Phần II: Thông tư 33/2007/TT-BTC Quy định cụ thể

Part II

SPECIFIC PROVISIONS

I. CONTENTS OF SETTLEMENT REPORTS

1. Investment capital source(s) for project implementation, by the date of book closure for making the settlement report (detailed by each investment capital source).

2. Investment expenses proposed for settlement and detailed by structure: construction, equipment procurement and installation, and other expenses; or detailed by investment expense items.

3. Lost investment expenses not included in the value of assets formed through investment.

 4. The quantity and value of assets formed through project investment, works or work items; detailed by group and type of fixed assets and liquid assets according to actual expenses. For a project with an investment duration of more than 36 months counting from the date of construction commencement to the date of takeover test for operation, its investment capital must be converted to the price level at the time of takeover for operation.

- The allocation of other expenses to each fixed asset complies with the following principle: Expenses directly related to any fixed asset shall be allocated to that fixed asset; common expenses related to many fixed assets shall be allocated according to the proportion of direct expenses of each fixed asset to the total direct expenses of all fixed assets.

- If assets are delivered to many units for use, the list of assets and their values delivered to each unit is required.

II. FORMS OF SETTLEMENT REPORTS

1. For completed projects: Forms No. 01, 02, 03, 04, 05, 06, 07 and 08/QTDA provided for in Appendix 2 to this Circular (not printed herein).

2. For completed construction items:

Forms No. 01, 02, 03, 04, 05 and 06/QTDA provided for in Appendix 2 to this Circular (not printed herein).

3. For completed planning projects; settlement of expenses for investment preparation of projects cancelled under decisions of competent authorities:

Forms No. 07, 08 and 09/QTDA provided for in Appendix 2 to this Circular (not printed herein).

4. Settlement reports shall be addressed to:

- Settlement-verifying and -approving agencies;

- Immediate superiors of investors (if any);

- Capital-allocating, -lending, and -paying agencies.

III. DOSSIERS SUBMITTED FOR SETTLEMENT APPROVAL (INCLUDING ONE SET ADDRESSED TO THE SETTLEMENT-VERIFYING AND -APPROVING AGENCY)

1. For a completed project, work or construction item:

1.1. The investors written request for approval of the settlement (the original).

1.2. The completed project settlement report defined in Section II, Part II of this Circular (the original).

1.3. Relevant legal documents, according to Form No. 02/QTDA (originals or copies).

1.4. Economic contracts, written records of contract liquidation (if any) between the investor and the contractors implementing the project (originals or copies).

1.5. Written record of takeover test of the completed work section, work construction stage or equipment acceptance and installation stage; written record of takeover test of the completed project, work or work item before use (original or copy).

1.6. All written settlements of A-B volumes (originals).

1.7. Report on results of audit of the settlement of the completed project (if any, the original), enclosed with the investors document on audit results: agreed contents, disagreed contents, and recommendations.

1.8. Inspection conclusions, examination written record and audit report of the inspection, examination and state audit agencies (if any), enclosed with a report on the investors compliance with those reports.

In the course of verification of the settlement, the investor shall produce to the verifying agency documents in service of the verification: The construction completion dossier, construction logbook, bidding dossier, designing cost estimates, additional cost estimates and relevant payment dossiers and vouchers.

2. For a planning project; expenses for investment preparation of a project cancelled under decisions of competent authorities:

2.1. The investors written request for approval of the settlement (the original).

2.2. The settlement report defined in Section II, Part II of this Circular (the original).

2.3. Relevant legal documents (originals or copies).

2.4. Economic contracts between the investor and contractors; written record of takeover test and contract liquidation (the original or copy).

In the course of verification, the investor shall produce other documents related to the settlement of the investment capital of the project when so requested by the settlement-verifying agency.

IV. COMPETENCE TO APPROVE SETTLEMENTS, SETTLEMENT-VERIFYING AGENCIES

1. Competence to approve settlements:

1.1. The Minister of Finance approves settlements of projects in which investment is decided and permitted by the National Assembly or decided by the Prime Minister;

1.2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and executive bodies of mass organizations; presidents of provincial/municipal Peoples Committees approve settlements of group-A, -B or -C projects funded with state budget capital; and may authorize or decentralize the approval of settlements of group-B or -C projects to their immediate subordinates.

1.3. For other projects, investment deciders are competent to approve their settlements.

2. Agencies verifying settlements of completed projects:

- For projects in which investment is decided by the National Assembly or decided by the Prime Minister: The Ministry of Finance shall verify their settlements;

- For projects funded with the state budget and managed by central agencies: Persons competent to approve settlements shall authorize their attached functional units to organize the verification.

