Joint Circular No. 101/2011/TTL-BTC-BKHCN guiding financial management for the Program on Supporting the Application and Transfer of Scientific and Technological Advances to Serve Rural and Mountainous Economic and Social Development from 2011 to 2015.

JOINT CIRCULAR

Guidelines for financial management of the Program on Supporting the Application and Transfer of Scientific and Technological Advances to Serve Rural and Mountainous Economic and Social Development for the 2011-2015 Period technology serving the development of rural and mountainous economic and social affairs from 2011 to 2015

_____________________________

 

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

Pursuant to Decision No. 1831/QĐ-TTg dated October 1, 2010 of the Prime Minister approving the Program on Supporting the Application and Transfer of Scientific and Technological Advances to Serve Rural and Mountainous Economic and Social Development for the 2011-2015 Period;

The Ministry of Finance and the Ministry of Science and Technology hereby issue guidelines for the financial management of the Program on Supporting the Application and Transfer of Scientific and Technological Advances to Serve Rural and Mountainous Economic and Social Development for the 2011-2015 Period as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

These Circulars apply to projects under the Program on Supporting the Application and Transfer of Scientific and Technological Advances to Serve Rural and Mountainous Economic and Social Development for the 2011-2015 Period (hereinafter referred to as the Program).

Article 2. Financial Resources for Implementing the Programme

1. The funds for implementing the Program shall be guaranteed from the following sources:

a) State budget funds for science and technology allocated in the annual state budget estimate, including:

- Expenditure from the state budget for science and technology affairs to implement central-managed projects; common activities of the Program at the central level;

- Expenditure from local budgets and additional expenditure from the state budget for local budgets to implement projects delegated by the central government to localities and common activities of the Program at the local level;

b) Counter-financing sources include:

- Contributions from agencies, units, and individuals benefiting from the projects.

- Funding raised from other lawful sources.

c) Funding integrated with other Programs and projects (if applicable).

2. The Ministry of Science and Technology and People's Committees of provinces and centrally-administered cities shall effectively manage and utilize state budget funds invested in implementing projects under this Program, ensuring integration and avoiding overlap with other Programs and projects.

Chapter II

SPECIFIC PROVISIONS

Article 3. Contents of State Budget Expenditures for the Program

1. Expenditure for implementing projects under the Program

a) Expenditures for implementing projects under central management:

- Supplementary survey costs for project development (if necessary).

- Sample analysis costs (if necessary).

- Costs for scientific conferences and field meetings on project content.

- Costs for hiring experts, technical staff, and labor for project implementation.

- Costs for materials, tools, and raw materials for project implementation (including materials for building shade houses, net houses, plastic houses, mushroom sheds, filtration tanks, wells, cold storage facilities, sprinkler systems, with support for construction not exceeding 30% of the total state budget support for the project).

- Costs for purchasing machinery and equipment directly related to and decisive for the technological transfer of the project.

- Training and technical training costs for technical staff and direct recipients of transferred technology from the project.

- Costs for inspecting and accepting models of the project.

- Travel expenses, office supplies, and final project reports.

- Costs for provincial and city-level project inspection and acceptance.

- Costs for information dissemination and promotion about project products and results.

- Project management operation costs, project leader remuneration, and other costs related to the project.

b) Expenditures for implementing projects under local management delegation:

Based on the approved project budget estimate, the central state budget for science and technology affairs will provide up to a maximum of 50% of the total project implementation costs and will be allocated for the following purposes:

- Supplementary survey costs for project development and sample analysis costs (if necessary).

- Costs for hiring experts and technical staff for project implementation.

- Training and technical training costs for technical staff receiving transferred technology from the project.

- Costs for main materials and raw materials for project implementation (including materials for building shade houses, net houses, plastic houses, mushroom sheds, filtration tanks, wells, cold storage facilities, sprinkler systems... decisive for technology, with support for construction not exceeding 30% of the total state budget support for the project).

- Costs for purchasing machinery and equipment directly related to and decisive for the technological transfer of the project.

2. Training and professional management activity costs; information dissemination activities:

- Training and enhancing management capabilities and organizing project implementation for local science and technology cadres, agricultural extension workers, industrial extension workers, forestry extension workers, fisheries extension workers, and staff from science-related agencies, and technical training for farmers directly involved in technology transfer.

- Developing and implementing topics introducing Program activities and disseminating scientific knowledge and technical training through mass media at the central and local levels; expanding news reporting and writing articles in newspapers and specialized journals.

- Publishing publications summarizing experiences, lessons learned from application, transfer, dissemination, and scaling up models and other issues of the Program.

