Thông tư liên tịch 230/2012/TTLT-BTC-BGTVT của Bộ Tài chính, Bộ Giao thông Vận tải về việc hướng dẫn chế độ quản lý, sử dụng, thanh toán, quyết toán quỹ bảo trì đường bộ

JOINT CIRCULAR

GUIDING REGIME OF MANAGEMENT, USE, PAYMENT AND SETTLEMENT OF ROAD MAINTENANCE FUND

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Road Transport dated November 13, 2008;

Pursuant to the Ordinance on Charges and Fees dated August 28, 2001;

Pursuant to the Decree No.60/2003/ND-CP of June 06, 2003 of the Government detailing and guiding the implementation of the 2002 State Budget Law;

Pursuant to the Decree No.11/2010/ND-CP dated February 24, 2010 of the Government on the management and protection of road transport infrastructure;

Pursuant to the Decree No.18/2012/ND-CP of March 13, 2012 of the Government on the Road Maintenance Fund;

Minister of Finance and Minister of Transport guide the regime of management, use, payment and settlement of the Road Maintenance Fund as follows:

Article 1. General provisions

1. Scope of governing: this Circular guiding the management, use, payment and settlement of the Road Maintenance Fund under the provisions of the Decree No.18/2012/ND-CP dated 13/3/2012 of the government.

2. Application subjects: the organizations and individuals related to the management and use of the Road Maintenance Fund.

3. Funding sources of the Road Maintenance Fund

a) Funding sources of the Central Fund, including:

- The fee for using road transport per each road motor vehicle (from automobile - part allocated to the Central Fund); revenues related to the use of road transport and other resources under the provisions of law.

- Central budget supplemented for the central fund.

b) Funding sources of local funds, including:

- The fee for using road transport per each road motor vehicle (from automobile - part allocated to the Local Fund); and collected from automobiles; the revenues related to the use of road transport and other resources under the provisions of law.

- Local budget supplemented for the local fund.

4. Funding for management and maintenance of the highway shall be ensured by the central road maintenance fund (hereinafter referred to as the Central Fund); funding for management and maintenance of the local roads shall be ensured by the local road maintenance fund (hereinafter referred to as the Local Fund).

5. Account opening:

a) Central Fund opens its account at the State Treasury (State Treasury Exchange) to reflect the revenues of the Fund.

The Road Management Units, the Departments of Transport (for highways authorized management), the Office of the Central Fund openning account at the State Treasury where the transactions are made to receive funding and spend from the Central Fund.

b) Local Fund opennig accounts at local State Treasury to reflect the revenues of the Fund.

The agencies and units assigned for the local fund management openning account at the State Treasury where the transactions are made to receive funding and spend from the local Funds.

6. The Fund is subject to the examination, inspection and audit of State agencies as prescribed; annually the planning, allocation, assignment of plan and management, payment and settlement of revenues and expenditures of the funds are made by current regulations.

7. Road Maintenance Fund shall disclose the management and use of Fund and shall report on the implementation of financial disclosure in accordance with provisions in the Decision No.192/2004/QD-TTg dated 16/11/2004 of the Prime Minister on promulgating the Regulation on financial publication for the state budget at all levels, the budget estimating units, the organizations supported by the state budget, the basic construction investment projects having use of state budget support, the state-owned enterprises, the funds from the state budget and the funds from the contributions of the people and the guidelines of the Ministry of Finance.

Article 2. Expenditure content of the Road Maintenance Fund

1. Expenditure for frequent maintenance.

2. Expenditure for period repair (including: overhaul, medium repair) of roads.

3. Expenditure for irregular repair (recovery of disaster, flood, storm or other unusual causes to ensure traffic and traffic safety).

4. Expenditure for road works management is made by the organizations providing public-utility services, products of road management, maintenance.

5. Expenditure for the activities of the vehicle weight inspecting stations, including: expenses for regular operation, irregular expenses (purchase and repair of equipment; repair, upgrading of stations).

6. Expenditure for compensating the activities of the ferries, pontoon bridge in case the revenues are not enough to offset expenses for operation.

7. Expenditure for the activities of the Offices of the Road Management Units, including: spending according to norms of staffing assigned, spending for special operations and irregular expenses.

8. Expenses for the activities of the Offices of Fund; including: spending according to norms (for staffing assigned to perform specialized tasks) and other expenses to ensure the operation of the Fund Management Board, the Fund Office.

9. Other expenses related to the management and maintenance of road works decided by the Fund Management Board.

Article 3. Formation, division and assignment of the plan to collect road using charges per each road motor vehicle for the Central Fund and local funds

1. For fees collected from motor vehicles:

a) Every year, based on the Circular guiding the regime of collection, management and use of charges for road use by each means of transportation issued by the Ministry of Finance; the unit assigned the task of collecting road using charges makes plan of collection at the same time to build the unit s budget estimate, send to the Management Board of the Central Fund.

