What documents are included in the dossiers on control and payment/disbursement of budgets for publicly-funded projects in Vietnam?

Pursuant to Article 9 of the Decree 99/2021/ND-CP stipulating the dossiers on control and payment/disbursement of budgets for publicly-funded projects in Vietnam as follows: 

Legal dossiers of mandates or projects (originally sent when transacting with regulatory payment bodies; when there is any change, modification or supplementation)

a) For the planning mandate:

- Annual public investment plan commissioned by competent authorities;

- Decision or written document stating assignment of planning tasks issued by competent authorities, decisions or written documents stating modification (if any);

- Estimate of costs of the planning mandate or estimate of costs of each item in the planning mandate which is approved by competent authorities;

- Decision or written document stating approval of the contractor selection plan of competent authorities as per the regulations of the Law on Bidding;

- Written permit of competent authorities for autonomous implementation that is required if this is the case and it is not available in the decision or written document stating assignment of the planning mandate of competent authorities;

- Contract, contract performance security (where the contract prescribes that the contract term commences from the contractor's provision of contract performance security); appendices to the contract that are required if there is any change in contractual terms and conditions or written document stating assignment of work, or intracorporate full-package contract (in case of self-implementation).

b) For the pre-investment mandate:

- Annual public investment plan commissioned by competent authorities;

- Decision or written document stating assignment of investment preparatory tasks issued by competent authorities (except if these tasks have already been included in the decision on approval of the project or the decision on approval of socio-economic impact assessment reports), decisions or written documents stating adjustments (if any);

- Estimate of costs of the pre-investment mandate or estimate of costs of each item included in the pre-investment mandate which is approved by competent authorities;

- Decision or written document stating approval of the contractor selection plan of competent authorities as per the regulations of the Law on Bidding;

- Written permit of competent authorities for autonomous implementation that is required if this is the case and it is not available in the decision or written document stating assignment of the pre-investment mandate of competent authorities;

- Contract, contract performance security (where the contract prescribes that the contract term commences from the contractor's provision of the bond); appendices to the contract that are required if there is any change in contractual terms and conditions or written document stating assignment of work, or intracorporate full-package contract (in case of self-implementation).

c) For the project implementation mandate:

- Annual public investment plan commissioned by competent authorities;

- Decision on approval of an investment project (or Decision on approval of a technical and economic report on projects subject to only one requirement for preparation of economic-technical reports), issued by a competent authority, and decisions on modification of projects (if any);

- Decision or written document stating approval of the contractor selection plan of competent authorities as per the regulations of the Law on Bidding. Written permit of competent authorities for autonomous implementation that is required if this is the case and it is not available in the investment decision of competent authorities;

- Contract, contract performance security (where the contract prescribes that the contract term commences from the contractor's provision of the contract performance security); appendices to the contract that are required if there is any change in contractual terms and conditions; joint venture or consortium agreement (where joint venture or consortium arrangements are not prescribed in the contract);

- Written document stating assignment of tasks or intracorporate full-package contract that is required in case of self-implementation;

- Competent authority’s written document stating approval of the estimate of costs of jobs, items or works that is required in case where projects are implemented according to the contractor appointment, self-implementation and non-contractual implementation approaches (except the projects required to have economic - technical reports);

- Estimate of costs paid for compensation, support and residential resettlement work approved by competent authorities; estimate of costs paid for compensation, support and residential resettlement approved by competent authorities, and the compensation, support and resettlement plan approved by competent authorities with respect to the compensation, support and residential resettlement mandate;

- Site clearance plan or record of partially or wholly cleared site handover in accordance with the contractual agreement that is required if the construction contract’s scope of work include site clearance.

Advance payment dossier (sent as attached to each request for advance on budget)

a) Payment request (Form No. 04.a/TT);

b) Money transfer record (Form No. 05/TT);

c) Proof of advance payment guarantee (original or certified true copy, whichever is legally accepted) that is required if advance payment guarantee is an obligation stipulated in clause 2 of Article 10 herein.

Payment dossier (sent as an attachment to each payment request for completed quantity)

a) For the quantity completed under a type of contract (e.g. construction contract, project execution contract without building part or component), payment dossier shall include: Payment request (Form No. 04.a/TT), money transfer proof (Form No. 05/TT); written request for recovery of advance (where appropriate, using Form No. 04.b/TT); chart showing completed quantities (Form No. 03.a/TT); chart showing quantities not included in the primary contract that is required where relevant (Form No. 03.c/TT).

b) For the quantity completed without being subject to any contract:

- With respect to compensation, support and residential resettlement, payment dossier shall include: Payment request (Form No. 04.a/TT); money transfer proof (Form No. 05/TT); written request for recovery of advance (where relevant, using Form No. 04.b/TT); chart showing completed compensation, support and residential settlement quantities (Form No. 03.b/TT); home purchase contract and home handover report (in case of purchase of homes for people affected by human migration, site clearance, support and residential resettlement).

- Regarding documentation requirements for compensation, support and residential resettlement, payment dossier shall include: Payment request (Form No. 04.a/TT), money transfer proof (Form No. 05/TT); written request for recovery of advance (where relevant, using Form No. 04.b/TT).

