Thông tư 23/2022/TT-BTC của Bộ Tài Chính về việc hướng dẫn quản lý tài chính Nhà nước đối với nguồn viện trợ không hoàn lại của nước ngoài thuộc nguồn thu ngân sách Nhà nước

CIRCULAR

GUIDING STATE FINANCIAL MANAGEMENT OF NON-REFUNDABLE FINANCIAL ASSISTANCE GRANT OF FOREGN COUNTRIES RECORDED AS STATE BUDGET REVENUE

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Law on Public Investment dated June 13, 2019;

Pursuant to Law on Management and Use of Public Property dated June 21, 2017;

Pursuant to Decree No.163/2016/ND-CP dated December 21, 2016 of Government elaborating Law on State Budget;

Pursuant to Decree No. 40/2020/ND-CP dated April 6, 2020 of the Government on elaborating to Law on Public Investment;

Pursuant to Decree No. 151/2015/ND-CP dated December 26, 2017 of Government elaborating Law on Management and Use of Public Property;

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Pursuant to Decree No. 80/2020/ND-CP dated July 8, 2020 of the Government on management and use of non-refundable financial assistance outside of official development assistance given to Vietnam by foreign agencies, organizations, and individuals;

Pursuant to Decree No. 50/2020/ND-CP dated April 20, 2020 of the Government on receipt, management, and use of international emergency assistance for rescue and disaster recovery;

Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures relating to State Treasury;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Finance;

At request of the Director of Department of Debt Management and External Finance;

The Minister of Finance promulgates Circular guiding state financial management of non-refundable financial assistance grant of foreign countries recorded as state budget revenue.

Chapter I.

GENERAL PROVISIONS

Article 1. Scope

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a) Assistance for central government budget or provincial government budget.

b) Independent assistance or assistance accompanied by loans for programs, projects within expenditure task of central government budget (including target payment from central government budget to provincial government budget), or direct assistance for programs, projects within expenditure task of provincial government budget.

c) Non-project assistance for aiding the performance of expenditure task of central government budget, including target payment to provincial government budget, or directly aiding the performance of expenditure task of provincial government budget.

2. Expenses made by sponsors that lack sufficient documents and certificates for state budget accounting and local accounting are not regulated by this Circular.

Article 2. Regulated entities

1. Presiding authorities, heads of programs, projects, and non-projects, and agencies receiving assistance grant recorded as state budget revenue.

2. Financial authorities, including: Ministry of Finance (Department of Debt Management and External Finance, State Treasury, General Department of Customs), Departments of Finance of provinces and central-affiliated cities.

3. Financial institutions where owners of the assistance grant, owners of programs and projects open accounts to receive assistance grant.

4. Agencies, entities, organizations, and individuals related to the management and implementation of assistance grant.

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1. All assistance grants must be classified, managed, monitored, and accounted for depending on sponsorship methods (program, project, or non-project grant); nature of state budget expenditure (recurrent expenditure, investment expenditure, or other state budget expenditure), methods of organizing implementation (the foreign parties sponsor directly or authorize an organization to implement or owners of programs, projects in Vietnam implement).

2. Non-refundable assistance grants recorded as state budget revenue shall be promptly and adequately accounted, estimated, and finalized in accordance with state budget expenditure and revenue finalization and expenditure finalization of programs, projects, and assistance grant.

3. Presiding authorities are responsible for producing state budget expenditure and revenue estimates within their implementation capacity in the year to receive, implement, account, and finalize state budget revenue and expenditure for assistance grants under this Circular; promptly proposing additional estimates in case of irregular assistance grant revenue and/or expenditure demand; receiving assistance grant only when necessary and capable of using it reasonably.

4. End-of-year handling of assistance grant revenue and expenditure estimates shall conform to regulations and law on state budget management.

5. All monetary assistance grant under direct management of owners of programs and projects in Vietnam shall:

a) be transferred to separate accounts opened at the State Treasury or financial institutions upon receipt; be monitored, accounted, and finalized separately for each assistance grant.

b) be transferred to personal, hired, lent, or shared accounts of individuals, agencies, or entities upon receipt. Do not open accounts overseas to receive assistance grant unless otherwise required by the law of the sponsoring party and prescribed under Agreement/Convention on assistance.

