Circular No. 52/2007/TT-BTC guides the financial regime for the operation of the Technical Innovation Competition

CIRCULAR

Guidelines for financial regulations for the operation

of the Technical Creativity Competition

_______________

Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

Pursuant to Decision No. 165/2006/QĐ-TTg dated July 14, 2006 of the Prime Minister on organizing the Technical Creativity Competition;

The Ministry of Finance issues guidelines for financial regulations for the operation of the Technical Creativity Competition as follows:

I. SCOPE OF APPLICATION

These Circulars guide certain expenditure regimes for activities related to organizing the National Technical Creativity Competition at all levels, including ministries, sectors, and provinces and centrally-run cities. The application of these provisions shall be made for the Vietnam Science and Technology Award and the Youth and Children's Creative Contest nationwide.

II. CONTENT AND EXPENSE LEVELS:

1. Content of expenditure:

1.1. Prize money:

- Expenditure for awarding prizes to organizations and individuals with winning solutions.

- Expenditure for rewarding agencies and organizations with outstanding achievements in promoting, mobilizing, and organizing the competition.

1.2. Promotion and mobilization of organizations and individuals to participate in the competition.

1.3. Organization of the launch ceremony, closing ceremony, and prize-giving ceremony of the competition, including rental of venues, decoration, and ceremonial arrangements.

1.4. Expenditure for soliciting opinions or hiring experts to analyze, evaluate, and test the results of submitted projects.

1.5. Training allowances for members of the Organizing Committee and Secretariat during the organization of the competition.

1.6. Support for authors of winning solutions who are not on state payroll and do not receive salary from the state budget for travel expenses (train, bus, food, accommodation) when receiving awards.

1.7. Rental of transportation means and working expenses of the Organizing Committee and Secretariat, including field surveys at the site.

1.8. Rental of exhibition venues for displaying winning solutions domestically and internationally.

1.9. Support for registration fees for intellectual property protection (trademarks, patents, industrial designs, copyrights) for individual and small business authors of winning solutions.

1.10. Printing of materials, making trophies, and compiling yearbooks of the competition.

1.11. Other expenditures (if any)

2. Directly related expenditure levels for organizing the competition:

2.1. Prize levels for winning solutions:

2.2. Some other expenditure levels:

Unit of measurement: 1,000 VND

2.3. Supporting authors to register intellectual property rights: not exceeding 6.5 million VND per patent; 1.4 million VND per trademark; 1.4 million VND per industrial design; and 0.4 million VND per copyright.

2.4. Working expense allowances for the Organizing Committee and Secretariat, and support for authors of winning solutions who are not on state payroll and do not receive salary from the state budget; these are implemented according to the regulations of central ministries, agencies, localities, and public administrative units and public service units throughout the country, which have detailed the regulations of the Ministry of Finance regarding working expense allowances for public administrative units and public service units throughout the country.

2.5. For other expenditures: exhibition and display of winning solutions, office supplies, rental of transportation means, trophy making, printing of yearbooks, and other direct expenses, based on specific tasks and approved budgets by competent authorities and current regulations.

The expenditure levels specified in points 2.1, 2.2, 2.3, and 2.4 above are the maximum levels from the state budget. Ministries, provincial, and city-level competitions may allocate higher or lower amounts than the specified levels, depending on their own additional revenue sources (other than state budget support).

III. SOURCES OF FUNDS FOR THE COMPETITION:

1. For the National Technical Creativity Competition, including:

- Financial support from the state budget allocated in the annual budget for science and technology affairs of the Vietnam Association for Science and Technology.

- Sponsorship funds and other legitimate sources raised from individuals, organizations, and businesses both domestically and internationally.

2. For the Technical Creativity Competition at the ministry, provincial, and city levels, including:

- Financial support from the state budget allocated in the annual budget for science and technology affairs of ministries, provinces, and centrally-run cities.

- Sponsorship funds and other legitimate sources raised from individuals, organizations, and businesses both domestically and internationally (if applicable).

IV. BUDGET PREPARATION, MANAGEMENT, AND SETTLEMENT OF FUNDSFinancial management for the Technical Creativity Competition must comply with the State Budget Law, current financial management regulations, and the following specific provisions:

1.1. At the Central Level:

1. Establishment of budget projections:

Annually, based on the competition program and plan, the workload to be carried out, and the expenditure levels stipulated in this Circular, the competition’s permanent agency prepares the state budget expenditure estimate (for items funded by the state budget) and the sponsorship income expenditure estimate (for items funded by sponsorship income) for the competition organization work, and submits it to the Ministry of Finance and the Ministry of Science and Technology for review and approval by the competent authority according to regulations.

Based on the state budget expenditure estimate assigned by the competent authority, the Vietnam Association for Science and Technology allocates and decides to assign the budget expenditure estimate to the competition’s permanent agency.

1.2. At the Ministry, Sector, Provincial, and Centrally-Run City Levels:

1.2. At the ministry, sector, province, and centrally governed city level:

Annually, based on the program, plan for organizing the Competition, the workload to be carried out, and the expenditure levels prescribed in this Circular, the Competition's permanent office shall prepare the budget estimate for state budget expenditures (for items funded by the state budget) and the budget estimate for expenditures from sponsorship revenues from domestic and foreign organizations and individuals (for items funded by sponsorship revenues) for the organization of the Competition, which shall be consolidated into the annual budget estimate of the Competition's main organizing agency, and submitted to the Ministry in charge (for Competitions organized at the ministry level) or to the Department of Finance and the Department of Science and Technology (for Competitions organized at the provincial or centrally-administered city level) for review and submission to the competent authority for approval in accordance with regulations.

Based on the state budget allocation approved by the competent authority, the main organizing agency of the Competition shall allocate and decide on the budget estimate to be assigned to the Competition's permanent office.

2. Final accounting of funds: in accordance with the provisions of the State Budget Law and current financial management regulations.

V. EFFECTIVE DATE

This Circular shall take effect fifteen days after its publication in the Official Gazette. Any difficulties or issues arising during implementation should be reported to the Ministry of Finance for study, amendment, and supplementation as necessary./.