Embed Size (px)
Citation preview
UYBANNI-IANDAN
TINH HOA BINli
VAN PHONG
S640(>iA^P0BND-TCTMV/v thuc hien Thong tir s6
72/?Q17aT-BTC
CONG HOA XA HOI CHU NGfflA VIET NAMDoc lap - Tu- do - Hanh phuc
HdaBlnh, ngay 03thdng 8 ndm 2017
s5y TE TINH HOA BINHKmh gu'i:
., So: - Cac Sa, ban, nganh, do^i the;- Uy ban nhan dan cac huyen, th^ih pho.
Chuyen:
Li/u ho sO so:.
Bo tnvang Bo Tki chinh ban hanh Thong tir so 72/201VATT-BTC ngay17/7/2017 Quy diiih vh quan ly, sudung cac Idioan thu fir hoat dong quan ly dir ancua cac chii dSa tu, ban quan ly du an sudung von ngan sach (sao giri kern); Dongchl Pho Chii tich Uy ban nhan dan tinh Bui Van IChanh c6 y kien nhu sau;
Giao cac Sd, ban, ng^o, domi the, Uy ban nlian dan cac huyen, th^pho; can cu chuc nang, nhiem vu; chu tri, ph6i hop voi cac don vj lien quannghien cuu thirc hien Thong tu tren cua Bp trudng Bp TM chinh; de xuat, baocao Chu tich Uy ban nhan dan tinh.
phong Uy ban nhan dan tinh thong bao de cac So, ban, nganh, doimthi Uy ban nhan dan cac huyen, thanh ph6 va cac don vi lien quan bi§t, thirchien./.
Nb'/ nhan:
Ninrtren;
- Chii tjch; cac Pho Chi5 tichUBNDtinh;
- Chanh, Pho CVP UBND tinh;- Luu VT.TT{80b),
KT. CHANH VAN PHONGmVAN PHONG
nhan
Anh Quy
BO TAICHINH
S6: 72/2017/TT-BTC
CQNG HOA XA hoi CHtl NGHiA VI|;T NAMPoc lap - Ty do - Hanh phuc
HaNoi, ngay 17 thdng 7 mm 2017
ONG U>^BAN r
th6ng TTJ*_ve quan ly, su- dung cac khoan thu tii- boat dong quan ly dir an•hu dau tlx, ban quan ly du- an sirdung von ngan sach nha nirdc.
cie Ludt Ngdn sdch nhd nude so 83/2015/QH13 ngdy 25 thdng 6 ndm2015;
Can cu Nghi dink sS 32/2015/ND-CP ngay 25 thdng 3 ndm 2015 cuaChinh phu ve quan ly chiphi ddu tu xdy dimg;
Can cu Nghi dink s6 59/2015/ND'CP ngdy 18 thdng 6 ndm 2015 cuaChinh phu ve quan lydu dn ddu tu xdy dung;
Cdn cu Nghi dinh so 42/2017/ND-CP ngdy 05 thdng 4 ndm 2017 cuaChinh phu vi sira doi, bS sung mot so diiu Nghi dinh s6 59/2015/ND'CP ngdy18 thdng 6ndm 2015 cua Chinh phu ve quan ly dudn ddu tuxdy dung;
Cdn cu Nghi dinh so 16/2016/NB-CP ngdy 16 thdng 3 ndm 2016 cuaChinh phu vi qudn ly vd su dung von hd tr<?phdt triin chinh thuc (ODA) vd vonvay mi ddi cuacdc nhd tdi trg nu&c ngodi;
Cdn cu Nghi dinh s6 16/2015/ND'CP ngdy 14 thdng 02 ndm 2015 cuaChinh phu quy dinh cachi tuchu cua dan vi sunghiep cong lap;
Cdn cu Nghi dinh s6 141/2016/ND-CP ngdy 10 thdng 10 ndm 2016 cuaChinh phu quy dinh cachi tuchu cua dan vi sunghiep cong lap trong ITnh vucsu nghiep kinh te vd su nghiep kinh te khdc.
Cdn cu Nghi dinh so 130/2005/NB-CP ngdy 17 thdng 10 ndm 2005 cuaChinh phu quy dinh chi do tu chu, tu chiu trdch nhiem ve su dung kinh phi qudnly hdnh chinh doi vdi ca quan nhd nude;
Cdn cu Nghi dinh s6 117/2013/ND-CP ngdy 7 thdngJO ndm 2013 cuaChinh phu sua doi, bo sung mot so dieu cua Nghi ^t^h so 130/2005/ND-CP^ngdy 17/10/2005 cua Chinh phu quy dfnh chi do tu chu, tu chiu trdch nhiem vesudung kinh phiqudn ly hdnh chinh dot v&i caquan nhd nuac;
Can cu Nghi dmh so 215/2013/ND-CP ngdy 23 thdng 12 ndm 2013 cmChinh phu quy dinh chuc nang, nhiem vu, quyen hqn vd ca cdu to chiec cm B6Tdi chinh;
Theo de nghi cua Vu trieang Vii Ddu tie;
Bq truang Bq Tdi chinh ban hdnh Thong tu quy dinh ve qudn ly, su dungcdc khodn thu tu hoqtdgng qudn ly du an cua cdcchuddu tu, ban qudn lyduansu dung von ngdn sdch nhd nude.
ChiroTig I
QUY DINH CHUNG
Dieu 1. Pham vi dieu chinh va doi tiro'ng ap dung
1. Ph^ vi dieu chinh: Thong tu nay quy dinh ve quan ly, su di^g cac
khoan thu tu boat dong quan ly du an cua cac chu dau tu, ban quan ly du an su
dung von ngan sach nha nude (bao gom ca cac du on su dung v6n ho trq phat
trien chinh thuc (ODA) va von vay uu dai cua cac nha tai trq nude ngoai dugcf
can doi vao ngan sach nha nude).
2. Doi tuqng ap dung: Cac chii dau £u', Ban quan ly du an (BQLDA), cac
to chuc, ca nhan c6 lien quan den viec qu^i ly, su dung, thanh tra, kiem tra,
kiem toan, kiem soat thanh toan doi vdi cac khoan thu tu boat dong quan ly du
an cua cac chii dau tu, ban quan ly du an su dung von ngan sach nha nude (bao\ f t
gom ca cac du an su dung von hd trq phat trien chinh thuc (ODA) va von vay uu
dai cua cac nha tai trq nude ngoai duqc can doi vao ngan sach nha nude).
3. Doi vdi cac du an sii dung von ho trq phat trien chinh thuc (ODA) var ^
von vay uu dai cua cdc nha tai trq nude ngoai, trudng hop quy dmh ve quan ly,
su dung cac khoan thu cua chu dau tu, BQLDA tai Thong tu nay c6 su khac biet
vdi Hiep dinh giua Chinh phu Viet Nam va nha tai trq hoac cac dieu udc quoc te
ma Viet Nam tham gia thi dp dung theo Hiep dinh va dieu udc quoc te do.
4. Thong tu nay khdng dieu chinh doi vdi:
a) Doanh nghiep tu van khi thuc hien hqp dong tu van quan ly du an ky
vdi cac chu dau tu, BQLDA khac.
b) Viec quan ly, su dung cdc khoan thu tu boat dong quan ly du an cua
cdc BQLDA chuyen nganh, BQLDA khu vuc do Ngudi dai dien c6 tham quyen
cua tap doan kinh te, tong cong ty nha nude quyet dinh thanh lap theo quy dinh
tai Khoan 7 DiSu 1Nghi dinh s6 42/2017/ND-CP ngay 05/4/2017 cua Chinhphii vS sua d6i, b6 sung mot so dieu Nghi dinh s6 59/2015/ND-CP ngay18/6/2015 cua Chinh phu ve qu^ 1^ du an dlu tu' xay dimg dugo thuc hien theoccy Chi doanh nghiep, khong thuoc dfii tugng di6u chinh cua Thong tu nay.
Dieu 2. Cac khoan thu tir heat dgng quan ly du- an
Cac khom thu tu hoat dgng quan ly du an cua cac chu dau tu, BQLDAgom c6:
1. Khom thu tu ngu6n chi phi quM ly du an tinh trong tong muc dau tucua cac du an dugc giao nhiem vu quan ly va thuc hien theo quyet dinh cua c§.pCO tham quyen. Kinh phi nay dugc xac dinh bang each lap du toan hoac ap dungdinh muc chi phi qu^ 1^ du an theo quy dinh cua Bo Xdy dung.
2. Khoan thu tir cac kho^ phi dugc khau trir va dl lai tir viec thuc hiencac nhiem vu quan ly du an nhu: to chuc tham dinh thiet ke ca scf, thiet ke xaydung; tham dinh du toan xay dung va cac hoat dgng khac theo quy dinh hienh^.
3. Cac kho^ thu cua BQLDA chuyen nganh, BQLDA khu vgc tir hoatdgng dich vu tu vdn cho cac chu dau tu, BQLDA khac nhu: qu^ ly cac du andugc cac chu dku tu khac liy nhiam, uy thac theo quy dinh tai Thong tu so16/2016/TT-BXD ngay 30/6/2016 ciia Bg Xay dung ve huong din thuc Menmot s6 Bihn cua Nghi dinh s6 59/2015/ND-CP ngay 18/6/2015 cua Chinh phuve hinh thuc td chiic quMi ly du an dau tu xay dung; to chuc lua chgn nha thau,giam sat thi cong, lip dat thiet bi, tham dinh, tham tra thiet ke, du torn va cachoM dgng tu vln khac. Muc thu theo hgp ddng dugc ky ket, khong trdi v6i quydinh cua phap luat.
4. Thu tir vigc t6 chuc thuc hien cong tac boi thuong, ho trg va tai dinh cu(ngoai khoan chi phi t6 chuc thuc hien cong tac giai phong mat bSng thugc trachnhiem cua chu diu tu da dugc tinh trong chi phi quan ly du an dugc giao theoquy dinh ciiaBg Xay dung);
5. Thu tir nhiSm vu quan ly, bao tri du an sau ho^ thanh cua BQLDA khuvuc, BQLDA chuyen nganh theo quy dinh tai NgM dinh so 59/2015/ND-CPngay 18/6/2015 cuaChinh phu.
6. Cac khoan thu hap phap khac theo quy dinh cua phap luat. Cac khoanthu n^y khong ti'nh vao chiphi dau tir cuacacdir andugc giao nhiem vu quan ly.
7. Tmang hop BQLDA dugc cap c6 tham quyen giao lam co quan nhanude CO th§m quySn chu&i bi va thuc hien du an dtu tu theo hinh thuc d6i tac
cong tu (PPP) thi viec lap du to^, thanh toan, quyet to^ chi phichuin hi dlu tuva thuc hien du an cua du PPP dugc thuc hien theo quy dinhtai Thong tu s6
55/2016/TT-BTC ngay 23/3/2016 cua B6 Tai chinh quy dinh mot so ngi dung vequan ly tai chinh doi vdi du to PPP va chi phi lira chgn nha dau tu.
Dieu 3. Nguyen tac quan ly
1. Chii dau tu, BQLDA thuc hien quto ly, sii dung cac khoto thu tu hoatdgng quan du to theo dung quy dinh ciia phap luat, dam bao chi dtog mucdich, dung doi tugng, ti8tkiem, hieu qua.
2. Co quan thanh toan c6 trach nhiem kiem soat va thanh toto von kipthai, day dii chi phi quan ly du to cho cac chu dau tu, BQLDA theo quy dinhcua Thong tu nay.
3. Co quan Tai chinh cac cap theo chiic ntog nhiem vu dugc giao, c6trach nhiem kiem tra, hudng dan chii dto tu, BQLDA to chuc thuc hien theo quydinh cua Thong tu nay.
