Chương II: Quy định cụ thể

CIRCULAR

ON POLICIES AND MODELS OF REPORTS ON IMPLEMENTATION AND SETTLEMENT OF PUBLIC INVESTMENT

Pursuant to Law on Public Investment dated June 13, 2019;

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Resolution No. 973/2020/NQ-UBTVQH14 dated July 8, 2020 of Standing Committee of National Assembly on principles, criteria, and allocation of state budget-based public investment in 2021 – 2025;

Pursuant to Decree No.163/2016/ND-CP dated December 21, 2016 of Government on elaborating to a number of Articles of Law on State budget;

Pursuant to Decree No. 09/2019/ND-CP dated January 24, 2019 of the Government on reporting regime of national administrative agencies;

Pursuant to Decree No. 40/2020/ND-CP dated April 6, 2020 of the Government on elaborating to Law on Public Investment;

Pursuant to Decree No. 56/2020/ND-CP dated May 25, 2020 of the Government on management and use of official development assistance (ODA) and concessional loans of foreign sponsors;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At request of Director General of Department of Investment;

Minister of Finance promulgates Circular on policies and models of reports on implementation and settlement of public investment.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and regulated entities

1. Scope of regulation: This Circular prescribes policies and models of reports on implementation and settlement of public investment (including state budget-based investment and investment generated from other legal revenues of regulatory authorities and public service providers for investment as per the law) in medium-term plans and annual plans.

2. Regulated entities:

a) Agencies, organizations, and individuals adopting policies and models of reports on implementation and settlement of medium-term and annual public investment regulated by this Circular.

b) Relevant agencies, organizations and individuals.

Article 2. Types of report

1. Periodic reports: Reports serving consolidation of information on implementation and settlement of medium-term and annual public investment, produced in a definite frequency, and consisting of monthly reports, annual reports, mid-term reports on medium-term investment, full-term reports on medium-term investment.  

- Practical accrued settlement of public investment of 3 months in April report shall be settlement results of the first quarter of planning year.  

- Practical accrued settlement of public investment of 6 months in July report shall be settlement results of the second quarter of planning year.  

- Practical accrued settlement of public investment of 9 months in October report shall be settlement results of the third quarter of planning year.  

- Practical accrued settlement of public investment of 12 months in the following January report shall be settlement results of the fourth quarter of planning year.  

2. Specialized reports and irregular reports: Reports serving management demand of competent authority, containing information on specific topic or irregular issues relating to implementation and settlement of medium-term and annual public investment, and produced one or multiple times in a definite period of time.

Article 3. Principles of implementing reporting regime

1. Entities and agencies shall produce reports on implementation and settlement of medium-term and annual public investment on the basis of plans for medium-term and annual public investment allocated according to Law on Public Investment and guiding documents.

2. Agencies and entities shall produce reports on implementation and settlement of medium-term and annual public investment must be adequate, accurate, honest, and timely according to this Circular. Reports must specify drawbacks, difficulties, and factors affecting assignment of plans and settlement of public investment according to plan, propose solutions relating to management and settlement of public investment; provide adequate information serving management affairs of competent authority and relevant agencies, organizations, and individuals.

3. List of projects (including investment projects, investment preparation tasks (projects or costs), planning tasks), investment allocated for each sector, program, project of each ministry, ministerial agency, Governmental agency, other agency in central governments, and policy financial institutions (hereinafter referred to as “central ministries”), and local governments according to decisions on assigning capital plans of competent authority (including medium-term plans, annual plans, additional plans, extended plans, revised plans). 

For capital for balancing local government budget, in case People's Councils of all levels assigns higher than plans allocated by the National Assembly or the Prime Minister, local governments must produce reports on increased capital and consolidate in reports (in the column on capital plans of local governments under schedules hereof).

Ministries and central agencies: People’s Committees of provinces and central-affiliated cities (hereinafter referred to as “People’s Committees of provinces”) shall produce reports on all public investment under management of ministries, central government authorities, and local government authorities including investment controlled and settled via State Treasury of all levels and other capitals under control and settlement obligations of other entities as per the law.

4. In case ministries, ministerial agencies or local governments fail to produce adequate and timely reports according to this Circular, Ministry of Finance shall submit reports to competent authority for actions to be taken as per the law.

5. Apply information technology in implementing reporting regime and satisfying demands of the National information report system.

