Supplementary Provisions on State Secret Works

Circular 52 has supplemented regulations regarding State secret construction works for Circular 08/2016/TT-BTC. To be specific:

1. Types of State secret construction works as stipulated in Clause 1, Article 42 of Decree 59/2015/ND-CP (excluding State secret construction works under the Ministry of National Defense, Ministry of Public Security, which are implemented according to separate guidance from the Ministry of Finance).

2. The allocation and inspection of investment capital allocation; supervision and payment for investment projects of State secret construction works shall be conducted in accordance with regulations similar to those for investment capital from the state budget (except when there are specific regulations on the direct transfer of funds from the Ministry of Finance to Ministries, sectors, or localities, in which case they shall follow the regulations of the competent authority).

- For investment projects of State secret construction works implemented under the mechanism of direct capital transfer from the Ministry of Finance to Ministries, sectors, or localities, the Ministries, sectors, or localities shall assign functional agencies to manage, supervise, and pay funds for the projects.

3. Advances and payments of funds:

- For investment projects of State secret construction works managed by Ministries, sectors, and localities, the State Treasury shall only supervise the appropriateness and completeness of withdrawal documents and transfer funds as requested by the investor, without supervising other contents in the investor's or their legal representative's payment request dossier. Ministries, sectors, localities, and investors are entirely responsible for supervising the payment contents and project dossiers.- At the end of the fiscal year, Ministries, sectors, and localities shall report to the Ministry of Planning and Investment and the Ministry of Finance on the implementation of the plan, the reception and use of funds; confirm the amount of capital paid in the year, the cumulative amount of capital paid from the start-up to the end of the state budget year for each project; and comment on the implementation of the investment plan, compliance with financial policies.

More details can be found in Circular 52/2018/TT-BTC, effective from July 10, 2018.

- Thanh Lam -

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