Circular No. 67/2010/TT-BNNPTNT guiding the implementation of the self-governance and self-responsibility mechanism for public science and technology organizations under the Ministry of Agriculture and Rural Development.

CIRCULAR

||| Guidelines for Implementing the Self-Governance and Self-Responsibility Mechanism of Public Science and Technology Organizations under the Ministry of Agriculture and Rural Development

_______________________________

||| - Pursuant to Decree No. 01/2008/ND-CP dated January 3, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development and Decree No. 75/2009/ND-CP dated September 10, 2009 of the Government amending Article 3 of Decree No. 01/2008/ND-CP dated January 3, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

||| - Pursuant to Decree No. 115/2005/ND-CP dated September 5, 2005 of the Government on the Self-Governance and Self-Responsibility Mechanism of Public Science and Technology Organizations;

||| - Pursuant to Decree No. 96/2010/ND-CP dated September 20, 2010 of the Government amending and supplementing certain articles of Decree No. 115/2005/ND-CP dated September 5, 2005 of the Government on the self-governance and self-responsibility mechanism of public science and technology organizations and Decree No. 80/2007/ND-CP dated May 19, 2007 of the Government on scientific and technological enterprises;

||| - Pursuant to Decree No. 104/2006/ND-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Intellectual Property Law regarding rights to plant varieties;

||| - Pursuant to Decree No. 131/2006/ND-CP dated November 9, 2006 of the Government promulgating regulations on the management and use of official development assistance;

||| - Pursuant to Decree No. 93/2009/ND-CP dated October 22, 2009 of the Government promulgating regulations on the management and use of non-governmental foreign aid;

||| The Ministry of Agriculture and Rural Development hereby provides detailed guidelines for implementing the contents related to the self-governance and self-responsibility mechanism of public science and technology organizations under the Ministry of Agriculture and Rural Development as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

||| 1. Regarding organizational work and personnel, this Circular applies to the establishment, merger, dissolution of subordinate organizations of science and technology organizations; the appointment, reappointment, resignation, and removal of leaders of science and technology organizations; the management and use of civil servants, officials, and workers in science and technology organizations.

||| (KH&CN); the appointment, reappointment, resignation, and removal of leaders of science and technology organizations; the management and use of civil servants, officials, and workers in science and technology organizations.

||| 2. Regarding financial management and science and technology management, this Circular applies to scientific and technological tasks using state budget funds for scientific activities and other funds with characteristics similar to the state budget, including official development assistance (ODA) and funds from non-governmental organizations (NGOs) managed by the Ministry of Agriculture and Rural Development.

Article 2. Applicability

||| 1. This Circular applies to public science and technology organizations under the Ministry of Agriculture and Rural Development, including: Special-Ranked Institutes (Vietnam Academy of Agricultural Sciences, Vietnam Institute of Water Resources), Institutes/Centers/Laboratories with legal personality directly under special-ranked institutes, Institutes directly under the Ministry, Centers, units directly under Institutes/Centers members of special-ranked institutes, and Institutes directly under the Ministry established by the Minister of Agriculture and Rural Development.

||| 2. In addition to the entities specified in Clause 1 of this Article, other organizations and individuals (belonging to or not belonging to the Ministry of Agriculture and Rural Development) performing scientific and technological tasks directly managed by the Ministry of Agriculture and Rural Development shall apply the contents of Chapter III of this Circular.

Chapter II

ORGANIZATION AND STAFF

Article 4. On Organizational Structure

1. The level that decides to establish scientific and technological organizations (KH&CN), units under scientific and technological organizations shall have the authority to reorganize, merge, or dissolve such scientific and technological organizations and units under them.

2. Scientific and technological organizations may independently decide to establish new subordinate units if those units fully self-finance their operational expenses, assets, equipment, staffing, infrastructure, and may independently decide to reorganize, merge, or dissolve units established by themselves. The head of the scientific and technological organization must report to the Ministry for approval if the establishment of a new unit differs from this regulation.

3. Procedures for establishing, reorganizing, and dissolving scientific and technological organizations shall be carried out according to the provisions of Decree No. 83/2006/NĐ-CP dated August 17, 2006, of the Government on procedures and formalities for establishing, reorganizing, and dissolving administrative organizations and state-run public service organizations.

