Decision No.0037 on the Establishment and Management of the Irrigation Development Fund.

This Decision makes provisions for the Irrigation Development Fund (IDF) to support agricultural production in Laos. It defines the fund's purpose as a collective resource for restoring and repairing irrigation infrastructure, such as dams and reservoirs, ensuring systems remain operational and sustainable. The Decisionoutlines mandatory management principles, including administrative transparency, centralized accountability, and the requirement for audited accounting systems.
It mandates that funds be sourced from government budgets, water user fees, bank interest, and contributions from domestic or international entities. It also mandates the creation of district-level management committees and specialized bank accounts to oversee fund disbursement. Furthermore, it establishes a formal reporting process, requiring quarterly and annual disclosures of all income and expenditures to ensure regulatory compliance.