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Circular No. 46/2010/TT-BTC dated April 8,2010 of the Ministry of Finance providing for the management, payment and finalization of capital invested in projects to build socio-economic infrastructure
27/04/2011
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THE MINISTRY OF FINANCE

 

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness

No.: 46/2010/TT-BTC

Hanoi, April 08, 2010

 

CIRCULAR

 

PROVIDING FOR THE MANAGEMENT, PAYMENT AND FINALIZATION OF CAPITAL INVESTED IN PROJECTS TO BUILD SOCIO­ECONOMIC INFRASTRUCTURE WORKS IN POOR DISTRICTS UNDER THE GOVERNMENT'S RESOLUTION NO. 30A/2008/NQ-CP OF DECEMBER 27, 2008, ON THE PROGRAM TO SUPPORT QUICK AND SUSTAINABLE POVERTY REDUCTION FOR 61 POOR DISTRICTS

 

THE MINISTRY OF FINANCE

 

Pursuant to the Government's Decree No. 60/ 2003/ND-CP of June 6, 2003, detailing and guiding the Law on the State Budget;

Pursuant to the Government's Decree No. 52/ 1999/ND-CP of July 8, 1999, promulgating the Regulation on investment and construction management, and Decrees No. 12/2000/ND-CP of May 5, 2000, and No. 07/2003/ND-CP of January 30, 2003, amending and supplementing a number of articles of the Regulation on investment and construction management promulgated together with Decree No. 52/1999/ ND-CP of July 8, 1999;

Pursuant to the Government's Decree No. 12/ 2009/ND-CP of February 12, 2009, on management of work construction investment projects, and Decree No. 83/2009/ND-CP of October 15, 2009, amending and supplementing a number of articles of Decree No. 12/2009/ND-CP of February 12. 2009;

Pursuant to the Government's Decree No. 99/ 2007/ND-CP of June 13, 2007, on management of work construction investment expenses, and Decree No. 03/2008/ND-CP of January 7, 2008, amending and supplementing a number of articles of Decree No. 99/2007/ND-CP of June 13, 2007;

Pursuant to the Government's Resolution No. 30a/2008/NQ-CP of December 27, 2008, on the program to support quick and sustainable poverty reduction for 61 poor districts (below referred to as Resolution No. 30a/2008/NQ-CP);

The Ministry of Finance provides for the management, payment and finalization of capital invested in projects to build socio-economic infrastructure works in poor districts under Resolution No. 30a/2008/NQ-CP as follows:

 

Chapter I GENERAL PROVISIONS

Article 1. Objects of application

1. Investment projects to build socio­economic infrastructure works in poor districts under Resolution No. 30a/2008/NQ-CP (provinces with poor districts and poor districts specified in Appendix I to the Prime Minister's Official Letter No. 705/TTg-KGVX of May 11, 2009, on further implementation of Resolution No. 30a/2008/NQ-CP, and other provinces with poor districts and other poor districts regulated by Resolution No. 30a/2008/NQ-CP).

2. Socio-economic infrastructure works in poor districts under Resolution No. 30a/2008/ NQ-CP (below referred to as socio-economic infrastructure works in poor districts) specified at Point 2, Clause D, Section II, Part II of Resolution No. 30a/2008/NQ-CP.

Article 2. Scope of regulation

Capital sources invested in projects to build socio-economic infrastructure works in poor districts, including:


1. State budget capital (including central and local budgets);

2. Government bond capital;

3. Official assistance development (ODA) and non-refundable aid from international and non­governmental organizations;

4. Capital of programs and projects;

5. Capital contributed by domestic and foreign organizations and individuals.

Article 3. Principles of management, payment and finalization of capital invested in projects to build socio-economic infrastructure works in poor districts

1. Ensuring the proper, economical and effective use of capital.

2. Uniformly applying the same mechanism specified in this Circular to managing, paying and finalizing investment capital from the state budget (including central and local budgets), government bond capital, ODA and non­refundable aid from international and non­governmental organizations which belong to state budget revenues; state budget capital of programs and projects, including projects funded with combined capital sources.

