Circular No. 88/2017/TT-BTC guiding the financial mechanism for implementing the Training Program to develop scientific and technological human resources both domestically and internationally using state budget funds.

CIRCULAR

Guidelines for the financial mechanism to implement the Training and Capacity Building Program for Scientific and Technological Human Resources both domestically and internationally using state budget funds

science and technology both domestically and internationally

from the state budget

 

Pursuant toThe State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 40/2014/NĐ-CP dated May 12, 2014 of the Government stipulating the utilization and valuing of individuals engaged in science and technology activities;

Implementing Decision No. 2395/QĐ-TTg dated December 25, 2015 of the Prime Minister approving the Training and Capacity Building Program for Scientific and Technological Human Resources both domestically and internationally using state budget funds The Government approves the Project on training and enhancing human resources for science and technology both domestically and internationally from the state budget;

At the proposal At the request of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the financial mechanism for implementing the Training and Capacity Building Program for Scientific and Technological Human Resources both domestically and internationally using state budget funds, Article 1. This Circular guides the financial mechanism for implementing the Training and Capacity Building Program for Scientific and Technological Human Resources both domestically and internationally using state budget funds approved by Decision No. 2395/QĐ-TTg dated December 25, 2015 of the Prime Minister (hereinafter referred to as Decision 2395)

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 2. This Circular applies to organizations and individuals related to the implementation of Decision 2395.

Article 2. Funding for implementing Decision 2395

Clause 1. State budget for science and technology activities is allocated in the annual state budget estimate.

- Funding from organizations and enterprises sending personnel to participate in training and capacity building programs as prescribed in Decision 2395.

Clause 2. Other sources of funding, including:

- Funding raised from other legitimate sources.

Clause 2. The balance of state budget funds for implementing Decision 2395 is based on the number of people sent for training and capacity building according to the specified target groups, fields, and industries within the training and capacity building quotas assigned by the competent authority and the training costs stipulated in this Circular.

Article 3. Principles of support and use of funds from the state budget

Conditions, criteria, and procedures for selecting individuals to participate in training and capacity building under Decision 2395 shall be carried out in accordance with Circular No. 13/2016/TT-BKHCN dated June 30, 2016 of the Ministry of Science and Technology on managing the Training and Capacity Building Program for Scientific and Technological Human Resources both domestically and internationally using state budget funds (hereinafter referred to as Circular No. 13/2016/TT-BKHCN).

Clause 2. The state budget supports funding for implementing Decision 2395 based on the following principles:

Point a. Supporting 100% of training and capacity building costs for individuals engaged in scientific and technological activities working at public scientific and technological organizations and government agencies responsible for science and technology management.

Point b. Supporting 50% of training and capacity building costs for individuals engaged in scientific and technological activities working at non-public scientific and technological organizations and enterprises.

Clause 3. The contents and expenditure standards supported from the state budget to implement Decision 2395 as stipulated in Chapter II of this Circular are maximum standards. Based on the selection criteria and conditions for choosing individuals participating in Decision 2395 and the ability to balance resources, the Minister of Science and Technology decides on specific contents, expenditure levels, and total support funding for each individual, ensuring compliance with the principles set forth in Clause 2 of this Article; prioritizing support for individuals engaged in scientific and technological activities who have outstanding achievements in scientific research and have been notified by foreign educational institutions or research institutes to provide partial funding for research expenses according to a program consistent with the selection notification issued by the Ministry of Science and Technology.

Clause 4. Procedures for preparing budgets, allocating, utilizing, and settling accounts for support funding from the state budget are implemented in accordance with the State Budget Law and relevant documents.

Clause 5. The Ministry of Science and Technology, organizations, and individuals using support funding from the state budget to implement Decision 2395 must ensure that it is used for the intended purpose, in compliance with current standards, expenditure norms, and regulations, and are subject to inspection and supervision by authorized agencies in accordance with the law.

CONTENTS AND EXPENDITURE STANDARDS

Chapter II

CONTENT AND BUDGET ALLOCATION STANDARDS

Article 4. Training and Capacity Building Costs Abroad for More Than Six Months

1. Training fees, capacity building fees, research mission implementation fees, and other related fees for mandatory training and capacity building programs (if applicable) to be paid to foreign training and capacity building institutions: Payment shall be made according to the contract signed between the Ministry of Science and Technology and the foreign training and capacity building institution, or at the rate announced by the foreign training and capacity building institution in the student acceptance letter (paid in US dollars or local currency).

