Joint Circular No. 59/2015/TTLT-BTC-BKHCN guiding the financial management for implementing the Program on Developing the Science and Technology Market until 2020.

JOINT CIRCULAR

Guidelines for Financial Management to Implement the Science and Technology Market Development Program until 2020

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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;

Pursuant to Decision No. 2075/QĐ-TTg dated November 8, 2013 of the Prime Minister approving the Science and Technology Market Development Program until 2020;

The Minister of Finance and the Minister of Science and Technology jointly issue this Circular guiding financial management to implement the Science and Technology Market Development Program until 2020.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides financial management to implement the Science and Technology Market Development Program until 2020 approved by Decision No. 2075/QĐ-TTg dated November 8, 2013 of the Prime Minister (hereinafter referred to as the Program).

Article 2. This Circular applies to organizations in charge of implementing tasks under the Program (hereinafter referred to as the organization in charge), units managing tasks of the Program, units managing funds for implementing tasks of the Program, and other organizations and individuals related to the Program.

Article 3. Principles for Supporting and Using Funds from the State Budget

Clause 1. Ensuring the budget structure in accordance with the ratio with other sources of funding outside the state budget as stipulated in Articles 4 and 5 of this Circular according to approved tasks.

Clause 2. State budget support funds are detailed planned according to each type of capital for the entire implementation period; allocated and used according to progress and structure in the approved budget estimate.

Clause 3. Procedures for preparing budgets, allocating, using, and settling accounts for state budget support funds shall be carried out in accordance with the provisions of the State Budget Law and relevant documents.

Clause 4. Organizations, individuals, and enterprises using state budget support funds to implement tasks must ensure compliance with the purpose, current standards, norms, and expenditure regulations, and are subject to inspection and supervision by competent authorities in accordance with current laws.

Article 4. Principles for Using Funds Outside the State Budget

The organization in charge, units managing tasks of the Program, units managing funds for implementing tasks of the Program, and other organizations and individuals implementing tasks have the responsibility to:

Clause 1. Mobilize, use, and disburse funds outside the state budget in accordance with the mobilization plan of financial resources, ensuring the ratio with the state budget as stipulated in Article 5 of this Circular according to approved tasks.

Clause 2. Monitor the mobilization, use, and disbursement of funds outside the state budget in accordance with the schedule, structure, and total amount specified in the signed contract.

Chapter II

SPECIFIC PROVISIONS

Article 5. Funding for Implementing the Program

Funding for implementing the Program is ensured from the following sources:

Clause 1. The state budget allocated for science and technology, balanced and arranged in the annual state budget estimate to implement the Program in accordance with the State Budget Law and relevant documents;

Clause 2. The National Science and Technology Development Fund, the National Technological Innovation Fund, and other lawful funds according to the management and usage regulations of each fund;

Clause 3. Other lawful sources: credit capital, ODA capital, international cooperation capital, foreign aid, and other capital;

Clause 4. Matching funds include:

Sub-clause a. Contributions from organizations, units, and individuals implementing Program tasks;

Point b) Funding raised from other legitimate sources.

Article 6. Ministries, central agencies, and People's Committees of provinces and centrally-administered cities allocate funds to organize the implementation of related tasks of other national scientific programs, projects, and research topics that have been approved by authorized bodies and coordinate with the Ministry of Science and Technology to integrate these tasks with those of the Program to ensure effectiveness and promote the development of the science and technology market.

Article 5. Content and Level of Expenditure for Implementing the Tasks of the Program

1. For scientific projects and science and technology topics under the Program

Support up to 100% of state budget funds for implementing the contents of scientific projects and science and technology topics that have been approved by competent authorities. The content and expenditure standards shall be in accordance with current regulations on the use of state budget funds for scientific projects and science and technology topics utilizing state budget funds.