 

Chapter II SPECIFIC PROVISIONS

Article 4. Planning, allocation, and verification of the allocation, of annual investment capital

1. Annual investment capital (of different sources in poor districts) shall be planned and allocated under Joint Circular No. 10/2009/ TTLT-BKH-BTC of October 30, 2009, of the Ministry of Planning and Investment and the Ministry of Finance, providing for the combination of capital sources for implementing the program to support quick and sustainable poverty reduction in poor districts under Resolution No. 30a/2008/NQ-CP and amending, supplementing or replacing documents (if any).

The allocation of cost estimates to projects or works must be detailed by economic sector (category and item) as provided in Appendix 2 to the Finance Minister's Decision No. 33/2008/ QD-BTC of June 2, 2008, on the State Budget Index, and amending, supplementing or replacing documents (if any) as a basis for state budget management, accounting and finalization under regulations.

2. After the allocation of investment capital:

- Provincial-level People's Committees shall send investment capital plans to the Ministry of Finance and concurrently to provincial-level Finance Departments and State Treasuries for capital control and payment.

- District-level People's Committees shall send investment capital plans to provincial-level Finance Departments and concurrently to district-level Finance-Planning Divisions and State Treasuries for capital control and payment.

3. Verification of the allocation of investment capital: When joining concerned agencies in making annual investment capital plans, provincial-level Finance Departments and district-level Finance-Planning Divisions shall simultaneously verify investment capital allocation plans for submission to provincial- and district-level People's Committees for decision as a basis for State Treasuries to control capital payment under regulations.

Article 5. Time limit for investment capital use and payment

1. State budget capital (including central and local budgets), government bond capital, and state budget capital of programs and projects which are allocated to investment projects in a plan year and have not yet been used up may be further used and paid up to the end of June of the year following the plan year.

2. The time limit for paying capital advanced from the subsequent year's budget estimates: Advanced capital under a year's plan shall be paid within the time limit for the payment of investment capital under such year's plan.

Article 6. Payment of investment capital from the state budget (including central and local budgets), government bond capital, and state budget capital of programs and projects

1. Account opening:

An investor shall open his/her/its account at a district-level or another State Treasury convenient for conducting transactions and paying investment capital of all state budget capital sources (including central and local budgets and state budget capital of programs and projects) and government bond capital already allocated for projects.

2. Basic documents of a project:

To serve investment capital control and payment, an investor shall send to the State Treasury at which his/her/its account is opened a project's basic documents (originals or copies signed and stamped by the investor, to be sent only once during the project's lifetime, even for a project funded with different capital sources, unless they need to be supplemented or adjusted), including:

2.1. For investment preparation capital:

- The approved cost estimate for investment preparation;

- A document on contractor selection as required;

- A contract between the investor and contractor.

2.2. For investment implementation capital:

- The work construction investment project (or economic-technical report, for projects requiring only economic-technical reports), enclosed with a competent authority's investment decision and the project-adjusting decisions (if any);

- A competent authority's document on contractor selection as required or a document assigning a team, society or group in a village or hamlet to construct the work (for small-sized works in villages or hamlets);

- A contract between the investor and contractor (enclosed with documents as prescribed by the Ministry of Construction) or a contract between the investor and a team, society or group in a village or hamlet (for small works assigned to teams, societies or groups in villages or hamlets for construction);

- The cost estimate and a decision approving the cost estimate of each job, work item or work, in case of contractor appointment or self-implementation and for jobs performed without a contract.

3. Advance and recovery of advanced capital

3.1. Advance-eligible objects and advance levels:

- For works or bidding packages performed by enterprises: The investor and contractor shall, based on the implementation schedule and management requirements, agree on a specific advance level which must not exceed a work's planned capital in a year.

- For works or bidding packages performed by teams, societies or groups in villages and hamlets: The advance level may equal 70% of the contractual value but must not exceed a work's planned capital in a year.

- For ground clearance jobs: The advance level depends on the implementation schedule under the ground clearance plan.

