Bản dịch văn bản 30/TC-VT
Circular 30/TC-VT
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 1997-06-12

CIRCULAR No CIRCULAR No.30-TC/VT OF JUNE 12, 1997 PROVIDING GUIDANCE ON THE STATE REGIME FOR FINANCIAL MANAGEMENT OF NON-REFUNDABLE AID In implementing the Law on State Budget adopted by the IX th National Assembly of the Socialist Republic of Vietnam at its Ninth Session on March 20, 1996, and Decree No.87-CP of December 19, 1996, of the Government which determines the delegation of authority in the management, elaboration, execution and accounting of the State Budget, the Ministry of Finance hereby provides the following State regime for the financial management of the non-refundable aid. I. GENERAL PRINCIPLES: 1. Non-refundable aid is a source of revenue for the State Budget and shall be accounted and managed in accordance with the Law on State Budget. 2. Non-refundable aid shall be used in the form of allocation or on-lending from the State Budget. 3. All non-refundable aid in cash or kind received and used by the Vietnamese side shall be processed through aid-certifying procedure. The certificate for the aid in cash or kind shall be used as basis to fill the formalities for acquiring the aid in cash and kind and accounting it into the State Budget at all levels. 4. The Ministry of Finance shall maintain a uniform State financial management over non-refundable aid, from giving financial consultation on determining the use of the aid to appraising projects, allocating the aid to projects, studying and recommending mechanisms for financial management, certifying the aid and accounting it into the State Budget, providing guidance for and control over the implementation of the financial and accounting regimes of the projects; to providing guidance for and control over executing units in their settlement of the property, materials and capital of the projects after their completion. + The financial and accounting units of the Ministries and branches shall assist their ministerial and branch heads in the financial management of all the non-refundable aid programs and projects received and executed by the Ministries and branches. + The Financial and Pricing Services of the provinces and cities directly under the Central Government shall assist the provincial and municipal People�s Committees in the financial management of all the non-refundable aid programs and projects received and executed by the units under their jurisdiction. 5. The Heads of the Ministries and branches, the Presidents of the People�s Committees of the provinces and cities, the Presidents of the unions, associations and people�s organizations shall guide and control the financial management at the units under their jurisdiction which are executing aid programs and projects. 6. The Directors of the programs and projects and the Heads of the units which are directly utilizing the non-refundable aid are fully answerable before law that the implementation of the programs and projects conform with their prescribed purposes, target beneficiaries and other commitments. They shall strictly observe the existing financial regimes, the Ordinance on Accounting and Statistics, the Regulation for Accounting Organization and Performance and the auditing regime of the State. II. CONCRETE STIPULATIONS: A. FORMULATING AND INCORPORATING BUDGET PROPOSALS: Each year, on the basis of the Circular providing guidance for the formulation of the State budget issued by the Ministry of Finance; the written commitments or agreements on and plans for the deployment of the programs, or the projects or announcement of the parent agencies on allocations of aid; and the execution of the projects within the year, the project owners shall make proposals on State budget revenues and expenditures of the non-refundable aid and their counterpart funds (if any) and send them together with the budget proposals of their units to the parent agencies of the projects and the financial agencies of the same level: - The proposals for ministerial and branch projects shall be sent to the financial and accounting bureaus of the Ministries and branches. - The provincial and municipal projects shall be sent to the provincial and municipal Financial and Pricing Services. The Ministries and branches at the Central Level and the provincial and municipal Financial and Pricing Services shall incorporate the State budget revenue and expenditure proposals for the non-refundable aid and the need for counterpart fund (if any) into the annual budget proposal to be submitted to the Ministry of Finance (AidRecep) for inclusion in the State Budget proposal to be submitted to the National Assembly for approval. The State budget revenue and expenditure proposal on non-refundable aid is formulated in line with the appendix form of this Circular. With regard to the proposal for counterpart funds (including expenditures on project formulation, reception, transport and storage of the aid goods and equipment, spending for project management, etc.), regardless of the kind of capital involved (for capital construction or public service, etc.), it must conform with the related commitments or treaties or agreements and with the progress of each project. With regard to projects in the field of production and business, the project owners must use their self-generated capital or take loans to meet the need for counterpart funds. B. RECEPTION AND MANAGEMENT: 1. Certifying the aid: 1.1. The units required of an aid certificate: All the units and project owners that receive goods and money as aid from overseas sources (including those to be spent in the form of State budget allocations or on-lending). 