Circular No. 22/2022/TT-BTC guiding the management and use of regular budget funds to implement the National Key Program for Mathematics Development during the period of 2021-2030.

CIRCULAR
Guidelines for managing and using regular budget funds to implement the National Key Program on Mathematics Development for the period 2021-2030
Pursuant to Decision No. 2200/QĐ-TTg dated December 22, 2020 of the Prime Minister approving the National Key Program on Mathematics Development for the period 2021-2030;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 2200/QĐ-TTg dated December 22, 2020 of the Prime Minister approving the National Key Program on Mathematics Development for the period 2021-2030;

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

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

The scope of regulation of this Circular guides the management and use of regular budget funds to implement tasks under the National Key Program on Mathematics Development for the period 2021-2030 (hereinafter referred to as the Program) as stipulated in Decision No. 2200/QĐ-TTg dated December 22, 2020 of the Prime Minister.

Article 2. Sources of Funds for Implementation

Regular state budget funds allocated in the annual state budget estimates of the Ministry of Education and Training, central ministries and agencies, and localities according to the division of financial management authority to implement tasks and solutions under the Program within the scope of fields and tasks assigned in Decision No. 2200/QĐ-TTg. Among these: Expenditure on education, training, and vocational training to implement tasks specified in Clause 1, Clause 4, Clause 5, Clause 6, and Clause 8 Part II Article 1 of Decision No. 2200/QĐ-TTg; Expenditure on science and technology affairs to implement tasks specified in Clause 2; Point a, b, c, and point d Clause 3 Part II Article 1 of Decision No. 2200/QĐ-TTg. Financial support from organizations and individuals both domestically and internationally, socialized capital, and other lawful sources shall be implemented in accordance with the provisions and agreements of the sponsors (if any); encouraging the application in accordance with the provisions of this Circular.

Chapter II
SPECIFIC PROVISIONS

Article 3. Tasks of Popularizing and Promoting Mathematical Knowledge

1. Organize activities to promote popularization and education on Science, Technology, Engineering, and Mathematics (STEM) for students and trainees; introduce the role of mathematics in all aspects of life, especially in the fourth industrial revolution. Contents include: Expenditure on production, publication, broadcasting, and distribution of materials and publications in the form of press works, publications, and other communication products.

a) For press works, publication products that have economic and technical norms, cost standards issued by competent authorities: Implement in accordance with relevant regulations stipulated in Decree No. 18/2014/ND-CP dated March 14, 2014 of the Government on remuneration systems in the field of press and publishing; Decree No. 21/2015/ND-CP dated February 14, 2015 of the Government on remuneration for film, fine arts, photography, stage art, and other performing arts; Circular No. 03/2018/TT-BTTTT dated April 20, 2018 of the Ministry of Information and Communications promulgating economic and technical norms for television program production; Circular No. 09/2020/TT-BTTTT dated April 24, 2020 of the Ministry of Information and Communication promulgating economic and technical norms for radio program production; Circular No. 42/2020/TT-BTTTT dated December 31, 2020 of the Ministry of Information and Communication promulgating economic and technical norms for publishing activities; Circular No. 18/2021/TT-BTTTT dated November 30, 2021 of the Ministry of Information and Communication promulgating economic and technical norms for print and online newspaper activities; and other relevant current laws;

b) Expenditure on production, publication, broadcasting, and distribution of materials and publications in the form of press works, publications, and other communication products without economic and technical norms, cost standards issued by competent authorities; Expenditure on purchasing goods and services for communication activities (printing and distribution costs for print media and publications; broadcasting costs for television and radio programs): The head of the agency responsible for implementing communication tasks shall, based on assigned tasks and budget estimates, be responsible for selecting forms and contents of publicity and communication programs to ensure economy and effectiveness within the authorized budget estimate and in accordance with the legal provisions on bidding, ordering, and assigning tasks.

2. Organize activities to respond to World Mathematics Day, Open Mathematics Festival, competitions, and Math Summer Camps: Implemented in accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference expenditure regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

Article 4. Tasks to promote the publication of high-quality mathematical works

1. Allocate prize money for outstanding mathematical research to improve publication quality:

a) Based on specific conditions, the Ministry of Education and Training shall develop plans for organizing and regulations for awarding prizes for outstanding mathematical research in accordance with Decree No. 78/2014/NĐ-CP dated July 30, 2014 of the Government on the Ho Chi Minh Prize, State Prize, and other prizes for science and technology, and guiding documents (if any);

b) The amount allocated for the prize shall be applied according to the amount allocated for the national technical innovation contest as stipulated in point a, Clause 1, Article 3 of Circular No. 27/2018/TT-BTC dated March 21, 2018 of the Minister of Finance on financial regulations for organizing the Vietnam Science and Technology Innovation Award, National Technical Innovation Contest, and Youth Creativity Competition.