6. Expenditure of monetary assistance grant implemented by owners of programs, projects in Vietnam must be controlled in accordance with regulations on state budget expenditure control.

7. The accounting into state budget shall be implemented on the basis of propositions of owners of programs, projects, and non-projects, estimates assigned by the authorities, and payment instruments as per the law.

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Article 4. Tasks and powers of financial authorities and financial institutions

1. Ministry of Finance shall

a) Guide financial management policies for assistance.

b) Inspect and supervise the implementation of regulations on state management for the management and use of assistance of central government budget.

c) Appraise annual assistance grant revenue and expenditure statements of the central government budget.

2. Department of Finance shall

b) Inspect and supervise the implementation of regulations on state management for the management and use of assistance grant of local government budget.

b) Appraise annual assistance grant revenue and expenditure statements of the provincial government budget.

c) Produce reports in accordance with regulations and law and this Circular.

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a) Open accounts to allow agencies and entities to receive assistance grant.

b) Monitor assistance grants transferred to accounts of owners of programs and projects, control expenditure, disbursement, statement, record state budget revenue and expenditure for assistance grant sources.

c) Produce reports in accordance with regulations and law and this Circular. In case assistance is granted following domestic financial mechanisms, reports shall be produced and submitted in accordance with Circular No. 15/2021/TT-BTC dated February 18, 2021 of the Ministry of Finance.

4. Customs authority shall

a) Conduct inspection and grant customs clearance for aid goods.

b) Produce reports in accordance with regulations and law.

5. Commercial institutions where owners of programs, projects open accounts to receive assistance grant shall

Disburse the assistance grant, provide information, and produce in accordance with regulations and law and this Circular.

Article 5. Tasks and powers of presiding authorities

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2. Produce and integrate financial plans for foreign assistance grant of affiliated entities with annual state budget estimates; assign affiliated entities state budget estimates of assistance grant.

3. Appraise and approve annual finalization of foreign assistance grant recorded as state budget produced by subordinate entities utilizing state budget; consolidate annual finalization reports on state budget capital for the assistance grant as per the law.

4. Appraise, approve, or request competent authorities to approve finalization of completed programs, projects, assistance grant in accordance with regulations and law on finalization of programs, projects, assistance grant; organize management and accounting of assets created by the assistance grant, programs, and projects.

5. Produce reports on financial management of assistance grant, projects, and programs in accordance with the laws and this Circular, and assume responsibilities for accuracy in these reports.

6. Submit copies of decisions approving assistance programs, projects, non-projects, assistance agreements/conventions to the Ministry of Finance for assistance grant recorded as central government budget revenue or to the Department of Finance for assistance grant recorded as provincial government budget revenue within 10 days from the date on which these documents are promulgated.

Article 6. Responsibilities of owners of assistance grant, assistance programs, projects

1. Comply with regulations on financial management in accordance with this Circular.

2. Assume legal responsibilities for receiving assistance grants, implementing assistance programs, projects, non-projects, assistance agreements, conventions, decisions approving assistance grants or decisions approving assistance programs, projects, non-projects of competent authorities.

3. Develop assistance grant expenditure and revenue estimates on a yearly, 3-yearly, and 5-yearly basis and request presiding authorities to consolidate and implement assistance grant expenditure and revenue estimates assigned by competent authorities.

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5. Submit reports on receipt, management, and use of assistance grant to the presiding authorities in an adequate manner.

6. Send reports and documents to the State Treasury and transaction location to account for state budget revenue, expenditure for received and used assistance grant. Produce annual reports on assistance grant finalization, reports on assistance grant finalization, reports on finalization of completed programs, projects, non-projects and submit to competent authorities for approval in accordance with finalization of state budget and finalization of programs, projects, and non-projects.

7. Organize management of asses received and/or created from assistance programs, projects; account assets at receiving entities as per the law.

Chapter II.

SPECIFIC PROVISIONS

Section 1. STATE BUDGET REVENUE AND EXPENDITURE PLANS, FINANCIAL PLANS OF ASSISTANCE GRANT AND ESTIMATES OF ASSISTANCE

Article 7. Revenue and expenditure plans for state budget derived from assistance grants for each program, project, non-project

1. Revenue and expenditure plans for state budget derived from assistance grants for each program, project, non-project is a part of revenue and expenditure plans for state budget, including: Budget financial plans for 5 years, 3 years, and annual state budget revenue and expenditure estimates.