Chapter II

SPECIFIC PROVISIONS

Article 4. Periodic reports on implementation and settlement of annual public investment

1. Name of report: “Report on implementation and settlement of public investment of the year …”.

2. Contents of report:

a) On a monthly basis, entities shall submit reports on accrued results of settlement of public investment up until the end of the previous month, estimate settlement results of public investment for the entire reporting month based on capitals of plans assigned in a year, capital plans of previous years permitted by competent authority to prolong implementation and settlement period in years of plans, advance capital plans if any.

On a 6-monthly basis or annual basis, entities shall produce reports specifying list of projects utilizing central government budget based on capital, sectors, and programs according to Point b Clause 2 Article 45 of Decree No. 40/2020/ND-CP dated April 6, 2020 of the Government on elaborating to Law on Public Investment (hereinafter referred to as “Decree No. 40/2020/ND-CP”).

For national target programs, produce reports for each capital source (domestic capital, official development assistance (ODA) capital, and concessional loans of foreign sponsors (hereinafter referred to as “foreign capital”)) of each program.

b) Assess attained results; difficulties, drawbacks; causes of difficulties and drawbacks that lead to delay in settlement of public investment in the year; propose solutions and recommendations.

3. Reporting agencies

a) Ministries, central government authorities, People’s Committees of provinces.

b) Central State Treasury and State Treasury of provinces (cities).

4. Receiving agencies:

a) Reports of ministries, central government authorities, People’s Committees of provinces: Ministry of Planning and Investment and Ministry of Finance shall be receiving agencies.

b) Reports of central State Treasury: Ministries and central government authorities; Ministry of Finance (Department of Investment, Department I, Department of Debt Management and External Finance, Department of Finance of banks and financial institutions) shall be receiving agencies.

c) Reports of State Treasury of provinces (cities): Central State Treasury, People’s Committees of provinces, Departments of Finance, Departments of Planning and Investment shall be receiving agencies.

5. Report deadline:

a) Ministries, central government authorities, People’s Committees of provinces, and central State Treasury shall submit periodic reports on a monthly basis and annual basis to receiving agencies before the deadline under Point c Clause 1 Article 45 of Decree No. 40/2020/ND-CP , to be specific:

Monthly reports: Before the 15^th of reporting month. For reports on practical accrued settlement of public investment of 12 months and estimated settlement of 13 months, submit reports before January 15 of the year following the planning year.

Yearly reports (13-month reports): Submit before February 28 of the year following the planning year.

b) State Treasury of provinces (cities) must submit periodic reports on a monthly, yearly basis to central State Treasury as follows:

Monthly reports: Before the 13^th of reporting month. For reports on practical accrued settlement of public investment of 12 months and estimated settlement of 13 months, submit reports before January 13 of the year following the planning year.

Yearly reports (13-month reports): Submit before February 20 of the year following the planning year.

6. Report form: Form No. 01/TTKHN attached hereto.

7. Report figure schedules: Schedule No. 01a/TTKHN, 01b/TTKHN, 01c/TTKHVU, 01d/TTKHVU.

a) On a monthly basis, entities shall produce reports on accrued settlement results of public investment until the end of the previous month, estimation of settlement results of public investment until the end of reporting month using Form No. 01a/TTKHN and Form No. 01c/TTKHVU (if any advance is made in the year).

In the case of July, in addition to monthly reports using Form No. 01a/TTKHN and Form No. 01c/TTKHVU (if advance is made in the year), entities shall produce reports on accrued settlement of public investment of 6 months utilizing central government budget using Form No. 01b/TTKHN, and settlement and recall of advance capital of 6 months using Form No. 01d/TTKHVU.  

b) On an annual basis, entities shall produce reports on accrued settlement of public investment of 13 months utilizing central government budget using Form No. 01b/TTKHN, and settlement and recall of advance capital using Form No. 01d/TTKHVU.

Article 5. Periodic reports on implementation and settlement of mid medium-term and full medium-term public investment

1. Name of report: “Report on settlement results of mid medium-term and full medium-term public investment”.

2. Contents of report:

a) Produce reports on implementation and settlement results of mid medium-term and full medium-term public investment according to list of projects utilizing central government budget depending on sectors and programs. With respect to national target program, produce reports based on total (domestic, foreign) capital sources of each program.

- For mid medium-term reports: produce reports on settlement results of from the beginning of medium term to the end of the second quarter of the 3^rd year of medium-term public investment plans.

- For full medium-term reports: produce reports estimating settlement results of capital from the beginning of the medium term to the end of the final year of medium-term public investment plans.

b) Assess attained results; difficulties, drawbacks (if any); causes of difficulties and drawbacks that lead to delay in settlement of mid medium-term and medium term public investment; propose solutions and recommendations.

