Joint Circular No. 55/2015/TTLT-BTC-BKHCN guiding the construction standards, allocation of budget estimates, and settlement of financial expenses for scientific and technological tasks using state budget funds.

JOINT CIRCULAR

Guidelines on the establishment of cost norms, budget allocation, and final account settlement for scientific and technological tasks funded by the state budget For scientific and technological tasks utilizing the state budgetspecialized agency under the People's Committee of the province/city.

_______________________

 Pursuant to the State Budget Law number 01/2002/QH11 dated December 16, 2002;

Pursuant to the Law on Science and Technology No. 29/2013/QH13 dated June 18, 2013;

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;

On the basis of Decree No. 08/2014/NĐ-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology;

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;

The Minister of Finance and the Minister of Science and Technology issue this Joint Circular guiding the establishment of cost norms, budget allocation, and final account settlement for scientific and technological tasks funded by the state budget:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the input factors constituting the budget for scientific and technological (S&T) tasks funded by the state budget; cost norms for establishing the budget for S&T tasks; activities serving the management of S&T tasks by competent authorities; regulations on the preparation, review, approval, and final account settlement of the budget for S&T tasks; and regulations on research result publication expenses and intellectual property rights registration fees.

Article 2. Applicability

This Circular applies to agencies managing S&T tasks and competent authorities approving S&T tasks funded by the state budget; organizations and individuals implementing S&T tasks funded by the state budget, and other related organizations and individuals.

Article 3. Principles for applying cost norms in budget establishment and allocation

1. The cost norms for budget establishment prescribed in this Circular are maximum norms applicable to national-level S&T tasks. Based on the provisions of this Circular, ministries, central agencies, and localities shall be responsible for guiding and issuing contents and cost norms for budget establishment for S&T tasks at the ministry, provincial, and grassroots levels to ensure uniform implementation within their respective jurisdictions, ensuring compatibility with available resources, specific characteristics of S&T activities, and not exceeding the budget norms prescribed in this Circular.

2. Other cost norms serving as bases for budget preparation for S&T tasks not specifically provided for in this Circular shall be implemented according to current state regulations.

Article 4. Types of S&T tasks funded by the state budget

Types of S&T tasks funded by the state budget are specified in Articles 25, 26, 27, and 28 of Decree No. 08/2014/NĐ-CP dated January 27, 2014 of the Government detailing and guiding the implementation of certain provisions of the Law on Science and Technology.

Article 5. Positions for Implementing S&T Tasks

1. Positions for implementing S&T tasks.

a) Task leader;

b) Main implementer, scientific secretary;

c) Member;

d) Technician, support staff.

2. The number of members and working days for each position (task leader; main implementer, scientific secretary; member) depends on the content of the S&T task as described in the task description, reviewed by the Scientific Council, and approved by the competent authority in accordance with state regulations.

3. For the positions of technician and support staff, they shall be carried out in accordance with point c, Clause 1, Article 7 of this Circular.

Chapter II

SPECIFIC PROVISIONS

Section 1

INPUT FACTORS COMPOSING THE BUDGET AND SOME FRAMEWORK COST NORMS FOR ESTABLISHING THE BUDGET FOR S&T TASKS

Article 6. Input factors constituting the budget for scientific and technological tasks using state budget funds

1. Direct labor costs, including: wages for positions specified in Article 5 of this Circular; wages for domestic and foreign experts collaborating during the research and implementation of scientific and technological tasks. For grassroots-level scientific and technological tasks, experts shall not be hired during the organization and implementation process.

2. Costs for purchasing materials, raw materials, fuel, and supplies, including: raw materials, fuel, materials, tools, spare parts, consumables, energy, documents, reference materials, books, newspapers, journals, patent usage rights, designs, software, and technological secrets serving research activities.

3. Repair and procurement costs for fixed assets:

a) Costs for purchasing essential assets directly serving scientific research and technological development tasks.

b) Costs for renting assets directly participating in research and technological development tasks.

c) Depreciation costs for fixed assets (if applicable) during the direct participation in implementing scientific and technological tasks according to the depreciation rate prescribed for enterprise assets.

d) Costs for repairing equipment and facilities directly serving research activities of scientific and technological tasks.

4. Costs for organizing scientific conferences and travel expenses within and outside the country serving research activities.

