KT. CHANH VAN PHONG P p- ITT PHONG

/

UBND TINH QUA' NG BINH CQNG HOA XA HOI C NGHIA VIrr NAM VAN PHONG DOc 14p - Tee do - BI#ah pink

s6:0447VPUBND-KTTH

VA/ sira,d6i s6 not dung clia Quy the chung quail ly chucmg trinh, du an hgp tac Viet Nam -Lien hgp quOc (HPPMG)

Quang Binh, ngay//j thang g Warn 2016

Kinh Ke hoach va Dau tu.

UBND tinh nhan dugc COng van se 5723/BKHDT-KTDN ngdy 22/7/2016 cna Be Ke hoach va Dan tu ve viec sira d6i mot so nei dung ciia Quy the chung quart ly chuung trinh, du an hap tac Viet Nam - Lien hgp quec (HPPMG) (co Cong van kern theo); deng chi Chit tich UBND tinh Nguy& Huu Hodi có kien "chi dao nhu sau:

So Ke hoach va Dau tu can air cac nei dung dieu chinh dia Quy the chung quail ly chtrang trinh, du an hgp tac Viet Nam - Lien hap quec (HPPMG) huang

dan cac so', nganh, don vi, dia phuang lien quan trien khai ap dung.

Van phong UBND tinh thong bao de Se( Ke hoach va Dan to biet, thgc hien.

Nai nhOtz: - Ninr tran; - Chia tich, cac PCT UBND tinh; - Laub ciao VPUBND tinh; - Lau: VT, KTTH.

Nguyen Tr an Quang

KZ (4 kirrrik"

BO KE HOACH VA DAU TU LONG HOA X A HOI CHID NGHTA VIET NAM DOc lap - Tu do -1141111 phtic

S6: 572,3 /BKHDT-KTDN Ha Noi, ngay,z2thang 7 nam 2016

V/v Sira doi mgt so ngi dung cita Quy the chung quan ly chtrcmg trinh, dur an hop tic Viet Nam - Lien hop qugc (HPPMG)

42233 Kinh (d 8!`i P -hr;2.17 2r.7 Za4

Dugc sir uy 9uyen ctia Thu twang Chinh phu, BO twang Be KE' hoach va Dau ttr va Dieu ph8i vien thuang tra cUa Lien hop quOc tai Viet Nam thay mat ba to chirc Lien hop quoc la. Chuang trinh phat- trien c8a Lien hop quoc (UNDP), Quy Dan so cua Lien hop quoc (UNFPA) va Quy Nhi Eng dm Lien hop quoc (UNICEF) da ky va ban hanh Quy the chung Quan ly clurangtrinh, dv an hop tic Viet Nam - Lien hop quoc (HPPMG) trong hop tic phat trien vai Viet Nam vao thing 7/2010. Day la no lvc phoi hop town dien nham huong tai viec hai hoa cac qui dinh claa cac ben lien quan ve quan lY va thvc hien chircmg trinh, du an do ba to chirc Lien hop quoc neu tren tai trg cho Chinh ph8 Viet Nam va la ket qua cila Sang kien Thong nhat,hanth deng (DaO) Chinh ph8 Viet Nam va. cac to chirc Lien hop quoc cam ket trien khai.

Qua han 5 nam thvc hien HPPMG, Quy the nay da gap phan 116 trg cac ben lien quan trong cong tic quan lY va thvc hien cac chtrcmg trinh va du an. Tuy nhien, do da c6 met so thay doi ye quy clinh ding nhu phuang thirc hop tic dia Viet Nam va Lien hop quoc, viec sira doi va hoan thien Quy che nay la met nhu cau cap thief_ trong tien trinh th'rc hien Sang kien DaO. Cdc to chic Lien hop qu8c da,phoi hop vai Be hoach Dau ttr va cac co quan quan cua Viet Nam tien hanh dinh gid toan dien ye HPPMG va dang xay dtmg ke hoach hoan thien Quy che nay. Trong thei gian d6, de ho trg cac chucmg trinh, dv an thvc hien tot hon cong tic quan cho den khi Quy che &roc ban hanh, cac to chirc Lien hop quoc thong nhat de nghi vai phia Viet Nam cap nhat va dieu chinh met so nei dung cap bach kh6ng con phu hop vai cac quy dinh va thvc to trong hop tic vai ba to chirc not tren. Viec clieu chinh nay van dva tren cac nguyen tic, pham vi cua HPPMG da &roc phe duyet va chi nham lam ro han met so nei dung da &roc quy dinh trong HPPMG.

De trien khai dinh huong nay, cac co quan ctia Viet Nam va to chirc Lien hop quoc lien quan da Ira chon va xay dung mot so nei dung diL chinh dva ten nguyen tic neu tren. Ngay 20/7/2016, Be truing Be to hoach va Dau t cang vai Dieu phOi vier thuOng tit dia Lien hop quoc tai Vit. Nam da ky ket ban hanh tai lieu "Cdc nei dung dieu chirp ccia HPPMG". Tai lieu bat dau etp dung ke tir ngaykY ket.

Tai lieu ve "Cac not dung dieu chinh (mOt s6 diem cap back) caa HPPMG" g6m 4 phan chinh:

- thieu viec dieu chinh HPPMG do BO truons Bo Ke haach va Dau tu va Dieu phoi vien thuang tru cUa LHQ tai Viet Nam Eng kY, ban hanh.

- Pham vi va D6i Wong ap dung d6i vbi 1A.n dieu chinh nay.

- Cac van de va not dung cu the dieu chinh so vai not dung hien hanh cua HPPMG va chi dan tham chieu theo cau trfic hien hanh cua HPPMG.

- Danh muc Cac tai lieu phap lY ctia Nha nu& Viet Nam va cac to chdc Lien hop quoc c6 lien quan dal duvc cap nhat va bo sung.

BO Ke hoach va Dau to xin thong ban de quY Ca quan biet va chi dao cac don vi trirc thuOc co lien quan trien khai ap dung tai lieu rieu ten (clugc giri kem theo).

BO Ke hoach va Dau tu mong nhan &Jac sir hop tac cua quy Ca quan./:'

Noi nhcin: - Nhu danh sach kern theo (kern TL); - Cue QL Ddu thdu (kern TL); - Ltru:VT, KTDN,

Ld1 GIOI THITU ve viec ban hanh tai lieu

"CAC NOI DUNG DIEU CHINE CUA QUY CAE CHUNG QUAN US"( CHI.TONG TRINH, DV AN HOT TAC VIET NAM - LIEN HOP QUOC (1-IPPMG)"

Thing 7 nam 2010, Chinh phn Viet Nam va ba chirc Lien hgp quOc la Chuang trinh phat trien Lien hgp qu'oc (UNDP), Quy Dan s6 Lien hop quOc (UNFPA) va Quy Nhi d6ng Lien hgp quOc (UNICEF) da lan dau tien thong qua va ban hanh Quy the chung Quan ly chuong trinh, du an hgp tic Viet Nam - Lien hop quOc (FLPPMG) trong hgp tic phat trien vai Viet Nam. Day la mot no luc phOi hcp town dien nham huang tai viec hai hea cac qui dinh caa cac ben lien quan ve quan lY va thuc hien chucng trinh, du an do ba to chirc LHQ neu ten tai trg cho Chinh phn Viet Nam.

Ke to khi ap dung den nay, Quy the nay da gop phan hos trg cac ben lien quan quan ly va thuc hien cac chuong trinh va du an. Tuy nhien, do dal co mot s8 thay doi ye quy dinh cling nhu phuong thirc hop tic ciia. Viet Nam va Lien hgp quocc, viec sita d6i va hoan thien Quy the nay la mot nhu cau cap thiet trong tien trinh thuc hien Sang kien Thong nhat hanh dOng ma Viet Nam va cac to chic Lien hgp quOc Bang trien khai. Truck mat, a 11.6 trg cac chuang trinh, du an thuc hien tot hon Cong tic quan ly cho den khi Quy the m6i clugc ban hanh, Chinh phu Viet Nam va ba to chic Lien hop quOc thong nhat cap nhat va dieu chinh mot se, not dung cap bach khong con ph.0 hgp v5i cac quy dinh va Uwe to trong hap tic vbi ba to ch(rc not ten. Viec dieu chinh nay vL. dua ten cac nguyen tat, pham vi cna HPPMG da ducc phe duyet va chi n_ham lam r3 han mot so not dung da dirge quy dinh trong HPPMG.

Chinh pha Viet Nam va ba to chirc Lien hop qu6c you cau cac tc chirc va ca nhan lien quan ap dung triet de HPPMG va cac nOi dung dieu chinh nay cting nhu kip tai phan anh cac van de phat sinh trong qua trinh thuc hien a có the ho' trg cho viec ban hanh Quy the

BO TRIrQNG BO ICE HOA,CH VA. DAU TU.

DIEU PHOI Anti THONG TRU LIEN HOT QUOC TO VIET NAM

IA?

Nguy'Z'n Chi Bung Pratibha Mel!..att

tom

-Kirro, 1NS

iha

Nguytn Chi Diang

INTRODUCTION

on the issuance of

"REVISIONS TO THE WET NAM - UNITED NATIONS HARMONIZED PROGRAMME AND PROJECTS MANGEMENT GUIDELINES

(HPPMG)"

In July 2010, the Government of Vietnam and three UN agencies including the United Nations Development Programme (UNDP), the United Nations Population Fund (UNFPA) and the United Nations Children's Fund (UNICEF) first ever jointly developed and launched the Viet Nam - United Nations Harmonized Project and Programme Management Guidelines (ITTPMG) in the development cooperation with the Government. This is a comprehensive cooperation effort towards the harmoni7ation of procedures by relevant parties for management and implementation of programmes and projects supported by the three UN agencies to the Government of Viet Nam.

Since its adoption until now, the Guidelines has helped facilitate the management and implementation of programmes and projects. However, as there have been updates and changes in regulatory documents as well as in cooperation modalities by both the Government and UN agencies, there is an urgent need for a revision and completion of the HPPMG in the implementation process of the Delivering as One (Da0) initiative that Viet Nam and the UN have embarked on. In the short term, in order to better support the management and implementation of the programmes and projects until a new Guidelines can be launched, the Government of Vietnam and three UN agencies have jointly updated and made revisions to some of the urgent contents that are no longer relevant to the current regulations and reality during the development cooperation. The revision were made on the basis of the principles and scope of the current HPPMG and mainly aim to provide clarifications to some concerned issues regulated in the current 1-11)PMG.

The Government of Vietnam and the three UN agencies request relevant agencies and individuals to comply with Pll)PMCi revisions as well as timely give feedback on issues that arise during the implementation so that these feedback could be considered for the new Guidelines at a later stage.

MINISTER OF

UNITED NATIONS PLANNING ANDEiVESTMENT RESIDENT COORDINATOR IN 'VII T

CAC NOI DUNG DIEU CHINH CTEJA HPPMG

A - Ph4na vi dieu chinh va Doi tuvng ap dung cac not dung dieu chinh

1. Pham vi dieu chinh

1.1. Gift nguyen cac nguyen ta'c co ban, nguyen tac dac thu va cau trac caapPPMG, chi lam re va dieu chinh met se nei dung cap bach khong con pha hop voi cac quy djnh va flux to trong hop tac v6i ba to chirc Lien Hop Quoc;

1.2. Cac nei dung dirge dieu chinh fan nay se thay the cho cac Wei dung Wang img trong HPPMG tir thoi diem kY thong bao ve viec ban hanh va ap dung cho cac clunmg trinh, du an dang N/A se trien khai cho den khi c6 quyet djnh mei ye viec ap dung;

1.3. Danh muc cac van ban phap ly dinh kern tai Phu km 1 va Phu Inc 2 - Danh muc cac tai ligu pluip ly lien quan (cap nhat va dieu chinh) se" thay the cho danh muc cac van ban diroc dAn chieu trong HPPMG va &roc sir dung cho cac net dung dieu chinh lan nay. KM c6 su thay dOi cac van ban nay hoac be sung cac quy djnh quan thi Chinh pha Viet Nam va Lien hop quoc se' tham van va thong bao ve viec ap dung;

1.4. Nhcmg quy trinh, thu tuc dac tha cua Chinh phi' Viet Nam hay dm cac to chirc Lien hop quoc lchOng dirge a cap trong HPPMG va nei dung dieu chinh nay se do Chinh phu hoac tang to chirc Lien hop quoc ban hanh rieng;

1.5. Met se hog Ong dal &roc xay dung va phe duyet theo Quy the hien hanh c6 nei dung lien quan den nei dung dieu chinh fan nay neu chua flux hien c6 the duoc sira del va phe duyet lai pha hop v6i quy djnh

2. Bei twang An dung

2.1. Cac to chirc va ca nhan &roc quy dinh tai HPPMG hien hanh;

2.2. Cac chung trinh, du an do ba to chirc Lien hop quoc ho try dang va se trien khai;

2.3. Cac du an chung (joint projects) c6 su tham gia cling tai try ciia it nhat hai trong s6 ba to chirc Lien hop quoc neu tren hoac dm met hay cac t6 chirc nay vori cac nha tai try Ichac.

3. Thai diem lip dung

Cac nei dung caa HPPMG dirge dieu chinh lan nay c6 hieu lac ke tir ngay Dai dien cua Chinh ph* Viet Nam va Lien hop quoc ky thong bao ye viec ban hanh va ap dung.

1

B - Cie van de va not dung cu the dieu chinh so voi not dung MO hanh cua HPPMG

TT

1

Diem/ IChoiin/ Why/ -

HPPMG hien hank

Phan Ciai thich tir ngir

PhAn Giai thich tir net

Doan 21, Trang 13 dm cuon HPPMG tieng Via (Doan 12, Trang 16 dm cuon HPPMG tieng Anh)

Chuang/ Phan theo Neli .

