mission shall pay round trip fares and freights for luggage and working
documents carried along (if any);
Agencies and units sending their
persons on working mission shall pay accommodation allowances and lodging
rentals for these persons.
+ If the working travel
group-sponsoring agency or unit pays round trip fares, accommodation allowances
and lodging rentals for group members from different agencies and units, they
shall clearly notify such in the letters of invitation in order to avoid double
payment. The working travel group-sponsoring unit shall calculate this funding
amounts for preparing expense estimates.
b/ Accommodation allowance:
- The accommodation allowance
paid to persons on working mission must not exceed VND 100,000/person/day.
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- Cadres and civil servants sent
to perform working missions or tasks at sea or on islands are entitled a
maximum accommodation allowance of VND 150,000/person/day actually on working
mission.
If the current regulations on
working mission allowance provide an accommodation allowance level higher than
the above level, the higher level shall be applied.
c/ Payment of lodging rentals in
places of arrival: To apply current state regulations on working mission
allowances and conference expenses applicable to state agencies and public
non-business units.
Article 7.
Regimes of spending on conferences, seminars and training
courses
1. Application principles:
a/ Conference, seminar and
training expenses stated in this Circular apply to conferences on final review
or periodical evaluation of ODA project implementation; conferences, seminars
and training courses to direct, disseminate and guide project implementation,
which must be included in the approved plans on project activities. In case
additionally arises an activity, its supplementation to the plan must be
approved by the project-managing agency.
b/ Projects organizing national
conferences, seminars and training courses must obtain written permission from
the investment-managing agencies or heads of the project steering committees,
specifically:
- Conferences and seminars: The
duration must not exceed 3 days.
- Training: The duration must
not exceed 7 days.
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d/ In case of necessity to
organize meetings to collect public opinions at village or hamlet level, the
project directors or managers (if no PMU is set up) shall consider and decide
on such organization within the limits of the approved project management
funds.
e/ For activities of
professional training and training in specialized areas of each project
(example: training and retraining of teachers in educational projects; training
in agricultural/ forestry/fishery techniques, field seminars in agricultural
projects; training and retraining of nurses, physicians and health workers in
healthcare projects...), the spending levels under current regulations on
spending levels for specialized training and retraining with state budget funds
will apply.
2. Specific payment levels:
a/ Payment of travel fares and
lodging rentals for participants in conferences, seminars or training courses:
To comply with Points a and c, Clause 3, Article 6 of this Circular.
b/ Meal allowances and per diem:
- For conferences, seminars and
training course organized in centrally run cities: Organizers, delegates and
lecturers will enjoy a meal allowance and per diem not more than VND
100,000/day/person.
- For conferences, seminars and
training courses organized in provinces or other cities throughout the country:
Organizers, delegates and lecturers will enjoy a meal allowance and per diem of
not more than VND 80,000/day/ person.
- Organizers, delegates and
lecturers in conferences, seminars or training courses who have received the
meal allowance and per diem specified at Point b, Clause 2, Article 7 above are
not entitled to working mission allowances specified in Article 6 of this
Circular.
- For conferences, seminars and
trainings organized by ODA PMUs, the organizing committees shall pay 100% of
meal allowances and per diem to their members, delegates and lecturers from the
project funds. Agencies sending their delegates will not pay accommodation
allowances for their officials attending the conferences or seminars. The
organizing committees should clearly notify in letters of invitation the delegates
to conferences or seminars of the allowance. In special cases which the
organizing committees do not pay meal allowances and per diem to delegates,
they shall also clearly state such in the letters of invitation.
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c/ Payments for hired lecturers:
For conferences, seminars and
training courses with hired lecturers, the payment level for hired lecturers
complies with the provisions on payments for hired lecturers in the Ministry of
Finance's Circular No.51/2008/TT-BTC of June 16, 2008, guiding the management
and use of funds for training and retraining of state cadres and civil
servants, and documents replacing, amending or supplementing this Circular.
The above ceiling level already
includes the remuneration for lecturing and compilation of training materials.
In special cases which training
or reference materials are specialized, requiring a lot of experience and grey
matter, PMU directors or project managers (if no PMU is set up) may sign
consultancy contracts for material preparation and printing, and make payment
under such contracts.
d/ Stationery: The organizing
committees may make payment according to actual expenses, which must not exceed
VND 50,000/person/ conference, seminar or training course.
e/ Coffee breaks: The organizing
committees may make payment according to actual expenses, which must not exceed
VND 30,000/person/day at conferences, seminars or training courses held in
cities and urban centers of grade I or higher or VND 20,000/person/day at
conferences, seminars or training courses organized in other locations.
f/ Other expenses such as those
on hiring of meeting halls and equipment, decoration... within the regime of
expenses for conferences and seminars shall be paid according to actual
expenses as be decided by PMU directors on the basis of thrift and
reasonability.