2. Support young lecturers and teachers in implementing research and application projects in mathematics:

a) The support tasks shall be established in the form of scientific and technological tasks in accordance with current laws on science and technology;

b) The budget estimate for implementing the tasks shall be carried out in accordance with Circular Joint No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding the standards for building, allocating, and settling accounts for budgets for scientific and technological tasks using state funds (hereinafter referred to as Circular Joint No. 55/2015/TTLT-BTC-BKHCN) and current regulations on state budget expenditure standards and norms.

3. Maintain and develop traditional strong research groups and research directions, while supporting the formation and development of domestic strong research groups and mixed domestic-international research groups: Annually, the Ministry of Education and Training approves plans to develop domestic strong research groups and mixed domestic-international research groups ensuring compatibility with resource balancing capabilities to serve as the basis for building budget estimates for implementation. The content and level of support are as follows:

a) Travel expenses and room rental fees for domestic research groups when working at the Institute for Advanced Study in Mathematics and higher education institutions: In cases where the agency or unit responsible for organizing strong research groups cannot provide transportation means or arrange accommodation for research groups and must rent, they shall be supported according to Circular No. 40/2017/TT-BTC;

b) Expenses for inviting international scientists to Vietnam to form mixed domestic-international research groups: Implemented according to Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Minister of Finance on regulations for hosting foreign guests working in Vietnam, regulations for organizing international conferences and seminars in Vietnam, and regulations for hosting domestic guests (hereinafter referred to as Circular No. 71/2018/TT-BTC);

c) Payment of remuneration for strong research groups under contractual hiring: Applied according to Circular Joint No. 55/2015/TTLT-BTC-BKHCN. Based on the budget capacity, roles, responsibilities, professional requirements, and work experience of members in research groups, the Ministry of Education and Training decides specific remuneration levels for each member within the allocated budget estimate, not exceeding 40 million VND/person/month.

In special cases, research groups that include participation from mathematics professors or experts (including both foreigners or Vietnamese working abroad) with particularly outstanding research achievements meeting the criteria set by the Ministry of Education and Training. Based on the roles, responsibilities, professional requirements, and work experience of the scientists, the head of the agency tasked with developing strong research groups proposes and reports to the Minister of Education and Training for consideration and decision on specific remuneration levels for each member under contractual hiring within the approved budget estimate, and bears responsibility for their decisions.

4. Provide support for the construction and development of journals on applied mathematics and mathematics in industry ranked in the list of reputable world journals: The content of support includes production and distribution costs for materials and publications in the form of press works and publications. Implementation shall comply with legal provisions on bidding and payment according to contracts within the approved budget estimate, ensuring complete invoices and documents as required, economy, and efficiency.

Article 5. Tasks to promote research and application of Mathematics, with emphasis on developing certain fields with high demand in the fourth industrial revolution.

1. Expenses for organizing forums, conferences, and scientific seminars on topics related to applied Mathematics and Mathematics in industry:

a) Expenses for organizing international forums, conferences, and scientific seminars: Implemented according to Circular No. 71/2018/TT-BTC and current regulations regarding budget expenditure systems and standards.

b) Expenses for organizing domestic forums, conferences, and scientific seminars: Implemented according to Circular Jointly Issued No. 55/2015/TTLT-BTC-BKHCN and current regulations regarding budget expenditure systems and standards.

2. Expenses for implementing research projects applying Mathematics to address key issues in economic and social development; supporting research and development of core technologies for digital transformation with high mathematical content: Implemented according to Clause 2, Article 4 of this Circular.

Article 6. Tasks to support the implementation of the general education program in Mathematics, training talents, and improving the quality of human resources in the field of Mathematics.

1. Only train and develop teachers and students majoring in Mathematics, core Mathematics teachers, and high school mathematics teachers; organize courses for students and trainees on contemporary topics in modern Mathematics to identify and nurture mathematical talent; train lecturers in Mathematics at higher education institutions and vocational education: Content and levels apply according to Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance guiding the preparation of budgets, management, use, and settlement of funds for cadre training and development. For out-of-province students selected to participate in mathematics talent training classes according to the decision of the Ministry of Education and Training, travel expenses, accommodation fees, and living allowances will be supported according to Circular No. 40/2017/TT-BTC.

2. Scholarships to encourage and improve the quality of students majoring in Mathematics, approved by the Scholarship Review Board based on criteria set by the Ministry of Education and Training: The scholarship amount equals the maximum tuition fee for the current academic year for the Mathematics major at higher education institutions specified in Point b, Clause 1, Article 11 of Decree No. 81/2021/NĐ-CP dated August 27, 2021, of the Government on mechanisms for collecting, managing tuition fees for national education systems and policies for reducing or exempting tuition fees and supporting educational costs; service prices in the education and training sector. Scholarships are granted per semester and for ten months during the academic year.

