UY BANNHANDAN

TiNH HOA BINHVAN PHONG

CONG HOA XA HOI CHU NGHU VIET NAMDoc lap - Ty do - Hanh phue

S6: 60 /VPUBND-TCTMV/vthirc hien Thong tu so

92/2017/TT-BTC

HdaBinh, ngay AS thdng 11 ndm 2017

s6 YIE TiNH HOA BINH Ki'nh giii:

Chuyen:..,

/i.^i hoso'so: c

- Cac Sd, ban, nganh;- Uy ban nhan dan cac huyen, th^ ph6.

^ 6 Tai chi'nh ban hanh Thong tir s6 92/2017/TT-BTC ngay18/9/2017 Quy dinh vl lap dir top, phan b6 va quySt toan kinh phi dB thyc hiensua chua, bao tri, cai tao, nang cap, md rong co sd vat chit (sao gdi kern); D6ngchi Pho Chu tich Uy ban nhan dan tinh Bui Van Khanh c6 ykien nhu sau;

1. Giao cac Sd, ban, ng^h, Uy ban nhan dan cac huyen, thanh ph6; cancu chuc nang, nhiem vu nghien cuu thirc hien Thong tur tren cua Bo trudng BoTai chmh; bao cao Chutich Uy ban nhan dan tinh.

2. Giao Sd Tai chinh, chii tri, ph6i hop vdi cac don v] lien quan triinkhai thirc hien Thong tu tren cua Bo trudng Bp Tai chinh; de xudt (niu c6),bao cao Chu tich TJy ban nhan dan tinh.

Van phong Uy ban nhan dmi tinh thong bao de cac Sd, ban, ng^h, Uy bannhan dan cac huyen, thanh ph6 biit, thirc hien./.

Ncfi nhan:

Nhu tren;- Chii tjch; cac Ph6 Chii tichUBND tinh;- Chanh, Pho CVPUBND tinh;• Luu VT, rr (50b).

KT. CHANH VAN PHONGPHO CHANH VAN PHONG

g/ VAN PHUY BAN

NHAN DAN /•/

BO TAI CHINH CQNG HOA XA HQI CHU NGHIa VI£T NAMDoc Igp - Tu- do - Hanh phiic

So; 92/2017/TT-BTC HaNoi, ngay 18 thang 9 nam 2017

th6ng Tir

Quy djnh ve lap dy toan, phan b6 va quyet toan kinh phi de thuc hienVAN PHONG UY BAN NhAN dSIT^ chuTa, bao tri, cai tao, nang cap, rong cc so* vat chat

TIN'H HOA BiNH * x- . b

So:

CM* Ludt Ngdn sack nhd nuac ngdy 25 thong 6 ndm 2015;"CSrt cuLudt Xdy dimg ngdy 18thdng 6ndm 2014;Can cuNghi dink s6 163/2016/NB-CP ngdy 21 thdng 12 ndm 2016 cua

Chmhphu quy dinh chi tiet vd hu&ng dan thi hdnh Ludt Ngdn sdch nhd nuac;Can cuNghi dinh s6 46/2015/ND-CP ngdy 12 thdng 5 ndm 2015 cua

Chinhphu quy dinh ve qudn ly chdt luang vd bdo tri cong trinh xdy dwig;Can cu Nghi dinh so 87/2017/ND-CP ngdy 26 thdng 7 ndm 2017 cua

Chinh phu quy dinh chuc ndng, nhiem vu, quyen hgn vd ca cdu td chuc cuaBo Tdi chinh;

Theo de nghi cua Vu truang Vu Tdi chinh Hdnh chinh sienghiep;Bo truang Bo Tdi chinh ban hdnh Thdng tu quy dinh ve lap dyt todn,

phdn bo vd quyet todn kinh phide th\ec hien sua chua, bdo tri, cdi tao, ndngcdp, ma rgng ca sa vdtchdt.

Dieu 1. Pham vi dieu chinh, dot tiryng ap dung1. Ph^ vi dieu chinh

a) Thong tu nay dieu chinh d6i voi kinh phi de thyc hien cac cong trinhsua chua, bao tri ca sovatchat theo quy djnh cuaLuat Xay dung; kinh phi dSthuchiencac cong trinh cai t^o, nang cap, ma rong ca sa vat chit.

b) Thong tu nay khong dieu chinh doi vai;- Kinh phi dediuc hien cac cong trinh sua chua, bao tri, cai tao, n^g dp,

ma rpng ca sa vat chat trong Imh v\ic quoc phong, an ninh va trat tu an toan xah6i;

- Xay dung mai cac h^g muc cong trinh trong cac ca sa da c6;- Cacdu an sit dung vondau tu cong;- Cac corig trinh sua chua, cai tao, nang cip, mb rong c6 tinh chat dac

thu da duac quy djnh tai cac van ban quy pham phap luat rieng. . . -

2. Ddi tuong ap dung:a) Cac CO quan nha nuoc (khong bao gom co quan dai dien Viet Nam a

nudcngoM);

b) Cac t6 chiic chi'nh tri, t6 chuc chinh tri -xa hgi; cac hgi dugc ngansach nha nuoc bao ho trg kinh phihoat dpng,

c) Bon vi su nghiep cong lap;d) Cac CO quan, don vi, t6 chiic, cd nhan c6 lien quan den viec sua chiia,

bao tri, cai tao, in6 rong, nang cap co sovat chat.Dieu 2. Ngudn kinh phi

Kinh phi dk thuc hien cac cong trinh sua chua, bao tri, cm tao, nangc4p, mo rgng co so vat chat tir cac nguon kinh phi sau.