The Central Fund Management Board makes plan of collection, together with detailed explanation of the basis of calculation; in which determines the appropriation for the unit organizing the collection of fees as prescribed; the remainder is used to cover management of road maintenance allocated 65% to the central fund and 35% to the local funds, including detail for each local Fund (the provinces and cities directly under the Central Government) to send to the Ministry of Transport, Ministry of Finance.

The Ministry of Transport considers, synthesizes the revenue plan of the Fund, together with detailed explanation of the basis of calculation in the plan to make the annual state budget estimate to send to the Ministry of Finance.

b) Central Fund Management Board considers and approves the collection plan and assigns the plan for the units to implement; including: appropriation for spending for the units organizing the collection of fees as prescribed, the remainder is used to cover management of road maintenance allocated 65% to the central fund and 35% to the local funds; decides on the division of 35% for each local Fund.

For the plan of collection provided for in Point b of this Clause, the Central Fund Management Board must send to the Ministry of Transport, Ministry of Finance, State Treasury, the State Treasury where the units open their transaction accounts in order to coordinate implementation.

2. For fees collected from motor vehicles:

a) Every year, based on the Circular guiding the regime of collection, management and use of charges for road use by each means of transportation issued by the Ministry of Finance; the unit assigned the task of collecting road using charges makes plan of collection to send to the local Fund Management Board.

Local Fund Management Board makes plan of collection, together with detailed explanation of the basis of calculation; in which determines the appropriation for the unit organizing the collection of fees as prescribed; the remainder is used to cover management of road maintenance to submit to the Department of Transport, the Department of Finance.

The Department of Transport considers, synthesizes the revenue plan of the Fund, together with detailed explanation of the basis of calculation in the plan to make the annual state budget estimate to send to the Department of Finance.

b) Local Fund Management Board considers and approves the collection plan and assigns the plan for the units to implement; including: appropriation for spending for the units organizing the collection of fees as prescribed; the remainder is used to cover management of road maintenance.

The plan of collection according to the provisions at Point b of this Clause, Local Fund Management Board must submit to the Department of Transport, Department of Finance, State Treasury where units open their transactional accounts to coordinate implementation.

Article 4. Formation, assignment of plan of expenditures for the central Fund

1. Formation of expenditure plan

a) Each year, based on the status of road works; technical and economic norms; spending items specified in Article 2 of this Circular; unit prices and spending levels regulated by the competent authority; current financial expenditure regime; the road management zones, the Departments of Transport (for highway authorized management) make plan on spending needs for management and maintenance of the highway, at the same time of building budget estimates of the unit, to send to the General Department of Vietnam Road for synthetic consideration to send the Board of the Central Fund Management.

b) The Board of Central Fund Management make plan on spending (including plan of spending for management, maintenance of highway and for operation of the Office of the Fund); in which clearly define the deficit (Plan of expenditure - revenue) to request to the central budget for supplementation, together with detailed explanation of the basis of calculation, orientation, allocation rules and determine the order of priority for each group of expenditure task to send to the Ministry of Transport, the Ministry of Finance.

c) The Ministry of Transport reviews and sums up generally the expenditure plan of the Fund, the funding proposed for central budget to supplement to the Fund; together with detailed explanation of the basis of calculation, orientation, allocation rules and determine the order of priority for each group of expenditure task in the plan of making estimates of revenue, expenditure of the annual state budget to send to the Ministry of Finance.

2. The additional level from the central budget

a) The Ministry of Finance considers the plan of financial revenues and expenditures of the Fund to balance to determine the additional expenditure from the central budget to the Fund, to sum up in the allocation plans of spending central budget to submit to competent authorities for consideration and decision.

b) Based on the State budget spending estimates assigned by the competent authorities, the Ministry of Finance assigns the additional spending plan from central budget to the Fund in the estimates of revenues and expenditures of the annual state budget of the Ministry of transport. The Transport Ministry assigns the plan of additional expenditure from central budget to the Fund.

3. Assignment of expenditure plan.

a) Based on the additional level from the central budget assigned by the Ministry of Transport, the fees collected from motor vehicles (part divided 65%), highway maintenance, management plan; the Central Fund Management Board announces the plan of spending for road maintenance, management to the Vietnam General Department of Roads and expenses for operation of the Fund Office to plan the allocation of funding, reports to the Central Fund Management Board for appraisal and approval.

