Joint Circular No. 49/2014/TTLT-BTC-BKHCN guiding the financial management of the Program to support the development of science and technology enterprises and public scientific and technological organizations implementing the self-management mechanism and bearing responsibility for their own actions.

JOINT CIRCULAR

Guidelines for financial management of the Program to support the development of science and technology enterprises and public scientific and technological organizations implementing the self-management and self-responsibility mechanism
Implementing Decision No. 592/QD-TTg dated May 22, 2012 of the Prime Minister approving the Program to support the development of science and technology enterprises and public scientific and technological organizations implementing the self-management and self-responsibility mechanism;
The Minister of Finance and the Minister of Science and Technology issue this Circular guiding the financial management of the Program to support the development of science and technology enterprises and public scientific and technological organizations implementing the self-management and self-responsibility mechanism.

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 20/2013/NĐ-CP dated February 26, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;

Article 1. This Circular guides the financial management of the implementation of the Program to support the development of science and technology enterprises and public scientific and technological organizations implementing the self-management and self-responsibility mechanism (hereinafter referred to as the Program), which was approved by Decision No. 592/QD-TTg dated May 22, 2012 of the Prime Minister.

Article 2. This Circular applies to organizations and individuals participating in the management and implementation of the Program.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Project managing authority:

a) The Ministry of Science and Technology is the project managing authority for projects under the Program directly managed by the Ministry of Science and Technology;

Article 2. Interpretation of Terms

b) Ministries, ministerial-level agencies, government agencies, and other central state agencies (hereinafter referred to as ministries and sectors) are the project managing authorities for projects under the Program managed by ministries and sectors;

c) People's Committees of provinces and centrally-administered cities (hereinafter referred to as provincial People's Committees) are the project managing authorities for projects under the Program managed by localities and projects delegated by the central government to be managed by localities (if any).

2. Organizations and individuals primarily responsible for implementing the project are those who propose the project and are approved by the competent authority to implement the project.

Article 3. Principles of mobilizing financial resources

1. Projects must have a plan for mobilizing financial resources, detailing the funding requirements according to each source specified in Article 6 of this Circular and clearly explaining the ability to mobilize financial resources to implement the project.

2. The plan for mobilizing financial resources must ensure feasibility:

a) Non-budgetary funds for implementing the project must be confirmed by financial institutions, credit institutions, and funds; capital and assets of organizations and individuals for counterpart funding for the project must be guaranteed by the organizations and individuals themselves;

b) Budgetary funds from the State for implementing the project must have the written opinion of the competent state management agency regarding such funds.

3. Before approving the project, the competent authority approving the project must ensure that the plan for mobilizing financial resources is sufficient to implement the project.

Article 4. Principles of supporting and using funds from the State budget

1. The allocation of the State budget must ensure a structure proportional to the mobilized funds outside the budget according to the approved project. The State ensures adequate allocation of support funds from the State budget for approved projects.

2. Support funds from the State budget must be detailedly planned according to each type of capital for the entire implementation period; they must be allocated and used according to the progress and structure in the approved project budget.

3. The procedures for preparing budgets, allocating, using, and settling accounts for support funds from the State budget shall be carried out in accordance with the provisions of the State Budget Law and related guiding documents.

4. Organizations, individuals, and enterprises using support funds from the State budget to implement the project must ensure their use for the intended purpose, in accordance with regulations, and be subject to inspection and supervision by the competent authority with jurisdiction as prescribed.

1. Organizations and individuals primarily responsible for implementing the project must use and disburse non-State budget funds in accordance with the plan for mobilizing financial resources, ensuring a structure proportional to the State budget funds according to the approved project.

2. Organizations and individuals primarily responsible for implementing the project must monitor the mobilization and disbursement of non-State budget funds in accordance with the schedule, structure, and total amount stipulated in the signed contract.

Article 5. Principles for the use of non-state budget funds

1. The organization or individual primarily responsible for implementing the project shall be responsible for using and disbursing non-state budget funds in accordance with the financial resource mobilization plan, ensuring the structure in proportion to the state budget funds as approved in the project.