Article 5. On Appointment of Cadres

1. The Minister of Agriculture and Rural Development decides on the appointment, reappointment, resignation, dismissal, transfer, rotation, and retirement of Directors and Deputy Directors of Special-Ranked Institutes; Institute Directors/Laboratory Directors/Center Directors under Special-Ranked Institutes; Institute Directors and Deputy Directors of Institutes under the Ministry of Agriculture and Rural Development.

2. The Director of a Special-Ranked Institute has the right to decide on the appointment, reappointment, resignation, dismissal, transfer, rotation, and retirement of positions at the Department Head level (with a subsidy rate of 0.9 or less) and Deputy Directors of Institutes/Central Laboratories/Research Centers under Special-Ranked Institutes and is responsible for these decisions.

3. The Director of Institutes under the Ministry of Agriculture and Rural Development:

a) Proposes personnel and reports to the Ministry of Agriculture and Rural Development for decision on the appointment, reappointment, resignation, dismissal, transfer, rotation, and retirement of Deputy Directors;

b) Decides on the appointment, reappointment, resignation, dismissal, transfer, rotation, and retirement of heads and deputies of units under the Institute and is responsible for these decisions.

4. The Director of Central Laboratories/Center Directors under Special-Ranked Institutes:

a) Proposes personnel and reports to the Special-Ranked Institute for decision on the appointment, reappointment, resignation, dismissal, transfer, rotation, and retirement of Deputy Directors;

b) Decides on the appointment, reappointment, resignation, dismissal, transfer, rotation, and retirement of heads and deputies of units under the Institute and is responsible for these decisions.

5. Procedures and conditions for appointment, reappointment, resignation, and dismissal shall be implemented according to regulations of the Ministry of Agriculture and Rural Development and relevant regulations of the Party and State on cadre management.

Article 6. On Management and Utilization of Civil Servants, Public Officials, and Employees in Scientific and Technological Organizations

1. Determination of civil servants in public scientific and technological organizations shall be carried out according to Article 11 of Decree No. 06/2010/NĐ-CP dated January 25, 2010, of the Government on persons who are civil servants and related guiding documents.

2. The head of scientific and technological organizations has the right to sign contracts with domestic and foreign experts to perform tasks of their units, including serving as principal investigators of scientific and technological tasks of the unit and leading specialized research groups.

3. For other related matters not specified in this Circular, Decision No. 3281/QĐ-BNN-KHCN dated October 24, 2008, of the Minister of Agriculture and Rural Development on entrusting public scientific and technological organizations under the Ministry of Agriculture and Rural Development to implement the mechanism of autonomy and self-responsibility according to Decree No. 115/2005/NĐ-CP dated September 5, 2005, of the Government shall apply.

Chapter III

FINANCIAL MANAGEMENT OF SCIENTIFIC AND TECHNOLOGICAL TASKS

Article 7. Budget Preparation

1. Scientific and technological tasks must be budgeted according to a unified form issued by the Ministry of Agriculture and Rural Development, where the budget of scientific and technological tasks must be prepared according to each work content and divided into two types: allocated funds and non-allocated funds.

2. The expenditure content for implementing scientific and technological tasks shall be applied according to the provisions of Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, of the Ministry of Finance and the Ministry of Science and Technology on Guidelines for Establishing and Allocating Budgets for Scientific and Technological Projects Using State Budget (hereinafter referred to as Circular 44).

3. Expenditure standards for implementing scientific and technological tasks shall be based on the expenditure standards stipulated in Circular 44 and the standards stipulated in the following Decisions issued by the Ministry of Agriculture and Rural Development:

- Decision No. 166/QĐ-BNN-TC dated January 14, 2008, on travel expenses for state management activities in the field of science and technology;

- Decision No. 2284/QĐ-BNN-KHCN dated August 13, 2009, on temporary economic and technical standards for preparing budgets for scientific and technological projects in the veterinary field using state budget funds;

- Decision No. 2419/QĐ-BNN-KHCN dated August 26, 2009, on temporary economic and technical standards for preparing budgets for scientific and technological projects in the livestock breeding field using state budget funds;

- Decision No. 1345/QĐ-BNN-KHCN dated May 11, 2009, on temporary economic and technical standards for preparing budgets for scientific and technological projects in the agricultural machinery and post-harvest technology field using state budget funds.

4. For fields without established standards issued by competent authorities, the Ministry of Agriculture and Rural Development encourages scientific and technological organizations to develop temporary standards, submit them to the Ministry for approval as a basis for preparing budgets and implementing cost allocation.