For the Vietnamese General Department of Roads: make plan for allocating the spending plan for management, maintenance of highway for the road management units, the Departments of Transport (for highway authorized management) according to the spending items specified in Article 2 of this Circular and detailed by each work associated with the road section, route, volume and cost for implementation (except for unexpected repair work of step 1). For the works with a construction period of more than 1 year, the allocation spending plan each year must ensure the volume and duration of the approved construction in the investment decision; do not allocate the spending plan to repay in terms of the volume made in the previous year, but out of the list of the plans assigned in the previous year (except for unexpected repair volume, weak bridges, black points, the potential locations of traffic accidents and other objective causes approved by the competent authority without funding arranged).

After the plan for allocating expenditure is appraised, approved by the Central Fund Management Board; the Central Fund Management Board assigns spending plan for management, maintenance of highway to the Vietnam General Department of Roads for this agency to assign the spending plan to the road management units, the Departments of Transport (for highway authorized management) and assigns spending plan for operation of the Fund Office.

The spending plan assigned to the units specified in point (a) of this clause, the Central Fund Management Board must send to the Ministry of Transport, Ministry of Finance, State Treasury, the State Treasury where the units open theirtransactional accounts to coordinate the implementation.

(Table of assigning spending plan, the transfer of capital from the Fund for road maintenance to the units is in Appendix I and Appendix II attached to this Circular).

4. Based on the spending plan for maintenance, management of highway assigned, road management units, the Departments of Transport (for highway authorized management) conduct bidding, ordering, assigning the plan of maintenance and management of road works in accordance with current regulations.

5. For the task of expenditure with investment nature, such as: periodic repair of road works; overhaul repair of vehicle weight inspecting stations, offices of the road management units, road management regions and other tasks of expenditures of investment nature are carried out in accordance with the current invested capital management process of the state.

Article 5. Formation, assignment of plan of expenditures of local funds

Based on the Decree No.18/2012/ND-CP dated 13/3/2012 of the Government on road maintenance fund and the provisions of Article 4 of this Circular, the Departments of Transport agree with the Departments of Finance to submit to the People s Committees of provinces and cities directly under the Central Government for providing for formation, assignment of plan of expenditures of local funds to ensure the management and maintenance of the local road system as decentralized by the provincial-level People s Councils accordingly.

Article 6. Advance payment of, payment for expenditures

1. Regulations on advance payment of, payment for expenditures added from the state budget to the Fund:

a) For additional part from the central budget for central Fund

Quarterly, based on the progress of collecting road use charges, spending needs to perform the maintenance, management of road works, the Fund Management Board sends a written request to the Ministry of Transport for this Ministry to request the Ministry of Finance to provide funding (in the form of money order) into account of the central road maintenance fund for advance payment, payment. The maximum level of grant for each quarter shall not exceed 1/4 (one fourth) of the year support plan.

b) For the additional part from the local budget for local Funds:

Departments of Transport agree with the Departments of Finance to submit to the People’s Committees of provinces and cities directly under the Central Government for providing for the specific granting level from local budget to add to the local funds.

2. Regulations on the method of transfer of the Fund

a) For the Central Fund

Quarterly, based on the actual revenues of the Fund (additional resources from central budget, road using charges collecting revenues, other sources of revenues), the spending plan of the Fund, the Fund Management Board determines the distribution of funding source of the Fund to the road management units, Departments of Transport (for highway authorized the management), the central fund office sends to the state treasury; the State Treasury transfers funds into accounts at the State Treasury where transactions of the agencies, units are made.

b) For Local Funds

Quarterly, based on the actual revenues of the Fund (additional resources from local budget, road using charges collecting revenues, other sources of revenues), the spending plan of the Fund, the Fund Management Board determines the distribution of funding source of the Fund to the agencies, units assigned to manage the local Funds and sends to the local state treasury; the local State Treasury transfers funds into accounts at the State Treasury where transactions of the agencies, units are made.

3. Provisions on advance payment, payment for of the State Treasury

a) Based on the spending plan for management, maintenance of roads, the implementing units request the State Treasury where the transactions are made to make advance payment, payment for the units supplying products, public-utility services on management, maintenance of roads under the current regulations.

b) Basis for the State Treasury to make payment

- Included in the list of spending plan assigned by the competent authority;

- Based on the balance in the accounts of the agencies, units at the State Treasury where the transactions are made;

- Decision on approving investment projects (for tasks with investment nature); bidding results, ordering or assignment of plan on bidding appointment of competent authority;

- The contract of providing products and public-utility services on the implementation of management and maintenance of road works;

- Minutes of acceptance test of products and the written payment for expenses of products of management, maintenance of completed road works;

- Approval for spending of the head of the unit assigned to manage the Fund s funding, together with documentation in accordance with current regulations.

c) Spending control of the State Treasury: State Treasury where the transactions are made inspects the grounds stated at point b clause 3 of this Article, controls the expenditures from the Fund before making the advance payment, payment according to proposal of head of the unit assigned to manage the funds in accordance with current regulations, in particular:

For the spending task with the regular nature, the advance payment, payment shall comply with the provisions of the Circular No.161/2012/TT-BTC dated 10/02/2012 of the Ministry of Finance regulating the regime of control, payment for the State budget expenditures through the State Treasury and the amendments and supplements (if any).