2. The organization or individual primarily responsible for implementing the project shall be responsible for supervising the mobilization and disbursement of non-state budget funds in accordance with the schedule, structure, and total amount stipulated in the signed contract.

Chapter II

SPECIFIC PROVISIONS

Article 6. Budget for Implementing the Program

1. The funds for implementing the Program shall be guaranteed from the following sources:

a) State budget:

- The central budget shall allocate funds for tasks under the Program carried out by ministries and sectors, and common activities of the Program organized by the Office of National Science and Technology Programs (hereinafter referred to as the National Program Office);

- Local budgets and additional targeted central budget allocations for local budgets shall balance funds for tasks under the Program implemented by localities and tasks delegated by the central government to localities;

- Funds from the state budget allocated to implement tasks under the Program shall be arranged within the annual budget estimates of ministries, sectors, and localities.

b) The National Technology Innovation Fund, the National Science and Technology Development Fund, and other lawful funds;

c) Other lawful sources (credit capital, ODA capital, international cooperation capital, foreign aid, and other capital sources);

d) Counterpart funding includes:

- Contributions from agencies, units, and individuals implementing projects and tasks;

- Funding raised from other lawful sources.

2. Additional targeted central budget allocations for local budgets to implement projects managed by localities under delegation from the central government shall be carried out according to the following principles:

a) For localities that have more than 50% of their revenue shared with the central budget, the central budget will not support the costs of projects funded from local budgets;

b) For localities that have less than 50% of their revenue shared with the central budget, the central budget will provide targeted support to localities up to a maximum of 50% of the state budget support cost for implementing projects as stipulated in this Circular;

c) For localities that cannot yet balance their budgets and Quảng Ngãi Province (which shares revenue with the central budget but has six poor districts), the central budget will provide targeted support to localities up to a maximum of 70% of the state budget support cost for implementing projects as stipulated in this Circular.

3. Ministries, sectors, and provincial People's Committees shall manage and utilize state budget funds effectively to implement projects under the Program without duplication with other programs and projects.

Article 7. Content and Level of Support from the State Budget for Projects under the Program

1. Provide a maximum financial support of 80 million VND for consulting activities of projects approved by competent authorities, including: projects supporting the establishment of technology incubation bases and science and technology enterprises; projects supporting technology incubation activities and science and technology enterprise incubation; projects supporting the development of science and technology enterprises. The content of consulting activities shall be implemented in accordance with specific guidelines issued by the Ministry of Science and Technology.

2. Provide 50% of training, capacity building, and short-term domestic training costs for managers and staff working at technology incubation bases, science and technology enterprise incubation bases; science and technology enterprises and public scientific and technological organizations operating under the self-management and self-responsibility mechanism.

The content and specific expenditure levels shall be implemented in accordance with the guidelines set forth in Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance on the preparation of budget estimates, management, and utilization of state budget funds for civil servant training and capacity building, and Circular No. 05/2011/TTLT-BKHĐT-BTC dated March 31, 2011, jointly issued by the Ministry of Planning and Investment and the Ministry of Finance on guiding assistance for human resource training and capacity building for small and medium-sized enterprises.

3. Costs for equipment and services at national key laboratories, technology incubation bases, and science and technology enterprise incubation bases shall be supported according to the following standards:

- Up to 50% of operational costs for machinery and equipment (including labor costs) at national key laboratories, technology incubation bases, and science and technology enterprise incubation bases of approved projects;

- Up to 30% of project implementation costs, including procurement costs for materials, raw materials, and fuel used during the experimental process; costs for hiring services provided by national key laboratories, technology incubation bases, and science and technology enterprise incubation bases.

4. Costs for research activities aimed at developing ideas, decoding technologies, and perfecting technologies to create new products shall be supported as follows:

- Provide 100% funding for research and technology decoding activities to produce prototypes and technical designs.

- Provide up to 50% funding for activities to perfect technologies to create new products.