2. Passport and visa fees: Payment shall be made according to the state regulations on passport fees and actual visa fee invoices from the countries where the trainees are sent for training and capacity building.

3. Living expenses:

a) Living expenses are calculated to ensure the minimum living needs of trainees abroad, including food, accommodation, daily travel expenses, and study materials and supplies.

b) The level of living expenses is specified in Appendix No. 01 attached to this Circular. Living expenses are granted based on the actual time spent studying abroad (from the date of enrollment to the end of the course but not exceeding the duration stated in the decision to send for training and capacity building issued by the Minister of Science and Technology).

c) The payment of living expenses to trainees is made monthly or quarterly to ensure it does not affect their studies and research.

4. Compulsory health insurance:

a) Mandatory health insurance level: Payment shall be made according to the level prescribed by the host country (based on the level announced in the student acceptance letter of the training institution) and paid in US dollars or local currency; the maximum amount shall not exceed 1,000 USD per person per year.

b) For countries with higher mandatory health insurance levels than the maximum limit stipulated in point a, Clause 4, Article 4 of this Circular, the Ministry of Science and Technology will consider and decide specifically based on the agreement of the Ministry of Finance.

c) In cases where the person sent for training and capacity building wishes to purchase health insurance at a higher level than stipulated in this Circular, they must cover the difference themselves.

5. Airfare for departure and return (economy class):

a) Trainees are provided with one round-trip ticket from Vietnam to the place of study and one round-trip ticket from the place of study back to Vietnam (except in cases where the counterpart covers the cost) throughout the entire period of training and capacity building.

b) Payment shall be made according to the current regulations on state budget expenditure systems and standards.

6. Travel expenses (to compensate for airport fees and transportation costs from the airport to the place of residence) are provided once with a fixed amount of 100 US dollars per person for the entire period of training and capacity building.

Article 5. Training and Capacity Building Costs Abroad for Less Than Six Months

1. Content and expenditure standards are implemented according to the provisions of Article 4 of this Circular (excluding the content on living expenses which is implemented according to the provisions of Clause 2 of this Article).

2. The level of living expenses for trainees sent for short-term training and capacity building (including accommodation rental, meals, and pocket money): Payment shall be made according to the actual time spent training and capacity building abroad as decided by the Minister of Science and Technology. The level of living expense expenditure is implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance regarding the allowance system for civil servants and public officials going on short-term missions abroad funded by the state budget.

3. For interpreter rental fees (only applicable to human resource management training and capacity building and only implemented when the agency cannot arrange an interpreter or translator): Implementation shall be according to Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance regarding the allowance system for civil servants and public officials going on short-term missions abroad funded by the state budget.

Article 6. Training and Capacity Building Costs within the Country

1. For post-doctoral training:

a) A person who has been selected for post-doctoral training within the country (with a research outline that has been chosen by the Ministry of Science and Technology and accepted for training at a reputable scientific research and technological development institution within the country) shall be considered for support with a certain amount of funding to carry out research tasks according to the approved outline.

b) The maximum level of financial support shall not exceed 200 million VND for the entire duration of the training.

c) The payment and settlement of the support funds shall be carried out in accordance with Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 issued jointly by the Ministry of Science and Technology and the Ministry of Finance on the allocation of expenses for implementing scientific and technological tasks using state budget funds.

2. For human resource management capacity building:

a) The content and expenditure standards shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 on the preparation of budgets, management, and use of state budget funds for training and capacity building of officials and civil servants.

b) For costs related to hiring foreign experts to teach in the country:

The qualifications and capabilities of the experts shall be determined based on the specific program requirements according to the annual capacity building plan of the Ministry of Science and Technology. The payment for foreign experts and lecturers participating in training courses under Project 2395 shall be decided by the Minister of Science and Technology after negotiating with the experts according to the contract and within the approved budget estimate.

Article 7. Research Funding Support

1. Research funding support shall apply to the training and capacity building of specialists, research groups, and post-doctoral training abroad.

2. In addition to the state budget funding support provided for individuals sent for training and capacity building as stipulated in Article 4 of this Circular, to encourage the improvement of research quality and support professional development, the state budget will provide additional funding for individuals sent for long-term training and capacity building abroad to implement the contents specified in Clause 4, Article 22 of Circular No. 13/2016/TT-BKHCN.

3. The level of funding support is defined as follows:

a) Maximum support of 300 USD/person/month for individuals sent for specialist training and post-doctoral training (support period not exceeding two years); 1,000 USD/month for a research group sent for group training (support period not exceeding six months).

b) Full support for publication fees for research results in reputable international scientific and technological journals; 100% cost coverage for registering and publishing intellectual property rights for inventions and utility models as stipulated in Point c and Point d, Clause 4, Article 22 of Circular No. 13/2016/TT-BKHCN.