Van de va Tinh trang can hoan thin trong HPPMG hien hank

Con coy kien cho ring DPO chi la dm Chinh phi' nen gay hieu nhAm va khong • ,

— Do do, dieu thong nhat trong that hien. , , chinh lchai niem nay a Doan 21 phan Giai , , • , • A

HPPMG thich tir ngtr trang 13 cua cuon • . • tieng Via (Doan 12, Trang 16 dm cuon HPPMG tieng Anh)

dung dirge dieu chinh va hoan thien

, , Dieu chinh Doan 21 phAn 9iai thich tir ngir trang 13 eta cuon HPPMG tieng Viet (Doan 12, trang 16 caa cam HPPMG tieng Anh) nhu sau :

) De ctrcrng chi tiet air an (DPO) la van ban hai hoa cac quy dinh caa Chinh "21' . .„ Lienh uoc tom tat cac hop phAn chinh dm mot du an do phu Viet Nam va op q , . . .,,

Lienh ' tai t trongd 'co luau thing, tom lime cac ket qua du klen, op quoc iv, o c phan. du tra ngan sach, bien phap thuc hien, co cAu quan lY va co cite dieu ph6i du an. DPO la van ban mang ti we v chinh .t Nam va Lien 'nh bat b ^ a tilde dm phia Vie hop qu6c. DPO sau khi dugc cap co tham quyen caa phia Via Nam phe duyet va cna phia Lien hop quec chap thuan se dugc chi tiet Ma thanh cac Ke hoach cong tac nam hoac cho hai nam va, neu nha tai tip yeu cau, thanh Van kien du an."

2 Khai niem IP, NIP va CIP trong hop tac voi Lien hop quec trong phan Giai thich tir ner (Doan 12 va 13) trang 12 caa HPPMG tieng Via (trang 15, 16 dm HPPMG tieng Anh)

Tuy trong HPPMG a phan Giai thich tir nger (trang 12 cna HPPMG tieng Viet va trang 15, 16 dm HPPMG tieng Anh) da co giai thich lchai niem Co quan thuc hien - IP va Co quan &Ong thirc hien - CIP nhtmg phan giai thich nay chua chinh xac hoac chua day du nen con gay Ian l'On.khi thuc hien va Von &roc cac co quan luem toan, chuyen gia gop y. CO truang hop CIP la to chac ntrac ngoai hoac co truang hop co quan Viet Nam tirchOi lam IP vi khOng pha hop voi dinh nghia.

Thuat nga tieng Viet str , dung cho NIP (Co quan that hien quo

,c gia) va CIP (Co

quan &Ong thuc hien du an) trong cuon

. Dieu chinh a lam re,' hcm khdi niem IP (Doan 13) va CIP (Doan 12) cang nhubo sung htrang an ve uy quyen cho CIP that hien boat &Ong caa Du an lien quan den Hop &mg trach nhiem gicra IP va CIP trong Phan Giai thich tir net, trang 12 caa HPPMG tieng Viet (trang 15, 16 dm HPPMG tieng Anh) nhu sau:

"13) "Co quan thyc hien (Implementing Partner - IP)" la ca quan hoac to chtrc dtrac thanh lap theo quy dinh caa luat phap Viet Nam (khi do dugc goi la NIP) hoac luat phap dm nuac ngoai hay theo dieu uorc qu6c to °chi do &roc goi la IT). IP do Chinh phit va LHQ lira chon va dugc ghi trong DPO hoac Van kien chucmg trinh, du an de chi' tri viec quan 1Y va thuc hien mot chtrong trinh hoac mot du an do to chirc LHQ hO tro.

12) "Co quan dong thkre hien (Co-Implementing Partner - CIP)" la co quan hoac to chac &roc thanh lap theo quy dinh caa luat phap Viet Nam hoac theo luat phap dm nu& ngoai hay theo dieu uac qu6c te. CIP do IP va LHQ ltra chon va &roc ghi trong DPO hoac Van kien chucmg trinh, du an a true tiep quan lY va thuc hien mot hop phan caa chuang trinh hodc du an do to chirc LHQ ho try.

2

TT Diem/ IChoan/ 'Wye./ Chuang/ Phan theo HPPMG hien hanh

A A A inh trying can hoan thien trong HPPMG hien hanh Ni dung dirge dieu chinh Ara hoin thien

HPPMG con ca the; chua chinh xac, chua , , x du rei rang gay nhieu hien lam.

Hien nay, viec fly ctuyen gida CIP va IP the hien qua Hop Ong trach nhiem dien ra da clang, co lac wort qud tham quyen, co lac qud chat the gay anh huang den tuan tha quyen han va trach nhiem gala IP va CIP do chua co huang clan trong HPPMG theo quy dinh nao.

CIP thirc hien hap ph-an du an dirge giao tren ca se/ cac qui dinh trong Hop clang trach nhiem ky vai IP, trong d6 viec Ay quyen ciia IP cho CIP phai tuan thit cac quy dinh ve ay quyen theo luat phap hien hanh dm Viet Nam." •

3 Doan 24, phan Giai thich tir ngit, trang 13 dm HPPMG tieng Viet (Doan 2, phan Giai thich to ngit, trang 15 dm HPPMG tieng Anh)

Can bo sung lam rii khdi niem ve "Nhom hog Ong" da dirge a cap trong Ice hoach hog Ong nam (AWP) hoac quy (QWP) trong phan Giai thich tir ngia• ding nhu trong cac Chuang thuOc Phan III - Quan 1)", cap du an.

Bo sung dinh nglifa. ve "Nhom hog Ong" vao Doan 24, phan Giai thich tir ngit, trang 13 (Doan 2, phan Giai thich tir ngft, trang 15 dm HPPMG tieng Anh). Do do, Doan 24 phan Giai thich tir ngil dtrac diet' chinh nhu sau:

"24) "Ke hoach cling tic nam (AWP)" la tap hop mang filth to-pic cac hoat Ong du kien thin hien trong mot nam duang lich, cac nguen lac can thiet, cac ket qua du kien, cac ben lien quan va du kien khung then gian cho viec dux hien cac hog Ong do. AWP dugc trinh bay theo cac ket qua, c6 nghia la cac hoat Ong, dau vao va ngan sach dia,dtr an dirge trinh bay theo ket qua dau ra tuong Ung dtrot thuc hien trong nam ke hoach. AWP ding xac dinh rO rang Udell nhiem dm tang ben tham gia vac) viec thuc hien met hoat dOng hay met nham hog Ong trong nam ke hoach.

Nh6m hog Ong bao gem met vai hog Ong c6 in'O'i lien N gait ket \Teri nhau de dat duot ket qua chung Ong gOp cho mot Output dm du an. MOi Output ca the co met hoac met vai Nhom hog Ong hoac hoat Ong rieng biet."

4 Doan 26, phan Giai thich tir ngtt, trang 13, HPPMG tieng Viet (Doan 6, phan Giai thich tir ngir, trang 15, HPPMG tieng Anh)

Can cap nhat thuat ngit mai "Ice hoach lua chon nha thau" thay cho "Ice hoach dau than" trong to,an bC) HPPMG dac biet trong Doan 26 phan Giai thich tir net.

Doan 26, phan Giai thich tir ngfr, trang 13, HPPMG tieng Viet (Doan 6, phan‘ Giai thich tir ngit, trang 15, HPPMG tieng Anh) dive dial chinh nhu sau:

"26) Ke hoach kra churn nha thin" la met cong cu quan ly do Gidm doc du an xay dung, the hien nhu cau mua sant throe phe duyet cho ke hoach tong the hay

• z .4 ke hoach hang nam dm du an. Theo quy dinh dm Luat Dau thau, Ke hoach Itra

3

IT Diem/ Khalil/ Moc/ Chtrang/ Phan theo HPPMG hien hanh

Van a va Tinh trong an hoan thien trong HPPMG hien hank

, Nei dung dirge dieu chinh va hoan thien

chon nha thlu bao gem cac thong tin ve ten, gia gOi thou, nguon von, hinh thirc lira chon nha than, phtrang thirc dau thou, thin gian lira chon nha thou, hinh thirc hop (rang va thai gian thtrc hien hem ding".

Phan Ill - Quail Ii• cap di! an

Orin:mg 2 - KhM &Ong dy an

5 Diem 1.3.4, trang 50 dm cuon HPPMG tieng Viet (trang 52 dia cuon HPPMG tieng Anh) •

Co quy dinh tai diem 1.34 Mtic II, Chuang 2 trang 50 aim cuOn HPPMG tieng Viet (trang 52 dia. cuon HPPMG

A tieng Anh) ve hinh thirc chuyen tien true tiep tir UNCO cho CIP tren caser yeu eau chinh thirc cita NIP. Tuy nhien, khi ap citing, met so UN lchong thtrc hien do i tra -,

dinh (m6i) cua trung trcmg. Cu the, teen thtrc to la UNFPA khOng cho phep Van phong UNFPA chuyen tien trtrc tiep cho CIP. Dieu nay gay Ichne mac trong qua trinh thtrc hien Oita cac ben can &roc diet' chinh.

ngan hang thuan tiny.quy .

Dieu chinh diern,1.3.4, Mvc II, Chuang 2 trang 50 dm cuon HPPMG tieng Viet (trang 52 dm cuon HPPMG tieng Anh) nhu sau:

"1.3.4. Trong truang hop Ichac, theo yeu cau chinh thirc ciia Giam d6c du an, neu quy dinh dm Lien hop quec cho phep, UNCO c6 the chuyen tien trtrc tiep cho CIP a chi tieu cho cac hoot Ong du an do CIP thuc hien theo ke hoach ding tac da duet phe duyet. Trong truerng hop nay, UNCO thirc hien chirc nang nhix met

Trong ca hai twang hop, CIP deu phai chili trach nhiem giai trinh tnr6c NIP ye viec sir dung c6 hieu qua ngu8n kinh phi nhan duce tir NIP hoac UNCO."

Chuang 3 - Xfiy dung, thim dinh, phe duyet va 14 ket Ke hooch ding tac nom (AWP) va Van kien dkr an

6 Chuang 3 trang 53 dm HPPMG tieng Viet (trang 55, HPPMG tieng Anh)

Da c6 quy dinh ve AWP nhtrng chua c6 htrang clAn ve BAWP do cac to chirc LHQ mai ap dung BAWP thai gian gall day.

Ben canh do, can lam re j/ nghia hoac sir lien quan dm AWP/BAWP d8i veri cac,ke hoach khac (Ice hoach lira chon nha . thau;

hoach dank gia va giant sat du an, Ke - hoach hoot Ong quy QWP)

QWP)

* Bie sung them Mvc VII (trang 60) trong Chuang 3 cita HPPMG tieng Viet (trang 55, HPPMG tieng Anh) hu6ng don ve xay dung, tham dinh, phe duyet,14 ket va dieu chinh BAWP nhu sau:

• • A "VII. Xily dung, thin' dinh, phe duyet, 14 ket va dieu chinh Ke hooch ding tac 2 nom (BAWP)

ng nhat chuyen tir Ke hooch 1. Trong met so truing hop, cac ben lien quan thoIce tac hang nom (AWP) sang chu 142 nom (BAWP) nham dot ducrc met so

muc dich chinh nhu: (i) CO tam nhin mang tinh dai han horn theo do c6 the du

4

TT Diem/ Khofin/ Mud/ Chtrong/ Phan theo HPPMG hien hanh

Van de vi Tinh trang an hohn thien ' ' • trong HPPMG hien hanh Noi dung dime dien chinh va hoin thien

kien tnxOc kha nang, lc'e hooch hoat d6ng trong 2 nam a tang tinh chit d6ng khi thuc hien du an, (ii) Giam thai gian (4iam s6 loot) danh cho viec xay dung, them dinh, phe duyet hang nam dOi voi Ke hoach hoot dOng, do do se tranh cho viec thuc hien du an thtrang bi gian loan mOt thai gian vao cuiSi nam tame va dau nam sau khi chuyen doi Ke hoach tong nam va (iii) Cho phep chit dOng ham trong viec van do, ng va be) tri von (dang V va gift von) to Ca quan trung trang dm Lien hop quoc va cac nguon khac.

2. Ve co ban quy trinh xay dung, them dinh, phe duyet, V ket va dieu chinh BAWP &roc ap dung nhu doi voi AWP. MOt s6 dac thit khac biet trong xay dung va thuc hien BAWP nhu sau:

- Ni'en dO dm BAWP thtrimg la 24 than theo docmg lich.

- Kinh phi vien tro se doge UNCO cung cap theo timg nam trong BAWP dua ten:

a) BAWP da V;

b) Kha nang van d6ng va b6 tri van vien try dm UNCO.

- Trong troang hop khong sir dung het ngan sach ke hoach Gila nam 1, có the xem xet chuyen ngan sach ke hoach nay sang cho nam thin 2. Tuy nhien, nguon lac phan b6 thuc to cho do an vao nam thin 2 se php thuc vao nang lac giai ngan dm do an va nguon lac san có dm UNCO tai thiri diem do. .

- Neu tinh hinh that hien ciing nhu kha nang tai chinh cho phep, Du an có the chuyen mOt s6 hoot dOng du kien se thuc hien trong nam thin hai sang nam tint• nhat de thuc hien nham dap img nhu cau cita Du an."

* Dieu chinh Diem 2.4, Khoan 2, Muc I, Chtrcmg 3, trang 53 HPPMG tieng Viet (trang 55, HPPMG tieng Anh) bang viec sira cac AWP thanh AWP/BAWP va them not dung thanh nhu sau:

" 2.4. AWP/BAWP &roc xay dung ten ca so cac nOi dung dm DPO kem theo Danh mac chinh thirc dirge LHQ ha' trq hoac cap nhOt va cu the hoa tir Van kien

5

rr Diem/ Khoin/ Muc/ Chircrng/ Phil' theo HPPMG hien hint'

Van de va Tinh trong din Wm thien trong HPPMG hien hanh Not dung dime dieu chinh vi hoan thien

du an. AWP/BAWP the hien cam ket dm cac ben tham gia 14 ket. Vi vay, AWP/BAWP phai phan anh tat ca cac hog Ong ma cac ben Viet Nam va (hoac) pee to thuc hien trong lchuon kilo du an doi voi nam lee hoach, ding vai cac dau vao can thiet, cac ket qua dau ra du kien, nguon ngan sach, kinh phi dirge duyet, cac ben chiu trach nhiem va cac chi so de do luting tien a hay mitt de thuc hien. Nhu vay, cac hog deng dirge dua vao AWP/BAWP bao gem ca viec cung cap trg giim ky thuat dm to chile LHQ - thong qua (a) can be chuyen mon dm UNCO, (b) chuyen gia to van hoac cac phtremg each lien quan Ichac, (c) viec mua sam hang Ma va dich vu, (d) dao tao va tang cueing nang luc, (e) nghien dm va tuyen truyen, (f) ho trg xay dung chinh sach, (g) theo ai va danh gia.

AWP/BAWP dugc phe duyet va 14 ket la ca so: a xay dung cac y hoach lchac nhu Ke hoach Itra chgn nha thau (tuyen chuyen gia hay mua sam), Ke hoach M&E, QWP... Do do not dung dia. AWP/BAWP can day du, cu the dap img yeu cau xay dung cac ke hoach Ichae nett tren."

