Joint Circular No. 103/1999/TTLT/BTC-NNPTNN guiding the management, allocation and account settlement of the Fund for National Program on Clean Water and Environmental Hygiene in rural areas

28 OFFICIAL GAZETTE No. 38 (15-10-1999; THE MINISTRY OF FINANCE- THE MINISTRY OF AGRICUI1URE AND RURAL DEVELOPMENT JOINT CIRCULAR No. 103/1999/TTLT/BTC­ NN&PTNN OF AUGUST 21, 1999 GUIDING THE MANAGEMENT, ALLOCATION AND ACCOUNTSETTLEMENTOFTHEFUNDFOR THE NATIONAL PROGRAM ON CLEAN WATER AND ENVIRONMEl\TAL HYGIENE IN RURAL AREAS /11 ji1rt/Jcruncc of the !'rime,\ /1111.1/er \ /Jeusiun \u .:37 /998 VU-T('< uf/)ece111her 3, /9()8 rat,f\'ing t!u· national tm;,zet progrr11•1 (II/ dcon ,rarer mu/ c,111·11·1,n1111·nt11! ln·,1.:,rc·11t 111 r11rul oreas. !'11rs11a11/ lo !he !'rime.\ finisfcr \ /Jccisi,m Yu.53 J Fli,,; of, 1 ugust 8. I()% un the 111111wgrn1c111 o/ the nut 10110I pr, ,gJ\//11.' and J )cc isiun \'u. 05 I() C)8 QI )-T(,z or Ja11ur11T I I ! r;:),~ 011 the lll!/110(!<'/IICIII u/ /hr· 11,111011r1I lmget rwogrmns. JJ11rs11ant to the Crm'ernmenl \ Decree Yo. 87 1CP o//)ffe111her /9, 19% c!etmling the assignment of responsihi/ities for the //lmW'Z€'illenf. elahoralion, exec11tion and (ICCOU/1{ settlement n(the Stare huczr;::et: and Uccree .\'o 51 /998 ('/J n(.!ttl1· 18. /()()>I, a//1emlin,z and supplementing a 111011/Jer of, I r/icles of/)Nre,' Yo.>1,7,('}' 7,1 enhance the (inmnial 11Irmoge111c11t I/,e sn11rc c ()f (1111d,· (iir the 11at1onol 1mxct progrr1111 011 clean 11·0/1T and 1'1/\'1ror1111ental hvg1ene 111 rural areas, 1l1e .\!inistr.1· nf Fi11u11r·e a11d the .\linistrv of , lgric11/ture and R11ml Development hereh.v ,Joint Iv i!,llide the l'L)!,lllof1,1ns "11 the 11111110,ze//lC'lll, o!!ncation u11d account .1cttle111ent of h11dget fi111di11g .fiir the national program 011 clean 11·ater and em·ironmental hyr;::iene in rural areas, os(olfmrs: I. GENERAL PROVISIONS I. The prngram's funding sources: State budget capital (including loan capital and aid) 01 her capital sources capita I mobilized from people and capital of o1hcr economic sectors. 2. lrnc~tmcnt prinriplcs: The program shall focus its priority on imestment in border areas. islands. areas inhabited l1\ ctllllic minorllie;, ;rnd uthcr rural areas meeting \\ith difTic11lties. The al location uf fmid for 1l1c implementation of the program must corn pl> ,1 ith the ratified project and based on the principle of joint clTons made by the State and people. The annual allocation of fund for the program must be based on the State budget's capability and other mobilization sources. 3, The fond for the national program on clean \Yater and enYironmental hygiene in rural areas must be managed to ensure that it is used for the right purposes. right objects and in strict compliance with the prescribed regime. All the reports and account No. 38 (15-10-1999) OFFICIAL GAZETTE 29 settlements must comp!\ \\ith the current pro\'isions ofl,m. II. SPECIFIC PROVISIONS A. EXPENDITURE CONTEN1S AND lEVEL\' I. Expenditures from the source of non-business funds: I. I. Expenditure contents: Expenditure in support of the constrnction of model hygienic toilets Expenditure in support or the construction or animal farm and stable ,,astc treatment models Expenditure for mass media campaigning and professional training Expenditure for the application of scientific and technical ad\'anccs to the program (if an:,) Expenditure for the management and clircct1on acti,·itics of1hc program management board. 1.2. E,pcnditurc lc\'cls: ;i/ Project on model hygienic toilets: The maximum lc\'cl or the State ·s support for a corn111unc to rnatcriali,:c its pilot-moclcl project is l 00 million VNdong. The specific expenditure contents for a model include: + Expencli ture for the selection of the project construction site. intcr\'icws and data gathering and process1 ng: + Expenditure for leading technicians. ,,ith a maximum lcYcl of 200.000 dong/month (2G days) each. for the clays they arc personally imol\'cd in the direction of model construction (in cases they arc non­ Stale employees and hired from outside). For officials ,,ho arc 011 the: Sta1c·s pavroll. the:, shall enjoy the ,,orking tr,n cl allowances according to the Finance Ministry·s Circular No. 94/1998/TT-BTC or June 30. 1998. which stipulates the ,rnrking tra\'cl allommccs for State officials and employees on ,rnrking trips inside the country: + Expenditure for social campaigning and technical guidance to people: + Expenditure for project examination and after­ test acceptance: + Expenditure for constrnction materials (cement. bricks. sand ... ) support for those people im oh cd in the model constrnction. ,,hich shall account for 70'1/c, 80% oft he total fund for the model. More concretely: For households in I. 715 poor communes: The Stale shall give a maximum of 200.000 VND in support of each household. For other areas: the maximum lc\'el of the State ·s support is I 50.000 VND/ household. bl Project on the con st ruction of h, gicnic animal farm and stable ,,aslc treatment models: The maximum le, cl of the Stale ·s support for a commune to matcriali,:e its pilot-model project is JOO million VND. The contents of e.,pcnditure for the model. arc the same as for h.