Circular No. 03/2023/TT-BTC on the preparation of budgets, management, use, and settlement of state budget funds for the implementation of science and technology tasks

CIRCULAR

REGULATIONS ON THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT AND USE, AND SETTLEMENT OF STATE BUDGET FUNDS FOR IMPLEMENTING SCIENTIFIC AND TECHNOLOGICAL TASKS

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Science and Technology dated June 18, 2013;

Decision No. 157/QĐ-TTg dated February 1, 2021 of the Prime Minister promulgating the National Product Development Program until 2030;

Pursuant to Decree No. 95/2014/NĐ-CP dated October 17, 2014 of the Government on investment and financial mechanisms for scientific and technological activities;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular to regulate the preparation of budget estimates, management and use, and settlement of state budget funds for implementing scientific and technological tasks.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the preparation of budget estimates, management and use, and settlement of state budget funds for implementing scientific and technological tasks as stipulated in Articles 25, 26, 27, and 28 of Decree No. 08/2014/NĐ-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology.

Scientific and technological tasks using state budget funds within the content of science and technology programs approved by the Prime Minister at each stage shall apply the regulations set forth in this Circular and any special financial regulations (if applicable).

Other sources of capital outside the state budget mobilized to implement scientific and technological tasks shall be carried out according to the current expenditure standards applicable to those sources of capital; it is encouraged that units comply with the regulations set forth in this Circular.

2. This Circular applies to agencies managing scientific and technological tasks and agencies authorized to approve scientific and technological tasks using state budget funds; organizations and individuals implementing scientific and technological tasks using state budget funds and other related organizations and individuals.

Article 2. Principles for applying standard rates for preparing budget estimates for state budget funds for implementing scientific and technological tasks

1. The standard rates for preparing budget estimates for state budget funds prescribed in this Circular are the maximum rates applicable to national-level scientific and technological tasks using state budget funds. Based on the provisions of this Circular, ministries, ministerial-level agencies, and government agencies (hereinafter referred to as central ministries and agencies) and localities shall base their actual conditions and assigned budget capacity to approve standard rates for preparing budget estimates to implement scientific and technological tasks under their jurisdiction to ensure uniformity within the central ministries and agencies and localities, ensuring compatibility with the specific characteristics of scientific and technological activities of the central ministries and agencies, localities, and assigned budget balancing capacity, but not exceeding the rates prescribed in this Circular.

In cases where necessary, based on budget balancing capacity and specific conditions of each locality, the People's Committee of the province shall submit to the Provincial People's Council for a decision to supplement certain contents and expenditure levels outside the contents and expenditure standards prescribed in this Circular to implement local scientific and technological tasks effectively, appropriately to reality, and in accordance with the State Budget Law and guiding documents.

2. Other expenditure standards serving as bases for building budget estimates for scientific and technological tasks not specifically prescribed in this Circular shall be implemented according to current state regulations.

Chapter II

REGULATIONS ON STANDARD RATES FOR BUILDING BUDGET ESTIMATES FOR IMPLEMENTING SCIENTIFIC AND TECHNOLOGICAL TASKS

Article 3. Input factors constituting the state budget estimate for implementing scientific and technological tasks

1. Remuneration for participating in scientific and technological tasks, including: remuneration for members participating in scientific and technological tasks; wages for general laborers supporting research activities; fees for hiring domestic and foreign experts to cooperate during the research and implementation of scientific and technological tasks.

The positions participating in implementing scientific and technological tasks; criteria for determining domestic and foreign experts cooperating during the research and implementation of scientific and technological tasks shall be carried out in accordance with the guidelines of the Ministry of Science and Technology.

2. Expenditure on purchasing raw materials, fuels, materials, specimens, tools, spare parts, consumables, energy, documents, data, books, newspapers, reference journals, ownership and use rights of intellectual property objects serving research activities.

3. Expenditure on repair, purchase, lease of assets (or infrastructure, equipment) directly serving scientific research activities of scientific and technological tasks.

4. Expenditure on scientific conferences, seminars, forums, academic discussions, domestic travel expenses, international cooperation (outbound and inbound delegations) serving research activities.

5. Payment for external services serving research activities.

6. Expenditure on surveys and data collection.

7. Expenditure on office supplies, communication, printing serving research activities.

8. Expenditure on self-assessment of the results of implementing scientific and technological tasks (if applicable).

9. General management expenditure for scientific and technological tasks to ensure management requirements in the implementation of scientific and technological tasks.

