Joint Circular No. 105/2013/TTLT-BTC-BGDĐT guiding the financial management regime for the 46th International Chemistry Olympiad in 2014 in Vietnam.

JOINT CIRCULAR

Guidelines on financial management for the 46th International Chemistry Olympiad

to be held in Vietnam in 2014

 ___________________

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

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

Pursuant to Decision No. 211/QĐ-TTg dated January 23, 2013 of the Prime Minister approving the project to organize the 46th International Chemistry Olympiad in Vietnam in 2014;

In accordance with the Regulations of the International Chemistry Olympiad;

The Minister of Finance and the Minister of Education and Training issue this Joint Circular guiding the financial management regime for the 46th International Chemistry Olympiad in Vietnam in 2014 as follows:

Article 1. General Provisions

1. The subjects implementing this Circular are ministries, sectors, agencies, units, organizations, and individuals assigned the tasks of organizing and using funds to organize the 46th International Chemistry Olympiad in Vietnam in 2014 (hereinafter referred to as IChO 2014).

2. The sources of funding for organizing IChO 2014 include: State budget allocation; Fees collected from delegations, observers, and tourists participating in IChO 2014 according to the current regulations of IChO; Contributions, support, and sponsorships from organizations, businesses, and individuals both within and outside the country.

3. The use and management of funds and assets serving IChO 2014 shall be carried out in accordance with the provisions of the Law on State Budget, current financial and asset management guidelines, and the provisions of this Circular.

Article 2. Contents and expenditure levels of IChO 2014

1. Expenditure for the working delegation going to take over the organization of IChO 2014: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating the travel expense regime for state officials traveling abroad for short-term assignments funded by the State Budget.

2. Expenditure for welcoming international delegations and guests attending IChO 2014 and members of the International Chemistry Olympiad Committee at the Committee's meeting in Hanoi at the beginning of 2014:

a) Welcoming expenses for international delegations and guests: Implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the expense regime for receiving foreign guests coming to work in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests; specifically as follows:

- For international guests, heads of delegations, deputy heads of delegations, and observers: Apply a maximum daily allowance of not more than 2,800,000 VND/person/day for the head of delegation; not more than 2,100,000 VND/person/day for deputy heads of delegations and observers (who have paid the fee) during the period of IChO 2014.

- For contestants participating in the competition: Apply a maximum daily allowance of not more than 900,000 VND/person/day during the competition period.

- Organizing three banquets (one opening banquet, one banquet after the exam, and one closing banquet): Apply a maximum expenditure of not more than 1,200,000 VND/person for three banquets.

The above payment items are calculated based on the actual number of people and days of accommodation and meals during the period of IChO 2014, not exceeding the total scale and duration of IChO 2014 approved by the Prime Minister in Clause 3 and Clause 4 of Article 1 of Decision No. 211/QĐ-TTg dated January 23, 2013 of the Prime Minister.

b) Expenditure for organizing the Conference of the International Chemistry Olympiad Committee at the Committee's meeting in Hanoi at the beginning of 2014: Implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the expense regime for receiving foreign guests coming to work in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

3. Expenditure for organizing meals and accommodations for Vietnamese staff working directly with foreigners at the same location (as required by the Organizing Committee) during the official period of IChO 2014:

a) For Vietnamese staff participating in direct work with foreigners at the same location as required by confidentiality and the special nature of the International Olympiad: Implement expenditures based on actual occurrences, with a maximum daily expenditure of not more than 2,100,000 VND/person/day; the maximum number of days eligible for reimbursement is not more than 10 days.

b) For staff, secretaries, supervisors, due to job requirements arranged by the Organizing Committee to stay and eat together with the place where students participate in the competition during the organization of the competition: Implement expenditures based on actual occurrences, with a maximum daily expenditure of not more than 900,000 VND/person/day; the maximum number of days eligible for reimbursement is not more than 10 days.

4. Expenditure for organizing meetings, conferences, seminars of the Steering Committee, Organizing Committee, and sub-committees; meetings and work sessions of the International Council, translating questions, discussing points with delegations during the period of IChO 2014: Implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating the travel expense regime and the expense regime for organizing conferences for state agencies and public service units.

5. Expenditure for organizing training courses for the professional staff team (including examination question setters, exam graders, invigilators, technical staff, secretaries, supervisors) ensuring standards and qualifications as prescribed by the IChO Regulations: Implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation, management, and use of state budget funds for cadre training and development.