Chiron 4 - My dyng vi phe duyet ke hOoch ding tic QuY (QWP)

7 Muc I, trang 61, HPPMG tieng Viet (trang 63, FIPPMG tieng Anh) x

Mix I - Nhting quy dinh chung dm HPPMG hien hanh chua quy dinh re (i) _ . met be ho so quy gom nhung tat heu g -i' theo trat to nao va can chit y chi tiet nao?; (ii) QWP va FACE chi có met cho cac du an (vai NIP va cac CIP) dugc Wm ac phe duyet; (iii) Viet re hem va dieu chinh cho chinh xac hem ve Itemized (trang 61). Ben canh do be cuc dm Muc I chua that lo gic, can dieu chinh lai.

Dieu chinh Muc I trang 61, HPPMG tieng Viet (trang 63, HPPMG tieng Anh) nhu sau:

I. NHUNG QUY DINH CHUNG

1. Ca se( Oki ly a xay dung QWP la AWP/BAWP dugc phe duyet va kY ket gift cac ben. Vi vay, QWP can phan anh &mg va cu the h6a cac hog Ong dugc ghi trong AWP/BAWP cho quy cong tac. Do vay, cac hog Ong quan trong dua yap QWP can dugc chia thanh cac kr& nh6 hem, nham tao a dang cho viec thuc hien va giam sat sau nay.

Hang quy, m8i du an phai xay dung met QWP tren ca soy tong licip M. cac CIP.

Giam dee PMU chill trach nhiem ky duyet QWP bao gem Ban king hap Ice hoach quy va cac Ban du trio cac hang mix chi phi theo timg hog deng giri ding Bao cao tien de thuc hien quy (QPR) va Ban Yeu cau chuyen tien va xac nhan chi fiat hang quy (FACE) cho UNCO cham nhat la ngay 15 thang dau tien dm quy de

6

TT Diem/ Khoan/ Mud/ Chtrerng/ Phan theo HPPMG hien hint)

Van de va Tinh trong an hoan thien trong HPPMG hien hanh N'Ui dung dugc dieu chinh va hoan thi'e'n .

UNCO xem xet, chap thuan va tien hanh thin nic chuyen hoac hoan tra tien theo quy dinh.

QWP neu ten co the &roc dieu chinh hoac b6 sung trong qua trinh thvc hien QWP tuS, theo tinh hinh thvc to xay dung va thvc hien Ice hoach boat do, ng dia IP va cac CIP.

2. Ban tong hop Ke hoach q4 can dugc xay clung theo mau tai Phu luc 111.4.1 g6m tat ca cac Nh6m hoat dOng va (hoac) hoat c/Ong do cac ben lien quan thvc hien va the hien veri ngan sach bang USD.

3. Ban du trit cac hang mvc chi phi theo timg hoat d'Ong cho tat ca hoat Ong trong QWP can dugc xay Ong theo InAu tai Phu luc 111.4.2.

D6i v6i timg hoat dOng dugc liet Ice, khi xay Mpg du trii cac hang mvc chi phi (theo mall tai Phu luc 111.4.2,), PMU can bo sung nhung y8u can ve thong tin tOi thieu de Giam doe du an va UNCO danh gia tinh hop 1( dm cac hoat Ong dugc du kien va du tril ngan sach tar& khi phe duyet QWP. NhQng thong tin nay ding la cc( s6 de PMU xay dung ke hoach thvc hien chi tik hoac TOR (neu can thiet) cho cac hoat do, ng de tri6n lchai sau khi QWP dugc UNCO chap thuan.

Nhirng yeu cau thong tin t6i thieu cho mot hoat clOng hoac Nhom hog dOng trong QWP g8m nam (05) diem chinh sau:

a) Muc dich: Neu torn tat mix dich dm hoat dOng; b) Ket qua: Neu torn tat ket qua du lien dat dugc; c) Thai gian va clia diem: Neu then diem, tileai gian va dia diem du tinh thvc

hien; d) Tieu chi: Neu tieu chi chinh de Iva chon doi tuong tham gia va (hoac)

thvc hien; e) Phteang thicc: Neu phucmg thirc 6 tien hanh hoat dOng nay

Thong tin t6i thieu cho m61 mot diem neu tren dugc mo to trong 1-2 thing cfra m6i Ban du trii cac hang mix chi phi.

7

TT Dim/ Khoin/ Muc/ Chu x Chuang/ Phan theo HPPMG Men hanh

A • Van de' va Tinh trang can ohn thien trong HPPMG hien hanh Nei dung dtryc diet' chinh va hoan thien

De tinh toan chi phi cho timg hog dOng, can sir dung:

(i) Dinh mire chi tieu hien hanh do Chinh phi' Viet Nam, LHQ va EU ban hanh. Trong trurang hop khong ca dinh mirc thich hop va hog Ong khong mang tinh lap Iai a thai diem khac, Giam doe PMU de xuat dinh mirc phu hop va net' lb tai cot Ghi chit de UNCO xem xet, chap thuan. Doi voi cac phat sinh &roc Giam dew PMU de xuat can phai có van ban chap thuan dia. UNCO truoc khi du an ap dung.

Trong tnrang hop hog dOng có tinh lap lg trong nam, NIP can xay dung dinh mirc be) sung dac thit de tien hanh thu tic phe duyet theo quy dinh trong Huang dan chi phi dia phuang cila LHQ/EU hien hanh.

4. Mgi du an phai xay dung mot Ban Yeu cL chuyen.tien va xac nhan chi tieu hang quy (FACE) teen co ser tong hop tir cac CIP cho tat ca cac Nhom hog Ong va (hoac) hog do, ng do cac ben lien quan thvc hien theo mAu tai Phu lvc 111.8.1.

FACE la tong cu quart IY thong nhat ciia cac to chirc LHQ dugc sir dung de phuc vu cho ba mac dich quan trong: (a) Bao cao cac khoan chi dm quy tnrerc, (b) De nghi cap tam img cho quy ke hoach va (c) Xac nhan chi tieu va Tong y cap tam img.

Cac to chirc LHQ ,sir dung FACE a thvc hien cac phuong thirc chuyen kinh phi nhu sau: (a) Chuyen tien five tiep cho Co quan thvc hien de thanh toan cac khoan no va cac khoan chi de thuc hien cac hog Ong a dugc nhat tri trong AWP/BAWP; (b) Hoan lg cac khoan ng va cac khoan chi ma Co quan thvc hien da img trtroc de thvc hien cac hog Ong da dirge nhat tri trong AWP/BAWP; va (c) Tra trvc tiep cho ben thin ba,cac khoan ma Co quan thvc hien phai tra de thvc hien cac hoat Ong da duct nhat tri trong AWP/BAWP.

FACE thuang dugc xac than bai chinh can N da 1c57 ket Van kien du an Ira (hoac) AWP/BAWP. Neu mgt nguai Ude dugc ily quyen xac nhan FACE thi NIP phai thOng bao chinh thirc cho UNCO.

8

TT Diem/ Khoan/ Mud/ Cluroug/ Phan theo HPPMG hien hanh

A x x Van de va Tinh trang can hoan thien trong HPPMG hien hanh Nei dung dugc dieu chinh va hohn thien -

5. NItimg huang dan chi wet dm. UNDG ve muc Bich, nguyen tic va each sir dung FACE nOi rieng va Huang din hai Ma ve phuong thirc chuyen tien cho Ca quan that hien (sau day goi tat la Huang dAn HACT) not chung dugc trinh bay tai trang tilting tin dien to dm LHQ www.un.org.vn -, An pham Thu tic chuyen tien cho Ca quan time hien. "

Clurcrng 5 - Nhan skr dg an

8 Khoan 3 - Nguyen tac dm Hap demg nhan su du an, Muc I, Chuang 5, trang 65

66, HPPMG tieng Viet (trang 67 va 68, HPPMG tieng Anh)

Con nhieu du an van gri ton khOng ro rang viec tuyen chon chuyen gia c6 thuOc Ke hoach dau thau/ ICE hoach lua chon nha thau theo quy dinh ve dau that' hay ]thong, cling nhu con Ai) dung nham, an quy trinh tuyen dung gbh cac loai nhan su khac nhau. Do vay, can lam ro hcm cac van de nay.

Bo sung Diem 3.6 vao Khoan 3 tai trang 66 HPPMG tieng Viet (trang 67, HPPMG tieng Anh) nguyen tac nhu sau:

3.6. Viec tuyen dung tat ca. cac loai nhan su du an phai dugc xay dung trong Ke va hoach hoach hoat do dinh kV dm du an va Ka hoach lua chon nha than tucmg img.

-n • '

Cac loai nhan su khac nhau dugc !uyen dung theo quy trinh thii.tuc khac nhau va dirge quy dinh en the cho miii doi tugng dugc neu tai de phan tucrng img sau day thuec Chuang nay."

9 Khoan 1 - Quy trinh tuyen dung thuec Muc II - Tuyen dung nhan su hanh chinh

x ho trg quan lr du an, trang 67, HPPMG tieng Viet (trang 69, HPPMG tieng Anh)

Lam ro su khac biet gift quy trinh tuyen dung nhan su va chuyen gia du an vi hien nay c6 nhieu each hieu khac nhau, thieu ro rang. Ben canh do, quy dinh thu Luc con lcha phut tap, thieu kha thi nen can dieu chinh phi' hop han.

Dieu chinh Buck 1 va 2 thuec Khoan 1 - Quy trinh tuyen dung dia. Muc II -Tuyen dung nhan su hanh chinh hO trg quan 13", du an, trang 67, HPPMG tieng Viet (trang 69, HPPMG tieng Anh) nhu sau:

" II. TUYEN DUNG NHAN SU' HANH CH1NH H6 TRQ QUAN I., 7 DV AN

Viec tuyen dung loai nhan su nay do NIP chiu trach nhiem thuc hien.

I. Quy trinh tuyen dung theo cat birk [bred day:

Buyfrc 1: Xdy dung hojc hodn thien TOR cho vi tri can tuyen dung

Sau khi hoat do, ng tuyen dung nhan su trong nuorc 118 trg quan 13% du an da dugc phe duyet trong QWP,. Giam dOc du an hoan thien TOR theo rau tai Phu luc 111.5.1 cho vi tri cantuyen dung (neu di c6 du thao trong DPO hoac AWP) hoac xay dung TOR men ten co sa tham khdo Si kien UNCO. Trong ca hai truOng hop, TOR can neu ro de xuat mire thit lao cho vi tri se tuyen theo Dinh muc chi

9

TT Diem/ Khoan/ Muc/ Chuang/ Phan theo HPPMG hien hanh

Van a WI Tinh trang din hoar' thien trong HPPMG hien hanh NUsi dung disc dieu chinh Ira hoin thien

phi ma he thong LHQ ap dung cho the du an tai Viet Nam. Ben canh d6, Giam dOc du an xay dung cac yeu cau ho so ca nhan de pluic vu cho viec tuyen dung nhan str.

Log nhan su nay duoc dua vao Ke hoach Iva ch9n nha than theo quy dinh de tuyen chon, nhung theo thin Ate throe neu tai Muc II va huong can be sung dm HPPMG.

Trong truong hop IP va UNCO ding thong nhat lchong ap, dung quy trinh tuyen chip neu tren, viec thong nhat nay phai &roc ghi nhan bang van ban neu lb' lY do de IP lam co Si bao cao cap CO tham quyen quyet dinh".

Bwor 2: ThOng bcio tuyA dung

Viec tuyen dung nhan su phai duoc thong bao cong khai theo quy dinh hien hanh oh Luatdau thau va tren trang thong tin dien tir dm LHQ (do UNCO chiu trach nhi'em thuc hien). "

10 Muc III. Tuyen dung chuyen gia du an trong ntrac, trang 70, HPPMG tieng Viet (trang 72, HPPMG tieng Anh)

Quy dinh ve quy trinh dei voi viec clang tuyen chuyen gia va nhan su kha phirc tap, keo clai va thieu Idea thi can dirge xem xet rut gon, sat voi thuc to hon.

Dieu chinh lai cac buorc tuyen dung chuyen gia cho go va ro rang hon.

Can lam ro the nao la twang hop "gap" va lY do "xac clang" trong viec tuyen chuyen gia/ giang vien theo quy trinh rut on, ho co thu8c Ke hoach lua chip nha thau khong?

Muc III. Tuyen dung chuyen gia du an trong mak, trang 70, HPPMG tieng Viet (trang 72, HPPMG tieng Anh) dieu chinh cac Diem 1.1, 1.2,, 1.5 (1.3 va 1.4 gift nguyen), dieu chinh thin to Diem 1.6 thanh 1.7 vabO sung Diem 1.6 mOi nhu sau:

"III. TUYEN DUNG CHUYEN GIA DU' AN TRONG NI.AfiC

Chuyen gia du an trong ntrOc la cac ca nhan co gale tich Viet Nam va c6 day du quyen cong dan.

1. Tuyen dung chuyen gia dtr an trong ntrov do NIP tien heath

1.1. Viec tuyen dung chuyen gia trong nuoc hog d'Ong cho du an do NIP (ke ca du an 8 va du an thanh phan) chiu trach nhiem duoc thuc hien ve co ban theo quy trinh lua chip nha than to van ca nhan quy dinh tai Luat Dau thau hien hanh va dtroc chi tiet hoa tai Nghl dinh cua Chinh pha hu6ng dan thi hanh Luat Dau than voi mgt so dieu chinh dtrai day.

1.2. Quy trinh tuyen dung chuyen gia trong nmit

10

TT Diem/ 'Chain/ Muc/ •

HPPMG MO Minh Chirung/ Phan theo N(ii

Wit de va Tinh trang din ham thien trong HPPMG hin hanh dung dtmc lieu chinh va hoan thien

Buyk 1: Lap va phe duyet flat dung tuye'n dung chuyen gia trong Ke hooch Itra chpn nhj thou

a) Xay dung nOi dung tuyen dung chuyen gia trong la hoach Iva chcon nha than

- PMU ra soot AWP de lchang dinh cac hoat dOng tuyen chuyen gia to van can clugc thvc hien, hoac lam re va cu the h6a nOi dung, thin gian, dia diem va each thirc tien hanh cac hog dOng nay.

