Circular No. 27/2020/TT-BTC guiding the management and use of funds for national standard (TCVN) and technical regulation (QCVN) development.

CIRCULAR

Guidelines for managing and using funds
construction of national standards and technical regulations

___________________________

Pursuant to the Law on Standards and Technical Regulations dated June 29, 2006;

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

Pursuant to Decree No. 127/2007/NĐ-CP dated August 1, 2007 of the Government detailing the implementation of certain provisions of the Law on Standards and Technical Regulations;

Pursuant to Decree No. 78/2018/NĐ-CP dated May 16, 2018 of the Government amending and supplementing certain provisions of Decree No. 127/2007/NĐ-CP dated August 1, 2007 of the Government detailing the implementation of certain provisions of the Law on Standards and Technical Regulations;

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

Implementing Decision No. 198/QĐ-TTg dated February 9, 2018 of the Prime Minister approving the Project to improve the system of construction standards and technical regulations;

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

The Minister of Finance issues this Circular guiding the management and use of funds for the construction of national standards (hereinafter referred to as TCVN) and technical regulations (hereinafter referred to as QCKT).

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Scope of regulation: This Circular guides the management and use of funds for the construction of national standards (TCVN) and technical regulations (QCKT), including planning, reviewing, constructing, and examining TCVN and QCKT.

2. Applicability: This Circular applies to Ministries, ministerial-level agencies, government agencies, People's Committees of all provinces and centrally governed cities (hereinafter collectively referred to as Ministries, sectors, and localities), relevant organizations and individuals according to the Law on Standards and Technical Regulations. State agencies when establishing basic standards for application in their activities shall apply the provisions of this Circular.

Article 2. Sources of funds for the construction of TCVN and QCKT

1. The state budget allocated in the annual regular expenditure budget of Ministries, sectors, and localities according to the current division of authority.

2. Funding and support from other organizations and individuals.

3. Other sources of funds as prescribed by law.

Article 3. Principles of Management and Use of Funds

1. The work of managing and constructing TCVN and QCKT is a task according to the functions of Ministries, sectors, and localities as stipulated by competent authorities. Within the scope of the state budget allocated by competent authorities, based on the planning for the construction of TCVN and QCKT in the year, Ministries, sectors, and localities have the responsibility to allocate funds to implement plans, review, convert, construct, and examine TCVN and QCKT in accordance with the progress of implementing tasks.

2. For funding and support from organizations and individuals for the construction of TCVN and QCKT, it shall be implemented according to agreements with sponsors and supporters; in cases where there is no specific agreement with sponsors and supporters, it shall be implemented according to this Circular.

Chapter II

SPECIFIC PROVISIONS

Article 4. Contents of Expenditure

1. Direct expenses for the construction of TCVN and QCKT

a) Expenses for hiring external labor for staff and experts directly involved in drafting TCVN and QCKT;

b) Expenses for research, evaluation of the current situation, technical literature research, analysis of survey results, testing, and trial results serving the drafting of TCVN and QCKT;

c) Expenses for hiring domestic and foreign experts serving the construction of TCVN and QCKT (if applicable);

d) Expenses for soliciting comments from members of the TCVN Technical Committee, drafters, or co-drafters of TCVN, experts, and scientists regarding the draft TCVN and QCKT;

đ) Expenses for purchasing materials, office supplies, raw materials, standards, procedures, technical documents, and technological secrets serving the drafting of TCVN and QCKT;

e) Expenses for organizing meetings of the TCVN Technical Committee, drafters, or co-drafters of TCVN, experts, and scientists regarding the draft TCVN and QCKT, specialized conferences, and scientific seminars on the draft TCVN and QCKT;

f) Expenses for translating and editing documents from foreign languages into Vietnamese and translating TCVN and QCKT into foreign languages;

g) Expenses for conducting surveys and investigations serving the drafting of TCVN and QCKT;

h) Expenses for purchasing samples, testing, and trials domestically and internationally regarding the contents of the draft TCVN and QCKT (if applicable);

i) Other direct expenses related to the drafting of TCVN and QCKT.

2. Expenses for management activities of competent authorities managing the construction of TCVN and QCKT include:

a) Expenses for organizing meetings and seminars serving the planning, review, and conversion of TCVN and QCKT;

b) Expenses for convening the Review Board and the Examination Board for the draft TCVN and QCKT;

c) Expenses for the critical review and evaluation reports of Review Board and Examination Board members regarding the draft TCVN and QCKT;

d) Travel expenses for Examination Board members (if applicable);

đ) Expenses for office supplies, printing, and photocopying of documents related to the management activities of competent authorities managing the construction of TCVN and QCKT.

