Chương V Nghị định 99/2021/NĐ-CP: Nhiệm vụ của các cơ quan liên quan

Chapter V

DUTIES OF CONCERNED BODIES

Article 50. Duties of financial authorities at all levels, agencies in charge of reviewing the final accounts for public investment funds for projects upon completion

1. Inspect the distribution of state budget-funded investments in accordance with the Law on State Budget and this Decree. Synthesize budgets for mid-term and annual public investment of the state budget (including domestic and overseas funds), and legitimate revenues that state authorities or public service units retain for investing purposes within their remit.

2. Cooperate with regulatory authorities in providing regulatory payment bodies, investors and contractors performing public investment mandates and projects with guidance on financial regulations and policies for investment, management, payment/disbursement and final settlement of public investment funds; inspecting their compliance with these regulations, policies and performance towards management, payment/disbursement, final settlement of public investment funds in order to take actions against violations or issue decisions to retrieve funds disbursed in breach of regulations currently in force.

3. Implement regulations on reporting of disbursement and final accounting of public investment funds under regulations in force.

4. Request regulatory payment bodies, managing agencies and investors to provide documents, materials and information necessary to perform the tasks of state management of finance, state budget and public investment, including documents serving the needs of management of public investment projects, distribution of budgets, reporting of implementation and disbursement of mid-term and annual public budgets according to regulations on the reporting regime; documents serving the needs of audit of year-end and upon-completion final accounts of public investments in accordance with regulations laid down herein.

5. Every six months or each year, based on reports of regulatory payment bodies, with respect to the projects under the authority of ministries or central authorities, the Ministry of Finance shall issue regulatory official letters to strengthen the inspection and assessment of implementation of the budget and recovery of advance funding for public investment of the state budget, and request actions to be taken against overdue balances of advance funding that are not recovered to ministries and central authorities; for projects under the management of all-level People’s Committees, Departments of Finance and Divisions of Finance and Planning in districts shall report on and recommend measures to be taken to treat unrecoverable amounts of advance funding that are overdue to the same-level People’s Committees.

6. In addition to the tasks specified in clause 1, 2, 3, 4 and 5 of this Article, they can assign the Ministry of Finance to:

a) Assist the Government in the uniform regulatory control of management, disbursement of public investment funds, and final settlement of public investment funds of the state budget in the budgetary year, and final settlement of completed projects. Lead and cooperate with relevant ministries and agencies in taking responsibility for guidance on implementation and implementation of this Decree.

b) Instruct and check the implementation of regulatory provisions on management and disbursement of public investment funds, and final settlement of public investment funds of the state budget in the budgetary year, and final settlement of completed projects. Where there is any defect or violation detected during the process of review and approval of final accounts of public investment funds for completed projects, it is mandatory to request final accounts-approving authorities to make necessary adjustments; consider taking actions under their jurisdiction or request competent authorities to take actions against such violation under law in force.

c) Take charge of entering and validating public investment budgets of the state budget on Tabmis on an annual basis.

d) Impose regulations on final settlement forms and charts and provide instructions about relevant matters.

dd) Submit the synthesis report to the Government to seek its decision in special cases where regulations other than those of this Decree on project dossier (legal, advance funding and disbursement dossier), disbursement mechanism (mechanism for advance funding, recovery of advance funding, payment for completed quantities) are needed.

7. The agency in charge of reviewing the final settlement of public investment funds for completed projects shall guide and inspect the investor’s implementation of final settlement of public investment funds for completed projects; review of final accounts of public investment funds for completed projects in accordance with this Decree; bear responsibility for direct results of review of the final accounts on the basis of the dossier on final settlement of public investment funds for completed projects that the investor provides. Bear no responsibility for accuracy of quantities successfully tested by investors and contractors and entered into the final accounts; of the cost estimate approved by competent authorities, or the winning bid proposal decided by authorities having competence in deciding the contract awarding and recorded in the contract by mutual agreement between investors and contractors.

Article 51. Duties of regulatory payment bodies

1. Carry out control and disbursement activities to ensure that funds are disbursed in a timely and full manner to projects when all requirements and schedule prescribed in law in force and this Decree are met. Give written opinions to investors on disbursement reductions or refusals, and respond to queries of investors about fund disbursement.

In case of discovering that documents included the dossier provided by the investor are in breach of current regulations, the regulatory payment body shall make the written request for reconsideration and clearly state recommendations; after the prescribed time limit, in case of receiving none of answers or any answer in breach of current regulations, regulatory payment bodies shall report to superior competent authorities and financial authorities for review and further action.