- For projects funded with the state budget and managed by the provinces or centrally run cities: Provincial/municipal Finance Services shall organize the verification.

- For projects funded with the state budget and managed by urban districts, rural districts or provincial towns: District-level Finance Sections shall organize the verification.

- For other projects, persons competent to approve settlements shall authorize their attached functional units to organize the verification.

In case of necessity, persons competent to approve settlements shall decide to set up verification teams to conduct the verification before approving settlements. A verification team is composed of members of relevant units.

V. AUDIT OF SETTLEMENTS OF COMPLETED PROJECTS

1. When completed, all national important projects, group-A and -B projects funded with state capital must have their settlements audited before submitting them to competent authorities for verification and approval. Other projects shall have their settlements audited at the request of competent authorities.

2. Investors shall organize the selection of audit contractors according to the provisions of the Bidding Law and enter into contracts on audit of completed projects settlements according to the provisions of the Ordinance on Economic Contracts.

3. Settlement audit contractors must be audit enterprises established and operating according to the law on establishment and operation of enterprises in Vietnam and the Governments Decree No. 105/2004/ND-CP of March 30, 2004, on independent audit.

4. Audit contractors that audit completed projects settlements and make audit reports shall comply with the standards for audit of investment capital settlement reports promulgated by the Ministry of Finance and specific contents of Point 2, Section VI below.

VI. VERIFICATION OF COMPLETED PROJECTS SETTLEMENTS

1. Contents of verification

1.1. For projects with settlements already audited:

On the basis of the report on results of audit of a completed project, the agency (unit) assuming the prime responsibility for settlement verification shall verify the following contents:

- Compliance with the standards for audit of investment capital settlement reports and contents of a report on results of audit of a completed project specified at Point 2, Section VI below. In case of non-compliance, the verification agency may request the audit contractor to conduct re-audit or additional audit.

- Application of legal documents and legal grounds by auditors to audit the project.

- Examination of proposals and inconsistent contents between the investors settlement report and the audit contractors completed project audit report.

- Examination of the observance by the investor and concerned units of conclusions of the inspection, examination and state audit agencies (if any).

1.2. For projects with settlements not yet audited:

For projects with settlements not yet audited, the verification agency shall verify and make reports on results of verification of completed projects settlements strictly according to the order and contents specified at Point 2 below.

2. Order of verification and contents of reports on results of verification of completed projects settlements:

2.1. For completed projects, works, work items:

2.1.1. Verification of legal dossiers:

- Verification of the observance of the construction and investment order and procedures specified by the law on investment and construction.

- Verification of the observance of the order and procedures for selection of contractors prescribed by the law on bidding.

- Verification of the legality of economic contracts signed between the investor and contractors (consultancy, construction, provision of supplies and equipment) for project implementation.

2.1.2. Verification of projects investment capital sources:

- Comparison of allocated, lent or paid capital amounts as reported by the investor with those certified by concerned agencies allocating, lending or paying the capital in order to determine the actually executed investment capital amount.

- Verification of the compatibility of the use of investment capital sources with the structure defined in investment decisions of competent authorities.

2.1.3. Verification of investment expenses:

a/ For a contract performed by mode of bidding for package contract:

Comparison of the proposed settlement value with the value and terms stated in the contract, the written record of contract liquidation and the construction completion dossier with the approved bid price and relevant documents.

Verification of the arising value (if any): To clearly identify the reason for increase or decrease, compare it with the written approval of the competent authority, the application of relevant policies and regimes to the payment of arising investment expenses.

b/ For a contract performed by mode of bidding for contracts with allowable price adjustment:

Verification of investment expenses proposed for settlement: To compare the settlement volume with the bid made for the bidding package, the approved bid price and the terms of the contract, the written record of contract liquidation, the construction completion dossier and relevant documents.

Verification of the arising value (if any): To clearly identify the reason for increase or decrease, compare it with the written approval of the competent authority, the application of relevant policies and regimes to the payment of arising investment expenses.

c/ For a contract performed by mode of contractor designation:

Verification of investment expenses proposed for settlement (detailed for each contract): To compare them with the approved estimates, terms of the contract, the written records of takeover test and contract liquidation, the construction completion dossier and relevant documents.