10. Other expenditures directly related to the implementation of scientific and technological tasks.

Article 4. Framework and standards as the basis for building the state budget estimate for implementing scientific and technological tasks

1. Estimate of remuneration for participating in scientific and technological tasks

a) Remuneration for positions or groups of positions implementing scientific and technological tasks is calculated based on the number of converted months participating in implementing the task. Among them, the maximum standard for remuneration for the position of head of the scientific and technological task is not more than 40 million VND/person/month; for other positions or groups of positions, the maximum remuneration level does not exceed 0.8 times the remuneration level of the head of the task.

Based on the guidelines of the Ministry of Science and Technology regarding positions or groups of positions participating in implementing scientific and technological tasks and the scientific labor coefficient of these positions or groups of positions, according to the nature and degree of contribution, the organization responsible and in charge of the task has the responsibility to build detailed explanations of the remuneration estimate according to the positions or groups of positions implementing scientific and technological tasks, the number of months participating in these positions or groups of positions.

The time to determine the estimate of remuneration for participating in implementing scientific and technological tasks is the converted time in months as planned for one position or one group of positions performing the work contents stated in the explanation of the scientific and technological task according to the guidelines of the Ministry of Science and Technology, which is reviewed by the Scientific Council and decided by the competent authority approving the scientific and technological task. In cases where the time participating in implementing the scientific and technological task is less than one month, the remuneration estimate is calculated based on the daily remuneration rate of the corresponding position or group of positions participating in the task. The daily remuneration rate is calculated based on the monthly remuneration rate divided by 22 days.

b) Wages for hiring general laborers supporting research activities (if applicable): The estimate of expenditure on wages for hiring general laborers is calculated based on the highest regional minimum wage rate per day as prescribed by the State at the time of building the estimate for implementing the scientific and technological task (the daily wage rate is calculated based on the monthly wage rate divided by 22 days);

The standards for remuneration, scientific labor coefficients, and converted months for positions or groups of positions implementing scientific and technological tasks and expenditure on wages for hiring general laborers supporting research activities as stipulated in point a and point b of Clause 1 of this Article serve as the basis for building the project cost estimate for implementing the task. Based on the approved project cost estimate for implementing the task, the unit in charge of implementing the scientific and technological task decides the payment levels for remuneration of groups of positions participating in the scientific and technological task and wages for hiring general laborers (if applicable) in line with the actual implementation of the task.

2. Estimate of hiring domestic and foreign experts to cooperate in research

a) Hiring domestic experts

In cases where there is a need to hire domestic experts for scientific and technological tasks, the organization in charge of the scientific and technological task bases the content of the job requirements for hiring experts to clearly explain to the advisory council for review and approval by the competent authority of the job content and the estimate for hiring experts. The basis for establishing the estimate for hiring domestic experts is carried out according to the salary level prescribed in Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, Invalids and Social Affairs, which sets the salary level for domestic consulting experts as the basis for the tender package cost for consulting services applied under the form of a time-based government-funded contract.

The total estimate of funds for implementing the content of hiring domestic experts shall not exceed 30% of the total estimate of funds for remuneration for implementing scientific and technological tasks as stipulated in Clause 1 of Article 4 of this Circular.

In the case where the total budget estimate for the execution of the content of hiring domestic experts exceeds 30% of the total budget estimate for remuneration for participating in the implementation of the scientific and technological task as stipulated in Clause 1, Article 4 of this Circular, the organization primarily responsible for implementing the scientific and technological task must provide specific explanations for the reasons to be reviewed and decided by the competent authority approving the scientific and technological task using state budget funds.

b) Hiring foreign experts

In cases where there is a need to hire foreign experts for the scientific and technological task, the organization primarily responsible for the scientific and technological task shall base on the detailed explanation of the necessity, results, and criteria for evaluating the hiring of experts to present to the advisory council for review and approval by the competent authority according to the minutes of negotiations on the content of work requirements and expert fees between the registering organization and the foreign expert. The total budget estimate for the execution of the content of hiring foreign experts shall not exceed 50% of the total budget estimate for remuneration for implementing the scientific and technological task as stipulated in Clause 1, Article 4 of this Circular.

In cases where the total budget estimate for the execution of the content of hiring foreign experts exceeds 50% of the total budget estimate for remuneration for participating in the implementation of the scientific and technological task as stipulated in Clause 1, Article 4 of this Circular, the organization primarily responsible for implementing the scientific and technological task must provide specific explanations for the reasons to be reviewed and decided by the competent authority approving the scientific and technological task using state budget funds.

c) The determination of cases applying the budget for hiring experts exceeding the limits specified in points a and b of Clause 2 of this Article shall be carried out in accordance with the guidelines of the Ministry of Science and Technology.

