Decision No. 3215/QD-BNNMT 2025 on the Charter of Vietnam forest protection and development fund

DECISION
Promulgating the Charter on the organization and operation of the Vietnam forest protection and development fund

THE MINISTER OF AGRICULTURE AND ENVIRONMENT

Pursuant to the Government’s Decree No. 35/2025/ND-CP dated February 25, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Agriculture and Environment;

Pursuant to the Government’s Decrees: No. 156/2018/ND-CP dated November 16, 2018 detailing a number of articles of the Law on Forestry; and No. 91/2024/ND-CP dated July 18, 2024 amending and supplementing a number of articles of Decree No. 156/2018/ND-CP;

Pursuant to the Government’s Decree No. 60/2021/ND-CP dated June 21, 2021 providing the financial autonomy mechanism applicable to public non-business units;

Pursuant to Decision No. 138/QD-BNNMT dated March 01, 2025 of the Minister of Agriculture and Environment defining the functions, tasks, powers, and organizational structure of the Department of Forestry and Forest Rangers;

At the proposal of the Director General of the Department of Forestry and Forest Rangers and the Director General of the Personnel and Organization Department,

DECIDES:

Article 1. To promulgate the Charter on the organization and operation of the Vietnam forest protection and development fund (hereinafter referred to as the “Fund”), consisting of 05 Chapters and 33 Articles, attached to this Decision.

Article 2. Effectiveness and responsibility for implementation

1. This Decision takes effect from the date of signing.

2. This Decision replaces Decision No. 1122/QD-BNN-TCCB dated April 19, 2024 of the Minister of Agriculture and Rural Development promulgating the Charter on the organization and operation of the Vietnam forest protection and development fund.

3. The Chief of the Ministry Office, the Director General of the Personnel and Organization Department, the Director of the Department of Forestry and Forest Rangers, the Chairperson of the Fund Management Council, the Head of the Fund Supervisory Board, the Director of the Fund, Heads of units under the Ministry, and relevant organizations and individuals shall be responsible for the implementation of this Decision./.

CHARTER

On the organization and operation of the Vietnam forest protection and development fund

(Enclosed with Decision No.        /QD-BNNMT dated       ,2025 of the Minister of Agriculture and Environment)

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Charter provides for the organizational apparatus and operation of the Vietnam forest protection and development fund (hereinafter referred to as the “Fund”).

2. This Charter applies to the leadership, officials, and labor contract employees working at the Fund; organizations and individuals related to the organization and operation of the Fund as prescribed by law.

Article 2. Functions of the Fund

1. The Vietnam forest protection and development Fund has the function of mobilizing, receiving, managing, and utilizing financial resources for activities of forest protection and development in accordance with the provisions of law.

2. International transaction name: Viet Nam Forest Protection and Development Fund, abbreviated as VNFF.

Article 3. Legal status of the Fund

1. The Vietnam forest protection and development Fund is an entity under the Department of Forestry and Forest Rangers; is a state financial fund outside the state budget; organized and operating under the model of a public non-business unit and in accordance with the provisions of law.

2. The Fund has the legal entity status, own seal, is entitled to open accounts at the State Treasury and banks to operate in accordance with the law; and has head office located in Ha Noi city.

Article 4. Objectives and principles of operation

1. Objectives of operation

a) To mobilize social resources for forest protection and development, contributing to the implementation of the policy of socialization of the forestry sector;

b) To raise awareness and responsibility for forest protection and development among those who benefit from forests or engage in activities that directly affect forests;

c) To improve the capacity and efficiency of management, use, and protection of forests by forest owners, contributing effectively to the implementation of the forestry development strategy.

2. Principles of operation

a) To operate on a non-profit basis;

b) To provide support only for programs, projects, or non-project activities related to forest protection and development which the state budget has not invested in or has not sufficiently met the investment requirements;

c) To ensure publicity, transparency, and efficiency; to manage and use resources for the proper purposes and in conformity with the provisions of law.

