Joint Circular No. 27/2015/TTLT-BKHCN-BTC stipulates the allocation of expenses for the implementation of science and technology tasks funded by the state budget.

JOINT CIRCULAR

Regulations on budget allocation for implementing scientific and technological tasks funded by state budget

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Pursuant to the Law on Science and Technology dated June 18, 2013;

Pursuant to the Law on State Budget Management dated December 16, 2002;

Pursuant to DecreeNo. Decision No. 95/2014/NĐ-CP dated October 17, 2014 of the Government stipulating investment and financial mechanisms for scientific and technological activities"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."with scientific and technological activitiesNo.relating to activities khof science and technology;

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

Pursuant to DecreeNo. Decision No. 20/2013/NĐ-CP dated February 26, 2013 of the Government stipulating functions, tasks, and regulationsudefining functions, tasks, regulationsonThe Director of the Office, Heads of Payment Department, Heads of units under the State Bank of Vietnam; credit institutions, foreign bank branches, payment switching organizations, electronic transaction settlement organizations are responsible for implementing this Circular.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs2. The form of organization of the Fund shall be decided by the competent authority of the enterprise.

Pursuant to DecreeNo. Decision No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers, and organizational structureof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs4. The list, format, and explanation of methods for preparing mandatory accounting vouchers are specified in Appendix 01 "Mandatory Accounting Voucher System" attached to this Circular. For economic transactions that have not been covered by the vouchers specified in Appendix 01, the unit must prepare accounting vouchers that meet at least seven contents stipulated in Article 16 of the Accounting Law 2015."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

The Minister of Science and Technology and the Minister of Finance issue this Circular to regulate budget allocation for implementing scientific and technological tasks using state budget.i This Circular guides budget allocation for scientific and technological tasks that use all or part of the state budget as prescribed in Articles 15, 16, and 17 of Decree No. 95/2014/NĐ-CP dated October 17, 2014 of the Government stipulating investment and financial mechanisms for scientific and technological activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 2. Scientific and technological tasks regulated herein (hereinafter referred to as tasks) include: scientific project proposals, scientific and technological research topics, experimental production projects, national, ministry-level, provincial, and grassroots scientific and technological projects.

Tasks not using the state budget may apply the budget allocation regime prescribed in this Circular.

This Circular applies to competent authorities approving tasks, organizations and individuals implementing tasks, and other related organizations and individuals.

Article 2. Applicability

Article 3. Methods of budget allocation for implementing tasks

Clause 1. Budget allocation for implementing tasks is the delegation of financial autonomy to the leading organization or task leader in the use of state budget funds allocated by the competent authority, linked to responsibility for achieving the assigned task's objectives and requirements; ensuring transparency and openness principles.

Clause 2. Tasks are allocated budget according to one of the following methods:

Point a) Tasks implemented under the final product budget allocation method;

Point b) Tasks implemented under the phased budget allocation method.

Clause 3. Tasks are built with a budget estimate according to Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology on guidelines for setting standards, allocating budgets, and settling accounts for scientific and technological tasks using the state budget (hereinafter referred to as Circular No. 55/2015/TTLT-BTC-BKHCN); the implementation of tasks according to the budget allocation regulations in this Circular.

Clause 1. "Budget management unit" is the unit using the state budget allocated by the competent authority approving the task to manage finances to implement the task.

Article 4. Definitions

Clause 2. "Savings from allocated budget" is the difference between the total budget estimate allocated for the approved task and the total actual expenditure after the task is completed and evaluated at the management level as "Achieved" or higher.

Clause 3. "Savings from unallocated budget" is the total difference between the approved budget estimate for work contents not allocated and the actual expenditure for those work contents after the task is completed and evaluated at the management level as "Achieved" or higher. In cases where the budget is unused due to non-execution of work contents, it shall not be considered savings and must be returned to the state budget.

Clause 4. "Uncompleted task" is a task suspended during implementation according to the decision of the competent authority approving the task due to violations or failure to complete the task; or a task evaluated by the Evaluation Committee at the management level as "Not Achieved".

