Joint Circular No. 45/2001/TTLT-BTC-BKHCNMT guiding certain expenditure regimes for Science and Technology tasks

JOINT CIRCULAR

Guidelines on Certain Expenditure Regimes for Science and Technology Tasks

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Implementing Decree No. 87/CP dated December 19, 1996 of the Government detailing the delegation of management, budget preparation, implementation, and settlement of state budget, 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 expenditure for science and technology tasks, the Ministry of Finance and the Ministry of Science, Technology, and Environment issue guidelines on certain expenditure regimes as follows:

I- SCOPE OF APPLICATION AND OBJECTS

This Circular stipulates certain expenditure regimes for science and technology tasks (projects, programs) at the national level, ministry level, provincial level, and centrally governed cities, funded by the state budget.

II- CONTENT AND EXPENSE LEVELS

The expense levels prescribed in this Circular are maximum levels. The project leader bases the amount to be paid for each specific item on the workload and proposes 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:

Unit: 1,000 VND

III. MANAGEMENT AND SETTLEMENT

Financial management and settlement of funds for programs, projects must be carried out in accordance with the State Budget Law, current financial regulations, and the following provisions:

1- The head of the unit and the project leader are responsible for strict and effective management of expenditures, ensuring accuracy and settlement of actual expenditures for each project.

2- The approved budget for each project is the maximum amount for implementing that project. Upon completion of the project, if the actual expenditure is lower than the approved budget, the unit may use the surplus to strengthen its material base or fund urgent new tasks.

3- Expenses for individuals participating in scientific conferences or meetings for consultation, selection, review, and acceptance must have a list and specific amounts confirmed by the unit head.

4- For expenses calculated based on research products (technology, special topics, final reports):

+ In cases where the project leader implements: The unit head confirms the workload completed.

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

Each project's special topic research must be practical and consistent with the research content reflected in the approved research outline.

5- When purchasing materials for scientific research without an invoice, a receipt must clearly indicate the seller's name, buyer's name, address, model, quantity, price, and be approved by the unit head to be settled.

IV- IMPLEMENTATION

This Circular takes effect fifteen days from the date of signature and replaces Circular No. 49/TC-KHCN dated July 1, 1995 of the Ministry of Finance and the Ministry of Science, Technology, and Environment on expenditure regimes for research and development activities. Any issues encountered during implementation should be reported to the Ministry of Finance and the Ministry of Science, Technology, and Environment for appropriate amendments.