1.2. Scope of non-refundable aid to be certified: + Goods and equipment that the aid-granting party transfers to units inside the country through importation under programs and projects. + Goods and equipment that the aid-granting party orders inside the country and transfers to units under signed programs and projects. + Goods and equipment which are included in the list of the aid project, brought into the country by foreign experts and directly operated by the foreign party, but which are committed to be transferred to the local units after the conclusion of the aid program or project. + Goods and equipment of humanitarian aid unilaterally sent by a foreign party to a domestic unit. + Foreign exchange or Vietnamese currency given by the aiding party to units within the country to be directly spent for the aid program or project (including the financial assistance for operating and administrative expenses of the project management offices as committed in the documents of the projects); and the aid in cash permitted outside the project prescriptions. 1.3. Timing and location of certification: On notification of aid shipment and money (and after receiving the shipment ordered within the country), the concerned units shall report to the nearest of the following agencies to process the certification of aid: + The Ministry of Finance (AidRecep) at No 4 Phan Huy Chu street, Hanoi. + The Representative of the AidRecep at No 48 Pasteur street, Danang City. + The Representative of the AidRecep at No 138 Nguyen Thi Minh Khai street, District 3, Ho Chi Minh City. 1.4. Requirements of the aid certificate: The aid certificate shall be made into five copies: The recipient unit shall keep two copies to facilitate the reception of the aid goods or money and accounting; and AidRecep shall keep three copies for its own keep and circulation to concerned management offices. In case the aid is a motor vehicle or motor cycle, the recipient unit shall make another copy of the aid certificate to process traffic registration at the Office of Public Works and Transportation. The form of aid certificate is attached to this Circular. The recipient unit shall photocopy this form to facilitate their aid certification. 1.5. Procedure for aid certification: 1.5.1. Direct certification of aid: It is the form in which the aid-recipient and utilizing unit directly processes the certification at one of the locations indicated in Item 1.2. It is applied to the following cases: - The aid-recipient units are attached to the Ministries or branches at the central level. - The aid-recipient units are local units. 1.5.2. Indirect certification of aid: It is the form in which the aid certification is administered by the Financial and Pricing Services of provinces and cities. This form of certification is applied when the aid is delivered directly and separately by the donor to units under the direct control of localities. The procedure is as follows: - Upon reception of this separate aid delivery, the recipient unit shall immediately make a written notification to the Financial and Pricing Service of the province or city (its aid monitor and management unit) about the aid-giving unit, the name of the recipient unit and the purpose of the utilization of each of the aid items so that the latter may monitor and manage it. - The Financial and Pricing Service shall gather all papers on this separate aid delivery, control and examine their legality and file a detail account according to the form attached to this Circular. Subsequently, once every three months, the Financial and Pricing Service (its aid monitor and management unit) shall make a common certificate for the aid money (or goods) and attach it to the detailed account and send it to one of the (nearest) aid-certifying office of AidRecep for certification. - On the basis of the completed aid certificates, the Financial and Pricing Services of provinces and cities shall account the aid into the local budgets as provided for in this Circular. 2. The required papers for aid certification: 2.1. For aid goods: - The document of approval of the program or project issued by the competent authority. - The documents of the program or project, Treaty, Protocol or agreement officially signed with the foreign party which indicates clearly the goods items, amounts, categories and value of the approved goods. - The documents of approval of the commercial contracts as provided for by existing regulations, along with the invoice and insurance certificate. - The bill of lading or airway bill. - The packing list. 2.2. For aid money: - The documents of approval of the program or project issued by the competent authority. - The documents of the program or project, Treaty, Protocol or agreement officially signed and attached with an appendix which indicates clearly the monetary items in foreign and domestic currencies associated with the corresponding items in the program or project. - The bank notification or notice of money transfer from the foreign party of the aid money, along with an explanatory note of the expenditure plan for the money sum. 2.3. Cases which require additional papers: - With regard to long-term national programs, there must be papers which are officially signed every year with detailed provisions on the items, volumes and categories of the said goods or the amount of the said money. - In cases the signed document does not specify clearly the list of goods, the recipient unit shall explain clearly in writing the quantity or weight and value of the aid goods and its relation with the total value of the