1. Ngudn kinh phi chi thuong xuyen ngmi sach nha nude trong cac linhvuc theoquy dinh cuaLuatNgan sach nha nuoc.

2. Ngu6n phi dugc dd lai theo che dp quy dinh dk chi thuong xuyen.Dieu 3. Nguyen tac quan kinh phi1. Kinh phi de thuc hien sua chua, bao tri, cai tao, nang cap, md rpng

CO so vat chit thupc ngan sach cap nao do ngan sach cap do d^ bao va dupet6ng hop vao du toan hmig nam cua co quan, don vi theo quy dmh cua LuatNgan sach nha nude va cac van ban phap luat khac c6 lien quan.

2. Kinh phi dh thuc hien sua chSa, bao tri, cai tao, nSng dp, md rpngCO so v^t chit phm dupe quki ly, su dung dung muc dich, dung che dp vatheo quy dinh tai Thong tu nay.

Dieu 4. Lap du toan, phan bo dp- toanViec lap du toan, phan bd dp toan thuc hien theo quy dinh tai Luat

Ngan sach nha nude va cac v^ ban hudng dan. Ngoai ra, Thdng tu nayhudngdin motsondi dung cu the nhu sau;

1. Lap du toan:

a) H^g nam, can cu hudng dan xay dimg du toan ngan sach nha nudecua cac ci.p c6 th4m quyen, nhiem vu thuc hien trong nam ke hoach va cac quydinh tai Thdng tu nay; co quan, don vi true thupc lap du to^ kinh phi thuchien sua chua, bao tri, cm tao, nang cap, md rpng co so vat chat tdng hppchung vao du toan cua co quan, don vi minh; gui co quan chu quan d trunguong va dja phuong (don vi du to^ cip I), di xem xet, tdng hpp chung vao dutoan cua don vi du toan cap I gui co quan tai chinh cung cap de trinh cap c6Xhkm quyen quyet dinh;

2

b) H6 so tai lieu kem theo dy: toan kinh phi sua chiia, bao tri, cai tao,nang dp, mo rpng ca so vat chdt, bao g5m: Thuyat mirth chi tiet vS ten congtrinh; muc tieu sua chua, bao tri, cai tao, nang cap, mo rong; su ckn thiSt, lydo thuc hien; van ban phe duyet cua dp c6 th§m quygn; kh6i luong cong viecdu kiln; thai gian bat diu, thoi gian ket thuc; du toan kinh phi theo cac ngudnvon va phan ky thuc hien hang nam.

2. Ve phan bo du to^:

a) Cac Bo, co quan trung uong va diaphuong phan b6, giao du toan chingan sach nha nuoc cho cac don vi su dung ng^ sach phai dam bao khopdung d\r toan chi dugc Thii tuong Chinh phii giao, Bo Tm chinh huong din,Hoi dong nhan dan quyet dinh, Uy ban nh&i dan giao vl tong muc va chi tilttheo timg ITnh vuc chi.

r ^ ,

Doi voi du toan chi tvr ngu6n phi dugc de lai: Cac Bg, co quan trunguong va dia phuong phan b6, giao dutoan theo dung quy djnh tai van b^ cuacap CO tham quyen quy djnh doi vdd tungkho^ phi dugc dl Id.

b) Ho so tai lieu kemtheo khi phan bo du todi cac cong trinh sua chua,bao tri, cai tao, nang dp, rad rgng cosovat chat nhu sau:

- - Ddi voi cong trinh sua chSa, bao tri, cai tao, nang dp, mo rgng cochi phi th\rc hien dudi 500 trieu dong, tai lieu bao gom: Van bdi phe duyet

r « >

cua cap CO tham quyen: Ten cong trinh, muc tieu siia chua, bao tri, cai tao,

nang dp, md rgng; su can thilt, ly do thuc hien; du toan cong trinh dugc dp* ^

c6 thmn quyen phe duyet.

- Doi vdi cong trinh sua chua, bao tri, cd tao, nang cap, md rgng cochi phi thuc hien tu 500 trieu ding trd len: Ngod cac tai lieu theo quy dinhdoi vdi cac cong trinh c6 chi phi thuc hien dudi 500 trieu ding; co quan,don vi gui them quyet dinh phe duyet du an sua chua, bao tri, cai tao, nang

r f ^

cap, md rgng kem theo du an (hoac quyet djnh phe duyet bao cao kinh teky thuat kem theo bao cao kinh te ky thuat doi vdi cong trinh chi lap baocao kinh te ky thuat); du an, bao cao kinh te ky thuat khong bit bugc pheduyet trudc 31/10 nam trudc nam ke hoach nhimg phd c6 trudc khi phanbl du toan.