- Gam dOc du an lap nOi dung tuyen dung chuyen gia trong Ke hoach lva ch9n nha than a c6 the chit dOng tuyen chuyen gia dUng tien do dm du an. NOi dung nay la mot phan ciia Ke hoach Ira ch9n nha thAu trong nom cila du an quy dinh tai PhSn III, Chuang 7, Mac II, Khoan 1 dia. HPPMG.

- Viec xay clung va not dung K6 hoach Iva ch9n nha thou &roc tien hanh theo cac quy dinh eta Lust Dau thau va van ban huang dAn hien hanh.

- Trong qua trinh lap Ke hoach lva chon nha than, Giam gc du an c6 the tham van UNCO nhang van de lien quan.

b) Phe duyet Ke hoach lva chon nha thou

Giam &Se du an tien hanh cac this tic de phe duyet Ke hoach lva chan nha than theo quy dinh cita Luat Dau thou va van ban huang clan hien hanh.

Bwor 2: Xeiy dung hojc hojn thien TOR cho Ili tri can tuye'n dung

Sau khi hoat dOng tuyen dung chuyen gia trong nu& da duac phe duyet trong QWP, Giam d'Oc du an hoan thien TOR theo mau tai Phu luc 111.5.1 cho vi tri can tuyen dung (neu da c6 du thao trong DPO hoac AWP) hoac xay dung TOR mai. Trong ca hai twang hop, TOR can phan anh day du cac yeu cau quy dinh dm Lust Dau thou va van ban huang dan hien hanh va neu re de xuat mUc thii lao cho vi tri se tuyen theo Dinh mile chi phi ma he thong LHQ dp dung tai Viet Nam. Ben canh do, Giam doe du an xay dung cac yeu cau ho so ca nhan de phut vu cho viec tuyen dung than su. Trong qua trinh tren, Giam doe du an c6 the tham khao them Y kien UNCO.

11

TT Diem/ IChofin/ Muc/ A • Churceng/ Phan theo HPPMG hien hanh

Van de. va Tinh trang can hoan thqn x trong HPPMG MO hanh Noi dung dime (lieu chinh va hoan thqn

Bit* 3: Thong hao tuy-in dung

Viec mai thau chuyen gia tu van phai dugc thong bao cong khai theo quy dinh hien hanh dm Luat dau thau va tren trang thong tin dien tir dm LHQ (do UNCO chiu trach nhiem thuc hien).

Cac img vien duge xac dinh nen bao Om ca nam va nil.

Bwo'c 4: TuyA chon chuyen gia

Thuc hien theo quy dinh dm Luat dau thL dOi vai chuyen gia tu van.

Btro'c 5: Thtrung thao Hop gong to van vori chuyen gia cluvc chon

Sau khi quyet dinh chon chuyen gia, Giam doc du an du thao Hap clOng tu van theo ph tai Phu luc 111.5.3 va giri thu mai lam viec tai img vien. Giant doe du an can trao doi va thod thuan vai irng vien nay ve cac dieu kien lam viec dm du an bao Om ca yeu cau ve Giay cho phep lam viec cho du an neu img vien la nhan vien thuOc ca quan, to chirc nao do va mire luang ding nhu cac khoan chi lchac cho nguai do trong pham vi dinh mire chi phi ma he thong LHQ tai Viet Nam ap dung tren co. ser TOR vatuang img voi ho so., ly Lich khoa hoc ena chuyen gia. Viec thucrng thao Hop dong nay (di' dat dirge thoa thuan hay kh8ng) phai dtroc hai ben cung thong nhat va the hien b'ang Bien ban thuong thao Hopdong do hai ben ding ky. Trong tnrang hap kh8ng dat &roc thoa thuan Hop dong voi irng vien chive chon, Giam doe du an co the thea thuan vai img vien xep thir tu tiep sau (neu phi' hop) hoac tien hanh qui trinh tuyen dung lai tir dau.

Biz& 6: ICJi 1dt Hop d'cing to van

a) San khi chap thuan loi de nghi lam viec, img vien can nep TO khai tinh trang sire khoe theo rrik tai Phu luc 111.5.2 trong tilting hop IcY hopctong ngan han (co thai gian lam viec chuy8n trach lien tue cho du an theo hop dong it han salt (06) thang) hay Giay chimg nhan sire khoe do ca quan y to co tham quyan cap trong tn.rerng hop IcY hop &Ong dai han (co thai gian lam viec chuyen trach lien tuc cho du an theo hop dong tir sau (06) thang tro len). Ling vien cung can cung cap b8

12

TT Diem/ Khoem/ Mud Chuang/ Phanthen HPPMG hien himh

A X X Van de vA. Tinh trang can hoim thien trong HPPMG hien Minh Nei dung duvc dieu chinh vii hoan thien

sung Giay cho phep lam viec cho du an neu (mg vial la nhan vien thuc co quan, to chile nao do.

b) Giant doe du an du thao Hop Sing tu van. TOR IA mot phan bat buOc cila Hop &Ong.

c) lirng vien Icy vao Hop dOng tu van, chinh thirc chap thuan loi a nghi lam viec.

d) Giam dOc du an 14 vao Hop dOng tu van, chinh thirc tuyen dung ang vien."

"1.5. Trong throng hop can gap, Giant dc du An có the mai va tuyen dung ngay chuyen gia tu van ma khong ap dung bulk 3 cua quy trinh tuyen dung not tren, neu (i) vi tri chuyen gia do da &rot phe duyet trong Ice hoach hog &Ong va Ke hoach lua chon nha thau dm du an, (ii) QWP da duyet co du kinh phi va (iii)smirc gia tri hop clang khong I/trot qua 1.500 USD. Tuy nhien, Giam &Se du an can có luan cir xac dang va giai trinh quyet dinh dm minh tai Bao cao du an hang q4 gan nhat.

Tsang hop can gap neu tren có the dugc xem xet nett dap img mOt trong cac dieu kien sau day:

a) Chuyen gia da dirge tuyen dung truoc do nhung vi 13', do bat kha khang khOng the thuc hien dive eking viec tniorc khi cOng viec digit ra 30 ngay.

b).Chuyen gia dang thuc hien hop dting nhung vi 1S, do bat kha khang kitting the tiep tuc hoac cong viec do chuyen gia do khong dap img dugc yeu cau cila hop &Mg (do Giam doe du an hoac ngueri dime fly quyen xac nhan)

1.6. Trong truong hop goi thau co gia tri tit 1.000 USD tra xuting va thuOc QWP va Ke hoach lua chon nha thau dm du an, Giam doe du an có the mM va tuyen dung ngay chuyen gia to van ma khong ap dung bulk 3 dm quy trinh tuyen dung not tren.

1.7. Doi veri boat dOng tuyen dung có gia tri hop ding nhieu hon 1.500 USD, quy trinh tuyen dung phai tuan thin cac btrac dugc quy dinh tai Diem 1.2 dm Muc III nay."

13

TT Diem/ Khofin/ Muc/ - • Chtrung/ Phan theo HPPMG hien hanh

Van de' va Tinh trang can hoan thien trong HPPMG hien hanh NOi dung dime dieu chinh WI hoin thien

11 Tht tuc tuyen chon can be huong dan - hO try

Chita có quy trinh tuyen chon can b(i huong dan - ho try (Resource person) la nhom nhan six du an dirge quy dinh va ap dung trong Huang dAn chi tieu dia

lien hanh viec tuyen chon lchac nhau, gay Icho khan va ph-1'1c tap cho cong tdc quan VI va giam sat. Do d6, can co hirefng dan don gian, ngan gpn ve thit tpc tuyen chip nay.

phuong dm LHQ/EU nen cac du an da

136 sung them Diem 1.8 vao Khoan 1, Muc III tai trang 73, HPPMG tieng Viet (trang 75, HPPMG tieng Anh) ve nei dung tuyen dung can 1:10 huong clan - ho Ua nhu sau:

"1.8. Quy trinh tuyen citing can WO hirO•ng din - ho trq

Buyk 1: Xeiy dung hoeic hoan thien de xueit nhiem vu cho vi tri can be) hirang dan - ho tra can tuyen dung

De xuat nhiem vp. bao Om pham vi cong viec, ket qua cu the du kien dat dirge, tiled gian dia diem dux hien, bao cao ket thfic neu c6 va dieu kien thanh toan phil hop...

Btfor 2: Lira chon va tuydn dung

a) Giam dec dix an tim !dem cac img vial thich Imp.

b) PMU giii de xuat nhiem vu cho img vien va cac yeu cau cu the khac lien quan. Cac fing vien gin thu chap thuan neu deng Sr vai de xuat va giay cho phep lam viec cho du an lieu dang la nhan vien thuec co quan/to chirc nao do.

c) Giam d6c xem xet va thong bao chap thuan. PMU ph6i hap veri nhan sir de trien khai cong viec theo ke hoach.

d) lirng vien duoc lua chon thuc hien cong viec theo de xuat. Sau khi ket thuc cong viec, can be huerng clan - 116' tra cung cap bao cao ngan gon ye viec thuc hien cong viec kem cac ket qua theo yeu eau.

e) Giam &c c xem xet, phe chuan bao cao va ket qua dm timg can be huong dan -116 tra de lam co kr thanh town theo quy dinh."

. . ...... Chtivng. 6':TO attic boat d(ing dao tao 'Cita du:. an

12 Khoan 1 - Pham vi ap dung, Mix I - Nhang qui dinh chung, Chuang 6, trang 75, HPPMG tieng

Nei dung quy dinh trong Khoan 1 - Pham vi ap dung mai chi tap trung cho hoat deng dao tao, trong lchi cac hoat deng nhu hei thao, NI nghi, tap huan la loai hoat

Dieu chinh Khoan 1 - Pham vi ap dung, Mpc I - Nhang qui dinh chung, Chuang 6, trang 75, HPPMG tieng Viet (trang 77, HPPMG tieng Anh) nhu sau:

14

TT Diem/ Khoin/ Muc/ • Chircmg/ Phan theo HPPMG hien hanh

Win de va Tinh trang can hoan thien trong HPPMG hien hanh Ni dung dirge dieu chinh va hoan thin

Viet (trang 77, HPPMG tieng Anh)

Ong phe bin trong cac du an hop tac vai Lien kip quoc da Ichong dugc a cap tai.

A Cac log hinh nay ngoai met so dac thin rieng ye ca ban có chung quy trinh nh , •. then khai dot vai dao,tao, do dO can dieu chinh de lam ra va thong nhat hon.

"1. Pham vi tip dung:

dinh Nhun g quy trong Chuang nay dugc ap dung doi vai cac hog deng dao tao, tap huan, hoi nghi, hei than (sau day goi chung la hog Ong dao tao) dal dugc phe ull d yet trong AWP/BAWP va dugc to chirc bang ngan sach vien trq ciia to clu're

LHQ, bat ke dugc to chirc trong mrac hay a ntrac ngoai, bat ke do ai to chirc."

13 &roc 3 - Chun bi t6 chirc hog Ong dao tao, Khoan 1, Mvc II, Chuang 6, trang 76, HPPMG, tieng Viet (trang 77 va 78, HPPMG tieng Anh)

Met se Wei dung trong boat nay dugc huang d'an chua du rO rang va cu the.

Ben canh do, do a cac phan lchac dm HPPMG da co nhang sira d6i lien quan den tuyen chuyen gia to van cho du an, nen trong phan nay, can co sira do ,i tuong img lien quan den tuyen giang vien de dam bao firth tilting nhat.

Dieu chinh met se not dung dm Mx& 3 - Chuan bi to chirc hog Ong dao tao, IChoan 1, Mpc II, Chuang 6 trang 76, HPPMG tieng Viet (trang 77 va 78, HPPMG tieng Anh) nhu sau:

"Btrov 3: Chutin bi to chirc hoot Ong dao tao .

a) Khi PMU to thus hien cac hoat do, ng dao tao, cac hog deng chuL bi Om:

- Xay dung chtumg trinh va not dung dao tao tren ca sa danh gia nhu cL dao tao;

- Xay dung tai lieu giang day hoac nei dung trinh bay, trao del;

- Cir giang vien va nhan vien hO trg giang day;

- Tuyen chon, trieu tap hoc vien vai thank pilau tham gia dao tao theo tieu chi tai QWP da dugc phe duyet

- Thue dia diem va dich vv trang‘thiet bi (nL IP IchOng to be tri dugc). Trong truang hap nay viec ky ket hop dong thue phai dtra trEn bao gia ban chinh hoac ban sao c6 dau va chit kY cil[a don vi cung cap dich vv.

b) Khi du an thue giang vien hoac ca sa cung cap dich vv dao tao ben ngoai de thvc hien hoat dong dao tao, can tien hanh cac hog deng chuan bi sau:

- Ca nhan vien thuec IP a he tg va giam sat;

- Xac dinh, tuyen chon va ky hop dong vai giang vien hay ca sa cung cap dich vu dao tao c6 chat lugng trong nuot de tien hanh hoac to chirc hoat dOng dao tao:

15

TT Di&n/ Khoan/ Mac/ Clurcrng/ Phasn theo HPPMG hi?n hanh

• x Van de va Tinh trang can hoan thien trong HPPMG WO hanh Ni)i dung duvc dieu chinh va hoin thigh

+ Tren co sa TOR da dugc phe duyet, Giam d'Oc dkr an tuyen chon giang vien hoac chuyen gia va can 1)0 huang dan ho trg (neu can) hay co so dao tao trong nuac c6 chat lugng (nhung khong thuOc IP) de tien hanh hog ding dao tao. Viec tuyen chon giang vien dugc thuc hien theo thil tuc, trinh to guy dinh tai Diem 1.2, Muc III, Chuang 5 dOi vari giang vien la,chuyen gia to van, ke,ca \fad twang hop gap hoac c6 gia tri dtrai 1.000 USD (neu co) quy dinh tai Diem 1.5 va 1.6 va tai Diem 1.8 (dugc bo sung mai), Muc III, Chuang 5 doi vai giang vien la can 130 huong an - h'3 trg va giang vien nguOn (TOT). Tieu chi tuyen chon can bo htrang dan - a) trg theo quy dinh tai Huang &in chi phi diaphuong hien hanh dm Lien hop quoc - EU. Dinh mire chi cho giang vien nguon dugc xac dinh trong ban dinh mire chi cho cac hoat ding dac tint dm dkr an nhung Ichong vuot qua dinh mire chi cho can 13'9 huang dan - ho trg. Viec tuyen dim CC/ so cung cap dich vu dao tao dugc thkrc hien theo quy dinh tai Muc III, Chuang 7 - Mua sam hang hod va dich vu cho du an.

