The People�s Committees of communes and district towns (referred collectively to as communes) shall manage investment projects according to responsibility assignment by the People�s Councils of the provinces and centrally-run cities.

The communes� capital sources for capital construction investment include the capital source apportioned in commune budget and those earned from other financial activities in the communes which are not apportioned in the commune budget for capital construction investment. Regarding the capital source for capital construction investment apportioned in the commune budget, the commune People�s Committees shall have to manage the implementation of the projects, the State Treasuries of the rural and urban districts, provincial capitals and towns shall take charge of the capital control and payment for the projects. Regarding the source of capital construction investment capital not apportioned in the commune budget, the commune People�s Committees shall, basing themselves on the current regimes of the State and regulations of the provincial People�s Committees, decide on the suitable management, payment and final settlement thereof.

The commune People�s Committees and owners of investment projects under their management shall have to comply with the State�s regulations on investment and construction; use investment capital for the right purposes, in an economical and efficient manner; and abide by the State�s policies and regimes on financial management of the capital construction investment as well as the regulations on the management, payment and final settlement of capital construction investment capital prescribed in this Circular.- (Summary)