Chapter II

TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE FUND’S MANAGEMENT AND EXECUTIVE APPARATUS

Section 1. FUND MANAGEMENT COUNCIL

Article 5. Organization and operation of the Fund Management Council

1. The Fund Management Council and the Members of the Fund Management Council shall be decided by the Minister of Agriculture and Environment.

2. Criteria for Members of the Fund Management Council:

a) Possessing good political qualities, ethics, lifestyle, and sense of discipline;

b) Having sufficient health to fulfill assigned tasks and responsibilities;

c) Having a bachelor’s degree or higher;

d) Not being in the period of serving a disciplinary decision or under consideration for disciplinary action in accordance with law;

đ) Having an age ensuring eligibility to serve at least one term (05 years).

3. Criteria for the Chairperson of the Fund Management Council:

a) Meeting the criteria for members of the Fund Management Council;

b) Having management experience and professional expertise in the field of the Fund’s operation.

4. Conditions for dismissal or replacement of the Chairperson and Members of the Fund Management Council:

a) Having a written request for resignation from participation in the Fund Management Council;

b) Being restricted in civil act capacity;

c) Having health insufficient to perform assigned work, being absent for more than 06 months without recovery of working capacity;

d) Being convicted by a legally effective court judgment;

dd) Having more than 50% of the total members of the Fund Management Council submitting a written request for dismissal;

e) Retirement, resignation, transfer, or reassignment by a competent authority to another position inconsistent with the provisions in Clause 1 of this Article;

g) Being rated as failing to complete tasks for 02 consecutive years;

h) Violating other provisions of the Fund Management Council in accordance with regulations.

Article 6. Tasks and powers of the Fund Management Council

1. To direct the Executive Board of the Fund to implement the reception, management, and efficient use of the Fund’s financial resources in accordance with law.

2. To submit to the Minister for promulgation or to promulgate within competence regulatory documents on the Fund’s professional operations in accordance with law.

3. To approve: the Fund’s annual activity plans and financial plans; the appointment and dismissal of the Director and Deputy Directors of the Fund; amendments and supplements to the Charter on the organization and operation of the Fund; and the staffing scheme of the Fund’s Executive Board.

4. To supervise and inspect the Executive Board of the Fund in implementing the provisions of law, the Charter on the organization and operation of the Fund, and the resolutions and decisions of the Fund Management Council.

5. To utilize the apparatus of the Fund’s Executive Board and the Fund’s seal in the exercise of the tasks and powers of the Fund Management Council in accordance with this Charter.

6. To be accountable to the Minister and before law for the activities of the Fund Management Council and the Fund within the assigned powers.

7. To perform other tasks and exercise other powers as assigned by the Minister and in accordance with law.

Article 7. Tasks and powers of the Chairperson of the Fund Management Council

1. To administer and direct; and to organize the implementation of the tasks and powers of the Fund Management Council in accordance with this Charter and the law.

2. To sign and promulgate documents, resolutions, and decisions within the competence of the Fund Management Council and the Chairperson of the Fund Management Council.

3. To direct and supervise the implementation of resolutions and decisions of the Fund Management Council and the Fund’s operation; to have the right to annul decisions of the Fund’s Director that are contrary to the resolutions or decisions of the Fund Management Council.

4. To direct the preparation of programs and operation plans of the Fund Management Council, the programs, contents, and documents for meetings of the Fund Management Council; the collection of opinions from Council members on matters related to the Fund’s operations.

5. To convene and preside over meetings of the Fund Management Council as prescribed.

6. To authorize a Member of the Fund Management Council to perform the duties of the Chairperson of the Council when necessary. The authorized person shall be responsible before the Chairperson of the Fund Management Council, before the Minister, and before law for the assigned tasks.

7. To be accountable to the Minister and before law for the direction, management, and implementation of the tasks of the Fund Management Council.

