CIRCULAR No.48/2021/TT-BTC PROVIDING GUIDELINES ON FORMS OF REPORTS ON DISBURSEMENT OF OFFICIAL DEVELOPMENT ASSISTANCE (ODA) AND CONCESSIONAL LOANS GRANTED BY FOREIGN DONORS

CIRCULAR

PROVIDING GUIDELINES ON FORMS OF REPORTS ON DISBURSEMENT OF OFFICIAL DEVELOPMENT ASSISTANCE (ODA) AND CONCESSIONAL LOANS GRANTED BY FOREIGN DONORS

Pursuant to the Law on Public Debt Management dated November 23, 2017;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 56/2020/ND-CP dated May 25, 2020 on management and use of official development assistance (ODA) and concessional loans granted by foreign donors;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;

At the request of Head of Department of Debt Management and External Finance;

The Minister of Finance hereby promulgates a Circular providing guidelines on forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. Scope: this Circular provides for forms of reports on disbursement of official development assistance (ODA) and concessional loans granted by foreign donors and aid connected with loans (hereinafter referred to as “foreign capital”) according to annual foreign capital allocation plans.

2. Regulated entities:

Project owners/Project management boards and supervisory authorities.

3. This Circular is not applicable to:
4. a) Enterprises and public service providers that receive on-lent capital and submit disbursement reports in accordance with the Government’s on-lending decrees.
5. b) Independent aid submitting disbursement reports in accordance with circulars on non-refundable aid of the Ministry of Finance.

Article 2. Reporting rules

1. Reporting units shall report on foreign capital disbursement based on allocated foreign capital according to regulations of the Law on Public Investment and Law on Public Debt Management and guiding documents thereof.
2. Units reporting on foreign capital disbursement must promptly submit adequate, accurate and honest reports according to regulations of this Circular. Reports shall specify difficulties and factors affecting foreign capital disbursement; propose solutions to issues faced by foreign capital management and disbursement; provide sufficient information for management by competent authority and relevant regulatory bodies, organizations and individuals.
3. Project lists and amounts of capital allocated for planning, investment preparation, each sector, programs and projects of each Ministry, ministerial-level agency and Governmental agency and other bodies at central level (hereinafter referred to as “ministries”) and local government must be consistent with capital allocation decisions of competent authorities (including mid-term funding plans, annual funding plans, additional funding plans, plans for funding to be extended or allocated to reporting year and revised funding plans).
4. Apply information technology in reporting, meeting requirements of the national information and reporting system.

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