Article 8.
Payments for domestic consultants
1. Recruitment of, and payment
to, domestic consultants:
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b/ In case suitable consultants
cannot be recruited by mode of bidding, PMU directors shall, depending on
project requirements, consultants' professional qualifications, academic titles
and decrees, service seniority, foreign language skills, performance
capability, project scale and geographical areas where consultants are expected
to work, opt for the following payment levels for consultancy and propose them
to managing ministries, agencies or localities for approval before application.
c/ These payment levels for
consultants are package payments, inclusive of social insurance and health
insurance premiums and payable taxes under current regulations.
2. Levels of payment for
domestic consultants:
a/ Level 1: For consultants with
a university diploma and 3 to under 5 years' experience or a postgraduate
diploma and under 3 years' experience, the maximum payment level is VND
5,400,000/month/person or USD 300 equivalent in VND (depending on the exchange
rate at the time of recruitment).
b/ Level 2: For consultants with
a university diploma and 5 to under 10 years' experience or postgraduate
diploma and 3 to 5 years' experience, the maximum payment level is VND
10,800,000/month/person or USD 600 equivalent in VND (depending on the exchange
rale at the time of recruitment).
c/ Level 3: For consultants with
a university diploma and 10 to under 15 years' experience or a postgraduate
diploma and 5 to 8 years' experience, the maximum payment level is VND
21,000,000/ month/person or USD 1,200 equivalent in VND (depending on the
exchange rate at the time of recruitment).
d/ Level 4: For consultants with
a university diploma and 15 years' experience or a postgraduate diploma and
over 8 years' experience, the maximum payment level is VND
27,000,000/month/person or USD 1,500 equivalent in VND (depending on the
exchange rate at the time of recruitment).
e/ Special level: In special
cases in which a project requires consultants of high professional qualifications
in special and peculiar branches or professions to work in difficulty-hit and
remote areas, PMUs may propose the project-managing agencies to decide on
higher payments as agreed with consultants.
In case the form of package
contract is applied to projects under the Bidding Law, the above payment levels
for consultancy will serve as the basis for formulation and approval of
contract value estimates.
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Expenses for purchase of
stationery, supplies, car petrol and for repair of automobiles and machines in
service of professional activities, and communications charges shall be
included in annual plans approved by competent authorities, be accompanied with
valid documents and must not exceed the estimates or amounts deducted for
project management expenses according to current regulations.
Article 10.
Organization of implementation
This Circular takes effect 45
days from the date of its signing. It replaces the Ministry of Finance's
Decision No. 61/2006/QD-BTC of November 2, 2006, promulgating a number of
spending norms applicable to ODA projects and programs.
In the course of implementation,
if the documents referred to in this Circular for application are revised or
replaced by new ones, the projects must apply those new documents.
Ministries, ministerial-level
agencies, government-attached agencies, other central agencies and
provincial-level People's Committees shall direct and guide their units and ODA
projects to implement this Circular.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Tran Xuan Ha
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(To
Circular No. 219/2009/TT-BTC of November 19, 2009)
LIST OF MOUNTAINOUS, DIFFICULTY-HIT, DEEP-LYING,
REMOTE DISTRICTS (POOR DISTRICTS)
(As
provided in the Prime Minister's Document No. 705/TTg-KGVX of May 11, 2009)
Province
Number
of poor districts
Names
of districts
Ha
Giang
6
Dong Van, Meo Vac, Quan Ba,
Yen Minh, Xin Man, Hoang Su Phi
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5
Thong Nong, Bao Lam, Ha Quang,
Bao Lac, Ha Lang
Lao
Cai
3
Si Ma Cai, Muong Khuong, Bac
Ha
Yen
Bai
2
Mu Cang Trai, Tram Tau
Bac
Kan
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Ba Be, Pac Nam
Bac
Giang
1
Son Dong
Phu
Tho
1
Tan Son
Son
La
5
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Lai
Chau
5
Muong Te, Phong Tho, Sin Ho,
Than Uyen, Tan Uyen
Dien
Bien
4
Dien Bien Dong, Muong Nhe, Tua
Chua, Muong Ang
Thanh
Hoa
7
Lang Chanh, Thuong Xuan, Quan
Hoa, Quan Son, Muong Lat, Nhu Xuan, Ba Thuoc
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3
Que Phong, Tuong Duong, Ky Son
Quang
Binh
1
Minh Hoa
Quang
Tri
1
Da Krong
Quang
Ngai
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Son Ha, Tra Bong, Son Tay,
Minh Long, Tay Tra, Ba To
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Nam
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Phuoc son, tay giang, southern
tra my
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3
An Lao, Vinh Thanh, Van Canh
Ninh
Thuan
1
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Kon
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Lam
Dong
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