\ g1c11ic toilet proJccl model mentioned al Point a abO\c. The S1a1e·s finanual support tor peasants· households participatrng in the model shall apply as follo,1 s: + For stables with 10 animals or less each: The maximum le\ cl of the State s support is 200.000VND/ household + For stables and farms ,1ith more than 10 animals: The maximum le,cl of the Statc·s support is 300.000 VND/houschold Where biogas facility is install.cd. an additional support of I 00.000 VN D shal I be gi, ..:n to each household. For households in 1.715 poor communes. the support lc\'el shall be 20'% higher th:m the abO\c­ said lei cl. lfa commune combines the hygienic toilet model and the animal farm and stable waste treatment model. the maximum level of the Sta1c·s support for such a combined model shall be 100 million VND. cl Expenditure for mass media campaigning. including broadcasting news 011 the mass media like radio. television. ne\\spapcrs and other means. printing professional materials. leaflets. posters and films. The specific expcnditmc le\'cls shall be based on the current regulations. cl/ Expenditure for professional training. including: Expenditure for tcachillg materials for classes: Expenditure for the payment of remuneration to teachers and practice instructors. ,,hich shall respectively be 20.t)00 VND/pcnod and 15.t)00 VND/ period al most: Expenditure for the procurement of equipment and materials for practice (if any): Expenditure for the management of classes: for drinking water. hall rental. and petrol for cars in scryicc of the teachers· and class managers· traYcling: Expenditure in support of the trainees· meals. accommodation and traveling during the training period. as prescribed in the Finance Ministry·s Circular No.93/l 998ffT-BTC of June 30. 1998 which stipulates the conference spending regime e/ Expenditure for application of scientific and technical ad,anccs to the program (if any): On the basis of the results of successful scientific research 30 OFFICIAL GAZETTE No. 38 (15-10-1999) with regard to solutions and technologies to the supply of clean water and environmental hygiene in rural areas. the program shall apply technical advances through specific models, aimed at ensuring the compatibility with the people's economic capability and conditions of each ecological region. f/ Expenditure for the management and direction activities of the program management board, including conferences, seminars, inspection. direction, assessment, elaboration and plan protection, hiring of the office staff (where there arc not full­ time staff), making of preliminary and final reviews. The maximum expenditure shall not exceed 5'% of the total yearly non-business funding of the program, for the central-level program management board, and not exceed I'% of the total yearly funding (including non-business and capital construction investment funds) of the program, for the program management board of a province or centrally-run city. 2. Expenditures from investment funding sources for capital construction 2.1. Expenditure contents: Expenditure in support of the construction of clean water supply projects Expenditure in support of waste water treatment in traditional craft villages Planning and pre- investment capital 2.2. Specific expenditure levels: 2.2.1. Clean water supply projects: a/ Concentrated water supply projects: The State shall provide partial support in terms of cement. bricks. sand and equipment for head-,vaters project items. water treatment stations and main water pipelines. The concrete support levels shall be as follows: +Fora village (hamlet) water supply project: The State shall provide a support with a level of no more than 40'½, of the value of project already ratified by the competent level but the maximum support level shall not exceed 120 million VND. As for high mountainous and island areas as ,vcll as areas of L 715 poor communes, the State shall support such a village (hamlet) project with level of no more than 60% of the value of projects already ratified by the competent level but the maximum support level shall not exceed 150 million VND. + For concentrated water supply projects of artesian system (applicable only in high-mountain regions): The State shall render support with a level of no more than 90% of the value of the projects already ratified by the competent level, but the maximum support level shall not exceed 100 million VND/a village (hamlet). Basing themseh·es on the above-said levels of support for each village (hamlet), the ministries. branches and People's Committees of the provinces and centrally-run cities shall ratify the levels of support for inter-village (hamlet) and inter-commune projects in conformity with their sources of funds allocated annually. b/ Scattered water supply projects: The State shall support poor people and families entitled to social policies as well as households in 1,715 poor communes, high-mountain and island areas. The State shall provide partial support in terms of supplies such as plastic pipes. hand-pumps, cement and rain water-gutters, depending on each type of water supply project. The specific support levels shall be as follows: + Forbore wells of small diameter: The maximum level of the State ·s support is 300,000 VND/household (for high-mountain areas. islands and L715 poor communes. such level shall be 500.000 VND/ household) + For dug wells: The maximum level of the State's support is 100,000 VND/household (for high­ mountain areas, islands and 1,715 poor communes, such level shall be 200,000 VND/household) + For rain water tanks (4rn3): The maximum level of the State ·s support is 30<UJ00 VND/household: for rain water jars. the maximum level of the State's support shall be 100,000 VND/household (for areas facing water shortage). 