5. Payment for external services serving research activities.

6. Expenditure on surveys and data collection.

7. Expenditure on office supplies, communication, printing serving research activities.

8. Costs for holding self-assessment meetings on the results of scientific and technological tasks (if applicable).

9. General management costs for scientific and technological tasks to ensure management requirements during the implementation of scientific and technological tasks.

10. Other costs directly related to the implementation of scientific and technological tasks.

Article 7. Framework and standards serving the preparation of budgets for scientific and technological tasks using state budget funds.

1. Budget for direct labor costs.

a) The structure of the detailed explanation of the calculation of direct labor costs for implementing scientific and technological tasks includes the following works and expected results:

In specific cases, scientific and technological tasks may not include all sections according to the above structure.

b) Direct wages for positions implementing scientific and technological tasks are calculated based on converted working days (08 hours/1 day; if there are odd hours exceeding 4 hours, it counts as 1 working day, less than 4 hours counts as half a working day) and the basic wage stipulated by the State at the time of preparing the budget.

The leading and principal organizations of scientific and technological tasks are responsible for preparing detailed explanations of the budget for direct wages according to the general structure of scientific and technological tasks at point a, Clause 1 of this Article, specifying each position involved in the work content and the number of working days for each position.

The budget for direct wages for each position is calculated according to the formula and standard below:

Tc = Lcs x Hstcn x Snc

Where:

Tc: Budget for direct wages of the position

Lcs: Basic wage stipulated by the State

Hstcn: Wage conversion factor per day for each position according to Table 1 below

Snc: Number of working days for each position

Table 1: Wage conversion factor per day for positions implementing scientific and technological tasks

c) The budget for direct wages for technical assistants and support staff shall not exceed 20% of the total budget for direct wages for positions specified in points a, b, and c of Clause 1, Article 5 of this Circular.

2. Hiring domestic and foreign experts to collaborate in research.

a) Hiring domestic experts.

When a scientific and technological task requires hiring domestic experts, the leading organization of the scientific and technological task shall base on the content of the work requiring expert assistance to negotiate the expert's fee, clearly explain it to the advisory board for review and approval by the competent authority according to the work assignment contract. If domestic experts are hired on a daily basis, the budget for hiring domestic experts shall not exceed 40,000,000 VND/person/month (22 days/month).

The total budget for expenses related to hiring domestic experts shall not exceed 30% of the total budget for direct wages for implementing scientific and technological tasks as stipulated in Clause 1, Article 7 of this Circular.

The total estimated budget for expenses related to hiring domestic experts shall not exceed 30% of the total estimated budget for direct payment of fees to implement scientific and technological tasks as stipulated in Clause 1, Article 7 of this Circular.

In special cases, where the science and technology task has a budget for hiring domestic experts exceeding 40,000,000 VND/person/month or the total budget for implementing the content of hiring domestic experts exceeds 30% of the total budget for direct labor costs to implement the science and technology task as stipulated in Clause 1, Article 7 of this Circular, then:

- For national-level science and technology tasks: the competent authority approving the science and technology task using state budget funds shall decide to approve and be responsible after receiving a written opinion from the Ministry of Science and Technology.

- For ministry-level and provincial-level science and technology tasks: the competent authority approving the science and technology task using state budget funds shall decide to approve and be responsible.

b) Hiring foreign experts.

In cases where the science and technology task requires hiring foreign experts, the organization primarily responsible for the science and technology task shall base on the content of the work requiring hired experts to negotiate the amount of payment for the experts, clearly explain the results of hiring the experts, and set criteria for evaluating the results of hiring the experts for the advisory council to review and examine, and submit to the competent authority for approval according to the contract for the work assignment. The total budget for implementing the content of hiring foreign experts shall not exceed 50% of the total budget for direct labor costs to implement the science and technology task as stipulated in Clause 1, Article 7 of this Circular. The head of the competent authority approving the science and technology task using state budget funds shall be responsible for the content and budget for hiring foreign experts.

In special cases, where the total budget for implementing the content of hiring foreign experts exceeds 50% of the total budget for direct labor costs to implement the science and technology task as stipulated in Clause 1, Article 7 of this Circular, then:

- For national-level science and technology tasks: the competent authority approving the science and technology task using state budget funds shall decide to approve and be responsible after receiving a written opinion from the Ministry of Science and Technology.

- For ministry-level and provincial-level science and technology tasks: the competent authority approving the science and technology task using state budget funds shall decide to approve and be responsible.

3. The budget for purchasing materials, raw materials, and supplies is established based on the forecasted volume of work, current regulations and standards (if applicable), and related quotations.