5. Unit prices for budget preparation, in addition to applying standards and unit prices in Circulars of Ministries/Departments, shall unify certain levels of expenditure as follows:

a) Labor unit prices:

- Technical labor shall be calculated at most equal to the salary and contributions based on the salary of one scientific officer at the average salary level of the scientific staff group, with a factor of 3.33. Technical labor shall only be counted for contractual employees participating in implementing the project. For scientific officers within the establishment who receive salaries from scientific and technological organizations if they must perform project tasks outside regular working hours, overtime work shall be calculated according to regulations.

- For general labor, the head of the organization primarily responsible for and leading the project shall determine the rate based on market prices in each relevant area corresponding to the time of budget preparation, with the maximum expenditure being 80% of technical labor costs.

- For hiring domestic experts, the form of time-based contracts as stipulated in Circular No. 18/2010/TT-BLDTBXH dated June 10, 2010 of the Ministry of Labor, Invalids, and Social Affairs regarding the remuneration for domestic consulting experts performing consultancy packages and applying time-based contracts under state-funded projects shall be applied.

- In cases where foreign experts need to be hired, the head of the unit primarily responsible for the project and the individual primarily responsible for the project shall decide on the actual expenditure based on the contract agreed upon with the expert, ensuring quality and effectiveness, taking into account the requirements and financial capacity.

b) Applying the "special topic" format:

- The term "special topic" and the expenditure for one special topic shall be implemented according to Circular No. 44.

- The expenditure for one special topic includes the professional fee (labor cost), excluding the cost of experimental materials.

- The leader of the project is responsible for organizing the implementation of special topics, including drafting the outline, assigning tasks, accepting the content, settling the contract, and finalizing the budget for the special topic.

- Based on the content of the scientific and technological task, the head of the organization primarily responsible for the task shall review and approve the number, type, and budget for special topics within the task at the grassroots level; the Department of Science, Technology, and Environment shall review the number and type of "special topics," and the Finance Department shall review the budget for "special topics" for scientific and technological projects at the ministry level and submit them for approval by the Ministry.

c) For types of materials, raw materials, tools, and equipment with prices set by authorized agencies, these prices serve as the basis for preparing the budget; for types of materials, raw materials, tools, and equipment without prices set by authorized agencies, the head of the organization primarily responsible for and leading the project shall determine the unit price based on market prices at the time of budget preparation.

6. The budget for travel expenses, conference, and seminar organization shall be carried out according to the guidelines in Circulars of the Ministry of Finance: Circular No. 91/2005/TT-BTC dated October 18, 2005 on travel expenses for state officials traveling abroad for short-term stays funded by the state budget, Circular No. 01/2010/TT-BTC dated January 6, 2010 on expenses for hosting foreign guests visiting Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests, and Circular No. 97/2010/TT-BTC dated July 6, 2010 on travel expenses and conference organization expenses for state agencies and public service units. Based on the review and confirmation of the content of outbound and inbound delegations by the Ministry of Agriculture and Rural Development, the head of the unit shall implement according to the分级限制词已妥善处理，如需进一步帮助请告知。继续翻译剩余部分：

7. Contents that can be delegated and those that cannot be delegated.

The contents that can be delegated and those that cannot be delegated shall be implemented according to Joint Circular No. 93/2006/TTLT/BTC-BKHCN dated October 4, 2006 of the Ministry of Finance and the Ministry of Science and Technology guiding the system of delegating budgets for scientific and technological projects funded by the state budget (hereinafter referred to as Circular No. 93).

8. The contents and expenditure levels specified in this Article shall serve as the basis for preparing the budget for implementing the project. The budget and allocation of funds approved by the Ministry of Agriculture and Rural Development is the maximum amount for implementing the project.

Article 8. Review and Approval of Explanations and Budget Estimates

1. The annual list of science and technology tasks is established and approved by the Minister before August 30.

2. For Ministry-level science and technology tasks, the Director of the Department of Science, Technology and Environment shall coordinate with the Director of the Finance Department to review and approve the overall explanations and budget estimates for these tasks before November 30;

3. For grassroots-level science and technology tasks, after the Ministry of Agriculture and Rural Development approves the list, the heads of scientific and technological organizations, which are special-grade Institutes/Centers under the Institute and Institutes directly under the Ministry, shall organize reviews and approvals of the overall explanations and budget estimates no later than one month from the date the Ministry approves the list.

4. The review and approval of explanations and budget estimates shall be carried out according to the current guidelines of the Ministry of Agriculture and Rural Development.

