Chương III: Quản lý, sử dụng, thanh quyết toán kinh phí thực hiện nhiệm vụ

JOINT CIRCULAR

ON PROVISION OF FIXED FUNDING TO SCIENCE AND TECHNOLOGY TASKS FUNDED BY THE STATE BUDGET

Pursuant to Law on Science and Technology dated June 18, 2013;

Pursuant to Law on the State budget dated December 16, 2002;

Pursuant to the Government’s Decree No. 95/2014/ND-CP dated October 17, 2014 on Investment in and financial mechanism of science and technology activities;

Pursuant to the Government’s Decree No. 60/2003/ND-CP dated June 6, 2013 providing detailed regulations and guidance on implementation of Law on the State budget;

Pursuant to the Government’s Decree No. 20/2013/ND-CP dated February 26, 2013 on functions, tasks, power and organizational structure of Ministry of Science and Technology;

Pursuant to the Government’s Decree No. 215/2013/ND-CP dated November 23, 2013 on functions, tasks, power and organizational structure of Ministry of Finance;

Minister of Science and Technology and Ministers of Finance promulgate  a Joint Circular on provision of fixed funding to science and technology tasks funded by the State budget,

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular provides the guidance on provision of fixed funding for science and technology tasks that are funded completely or partially by the State budget as prescribed in Articles 15, 16 and 17 of the Government’s Decree No. 95/2014/ND-CP dated October 17, 2014 on investment in and finance of science and technology activities.

2. Science and technology tasks prescribed in this Circular (hereinafter referred to as “S&T task”) include  science projects, science and technology subjects, projects on experimental production, science and technology projects of the country, ministries, provinces and organizations.

3. S&T tasks that are not funded by the state budget may apply the provision of fixed funding prescribed in this Circular.

Article 2. Regulated entities

This Circular applies to authorities that have the power to approve S&T tasks (hereafter referred to as “approving authority”), organizations and individuals carrying out S&T tasks and relevant organizations and individuals.

Article 3. Methods for provision of fixed funding for performance of S&T tasks

1. Provision of fixed funding means provision of the fixed funding to an organization or individual in charge of a S&T task that shall ensure the achievement of targets and the satisfaction of requirements of assigned S&T task and comply with the principle of transparence.

2. S&T tasks shall be provided with:

a) Lump sum funding; or

b) Funding by instalments.

3. A cost estimate of a S&T task shall be made in accordance with regulations in the Joint Circular No. 55/2015/TTLT-BTC-BKHCN of Ministry of Finance and Ministry of Science and Technology dated April 22, 2015 providing guidance on limits for making and assignment of the funding in the cost estimates and statements of S&T tasks funded by the state budget (hereafter referred to as the Joint Circular 55/2015/TTLT-BTC-BKHCN). The performance of a S&T task shall comply with regulations on provision of fixed funding of this Circular.

Article 4. Definitions

1. “ A funding management organization” means an organization which is assigned to manage the state budget for the performance of S&T tasks

2. “Savings from fixed funding" means the difference between the cost estimate that has been approved and the fixed funding is actually used after the task is completed and assessed  as “accomplished” or better result by the supervisory assessment council.

3. “Savings from other funding" means the difference between the approved cost estimate of works not eligible for fixed funding and funding actually used after the task is accomplished and assessed  as “accomplished” or better result by the task management authority. If the funding is redundant because it is not used for performance of tasks, it will not be considered as the savings from funding and shall be returned to the state budget.

4. “Unaccomplished task” means a task that is suspended during its performance according to a decision of the approving authority because there are violations of the task or the task is not accomplished or assessed as “accomplished” by the supervisory assessment council.

