Ms. Nguyen Thi Phuong Lam works at the traffic construction investment project management board of Vinh Phuc province, is a special non-business unit, applying the self-financing mechanism to ensure regular expenditures according to regulations. Decree No. 16/2015/ND-CP dated February 14, 2015 of the Government and established under Decree No. 59/2015/ND-CP dated June 18, 2015 of the Government regulating the management of construction investment projects.

In the process of making the final settlement of the completed project, related to the final settlement value of construction supervision costs performed by Mrs. Lam's unit as the investor, there are some difficulties and problems as follows:

Project A will start construction in 2020 and end in 2021. Ms. Lam's unit is the investor who conducts project management and construction supervision by herself in accordance with regulations and in accordance with its capacity. When making project management revenue and expenditure estimates for 2020 and 2021, the unit did not include the revenue of the two tasks above into the total revenue generated in the year for the following reasons:

In 2020, when making estimates of revenue - expenditure, because the funding source from other projects has ensured the balance between revenue and expenditure in the year, the unit does not include the cost of construction supervision of this project in the estimate. .

In 2021, because the project has been completed, is awaiting finalization and the project has not been allocated a capital plan for the year, when building the annual revenue and expenditure estimate, the unit does not include the cost of project construction supervision. this project into the estimate (it is expected that after the work is finalised, completed and capital is allocated, it will be included in the revenue - expenditure estimate of the year in which the capital is allocated).

Moreover, based on Point 2, Section 13, Article 1 of Circular No. 06/2019/TT-BTC dated January 28, 2019, amending and supplementing Article 21 of Circular 72/2017/TT-BTC dated July 17/ 2017 of the Ministry of Finance, the determination of revenue in the year is determined by the unit based on the actual situation in the year.

However, when the verification of the project's settlement is completed, the verifying agency does not accept the final settlement of construction supervision costs by the investor because it has not been included in the revenue estimate of the year (2020 or 2021) before. when submitting the settlement verification.

Ms. Lam asked that the settlement verification agency excludes the construction supervision value of project A mentioned above because this cost has not been included in the investor's revenue estimate before submitting for verification and approval. Is the calculation consistent with current regulations?

The Ministry of Finance responded to this issue as follows:

Regarding the finalization of revenues and expenditures for project management, in Clause 5, Article 22 of Circular No. 72/2017/TT-BTC dated July 17, 2017 of the Ministry of Finance, providing for the management and use of revenues from operations. Project managers of investors, project management boards funded by the State budget shall prescribe the final settlement of revenues and expenditures for project management of the Group II project management boards:

When each project is assigned to manage, complete, hand over and put into use, the project management expenses, construction investment consulting costs, etc. will be included in the total investment of each project. finalize according to the deduction norms (percentage) or the estimate approved by the competent authority in the total investment of the project.

Regarding finalization of completed projects, Circular No. 10/2020/TT-BTC dated February 20, 2020 of the Ministry of Finance stipulating the settlement of completed projects using State capital as follows:

- Article 3 stipulates that investment costs are settled: "Investment costs to be settled are all legal expenses incurred during the investment process to bring the project into operation and use. Legitimate costs are all expenses performed within the scope of the project, the approved estimate and the signed contract in accordance with the provisions of law (for the works performed under the contract) including: the entire adjustment and supplement is approved according to regulations and according to authority. The investment expenses to be settled must be within the limit of the total investment approved or adjusted or supplemented in accordance with the provisions of law.

- In Article 14, regulations on verification of investment costs: Based on the total investment approved and reported according to Form No. 04/QTDA, the agency in charge of verifying the final settlement shall verify according to the recorded cost structure. in total investment: Compensation, support and resettlement costs, construction costs, equipment costs, project management costs, construction investment consulting costs, other costs.

“Clause 5. Verification of project management costs:

a) For projects funded by the State budget: Comply with the provisions of the Circular of the Ministry of Finance on management and use of revenues from project management activities of investors. , project management boards funded by the State budget.

b) For other state-funded projects: Project management expenses and construction investment consultancy expenses performed by the investor and the management board themselves, which can be settled as actual expenses. comply with regulations and not exceed the maximum cost in the approved project or estimate.

c) For a project managed by an investor or a project management unit, one project shall be managed: Review expenditure documents to ensure the legality and validity according to regulations applicable to administrative agencies. and public service units. The management of assets of the project management board when the project is finished shall comply with the provisions of the Law on Management and Use of Public Property and its guiding documents.

Clause 6. Verification of construction investment consultancy costs and other expenses:

a) For consulting expenses and other expenses calculated according to the percentage norm: Check the conditions specified in the application of the rate norm to determine the cost value of each type of work. ".

- At Point a, Clause 1, Article 17 of the regulations on verification and determination of debts:

“a) Based on the results of verification of investment costs and the amount paid to contractors by the investor, to clearly identify each receivable and payable debt according to the right subjects.

Therefore, the cost of construction supervision of the investor that has been carried out but has not yet been paid shall comply with the above regulations.

It is suggested that Ms. Lam's unit base on the above provisions to implement.