3.2. Recovery of advanced capital:

a/ Advanced capital shall be recovered through payments for completed volumes under a contract, starting from the first payment until the payment for the completed volume represents 80% of the contractual value. The investor shall reach agreement with the contractor (or the team, society or group in a village or hamlet) in determining the level of advanced capital to be recovered upon each payment.

For compensation and support jobs for ground clearance, the investor shall collect documents, carry out procedures for the payment and recovery of advanced capital within 30 working days after making payments to beneficiaries.

b/ The investor shall, together with the contractor (or the team, society or group in a village or hamlet), calculate a reasonable level of advance, closely manage and efficiently use the advanced amount for proper purposes and objects, ensuring the sufficient refund of the advanced amount when the payment for the completed volume reaches 80% of the contractual value.

In case an advanced amount is not yet recovered but is left unused or used for other purposes, the investor shall fully recover such amount for remittance into the state budget. The advance of capital which is left unused or used for improper purposes is prohibited.

c/ At the end of a plan year, an advanced amount which is not yet fully recovered shall be further recovered under the subsequent year's plan and not included in the subsequent year's plan on investment capital payment. An advanced amount not yet fully recovered shall be carried forward to the subsequent year under the Finance Ministry's Circular No. 108/2008/TT-BTC of November 18. 2008, guiding the handling of budgetary amounts upon the year-end and making of annual state budget finalization reports, and amending, supplementing or replacing documents (if any).

3.3. Advance dossier:

When applying for an advanced amount, an investor shall send to the State Treasury the following:

- A written request for investment capital payment, made according to the State Treasury's form;

- The money transfer document.

3.4. Capital may be advanced in a lump sum or installments, depending on the needs for payment, which must not exceed the level of advanced capital under the above agreement.

4. Payment based on a completed volume

4.1. For jobs performed under construction contracts, payment shall be made depending on the type, price and terms of a contract. The number of payments and payment period and conditions must be indicated in a contract.

a/ For package contractual price:

Payment shall be made in percentage (%) of the contractual price or the price of a completed work or work item in each payment period indicated in a contract. After a contract is completed and the constructed work is accepted, the principal shall fully pay the signed contractual price and amounts resulting from price adjustment (if any) to the contractor.

b/ For contractual price based on fixed unit price:

Payment shall be made based on the volume of completed jobs (including the additional volume approved under regulations, if any) tested and accepted during the payment period and unit prices of these jobs indicated in the contract or contract annex. After the contract is completed and the constructed work is accepted, the principal shall fully pay the signed contractual price and amounts resulting from price adjustment (if any) to the contractor.

c/ For contractual price based on adjusted price:

Payment shall be made based on the volume of completed jobs (including the additional volume approved under regulations, if any) tested and accepted during the payment period and adjusted unit prices indicated in the contract. When the payment time is due, if conditions for unit price adjustment are not yet fully satisfied, the unit price temporarily calculated upon contract signing shall be used for making payment, and the payment value shall be adjusted based on the adjusted unit price according to the contractual terms. After the contract is completed and the constructed work is accepted, the principal shall fully pay the signed contractual price and amounts resulting from price adjustment (if any) to the contractor.

d/ For combined contractual price:

Payment shall be made under the provisions of Clauses a, b and c above, respectively.

e/ For added work volumes outside the contract:

- For an added work volume accounting for 20% or less of the work volume under a contract indicating the unit price, payment shall be made for such added volume at this unit price.

- For an added work volume accounting for over 20% of the work volume under a contract, or the unit price of an added volume is not indicated in a contract, payment shall be made for such added volume at the unit price approved by the investor under regulations.

- For an added work volume outside a contract under which the package contractual price is applicable, a cost estimate shall be made for such added value while the principal and contractor shall agree to sign another contract for such added value.

f/ Payment dossier:

When a completed volume is tested in a payment period and under contractual payment terms, an investor shall send to the State Treasury a payment request dossier comprising:

- A table showing the value of the completed work volume under the contract, made according to Appendix 2 to the Construction Ministry's Circular No. 06/2007/TT-BXD of July 25, 2007, guiding construction contracts, or amending, supplementing or replacing documents (if any);

- A written request for investment capital payment, made according to a form set by the State Treasury;

- The money transfer document.