6. Expenditure for training supervisors and volunteers serving delegations participating in IChO 2014: 100,000 VND/person/day. Payment shall be made based on the actual number of working days during the official period of IChO 2014 and not exceeding 10 days.

7. Expenditure for organizing the drafting of examination questions, invigilation, and grading:

a) Expenditure for organizing the drafting of examination questions (including preparatory questions, official questions, and backup questions):

- Expenditure for rewarding authors of proposed questions that meet the requirements of the Professional Board, with a maximum reward of not more than 3,000,000 VND/per theoretical question and a maximum reward of not more than 10,000,000 VND/per practical question;

- Expenditure on preparing examination questions: For examination questions approved by competent authorities for use as standard questions to be published on the website of the 2014 IChO, the maximum expenditure shall not exceed VND 10,000,000 per theoretical question and VND 15,000,000 per practical question. For examination questions approved by competent authorities to be presented before the International Board, the maximum expenditure shall not exceed VND 60,000,000 per theoretical question and VND 90,000,000 per practical question;

- Expenditure on reviewing examination questions: For preparation questions, the maximum expenditure shall not exceed VND 1,000,000 per theoretical question and VND 1,500,000 per practical question; for examination questions approved by competent authorities to be presented before the International Board, the maximum expenditure shall not exceed VND 6,000,000 per theoretical question and VND 9,000,000 per practical question.

Based on international practices for organizing the IChO, the volume of work, time, and number of staff selected to participate in compiling examination questions, the Minister of Education and Training decides specific expenditure levels that do not exceed the above-mentioned limits, ensuring efficiency and economy.

b) In cases where it is necessary to hire foreign experts to participate in the examination question-setting process: The Minister of Education and Training, within their authority, decides on the expenditure items (food, accommodation, remuneration, air tickets) according to the agreed contract with foreign experts, ensuring economy, efficiency, and compliance with prescribed regulations.

c) Expenditure for examination supervision and marking:

- Allowance for marking staff: 2,500,000 VND per person per round of examination. The examination consists of two rounds: the theoretical round and the practical round.

- Subsidies for staff directly involved in copying and packaging examination papers: Implemented at a maximum quota of VND 18,000,000 for the entire examination period;

- Allowance for examination supervisors: 200,000 VND per person per day.

- Expenditure for providing refreshments to staff directly involved in discussing examination questions and marking during the 2014 IChO: VND 100,000 per person per day;

- Expenditure for providing refreshments to students during the examination period: VND 30,000 per person per day;

- Subsidies for staff assigned by the Organizing Committee to work directly with team leaders and deputy leaders during discussion sessions on marking results: VND 500,000 per person per session;

- Allowance for computer experts assigned by the Organizing Committee to serve the International Board and secretaries serving the specialized committee during their working hours at the International Board: 300,000 VND per person per day.

The above payment levels apply to individuals named in the list approved by the Head of the Examination Organizing Committee and for actual working days during the official 2014 IChO period, up to a maximum of 10 days. If one person performs multiple tasks in one day, they will only receive the highest rate of remuneration.

d) Travel expenses for staff from other localities who are listed in the invitation list issued by the Organizing Committee to perform duties at the 2014 IChO venue are reimbursed according to current regulations on travel allowances.

8. Expenditure for organizing cultural exchange activities, artistic performances, and sightseeing tours for participating delegations: Implemented on the principle of economy, in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, regarding the regulations on expenditures for receiving foreign guests for work visits in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenditures. The State budget supports funding for one cultural and artistic exchange activity and one-day sightseeing tours.

9. For expenditures related to renting transportation, airport waiting rooms, accommodation for students and staff; renting venues for meetings, conferences, examinations, opening and closing ceremonies; renting technical and information technology services for the operation of the 2014 IChO (in cases where the facilities of units tasked with organizing the 2014 IChO do not have or do not meet the standards stipulated in the IChO Regulations); expenditures for organizing fundraising, information dissemination, security, and health care activities during the 2014 IChO period; expenditures for supporting improvements and repairs to prepare facilities for theoretical and practical examination activities of the 2014 IChO; expenditures for purchasing supplies, office materials, and experimental equipment to serve the construction of theoretical and practical examination questions in accordance with the requirements of the 2014 IChO: Implemented in accordance with the Government Procurement Law 2005 and guiding documents; paid according to contracts and actual occurrences within the budget approved by the Head of the 2014 IChO Organizing Committee.