4. Co quan cap tren cua chu dlu tu, cua BQLDA chi dao chu dlu tu,BQLDA thuc hien quto ly, su dung cac khoto thu tu hoat dong quto ly du andung muc dich, tiet kiem, hieu qua, dan chu cong khai va minh bach; chip htohdung che do quto ly tai chinh - dto tu - xay dung ciia Nha nuoc va cac quy dinhtai Thong tu nay.
Dieu 4. Phan nhom doi tugng quan ly du an
1. Nhom I: cto chu dau tu do nguai quyet dinh dau tu giao (tru truonghop ngudi quyet dinh dto tu giao BQLDA dau tu xay dimg chuyen ngtoh,BQLDA dau tu xay di^g khu vgc Itoi chu dto tu), BQLDA diu tu xay dimg 1du to do chu dto tu quyet dinh thtoh lap theo quy dinh tai Dieu 19 Nghi dinhso
59/2015/ND-CP ngay 18/6/2015 cua Chinh phu ve quto ly du to diu tu xaydung.
*
2. Nhom II: BQLDA dhu tu xay dimg chuyen ngkih, BQLDA dau tu xaydung khu vuc do Bo trudng, Thu tnrong ca quan 6trung ucmg, Chii tich Uy bannhan dan cdp tinh, cip huyen th^ lap theo quy dinh tai Khoan 7Dieu 1Nghidinh s6 42/2017/ND-CP ngay 05/4/2017 cua Chinh phu.
BQLDA chuyen ng^, BQLDA khu vuc xay dung phuong an tu chu vetai chinh tu dam bao chi thuong xuyen phu hop voi ke hoach va dieu kien thuct§ cua don vi, bao cao nguai quyit dinh th^ lap de phe duyet theo quy dinh taiNghi dinh s6 16/2015/ND-CP ngay 14/02/2015 cua Chinh phu quy dinh ca chitu chu cua don vi su nghiep cong lap; Nghi dinh si 141/2016/ND-CP ngay10/10/2016 cua Chinh phu quy dinh ca che tu chu cua don vi sir nghiep cong laptrong ITnh vuc su nghiep kinh ti va su nghiep kinh te khac.
3. Chu dau tu, BQLDA nhom I thuc hien viec lap du toan, quyit toan thuchi theo quy dinh tai Muc 1 Chuang II Thong tu nay. BQLDA nhom II thuchien viec lap du toan, quyit toan thu chi hang nam theo quy dinh tm Muc 2Chuang II Thong tu nay.
Diiu 5. Che do ke toan
Chu diu tu, BQLDA thuc hien theo Thong tu huang din ke toan ap dimgcho don vi chu dau tu; trong do:
1. Cac khoki thu tu viec thuc hien quan ly du an va thuc hien cac cong
viec tu vin diu tu xay dung thuoc cac du an duqc giao qu^ ly theo quyet dinh• / *
cua cap CO tham quyin sau khi chi cac khoan chi phi lien quan true tiep dugc bosung vao nguon kinh phi dau tu xay dung cua du an.
2. Cac khoan thu tu hoat dong cung dp dich vu thong qua hop dong kinhte va cac khoan thu khac hach toan vao doanh thu cua BQLDA.
Diiu 6. Tai khoan giao dich
1. Chu dIu tu, BQLDA ma tai khoan giao dich de phan anh cac khoanthu, chi tuhoat dong quan ly du an theo quy dinh cua Luat Ngan sach nha nuacva phap luat c6 lien quan. Chu dIu tu, BQLDA chuyen nganh, BQLDA khu vucquan ly nhieu du an dugc ma mot tai khoan chung tai Kho bac nha nuoc naithuan tien giao dich' ciia chu dau tu, BQLDA de tiep nhan nguon thu tu hoatdong qu^ ly du an cua tat ca cac du an dugc giao quan ly.
2. Co quan thanh toan von dSu tu thuc hien tarn ling, thanh toan chi phiquan ly dir an theo du toan dirqc cap c6 th^ quyen phe duyet; ch8 do ung,thanh toan von dau tu; de nghi cua chu dau tu, BQLDA; chd do quan ly tai chinhhienhanhva cac quy dinh cu the tai Thong tu nay.
3. BQLDA khu vuc, BQLDA chuyen nganh c6 cac hoat dgng dich vudugc ma tai khoan tien gui tai Ngan hang hoac Kho bac Nha nuoc dl phki anhcac kho^ thu, chi cua hoat dong dich vu. BQLDA khu vuc, BQLDA chuyennganh nhan liy thac quan ly thuc hien cac du an su dung von ngan sach nhanuoc thi thuc hien md tai kho^ tm Kho bac nha nude doi vdi du an dugc uythac.
Dieu 7. Thuc hien nghia vu vdi ngan sach nha nude
BQLDA khu vuc, BQLDA chuyen nganh c6 cac khoan thu tu hoat dgngdich vu tu vdn cho cac chu dau tu, BQLDA khac va cac khoan thu hop phapkhac ma cac khoan thu nay khong tfnh vao chi phi dau tu cua cac du an dugcgiao nhiem vu quan ly, phai thuc hien dang ky, nop day du cac loai thue, phi vale phi theo quy dinh cua phap luat hien hanh ve thue, phi, 18 phi.
Dieu 8. Quan ly va su dung tai san
Viec mua sam, quan ly, su dung tm san phuc vu qu^ ly du an thuc hientheo quy dinh cua Luat quki ly, su dung tai san nha nude, Luat Ddu th4u, dinhmuc, tieu chuan cua nha nude va phap luat cd lien quan. Chu diu tu, BQLDAnhom I thuc hien theo quy dinh ve qu^ ly, su dung tai san nha nude phii hgp
r ^
vdi doi tugng tuang ung cua chu dau tu tai Luat Quan ly,.su dung tm san nhanude. BQLDA nhom II thuc hien theo quy dinh ve quan ly, su dung tai ski nhanude tai dan vi su nghiep cong lap tu chii chi thudng xuyen va thuc hien viec
t f
trich khau hao tai san c6 dinh theo quy dinh.
Chircng II
QUYDmH CU THE
Muc 1
QUAN LY, SU" DUNG CAC KHOAN THU CUA CAC CHU DAU TU VA BAN QUANLY DU AN NHOM I
Dieu 9. Lap du toan thu, chi quan ly du an hang nam
1. Chu dau tu, BQLDA qumi ly mot dir an c6 tong miic dau tu nho hen 15
ty d6ng khong phai lap va duyet du to^ thu, chi quan ly dir an; nhimg phai tuanthu cac npi dung chi quy dinh tai Bihi 11 Thong tunay vakhong vucrt dinh muctrich theo quy dinh.
y •* ^ '
2. Can cu dieu kien cu the cua dir an, chu dau tu quyet dinh viec lap va
phe duyet mot dir toan chung cho ca chu d§u tu vaBQLDA sii dung hoac lap vaduyet 02 du to^ thu, chi quan ly du ^ rieng cho chu dau tu va BQLDA de
thuan tien su dimg.
3. Co so de lap du toan thu, chi quan ly du an
a) Quylt dinh giao nhiem vu chii diu tu, quyet dinh thanh lap BQLDA;
b) QuySt dinh dau tu, quylt dinh phe duyet du toan;q > r
c) Du toan chi phi cho cong tac chuan bi dau tu (doi voi cac kho^ thu vat y
chi phi quan ly du an trong giai doan chuan bi dau tu);
d) Van hm cho phep chu ddu tu, BQLDA tu thuc hien mot so cong viecnhu: tilp nh^, bao quan vat tu, thiet bi cua du an, cac boat dong khac va dutoandugc cap c6 tham quyen phe duyet cua cac congviec noi tren kem theo;
d) Cac kho^ thu quy dinh tai Dieu 2 Thong tu nay;
e) Cac quy dinh v6 dinh muc trich chi phi quan ly du an, chi phi tu vinddu tu va xay dimg hien hanh;
g) Bang tinh luong nam cua can bo quan ly du an theo Mau so 03/DT-QLDA ban h^ kem theo Thong tu nay, trong do xac dinh ro danh sach can botrue tiep tham gia quan ly du an theo 3 muc; canbo huong luong tu du an, canbohuong luongtheo hop dong, canbo kiem nhiem qu^ ly du an;
h) Cac quy dinh vl qu^ ly tai chinh hien hkih d6i voi co quan nha nudeva don vi sir nghiep cong lap;
i) Dinh muc tieu chuan do co quan nha nude c6 thim quyen ban h^theo quy dinh cua phap luat ve mua tai san, dinh muc mua 6 to; tieu chu^dinh muc v6 nha 1^ viec; tieu chuln, dinh muc trang bi dien thoai cong vu tainha rieng va dien thoai di dong; che dp cong tac phi nude ngoai; chi dp tilp
f r
khach nude ngom va hoi thao quoc te tai Viet Nam.
k) Cac can cu khac cua du an (neu c6).
7
4. Noi dung du toan thu, chi quan ly dir zn g6m c6 02 pMn: Du toan thuva Dir loan chi.
Bieu 10. Noi dung du* toan thu
1. Xac dinh nguon thu duqc trich theo timg dy
Xac dinh nguon kinh phi trich theo tung dy an duac giao qu^ ly dS ghivao Mau so 01 (i)/DT-QLDA - Bang tinh nguon kinh phi quan ly dy an ban hanhkem theo Thong tir nay. Mau so 01(i)/DT-QLDA lap rieng cho timg dy^ (i). (i)se chay tir 1den n doi vdi trudng hop chu dau tu duoc giao quan ly nhi8u dy zca,cu the nhu sau:
a) Can cu tong muc dau tu ciia dy an dugc phe duyet va dinh muc trichchi phi quan ly dy an theo vmi cong bo cua co quan c6 tham quyen dl xacdinh chi phi quan ly dy an cua du an (ky hieu la Gqlda)- Truong hop cac dy ankhong CO dinh muc trong cac van b^ cong bo hoac chi 1^ cong tac chu§n bidau tu cho dy an thi trich tlieo dy to^ do cap giao nhiem vy duyet. D6i vdi cacdy an ODA neu Hiep dinli cua dy an hoac Thda thuan v8 v6n vien trg khongho^ Im ky ket giUa Chinh phu Viet Nam va nha tai trg quy dinh cu the v6 muckinh phi quan ly dy m thi thyc hien theo Hiep dinh hoac Thoa thu^ do.
b) Can cu tong muc dau tu cua dy an dugc phe duyet va dinh muc trichchi phi tu van dau tuxay dyng theo van bki cong bo cua co quan c6 thim quy8nde xac dinh cac kho^ chi phi tu van dSu tu xay dyng do chii d4u tu, BQLDA tythyc hien (ky hieu la Gry). Trudng hgp khoan chi phi tu vdn khong c6 dinh muctrong cac van b^ cong bo thi lap dy to^ theo quy dinh.
c) Xac dinh muc chi cu the cho nhung cong viec thugc chi phi quan ly dyan ma chii dau tu, BQLDA can phai thue tu v^ thyc hien (bao gom ca trudnghgp chii dau tuthue BQLDA chuyen nganh, BQLDA khu vuc thyc hien quan lydu an theo hgp dong Uy thac quan lydu an) (ky hieu la Grrv)-
d) Kinh phi qu^ ly dy on phan do chii. dau tu, BQLDA dugc su dungtheo tung dy an trong suot qua trinh quan ly du m (ky hieu la Gqlda (cdt)} dugcxac dinh theo cong thue:
Gqlda (cdt) — Gqlda + Gjv - Gttv
d) Ve phan chia chi phi quki ly dy an giua chu dau tu va BQLDA mot dy
an do chu dau tu quyet dinh thanh lap: Ty le phan chia kinh phi tuong ung voi ty
le phan cong nhiem vu, ti-ach nhiem giua chu dau tu va BQLDA do chu dau tu
quyet dinh va dugc ghi trong quyit dinh thkih lap BQLDA hoac v^ ban giaonhiem vu.