project, and this explanation shall be endorsed by the parent agency. With regard to goods which are banned from import, there must be a written approval from the Prime Minister. - In cases there are changes in the list or categories of the aid goods, or changes in the expenditure listed under each item of the project, there must be a new written approval by the Prime Minister or his/her mandated agency. - In cases the aid goods or money (in foreign or Vietnamese currency) in the form of check or cash is sent unilaterally by the aid-giving party to a domestic unit and is not included in the approved list, the recipient party shall receive it only after securing a written approval by the competent agency as delegated in Decision No.80-CT of March 28, 1991, of the Chairman of the Council of Ministers (now the Prime Minister). In this case, the documents required for certification shall include: + The written certification or proposal of the aid giver. + The permit for reception of the aid issued by the above-said competent agency. + For goods, a bill of lading, a notification for goods reception and a packing list are required. - In case a unit receives the aid package on behalf of many units, it must have a list of goods to be distributed to each of the units and their written mandates. - In case the foreign party orders a delivery of aid within the country for the recipient unit, this unit must have the original copy of the receipt from the sales party which is issued by the Ministry of Finance. - In case the goods or equipment listed in the aid package is directly brought in by the foreign experts for use and a later transfer to the aid-recipient unit after the close of the program or project, the unit shall file a request to AidRecep (at specified addresses) declaring the actually received amount for certification. - In case the bill of lading, receipt and packing list are not readily available (due to a late arrival), the recipient unit must present a notice of the airport or delivery unit. Within 15 days, the unit must hand in all the missing documents as described above to AidRecep or the office which has issued it the aid certification. - In case the project concerns an on-lending, there must be a bond or contract for on-lending from the General Department of Investment and Development system or the mandated Commercial Bank. 2.4. Modification of the aid certification: - In case there is a discrepancy in the actually received amount and the certified amount of the aid, or a discrepancy of categories or prices... the recipient unit shall send the expertizing minute to the office which administered the aid certification for consideration and modification within no more than 30 days from the first certification. - In case the received aid goods do not have a value specified in a convertible currency to be used as a basis for exchange into the Vietnamese Dong, its value shall then be temporarily determined by AidRecep on the basis of the import price of the similar goods. Within 30 days from the certification of the aid, the recipient unit shall send the record of the re-determination of the value of the goods to the certifying office for modification of its aid certification. The Evaluation Council set up by the recipient unit shall comprise a representative of the financial-pricing body of the same level (or of the provincial or municipal Financial and Pricing Service if the recipient unit is under a district or commune body). 3. Accounting into the State Budget: 3.1. All non-refundable aids in cash or kind shall be fully accounted into the State Budget after completing certifying procedure. 3.2. For the financial resources of the aid project which are directly administered by the foreign party such as expenses for experts, training, study tours, surveys and overseas practice, the expenses made overseas which have no receipts to verify shall not be accounted into the State Budget. 3.3. The value which is accounted into the State Budget in terms of a foreign currency shall be converted into Vietnam Dong on the basis of the goods and money certified as aid. The exchange rate used for this conversion is the buying rate announced by the Bank for Foreign Trade at the time of the aid certification. As for the goods ordered within the country by the foreign party to be handed to the recipient unit, the accounted value is the value described in the sales receipt issued by the Ministry of Finance. 3.4. Time for accounting: The accounting into the State Budget of non-refundable aid packages shall be done right after the recipient unit completes its aid certification procedure. 3.5. Forms of accounting into the State Budget: 3.5.1. The projects of budget-sourced finance: 3.5.1.1. Allocation of capital source for capital construction The Ministry of Finance or provincial or municipal Financial and Pricing Service shall proceed with the accounting as follows: + Record as revenue into the Central State Budget (or Local State Budget): Chapter 160 A (or 160 B), Category 10, Section 08 (or 09), Item 073, Sub-Item 01 (or 02 or 03) for the aid for investment in capital construction. + Record as advanced expenditure for capital construction through the General Department of Investment and Development (or Department of Investment and Development). At the same time, send a copy of the detailed list of utilizing units and aid sources so that the General Department of Investment and Development (or Department of Investment and Development) can issue the aid to the units and maintain its management over the aid in accordance with the existing regulations. 