Tóm tắt quan trọng Nghị định 193 năm 2026NĐ CP về Quy định về quyết toán vốn đầu tư BIM xây dựng 360

SUMMARY OF DECREE 193/2026/ND-CP ON INVESTMENT CAPITAL FINAL ACCOUNTING FOR PROJECTS Download Construction Project Management - BIM software: https://nghiemthuxaydung.com/phan-mem... Download Construction Acceptance Software: https://nghiemthuxaydung.com/phan-mem... Decree 193/2026/ND-CP regulates the final accounting of investment capital for projects using investment capital. Public investment, recurrent expenditure from the state budget and other state budget sources. The Decree applies to projects after completion or cessation of implementation, including investment preparation projects, planning projects, component projects, sub-projects, works, and independent works. The core point of the Decree is to clarify that investment capital subject to final settlement includes all legitimate costs incurred within the project scope, within the approved total investment amount or adjusted according to authority. Costs subject to final settlement include construction costs, equipment costs, consulting costs, other costs, costs for verification and approval of final settlement, insurance costs, fees, charges, and other legitimate costs serving the project's operation, use, or cessation of implementation. The final settlement report must fully reflect the main contents: details of investment capital, total proposed settlement costs, losses incurred during the investment process, costs not included in the asset value, and the value of assets formed after investment. The dossier submitted for verification and approval of the final settlement must include a submission requesting approval, the final settlement report form, project legal documents, contract settlement documents, acceptance minutes, handover documents for commissioning and use (if any), and audit reports or conclusions from inspections, audits, and state audits (if any). The investor submits the dossier to the competent authority for approval and the agency in charge of verifying the final settlement as prescribed. It is noteworthy that if the contractor fails to finalize the contract, the investor may send written requests multiple times. If the contractor still fails to cooperate after the stipulated deadline, the investor may base the final settlement on the actual completed work, without requiring the contractor's signature or seal in the A-B settlement; the contractor shall be responsible for any damages incurred. The Decree also clearly defines the authority to approve the final settlement. For nationally important projects, the head of the ministry, central agency, state-owned corporation, or the Chairman of the People's Committee at the provincial or commune level approves within their assigned scope. For other projects, the person with the authority to decide on the investment is the person who approves the final settlement. The agency in charge of verification is usually the finance agency or a specialized unit assigned the task. Regarding auditing, nationally important projects and Group A projects using public investment capital must have their final settlement reports audited before submission for verification and approval, except in some specific cases. If the State Audit Office or inspection agency has fully complied with the regulations, the results can be used as a basis for verification, eliminating the need for further independent audits. The timeframe for preparing, verifying, and approving final accounts is regulated by project group. The investor must prepare the documentation within a maximum of approximately 9 months for nationally important projects (Group A); 6 months for Group B; and 4 months for Group C. The verification period is a maximum of approximately 4 months, 2.5 months, or 2 months, depending on the project group. The final account approval time is calculated in working days after receiving all submitted documents. Financial agencies, the lead verification agency, the payment agency, the investor, the project management board, and the contractor all have specific responsibilities. The investor is responsible for the accuracy of the quantities, unit prices, legal documents, and data proposed for final accounts. The contractor is responsible for preparing the contract settlement, coordinating the resolution of outstanding issues, and complying with the settlement approval decision. The Decree takes effect from July 1, 2026. Settlement documents already submitted and independent audit contracts signed before the Decree takes effect will continue to be implemented according to transitional provisions. A-B settlements already signed by the investor and contractor before the Decree takes effect do not need to be prepared or re-signed. Conclusion: Decree 193/2026/ND-CP is an important document in managing the settlement of investment capital for projects, helping to sta...