^ \ ^ ^
Truong hop ngudi quyet dinh dau tu giao chu dau tu ky hop dong voi
BQLDA chuyen ng^, BQLDA khu vuc de thyc hien qu^ ly du an thi viec
ph&i chia chi phi qu^ ly du an can cu theo noi dung, kh6i lugng va tinh chitcong viec quan ly dy an ma chii dau tu va BQLDA thyc hien va dugc the hien
trong hgp d6ng giua chu dau tu va BQLDA sau khi c6 y kiin chap thuan cuangudi quyet dinh diu tu.
e) Du kien phan b6 chi phi quan ly du an cho cac nam trien khai thyc hien
du an.
2. Lap du toan thu nam ke hoach theo Mau so 02/DT-QLDA ban hanh
kern theo Thong tu nay, trong do xac dinh ro: Ngu6nkinh phi nam trudc chuyensang; Nguon trich tu cac du an dugc giao quan ly; Nguon thu tu hoat dgng dichvu tu van sau khi tru cac khoan thuS phai nop (neu c6) va Nguon kinh phi hgp
phap khac (neu c6); long kinh phi dugc su dung, luy ke kinh phida su dung cacnam trudc, kinh phi du kien sir dung nam k8 hoach, kinh phi con dd su dung cac
nam sau.
Dieu 11. Noi dung du toan chi
Noi dung du toan chi cua chu dau tu, BQLDA dugc ghi trong Mau so04/DT-QLDA ban hanh kern theo Thong tu nay, bao gom cac noi dung chi cuthe nhu sau:
1. Chi tien luong:
a) Luang ngach, bac theo quy luong dugc giao; lyang theo hgp dong laodgng doi vdi cac ca nhan dugc hudng luong tir dy an theo quyetdinh cua cap c6tham quyen va quy dinh hien hanh cua Nha nude ve che do tien luong dojwdtcan bg, cong chuc, vien chuc va luc lugng vu trang.
b) Chi tiSn luong lam them gid, lam dem theo quy dinh cua Luat Laodgng ve thdi gid lam viec, thdi gid nghi ngoi va cac van ban hudng dan thycliien (Nghi dinh s6 45/2013/NQ-CP ngay 10/05/2013 cua Chinh phu quy dinhchi tiet mot so dieu cua Bg Luat Lao dgng ve thdi gid lam viec, thdi gid nghi
ngai; Thong tur lien tich Bp Npi vu - Bp Tai chi'nh so 08/2005/TTLT-BNV-BTCngay 05/01/2005 huong dan thirc hien che dp tra luong lam viec vao ban dem,lam them gid doi voi bp, cong chuc, vien chuc va cac b^ sua doi, b6sung hoac thay the (neu c6)).
2. Chi tien cong tra cho lao dpng theo cong viec cu the, theo thoa thuan< *
trong hpp dong va phu hop vdi quy dinh cua phap luat.
3. Cac Idio^ phu cap lucmg:
a) Phu cip tham nien vupt khung, phu cap chuc vu, phu cip kiem nhiemchuc danh lanh dao, phu cap khu vuc, phu cap dac biet, phu cap thu hut, phu capluu dpng, phu cap doc hai, nguy hiim, cac che dp phu cip dac thu theo ngh8hoac cong viec theo quy dinh tai Nghi dinh s6 204/2004/ND-CP ngay14/12/2004 cua Chinh phu ve che dp tien lucmg doi vdi cac can bp cong chuc,vien chuc va luc lupmg vu trang; Nghi dinh so 17/2013/ND-CP ngay 19/2/2013va so 117/2016/ND-CP ngay 21/7/2016 cua Chi'nh phu ve sua d6i, bo sung motso didu cua Nghi dinh s6 204/2004/ND-CP ngay 14/12/2004 cua Chfnh phii vacac Thong tu hudmg dan cua Bp Npi vu.
b) Phu cap kiem nhiem quan ly du an:r
- Doi vdi can bp, cong chuc, vien chuc dupe phan cong lam viec kiemnhiem quan ly du an tai mot BQLDA dupe hudng phu cap quan ly du an theo tyle tuong ung vdi thdi gian lam viec tai BQLDA. Muc chi phu c£p kiem nhiemquan ly du an mot thang cho mot ca nhan toi da bang 50% tiln lucmg va phu capluong mot thang ciia ca nhan do.
- Trudng hpp can bp, cong chuc, vien chuc dupe phan cong lam kiemnhiem d nhieu BQLDA thi muc phu cap quan ly du an kiem nhiem dupe xacdinh tuong ung vdi ty le thdi gian lam viec cho tCmg BQLDA, nhung tdng mucphu cap cua tat ca cac BQLDA lam kiem nhiem toi da bang 100% muc luongtheo cap bac, phu cap luong dupe hudng.
- Nhimg ngudi da hudng luong theo quy dinh tai Khoan 1 DiSu naykhong dupe hudngphu capkiem nhiem theo quy dinh tai Khoan nay.
4. Cac khoan trich nop theo luong: bao hiem xa hpi, bao hiem y tl, baohiem that nghiep (neu c6), kinh phi cong doan, trich nop khac ddi vdi cac canhan dupe hudng luong tu du an theo quyet dinh cua cap c6 tham quyen.
5. Chi khen thudng: thudng thudng xuyen, thudng dot xult (neu c6) vacac chi phi lien quan den khen thudng. Muc chi tien thudng cho ca nhan, tap thdtheo quy dinh tai Nghi dinh sd 42/2010/ND-CP ngay 15/4/2010 cua Chinh phuve quy dinh chi tiet mot so dieu cua Luat Thi dua khen thudng va Luat sua ddi.
10
bo sung mot so dieu cua Luat Thi dua khen thuong; quy dinh tai Thong tu so71/2011/TT-BTC ngay 24/5/2011 cuaBp Tai chinh hudng din cong tac quan ly
f \
tai chinh thuc hien che dp thi dua khen thuong. Muc trfch lap du toan chi tient \ •> \ f
thuong toi da b^g 20% tong quy tien luong chuc vu, ngach, bac cua so can bp,e ^
cong nhan, vien chuc trong bien che va tien cong dupe duyet ca nam theo quydinh tai Thong tu so 71/2011/TT-BTC ngay 24/5/2011.
• ^ '
6. Chi phuc Ipi tap the: Thanh toan tien nghi phep, nghi che dp, trp capr r \ * r
kho kh^ thuong xuyen, trp cap kho khan dot xuat, tien thuoc y te.
7. Chi thanh toan dich vu cong cong: tien dien, tien nude, ve sinh moitrudng, nhien lieu, khoan phuong tien, cac dich vu khac.
8. Chi mua vat tu v^ phong: cong cu, dung cu van phdng, tu tai lieu, banghl, van phong phira, bao hp lao dpng, khac.
9. Chi thanh toan thong tin, tuyen truyen, lien lac: cudc phi dien thoai,buu chinh. Fax, Internet, sach, bao, tM lieu quan ly.
10. Chi phi hoi nghi: thuc hien theo Thong tu so 40/2017/TT-BTC ngay28/4/2017 cua Bp Tai chinh quy dinh che dp cong tac phi, che dp chi hoi nghi vacac van ban sua doi, bo sung (neu c6).
11. Chi thanh toan cong tac phi: thuc hien theo Thong tu s6 40/2017/TT-BTC ngay 28/4/2017 cua Bp Tai chinh quy dinh che dp cong tac phi, che dp chi
» 1 f
hpi nghi va cac v^ ban sua doi, bo sung (neu c6).
12. Chi phi thue mudn: thue phuong tien di lai, nha lam viec, thiet bi phucvu cac loai, thue chuyen gia va giang vien, thue dao tao M can bp, thue mudnkhac.
13. Chi doan di cong tac tai nude ngoai: thuc hien theo npi dung, tieuchuan, dinh miic chi tai Thong tu so 102/2012/TT-BTC ngay 21/6/2012 cua BpTai chinh quy dinh che dp cong tac phi cho can bp, cong chuc nha nude di congtac ngan han d nude ngoai do ngan sach nha nude dam bao kinh phi va cac v^ban sua doi, bo sung (neu c6).
14. Chi doan vao: Thuc hien theo Thong tu so 01/2010/TT-BTC ngay06/01/2010 cua Bp Tki chinh quy dinh che dp chi tieu don tiep khach nude
* « • • 'a
ngoai vao lam viec tai Viet Nam, chi tieu to chuc cac hpi nghi, hpi thao quoc tetai Viet Nam va chi tieu tiep khach trong nude va cac van ban hudng dan, suadoi, bo sung (neu c6).
15. Chi siia chiia thuong xuyen tai s^: viec sua chua tai san phuc vu hoatdpng qu^ ly du an cua chu dau tu, BQLDA phai c6 trong du toan dupe cap
11
tham quyen phe duyet, theo dung cac quy dinh hien hanh cua Nha nude ve qu^ly, su dung tai san nha nude.
16. Chi phi mua sam tai dung cho qu^ ly du an: nha cua, phuong tienr r %
di lai, thiet bi phdng chay ehua ehay, may tinh, phan mem may tinh, may vanphong, cac tai san khac phuc vu hoat dpng quan ly du an cua chii dau tu,
I •> \
BQLDA phai c6 trong du tote duac cap tham quyen phe duyet, theo dung cacquy dinh hien h^h cua Nha nude ve quan ly, su dimg tai san nha nude.
17. Chi phi khac: nop thue, phi, le phi, bao hiem tai va phuong tien,tiep khach, chi ung dung khoa hoc cong ngh|, quan ly he thong thong tin congtrinh va mot so khoan chi khac.
f >
18. Dy phong: toi da bang 10% cua dy toan./ \
Dinh muc chi tieu doi vdi cac khoan chi tai dieu nay thyc hien theo cac
quy dinh hien hanh doi vdi cac co quan nha nude va don vi sy nghiep cong lap.
Dieu 12. Tham dinh, phe duyet du- toan thu, chi quan ly dy an
1. Chu dau tu tham dinh, phe duyet dy toan thu, chi qu^ ly dy an.
2. Ho so trinh tham dinh dy toan thu, chi qu^ ly dy an:\ r \ f
a) b^ de nghi phe duyet; quyet dinh dau tu; quyet dinh phe duyet dy
to^ cong trinh; quyet dinh thanh lap BQLDA;
b) Bang tinh nguon thu tu hoat dong quan ly dy an theo Mau so 01(i)/DT-
QLDA;
c) Du toan thu quan ly dy an theo Mau so 02/DT-QLDA.
d) B^g tinh luong nam theo Mau so 03/DT-QLDA;
d) Quyet dinh phan cong can bo, cong chuc, vien chuc 1^ viec kiem
nhiem, xac dinh ty le tuong ung vdi thdi gian lam viec tai BQLDA.
e) Dy toan chi quan ly dy ^ n^n theo Mau so 04/DT-QLDA.
3. Noi dung tham dinh dy toan thu, chi quan ly dy
a) Tham dinh npi dung cong viec, phuong phap tinh toan, sy phu hop♦ \ \
trong viec phan bo nguon kinh phi cho cac nam trong Bang tinh nguon thu tu
hoat dpng qu^ ly dy an theo Mau so 01(i)/DT-QLDA;
b) Tham dinh sy phu hop trong bang Dy toan thu quan ly dy an nam theo
M§u so 02/DT-QLDA;
12
c) Thara dinh sir phu hap cua cac noi dung chi trong dir toan theo Mau so04/DT-QLDA vai cac tieu chuan, dinh muc va chS do tai chinh hien h^ cuaNha nude.
4. Thai han thira dinh va phe duyet dir toan thu, chi qu^ ly du an trongvong 14 ngay lam viec kk tir khi chu dau tu nhan du ho sa tham dinh du to^thu, chi quan ly du an theo quy dinh va h6 sa (to bao ti'nh hop phap, hop le.
