Joint Circular No. 45/2001/TTLT/BTC-BKHCNMT guides certain expenditure regimes for scientific and technological tasks.

REGULATION TƯ

JOINT CIRCULAR OF THE MINISTRY OF FINANCE AND THE MINISTRY OF SCIENCE, TECHNOLOGY AND ENVIRONMENT NO. 45/2001/TTLT/BTC-BKHCNMT
DATE JUNE 18, 2001 GUIDING SOME REGULATIONS ON EXPENSES
FOR
SCIENTIFIC AND TECHNOLOGICAL TASKS IMPLEMENTING Decree No. 87/CP dated December 19, 1996 of the Government "Providing Detailed Regulations on the Delegation of Management Authority, Budget Preparation, Implementation, and Finalization of State Budgets," and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government "Amending and Supplementing Certain Articles of Decree No. 87/CP dated December 19, 1996 of the Government."

To unify the management of expenses for scientific and technological tasks, the Ministry of Finance and the Ministry of Science, Technology and Environment guide some expense regulations as follows:

This Circular stipulates some expense regulations for national-level, ministry-level, provincial, and centrally-administered city scientific and technological tasks (projects, programs) funded by state budget funds. II. CONTENT

I- SCOPE OF APPLICATION AND OBJECTS

AND EXPENSE LEVELS

The expense levels specified in this Circular are maximum levels. Project leaders base the amount to be paid for each specific content on the workload and propose it to the head of the unit. For expenses not specified in this Circular, they shall be implemented according to current general regulations.

Contents and expense levels:

National-level projects

Provincial and municipal projects

Unit: 1,000 VND

+ In case other organizations or individuals are hired: The unit head and project leader sign contracts with them. The results of research contracts must be recognized by the project leader.

Each project's research topics must be practical and consistent with the research contents reflected in the approved research outline. 5- In cases where materials for scientific research are purchased without invoices, a receipt must clearly indicate the seller's name, address, model, quantity, price, and be approved by the unit head to be settled. This Circular takes effect 15 days from the date of signature and replaces Circular No. 49/TC-KHCN dated July 1, 1995 of the Joint Ministry of Finance and Ministry of Science, Technology and Environment "Regulating Expense Regulations for Research and Development Activities." During implementation, any issues should be reported to the Ministry of Finance and the Ministry of Science, Technology and Environment for appropriate amendments. certain provisions below:

1- The head of the unit, the project leader is responsible for managing expenditures strictly, effectively, ensuring accuracy and settling accounts according to the actual expenditure for each project.

2- The approved budget for each project is the maximum amount to implement that project. Upon completion of the project, if the actual expenditure is lower than the approved budget, the unit may use the surplus to enhance infrastructure, fund urgent tasks newly arising within the unit.

3- Expenses for individuals participating in seminars, meetings of the Scientific Council for consulting, selecting, reviewing, and finalizing must have a list and specific amounts for each individual attending, confirmed by the head of the unit. 4- For expenses calculated based on research products

(technology, topics, summary reports): + In cases where the project leader implements: The head of the unit

confirms the volume of work completed. + In cases where other organizations or individuals are hired to implement: The head of the unit, the project leader shall enter into contracts with these organizations and individuals. The results of research contracts, reports according to topics must be recognized by the project leader.

Research topics of each project must be practical and consistent with the research contents outlined in the approved research outline. 5- In cases of purchasing materials for scientific research, if there is no invoice

as prescribed, then a receipt must be provided detailing the seller's name, buyer's name, address, model, quantity, price, and must be agreed upon by the head of the unit before settlement.

This Circular takes effect fifteen days from the date of signature and replaces Circular No. 49/TC-KHCN dated July 1, 1995 issued jointly by the Ministry of Finance and the Ministry of Science, Technology, and Environment "Regulations on Expenditure for Research and Development Activities." During implementation, any difficulties should be reported to the Ministry of Finance and the Ministry of Science, Technology, and Environment for review and appropriate amendments. pursuant to the provisions, there must be a receipt clearly stating the name, address, model, quantity, price, and the approval of the head of the unit for the settlement and finalization to be carried out.

IV- IMPLEMENTATION

This Circular shall take effect fifteen days from the date of signature and shall replace Circular No. 49/TC-KHCN dated July 1, 1995, issued jointly by the Ministry of Finance and the Ministry of Science, Technology, and Environment, entitled "Regulations on Expenditure Rules for Research and Development Activities." During implementation, if any difficulties arise, it is recommended that they be reported. Any issues should be reported to the Ministry of Finance and the Ministry of Science, Technology, and Environment for study and appropriate amendments.