2. For scientific and technological projects under the Program

a) Investment in establishing national technology trading floors in Hanoi, Ho Chi Minh City, and Da Nang, along with a synchronized network of science and technology service organizations as stipulated in Point c, Clause 2, Section III, Article 1 of Decision No. 2075/QĐ-TTg, shall be implemented according to current regulations governing development investment projects.

b) The content and level of support from state budget funds for establishing and developing intermediary organizations, activities of technology incubators, and science and technology business incubators as stipulated in Point a, Clause 2, Article 9 and Clause 1, Article 10 of Circular No. 32/2014/TT-BKHCN dated November 6, 2014 of the Ministry of Science and Technology (hereinafter referred to as Circular No. 32/2014/TT-BKHCN) shall be implemented according to Clause 1, Article 7 of Joint Circular No. 49/2014/TTLT-BTC-BKHCN dated April 23, 2014 of the Ministry of Finance and the Ministry of Science and Technology guiding financial management for the program supporting the development of science and technology businesses and public science and technology organizations operating under an autonomous mechanism.

c) Support up to 100% of state budget funds for training, capacity building, and compiling teaching materials for officials and civil servants; up to 50% of state budget funds for training and capacity building for employees of enterprises and science and technology organizations as stipulated in Points b and c, Clause 2, Article 9 and Clause 2, Article 11 of Circular No. 32/2014/TT-BKHCN.

The content and level of support from state budget funds shall apply the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance regarding the preparation of budgets, management, and utilization of state budget funds for the training and capacity building of officials and civil servants; Joint Circular No. 04/2014/TTLT-BKHĐT-BTC dated August 13, 2014 of the Ministry of Planning and Investment and the Ministry of Finance guiding assistance for training and capacity building of human resources for small and medium-sized enterprises.

d) Support up to 100% of state budget funds for travel expenses for officials and civil servants participating in short-term training courses and vocational training abroad as stipulated in Clause 2, Article 11 of Circular No. 32/2014/TT-BKHCN.

The content and level of support from state budget funds for travel expenses for the aforementioned subjects shall apply the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance regarding travel expense regulations for officials and civil servants traveling abroad for short-term assignments funded by the state budget.

f) Support up to 100% of state budget funds for administrative agencies, and up to 50% of state budget funds for enterprises and science and technology organizations implementing projects to assess technology needs and supply capabilities as stipulated in Points a, b, and c, Clause 2, Article 12 of Circular No. 32/2014/TT-BKHCN.

The content and expenditure standards shall apply the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the level of expenditure for creating electronic information to maintain the regular operation of units using state budget funds.

g) Support up to 100% of state budget funds for administrative agencies, and up to 50% of state budget funds for enterprises and science and technology organizations implementing tasks to investigate, survey, research markets, collect information, and identify potential targets for promoting the development of science and technology markets as stipulated in Point a, Clause 2, Article 14 of Circular No. 32/2014/TT-BKHCN.

The content and expenditure standards shall apply the provisions of Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance regarding the management, use, and settlement of funds for statistical surveys.

h) Support up to 100% of state budget funds for administrative agencies, and up to 50% of state budget funds for enterprises and science and technology organizations for hiring experts for certain contents as stipulated in Circular No. 32/2014/TT-BKHCN: supporting intermediary organization activities as stipulated in Point d, Clause 2, Article 9; assessing capability and exploitation potential of technology supply and demand as stipulated in Point d, Clause 2, Article 12; developing commercialization plans, evaluating, and valuing scientific research and technological development results, intellectual property as stipulated in Clause 2, Article 13.

The expenditure standards shall apply the provisions of Clause 1, Article 3 of Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, Invalids, and Social Affairs regarding the salary levels for domestic consulting experts serving as the basis for budget estimates for consulting service contracts under time-based government-funded contracts.

i) The level of support from state budget funds for products of activities supporting the commercialization of scientific research and technological development results, intellectual property of students, schoolchildren, talented young scientists, and creative workers without academic degrees (with a minimum educational level of secondary school) shall be as follows:

- VND 1,000,000 per valid intellectual property registration application accepted by the competent state authority according to the laws on intellectual property.

- VND 3,000,000 per transfer or assignment contract of intellectual property rights registered at the competent state management authority according to the laws on intellectual property.

Valid payment evidence includes a certified copy of the intellectual property registration declaration accompanied by a certified copy of the Notice of Acceptance of a valid application issued by the competent state agency; a certified copy of the Certificate of Registration of the transfer contract for the use rights of intellectual property objects as prescribed by the law on intellectual property. The aforementioned copies must be notarized or certified by the competent state agency.

i) The content and level of financial support from the state budget for activities under the market development promotion project for science and technology as stipulated in Points b, c, d Clause 2 Article 14 of Circular No. 32/2014/TT-BKHCN are as follows:

- For activities organized domestically:

+ Activities organized in Hanoi City and Ho Chi Minh City:

Support for expenses related to renting premises (electricity, water, sanitation, security, protection); transportation and design, construction costs for booths; common operating expenses of the organizing committee (public relations, transportation, working allowances, awards, overall decoration, opening and closing ceremonies, printing of materials, database creation, scientific and technological seminars, discussion forums, and other related expenses).