Article 8. Other Expenses Arising During Training and Capacity Building

1. Bank transfer and receipt fees related to overseas training and capacity building programs (if applicable): Based on the regulations of the host country's banks and Vietnam's banks, if there are any actual bank transfer or receipt fees incurred, the state budget will cover these expenses.

2. In cases where the actual training and capacity building period exceeds the period recorded in the Decision to send for training and capacity building issued by the Minister of Science and Technology due to force majeure, only the extended period can be settled when supplemented by a decision from the Minister of Science and Technology and must not exceed the extended period allowed as stipulated in Article 3 of Circular No. 13/2016/TT-BKHCN.

3. Support for handling risks and force majeure incidents involving individuals sent for training and capacity building: In cases where individuals sent for training and capacity building die, full transportation costs for the body or ashes from abroad back to the home country or the shortfall in transportation costs after insurance payments will be supported.

4. Other expenses related to overseas training and capacity building programs, other than those already specified in Articles 4, 5, and 7 of this Circular (if applicable): Settlement shall be made based on actual occurrences, according to the levels notified in the student acceptance letter from the training institution.

Article 9. Allocation for management work and common activities of Project 2395

1. Organizing selection and recruitment of candidates for training and enhancement programs and meetings of the Project 2395 Steering Committee: Implement according to the provisions of Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 issued by the Ministry of Finance and the Ministry of Science and Technology guiding the establishment, allocation, and settlement of budget estimates for scientific and technological tasks funded by the state budget.

2. Travel expenses and organization of seminars and mid-term and final reviews of Project 2395: Implement according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 issued by the Ministry of Finance regulating travel expenses and conference costs.

3. Payment of salaries according to the national salary scale; contributions based on salary (social insurance, health insurance, unemployment insurance, trade union fees) for dedicated staff working at units under the Ministry of Science and Technology assigned as the permanent office to assist in managing and implementing Project 2395.

4. Payment for public services (electricity, water, communication, office supplies): Make payments according to contracts and actual expenditures within the approved budget estimate.

5. Outbound and inbound travel expenses: Implement according to the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012 issued by the Ministry of Finance regulating travel expenses for state officials traveling abroad for short-term assignments funded by the state budget; Circular No. 01/2010/TT-BTC dated January 6, 2010 issued by the Ministry of Finance regulating expenses for hosting foreign guests visiting Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses.

6. Information dissemination and publicity activities: Implement according to current regulations on budget expenditure standards and rates, making payments according to contracts and actual expenditures within the approved budget estimate.

7. Other expenses directly serving the common activities of Project 2395: Implement according to current regulations on budget expenditure standards and rates.

Chapter III

ESTABLISHING BUDGET ESTIMATES AND SETTLEMENT OF EXPENSES

Article 10. Establishing and approving budget estimates

1. Based on the guidelines for annual budget preparation issued by the Ministry of Finance; based on training plans, the number of selected students (or expected to be selected) to study in the planned year and the actual number of students studying both domestically and abroad (for long-term training and enhancement programs); the Ministry of Science and Technology will prepare the budget estimate for implementing Project 2395, which will be included in the overall budget estimate for science and technology affairs of the Ministry of Science and Technology and submitted to the Ministry of Finance for approval by the competent authority according to the State Budget Law.

2. The funds allocated for implementing Project 2395 will be provided in the annual total budget of the Ministry of Science and Technology to pay for students according to regulations.

Article 11. Principles of expense settlement

1. For domestic expenses: Implement expenditure control according to Circular No. 161/2012/TT-BTC dated October 2, 2012 issued by the Ministry of Finance regulating the control of state budget expenditures through the National Treasury; Circular No. 39/2016/TT-BTC dated March 1, 2016 issued by the Ministry of Finance amending and supplementing certain articles of Circular No. 161/2012/TT-BTC and any subsequent amendments and supplements.

2. For overseas expenses (paid in US dollars or local currency):

a) The unit designated by the Minister of Science and Technology as the permanent office of Project 2395 may open a budget account at the National Treasury, make payments in foreign currency from the centralized foreign exchange fund, and implement expenditure control through the National Treasury.

b) The payment contents include those expenses specified in Articles 4, 5, and 7 of this Circular.

c) Principles of control and settlement at the National Treasury:

Based on contracts with foreign training institutions or notifications in acceptance letters from foreign training institutions; decisions to send officials for study and requests from the head of the unit designated as the permanent office of Project 2395 (as shown in the Budget Withdrawal Notice), the National Treasury will control and settle payments according to the standards and rates stipulated in this Circular and current regulations on control and settlement, transferring funds directly to service providers or beneficiary accounts.