2. Push investors into compliance with regulations on advance funding, recovery of advance funding, debts; cooperate with investors in checking over amounts already disbursed in advance to serve the purposes of recovering amounts of advance disbursement not yet used or misused, and closing out accounts of the projects obtaining approval of final settlement in accordance with regulations. Obtain permission to temporarily suspend fund disbursement or cooperate with investors in recovering funds used to serve wrong purposes, beneficiaries or in breach of regulatory provisions on financial management currently in force, and report on such situation to the Ministry of Finance for its proper actions.

3. Carry out the communication, reporting regime and the year-end final accounting in accordance with this Decree and regulations in force.

4. Confirm the disbursement amount in the year and the disbursement amount accumulated from the project commencement date to end of the state budgetary year for specific projects or confirm the disbursement amount at the administrative request; for foreign funds, the regulatory payment body (State Treasury) shall confirm such amount according to data on request for advance funding and disbursement by the investor (project owner) that are accepted by the regulatory payment body.

5. Provide specific instructions about controlling and disbursement methods within the system.

Article 52. Duties of ministries, central authorities and provincial or district-level People’s Committees, other concerned agencies or entities

1. Check and push investors into compliance with regulations on management, disbursement/payment and settlement of financial obligations of publicly-funded projects.

2. Post the list of contractors violating regulations on the time of preparation of final settlement dossiers on the Vietnam Public Procurement Review Journal and the national procurement system in order to notify investors and project management authorities of contractors failing to meet the deadline for preparation of dossiers on final settlement of contractual financial obligations. Avoid permitting contractors failing to meet the deadline for preparation of dossiers on final settlement of public investment funds for completed projects to bid for execution of new projects and contracts.

3. Disclose the list of projects executed by investors or project management authorities failing to meet the deadlines for completion of final accounts; strictly sanction violating collectives and individuals in accordance with regulations.

Article 53. Duties, rights and responsibilities of investors, project management authorities and contractors executing publicly-funded projects

1. Investors (project management authorities) shall:

a) comply with regulatory provisions on the regime for management, disbursement/payment and final settlement of publicly-funded projects.

b) bear responsibility for the accuracy of quantities, prices and costs of payment requests, data, documents and materials provided to regulatory payment bodies and state regulatory authorities in charge of management and disbursement/payment of public investment funds.

c) be subject to inspection of management, disbursement and final settlement of investment funds in publicly-funded projects conducted by financial authorities at all levels and investment decision-issuing authorities.

d) check management, disbursement/payment and settlement of investment funds for publicly-funded projects by contractors. Cooperate with regulatory payment bodies in making assessment reports on advance funding and recovery of advance funding under this Decree.

dd) implement its intracorporate accounting regime. By end of the budgetary year, make the reconciliation chart showing data on annual public investment funds for specific projects for submission to regulatory payment bodies where transactions occur by February 10 in the next year for validation purposes.

e) Make, submit and take control of dossiers on final settlement of investment funds for completed projects in accordance with regulations.

g) Bear responsibility before law and agencies in charge of reviewing the final settlement for the legality of the final settlement dossier and the accuracy of data of final settlement requests; the accuracy of successfully-tested quantities that investors and contractors provide as a basis for final settlement; the relevancy of the unit price agreed upon by the investor and contractor in the contract.

h) Redisburse surplus funds to the state budget when the completed project obtaining final settlement approval has the amount eligible for final accounting which is less than the amount paid to the project, the amount of advance funding in accordance with regulations, and bear responsibility for advance funding amounts that have not yet been recovered. Disbursing more funds eligible for the approved final accounts to the contractors or suppliers according to the budget plan when the amount specified in the approved final accounts is higher than the disbursed amount.

i) The investor (project owner) shall be responsible for managing and using electronic payment control forms issued by the regulatory payment body (the State Treasury) for use at publicly-funded investment projects.

2. Contractor:

a) Prepare the dossier on termination of contractual financial obligations and final settlement of the value of the contract signed with the investor in accordance with law on contracts when all contractual work is completed; bear responsibility for data and legality of relevant documents included in the dossier on final settlement of the contract in accordance with regulations.

b) Cooperate with the investor in radically dealing with issues arising from the signed contract; repay the amounts that investors disburse in breach of regulatory policies in a full and timely manner.

c) Comply with decisions on approval of final settlement of investment funds for completed projects issued by competent persons.

3. Independent audit contractors, auditors must observe the independent audit principles, have legally accepted authority, obligations and responsibility for independent audit when auditing final accounts.