8. To perform other tasks and powers as assigned by the Minister and in accordance with law.

Article 8. Tasks and powers of the Secretary of the Fund Management Council

1. To consolidate information on the Fund’s activities for reporting to the Chairperson of the Council; to prepare meeting agendas, contents, and documents, to send meeting invitations, to act as secretary for meetings of the Fund Management Council; and to draft, finalize, and archive documents of the Fund Management Council.

2. To prepare reports and explanatory documents for state management agencies and relevant agencies regarding the activities of the Fund Management Council.

3. To perform the tasks and exercise other powers of a Member of the Fund Management Council as prescribed in Article 9 of this Charter, as well as other tasks and powers in accordance with law.

Article 9. Tasks and powers of Members of the Fund Management Council

1. To attend meetings, discuss, propose, give opinions, and vote on matters within the competence of the Fund Management Council.

2. To examine, review, access, copy, or extract records of transactions, accounting books, annual financial statements, minutes of meetings of the Fund Management Council, and other papers and documents of the Fund, as assigned by the Chairperson of the Fund Management Council.

3. To have the right to request the Fund’s Executive Board to provide information and documents on the financial situation and activities of the Fund in accordance with resolutions of the Fund Management Council; and to ensure confidentiality of the information provided in accordance with law.

4. To be responsible before the Chairperson of the Fund Management Council, the Minister, and before law for the performance of assigned duties.

5. To perform other tasks and exercise other powers as assigned by the Chairperson of the Fund Management Council and in accordance with law.

Article 10. Working principles of the Fund Management Council

1. The Fund Management Council shall work on the principle of collective discussion, democracy, publicity, voting, and decision-making by majority; in the case of a tie vote, the decision shall belong to the side having the opinion of the Chairperson of the Fund Management Council.

2. The Fund Management Council shall operate on a concurrent basis, performing the assigned tasks and powers strictly within competence and in accordance with law.

3. The Fund Management Council shall be accountable to the Minister and before law for the performance of assigned tasks, work results, opinions expressed in voting, and decisions adopted by the Council.

Article 11. Working regime of the Fund Management Council

1. The Fund Management Council shall hold regular meetings as required for work to consider and decide on matters within competence; extraordinary meetings to resolve urgent matters at the request of the Chairperson of the Fund Management Council, the Director of the Fund, the Head of the Supervisory Board, or when more than 30% of the Council Members propose.

2. Meetings of the Fund Management Council shall have at least two-thirds of Members in attendance and shall be presided over by the Chairperson of the Fund Management Council or a Member authorized by the Chairperson (in case of the Chairperson’s absence).

3. Resolutions and decisions of the Fund Management Council shall be adopted when approved by more than 50% of the total number of Council Members. In cases of differing opinions with equal votes, the final decision shall belong to the side having the opinion of the Chairperson of the Fund Management Council. Members of Fund Management Council have the right to reserve their opinions and report to the Minister. In cases where matters need to be resolved but the Fund Management Council cannot be convened immediately, the Chairperson of the Fund Management Council shall authorize the Executive Board to seek written opinions from the Members of Fund Management Council.

4. The contents and conclusions of meetings and written consultations of Members of Fund Management Council shall be expressed in the form of resolutions of the Fund Management Council and shall be sent to Members of Fund Management Council, the Supervisory Board of the Fund, the Executive Board of the Fund, and the superior management agency no later than 15 working days from the date of issuance for implementation in accordance with regulations.

5. The Chairperson of the Fund Management Council shall, on behalf of the Fund Management Council, sign and promulgate the Fund Management Council’s resolutions and decisions; direct implementation of Fund Management Council’s resolutions and decisions; and be responsible before the Minister and before law for all consequences arising from such resolutions and decisions.