Article 9. Use of Research Project Funds

1. The head of the scientific and technological organization directs the financial management department of the unit to implement procedures for expense control and payment according to the detailed budget that has been approved (content, items); at year-end, they must reconcile with the State Treasury and confirm the use of funds.

2. Based on current regulations, the head of the unit and the project leader must properly exercise authority regarding the procurement of raw materials, tools, equipment, assets (procurement, bidding). For the international cooperation component within the project, the budget estimate must be approved separately and consolidated into the overall budget estimate and final account of the project.

3. Regarding the use of allocated funds:

a) For expenses assigned: The project leader may proactively apply higher or lower expenditure levels than prescribed, depending on the quality and effectiveness of the work and in accordance with the internal spending regulations of the leading agency.

b) For expenditure items not assigned: The project leader shall manage and expend according to the current regulations and within the approved budget range.

Article 10. On Adjusting the Budget Estimate

1. The budget estimate must be adjusted when there are changes in content, standards, unit prices, or due to external factors such as natural disasters, epidemics, etc., leading to changes in the budget estimates of various items or the total budget estimate.

2. In cases requiring adjustment of the total budget estimate: During the implementation period, if the consumer price index published by the General Statistics Office increases by 20% or more compared to the time the budget estimate was approved, or due to external factors such as natural disasters, epidemics leading to a change in the total budget estimate by 20% or more, the project leader and the leading organization must submit a report to the Ministry explaining and requesting an adjustment of the total budget estimate. The head of the leading unit approves and reports to the Ministry on the adjustment of the total budget estimate for grassroots-level science and technology tasks; the Department of Science, Technology and Environment leads and coordinates with the Finance Department to review and submit to the Ministry for approval of adjustments to the total budget estimate for Ministry-level tasks.

3. In cases where there is no need to adjust the total budget estimate, the detailed budget adjustment is implemented as follows:

a) For allocated funds: Within the total allocated fund budget, based on the proposal of the project leader, the head of the leading agency has the authority to decide on adjusting the budget between different expense items according to the actual needs of the work.

b) For non-allocated funds: In necessary cases, the project leader and the leading organization can proactively adjust the budget between different expense items up to a maximum of 10%. Adjustments of 10% or more require prior approval from the approving body of the project.

4. Management agencies base their assessment and final accounting of the project on the adjusted portion approved by the Ministry of Agriculture and Rural Development, combined with the previously approved explanation section.

Article 11. On the settlement of scientific and technological tasks and the handling of year-end balances

1. The settlement of research topics and projects shall be carried out in accordance with Circular 93 and the Management Regulations for Scientific and Technological Research Topics and Projects of the Ministry of Agriculture and Rural Development:

- For labor services: The settlement dossier later will be the Labor Contract containing full personal information of the contracted individual, the topic leader, and project leader who bear responsibility and are confirmed by the head of the leading organization.

- For "specialized topics": The settlement dossier includes: the contract (or assignment letter) along with the outline-budget of the specialized topic, payment vouchers for the person implementing the specialized topic (lump sum), acceptance documents from the topic leader (or the unit head), liquidation and settlement of funds by the topic leader and project leader; documents in the dossier must be confirmed by the leading organization.

2. Research topics and projects must be settled according to the fiscal year. Conditions for settlement: (i) confirmation by the competent authority or authorized body regarding the results of implementation of the contents; (ii) complete dossier as prescribed in Circular 93.

3. The leading organization is responsible for guiding, inspecting, and reviewing the settlement of the topic leaders and project leaders to compile into the final settlement report of the unit sent to the supervising agency as stipulated in Circular 93.

4. The surplus (budget, advance payment) of research topics and projects during the implementation period according to the approved plan shall be transferred to the next year for continued implementation, detailed procedures are prescribed in Circular 108/2008/TT-BTC dated November 18, 2008, of the Ministry of Finance on the handling of the year-end budget and the preparation, reporting of annual state budget settlement (hereinafter referred to as Circular 108).

4. For tasks concluding within the year:

- In cases where the deadline ends before September 30, acceptance and settlement must be completed before December 31 of the same year; in special cases, it may request the competent authority to consider extending the deadline and allow the unimplemented content and funds to be transferred to the following year;

- In cases where the deadline ends from September 30 to before December 31 of the year, the completion time for acceptance at the management level must be before December 31 and must settle before January 25 of the following year to ensure compliance with the surplus handling regulations of the Ministry of Finance as stipulated in Circular 108.