5. Quy8t dinh phe duyet du toan thu, chi quki ly du an nam theo MIu so01/QD-QLDA banh^ kem theo Thong tu nay duac gui tdi BQLDA, co quan
thanh to^ va cac dan vi cd lien quan de thuc hien.
6. Trong qua trinh su dung, chii dau tu dugc chu dong di6u chinh va chiutrach nhiem vk viec diSu chinh cac kho^ chi trong ph^ vi du toan nam da
duyet. Trudng hop vugt du toan thi phM tham dinh va phe duyet dieu chinh, bosung.
©leu 13. Quy dinh ve sfr dung kinh phi tiet kiem dugc
1. S6 kinh phi quan ly du ^ tiet kiem dugc khi ket thuc nam ngan sach lakhom chenh lech giua so chi thuc t8 thap hon ngudn kinh phi trong du to^ thu,chi quan ly du an dugc duyet sau khi da ho^ th^ cac nhiem vu, cdng viecdugc giao trong nam ve quan ly du an dau tu xay dung.
Cac hoat dgng quan ly dac thu phat sinh trong nam, kinh phi mua s4m,siia chua thudng xuyen da dugc phe duyet trong du toan neu khong thuc hientrong nam ma chuyen sang thuc hien nam sau thi khong dugc xac dinh la kinhphi tiet kiem dugc trong nam.
2. Noi dung su dimg kinh phiquan ly du an tiet kiem dugc:
a) Chi thu nhap tang them:
- Trong ph^ vi nguon kinh phi tiet kiem dugc, chu dau tu, BQLDA xacdinh he s6 t^g them quy ti6n luang t6i da 1,0 (mot) 1^ so vdi tihn luang ngach,bac, chuc vu do nha nuac quy dinh dk. chi tra thu nhap tang them cho can bg,cong chiic, vien chuc, nhung nguaihuang lucmg tu chi phiquan ly du an. •
r
- Viec chi tra thu nhap tang them cho nguai lao dgng dam bao nguyen tac
gan vai khoi lucmg, nhiem vu cong viec dugc giao, muc do ho^ thanh congviec, bao dam thu hut dugc lao dgng c6 trinh do cao va tuang quan hgp ly vditien luang cua can bg, congchuc trong cungdan vi.
13
b) Chi khen thirong: chi khen thuong dinh ky hoac dot xu§t cho tap th6, canhan theo ket qua cong viec va thanh ti'ch dong gop (ngoai che dp khen thuongtheo quy dinh hien hanh ciiaLuat Thi dua khen thurong).
c) Chi cac hoat dong phuc loi tap the:
- Ho trp cac hoat dong dote the;
- Ho trp cac ngay le, tet, cac ngay ky niem (ngay Phu nu VietNam, ngayThucmg binh lift sy,...);
^ r f f
- An trira, hieu, hy, thara hoi, 6m dau, nghi him, nghi mat sue;
- Ho trp chi trangphuc cho cte bp va nguai lao dong;
- Ho trp can bp, cong chuc va nguoi lao dong trong bien ch6 khi thirc hien
tinh gite bien che;
- Chi xay dung, siia chua cac cong trinh phuc Ipi.
d) So kinh phi tiet kiem dupe cuoi ntei chua sii dung het dupe chuy8nsang thuchien chi a cac ntei sau; dong thai tong hop vte Miu so 02/DT-QLDA(Muc I-Ngu6n kinh phi ntei trudc chuyen sang) de lap du tote cho nam sau.
d) Chu dte tu, BQLDA xay dung Quy che su dung kinh phi qute lydu tetiet kiem dupe, bao cao ca quan qute ly cap tren quyet dinh hoac c6 vte btechap thuan trudc khi ban hteh Quyche.
3. Tarn tinh chi thu nhap tang them.
Can cu so kinh phi c6 kha nang tiet kiem dupe trong nam ke hoach, chiidau tu, BQLDA quyet djnh:
a) Tarn tinh chi thu nhap tteg them trong nam dupe thuc hien theo Quyhoac theo 6 thang tuy theo dieu kien cuthe ciia tung chii dte tu, BQLDA.
b) Muc tarn chi thu nhap tang them timg Ite t6i da 60% quy tiSn luongngach, bac, chuc vu do nha nude quy dinh tuang ung trong 03 thang hote 06thteg cua chu dau tu, BQLDA.
c) Ket thuc ntei, sau khi quyet toan chi phi quan ly du te, truong hpp sokinh phi tiet kiem dupe thap hon so don vi xac dinh, cte cu quy6t tote chi phiqute ly du te dupe cap c6 tham quyen phe duyet, Kho bac nha nude nai giao
14
dich d6 nghi chu dau tir, BQLDA lam thu tuc nop lai so kinh phi phai nop hoactrir vao kinh phi tiet kiem cua nam sau.
Dieu 14. Quyet toan thu, chi quan iy du- an
1. Khi ket thiic nien do ngan sach hang nam, chu dau tir, Ban qu^ ly diran Idy y kien xac nhan cua ca quan thanh toan de cham nhat la ngay 28 thang 02
nam sau lap bao cao quyet toan thu, chi quan ly du an theo Mlu s6 01/QT-QLDA. Chu dau tu to chuc tham tra, phe duyet quyet toan thu, chi qu^ ly duan.
Chu dau tu, BQLDA quan ly mot du an c6 tong muc dau tu nho hon 15 ty
d6ng khong phai lap va duyet quy8t toan thu, chi quan ly du an hang nam. Khi
du an duac giao quan ly ho^ thanh, chu dau tu, BQLDA lap bao cao quylt toanchi phi qu^ ly du an kem theo chiing tu chi tieu cung ho so quyet toan du an
ho^ thanh gui ca quan tham tra quyet to^ phe duyet theo quy dinh v8 quylttoan du an horn th^h thuoc nguon von nha nuac.
2. Thai han tham tra va phe duyet bao cao quyet toan thu, chi quan ly du
an trong vong 14 ngay lam viec kl tu khi chu dau tu nhan du h6 sa tham tra baor \
cao quyet toan thu, chi quan ly du an theo quy dinh va ho so d^ bao tinh hap
phap, hop le.
3. Ho so bao cao quyet toan:
a) To trinh xin phe duyet quyet toan chi phi quan ly du an dau tu;
b) Mau s6 01/QT-QLDA: Bang tong hop quy6t toan chi phi qu^ ly du an
dau tu nam, c6 doi chieu xac nhan so von da thanh toan cua ca quan thanh toan;
c) Cac chung tu chi tieu c6 lien quan phat sinli trong nam;
d) Ban sao cac tai lieu nhu: quyet dinli giao du toan nam, quyet dinh dieu
chinh du toan trong nam (neu c6), thong bao duyet quyet toan cua nam truac.
4. Noi dung th^ tra:
a) Tham tra viec sir dung cac khoan thu tu hoat dpng quan ly du an trong
nam ke hoach.
b) Tham tra, doi chieu sir phu hop giua so lieu de nghi quyet toan trong
Bao cao quyet toan thu, chi quan ly du an nam ke hoach theo Mau so 01/QT-
15
QLDA vai dinh rauc dugc trich, che do chi tieu do Nha nirac ban hanh va dir> f
toan chi phi quan ly dir an dugc duyet hoac dugc dieu chinh (neu c6);
c) Tham tra ve ti'nh hgp phap, hgp le cua cac chung tu chi tieu theo quy
dinh hien hanh cua Nha nude.
d) Thim tra su phu hgp cua ph^ b6 gia tri quyet to^ cho cac du an cuthe thuc hien trong nam ke hoach.
5. Quyet dinh phe duyet quyet toan chi phi quan ly du an:
a) Quyet dinh phe duyet quylt toan chi phi quan ly du an trong nam kehoach theo Mau so 01.QD/QT-QLDA.
b) Quyet to^ chi phi qu^ ly toan du an khl du an ho^ thanh dugc phe
duyet chung trong Quyet dinh phe duyet quyet toan du an ho^ th^h.f f s
6. Xu ly so du kinh phi hang nam: Doi vdi khoan chenh lech nguon thu
Idn hon chi, hoac cac kho^ chi trong du toan dugc duyet nhung chua chi het
(khoan tiet kiem chua chi het) dugc chuyen sang thuc hien chi a cac nam sau;
dong thdi tong hgp vao Mau so 02/DT-QLDA (Muc I-Ngu6n kinh phi n^
trudc chuyen sang).
7. Phan bo chi phi qu^ ly du an hang nam: Trudng hgp Chu dau tu true
tiep qu^ ly nhieu du an thi chu dau tu thuc hien viec phan bo chi phi quan ly*
cua cac du an dugc giao quan ly theo nguyen tac:
a) Doi vdi cac chi phi cho cong tac tu van; tilp nhan, bao quan vat tu thidtbi,... va cac chi phi true tiep khac cua du an nao thi phan bo true tiep cho du an
do;
b) Phan chi phi qu^ ly chung se phSn bo theo ty le tucmg ling giua tdng
muc dau tu cua cac du an.
8. Khi timg du an dugc giao quan ly hoan thanh, chi phi quan ly du an
dugc quyet toan la tdng hgp cac gia tri quyet to^ chi quan ly du an da phe
duyet hang nam cua tung du an tuong ung.
9. Rieng doi vdi BQLDA dau tu xay dimg 1 du an: Sau khi du ^ dugc
giao quan ly hoan thanh, trudng hgp so kinh phi quan ly du an da tam ung,
thanh toan cac nam cao hem gia tri quyet toan chi phi quan ly du an trong quyet
toan du an hoan thanh dugc cip tham quyen phe duyet thi BQLDA phai nop
16
f
ngan sach nha nirac khoan chenh lech. Trurag hop so kinh phi quan ly du an da
tarn ijng, thanh toan nho hemgia tri quyet toan chi phi quan ly dur an trong quyet
toan dir an hoki th^h dirge cip tham quyen phe duyet thi Kho bac nha nuacthanh toan oho BQLDA phan chenh lech nay theo dS nghi cua BQLDA va phu
hop voi quy dinh hien h^h. Sau khi BQLDA ho^ th^ nhiem vu va giai thI,viec xu ly tai san thirc hien theo quy dinh cua phap luat.
Muc 2
QUAN LY, SU" DUNG CAC KHOAN THU CUACAC BAN QUAN LY DU" AN
NHOMII
Dieu 15. Nguyen tdc thuc hien quyen tu chu, ty chiu trach nhiem ve
tai chinh
1. Hoan th^ nhiem vu dugc giao. Doi vdi hoat dong cung cap dich vu tu
vin dhu tu xay dung phai phu hop vdi chue nang, nhiem vu dugc giao, phu hgpvoi kha nang chuyen mon va tai chinh ciia don vi, khong mh hudng den nhiem
vu chinh cua don vi.
2. Thuc hien cong khai, dan chu theo quy dinh cua phap luat.
3. Thuc hien quyen tu chu phai g4n voi trach nhiem truoc co quan quan lycdp tren true tiep va truoc phap luat ve nhiing quyet dinh cua minh; dong thdi
9 9 \
chiu SU kiem tra, gi^ sat cua cac co quan nha nude c6 tham quyen.
4. Bao dam Igi ich cua Nha nude, quySn, nghia vu ciia to chuc, ca nhan
theo quy dinh cua phap luat.
Dieu 16. Tu-chu ve su dung nguon tai chinh
1. Ngu6n tai chinh cua BQLDA nhdra II la cac khoan thu quy dinh td
Dieu 2 Thong tu nay.