The content and specific support standards shall be implemented in accordance with current regulations on the use of state budget funds for scientific research and technological development topics and experimental production project costs.

5. Provide project-based support up to a maximum of 50% of total investment costs (excluding residual value or depreciation costs of existing equipment and facilities) for experimental production projects applying inventions and useful solutions to establish science and technology enterprises; up to a maximum of 70% of total investment costs for experimental production projects in the agricultural sector implemented in areas with difficult socio-economic conditions as specified in Decision No. 30/2007/QĐ-TTg dated March 5, 2007, issued by the Prime Minister regarding the list of administrative organizations in difficult regions and subsequent amendments and supplements (if any).

The content and specific support standards shall be implemented in accordance with the provisions of Circular No. 22/2011/TTLT-BTC-BKHCN dated February 21, 2011, jointly issued by the Ministry of Finance and the Ministry of Science and Technology on financial management for experimental production projects supported by state budget funds and other relevant documents. related.

6. Support up to 50% of the costs for activities involving collaboration with organizations or experts abroad of projects approved by competent authorities to incubate and develop science and technology enterprises, including the following contents:

- Costs for hiring foreign experts to teach or work in Vietnam under contracts between foreign experts and the entities using their services. The Ministry of Science and Technology is responsible for organizing the selection of experts to implement this content and ensuring efficient use of funds.

- Accommodation and travel expenses within Vietnam for foreign experts directly participating in activities under the collaboration framework. The specific content and support levels are implemented according to Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, which stipulates the reception expense system for foreign guests working in Vietnam, international conference and seminar expenses in Vietnam, and domestic hospitality expenses.

- Costs for purchasing textbooks and materials according to current financial norms.

7. Support public scientific and technological organizations in addressing policies for surplus staff when transitioning to an autonomous and self-responsible mechanism, including:

a) Financial support for those retiring early, transferring to work at non-public organizations, or immediately terminating employment.

b) Funding for training, retraining, and skill enhancement to transition careers and find new jobs.

Article 8. Contents and expenditure standards for general activities of the Program

1. Expenditure for the Steering Committee:

a) Costs for organizing regular and extraordinary meetings of the Steering Committee;

b) Costs for organizing inspection and supervision delegations; organizing mid-term and final evaluations to assess the implementation results of the Program;

c) Other expenditures of the Steering Committee.

2. General expenditure and project costs serving management activities of the Program:

a) Surveys, investigations, identification, and classification of organizations and individuals with potential to form science and technology enterprises;

b) Surveys, assessments, and classifications of public scientific and technological organizations to develop plans and transition pathways to an autonomous and self-responsible mechanism;

c) Building a national database on science and technology enterprises, including establishment, quantity, operational status, development, technology usage, and access to new technologies of science and technology enterprises;

d) Designing, building, and operating an electronic information portal to disseminate technology and science and technology enterprise information;

đ) Information dissemination and promotion about Program activities and project implementation outcomes;

e) Implementing scientific and technological tasks to study and propose amendments, supplements, and improvements to mechanisms and policies for developing science and technology enterprises and the autonomous and self-responsible mechanism of public scientific and technological organizations;

g) Other expenditures serving management activities of the Program.

3. Expenditure for the National Program Office's activities serving Program management:

a) Salaries, wages, and other allowances based on salaries for staff of the National Program Office involved in managing the Program;

b) Costs for organizing evaluation boards and scientific and technological councils;

c) Costs for reviewing, inspecting, and evaluating project acceptance;

d) Costs for independent audit work;

đ) Conference, seminar, and scientific meeting costs, organizing mid-term and final evaluations of the Program, compiling and printing specialized books and Program results;

e) House rent, electricity, water, communication, office supplies, and equipment costs;

g) Fuel, vehicle rental costs for professional work;

h) Purchase and repair costs for assets and maintenance of facilities for professional work;

i) Expenses for departure and arrival;

k) Other related expenditures for the National Program Office's activities serving Program management.