DECISION ON BUDGET ALLOCATION METHOD

Chapter II

DECISION ON THE METHOD OF ALLOCATION AND EXPENDITURE

Article 5. Preparation of explanatory notes and budget estimates for implementing tasks

The leading organization responsible for the task shall prepare explanatory notes and budget estimates for implementing the task according to the model prescribed by the Ministry of Science and Technology regarding the selection and direct assignment of organizations and individuals to implement national-level tasks, and specific regulations of ministries, ministerial-level agencies, provincial People's Committees, and centrally-administered city People's Committees (hereinafter referred to as ministries, sectors, and provincial People's Committees) concerning the models for explanatory notes and budget estimates for ministry-level, provincial, and institutional tasks; including: describing scientific and technological products of the task, contents of each part of the work, bases for preparing budget estimates for each part of the work (economic and technical norms, expenditure standards as currently prescribed; detailed explanations of work contents without economic and technical norms or expenditure standards); proposing methods of cost allocation up to the final product or cost allocation for each part, clearly defining allocated work parts and unallocated work parts.

Article 6. Tasks implemented under the method of cost allocation up to the final product

1. A task shall be implemented under the method of cost allocation up to the final product when it simultaneously meets the following conditions:

a) The task is described and proposed by the leading organization responsible for the task to be implemented under the method of cost allocation up to the final product;

b) The scientific and technological product of the task has been clearly identified with its specific name; main quality indicators of the product, units of measurement, level of quality or scientific requirements to be achieved; quantity or scale of the product produced; application address;

c) The total budget estimate from the State budget for the contents specified in Points b and c of Clause 3, Article 7 of this Circular serving directly for research activities does not exceed 15% of the total State budget estimate for implementing the task and does not exceed 1,000,000,000 VND (one billion VND);

d) It is reviewed and proposed for cost allocation up to the final product by the Advisory Council on Selection and Direct Assignment of Organizations and Individuals to Implement Tasks;

đ) It is approved by the competent state authority for the explanatory notes and budget estimates.

2. Tasks implemented under the method of cost allocation up to the final product: shall not adjust the cost allocation method when the task is being implemented; shall not adjust the total allocated budget; shall not adjust the name, objectives, and final product of the task; adjustments regarding the leading organization, research content, progress, and implementation time of the task shall be carried out according to the regulations of the Ministry of Science and Technology for national-level tasks and those of ministries, sectors, and provincial People's Committees for ministry-level, provincial, and institutional tasks.

Article 7. Tasks implemented under the method of partial cost allocation

1. Tasks that do not meet the conditions for full cost allocation shall be implemented under the method of partial cost allocation. Parts of work subject to cost allocation and those not subject to cost allocation shall be determined based on the explanatory notes of the leading and responsible organization for the task.

2. Parts of work assigned for cost allocation

a) Direct labor, including: labor for research positions; hiring domestic and foreign experts to collaborate during the research process and task implementation.

b) General management costs for scientific and technological tasks.

c) Scientific conferences and domestic work serving research activities.

d) Self-assessment of task implementation results (if applicable).

đ) Data collection through surveys and investigations.

e) Purchase of raw materials, fuel, supplies, and spare parts for research activities already established by authorized state agencies with economic and technical norms.

g) Purchase of tools, inexpensive consumables, energy, documents, reference materials, books, newspapers, journals; outsourced services; office supplies, communication, printing, and photocopying of documents for research activities.

h) Other related works directly related to the implementation of the task and not included in the parts of work specified in Clause 3, Article 7 of this Circular.

3. Parts of work not assigned for cost allocation

a) Purchase of raw materials, fuel, materials (materials, chemicals), and spare parts for research activities not yet established by authorized state agencies with economic and technical norms.

b) Repair and purchase of fixed assets, including:

- Purchase of essential assets directly serving research activities.

- Renting assets directly participating in research activities.

- Depreciation of fixed assets.

- Repair of equipment and facilities directly serving research activities.

c) Delegation.

4. Tasks implemented under the method of partial cost allocation: shall not adjust the cost allocation method when the task is being implemented; shall not adjust the total allocated budget for the allocated portion of the budget; the non-allocated budget may be adjusted according to the provisions of Clause 3, Article 10 of this Circular; adjustments regarding the name, objectives, research content, products, leading organization, responsible organization, progress, and implementation time of the task shall be carried out according to the regulations of the Ministry of Science and Technology for national-level tasks and those of ministries, sectors, and provincial People's Committees for ministry-level, provincial, and institutional tasks.

