Chương VII Nghị định 40/2020/NĐ-CP: Triển khai thực hiện và theo dõi, kiểm tra, đánh giá kế hoạch đầu tư công

Chapter VII

IMPLEMENTATION, MONITORING, INSPECTION AND EVALUATION OF IMPLEMENTATION OF PUBLIC INVESTMENT PLANS

Article 44. Responsibilities for, authority over and measures for organization and administration of implementation of public investment plans

1. Ministries, central or local regulatory authorities shall be responsible for completing the detailed allocation of annual expenditures of the central government’s budget, list and rates of funds that specific projects allocate to their directly affiliated agencies or units, and inferior People’s Committees, by December 31 in the year preceding the planning year; reporting to the Ministry of Planning and Investment, and the Ministry of Finance, on results of such detailed budget allocation by January 10 in the planning year.

2. The Ministry of Planning and Investment shall be authorized to review reports on the detailed allocation of the state budget’s expenditures on public investment plans submitted by ministries, central and local regulatory bodies. In case of detecting that total investment capital allocation and details of such allocation by assigned activities and tasks included in plans for investment of the state budget’s capital are not correct; such allocation fails to meet the requirements prescribed in the law on public investment, allocatees may give their written feedbacks to ministries, central agencies and localities within the maximum15-day duration after receipt of allocation reports from ministries, central or local agencies, and sending carbon copies thereof to the Ministry of Finance and the State Treasury for payment control purposes.

3. In case where ministries, central or local regulatory bodies do not fully allocate the assigned budget, the Ministry of Planning and Investment shall be responsible for generating general reconciliation reports to competent authorities for their consideration, decision on withdrawal of remaining amounts or transfer thereof to other ministries, central or local regulatory bodies in need before June 30 of the budget year.

4. Ministers or heads of central or local regulatory bodies shall be responsible for leading and directing solutions to accelerating the progress in disbursement of the annual public investment budget, ensuring the full disbursement of capital according to the budget assigned under regulations of the Law on Public Investment.

By January 31 of the outyear, if ministries, central or local regulatory bodies fail to fully disburse the budget specified in annually assigned public investment plans without force majeure events that giving grounds for extension of implementation and disbursement in accordance with the provisions of this Decree, the Ministry of Planning and Investment shall be responsible for sending reconciliation reports to competent authorities for their consideration and decision on the reduction in allocation of the central government’s budget expenditures in midterm public investment plans to ministries, central or local regulatory bodies in proportion to the amounts that are not fully disbursed, the amounts in the plans of which implementation and disbursement durations must not be extended, or the amounts for which budgets have been revoked according to the provisions of the State Budget Law.

5. In the process of administering midterm public investment plans, competent authorities shall consider and decide the allocation of capital funded by contingent expenditures, increased revenue, reduced payments, and annual central budget accruals for implementation of public investment projects. Prior to July 31 of the fifth year in the midterm public investment plan, the Ministry of Planning and Investment shall take charge of preparing reconciliation reports on use of the state budget’s allocations from contingent expenditures, increased revenues, reduced payments or annual state budget accruals for implementation of public investment projects during the period of implementation of midterm public investment plans for submission to the Government.

Article 45. Reports on review of implementation and disbursement of capital for implementation of public investment plans

1. Ministries, central regulatory authorities and provincial-level People’s Committees shall prepare detailed reports on review of implementation and disbursement of capital for implementation of midterm and annual public investment plans for submission to the Ministry of Planning and Investment, and the Ministry of Finance as follows:

a) By July 31 in the third year of the midterm public investment plan, they must prepare and submit midterm review and reconciliation reports on implementation and disbursement of capital for implementation of the midterm public investment plan till the end of the second quarter of the third year of the midterm public investment plan;

a) By July 31 in the fifth year of the midterm public investment plan, they must prepare and submit review and reconciliation reports on forecast for implementation and disbursement of capital for implementation of the midterm public investment plan till the final year of the midterm public investment plan;

c) They must prepare and submit review and reconciliation reports on implementation and disbursement of capital for implementation of annual public investment plans as follows:

- By the 15^th day of each month, review and reconciliation reports on forecast for disbursement of investment funds in the entire month and on results of disbursement in the preceding month must be prepared and submitted;

- By the 10^th day of the first month of every quarter, review and reconciliation reports on results of disbursements in the previous quarter must be prepared and submitted;

- By July 10 of the budget year, detailed reports on accrued disbursements for projects in the first 6 months of the budget year must be prepared and submitted.

