JOINT-CIRCULAR

PROVIDING GUIDANCE ON FINANCIAL MANAGEMENT OF NATIONAL TECHNOLOGICAL INNOVATION PROGRAM THROUGH 2020

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

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

Pursuant to the Government's Decree No. 20/2013/NĐ-CP dated February 26, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Science and Technology;

Implementing the Prime Minister’s Decision No. 677 / QD-TTg dated May 10, 2011 on approving the national technological innovation program through 2020;

The Minister of Finance, the Minister of Science and Technology promulgate the joint-circular providing guidance on financial management of national technological innovation program through 2020.

Chapter I

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Article 1. Scope of regulation, regulated entities

This Circular provides guidance on financial management of national technological innovation program through 2020 (hereinafter referred to as the Program) according to contents and tasks stipulated in the Prime Minister's Decision No. 677 / QD-TTg dated May 10, 2011 excluding the tasks considered for finance, loans, loan guarantees from the funds in the field of science and technology.

This Circular shall be applied to organizations, individuals and enterprises performing the tasks in the Program and Program managing agencies.

Article 2. Funding for implementation of the Program

Funding for implementation of the Program shall be covered from the following sources:

1. National technological innovation fund;

2. Funding from the state budget;

3. Funding from organizations, individuals and enterprises:

a) Legal capital of organizations, individuals and enterprises;

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c) Funding for technological innovation investment of enterprises.

4. Loan capital from the Vietnam Development Bank, commercial banks and credit institutions.

5. Funding from other legal sources.

Article 3. Principles of fund mobilization

1. Tasks of the Program need to have plans for raising funds, stating sufficient demand for each source of funding referred to in Article 2 of this Circular and clearly explaining the possibility of mobilizing funds for project implementation 

2. Plans for fund mobilization must ensure feasibility:

a) The funds from the state budget must be agreed in writing by the State management agencies on such funds.

b) The non-budgetary funds must be certified by financial institutions and credit institutions.

Article 4. Use principles of funds derived from the State budget

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2. The supportive budget from the State budget planned by capital and investment allocation for the whole period of implementation shall be allocated and used according to schedule and estimate structure of the approved tasks. The process of estimation, allocation, use and settlement of supportive budget from the State budget shall comply with the Law on State budget, as prescribed in this Circular and related documents.

3. The supportive budget from national technological innovation Fund shall comply with guiding documents of national technological innovation Fund ensuring conformity with the current financial management provisions.

4. Organizations and individuals using supportive budget derived from the state budget to perform tasks under the Program must ensure proper purposes, the regulations and must be subject to the inspection and control of competent management agencies as prescribed in this Circular and related documents.

Article 5. Use principles of funds outside state budget

Organizations taking charge the tasks under the Program shall be responsible for use and disbursement of funds outside the state budget under the approved plan for fund mobilization for task performance.

Chapter II

SPECIFIC PROVISIONS

Article 6. Contents and levels of finance for tasks under the Program

1. For the task of scientific and technology research in the construction projects of the national technological map; formulation of technology roadmap and technological innovation roadmap for sectors; formulation of database on new technologies, innovative technologies, technological experts, the state budget shall support up to 100% funding for performance of tasks approved by competent authorities. Contents and levels of support to perform the tasks shall comply with current legal provisions for science and technology tasks covered the State budget.

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a) The state budget shall support up to 100% funding for the training on technology management, and updating technologies for engineers, technicians and administrative officers in public units and institutions, not exceeding 50% of the total funding for training for enterprises, units and non-state organizations. Expenditure contents and levels shall comply with the guidance in the Ministry of Finance’s Circular No. 139/2010 / TT-BTC dated September 21, 2010 defining making estimates, management and use of state budget funds spent for the training and retraining of STATE  officials and employees, the Ministry of Planning and Investment, the Ministry of Finance’s Circular No. 05/2011 / BKH-BTC TTLT dated March 31, 2011 providing guidance on training, retraining of human resources for medium and small enterprises.

b) In addition to the contents specified above, the state budget shall support funding for travel, accommodation, living expenses for foreign experts participating in training in technology management and updating new technology for engineers, technicians and administrative officers. Contents of expenses shall be applied according to guests of grade C as defined in the Ministry of Finance’s Circular No. 01/2010 / TT-BTC dated January 06, 2010 regulating spending regulations for reception of foreign guests working in Vietnam, organization of international conferences and seminars in Vietnam and reception of domestic guests.