Article 8. Budget Review

1. The leading organization and the principal individual of the task shall be responsible for accurately calculating the total budget required to implement the task based on current economic and technical norms, cost standards, and detailed explanations for building the budget for expenditure items without economic and technical norms or cost standards. The authority approving the task shall be responsible for organizing the review of the task's budget; in cases where there are no economic and technical norms or cost standards, the authority approving the task shall decide and bear responsibility for its decision.

2. The process of organizing the budget review for national-level tasks shall be carried out in accordance with the regulations of the Ministry of Science and Technology. For tasks at the ministry, provincial, and grassroots levels, the authority approving the task shall be responsible for guiding and deciding on the method of organizing the budget review for the implementation of the task to ensure uniformity within the ministry, sector, and locality, ensuring compatibility with available resources and the specific characteristics of scientific and technological activities in the ministry, sector, and locality.

Article 9. Approval of Tasks

Based on the conclusions of the selection council, direct assignment of tasks, results of the budget review, and opinions of independent consulting experts (if any), the authority shall decide to approve the leading organization, the principal individual, the method of cost allocation (cost allocation up to the final product, partial cost allocation), the total budget amount, and the allocated budget amount, and the time frame for implementing the task.

Chapter III

MANAGEMENT, USE, SETTLEMENT OF FUNDS FOR TASK IMPLEMENTATION

Article 10. Use of Funds During Task Implementation

1. For allocated funds

a) Based on the approved task description, the principal individual of the task shall develop a plan to implement the assigned work contents (the principal individual has the right to adjust the expenditure items, content of expenditures, cost standards, and funding between assigned work parts if necessary, within the scope of the allocated total budget, in compliance with the internal financial regulations of the leading organization), submit it for approval by the head of the leading organization before implementation, and ensure effective use of the allocated funds to meet the scientific requirements according to the research and technology development contract.

b) Direct labor costs for individuals performing the task within the leading organization shall be transferred into the organization's salary and wage fund and disbursed according to the plan approved by the head of the leading organization.

c) General management costs for science and technology tasks are revenue sources of the leading organization to supplement funds for management and implementation of tasks.

d) The leading organization and the principal individual of the task shall independently decide on procurement for assigned procurement contents and bear full responsibility for their decisions; at the same time, they must ensure complete invoices and supporting documents in accordance with the provisions of the law.

đ) Allocated funds must be used for their intended purpose, supported by actual expenditure receipts, ensuring transparency within the organization implementing the task.

2. For unallocated funds

The leading organization shall manage and expend the items, contents, and cost standards specified in the approved task description in accordance with current state regulations.

3. Adjustment of Funds

a) During the implementation of the task, the authority approving the task may not adjust the total allocated budget for task implementation; may not adjust the general management costs for science and technology tasks as stipulated in Clause 9, Article 6 and Clause 8, Article 7 of Circular Jointly Issued No. 55/2015/TTLT-BTC-BKHCN.

b) Adjustments to unallocated funds shall be considered by the authority approving the task based on proposals from the leading organization. In cases of increased adjustments, the authority approving the task shall make decisions based on consultations with the scientific council or independent experts and the ability to balance funds from the allocated annual budget estimate.

Article 11. Utilization of savings from mission funds

1. For missions fully funded by state budget support or sponsorship

a) Savings derived from allocated funds shall be accounted for as follows:

- Savings from allocated funds shall be recorded as other revenue of the leading organization.

- Based on the proposal of the mission leader, the head of the leading organization shall decide on the utilization plan for savings according to the internal expenditure regulations of the leading organization.

b) Savings derived from unallocated funds shall be handled as follows:

- In cases where the leading organization has a Development Fund for Operational Activities: 50% shall be deposited into the Development Fund for Operational Activities of the leading organization, and the remaining 50% shall be the responsibility of the leading organization to deposit into the Science and Technology Development Fund of the competent authority approving the mission; if the competent authority approving the mission does not have a Science and Technology Development Fund, it shall be deposited into the state budget according to the current classification.

- In cases where the leading organization does not have a Development Fund for Operational Activities: The leading organization shall be responsible for depositing the entire amount into the Science and Technology Development Fund of the competent authority approving the mission; if the competent authority approving the mission does not have a Science and Technology Development Fund, it shall be deposited into the state budget according to the current classification.

