Circular No. 11/2015/TT-BTC guiding the financial mechanism for the activities of consultation, criticism, and social appraisal of the Vietnam Association for Science and Technology Associations.

CIRCULAR

Hguiding the financial mechanism for advisory, critical review, and social appraisal activities of the Vietnam Association for Science and Technology Societies

social appraisal of the Vietnam Association of Science and Technology Societies

______________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 14/2014/QĐ-TTg dated February 14, 2014 of the Prime Minister on advisory, critical review, and social appraisal activities of the Vietnam Association for Science and Technology Societies;

After receiving the agreement of the Vietnam Association for Science and Technology Societies in Document No. 1103/LHHVN-KHTC dated December 23, 2014;

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

The Minister of Finance guides the financial mechanism for advisory, critical review, and social appraisal activities of the Vietnam Association for Science and Technology Societies.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

This Circular guides the preparation of budgets and financial management mechanisms for advisory, critical review, and social appraisal activities of the system of Vietnam Association for Science and Technology Societies, including: the Central Vietnam Association for Science and Technology Societies (hereinafter referred to as the Vietnam Association) and the national specialized science and technology associations of the Vietnam Association (hereinafter referred to as the national specialized associations), the Vietnam Association for Science and Technology Societies at provincial levels directly under the central government (hereinafter referred to as the local associations), and related organizations and individuals.

Article 2. Interpretation of Terms

1. Advisory, critical review, and social appraisal tasks are organized in the forms of roundtable discussions, seminars, research topics, and projects:

a) Roundtable discussion on advisory, critical review, and social appraisal is a form of meeting with experts to exchange views on one or more issues at the request of Party and State agencies or decided by the leadership of the Vietnam Association, local associations.

b) Seminar on advisory, critical review, and social appraisal is a broad meeting to exchange opinions aimed at producing a comprehensive report on the results of one or more issues.

c) Research topic on advisory, critical review, and social appraisal is a form of organizing research on issues to provide conclusions and recommendations for advisory, critical review, and social appraisal purposes. A research topic on advisory, critical review, and social appraisal shall not exceed 12 months in duration. In case of necessity, the competent authority approving the topic may decide to extend the implementation period, but not exceeding six months from the end date specified in the signed contract.

d) Project on advisory, critical review, and social appraisal is a task involving multiple research topics on advisory, critical review, and social appraisal aimed at studying large-scale, multi-sectoral, and multi-disciplinary issues. A project on advisory, critical review, and social appraisal shall not exceed 24 months in duration. In case of necessity, the competent authority approving the project may decide to prolong the implementation period, but not exceeding twelve months from the end date specified in the signed contract.

2. The outcome report of the task is the output result of advisory, critical review, and social appraisal tasks organized in the forms of seminars, research topics, and projects.

3. The leading organization is an organization with legal personality assigned to lead the implementation of advisory, critical review, and social appraisal tasks: the Vietnam Association, local associations, national specialized associations, and scientific and technological organizations.

Article 3. Financial Principles

- The activities of social consultancy, criticism, and appraisal conducted by the Vietnam Association for Science and Technology are social activities characterized by independence and objectivity, not aimed at profit-making purposes. The approval of consultancy, criticism, and appraisal tasks must be linked to the approval of budget estimates and the anticipated sources of funding for implementation.

- Tasks of social consultancy, criticism, and appraisal that utilize state budget funds must be established and implemented in accordance with current economic and technical norms, expenditure systems, and the budget's balancing capacity.

Article 4. Sources of Funding for Social Consultancy, Criticism, and Appraisal Activities

1. Expenditure on scientific and technological public services allocated in the annual state budget estimate of the Vietnam Federation and local federations according to the budget classification.

2. Annual state budget expenditure on scientific and technological public services to implement consultancy, criticism, and appraisal tasks concerning important policy proposals, major projects, and significant national works; large programs, strategies, plans for the development of science and technology, education and training, and policies for building and developing intellectual human resources within the authority to decide and approve of the National Assembly and Government.

3. Funding for implementing consultancy, criticism, and appraisal tasks provided by organizations and individuals based on contracts in accordance with the law.

4. Other legitimate sources of funding.

Chapter II

CONTENT AND EXPENSE LEVELS FOR SOCIAL CONSULTANCY, CRITICISM, AND APPRAISAL ACTIVITIES

Article 5. Expenses for Managing Research Topics and Projects of Social Consultancy, Criticism, and Appraisal

1. Expenses for determining consultancy, criticism, and appraisal tasks; selecting and directly assigning research topics and projects to organizations and individuals; reviewing the content and finance of research topics and projects. The expenses include: labor costs for experts reviewing, criticizing, and evaluating project proposals; meeting expenses for advisory boards; travel and accommodation expenses for invited experts participating in consultancy work, and other related expenses.