6. Resolutions and decisions of the Fund Management Council shall have legal validity from the date of promulgation and shall be binding on the operations of the Fund, the Director of the Fund shall be responsible for organizing the implementation of such resolutions and decisions. In cases where the Director of the Fund disagrees with the resolutions or decisions of the Fund Management Council, he/she shall have the right to reserve opinion and report to the Minister, but pending the Minister’s decision, shall still comply with the resolutions and decisions of the Fund Management Council.

7. The contents and documents of meetings shall be sent to Members of the Fund Management Council and invited participants (if any) at least 03 working days before the meeting. The meeting contents shall be fully recorded in the minutes.

8. Members of the Fund Management Council shall be responsible for fully participating in the activities of the Fund Management Council in accordance with this Charter.

Section 2. SUPERVISORY BOARD OF THE FUND

Article 12. Organization and operation of the Supervisory Board of the Fund

1. The Supervisory Board of the Fund assists the Fund Management Council in inspecting and supervising all activities of the Fund.

2. The Supervisory Board of the Fund and Members of the Supervisory Board of the Fund shall be decided by the Minister of Agriculture and Environment.

3. Members of the Supervisory Board of the Fund shall not concurrently be Members of the Fund Management Council; shall not work in the Executive Board of the Fund; and shall not be the father, mother, direct guardian, or father, mother, direct guardian of the spouse; biological or adopted children, sons-in-law, daughters-in-law; siblings; siblings of the spouse of the Director, Deputy Directors, or Chief Accountant of the Fund in accordance with law.

4. Members of the Supervisory Board of the Fund shall possess at least a bachelor’s degree; and have working experience in one of the fields of forestry, finance, accounting, auditing, law, inspection, or other fields related to the tasks of the Supervisory Board of the Fund as prescribed.

5. The Head and Members of the Supervisory Board of the Fund shall be dismissed or replaced if falling under one of the following cases:

a) Having a written request for resignation from participation in the Supervisory Board of the Fund;

b) Violating law to the extent of being prosecuted or convicted by legally effective court decisions;

c) Lacking the capacity or qualifications to perform assigned work, or losing or being restricted in civil act capacity;

d) Being dishonest in reporting, performing tasks, and exercising powers; abusing position or authority to gain personal benefits or benefits for others; failing to perform assigned tasks or work;

dd) Being disciplined;

e) Lacking health or no longer having sufficient credibility and conditions to perform work;

g) Being subject to reassignment, retirement, or assignment to another job inconsistent with Clause 2 of this Article.

Article 13. Tasks and powers of the Supervisory Board of the Fund

1. To develop work programs and plans for submission to the Chairperson of the Fund Management Council for approval and to organize implementation as prescribed.

2. To inspect and supervise compliance with guidelines, policies, legal regulations, and resolutions and decisions of the Fund Management Council in implementing plans, tasks, managing and operating the Fund’s activities.

3. To inspect and supervise compliance with financial, accounting, and auditing regulations of the Fund; to report on the Fund’s annual finances in accordance with law.

4. To report to the Fund Management Council the results of inspection and supervision of the Fund’s annual financial activities in accordance with law.

5. The Head of the Supervisory Board of the Fund or a member of the Supervisory Board of the Fund (authorized by the Head of the Supervisory Board) shall be entitled to attend and give opinions at meetings of the Fund Management Council but shall not have voting rights.

6. To promptly detect and immediately report to the Chairperson of the Fund Management Council and the Minister any unusual activities, signs of legal violations, or violations in the financial management of the Fund’s Executive apparatus.

7. To ensure confidentiality of information and results of inspection and supervision in accordance with law.

8. The Head of the Supervisory Board of the Fund shall be responsible before the Fund Management Council, the Minister, and before law if covering up or ignoring violations already detected; and for damages of the Fund if violating regulations on confidentiality of information and results of inspection and supervision.

9. In extraordinary cases, for the interests of the Fund and the responsibilities of the Supervisory Board of the Fund, the Head of the Supervisory Board of the Fund shall have the right to report directly to the Chairperson of the Fund Management Council and the Minister of Agriculture and Environment.