- Building databases on technology and experts serving the dissemination of science and technology transfer to rural and mountainous areas.

3. Common Program Activity Costs:

- Costs for scientific conferences, seminars, mid-term reviews, and final summaries of the Program.

- Remuneration for members of the Steering Committee and the Director of the Program Office.

- Salary and wage costs for Program Office staff.

- Travel costs.

- Costs for purchasing office equipment.

- Office supply costs.

- Costs for national-level review, inspection, evaluation, and acceptance of Program tasks.

- Survey and investigation costs (if necessary) in localities to serve the development and approval of important projects with significant impact on local economic and social development according to the requirements of competent management authorities.

- Other expenses directly related to the common activities of the Program.

4. The expenditure regime for projects under the Program shall be governed by the current regimes issued by competent authorities (as attached).

Article 4. Monthly remuneration for members of the Steering Committee and the Director of the Program's Office

- Chairman of the Steering Committee: VND 500,000/person/month.

- Deputy Chairman of the Steering Committee: VND 400,000/person/month.

- Members of the Steering Committee: VND 400,000/person/month.

- Director of the Office: VND 400,000/person/month.

Article 5. Budget Estimation for the Program

Annually, based on the Program's activity plan and the list of projects under the Program approved by competent authorities, the budget estimation for the Program shall be carried out as follows:

1. State budget for scientific and technological affairs at the central level:

- For projects managed centrally, expenses for training, professional development, information dissemination activities, and other common activities of the Program: The Ministry of Science and Technology will prepare the budget estimate and consolidate it into the Ministry's annual state budget estimate, submitting it to the Ministry of Finance at the same time as the annual central state budget estimate according to the provisions of the State Budget Law.

- For projects delegated to local management: The Ministry of Science and Technology will prepare budget support estimates for each locality and consolidate them, submitting them to the Ministry of Finance at the same time as the annual central state budget estimate according to the provisions of the State Budget Law.

2. State budget for scientific and technological affairs at the local level: Units responsible for projects will prepare budget estimates to implement projects managed locally according to the provisions of the State Budget Law.

3. Counterpart funding for implementing the Program:

The budget estimate for counterpart funding to implement the Program shall be prepared by the project's leading agency when submitting the project for approval by competent authorities. Competent authorities approving the project will review and consolidate this with the budget estimate from the state budget for implementing the Program according to the分级管理项目的分级管理权限。

Article 6. Allocation and Distribution of Budget Estimates

1. Regarding the allocation of budget estimates:

- Central state budget estimates for implementing projects and other Program activities:

+ Budget estimates for projects managed centrally, expenses for training, professional development management, information dissemination activities, and common Program activities: Allocate to the Ministry of Science and Technology.

+ Budget estimates for projects delegated to local management: Allocate to localities in the form of targeted support.

- Local state budget estimates for implementing Program projects: Implemented according to the provisions of the State Budget Law.

- During the implementation period of the project approved by the competent authority, any allocated budget funds for implementing the project, including remaining budget balances and provisional advances at the State Treasury where the Program Office conducts transactions and the State Treasury where the project's leading unit conducts transactions, if not fully utilized in the year, may be carried over to the next year for continued implementation according to current laws.

2. The distribution of budget estimates to units: Implemented according to the provisions of the State Budget Law.

Article 7. Allocation and Control of Expenditure

1. For centrally managed projects:

a) Opening accounts, receiving funds, and controlling expenditure:

- The Program Office opens budget accounts at the State Treasury to pay for the Program's common activities, training and professional management capacity building expenses, information dissemination and publicity costs, and payments to the main implementing units of the project. The Program Office is responsible for overseeing the legality, compliance, documentation, and vouchers of the main implementing unit's expenditures (down to each voucher).

- Main implementing units of the project open deposit accounts at the State Treasury where transactions take place to receive project implementation funds. The main implementing units bear responsibility for their own expenditure decisions and are subject to the Program Office's inspection and oversight regarding the use and settlement of project implementation funds.

- The State Treasury where the Program Office conducts transactions implements payment control (down to each project) based on the allocated budget estimates, documents, and vouchers as stipulated in Points b and c, Clause 1, Article 7 of this Circular.

b) Advance payments:

- When temporarily advancing funds, the Program Office withdraws the budget to temporarily advance 100% of the first phase funds for project implementation units based on not exceeding the annual budget allocation and the agreed funding disbursement schedule between the Ministry of Science and Technology and the main implementing units of the project, but not more than 70% of the total science and technology state budget support funds.