2. Schedules, procedures for producing and approving 5-year, 3-year state budget revenue and expenditure plans derived from assistance grant shall conform to the Law on State Budget and guiding documents.

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1. On an annual basis, owners of programs, projects (other than owners of programs, projects which are state-owned enterprises) shall produce financial plans for assistance grants for programs, projects, non-projects approved by competent authorities and organize implementation in the plan year.

2. Plans shall be prepared on the basis of assistance agreements, decisions approving assistance grants, or decisions approving programs, projects utilizing assistance grant of competent authorities.

3. Financial plans consist of:

a) Methods of implementing assistance grant or implementing assistance programs, projects, non-projects.

b) Plans for capital withdrawal, methods of withdrawing capital from sponsors.

c) Plans for using assistance grants and accounting state budget.

4. Financial plans for assistance grant shall be developed together with annual state budget revenue and expenditure estimate and submitted to presiding authorities and later Ministry of Finance (via Department of Debt Management and External Finance) for assistance grant recorded as central government budget, Department of Finance for assistance grant recorded as provincial government budget in order to cooperate in managing assistance grant, programs, projects, non-projects utilizing assistance grant which have not been accounted and finalized in state budget.

Article 9. Annual state budget revenue and expenditure estimates derived from assistance grant

1. Proposed details in estimates produced by presiding authorities:

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b) For programs, projects, assistance grants that last multiple years, specify total assistance grant approved, accumulated assistance grant expected to be implemented until the beginning of the year of estimates, implementation progress of programs, projects, and assistance grant in the year of estimates.

c) Estimate sources and structures including recurrent expenditure, public investment expenditure, capital investment for enterprises, economic organizations, or other expenditure; separate by expenditure tasks of central government budgets (including additional targeted expenditure for provincial government budgets), expenditure tasks of provincial government budgets from assistance grant.

d) Assessment of estimate implementation capacity: provide detail explanation for each assistance grant, program, project; total approved assistance grant, cumulative disbursed capital until the beginning of estimate period, undisbursed capital, expected activities and expenditure to be spent in estimate period; assess implementation results of assigned estimates of the last 2 years for programs, projects with more than 2 years of implementation period up to the year of estimates; assess expected progress of programs and projects in the year of estimates.

2. Estimate consolidating authorities:

a) Regarding assistance grant recorded as central government budget revenue, presiding authorities shall send estimates to Ministry of Planning and Investment for investment expenditure, Ministry of Finance for recurrent expenditure and other expenditure (if any) in order to integrate in central revenue and expenditure estimate as per the law, and report to competent authorities.

b) Regarding assistance grant recorded as provincial government budget revenue, presiding authorities shall send estimates to Department of Planning and Investment for investment expenditure, Department of Finance for remaining expenditure for integration in provincial revenue and expenditure estimate.

3. As soon as annual state budget expenditure estimates are assigned by competent authorities, ministries, ministerial agencies, Governmental agencies, other central authorities, and People’s Committees of provinces must assign budget estimates to affiliated authorities while staying within the total expenditure estimate assigned by competent authorities, send the estimates to Ministry of Finance (for recurrent expenditure capital) and Ministry of Planning and Investment (for investment expenditure capital) for assistance grant within expenditure tasks of central government budget; send estimates to Department of Finance (for recurrent expenditure assistance) and Department of Planning and Investment (for investment expenditure assistance) for assistance grant within expenditure tasks of provincial government budget before December 31 each year.

4. Assistance grant that occurs after the estimates have been presented, based on state budget expenditure capacity, presiding authorities shall produce additional estimates and send to financial authorities for consolidation and presentation in accordance with state budget laws in order to serve as the basis for accounting and finalization of state budget expenditure and revenue.

5. The proposition for revision, addition to state budget expenditure and revenue estimates must ensure implementation capacity of program, project, non-project owners.

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Article 10. Cancellation of estimates or change of funding sources

1. Cancel estimates which have not been used and/or identified in terms of specific expenditure tasks at the end of amendment period of state budget finalization.