Verification of the arising value (if any): To clearly identify the reason for increase or decrease, and compare it with the written approval of the competent authority, the application of relevant policies and regimes to the payment of arising investment expenses.

d/ Verification of other expenses:

- Verification of expenses for consultancy provided under contract;

- Verification of expenses made directly by the investor and the project management unit detailed by type, group and item against the approved estimates and prescribed regime, standards and norms.

2.1.4. Verification of lost investment expenses not included in the asset value:

- Investment expenses lost due to natural disasters, sabotage or other force majeure circumstances beyond the insurance coverage.

- Investment expenses for work volumes cancelled under decisions of competent authorities.

2.1.5. Verification of the value of assets formed through investment: To verify the quantity and value of both fixed assets and liquid assets; the cost (unit price) of each group (type) of asset according to actual expenses and the prices converted to the time of takeover of assets for use.

2.1.6. Verification of outstanding debts, unused supplies and equipment:

- To verify outstanding debts of the project based on the results of verification of investment expenses and the situation of payment to contractors by the investor.

- To determine the quantity and value of unused supplies and equipment based on the actual receipt and use of supplies and equipment of the project, and propose solutions.

- To determine the quantity and value of remaining assets for delivery to units for use or disposal according to regulations based on the written record of inventory and evaluation of assets used for the operation of the project management unit up to the date of making the settlement report.

2.1.7. Inspection of the compliance of the investor and concerned units with conclusions of the inspection, examination and state audit agencies (if any).

2.1.8. Remarks and recommendations:

- Remarks on the investors observance of state regulations on investment, construction and bidding management; management of investment expenses and assets; and responsibilities of each level for management of project investment capital.

- Recommendations on the settled value and the handling of relevant matters.

2.2. For completed planning projects and expenses for investment preparation of projects cancelled under decisions of competent authorities:

- Verification of legal dossiers of projects.

- Verification of capital sources.

- Verification of every investment expense already made against the approved estimates, and regimes, criteria and norms prescribed by the State.

- Verification of debts owed by projects.

- Verification of the quantity and value of assets formed through investment (if any).

 VII. APPROVAL OF SETTLEMENTS

1. Based on reports on results of verification, persons competent to approve settlements shall consider and approve competed projects settlements according to regulations.

2. A decision on approval of a completed projects settlement shall be addressed to the following agencies and units:

- The investor;

- The superior managing agency of the investor;

- The agencies allocating, lending or paying capital;

- The Ministry of Finance (for group-A projects invested with state budget capital).

VIII. EXPENSES FOR VERIFICATION AND APPROVAL OF SETTLEMENTS; AUDIT

1. Determination of expenses for verification and approval of settlements, and auditing expenses:

Limit levels of expenses for verification and approval of a settlement and expenses for auditing a completed project shall be determined on the basis of the total investment capital (approved or adjusted) of the project and the ratios specified in the following table of expenses for verification and approval of settlements and for auditing:

TABLE OF LIMIT LEVELS OF EXPENSES FOR VERIFICATION AND APPROVAL OF SETTLEMENTS, EXPENSES FOR AUDITING COMPLETED PROJECTS SETTLEMENTS

1.1. The limit level of expenses for verification and approval of a settlement (KTTPD) and the limit level of expenses for auditing (KKT) a completed project shall be determined according to the following general formula:

In which:

+ Ki: Expense limit corresponding to the project to be calculated (calculation unit is %).

+ Ka: Expense limit corresponding to the immediate preceding project (calculated in %).

+ Kb: Expenses limit corresponding to the immediate succeeding project (calculated in %).

+ Gi: The projects total investment amount to be calculated, in VND billion.

+ Ga: Total investment amount of the immediate preceding project, in VND billion.

+ Gb: Total investment amount of the immediate succeeding project, in VND billion.

1.2. Verification and auditing expenses of a project shall be determined according to the following formula:

(a) Maximum verification expense amount = Ki TTPD % x Total investment amount

(b) Maximum auditing expense amount = Ki KT % x Total investment amount + Value-added tax (VAT)

(c) The minimum verification expense amount is VND 500,000; the minimum auditing expense amount is VND 1,000,000 plus VAT.

1.3. Expenses for verification and approval of a settlement, auditing expenses for a work item or a contract package of a project shall be determined as follows:

1.4. For a project with the equipment capital accounting for 51% or more of its total investment capital amount, the limit levels of verification and auditing expenses are equal to 70% of those specified in the above table.

1.5. For a project for which the settlement report has been audited, the limit levels of verification expenses are equal to 50% of those specified in the above table.

