Circular No. 2599/TC-HCSN regarding guidance on science and technology事业经费的分配

LETTER

OF THE MINISTRY OF FINANCE NUMBER 2599 TC/HCSN DATED MARCH 21, 2003
REGARDING GUIDELINES FOR SCIENTIFIC RESEARCH OPERATING EXPENSES IN 2003

Dear: Ministries and Central Agencies

On January 14, 2003, the Ministry of Science and Technology issued Circular No. 72/BKHCN-KH regarding guidelines for the content of the science and technology plan in 2003; concerning this matter, after receiving feedback from some ministries and central agencies, the Ministry of Finance has the following comments:

1. According to Article 21, 24 of the current State Budget Law; Article 24, 51 of the amended State Budget Law (No. 01/2002/QH11 of the National Assembly); and Article 14 of Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government "Regulating Functions, Tasks, Authorities, and Organizational Structure of Ministries and Ministerial-Level Agencies," the Ministry of Science and Technology does not have the authority to guide budget estimates or allocate funding standards for ministries and central agencies. Therefore, the issuance by the Ministry of Science and Technology of Circular No. 72/BKHCN-KH dated January 14, 2003 guiding operating expenses for scientific research activities of ministries and central agencies is not in accordance with state regulations.

2. Regarding the operating expenses for scientific research already allocated to ministries and central agencies:

a. For national-level science and technology tasks: Based on the total budget estimates of projects, programs, and tasks at the national level that have been approved by competent authorities, ministries and central agencies shall allocate funds to subordinate units according to the following principles:

- Ensuring sufficient funding for completing projects, programs, and tasks in the year.

- Prioritizing allocation of funds for ongoing projects, programs, and tasks.

- Allocating funds for new projects, programs, and tasks based on plans and progress within the year.

At the same time, submit detailed reports to the Ministry of Finance and the Ministry of Science and Technology, specifying each unit, project, program, and task with details including: implementation period, total approved funding by competent authorities, cumulative allocated funds up to December 31 of the previous year, funds allocated for this year's implementation, remaining funds to be allocated in subsequent years.

b. For ministry-level science and technology tasks:

Ministries and central agencies decide on detailed allocations and have the authority to adjust funding within their total budget estimates for projects, programs, and tasks at the ministry level, consistent with approved objectives and plans.

Regular expenses include: salaries, administrative operation costs, regular research institution costs, other regular expenses allocated according to staffing levels approved by competent authorities. Specifically, salary and administrative operation costs are allocated at a rate of 13 million VND per person per year, plus additional salary increments based on the regulations for 2001 and 2003.

When allocating and assigning operating expense budgets to subordinate units, ministries and central agencies should clearly indicate:

- Total regular expenses.

- Total non-regular expenses (funds for ministry-level science and technology projects, funds to enhance research capacity, prevent facility deterioration, purchase books and newspapers, foreign currency expenditures,...).

At the same time, submit detailed reports to the Ministry of Finance with the above content, specifying each unit.

Ministries and central agencies should consolidate all scientific research operating expenses according to work content and budget classification for submission to the Ministry of Finance for monitoring and as a basis for funding allocation.