2. Estimates of assistance grant whose specific expenditure tasks have been identified and which have been organized for implementation but have not been complete within the year of estimates are eligible for change of funding sources in accordance with state budget laws.

The Ministry of Finance shall verify estimates whose funding sources are changed for central government budget expenditure estimates, Department of Finance shall verify estimates whose funding sources are changed for provincial government budget expenditure estimates to serve as the basis for estimation, appraisal, and finalization of state budget expenditure estimates.

Section 2. FINANCIAL MANAGEMENT OF ASSISTANCE GRANT

Article 11. Assistant grant in form state budget assistance

1. Disbursement and settlement of assistance grant in form of state budget assistance

a) Based on assistance agreements and conventions, the Ministry of Finance shall cooperate with sponsors in disbursing assistance grant to state budget and transferring foreign currency to the Centralized foreign currency fund of the state budget.

b) Regarding assistance grant serving target state budget assistance, based on approved state budget expenditure and revenue estimates, decisions on approval of programs, projects and progress of programs and projects, owners of programs and projects shall withdraw from the State Treasury in accordance with regulations and laws on state budget expenditure management as soon as the assistance grant is disbursed to the state budget in accordance with Point a of this Clause when they are permitted by the authorities to utilize the assistance grant for specific programs and/or projects.

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a) Record revenue of state budget: Based on proof of transfer of sponsoring parties and notice of financial authority, State Treasury shall record state budget revenue in VND.

b) Record expenditure of state budget: Expenditure and recording thereof as state budget expenditure shall conform to regulations and law on state budget.

Article 12. Assistance grant for programs, projects, and non-projects implemented by Vietnamese program owners, project owners

1. Open accounts to receive assistance grant

Based on assistance agreement and decisions approving programs, projects, and assistance, owners of programs, projects, and non-projects shall open accounts at State Treasury or commercial banks to receive assistance grant in accordance with Clause 5 Article 3 hereof. Within 15 days from the date of account opening, report to Ministry of Finance in case of revenue of central government budget or Departments of Finance in case of revenue of provincial government budget and send information on receiving accounts to State Treasury.

2. Expense review, disbursement, and recording of assistance grant

a) Expense review

Owners of programs, projects, and non-projects shall review expenses at State Treasury where registration is performed for each expense is made from the assistance grant in accordance with regulations on state budget management. Expense review procedures shall conform to regulations and law on administrative procedures in State Treasury.

b) Disbursement

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Regarding expenses made from assistance grant whose expense review is not confirmed by the State Treasury, owners of programs, projects, and non-projects must return the amount to the receiving account.

c) Recording of assistance grant as state budget

On a monthly or case-by-case basis, State Treasury shall record expense and revenue of central or provincial government budget depending on state budget management level of entities receiving the assistance grant based on expense review, and expense, revenue record of owners of programs and projects in accordance with regulations of the Government on administrative procedures in State Treasury.

In case presiding authorities of ODA grant are provincial People’s Committees, record revenue of central government budget assistance and record expense of central government budget in order to perform target transfer to provincial government budget. Record revenue of provincial government budget originating from target transfer from central government budget and record expenses for programs and projects.

d) Regarding assistance grant that has been transferred to accounts at financial banks but has not been withdrawn or recorded as revenue or expense of State Treasury, within 5 working days from the date on which disbursed amount of the sponsoring parties, owners of programs and projects are responsible for submitting notice and proof of credit to State Treasury and Ministry of Finance (Department of Debt Management and External Finance) in case of assistance grant recorded as revenue of central government budget or Departments of Finance in case of assistance grant recorded as revenue of provincial government budget to allow the State Treasury to monitor amount of assistance grant received by owners of programs, projects and financial authorities to keep track. Owners of programs and projects must also inform presiding authorities for management of received assistance grant.

State Treasury shall not perform expense review for programs and projects should owners of such programs or projects fail to inform the State Treasury upon receiving the assistance grant.

dd) On a monthly basis, commercial banks where owners of programs, projects utilizing assistance grant recorded as state budget revenue open account must send bank statements to the owners and State Treasury.