2. Can cii vao nhiem vu dugc giao va kha ndig nguon td chinh, doi vdi
cac khodi chi thudng xuyen quy dinh tai khoan 1 Dieu 17 Thong tu nay, Giam
d6c BQLDA nhdm II dugc quyit dinh mot so muc chi hod dong chuyen mon,chi quan ly cu the nhu sau:
a) D6i vdi cac noi dung chi da c6 dinh muc chi theo quy dinh cua co quan
nha nude c6 tham quyen: can cu vao kha ndig td chinh, Ban QLDA dugc quyet
17
dinh muc chi cao hem hoac thap hem mure chi do ca quan nha nirac c6 thamquySn ban h^h va quy dinh trong quy che chi tieu noi bo cua dcm vi.
b) Doi vai cac noi dung chi chua c6 dinh muc chi theo quy dinh cua caquan nha nuac c6 thmn quyen: can cu tinh hinh thuc te va nhu clu chi cua don
vi, dcm vi xay dimgmiic chi cho phu hop va quy dinh trong quy ch6 chi tieu noibo cua dcm vi va phm chiu trachnhiem ve quyet dinhcua minh.
3. BQLDA phai thuc hien dung cac quy dinh cua Nha nuac ve muc chi,
tieu chuan, dinh muc su dung xe 6t6; tieu chuan, dinh miic ve nha1^ viec; tieuchuin, dinh muc trang bi dien thoai cong vu tai nha rieng va dien thoai di dong;che dp cong tac phi nuac ngoai; che do tiep khach nuac ngoai va hoi thao qu6ct§ tai Viet Nam.
4. cur tinh chat cong viec, Giam doc BQLDA nhom II dugc quyltdinh phuong thuc khoan chi phi cho timg bophan, dan vi true thupc; Quy6t dinhdau tu xay dimg, raua sam mai va sua chua Ion tai san thuc hi8n theo quy dinhcua phap luat hien hanh.
5. BQLDA xay dung va phe duyet quy che chi tieu noi bo sau khi c6 ykien chap thuan bang bancua ca quanquan iy cap tren.
Dieu 17. Noi dung chi
1. Chi thuong xuyen, g6m: Tien luong; tiln cong tra cho lao dong theohop dong; cac khoan phu cap luang; chi khen thuong; cac khoan dong gop theoluang; dich vu cong c6ng; vat tu van phong; thanh toan thong tin, tuyen truyen,lien lac; hoi nghi; cong tac phi; chi phi thue muon; chi doan ra, doki vao; khiuhao tai san c6 dinh; siia chua tai san; cac khoan thue phai nop theo quy dinh cuaphap luat va cac kho^ chi khac theo che do quy djnh.
2. Chi khong thuong xuyen, gom: Chi dlu tu xay dung ca b^, mua sdm*
trang thiet bi, tM dung cho qu^ ly du an, sua chua Ion tai s^ c6 dinh; chithuc hien tinh gian bien che theo che do hien h^h cua Nha nude (neu c6) va cackho^ chi khac c6 lien quan.
Dieu 18. Tien luomg, tien cong va thu nhap
18
1. TiSn luong, tien cong: Chi phi ti8n luang cho can bo va nguai lac dongf \
dircrc tmh theo luong cap bac, chtrc vu do Nha nuoc quy dinh. Tien cong tra cho
lao dong theo cong viec cu thi, theo thoa thuan.
2. Thu nhap tang them: Nha midc khuySn khich cac BQLDAtang thu, tiet
kiem chi, thuc hien tinh gian bien ch8, tang them thu nhap cho ngudi lao dong
tren co so hoki thMi nhiem vu dugc giao, sau khi thuc hien day dii nghia vu
voi ngan sach nha nuac; tuy theo ket qua boat dong tai chinh trong nam,
BQLDA dugc quyet dinh t6ng muc chi tra thu nhap tang them trong nam cho
ngudi lao dong khong qua 3 Ian quy tien luong ngach, bac, chuc vu va cackhoan phu cap luong doi voi c^ bg, cong chuc, vien chuc do Nha nude quy
dinh.
Viec chi tra thu nhap chongudi lao dongtrong don vi dugc thuc hien theonguyen tac: ngudi nao c6 hieu suat cong tac cao, dong gop nhieu cho viec tangthu, tiet kiem chi dugc tra nhieu hon. BQLDA xay dung quy che chi thu nhap
t^g them trong quy ch8 chi tieu ngi bg theo khoi lugng, nhiem vu cong viecdugc giao, muc do hoan thanh cong viec, dam bao thu hut dugc lao dong c6trinh do cao va tuong quan hgp ly voi tien luong cua c^ bg, cong chuc, vienchuc trong cung don vi. He so thu nhap tang them cuachuc danh lanh dao toi dakhong qua 2 Ian he s6 thu nhap tang them binh qu^ thuc hien cua ngudi laodong trong don vi va cung theo nguyen tac g^ voi so lugng, chat lugng va hieuqua cong viec. Giam d6c BQLDA chi tra thu nhap theo quy che chi tieu ngi bgcua don vi.
Khi nha nude di8u chinh cac quy dinh v6 tien luong, nang muc luong co
so; khoan tien luong cap bac, chuc vu tang them theo che do nha nude quy dinhdo BQLDAtu bao dam tu ngudn tm chinh cua don vi.
Dieu 19. Su- dung ket qua heat dong tai chinh trong nam
Hang nam sau khi trang trai cac kho^ chi phi, nop thue va cac khoan nopkhac theo quy dinli, phan chenh lech thu Idn hon chi thudng xuyen (neu cd),BQLDA dugc su dung theo trinh tu nhu sau:
1.Trich lap t6i thiiu 25% d8 lap Quy phat triSn boat dong su nghiep.
19
2. Trich lap Quy bo sung thu nhap: toi da khong qua 3 Ian quy tien lucmgngach, bac, chuc vu va cac khoan phu cap lucoig doi vai can bo, cong chuc, vien
chuc do Nha nuoc quy dinh.
3. Quy khen thuong, Quy phiic Igi. Muc trich doi vai 2 quy nay tdi da
khong qua 3 thang tien lucmg, tien cong binh quan thirc hien trong nam.
4. Ph^ chech lech thu Ian hon chi con lai (neu c6) sau khi da trich lap cacquy theo quy dinh duac bo sungvao Quy phat trien hoat dpng su nghiep.
Dieu 20. Sfir dung cac quy theo quy che chi tieu not bo
1. Quy phat trien hoatdong sirnghiep: de dau tu xay dung ca sa vat chit,mua sam trang thiet bi, phucmg tien1^ viec; phattrien nang lire hoatdong quanly dir an; chi ap dung tiln bo khoa hoc ky thuat cong nghe; dao tao nang caonghiep vu chuyen mon cho nguai lao dpng trong dan vi.
2. Quy bo sung thu nhap de chi trong cac truang hop:
a) ung cho cac khoan chi thuong xuyen khi dau nam chua c6 kl
beach von dugc giao, chua c6 nguon thu hoac chua duyet du to^. Klii c6 ke
hoach von dugc giao, du tomi dugc duyet hoac c6 nguon thu thi thuc hien ho^
tra ve Quy bo sung thu nhap;
b) Chi bo sung thu nhap cho nguai lao dpng trong nam va du phong chibo sung thu nhap cho nguai lao dpng nam sau trong truong hgp nguon thu nhapbi giam.
3. Quy khen thuong dung de thuong dinh ky, dot xuat cho tap thI, canhantrong va ngoai don vi (ngoai che dp khen thuong theo quy dinh ciia Luat Thi dua
khen thuong) theo hieu qua cong viec va thanh tich dong gop vao hoat dpng cuadon vi. Muc thuong do Giam doc BQLDA quyet dinh theo quy chi chi tieu npibp cua don vi.
4. Quy phuc Igi dung de xay dung, sua chira cac cong trinh phuc Igi, chicho cac hoat dpng phdc igi tap the cua nguoi lao dpng trong BQLDA; trg dpkho khan dot xuat cho nguoi lao dpng, ke ca truong hgp nghi huu, nghi mit sue;chi them cho nguoi lao dpng thuc hien tinh gian bien che. Giam doc BQLDAquyet djnh viec su dung quy theo quy che chi tieu npi bp ciia don vi.
20
5. Muc trichcu the cua cac Quytheo quy dinh tai Dieu 19 va viec su" dung
cac Quy do Giam d6c don vi quylt dinh theo quy che chi tieu noi b6 va phaicong khai trong don vi.
Dieu 21. Quy dinh lap, chap hanh dy toan thu, chi quan ly dw an
1. Lap dit toan thu, chi cua BQLDA:' * ^ •
Hang nam, can cu vao chuc nang, nhiem vu duqc cdp c6 thamquyen giao,nhiena vu cua nam ke hoach, che dp chi tieu tai chinh hien hanh; can cii ket quahoat dpng dich vu, tinh hinh thu, chi tm chinh cua nam tnrdc likn kS; BQLDAlap du toan thu, chi kS hoach theo Mau so: 01(i)/DT-QLDA, 02/DT-QLDA,03/DT-QLDA, 05/DT-QLDA gui co quan quan ly cdp tren true ti6p (co quanquyet dinh thanh lap hoac co quan dugc co quan quyet dinh thanh lap liy quyen)phe duyet.
Co quan phe duyet du toan thu, chi giao don vi chiic nang to chuc thamdinh trudc khi phe duyet. Ho so tham dinh, npi dung tham dinh, thoi han thamdinh va phe duyet du toan thu, chi thuc hien theo quy dinh tm Dieu 12 Thong tunay; quyet dinh phe duyet du toan thu, chi quan ly du an nam theo Mau so02/QD-QLDA.
2. Thuc hien du toan thu, chi:
a) Boi voi kinh phi chi hoat dpng thuong xuyen, trong qua trinh thgc hien,BQLDA dugc dihu chinh cac npi dung chi, cac nhom muc chi trong du toan chi
r
cho phu hgp voi tinh hinh thuc te cua don vi, dong thoi gui co quan qu^ ly captrSn va co quan thanh toan noi don vi rao tai khoan de theo doi, quan ly, thanhtoan va quyet toan. Cac khoan chua chi hoac chi khong het cua du toan dugcchuyen sangnam sau tiep tuc chi.
b) D6i voi kinh phi chi hoat dpng khong thuong xuyen: khi dihu chinh cacnhom muc chi, nhiem vu chi, kinh phi cuoi nam chua sii dung hoac chua sudung het, thuc hien theo quy dinh cua Luat Ng^ sach nha nude va cac van b^hudng dan hien hanh.
Dieu 22. Quyet toan thu, chi quan ly du an
1. K8t thuc nam k6 hoach, trong thoi han 90 ngay, ke tu ngay ket thiic kyk8 toan nam theo quy dinh cua phap lu8t, BQLDA lap bao cao tai chinh theo
21
quy dinh cua che dp ke to^ ap dung cho dcm vi chu dau tir, dong thai lap bao
cao quyet toan thu, chi trinh ca quan tham quyen theo quy dinh tai Kho^ 1
Dieu 21 phe duyet de lam ca sd lap dir toan sau.
Ho sa quyet toan thu, chi nam gom c6:
a) Van ban de nghi phe duyet quyet to^;
b) Bao cao quyet to^ thu, chi nam theo Mau so 02/QT-QLDA;
c) Cac chung tu chi tieu phat sinh trong nam.
2. Thim tra quySt toan thu, chi hoat dpng h^g nam:• > f
a) Co quan c6 tham quyen phe duyet quyet toan thu, chi giao dan vi chuc
nang to chiic tham tra tniac khi phe duyet.
b) Noi dung tham tra:"> 1 r
Tham tra viec phan bo chi phi quan ly dir an va cac khoan chi phi tu
dau tu xay dimg theo cac nam va n^ ke hoach.
' ' ' * -XDoi chieu so lieu trong Bao cao quyet toan thu, chi quki ly du an ke
hoach theo Mau so 02/QT-QLDA vdi du toan nam dupe duyet hoac dupe dieu
chinh neu c6.
Tham tra ve tinh hop phap, hop le cua cac chrnig tu chi tieu theo quy dinJi
hien hanh ciia Nha nude.