When a work volume is added outside a contract, the investor shall send the Table showing the value of such added volume, made according to Appendix 4 to the Construction Ministry's Circular No. 06/2007/TT-BXD of July 25, 2007, guiding construction contracts, or amending, supplementing or replacing documents (if any).

4.2. For a job performed without a construction contract, such as self-performed jobs and project management jobs performed by the investor, payment shall be made based on each type of jobs, a report on the completed job volume and the cost estimate approved for each job.

4.3. State Treasury's payment control principles


Based on an investor's payment request dossier, the State Treasury shall make payment to the investor, based on contractual payment terms (payment installments, period, time and conditions) and the value of each payment. The investor, not the State Treasury, shall take responsibility for the accuracy and lawfulness of the performed volume, norm, unit price, cost estimate, jobs and work quality. The State Treasury shall, based on the payment dossier, make payment under the contract.

5. Advance and payment time limits and forms:

a/ Within 3 working days after receiving a complete and valid advance or payment request dossier from a contractor or a team, society or group in a village or hamlet, an investor shall complete advance or payment request procedures and transfer the dossier to the State Treasury at which his/her/its account is opened.

b/ Within 7 working days after receiving the investor's complete advance or payment dossier, the State Treasury shall, based on the contract (or approved cost estimates for jobs performed without a contract) and the amount to be advanced and paid at the investor's request, control and allocate capital for the project and at the same time, at the investor's request and on the investor's behalf, directly pay contractors (teams, societies or groups in villages or hamlets) and recover the advanced, amount under regulations.

In case a team, society or group in a village or hamlet has no account, the investor shall request the State Treasury to advance or pay in cash the representative (elected by commune inhabitants participating in construction activities and certified by the commune People's Committee). This representative shall directly pay the inhabitants and take responsibility before law for the timeliness, sufficiency, accuracy and lawfulness of such payment. The investor, the commune People's Committee and the community investment supervision board shall closely supervise the payment of wages to inhabitants participating in construction activities. When paying for works and bidding packages performed by teams, societies or groups in villages or hamlets, the payer shall not pay value-added tax in the cost estimate of a work.

c/ The State Treasury shall control payment on the "payment first, control later" principle for each payment, and the "control first, payment later" principle for the final payment for a bidding package or contract. On this principle, the State Treasury shall specifically guide the payment control method to ensure convenience for investor and contractors (or teams, societies or groups in villages or hamlets) and compliance with state regulations.

6. The investor shall allocate capital under an annual plan for buying insurance for construction works under regulations.

7. The capital amount paid for each job, work item or work must not exceed the approved cost estimate or the bidding package's price. The total capital amount paid for a project must not exceed the approved total investment.

The capital amount to be paid for a project in a year (including advanced amounts and payments for completed volumes) must not exceed the whole year's capital already planned for the project.

Article 7. Finalization of investment capital from the state budget (including central and local budgets), government bond capital, and state budget capital of programs and projects

1. Annual finalization of investment capital:

1.1. Investment capital shall be annually finalized under the Law on the State Budget and the Finance Ministry's Circular No. 53/2005/TT-BTC of June 23, 2005, on the formulation and appraisal of reports on finalization of capital construction investment capital belonging to the state budget according to a budgetary year; Circular No. 108/2008/TT-BTC of November 18, 2008, on the handling of budgetary amounts at the year-end and making of annual state budget finalization reports, and amending, supplemen­ting and replacing documents (if any). Particularly, the forms of finalization report of the investor (Form No. 01/CDT/BCQT) and of the investor's superior agency (Form No. 02/CQ/ BCQT) are attached to this Circular (not printed herein).

1.2. Finalization of capital amounts paid during the extended implementation period, and payment of investment capital:

1.2.1. Paid capital amounts to be included in an annual finalization report are those paid from January 1 of a plan year till the end of the period for adjusting budget finalization. Capital amounts paid after such adjustment shall be finalized into the subsequent year's budget.

1.2.2. The unused amount of a cost estimate shall be carried forward to the subsequent year's budget under the Finance Ministry's Circular No. 108/2008/TT-BTC of November 18,2008, on the handling of budgetary amounts at year-end and making of annual state budget finalization reports, and amending, supplementing and replacing documents (if any).

