Circular No. 94/2018/TT-BTC stipulates the financial mechanism for implementing the Project to Compile the Vietnam Encyclopaedia

CIRCULAR
Regulations on Financial Mechanism for Implementation
The Vietnam Encyclopaedia Compilation Project

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

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Minister of Finance issues this Circular amending and supplementing Clause 2, Article 9 of Circular No. 94/2018/TT-BTC dated October 5, 2018 of the Ministry of Finance on the financial mechanism for implementing the Project to Compile the Vietnam Encyclopaedia.

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

The Minister of Finance issues this Circular to regulate the financial mechanism for implementing the Vietnam Encyclopaedia Compilation Project,

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the financial mechanism for implementing the Vietnam Encyclopaedia Compilation Project (hereinafter referred to as the Project) approved by Decision No. 1262/QĐ-TTg dated July 28, 2014 of the Prime Minister approving the Vietnam Encyclopaedia Compilation Project.

2. This Circular applies to organizations and individuals participating in managing and performing tasks under the Project.

Article 2. Funding for Implementing the Project

Funding for implementing the Project shall be guaranteed from the following sources:

1. State budget funds for science and technology affairs allocated in the annual state budget estimate of the Vietnam Academy of Social Sciences to carry out activities related to compiling the Vietnam Encyclopaedia, scientific activities, and other regular tasks of the Project.

Clause 2. Other sources of funding, including:

a) Funding from domestic and foreign organizations and individuals participating in the Project's activities.

b) Funding raised from other lawful sources.

2. The Chairman of the Vietnam Academy of Social Sciences shall specify criteria and sizes for each type of entry and control ratios for types of entries stipulated in Clause 1 of this Article for the Editorial Boards of specialized volumes of the Vietnam Encyclopaedia as a basis for implementation.

3. For entries that require illustrations, diagrams, maps, or illustrative images: Based on the proposals of specialized editorial boards, the Chairman of the Vietnam Academy of Social Sciences shall consider and decide on purchasing copyrights for such illustrations, diagrams, maps, or illustrative images to serve the compilation work. The expenditure for purchasing copyrights shall be applied according to the provisions of Government Decree No. 18/2014/NĐ-CP dated March 14, 2014 regulating remuneration systems in the field of press and publishing.

4. During the compilation process, if there is a need to compile special entries (outside the types of entries specified in Clause 1 of this Article), based on the proposals of specialized editorial boards, the Chairman of the Vietnam Academy of Social Sciences shall report to the Chairman of the Steering Committee for Compiling the Vietnam Encyclopaedia for consideration and decision.

The budget estimate for implementing the compilation work of special entries shall be applied according to the current laws governing scientific and technological tasks using state budget funds (Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding standards for building, allocating, and settling accounts for budgets for scientific and technological tasks using state budget funds, hereinafter referred to as Circular No. 55/2015/TTLT-BTC-BKHCN).

Article 5. Content and Expenditure Levels for General and Regular Activities of the Project

1. Expenditure for organizing scientific seminars; organizing regular or extraordinary meetings of the Steering Committee and the Project Management Board; inspection, evaluation, and acceptance.

6. Expenditure for public service payments (electricity, water, telecommunications, office supplies): Payments shall be made according to contracts and actual expenses within the approved budget estimate.

7. Travel expenses: Implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance regulating travel expenses for civil servants going abroad for short-term missions funded by the state budget; Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance regulating reception expenses for foreign guests visiting Vietnam, expenses for organizing international conferences and seminars in Vietnam, and domestic reception expenses.

8. Expenditure for purchasing equipment, applying information technology, repairing assets serving the operations of the Project management unit: Implemented according to current regulations on standards, norms, and management and usage systems for machinery and equipment of state agencies, public institutions, and regulations on the use of state capital for purchases to maintain the regular operations of agencies and units.

9. Expenditure for printing and publishing the Vietnam Encyclopaedia: Implemented according to current regulations on budget expenditure systems and norms, payments made according to contracts and actual expenses within the approved budget estimate.

10. Other expenditures directly serving the regular operations of the Project: Implemented according to current regulations on budget expenditure systems and norms.

Article 6. The preparation of the state budget estimate, the implementation of the state budget, accounting, auditing, and settlement of the state budget shall be carried out in accordance with the Project.

The preparation of the state budget estimate, the implementation of the state budget, accounting, auditing, and settlement of the state budget shall be conducted in accordance with the provisions of the State Budget Law and guiding documents. This Circular specifies certain specific contents as follows:

1. Establishment of budget projections:

Based on the content and expenditure levels prescribed in this Circular and the tasks of compiling entries from the specialized volumes of the Vietnam Encyclopaedia that have been approved by the competent authority, the management unit of the Project shall prepare the total budget estimate of the Project and break it down annually according to the progress of implementation; the total amount of external funds raised outside the state budget (if any) and the total state budget allocated for implementing the Project shall be submitted to the Vietnam Academy of Social Sciences for approval to be consolidated into the state budget estimate of the Vietnam Academy of Social Sciences; and sent to the Ministry of Science and Technology and the Ministry of Finance for consolidation and submission to the competent authority for consideration and decision in accordance with the State Budget Law.

2. Advance payment, settlement, and control of funding:

from the specialized volumes of the Vietnam Encyclopaedia to serve as the basis for organizing implementation.

2. Assign specific tasks to the management unit of the Project. The head of the unit assigned the task of managing the Project's funding shall be responsible for the decision to spend within the scope of the state budget estimate granted by the competent authority and the expenditure levels prescribed in this Circular; and shall be responsible for the accuracy and legality of the documents and vouchers submitted to the State Treasury.

3. Inspect the management and use of funding for implementing the Project to ensure compliance with the objectives and tasks of the Project and the financial regulations stipulated in this Circular.

Article 9. Implementation Provisions

1. This Circular takes effect from November 19, 2018, and applies from the 2018 fiscal year.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replacing documents.

4. During the implementation process, if any difficulties or obstacles arise, the relevant agencies, organizations, and individuals are requested to report them to the Ministry of Finance and the Vietnam Academy of Social Sciences for coordination and resolution./.