3. Thai han tham tra va phe duyet quyet toan trong vong 14 ngay lam viec
sau khi nhan du ho sa. Quyet dinh phe duyet quyet toan thu, chi nara theo Mau
s3 02.QD/QT-QLDA kern theo.
4. H^g nam, BQLDA thuc hien viec phan bo chi phi quan ly cho cac du
an dupe giao qu^ ly theo nguyen tic:' f f r
a) Doi vdi cac chi phi cho cdng tac tu van; tiep nhan, bao quan vat tu thietbi,... va cac chi phi true tiep khac cua du an nao thi phan b6 true tiep cho du ando;
^ * 9
b) Phan chi phi quan ly chung se phan bo theo ty le tuang ung giua tong\
muc dau tu cua cac du an.
5. Khi tung du an dupe giao quan ly hoan thanh, ban giao dua vao su
dimg, cac khoan chi phi quan ly du an, chi phi tu van dau tu xay dung,...tinh
22
\ t
trong tong muc dau tir cua timg du an dugc quyet toan theo dung dinh miic trich
(ty le %) hoac du toan da dirge cap c6 tham quyen phe duyet trong tong muc dau
tu cua du an.
CHl/OfNG ni
t6 cHirc THyc hien
Bieu 23. Trach nhiem cua cac dun vi lien quan
1. Trach nhiem cua chu dau tu va cac BQLDA nhom I:
a) Chiu trach nhiem toan dien ve viec quan ly, su diing chi phi qute ly du
an.
b) Thuc hien viec lap du toan, tham dinh, phe duyet (doi vcd chu dau tu)
hoac trinh cap tham quyen (doi voi BQLDA ddu tu xay dimg 1 du an) phe duyet
du to^ chi phi qu^ ly du an; lap bao cao quyet toan chi phi qu^ ly du an, lay/ 1 t t \
y kien xac nhan cua co quan thanh toan de trinh cap tham quyen phe duyet dung
thai gian va ndi dung quy dinh tai Thong tu nay.
2. Trach nhiem cua Gi^ doc BQLDA nhom II:
a) Chiu trach nhiem toan dien ve viec quan ly, su dung chi phi quan ly du
an.
f •
b) Thuc hien viec lap du toan, bao cao quyet toan thu, chi qu^ ly du an
trinh cap tham quyen phe duyet dung thai gian va npi dung quy dinh tm Thong
tu nay.t r
c) Chiu trach nhiem truac ca quan quto ly cap tren true tiep va chiu trachy f \
nhiem truac phap luat ve cac quyet dinh ciia minh trong viec thuc hien quyen tu
chu ve tai chinh cua dan vi.
d) Xay dimg phuong an thuc hien che do tu chu, tu chiu trach nhiem t^pquy dinh gui ca quan cap tren.
d) Xay dung va to chuc thuc hien theo quy che chi tieu ngi bg theo quy
dinh doi vdi dan vi su nghiep cong lap tu bao dam chi thuong xuyen theo quy
dinh tai Nghi dinh so 16/2015/ND-CP.
e) To chuc thuc hien cong tac hach toan ke toan, thong ke, quan ly tai san
theo dung quy dinh cua phap luat, ph^ anh day dii, kip thai cac khoan thu, chi
2S
cua don vi trong so sach ke toan. Thuc hien cac quy dinh ve che do thong tin,
bao cao boat dong cua don vi theo quy dinh hien hanh.
g) Thuc hien quy che dan chu co so, quy che cong khai tai chinh theo quy
dinh hien hanh.
3. Trach nhiem cua co quan thanh toan
a) Chiu trach nhiem kiSm soat, thanh toan cac khoan thu tii hoat dong^ /
quan ly dir an cua cac chu dau tu, BQLDA sii dung von ngan sach nha nude
theo quy dinh ve thanh toan von dau tu, dung che do qu^ ly tai chinh hien hanh
cua Nha nude va cac quy dinh cu the tai Thong tu nay.
b) Chiu trach nhiem doi chieu va xac nhan kinh phi da thanh toan trong
nam, kinh phi con du theo du toan tm Mau so 01/QT-QLDA, Mau so 02/QT-r \
QLDA bao cao quyet toan thu, chi quan ly du to cua cac chu dau tu, BQLDA.
4. Trach nhiem cua cac Bo, ngtoh, dia phuong
a) Phe duyet hoac uy quySn phe duyet du toto, quy8t toan thu, chi quto ly
du to cua cac Ban QLDA chuyen ngtoh, BQLDA khu vuc do minh thtoh lap.
b) Quyet dinh phuong to tu chii ve tM chinh doi vdi cac BQLDA chuyen
ngtoh, khu vuc do minh thtoh lap.
c) Thudng xuyen kiem tra tinh hinh quto ly, su dung cac khoto thu tu hoat^ f
dong quto ly du an cua cac chu dau tu, BQLDA su dung von ngto sach nha
nude thugc pham vi quan ly; c6 bien phap xu ly theo quy dinh cua phap luat doi
vdi cac ca nhan, don vi cd hanh vi vi pham trong quto ly, su dung cac khoto thu
tu hoat dong quan ly du to cua cac chu dau tu, BQLDA su dung von ngan sach
nha nude.
Dieu 24. Xir ly chuyen tiep
1. Doi vdi cac chi phi quto ly du to cua chu dau tu, BQLDA chua dugc
quyet toto cua cac nam trudc do thuc hien quy dinh tai cac Thong tu sau: Thong
tu so 10/2011/TT-BTC ngay 26/01/2011 cua Bp Tm chinh quy dinh ve quto ly,
su dung chi phi quto ly du to cua cac du to dau tu su dung von ngan sach nha
nude, Thong tu s6 17/2013/TT-BTC ngay 19/02/2013 cua Bo Tai chinh sua ddikhoto 1 Dieu 6 Thong tu so 10/2011/TT-BTC ngay 26/01/2011 ciia Bp Tai chinh
quy dinh ve quto ly, su dung chi phi quan ly du an cua cac du to dto tu su dung
24
von ngan sach nha nuac va Thong tu so 05/2014/TT-BTC ngay 06/01/2014 cua
Bo Tai chinh thay the cac Thong tu tren thi khong phai thuc hien quyet toan lai
theo quy dinh t^ Thong tu nay.
2. Doi voi cac du da lap bao cao quyet toan du an ho^ thanh gui co
quan phe duyet truac khi Thong tu nay c6 hieu luc thi viec lap bao cao quylttoan thu, chi quan ly du an duoc thuc hien theo quy dinh tai Thong tu so
05/2014/TT-BTC va khong phai xac dinh lai chi phi qu^ ly du m theo gia tri
dugc phan bo tai Thong tu nay.
Bieu 25. Bleu khoan thi hanh
1. Thong tu nay c6 hieu luc thi hanh ke tu ngay 15 thang 3 nam 2017 va
thay the Thong tu so 05/2014/TT-BTC ngay 06/01/2014 cua Bp Tai chinh quy
dinh ve quan ly, su dung chi phi quan ly du an ciia cac du ^ dau tu sii dung von
ngan sach nha nuac.
2. Trong qua trinh thuc hien, neu cac ban quy pham phap luat dupeaw ' t 9 « r \
dan chieu de ap dung tai Thong tu nay dupe sura doi, bo sung hoac thay the bang
van b^ mai thi se ap dung theo cac v^ ban mai do.f \
3. Trong qua trinh thuc hien, truong hpp c6 vuang mac, de nghi cac don vi
phan anh kip thai de Bo Tai chinh nghien curu huong dan hoac sua doi, bo sung
cho phu hpp./^^^^
Nofinhan: *'
- Ban bi ihu Trung uang Dang;- Thii tucmg, c4c Pho Thii tuong Chrnh phu;- Van phong Tong bi thu; Van phong Chh tjch nu6c;- V5n phong Trung ucmg D^ng va cac Ban cua Ding;- Van phong Qu6c hoi; Van phong Chinh phii;- Vi?n Kiem sat nhan dan toi cao; Toa an nhan dan tocao;Kiem toan Nhiniroc;- Cac Bp, CO quan ngang Bp, co quan thu^c Chinh phii;- Co quan Trung irong ciia cac dean the; cac Tong Congty, Tap Doan kinh te nha nude;- HDND, UBND tinh, TP true thupc TW;- So Tai chinh; KBNN cac tinh, TP true thupc TW;- Cong bdo;- Cyc Kiem tra van ban - Bp Tu phap;- Cac don vj thupc Bp Tai chinh;- Cong thfing tin dien tu Chinh phii;- Cong thong tin dien tu Bp Tai chinh;-Luu: VT, VyDT, (600).
TRlfONG
ll/dNG
Quang Hal
25
h£ th6ng mau bieu
(Kern theo Thong tu so fZ /2017/TT-BTC ngay 9'/2017 cua B6 Tai chinkqity dinh ve qudn ly, su dyng cdc khodn thu tu hogt dong qudn ly du an cua
cdc chu ddu tu, ban qudn ly du dn su dung von ngdn sack nhd nu&c)
TT So phu lyc Ten mau/phu luc
1 Mlu s6: 01(i)/DT-QLDA Bang tfnh chi phi quan ly du an (lap rieng chotimg du an).
2 Mlu s6: 02/DT-QLDA Dy toan thu quan ly du an n^...
3 Mlu s6: 03/DT-QLDA B^g tinh luong n&n...
4 Mau so: 04/DT-QLDADu toan chi phi qum ly du an nam... cua Chu dautu, BQLDA nhom I.
5 Mau s6: 05/DT-QLDADu todn chi phi qum ly du an nam... cua BQLDAnhom II.
6 MIus6: 01/QD-QLDA Quyet dinh phe duyet du toan thu, chi nam... cuaChu dau tu, BQLDA nhom 1.
7 Mius6: 02/QD-QLDA Quyet dinh phe duyet du toan thu, chi nam ... cuaBQLDA nhom 11.
8 Maus6: 01/QT-QLDABao cao quyet toan thu, chi quan ly du an nam...cua Chu dau tu, BQLDA nhom 1.
9Mlus6: Ol.QD/QT-QLDA
Quyet dinh phe duyet quyet toan thu, chi qu^ lydu an n^... cua Chu dau tu, BQLDA nhom I.
10 Maus6: 02/QT-QLDABao cao quyet toan thu, chi qu^ ly du an nam...cua BQLDA nhom II.
11Maus6: 02.QD/QT-QLDA
Quylt dinh phe duyet quy6t toan thu, chi qumi lydu an nam... cua BQLDA nhom II.
Mlu so: 01(i) /DT- QLDA(L§p ri6ng cho trag du in)
CONG HOA XA HOl CHU NGHIA VIEiT NAMDgc l^p - Tur do- H^nh phuc
ngby thong nam
BANG TINHKINH PHI QUAN ISi BJj ANCM dau tir:
BQLDA:T€n dir an:
Thai gian thuc hien d\r in: Tii thing...nam.... d6n thing...nam....PoTi vi tinh: ...dong
XT N$i dung cdng vifc, dien giai Ket qua
1
Chi phi quin ly d\r in:(Phuong phip tinh theo huong dan ciia Bo Xay dung)
Gqlda
II
Cackhoanchiphi tu vdndau tirxaydimg do chudau tu, BQLDA tuthuc hien:
(Phuong phip tinh theo hudmg din cua B6 Xay dimg)
Gtv
1
III Dukien nhftng cong vi|c thupc chiphi QLDA cin thue tu van. (n^u c6): G XTV
1
...
IV Tongmiic kinh phi do chiidiu tu, BQLDA dugc sii dung(Gqlda(cdt) = I + II-III):Trong d6: - Chd dIu tu sir dimg:
- BQLDA sii dung:
GqldA (CBT)
Dir Idin phan bo cho cac nam:Nam thyc hifn Phan bo cfaung
(.... d6ng)Chu dau tir sir dung
(...ding)BQL sir dung
(...ding)20...