2. Expenses for mid-term inspection and evaluation (if applicable), final acceptance evaluation of research topics and projects. The expenses include: testing and evaluation costs for research results; labor costs for experts reviewing, criticizing, and evaluating project results; meeting expenses for inspection teams, expert review groups, mid-term evaluation boards, and final acceptance advisory boards; travel and accommodation expenses for distant experts invited to participate in mid-term evaluations and final acceptance evaluations.

Other expenses directly related to serving management activities of competent authorities regarding consultancy, criticism, and appraisal research topics and projects.

4. Specific expense levels shall be applied in accordance with the guidelines issued by the Ministry of Finance and Ministry of Science and Technology on standards for establishing, allocating budgets, managing, and using funds for scientific and technological tasks utilizing state budget funds, and any amendments or supplements thereto.

Article 6. Content and level of expenditure for budgeting advisory, review, and social appraisal tasks

1. Content of expenditure:

a) Expenditure on labor costs of those directly participating in implementing research topics and projects, including:

- Labor costs of scientific staff and technical personnel directly involved in implementing research topics and projects such as theoretical research, technological process research, scientific and technological solutions; theoretical research on arguments in social sciences and humanities; conducting, monitoring experiments, sample analysis; social surveys, designing survey questionnaires, sociological surveys; processing and analyzing survey data, sociological survey data; writing computer programs; building maps, diagrams; final scientific reports summarizing research topics and projects.

- Other labor costs serving the implementation of research topics and projects.

b) Expenditure on purchasing materials, raw materials, documents, reference materials, technical documents, technological secrets, specialized literature, publications, tools, and labor protection equipment for scientific research and technology implementation.

c) Expenditure on repair and purchase of fixed assets:

- Purchase costs of essential assets directly serving advisory, review, and social appraisal activities when implementing research topics and projects.

- Rental costs of assets directly participating in implementing research topics and projects.

- Depreciation costs of fixed assets (if applicable) during the period of direct participation in implementing research topics and projects according to the prescribed depreciation rate.

- Repair costs for equipment and facilities directly serving research activities of research topics and projects.

d) Expenditures related to: domestic travel expenses; incoming delegations; general conferences and seminars of research topics and projects; office supplies, printing; translation of documents from foreign languages; overall management of the leading unit (including indirect labor costs serving the implementation of research topics and projects, electricity and water bills, postal and telephone office fees; usage fees for working means of the leading agency, etc.); acceptance at the basic level (internal acceptance, including the content of expenditures for experts analyzing, evaluating, and testing results and products before acceptance evaluation); other expenditures directly related to research topics and projects.

2. The specific levels of expenditure for each content of advisory, review, and social appraisal activities shall be implemented according to the following provisions:

Unit: 1,000 VND

3. Other expenditure contents not specified in this Circular shall be implemented in accordance with current state regulations.

Article 7. Expenditure for managing advisory, critical review, and social appraisal activities of the Vietnam Confederation of Scientific and Technological Associations

- Vehicle rental expenses related to professional work associated with advisory, critical review, and social appraisal activities.

- Expenses for inspecting and evaluating advisory, critical review, and social appraisal activities.

- Travel expenses for experts supporting localities, scientific seminars, conferences; compiling and printing specialized books, results of advisory, critical review, and social appraisal activities.

- Communication and office supplies expenses.

- Expenses for information dissemination and promotion of outcomes and products from advisory, critical review, and social appraisal activities.

- Other expenses related to advisory, critical review, and social appraisal activities.

Chapter III

ESTABLISHING BUDGET PROJECTIONS, ALLOCATING AND SETTLING ACCOUNTS

Article 8. General Provisions on State Budget Management

1. The State allocates the budget for science and technology public services within the state budget to implement advisory, critical review, and social appraisal tasks of the Vietnam Confederation of Scientific and Technological Associations and local confederations according to the budget hierarchy.

2. Funds for managing advisory, critical review, and social appraisal activities and related tasks of the Vietnam Confederation of Scientific and Technological Associations and national sector associations are allocated in the state budget expenditure plan of the Vietnam Confederation of Scientific and Technological Associations. Funds for implementing advisory, critical review, and social appraisal tasks of local confederations are allocated in the state budget expenditure plan assigned to local confederations.

