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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.
149/2007/TT-BTC
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Hanoi,
December 14, 2007
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CIRCULAR
GUIDING
THE MANAGEMENT AND USE OF STATE BUDGET FUNDS FOR ACTIVITIES OF COMPETENT STATE
AGENCIES IN MANAGING INVESTMENT PROJECTS IN THE FORM OF BUILD-OPERATE-TRANSFER,
BUILD-TRANSFER-OPERATE OR BUILD-TRANSFER CONTRACTS
Pursuant to State Budget Law
No. 01/2002/QH11 of December 16, 2002;
Pursuant to the Governments Decree No. 78/2002/ND-CP of May 11, 2007, on
investment in the form of Build-Operate-Transfer, Build-Transfer-Operate or
Build-Transfer contracts;
The Ministry of Finance guides the management and use of state budget funds
for activities of competent state agencies in managing investment projects in
the form of Build-Operate-Transfer, Build-Transfer-Operate or Build- Transfer
contracts (below referred to as BOT, BTO or BT contracts for short) as follows;
I. GENERAL PROVISIONS
1. This Circular details the
management and use of state budget funds for activities of competent state
agencies in managing investment projects in the form of BOT, BTO or BT
contracts defined in the Governments Decree No. 78/2007/ND-CP of May 11, 2007.
2. Competent state agencies
governed by this Circular are ministries, ministerial-level agencies,
government-attached agencies. Peoples Committees of provinces or centrally run
cities or their attached agencies which are authorized to conclude project
contracts.
3. Expenses for the above
competent state agencies are all necessary expenses for them to perform
specific jobs of managing the execution of BOT, BTO or BT projects and
fulfilling other obligations defined in project contracts in accordance with
law.
4. State budget funds for
competent state agencies activities shall be incorporated in annual plans on
state management expenditures of ministries, ministerial agencies,
government-attached agencies, Peoples Committees of provinces and centrally run
cities (below referred to as ministries and provincial-level Peoples
Committees) that have BOT, BTO or BT projects.
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II. SPECIFIC PROVISIONS
1. Competent state agencies
activities in managing the execution of BOT, BTO or BT investment projects and
fulfilling other obligations include:
- Making and promulgating lists
of projects.
- Making project proposals and
bidding dossiers to select investors.
- Organizing bidding to select
investors and negotiating project contracts.
- Evaluating the quality of
works.
- Activities to fulfill other
responsibilities and obligations, including activities of interdisciplinary
working groups.
2. Making and approval of
expense estimates for activities of competent state agencies:
2.1. Basis for making expense
estimates:
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+ The list of projects approved
by a competent authority or proposal for adding a project to the approved list.
+ Project execution plans
approved by a competent authority.
2.2. Expenses for activities of
competent state agencies:
- Expense for making and
promulgating the list of projects to be published on three consecutive issues
of a central or local newspaper.
- Expense for hiring consultants
to make project proposals and bidding dossiers to select investors.
- Expense for organizing bidding
to select investors. If having any revenue from selling bidding dossiers, this
expense shall be covered with this revenue under the Finance Ministrys Circular No. 118/2007TT-BTC of October 2, 2007,
guiding the management and use of investment project management expenses of
state budget-funded projects.
- Expense for office supplies.
- Expense for communication.
- Expense for meetings and
workshops.
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- Expense for hiring workers or
experts in cases of necessity.
- Expense for evaluating the
quality of works before handing them over under contractual terms.
- Other expenses.
2.3. Levels of these expenses
shall be determined based on estimates made under regulations and state-
prescribed norms and approved by competent authorities on the following
principles:
- Expenses identified as
construction investment expenses, including expenses for hiring consultants to
make project proposals and bidding dossiers, expenses for evaluating the
quality of works, etc., shall be formulated according to state regulations on
making estimates of construction investment expenses.
- Other expenses which belong to
non-business administrative expenses must comply with state regulations on
non-business administrative expenses.
2.4. Making and approving
expense estimates:
- Competent state agencies shall
make expense estimates and submit them to persons competent to approve regular
expenditure estimates for approval.
- A copy of the approved
estimate shall be sent to the State Treasury where a competent state agency
opens its transaction account for control.
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4. Inspection and
finalization
- Annually, regularly or
extraordinarily, ministries, provincial-level Peoples Committees and finance
agencies shall inspect the management and use of funds for activities of
competent state agencies in managing BOT, BTO or BT projects under their
management in order to promptly discover and handle violations of any agencies
in the management process.
- Finalization: At the end of a
plan year, ministries and provincial-level Peoples Committees shall finalize
the use of suite budget funds or managing the execution of BOT, BTO or BT
projects according to regulations applicable to non-business administrative
expenses.
5. Responsibilities of
concerned agencies
5.1. Ministries,
provincial-level Peoples Committees:
- To arrange annual budget funds
to cover expenses for competent state agencies to perform their assigned tasks.
- To approve estimates, and sum
up annual finalization reports of competent state agencies in order send them
to finance agencies of the same level.
5.2. Responsibilities of
competent state agencies:
- To make and manage expense
estimates and finalize expenses for their activities in managing the execution
of BOT, BTO or BT projects in accordance with regulations and requirements on
management tasks.
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- To cross-check paid amounts
together with paying agencies.
- To finalize expenses for the
performance of the above tasks.
5.3. Responsibilities of paying
agencies:
- To control the allocation and
payment of funds for activities of competent state agencies in managing BOT,
BTO or BT projects according to estimates approved by competent authorities.
- To inspect, check and certify
paid amounts at the request of competent agencies.
III. IMPLEMENTATION
PROVISIONS
This Circular takes effect 15
days after its publication in CONG BAO. Agencies, organizations, project
owners, consultancy organizations and concerned agencies shall implement this
Circular.
For ongoing BOT, BTO or BT
projects with their contracts not terminated yet, competent stale agencies
shall, pursuant to the provisions of this Circular and based on practical
project execution conditions, make and implement estimates for to-be-executed
jobs.
Any problems arising in the
course of implementation should promptly be reported to the Ministry of Finance
for study and settlement.
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FOR
THE MINISTER OF FINANCE
VICE MINISTER
Nguyen Cong Nghiep