- By February 28 in the outyear, detailed reports on reconciliation of actually disbursed funds for projects in the budget year and capital amounts for those projects in which implementation and disbursement durations may be extended to the outyear must be prepared and submitted;

In particular, reports on public investment budgets for national target programs shall only need to clarify total capital invested in specific programs;

d) They must prepare and submit review reports on adjustments in annual public investment plans to invest the central government's budget capital inside ministries, central or local regulatory authorities promptly after receipt of adjustment decisions;

dd) They must provide other information necessary for formulation, monitoring and evaluation of midterm and annual public investment plans of the nation, Ministries, central and local regulatory authorities;

e) The Ministry of Finance shall regulate reporting regimes and samples for review and reconciliation of implementation and disbursement of capital for implementation of midterm and annual public investment plans.

2. The Ministry of Finance shall submit periodic reports to the Prime Minister and then sending carbon copies thereof to the Ministry of Planning and Investment, including:

a) Monthly, quarterly, yearly, mid-term and entire 5-year periodic reports on review of disbursement of the state budget’s capital for implementation of midterm and annual public investment plans;

b) Reports made on a periodic, 6-month, annual, mid-term and entire 5-year periods, detailing the disbursement of the central government’s budget capital for implementation of public investment projects. In particular, reports on public investment budgets for national target programs shall only need to clarify total capital invested in specific programs.

3. The Ministry of Finance, and the Ministry of Planning and Investment, shall publicize information about the monthly disbursement of the state budget's public investment capital of ministries, central and local regulatory authorities via the mass media.

4. The reporting on the situations of implementation of annual and midterm public investment plans by local sectors and authorities at all levels shall adhere to the following provisions:

a) Specialized investment authorities shall appeal to provincial-level People's Committees to promulgate regulations on reporting, provision of information and time limits for reporting of annual and midterm public investment plans of departments, agencies and lower-level People's Committees in compliance with the regulations on monitoring and evaluation of plans, programs and projects using midterm and annual public investment capital in the Law on Public Investment, the provisions of this Decree and requirements concerning management and administration of local public investment plans;

b) Departments, agencies, affiliates and inferior-level People’s Committees shall carry out reporting regimes and provide information in accordance with regulations laid down in point a of this clause.

Article 46. Application and documentation requirements, processes and procedures for revision and adjustment of midterm and annual plans for public investment of the state budget’s capital

1. Ministers, heads of central regulatory authorities and provincial-level People's Committees shall take into consideration the necessity and requirements of the progress in implementation and disbursement of capital for implementation of projects, assigning specialized public investment authorities to review and propose approaches to adjusting annual and midterm plans for investment of the central government’s budget capital of agencies or localities under their jurisdiction, and submitting them to competent authorities to seek their approval in accordance with regulations laid down in Article 67 in the Law on Public Investment.

2. All-level People's Committees shall take into consideration the necessity and requirements of the progress in implementation and disbursement of capital for implementation of projects, assigning specialized public investment authorities to review and propose approaches to adjusting annual and midterm plans for investment of the local government’s budget capital within their remit, and submitting them to competent authorities to seek their approval in accordance with regulations laid down in Article 67 in the Law on Public Investment.

3. Deadline for adjustment in annual plans for investment of the state budget's capital for implementation of intra-corporate projects of ministries, central and local regulatory authorities shall be prior to November 15 in the budget year.

Article 47. Advance on public investment budget

1. In case of the urgent needs for capital to accelerate the implementation of public investment plans, ministries, central and local regulatory authorities shall report to competent authorities under the provisions of the State Budget Law to seek their consent to advance on the outyear's public investment budget for implementation of public investment projects on the list of midterm public investment plans approved by competent authorities.

2. Advance amounts shall be subject to laws on state budget, not exceeding the maximum midterm budget for public investment projects.

Article 48. Extension of time limits for implementation and disbursement of annual state budget capital used for implementation of public investment plans

1. The Prime Minister and the provincial-level People’s Councils shall decide whether extension of time limits for implementation and disbursement of the annual public investment budget for implementation of public investment plans is granted to the central government’s budget and the local government’s budget, respectively, but not later than December 31 of the outyear in the following situations:

a) Public investment projects of national significance;

b) Compensation, support, resettlement and site clearance projects;

c) Projects allocated the budget for completion and operation thereof in the budget year, but not allocated the outyear’s budget;

d) Projects receiving the additional investment budget from the sources of increased revenues, expenditure savings, state budget balance or annual state budget reserve that has not yet obtained authorization by competent authorities for disbursement in the outyear;

dd) Projects with their implementation progress affected due to natural disasters, catastrophic events, epidemics or other objective causes which are not foreseeable and recoverable despite all necessary measures to be applied and all allowable capacity to be used;

e) Projects of Vietnamese representative missions and other agencies in foreign countries;

g) Ministries, central and local regulatory authorities that only have 1 project in the plan year or cannot make any adjustment in their plans.