3.5.1.2. Issuance of finance for public service activities: - In case a unit directly under a Ministry or a central-level branch receives and utilizes the aid: the Ministry of Finance shall make the accounting as follows: + Record as revenue into the Central State Budget: Chapter 160 A, Category 10, Section 08 (or 09), Item 073 (or 074, 075 or 076) and Sub-Item 01 (or 02 or 03) the value of the aid goods or money for the recipient unit. + Record as Central State Budget expenditure into the corresponding chapter, category, section, item and sub-item of the unit listed in the expenditures of the State Budget Table. At the same time, make copies of the Statement of approval of the expenditure plan and send them to the Department of Administrative Finance of the Ministry of Finance for management coordination. - In case a local unit receives and utilizes the aid: The provincial or municipal Financial and Pricing Service shall make the accounting according to the following procedure: + Record as revenue into the local State Budget: Chapter 160 B, Category 10, Section 08 (or 09), Item 073 (or 074, 075 or 076), Sub-Item 01 (or 02 or 03) the aid received by the unit. + Record as expenditure from the local State Budget into the corresponding chapter, category, section, item and sub-item of the unit listed in the expenditures of the State Budget. At the same time, make copies of the Statement of approval of the expenditure plan and send them to the concerned units for management coordination. - In case an aid package is not yet designated to any utilizing unit, the Ministry of Finance (AidRecep) is responsible for managing and completing the procedure for accounting it into the Central State Budget and, at the same time, determine the utilizing plan in strict accordance with the commitments and targets agreed upon with the donor and submit it to the competent authority for approval and subsequently distribute it to the utilizing units and complete the issuing procedures as stipulated above. 3.5.2. Projects of budget for on-lending: The Ministry of Finance (AidRecep on mandate of the Minister) shall sign a contract to mandate the General Department of Investment and Development or allow Commercial Banks to provide on-lending funds for enterprises designated for use of aid capital. The accounting procedure is as follows: + Record as revenue into the Central State Budget: Chapter 160 A, Category 10, Section 08 (or 09), Item 75, Sub-Item 01 (or 02 or 03) the aid for on-lending. + Record as expenditure from the State Budget: Chapter 160 A, Category 10, Section 03, Item 151 (or 152), corresponding sub-item. At the same time, notify the General Department of Investment and Development or the Commercial Banks for execution of the on-lending transaction, management and recover of the on-lent money for the State Budget. 4. Management and accounting: In the course of utilizing the aid, the units shall reflect promptly and fully all the aid sources in cash or goods they have received (both volume and value) into records and books as required by the Law on State Budget, the Ordinance on Accounting and Statistics and the existing Regulation on Accounting which are issued together with Decision No.1141-TC/QD/CDKT of November 1, 1995, and Decision No.999-TC/QD/CDKT of November 2, 1996, of the Ministry of Finance. 4.1. Detailed guidance for accounting: - Upon receiving and utilizing an aid package, a unit shall make an accounting file which shall comprise the original receipt and book entries. The original receipt is the aid certificate sealed by AidRecep as non-refundable aid and the accompanying papers. The book entries are entered on the basis of the original receipt and must be accompanied by the original receipt. - The value of the aid money or goods entered into the book of the unit is measured in Vietnam Dong as described in the aid certificate. - In case a unit receives the aid package on behalf of many other units, the receiving unit must make and send to them copies of all the aid-certifying papers along with the detailed plan for distribution and the letter of attorney so that the latter can have the basis for their own accounting. - In case of a modification of the value of the aid goods, on the basis of the official modification notice issued by the aid-certifying office or financial body, the unit shall make the calculations to modify the received or used value of the aid in its book. - In case the units are using the non-refundable aid in the form of goods, equipment, etc., without having received a transfer of ownership, they are required to fully account them into all accounts in their balance sheet and, at the same time, record them in all related accounts outside the balance sheets so as to facilitate management work. When the projects are completed and the transfer of property is made, these units shall only monitor the property in their ownership through the accounts in their balance sheets. 4.2. The accounting procedure: The units which receive and utilize aid money and goods in the form of budget allocations shall account them according to provisions of the System of Accounting for Public Service Activities issued together with Decision No.999-TC/QD/CDKT of November 2, 1996, of the Minister of Finance. The detailed accounts which are often related to the accounting of aid money and goods include: TK 461: Funding for operation. TK 462: Funding for projects. TK 441: Funding for capital construction. TK 661, 662: Expenditures on operation and projects. TK 111, 112: Cash; deposits at banks and State Treasury. TK 152; 155: Materials and instruments; products, commodities. TK 211; 213: Tangible and intangible fixed assets. TK 241: On-going capital construction projects. TK 331: Liabilities. TK 341: Funding for lower levels. TK 466: Funding already put into fixed assets. The accounting of the expenditure on aid reception shall be made along the guidance provided for in Chart 26 (for funding of public service activities) or Chart 34 (for funding of capital construction) issued together with the above-said decision (see attached chart). 