Joint Circular No. 39/2005/TTLT/BTC-BKHCN guiding the 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"

CIRCULAR

Guidelines for financial management of the Program "Building Models for Application and Transfer of Science and Technology to Serve Rural and Mountainous Economic and Social Development from now until 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 Rural and Mountainous Economic and Social Development from now until 2010";

The Ministry of Finance and the Ministry of Science and Technology (Ministry of Science and Technology) issue guidelines for financial management of the Program "Building Models for Application and Transfer of Science and Technology to Serve Rural and Mountainous Economic and Social Development from now until 2010" as follows:

I. GENERAL PROVISIONS

1. Scope of application: These Circulars guide the financial management of the Program "Building Models for Application and Transfer of Science and Technology to Serve Rural and Mountainous Economic and Social Development from now until 2010" (hereinafter referred to as the Program).

2. Funding sources for implementing the Program shall be guaranteed from the following sources:

- State budget for science and technology affairs allocated in the annual state budget estimate.

- Contributions from agencies, units, and individuals benefiting from projects.

- Funding integrated with other Programs and projects.

- Other funding sources.

3. The Ministry of Science and Technology, provincial people's committees under the central government shall manage and utilize state budget funds invested in implementing projects under the Program effectively, integrating them without duplication with other Programs and projects.

4. Expenditure regulations for projects under the Program shall be applied according to current regulations issued by competent authorities.

II. SPECIFIC PROVISIONS:

1. Contents of state budget expenditure for the Program:

1.1 Expenditure for implementing projects to build models for application and transfer of science and technology:

- Survey costs (if necessary) to develop projects.

- Costs for scientific conferences and field meetings on project contents.

- Costs for disseminating and training at project implementation sites.

- Costs for hiring experts, technical staff, and labor for project implementation.

- Costs for materials, tools, and raw materials for project implementation.

- Costs for purchasing machinery and equipment directly serving and decisively affecting the technology transfer of the project.

- Costs for training and technical training for technical staff and direct recipients of transferred technology from the project.

- Costs for working expenses, office supplies, and final project reports.

- Costs for inspecting and accepting project models.

- Costs for inspecting and accepting project models at the grassroots level.

- Costs for managing and directing projects, remuneration for project leaders, and other related expenditures.

1.2 Expenditure for training and enhancing management skills; information dissemination activities:

- Training and enhancing management skills and technology absorption for local science and technology managers, agricultural extension workers, industrial promotion workers, forestry extension workers, fishery extension workers, and staff from scientific institutions who directly participate in technology transfer.

- Developing and implementing special topics introducing Program activities and disseminating scientific knowledge and technical training through mass media at both central and local levels.

- Publishing publications summarizing experiences and lessons learned from applying, transferring, disseminating, implementing, and expanding models.

- Building databases on technology and experts to serve the dissemination of science and technology transfer to rural and mountainous areas.

1.3 Expenditure for common Program activities:

- Costs for scientific conferences, seminars, mid-term reviews, and final summaries of the Program.

- Allowances and remuneration for members of the Steering Committee and the Head of the Program Office.

- Payment for contractual salaries for Program Office staff.

- Travel expenses.

- Costs for purchasing office equipment.

- Costs for office supplies.

- Costs for reviewing, inspecting, and accepting national-level tasks of the Program.

- Survey and investigation costs (if necessary) in localities to serve the development and approval of important projects of the Program, as decided by the Ministry of Science and Technology.

- Other expenditures directly related to common Program activities.

1.4 For projects managed by localities:

Based on the approved project budget estimate by the competent authority, within the state budget expenditure items for projects listed in Point 1.1 above, the central state budget for science and technology will support localities up to a maximum of 50% of the total project funding and can be spent on the following items:

- Costs for hiring experts and technical staff to implement projects.

- Costs for training and technical training for technical staff receiving transferred technology from projects.

- Costs for purchasing main materials, tools, and raw materials for project implementation.

- Costs for purchasing machinery and equipment directly serving and decisively affecting the technology transfer of the project.

2. Remuneration for Steering Committee members:

- Chairman of the Program Steering Committee: VND 250,000/person/month.

- Deputy Chairman of the Program Steering Committee: VND 200,000/person/month.

- Member of the Program Steering Committee: VND 150,000/person/month.

- Head of the Program Office: VND 200,000/person/month.