- Giang vien hoac co sa dao tao thiet ke chtrong trinh, tai lieu va lap lc'e hoach thkrc hien hoat Ong dao tao:

+ Giam d6c du an co trach nhiem cung cap nhiing,tai lieu lien quan 6 dam bao chucmg trinh, bai giang barn sat va dap irng tot nhat cac yeu cau dm du an. Neu xet thay can thiet, Giam doe cikr an c6 the yeu cau va tao dieu kien de giang vien tiep xuc truac vai hoc vien de nam dirge nhu cau dao tao;

+ Du an can pilot hop vai giang vien va co sa dao tao, co gang giri tai lieu tap huan cho hoc vien truorc khi hoat dOng dao tao din ra de h9 c6 thai gian nghien ciru va chuan bi, dam bao cho hoat dOng dao tao c6 hieu qua cao.

- Tuyen chon va thong bao cho hoc vien, thu x6p viec di lai va tien Om cap km tr6 cho ho tai nth to chirc dao tao:

+ Giam doc du an co tacit nhiem giri thong bao tuyen chon hoc vien cho cac co quan di lien quan, trong do chi rO cac tieu chi tuyen chon va nhang not dung lien quan khac;

16

TT Diem/ IChofin/ Muc/ •

• Chilling/ Phan theo HPPMG hien hanh

Van de va Tinh trang can ohn thien trong HPPMG hien hanh Not dung duvc diet' chinh va hoan thien

+ Cac ca quan Tian 13i hoc vien có trach nhiem kip thai cir hoc vien tham du cac khoa tap huan theo &mg doi Wang yeu cau, dung tieu chuan lua chon va tao dieu kien de ho co the tham du hoat Ong dao tao mot cach co hi'eu qua.

- Chuan bi dia diem dao tao:

Can cir vao yeu eau dao tao, Giam dec du an tham van veri giang vien hoac to chirc cung cap dich vu dao tao ye yeu cau doi vai dia diem dao tao, tir do hra chon dia diem dao tao thich hop, ke ca cac diem tham quan, thuc hanh, thuc tap tuSr theo mix dich, yeu cau dm nQi dung dao tao.

- Chuan bi phuong tien can thiet cho dao tao:

Giam dec du an tham van voi giang vien hoac ca SeY cung cap dich vu dao tao trong viec cung cap nhting phucmg tien can thiet phuc vu cho giang day (bao Om ca cac vat tu, dung cu thf nghiem, thuc hanh, van phOng pham, v.v...)."

14 Biz& 5 - Danh gia va bao cao ye hoat Ong dao tao, IChoan 1, Muc II - To chirc hoat dQng dao tao, Chuang 6, trang 78, HPPMG ti6ng Viet hay trang 79 va 80, HPPMG ti6ng Anh

, Lam rei hem mot so yeu au Ichac biet doi vOi cac 1oai hinh dac thir trong quy trinh khi trien khai danh gid va bac, cao ye hoat do, ng dao tao not chung

Bulk 5 - Danh gia va bao cao ve hoat Ong dao tao, Khoan 1, Muc II Chuang 6 tai trang 78, HPPMG ti6ng Viet hay trang 79 va 80, HPPMG tieng Anh duoc bO sung mot so yeu cau kirk biet phit hop cac loai hinh dac thin dm hoat do, ng dao tao not chung va se diet' chinh nha sau:

"Bmfec 5: Danh gia va hao cao y:d hoat clOng dao tao

NQi dung dm viec danh gia boat Ong dao tao va bao cao ye hoat do, ng dao tao twang to nhtr danh gia va bao cao ma du an thuc hien (xem quy dinh tai Bulk 5, Diem 1.1, Muc II dm Chuang nay).

a) Mscii hoc vien tham gia boat Ong dao tao (khong ap dung cho hQi did°, hQi nghi) thuc hien viec danh gia lcet qua dao tao theo matt Phieu danh gia tai Phu lye 111.6.2. Trong truang hop,can thiet, Giam doe du an co the yeu cau cac hoc vien viet thu hoach ca. nhan ve lcet qua dao tao.

b) Giang vien hoac ca sar cung cap dich vu dao tao, hQi thao, Oi nghi sau khi lien hanh dao tao, 110i thao, hQi nghi phai soan bao cao danh gia ye hoat dQng dao tao, hQi thao, hQi nghi (ten ca sa danh gia dm hoc vien neu ap dung va danh gia dm rieng minh) nQp UNCO trong thai han qui dinh tai Hop eking. Neu UNCO to thuc

17

TT Diem/ IChofin/ Mix/ Chuang/ Plan theo HPPMG hien hanh

Van de va' Tinh trang can hoiln thin trong HPPMG hien hanh N(ii dung dirge dieu chinh va hoin Chien

hien hoat Ong dao tao thi UNCO phai lam bao cao nay trong vang 1 tuan sau khi ket thfic hog Ong dao tao (xem mau bao cao tai Phu lac 111.6.3).

UNCO có the yeu cau giang vien hoac co so' cung cap dich vu dao tao co danh gia rieng kat qua hoc tap cua tirng hoc vien de thong bao cho ca quan chii guan ciia ho.

c) Tren co sa bao cao cfia hoc vien, dm giang vien hoac co se( dao tao va TOR, UNCO lap va gni bao cao ye hoat do, ng dao 43 ma minh a that hien cho Giam dec du an.

d) PMU bao cao ve ket qua cac hoat &Ong dao tao nhu mot nOi dung trong Ban cao tien dO du an hang guy."

Chuang 7 - Mua sin' hang h6a,va dich vet cho city In

Muc I. Nhiing qui dinh chung

15 Diem 1.1, Khoan 1 - Pham vi ap dung, Mix I, Chuang 7, trang 87, HPPMG tieng Viet (trang 89, HPPMG tieng Anh)

Do trong that tin da be sung lchai niem BAWP ding vai AWP cling nhu hoat deng mua sam phai duac the hien trong QWP nen can chinh xac hoa lai cac co. se( nay cho cac hoa! Ong mua sam thuOc Chucmg 7, tai phan Pham vi ap dung.

Diem 1.1, Khoan 1- Pham vi ap dung, Muc I, Chuang 7, trang 87, HPPMG tieng Viet (trang 89, HPPMG tieng Anh) duac dieu chinh nhu sau:

"1.1. Nhimg quy dinh trong Chucmg nay ap dung cho cac hog do, ng mua sam va 14 ket hap eking trong AWP/BAWP hoac QWP da dirge phe duyet va duac thuc hien bAng ngan sack vien tra dm cac to chile LHQ"

16 Diem 1.3, Khoan 1 - Pham vi ap dung, Muc I, Chuang 7, trang 87, HPPMG tieng Viet (trang 89, HPPMG tieng Anh)

CAn hoan chinh not dung Diem nay theo pham vi ap clung tren ca set Luat dau than mai cling nhu phi' hop viii cac dieu chinh da flan hanh a cac Chucmg khac dm HPPMG

Diem 1.3, Khoan 1 - Pham vi ap dung, Muc I, Chuang 7, trang 87, HPPMG tieng Viet (trang 89, HPPMG tieng Anh) dime dieu chinh nhir sau:

"1.3. Cac khoan mua sam duac quy dinh trong Chuang nay bao gem:

- Mua sam hang hoa, trang thiet bi cho du An;

- Mua sam cac dich vu bao g6m to van va phi to van do cac t6 chirc cung cap cho du An;

- Xay lap vita va nho trong khuon lche du an.

18

TT Diem/ IChofin/ Muc/ • Chirung/ Phan theo HPPMG hien hanh

• x x Van de va Tinh trang can hoan thin trong HPPMG hien hanh Ni)i dung dime dieu chinh va hoin thin

* Rieng cloi Arai viec lva chon nha thau tu van ca nhan se tuan theo quy dinh dm Chuang 5 ve tuyen dung nhan sv du an va hiking an bo sung trong frng dm HPPMG."

17 Diem 2.6, Khoan 2 - Nhang nguyen tic chung, Mac I, Chuang 7, trang 88, HPPMG tieng Viet (trang 89 va 90, HPPMG tieng Anh)

Qua trinh thvc hien mua sim thong qua dau than cho thay hart mirc quy dinh tai HPPMG theo quy dinh dm cac to, chirc LHQ la kha chit, lam phat sinh nhieu thit tvc va thoi gian, trong khi hoat c/Ong not chung nh6 le. Cac ben lien quan kie"n nghi cac to chirc LHQ xem xet de cho phep ma rang (nang) han mire va Oa hop han vai thvc t6.

Ben canh do, do da ban hanh Luat dau thiu mai, mot so quy dinh Cu the caa chi dinh thau can dugc quy dinh ri5 rang va pha hap hcrn.

Diem 2.6, Khoan 2 - Nhang nguyen tic chung,, Mvc I, Chuang 7, trang 88, HPPMG tieng Viet (trang 89 va 90, HPPMG tieng Anh) chive dieu chinh lai nhu sau:

"2.6. Tren tinh than hai h6a thit tvc gala Chinh pha Ira cac to chirc LHQ tai Viet Nam cling nhu clic thit h6 tra ky thuat dm cac du an hop tic vai cac to chirc LHQ, khi L dung Luat Diu than dm Nha ntrac Viet Nam thirc hien viec mua sam, c6 melt s6 diet' chinh d6i vai gia tri (Ilan mire) goi thau ap dung cho mot s6 hinh thirc dau that', con cac yeu cL lien quan khdc den goi thau van tuan thU quy dinh hien hanh. Str dieu chinh nay la do quy mo ngan sach khierp ton did cac di." an &trot LHQ 116 try, bao dam tinh nhat quan vai cac nguyen tae mua sam (dic biet la nguyen tac 2.1 neu tren). Do dO, mitt gia tri dm cac goi thau dugc sib. (led nhu sau:

2.6.1. Nho han hoc bang 5.000 USD (thay cho Khoan 1 Dieu 54 cita Nghi dinh se 63/2014/ND-CP) co the dugc ap dung hinh thirc Chao hang canh tranh hoe Chi dinh thau (theo quy trinh rat on), neu clap img quy dinh tai Dieu 22 dm LuSt Dau thau;

2.6.2. Tit 5.001 USD den 30.000 USD (thay cho Khoan 1 Dieu 57 cha Nghi dinh s6 63/2014/ND-CP) co the ap dung cho hinh thirc Chao hang canh tranh, neu clap frng quy dinh tai Dieu 23 dm Lust Dau thau, tit viec lua chon nha thau cung cap dich vu tu van.

2.6.3. Neu khOng dap (mg cac yeu cL neu tai hai diem tren thi ap dung cac hinh thirc dau thau lchac quy dinh trong Li* dau thiu hien hanh."

19

TT Diem/ Khoan/ Mac/ Chtrong/ Phan theo HPPMG hien hanh

). Van de va Tinh trang can hoan thin trong HPPMG hien hanh

- Nii dung dime dieu chinh va hoan thien

Mac II. Mua situ trong nwerc

18 Buoy 1, Diem 1.1, Khoan 1 - Mua sam trong nuerc do NIP time hien, Muc II - Mua sam trong nu6c, trang 88, HPPMG tieng Viet (trang 90, HPPMG tieng Anh)

- Lug dau thAu moi va cac van ban huang can da dirge ban hanh va c6 quy dinh thay the lchai niem "Ke hoach dau thau" bang "Ke hoach ltra chon nha thAu". Do dO, can, dieu chinh quy dinh Oa tren tham chieu vao van ban litring clAn mai cling nhu lchai ni'em Ke hoach nay mat each Wang img.

. , - Trong thuc fa thuc hien du an, ie, can nhu lung tong va *an ion ve ca kr de xay dung Ka hoach dau thau/ Ke hoach lua chon nha than. Do do, can lchang dinh ro han yeu can ye ca so xay dung Ka hoach lua chon nha thAu phai cltra. ten Ice hoach hoat d8ng nao (trong truang hcip cac du an khong co van kien du an).

Bugc 1, Diem 1.1, Khoan 1 - Mua sam trong nu6c do NIP thuc hien, Muc II -Mua sam trong ntrac, trang 88, HPPMG tieng Viet (trang 90, HPPMG tieng Anh) dirge dial chinh nhu sau:

,. „ ,: "Btruc 1: Lop va phe duyet Ke hooch Iva chon nha thdu

a) Lap Ke hoach lira chon nha thou

_ "Ka hoach lua chon nha thau dugc xay dung dip teen ban AWP/BAWP dugc phe duyet va lcy kat"

- PMU ra soat AWP de lchang dinh cac hog Ong mua sam can dugc flux hien, hoac lam ro va cu the hOa not dung, thoi gian, dia diem va each thirc tien hanh cac hoat Tang nay.

, , - Giam doe du an Jap Ke hoach Iva chon nha thdu de' co the chi dang mua sam, thuc hien dung tien da cUa du an. Ka hoach Iva chon nhit thciu trong nam bao Om ca cac not dung tuyen nhan su dm du an nhu da dirge huang dan tai Phan III, Chuang 5, Muc III, Khoan 1 cita HPPMG.

- Viec xay dung va nai,dung Ke hoach Iva chon nha thdu dirge tien hanh theo cac quy dinh tai Luat Dau thau va van ban hi/Ong clan hien hanh.

- Trong qua trinh lap Ka hoach lva chon nha thdu, Giant dac du an c6 the tham van UNCO ve nhang van de lien quan.

b) Phe duyet Ka hoach lua awn nha thAu

Giant dac e du an tien hanh cac thit tuc trinh duyet Ka' hoach lua chon nha thAu theo quy dinh tai Lust dau thau va cac van ban huong dan IA* dau thau hien hanh.