3. The budget for purchasing materials, raw materials, and supplies; repair and purchase of fixed assets shall be established based on the detailed explanation of the expected workload, regulations, and budget expenditure standards (if applicable). Purchasing must be consistent with the progress of the scientific and technological task and within the annual budget. Among which:

a) The management and use of procurement funds shall be carried out in accordance with the laws on procurement of assets from the state budget and the laws on bidding; payment shall be made according to the contract and actual expenses within the approved budget, ensuring economy and efficiency;

b) The management and payment of funds for the maintenance and repair of assets serving the scientific and technological task shall be carried out in accordance with Circular No. 65/2021/TT-BTC dated July 29, 2021, of the Ministry of Finance on the preparation of budgets, management, use, and settlement of maintenance and repair costs for public assets.

4. The budget for conferences, scientific seminars, forums, roundtable discussions, domestic travel expenses, and international cooperation (incoming and outgoing delegations) serving research activities shall be implemented in accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel expense regulations and conference expense regulations; Circular No. 71/2018/TT-BTC dated August 10, 2018, of the Ministry of Finance on regulations for foreign guest reception expenses when working in Vietnam, international conference and seminar expense regulations in Vietnam, and domestic reception expenses; Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance on travel expense regulations for civil servants and employees going abroad for short-term assignments funded by the state budget. Additionally, this Circular specifies the maximum fee budget for participation in scientific seminars, forums, and roundtable discussions as follows:

a) Chairperson: VND 2,000,000 per session;

b) Secretary of the scientific seminar, forum, or roundtable discussion: VND 500,000 per session;

c) Lecturer presenting at the scientific seminar, forum, or roundtable discussion: VND 3,000,000 per presentation;

d) Scientific report requested by the organizing agency but not presented at the seminar: VND 1,500,000 per report;

đ) Participant in the scientific seminar, forum, or roundtable discussion: VND 300,000 per participant per session.

5. The budget for surveys and data collection shall be implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, of the Ministry of Finance on the preparation of budgets, management, use, and settlement of costs for statistical surveys and national comprehensive censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022, of the Ministry of Finance amending and supplementing Clause 9, Article 3, and Model No. 01 attached to Circular No. 109/2016/TT-BTC dated June 30, 2016, of the Ministry of Finance.

6. The budget for self-assessment meetings of the results of the implementation of the scientific and technological task (if any) shall be established based on the number of participants in the assessment with an expenditure limit not exceeding 50% of the expenditure for the acceptance committee of the scientific and technological task as stipulated in point a, Clause 1, Article 6 of this Circular.

7. The budget for general management of the scientific and technological task.

Organizations primarily responsible for the scientific and technological task using state budget funds may prepare budgets for general management expenses serving the scientific and technological task to ensure the implementation of the scientific and technological task at the primary organization. The budget for general management of the scientific and technological task shall be 5% of the total budget for implementing the scientific and technological task using state budget funds, but not exceeding VND 300 million per task.

8. Other related expenses for the implementation of the scientific and technological task (if any): Shall be prepared according to the explanation or current regulations on expenditure standards and norms (if applicable), paid according to the contract and actual expenses within the approved budget.

Article 5. Contents of expenses for managing scientific and technological tasks

1. Expenses for the activities of advisory boards to determine scientific and technological tasks, advisory boards to select and directly assign organizations or individuals to lead scientific and technological tasks, advisory boards to evaluate and accept the results of implementing scientific and technological tasks, and other advisory boards as prescribed in the Circular on Managing Scientific and Technological Tasks of the Ministry of Science and Technology (if applicable):

a) Payment for remuneration and travel expenses for members of the advisory board;

b) Expenses for office supplies and communication services serving the advisory board;

c) Logistics expenses for convening meetings of the advisory board, hiring scientific and technological services related to the evaluation by the advisory board, and renting facilities to serve the advisory board (if applicable).

2. Expenses for the activities of the financial audit team established according to the guidelines of the Ministry of Science and Technology.

3. Remuneration and travel expenses for technical experts supporting the activities of the advisory board (if applicable).

4. Expenses for hiring independent consultants (if applicable).

5. Expenses for announcing selections through various media.

6. Expenses for inspection and evaluation during the implementation of scientific and technological tasks; inspection and evaluation after granting ownership and usage rights to research outcomes and technological development, including:

a) Travel expenses for inspection teams;

b) Expenses for convening evaluation boards during the implementation of scientific and technological tasks (in cases where an evaluation board is necessary).