10. To perform other tasks assigned by the Chairperson of the Fund Management Council and in accordance with law.

Article 14. Tasks and powers of the Head of the Supervisory Board of the Fund

The Head of the Supervisory Board shall directly direct and administer all activities of the Supervisory Board of the Fund, shall be responsible before the Chairperson of the Fund Management Council for his/her decisions, and shall bear ultimate responsibility for all activities of the Supervisory Board of the Fund.

1. To submit to the Chairperson of the Fund Management Council the annual programs and plans of the Supervisory Board of the Fund and to organize implementation upon approval. To assign specific tasks to members for implementation of duties of the Supervisory Board of the Fund in accordance with regulations.

2. To supervise and direct members of the Supervisory Board of the Fund in performing tasks within the competence and duties of the Supervisory Board of the Fund as prescribed.

3. To convene and preside over meetings of the Supervisory Board of Fund, in cases where meetings cannot be convened, the Head of the Supervisory Board of Fund shall collect written opinions of the members of the Supervisory Board.

4. To propose commendation and discipline for members of the Supervisory Board of Fund in accordance with law.

5. To request the Chairperson of the Fund Management Council to convene extraordinary meetings of the Fund Management Council to report inspection and supervision results when signs of legal violations are detected.

6. To detect and report to the Chairperson of the Fund Management Council weaknesses in internal control and compliance with legal regulations for timely remedial measures.

7. To immediately report to the Chairperson of the Fund Management Council for consideration and decision on suspension of implementation of activities, projects, and non-project activities supported by the Fund when agencies or units are found to show signs of violations of law and the Charter on the organization and operation of the Fund.

8. To sign documents related to the activities of the Supervisory Board of the Fund.

9. To perform tasks of a Member of the Supervisory Board of the Fund and other tasks assigned by the Minister and the Chairperson of the Fund Management Council in accordance with law.

Article 15. Tasks and powers of Members of the Supervisory Board of the Fund

1. To perform tasks as directed and directly assigned by the Head of the Supervisory Board of the Fund in accordance with this Charter and the provisions of law.

2. To be responsible for the inspection and supervision results of the work and activities performed by themselves. To be liable before the Head of the Supervisory Board of Fund and before law if deliberately overlooking or covering up violations of law and of this Charter.

3. Upon detecting matters with signs of violations of law or of the Charter on the organization and operation of the Fund, to directly meet with the person in charge of work to propose remedial measures and promptly report to the Head of the Supervisory Board of Fund for instructions.

4. To ensure confidentiality of information and inspection results in accordance with law.

5. To participate in and be responsible for opinions expressed in cases where the Supervisory Board of the Fund holds discussions to reach consensus on inspection and supervision matters requiring collective decisions.

6. To perform other tasks assigned by the Head of the Supervisory Board of the Fund in accordance with law.

Article 16. Working regime of the Supervisory Board of the Fund

1. The Supervisory Board of the Fund shall work concurrently on a collective basis, with individual responsibility in the performance of assigned tasks.

2. The Supervisory Board of the Fund shall work independently, based on annual work programs and plans approved by the Chairperson of the Fund Management Council, and in accordance with law.

3. For urgent inspection and supervision tasks, the Head of the Supervisory Board of the Fund shall report to the Chairperson of the Fund Management Council for approval of the inspection plan before conducting the inspection.

4. For complex and large-scale inspections, the Head of the Supervisory Board of the Fund shall report to the Chairperson of the Fund Management Council for approval of the policy to sign contracts for hiring appropriate experts in relevant fields to perform specific inspection and supervision tasks within a certain period in accordance with law.

5. During inspections and supervision requiring work with organizations or individuals outside the Fund’s system, the Head of the Supervisory Board of the Fund shall report to the Chairperson of the Fund Management Council for decision.