To suit the special requirements of the 2014 IChO, the purchase or rental of experimental equipment and tools for examination question-setting, sample testing, ordering production of student examination equipment, renting examination venues, examination question-setting, and marking are decided by the Head of the 2014 IChO Organizing Committee in accordance with tender designation regulations and current guiding documents of the State, ensuring effectiveness and bearing full responsibility for their decisions; while also ensuring complete invoices and certificates in accordance with legal provisions.

10. Expenditure for prizes awarded to students who win awards:

a) The level of award expenditure for Vietnamese students who win awards (including both material rewards and cash prizes) is implemented in accordance with Decision No. 158/2002/QĐ-TTg dated November 15, 2002, issued by the Prime Minister, regarding reward systems for students and university students who win awards in student and university student excellence competitions, national and international Olympics, national and international vocational skills competitions;

b) No cash awards are given to foreign students who win awards. The Minister of Education and Training decides on material rewards for foreign students who win awards based on the principles of economy and commemoration. The purchase of material rewards is carried out in accordance with the Government Procurement Law 2005 and guiding documents.

Article 3. Establishment, allocation, and settlement of budget expenses

1. Budget preparation and allocation

a) Based on the IChO 2014 Project approved by the Prime Minister, the IChO 2014 organization plan established by the Ministry of Education and Training, the current financial regulations, and the financial management regime stipulated in this Circular, the agencies and units assigned tasks to participate in organizing IChO 2014 shall prepare the budget for organizing IChO 2014 according to the responsibilities allocated by the Prime Minister in Decision No. 211/QD-TTg (which must detail each task and according to sources of funds: State budget support and revenue) to be submitted to the Ministry of Finance and the Ministry of Education and Training.

b) On the basis of the budgets prepared by the units, the Ministry of Education and Training will consolidate and submit to the Ministry of Finance for examination of the budget for organizing IChO 2014 to be submitted to the Prime Minister for approval in accordance with the provisions of the State Budget Law and other relevant laws. The time for preparing the budget for organizing IChO 2014 shall be carried out concurrently with the preparation of the State budget for 2014.

c) Based on the approved budget, the Ministry of Finance will notify the budget for organizing IChO 2014 to the agencies and units assigned tasks to participate in organizing IChO 2014 to implement.

2. Management, utilization, and settlement of the budget

a) Units assigned tasks to organize IChO 2014 according to Decision No. 211/QD-TTg shall be responsible for managing and using the budget allocated in 2014 for their unit to settle payments according to the content and volume of work completed in accordance with the expenditure standards stipulated in this Circular and other current regulations; record the allocated budget under corresponding items and sub-items of the State Budget Schedule.

b) Upon completion of IChO 2014, within no more than three months, units assigned tasks to organize IChO 2014 shall be responsible for settling the budget and compiling the settlement report to be sent to the Ministry of Education and Training, the Ministry of Finance, and the competent ministries and agencies for consolidation and settlement of the budget with the Ministry of Finance in accordance with current regulations. The Ministry of Education and Training shall take the lead in consolidating and reporting the overall budget settlement for organizing IChO 2014 to the Ministry of Finance.

Article 4. Management and use of equipment after the conclusion of IChO 2014

1. Upon completion of IChO 2014, within no more than one month, units assigned tasks to organize and purchase equipment, tools, and chemicals for IChO 2014 shall be responsible for compiling a list of purchased equipment and usage status to be submitted to the National Steering Committee for IChO 2014 for consideration and decision on the management and use of the equipment.

2. Based on the reports from the units, the National Steering Committee for IChO 2014 shall seek written approval from the Ministry of Finance regarding the handling of IChO 2014 equipment (liquidation or transfer to other units) and issue decisions allocating equipment to units in accordance with current state asset management guidelines.

3. Units assigned to manage and use IChO 2014 equipment shall comply with current regulations on the declaration and supplementary registration of assets for management and use of state assets.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from September 23, 2013.

2. During implementation, if the legal documents cited for application in this Joint Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the new documents; in case of difficulties or obstacles, units are advised to promptly reflect them to the Ministry of Finance and the Ministry of Education and Training for study and resolution./.