2.2.2. Project on the treatment of waste from traditional craft villages: Contents of support: The State shall provide partial support in terms of construction materials like cement bricks and sand for groups of waste treatment projects or main conductive canals and facilities. Concrete levels of support: The State shall provide support with a level of no more than 40% of the value of the project already ratified by the competent level, which, however, must not exceed 80 million VND for each village (hamlet). Basing themselves on the above-mentioned support level for each village (hamlet), the ministries. branches and People's Committees of the provinces and centrally-run cities shall ratify the levels of support for inter-village (hamlet) and inter-commune projects so that they are implemented in conformity with their sources of fund allocated annually. 2.2.3. Planning and pre-investment capital: The State shall allocate this capital according to projects and economic-technical feasibility studies already No. 38 (15-10-1999) OFFICIAL GAZETTE 31 ratified by the competent level. For clean water supply projects funded by foreign investors with concrete contents and addresses. the fund shall be allocated according to the ratified projects. B. MANAGEMENT OF THE PROGRAM'S FINANCIAL SOURCES 1. Drawing up cost estimates and allocating funds: Annually, on the basis of the Prime Minister· s Directive(s) on the elaboration of socio-economic development plans and the Finance Ministn · s circulars guiding and assigning checking numbers. on the State budget expenditure estimates. the Ministry of Agriculture and Rural Development (the progra1~1 managing agency) shall allocate the checking numbers to the ministries, branches and localities then send a report thereon to the Finance Ministry and the Ministry of Planning and Investment for ~ sum-up and submission to the National Assembly Standing Committee and the Government for ratification. then notify the spending tasks to the ministries, branches and localities. After recei,'ing notices on the program· s fund. the ministries. branches. and the People's Committees of the provinces and centrally-run cities shall allocate the fund and assign the expenditure estimates to units directly involved in the program in conformity with the program ·s objectiYCs and conlents then send them to the Ministry of Agriculture and Rural Development (the Central Board for Program Management). the Finance Ministry and the Ministry of Planning and Investment. On the basis of the provisions of the Finance Ministry"s Circular No. 1()3/1998/TT-BTC of July 18. 1998 guiding the assignment elaboration, execution and account settlement of the State budget and the current spending regime. the units entitled to the program fund shall draw up the detailed estimates according to the expenditure contents and the State budget contents then send them to the Ministry of Agriculture and Rural Development (the Office of the Central Board for Program Management), the Finance Ministry, the Central State Treasury and the project management board (for funds of the ministries and branches) and to the provincial/municipal Finance­ Pricing Departments, State Treasuries and Agriculture and Rural Development Departments (for program funds under the local management). The Finance Ministry. the provincial/nmnicipal Finance-Pricing Departments shall have to examine the estimated expenditure contents of the units and. if deeming that such estimates arc ,vrong or unsuitable. request the former to make adjustment thereto. The assignment of estimates to the dependent estimate-drafting units must ensure the conformitv ·with the total and specific expenditures, according t~ the assigned expenditure contents. As for the sources of fonding for investment in capital construction. the estimate making shall comply with the current regulations on capital construction im'estrncnt. 2. Allocating fund: a/ For non-business funding sources: At the central level: Basing themselves on the assigned annual estimates, the units directlv involved in the program shall draw up the quarterly e.~penditure estimates. divided for months and according to the expenditure contents, then send them to the higher­ level management agency and the treasury of the locality ,vhcre such units conduct their tra~saction activities. The higher-level management agency shall make a sum-up of the estimates and send it to the Finance Ministry, which shall serve as basis for fund allocation and expenditure control as prescribed. The Finance Ministry shall directly assign the expenditure quotas to the ministries, branches and central-level agencies involved in the program, according to the estimates and the task performance schedule. At the local level: Basing themselves on the assigned budget estimates, the units dircctlv involYcd in the program shall draw up the quarterly e~penditure estimates, divided for months and according to the expenditure contents, then send them to the local program management agency, which shall make a sum-up thereof and send it to the provincial/municipal Finance-Pricing Department and the