For living allowances, these may be advanced in cash before the start of studies, with the advance not exceeding three months' worth of living allowance.

Article 12. Financial Settlement

1. When settling the expenses for implementing Project 2395, all legal and valid vouchers must be ensured according to current financial regulations.

2. The management, use, and settlement of funds for implementing Project 2395 must correspond to the source of funding and the corresponding budget item, and be consolidated in the annual settlement report of the unit designated as the permanent office of Project 2395, to be sent to the Ministry of Science and Technology for consolidation and then to the Ministry of Finance for review according to the State Budget Law.

3. State budget funds supporting participants in Project 2395 to continue implementing research tasks during their implementation period, as decided by the competent authority, can be transferred to the next year for continued implementation according to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law.

Chapter IV

AVOIDANCE OF RESPONSIBILITY AND ORGANIZATION OF IMPLEMENTATION

Article 13. Responsibilities of the Ministry of Science and Technology

1. Develop training and capacity-building plans and annual budget estimates for Project 2395 (including contents on the number of participants, training and capacity-building formats, domestic and foreign training and capacity-building bases), submit to the Ministry of Finance for review and decision by the competent authority; be responsible for self-funding the implementation costs in cases where the number of selected trainees exceeds the training and capacity-building targets or when personnel are sent for training and capacity-building beyond the duration specified in Project 2395.

2. Assign specific tasks to the steering body of Project 2395. The head of the agency assigned to manage the steering body of Project 2395 shall be responsible for expenditure decisions according to the regulations, standards, and spending limits within the approved budget framework and the norms stipulated in this Circular; be responsible for the accuracy and legality of the documents and vouchers submitted to the State Treasury.

3. Inspect the management and use of funds for implementing Project 2395 to ensure compliance with the project's objectives, target groups, and financial regulations set forth in this Circular.

4. Examine and handle cases where the training and capacity-building programs are not completed and issue decisions requiring reimbursement of state budget training costs.

Article 14. Responsibilities of the Ministry of Finance

1. Coordinate with the Ministry of Science and Technology to compile and submit the budget estimate for implementing Project 2395 for approval by the competent authority.

2. Coordinate with the Ministry of Science and Technology to inspect the management and use of funds for implementing Project 2395.

Article 15. Responsibilities of the sending agencies and learners participating in training and capacity-building

1. Non-state scientific and technological organizations and enterprises with employees selected for management training and capacity-building organized by the Ministry of Science and Technology: Shall bear the cost of travel and accommodation for their employees during participation in domestic training and capacity-building courses or related expenses for overseas training and capacity-building courses (for parts not supported by the Ministry of Science and Technology).

2. The sending agency has the responsibility to arrange and assign work to trainees within three months after they complete the training and capacity-building course and return to the agency. Beyond this period, if the sending agency does not issue a reception decision or assign work to the trainee, the sending agency shall be responsible for reimbursing all training costs to the state budget.

3. Trainees sent for training and capacity-building have the responsibility to:

a) Use the supported funds for the intended purpose, in accordance with the approved training and capacity-building program by the Ministry of Science and Technology.

b) Regularly report on training and capacity-building results as prescribed by the Ministry of Science and Technology as a basis for continued funding (tuition fees, living expenses, and other support as stipulated in this Circular) during the training and capacity-building process.

c) Reimburse training costs if the training and capacity-building program is not completed; or if they do not comply with or have not fully complied with the working time assigned by the managing agency or unit after completing the training and capacity-building program.

Article 16. Regarding compensation for training costs

Implemented according to the provisions of Decree No. 143/2013/NĐ-CP dated October 24, 2013 of the Government on scholarship compensation and training costs, and Circular Joint No. 04/2015/TTLT-BGDĐT-BTC dated March 10, 2015 guiding the implementation of Decree No. 143/2013/NĐ-CP of the Government.

Chapter V

IMPLEMENTING PROVISIONS

Article 17. Implementation Provisions

1. This Circular takes effect from October 7, 2017.

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

3. During the implementation process, if there are any difficulties, it is recommended that agencies, organizations, and individuals reflect them to the Ministry of Finance and the Ministry of Science and Technology for research and appropriate amendment and supplementation.