Joint Circular No. 43/2008/TTLT-BTC-BTTTT guiding the management and use of funds for information technology application in the activities of state agencies.

JOINT CIRCULAR

Guidelines for managing and using funds for the application of information technology in the activities of state agencies

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 Decree No. 64/2007/NĐ-CP dated April 10, 2007 of the Government on the application of information technology in the activities of state agencies;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 187/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Information and Communications;

Pursuant to Decision No. 43/2008/QĐ-TTg dated March 24, 2008 of the Prime Minister approving the Plan on the Application of Information Technology in the Activities of State Agencies in 2008;

The Ministry of Finance and the Ministry of Information and Communications issue guidelines for managing and using funds for the application of information technology in the activities of state agencies as follows:

PART I. GENERAL PROVISIONS

1. This Circular guides the management and use of funds for the application of information technology in the activities of state agencies, including:

a) Ministries, ministerial-level agencies, and government-affiliated agencies;

b) Office of the President, Office of the National Assembly;

c) People's Public Prosecution Offices at all levels;

d) People's Courts at all levels;

d) State Audit Office;

e) Office of Delegations of the National Assembly and People's Councils at provincial level; offices of People's Councils at district and commune levels; agencies under the People's Committees at all levels;

g) Specialized agencies under the People's Committees at all levels, public service units;

2. Agencies under the Communist Party of Vietnam; political-social organizations; political-social-professional organizations; other social organizations and social-professional organizations that use state budget shall apply the provisions of this Circular to manage and use funds for the application of information technology in their activities;

3. Sources of funds for the application of information technology include:

a) State budget allocation:

- Funds for the application of information technology are allocated in the annual state budget estimate according to the spending areas of the agencies and units. The expenditure tasks for the application of information technology of central agencies are guaranteed by the central budget; the expenditure tasks for the application of information technology of local agencies are guaranteed by the local budget according to current laws on the decentralization of the state budget.

- Funds for training and capacity building of civil servants are allocated annually in the state budget estimates of ministries, central agencies, provinces, and centrally governed cities to train and build the capacity of civil servants within their jurisdiction.

b) Legal revenue sources of agencies and units permitted to retain and use according to the law.

c) Grants and official development assistance from sponsors for projects applying information technology in the activities of state agencies.

d) Other legal funding sources as prescribed by law.

4. Agencies, units, and individuals must manage and use funds for the application of information technology for their intended purposes, in accordance with regulations, ensuring efficiency to serve the practical needs of improving productivity and quality of specialized work, in line with the plan for the application of information technology and specific operational conditions of the agencies and units; they are subject to inspection and supervision by competent authorities; they must settle accounts for the funds used and implement the current regulations on budget transparency.

PART II. SPECIFIC PROVISIONS

I. Contents of Expenditure for the Application of Information Technology

1. Expenditure for designing, establishing, purchasing, repairing, upgrading, maintaining, and servicing information infrastructure, including: network part (routers, switches, hubs, access points, firewalls, transmission cables, connecting materials, etc.); hardware (servers, personal computers, storage devices, printing devices, power supply devices, and other peripheral devices); software (database, system software, application software, and other software); electronic information portals;

2. Expenditure for operating information systems, including: purchasing information content; creating and converting information; digitizing information;

3. Expenditure for maintaining information systems, including: internet services (maintaining domain names; IP addresses; collecting, storing, and transmitting information (email system maintenance service; website hosting service; internet space rental service), other online services (DNS name service, LDAP authentication service, Windows Internet WINS name service, virtual private network service, etc.)); network connection rental services (transmission leasing, bandwidth, etc.); network equipment, hardware, and software rental services; cybersecurity and information security services;

4. Expenditure for managing information systems, including: planning for operation, training, maintenance, and repair of information systems; monitoring and maintaining information system services; controlling cybersecurity, information security, and system responsiveness; organizing emergency applications of information technology; managing operators and users; inspecting and evaluating information systems; statistics and reporting on the exploitation and use of network traffic; developing and perfecting management regulations for information systems;

