What are regulations on final accounts of investments of construction projects financed by public investments in Vietnam?
Hello Lawnet. I would like to find out about regulations on management of construction projects financed by public investments in Vietnam. What are regulations on final accounts of investments of construction projects financed by public investments in Vietnam? Thank you!
Pursuant to Article 9 of the Circular 107/2018/TT-BTC stipulating regulations on final accounts of investments of construction projects financed by public investments in Vietnam as follows:
1. Annual final accounts of investments
The annual final accounts of investments shall be subject to regulations of the Law on State Budget and instructions of the Ministry of Finance in the Circular No. 85/2017/TT-BTC dated August 15, 2017 prescribing the annual final accounts of state budget-funded investments specific to budgetary years).
2. Final accounts of investments in completed projects
The final accounts of investments in completed projects shall follow instructions of the Ministry of Finance in the Circular No. 09/2016/TT-BTC dated January 18, 2016 providing instructions on the final accounts of costs of completed projects covered by the state budget funds and the Circular No. 64/2018/TT-BTC dated July 30, 2018 amending and supplementing certain Articles of the Circular No. 09/2016/TT-BTC dated January 18, 2016 providing instructions on the final accounts of costs of completed projects financed by the state budget funds.
Above are regulations on final accounts of investments of construction projects financed by public investments in Vietnam.
Best regards!