4. The budget for repair and procurement of fixed assets is established based on the forecasted volume of work, current regulations and standards (if applicable), and related quotations. This expenditure must have a coherent and synchronized purpose and content, and be carried out within a specific period consistent with the progress of the science and technology task; it is managed according to current regulations regarding repair and procurement of assets formed from state budget funds.

5. The budget for scientific conferences serving research activities.

The content and standard for expenditures on scientific conferences serving research activities are established and implemented according to the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, concerning the regulations on expenditures for welcoming foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses, and Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, concerning travel expenses and regulations on organizing conferences for state agencies and public service units. Additionally, this Circular specifies the maximum rate for building the budget for honoraria for participating in scientific conferences as follows:

- Chairperson: 1,500,000 VND/session.

- Conference secretary: 500,000 VND/session.

- Speaker presenting at the conference: 2,000,000 VND/presentation.

- Scientific report ordered by the conference organizing agency but not presented at the conference: 1,000,000 VND/report.

- Participant attending the conference: 200,000 VND/participant/session.

6. The budget for conducting surveys and collecting data is implemented according to the provisions of Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, concerning the management, use, and settlement of funds for conducting statistical surveys.

7. The budget for convening the self-assessment council for the implementation of science and technology tasks (if any): is established based on the number of council members with an expenditure not exceeding 50% of the expenditure for the acceptance council for national-level science and technology tasks as stipulated in Point a, Clause 1, Article 9 of this Circular. Ministries, central agencies, and localities are responsible for guiding specific standards for expenditures for convening the self-assessment council for the implementation of science and technology tasks.

8. The budget for general management of science and technology tasks.

Organizations primarily responsible for science and technology tasks using state budget funds may budget for general management expenses serving science and technology tasks, including electricity, water, administrative expenses arising to ensure the implementation of science and technology tasks at the primary organization; salaries and wages allocated for indirect activities during the management of science and technology tasks by the primary organization.

The budget for general management of science and technology tasks is 5% of the total budget for implementing science and technology tasks using state budget funds, but not exceeding 200 million VND.

9. Other expenses are applied according to the current management regulations of the law.

Article 8. Contents of management expenses for scientific and technological tasks

1. Expenses for activities of advisory boards.

a) Remuneration for members of scientific and technological advisory boards (advisory board to determine scientific and technological tasks, advisory board for selection and direct assignment of organizations and individuals responsible for scientific and technological tasks, and advisory board for evaluation and acceptance of results of scientific and technological tasks).

b) Meeting expenses for advisory boards.

c) Travel expenses for experts invited to participate in advisory work.

d) Office supplies and communication expenses serving advisory boards.

đ) Expenses for renting scientific and technological services related to the evaluation by the advisory board; renting facilities to serve the advisory board (if any).

2. Expenses for hiring independent consultants (if necessary).

3. Expenses for announcing selections on media channels.

4. Expenses for mid-term inspection and evaluation; inspection and evaluation after granting ownership and usage rights for research results and technological development outcomes, including:

a) Travel expenses for inspection teams;

b) Expenses for meetings of mid-term evaluation advisory boards (in cases where mid-term evaluation advisory boards are required).

5. Travel expenses for experts invited to participate in the content and financial assessment team of the task.

6. Other expenses directly related to the management of scientific and technological tasks.

Article 9. Certain standards for management expenses for scientific and technological tasks

1. Standards for expenses for activities of advisory boards.

a) Remuneration expenses

Unit of measurement: 1,000 VND

b) The maximum remuneration standards for advisory boards at point a, Clause 1, Article 9 of this Circular apply to national-level scientific and technological tasks. Based on capacity, resources, specific characteristics, and the level of scientific and technological activities of agencies and units, relevant ministries, central agencies, and localities are responsible for guiding and issuing remuneration standards for advisory boards of ministry-level, provincial-level, and grassroots-level scientific and technological tasks to be uniformly implemented within their respective jurisdictions, ensuring that they do not exceed the standards stipulated at point a, Clause 1, Article 9 of this Circular.

c) Other expense contents are budgeted based on anticipated workload and current legal regulations.

2. Standards for budgeting expenses for hiring independent consultants.

In cases where necessary (when scientific advisory boards have inconsistent opinions on selecting scientific and technological tasks; or when the competent authority managing scientific and technological tasks deems it necessary), the competent authority managing scientific and technological tasks may hire independent consultants for evaluation.