5. Expenditure for developing information technology application programs and projects (drafting program outlines; expenditure for meetings on program and project development; expenditure for review and feedback to complete programs; expenditure for program and project evaluation, etc.);

6. Expenditure for consulting in the field of information technology application, including technology transfer consulting, procurement consulting, etc.;

7. Expenditure for training and capacity building of officials, civil servants, and employees in information technology application skills to operate information systems to meet job processing requirements, training specialized personnel in information technology; including: basic computer training; information system management training; and specialized deep training topics; teaching materials, learning, and research materials;

8. Expenditure for information dissemination, promotion, and publicity to serve the goal of applying information technology in state agencies (promoting and publicizing state agencies providing information on the internet; disseminating and promoting information so that citizens and society can participate in transactions with state agencies through the internet environment, etc.);

9. Expenditure for organizing information technology competitions.

II. Levels of Expenditure

The financial expenditure regime for implementing information technology application tasks is carried out according to the financial expenditure regime prescribed by the Ministry of Finance. This Circular provides additional guidance on the following matters:

1. Expenses to be paid under contracts between agencies, units, and suppliers must comply with invoice and receipt regulations and procurement rules for assets generally, and information technology assets specifically:

a) Procurement of equipment for information infrastructure (network, hardware, software); purchase of information content; purchase of teaching materials, learning and research materials; hiring consultancy services in the field of information technology application.

Specifically, software purchases must comply with the procedures, standards, and unit prices for software development and implementation as prescribed by the Ministry of Information and Communications.

Agencies and units are encouraged to exploit and use open-source code in their information technology applications instead of purchasing ready-made or custom-made software.

b) Expenses for internet service rental, network connection service rental; rental of network equipment, hardware, and software; cybersecurity and information security services;

c) Expenses for information work, propaganda, and promotion serving the goal of information technology application in state agencies (printing leaflets, posters, banners, slogans...; propaganda and promotion through radio and television broadcasts; online information dissemination and telecommunications network-based information promotion);

2. For tasks related to designing, establishing, upgrading electronic information portals; repairing, maintaining, and servicing information infrastructure equipment; managing information systems; creating electronic information on computer networks; creating and converting information; digitizing information:

a) Based on the functions, responsibilities, and staff of the specialized department (or concurrently assigned), agencies and units are responsible for carrying out these tasks as regular professional duties. In cases where civil servants work overtime to perform these tasks, they shall be compensated according to the provisions of Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the payment of overtime wages for civil servants, officials, and employees.

b) If the professional capacity is exceeded, agencies and units decide to hire external parties to carry out these tasks. Payment will be made according to the contract and invoices, ensuring compliance with general procurement rules and specific rules for information technology assets.

c) Hiring external organizations or individuals to create electronic information on computer networks, create and convert information, or digitize information shall be carried out in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance, guiding the expenditure levels for creating electronic information.

For the creation of electronic information in ethnic languages, the expenditure level can be increased by 10% to 30% compared to the corresponding levels specified in Circular No. 137/2007/TT-BTC dated November 28, 2007, issued by the Ministry of Finance.

3. In cases where electronic information is created in the form of digital images, digital audio, digital video, etc., and qualifies for remuneration, it shall be implemented according to the provisions of Decree No. 61/2002/NĐ-CP dated June 11, 2002, issued by the Government on remuneration, and Circular Joint No. 21/2003/TTLT/BVHTT-BTC dated July 1, 2003, issued by the Ministry of Culture, Sports and Tourism (formerly the Ministry of Culture and Information) and the Ministry of Finance, guiding the payment of remuneration, the establishment and use of remuneration funds for certain types of works specified in Decree No. 61/2002/NĐ-CP dated June 11, 2002, issued by the Government.

4. In cases of developing information technology application projects: apply the provisions of Circular Joint No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the standards for project budgeting and allocation for scientific and technological projects funded by the state budget.

5. Regarding expenses for training and enhancing the skills of officials, civil servants, and employees in using and operating information systems, and training specialized personnel in information technology:

5.1. Sources of funding:

Agencies and units shall use the funding specified in Point 3, Part I of this Circular to train and enhance the skills of officials, civil servants, and employees in applying information technology for system usage and operation, and to train specialized personnel in information technology.