2. Finalization of investment capital for a completed project:

2.1. Finalization reports must be made, verified and approved under state regulations on finalization of completed projects and this Circular for all investment projects which are completed, handed over and commissioned.

2.2. For a completed project, the investor shall make a finalization report and dossier and submit them to a competent authority for approval within 4 months after the project is handed over and put into use. The time limit for finalization verification and approval is 4 months after receiving a complete finalization dossier.

2.3. A completed project finalization dossier comprises:

2.3.1. A written request for the finalization approval and completed finalization report forms (Forms No. 01/QTDA, No. 02/QTDA, No. 03/QTDA and No. 04/THQT), which are attached to this Circular (not printed herein);

2.3.2. Relevant legal documents;

2.3.3. Contracts related to the completed project or work;

2.3.4. A payment check record; a record of the test of the completed work item, work or project; and a record of the handover and commissioning of the work item, work or project;

2.3.5. A report on contract finalization between parties A and B;

2.3.6. Conclusions of inspection and examination agencies and an audit report of the State Audit of Vietnam (if any).

2.4. Competence to verify and approve finalization of a completed project:

2.4.1. Provincial-level Finance Departments shall verify and submit to provincial-level People's Committee chairpersons for approval the finalization of projects in which investment is decided by the latter;

2.4.2. District Finance-Planning Divisions shall verify and submit to district People's Committee chairpersons for approval the finalization of projects in which investment is decided by the latter; and verify and submit to commune People's Committee chairpersons for approval the finalization of projects in which investment is decided by the latter.

2.5. Audit of a completed project finalization: When necessary to audit a completed project before verifying and approving the finalization, the verifying agency shall report such to a person with finalization-approving competence for the latter to request in writing the investor to hire an independent audit office to audit the report on the finalization of investment capital of the completed project. The expense for such audit equals 0.64% of a project's total investment plus value-added tax but must not be lower than one million Vietnam dong.

2.6. The process of receiving dossiers and the order of verifying the finalization of completed projects comply with the Process of verifying the finalization of completed projects promulgated together with the Finance Minister's Decision No. 56/2008/QD-BTC of July 17,2008, and amending, supplementing or replacing documents (if any).

2.7. The expense norm for verifying the finalization of a completed project equals 0.38% of the project's total investment but must not be lower than five hundred thousand Vietnam dong.

2.8. A decision approving the finalization of a completed project shall be sent to:

- The investor;

- The investor's superior agency;

- The capital allocating and paying agency;

- This decision shall be posted up at offices of the commune and district People's Committees.

Article 8. Payment and finalization of investment capital being ODA and non­refundable aid of international and non­governmental organizations which are treated as state budget revenues

1. Payment of investment capital

1.1. Account opening:

An investor may open his/her/its account at a service bank or a State Treasury as stipulated in the credit agreement, project document or donation agreement.

1.2. Basic documents of a project:

In addition to the documents specified in Clause 2, Article 6, the following are required:

- The program or project owner (central or provincial-level body)'s notice of the financing rate for work items to be paid under the credit agreement, project document or donation agreement;

- The advance guarantee (if any) as specified in the contract.

1.3. The advance and payment dossier and procedures for capital construction projects or capital construction components under mixed projects comply with Article 6 of this Circular. Particularly, the payment for and certification of the value of completed volumes shall be made regardless of the approved annual plan.

2. Finalization of ODA projects funded with capital construction investment capital:

ODA projects funded with capital construction investment capital shall be finalized under Article 7 of this Circular.

Article 9. Management of financial supports and contributions of domestic and foreign organizations and individuals (collectively referred to as donors)

Donors' financial supports and contributions shall be managed under the State Budget Law and this Circular.

1. For contributions provided to specified beneficiaries:

1.1. A donor that makes contributions in cash for building a work shall transfer money directly into the district People's Committee's account opened at the district State Treasury. The district People's Committee shall notify such to the investor for implementation. The payment and finalization of the donor's contributed capital shall be managed like state budget capital invested in socio-economic infrastructure works in poor districts (unless otherwise requested by the donor).