2. Based on the proposal for extension of time limits for the implementation and disbursement of the central government’s budget capital submitted by ministries, central and local regulatory authorities, the Ministry of Planning and Investment shall lead and cooperate with the Ministry of Finance in submission of reports and recommendations to the Prime Minister to seek his approval.

Article 49. Principles for monitoring and evaluation of public investment plans

1. Principles for monitoring of public investment plans:

a) Systematically monitoring and updating information and data related to the conduct of implementation of public investment plans, including monitoring programs and projects specified in approved public investment plans;

b) Ensuring accurate, complete and truthful reflection of information, data, situations and results of implementation of public investment plans.

2. Principles for evaluation of public investment plans:

a) Evaluation shall be based on objectives and missions of public investment plans approved by competent authorities;

b) Evaluation of socio-economic efficiency shall be carried out to ensure conformity to the objectives set out in the investment policy decisions and investment decisions on public investment programs or projects;

c) Evaluation must ensure objectivity, public disclosure, transparency and improved accountability during the period of evaluation of public investment plans;

d) Evaluation must ensure close cooperation with Vietnamese Fatherland Front Committees at all levels and residential communities during the process of evaluation of implementation of public investment plans.

Article 50. Monitoring, inspection and evaluation of implementation of public investment plans

1. Monitoring and inspection of public investment plans:

a) Monitor and inspect the formulation, appraisal, approval, assignment of tasks and implementation of public investment plans in compliance with Article 69 in the Law on Public Investment;

b) The Ministry of Planning and Investment shall preside over and cooperate with the Ministry of Finance in guiding ministries, central and local regulatory authorities to monitor and examine annual and midterm public investment plans in accordance with laws on public investment;

c) Ministries, central and local regulatory authorities shall, based on the guidance of the Ministry of Planning and Investment, conduct the monitoring of the implementation of midterm and annual public investment plans, including details about the implementation and disbursement of funds for implementation of public investment projects specified in annual and midterm public investment plans of ministries, central and local regulatory authorities;

d) Provincial-level People’s Committees shall, based on the guidance of the Ministry of Planning and Investment, conduct and provide lower-level departments, sectors and People’s Committees with guidance on monitoring of the implementation of midterm and annual public investment plans, including details about the implementation and disbursement of funds for implementation of public investment projects specified in local annual and midterm public investment plans;

dd) The Ministry of Finance shall be responsible for monitoring and preparing general review reports on the disbursement of funds for implementation of public investment projects using the state budget capital.

2. Evaluating the implementation of public investment plans:

a) Ministries, central regulatory authorities and provincial-level People’s Committees shall carry out the evaluation of the implementation of midterm and annual public investment plans, according to regulations laid down in Article 70 in the Law on Public Investment; prepare review reports on implementation, results achieved from such implementation, unsolved issues and restrictions arising from midterm and annual public investment plans for submission to the Ministry of Planning and Investment;

b) The Ministry of Planning and Investment shall lead and cooperate with relevant authorities in reporting to the Prime Minister on the followings: Evaluation of the implementation of midterm public investment plans in the middle period in the third year of a midterm public investment plan and in the entire period in the final year of implementation of a midterm public investment plan; evaluation of the implementation of an annual public investment plan in September each year and before March 31 of the following year;

c) All-level People’s Committees shall conduct the evaluation of the implementation of public investment plans following instructions given by the Ministry of Planning and Investment, and provincial-level People’s Committees.

Article 51. National communication system and database regarding public investment activities

1. General use regulations:

a) Data and information acquired and stored in the national database of public investment activities shall be data, information and original materials of public investment programs and projects. In case the hardcopy data and online ones posted on the national system are different, the information recorded in the system shall be deemed as a basis to formulate, assess and assign tasks of midterm and annual public investment plans;

b) Public investment projects shall not have access to disbursements in the absence of the schedule and data on assignment of tasks of annual public investment plans on the system;

c) Organizations and individuals using the system shall be responsible for the accuracy of the updated data of each authority on the system;

d) Organizations and individuals using the system must use the Government’s specialized digital signatures for uploading reports on the system;

dd) Regulations laid down in this Article shall not be applied to projects subject to the state secret requirement.