2. For missions partially funded by state budget support or sponsorship (the remaining portion of the mission funding is raised by the leading organization from its own capital and other sources as prescribed)

a) The leading organization must ensure the ratio between the actual expenditure from outside state budget funds and the actual expenditure from state budget funds for the mission as decided in the mission approval decision. Any savings (if any) from outside state budget funds (after ensuring the ratio) shall be decided on the utilization plan by the leading organization according to its financial management regulations.

b) Savings from state budget funds shall be utilized according to Clause 1, Article 11 of this Circular.

Article 12. Opening accounts, principles of implementation, and payment control

1. Financial Management Unit

a) Open a budget account at the State Treasury to receive state budget funds and pay mission implementation funds to the leading organization of the mission according to the signed scientific research and technology development contract (hereinafter referred to as the contract) with the financial management unit.

b) Shall be responsible for controlling the expenditure of mission implementation funds and bear legal responsibility for the legality, validity, documentation, and vouchers of the leading organization's mission expenditures; implement settlement and final settlement with the State Treasury where the financial management unit conducts transactions according to regulations.

c) For science and technology funds capitalized by the state budget, the opening of accounts by the financial management unit to receive capital contributions shall be regulated according to a separate financial management mechanism applicable to the fund.

2. Leading Organization of the Mission

a) Open a non-deposit account at the State Treasury to receive mission implementation funds paid by the financial management unit according to the contract. In cases where the leading organization of the mission is also the financial management unit, the leading organization opens a deposit account at the State Treasury to receive funds transferred from the budget account opened at the State Treasury to carry out the mission.

b) The leading organization of the mission shall be responsible for establishing internal expenditure regulations, which stipulate the expenditure regulations for scientific and technological missions led by the organization to apply openly and transparently.

c) The leading organization of the mission shall bear legal responsibility for the legality, validity, documentation, and vouchers during the implementation of the mission; subject to inspection and supervision by the financial management unit regarding the use and settlement of mission implementation funds.

3. State Treasury

a) The State Treasury shall conduct control according to the scientific research and technology development contract and the work volume list already executed according to the contract confirmed by the accounting director and the head of the financial management unit. The financial management unit shall bear legal responsibility for the legality and validity of the expenditure documentation according to current regulations.

b) The State Treasury shall not control expenditures from deposit accounts at the State Treasury to receive mission implementation funds of the leading organization.

Article 13. Payment and Advance Payment of Funds for Task Implementation

Funds for task implementation (except for tasks with specific Circulars guiding the advance payment mechanism) shall be advanced according to the content and progress of the contract; specifically as follows:

1. The first advance payment from the managing unit's account to the deposit account of the leading organization

a) Based on the signed contract (with attached task description) and the state budget expenditure estimate assigned, the managing unit sends the first advance payment dossier to the State Treasury at the transaction location for the advance payment of the estimate.

b) The amount of the first advance payment according to the signed contract shall not exceed 50% of the total approved budget estimate for task implementation from the state budget and within the scope of the state budget estimate for the year assigned by the competent authority.

c) The first advance payment dossier sent to the State Treasury includes:

- Decision approving the task of the competent authority (original);

- Contract for scientific research and technological development (original); - Annual budget estimate assigned by the competent authority (copy);

- Budget estimate withdrawal form (advance payment).

2. Settlement of advance payments and subsequent advance payments from the managing unit's account to another deposit account of the leading organization

a) Subsequent advance payments shall only be made for tasks that have been settled at least 50% of the previously advanced funds, except in cases where equipment procurement has not completed settlement procedures due to objective reasons confirmed by the managing unit (in cases where the leading organization is not the managing unit) or the authority approving the task (in cases where the leading organization is also the managing unit), based on the proposal of the leading organization; without violating current national regulations related to task implementation organizations.

b) Specific procedures are as follows:

- The leading organization reports in writing on the disbursement results and contents of work implemented in the previous advance payment period (report detailing the work content implemented, list of work quantities completed, summary list of expense items); proposes the next advance payment amount to send to the managing unit.

