Joint Circular No. 57/1999/TTLT/BTC-BKHCNMT guiding the financial management of the program to build models applying science and technology for rural and mountainous economic and social development from 1998 to 2002.

 CIRCULAR

Guidelines for financial management of the program to build models of science and technology application serving rural and mountainous economic and social development

from 1998 to 2002

Pursuant to Decision No. 132/1998/QĐ-TTg dated July 21, 1998 of the Prime Minister assigning tasks to implement the Program "Building Models of Science and Technology Application Serving Rural and Mountainous Economic and Social Development from 1998 to 2002";

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the division of authority, preparation, implementation, and settlement of the state budget, and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain provisions of Decree No. 87/CP;

The Ministry of Finance and the Ministry of Science, Technology, and Environment issue guidelines on the financial management of the Program "Building Models of Science and Technology Application Serving Rural and Mountainous Economic and Social Development from 1998 to 2002" (hereinafter referred to as the Program) as follows:

Part 1

GENERAL PROVISIONS

1. Financial management of the Program shall be carried out in accordance with the State Budget Law, guiding documents of the Law, and specific provisions set forth in this Circular.

2. Funding for implementing the Program will be balanced within the annual state budget for science, technology, and environment at the central level to support the implementation of projects within the scope of the Program based on contracts between the Ministry of Science, Technology, and Environment and provincial Departments of Science, Technology, and Environment.

3. In addition to funding from the central state budget for science, technology, and environment, provinces and cities shall mobilize additional funds from local sources, people, and other sources to implement projects under the Program.

Part 2

SPECIFIC PROVISIONS

1. The Program to build models of science and technology application serving rural and mountainous economic and social development is implemented through selected projects aimed at transferring scientific and technological advancements to rural and mountainous areas, thereby creating models of science and technology application to serve the development of rural and mountainous economic and social conditions. The contents of the Program's projects focus on transferring advancements in crop and livestock cultivation, environmental protection, processing industry, etc., to enhance productivity and product quality, create new products, attract labor, generate employment, and contribute to restructuring the economy in rural and mountainous areas.

2. Funds from the central state budget for science, technology, and environment shall be used to support the implementation of Program tasks as follows:

+ Supporting costs for equipment, installation, and hiring experts to transfer technology.

+ Supporting costs for purchasing raw materials, seeds, seedlings, fertilizers, feed, plant protection chemicals, and animal health products to implement projects.

+ Supporting costs for training and technical instruction for those applying transferred technologies.

+ Costs for scientific conferences, theoretical and practical research on building models of science and technology application serving rural and mountainous economic and social development.

3. Budget preparation work:

3.1. Annually, along with preparing the budget for science, technology, and environment revenues and expenditures, provincial Departments of Science, Technology, and Environment shall develop projects on models of science and technology application serving rural and mountainous economic and social development from 1998 to 2002 according to Decision No. 132/1998/QĐ-TTg dated July 21, 1998 of the Prime Minister, submit them for approval by the People's Committees of provinces and centrally-administered cities, incorporate them into the local socio-economic development plan and annual budget, send them to the Ministry of Finance; and send the Ministry of Science, Technology, and Environment, including the budget for science, technology, and environment expenditures (separating the budget for implementing projects under Decision No. 132/1998/QĐ-TTg using central government funds).

3.2. The Ministry of Science, Technology, and Environment shall compile a list and funding requirements for projects on models of science and technology application serving rural and mountainous economic and social development into the annual budget for science, technology, and environment revenues and expenditures, and submit it to the Ministry of Finance for consolidation and submission to the Prime Minister for approval by the National Assembly.

3.3. Based on the total funding for the Program, the Ministry of Science, Technology, and Environment shall propose a budget allocation plan for implementing the Program for centrally-administered provinces and cities, submit it to the Ministry of Finance for review and consolidation, and then submit it to the Prime Minister for approval and notification to the centrally-administered provinces and cities.