Section 3. EXECUTIVE BOARD OF THE FUND

Article 17. Organizational structure of the Executive Board of the Fund

The organizational structure of the Executive Board of the Fund consists of the Director, Deputy Directors, and specialized departments.

Article 18. Director of the Fund

1. The Director of the Fund is the legal representative of the Fund and shall be responsible before the Director General of the Department of Forestry and Forest Rangers, the Chairperson of the Fund Management Council, and before law for the management and administration of the Fund’s operations in accordance with the tasks and powers prescribed in this Charter and by law.

2. The standards, order, and procedures for appointment and dismissal of the Director of the Fund shall be implemented in accordance with current law regulations.

3. Tasks and powers of the Director of the Fund:

a) To organize the implementation of decisions of the Director General of the Department of Forestry and Forest Rangers, the Chairperson of the Fund Management Council, and resolutions and decisions of the Fund Management Council;

b) To act as the legal representative of the Fund in transactions with domestic and foreign organizations and individuals; in litigation, disputes, and other matters falling within the scope of the Fund’s activities and in accordance with law;

c) To submit to the Fund Management Council for approval: the Fund’s annual activity plans, financial plans, and internal expenditure regulations; to organize implementation upon approval in accordance with law;

d) To promulgate internal expenditure regulations, working regulations, and other regulations of the Executive Board of the Fund, and documents within competence in accordance with law;

dd) To implement periodic and ad hoc reporting regimes on the Fund’s activities to the Department of Forestry and Forest Rangers and the Fund Management Council in accordance with law;

e) To submit to the Director General of the Department of Forestry and Forest Rangers and the Chairperson of the Fund Management Council matters regarding: establishment, reorganization, or dissolution of departments under the Executive Board of the Fund; appointment and dismissal of the Director and Deputy Directors of the Fund;

g) To prescribe the functions, tasks, and powers of specialized departments under the Executive Board of the Fund;

h) To organize the recruitment, use, management, regimes, policies, salaries, emulation, commendation, discipline, professional training, evaluation, and classification of officials and labor contract employees under management, in accordance with the delegation and decentralization of the Ministry, the Department of Forestry and Forest Rangers, and in accordance with law;

i) To prepare the staffing scheme of the Executive Board of the Fund, submit to the Fund Management Council for approval before final approval by the Ministry, the Department of Forestry and Forest Rangers, and in accordance with current law regulations;

k) To decide on the appointment and dismissal of leadership and management positions at the departmental level under the Executive Board of the Fund upon obtaining the consent of the Chairperson of the Fund Management Council, the Director General of the Department of Forestry and Forest Rangers, and in accordance with law;

l) To approve the planning of departmental-level leadership and management personnel under the Executive Board of the Fund in accordance with the delegation of the Ministry, the Department of Forestry and Forest Rangers, and in accordance with law;

m) To approve expenditure tasks in accordance with the delegation of the Ministry, the Department of Forestry and Forest Rangers, and in accordance with law;

n) To perform other tasks as assigned by the Director General of the Department of Forestry and Forest Rangers, the Chairperson of the Fund Management Council, and in accordance with law.

Article 19. Relationship between the Fund Management Council and the Director of the Fund in management and administration

1. In the course of implementing resolutions and decisions of the Fund Management Council, if detecting contents inconsistent, the Director of the Fund shall report to the Fund Management Council for consideration and adjustment. In case the Fund Management Council does not adjust the resolution or decision, the Director of the Fund shall report to the Director General of the Department of Forestry and Forest Rangers; however, pending a decision of the Director General, the Director of the Fund shall still comply with and implement the resolutions and decisions of the Fund Management Council.

2. The Director of the Fund shall report in writing to the Fund Management Council on the Fund’s annual operations and the implementation plan for the following year, make ad hoc reports on management, organizational, and administrative matters of the Fund at the request of the Fund Management Council.

3. The Director of the Fund shall be responsible for reporting to the Chairperson of the Fund Management Council on the organization of review meetings, summary meetings, and meetings to prepare reports and projects chaired by the Director of the Fund in accordance with regulations.

