Joint Circular No. 191/2013/TTLT-BTC-BNNPTNT guiding the financial management regime for funds of the Science and Technology Program serving the construction of new rural areas

JOINT CIRCULAR

Hguiding financial management regime for scientific and technological funds specialized agency under the People's Committee of the province/city.search program

serving new rural development

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Pursuant to DecreeNo. 60/2003/ND-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to DecreeNo. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 01/2008/ND-CP dated January 3, 2008 of the Government stipulating functions, tasks, andonGeneral Department of Political Affairs; organization organizational structure of the Ministry of Agriculture and Rural Development; Decree No. 75/2009/ND-CP dated September 10, 2009 of the Government amending Article 3 of Decree No. 01/2008/ND-CP dated January 3ng, 2008 of the Government;June 2024;Implementing Decision No. 27/QD-TTg dated January 5, 2012 of the Prime Minister approving the Scientific and Technological Program serving new rural development for the period 2011-2015;

The Ministers of Finance and Agriculture and Rural Development issue this Circular guiding the financial management regimengfor the Scientific and Technological Program

serving new rural development for the period 2011-2015FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSThis Circular guides the implementation of the financial management regime for the funds of the Scientific and Technological Program serving new rural development for the period 2011-2015 (hereinafter referred to as the Program). . The Department of Environmental Health Inspection - Ministry of Health shall be responsible for disseminating, guiding, and supervising the implementation of this Circular throughout the country.对于： days after the completion of the first installment payment). State agencies, scientific organizations, enterprises, and individuals participating in implementing research topics, models, training programs, and building systems of databases on new rural development under the Program.ng1. Expenditure on scientific and technological affairs from the central budget.,

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) Implementing research topics with national-wide and regional agricultural economic zone impacts according to Clause 1, 2, and 3 Section II Article 1 Decision No. 27/QD-TTg dated January 5, 2012 of the Prime Minister approving the Scientific and Technological Program serving new rural development for the period 2011-2015 (hereinafter referred to as Decision No. 27/QD-TTg);

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

b) Supporting the construction of some demonstration model projects on new rural development with regional characteristics based on applying scientific and technological achievements and solutions according to Clause 4 Section II Article 1 Decision No. 27/QD-TTg so that they can be replicated nationwide;

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

c) Building content and organizing training programs to enhance the capacity of relevant subjects in grasping and applying science and technology for new rural development (especially technology transfer officers serving new rural development) up to provincial level;

d) Building a system of databases on new rural development serving the new rural development program (not overlapping with contents already invested in the National Target Program on New Rural Development) according to Clause 6 Section II Article 1 Decision No. 27/QD-TTg.

2. Expenditure on scientific and technological affairs from local budgets, international funding sources, enterprises, agricultural cooperation organizations, and other cooperative sources.

a) Implementing research topics serving local needs according to Clause 1, 2, and 3 Section II Article 1 Decision No. 27/QD-TTg;

b) Supporting the construction of some demonstration model projects on new rural development based on applying scientific and technological achievements and solutions according to Clause 4 Section II Article 1 Decision No. 27/QD-TTg so that they can be replicated locally;

c) Replicating demonstration models on new rural development based on results of models supported by the central budget on the local territory;

d) Building a system of databases on new rural development at the local level;

đ) Organizing training programs to enhance the capacity of relevant subjects in grasping and applying science and technology for new rural development (especially local technology transfer officers, farmers, and enterprises).

c) Implement and expand the new rural area demonstration model based on the results of the new rural area model supported by the central budget for implementation in the local administrative region;

d) Establish a database system on new rural areas at the local level;

đ) Organize the implementation of training programs and workshops to enhance the capacity of relevant entities in grasping and applying science and technology in the construction of new rural areas (particularly the local technology transfer cadre, farmers, and businesses).

Article 3. Conditions for implementing research topics and models under the Program

1. Object and conditions for implementing research topics

a) Object: Research topics in accordance with the contents stipulated in Clauses 1, 2, and 3 of Section II, Article 1 of Decision No. 27/QĐ-TTg.

b) Conditions for implementing research topics:

- Having an address to receive products from the research topic (including mechanism and policy research topics);

- Registering to publish articles in the Journal of Science and Technology of the Ministry of Agriculture and Rural Development, relevant ministries and sectors, or foreign science and technology journals (for research topics supported by central government budget); registering to publish articles in the Journal of Science and Technology of ministries and sectors; or foreign science and technology journals; or local science journals managed by provincial authorities (for research topics supported by local government budget).