3. Only build, update, and standardize undergraduate and postgraduate training programs in Mathematics and mathematical knowledge in other majors and fields: Implemented according to Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Minister of Finance guiding the content and levels of funding for building training programs and compiling textbooks for higher education and vocational training (hereinafter referred to as Circular No. 76/2018/TT-BTC).

4. Only support research students' expenses to attend international conferences and seminars and short-term internships abroad in the fields of applied Mathematics and industrial Mathematics. Research students with good academic performance according to the Ministry of Education and Training may be invited to attend international conferences and seminars or go on short-term internships abroad in the fields of applied Mathematics and industrial Mathematics, and their travel and living expenses (maximum once per year during the standard training period) will be supported according to Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Minister of Finance specifying the working expense system for state officials traveling abroad for short periods funded by the state budget (hereinafter referred to as Circular No. 102/2012/TT-BTC). In cases where research students receive related expenses for attending international conferences and seminars or going on short-term internships abroad from other sources, the state budget will not support related expenses for attending international conferences and seminars or going on short-term internships abroad.

Article 7. Tasks for building and developing the body of knowledge in mathematics within the framework of Vietnam's digital knowledge system; promoting international cooperation in research, application, and training in mathematics.

1. Expenditure on establishing a database of Vietnamese mathematicians, tools serving research activities, teaching, and strategic planning for the development of mathematical science and human resources: Implement according to the provisions of Government Decree No. 73/2019/NĐ-CP dated September 5, 2019 on management of investment in the application of information technology using state budget funds and related amended and supplemented documents; economic and technical norms in the field of information and communication and related guiding documents.

2. Expenditure on building learning materials, lectures, online testing systems for university-level mathematics courses, experiential activities, popularizing mathematics, interdisciplinary applications of mathematics for students, trainees, teachers, and lecturers: Organizations and units assigned the main tasks must fully comply with relevant laws on procurement, bidding, vouchers, invoices, and regulations on expenditure for hiring information technology services to organize implementation.

3. Organizing the translation of some monographs, textbooks, software, journals serving training, innovative teaching methods, and introducing current research and application directions in mathematics: Implement the current translation expense levels prescribed in Circular No. 71/2018/TT-BTC.

4. Expenditure on building and standardizing learning materials and reference materials for specialized high school students in mathematics, computer science, and interdisciplinary sciences: Implement according to the provisions of Circular No. 76/2018/TT-BTC.

5. Expenditure on organizing outbound delegations to implement programs, projects, and international cooperation activities in research, application, and training in mathematics: Implement according to the provisions of Circular No. 102/2012/TT-BTC.

Article 8. Budget preparation, execution, and settlement for the Program

The preparation of the state budget estimate, the execution of the state budget, and the settlement of the state budget shall be carried out in accordance with the laws on the state budget and laws on science and technology. This Circular guides specific contents as follows:

1. Budget preparation: Annually, at the time of preparing the state budget revenue and expenditure estimates, organizations and units assigned to carry out the Program's tasks shall base their budget estimates to ensure the implementation of the Program's tasks on approved tasks and the content guidance provided in this Circular, submit them to the competent authority for consolidation into the budget estimates of ministries, sectors, and localities (according to the budget management hierarchy), send them to the financial agency for approval by the competent authority; simultaneously send them to the Ministry of Science and Technology (for expenses on scientific and technological affairs) for consolidation and coordination in implementation.

2. The allocation, assignment, advance payment, settlement, and finalization of expenditures shall be carried out in accordance with the laws on the state budget, laws on science and technology, and current relevant regulations.
For expenditures on implementing the Program's scientific and technological tasks, the management, use, and settlement of expenditures shall be applied according to the provisions of Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 of the Ministry of Science and Technology and the Ministry of Finance on cost allocation for implementing scientific and technological tasks using state budget funds.

Article 9. Implementation Provisions

1. This Circular takes effect from May 15, 2022.

2. The Ministry of Education and Training, central agencies, provincial People's Committees, and organizations and individuals responsible for managing and using state budget funds to implement Program tasks effectively, without duplication with other programs and projects; ensuring compliance with purposes, current standards, norms, and spending regulations, and being subject to inspection and supervision by authorized agencies in accordance with the law.

3. This Circular does not apply to national-level scientific and technological tasks under the Program managed by the Ministry of Science and Technology.

4. During implementation, if the regulatory documents cited in this Circular are amended, supplemented, or replaced by new documents, they will be implemented according to those new documents.

5. In case of difficulties or obstacles, units are requested to promptly reflect these issues to the Ministry of Finance for study and resolution./.