1.2. If a donor makes contributions in kind (supplies, equipment or workdays) for building a work: The investor, donor and contractor (if any) shall, together with the district's concerned functional agencies (Finance-Planning Division and construction management agency), determine the values of supplies, equipment or workdays based on the State's norms and unit prices before handing the work to the investor for use. The investor shall report thereon to the Finance-Planning Division (for district-managed works) or the commune People's Committee (for commune-managed works) for mutual ceasing under regulations.

1.3. A donor that organizes construction of a work and contributes it after it is completely constructed shall decide on the management of work construction investment capital. After the work is completely constructed, the donor, the unit assigned to manage the use of the work and the contractor (if any) shall, together with the district's concerned functional agencies (Finance-Planning Division and construction management agency), determine its value based on the State's norms and unit prices before handing it to the investor for use.

2. For contributions provided for the district's program to support quick and sustainable poverty reduction without specified beneficiaries:

2.1. For contributions in cash: The donor shall transfer money directly into the district People's

Committee's account opened at the district State Treasury. The district People's Committee shall organize the distribution and use of such contributions in the locality under annual plan and approved project. The payment and finalization of the donor's contributed capital shall be managed like state budget capital invested in socio­economic infrastructure works in poor districts (unless otherwise requested by the donor).

1.2. For contributions in kind: The district People's Committee shall receive and manage these contributions; determine the value of such contributions based on the State's norms and unit prices; and organize the distribution and use of such contributions in the locality under annual plan and approved project.

3. After receiving the donor's contributions, the district People's Committee shall report them as program implementation results to the provincial People's Committee.

Article 10. Management of renovation and maintenance capital

1. For essential infrastructure works already built in communes or lower-level administrative units, capital invested in projects to build socio­economic infrastructure works in poor districts and other resources (such as capital, supplies, workdays of people) may be used and mobilized for their regular repair and maintenance.

2. Annually, commune People's Committees shall work out plans for renovating and maintaining works managed and used by communes and submit them to district People's Committees for approval.

3. Commune People's Committees shall act as investors of communes' regular repair and maintenance capital. Based on regular repair and maintenance capital amounts allocated by district People's Committees, commune People's Committees shall make and approve detailed cost estimates for regular repair and maintenance jobs. Supplies and labor prices comply with prevailing price levels in communes and shall be decided by investors.

4. Depending on the characteristics of each work, the commune People's Committee shall assign the head of a village to employ villagers to regularly repair or maintain the work or set up a team or group to do so. The investor shall sign a contract and check the work and make payment with a representative of such team or group.

5. Pursuant to the State's current regulations on capital construction investment management and this Circular, provincial People's Committees shall specifically guide regular repair and maintenance work in their localities.

Article 11. Community investment supervision boards' supervision expenses

1. A community investment supervision board shall be set up and perform the functions and tasks defined in the Prime Minister's Decision No. 80/2005/QD-TTg of April 18. 2005, promulgating the Regulation on community investment supervision, and Joint Circular No. 04/2006/TTLT-KHDT-UBTUMTTQVN-TC of December 4, 2006, of the Ministry of Planning
and Investment, the Standing Board of the Vietnam Fatherland Front Central Committee
and the Ministry of Finance, guiding the Regulation on community investment supervision.

2. A community investment supervision board's operating funds are specified in Part IV of Joint Circular No. 04/2006/TTLT-KHDT-UBTUMTTQVN-TC of December 4, 2006, of the Ministry of Planning and Investment, the Standing Board of the Vietnam Fatherland Front Central Committee and the Ministry of Finance.

3. For a small-sized investment project (valued at under VND 500 million) for which the investor cannot hire a construction supervision consultant, he/she/it shall submit it to the investment decider for assigning the community investment supervision board to supervise work construction. In this case, the community investment supervision board is entitled to a work construction supervision expense norm not exceeding that formulated and announced by the provincial People's Committee.

Article 12. Reporting regulations

1. Investors shall report promptly and fully under regulations to investment deciders, finance agencies. State Treasuries and concerned state agencies.

