Joint Circular No. 101/2004/TTLT/BTC-BKHCN amends and supplements certain points of Joint Circular No. 35/2002/TTLT/BTC-BKHCNMT dated April 18, 2002 guiding financial management for national key science and technology programs.

JOINT CIRCULAR

Amending and supplementing certain points of Joint Circular No.

35/2002/TTLT/BTC-BKHCNMTdated April 18, 2002 guiding

financial management for national key science and technology programsInstallation

To unify the financial management for national key science and technology programs, the Ministry of Finance and the Ministry of Science and Technology issue this circular to amend and supplement certain points of Joint Circular No. 35/2002/TTLT/BTC-BKHCNMT dated April 18, 2002 issued by the Ministry of Finance and the Ministry of Science, Technology and Environment (now the Ministry of Science and Technology) as follows:

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

1. Amend Point 2, Part I as follows:

“2. The funds for implementing the Programs shall be balanced into the annual budget for state scientific and technological affairs expenses.

The management, settlement, and final accounting of the Program funds shall be carried out in accordance with the State Budget Law, guiding documents of the Law, and the provisions of this Circular.”

2. Amend Point 2, Part II as follows:

“2. Preparation of the annual budget estimate:

Each year, based on the tasks of the Programs, the Ministry of Science and Technology prepares the next year's budget estimate for each Program and sends it to the Ministry of Finance for consolidation and submission to the Prime Minister and the National Assembly in accordance with the State Budget Law and its guiding documents.

Based on the approved state budget estimates for the Programs, the Ministry of Finance directly allocates the state budget to the Program Directors in accordance with the annual state budget allocation regulations.

Based on the allocated state budget, the Program Director develops a detailed distribution plan according to four categories of expenditures as stipulated in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law. This plan is sent to the Ministry of Finance for review in accordance with the regulations. After receiving the Ministry of Finance’s review comments, the Program Director issues a decision to notify the detailed funding according to expenditure categories to the Project Leaders (for projects without a leading unit), to the leading units implementing the projects (for projects with a leading unit), and to the Program Office (for common program activities). Copies are also sent to the Ministry of Finance, the Ministry of Science and Technology, and the State Treasury where the account is opened for coordination in implementation.”

3. Amend Point 3, Part II as follows:

 “3. Implementation of withdrawing state budget estimates, specifically:

3.1. For projects with a leading unit, the Program Director withdraws the budget estimate (in the form of advance payment) and transfers money into the deposit account at the State Treasury of the leading units implementing the projects. The State Treasury where the account is opened is responsible for monitoring spending, specifically:

Based on the contract signed between the Program Director and the project progress, the Program Director prepares a document to withdraw the state budget estimate (advance payment) and transfers money into the deposit account at the State Treasury of the leading units implementing the projects.

Advance payment settlement: Quarterly, the project implementation units report on the project implementation status, confirmed by the State Treasury where the deposit account is opened, to the Program Director for verification and confirmation, and to process the conversion from advance payment to settlement at the State Treasury where the Program Director has an account.

3.2. For projects without a leading unit, the Program Director withdraws funds from the Program's budget account to pay the Project Leaders according to the contracts signed between the Project Leaders and the Program Director. The State Treasury where the transaction takes place implements expenditure control according to current general regulations.

3.3. For common Program activities: The Program Director withdraws the budget estimate and is subject to expenditure control by the State Treasury according to current general regulations.

3.4. The State Treasury where the transaction account is opened:

Based on the Program Director's notification of funds to the units and project leaders, the State Treasury where the transaction takes place implements expenditure control according to Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance and specific provisions of this Circular; promptly confirms expenditures and makes payments to the project implementation units according to regulations.

3.5. Program funds are reflected under Chapter type item:

Chapter 017 "Ministry of Science and Technology".

Type 11 "Science and technology activities".

Item:

Item 01: "Basic research, application, and development of natural sciences", applicable to science and technology programs.

Item 02: "Basic research, application, and development of social sciences", applicable to social science programs.

Special programs implemented by defense, security agencies, and Party organs shall be carried out in accordance with financial management regulations for defense, security, and Party organs.”

4. Amend the content of Point 5, Part II as follows: “The examination and notification of final accounts for leading units implementing projects and Programs shall be carried out in accordance with Circular No. 21/2000/TT-BTC dated March 16, 2000 of the Ministry of Finance guiding the examination and notification of annual final accounts for administrative and public service units” to read: “The examination, audit, and notification of final accounts for leading units implementing projects and Programs shall be carried out in accordance with Circular No. 10/2004/TT-BTC dated February 19, 2004 of the Ministry of Finance guiding the examination, audit, and notification of annual final accounts for administrative agencies, public service units, and budgets at all levels.”

 4. Point 5, Part II, amends the content as follows: "The examination, approval, and notification of final accounts for the leading units implementing research topics, projects, and Programs shall be carried out in accordance with Circular No. 10/2004/TT-BTC dated February 19, 2004, of the Ministry of Finance guiding the examination, verification, and notification of annual final accounts for administrative agencies, public institutions, and budgets at all levels," instead of "The examination and notification of final accounts for the leading units implementing research topics, projects, and Programs shall be carried out in accordance with Circular No. 21/2000/TT-BTC dated March 16, 2000, of the Ministry of Finance guiding the examination and notification of annual final accounts for administrative agencies and public institutions."

Upon completion of the Program, the Steering Committee of the Program shall be responsible for compiling and preparing a final settlement report of the entire Program to be submitted to the Ministry of Science and Technology and the Ministry of Finance.

 5. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

Other provisions regarding financial management for national key science and technology programs shall be implemented in accordance with the joint Circular No. 35/2002/TTLT/BTC-BKHCNMT dated April 18, 2002, issued jointly by the Ministry of Finance and the Ministry of Science, Technology and Environment (now the Ministry of Science and Technology).

During implementation, if there are difficulties or obstacles, they should be reported to the Ministry of Finance and the Ministry of Science and Technology for appropriate amendments and supplements. /./