2. Management and use of expenses for verification and approval of settlements:

2.1. For group-A or -B projects: The agency assuming the prime responsibility for verification shall base itself on the spending regime, standards and limits under the States current regulations to make estimates of settlement verification and approval expenses according to the contents specified in Item 2.3 below and send it together with a payment request to the investor. The investor shall make the payment according to the estimates but not exceeding the level specified at Point 1 above.

2.2. For group-C projects: The agency assuming the prime responsibility for verification may collect settlement verification and approval charges according to the provisions of Point 1 above and spend them on settlement verification and approval according to the States current regulations and the contents specified at Item 2.3 below.

2.3. Contents of settlement verification and approval expenses:

- Remuneration for participants in the settlement verification and approval.

- Payments to specialists or organizations providing consultancy on project settlement verification upon request of the agency assuming the prime responsibility for settlement verification and approval.

- Working-trip allowances, expenses for stationery, translation, printing, conferences, seminars and other expenses in service of settlement verification and approval.

3. Settlement verification and approval expenses and expenses for auditing settlement reports can be accounted as other expenses in the settled values of projects.

IX. SETTLEMENT TIME LIMIT

The time limit for making a report on settlement of a completed project starts from the date of signing a written record of project takeover for use; the auditing time limit starts from the date the auditing contract takes effect; the time limit for settlement verification and approval starts from the date of receipt of the complete dossier for settlement specified in Section III, Part II of this Circular.

X. RESPONSIBILITIES IN SETTLEMENT OF COMPLETED PROJECTS 

1. Responsibilities of investors:

- To make settlement reports for completed projects with full contents and within the time limit specified in this Circular.

- To submit for approval and manage settlement dossiers according to regulations. To be accountable for the accuracy of data and the legality of documents in settlement dossiers of completed projects submitted for approval.

- To fully supply documents related to completed projects settlements upon request of the verifying (auditing) agency.

- To complete the payment of debts and carry out procedures for finalizing investment accounts of projects (works) at the investment capital-paying or -lending agencies within 6 months from the date of issuance of decisions approving completed projects settlements.

2. Responsibilities of contractors:

- To settle the executed values of contracts signed with investors according to regulations. To complete settlement dossiers falling within the scope of their implementation responsibility and be accountable for the accuracy of data and the legality of relevant documents provided to investors for making completed projects settlement reports as specified.

- To coordinate with investors in definitely solving problems under signed contracts. To refund fully and on time capital amounts paid by investors in contravention of regulations.

3. Responsibilities of agencies that control payment or lend investment capital:

- To examine, compare and certify investment capital amounts already lent and paid for projects, and at the same time to give remarks, evaluations and proposals to the settlement-verifying and
-approving agency on the investment process of projects, made according to Form 08/QTDA to this Circular (not printed herein).

- To coordinate with investors in recovering capital amounts paid to individuals and units in contravention of regulations.

- To urge, guide and coordinate with investors in paying debts in order to complete the settlement and finalization of accounts of projects for which settlements have been approved.

4. Responsibilities of auditing contractors:

- When auditing completed projects settlements, auditing contractors and auditors shall adhere to the principle of independent auditing activities, have powers, obligations and take responsibility for independent audit as prescribed by law.

- To take responsibility before law, customers and users for results of auditing of settlement reports.

5. Responsibilities of agencies verifying and approving settlements:

- To guide, examine and urge investors in performing the settlement of completed projects in time and with full contents according to set forms.

- To guide investors in solving problems arising in the course of settlement of completed projects.

- To organize the verification of completed projects settlement reports according to the prescribed contents and requirements. To be held responsible before law for results of their verification of settlement dossiers supplied by investors.

- To guide, urge and create legal conditions for investors to clear all debts and finalize accounts of projects after settlements are approved.

6. Responsibilities of ministries, branches and localities:

- To guide, examine, urge investors and units under their respective management in performing the settlement of completed projects according to regulations.

- To allocate sufficient capital for payment to projects for which settlements have been approved.

- To urge and create legal conditions for investors to clear all debts and finalize accounts of projects after settlements are approved.

7. Responsibilities of finance agencies at all levels:

The Ministry of Finance is answerable to the Government for performing the unified state management of investment capital settlement; guiding the settlement of completed projects; inspecting the settlement of investment capital and completed projects nationwide.

