On the Ministry of Finance Information Portal, readers reflected: "I am working at the Commune Project Management Board. The agency is a public non-business unit that is self-sufficient in regular expenditures (group 2 according to Decree No. 60/2021/ND-CP).
The Project Management Board is assigned to be the investor of projects in the commune, directly implementing compensation and site clearance work (the Commune People's Committee does not establish a Compensation and Site Clearance Council).
When preparing the annual revenue and expenditure estimate of the Management Board according to Circular No. 70/2024/TT-BTC dated October 1, 2024, is the revenue from the organization of compensation and site clearance work included in the annual revenue and expenditure estimate of the Board or must separate compensation and site clearance costs for each project be prepared according to the provisions of Decree No. 88/2024/ND-CP dated July 15, 2024?
Readers request the Ministry of Finance to guide the unit to implement the establishment of revenue and expenditure estimates in accordance with regulations".
The Ministry of Finance answers this question as follows:
The preparation, approval of estimates, use and settlement of costs to ensure the organization of compensation, support, and resettlement of the project have been specifically regulated in Article 27 of Decree No. 88/2024/ND-CP dated July 15, 2024 of the Government stipulating compensation, support, and resettlement when the State recovers land (amended and supplemented in Clause 7, Article 2 of Decree No. 226/2025/ND-CP dated August 15, 2025).
Therefore, readers are requested to base on the above regulations to prepare revenue and expenditure estimates for organizations implementing compensation and site clearance work in accordance with regulations.
The Ministry of Finance requests the unit not to include costs to ensure the organization of compensation, support, and resettlement in the costs of the Project Management Board according to the provisions of Circular No. 70/2024/TT-BTC dated October 1, 2024 of the Ministry of Finance.