Article 20. Deputy Directors of the Fund

1. The Deputy Directors of the Fund shall assist the Director of the Fund in managing and administering certain tasks as assigned by the Director of the Fund, shall be responsible before the Director of the Fund, the Director General of the Department of Forestry and Forest Rangers, the Chairperson of the Fund Management Council, and before law for the tasks assigned.

2. The standards, order, and procedures for appointment and dismissal of the Deputy Directors of the Fund shall be implemented in accordance with current law regulations.

Article 21. Chief Accountant of the Fund

1. The Chief Accountant of the Fund shall assist the Director of the Fund in organizing the accounting, finance, and statistical work of the Fund; shall perform tasks and powers in accordance with law; and shall be responsible before the Director General of the Department of Forestry and Forest Rangers, the Director of the Fund, the Fund Management Council, and before law for the performance of assigned duties.

2. The standards, order, and procedures for appointment and dismissal of the Chief Accountant of the Fund shall be implemented in accordance with the provisions of the Law on Accounting and current law regulations.

Article 22. Specialized departments

1. The specialized departments under the Executive Board of the Fund include:

a) General Affairs Department;

b) Professional Operations Department;

c) Inspection and Supervision Department.

2. The specialized departments shall function to advise and assist the Director of the Fund in organizing, managing, and administering the Fund’s operations in accordance with law.

Article 23. Officials and contracted employees of the Fund’s Executive Board

1. Officials and contracted employees working at the Fund’s Executive Board shall work according to approved job positions and in accordance with law.

2. Officials and contracted employees shall be recruited, employed, and engaged under working contracts or labor contracts based on the approved staffing scheme; and shall fully exercise rights and perform responsibilities in accordance with the Law on Officials, the Labor Code, law regulations, the management decentralization of the Department of Forestry and Forest Rangers, and the Fund’s internal rules and regulations.

3. Officials and contracted employees shall enjoy salaries, allowances, bonuses, and other regimes and policies in accordance with the Fund’s internal expenditure regulations and the provisions of law.

Chapter III

FINANCIAL MANAGEMENT

Article 24. Financial sources of the Fund

1. Revenues from forest environmental services; entrusted funds from domestic and foreign organizations and individuals under trust contracts related to forest protection and development.

2. Revenues from replacement afforestation due to conversion of forest use purposes to other purposes.

3. Aid, sponsorships, and voluntary contributions from domestic and foreign organizations and individuals.

4. Interest from deposits at credit institutions.

5. Other lawful financial sources outside the state budget.

Article 25. Expenditure of the Fund

1. Allocation of forest environmental service revenues to provincial funds; expenditures for the implementation of entrusted tasks under other trust contracts from funding sources stipulated in Decree No. 156/2018/ND-CP, Decree No. 91/2024/ND-CP, and law regulations.

2. Expenditures for replacement afforestation due to conversion of forest use purposes to other purposes in according to provisions from funding sources stipulated in Decree No. 156/2018/ND-CP and law regulations.

3. Expenditures in support of programs, projects, and non-project activities, from funding sources stipulated in Decree No. 156/2018/ND-CP and law regulations.

4. Expenditures in support of provincial fund from funding sources stipulated in Decree No. 156/2018/ND-CP and law regulations.

5. Expenditures for operation of the Fund’s apparatus from funding sources of forest environmental service management fees as stipulated in Decree No. 156/2018/ND-CP and Decree No. 91/2024/ND-CP; from entrusted management funds, deposit interest, and other lawful financial sources in accordance with law. The contents and levels of operational expenditure of the Fund’s apparatus shall be implemented in accordance with law regulations.

Article 26. Salary regime, allowances, and other policies

1. Expenditures for activities of the Fund Management Council and the Supervisory Board of the Fund shall be accounted into the Fund’s management expenses in accordance with law.