7. Other expenses directly related to the management of scientific and technological tasks.

Article 6. Some standards for managing expenses for scientific and technological tasks

1. Expenses for the activities of scientific and technological advisory boards

a) Payment for remuneration

Unit of measurement: 1,000 VND

b) Budget estimates for the activities of other advisory boards as prescribed in the Circular on Managing Scientific and Technological Tasks of the Ministry of Science and Technology (if applicable) shall be applied at a maximum of 50% of the expense level of the acceptance evaluation advisory board specified in point a, Clause 1 of this Article;

c) Other expense contents shall be budgeted based on the expected workload and current legal regulations (if applicable).

2. Expenses for the activities of the financial audit team

a) Payment for remuneration:

Unit of measurement: 1,000 VND

b) Logistics expenses for serving the audit team shall be budgeted based on the expected workload and current legal regulations.

3. Standards for budgeting expenses for hiring independent consultants

a) In cases where it is necessary, the competent authority managing scientific and technological tasks may hire independent consultants for evaluation. The total budget estimate for hiring independent consultants shall be calculated at a maximum of five times the payment for remuneration (including meeting fees for the Chairman of the Board and evaluation and review fees for critical reviewers in the Board) of the corresponding Board, decided and responsible by the competent authority managing scientific and technological tasks;

b) Cases requiring the hiring of independent consultants must follow the guidelines of the Ministry of Science and Technology.

4. Expenses for announcing selections through various media (print, television, online, and other media): Implemented according to current regulations on the system and standards for state budget expenditure (if applicable), paid according to contracts and actual occurrences within the approved budget range, ensuring economy and effectiveness.

5. Budget estimates for inspection and evaluation expenses during the implementation of scientific and technological tasks; inspection and evaluation after granting ownership and usage rights to research outcomes and technological development

a) Budget estimates for travel expenses for inspection and evaluation teams shall be established according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference costs;

b) Budget estimates for payment for the evaluation board for scientific and technological tasks (in cases where an evaluation board is necessary) shall be applied at a maximum of 50% of the expense level of the acceptance evaluation advisory board for scientific and technological tasks specified in point a, Clause 1 of this Article.

6. Expenses for scientific conferences and seminars serving the management of scientific and technological programs (if applicable) shall be implemented according to the regulations on budget estimates for scientific conferences, seminars, forums, and scientific discussions serving research activities stipulated in Clause 4, Article 4 of this Circular.

7. For national scientific and technological programs that establish Program Steering Committees according to the Decision of the Ministry of Science and Technology: The expense levels for regular and extraordinary meetings of the Program Steering Committee shall apply the expense level of the selection advisory board or the board directly assigning the implementation of scientific and technological tasks as specified in point a, Clause 1 of this Article. The Program Steering Committee operates according to the regulations of the Ministry of Science and Technology. The expense levels for the activities of the Program Steering Committee shall comply with current regulations.

8. Other expenses directly related to the management activities of science and technology tasks shall be budgeted based on the anticipated workload and current legal regulations.

Chapter III

ESTABLISHING BUDGETS, MANAGING USE AND SETTLING STATE BUDGET FUNDS FOR IMPLEMENTING SCIENCE AND TECHNOLOGY TASKS

The establishment of state budget estimates, compliance with the state budget, and settlement of the state budget shall be carried out in accordance with the laws on the state budget, laws on science and technology, and current regulations. This Circular specifies certain specific contents as follows:

Article 7. Establishing Budgets for Funds to Implement Science and Technology Tasks and Activities Supporting State Management Work on Science and Technology

1. Regarding the budget estimate for funds to implement science and technology tasks

a) The budget estimate for science and technology tasks shall be prepared and explained according to the guidelines of the Ministry of Science and Technology and based on economic and technical norms issued by relevant ministries and agencies (if available), the budget preparation norms stipulated in this Circular, and current state policies and systems. In cases where there are no economic and technical norms, detailed explanations of the basis for preparing the budget estimate shall be provided.

b) The leading organization and the head of the task shall be responsible for preparing the budget estimate to submit to the competent authority for examination and approval of the science and technology task.

c) Annually, at the time of establishing the state budget estimate, organizations and units assigned to implement science and technology tasks shall base their budget estimates for funds on the approved tasks, consolidate them into the budget estimate for scientific and technological affairs expenses of ministries, sectors, and localities (according to the budget management hierarchy) to submit to the competent authority for approval in accordance with the regulations.