20...
...
Du phong
Ngiroi(Ky, gh
I^P bi^uro hp ten)
Thu truong don vj(Ky, dong ddu, ghi rd hp tSn)
Mau s6: 02/DT- QLDA
CONG HOA XA HOI CHU NGHLV VI£T NAMDoc lap - Tu' do- Hanh phuc
ng^y thdng nam
DV" TOAN THU QUAn Lt pV" AN NAM 20...Dcm vi: (Ten chu dau tu / BQLDA).
Dan vi tinh:
XT Danh muc du an
longkinh phisu dungtheo du
dn
Luy kekinh phi da
su dungcdc ndm
trud-c
Kinh phi du kien sudung ndm ke hoach
Kinhphic6n de sd*
dung cacndm sauSo tien Tyl^l)
(%)
1 2 3 4 5 6 7=3-4-5
T6ng cong (2) 100
1 NguoD kinh pM nam trirdc chuyln sangII Ngudn trich tu cdc du an dugc giao qudn ly1 Du dn...
2 Du an...
3 Du an...
• • •
III Du an bo sung trong nam Cneu cd) (3)1 Du an...
2 Dg dn...
IV Nguin thu ti^ hoat dong dich vu tu v^n (nlu c6) da tru cdc k lioan thue phdi n(»p (4)1
2
...
V Nguin thu faoD phdp khdc
Ngiroi lap bieu(Ky, ghi ro hg ten)
Ke toan truoTig(Ky, ghi ro hg ten)
Thu trud'ng don v|(Ky, 36ng ddu, ghi ro hg ten)
Ghi chu:
(1) I? (%) bang s6 ti^n du kiSn trich c\la tCmg d\x an chia cho T6ng s6 tiSn du kiln trichsiid\mg trong nam kl ho^ch nhin 100%.
(2) Tnrbng hpp c6 phat sinh ty 16 trich chi phi QLDA cho chu dllu tir thi ghi r6 phan chudau tu dugc hudmg, phan QLDA dugc hu6ng trong nam ke hoach.
(3) Trong qud trinh thirc hi|n, neu dugc giao bl sung du an, chu dau tu/BQLDA lip bosung Bang n^y, ghi ro ngiy thang nam lap b6 sung, so tien trich tir cac dg dnb6 sung d6 thuchi6nquan ly, xac dinh Isu ty 1? trich 6Cgt 6cho timg du an tren t6ng so du kien trich Idm ca so dlpheduyet dieu chinh ho$c b6 sung du toin chi phi quan ly du an nam.
(4) Doi vdi BQLDA chuyen ngdnh, BQLDA khu vuc c6 cdc hoat dgng tu vdn cho cdc chudlu tu khdc.
TEN DON VI
CONG HOA XA HOI CHU NGHIA VIET NAM£)oc lap —Tv do- Hanh phuc
Mlu so: 03/DT- QLDA
ngay thdng nam
BANG TINH LirOfNG NAM
S6
ITHp ten
Ma s6
ngachHes6
luong
He s6
phu capchuc vu
He s6
phu c^pkhu
VUG
Ha s6phudp
khac
Cong1 A A
he so
*
Tien
luong viphu cdp
mpt
diang
So
th^g
Ti^nluong vaphu cipca nam
Phu cap kiemnhiam
He soThanh
lien
1 2 3 4 5 6 7 8 9 10 - 11 12 13
I C4n bo hir&ng lirong tfr dw an
n Can hq hirfrng iirong hop dong QLDA
ni Can bo Idgm nhiem QLDA (n§u c6)
T^ng cong (l+II+III)
NgirM lap bieu(Ky, ghi rd hi? ten)
Ke toan trwo'ng(Ky, ghi rd hp ten)
Thu triroTig don v|(Ky, ddng ddu, ghi rd hp tin)
MSu so: 04/DT-QLDA
CONG HOA XAHOI CHIJ NGHIA VI|:T NAMBoc 13p- Tir do- Hanh phuc
ngdy thdng ndm
DU" TOAn cm QUAN DlT AN NAM...
Ten Chu diu tu / BQLDA:
Dan vi tmh:...
TTNoi dung
Nam bio cio Dukidmdc chi
namk^hoach
Dutoinduoc
duy^t
Thuchien
1 2 3 4 5
T§Dg cpng1 Tien Iircmg2 Tien cong3 Cdc khoan phu dp luong4 Cac kho^i trich nop theo luong5 Chi khen thuong6 Chi phuc lod tap the
7 Thanh toan dich vu cong c6ngS Chi raua v|it tu van phong9 Chi thanh loan thong tin, tuyen truyen10 Chi hoi nglii11 Chi cong tdc phi12 Chi thu6 muon
13 Chi doan di cong tac nude ngoai14 Chi doSn vac
15 Chi sua chua tm sin
16 Chi mua sim tai sin phuc vu quin l'̂ '17 Chi phi khac
18 Du phdng
NgirM I3p bieuO^y, gf>' fo hQ tin)
Phu trach ke toan
(K^, ghi rd h(> ten)
Thu tru'6"ng don vi(Ky, dong ddu, ghird hgtin)
Mlu so: 05/DT-QLDA
CONGHOAXAHOlCHUNGHiAVIfiT NAMBoc lap - Ty do- Hanh phuc
ngay thang ndm
D^TOAN cm QUAN D^* AN NAM...Ten BQLDA:
Dan vi tinh:...
TT Npi dung
Nam bao cio Du kien
mdc chi
nSmk^ho^h
Dutoin
dupeduy^t
Th\rchi^n
1 2 3 4 5
Tons cone (I+II)T Chi thirotie xuygn1 Ti6n luorng
?, •Tien c6nc-r-
Cdc khoan phu cap luong
4 Cac khoin trich. nop theo luong5 r.hi khen fhuong
fi• *' ^ •
Chi phuc loi tap the7 Thanh toin dich vu cong cpng
8 Chi mua vat tu van ph6ng9 Chi thanh toan thdng tin. tuySn truvSn10 Chi hoi nghi
11 Chi c6ng tac phi
17. Chi thne mirmi
n Chi do^ di c6ng tac nude ngoM14 Chi doan vao
15 Chi sira chfra tai sin
16 Chi phi khac
17 Du phone
IT» - - • •
Chi khone thucmg xnySn1 Chi diu tu xay d\mg co ban2 Muasim trang thiethi, tai san dung choquin
lyduan
8 Sua chua Idn tai san c6 dinh4 Chi th\rc hidntinh giinbien chd (neu c6)5 Chi khac
NgirM ISp bieu(Ky, gki ro hp t6n)
Phu trach kl toan(Ky, ghi ro hp ten)
Thu trirofng dan vj(Xy, ddng dau, ghi rd hp tin)
CO QUAN DUYfT
So: /QD-
Mluso: 01/QD-QLDA
CONG HOA XA HOl CHUNGHlA VlfT NAMDoc lap - Tu-do- H^nh phuc
•. ngay thang ndm
QUYET DINHV/v Phe duyet du" toan thu, chi quan ly dy an nam...
THU TRtrdNG CO QUAN PHfi DUYET
Can cu
can cu Thong tu so ... ngay ... cua Bp Tai chinh quy dinh \h qu^n ly, sudung cackhoan thu tii hoat d6ng quin 1;^ du cua cdc chd diu tu, ban quan ly dyr an sic dung v6n ngansach nha nuoc;
X6t de nghi cua ....
QUY^IT DJNH:
Pi^u 1 : Duy^t d\r to^ thu, chi quin ly du Mndm....Chii dau tu (hoac Ban quan ly du an)...Gidtri du toandugc duyet la: d6ng.Chi tiet nhu sau:
ITN6i dung So tien
(ddng)
1 2 5
A DO TOAN THU
T^ng cpng: (1)
1 Nguon kinh phf n&m trudc chuyin sang
2 Nguon trich tu cdc du an dugc giao quan ly
3 Du an b3 sung trong nam (neu c6)
4 Nguon thu hop phap khac
B DV TOAN CHI (2)
Tong c6ng (3)
1 Tien luong
2 TiSn cong
3 Cdc khoan phy cap lucmg
4 Cdc kho^ trich n^p theo luong
5 Chi khen thudng
6 Chi phuc lott$p thA
7 Thanh toan dich v\i
8 Chi mua vat tu van phong
9 Chi thanh toan thong tin, tuyen truySn
10 Chi hOi nghj
11 Chi c6ng tdc phi
12 Chi thuS mudn
13 CM doin di cong tac nude ngo^
14 CM doin vao
15 Chi siia ch&a t^i
16 CM mua s3m tai sdn phyc vu quan 1^
17 Chi phi khac
18 Dp phong
Pilu 2: Gidm doc BQLDA cac dcm vi c6 lien quan chiu trdch nhiem thi hanhQuySt dinh niy./.
Noi nhan:- Chiidiu tu;-BQLDA....;- KBNN nai md tai khoan;-Luu:
THU TRirdNG CO QUAN PHE DUYET(Ky, ghi ho ten, dong ddu)
Ghi chu:
(1) Tnrcmg hop ph^t sinh ty trich chi phi QLDA cho chu dSu tu thi ghi ro phtn chu dAutu duqc hudTig, phan BQLDA duqc hudng trong nam kS ho^ch. ^
(2) Trucmg hop phat sinh chi phi QLDA cua chu dau tu nhu diem (1) neu tren thi trongd\r toan chi ghi mot dong cho phan trich chuyAn chu dau tu.
(3) T6ng chi ciia BQLDA thuc Men trong nfim kS hoach.
CO QUAN DUYET
So: /QD-
Mlu s6 02/QD-QLDA
CONG HOA XA HOICHO NGHIA VI?T NAMDoc lap - Tu* do- Hanh phuc
•, >^goy Chang ndm
QUYETDJNHV/v Phe duyet dy toan thu, chi quan ly dir an nam...
TH(J TRirdNG CO QUAN PHE DUYET
can cli
Can Cli Thdng tn so ... ngay ... ciia Bg Tai chinh quy dinli quSn ly, sii dung cackhoan thu tu boatdgng qu^n du dnciia cdc chil dau tu, ban qudn ly d\r an sii dung vonNgSnsdch nha nude;
X6t de nghi ciia ....
QUYETSJNH:
Dieu I: Duy^t du to^ thu, chi quan ly du an nSm....Ban quan ly dvran ...Gid tri du toan dugc duySt la: dong.Chi tiet nhu sau:
ITN6i dung So tien
(dSng)
1 2 5
A DUTOAN THU
Tong cgng
1 Nguon kinh phi ndin tnrdc chuy^n sang
2 Ngudn trich tCr cac du an dugc giao qudn ly
3 Duanb6 sung trong ndm (nlu c6)
4 Ngu6n thutirboat dgng dich vytu vdn (n^u c6) datrircackhoan thue phai nop
5 Nguon thu bgp phap khdc
B dUtoAn cm
T§ng cgng
I Chi thfftmg xuycn
1 Tien luong
2 Tiln c6ng
3 Cdc kho^ phu cdp luong
4 Cdc kho^ trich nop thee luong
5 Chi khen Ihudng
6 Chi phuc Igi tap the
7 Thanh todn dich v\i cong cong
8 Chi mna vSt tu van phdng
9 Chi thanh toan thdng tin, tuyen truySn
10 Chi h6i nghi
11 Chi cong tac phi
12 Chi thu6 mudn
13 Chi do^ di congtac tai nuoc ngodi
14 Chi doan
15 Chi sua chfta thuong xuySn tM s^u
16 Chi phi khdc
17 Du phong
II Chi khoDg thuong xuyen
1 Chi diu tu xiy dung co
2 Mua s&m trang thiet bi, tii san dhng cho quan du dn
3 Siia chGa Ion tdi san c6 dinh
4 Chi thuc hien tinh gian bien ch6(neu c6)
5 Chi khdc
Bilu 2: Gidm d6c BQLDA cac don vi c6 iifin quan chju trach nhiem thi h^nhQuyet dinh nay./.