treasurv of the locality where the units conduct their tra1;saction activities (in cases where the program's fund is allocated through the program management agency): or to the provincial/municipal Finance-Pricing Department. the program management agency and the treasury of the locality where the units conduct their transaction activities (in cases where the fund allocation is made directly to the units involved in the program), which shall serve as basis for the fund allocation according to the estimates and the task performance schedule already ratified by the competent level, and for the expenditure control as prescribed. The Finance Ministry shall grant the quota assignment to the proYincial/municipal Finance­ Pricing Department in order to perform the program ·s tasks which fall under the local responsibilities. bl For capital construction investment sources: At the central level: The Finance Ministry shall transfer capital to the Investment and Dcvel~pment General Department so that the latter shall allocate 32 OFFICIAL GAZETTE No. 38 (15-10-l 999J and make account sctllcment dircctlv ,vith the ministries and central-level agencies according to the current regulations on the capital construction i m est mcnt management. At the local lc,·cl: The Finance Ministry shall authorize the prm incial/municipal Finance-Pricing Departments to transfer capital to the I m·cstmcnt and Dc,cloprnent Departments so that the la!ler shall allocate and make account scttlcmcnt \\ ith the units according to the regulation 011 the capital co11strnctio11 investment management. 3. Inspection and account settlement of expenditures: On the inspection: The Jvlinistry of Agriculture and Rural Development and the Management Board of the National Program on Clean Water and Em iromncntal Hygiene in Rural Areas shall coordinate with the finance agencies in regularly or extraordinarily inspecting the obscnancc of the State ·s policies and regimes on the use of funds at both the central and local levels. On the account settlement: The units that use the fund of the national program on clean water and c11Yironrnental hygiene in rnral areas shall h,ffe to make ((]uartcrly and annual) reports on the use and account settlement of the program ·s fond in strict compliance with the accounting regime set for the administrative and non-business units, issued together with the Finance Minister's Decision No.999/TC-QD-CDKTof November 2, 1996 as well as the regime on account settlement report pro,·ided for in the Finance Minist1y 's Circular No. 103/1998/TI-BTC of July 18. 1998. Ill. ORGANIZATION OF IMPLEMENTATION 1. The units inrn!Yed in the implementation of the program on clean water and erwironrnental hygiene in rnral areas shall have to use the program ·s fund for the right purposes, right objects and in strict compliance with the regime prescribed in this Circular as well as the other current provisions ofla,v: and make periodical (quarter!), annual) reports on the use of fund to the project management agency as well as the finance agency of the same level. 2. The ministries. branches and ccntral-leYcl agencies involved in the program shall h:ne to inspect their subordinate bodies in the obserYance of all regulations 011 financial management and periodically (quarterly and yearly) report to the Ministry of Agriculture and Rural Development and the Finance Ministry on the task performance tempo as well as the sum-up situation of the use of the program·s fund. At the local level: The proYincial/municipal program steering boards shall urge and inspect the units invohed in the program to fully cornph ,vith the regulations 011 financial management and periodically ((]uartcrly and yearly) report to the People ·s Committees or the provinces and centrally-nm cities, the Ministry or Agriculture and Rural De\clopmcnt (the Central Board for Management of the Program on Clean Water and Environmental Hygiene in Rural Areas) and the Finance Ministry on the assigned task performance tempo as well as the sum-up situation of the use of fund for implementation of the program. 3. The Ministry of Agriculture and Rural Development. the Central Board for Management of the Program on Clean Water and Environmental Hygiene in Rural Areas shall have to urge and inspect the ministries. branches and localities i11"oh'Cd in the program in the implementation of all regulations on financial management coordinate with the Finance Ministl) and the Planning and lnvestment Ministry in regularly or extraordinarily examining the results obtained in the implementation ofthe program in terms of its contents and tempo by the mmistries. branches and localities. and periodically ((]uarterly and yearly) report to the Finance Ministry and the Planning and lnvcstment Ministry on the implementation tempo as well as the use or fund for the whole program. t This Circular takes effect as from September I" 1999: the earlier regulations contrary' to this Circular arc all now annulled. In the course of implementation, if any problems arise, the concerned units arc rc(Juested to report them to the Ministry' of Agriculture and Rural De,elopment and the Ministry of Finance for study and appropriate amendments and/or supplements thereto. For the Finance Minister Vice 1l1inister NGUYEN THI KIM NGAN For the Minister o/Agriculture and Rural Development Vice Minister NGUYEN THIEN LUAN