The total budgeted expense for hiring independent consultants is calculated at a maximum of five times the remuneration expense (including meeting expenses and review and evaluation expenses) of the Chairperson of the corresponding advisory board and is decided and borne responsibility for by the competent authority managing scientific and technological tasks.

3. Expenses for announcing selections on media channels (print media, television, online media, and other media): budgeted based on the quoted prices from selected media outlets.

4. Budget for mid-term inspection and evaluation expenses.

a) The travel expenses budget for the mid-term inspection and evaluation team is established according to the current regulations on travel allowances applicable to state agencies.

b) The remuneration budget for the mid-term evaluation advisory board (in cases where mid-term evaluation advisory boards are required) is applied at a maximum of fifty percent of the remuneration standard for the evaluation and acceptance advisory board stipulated at point a, Clause 1, Article 9 of this Circular.

Section 2

ESTABLISHMENT, AUDIT, APPROVAL AND SETTLEMENT OF EXPENSES FOR IMPLEMENTATION OF SCIENTIFIC AND TECHNOLOGICAL TASKS

Article 10. Budgeting for expenses related to activities serving state management work of competent state agencies for science and technology tasks.

Annually, at the time of building the state budget expenditure plan as prescribed, based on the plan for identifying, selecting, and directly assigning science and technology tasks for the year; the mid-term inspection and evaluation plan (if applicable), final acceptance evaluation plan for science and technology tasks for the year, and the cost standards stipulated in this Circular, ministries and central agencies shall prepare the budget for expenses related to activities serving state management work for science and technology tasks and consolidate them into their own science and technology expenditure plans; provincial Science and Technology Departments or units entrusted with state management responsibilities for science and technology at the local level shall prepare the budget for expenses related to activities serving state management work for science and technology tasks and consolidate them into the local science and technology expenditure plans for submission to the competent authority for approval.

Article 11. Budgeting for expenses of science and technology tasks.

1. Basis.

a) The objectives, requirements, contents, and workload of research of the science and technology task approved by the competent authority;

b) Economic-technical norms issued by relevant ministries and sectors, cost standards for preparing the budget stipulated in this Circular, and current state policies and regulations. In cases where there are no economic-technical norms, detailed explanations of the basis for preparing the budget must be provided.

2. Requirements.

a) The budget for expenses of the science and technology task shall be prepared and explained according to each research content and linked to specific results and products of the science and technology task.

b) The leading organization and the principal investigator of the task are responsible for preparing the budget for submission to the competent authority for examination and approval of the science and technology task.

Article 12. Reviewing, approving, and allocating the budget for implementing science and technology tasks.

1. The agency responsible for approving the science and technology task shall be responsible for organizing the review of the budget for expenses of the science and technology task in accordance with the prescribed regulations. In cases where the expenditure items do not have economic-technical norms issued by relevant ministries and sectors, the agency responsible for approving the science and technology task may decide necessary expenditure items and bear responsibility for its decision before the law.

2. Based on the science and technology expenditure plan assigned by the competent authority, ministries, sectors, and localities shall allocate the budget to subordinate units under their management and responsible for implementing the science and technology task.

Article 13. Finalizing the budget for implementing science and technology tasks.

The finalization of the budget for implementing science and technology tasks using state budget funds shall be carried out in accordance with the provisions of the State Budget Law, the Law on Science and Technology, and guiding documents.

Article 14. Publishing research results and registration fees for inventions and utility models.

Expenses for publishing research results (already published) and registration fees for intellectual property protection (already granted patents) shall be directly settled at the National Science and Technology Development Fund in accordance with Clause 2, Article 13 of the Regulations on the Organization and Operation of the National Science and Technology Development Fund promulgated together with Decree No. 23/2014/NĐ-CP dated April 3, 2014 of the Government on the Regulations on the Organization and Operation of the National Science and Technology Development Fund.

Chapter III

IMPLEMENTATION

Article 15. Implementation Provisions

1. This Circular takes effect from June 8, 2015.

2. This Circular replaces Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the establishment and allocation of budget for expenses for scientific and technological projects using state budget funds.

3. For science and technology tasks using state budget funds that have been approved by the competent authority before the effective date of this Circular, they shall continue to be implemented in accordance with the current regulations at the time of approval.

4. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly issued documents.

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 organize the implementation of this Circular. During the implementation process, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance and the Ministry of Science and Technology for consideration and appropriate amendments and supplements./.