3. Reporting agencies:

a) Ministries, central government authorities, People’s Committees of provinces.

b) Central State Treasury, State Treasury of provinces (cities).

4. Receiving agencies:

a) Reports of ministries, central government authorities, People’s Committees of provinces: Ministry of Planning and Investment and Ministry of Finance shall be receiving agencies.

b) Reports of central State Treasury: Ministries and central government authorities; Ministry of Finance (Department of Investment, Department I, Department of Debt Management and External Finance, Department of Finance of banks and financial institutions) shall be receiving agencies.

c) Reports of State Treasury of provinces (cities): Central State Treasury, People’s Committees of provinces, Departments of Finance, Departments of Planning and Investment shall be receiving agencies.

5. Report deadline:

a) Ministries, central government authorities, People’s Committees of provinces, and central State Treasury shall submit periodic reports for mid medium-term and full medium-term to receiving agencies before deadline under Point a and Point b Clause 1 Article 45 of Decree No. 40/2020/ND-CP , to be specific:

Mid medium-term reports: Before July 31 of the 3^rd year of medium-term public investment plans.

Full medium-term reports: Before July 31 of the 5^th year of medium-term public investment plans.

b) State Treasury of provinces (cities) shall submit periodic reports for mid medium-term and full medium-term to central State Treasury before following deadlines:

Mid medium-term reports: Before July 20 of the 3^rd year of medium-term public investment plans.

Full medium-term reports: Before July 20 of the 5^th year of medium-term public investment plans.

6. Report form: Form No. 02/TTKHTH attached hereto.

7. Report figure schedules: Schedule No. 02/TTKHTH.

Article 6. Specialized reports and irregular reports

In order to meet management demands of competent authority in directing and coordinating budget or serve management and coordination of public investment plans; Ministry of Finance shall request ministries, central and local governments to comply with specialized or irregular reporting regime.

Structures, contents, methods, deadline for report, time for collecting figures, duration of report, report recipients, and other relevant details shall be guided under documents of Ministry of Finance.

Article 7. Report submission and receipt methods

Agencies and entities shall submit reports by:

1. Electronic reports shall be submitted via document and operation system, report information system of Ministry of Finance or other methods as per the law (and submit report files via dautu@mof.gov.vn).

2. Physical reports (for agencies and entities that have not received and submitted electronic reports).

Article 8. Responsibilities of agencies in implementation

1. Responsibilities of Ministry of Finance:

a) Every month, 6 months, year, mid medium-term, and the entire medium-term, consolidating reports on implementation and settlement of state budget-sourced investment of agencies using Form No. 03/BTC attached hereto and submitting to Prime Minister and Ministry of Planning and Investment. Deadline for report submission shall conform to Article 45 of Decree No. 40/2020/ND-CP .

Based on report situations of entities, management and coordination demands of the Government and Prime Minister, Ministry of Finance shall produce reports using other forms in order to comply with regulations and law.

b) Publicizing implementation and settlement of monthly state budget-sourced public investment of ministries, central and local government authorities on National information report system and mass media.

c) Organizing inspection and control of reporting regime regarding implementation and settlement of public investment in ministries, central and local government authorities, project developers in order to advise the Government regarding solutions for promoting progress of settling investment of projects in order to propose actions against violations in management and use of public investment (if any).

d) Analyzing, assessing implementation and settlement results of public investment of ministries, central and local government authorities; assigning or advising Prime Minister to promptly direct and deal with difficulties of ministries, central and local government authorities.

2. Responsibilities of ministries and central government authorities:

a) Submitting periodic reports on implementation and settlement of medium-term and annual public investment within the deadline and contents under this Circular to Ministry of Finance and Ministry of Planning and Investment. Assuming responsibilities to the Government and Prime Minister for implementation results and accuracy of reporting figures.

b) Complying with specialized and irregular reporting regime at request of Ministry of Finance; submitting reports on drawbacks, difficulties, and factors affecting plan assignment and timely settlement of public investment.

Proposing solutions for promoting progress of settlement of public investment and actions against violations of project developers in management and use of public investment and advance capital (if any) to Ministry of Planning and Investment, Ministry of Finance, and relevant ministries.

c) Requesting project developers to reviewing and examining figures of settlement of project capital with local State Treasury to submit reports on implementation of public investment plans as per the law to supervisory authority.

In case ministries and/or central government authorities act as supervisory authority of ODA, concessional loan projects: Request project developers to return proof of foreign capital withdrawn in form of special accounts that have been subject to expenditure control and submit to Ministry of Finance to sign application for capital withdrawal and proof return.

d) Directing inspection of project developers and boards of project management regarding implementation of public investment plans, complying with reporting regime regarding implementation and settlement of public investment according to this Circular to develop timely investment guidelines for dealing with difficulties in plan assignment, implementation and settlement of public investment, and promoting implementation and settlement of capital of investment projects.