Article 12. On the use of saved funds from research topics and projects

1. Saved funds are the difference between the total approved budget and the actual expenditure of the research topic and project as approved in the final settlement.

2. Saved funds must be reflected in the final settlement report of each research topic and project by the leading organization. The leading organization completes the acceptance procedures at the grassroots level, settles the financial accounts of the research topic and project, determines the amount of saved funds before December 31, prepares a list, reports the settlement to the State Treasury, and requests withdrawal of the determined saved funds.

3. Handling of savings funds:

- Saved funds from the allocated portion can be used for rewarding the collective and individuals directly involved in the implementation of the research topic and project in accordance with specific provisions in Circular 93. The specific reward amount for each individual is proposed by the topic leader and decided by the head of the leading organization.

- Saved funds from the non-allocated portion can be set aside into the Development Fund. If the leading organization does not have such a fund, it shall be remitted to the state budget.

Chapter IV

MANAGEMENT OF SCIENTIFIC AND TECHNOLOGICAL TASKS

Article 13. Utilization of products from research topics and projects

1. When drafting the Scientific and Technological Task Description, the leading organization and the principal individual must clearly specify the products to be recovered, including: type of product, quantity and quality of each type, time and method of recovery. Once the Task Description is approved by the competent authority, the principal individual shall be responsible for implementing the contents related to product recovery.

2. The utilization of products from research topics and projects is regulated as follows:

- If the product is intellectual property, its utilization shall be carried out in accordance with the provisions of the Intellectual Property Law, the Technology Transfer Law, and other relevant laws;

- If it is a material product and sold on the market, the surplus amount (revenue after deducting necessary and valid expenses) shall be distributed according to the provisions of Circular 93.

Article 14. Intellectual Property Rights

1. Organizations and individuals implementing research topics and projects that produce intellectual property products (plant varieties, animal breeds, aquatic organism breeds, technological processes, utility models, industrial designs, inventions, etc.) have the right to register for intellectual property protection to enjoy the rights and obligations stipulated by the Intellectual Property Law and guiding documents for the implementation of the Intellectual Property Law.

2. In cases where scientific and technological research topics and projects produce intellectual property products such as plant varieties, inventions, technological processes, utility models, industrial designs recognized by the Ministry of Agriculture and Rural Development but not registered for intellectual property protection, the following regulations apply:

a) The leading organization has the right to transfer or assign plant varieties, animal breeds, aquatic organism breeds, inventions, technological processes, utility models, and industrial designs to organizations and individuals in need according to the Technology Transfer Law and the agreement between both parties;

b) The leading organization distributes the proceeds from transferring or assigning intellectual property products according to Article 42 of the Technology Transfer Law.

Article 15. Handling Assets when Research Topics and Projects Conclude

1. The handling of assets purchased using project funds is implemented according to the provisions of Circular 93.

2. Upon finalizing the acceptance or comprehensive settlement of research topics/projects, the principal individual and the leading organization submit a proposal to the managing agency regarding the asset disposal plan. The Department of Science, Technology, and Environment takes the lead in coordinating with the Finance Department to examine and handle the matter.

3. In cases where state budget funds have a supportive nature or the leading organization has already remitted state budget funds from pilot production projects or technology transfers as prescribed, assets formed from state budget support funds belong to the management of the leading organization. Management and utilization of these assets are carried out according to current regulations.

4. In cases where assets are purchased using state budget funds, they become state assets. After the completion, acceptance, and settlement of project costs, these assets are handled as follows:

- If the leading organization needs to use them, the supervising agency of the leading organization will consider and decide to increase the assets for the leading organization;

- Transfer to state agencies or units that need to use them or are below the standard or quota for asset usage set by the state;

- Liquidate or auction off the assets to collect money to remit to the state budget.

Article 16. Sanctions for Uncompleted Research Topics and Projects

1. An uncompleted research topic or project refers to a topic or project that falls under one of the following categories:

a) It is suspended during implementation according to the decision of the competent authority approving the research topic or project due to violations or lack of capability to complete the assigned tasks.

b) It has results evaluated at the acceptance council at the management level of the research topic or project as "unsatisfactory" and is not granted an extension of time by the competent authority to improve the results.