Nffi nhgn:-BQLDA....;- KBNN nai md tai khoin;
-Lmi:
THU TRirOfNG COQUAN PHfe DUYET(Ky, ghi ho ten, dongddu)
MSus6: 01/QT-QLDACONG HOA XA HOI CHU NGHIA VlfiT NAM
B9G lap - Ttf do- Hanh phuc
ngay thdng ndm...
BAO CAO QUY£T TOAN THU, CHIQUAN LY Dy* ANmm
Ten chu diu tir hoac BQLDA:
- Dir toan dugc duyet theo Quyet dinh so.• Kinh phi quySt toan trong nam:-Kinh jthi chuyen nam sau:Chi tiet nhir sau:
.ngay....thang...,nam.
XT N6i dung
Du toan
dugc duyet(hhuR)
De nghiquylt toan
(D6ng)
A NGUOnTHU(I)
Tong cong
1 Ngu6n kinh phi nam tnrdc chuyin sang
2 Ngudn trich tCr cdc du an dirge giao quan ly
3 Dir dn bo sung trong nam
4 Nguon thu hgp phap khdc
B CAC KHOAN CHI (2)
Tong CQng
1 TiSn luong
2 Chi thu nhap tSng thdm
3 TiSn cong
4 Cac khoan phu cip luong
5 Cdc khodn trich npp theo luong
6 Chi tien thuong
7 Chi phiic Icri t§p the
8 Thanh todn djch v\i cong cOng
9 Chi mua v|t tu vdn ph6ng
10 Chi thanh todn thong tin, tuyen truy€n
11 Chi hgi nghi
12 Chi c6ng tac phi
13 Chi thu6 mudn
14 Chi do^ di c6ng iic nude ngoM
15 Chi do^ vao
16 Chi sda chGa tm san
17 Chi mua sSm tai san phuc v\i quin ly
18 Chi phi khdc
Dir kien phan b6 gii trj quyet to5n cho cic du- dn cu the nhir sau:
TT Ten d\r inTy le phan
b6'(%)Gia tri
phan b6(done)
Ghi chu
Tong cong 100
1
2
Chu dau tir/BOLDA Kho bac Nha nndc....
Ke tofin trirdng Thu trirong don vi(Ky. ghi ro hg ten) (Ky ten, ddngddtt)
Xic nhan:- Kinh phi dathanh toin trong nim ii: .... dong;- Kinh phi c6n dula: d6ng;
Phu trach thanb toin Thfl tru'ong don vi<Kv. shi ro hg ten) (K'v t&n. Song dau)
Gbichii:
(1) Truong hop phdt sinh le trich chi phi QLDA cho chu dSu tu thi ghi ro phSn chudau tu duQfc hudng, phSn BQLDA duoc hudng trong nSm ke hoach.
(2) Tru^mg hop phdt sinh chi phi QLDA cua chu diu tu i^u diSm (1) neu tren thl trongchi phi dh nghi quyet torn ghi mpt dong tong cho phan trlch chuyen chu dau tu.
CO QUAN BUYET
S6: /QD-
Mlu s^: Ol.QB/QT-QLDA
CONG HOA XA hoi CHU NGHiA VlEX NAMDoc lip -Tir do- Hanh phuc
ngay thdng ndm
QUYETDINHV/v Phe duyet quyet toan thu, chi quin ly d^' in nam ...
THU TRITONG COQUAN PHE DUY$T
Can cu
Can cti Thing tu so ... ngiy ... ciia Bo Tai chinh quy dinh vS quin ly, sii d\mg cicklioan thu th ho?it ding quan ly dir an cua cic chii dSu tu, ban quan ly du an su dyng v6n Ngansach nhi nuac;
Xet denghi ciia....QUYEt DINH:
Di^u 1: Duyet quyit toan thu, chi quin1^ dy anndm....Ban qu^ lydudnKinh phi quyet toan trong nam:Kinh phi chuyin nSm sau:
l.Quylt toan nguon thu:Ban v/ tinh:
XT N6i dung Dy toan Quy^t todn
Tong cong: (1)
1 Nguin dugc trichtheo ki hoach2 Nguon ndm trudc chuyinsang3 Nguon khac (neu c6)
l.Quyet toan cac khoin chi
2.1. Ph4ntn'chcho chu dau tu (trucmg hgp phdt sinh chi phi qudn 1^ d\r dn cua chii diutu): (2)
2.2. Phan BQLDA su dung:
Ban vi tinh: ...
TT Noi dung Dutoan Quyet todn
Tong cong:
1 Tien luong
2 Chi thu nhip tdng tbim
3 Ti^n c6ng4 Cdc khoan phu cap luong
5 Cdc khoin trich nop theo lirong
6 Chi tien thudng
7 Chi phuc Igi tfp the
8 Thanh todn dich vu cong c^ng
9 Chi mua vSt tir van ph6ng
10 Chi thanh toan th6ng tin, tuyen truy^n11 Chi hoi nghi
12 Chi cong tdc phi13 Chi thue mudn
14 Chi do^ ra
15 Chi do^ vk)
16 Chi sua chtta tk san
17 Chi mua sSmtk ski phqc vu quki ly18 Chi phi khdc
sau:
Dieu 2: Phki b6 eid tri quyk toki chi phi quki ly'dudnnam.... cho cacduincut
XT TSn du an
T>' IS phin bo(%)
Gia tri phanb6
(d6ng)Ghi chii
Tong cqng 100
1
2
3
...
Dilu 3: TM tnrong dcm vi, Gidm doc BQLDA cac dcm vi c6 lien quan chju trdchnhiem thi hanh QuySt dinh nhyJ.
Nffi nhqn:- Chii dau tu;-BQLDA....;- KBNN noi md" tii khoan;
-Lvm:
THIJ TRirOfNG CO QUAN PH^ DUY^T(Ky, ghi hg ten, dong ddu)
Maus6; 02/OT-QLDACONG HOA XAHOI CHU NGHIA VlfiT NAM
Doc !3p - Ty do- Hanh philc
, ngay thdng nam...
BAO CAO QUYET TOAN THU, CHI QUAn LY DU* ANNam
TenBQLDA:...- Dy toandirge duyet theo Quy6t djnhso ngiy....thang....nam....:- Kinh phi de nghi quyet to^:- Kinh phi de nghi chuyen nam sau;Chi tietnhir sau: Bcmvitinh:...
TT N6i dung
Du toan
dugc duyet{D6ng)
De nghiquyet toan
(D6ng)A NGUOn THU
XSng cong
1 Nguon kinh phi-nam tnrdc chuySn sang
2 Ngu6ntrich tu ode dy an dugc giao quan 1^
3 Dy an bo sung trong nam
4Ngu6n thutirhoatdong dich vutu vSn datrh cackho^ thue phai nQp
5 Ngu6n thu hop phap khdc
B CAC KHOAN CHI
Tong cong
I Chi thwong xuyen1 Tien luong
2 Chi thu nhdp tang thSm
3 Tien cong
4 Cac khoan phu cap luong5 Cac khoan trich nop theo luong
6 Chi tiSn thuong
7 Chi phdc Igi tap th6
8 Thanh toan dich vy cong cong
9 Chi mua vat tu van phdng
10 Chi thanh toan thong tin, tuySntruyen11 Chi h^i nghj
12 Chi cong tdc plii
13 Chi thue mudn
14 Chi dodn di cong tdc nude ngoai
15 Chi doan vao
16 Chi siia ch£Sa tai sm
17 Chi phi khdc
11 Chi khong thuirag xuyen
1 Chi ddu tu xay dtmg co bin
2Mua sim trang thilt bi, tai san dung cho quan 1^ duan
Siia chtta Idn tii san c6 dinh
4 Chi thuchi|n tinhgian bienche (nlu c6)5 Chi khac
D«r kiln phan bo gi& tri quyet toan cho c^c du- an cy thenhir sau:
TT Ten dyran
Ty phan bo(%)
Gia trj phanbo
fdong)
Ghi chii
Tong c6ng 100
1
2
BOLDA Kho bac Nhi nwo'c fl)
KI toan truang ThutruongdoTivi(Ky, ghi rdhg ten) (K;y ten, S6ng ddu)
Xdc nhan:
- Kinh phi da thanh toan trong nim ii: ....d6ng; .- Kinh phi c6n du la: d5ng;
Phu trich thanh todn Thu truong don vi(k}, ghi r5 hg tin) (Ky ten, ddng ddu)
Ghi chu: (1) Tnrdng hgp Ban QLDA c6 cic ho?t <56ng tu vdn vai cic chu diu tukhac, CO tien giii cac To chuc tin dyng thi bo sung tki Ii6u xac nhan so du tren tdi khodncua To chiic tin dung.
Mlu so: 02.Q£)/QT - QLDA
CO QUAN duyj:t CONG HOA XAHOI CHU NGHIa VIET NAMDoc lap - Ty do- Hanh phiic
S6: /QD-ngc^ thdng nam
QUYETDINHV/v Phe duyet quyet toan thu, chi quan ly dy an nam...
THUTRirdNG CO QUAN PHE DUYET
can cli
Can cu Thong tu s6 ... ngay ... cua Bp Tai chinh quy dinh v8 qu^n s^r dungcdc khoin thu tir hotit dong quan ly d\r dn cda c4c chii dau tir, ban qudn ly dir dn sii dimgvon Ngan sach nha nude;
Xetdenghicda....QVYtT DINH:
Bilu 1: Duydt quyit todn thu, chi qudn 1^ duannam....Ban quin lydudnKinh phi quyet toan trong nim:Kinh phi chuyen nam sau:
1. Quyettodn nguSn thu:Dcmvitmh: ...
XT Npi dung Du todn Quyet toan
Tong cpng: (1)
1 Nguon duac trich theo ke hoach
2 Nguon nam trudc chuyen sang
3 Nguon thu tir hopt dpng dich v\i tu van(n^ucd) da trircac khodnthudphdinpp
4 Nguon khac (neu c6)
2. Quyet todn cac khodn chi:
TT Npi dung Dvr todn Quylt todn
Tong c^ng
I Chi thudng xuydn
1 Tien luong
2 Chi thu nh|p tang thdm
3 TiMcong
4 Cdc khoan phy dp luong5 Cdc khoan trfch nop theo luong
6 Chi tiSn thu6ng
7 Chi pfauc led tap thh8 Thanh todn dich vu cong cong
9 Chi mua vat tu vdn ph6ng
10 Chi thanh toan th6ng tin, tuyen truyen
11 Chi hoi ngh;
12 Chi c6ng tdc phi
13 Chi thue mudm
14 Chi doan di cong tdc nude ngodi
15 Chi doan vdo
16 Chi siia chiia t^ sdn
17 Chi phi khdc
n Chi khong thuemg xuyen
1 Chi ddu tu xay dung co bdn2 Mua sdm trang thidt bi, tdi san dimg cho quan du
dn
3 Siia chura Ion tai san c6 dinh4 Chi thuc hi^n tinh gidnbidn ch6 (neu c6)5 Chi khdc
0i|u_2: Ph^ bo gid txi quyet todn chi phi qudn ly d\r dn nam.... cho cdc dir dn cythe nhu sau:
IT Tdn du dn
T^'le phanbo(%)
Gid tri phdnbo
Cd6ng)Ghi chu
T6ng cong 100
1
2
3
...
Di^u 3: Gidm doc BQLDA va cdc don vj c6 liSn quan chiu trdch nhi6m thi hdnhQuySt dinh nay./.
Nci nhSn:-BQLDA....;- KBNN noi mcr tai khoan;-Lmi:
THU TRirdNG CO QUAN DUY|T(Ky, ghi hp ten, dongddu)