- In other cases where quantities are completed without being subject to any contract, payment dossier shall include: Payment request (Form No. 04.a/TT), money transfer proof (Form No. 05/TT); written request for recovery of advance (where relevant, using Form No. 04.b/TT); chart showing completed quantities (Form No. 03.a/TT); chart showing payment proofs (compiled and taken in charge by investors).

c) Dossier on payment of costs of the construction job of works (including construction of homes used for residents moving to other places due to project site clearance) intended for payment for compensation, support and residential resettlement shall be subject to clause 1 and 2, point a, b, d and dd of clause 3 of this Article.

d) For the completed mandates or projects, if they obtain approval of final accounting from competent state authorities, and costs specified in the approved total settlement amount have not been fully paid, payment dossiers shall comprise: Payment request (Form No. 04.a/TT); decision on final accounting approval; money transfer proof (Form No. 05/TT).

dd) For insurance or audit contracts, inspection, review and final accounting approval fees, payment dossier shall include: Payment request (Form No. 04.a/TT); money transfer proof (Form No. 05/TT).

Documentation requirements of projects classified as part of national target programs

Legal dossier, advance dossier, payment dossier of the project classified as part of the national target program shall be subject to the regulations laid down in clause 1, 2 and 3 of this Article. Especially for small-scale projects developed using uncomplicated techniques, receiving both state financial support and public contributions (i.e. small-scale category-C projects), if they are financed by funds of the national target program under the management of the commune-level People's Committee, legal dossier shall include:

a) Annual public investment plan commissioned by competent authorities;

b) Written document stating approval of the estimate of pre-investment costs that is issued by competent authorities, enclosing the estimate of costs of pre-investment costs (for investment preparation mandates); written document stating approval of construction documents that is issued by commune-level People’s Committees, enclosing construction documents (for project execution mandates);

c) Contract, contract performance security (where the contract prescribes that the contract term commences from the contractor's provision of the bond).

Documentation requirement for withdrawals from deposit accounts of transaction units

Documentation requirement for withdrawals from deposit accounts of transaction units shall be subject to the regulations laid down in clause 1, 2 and 3 of this Article.

Documentation requirement for withdrawals from deposit accounts that regulatory payment bodies do not need to control is money transfer proof (Form No. 05/TT).

Documentation requirement for project fiduciary management

Documentation requirement for project fiduciary management shall include: Entrustment contract and the dossiers specified in clause 1, 2 and 3 of this Article.

Documentation requirements for project management expenses

a) Legal documents (sent all at the beginning of the year; or when there is any change, modification or supplementation):

- Annual public investment plan commissioned by competent authorities;

- Written document stating approval of annual estimate of project management revenues and expenditures (except where the annual cost estimation is not required); cost estimate and written document stating approval of the cost estimate of competent authorities (in case of self-implementation);

- Decision to grant financial autonomy of competent authorities (for units given financial autonomy which is not prescribed in the founding decision); internal spending rules;

- Decision to set up the project management unit or written document prescribing the personnel structure of the project management unit of competent authorities, or written document on approval of personnel requirements of competent authorities;

- Contract between the investor and the contractor (for works to be carried out by signing contracts); project management entrustment contract (for cases in which investors entrust the task of project management to the specialized or regional project management unit in accordance with regulations); appendices to the contract that are needed where there is any change in contractual terms and conditions (if any).

b) Advance or payment dossier (sent on demand for payment of costs of completed quantities) that is needed in case the investor directly manages a project; or the investor entrusts all of project management tasks to the specialized and regional project management unit:

Advance dossier, including: Payment request (Form No. 04.a/TT); money transfer proof (Form No. 05/TT).

Payment dossier, including: Payment request (Form No. 04.a/TT), money transfer proof (Form No. 05/TT); written request for recovery of advance (where relevant, using Form No. 04.b/TT); other relevant documents prescribed in the Government’s regulations on administrative procedures in the scope of state treasury activities that are required to be included in the dossier on payment for regular state budget expenditures from budget accounts of state budget users, dossier on payment for expenditures on implementation of repair, maintenance, reconstruction, upgradation and expansion of facilities.

c) Dossier needed in cases where the investor directly manages multiple projects; the investor partially entrusts the task of project management to the specialized or regional project management unit:

Dossier needed for transferring project management funds from the budget account to the deposit account, including: Payment request (Form No. 04.a/TT); money transfer proof (Form No. 05/TT).

Documents on advance of funds for project management costs from the deposit account (sent on demand for advance payment), including: Payment request (Form No. 04.a/TT); money transfer proof (Form No. 05/TT).

Payment dossier, including: Payment request (Form No. 04.a/TT), money transfer proof (Form No. 05/TT); written request for recovery of advance (where relevant, using Form No. 04.b/TT); chart showing distribution of project management expenses designed for requesting recovery of project management expense advances (Form No. 11/QLDA); other relevant documents prescribed in the Government’s regulations on administrative procedures in the scope of state treasury activities that are required to be included in the dossier on payment for regular state budget expenditures from budget accounts of state budget users; dossier on payment for expenditures on implementation of repair, maintenance, reconstruction, upgradation and expansion of facilities.

Best regards!