3. Budget Estimate for the Program:

Annually, based on the Program's activity plan and the list of projects under the Program approved by the competent authority, the budget estimate for the Program shall be carried out as follows:

- Central state budget for science and technology affairs:

+ For projects directly managed by the central government, training and skill enhancement costs, information dissemination activity costs, and common Program activity costs: The Ministry of Science and Technology will prepare the state budget estimates for these projects and other Program activities, consolidate them into the Ministry of Science and Technology's state budget estimate, and submit it to the Ministry of Finance at the same time as the annual central state budget estimate according to the provisions of the State Budget Law.

For central projects delegated to local management: The Ministry of Science and Technology prepares the budget support for each locality and compiles it to send to the Ministry of Finance at the same time as preparing the annual state budget expenditure plan according to the State Budget Law.

- Sources of science and technology business budgets under local budgets: Units responsible for projects prepare the budget expenditures to implement projects managed by localities according to the State Budget Law.

- Other sources of funds to implement the program:

+ Funds contributed by units and individuals participating in project implementation.

+ Funds integrated with other programs and projects.

+ Funds raised from other sources. The budget of other sources to implement the program is prepared by the leading agency when submitting the project for approval by the competent authority. The competent authority reviews and consolidates this with the state budget funds for implementing the program according to the project management hierarchy.

4. Allocation and distribution of the budget:

4.1. Regarding budget allocation:

- Central government budget for implementing projects and other activities of the Program:

+ Budget for projects managed centrally, training and professional development costs, information dissemination activity costs, and common Program activity costs: Allocated to the Ministry of Science and Technology.

+ Budget for projects delegated to local management: Allocated to localities in the form of targeted support.

- Local government budget for implementing Program projects: Implemented according to the State Budget Law.

4.2. Distribution of the budget to units: Implemented according to the State Budget Law.

5. Regarding disbursement:

5.1. For centrally managed projects: The Ministry of Science and Technology withdraws the budget for expenditure based on progress and workload according to contracts signed between the Ministry of Science and Technology and the leading units implementing the projects.

5.2. Expenditures for training, professional development, information dissemination activities, and common Program activities: Implemented according to the State Budget Law.

5.3. For centrally delegated projects managed by localities: Based on the central government budget allocated to localities, the Ministry of Finance provides targeted support to localities. The provision of funds (including central government support funds and local government funds) to leading units implementing projects is carried out according to the State Budget Law.

6. Accounting and settlement of Program funds:

- For centrally managed projects, training, professional development, information dissemination activities, and common Program activities: Recorded in the accounts of the Ministry of Science and Technology and corresponding categories. The Ministry of Science and Technology is responsible for settling the funds for centrally managed projects and other Program activities, consolidated into the annual settlement report of the Ministry of Science and Technology sent to the Ministry of Finance according to current regulations.

- For centrally delegated projects managed by localities: Recorded in the accounts of the leading unit implementing the project at the locality and corresponding categories. The leading unit implementing the project is responsible for settling the project implementation funds with the competent authority according to the State Budget Law.

7. Financial inspection work of the Program:

Annually, the Ministry of Science and Technology leads (for directly managed projects), the Department of Science and Technology leads (for delegated projects managed by localities), coordinating with relevant agencies and units to regularly or suddenly inspect the implementation of projects. In cases where plans are not followed, funds are misused, or improper procedures are used, the project will be suspended, and a decision will be made to recover misused funds and submit them to the state budget, while notifying the National Treasury office handling transactions to cooperate in recovering the funds submitted to the state budget.

8. Handling of Program assets:

Assets invested with state budget funds for the Program are state assets. Units assigned by the state to purchase, manage, and use assets must comply with current regulations on purchasing, managing, and using state assets.

Within thirty days from the date of formal evaluation and acceptance of the project, the asset-using unit must report to the competent state authority to decide on the asset disposal plan: Recovery, reallocation, sale, change of ownership, etc., specifically:

- The Ministry of Finance decides on the disposal plan based on the proposal of the Ministry of Science and Technology for assets purchased and invested with central government budget funds.

- The People's Committee of the province or centrally administered city decides on the disposal plan based on the proposal of the Department of Finance and the Department of Science and Technology for assets purchased and invested with local government budget funds (including central government budget funds delegated to localities).

III. IMPLEMENTATION PROVISIONS.

This Circular takes effect fifteen days after its publication in the Official Gazette. During implementation, if there are difficulties or obstacles, units and localities are requested to reflect these issues to the Ministry of Finance and the Ministry of Science and Technology for research and appropriate amendments.