Finance agencies at all levels shall guide, urge and inspect the settlement of investment capital and completed projects within the scope of their management. When detecting mistakes in the verification and approval of settlements, they may request settlement-approving authorities to make proper adjustments; and, at the same time, handle, or propose the handling of, violations according to legal provisions.

XI. REPORTING AND INSPECTION REGULATIONS

1. Reporting regulations:

1.1. For centrally managed projects:

- Investors shall make biannual and annual reports on the situation of settlement of completed projects under their management according to Form 02/THQT (not printed herein), on July 10 at the latest for biannual reports and January 15 of the following year at the latest for annual reports, and send them to their superior agencies and the agency assuming the prime responsibility for verification of settlements.

- The agency assuming the prime responsibility for verification of settlements shall make biannual and annual reports on the situation of settlement of completed projects under its management according to Form 01/THQT (not printed herein) and send biannual reports to its superior management agency no later than July 15 and annual reports no later than January 20 of the following year.

- Ministries, ministerial-level agencies, government-attached agencies and state corporations shall sum up and make biannual and annual reports on the situation of settlement of completed projects under their respective management according to Form 01/THQT and send biannual reports to the Finance Ministry no later than July 20 and annual reports no later than January 30 of the following year.

1.2. For locally managed projects:

- Investors and project management units shall make biannual and annual reports on the situation of settlement of completed projects under their respective management according to Form 02/THQT and send biannual reports to the superior agencies of investors and the agency assuming the prime responsibility for verification of settlements no later than July 10 and annual reports no later than January 15 of the following year.

- District-level finance sections shall make biannual and annual reports on the situation of settlement of completed projects under their respective management according to Form 01/THQT and send biannual reports to provincial/municipal Finance Services no later than July 15 and annual reports no later than January 20 of the following year.

- Provincial/municipal Finance Services shall sum up and make biannual and annual reports on the situation of settlement of completed locally managed projects according to Form 01/THQT and send biannual reports to the Ministry of Finance no later than July 20 and annual reports no later than February 30 of the following year.

1.3. The Ministry of Finance shall review and make biannual and annual sum-up reports on the situation of settlement of completed projects nationwide according to Form 01/THQT and send biannual reports to the Government no later than August 31 and annual reports no later than February 28 of the following year.

2. Inspection regulations:

- Finance agencies at all levels shall periodically or extraordinarily inspect the settlement of completed projects by units under their management; and promptly redress mistakes, handle violations and commend units that well perform the work.

- The Ministry of Finance shall periodically or extraordinary inspect the settlement of completed projects by ministries, branches and localities throughout the country; and promptly redress mistakes, handle violations and commend units that well perform the work.

XII. HANDLING OF VIOLATIONS

1. Agencies in charge of verification or approval of completed project settlements that commit acts of verifying settlements in contravention of the provisions of this Circular, thus causing loss of the States investment capital, shall be sanctioned under the provisions of Article 29 of the Governments Decree No. 84/2006/ND-CP of August 18, 2006, regarding payment of damages by, and disciplining and sanctioning of, administrative violators in thrift practice and waste combat.

2. Investors (project management units) that commit one of the following acts: Making completed projects settlements beyond the time limit specified in this Circular; conducting takeover test of uncompleted works or wrong work volumes; or falsifying completed projects payment and settlement values, shall be administratively sanctioned under the provisions of Article 12 of the Governments Decree No. 126/2004/ND-CP of May 26, 2004, regarding sanctioning of administrative violations in urban infrastructure construction and management and house use management.

3. Contractors that commit one of the following acts: Delaying the completion of dossiers and documents in service of the takeover test, payment and settlement of works according to regulations; conducting takeover test of uncompleted works or wrong work volumes; falsifying investment capital payment and settlement values of completed projects, shall be administratively sanctioned under the provisions of Articles 18 and 24 of the Governments Decree No. 126/2004/ND-CP of May 26, 2004, regarding sanctioning of administrative violations in urban infrastructure construction and management and house use management.

4. The competence and procedures for sanctioning acts specified at Point 1 above shall comply with the provisions of the Governments Decree No. 134/2003/ND-CP of November 14, 2003, detailing the implementation of a number of articles of the Ordinance on Handling of Administrative Violations. The competence and procedures for sanctioning acts specified at Points 2 and 3 above shall comply with the Governments Decree No. 126/2004/ND-CP of May 26, 2004, on sanctioning of administrative violations in urban infrastructure construction and management and house use management.

5. If violations defined at Points 1, 2 and 3 above fall beyond the scope of administrative handling, they shall be handled according to current regulations.

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