- Before temporarily advancing subsequent phases of funds, the Program Office organizes or authorizes provincial Science and Technology Departments to inspect and evaluate the progress, volume of work completed, and fund usage situation of the project. The Program Office only proceeds with subsequent temporary advances for projects that have utilized at least 50% of the previously advanced funds and have not violated current national regulations related to project implementation organization. The documents for subsequent temporary advances submitted to the State Treasury include:

+ Inspection report on progress and evaluation of the volume of completed work.

+ Confirmation of funds used.

+ National budget withdrawal form (temporary advance).

c) Settling advance payments:

When settling temporary advances, the Program Office submits the temporary advance settlement documents to the State Treasury where transactions take place, including:

- Confirmation from the Program Office on the amounts expended corresponding to the completed work volume.

- The Program Office's request for temporary advance settlement.

- Copies of vouchers generated during project implementation, consistent with the completed work volume and confirmed by the main implementing agency or technology transfer unit.

2. For projects managed by local authorities:

Based on the central government's budget expenditure plan allocated to localities, the Ministry of Finance provides targeted support to localities.

The provision of funds from the central government budget and local government budget to the main implementing units of the project shall be carried out in accordance with the Circular of the Ministry of Finance on the organization of annual state budget execution.

Article 8. Accounting and settlement of Program funds

1. For funds allocated to implement projects under central management, training and professional management capacity building, information dissemination activities, and common Program activities:

Annually, based on the amount of funds allocated for the year and the workload completed during the year, the agencies responsible for implementing the projects shall report the settlement of funds to the Program Office. Based on the provisional payment data from the projects with the State Treasury, the Program Office shall be responsible for summarizing and settling the funds for centrally managed projects, training and professional management capacity building, information dissemination activities, and common Program activities, and reporting to the Ministry of Science and Technology and the Ministry of Finance as prescribed.

Annually, the Ministry of Science and Technology shall be responsible for reviewing and approving the Program Office's fund settlement; consolidating it into the Ministry of Science and Technology's settlement submitted to the Ministry of Finance as prescribed.

The forms for reporting the settlement of funds shall be carried out according to current regulations.

2. For funds allocated to implement projects under local management: Accounted for in the chapter of the local agency primarily responsible for implementing the project and corresponding accounts. The agency primarily responsible for implementing the project shall be responsible for settling the project funds with the competent authority in accordance with the provisions of the State Budget Law.

Article 9. Counterpart Funds for Implementing the Program

The competent state agency, when approving the project, shall specify the level of counterpart funds for the project based on actual circumstances to ensure the financial structure of the Program. The level of counterpart funds for the Program is stipulated in Clause 1, Article 2 of Decision No. 1831/QĐ-TTg dated October 1, 2010 of the Prime Minister on approving the "Program to support the application and transfer of scientific and technological progress serving economic and social development in rural and mountainous areas" for the period 2011-2015.

Organizations and individuals participating in implementing the project shall proactively mobilize resources outside the budget to ensure the project funding.

The content of expenditures, the establishment, allocation of budgets, accounting, and settlement of counterpart funds for implementing the Program shall be carried out according to current regulations applicable to each type of counterpart funding source.

Article 10. Financial Inspection Work of the Program

Annually, the Ministry of Science and Technology shall take the lead or delegate to the provincial and municipal science and technology departments (for centrally managed projects) or the provincial and municipal science and technology departments shall take the lead (for locally managed projects) to coordinate with relevant agencies and units to regularly or突击检查项目执行情况。对于未按计划实施、资金使用目的或制度不符的项目，将暂停项目并追回违规使用的资金上缴国家财政，并同时通知交易所在地的国库以便共同配合执行资金上缴国家财政的工作。

Article 11. Property Management Work of the Program

Assets invested with state budget funds allocated to the Program are state assets. Units entrusted by the state to purchase, manage, and use assets shall comply with current regulations on purchasing, managing, and using state assets.

- The Ministry of Finance shall decide on the disposal plan based on the proposal of the Ministry of Science and Technology for assets purchased or acquired with central government budget funds in accordance with current laws.

- Provincial People's Committees shall decide on the disposal plan based on the proposals of the provincial finance departments and science and technology departments for assets purchased or acquired with local government budget funds (including central government budget funds delegated to localities) in accordance with current laws.

Article 12. Implementation Organization

This Circular takes effect from August 24, 2011.

During implementation, if there are difficulties or obstacles, please reflect them to the Ministry of Finance and the Ministry of Science and Technology for research and appropriate amendments and supplements./.