2. The handling of uncompleted research topics and projects shall be regulated as follows:

a) Within fifteen working days from the date of receipt of the document identifying the uncompleted research topic or project from the competent state management authority, the head of the research topic or project and the organizing body must prepare a detailed report on the entire implementation process (activities and budget usage) of the research topic or project; clearly identify the causes (subjective and objective); submit them to the competent state management authority approving the research topic or project. Within thirty working days from the date of receipt of the report from the individual head and the organizing body, the competent state management authority approving the research topic or project shall be responsible for checking and determining the reasons leading to the failure to complete the research topic or project.

b) After checking and determining the objective or subjective reasons leading to the failure of the research topics or projects, the competent state management authority shall issue a decision to handle the situation, specifically as follows:

- Return the entire budget funds allocated but not yet used for the research topic or project to the state budget.

- For the portion of the state budget funds already used, it shall be handled as follows:

+ In cases where the cause is subjective: The minimum amount to be recovered shall not be less than thirty percent of the state budget funds already used for the research topic or project.

+ In cases where the cause is objective: The maximum amount to be recovered shall not exceed ten percent of the state budget funds already used for the research topic or project.

+ The specific recovery amount shall be decided by the competent state management authority approving the research topic or project, wherein the individual head shall return seventy percent, and the organizing body shall return thirty percent; the organizing body is responsible for collecting the individual head's share and its own share, and submitting the full amount to the management authority in one payment; if the organizing body fails to collect the individual head's share, it shall bear the responsibility to return it on behalf of the individual head.

- The deadline for returning the funds is ninety days from the date the competent authority approving the research topic or project issues the decision on returning the budget funds to the state budget.

- The organizing body shall compile the situation regarding the recovery of funds returned to the state budget into the annual settlement report of their unit and submit it to the superior management authority for consolidation and submission to the financial authority at the same level as prescribed.

c) For research topics where the acceptance council of the competent authority ranks as "unsatisfactory":

- The competent authority shall notify the individual head and the organizing body about the "unsatisfactory" result and the reasons stated by the acceptance council.

- Within two months from the date the competent authority notifies the "unsatisfactory" result, the individual head may provide a written explanation and obtain the written opinion of the organizing body if they find it inappropriate.

- If the individual head provides a written explanation, the competent authority shall review and decide within thirty days from the date of receipt of the written explanation.

- When the competent authority decides in writing that the research topic or project is "unsatisfactory," the handling of the recovery of funds shall be carried out as specified for uncompleted research topics due to subjective reasons above.

Article 17. Management of international cooperation tasks in science and technology

1. For international cooperation tasks in science and technology that have been approved and assigned to scientific and technological organizations by competent authorities, and for international cooperation tasks under international treaties and agreements or those supported by foreign organizations and individuals, overseas Vietnamese, in various forms such as financial support, material support, provision of equipment and technology (machinery, operational secrets), materials (goods, plant seeds, animal breeds, and microorganisms), research and development, technical assistance, provision of experts and training (international cooperation tasks under international agreements, accords, or commitments on aid), the individual or organization responsible for the task shall be responsible for complying with current state regulations on the management and use of official development assistance (ODA) and non-governmental foreign aid (Decree No. 131/2006/ND-CP dated November 9, 2006 issued by the Government on the regulations for managing and using official development assistance; Decree No. 93/2009/ND-CP dated October 22, 2009 issued by the Government on the regulations for managing and using non-governmental foreign aid and Circulars guiding the implementation of these Decrees).

2. For international cooperation tasks established by scientific and technological organizations or individuals based on agreements with partners, the head of the scientific and technological organization shall approve the project description and budget estimate for international cooperation projects based on contracts with partners, implement tax contributions according to current regulations, and report the content of cooperation to the competent authority.

Chapter V

IMPLEMENTATION

Article 18. Implementation Organization

1. The Cadre and Civil Servant Organization Department shall guide matters related to organizational work and cadres, review and allocate staffing quotas for civil servants and public officials for scientific and technological organizations under the Ministry in accordance with current state regulations.

2. The Science, Technology, and Environment Department shall guide matters related to the management of scientific and technological activities, organize the implementation and inspection of this Circular.

3. The Finance Department shall guide matters related to financial management, organize financial business guidance for responsible organizations and individuals in accordance with current state regulations.

4. The International Cooperation Department shall guide matters related to the management and use of foreign support in accordance with current state regulations.

5. Scientific and technological organizations and individuals responsible for projects shall be responsible for implementing this Circular. During implementation, if any issues arise, units shall report to the Ministry for supplementation and amendment.

Article 19. Effective Date

This Circular takes effect 45 days from the date of signature./.