Joint Circular No. 34/2009/TTLT-BTC-BKHCN amends and supplements certain provisions of Joint Circular No. 39/2005/TTLT-BTC-BKHCN on financial management for the Program of building models of application and transfer of science and technology to serve economic and social development in rural and mountainous areas. The main contents include adjusting the level of support for material costs, tools, raw materials, regulations on remuneration for members of the Steering Committee, project financial management, and procedures for advance payment and settlement of funds.
Scope of application
Units responsible for implementing projects, the Program Office, State Treasury, Ministry of Finance, Ministry of Science and Technology.
Key points
- Units implementing projects → are supported with material costs, tools, raw materials not exceeding 30% of the total state budget funding for the project.
- Chairman of the Program Steering Committee → receives a remuneration of VND 500,000/person/month; Deputy Chairmen and members of the Steering Committee → VND 400,000/person/month; Head of the Program Office → VND 400,000/person/month.
- Units responsible for implementing projects → open deposit accounts at the State Treasury to receive funds, bear responsibility for expenditure decisions, and be subject to inspection by the Program Office.
- The Program Office → opens a budget account at the State Treasury to pay for common activities of the Program and to pay units responsible for implementing projects; monitors the legality, compliance, documentation, and vouchers of expenditures by units responsible for implementing projects.
- When requesting advance payments, the Program Office → only implements for projects that have used at least 50% of the previously advanced funds; the advance request documents include progress check reports and completed workload assessments, confirmation of funds used.
🌐 Social impact of this document
- Positive impact: Adjusting the level of support for material costs, tools, and raw materials helps projects to be implemented more effectively.
- Negative impact: It takes time for units responsible for implementing projects to adapt to new financial management regulations.
❓ Frequently asked questions
What is the level of support for material costs, tools, and raw materials?
Material costs, tools, and raw materials for implementing projects shall not exceed 30% of the total state budget funding for the project.
What is the remuneration level for the Chairman of the Program Steering Committee?
The Chairman of the Program Steering Committee receives a remuneration of VND 500,000/person/month.
Where should units responsible for implementing projects open their accounts?
Units responsible for implementing projects need to open deposit accounts at the State Treasury where transactions take place to receive project implementation funds.
What requirements does the Program Office have when requesting advance payments?
The Program Office only implements subsequent advance payments for projects that have used at least 50% of the previously advanced funds. Advance request documents include progress check reports and completed workload assessments, confirmation of funds used.
When does this Circular take effect?
This Circular takes effect 45 days from the date of signature.
Full text
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MINISTRY OF FINANCE - MINISTRY OF SCIENCE AND TECHNOLOGY --------------- Number: 34/2009/TTLT/BTC-BKHCN |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------------------------- Hanoi, February 24, 2009 |
JOINT CIRCULAR
Amending and supplementing certain articles
Joint Circular No. 39/2005/TTLT/BTC-BKHCN dated May 23, 2005
Guidelines for financial management of the Program
"Building Models for Application and Transfer of Science and Technology to Serve Economic and Social Development in Rural and Mountainous Areas from now until 2010"
for the development of rural and mountainous economic and social sectors
during the period from now to 2010”
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Pursuant to Decree 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 Decision No. 122/2004/QĐ-TTg dated July 5, 2004 of the Prime Minister approving the Program "Building Models for Application and Transfer of Science and Technology to Serve Economic and Social Development in Rural and Mountainous Areas from now until 2010";
To align with current circumstances, the Ministry of Finance and the Ministry of Science and Technology provide guidance to amend and supplement certain points of Joint Circular No. 39/2005/TTLT/BTC-BKHCN dated May 23, 2005 regarding guidelines for financial management of the Program "Building Models for Application and Transfer of Science and Technology to Serve Economic and Social Development in Rural and Mountainous Areas from now until 2010", specifically as follows:
Article 1 - Amend the content of item 5, point 1.1, Clause 1, Section II, costs of materials, tools, and raw materials for implementing the project, as follows:
Costs of materials, tools, and raw materials for implementing the project (including raw materials for constructing shade houses, net houses, plastic houses, mushroom cultivation sheds, filtration tanks, wells, cold storage facilities, irrigation systems... which are critical to technology, the level of support for constructing shade houses, net houses, plastic houses, mushroom cultivation sheds, filtration tanks, wells, cold storage facilities, irrigation systems... shall not exceed 30% of the total state budget funding allocated to the project).