Chapter II

DECISION ON METHODS FOR PROVISION OF FIXED FUNDING

Article 5. Descriptions and cost estimates of S&T tasks

A presiding organization (hereafter referred to as “presiding organization”) or a person who is in charge of a S&T task (here after referred to as “presiding person”) shall make a description and a cost estimate of a S&T task using the specimen in regulations of Ministry of Science and Technology on selecting and  directly assigning organizations and individuals to perform national S&T tasks or specific regulations of Ministries, ministerial authorities, People’s Committee of the province or the central-affiliated city (hereafter referred to as ministries and People’s Committee of the province) in case of the S&T tasks of Ministries, provinces or organizations. The description and estimate shall contain the following contents: description of science and technology products of the task, works of the task, bases for making the estimate of works (economic and technical norms, limit on expenditures in accordance with applicable regulations and detailed description of works that have not obtained economic and technical norms and limit on expenditures; proposal for lump sum funding or funding by instalments (the works that are provided with fixed funding and the works that are not provided with fixed funding shall be specified in this case).

Article 6. S&T tasks that are provided with lump sum funding

1. A S&T task  will be provided with lump sum funding if the following conditions are satisfied:

a) The presiding organization provides a description of the task and make a proposal for the provision of lump sum funding;

b) Specific names, main standards in quality, unit of measurement, the quality standards or science requirements that shall be satisfied, quantity or scale and applied places of science and technology products of the task are specified;

c) The total cost estimate of works prescribed in Points b and c Clause 3 Article 7 of this Circular serving directly research activities does not exceed 15% of the total cost estimate of the S&T task and does not exceed 1 billion dong;

d) The consulting council that selects and directly assigns organizations and individuals to perform the task (hereafter referred to as “assigning council”) considers proposing the provision of lump sum funding;

dd) The description and cost estimate of the S&T task have been approved by the competent authority.

2. A S&T task which is provided with lump sum funding shall not adjust the method for provision of fixed funding if the task has been performed, the fixed funding that has been provided, names, targets and the final products of the S&T task. Change of the presiding organization or person shall comply with regulations of Ministry of Science and Technology (with regard to national S&T tasks) or ministries and People’s Committee of the province (with regard to the S&T tasks of Ministries, provinces and organizations).

Article 7. S&T tasks provided with funding by instalments.

1. S&T tasks that fail to satisfy the conditions for the provision of lump sum funding shall be provided with funding by instalments. Works that are provided with the fixed funding and works that are not provided with the fixed funding shall be identified according to the description of the presiding organization .0}

2. Works eligible for fixed funding

a) Employment of people who directly perform the S&T task including payment to research staffs and domestic and foreign experts who cooperates in the research and performance of the task.

b) General management of the S&T task.

c) Scientific seminars and domestic assignment serving research activities

d) Self-assessment of results of performance of the S&T task (if any).

dd) Carrying out the investigations and surveys to collect data.

e) Purchase of materials and appurtenances serving the research that has been issued with economic and technical norms by the competent authority.

g) Purchase of cheap and perishable equipment, energy, documents, materials, data, books, newspapers and magazines; outsourcing; purchase of stationery, communication, printing, photocopying of materials serving the research.

h) Other works related to the performance of the S&T task except for works prescribed in Clause 3 Article 7 of this Circular.

3. Works not eligible for fixed funding

a) Purchase of materials (materials and chemicals) and appurtenances serving the research that have not been issued with economic and technical norms by the competent authority.

b) Repair and purchase of fixed assets including:

- Purchase of essential assets directly serving the research.

- Rent of assets used for conduction of the research.

- The depreciation of fixed assets

- Repair of facilities serving the research.

c) Business trips.

4. A S&T task that is provide with funding by instalments shall not adjust the method for provision of fixed funding if the task has been performed and the fixed funding that shall be provided. Adjustments to funding other than fixed funding shall comply with regulations in Clause 3, Article 10 of this Circular. Adjustments to names, targets, research contents, products, the presiding organization or individual, progress and period of performance of the science and technology shall comply with regulations of Ministry of Science and Technology (with regard to the national S&T tasks) or regulations of ministries, People’s Committee of the province (with regard to S&T tasks of Ministries, provinces and organizations).

Article 8. Verification of cost estimates

1. A presiding organization or a presiding person shall calculate accurately and sufficiently the funding for performance of the task based on economic and technical norms and limit on expenditures in accordance with applicable regulations and provide a specific description of bases for making of the cost estimate that have not obtained economic and technical norms and limit on expenditure. The approving authority shall verify the cost estimate of the task. If there is no economic-technical norm or limit on expenditure, the competent authority will decide this issue and take responsibility for its decision.