2. Members of the Fund Management Council and the Supervisory Board of the Fund shall be entitled to managerial responsibility allowances and other policies under the Fund’s internal expenditure regulations and in accordance with law.

3. The Director, Deputy Directors, Chief Accountant of the Fund, heads of specialized departments, officials, and contracted employees working at the Fund shall be entitled to salaries, position allowances, responsibility allowances, and other regimes and policies under the Fund’s internal expenditure regulations and in accordance with law.

Article 27. Financial planning, financial reporting, and finalization

1. Annually, the Fund shall prepare a financial plan including: a plan for revenues and expenditures of forest environmental services and other financial sources; and an estimate of the Fund’s operational expenses approved by Fund Management Council, which shall be submitted to the Department of Forestry and Forest Rangers for consolidation and further submission to the Ministry of Agriculture and Environment for approval in accordance with law.

2. Annually, the Fund shall prepare financial statements and final accounts in accordance with the provisions of the law on finance and accounting, submit to the competent authority for approval in accordance with law.

Article 28. Regime of accounting, auditing, asset management, and financial disclosure

1. To implement accounting in accordance with the administrative and non-business accounting regime and provisions of law.

2. To manage and use assets in accordance with the Law on Management and Use of Public Property and guiding documents.

3. To conduct independent auditing of financial statements.

4. To disclose finances in accordance with current financial laws; to encourage independent evaluations of the Fund’s operations and the results of implementation of related policies in accordance with law.

Article 29. Inspection and auditing

1. The Fund shall be subject to inspection and auditing by the State Inspection and Auditing Authorities in accordance with current regulations.

2. The Fund shall be entitled to hire independent auditors or organize internal audits of its financial activities in accordance with law.

3. Audit results shall be promptly reported to the Department of Forestry and Forest Rangers, the Supervisory Board of the Fund, and the Fund Management Council in accordance with regulations.

Chapter IV

DISPUTE SETTLEMENT AND RELATIONS BETWEEN THE VIETNAM FOREST PROTECTION AND DEVELOPMENT FUND AND PROVINCIAL FOREST PROTECTION AND DEVELOPMENT FUNDS

Article 30. Dispute settlement

All disputes between the Fund and organizations or individuals having direct or indirect relations with the Fund’s operations shall be settled in accordance with the provisions of law.

Article 31. Relations between the Vietnam Forest Protection and Development Fund and Provincial Forest Protection and Development Funds

1. To allocate forest environmental service revenues and other entrusted sources to provincial forest protection and development funds.

2. To provide financial and technical support to provincial forest protection and development funds.

3. To organize training, capacity-building, and professional guidance for provincial forest protection and development funds.

4. To organize exchanges and sharing of management experiences among provincial forest protection and development funds.

5. To organize inspection and supervision of the management and use of financial resources by provincial forest protection and development funds.

6. To inspect the management and use of forest environmental service payments by provincial forest protection and development funds; to inspect the payment obligations of forest environmental service users in accordance with law.

Chapter V

EFFECT AND RESPONSIBILITY FOR IMPLEMENTATION

Article 32. Effect

1. This Charter takes effect from the date of signing and promulgation.

2. The internal rules and regulations of the Fund shall comply with the principles and contents of this Charter.

Article 33. Responsibility for implementation

1. The Department of Forestry and Forest Rangers, the Fund Management Council, the Supervisory Board of the Fund, the Executive Board of the Fund, and related organizations and individuals shall be responsible for compliance with this Charter and the provisions of current law in the performance of tasks.

2. In cases law regulations related to the operations of the Fund are not provided for in this Charter, or where new provisions of law are amended or adjusted differently from the provisions of this Charter, the provisions of current law shall apply.

3. During implementation, if difficulties or obstacles arise, the Director General of the Department of Forestry and Forest Rangers shall report to the Minister of Agriculture and Environment for consideration and decision on appropriate amendments and supplements./.