Allocation, management, utilization, and settlement of agricultural promotion costs in Vietnam
What are regulations on allocation, management, utilization, and settlement of agricultural promotion costs in Vietnam? Thank you!
Allocation, management, utilization, and settlement of agricultural promotion costs in Vietnam - image from internet
According to Article 12 of Circular 75/2019/TT-BTC (effective from January 1, 2020), the allocation, management, utilization, and settlement of agricultural promotion costs are regulated as follows:
1. For central agricultural promotion funds:
Based on the assigned budget and the regulations on the management of central agricultural promotion programs, projects, and regular agricultural promotion tasks, the Ministry of Agriculture and Rural Development allocates and assigns the central agricultural promotion budget to its subordinate units. They send it to the Ministry of Finance for inspection according to the current regulations, and also send it to the State Treasury for implementation. The subordinate units of the Ministry of Agriculture and Rural Development directly carry out the assigned tasks or procure according to the provisions of Decree 32/2019/ND-CP dated April 10, 2019, of the Government, which regulates the assignment of tasks, procurement, or bidding for the provision of products and public services using the state budget from regular expenditure funds (Decree 32/2019/ND-CP of the Government).
2. For local agricultural promotion funds:
Based on the assigned budget, the People's Committees at various levels or authorized state management agencies for local agricultural promotion (Department of Agriculture and Rural Development, other relevant agencies) allocate and assign the local agricultural promotion budget in detail to specific units and activities. They send it to the corresponding financial authority for inspection according to the current regulations, and also send it to the State Treasury for implementation. The directly assigned units carry out the tasks or procure according to the provisions of Decree 32/2019/ND-CP of the Government.
3. Based on the budget estimate of the authorized units, the units submit documents and vouchers to the State Treasury where the transactions take place for financial control.
The State Treasury performs control and payment of expenses for agricultural projects and tasks according to the regulations stated in Circular 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the control and payment regime for state budget expenditures through the State Treasury, as well as Circular 39/2016/TT-BTC dated March 1, 2016, of the Ministry of Finance, which amends and supplements certain provisions of Circular 161/2012/TT-BTC and related documents (if any).
4. The units directly using agricultural promotion funds are responsible for accounting, management, utilization, and settlement of funds for implementing agricultural projects and tasks according to the provisions of Decree 32/2019/ND-CP and this Circular, as well as other related documents.
For projects and tasks implemented by units through contracts with the competent authorities, the basis for settlement and finalization is the contract, which is accompanied by the approved detailed budget estimate, acceptance minutes, contract liquidation, disbursement authorization or payment vouchers, and other relevant documents as required by the Ministry of Agriculture and Rural Development. The units directly implementing the projects are responsible for keeping the vouchers, implementation contracts, acceptance minutes, and contract liquidation records.
5. The units directly using agricultural promotion funds must settle with the Ministry of Agriculture and Rural Development or the authorized agency (for central agricultural promotion funds) and settle with the state management agency for agricultural promotion at the local level (for local agricultural promotion funds).
The Ministry of Agriculture and Rural Development, the state management agency for agricultural promotion at the local level (Department of Agriculture and Rural Development, other relevant agencies) submit the annual settlement to the corresponding financial authority for evaluation. The sequence of preparation, reporting forms, submission and approval deadlines for settlement reports are regulated by Circular 137/2017/TT-BTC dated December 25, 2017, of the Ministry of Finance, which governs the evaluation, assessment, notification, and consolidation of annual settlements.
Best regards!