2. Object and conditions for implementing model projects

a) Object: Models implementing the contents stipulated in Clause 4 of Section II, Article 1 of Decision No. 27/QĐ-TTg;

b) Conditions for units implementing model projects:

- Possessing functions and tasks appropriate to the field of the model project to be implemented according to the guidance of the Ministry of Agriculture and Rural Development (for projects supported by the central government budget); People's Committee of the province (for projects supported by the local government budget);

- Committing to invest capital for the model project in accordance with the technical requirements of the model according to the guidance of the Ministry of Agriculture and Rural Development (for projects supported by the central government budget); People's Committee of the province (for projects supported by the local government budget).

State budget support funds will be provided according to progress and corresponding to the actual investment ratio of the model project sponsor.

Article 4. Content and expenditure levels for scientific research topics

Implemented in accordance with Circular Joint No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the establishment and allocation of budget estimates for research and technology projects using state budget; Circular Joint No. 93/2006/TTLT-BTC-KHCN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the system of cost allocation for research and technology projects using state budget.

Article 5. Content and level of support for implementing models

1. Support for implementing social organization rural new model projects; pilot model projects applying special mechanisms and policies in investment construction and management of rural new infrastructure: The state budget supports up to 100% of the project implementation costs according to the current state budget classification.

2. Support for implementing rural new planning and architectural model projects; model projects applying renewable energy technology to build rural new areas; model projects managing rural new environmental areas; green agriculture model projects.

The state budget supports up to 70% of the project implementation costs according to the current state budget classification (excluding factories), the remaining portion will be supported by other economic and social development programs, beneficiaries of the model contributing.

3. Support for implementing agricultural product preservation and processing model projects and organized commodity production; model projects applying irrigation technology combined with agricultural practices reducing methane emissions and greenhouse effects; high-tech agricultural production model projects combined with agricultural mechanization: The state budget supports up to 50% of the project implementation costs according to the current classification (excluding factories), the remaining portion will be contributed by organizations and beneficiaries of the model project.

4. Scale of model projects, economic and technical norms, and support content for each type of model project specified in Clause 1, Clause 2, and Clause 3 of this Article according to the guidance of the Ministry of Agriculture and Rural Development (for models organized and implemented by the Ministry of Agriculture and Rural Development); People's Committee of the province (for model projects organized and implemented by the People's Committee of the province).

5. Project management expenses: Units implementing the model are allowed to spend up to 3% of the budget estimate (the state-supported portion) on management, direction, inspection, and supervision of the model implementation.

Article 6. Building content and organizing training programs

1. Expenses for compiling and printing sample materials to serve training and training of technology transfer cadres for new rural development construction shall be implemented according to the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and levels of expenses for building framework programs and compiling courses and textbooks for university, college, and vocational high school majors.

2. Training and training expenses:

a) Target group: provincial-level technology transfer cadres for new rural development construction; farmers and businesses.

b) Contents of expenses for organizing training and training classes: printing and publishing class materials and textbooks; renting means of transportation, conference halls, equipment serving the class; practical class materials (if any); instructor remuneration and technical operation guidance fees; learner support: meal allowance, travel expenses, accommodation expenses (if any); other expenses: opening and closing ceremonies, medical expenses for the class.

c) Support level:

- For learners: full support for learning material costs; maximum meal support not exceeding VND 25,000/day for those not receiving state budget salaries; accommodation rental support for learners (if any).

- For instructors: implemented according to Decision No. 1956/QD-TTg dated November 7, 2009 of the Prime Minister approving the Project "Vocational Training for Rural Laborers until 2020".

The Ministry of Agriculture and Rural Development shall stipulate the training duration and the level of remuneration for technical operation instructors for each type of class suitable for training technology transfer cadres for new rural development construction at the provincial level.

Provincial People's Committees shall stipulate the training duration and the level of remuneration for technical operation instructors for each type of class suitable for training technology transfer cadres, farmers, and businesses.

Article 7. Common Program Expenses:

1. Management service expenses:

a) Items of expenditure:

- Conference and scientific seminar expenses, mid-term and final program review expenses;

- Responsibility allowance for members of the Steering Committee and Program Management Board;

- Salary and wage payment for Office staff;

- Equipment purchase expenses directly serving the Office;

- Office supplies, electricity, water, telephone expenses of the Office;

- Review, inspection, evaluation, and acceptance expenses for research topics and models;

- Other expenses (if any).

b) Expense levels shall be carried out according to the standards and regulations issued by competent state agencies for administrative agencies (excluding responsibility allowances for Steering Committee and Program Management Board members).

2. Responsibility allowance for Steering Committee and Program Management Board members:

- Chairperson of the Steering Committee: VND 500,000/month;

- Program Director: VND 500,000/month;

- Steering Committee and Program Management Board members, Office Director, and Chief Accountant: VND 400,000/month.

- Sub-committee Chairpersons and Deputy Chairpersons; Deputy Office Directors; Scientific Secretaries: VND 300,000/month.