4. The expenditure standards for the contents in Clause 1, Clause 2, and Clause 3 of this Article shall be applied according to the current regulations on budget expenditure standards.

Article 9. Establishing Budget Estimates, Allocating and Assigning Budget Estimates for Program Expenses

The establishment of budget estimates, allocation, and assignment of state budget funds from the operating expenses for science and technology programs for the implementation of the Program shall be carried out in accordance with the State Budget Law and current guiding documents. This Circular provides guidance on specific matters as follows:

1. Annually, at the time of establishing the state budget revenue and expenditure estimates, units assigned to implement projects under the Program shall base their budget estimates to ensure the implementation of the Program's projects on the approved tasks within the project and the detailed guidance provided in this Circular. They shall submit these estimates to the competent authority through the managing agency for consolidation into the annual budget estimates of the Ministries, sectors, and localities for approval by the competent authority; simultaneously, they shall send them to the Ministry of Science and Technology for consolidation and coordination in implementation.

2. For central government budget funds supporting local budgets to carry out tasks delegated to local management: The Ministry of Science and Technology shall establish budget support estimates for each locality and consolidate and send them to the Ministry of Finance together with the annual central government budget expenditure estimates according to the State Budget Law.

3. The budget for implementing projects directly managed by the Ministry of Science and Technology, the operational budget of the Program Steering Committee, common operational budgets, projects serving management work of the Program, and the operational budget of the National Program Office serving management work of the Program at the central level shall be established by the National Program Office in accordance with current regulations and sent to the Ministry of Science and Technology for consolidation into the annual budget expenditure plan to be submitted to the Ministry of Finance according to the State Budget Law.

The general management budget of the Program at each locality (if applicable) shall be guaranteed in the annual local budget estimate by the locality.

4. The allocation and assignment of budget estimates shall be carried out in accordance with the current financial management regulations and budget decentralization. For central projects delegated to local management, the budget estimates shall be assigned to each locality for management in the form of targeted support.

Article 10. Disbursing Funds from the State Budget for Implementing the Program

1. For projects managed by Ministries and Sectors:

a) Receiving funds and controlling expenditures:

- For projects directly managed by the Ministry of Science and Technology, the National Program Office shall open a budget account at the State Treasury to receive funds for the implementation of projects directly managed by the Ministry of Science and Technology; activities of the Program Steering Committee; common activities, projects serving management work of the Program, and activities of the National Program Office serving management work of the Program. The National Program Office shall be responsible for controlling expenditures and bear legal responsibility for the legality, legitimacy, documentation, and vouchers of expenditures of the project leading organization; and perform settlement and final accounting with the State Treasury where transactions take place in accordance with current regulations.

The State Treasury shall control expenditures according to the terms agreed upon in the project implementation contracts, without controlling the deposit accounts of the project leading organizations opened at the State Treasury; nor will it control the detailed expenditure records of the project leading organizations.

- For projects managed by other Ministries and Sectors, the Ministries and Sectors shall manage, use, and allocate budget estimates for project implementation to the project leading organizations in accordance with current state budget management regulations;

- Project leading organizations shall open accounts at the State Treasury where transactions take place to receive project implementation funds and bear full responsibility for their own expenditure decisions, subject to inspection and control by the Ministries and Sectors regarding the use and settlement of project implementation funds. For projects directly managed by the Ministry of Science and Technology, project leading organizations shall open deposit accounts at the State Treasury where transactions take place to receive project implementation funds and bear full responsibility for their own expenditure decisions, subject to inspection and control by the National Program Office regarding the use and settlement of project implementation funds.

- The State Treasury shall control state budget expenditures at the budget accounts of state budget users according to Circular No. 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the system of controlling and settling state budget expenditures through the State Treasury.

b) Advance payments:

- When making advance payments, state budget users shall withdraw budget estimates to make advance payments to organizations and individuals implementing projects based on not exceeding the allocated budget estimates for the year and the agreed funding schedule in the contracts signed with the project leading organizations. The initial advance payment application documents to be submitted to the State Treasury include: The annual budget estimates assigned by the competent authority; the budget withdrawal request (advance payment), clearly stating the advance payment content; the project implementation contract.