19 Muc II - Mua slim trong milk va Mac III - Mua sa' m lurk ngoiti

Viec ban giao quyen so hat ngay sau lchi NIP fief), nhan tai san dirge flux hien lchong giong nhau glib cac to chirc LHQ,

*- Diem d, Buck 8, Diem 1.1., Khoan 1 - Mua sam trong nu& do NIP thuc hien, Muc II, trang 91, IIPPMG tieng Viet (trang 93, HPPMG tieng Anh) chive dieu chinh nhu sau:

20

TT Diilin/ Khoan/ Mud/ Cturoug/ Phan theo HPPMG hien hanh

x x x Van de va Tinh trang can haft thin trong HPPMG WO hanh NOit dung dime diet, chinh va hoan Chien

Diem d, Mr& 8, Diem dan den trach nhiem dm NIP dei vgi tai "Bweic 8: Quan lf) hop clang va tiep nhan hang hod, dich vu 1.1., Khoan 1 - Mua s6 san do, bao gem ca viec mua bao hiem trong nu6c do NIP thuc cho tai san dm du an thuong lchong dugc *** hien, trang 91, HPPMG thuc hien Ben canh do yeti cau va quy d) Sau khi help nhan hang hem, Giam dee du an phi hgp voi UNCO lam thit tirc tieng Viet (trang 93, dinh dm Chinh ph* ve mua bao hiem tai chuyen giao ngay quyen sO him tai san theo huOng dan tai Muc IV c,ila Chuang HPPMG tieng Anh) san lchac so vai yeu cau va quy dinh dm nay, trir khi c6 yeu cau lchac eta UNCO dugc thong bao chinh thirc bang van ban

Diem d, Bixac 4, Khoan 2 - Mua sam trong ntrac do

cac to chile LHQ. Vi vay, can lam,th not dung nay va thong nhat gifia cac to chirc

co neu rO ly do.

Sau khi tiep nhan quyen sa httu, tai san phai dugc ca quan thuc hien du an ghi UNCO -flux hien, trang 93, HPPMG tieng Viet (trang

LHQ yeti nhau. vao cac so theo &Si dm du an, chin trach nhiem quan ly, s* dung chimg theo the de quan lY tai san cong hien hanh dm Chinh ph* (bao gem ca viec mua bao hiem

95, HPPMG tieng Anh) cho cac tai san nay neu dugc quy dinh) va dm to chirc LHQ ."

Diem d, Btrac 4, Khoan 2, Muc III - Mua sam mac *- Diem d, Buck 4, Khoan 2 - Mua sam trong nu& do UNCO thuc hien, Muc II,

tieng Viet (trang 98, n4ohi, trang 96, HPPMG trang 93, HPPMG tieng Viet (trang 95, HPPMG tieng Anh) dugc lieu chinh nhu

sat,: HPPMG tieng Anh)

"Ihrfrc 4: Kieni tra va tiep nhan hang hod ...

d) Giam doe du an có trach nhiem:

- Kiem tra, tiep nhan hang hod va cac he sa, tai lieu lien quan ma UNCO cung cap theo dimg cam ket va Ice hoach da dugc phe duyet; dien va ky vao Bao cao tiep nhan hang hOa theo man tai Phu luc 111.7.2 de giri UNCO.

- Thuc hien nhim4 haat do, ng, thu tirc tier, nhan true tiep hang hod hoac van hanh thir to nha cung cap theo thoa thuan vgi UNCO, neu dugc yeu cau hoac uy nhiem;

- Phan phei, dua hang hoa vao khai thac theo dimg lce hoach;

- Bao quan hang hoa, thiet bi sau 'chi da tie') nhan ma chua phan phi hoac chua sir dung;

- Sau 'chi tiep nhan hang hoa, Giam dec du an phi hop vai UNCO lam thil tuc chuyen giao ngay quyen sa hiru tai san theo htrong clan tai Muc IV dm Chuang

21

TT lEDiem/ Khoan/ Mud Chirong/ Phiin theo HPPMG hien hanh

A X X Van de va Tinh trang can holm thien trong HPPMG hien hanh Nei dung dime then chinh va hoan thien

nay, trir khi c6 yeu eau khac cila UNCO dugc thong bao chinh thirc bang van ban co neu lb' ly do.

Sau khi tie') nhan quyen se( hint, tai san phai clugc co quan thus hien du an ghi vao cac so theo doi dm du an, chiu trach nhiem quan 1Y, sir dung chUng theo the d6 quan ly tai san tong hien hanh dm Chinh phi' (bao Om ca viec mua bao hiem cho cac tai san nay neu dugc quy dinh) va dm to eh& LHQ ."

*- Diem d,,Bugc 4, Khoan 2 - Mua sAm qu6c to do to chirc LHQ flux hien, Mnc III - Mua sam,ngoai nude, trang 96, HPPMG tieng Viet (trang 98, HPPMG tieng Anh) dugc dieu chinh nhtr sau:

"Bu.6.e 4: Kiim tra va tiep nhcin hang hod ...

d) Giam d6c du an c6 trach nhiem:

- Phi hop vai UNCO kiem tra a dam bao hang hod va cac 116 sa,, tai lieu lien quan dugc tiep nhan day du theo dung so Luang, chUng loai va chat Luang yeu cau, dien va kY vao Bao cao tiep nhdn hang Ma theo mall tai Phu lac 111.7.2 de giri UNCO;

- Thuc hien nhung hoat d6ng, thil tuc tiep nhdn true tiep hang hod hoac van hanh thir tit nha cung cap theo thoa thuan vori UNCO, neu dugc yeu eau hoac uy nhiem;

- Phan phei, dua hang hoa vao khai that theo dUng ke hoach;

- Bao quan hang hod, thik bi sau khi da tiep nhan ma chua phan phiii hoac chua sir dung;

- Sau khi tiep nhan hang hoa, Giam d6c du an phi hop voi UNCO lam thil tuc chuyen giao ngay quyen se( hint tai san theo Inning dla tai Muc IV dm Chuang nay, trix khi c6 yeu cau khac dm UNCO duce thong bao chinh tithe bang van ban c6 nett ro ly do.

22

TT Diem/ Khoan/ Muc/

). Chirceng/ Phan theo HPPMG hien hinh

Van de va Tinh trang can hoan thien trong IIPPMG hien hanh

NOi dung dtrqc dieu chinh va hoan thien

Sau khi tiep than quyen sa Witt, tai san phai dugc ca quan thus hien du an ghi vao cac so theo dOi dm du an, chiu frith nhiem quan ly, sir dung chung theo che d6 quan lY tai san cong hien hanh cila Chinh phii (bao Om ca viec mua bao hiem cho cac tai san nay neu dugc quy dinh) Ira ciia to chirc LHQ;

- Phi hop vai UNCO a thus hien cac thii tic lchieu nai vai cong ty bao hiem va (hoac) nha thau (lieu can)."

20 Khoan 1, Muc IV. Chuyen giao quyen sa hou tai san cho phia Viet Nam, trang 96, HPPMG tieng yiet (trang 99, HPPMG tieng Anh)

Viec ban giao quyen sa him ngay sau khi NIP tiep. nhan tai san dugc thus hien khong gi8ng nhau gifra cac to chirc LHQ, doi khi chi dugc trao doi khong chinh thirc, mang tinh ca nhan, clan den track nhiem dm NIP d8i vai tai san do khong 1.6 rang.

ro l y' do.' ,

Khoan 1, Muc IV - Chuyen giao quyen sa hiiti tai san cho phia Viet Nam, trang 96, HPPMG tieng Viet (trang 99, HPPMG tieng Anh) dugc dieu chinh nhu sau:

"1. Viec Chuyen giao sa him tai san mua sam trong du an do LHQ ht; trg cho phia Viet Nam dugc tien hanh ngay khi tai san dugc PMU chinh thirc ti6p nhan, trir khi c6 yeu sau lchac ciia UNCO dugc thong bao chinh thus bang van ban có neu

Chuang. 8 Quart .1S, Tai chinh

21 Chuang 8 - Quail ly tai chinh, trang 98, HPPMG tieng Viet (trang 100, HPPMG tieng Anh)

Thay ten dm Chuang a phan anh dung, du nOi dung dm Chtrangnay gem quan ly tai chinh va cong tac ke toan ciia.clix an (bao Om not dung cam So tay KO toan) tranh viec mot so du an lchong cong nhan So,tay Ke toan va cong tac ke toan la 11* phan oh Quy the chung.

Ten Chuang 8 tai trang 98, HPPMG tieng Viet (trang 100, HPPMG tieng Anh) dugc dieu chinh nhu sau: „chtrang 8 n _ QUAN LI'r TAI CHINH VA Kt TOAN DU AN"

22 Di6m 1.1, Khoan 1, Mpc VI - Quail lY thue va tai san, trang 107, HPPMG tieng Viet (trang 110, HPPMG tieng Anh)

Viec quy dinh tai san co dinh trong HPPMG, dac biet mot sa hang hoa dac chung theo quy dinh oh LHQ da thay doi nhieu trong thai gian qua nhung chin. dugc cap nhat. Ngoai ra, con c6 su lchac biet lan khong can thiet ve dinh ngliia tai san gift quy dinh dm LHQ vai quy dinh

Diem 1.1, Khoan 1, Muc VI - Quan lY thue va tai san, trang 107, HPPMG tieng Viet (trang 110, HPPMG tieng Anh) dugc dieu chinh nhu sau:

"1.1. Phan loaf tai san carp's hinh thanh to nguan viM trq

Tai san c6 hinh thai vat chat dm du an dugc chia thanh tai san c8 dinh (con dugc goi la tai san khong tieu hao) va vat tu, dung cu thtrong clung (con dugc goi la tai san tieu hao).

23

TT Diem/ IChoiin/ Mud x • Chuang/Phan theo HPPMG hien hanh

Van' de va Tinh trang din hoan thien trong HPPMG hien hanh

Noi dung dime diet' chinh va hoan thien

cila ChInh phii lam cho cac My an van phai duy tri hai chid dO quan ly tai san lchac nhau, lam tang lchoi lugng ding viec hanh chinh va gay kilo khan cho ding tac quan ly. Ben canh do, viec clan chieu tai lieu phap quy dm Chinh phii ViSt Nam lien quan den nOi dung nay ding khong con plin hop do nhieu taiiieu da thay Mi. va can dirge cap nhat, be sung.

Tai san co dinh la tai san dugc xac dinh theo ThOng to so 162/2014/TT-BIC ngay 06/11/2014 dm BO Tai Chinh ye the d'e quan ly tinh hao man tai san co dinh trong cac co quan nha nuerc, don vi sty nghiep cong lap va cac to chirc co sir dung ngan sach nha nuerc. Theo do, cac tai san nay phai c6 alai gian sir dung tir 01 Wain tref len va c6 nguyen gia tir 10.000.000 DOng (mtrai trieu Deng) tra len. Ngoai ra, nhfing tai san sau day bat ky vai gia tri va thai gian sir dung bao nhieu deu dugc quan ly theo the de tai san co dinh:

_May tinh xach tay va may tinh bang;

- May qua (scanner);

- May in;

- O doe va (hoac) ghi CD, VA li ding ngoai;

- Wu CD, DVD, d'au video;

- May quay phim, quay video, may anh ky thuat s6;

- Dien thoai di deng."

23 Diem 2.1. Thii tuc xin hoan thud Gia tri gia tang (VAT) , Khoan 2 - Quail ly thue, trong lchuon WO cac du an do LHQ ho trg, Muc VI, trang .108 va 109, HPPMG tieng Viet (trang 111, HPPMG tieng Anh)

MOt so nOi dung hirang clan tai DiSm 2.1.2. Hach toan thud VAT va 2.1.3. Hoan thud VAT thuOc Diem 2.1 - Thu tuc xin hoan thud Gia tri gia tang (VAT) chua chinh xac, chua chat the can dugc

Diem 2.1.2. Hach toan thud VAT va 2.1.3. Hoan thug VAT thuOc DiSm 2.1 - Thii Mc xin hoan thus Gia tri gia tang (VAT) thuec Khoan 2 - Quan lY thud trong Ichuon ldiO cac du an do LHQ h6 trg, Muc VI, trang 108 va 109, HPPMG tieng ViSt (trang 111, HPPMG tieng Anh) dugc hoan chinh nhu sau: ,, • A 2.1.2. Hach toan thud VAT

Thue VAT dugc hach toan theo met tai lchoan rieng va dugc hach Man tai theri diem Oat sinh. Cach thirc hach toan cu the dirge quy dinh trong SO tay Ke toan kern theo HPPMG nay.

2.1.3 Hoan thud VAT

- Dinh ky, it nhAt la 6 thang mot l'An, Giarn dOc du an c6 trach nhiem hoan tat cac thin tuc xin hoan thud VAT dm timg quy theo quy dinh hien hanh dia Nha nuac ViSt Nam. DOi vai nhang truang hop ma du an da hoan tat cac thii Mc hoan thud

hoan chinh lai.

24

TT Diem/ Khoim/ Mud/ Chuang/ Phan theo HPPMG hien hanh

VAn de va Tinh trang can hoan thien trong HPPMG hien hanh Nei dung dtrcrc dieu chinh va hoin thien

..t nhung tai th6i diem kiem toan ma VAT van chtra dugc hoan thi UNCO se kheng trir khoan tien nay vao kinh phi tam img cho cac hog Ong oh du an trong quy tiep theo

- Thai gian, thu tuc va cac ha so, chfrng tit can thiet de de nghit hoan thug ding nhu co quan c6 trach nhiem hoan tra thug VAT &roc qui dinh cu the theo qui dinh hien hanh ve thug VAT."

24 Diem 1.1.2 thuec Diem 1.1, Khoan 1, Mgc VII - Thanh quyet toan va the de bao cao tai chinh, trang 110, HPPMG tiang Viet (trang 112, HPPMG tieng Anh)

Quy dinh caa Diem 1.1.2 can chua dtroc cap nhat nen chua phis hop quy dinh trong Luat d'au thau hien hanh cung nhu can htrang dAn ro hcmyeu cau can thiet va quan ly khi chi tieu tien mat dm du an de tranh nham l'an khi ap clung.

Nei dung ve quy tien mat va each ,sfr dung, quan ljr guy nay thuOc du an (Diein 1.1.4) dirge quy dinh chua day du, thieu ro rang, chat the gay Ich6 khan trong ap dung, dac biet khi that hien cac hoat Ong lien quan hei thao, di ding tac, giam sat. Cac van de nay d'a dirge cac co quan kiem toan, kiem tra tai chinh a cap nhieu trong qua trinh,luem tra tong tac quan ljr du an. Do do can lam ro va bo sung them de hoan chinh.

Diem 1.1, Khoan 1, Muc VII - Thanh quyet loan va the de bdo cao tai chinh, trang 110, HPPMG tieng Viet (trang 112, HPPMG tieng Anh) duoc dieu chinh; be sung them nhu sau:

"1.1. 1Vhfing guy dinh chung

1.1.1. Trong viec thanh toan va chi tra dm du an, phai dam bao that hien nhat quan nguyen tac phan dinh trach nhiem re rang, minh bath gitta cac nhan sir tham gia vao qua trinh thanh toan va chi tra dm du an.

