Circular 15/2017/TT-BTC was issued by the Ministry of Finance on February 15, 2017, stipulating in detail the establishment and allocation of the state budget estimates for the national target program on poverty reduction.
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Circular 15 stipulates the preparation, allocation, execution of estimates, and settlement of funds for the Program implemented in accordance with the provisions of the 2015 Law on State Budget, the Law on Public Investment, guiding documents of the Law, and the management mechanism and implementation of national target programs (hereinafter abbreviated as NTPs). Agencies and units allocated and assigned budget estimates to implement the Program are responsible for managing, using, and settling accounts in accordance with the policies stipulated.
- Furthermore, the preparation, assignment, allocation of estimates, payment, and settlement of funds for maintenance and repairs carried out by the commune-level as the investor with community participation; the settlement of support funds for projects supporting production, livelihood diversification, and expanding poverty reduction models are implemented according to legal guidelines.
Additionally, Circular 15 stipulates that when settling operational funds for the implementation of the Program, Ministries, central and local agencies allocated and assigned estimates must simultaneously send the Settlement Report and Settlement Notice to the agency in charge of the NTPs for Sustainable Poverty Reduction for the period 2016-2020, to compile and report the annual program settlement to the Government of Vietnam and the National Assembly for consideration and decision-making.
The procurement of goods, services, maintenance, and repairs must be carried out according to the provisions of the Law on Bidding and guiding documents. For activities and tasks where agencies and units are allocated estimates to sign contracts for service delivery with other agencies and units, the documentary evidence as a basis for payment and settlement must be kept at the agency or unit allocated the estimates and include: Contracts (with detailed estimates approved by the leading agency), acceptance records of the work, liquidation records of the contract, settlement reports by the contracting agency or unit, payment orders or payment slips, and other related documents. The specific spending invoices and documents are retained by the agency directly executing the contract.
- The contracting agency or unit is responsible for implementing the contractual tasks of the Program, directly using the funds according to the current financial expenditure policies, and preparing financial settlement reports of the allocated funds as stipulated to be sent to the contracting agency (not consolidated into the agency or unit's state budget settlement report).
Note that for projects involving family support, support for families is provided through the family representative. The family representative receiving support is the person authorized (in writing) by family members aged 18 and over to represent the family in receiving the support. The supporting agency prepares a Family Support Schedule, clearly stating the name and address of the recipient; the amount of support or the name and type of supported goods; the signature or fingerprint of the recipient as payment and settlement proof.
See details of Circular 15/2017/TT-BTC, effective from April 2, 2017.
-Thao Uyen-