2. Regarding the budget estimate for activities supporting the management work of science and technology tasks

Annually, at the time of building the state budget expenditure estimate as prescribed, based on the management activity plan for science and technology tasks for the planned year and the expenditure norms stipulated in this Circular, ministries and central agencies shall prepare the budget estimate for activities supporting the management work of science and technology tasks and consolidate it into the budget estimate for scientific and technological affairs expenses of the ministry or central agency; the Department of Science and Technology or the unit assigned the state management task of science and technology at the locality level shall prepare the budget estimate for activities supporting the management work of science and technology tasks and consolidate it into the budget estimate for scientific and technological affairs expenses of the locality, to submit to the competent authority for approval in accordance with the laws on the state budget and science and technology.

Article 8. Allocation of Budget Estimates, Management and Use of Funds for Implementing Science and Technology Tasks

1. The authority approving science and technology tasks shall be responsible for organizing the review of the budget estimate for funds for science and technology tasks in accordance with the prescribed regulations.

2. Based on the budget estimate for scientific and technological affairs expenses assigned by the competent authority, ministries, sectors, and localities shall allocate the budget estimate to subordinate units under their management for implementing science and technology tasks in accordance with the laws on the state budget and laws on science and technology.

For science and technology tasks using state budget funds that mobilize other financial sources outside the budget to implement, the allocation of state budget funds to implement science and technology tasks shall be based on the ratio structure with other mobilized funds outside the budget according to the approved task and the annual budget balance capacity.

3. Units and organizations assigned funds to implement science and technology tasks shall be responsible for managing and using the allocated funds in accordance with the provisions of the law.

4. The transfer of funds for implementing science and technology tasks using state budget funds during the implementation period shall be carried out in accordance with the State Budget Law and guiding documents.

Article 9. Settlement of scientific and technological task expenses

The settlement of expenses for implementing scientific and technological tasks using state budget funds shall be carried out in accordance with the provisions of the State Budget Law, Accounting Law, Science and Technology Law, and other guiding documents.

Chapter IV

IMPLEMENTATION

Article 10. Implementation Organization

1. Based on the provisions of this Circular and current laws, the Ministry of Science and Technology is responsible for approving the list and budget for implementing national-level scientific and technological tasks; ministries, central agencies, People's Committees of provinces and centrally-administered cities are responsible for approving the list and budget for implementing scientific and technological tasks within their respective management scope in accordance with the law on science and technology.

2. The Ministry of Science and Technology, ministries, central agencies, People's Committees of provinces and centrally-administered cities, and organizations and individuals responsible for managing and using state budget funds to implement scientific and technological tasks must ensure compliance with the purpose, current standards, norms, and expenditure regulations, and are subject to inspection and supervision by competent authorities as prescribed by law.

3. For expenditures related to publishing research results (already published) and registering intellectual property rights protection for inventions and plant varieties (already granted certificates), these will be directly settled at the National Science and Technology Development Fund according to the provisions of Clause 2, Article 13 of the Charter and Operation Regulations of the National Science and Technology Development Fund issued together with Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government on the Charter and Operation Regulations of the National Science and Technology Development Fund and Decree No. 19/2021/ND-CP dated March 15, 2021 of the Government amending and supplementing certain articles of the Charter and Operation Regulations of the National Science and Technology Development Fund issued together with Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government.

Article 11. Transitional Provisions

1. For scientific and technological tasks that have been approved by authorized bodies before the effective date of this Circular, they shall continue to be implemented in accordance with the provisions at the time of task approval until the completion of the implementation period.

2. During the period when the Ministry of Science and Technology has not issued guidelines on job titles or groups of job titles for performing the contents of scientific and technological tasks using state budget funds, relevant agencies and units shall continue to apply the provisions on job titles for performing scientific and technological tasks as stipulated in Table 1 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding norms for building, allocating budgets, and settling expenses for scientific and technological tasks using state budget funds (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

Article 12. Effective Date

1. This Circular takes effect from February 26, 2023.

2. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

3. The following contents cease to be effective from the date this Circular takes effect:

a) Article 1; Article 2; Article 3; Article 4; Article 6; point b, Clause 1, Article 7 (regarding the direct payment for job titles performing scientific and technological tasks calculated based on converted working days); Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, Clause 8, and Clause 9, Article 7; Article 8; Article 9; Article 10; Article 11; Article 12; Article 13; Article 14; Article 15; Article 16 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN;

b) Clause 3, Article 14 of Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 of the Ministry of Science and Technology and the Ministry of Finance regarding the allocation of expenses for implementing scientific and technological tasks using state budget funds.

4. In the course of implementation, if there are difficulties or obstacles, agencies, organizations, and individuals are requested to report to the Ministry of Finance for timely resolution./.