3.4. The Ministry of Science, Technology, and Environment shall base on the content, workload, and budget estimates of the projects, propose the level of budget support and recovery of project funds, and submit these to the Ministry of Finance for review before the Ministry of Science, Technology, and Environment signs contracts with provincial Departments of Science, Technology, and Environment to implement the projects.

4. Allocation of funds:

4.1. Based on the state budget expenditure estimate assigned by the Government to centrally-administered provinces and cities, and the contracts signed between the Ministry of Science, Technology, and Environment and provincial Departments of Science, Technology, and Environment, the Ministry of Finance shall allocate funds to the localities via the provincial Departments of Finance and Prices to provide to provincial Departments of Science, Technology, and Environment for project implementation. For funds allocated for scientific conferences and research summaries of the Program, the Ministry of Finance shall allocate directly to the Ministry of Science, Technology, and Environment based on the approved annual budget estimate.

4.2. Quarterly, provincial Departments of Science, Technology, and Environment shall report on the implementation of projects, the use of allocated funds, with confirmation from the provincial Departments of Finance and Prices, to the Ministry of Finance as the basis for allocating funds for the next quarter to the localities, and also send reports to the Ministry of Science, Technology, and Environment for consolidation into the Program.

5. Inspection work:

5.1- The Department of Finance and Prices shall be responsible for coordinating with the Department of Science, Technology, and Environment to periodically or unexpectedly inspect the implementation of project expenditure items according to contracts signed by the Ministry of Science, Technology, and Environment with the Departments of Science, Technology, and Environment.

5.2- The Ministry of Finance shall coordinate with the Ministry of Science, Technology, and Environment to inspect the implementation of the program and the use of state budget funds to support the implementation of projects under the program. In cases where funds are used improperly, the finance authority shall suspend the disbursement of funds and recover the improperly spent funds.

6- Recovery of project support funds from the state budget:

6.1- For projects that produce goods for sale and generate revenue, the minimum amount recovered shall be equal to 20% of the state budget support funds.

As for the portion supported by the central government budget: The recovery rate of each project's funds is specified in the contract between the Ministry of Science, Technology, and Environment and the Departments of Science, Technology, and Environment.

As for the portion supported by local government budgets: The recovery rate of each project's funds is decided by the People's Committees of provinces and centrally-administered cities.

6.2- The Departments of Science, Technology, and Environment shall be responsible for recovering funds:

- Depositing into the dedicated account of the Ministry of Science, Technology, and Environment, for projects supported by the central government budget.

- Depositing into the dedicated account of the Departments of Science, Technology, and Environment, for projects supported by local government budgets.

Management and use of recovered funds deposited into dedicated accounts shall be governed by Circular Jointly Issued No. 50/1998/TTLT/BTC-BKHCNMT dated April 15, 1998, by the Ministry of Finance and the Ministry of Science, Technology, and Environment, concerning guidance on financial management of recovered funds from scientific and technological tasks.

7- Accounting and settlement work:

7.1- The Departments of Science, Technology, and Environment shall be responsible for accounting entries and final settlement reports according to Decision No. 999TC/QĐ/CĐKT dated November 2, 1996, issued by the Minister of Finance regarding the issuance of the System of Accounting Regulations for Administrative and Public Services, with final settlement reports reflecting the total funding sources for the program, analyzed by each source:

- Central government budget support.

- Local government budget support (if applicable).

- Other mobilized sources.

The Department of Finance and Prices shall be responsible for reviewing the final settlement reports of the Departments of Science, Technology, and Environment, compiling final settlement reports to send to the Ministry of Finance and the Ministry of Science, Technology, and Environment.

7.2- The Ministry of Science, Technology, and Environment shall be responsible for finalizing the settlement of allocated funds according to current financial regulations.

The Ministry of Finance shall cooperate with the Ministry of Science, Technology, and Environment to audit the delegated fund settlements based on the consolidated final settlement reports of the Departments of Finance and Prices of provinces and centrally-administered cities.

Part 3

IMPLEMENTING PROVISIONS

This Circular shall take effect fifteen days after the date of signature. During its implementation, if any difficulties arise, they should be reported to the relevant ministries for study, amendment, and supplementation to ensure compliance./.