3. In case owners of programs, projects are state-owned enterprises, record as follows:

a) Regarding wholly state-owned enterprises which are eligible for receiving assistance grant in accordance with Law on State Budget, Law No. 69/2014/QH13 of the National Assembly and relevant law provisions, based on decisions of competent authorities allowing the increase of charter capital of enterprises, assistance grant shall be recorded as state budget revenue and recorded as state budget expenses on increasing state capital in the enterprises.

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b) Regarding other expenses eligible to be made as per the law, they shall be recorded as state budget revenue and state budget expenses in accordance with regulations and law on state budget.

Article 13. Assistance provided in form of commodities, exhibits, services including assistance grant implemented by sponsoring parties in Vietnam in form of turnkey assistance

1. Recording of budget shall be carried out in accordance with Clause 4 Article 24 of Decree No. 80/2020/ND-CP dated July 8, 2020 of the Government, Clause 3 Article 90 of Decree No. 114/2021/ND-CP dated December 16, 2021 of the Government, and Clause 1 Article 21 of Decree No. 50/2020/ND-CP dated April 20, 2020 of the Government based on assistance agreements, decisions approving receipt of assistance grant, documents on goods whose ownership is transferred to Vietnamese parties including bill of lading, invoices, record of delivery, and other relevant documents as per the law and assistance agreements.

2. Regarding assistance in form of commodities, goods, and services implemented or entrusted to entities other than owners of programs, projects, non-projects in Vietnam by foreign parties and turn-key assistance, presiding authorities are responsible for verifying value of the commodities, goods, and services provided by the foreign parties.

Section 3. RECORDED EXCHANGE RATE, ADJUSTMENT TO RECORDED REVENUE AND EXPENSES, AND SPENDING LIMITS

Article 14. Recorded exchange rate of state budget

1. Regarding monetary assistance grant for programs and projects, adopt exchange rate mentioned under Article 78 of Decree No. 114/2021/ND-CP.

2. Regarding assistance in form of commodities, goods, and services, adopt recorded exchange rate of state budget publicized by Ministry of Finance (State Treasury) at the time of recording the assistance.

Article 15. Adjustment to recorded revenue and expenditure of state budget

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1. Revenues and expenditure that have not been finalized in state budget shall be adjusted in the recording year.

2. Revenues and expenditure that have been finalized in state budget shall be adjusted in the current year.

Article 16. Spending limits

1. Spending limits of counterpart funding sources: conform to regulations and law on state budget expenditure management.

2. Spending limits of assistance grant funding sources:

a) Conform to spending limits specified by sponsoring parties or regulated under international agreements and treaties.

b) Regarding specific expenses that are not specified by sponsoring parties or regulated by international agreements and treaties and regulations and law on spending limits, presiding authorities shall develop spending limits, obtain consensus of sponsoring parties and agree with Ministry of Finance in order to implement.

c) For expenses not mentioned under Points a and b Clause 2 of this Article, conform to Vietnam’s spending limits.

Section 4. ASSET MANAGEMENT

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1. Management, use, and handling of assets created by assistance grant (other than assets under Clause 2 of this Article) shall conform to regulations and law on management and use of public properties.

a) Presiding authorities and owners of programs, projects, and non-projects are responsible for recording state budget, managing, using assets of programs, projects, and non projects during implementation of the programs, projects, non-projects in accordance with regulations and law on public properties.

b) Once programs and projects are ended, presiding authorities shall direct owners of programs, projects, and non-projects to transfer assets to entities utilizing, operating assets in accordance with Assistance Agreements/Conventions, documents of programs and projects approved by competent authorities and relevant law provisions.

c) Handling of assets created by assistance grant of programs, projects, and non-projects shall conform to regulations and law on management and use on public properties.

d) Agencies receiving assets are responsible for recording in state budget, managing and public properties for the right purposes, and receiving assets as per the law.

2. Regarding assets created by assistance grant financed by state budget in accordance with Point b Clause 1 Article 36 or Point b Clause 1 Article 38 of the Law on State Budget and Law No. 69/2014/QH13 dated November 26, 2014, the management and use shall conform to regulations and law on management and use of state capital in production and business in enterprises, regulations and law on management and use of public properties and relevant law provisions.