- Not later than 20 working days from receiving the report from the leading organization, the managing unit provides comments confirming the quantity of work completed to send to the State Treasury; if necessary, the managing unit decides to organize an inspection team to confirm the quantity of work completed.

- The managing unit compiles the advance payment dossier to send to the State Treasury at the transaction location for subsequent advance payments.

c) The settlement and proposed advance payment dossier for subsequent periods sent to the State Treasury includes:

- Request for advance payment settlement from the managing unit;

- Budget estimate withdrawal form (advance payment)

- List of work quantities completed according to the signed contract (signed by the head accountant and the head of the managing unit confirming).

d) For the final settlement, in addition to the contents specified in point c, Clause 2, Article 13 of this Circular, it is necessary to supplement the Minutes of the Evaluation Acceptance Committee meeting with a rating of "Pass" or higher.

đ) Within four months from the end date of task implementation, the leading organization is responsible for settling all advance payments with the managing unit so that the managing unit can settle all advance payments with the State Treasury. If the managing unit fails to settle advance payments with the State Treasury within six months from the end date of task implementation, the co-level financial agency will recover the amount by reducing it from the next year's budget estimate of the managing unit.

3. In cases where parts of the work fall under mandatory tendering, there must be a complete decision approving the tender result of the competent authority as prescribed by law.

4. Unadvanced and unsettled funds during the task implementation period shall be transferred to the following year for continued implementation.

Article 14. Settlement of Expenses

The work of reporting and settling expenses from the state budget shall be carried out in accordance with current regulations and the following specific guidelines:

1. Tasks that are settled once after completion and when all parties have concluded the contract.

2. For tasks implemented over multiple years, the leading organization is responsible for compiling and reporting to the expense management unit on the actual received and spent expenses for the year so that the expense management unit can aggregate the actual received and spent expenses of the task into the settlement of the unit according to the fiscal year.

3. Task settlements must not be later than six months from the date of task completion as determined by the decision approving the task and the signed contract. During the task settlement period, if the fiscal year ends, the remaining expenses will be transferred to the next year for settlement.

4. The basis for reviewing task settlements under the final product cost allocation method includes:

a) The decision approving the task;

b) The scientific research and technological development contract;

c) The minutes of the Evaluation and Acceptance Council meeting;

d) The contract termination minutes.

5. The basis for reviewing task settlements under the partial cost allocation method includes:

a) The decision approving the task;

b) The scientific research and technological development contract;

c) The minutes of the Evaluation and Acceptance Council meeting;

d) The contract termination minutes;

đ) The payment documentation for the portion of expenses not allocated.

Article 15. Retention of Settlement Documentation at the Leading Organization

The documentation of the task includes:

1. The review and settlement documentation as stipulated in Clause 4 and Clause 5 of Article 14 of this Circular.

2. Notification of the review and settlement.

3. The task's payment documentation includes:

a) Payment documentation for direct labor costs: Payroll statement; related transfer and cash receipt documentation; sub-contract agreements and contract termination minutes (if applicable); reports already paid for labor costs;

b) Payment documentation for expert labor costs: Expert hiring contract; contract termination minutes, products under the expert hiring contract, related transfer and cash receipt documentation;

c) Payment documentation for scientific seminar honorariums: Includes a list of attendees, actual payment amounts per person with signatures of the recipients confirmed by the task leader and the head of the leading organization; scientific reports receiving honorariums; related transfer and honorarium payment documentation;

d) For fixed asset purchases, material, raw material, overseas travel expenses, and other related expenses: Settlement documentation as prescribed by current regulations;

đ) For saved funds: Settlement documentation is a report determining the saved funds, signed by the chief accountant, the task leader; signed and stamped by the head of the leading organization.

Chapter IV

HANDLING OF UNCOMPLETED TASKS AND PUBLIC DISCLOSURE OF TASK INFORMATION

Article 16. Handling of Uncompleted Tasks

1. Within fifteen working days from the date of receipt of the document determining the task as uncompleted from the authority approving the task, the leading organization must prepare a detailed report on the entire implementation process (activities and expense usage); clearly identify the causes (subjective, objective) and send it to the authority approving the task.

Within thirty working days from the date of receipt of the report from the leading organization, the authority approving the task is responsible for inspecting and identifying the reasons for the task's non-completion.