5.2. Training targets:

- Officials, civil servants, and employees in the agencies specified in Point 1, Part I of this Circular;

- People's Council representatives at all levels; village chiefs, headmen; non-specialized cadres at the commune level, village, hamlet, ward, village, tribe, and neighborhood cadres at the commune and town levels.

5.3. Content and expenditure levels:

Based on the financial capacity of the agency or unit and the approved training and enhancement plan for officials and civil servants' IT knowledge (including: organizational methods; number of trainees; training duration; training programs...), the head of the agency or unit decides on the content and expenditure levels to implement the training and enhancement tasks, ensuring effectiveness and suitability with practical requirements for organizing courses, and bears responsibility for their decisions, specifically:

a) In cases where agencies and units organize domestic training and enhancement courses:

- Expenditure for preparing training programs and textbooks: determined appropriately based on the training and enhancement programs.

- Expenditure for organizing classes based on actual needs, including: renting conference halls, classrooms, equipment for learning (computers, projectors...); internet usage fees; purchasing and printing textbooks directly serving the class (excluding reference materials); electricity, water, office supplies costs; class service costs; opening and closing ceremony costs, certification issuance, and student awards;

- Translation fees (if applicable): implemented according to Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance, regulating the expenditure for welcoming foreign guests to Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

- Expenditure on examination paper preparation, invigilation, and marking (if applicable): To be carried out in accordance with the current regulations on expenditure for examination paper preparation, invigilation, and marking in the national education system, depending on the nature and scale of each training course or enhancement program of each agency or unit.

- Expenditure on remuneration for domestic lecturers, teaching assistants, and technical staff: Depending on the training programs, the heads of agencies or units shall decide on inviting lecturers and technical staff and determine appropriate remuneration levels, but not exceeding VND 400,000 per day per person for lecturers and teaching assistants; not exceeding VND 200,000 per day per person for technical staff. In cases where separate expenses for travel means and accommodation rental for lecturers and technical staff are required, such expenses shall be implemented in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, regarding the working expense regime and expenditure regime for organizing conferences for state agencies and public service units, and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance.

- For foreign lecturers: Depending on the level of necessity, agencies and units shall submit to the competent authority for approval of inviting foreign lecturers; the remuneration for foreign lecturers shall be agreed upon by the agencies or units and the lecturers, ensuring it is commensurate with the financial capacity of the agencies or units.

- Expenditures in cases where training courses must be organized away from the agencies or units, including: travel expenses from the agency to the training location (one round trip per concentrated training course) for trainees and class management staff; food and lodging expenses for trainees and class management staff during the training period. These expenditures shall not exceed the expenditure limits stipulated in Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, regarding the working expense regime and expenditure regime for organizing conferences for state agencies and public service units, and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance.

b) In cases where training courses or enhancement programs are organized abroad:

- Service fees payable to organizations providing training services within the country;

- Tuition fees and other mandatory expenses payable to educational institutions or service providers abroad;

- Expenses for translation and transcription work: Implemented in accordance with Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance; In cases where foreign translators need to be hired, this shall be done according to agreements with the translators, ensuring it is commensurate with the financial capacity of the agencies or units.

- Medical insurance expenses during study periods abroad (if required by the host country);

- Organizational expenses for setting up classes: surveying, negotiating, and developing training programs with educational institutions abroad;

- Food, lodging, and travel expenses during study periods abroad: Implemented in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, regarding the working expense regime for state officials traveling abroad for short-term assignments funded by the state budget;

- Travel expenses from Vietnam to abroad (one round trip), airport taxes (if applicable); expenses for exit and entry procedures (passports, visas): Based on actual reasonable costs incurred.

c) In cases where civil servants or employees are sent to training or enhancement programs at other institutions both domestically and internationally:

- Tuition fees and other mandatory expenses payable to educational institutions (purchase of textbooks and materials for trainees to participate in the course...) or service providers both domestically and internationally.