3. Trudng hop trong nam coquan, don vi co phat sinh nhu du sua chGa,bao tri, cai tao, nang cap, md rgng co so vat chd, co quan don vi tu sip xiptrong pham vi du toan dugc giao vadam bao ho sotm lieu vl lap vaphan bl dutoan nhu quy dinh tai diem b kho^ 1 va diem b khoan 2 Diea 4 Thong tu nay.

Dieu 5. Quyet toan kinh phi

Cac Bq, ca quan trung ucmg va dia phucmg thirc hien t6ng hop chungkinh phi thuc hien sua chua, bao tri, cai tao, nang cap, mo rgng co so vat

chat trong bao cao quy6t toan ngan sach hang nam cua don vi theo quy dinhtai Luat Ngan sach nha nuoc, Luat kI toan va cac van ban hirong dan. Cu thinhvr sau:

1. Cac cong trinh c6 muc v6n dudi 500 tri?u d6ng: Cac coquan, don vitong hop chung trong bao cao quyet toan hang nam theo quy dinh tai Quyetdinh s6 19/2006/QD-BTC ngay 30/3/2006 cua Bo truong Bp Tai chinh vdviec ban hanh Che do ke toan Hanh chinh sir nghiep va Thong tu so

Oi/2007/TT-BTC ngay 02/01/2007 cua Bo Tm chinh vS viec hudng din xetduyet, thim dinh va thong bao quylt toan nam d6i vdi cac co quan hanhchinh, don vi sir nghiep, to chdc dupe ngan sach nha nude ho trp va ng^

sach cac cap.

2. Cac cdng trinh c6 mdc von tu 500 trieu dong trd len: Ngoai viec lap

quyet toan hang nam theo quy dinh nhu khoan 1 Dieu 5 Thong tu nay, cac co

quan, don vi lap bao cao quyet toan du an ho^ thanh dieo quy dinh tai Thong

tu s6 09/2016/TT-BTC ngay 18/01/2016 cua Bo Tm chinh quy dinh va quySt

toan dir an hoan thanh thuoc nguon von nha nude.

Dieu 6. Dieu khoan thi hanh

1. Thong tu nay cohieu luc thi h^tungay 10 thang II n^2017.f r

2. Doi vdi cac cong trinh sua chua, bao tri, cai tao, nang cap, mo rong

CO so v§t chit dupe phan bo kinh phi thuc hien trudc thdi dilm Thong tunay c6 hieu luc thi hanh thi thuc hien quyet toan theo quy dinh tai Thong tu

so 86/2011/TT-BTC ngay 17/6/2011 cua Bp Tm chinh dinh ve qu^ ly, thanh

todn von dau tu va v6n su nghiep c6 tinh chat diu tu thupc ngu6n ngan sachnha nude.

3. Muc DphSn II Thong tu so 86/2011/TT-BTC ngay 17/6/2011 cua Bp

Tai chinh quy djnh ve qu^ ly, thanh todn von dau tu va von sir nghiep c6 tinh

chit dau tu thupc nguon ngan sach nha nude va muc 4 chuong II Thong tuso 22/2015/TT-BTC ngay 12/02/2015 cua Bp Tai chinh quy dinh ve quan

ly, thanh toan, quyet toan v6n dIu tu va von su nghiep co tinh chat dau tutren dia b^n cac huyen ngheo va cac huyen c6 ty IS hp ngheo cao het hisu

lire thi hanh tu ngay Thong tir nay c6 hieu \uc thi hanh.

4. Trong qua trinh thirc hien, neu cac v&i ban quy pham phap luat dugcdan chieu de ap dung tai Thong tu nay duac siia d6i, b6 sung hoac thay thebang van ban moi thi se ap dung theo cac van bki mdi do.

5. Trong qua trinh thuc hien, neu c6 vuong mic, d8 nghica quan,don vi phan anh ve Bo Tai chi'nh de nghien cmi giai quyet./.

Nffi nhan:t^^- Van phong Tong Hi thu;- VP Chinh phu, VP Quoc hoi;- VP Chu tich nude;- VP TW Dang va cac Ban cua D^g;- Tea ^ nhan dan toi cac, Vien KSNDTC;- Kiem loan Nha nude;- Cae Bo, ca quan ngang Bp, co quan thupc CP;- Co quan TWeuae^c Hoi, do^ th§;- HDND, UBND cactinh, TP truethupc TW;- Sd TC, KBNN cAc tinh, TP true thupc TW;- Cue kiein tra van QPPL - Bp Tuphap;-Congbao;- C6ng Thong tin dientu Chinh phu;- CongThongtiri'dipn tu Bp Tm chinh;- Cac dan vi thuoe B6 Tai chinh;- Luu: VT, HCSN. (400b)

KT. BO TRirdNGTHtrXRirdNG

ran Xuan Ha