2. Procedures for the verification of the cost estimate of the national S&T task shall comply with regulations of the Ministry of Science and Technology. The approving authority that has the power to approve a S&T task of a Ministry, a province or an organization shall provide instruction and make a decision on methods for verification of the cost estimate of the task in order to ensure the unification between ministries and local governments and ensure that the verification method is conformable with resources and particularities of science and technology activities of ministries and local governments.

Article 9. Approval for S&T tasks

According to the conclusion of the assigning council, result of the verification of the cost estimate and opinions of independent consultants (if any), the competent authority shall approve of  the presiding organization, the presiding person, method for provision of fixed funding (provision of lump sum funding or funding by instalments), the total funding, the rate of fixed funding and the period of performance of the task.

Chapter III

MANAGEMENT, USE AND STATEMENT OF FUNDING

Article 10. Use of the funding during the performance of S&T tasks

1. With regard to the fixed funding

a) According to the approved description of the S&T task, the presiding person shall formulate a plan for performance of works that are eligible for fixed funding (the presiding person may adjust items of expenditures, expenditures, limit  on expenditures and funding for works eligible for fixed funding if necessary and ensure that these adjustments do not exceed the total fixed funding and comply with regulations on expenditures on S&T tasks prescribed in regulations on internal expenditures of the organization) and submit it for the approval of the head of the presiding organization before the task is performed and ensure the effective use of provided funding for fulfillment of scientific requirement according to the contract for the scientific research and technological development

b) Funding for the pay of employees who perform the S&T task and work for the presiding organization shall be transferred to the budget for salary and pay of the organization and be used according to the plan approved by the head of the organization.

c) Funding for the general management of a S&T task shall be a revenue of the presiding organization and used for the addition of funding for management and performance of the task.

d) The presiding organization or person shall make a decision on purchase activities that are eligible for fixed funding and take responsibility for its decision, simultaneously ensure the sufficient invoices and documents as prescribed by law.

dd) The fixed funding shall be used for proper purposes and have documents corresponding to the actual expenditures, ensure the transparence of internal organization in charge of the task.

2. With regard to funding other than fixed funding

The presiding organization shall manage items of expenditures, expenditures and limit on expenditures specified in the description of a S&T task approved by the competent authority in accordance with applicable regulations.

3. Adjustments to the funding

a) During the performance of a S&T task, the approving authority shall not adjust the funding that is provided for performance of the task and expenditures on general management of the task prescribed in Clause 9 Article 6 and Clause 8 of Article 7 of the Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

b) Adjustments to the funding other than fixed funding shall be considered by the approving authority according to the request of the presiding organization. In case of increase of the funding, competent authority approving the task will consider deciding based on advices of the scientific council or independent consultants and the capacity of balance of funding using the assigned state budget.

Article 11. Use of savings from funding of S&T tasks

1. With regard to a S&T tasks funded fully by state budget

a) The use of savings from the fixed funding is specified as follows:

- Savings from the fixed funding shall be aggregated as a revenue of the presiding organization.

- According to the proposal of the presiding person, the head of the presiding organization shall decide the plan for use of savings from the fixed funding according to regulations on internal expenditures of the presiding organization.

b) The use of savings from the funding other than fixed funding is specified as follows:

- If the presiding organization has a career development fund, 50 % of savings from funding will be paid to the career development fund and the remainder shall be paid to the science and technology development fund of the approving authority. If the approving authority has no science and technology development fund, the remainder of savings from funding will be returned to the state budget according to applicable assignment.

- If the presiding organization has no career development fund, the savings from funding shall be paid to the science and technology development fund of the approving authority. If the approving authority has no science and technology development fund, the remainder of savings from funding will be returned to the state budget according to applicable assignment.

2. With regard to a S&T task funded partially by the state budget (the remainder of funding is raised from the existing capital of the presiding organization and other sources of capital in accordance with regulations).

a) The presiding organization shall ensure the required rate between the actual expenditures of the capital raised from sources other than the state budget and the actual expenditures of the state budget as prescribed in the decision on approval for the S&T task. The presiding organization shall decide the plan for use of savings from the funding (if any) of sources of capital except for the state budget (after the abovementioned rate is ensured) in accordance with its regulations on financial management.

b) The savings from funding of the state budget shall be used in accordance with regulations in Clause 1 Article 11 of this Circular.