1.1.2. Hang h6a hoac dich vu to van va phi to van do cac to chgc, ca. nhan cung cap cho du an yeti tri gia tir 100 USD tra len mua sim bang tien tir tai khoan ngan hang dm du an 'thong &roc thanh toan bang lien mat, ma phai bang sec hay qua chuyen khoan. Trong tnrang hop khong c6 dich vg ngan hang, viec thanh toan bang tien mat phai duoc cap co tham quyen phe duyet gen co sa giai trinh ducrc hru trong bo hO so quyet toan.

, 1.1.3. Cac khoan chi phai dtroc Giam doe du an hoac can be thay the duyet chi.

1.1.4. Dg an duqc phep ma va duy tri guy, tien mat bang Dang Viet Nam veri hp mire tuong throng 500 USD de thanh toan cho nhirri* khoan chi ot vat, neu viec thanh toan cho nhting Ichoan nay bang sec hoac chuyen khoan lcheing thuan lgi va lchOng thgc te. Mire chi tir guy nay Ichong &roc vucrt qua 50 USD cho mtii fan giao dich. Quy nay c6 the be sung thu6ng xuyen bang ,nguon tien rat ra tir tai khoan ngan hang dm du an theo quyet dinh cua Giam doc du an. Cac khoan chi tieu lat vat cUa du an c6 the la cac Ichoan chi thuerng xuyen cho hoat d'eng caa

25

TT Mem/ Khoan/ Mud/ Chiron/ Phan theo HPPMG hien hanh

Van a va Tinh trang can hoan thqn trong HPPMG hien hanh Noi dung duvc 'lieu chinh va hoan then

van phong du an (van phong pham, bao &Ong trang thiet bi, photocopy tai lieu, giri btru pham vv...)

1.1.5. DOi vai cac hoat dOng hOi thao, hop, tap huan, tong tac,,giam sat, neu viec chi tra bang sec hoc chuyen khoan lchong Icha thi, du an c6 the rut tam Ung bang tien mat tir tai khoan ngan hang cila du an va nhap tam th6i vao quy lien mat not tren de chi tra cho cac hoat &Ong nay tren co s6 cac lchoan chi tieu bang tien mat da throe phe duyet theo Ice hoach quy. Khoan tam Ung nay chi duot rut trong yang 05 ngay lam viec truac khi hoat dOng dien ra va phai &rot quyet toan trong vOng 05 ngay lam viec sau khi hoat dOng Icet thuc. SO tien tam img con du phai nOp vao tai lchoan ngan hang ngay sau khi quyet toan."

25 Diem 2.2.1, thuOc Diem 2.2 - Thue thu nhap ca. nhan (PIT), Muc VI, Chuang 8, trang 109, HPPMG tieng Viet (trang 111, I-IPPMG tieng Anh)

Quy dinh viec, du an cap hod don cho nguai nOp thue PIT chua that chinh xac ve tix ngix' chuyen mon, gay hieu lam trong thuc tien dm du an can duot xem xet dieu chinh.

Diem 2.2.1 thuOc Diem 2.2 - Thu thu nhap ca. nhan (PIT), Mac VI, Chuong 8, trang 109, HPPMG tieng Viet (trang 111, HPPMG tieng Anh) dirge dieu chinh nhu sau:

"2.2.1. Nhimg quy dinh Chung

- Nhan su ho by quail 13% du an va cac ca nhan cung cap dich vu cho du an, do NIP tuyen clang, co nghia. vu nOp thue PIT theo quy dinh hien hanh dm Nha nuot Viet Nam. PMU co trach nhiem don doe va ht; try nhan sir du an trong viec that hien nghia va &mg thue PIT.

-Theo quy dinh ve khau, frit tai ngutm, giam dOc du an c6 trach nhim to chirc viec trich 1ai lid Op thue PIT, (long Mai quyet toan Arai ca quan thue. Khi khau trir thue PIT, PMU c6 trach nhiem cap chimg tir lchau frit thue cho ngtrai nOp thue.

- Du an co trach nhiem clang kjf giao clich vori Kho bnc Nha nuot va Ca quan thue de lam cac thil Mc ye thue, bao Om ca thue VAT va thue PIT."

26 Diem 3.4, Khoan 3, Mac VIII - Kiern soar tai chinh *1)0, trang 112, HPPMG

Ten goi va thi diem lap Ban dieu giai ngan hang (Bank Reconciliations) can ducic cap nhat chinh xac ham

Diem 3.4 cita Khoan 3, Muc VIII - Kim sok tai chinh nOi bi5, trang 112, HPPMG tieng 'Viet (trang 113, HPPMG tieng Anh) &roc dieu chinh nhu sau:

26

TT Diem/ IChofin/ Muc/ • Chuong/ Phan theo HPPMG hien hanh

A x x Van de va Tinh trang can hoan thien trong HPPMG hien hanh Nii dung duvc dieu chinh va hoan Chien

tieng Viet (trang 113, HPPMG tieng Anh)

"3.4. Ban dO'i chiL So du Tai khoan tien gni ngan hang (Bank Reconciliations) phai duor lap hang thang de Oat hien kip thai cac liii trong ding tac Ice ,toan va (hoac) cac gian lan tiem tang. Chu tai khoan phai phe duyet vao Ban doi chieu SO du Tai khoan not tren."

• Cluraiig10 -Ket:thfiedthin

27 Diem 1.3, Khoan 1 dm Muc II - Quy trinh ket thfic du an, trang 130, HPPMG tieng Viet (trang 132, HPPMG tieng Anh)

Can c6 htrOng clan va quy dinh cu the hoa hon mot so yeu au cu the doi vai not dung c6a Btroc 1

Diem 1.3, Khoan 1 dm Muc II - Quy trinh ket thfic du an, trang 130, HPPMG tieng Viet (trang 132, HPPMG tieng Anh) dirge dieu chinh nhu sau:

"1.3. Quy trinh thong bao ve viec du an ket tilde hoat do, ng bao gom cac buOr chinh sau day:

13ithc 1: Giam doc du an co van ban giri UNCO tuyen bo ket thtic du an ve mat tai chinh kern theo ban xac nhan dm ngan hang yes viec tai khoan dm du an da &tor (long va ban bdo cao cued ding do du an lap ve tinh trang ngan sach dm du an.

Bmirc 2: Trong vong nam (05) ngay lam viec ice to ngay nhan drat van ban dm Giarn cloc du an, UNCO co van ban xac nhan viec du an ket thilc boat dOng."

28 Chuang 10 - Ket thfic du an, trang 130, HPPMG tieng Viet (trang 132, HPPMG tieng Anh)

V6i dac diu hien nay trong Sang kien Thong nhat hanh dOng (DaO) c6 mot so du an chung (joint project) do mot so to eh& LHQ ding tai try nhung HPPMG chua c6 quy dinh huong dAn ve ket thuc clOi yeti cac du an loai nay.

Be sung them Muc III vao Chuang 10 - Ket thfic du an tai trang 130 HPPMG tieng viot (trang 132, HPPMG tieng Anh) nhu sau:

III. QUY TItiNH 10ET THUC DIY AN CHUNG ,

1. Doi vai cac du an chung do UNDP, UNICEF va UNFPA ding tai try thi dux hien theo quy trinh quy dinh tai Mix II dm chuang nay.

2. DOi v6ri cac du an chung co su tham gia dm nha tai tro• lchac ba t6 chlic LHQ neu tren thi viec lc& thlic cac hop phan do UNDP ho4c (va) UNICEF hoc (va) UNFPA tai ty se thuc hien theo quy dinh Ate II caa Chuong nay tra not dung dOng dm du an. Viec &mg caa du an chi tien hanh khi tat ca cac hop phan dm cac nha tai try da dirge ket thfic ye tai chinh.

27

Phu luc 1

DANH MIX CAC TAI LIEU PHAP LY LIEN QUAN THAY THE CAC TAI LIEU CUA HPPMG

1.

st) Vin Van ban dtnyc thaw khio trong HPPMG WO hanh

BO luat Lao dOng cda. Qudc hOi nub CHXHCN Vidt Nam so 35-L/CTN ngay 05/07/1994 va Etat sita d6i, b6 sung mot so didu dm BO luat Lao dOng so 74/2006/QH11 ngdy 29 thang 11 nam 2006 (http://vietlaw.gov.vn/LAWNET/)

ban thay the- vi bo sung

BO luat Lao dOng so 10/2012/QH 13 ngay 18/06/2012

2. Luat Dju thju dia. Qudc hOi so 61/ 2005/ QH 11 ngdy 29/11/2005 (http://vietlaw.gpv.vn/LAWNET/)

Luat Dju than ctia. Qudc hOi so 43/2013/ QH 13 ngdy 26/11/2013

3. Luat Kd toan so 03/2003/QH11 ngay 17/6/2003 (httn://vietlaw.gov.vn/LAWNET/)

Lujt Kd toan so 88/2015/QH13 ngay 20/11/2015, thay thd Luat Kd toan 2003 hidn hanh to ngay 01/01/2017

4. Luat Kidm toan nha nubc sd 37/2005/QH11 ngay 14/6/2005 (http://vietlaw.gov.vn/LAWNET/)

Luat Kidm toan Nha ntraec so 81/2015/QH13 ngdy 24/6/2015

5. Lujt Ngan sach Nha ntrac so 01/2002/QH11 ngdy 16/12/2002 (httn://vietlaw.gov.vn/LAWNET/)

Luat Ngan sach Nha nueic se) 83/2015/QH13 ngay 25/6/2015

6. Luat Thud thu nhap ca nhan dm Qudc hOi so 04/2007/QH12 ngay 21/11/2007 (httn://vietlaw.gov.vn/LAWNET/)

Luat sna ddi, bd sung mot so didu cita. Luat thud thu nhjp ca nhan so 26/2012/QH13 ngay 22/11/2012; Luat Sim doi, bo sung mot so didu dm cac luat ve thud so 71/2014/QH13 ngay 26/11/2014.

Cac van ban InrOng dan:

• Nghi dinh so 65/2013/ND-CF cna Chinh phi' quy Binh chi tilt mot s6 didu cilia Luat Thud thu nhap ca nhan va Luat sira ddi, bd sung mot so didu cita Luat thud thu nhap ca. nhan;

• ThOng to sd111/2013/TT-BTC caa Bd Tai chinh ngay 15/8/2013 hg&ng an thgc hidn Lujt Thud thu nhjp ca. nhan, Luat sim. cldi, bd sung mot so didu dm Lot thud thu nhap ca. nhan.

7. Luat Thud gia tri gia tang so 02/1997/QH9 ngay 10/5/1997 vet Luat sira ddi, bd sung met so clidu cUa Lujt thud gia tri gia tang so 07/2003/QH11 ngay 17/ 6/2003 (htto://vietlaw.gov.vrt/LA_WNET/)

Luat thud gia tri gia tang so 13/2008/QH12 ngay 03/6/2008 va Lust sira ddi, bd sung mdt so didu dm luat thud gia tri gia fang so 31/2013/QH13 ngdy 19/06/2013

So

8.

Van ban due thaw khan trong HiPPMG biers hanh

Van ban thay the va bo sung

Luat Kiem toan dec lap se 67/2011/QH12 ngay 08/04/2011 (http://vietlaw.gov.vn/LAWNET/)

9. Luat Phong thong Tham nhang se' 27/2012/QH13 ngay 23/11/2012

10. Luat DL to cong se 49/2014/QH13 ngay 18/6/2014

11. Nghi dinh se 128/2004/ND-CP ngay 31/5/2004 cila Chinh phil quy dinh chi tit va huong din thi hanh met se dieu dm Luat Ke toan ap dung trong linh we ke toast nha nu& (http://vietlaw.gov.vn/LAWNET/)

12. Nghi dinh 131/2006/ND-CP cila Chinh pith huong clan quan ly va sir dung nguen h5 tro. phat trien chinh thirc (http://www.mpi.gov.vn Hop tac phat

Nghi dinh se 16/2016/ND-CP ngay 16/3/2016 dm Chinh phi ve quan lY va sir dung nguen h5 tro• phat trien chinh thirc (ODA) va nguen von vay tru dai cita cac nha tai try

trien Van ban phap quy)

13. Nghi dinh 85/2009/ND-CP &la Chinh plait huong dan thi hanh Dial Dau thau va lua chon nha thau xay dung theo Luat Xay dung (http://vietlaw.gov.vn/LAWNET/)

Nghi dinh 63/2014/ND-CP ngay 26/6/2014 dm Chinh phi' quy dinh chi tit thi hanh met so dieu dm Luat DL thau dm Quec hei se 43/2013/ QH 13

14. Nghi dinh 29/2014/ND-CP ve tham quyen, thi tuc xac lap quyen se. him cita Nha nuo,c ve tai san va quan 1Y, xir ly tai san duet xac lap quyen ser him dia. Nha ntnfrc

15. Nghi dinh se 222/2013/ND-CP ngay 31/12/2013 can Chinh phi ve thanh toan bang tin mat

16. Nghi dinh se 52/2009/ND-CP ngdy 03/6/2009 can Chinh phu quy dinh chi tiet va huong clan thi hanh met so dieu dm Luat Quan 1Y, sir dung tai san nha ntrOc

17. Quyet dinh 59/2007/TTg dia. Thit Mang Chinh phi ve the do sir dung phuung tien

Quyet dinh 32/2015/QD-TTg quy dinh tieu chuan, dinh mire va the de quan ly, sir dung xe 6 to trong co quan nha ntrov, don vi su nghiep cong lap, Cong ty,trach nhiem him han met thanh vien 100% yen dieu le Nha nuot do Thu tuong Chinh ph-a ban harsh

Thong to se 159/2015/TT-BTC ngay 15/10/2015 cita Be Tai chinh huong dan met se dieu cita Quyet dinh se 32/2015/QD-TTg

Quyet dinh se 147/1999/QD- _TTg ngay 5/7/1999 va

van tai trong co quan cong quyen (htto://www.chinhphu.vn/ Van phong chinh phi Van ban phap luat)

2

'se; Vin Van ban throi tham khio trong jormG hien hinh bin thay the va bo sung

Quyet dinh so 260/2006/QD-TTg ngdy 14/11/2006 caa Thu tuong Chinh pha ve quy dinh tieu chuan, dinh mirc sir dung tru so lam viec tai co nha quan ntroc, don vi su nghiep

Quyet dinh so 58/2015/QD-TTg ngay 17/11/2015 quy dinh tieu chuan, dinh mix, the dO quan 1Y, sir dung may moc, thiet bi caa co quan nha ntroc, to chirc va dcrn vi str nghiep cong lap