For the expenditures with investment nature, the advance payment, payment shall comply with the provisions of the Circular No.86/2011/TT-BTC dated 17/06/2011 of the Ministry of Finance on the management and payment of investment capital and non-business capital with investment nature of the state budget and the amendments and supplements (if any).

Article 7. Settlement of revenues and expenditures of the Fund

1. Formation, review and approval of the report of settlement of revenues and expenditures of the Central Fund.

a) Settlement for revenues: The units collecting road using charges make the revenue settlement to send to the Central Fund Management Board (for the units assigned to organize the collection of fees from automobiles) and other revenues in accordance with current regulations.

b) Settlement for expenditures: The units assigned to manage and use of funds of the Road Maintenance Fund make report on the settlement of the use of funds according to forms and requirements of the settlement of expenditures of state budget in accordance with current regulations.

Settlement report together with a report on a list of the projects assigned according to plan during the year requesting for detailed settlement according to the contents of expenditures provided for in Article 2 of this Circular.

c) The content, process of review and approval, appraisal and notice of annual settlement: comply with the instructions of the Ministry of Finance for review and approval, appraisal and annual settlement notice for administrative agencies, non-business units, organizations supported by the state and the budgets at all level (now the Circular No.01/2007/TT-BTC dated 02/01/2007 of the Ministry of Finance); specifically:

- Vietnam General Department of Roads is responsible for reviewing and approving the annual settlement of the Road Management Units, the Departments of Transport (for highway authorized management); synthesizing and sending to the Central Fund Management Board.

- The Central Fund Management Board is responsible for approving the settlement of expenditures for the operation of the Fund Office.

For the spending task of investment nature, performed according to the investment capital management process, in addition to the implementation of the annual settlement as prescribed; when the project is completed the handover and put into use, it must be performed the settlement of the completed project in accordance with current regulations.

In case settlement of the completed project is approved by the competent authority with the difference compared to the total value of the project settled the years, the difference will be adjusted in the report of settlement of the unit in the year approved settlement of the completed project.

d) The Central Fund Management Board approves the settlement of revenues and expenditures (of which: from the central budget granting additionally to the Fund and other sources of revenues) of the Central Fund, sends to the Ministry of Transport.

The Ministry of Transport is responsible for the appraisal of the annual settlement of the Fund and synthesis into the settlement of the Ministry and sending to the Ministry of Finance.

The Ministry of Finance is responsible for the appraisal of the annual settlement of the Ministry of Transport and sum up the funding supported from the central budget granted additionally to the central Fund in the state budget settlement report in accordance with provisions.

đ) At the end of year, the surplus funding source of the Central Fund is transferred to the following year, to spend for the management and maintenance of road works.

2. Formation, review and approval of the report of settlement of revenues and expenditures of the local Fund.

Based on the provisions of the Decree No.18/2012/ND-CP dated 13/3/2012 of the Government on the Road Maintenance Fund; the Circular guiding the regime of collection, management and use of road using charges on each means of transportation and the provisions of Clause 1, Article 7 of this Circular, the Departments of Transport agree with the People’s Committees of provinces and cities under central government to regulate the formation, review and approval appraisal, annual settlement notice for local funds accordingly.

Article 8. Inspection

To ensure the use of the Road Maintenance Fund for the right purpose, effectively; the Ministry of Transport, Local Transport Agencies, Fund Management Board is responsible for coordination with the Financial Agency at the same level to perform the irregular or periodic inspection of the management and use of the Road Maintenance Fund.

In the process of management, inspection if the expenses are detected contrary to regime, not in compliance with contents specified in this Circular and the current legal documents; they must be cancelled and recovered for the Fund; and the individuals who made the wrong decisions on spending must take responsibility in accordance with the law provisions.

Article 9. Implementation organization

1. This Circular takes effect from January 01, 2013 and replaces the Joint Circular No.10/2008/TTLT-BTC-BGTVT dated 30/01/2008 of the Ministry of Finance, Ministry of Transport guiding the management, payment and settlement of funds for the management, maintenance of roads.

2. If the State budget spending estimate for the management, maintenance of roads assigned by the competent authorities in 2012 has not spent up at the end of the year, it shall comply with the provisions of the Circular No.108/2008/TT-BTC dated 18/11/2008 of the Ministry of Finance guiding the budget handling at the end of the year and setting up, reporting the annual settlement of State budget.

3. In the course of implementation, if any problems arise, the concerned individuals, organizations reflect to the Ministry of Finance, the Ministry of Transport for promptly settlement./.