Article 12. Opening of accounts and control of provision of funding

1. Funding management organizations

a) The funding management organization shall open an estimate account at a state treasury to receive the funding from the state budget and pay the presiding organization for expenditures on performance of the S&T task according to the contract for scientific research and technological development that has been signed by the presiding organization and the funding management organization (hereafter referred to as “contract”).

b) The funding management organization shall control the use of funding for the performance of the S&T task and take the legal responsibility for the legality and validity of documents and proofs of expenditures of the presiding organization and make a settlement with the state treasury where it carries out the transaction in accordance with regulations.

c) With regard to a science and technology fund whose charter capital is provided by the state budget, the account opened by the funding management organization to receive the charter capital shall comply with particular regulations on financial management applied to the science and technology fund.

2. Presiding organizations

a) A presiding organization shall open another deposit account at a state treasury to receive the funding for the performance of the task from the funding management organization. If the presiding organization and the funding management organization are the same, the presiding organization shall open a deposit account at a state treasury to receive the funding for performance of the task from its estimate account opened at the state treasury.

b) The presiding organization shall issue regulations on internal expenditures that specify regulations on expenditures for its S&T tasks to ensure the transparence.

c) The presiding organization shall take legal responsibility for the legality and validity of documents and proofs of expenditures during the performance of the task and be inspected and controlled by the funding management organization about the use and statement of the funding for performance of the task.

3. State treasuries

a) A state treasury shall control the payment based on the contract for scientific research and technological development and the list of works that have been done according to the contract and confirmed by the chief accountant and the head of funding management organization. The funding management organization shall take legal responsibility for the legality and validity of documents and proofs of expenditures in accordance with the applicable regulations.

b) The state treasury does not control the expenditures taken from the deposit account of the presiding organization at the state treasury that is used for receipt of funding for performance of the task.

Article 13. Provision and return of advanced funding for the performance of a S&T task

The funding for performance of a S&T task (except for the tasks whose advanced funding are instructed by a particular Circular) is advanced according to contents and the progress of the contract. In particular:

1. The first advanced funding is transferred from the account of the funding management organization to the deposit account of the presiding organization

a) According to the signed contract (enclosed with the description of the task) and the assigned state budget estimate, the funding management organization shall submit an application for the first advanced funding to the state treasury where the transaction is carried out to receive advanced funding.

b) The rate of the first advanced funding prescribed in the contract shall not exceed 50 % of the approved cost estimate of the task using the state budget and within the state budget assigned by the competent authority in this year.

c) An application for the first advanced funding consists of:

- The original document of the decision on approval for the S&T task issued by the competent authority;

- The original document of the contract;

- A copy of the annual cost approved by the competent authority;

- A written request for advanced funding

2. Return of the first advanced funding and provision of the next advanced funding are carried out via transfer from the account of the funding management to another deposit account of the presiding organization.

a) The next advanced funding shall only be provided if at least 50% the previous advanced funding has been returned, except for the purchase of equipment without sufficient procedures for payment due to objective reasons that are confirmed by the funding management organization if the funding management organization and the presiding organization are not the same or by the approving authority if the funding management organization and the presiding organization are the same according to the request of the presiding organization. The next advanced funding shall comply with applicable regulations related to the organization performing the S&T task.

b) Specific procedures for next advanced funding:

- The presiding organization shall make a report on result of disbursement and works that have been carried out using the previous advanced funding (the written report shall specify a list of works that have been carried out and a list of actual expenditures) and propose the rate of the next advanced funding and send it to the funding management organization.

- Within 20 days from the day on which the report sent by the presiding organization is received, the funding management organization shall confirm the works that have been carried out and sent it to the state treasury. The funding management organization may carry out an inspection to confirm the works that have been carried out.