2. Organizing conferences and seminars to support the initial application of initiatives, announcing, promoting, and widely applying initiatives (including: initiatives with broad applicability and significant benefits to society, management and operational solutions in administrative and public service fields of the state, and initiatives created through state-funded investment and material-technical means): Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel expense allowances and conference spending regulations.

+ Activities organized in provinces, mountainous areas, border regions, and islands:

Support for expenses related to renting premises (electricity, water, sanitation, security, protection); transportation and design, construction costs for booths; common operating expenses of the organizing committee (public relations, transportation, working allowances, awards, overall decoration, opening and closing ceremonies, printing of materials, database creation, scientific and technological seminars, discussion forums, and other related expenses).

The maximum support level is VND 15 million per participating unit.

+ Expenses for relief sculptures and commemorative medals of the Program.

The expenditure shall not exceed VND 200,000 per relief sculpture or commemorative medal (if applicable).

- For activities organized abroad:

Support for the following expenses:

+ Renting premises and designing, constructing booths;

+ Common decoration of the Vietnam area (including the national booth if any);

+ Costs for organizing the opening ceremony (if it is a separate Vietnam trade fair): invitation letters, reception, decoration, sound and lighting;

+ Organizing seminars: hall rental fees, equipment rental, decoration, sound and lighting, interpretation, security, reception, drinking water, materials, speakers;

+ Product demonstrations: venue rental, stage design and decoration, sound and lighting, equipment rental, demonstrators, hosts, interpreters;

+ Working allowances for staff implementing the project;

+ Other expenses (if any).

The maximum support level is VND 200 million per participating unit.

k) Maximum support of up to 100% of the state budget funds for administrative agencies, and up to 50% of the state budget funds for enterprises and other organizations implementing the communication project for developing the market for science and technology as stipulated in Points a, c Clause 2 Article 15 of Circular No. 32/2014/TT-BKHCN.

The maximum support level is VND 95 million per promotional topic.

Article 6. Content and Level of State Budget Expenditure for Program Management Activities

1. Expenses for the Program Steering Committee's operations:

a) Expenses for organizing inspection and supervision teams, mid-term and final evaluation meetings;

b) Monthly remuneration for members of the Program Steering Committee;

c) Communication and office supplies expenses;

d) Expenses for renting means of transport and travel allowances;

đ) Other expenses of the Program Steering Committee.

2. General management program activity expenses:

a) Expenses for advisory activities to determine tasks, selection, direct assignment, interim assessment (if any), national-level acceptance assessment of tasks under the Program; Program summary;

b) Expenses for surveys and investigations to serve the construction and approval of important tasks of the Program according to the decision of the Minister of Science and Technology;

c) Expenses for implementing general Program tasks;

d) Expenses for organizing scientific and technological councils, regular and extraordinary meetings of the Steering Committee;

đ) Expenses for working allowances, conferences, scientific seminars, mid-term and final summary meetings of the Program, compilation and printing of specialized books and Program results;

e) Expenses for information dissemination about Program activities;

g) Fuel and vehicle rental expenses for general management Program activities;

h) Expenses for purchasing and repairing infrastructure and equipment;

i) Expenses for departure and arrival;

k) Other expenses.

3. Expense Levels

a) Monthly remuneration levels for members of the Program Steering Committee:

- Chairperson: VND 5,000,000 per month.

- Deputy Chairperson, Secretary Members: VND 4,500,000 per month.

- Member: VND 4,000,000 per month.

b) The remaining expense items stipulated in Article 6 of this Circular shall be implemented in accordance with current laws on state budget expenditure regulations.

1. Annually, the Ministry of Science and Technology shall lead and coordinate with the Ministry of Finance and relevant ministries and agencies to regularly or periodically inspect the implementation of tasks, contents, management, use of funds, and final settlement of the Program.

The National Science and Technology Development Fund shall be responsible for regularly or periodically inspecting the implementation of tasks, assessing progress, and the effectiveness of the use of state budget funds for tasks.

