THE MINISTRY OF FINANCE
 
No. 218/2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, December 31, 2013
 
CIRCULAR
Providing the financial management of programs and
projects funded with official development assistance (ODA) and concessional loans of foreign donors
Pursuant to December 16, 2002 Law No. 01/2002/QH11 on the State Budget;
Pursuant to June 17, 2009 Law No. 29/2009/QH12 on Management of Public Debts;
Pursuant to the Government’s Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the Law on the State Budget;
Pursuant to the Government’s Decree No. 78/2010/ND-CP of July 14, 2010, on on-lending of the Government’s foreign loans;
Pursuant to the Government’s Decree No. 79/2010/ND-CP of July 14, 2010, on professional operations of public debt management;
Pursuant to the Government’s Decree No. 38/2013/ND-CP of April 23, 2013, on management and use of official development assistance (ODA) and concessional loans of donors;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Debt Management and External Finance;
The Minister of Finance promulgates the Circular providing financial management of programs and projects funded with official development assistance (ODA) and concessional loans of foreign donors.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular guides financial management regimes applicable to programs and projects funded with official development assistance (ODA) and concessional loans of foreign donors prescribed in the Government’s Decree No. 38/2013/ND-CP of April 23, 2013, on management and use of official development assistance (ODA) and concessional loans provided by donors.
2. For ODA loan- or concessional loan-funded programs and projects which have specific characteristics, depending on management requirements, the Ministry of Finance or the Ministry of Finance and line ministries shall provide guidance on the financial management regime applicable to each specific program or project.

3. This Circular does not regulate non-refundable ODA amounts disbursed separately for independent projects/component projects under an ODA loan- or a concessional loan-funded project which are governed under the Ministry of Finance’s Circular No. 225/2010/TT-BTC of December 31, 2010, guiding the state financial management regime applicable to foreign non-refundable aid constituting state budget revenues and documents amending, supplementing or replacing that Circular.


[1] Công Báo Nos 171-172 (06/02/2014)