2. Provincial-level Finance Departments and State Treasuries shall report on projects' investment capital under the Finance Minister's Decision No. 1869/QD-BTC of June 6, 2005, promulgating the Regulation on reporting on capital construction investment capital belonging to the state budget in the finance sector, and amending, supplementing or replacing documents (if any).

3. Provincial-level People's Committees shall report on the implementation of projects' investment capital plans under the Prime Minister's Decision No. 52/2007/QD-TTg of April 16, 2007, on reporting on the implementation of state investment capital plans; the Planning and Investment Ministry's Circular No. 05/2007/TT-BKH of August 9, 2007, promulgating reporting forms and guiding Decision No. 52/2007/QD-TTg of April 16, 2007; and the Planning and Investment Minister's Decision No. 803/2007/QD-BKH of July 30. 2007, promulgating regulations on reporting on the implementation of ODA programs and projects, and amending, supplementing or replacing documents (if any).

Article 13. Responsibilities and powers of concerned agencies

1. Investors shall:

- Perform their assigned functions and tasks under regulations; receive and use capital for proper purposes and eligible beneficiaries economically and efficiently; and observe financial management regulations on development investment.

- Check work volumes, make payment dossiers and request payment to contractors according to contractual terms.

- Take responsibility for the accuracy and lawfulness of performed volumes, norms, unit prices and cost estimates of jobs, work quality, and value requested for payment; ensure the accuracy, truthfulness and lawfulness of data and documents in dossiers provided to State Treasuries and functional agencies.

- Provide sufficient dossiers and documents and report on the implementation situation to State Treasuries and finance agencies for capital management and payment; be subject to examination by finance agencies and investment deciders in the use of investment capital and observance of state policies and financial regulations on development investment.

- Conduct accounting and finalize investment capital under current regulations.

- Request capital payment when conditions are fully satisfied and request State Treasuries to reply and explain unsatisfactory matters in capital payment.

2. Commune People's Committees shall:

-Guide, examine and supervise the setting-up and operation of teams, societies and groups in villages or hamlets.

- Closely supervise the payment of wages by representatives to inhabitants participating in construction activities.

-Take, within their assigned competence, responsibility before law for their decisions.

3. District and provincial People's Committees shall:

- Guide, examine and urge investors under their management to implement investment plans and receive and use investment capital for proper purposes under state regulations.

