Circular No. 31/1999/TT-BTC, issued by the Ministry of Finance, provides detailed financial guidance for implementation of the loan program extended by the Agence Francaise de Developpement (French Development Agency, AFD) for projects in the coffee and tea sectors in Vietnam. The Circular sets the scope and applicability to ministries, provincial-level People's Committees, state-owned and mixed enterprises, cooperatives, agricultural and forestry service units, and other entities that may be direct borrowers or beneficiaries under loan agreements between the Socialist Republic of Vietnam and AFD, and under sub-loan or project finance arrangements. It defines the financial responsibilities of the State budget, borrowers and project owners, and prescribes the accounting, disbursement, payment, interest rate treatment, currency conversion, and reporting procedures applicable to…