- Translation and transcription expenses (if applicable);

- Medical insurance expenses during study periods abroad (if required by the host country);

- Food, lodging, and travel expenses during study periods abroad: Implemented in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, regarding the working expense regime for state officials traveling abroad for short-term assignments funded by the state budget;

- Travel expenses from Vietnam to abroad (one round trip), airport taxes (if applicable); expenses for exit and entry procedures (passports, visas): Based on actual reasonable costs incurred.

- Expenditures for trainees in cases where concentrated training courses are organized domestically but far from the agencies or units, including: travel expenses from the agency to the training location (one round trip per concentrated training course); food and lodging expenses during the training period. These expenditures shall not exceed the expenditure limits stipulated in Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, regarding the working expense regime and expenditure regime for organizing conferences for state agencies and public service units, and Circular No. 127/2007/TT-BTC dated October 31, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance.

6. Expenditure on organizing information technology competitions:

Content and expenditure levels: To be implemented in accordance with the provisions of Circular No. 52/2007/TT-BTC dated May 21, 2007, issued by the Ministry of Finance, guiding the financial regime for technical innovation competition activities.

III. Preparation, Implementation, and Settlement of State Budgets

The preparation, allocation, implementation, and settlement of state budgets for information technology application shall be carried out strictly in accordance with the current provisions of the State Budget Law and related guidance documents, specifically:

1. Each year, agencies and units shall base their preparation of detailed budgets for information technology application (specifically in each area of expenditure) on approved plans for information technology application, professional guidance on information technology application provided by specialized information technology agencies (Ministry of Information and Communications, Provincial Department of Information and Communications), guidance on budget preparation from authorized state agencies, and specific expenditure contents and levels stipulated in this Circular. Such budgets shall be consolidated into the overall budget of the agency and submitted to the superior management agency.

Primary budget units shall consolidate the detailed budgets for information technology application of subordinate units and submit them to the same-level information and communications agency, while also consolidating these budgets into the overall budget of the agency or unit and submitting them to the same-level finance and planning-investment agencies in accordance with the State Budget Law and related guidance documents.

The information and communication agency shall coordinate with the financial agency and the planning-investment agency at the same level to appraise the budget for applying information technology of agencies and units under their jurisdiction. The financial agency and the planning-investment agency shall compile and submit to the competent authority the annual state budget estimate for applying information technology in accordance with the State Budget Law and guiding documents thereof.

The preparation of the budget for training and enhancing computer knowledge for civil servants and officials from the training and enhancement budget for civil servants and officials of the state shall be carried out in accordance with the Ministry of Finance's guidelines on managing and using the training and enhancement budget for civil servants and officials of the state.

2. Based on the annual state budget expenditure plan assigned by the competent authority (including the training and enhancement expenditure plan for civil servants and officials of the state; the expenditure plan for other sources of funds), based on the appraisal opinions of the financial agency at the same level, agencies and units shall allocate the budget for applying information technology in accordance with the provisions of the State Budget Law, and simultaneously send it to the financial agency and the information and communication agency at the same level.

3. The expenditure for applying information technology shall be accounted for and settled in the relevant field according to the current provisions of the State Budget Law and implementing guiding documents.

PART III. IMPLEMENTATION ORGANIZATION

1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

2. Repeal Circular No. 99/2001/TT-BTC dated December 5, 2001 of the Ministry of Finance guiding the priority of funds for applying and developing information technology.

Repeal the provisions on the content and levels of expenditure related to training and enhancing computer knowledge for civil servants and officials of the state as stipulated in Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the management and use of the training and enhancement budget for civil servants and officials of the state.

3. Specifically, the budget for implementing the task of applying information technology in 2008 at ministries, central agencies, and localities according to the project list approved by Decision No. 43/2008/QĐ-TTg dated March 24, 2008 of the Prime Minister approving the Plan for Applying Information Technology in the Operations of State Agencies in 2008 shall be guaranteed by the central budget.

4. In case of difficulties during implementation, agencies and units are requested to report to the Joint Ministries for study and resolution./.