2. Regulations on accounts used for logging in the system:

a) Log-in accounts must be managed in a concentrated manner on the system developed by the Ministry of Planning and Investment;

b) Entities and persons participating in or involved in public investment, management and use of public investment capital shall be eligible for signing up for access to the system. The Ministry of Planning and Investment shall grant accounts based on registration information, and functions or missions of persons and entities joining the system;

c) Ministries, central and local regulatory authorities shall be granted accounts to have access to the system to monitor and update information on their public investment programs, projects and plans;

d) Application for registration for use of accounts to have access to the system shall be submitted online on the system at the website address https://taikhoan.mpi.gov.vn. Information must be updated to grant permission for registration of use of accounts shall include:

- Information of the authorized individual account user: full name, old or new ID card number; mobile number; email address;

- Information about the institutional account user: Name of the institution; information about the institution’s head: full name, old or new ID card number, mobile number, email address; photocopy of the decision on establishment of the institution;

dd) Main accounts of Ministries, central and local regulatory authorities shall be used for verifying account sign-up information of project or program regulatory authorities, owners and management units under their control;

e) Users must change their first passwords within 1 day of successful registration of their accounts. They shall be prohibited from disclosing their passwords to any person unauthorized for access to or input of updated information on the system. In case of changing the account user, the account recipient must change their password and information about the person authorized to manage and use the account on the system.

3. Procedures and processes required on the system shall comprise the followings:

a) Design, assess, assign tasks and make adjustment of midterm public investment plans;

b) Design, assign tasks and make adjustment of annual public investment plans;

c) Make review reports on implementation of public investment plans;

d) Monitor and evaluate public investment programs and projects;

dd) Manage, store and public disclose data in accordance with regulations in force.

4. Regulations on the formulation, assessment and assignment of tasks of midterm public investment plans for use of the central government’s budget capital on the system

a) The Ministry of Planning and Investment shall announce the total estimated capital amount of ministries, central and local regulatory authorities as a basis to assess capital sources and the capacity to balance capital and decide on investment policies for public investment projects and projects in the following period as prescribed in clause 2 of Article 55 in the Law on Public Investment on the system;

b) Ministries, central regulatory authorities and provincial-level People's Committees shall prepare and finalize midterm public investment plans according to clause 4 and 5 of Article 55 in the Law on Public Investment, and send them to the Ministry of Planning and Investment through the system;

c) By the end of January 31 of the fifth year of the previous midterm public investment plan, based on data that ministries, central and local regulatory authorities upload on the system, the Ministry of Planning and Investment shall close the system, carrying out the appraisal of plans for allocation of the central government’s budget capital for implementation of midterm public investment plans of ministries, central and local regulatory authorities according to regulations in force. During the appraisal process, the data shall be sent back to ministries, central and local regulatory authorities for the purposes of completing and returning to the Ministry of Planning and Investment through the system;

d) Based on the appraisal opinions of the Ministry of Planning and Investment, ministries, central and local regulatory authorities shall finalize midterm public investment plans in the subsequent period and return them to the Ministry of Planning and Investment via the system;

dd) Based on the completed plans of ministries, central and local regulatory authorities on the system, the Ministry of Planning and Investment shall submit general reports on national midterm public investment plans to the Government;

e) The Ministry of Planning and Investment shall be responsible for sending notifications to ministries, central and local regulatory authorities about midterm public investment plans after receipt of the Prime Minister’s authorization through the system.

5. Regulations on assignment of tasks of midterm public investment plans using the local government’s budget capital on the systems of the People's Committees at all levels shall be responsible for authorizing their public investment management authorities under their jurisdiction to manage and update the project portfolios and capital amounts on the system within 14 days from the date of authorization of midterm public investment plans using the local government’s budget capital.

6. Regulations on the revision of midterm public investment plans for use of the central government’s budget capital on the system:

a) When wishing to adjust any midterm public investment plan for use of the central government’s budget capital, ministries, central and local regulatory authorities shall make reports on the situations of implementation thereof and post updated recommendations about any possible adjustments and send them all to the Ministry of Planning and Investment through the system;

b) The Ministry of Planning and Investment shall make the assessment of midterm public investment plans for use of the central government’s budget capital of ministries, central and local regulatory authorities on the system and then sending assessment reports to competent authorities to seek their decisions;

c) After receipt of competent authorities’ decisions on revision of midterm public investment plans for use of the central government’s budget capital of ministries, central and local regulatory authorities, the Ministry of Planning and Investment shall be responsible for sending notifications and providing updated data about such revision through the system.