In cases where the Vietnam Confederation of Scientific and Technological Associations signs contracts with local confederations to perform tasks, the Vietnam Confederation of Scientific and Technological Associations is responsible for allocating funds from its state budget expenditure plan and other legitimate sources to transfer to local confederations for implementation.

3. The Vietnam Confederation of Scientific and Technological Associations and local confederations are responsible for managing and guiding organizations and individuals to use funds for their intended purposes, in accordance with regulations, effectively, and ensuring that the settlement of allocated funds complies with current regulations.

Article 9. Preparation, Allocation, and Assignment of State Budget Estimates

The preparation, allocation, and assignment of state budget estimates from science and technology public service funds and other funds originating from the state budget shall be carried out in accordance with the State Budget Law and current guiding documents.

This Circular provides detailed guidance on the following points:

1. Annually, based on approved advisory, critical review, and social appraisal tasks, the Vietnam Confederation of Scientific and Technological Associations and local confederations prepare detailed budget expenditure plans according to each task and funding source as stipulated in Article 4 of this Circular, and submit them to the Ministry of Finance and local finance departments as prescribed.

2. The Vietnam Confederation of Scientific and Technological Associations prepares budget expenditure plans for managing advisory, critical review, and social appraisal activities and emergency funds for urgent but undetermined specific tasks to be included in the annual state budget expenditure plan of the Vietnam Confederation of Scientific and Technological Associations.

3. Based on the approved budget expenditure plan for implementing advisory, critical review, and social appraisal activities, the Ministry of Finance notifies the state budget estimate to the Vietnam Confederation of Scientific and Technological Associations, and local finance departments notify the estimate to local confederations for implementation.

Article 10. Disbursement of funds for implementing advisory, review, and social appraisal tasks

1. Opening accounts and receiving funds:

- Funds for tasks directly implemented by the Vietnam Union of Science and Technology Associations and local unions, and management funds for advisory, review, and social appraisal activities are allocated through the budget account of the unit.

- Funds for tasks implemented by national sector associations, scientific and technological organizations, and tasks assigned by local unions to the Vietnam Union of Science and Technology Associations are allocated through deposit accounts at State Treasury offices where transactions take place.

2. Control of expenditures for advisory, review, and social appraisal tasks:

- Advance payment of funds: based on signed work contracts, the Vietnam Union of Science and Technology Associations and local unions withdraw budget estimates to make advance payments, providing up to a maximum of 70% of the annual task budget estimate to the leading organization.

- Settlement of advance payments and actual expenditures: after completing the planned workload for the year, the leading organization submits a settlement statement and original vouchers for verification. The Vietnam Union of Science and Technology Associations and local unions confirm the completed workload and verify the proposed settlement amount; they then submit the advance payment settlement and actual expenditure settlement documents to the State Treasury office where transactions take place. The settlement documents include: payment request form, settlement statement, confirmation of completed workload.

3. Control of expenditures for management funds for advisory, review, and social appraisal tasks: this is carried out according to current regulations applicable to third-level budget units.

Article 11. End-of-year budget processing and annual state budget settlement

1. For ongoing research topics and projects:

Remaining budget balances and advance payments of ongoing research topics and projects can be transferred to the next year's budget for continued spending under the prescribed regime (no approval required from the competent authority).

Expenditures already disbursed and settled according to the State Budget Law and guiding documents.

2. For completed research topics and projects:

The Vietnam Union of Science and Technology Associations and local unions are responsible for reviewing and settling the expenditures of completed research topics and projects, and compiling them into annual settlement reports sent to the financial authorities for assessment according to regulations.

Expenditure documents and vouchers of research topics and projects are established, managed, and stored by the leading organizations in accordance with regulations.

3. For management funds for advisory, review, and social appraisal activities: this is carried out according to the State Budget Law and guiding documents.

Expenditure documents and vouchers are established, managed, and stored by the Vietnam Union of Science and Technology Associations and local unions in accordance with regulations.

Chapter IV

IMPLEMENTING PROVISIONS

Article 12. Effective Date

This Circular takes effect from March 20, 2015. This Circular replaces Circular No. 27/2003/TT-BTC dated April 1, 2003, issued by the Ministry of Finance, regarding guidance on the financial mechanism for advisory, review, and social appraisal activities of the Vietnam Union of Science and Technology Associations.

Advisory and review tasks using state budget funds that have been approved by the competent authority before the effective date of this Circular shall be implemented according to the regulations in force at the time of approval.

Article 13. Implementation Organization

During implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for study and appropriate amendments and supplements./.