- The funding management organization shall consolidate applications for advanced funding and sent them to the state treasury where the transaction is carried out to receive the next advanced funding.

c) An application for provision of next advanced funding that shall be sent to the state treasury consists of:

- A document about return of advanced funding by the funding management organization;

- A written request for advanced funding;

- A list of works that have been carried out according to the signed contract which bears signatures of the chief accountant and the head of funding management organization.

d) Apart from documents prescribed in Point c Clause 2 Article 13 of this Circular, an application for the last return of advanced funding shall consist of the minutes of the meeting of assessment council showing that the S&T task is assessed as “accomplished” or better result.

dd) Within 04 months from the day on which the time limit for the performance of a S&T task expires, the presiding organization shall  return all advanced funding to the funding management organization which shall return it to the state treasury. Within 06 months from the day on which the time limit for the performance of a S&T task expires, if the funding management organization has not returned all advanced funding to the state treasury, the financial authority at the same level will recover the advanced funding by deducting it from the cost estimate of the following year of the funding management organization.

3. Works that shall be put out to a tender shall have a sufficient decision on approval for chosen bidders issued by the competent authority in accordance with regulations of law.

4. The funding that has not been advanced or returned during the time limit for the performance of the task shall be transferred to the funding of the following year in order to be continued.

Article 14. Statement of S&T tasks

The reporting and statement of funding from the state budget shall comply with applicable regulations and the following instruction:

1. A statement of a S&T task is made once after it is accomplished and both parties agree to terminate the contract.

2. If a S&T task has been performed for more than one year, the presiding organization will consolidate and submit a report on the funding that is provided and used in reality in this year to the funding management organization which shall consolidate the funding that is provided and used in reality and specify it in the statement of the organization in fiscal year.

3. The statement of a S&T task shall be made within 06 months from the day on which the S&T task finishes according to the decision on approval for the task and signed contract. During the time for making statement of the task, at the end of fiscal year, the redundant funding shall be transferred to the funding of the following year.

4. Necessary documents used as the basis for approval for a statement of a S&T task provided with lump sum funding include:

a) The decision on approval for the task;

b) The contract for scientific research and technological development;

c) The minutes of meeting of the task assessment council;

b) The record on the contract finalization.

5. Necessary documents used as the basis for approval for a statement of a S&T task provided with funding by instalments include:

a) Decision on approval for the S&T task;

b) The contract for scientific research and technological development;

c) The minutes of the task assessment council;

d) The record on the contract finalization;

dd) Documents, proofs of expenditures of the funding that is not provided.

Article 15. Documents of statement kept at premises of presiding organizations

Documents of a S&T task include:

1. Documents prescribed in Clauses 4 and 5 Article 14 of this Circular.

2. The notification of approval for the statement.

3. Documents of the task include:

a) Documents on the direct labor cost include payroll statement, documents related to the transfer, payment and receipt of money; employment contract and record on finalization thereof (if any) and reports on payments;

b) Documents on payment of experts include the contract for expert; the record of contract finalization; products of contract for experts and documents related to transfer, giving and receipt of the pay.

c) Documents on expenditures on the scientific seminar(s) include the payroll that contains the signatures of members, the presiding person and the head of organization in charge of the task; scientific reports that are paid remunerations and documents related to transfer, payment and receipt of the remunerations;

d) Documents on expenditures on purchase of fixed assets, materials, business trips and relevant expenditures are documents on the statement in accordance with applicable regulations;

dd) Documents of savings from funding include a report on calculation of savings from funding which bears signatures of the chief accountant and the presiding person and the signature and seal of the head of the presiding organization.

Chapter IV

PROCEDURES FOR DEALING WITH UNACCOMPLISHED S&T TASKS AND PUBLISHING OF INFORMATION ON S&T TASKS

Article 16. Procedures for dealing with unaccomplished S&T tasks

1. Within 15 working days from the day on which a written confirmation of unaccomplished task sent by the approving authority is received, the presiding organization shall make a report on detailed performance of the task (including its operation and the use of funding) and explanation for the unaccomplished task (objective or subjective reasons) and sent it to the approving authority.

Within 30 working days from the day on which the report sent by the presiding organization is received, the approving authority shall inspect and identify causes of unaccomplished task.