3. Responsibilities of People’s Committees of provinces:

a) Submitting periodic reports on implementation and settlement of medium-term and annual public investment within the deadline and contents under this Circular to Ministry of Finance and Ministry of Planning and Investment. Assuming responsibilities to the Government and Prime Minister for implementation results and accuracy of reporting figures.

b) Complying with specialized and irregular reporting regime at request of Ministry of Finance; submitting reports on drawbacks, difficulties, and factors affecting plan assignment and timely settlement of public investment.

Proposing solutions for promoting progress of settlement of public investment and actions against violations of project developers in management and use of public investment and advance capital (if any) to Ministry of Planning and Investment, Ministry of Finance, and relevant ministries.

In case People’s Committees of provinces act as supervisory authority of ODA, concessional loan projects: Request project developers to return proof of foreign capital withdrawn in form of special accounts that have been subject to expenditure control and submit to Ministry of Finance to sign application for capital withdrawal and proof return.

c) Directing Departments of Finance to take charge and cooperate with Departments of Planning and Investment, State Treasury of provinces and cities in organizing inspection off project developers, boards for management of implementation of public investment plans, implementing reporting regime regarding implementation and settlement of public investment to promptly develop solutions for dealing with difficulties in assigning plans, implementing, and settling public investment, especially compensating, financing relocation thereby promoting implementation and settling capital of investment projects.

4. Responsibilities of central State Treasury:

a) Consolidating reports on implementation and settlement of public investment of projects under management of ministries, central and local government authorities; submitting to ministries, central government authorities, and Ministry of Finance within the deadlines and contents under this Circular. Performing specialized reports and irregular reports at request of Ministry of Finance.

b) Directing State Treasury of provinces (cities) to perform reporting regime for implementation and settlement of public investment within the deadlines and contents under this Circular.

c) Assuming responsibilities to Minister of Finance for accuracy of figures on implementation and settlement of public investment.

5. Responsibilities of Departments of Finance:

a) Cooperating with Departments of Planning and Investment in producing reports on implementation and settlement of medium-term and annual public investment allocated for programs and projects in proper sectors and according to order of priority of Law on Public Investment and Resolution of Standing Committee of National Assembly on principles, criteria, and quota on allocation of state budget-sourced public investment for 2021 – 2025.

b) Cooperating with State Treasury of provinces (cities), Departments of Planning and Investment in reviewing figures on plan capital and settlement of public investment on a monthly basis in order to report to People’s Committees of provinces for report to Ministry of Finance and Ministry of Planning and Investment as per the law.  

c) Taking charge and cooperating with Departments of Planning and Investment, State Treasury of provinces (cities) and relevant entities in inspecting project developers and boards for project management regarding implementation of public investment plans; advising People’s Committees of provinces to develop solutions for promoting settlement progress of public investment of projects, and solutions for dealing with violations in management and use of public investment (if any).

6. Responsibilities of State Treasury of provinces (cities):

a) Consolidating reports on implementation and settlement of public investment of projects under local management (after consolidating number of plans and number of settlement of public investment with Departments of Finance and Departments of Planning and Investment) and projects under management of ministries, central government authorities within competence of People’s Committees of provinces, central State Treasury, Departments of Finance, Departments of Planning and Development according to this Circular.

b) Assuming responsibilities to Minister of Finance, People’s Committees of provinces, General Director of State Treasury for accuracy of figures on implementation and settlement of public investment. Reviewing and matching settlement figures with finance authority and project developers to guarantee timely and accurate figure provision.

c) Directing State Treasury of districts to cooperate with Planning – Finance Authority of districts and project developers in matching report figures on medium-term and annual plans, detail figures on settlement of public investment of projects and promptly revising according to the law.

7. Agencies, entities, and project developers of ministries, central and local government authorities shall produce reports on implementation and settlement of medium-term and annual public investment under their management within report criteria under schedules hereof and submit to superior agencies as per the law.

Chapter III

IMPLEMENTATION

Article 9. Entry into force

This Circular enters into force from April 5, 2021 and replaces Circular No. 82/2017/TT-BTC dated August 15, 2017 of Ministry of Finance.

Article 10. Implementation

1. Ministries, central and local government authorities, relevant organizations and individuals are responsible for implementation of this Circular.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry for consideration and revision./.

Bài viết liên quan