Thong tu so 18/2016/TT-BTC ngay 01/2/2016 huemg clan met so not dung caa Quyet dinh so 58/2015/QD-TTg ngay 17/11/2015 dm Thu twang Chinh pha quy dinh tieu chuan, dinh mirc, die do, quan ly, sir dung may mac, thiet bi dm co quan nha ntrerc, to chirc, dun vi sir nghiep cong lap

18. Quyet Binh 119/2009/QD-TTg, ngdy 01 /10/2009 caa Thu tuerng Chinh pha ban hanh Quy the chuyen gia ntrac ngodi thuc hien cac chucmg trinh, du an ODA 0 Viet Nam

19. Quyet dinh 19/2007/QD-BTC caa BO Tai chinh ve Quy the hack town ghi thu, ghi chi ngan sach nha nu& d6i veri cac khoan vay va vien trg nuac ngoai (http://www.mof.gov.vn CSDL Van

Quyet dinh 2215/QD-BTC ngay 26/6/2007 cita BO Tai chinh Ve viec dinh chinh Quyet dinh so 19/2007/QD-BTC ngay 27/3/2007 dm BO throng BO Tai chinh

ban phap quy)

20. Quyet dinh se 803/2007/QD- BKH do BO Ke hoach va Dau tu ban hank ngay 30/7/2007 ve ban hash Che do bao cao tinh hinh thirc hien cac chuffing trinh, dir an

Thong tu 01/2014/TT-BKHDT ngay 09/01/2014 cila BO Ke hoach va Dau tu huang clan thirc hien mot so dieu caa Nghi dinh so 3812013/ND-CP ngay 23/4/2013 caa Chinh phu ve quail ly va sir dung ngth;:in ho trq phat trien chinh thirc (ODA) va nguen von vay uu dai dia cac nha tai trg

ODA (http://www.mof.gov.vn CSDL Van ban phap quy)

21. Thong tu 162/2014/TT-BTC quy dinh the dO quan IY, tinh hao mon tai san co dinh trong ca quan nhanuetc, don vi str nghiep cong lap va to chirc co sir dung ngan sach nha mak do BO truong BO Tai chinh ban hanh

22. Quyet dinh 19/2006/QD-BTC ngay 30/03/2006 dm BO Tai chinh ve viec ban hanh Che de ke toan hanh chinh six nghiep (http://www.mof.gov.vn = CSDL Van

Thong tu so 185/TT-BTC ngay 15/11/2010 caa BO Tai chinh huang dan sira dOi, b6 sung Che dO ke Wan hanh chinh sir nghiep ban hanh kern theo Quyet dinh s6 19/2006/QD-BTC ngdy 30/3/2006 cur BO. trueng BO Tai chink ban phip guy-)

3

23.

`'O Van Van ban duoc thaw khio trong HPPNIG hifn hinh

bin thay theva bii sung

Thong tu se, 09/2015/TT-BTC ngdy 29/01/2015 cila BO Tai chinh htrang don giao dich tai chinh cita doanh nghiep theo quy dinh tad Dieu 6 Nghi dinh so 222/2013/ND-CP ngay 31/12/2013 dm Chinh phir ve thanh town bang tier mat

Quyet dinh so 67/2004/QD-BTC ngay 13/08/2004 dia. BO tai chinh "Quy the ve to kiem tra tai chinh, ke toan tai cac ca quan, don vi co sir dung kinh phi ngan sach nha nuac"

24. Th6ng tu 01/2014/TT-BKHDT ngay 09/01/2014 cita BO Ke hoach va DAu hr huong an thirc hien mot so dieu dm Nghi dinh s8 38/2013/ND-CP ngdy 23/4/2013 ciia Chinh phit ve quan 1y va sir dung nguon hii trg phat trien chInh fink (ODA) va ngu'on vent vay tru dai cila cac nha tai tra.

Thong tu 03/2007/TT-BKH ngay 12/3/2007 dm B8 Ke hoach va Dau tu ve to chirc quan 1Y cac dg an ODA (http://www.mof.gov.vn CSDL Van ban phap quy)

25. Thong tu so 04/2007/TT-BKH cira B8 Ke hoach va DL tu ban hanh ngdy 30/7/2007 huong clan thirc hien Quy the quan ly va sir dung nguon h6 tra phat trien chinh thirc ban hanh kern theo Nghi dinh so 131/2006/ND-CP ngay 9/11/2006 dia Chinh phii) (htto://www.mof.gov.vn

Thong tu 01/2014/TT-BKHDT ngay 09/01/2014 La BO K'e hoach va DAu tu huong clan thgc hien mot s8 dieu cila Nghi dinh so 38/2013/ND-CP ngay 23/4/2013 dm Chinh ph& ve quart 1Y va sir dung nguon ITS tra phat trien chinh thirc (ODA) va ngu'on von vay uu dai dm cac nha tai tr.°.

CSDL Van ban phap quy)

26. Thong tu 33/2007/TT-BTC ngay 9/4/2007 ciia BO Tai chinh huong don thanh quy& town cac dg an sir dung ngan sach nha ntrec (http://www.mof.gov.vn CSDL

Thong tu 09/2016/TT-BTC ngay 18/1/2016 cda B8 Tai chinh quy dinh ve quyet town dg an hoan thanh thu8c nguOn von nha nuac

Van ban phap quy)

27. Thong tu 63/2007/TT-ETC ngay 15/6/2007 dm B8 Tai chinh htrang don thgc hien dau thu rnua sam tai san nharn duy tri hoot dOng thuOng xuyen cila ca quan nha nuot bang von nha nuoc (http://www.mof.gov.vn CSDL Van

Thong tu 58/2016/TT-ETC Quy Binh chi tiet viec sir dung von nha nuac de mua sam nham duy tri hoot dOng thuong xuyen dm ca quan nha nu&c, Clan vi thu8c lgc luting vu trang nhan clan, don vi sir nghiep cong lap, to chirc chinh tri, to chirc chinh tri - xa h8i, to chirc chinh tri xa h8i - nghe nghiep, to chirc xa h8i, to chirc xa hOi - nghe nghiep do BO' truang BO Tai chinh ban hanh

ban phap quy)

28. Thong tu 82/ 2007/ TT-BTC ngay 12/7/2007 cila BO Tai chinh htrang don the do, quan 1Y tai chinh nha ntroc creSi voi vien tro kh8ng hoan lai dm nu& ngoai thuOc nguon thu ngan sach nha nuac (http://www.mofigov.vn CSDL Van

Thong tu 225/2010/TT-BTC ngay 31/12/2010 cira BO Tai chinh quy dinh the dO (Nan 1Y tai chinh nha ntroc dei vai vien tra khang hoan tai ciia ntrac rtgadi thuOc nguon thu ngan sach nha ntrac.

ban phap quy)

4

So

29.

Van ban drive tham khao trong HPPMG hien hanh Van ban thay the va be sung

Thong tu 219/2009/TT-BTC ngay 19/11/2009 va Thong to 192/2011/TT-BTC, ngdy 26/12/2011 cita BO Tai chinh Sira del be sung met se dieu cita Thong tu se 219/2009/TT-BTC ngay 19/11/2009 cita BO Tai chinh quy dinh met so dinh mix chi tieu dp dung cho the du an/chuang trinh sir dung nguon vent h6 trg phat trien chinh thirc (ODA)

Thong tu 219/2009/TT-BTC, ngay 19/11/2009 cita BO Tai chinh quy dinh met se dinh mitt chi tieu cho cac chuang trinh, du an sir dung nguOn On ho trg phat trien chinh thirc (http://www.mof.gov.vn CSDL Van ban phap quy)

30. Thong tu lien tich 12/2010/TTLT-BKHDT-BTC do BO Ke hoach va Dau tu - BO Tai chinh ban harsh ngay 28/05/2010 h&mg clan Quy the chuyen gia nurse ngoai thuc hien cac chtrong trinh, du an ODA kern theo Quyet dinh 119/2009/QD-TTg

31. Thong tu lien tich 163/2013/TTLT-BTC-BNV huong dart tieu chuan, dieu kien, thu tic b6 nhiem, b6' nhiem lai, be tit mien nhiem, thay the va xap phu cap trach nhiem cong viec ke toan truong, phi' trach ice toan trong don vi ice toan thuec link vtrc ke toan nha none do Be truang BO Tai chinh - BO Nie vu ban hanh (ban hanh ngay 15/11/2013)

32. Thong tu 103/2005/TT-BTC huong clan tieu chuan va dieu kien dm phan mem ke toan do BO Tai chinh ban hanh (ban hanh ngay 24/11/2005)

33. Thong tu s6 162/2014/TT-BTC ngay 06/11/2014 quy dinh the de quart ly, tinh hao men tai san c6 dinh trong cac co ,quan nha none, don vi str nghiep cong lap va cac to chirc có sir dung ngan sach nha nurse

34. Thong tu s6 164/2011/TT-BTC ngay 17/11/2011 dia. BO Tai chinh, quy Binh quan lY thu, chi bang tin mat qua he thong Kho bac Nile, rank

35. Thong tu se 198/2013/TT-BTC ngay 20/12/2013 dm BO Tai chinh quy dinh viec quan 1Y, sir dung, xir ly tai san cita cac du an sil'• dung yen nha none

36. Thong tu se 33/2014/TT-NHNN ngdy 20/11/2014 dia. Ngan hang Nha none quy dinh met se) truerng hap doge thanh toan bang tin mat cita cac to chirc sir dung ven nha Tulare

37. Ke hoach chung 2006-2010, Chinh phit & LHQ Viet Nam, thang 7/2007

Ke hoach chung 2012-2016, Chinh phi,. & L1-1Q Viet Nam, Mang 3/2012

5

38.

s6 Vin Van ban ding tham khio trong HPPMG hiin Wirth bin thay the NI 134 sung

Huang clan ve dinh mire chi tieu tai ch8 cho cac hoat dOng phat trien tai Viet Nam, LHQ & COng (fang chau Au tai Viet Nam, thing 4/2015

Huang din ve dinh mire chi tieu tai ch8 cho cac hoat dOng phat trien tai Viet Nam, LHQ & COng ding chau Au tai Viet Nam, thang 12/2007

39. Phuong phap tiep can hai him ve chuyen kinh phi cho co quart thgc hien, UNDG New York, thang 9/2005

(http://www.undg.org > Programming

Phucmg phap tiep can hai haa ve chuyen kinh phi cho co quan thgc hien, UNDO New York, thang 2/2014

Reference Guide, and http://un.org.vn

Publications One UN Documents One Set of Business Practices)

40. Bao cao danh girt vi mo tai BO Y te, PWC Viet Nam, thang 4/2006.

41. Bao cao danh girt vi ma tai Tong cpc thong ke, PWC Viet Nam, thang 4/2006

Edo cao danh girt vi mo tai TOng cue thOng ke, Moore Stephens, thang 3/2014

6

Phu luc 2

DANH MK CAC TAI LIEU PHAP L1:7 LIEN QUAN TRAY THE CAC TAI LIEU CUA SO TAY KE TOAN CUA HPPMG

„..---; So

1

. . . .. . . .. .

Van ban con hien ItiC , ,----,7-.,,,- -• .;--, . -.. . . - -.: - ,--; •

Van tan sin dOi, bil sung va thay tfie -

Luat se 03/2003/QH11 ngay 17/06/2003 cita Quoc hei nu& Ong h6a xa hei chit nghia Viet Nam

Luat Ke toan s6 88/2015/QH13 ngay 20/11/2015 thay the Luat Ke toan hien hanh tir ngay 01/07/2017

2 Nghi dinh se 128/2004/ND-CP ngdy 31/05/2004 cda Chinh pha Quy dinh chi tiet va twang dan thi hanh met so clieu ciia Luat Ke toan ap dung trong linh virc ke toan nha nuac

3 Nghi Binh se 185/2004/ND-CP ngdy 04/11/2004 cita Chinh phn ve xir phat vi pham hanh chinh trong linh vgc ke toan

Nghi dinh 105/2013/ND/CP ngay 16/09/2013 cua Chinh phi) ve xir phat vi pham hanh chinh trong linh vtrc ke toan v-a kiem toan

4 Quyet dinh se 214/2000/QD-BTC ngay s 28/12/2000 dm BO twang Be tai chinh ve viec ban hanh che de Ice toan dp dung cho don vi chit dau tu

Thong tu 195/2012/TT-BTC ngay 15/11/2012 ctia Be tai el-1111h huong dan ke toan AID dung cho Dan vi cht) dau tu

5 Quyet Binh se 98/2007/QD-BTC ngay 31/12/2007 dia. Be tnrang Be tai chinh ve viec ban hanh "Quy the ve to chin bei dtrong va. cap Chimg chi"

Thong to so 199/2011/TT-BTC ngdy 30/12/2011 caa Be tai chinh ve Huang dun thud hien viec to chirc bei dung va cap Chimg chi bei chrOng Ke toan Luang

6 Quyet dinh se 15/2006/QD-BTC ngay 20/03/2006 cda BO truelng Be Tai chinh ve viec ban hanh Che do Ke toan doanh nghiep

Thong tu 200/2014/TT-BTC ngay 22/12/2014 caa Be Tai chinh ve hueng dan the de Ke toan doanh nghiep

7 Quyet Binh 19/2006/QD-BTC ngay 30/03/2006 cna. Be Tai chinh ve viec ban hanh Che de ke toan hanh chinh sir nghiep (http://www.mof.gov.vn CSDL Van ban

Thong to se 185/TT-BTC ngay 15/11/2010 dia. Be Tai chinh htrang clan sira dei, be sung Che de ke toan hanh chinh str nghiep ban hanh kern theo Quyet dinh so 19/2006/QD-BTC ngay 30/3/2006 cida Be twang Be Tai chinh

phap quy)

8 Quyet climb se 32/2008/QD-BTC ngay 29/

05/2008 cila Be tru&ng Be tai chinh ve viec ban hanh "Che de quan ly, grill hao mOn tai san co dinh trong cac co quan nha nuoc, don vi su nghiep cong lap va cac to chirc có sir dung ngan sach nha nude"

Thong tu 162/2014/TT-BTC ngay 06/11/2014 ctla Be Tai chinh ban hanh "Che de quasi ly, tinh hao men tai san ce dinh, trong cac ca quan nha ntrac, don vi six nghiep cong lap Ira cac to chirc sir dung ngan sach nha nude"

7