7. Regulations on the revision of midterm public investment plans for use of the local government’s budget capital on local authorities’ systems

The People's Committees at all levels shall be responsible for authorizing their public investment management authorities under their jurisdiction to give updates on the revision of midterm public investment plans for use of the local government’s budget capital on the system within 07 days of receipt of revision decisions.

8. Regulations on the formulation and assignment of tasks of midterm public investment plans for use of the local government’s budget capital on the system

a) The Ministry of Planning and Investment shall issue notifications about the estimated allocations of the central government’s budget capital to Ministries, central and local regulatory authorities for implementation of the subsequent year’s public investment plans according to regulations laid down in clause 7 of Article 56 in the Law on Public Investment on the system;

b) Ministries, central and local regulatory authorities shall prepare annual public investment plans according to clause 6 and 8 of Article 56 in the Law on Public Investment on the system;

c) Based on plans for detailed allocation of the central government’s budget capital for implementation of public investment plans in the subsequent year, portfolio and allocated amounts used for implementation of specific projects of Ministries, central and local regulatory authorities, the Ministry of Planning and Investment shall prepare general reports for submission to the Government and then monitor implementation of these plans on the system.

9. Regulations on the formulation and assignment of tasks of annual public investment plans for use of the local government’s budget capital on the system

Based on annual public investment plans for use of the local government’s budget approved by competent authorities, the People's Committees at all levels shall take charge of the formulation and assignment of tasks of annual public investment plans for use of the local government’s budget on the system.

10. Regulations on the revision of annual public investment plans for use of the local government’s budget capital on the system

a) With respect to the revision of annual public investment plans for use of the central government’s budget under the authority of ministers, heads of central regulatory authorities and Presidents of provincial-level People’s Committees: After deciding on the revision of public investment plans, ministries, central and local regulatory authorities shall provide updated data on any adjustment on the system within 07 days of receipt of revision decisions;

b) With respect to the revision of annual public investment plans for use of the central government’s budget under the authority of the National Assembly or the National Assembly’s Standing Committee:

- When wishing to adjust any midterm public investment plan, ministries, central and local regulatory authorities shall make reports on the situations of implementation thereof and post updated recommendations about any possible adjustments, and send them all to the Ministry of Planning and Investment through the system;

- The Ministry of Planning and Investment shall make a general report on recommendations about the revision of public investment plans of ministries, central and local regulatory authorities on the system and then sending them to competent authorities to seek their decisions;

- After receipt of competent authorities’ decisions on revision of public investment plans of ministries, central and local regulatory authorities, the Ministry of Planning and Investment shall be responsible for sending notifications and providing updated data about such revision through the system.

11. Regulations on the revision of annual public investment plans for use of the local government’s budget capital on the system

The People's Committees at all levels shall be responsible for authorizing their public investment management authorities under their jurisdiction to give updates on the revision of annual public investment plans for use of the local government’s budget capital on the system within 07 days of receipt of revision decisions.

12. Making review reports on implementation of public investment plans

a) Owners of public investment projects funded by the state budget shall report on the codes of units having budgetary relationships with these projects (with respect to projects that have been codified and have not yet been updated on the system); data on implementation and disbursement of funds for implementation of plans for implementation of projects within the month (from the 15^th of the previous month to the 14^th of the month in the reporting period); colored scans of project documents, including decisions on investment policies and decisions on investment decisions and adjusted investment decisions (if updates have not yet been made on the system or new decisions are made) according to specific projects before the 18^th of the month in the reporting period;

b) On a periodic basis, on the 22^nd of every month, ministries, central and local regulatory authorities shall report on the system on consolidated data about the implementation and disbursement of funds for implementation of plans for public investment of the state budget (from 15^th of the prior month to the 14^th of the month in the reporting period) of ministries, central and local regulatory authorities, depending on each capital source; the evaluation of the implementation and disbursement of funds for implementation of plans for investment of the state budget; the analysis of the achieved results, unsolved issues, difficulties, challenges and causes; and recommended solutions.

13. Sharing and synchronizing data

a) The Ministry of Planning and Investment shall be responsible for sharing and synchronizing information about public investment plans authorized on the system with the TABMIS system or other application systems of the Ministry of Finance to provide midterm and annual public investment budgets for projects controlled and settled via the State Treasury in order to support the State Treasury's spending control;

b) The Ministry of Finance shall be responsible for sharing and synchronizing information about the disbursement of funds for specific projects controlled and settled through the State Treasury on the TABMIS system or other application systems of the Ministry of Finance with the system of the Ministry of Planning and Investment as a basis to report on implementation of public investment plans of ministries, central and local regulatory authorities.