- Before making subsequent advance payments, Ministries and Sectors shall inspect and evaluate the progress, volume of work completed, and the use of project implementation funds. Subsequent advance payments shall only be made if the project has been settled at least 50% of the previously advanced funds and does not violate current national regulations related to the implementation of the project. Subsequent advance payment application documents to be submitted to the State Treasury include: Inspection progress report and evaluation of completed work volume; confirmation of funds used; the budget withdrawal request (advance payment), clearly stating the advance payment content.

c) Settling advance payments:

When settling advance payments, state budget users shall submit settlement documents to the State Treasury where transactions take place. Settlement documents shall include: Advance payment settlement request; Confirmation of completed work content; Detailed list of expenditures settled corresponding to the completed work volume confirmed by the competent authority.

2. For projects managed by localities under the central government's authorization:

Based on the central budget expenditure plan allocated to ministries, sectors, and localities, the Ministry of Finance shall provide funding in the form of targeted support to localities. The provision of central budget funds for targeted support to localities shall follow the principle that the central budget support is commensurate with the local budget structure to ensure the implementation of the project and consistent with the disbursement progress of the local budget as decided in the project approval decision.

The provision of funding from the central budget and local budget to organizations and units responsible for implementing the project shall be carried out in accordance with the Circular of the Ministry of Finance on the organization of annual state budget estimates.

3. For projects managed by localities using local budgets: such projects shall be implemented in accordance with the State Budget Law.

4. Common Program Operating Expenses

Common Program operating expenses shall be directly implemented at the National Program Office and expended in accordance with current regulations applicable to third-level budgetary units using state funds. The State Treasury shall control expenditures in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012, issued by the Ministry of Finance, concerning the system of controls and payments of state budget expenditures through the State Treasury.

Article 11. Finalizing the Program's Budget Expenses

1. Project and task implementation funds of the Program shall be utilized and settled according to the State Budget Law and current guiding documents.

2. When settling accounts, project and task implementation funds of the Program must ensure complete and valid financial documentation in accordance with current financial regulations.

Article 12. Financial Inspection Work of the Program

1. Annually, ministries, sectors, and provincial People's Committees shall conduct regular or spot inspections of the implementation of projects, assess progress and the effectiveness of state budget utilization of projects they manage or have been authorized to manage, and report to the National Program Office for consolidation by the Ministry of Science and Technology.

The National Program Office is responsible for regularly or spot inspections of the implementation of projects, assessing progress and the effectiveness of state budget utilization of projects directly managed by the Ministry of Science and Technology; coordinating with ministries, sectors, and provincial People's Committees to regularly or spot inspect the implementation of projects managed by central ministries, sectors, and localities.

2. In cases where projects fail to implement according to plans, misuse funds for improper purposes, or violate regulations, the projects will be suspended and the improperly used funds will be recovered and returned to the state budget, while simultaneously notifying the State Treasury branch handling transactions to cooperate in recovering the improperly used funds and returning them to the state budget.

Article 13. Handling Upon Termination of Contracts

Upon completion of the contract term but failing to meet acceptance requirements, or being halted due to inspection by competent state management authorities finding non-compliance with set objectives or the main authority proposing not to continue the project, the handling measures shall be decided according to current regulations on dealing with unfinished projects.

Article 14. Management, use, and disposal of Program assets

The management, use, and disposal of Program assets shall be carried out in accordance with the laws on procurement, management, use, and disposal of state assets.

Chapter III

IMPLEMENTATION

Article 15. Effective Date

This Circular takes effect from June 8, 2014.

Article 16. Responsibility for Implementation

The Ministry of Finance shall take the lead and coordinate with the Ministry of Science and Technology to guide and implement this Circular.

During implementation, if there are any difficulties, organizations and individuals are requested to report them to the Ministry of Finance and the Ministry of Science and Technology for review and appropriate amendments./.