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Mật ong nguyên chấtChuyên cung cấp sỉ và lẻ mật ong nguyên chất 100% tại TPHCM từ thiên nhiênDịch vụ điện hoa Hoa Tươi 360o với dịch vụ điện hoa chuyên nghiệp, giá hợp lý giúp bạn gởi đến người thân những bó hoa tươi đẹp nhấtShop hoa phong lan Hoa tươi 360o là shop hoa phong lan TPHCM chuyên cung cấp các loại hoa lan hồ điệp và địa lanHoa giỏ Hoa giỏ để bàn tạo cho không gian làm việc trở nên cực kỳ ấn tượng, được sử dụng trong các dịp như đám cưới, tặng sếp, sinh nhật....Hoa bó Hoa tươi 360o giúp bạn gởi đến bạn bè, người thân hoa bó chúc mừng sinh nhật, tốt nghiệp, hoa tặng sếp nam giá hợp lý, giao hoa miễn phí TP. HCMhoa chúc mừng Hoa tươi 360o chuyên điện hoa chúc mừng khai trương: kệ hoa khai trương, giỏ hoa khai trương... với giá hợp lý, giao hoa miễn phí trong TPHCMHoa chia buồn Hoa tươi 360o chuyên điện hoa chia buồn ở TPHCM với giá cả hợp lý, giao hoa miễn phí ở TPHCMHoa chúc mừng sự kiện Hoa chúc mừng sinh nhật, hoa chúc mừng sự kiện tặng bạn bè hoặc người thân những dịp trọng đại, giao hoa miễn phí nội thành TPHCMShop hoa cưới Hoa cưới đẹp giúp đám cưới của bạn thêm ý nghĩa. Gọi 1900 545 587 để được shop hoa cưới - Hoa tươi 360o tư vấn, giao hoa cưới miễn phí ở Bình Thạnh và tại TPHCMhoa tươi Shop Hoa tươi 360o với dịch vụ hoa tươi giúp bạn gởi đến người thân những bó hoa tươi đẹp - giá hợp lý, giao hoa miễn phí tại TPHCMĐặt quần áo đá banh Đặt quần áo bóng đá - Đặt quần áo đá banh ở TPHCM với chất lượng tốt, giá ưu đãi. Gọi 0903 009 041 để Đặt quần áo bóng đá - Đặt quần áo đá banhGiày Futsal PAN Thái LONI chuyên cung cấp các loại giày Futsal PAN Thái Lan giá rẻ trên toàn quốc. Gọi 0903 009 041 gặp MS. Nhi để đặt giày Futsal Pan Thái  giá rẻgiày đá banh cỏ tự nhiên LONI Sport chuyên cung cấp các loại giày đá banh cỏ tự nhiên giá rẻ với nhiêu mẫu mã đẹpGiày đá banh cỏ nhân tạo LONI SPORT kinh doanh sỉ và lẻ giày bóng đá, giày đá banh cỏ nhân tạo, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫngiày đá banh LONI SPORT kinh doanh sỉ và lẻ giày đá banh, giày bóng đá cỏ nhân tạo Fake1, giày futsal Pan Thái Lan với giá cạnh tranh kèm quà tặng hấp dẫnáo bóng đá - áo đá banh LONI Sport chuyên thiết kế và sản xuất quần áo đá banh, áo bóng đá ở TPHCM. Quý khách đặt áo đá banh vui lòng liên hệ: 0983 031 509 - 0903 009 041Shop quần áo đá banh - Shop bán đồ thể thao Shop bán đồ thể thao Loni Sport chuyên bán quần áo đá banh, phụ kiện thể thao như: giày đá banh, túi xách, vớ ...Gọi 0983 031 509 - 0903 009 041DỰ ÁN CĂN HỘ NEWTON RESIDENCE DỰ ÁN CĂN HỘ NEWTON RESIDENCE sẽ chính thức mở bán vào 30/2/2016. LH mua CĂN HỘ NEWTON RESIDENCE 0903414547-0933333188Thay mặt kính Ipad Thay mặt kính Ipad giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Samsung Thay mặt kính Samsung giá rẻ nhất TP. HCM, lấy liền có bảo hànhthay mat kinh Iphone Thay mặt kính Iphone giá rẻ nhất TP. HCM, lấy liền có bảo hànhThay mặt kính Iphone 6S Thay mặt kính Iphone 6S giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền. Nhận thay mắt kính Iphone 6S cho các cửa hàng Cọc khoan nhồi Nền Móng Đất Phương Nam chuyên thi công cọc khoan nhồi mini với phương pháp và thiết bị hiện đại, đội ngũ nhân viên chuyên nghiệp. Gọi ngay 0919 49 8080Phụ kiện nhà bếp Inox 304 Phụ kiện nhà bếp bằng Inox 304 do Hòa Bình Glass sản xuất và phân phối giúp cho các bà nội trợ nhanh chóng giải quyết vấn đề dầu mỡ vì dễ lau chùi, tiện lợi và nhanh chóngGương soi phòng tắm Gương soi phòng tắm do Hòa Bình Glass sản xuất từ nguyên liệu kính Guardian của Mỹ với nhiều mẫu mã phong phúPhụ kiện phòng tắm Hobig chuyên sản xuất và phân phối phụ kiện phòng tắm, liên hệ để có bảng giá sỉ phụ kiện phòng tắm phù hợp cho mọi nhàPhụ kiện nhà bếp Hòa Bình Glass chuyển sản xuất và phân phối phụ kiện nhà bếp. Liên hệ để có bảng giá phụ kiện nhà bếp cho đại lýthay mặt kính Iphone 6s Plus thay mặt kính Iphone 6s Plus giá rẻ nhất TP. HCM, đặc biệt chờ lấy liền và có bảo hành đầy đủ

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