2. The approving authority shall issue a decision on dealing with unaccomplished tasks based on the results of inspection and identification of causes. In particular:

a) The presiding organization shall return all provided funding that has not been used to the state budget.

b) With regard to the funding that has been used:

- If the task is unaccomplished due to objective reasons (natural disasters, fires, accidents and other objective cases defined by the approving authority), the used funding is not required to be returned.

- If the task is unaccomplished due to subjective reasons,

the presiding organization shall return at least 40% of total funding that has been used in accordance with regulations if the task is provided with lump sum funding or at least 30% of that has been used in accordance with regulations if the task is provided with funding by instalments to the state budget.

The approving authority shall decide the return rate according to the result of task assessment.

- If a task is unaccomplished due to subjective reasons and the presiding organization does not prove that the funding is used in accordance with regulations, the whole funding that has been used shall be returned to the state budget.

c) The presiding organization shall identify and unify the return rate applied to the presiding person and individuals directly perform the task to return the funding to the state budget.

Article 17. Actions against unaccomplished S&T tasks

1.  The presiding organization shall return the funding to the state budget within 60 days from the day on which the approving authority issues the decision on return of funding to the state budget. The presiding organization that has not returned the funding to the state budget according to the decision of the approving authority shall not be selected and assigned a S&T task funded by the state budget.

2. The presiding person, members and scientific secretary of a S&T task of which funding has not been returned fully to the state budget by the presiding organization according to the decision of the competent authority shall not be selected and assigned a S&T task funded by the state budget.

Article 18. Publishing of information of S&T tasks

Organization in charge of a S&T task shall publish its finance in accordance with applicable regulations and concurrently publish contents of the task performance (except for tasks that contains secret information decided by the competent authority). In particular:

1. Publishing of information at the presiding organization’s premises:

a) Published information:

- Name of the task;

- Names of presiding person, members and scientific secretary of the task;

- Targets of the task;

- Main research activities that shall be carried out;

- Period of performance of task and the method for provision of fixed funding (lump sum funding or funding by instalments);

- Total funding for the performance of the task and funding provided by the state budget and approved by the competent authority;

- Products of  the task that have been assessed and accredited;

- The statement of main expenditures; the payroll of employees performing the task;

- Total savings from funding and method for sharing thereof.

b) Method for publishing: Put up a notice at the head office of the presiding organization.

c) Time for the publishing: Within 30 days from the day on which the task is approved by the competent authority. The publishing must be remained during the period of performance of the task. After the statement of the task is approved by the competent authority, results of  performance of the task that has been assessed and accredited by the competent authority and savings from funding shall be published immediately after it is assessed and recorded in the statement and be remained within 90 days from the day on which the task assessed.

2. Publishing of information outside the presiding organization:

a) Published information:

- Name of the task;

- Names of task director, members and scientific secretary;

- Targets of the task;

- Main research activities that shall be carried out;

- Period of performance of the task, method for provision of fixed funding (lump sum funding or funding by instalments);

- Total funding for the performance of the task;

- Products of the task that have been assessed and accredited.

b) Method for publishing: The abovementioned information shall be published on the website of the presiding organization or the website of the approving authority.

c) Time for the publishing: Within 30 days from the day on which the task is approved by the competent authority. The publishing must be remained during the period of performance of the task. With regard to products that shall be published immediately after the task is assessed and its result is accredited by the competent authority and be remained within 90 days from the day on which the task is assessed and its result is accredited by the competent authority.

Chapter V

IMPLEMENTATION

Article 19. Effect

1. This Circular comes into force from February 15, 2016 and replaces the Joint Circular No. 93/2006/TTLT-BTC-BKHCN of Ministry of Finance and Ministry of Science and Technology dated October 04, 2006 on provision of fixed funding for science and technology subjects and projects funded by the state budget.

2. If a S&T task whose meeting of assigning council is held before February 15, 2016, it will comply with regulations of the Joint Circular No. 93/2006/TTLT-BTC-BKHCN of Ministry of Finance and Ministry of Science and Technology dated October 04, 2006 on provision of fixed funding for science and technology subjects and projects funded by the state budget

Article 20. Implementation

Any problem arising from the implementation of this Circular shall be reported to Ministry of Science and Technology and Ministry of Finance for consideration

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