Article 2 - Amend the content of item 3, point 1.4, Clause 1, Section II, costs of primary materials, tools, and raw materials for implementing the project, as follows:
Costs of primary materials, tools, and raw materials for implementing the project (including raw materials for constructing shade houses, net houses, plastic houses, mushroom cultivation sheds, filtration tanks, wells, cold storage facilities, irrigation systems... which are critical to technology, the level of support for constructing shade houses, net houses, plastic houses, mushroom cultivation sheds, filtration tanks, wells, cold storage facilities, irrigation systems... shall not exceed 30% of the total state budget funding allocated to the project).
Article 3 - Amend the content of Clause 2, Section II, remuneration for members of the Steering Committee, as follows:
- Chairman of the Program Steering Committee: 500,000 VND/person/month
- Deputy Chairman of the Program Steering Committee: 400,000 VND/person/month
- Member of the Program Steering Committee: 300,000 VND/person/month
- Director of the Program Office: 400,000 VND/person/month
Article 4 - Supplement the end of point 4.1, Clause 4, Section II, allocation of budget estimates, as follows:
During the period of validity of the project's implementation according to the approval of the competent authority, if the funds allocated in the budget estimate for the project are not fully utilized in the year, they may be carried over to the next year for continued implementation.
Article 5 - Amend and supplement the content of point 5.1, Clause 5, Section II, regarding disbursement and control of expenditures for centrally-managed projects, as follows:
1. Opening accounts, receiving funds, and controlling expenditures:
- The Program Office opens a budget account at the State Treasury to pay for common activities of the Program and to pay the implementing units. The Program Office is responsible for controlling the legality, legitimacy, documentation, and vouchers of expenditures made by the implementing units.
- Implementing units open deposit accounts at the State Treasury where transactions take place to receive project implementation funds. Implementing units bear full responsibility for their own expenditure decisions and are subject to inspection and control by the Program Office regarding the use and settlement of project implementation funds.
- The State Treasury where the Program Office conducts transactions implements payment control according to Clause 2 and Clause 3 of Article 5 of this Circular.
2. Advance payments:
- When making advance payments, the Program Office withdraws the budget to make advance payments of 100% of the first installment of funds to the implementing units based on not exceeding the allocated budget for the year and the agreed funding schedule between the Ministry of Science and Technology and the implementing units (but not more than 70% of the total approved project funding).
- When advancing funds for subsequent phases, the Program Office organizes inspections and evaluations of the progress, volume of work completed, and the use of funds for the project. The Program Office will only advance funds for subsequent phases for projects that have utilized at least 50% of the previously advanced funds. The documents for advancing funds for subsequent phases submitted to the State Treasury include:
+ Inspection report on progress and assessment of the volume of work completed.
+ Confirmation of funds used.
+ Budget withdrawal request (advance).
3. Advance payment settlement:
When settling advance payments, the Program Office sends the advance payment settlement documents to the State Treasury where transactions are conducted. The advance payment settlement documents include:
- Confirmation from the Program Office regarding the amounts of funds spent corresponding to the completed work volume.
- Advance payment settlement request from the Program Office.
- Copy of vouchers with confirmation from the main implementing agency or technology transfer unit.
Article 6 - Implementation Organization
This Circular takes effect 45 days from the date of signature. Other contents stipulated in Joint Circular No. 39/2005/TTLT/BTC-BKHCN dated May 23, 2005, guiding financial management for the Program "Building Models for Application and Transfer of Science and Technology to Serve Economic and Social Development in Rural and Mountainous Areas from now until 2010," which do not conflict with the provisions of this Circular, remain in effect.
During implementation, if there are difficulties or obstacles, units and localities are requested to report to the Ministry of Finance and the Ministry of Science and Technology for research and appropriate amendments.
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DEPUTY MINISTER MINISTRY OF SCIENCE AND TECHNOLOGY DEPUTY MINISTER (signed) Tran Quoc Thang |
DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER (signed) Pham Sy Danh |
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