2. In cases where tasks are not implemented according to the plan, or if funds are misused or used contrary to regulations, such tasks shall be suspended, and funds used for improper purposes shall be recovered and remitted to the state treasury as prescribed.

a) Decision approving the organization or individual in charge and the budget estimate for each task of the Program, specifying clearly each source of funds as stipulated in Article 4 of this Circular;

b) Requirements for managing Program activities;

c) Contents and expenditure standards prescribed in this Circular and current financial expenditure regulations.

2. Units preparing the budget estimate:

Annually, at the time of preparing the state budget revenue and expenditure estimates, based on the proposals of organizations and individuals assigned tasks to implement the Program, the Program Steering Board, and the National Science and Technology Development Fund shall prepare the budget estimates for Program tasks and management expenses according to the provisions of this Circular and current regulations, and submit them to the Ministry of Science and Technology for review and consolidation into the annual state budget revenue and expenditure estimates of the Ministry of Science and Technology as prescribed.

3. Allocation of funds:

After being authorized to allocate the state budget, the Ministry of Science and Technology shall allocate funds for implementing Program tasks and management expenses in accordance with the provisions.

Article 8. Disbursement of State Budget Funds for Implementing the Program

1. The National Science and Technology Development Fund shall handle advance payments, settlements, and control of state budget funds for implementing Program tasks according to the terms agreed upon in contracts for implementing tasks and shall be responsible under the law for the legality, compliance, documentation, and vouchers of expenditures by the leading organization for the task.

2. Organizations and individuals in charge of implementing tasks shall open a deposit account at the Treasury where transactions take place to receive state budget funds for implementing tasks and shall bear responsibility for their own expenditure decisions; they shall be subject to inspection and supervision by the National Science and Technology Development Fund regarding the use of funds and final settlement with the National Science and Technology Development Fund as prescribed.

3. Organizations and individuals in charge of implementing Program tasks shall be responsible for allocating corresponding capital according to the approved budget estimate and as stipulated in Article 3 of this Circular.

4. Expenses for managing the Program shall be implemented in accordance with current regulations applicable to third-level budget units using state budget funds. The Treasury shall carry out expenditure control in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the system of control and payment of state budget expenditures through the Treasury.

Article 9. Financial Inspection Work for the Program

1. Annually, the Ministry of Science and Technology shall lead and coordinate with the Ministry of Finance and relevant ministries and agencies to regularly or突击检查执行任务、内容、管理和使用资金以及决算情况。

国家科技发展基金有责任定期或突击检查任务的执行情况，评估进度和国家预算资金使用的效益。

2. 如果任务未按计划执行，或者资金使用目的和制度不符，则该任务将被暂停，并且已用于不正当目的的资金将按照规定上缴国库。

Article 10. Handling when terminating the contract

1. The results of implementing the contract shall be used as the basis for finalizing the budget expenses. In cases where organizations or individuals assigned tasks fail to ensure the mobilization of sufficient counterpart funds outside the state budget as committed when the competent authority approved the task and the budget estimate, the state budget support funds will be correspondingly reduced.

2. When the contract term for performing the task ends but the acceptance does not meet the requirements, or the implementation is halted due to inspection by the competent state management agency finding that it does not comply with the set objectives, or the leading agency proposes not to continue implementation, the task will be reviewed and decided on handling according to current laws governing the treatment of uncompleted scientific and technological tasks.

Article 11. Finalizing the Program's Budget Expenses

The use and finalization of budget expenses for implementing the Program's tasks and managing the Program shall be carried out in accordance with the State Budget Law and related documents.

Article 12. Management, Use, and Disposal of Program Assets

The management, use, and disposal of Program assets shall be conducted in accordance with the Law on Management and Use of State Assets and guiding documents.

Chapter III

IMPLEMENTATION

Article 13. Implementation Provisions

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

2. The provisions of Joint Circular No. 152/2007/TTLT-BTC-BKHCN dated December 17, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding financial management for technology and equipment markets (Techmart) activities, cease to be effective from the date this Circular takes effect.

3. During implementation, if the regulatory documents cited for application in this Joint Circular are amended, supplemented, or replaced by new documents, they will be applied according to the provisions of those new documents.

4. During implementation, if there are any difficulties, agencies, organizations, and individuals are requested to report to the Ministry of Finance and the Ministry of Science and Technology for review, amendment, and supplementation to ensure compliance./.