2. Based on the inspection results and identified causes, the authority approving the task shall issue a decision to handle the situation specifically:

a) The leading organization is responsible for returning to the state budget the full amount of the task's expenses that were granted but not used.

b) For the portion of the task's expenses that have been used:

- In cases due to objective reasons (natural disasters, fires, accidents, and other objective circumstances recognized by the authority approving the task): no need to return the used expenses.

- In cases due to subjective reasons:

The leading organization is responsible for returning to the state budget at least forty percent of the total state budget expenses used correctly (for tasks implemented under the final product cost allocation method), at least thirty percent of the total state budget expenses used correctly (for tasks implemented under the partial cost allocation method). Based on the actual evaluation and acceptance results, the specific recovery rate is decided by the authority approving the task.

- In cases due to subjective reasons and unable to prove that the expenses were used correctly: return one hundred percent of the used expenses.

c) The leading organization is responsible for determining and agreeing on the level of recovery of expenses among the relevant parties (task leaders, individuals directly involved in implementing the task) to fulfill the obligation of returning to the state budget.

Article 17. Sanctions for failure to complete tasks

1. The leading organization shall be responsible for refunding the state budget within a maximum period of 60 days from the date the competent authority approves the task and issues a decision on the refund of funds to the state budget. If the leading organization has not refunded the state budget according to the decision of the competent authority approving the task, it shall not be entitled to participate in the selection or direct assignment of tasks using state budget funds.

2. The head of the task, members who directly implement the task, and scientific secretaries participating in the implementation of the task where the leading organization has not fully refunded the funds to the state budget according to the decision of the competent authority shall not be entitled to participate in the selection or direct assignment of tasks using state budget funds.

Article 18. Provisions on publicizing information about tasks

The leading organization of the task shall be responsible for publicly disclosing financial information in accordance with current regulations, and at the same time, shall be responsible for publicly disclosing the content of the task's implementation (except for tasks containing confidential content as prescribed by the competent authority) as follows:

1. Publicizing within the leading organization:

a) Content to be disclosed:

- Name of the task;

- Name of the head of the task, members who directly implement the task, and scientific secretaries;

- Objectives of the task;

- Main research contents to be implemented;

- Implementation period, cost allocation method (up to final product or allocated in parts);

- Total funding for implementation; funding from the state budget approved by the competent authority;

- Products of the task that have been accepted, evaluated, and recognized by the competent authority;

- Final accounting of actual expenditures according to main expenditure items; list and amount of remuneration received by participants;

- Total savings; plan for allocating saved funds.

b) Method of disclosure: Posting at the headquarters of the leading organization.

c) Timeframe for disclosure: Within 30 days from the date the task is approved by the competent authority and must be maintained throughout the implementation period. For final accounting of funds after approval by the competent authority, results of the task that have been evaluated, accepted, and recognized, and savings must be disclosed immediately after acceptance, final accounting, and maintained for 90 days from the date of acceptance.

2. Publicizing outside the leading organization:

a) Content to be disclosed:

- Name of the task;

- Name of the head of the task, members who directly implement the task, and scientific secretaries;

- Objectives of the task;

- Main research contents to be implemented;

- Implementation period, cost allocation method;

- Total funding for implementing the task;

- Products of the task that have been accepted, evaluated, and recognized by the competent authority.

b) Method of disclosure: On the electronic information website of the leading organization or the electronic information website of the competent authority approving the task.

c) Timeframe for disclosure: Within 30 days from the date the task is approved by the competent authority, it must be disclosed. For products of the task, they must be disclosed immediately after the task is accepted and recognized by the competent authority and maintained for 90 days from the date of acceptance and recognition.

Chapter V

IMPLEMENTATION

Article 19. Implementation Provisions

1. This Circular takes effect from February 15, 2016, and replaces Circular Joint No. 93/2006/TTLT-BTC-BKHCN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the cost allocation system for science and technology projects funded by the state budget.

2. Scientific and technological tasks that have organized advisory boards for selection and direct assignment before February 15, 2016, shall continue to apply the provisions of Circular Joint No. 93/2006/TTLT-BTC-BKHCN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the cost allocation system for science and technology projects funded by the state budget.

Article 20. Responsibility for Implementation

During implementation, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Science and Technology and the Ministry of Finance for review and appropriate amendments.