Article 8. Budget Preparation, Execution, and Settlement:

The preparation, execution, and settlement of state budget funds allocated under the Program shall be carried out in accordance with the State Budget Law and current guiding documents;

Specifically, for tasks implemented from central government budget funds, this Circular provides detailed guidance on the following contents:

1. Budget allocation and assignment procedures for the Program shall be carried out as follows: Based on the approved budget; based on the results of topic and model project selection or bidding under the Program; the Ministry of Agriculture and Rural Development shall develop a detailed budget allocation plan for subordinate units selected or winning bids for topics and models.

For non-subordinate units of the Ministry of Agriculture and Rural Development selected or winning bids for topics and model projects, the Ministry of Agriculture and Rural Development shall assign the budget to the Science and Technology Program Office for New Rural Development Construction from 2011-2015 to sign contracts for implementation.

Detailed allocation plans according to topics and model projects shall be sent to the Ministry of Finance for review according to regulations.

After reaching a consensus with the Ministry of Finance on the budget allocation plan, the Ministry of Agriculture and Rural Development shall assign the budget for topics and model projects to subordinate budget units (including selected or winning bid units for topics and models; the Program Office to contract with non-Ministry of Agriculture and Rural Development units); simultaneously sending to the Ministry of Finance, State Treasury, and local State Treasuries where the units have transaction accounts, detailed according to topics and model projects.

2. Final settlement:

- For topics and model projects implemented by subordinate units of the Ministry of Agriculture and Rural Development: the main organizers of topics and model projects shall be responsible for preparing annual financial settlement reports corresponding to completed work volumes for inclusion in the annual settlement report of the main organizer.

Upon completion of the topic and task, the topic and model project director shall be responsible for preparing the task settlement report concurrently with the scientific research results report of the topic and the implementation results report of the model project.

Based on the acceptance record of the Science and Technology Council of the Ministry of Agriculture and Rural Development; publication of results in the Ministry of Agriculture and Rural Development's Science and Technology Journal, relevant ministries and sectors, or foreign science and technology journals; the Ministry of Agriculture and Rural Development shall be responsible for approving the settlement of topics and model projects.

- For topics and model projects contracted by the Program Office:

Annually, based on the allocated budget for the year and the workload carried out during the year, the leading agencies of the research topics and model projects are responsible for submitting final settlement reports to the Program Office simultaneously with the scientific research result reports of the topics and the implementation results of the models. Based on the provisional payment data of the topics and projects with the State Treasury, the Program Office is responsible for compiling and submitting final settlement reports to the Ministry of Agriculture and Rural Development in accordance with regulations. The Ministry of Agriculture and Rural Development is responsible for reviewing the final settlements of the Program Office.

After completing the implementation of the topic or task, the head of the topic or model project is responsible for preparing a final settlement report for the task simultaneously with the scientific research result report of the topic and the implementation result of the model.

Based on the acceptance record of the Science and Technology Council of the Ministry of Agriculture and Rural Development; publication of results in the Ministry of Agriculture and Rural Development's Science and Technology Journal, relevant ministries and sectors, or foreign science and technology journals; the Ministry of Agriculture and Rural Development shall be responsible for approving the settlement of topics and model projects.

Article 9. Inspection and Reporting Work

1. The Ministry of Agriculture and Rural Development is responsible for coordinating with the Ministry of Science and Technology and the Ministry of Finance to regularly and periodically inspect the implementation of topics and model projects under the Program funded from the central government budget; ensuring the management and use of Program funds in accordance with the Program's objectives. Supervising the allocation of state budget funds in line with the investment ratio of the model project sponsors as stipulated in this Circular.

2. The Ministry of Agriculture and Rural Development is responsible for monitoring, inspecting, evaluating, and periodically reporting to the Prime Minister on the progress of implementing the Program.

3. Provincial People's Committees and municipal people's committees directly under the Central Government organize and mobilize resources, integrate the tasks of the Program with national target programs and other socio-economic development programs to direct the implementation within their jurisdictions.

The provincial People's Committee directs subordinate agencies to regularly and periodically inspect the implementation of topics and model projects under the Program funded from the local government budget; ensuring the management and use of funds in accordance with the Program's objectives. Supervising the allocation of state budget funds in line with the investment ratio of the model project sponsors as stipulated in this Circular.

Article 10. Effective Date

1. This Circular takes effect from February 1, 2014.

2. When the provisions cited in the Decision or Circulars referred to in this Circular are amended, supplemented, or replaced, they shall be applied according to the new documents.

3. During the implementation process, if there are difficulties or obstacles, units should reflect them to the Ministry of Finance and the Ministry of Agriculture and Rural Development for consideration and study to make appropriate amendments.