3. Regarding assets created by assistance in form of commodities and goods procured and provided for Vietnamese parties by sponsoring parties or implemented by foreign parties in Vietnam and transferred to Vietnamese parties, receiving entities shall cooperate with State Treasury in recording expenditure and revenues of state budget and recording the increase of assets as per the law.

Section 5. FINALIZATION AND AUDIT

Article 18. Finalization of state budget assistance grant and finalization of programs, projects utilizing assistance grant

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a) State budget revenue, expenditure estimates are decided by competent authorities.

b) Ministry of Finance shall prepare statement within state budget estimate, which is granted according figures recorded by State Treasury on the basis of records of appraisal/approval of budget finalization with presiding authorities.

c) Unused estimates shall be terminated at the end of revision period of state budget estimates, other than those permitted by competent authorities to be carried forward.

d) Presiding authorities are responsible for finalizing expenditure for subordinate entities utilizing state budget in accordance with regulations and law on state budget.

2. Finalization of programs, projects utilizing assistance grant shall conform to regulations and law on finalization of expenditure of programs, projects, and non-projects.

3. Finalization of finished projects shall conform to Circular No. 10/2020/TT-BTC dated February 20, 2020 of Ministry of Finance.

Article 19. Audit

1. Audit of assistance grant projects shall be carried out in accordance with assistance agreements and Vietnam’s laws.

2. In case of independent audit: Project owners are responsible for submitting or requesting sponsors to submit annual independent audit reports or ad-hoc audit reports to presiding authorities and equivalent financial authorities in order to serve finalization and settlement of assistance grant of projects.

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Article 20. Reports on assistance grant receipt of presiding authorities

1. Types of reports:

a) Reports on receipt and use of assistance grant in form of money on a monthly, 6-monthly, annual basis.

b) Reports on receipt and use of assistance grant in form of commodities and services on a monthly, 6-monthly, annual basis.

c) Reports on recording of revenue and expenditure of assistance grant on a monthly, 6-monthly, annual basis.

2. Contents of report:

a) Reports on receipt and use of assistance grant in form of money depend on the programs, projects, non-projects, and funding sources. The reports include: Opening balance of accounts receiving assistance grant; assistance grant received; assistance grant used, closing balance of accounts receiving assistance grant.

b) Reports on receipt and use of assistance grant in form of commodities and services depend on each grant in form of commodities, services and funding sources. The reports include: quantity, type, and value of commodities and services allowed; quantity, type, value of commodities and services received; value of commodities and services not received.

c) Reports on recording of assistance grant revenue and expenditure depend on each program, project, non-project, and funding source. The reports include: amount of assistance grant recorded as state budget revenue and state budget expenditure, amount of assistance grant used but not recorded as state budget revenue and state budget expenditure.

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4. Entities receiving reports:

a) Ministry of Finance in case of assistance grant recorded as revenue of central government budget.

b) Departments of Finance in case of assistance grant recorded as revenue of local government budget.

5. Report data collection time:

a) Monthly reports: Data shall be collected from the first day to the last day of the reporting month.

b) 6-monthly reports: Data shall be collected from January 1 to June 30 of the reporting period for reports on the first half of the year. Data shall be collected from July 1 to December 31 of the reporting period for reports on the second half of the year.

c) Annual reports: Data shall be collected from January 1 of the reporting year to January 31 of the following year.

6. Report deadline:

a) Monthly reports must be submitted by the 10^thof the following month.

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7. Report forms: Forms No. 1, 2, and 3 Appendix 1 attached hereto.

8. Submission methods: Presiding authorities shall submit reports online via information system of Ministry of Finance. In case such system is not available, presiding authorities shall submit reports physically (in person/via postal service) or electronically (via document and coordination system/taichinhdoingoai@mof.gov.vn).

Regarding assistance recorded as local government budget revenue (in case authorities have not submitted electronic reports), reports shall be produce and submitted physically or via postal service.

Article 21. Reports of Departments of Finance, State Treasury

1. Departments of Finance shall submit 6-monthly and annual reports on receipt and use of assistance grant within local government budget to Ministry of Finance.

a) Contents of reports for each funding source (assistance grant originating from ODA and assistance grant not originating from ODA) include: Assistance grant received, assistance grant used; amount recorded as revenue and expenditure in local government budget.

b) Data collection time and deadline for submission:

6-monthly reports must be submitted by August 10 for reports of the first half of the year and February 15 of the following year for reports of the second half of the year; annual reports must be submitted by March 10 of the following year.

c) Report forms: Form No. 1 under Appendix 2 attached hereto.

