Types of reports on implementation and settlement of public investment in Vietnam

Types of reports on implementation and settlement of public investment in Vietnam
Đức Thảo

On February 18, 2021, the Ministry of Finance of Vietnam issued Circular 15/2021/TT-BTC on policies and models of reports on implementation and settlement of public investment.

According to this Circular, the types of reports on implementation and settlement of public investment in Vietnam include:

1. Periodic reports in Vietnam

- Reports serving consolidation of information on implementation and settlement of medium-term and annual public investment,

- Reports produced in a definite frequency, and consisting of monthly reports, annual reports, mid-term reports on medium-term investment, full-term reports on medium-term investment:

+ Practical accrued settlement of public investment of 3 months in April report shall be settlement results of the first quarter of planning year. 

+ Practical accrued settlement of public investment of 6 months in July report shall be settlement results of the second quarter of planning year.  

+ Practical accrued settlement of public investment of 9 months in October report shall be settlement results of the third quarter of planning year.  

+ Practical accrued settlement of public investment of 12 months in the following January report shall be settlement results of the fourth quarter of planning year.  

2. Specialized reports and irregular reports in Vietnam

- Reports serving management demand of competent authority, containing information on specific topic or irregular issues relating to implementation and settlement of medium-term and annual public investment.

- Reports produced one or multiple times in a definite period of time.

Vietnam's Circular 15/2021/TT-BTC takes effect from April 5, 2021.

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