Article 5. Standards for expenditure on drafting TCVN, QCKT

1. Specific expenditure standards:

a) Expenditure on hiring external labor for officials and experts directly involved in drafting draft TCVN, QCKT (if applicable): The maximum expenditure is VND 20,000,000 per draft for TCVN, QCKT that do not require surveys or tests; the maximum expenditure is VND 45,000,000 per draft for TCVN, QCKT that require surveys or tests;

b) Expenditure on preparing projects for TCVN, QCKT to be submitted to competent authorities for approval: The maximum expenditure is VND 1,500,000 per project approved by competent authorities;

c) Expenditure on drafting explanatory notes for draft TCVN, QCKT, compiling comments on draft TCVN, QCKT: Apply the expenditure standards as prescribed in Articles 7, 8, and 9 of Circular Joint No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 issued by the Ministry of Finance and the Ministry of Science and Technology guiding standards for construction, allocation of budget estimates, and final accounts of funds for scientific and technological tasks using state budget funds (hereinafter referred to as Circular Joint No. 55/2015/TTLT-BTC-BKHCN);

d) Expenditure on research, analysis, evaluation of current status, study of technical documents, construction of reports analyzing survey results, testing results serving the drafting of TCVN, QCKT: Apply the expenditure standards as prescribed in Articles 7, 8, and 9 of Circular Joint No. 55/2015/TTLT-BKHCN;

đ) Expenditure on hiring domestic experts: Apply the expenditure standards prescribed in Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 issued by the Ministry of Labor, Invalids and Social Affairs stipulating salary levels for domestic experts as the basis for budget estimates for consultancy service contracts using state capital under time-based contracts. The total estimated cost for hiring domestic experts shall not exceed 30% of the total budget estimate for the project to draft TCVN, QCKT;

e) Expenditure on hiring foreign experts: In cases where there is a need to hire foreign experts, units shall base their requirements on the content of the work to negotiate the fee for hiring experts, clearly explain the results of hiring experts, and establish criteria for evaluating the results of hiring experts. The total estimated cost for hiring foreign experts shall not exceed 50% of the total budget estimate for the project to draft TCVN, QCKT;

f) Expenditure on obtaining comments from members of the TCVN Technical Committee, the Compilation Board, or the drafting team for draft TCVN, QCKT, from experts and scientists: The maximum expenditure is VND 500,000 per member for each draft TCVN, QCKT;

g) Expenditure on purchasing materials, office supplies, raw materials, standards, procedures, technical documents, and technological secrets serving the drafting of draft TCVN, QCKT: Based on the volume of work, current regulations, and existing standards (if any), and relevant quotations;

h) Expenditure on organizing meetings of the TCVN Technical Committee, the Compilation Board, or the drafting team for TCVN:

- Chairperson: Maximum VND 150,000 per person per session.

- Members of the Technical Committee: Maximum VND 100,000 per person per session.

i) Expenditure on organizing scientific seminars, specialized conferences, and participation in providing comments on draft TCVN, QCKT: As follows: Host of the meeting: Maximum VND 600,000 per person per session. Participants: Maximum VND 100,000 per person per session.

j) Expenditure on translating and proofreading documents from foreign languages into Vietnamese and vice versa: Apply the expenditure standards prescribed in Clause 7, Article 4 of Circular No. 338/2016/TT-BTC dated December 28, 2016 issued by the Ministry of Finance regarding the preparation of budget estimates, management, use, and final accounts of state budget funds to ensure the work of drafting legal documents and improving the legal system;

k) Expenditure on conducting surveys and investigations to serve the drafting of draft TCVN, QCKT: Apply the expenditure standards prescribed in Circular No. 109/2016/TT-BTC dated June 30, 2016 issued by the Ministry of Finance regarding the preparation of budget estimates, management, use, and final accounts of funds for implementing statistical surveys and national comprehensive statistical surveys;

l) Expenditure on purchasing samples, testing, and trials domestically and internationally related to the contents of draft TCVN, QCKT: Depending on specific fields, follow actual needs and corresponding supplier quotations;

m) Expenditure on reviewing, evaluating, or auditing draft TCVN, QCKT by members of the Review Committee or the Audit Committee: The maximum expenditure is VND 500,000 per report on review, audit, or evaluation;

n) Expenditure on convening the Review Committee or Audit Committee for draft TCVN, QCKT: The expenditure is regulated as follows:

- Chairman of the Committee: Maximum VND 1,000,000 per person per session.

- Members of the Committee: Maximum VND 500,000 per person per session.

o) Travel expenses: Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 issued by the Ministry of Finance regarding travel expense regulations and conference expense regulations;

p) Other expenditures directly related to the drafting of draft TCVN, QCKT: Implemented according to relevant regulations on standards, norms, and expense regulations issued by the Ministry of Finance.

2. On the basis of the expenditure standards prescribed in Point a, Clause 1 of this Article and the budget capacity, the special complexity or inter-sectoral nature of TCVN, QCKT, ministries, central agencies, provincial People's Councils shall decide specific expenditure levels based on the proposal of provincial People's Committees in accordance with the State Budget Law, but shall not exceed the maximum expenditure levels prescribed in this Circular.

3. In cases where there are no economic and technical standards for expenditures on materials, chemicals, raw materials, and testing costs issued by relevant ministries and sectors, the authority approving the project to draft TCVN, QCKT shall determine the expenditure levels for these items and bear responsibility for their decisions within the allocated budget estimate.