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2. State Treasury shall submit monthly, 6-monthly, and annual reports to Ministry of Finance in case of assistance grant recorded as revenue of central government budget; Departments of Finance shall submit monthly, 6-monthly, and annual reports to Ministry of Finance in case of assistance grant recorded as revenue of local government budget as follows:

a) Name of report: Report on recording of state budget revenue, expenditure.

b) Contents of reports on expenditure review and recording of government budget revenue and expenditure of programs, projects, and non-projects include: Opening balance of receiving accounts, value of assistance grant received, value of spending review, value of recorded state budget revenue and expenditure.

c) Data collection time and deadline for submission:

Monthly reports cover the 1^st to the final day of a month and must be submitted by the 5^th of the following month; 6-monthly reports for the first half of the year cover from January 1 to June 30 and must be submitted by July 15; 6-monthly reports for the second half of the year cover from July 1 to December 31 and must be submitted by February 15, of the following year; annual reports cover from January 1 to January 31 of the following year and must be submitted by February 28 of the following year.

d) Report forms: Form No. 2 under Appendix 2 attached hereto.

dd) Submission methods:

Regarding assistance grant recorded as central government budget revenue, State Treasury shall submit reports online via information system of Ministry of Finance. In case such system is not available, entities producing reports shall submit reports physically (in person/via postal service) or electronically (via document and coordination system/taichinhdoingoai@mof.gov.vn).

Regarding assistance recorded as local government budget revenue, local State Treasury (which have not submitted electronic reports), reports shall be produce and submitted physically or via postal service.

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On a monthly basis, before the 5th of the following month, commercial banks where project owners open accounts to receive assistance grant shall produce reports on receipt and spending of state budget made via the accounts in the month and submit to Ministry of Finance (Department of Debt Management and External Finance) for assistance grants to be made to central government budget, to Departments of Finance for assistance grants to be made to provincial government budget.

1. Name: Monthly report on revenue and expenditure of state budget via accounts for receiving assistance grant.

2. Report contents: opening assistance grant balance, additional assistance grant balance, reduced assistance grant, closing assistance grant balance for each account receiving assistance grant; balance in received currency and converted to USD, VND using exchange rate of commercial banks at the end of reporting period.

3. Monthly reports cover the first day of the month to the last day of the month and must be submitted by the 5^th of the following month.

4. Report form: Appendix 3 attached hereto.

5. Submission methods: Reports shall be submitted by attaching to Official Dispatches and electronic files.

6. Commercial banks that fail to report information on state budget expenditure and revenue in accordance with this Circular and relevant law provisions and fail to rectify within 30 days from the date on which they obtain formal complaint of Ministry of Finance in case of assistance grant within expenditure tasks of central government budget or Departments of Finance in case of assistance grant within expenditure tasks of provincial government budget are not eligible for acting as financial institutions serving projects utilizing assistance grant.

Chapter III.

IMPLEMENTATION

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1. This Circular comes into force from May 20, 2022 and replaces Circular No. 225/2010/TT-BTC dated December 21, 2010 of Ministry of Finance.

2. Annul Circular No. 109/2007/TT-BTC dated September 10, 2007 of Ministry of Finance.

3. If the legislative documents extracted in this Circular are approved for amendments or superseded by other legislative document, the new documents will apply.

Article 24. Transition clauses

1. ODA assistance grants approved before the effective date of Decree No. 114/2021/ND-CP of the Government dated December 16, 2021 and assistance grant other than ODA provided for Vietnam by foreign agencies, authorities, individuals which are approved before the effective date of Decree No. 80/2020/ND-CP of the Government (dated September 17, 2020), continue to comply with Circular No. 225/2010/TT-BTC dated December 31, 2020 until the assistance grant depletes as stated in approval decisions of competent authorities. Extension to assistance grant implementation period shall cause financial management to be implemented in a manner adhering to applicable laws at the time of adjusting programs, projects.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry for consideration./.

PP. MINISTER
DEPUTY MINISTER





Tran Xuan Ha

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