On May 19, 2023, the Government issued Decree No. 25/2023/ND-CP (“Decree 25”), amending and supplementing a number of articles of Decree No. 32/2014/ND-CP dated May 19, 2023. April 22, 2014, on management, operation, and maintenance of expressway works (“Decree 32”). Decree 25 has some notable contents as follows:
Recognition of a mechanism for enterprises to lease or transfer for a definite time the right to exploit highway infrastructure assets
In the definition of Expressway management and operation enterprise, in addition to the project investor (enterprise assigned or contracted to invest, build, manage, and operate (in the form of PPP)), Decree 25 also adds that the entity is an enterprise that leases or receives a definite transfer of the right to exploit highway infrastructure assets in accordance with the law on management, use, and exploitation of infrastructure assets. road transport infrastructure.
Guidance on cost accounting for planning traffic organization
1. Decree 25 supplements cases where traffic organization plans must be prepared:
a. Previously, Decree 32 only provided the case that the investor had to make a plan to organize traffic on expressways and submit it to the regulatory authorities for review and approval before putting the expressway into operation. use.
b. However, Decree 25 adds regulations on cases where it is necessary to adjust the plan for organizing highway traffic during the period of operation and use. The preparation and submission of the plan will be done by the expressway user manager.
2. At the same time, Decree 25 also guides the cost accounting of traffic organization plans, specifically:
a. The cost of planning the traffic organization is included in the cost of design consultancy when investing in the construction of expressway works;
b. Expenses for surveying and planning for traffic organization to be adjusted when the expressway is put into operation are included in the maintenance cost of the expressway.
Additional conditions for expressway work to be put into operation
In addition to the requirement to have an approved traffic organization plan, the expressway works that want to be put into use must also meet the following additional conditions:
a. Having been tested and accepted for completion of construction in accordance with the law on construction; and
b. There are operating procedures for items and equipment as prescribed (including tunnels; national traffic management and administration center; route traffic management and control center; equipment) installed in highway works…).
All costs of rescue and traffic assurance during emergency and rescue are included in the cost of management, operation, use, and maintenance of the expressway.
Decree 32 stipulates that when the vehicle driver is the cause of the accident, he must be responsible for paying expenses arising from the rescue operation. However, in Decree 25, this provision has been removed and allowed to be accounted for in the management, operation, use, and maintenance costs of the expressway.
Identify the focal point responsible for paying expenses for the management, operation, and maintenance of the expressway
a. For expressway works that are the public property of road transport infrastructure managed by the State: the State shall pay from the State budget.
b. For expressway infrastructure assets leased or transferred by the State for a definite term and in other cases assigned to economic organizations or enterprises to exploit and use according to the provisions of the law on management and use Use of public property: Economic organizations and enterprises that rent, receive or assign are responsible for paying until they are transferred back to the State.
c. For highways invested in the mode of public-private partnership: The investor is responsible according to the provisions of the PPP contract.
d. For other cases: the owner or manager using the highway is responsible.
Decree 25 took effect on July 15, 2023. However, highway construction investment projects under the mode of the public-private partnership signed before July 15, 2023, will continue to be implemented in accordance with Decree 32 and the project contract.
Comment: