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BULLETIN ON CAPITAL CONSTRUCTION LAW

In the Financial Policy Questions and Answers section on the Ministry of Finance's official websites on March 26, 2020 and April 16, 2020, the Ministry of Finance responded to readers' questions and clarified some contents. Regarding Circular No. 10/2020 / TT-BTC of February 20, 2020, providing for settlement of completed projects funded with state capital. We would like to quote below for your reference.

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🍀 QUESTION 1:

Dear Ministry of Finance. After the Ministry of Finance issued Circular No. 10/2020 / TT-BTC of February 20, 2020 providing for the settlement of completed projects funded with state capital. At Point b, Clause 2, Article 20, there is a provision on the contents of the settlement verification and approval. Including content: "Direct support for the settlement verification, settlement approval". Therefore, in addition to the officials and employees of the Finance and Investment Department, a number of officials from the Office of the Department carrying out accounting, documents ... and specialized departments related to the verification and approval of the settlement are entitled to support expenses. directly above no. We hope the Ministry of Finance will soon consider responding.

🍀 ANSWER:

On February 20, 2020, the Ministry of Finance issued Circular No. 10/2020 / TT-BTC stipulating the settlement of completed projects funded with the state budget, effective from April 10, 2020; Inside:

️ In Clause 1, Article 20 stipulating the settlement verification and approval costs.

️ At Points b and c, Clause 2, Article 20, stipulating the spending contents for the verification and approval of settlement as follows:

"2. Management, use of expenses, approval of settlement:

b) Details of expenses for verification and approval of settlements include:

- Expenses in direct support for the settlement verification, settlement approval.

- Pay for experts or consulting organizations to conduct project project verification in case the agency in charge of examining the settlement settles contracts over time with experts or hires consultancy organizations.

- Expenses for working-trip allowances, stationery, translation, printing, conferences, seminars, procurement of computers or equipment in service of the settlement examination and approval.

- Other expenses related to the settlement verification and settlement approval ".

c) Basing themselves on the expenses for verification and approval of the settlement and the spending contents specified at Point b, Clause 2 of this Article, the agency in charge of examining the settlement shall formulate spending regulations for the work of verification and approval of the settlement. and submit to the head of the immediate higher management agency for consideration and approval for approval as a basis for annual implementation until the regulation is amended and supplemented (if any).

👉 In order to create the initiative for the units to verify and approve the settlement, the Circular does not specify the beneficiaries and the level of benefits of each subject but assigns the authority to the agency in charge of settling the settlement. (in this case, the Department of Finance), based on the above provisions, is responsible for formulating spending regulations for the verification and approval of settlements (including determination of spending contents and on-line subjects). continue the settlement verification and approval), and submit it to the head of the immediate superior management agency (in this case, the People's Committee of the province or city directly under the Central Government) for consideration and decision on approval for implementation. establishments carry out each year until the regulation is adjusted and supplemented (if any).

👉 Therefore, in the case of officials and employees of the Department of Finance's Office assigned by the Department of Finance (the agency in charge of verification), the task of directly verifying and approving the settlement of completed projects is completed. According to the regulations on expenditures for the settlement verification and approval, approved by the heads of the superior management agencies, they are the subjects of the direct spending support for the settlement settlement and approval. approve the settlement at the first em rule, Point b, Clause 2, Article 20 above.

👉 The Ministry of Finance gives opinions to let readers know and comply with the provisions of the Circular No. 10/2020 / TT-BTC of February 20, 2020 of the Ministry of Finance stipulating the settlement of completed projects. to use the State budget capital. /.

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🍀 QUESTION 2:

I am working in the Department of Finance - Planning District, I would like to explain the agency as follows:

According to Clause 6 Article 27 of Decree No. 68/2019 / ND-CP on management of construction investment expenses: The settlement verification and approval agency is responsible for verifying and approving the settlement. payment is within 9 months at the latest from the date of receipt of complete settlement documents as prescribed.

According to Article 21 of Circular No. 10/2020 / TT-BTC stipulating the settlement of completed projects funded with state capital:

• National Important Project:

- Time for investor to make settlement report and submit for approval: 09 months

- Settlement verification time: 08 months

- Settlement approval time: 01 month

• Group A projects:

- Time for investor to make settlement report and submit for approval: 09 months

- Settlement verification time: 08 months

- Settlement approval time: 01 month

• Group B projects:

- Time for investor to make settlement report and submit for approval: 06 months

- Settlement verification time: 04 months

- Settlement approval time: 20 days

• Group C projects:

- Time for investor to make settlement report and submit for approval: 04 months

- Settlement verification time: 03 months

- Settlement approval time: 15 days

ẬyThen the effective date of Circular No. 10/2020 / TT-BTC, the time for verifying the settlement shall comply with Decree No. 68/2019 / ND-CP or according to Circular No. 10/2020 / TT- BTC. Thank you

🍀 ANSWER:

In Clause 6, Article 27 of the Government's Decree No. 68/2019 / ND-CP of August 14, 2019 on management of construction investment costs, the provisions are: “6. The agency verifying and approving the settlement is responsible for verifying and approving the settlement within 9 months from the date of receipt of the complete settlement dossier as prescribed ".

At the same time, Clause 1, Article 34 of Decree No. 68/2019 / ND-CP stipulates the responsibilities of the Ministry of Finance: “1. Guide the payment and settlement of work construction investment capital. Regulations on management and use of revenues from project management activities of investors and project management units funded with state budget capital ".

/02 On February 20, 2020, the Ministry of Finance issued Circular No. 10/2020 / TT-BTC stipulating the settlement of completed projects funded with the state budget; in which time for carrying out the verification and approval of the settlement is prescribed in Article 21 as follows:

"Article 21. Time for setting up the settlement, verification and approval dossiers

The maximum time is specified as follows:

• National Important Project:

- Time for investor to make settlement report and submit for approval: 09 months

- Settlement verification time: 08 months

- Settlement approval time: 01 month

• Group A projects:

- Time for investor to make settlement report and submit for approval: 09 months

- Settlement verification time: 08 months

- Settlement approval time: 01 month

• Group B projects:

- Time for investor to make settlement report and submit for approval: 06 months

- Settlement verification time: 04 months

- Settlement approval time: 20 days

• Group C projects:

- Time for investor to make settlement report and submit for approval: 04 months

- Settlement verification time: 03 months

- Settlement approval time: 15 days

1. The time for investors to make final settlement dossiers and submit them for approval shall be counted from the date the projects or works are signed for the pre-acceptance test completed and handed over for exploitation and use till the date the investors fully submit them. settlement records to agencies in charge of settlement settlement.

2. The settlement verification time is counted from the date the agency in charge of the settlement settlement receives the settlement dossier (according to the provisions of Article 7 of this Circular) to the date of submission to the competent person for approval of the settlement.

3. The time limit for approval of a settlement is counted from the date the person competent to approve the settlement (according to the provisions of Clause 1, Article 8 of this Circular) receives a complete dossier of submission for approval of the settlement of the completed project of the agency in charge of appraisal. examination of accounts (according to the provisions of Article 19 of this Circular) till the date of issuing decisions to approve the settlement of completed projects ".

From the grounds mentioned above, to the time the agency verifies and approves the settlement; Proposing readers based on the provisions of Circular No. 10/2020 / TT-BTC to implement./.

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Source: https://www.mof.gov.vn/hoidapcstc/if/detail/102316

And: https://www.mof.gov.vn/hoidapcstc/if/detail/102289

Date Submitted: 27/04/2020 View: 15.841 Print the article
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