4.3. The other related management regimes: 4.3.1. The regime for use of aid packages: - All the expenses must be planned in detail on the basis of the items already approved by the financing agency and not in excess of the level agreed upon with the foreign party. - In case the project document is not sufficiently detailed, the executing unit shall, on the basis of the provisions agreed upon with the foreign party and the norms for domestic spending, administer its spending. - Apart from the detailed spending specified in the project documents, the units shall not on their own initiative spend the aid money on any other purposes. The project directors or their direct superiors shall not regulate the aid money among the receiving units, unless permitted in writing by the financing agency and the project-approving agency. - The regimes for purchase, repair and construction: The programs and projects which use the aid money and goods to trade for goods from domestic sources shall observe the existing provisions of the State. - In case the aid money and goods are used to invest in capital construction, repair of offices and architectural and infrastructure works, bidding or selection must be held in accordance with Decree No.43-CP of July 16, 1996, of the Government and its related guiding documents. 4.3.2. Liquidation of aided properties: - In the course of receiving goods to execute a project, the project owner may recommend a liquidation of the goods which have expired their terms or deteriorated beyond further use for the project. The liquidation must be approved in writing by the financing agency and the parent agency. - All equipment and facilities from the aid sources upon their handover to the utilizing units become State properties which the utilizing units are responsible for managing and liquidating in accordance with existing regulations. With regard to the public-service agencies, the handling of properties from the aid sources must be conducted in line with the provisions stipulated in the regulation for the handling of properties no longer of use for, or in use at, public service agencies which was issued together with Decision No 1163-TC/QLCS of December 21, 1996, of the Minister of Finance. - In case a unit receives and utilizes properties from the non-refundable sources in the form of on-lending from the State Budget, it is obliged to observe strictly the existing regulation on loans and payment of the State. C. ACCOUNTING STATEMENT AND HANDOVER: 1. The annual accounting statement and situation report: - Annually, on the basis of the regime for accounting of the State Budget and the circular providing guidance for the making of the year-end closure and financial statement on revenues and expenditures of the State Budget issued by the Minister of Finance and the guidance provided by their parent agencies, the units which utilize non-refundable aid sources shall make reports of their own revenues and expenditures (including the sources of the aid) in specified forms and send them to their higher office for an overall report to be submitted to the financial body of the same level. + The Ministry of Finance: The agency of investment and development shall take charge of the appraising and approval of the accounting statements of the projects with investment from the annual aid source for Ministries and central-level branches in accordance with the provisions of Circular No.66-TC/DTPT of November 2, 1996, of the Ministry of Finance which provides guidance for the accounting of the investment in capital construction. The Department of Public Service Activities shall preside over the approval of the accounting statement for all expenditures on public service activities of the Ministries and central-level branches, including those sourced from aid. + The provincial or municipal Financial and Pricing Service: shall preside over the approval of the accounting of annual revenues and expenditures of aid of the units under its jurisdiction. - With regard to programs and projects whose execution time does not coincide with the fiscal year, the balance on their accounts at the end of their fiscal years shall be brought over into the next fiscal years for continued implementation. - Along with filing the year-end accounting statements, the aid-utilizing units shall make reports on the reception and utilization of the aid in table forms which shall be attached to the report to be sent to the project directors for incorporation into a report to the parent agencies. The parent agencies are responsible for making overall reports reflecting the situation of the reception and utilization of the aid within their jurisdiction to the financial bodies in the following order: + The reports on projects under Ministries and central-level branches shall be sent to the Departments of Finance and Accounting of the line Ministries and branches for making overall reports to the Ministry of Finance (AidRecep). + The reports on projects in localities shall be sent to the provincial or municipal Financial and Pricing Services for making overall reports to the Ministry of Finance (AidRecep). These reports must fully meet the requirements in content and punctuality (prior to Day 15 of the first month of the fiscal year). In case of a violation of the reporting regime (in time and content requirements), the Ministry of Finance (AidRecep) shall temporarily suspend the certification of the aid for units under Ministries, branches and localities until appropriate reports are received (see report forms attached). 