Article 6. Establishment, allocation, implementation, and settlement of budget for construction of TCVN and QCKT

The establishment, allocation, implementation, and settlement of budget for construction of TCVN and QCKT shall be carried out in accordance with the provisions of the State Budget Law and guiding documents. This Circular provides detailed guidance on the following contents:

1. Establishment of budget estimate:

a) Each year, based on the guidelines for establishing state budget estimates issued by competent authorities at various levels; based on the content, requirements, and volume of work for constructing TCVN and QCKT projects; based on current financial expenditure regulations and the provisions of this Circular, units assigned the main responsibility for constructing TCVN and QCKT establish the budget estimate for constructing TCVN and QCKT and submit it to the supervising agency.

b) Ministries, sectors, localities base their plans for constructing TCVN and QCKT within their management areas and the budget estimates for constructing TCVN and QCKT established by subordinate units according to the provisions of this Circular to consolidate them into the budget estimates of ministries, sectors, and localities, and submit them to the competent authority for approval in accordance with the regulations.

2. Allocation and transfer of the budget

Based on the state budget expenditure estimates allocated by the competent authority; ministries, sectors, and localities distribute and allocate the budget estimates for constructing TCVN and QCKT according to the expenditure items stipulated in the State Budget Law, guiding documents, and this Circular; simultaneously sending them to the finance agencies at the same level and the State Treasury where transactions take place for verification and implementation.

3. Implementation of state budget expenditure estimates:

a) Based on the state budget expenditure estimates assigned by the competent state agency, budget-using units implement the withdrawal of budget estimates from the State Treasury where transactions take place.

b) The State Treasury where transactions take place implements control and payment of expenditures according to the provisions of Government Decree No. 11/2020/NĐ-CP dated January 20, 2020, regarding administrative procedures under the State Treasury sector and guiding documents.

4. Settlement

a) Settlement report

Units allocated the budget estimate for constructing TCVN and QCKT must carry out accounting closure work and prepare the settlement report. The procedure for preparing, submitting the report, submission time, and responsibilities for reviewing and auditing the settlement report are implemented in accordance with current regulations.

The budget for constructing TCVN and QCKT is settled in accordance with the source of funds used and consistent with the corresponding expenditure item in the state budget classification as stipulated in current regulations and consolidated in the annual settlement report of the agency or unit.

b) Review and audit of the settlement report

The review and audit of the annual settlement report for the budget for constructing TCVN and QCKT are carried out in accordance with the provisions of Circular No. 137/2017/TT-BTC dated December 25, 2017, of the Ministry of Finance on the review, audit, notification, and consolidation of annual settlements.

5. Responsibilities of units, organizations, and individuals primarily responsible for constructing TCVN and QCKT

a) Units and organizations primarily responsible for constructing TCVN and QCKT must comply with the current regulations on managing and using the budget for constructing TCVN and QCKT as stipulated in the State Budget Law, guiding documents implementing the State Budget Law, and specific provisions in this Circular.

b) The person primarily responsible must bear responsibility for the research content and results for constructing TCVN and QCKT according to approved projects; bear responsibility for reporting and explaining the settlement figures for the actual implementation costs to the primary responsible unit or organization.

c) The primary responsible unit or organization has the responsibility to manage, monitor, and regularly check the implementation situation, bear responsibility for checking, reviewing, and auditing the settlement of actual implementation costs for constructing TCVN and QCKT, and consolidate them into the settlement report of the agency or unit and send it to the supervising agency in accordance with the regulations.

Chapter III

IMPLEMENTATION

Article 7. Transitional Provisions

For projects constructing TCVN and QCKT that have been approved according to the budget estimate provisions in the Joint Circular No. 145/2009/TTLT-BTC-BKHCN dated July 17, 2009, of the Ministry of Finance and the Ministry of Science and Technology on managing and using the budget for constructing national standards and technical regulations before the effective date of this Circular, they continue to be implemented according to the approved budget estimate.

Article 8. Effective Date

1. This Circular takes effect from June 5, 2020.

2. The allowance system for cadres, civil servants, public officials, and employees at agencies and units receiving salaries from the state budget stipulated in this Circular will be implemented until the end of 2020. From 2021 onwards, it will be implemented according to the general regulations on salary systems as stipulated in Resolution No. 27-NQ/TW dated May 21, 2018, of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Congress on salary policy reform for cadres, civil servants, public officials, armed forces, and employees in enterprises.

3. Joint Circular No. 145/2009/TTLT-BTC-BKHCN dated July 17, 2009, of the Ministry of Finance and the Ministry of Science and Technology on managing and using the budget for constructing national standards and technical regulations ceases to be effective from the date this Circular takes effect.

4. In cases where the cited documents in this Circular are amended, supplemented, or replaced, they shall be applied according to the corresponding amended, supplemented, or replaced documents.

During the implementation process, if there are difficulties, please reflect them to the Ministry of Finance for appropriate amendments and supplements.

    DEPUTY MINISTER

VICE MINISTER

(Signed)

       

Do Hoang Anh Tuan