For works with a finance of VND 500 million or more, in addition to making annual settlements according to the provisions of Clause 1, Article 5 of Circular 92/2017 / TT-BTC, agencies and units,  making settlement reports of completed projects according to the Finance Ministry's Circular No. 09/2016 / TT-BTC dated January 18, 2016.

According to Mr. Nguyen Van Hung (in Hanoi), refer to Article 5 of the Circular No. 92/2017 / TT-BTC dated September 18, 2017 of the Ministry of Finance guiding the estimation, settlement, maintenance, renovation to repair material facilities, for works with a finance of less than VND 500 million: General agencies and units shall aggregate in the annual settlement reports according to the provisions of Decision No. 19/2006 / QD-BTC dated March 30, 2006, the Minister of Finance promulgated the administrative and non-business accounting regime and the Finance Ministry's Circular No. 01/2007 / TT-BTC dated January 2, 2007, guiding the consideration of approve, appraise and notify annual settlement of administrative agencies, non-business units, organizations supported by the State budget and budgets at all levels.

Works with a finance of VND 500 million or more: Apart from making annual settlements according to the provisions of Clause 1, Article 5 of this Circular, agencies and units make final settlement reports of completed projects according to regulations According to the Circular No. 09/2016 / TT-BTC dated January 18, 2016 of the Ministry of Finance stipulate the settlement of completed projects funded by the State capital.

Mr. Hung would like to ask, after completing maintenance and repairing from regular funding, the investor is not required to approve the settlement of completed projects according to the form No. 10 / QLDA of Circular No. 09/2016 / TT-BTC, is it correct?

The level-I budgeting agency is responsible for settling budgets of affiliated level-II estimating units, so the procedure for making annual budget statements for maintenance works is from regular funding assigned to the units. What is included in the level II budget besides Article 5 of Circular No. 92/2017 / TT-BTC mentioned above?

Regarding this issue, The Ministry of Finance gives the following opinions:

According to Clause 2, Article 5 of Circular No. 92/2017 / TT-BTC, constructions with a finance of VND 500 million or more: Apart from making annual settlements according to Clause 1, Article 5 of this Circular, agencies and units prepare the settlement report of completed projects in accordance with the Circular No. 09/2016 / TT-BTC dated January 18, 2016 of the Ministry of Finance providing regulations on project settlement completed with State capital.

Under the provisions of Circular No. 09/2016 / TT-BTC, the unit must prepare a report on the settlement of the completed project and send it to the agency for settlement verification and approval (Article 7); After settling the settlement, the agency verifying the settlement shall compile a dossier to submit the final settlement of the completed project to submit to the competent person for approval (the dossier includes a draft decision to approve the settlement of the completed project according to Form No. 10 / QTDA Circular No. 92/2017 / TT-BTC).

We recommend Mr. Hung to comply with the provisions of Circular No. 92/2017 / TT-BTC and Circular No. 09/2016 / TT-BTC above.

Procedures for annual budget settlement

In the Law on State Budget 2015 and its guiding documents on level-I estimating units and attached cost-estimating units, there is no provision on grade-II estimating units.

Article 5 of Circular No. 92/2017 / TT-BTC prescribes the settlement of funds for repair, maintenance, renovation, upgrading and expansion of facilities to comply with the Housing Budget Law. States, Accounting Law and guiding documents.

The order, procedures and deadlines for settling budgets at all levels are specified in the State Budget Law, the Accounting Law and guiding documents (Circular No. 137/2017 / TT-BTC dated 25 / December 2017 of the Ministry of Finance stipulating the approval, appraisal, notification and summary of annual settlement; Circular No. 09/2016 / TT-BTC dated January 18, 2016 of the Ministry of Finance on settlement the completed project belongs to the State capital ...).

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