2. Project accounting statement: In concluding a project, the project director shall make an accounting statement on the reception and utilization of the non-refundable aid (including those in the form of State Budget allocations or on-lending); and accounting the counter-part funds and expenses on the reception and management of the project. The accounting of the projects executed in the form of State Budget allocations must be done in line with the content requirement and prescribed forms (B01-H; B02-H; B03-H; F02-1H; and F02-2H) as provided for in Decision No.999-TC/QD/CDKT of November 2, 1996, of the Ministry of Finance on accounting the investment in capital construction and expenses on public-service activities. The accounting of this entire project shall be certified by an auditing agency and subsequently sent by the project director in the following order: + The accounting statements on projects of capital construction investment: to be sent to the parent agencies (the financial-accounting bureaus) and the General Department of Investment and Development (if the projects are managed by Ministries or branches) or the Department of Investment and Development (if the projects are managed by localities) for the latter to appraise and approve. + The accounting statements on projects of public service activities: to be sent to the owning agencies (the financial and accounting bureaus) and the Ministry of Finance (AidRecep) or the provincial or municipal Financial and Pricing Service (the aid-monitoring and management unit). The latter shall work together with the branch bureaus of finance and pricing to appraise and comment in writing on these accounting statements before sending them to the competent authority for approval. - In case a project receives investment from different sources, the accounting statement shall have to analyze clearly the reception and utilization of the investment from each source. - In case different units execute different parts of a project, each unit shall make its own accounting statement and report to the project director for making a wrap-up accounting statement for the entire project. - In case a project is invested over many years, in making the accounting the project director shall base him/herself on the guidance of the Ministry of Construction to convert the already-made investment into the price at the point of putting the project into operation and use it as basis to determine the value of the handed-over property. - When a project expires but the funding for it still remains, the project director shall immediately recommend a solution to the parent agency and the financial body which supervises the project (as stipulated for the agencies to address the accounting statement). The financial body is responsible for making consideration and decision. All utilization of this funding without an official approval from the financial body shall constitute a violation of the Law on State Budget and be withdrawn and remitted to the budget and handled under law. - The approval of the accounting statement must comply with the existing regulations of the Ministry of Finance. 3. Hand-over of the completed project: 3.1. The projects of which the accounting statements have been approved must be handed over immediately. The Council for handing over these properties include: The project Director being the Chairman of the Council and the representative of the parent agency of the project-executing unit and the representative of the financial body of the same level being the members. - For projects under the management of Ministries and central-level branches, there should be a representative from the Ministry of Finance (the Department which manages the finance of the branch). - For projects under the management of localities, there must be a representative from the provincial Financial and Pricing Service (the Bureau which manages the finance for the locality). 3.2. The Handover Council shall on the basis of the approved accounting statement proceed with the procedures for handing over the aid properties to the unit in accordance with the current State provisions on the allocation and handing over of State properties. 3.3. The projects which are undertaken with loans from the State, the borrowing units are responsible for allocating funding for paying back the loan principals and interests to the State Budget as provided for in the lending bonds. III. IMPLEMENTATION PROVISIONS: 1. This Circular replaces Circular No.22-TC/VT of March 20, 1995 and Circular No.87-TC/VT of October 27, 1994, of the Ministry of Finance and takes effect from the date of signing. In the course of guiding, controlling and supervising the reception and utilization of the non-refundable aid, the financial bodies at all levels must resolutely handle or make timely recommendation to the Ministry of Finance and legal agencies to handle violations of the State regime for financial management of non-refundable aid. 2. In the course of implementation of this Circular, any problems that arise should be reflected promptly by Ministries, branches and localities, and project owners to the Ministry of Finance (AidRecep) for consideration and solution. For the Minister of Finance Vice Minister PHAM VAN TRONG