The Ministry of Science and Technology shall be responsible for the selection of foreign experts participating in training in technology management and updating new technologies for engineers, technicians and administrative officers.

3. The tasks of technology incubation, technology enterprise incubation; creating an environment for technology incubation, technology enterprise incubation; building technology incubation facilities, science and technology enterprise incubation; supporting potential organizations, individuals, research groups or those who have excellent research findings in universities, colleges, research institutions shall comply with the Prime Minister’s Decision No. 592 / QD-TTg dated May 22, 2012 on approving the Program supporting science and technology enterprise development and public science and public science and technology institutions to implement mechanism of autonomy, self-responsibility and documents guiding the implementation.

4. For tasks supporting production investment under new technology, advanced technology; technological innovation for trades, traditional villages, application of advanced technologies in agriculture.

a) The state budget shall support up to 50% of the total investment cost (not including the residual value or depreciation costs of equipment, buildings in the total investment funding) for trial production. Trial production projects in the agricultural sector in the province that have been launched in administrative division having difficult socio-economic conditions under the Prime Minister's Decision No 30/2007 / QD-TTg dated March 5, 2007 shall be supported up to 70% of the total investment cost of the entire projects. Support contents shall comply with the provisions in Joint-Circular No. 22/2011 / TTLT- BTC-BKHCN dated February 21, 2011 providing guidance on financial management for trial production projects of which funding is supported by state budget and the provisions of this Circular.

b) The state budget shall support up to 50% of pay for scientific officers, technical staff directly carrying out technology assessment and evaluation; research, innovation, improvement of technology process, science and technology solutions; testing, analysis, inspection and evaluation of product quality until the completion of product batches No. zero.

c) The state budget shall support up to 30% of funds to buy materials, raw materials, fuel, testing and analysis equipment in testing and production process of product batches No. zero of technology lines. The tasks in the agricultural sector performed in administrative division having difficult socio-economic conditions under the Prime Minister’s Decision No. 30/2007 / QD-TTg dated March 5, 2007 shall be supported up to 50%.

d) The state budget shall support partially or fully the funding for technology transfers in the tasks of the Program as provided for in Article 7, Article 12 and Article 18 of the Law on Technology Transfer. The support level shall comply with guiding documents on management of financial management regulations of national technology innovation Fund.

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5. For tasks of research, mastering and application of advanced technology in producing key products, national products; search, discovery, mastery and application of source technology, core technology; research, trial production, application of advanced technology, production of new products, technology process changes.

The state budget shall support up to 100% funding to carry out research projects to master, develop and produce technologies including: research in adaption and mastering imported technology, transferred technology, technology improvement, technology decryption, invention development, creating new technologies; research and technology development with high effective application results in economy, society, national defense and security, environment.

b) The state budget shall support funding to implement the following contents:

- Purchase of ownership, right to use technology; plant varieties, domestic animals; technical equipment and documentation, intellectual property information; Purchase of software for research, design and simulation; import of technology, equipment, sample product for research, mastering, developing and creating technologies under the signed contracts; being supported the technology transfers as stipulated in Point d, Clause 4 of this Article.

- Finding information about the technology, know-how; hiring domestic and foreign consultants for analysis, assessment, evaluation of technology and participating in the task performance;

c) Supportive budget for the performance shall be taken priority, allocated concentratedly from national technology innovation Fund.

6. For construction projects of infrastructure laboratory systems; investment projects of enhancing potential for application centers of scientific and technology advances in locality.

a) Construction projects of infrastructure laboratory system shall comply with current legal provisions on the establishment, construction, approval and performance of development investment projects in the field of science and technology.

b) Investment projects to strengthen the potential for the application center of scientific and technological advances in central-affiliated cities and provinces shall comply with the guidelines in the Prime Minister’s Decision No. 317 / QD TTg dated March 15, 2012 on approving the Projects on capacity of the application central of scientific and technological advances, technical center of quality measurement standards in central-affiliated cities and provinces and guiding documents of implementation.

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1. The expenditure for operation of the Steering Committee of the national technological innovation Program (hereinafter referred to as the Steering Committee):

a) Expenditures for organization of regular and extraordinary meetings of the Steering Committee;

b) Expenditure for inspection, monitoring, preliminary and final assessment of the Program results;

c) Expenditures for responsibility fee of the Steering Committee;

d) Other expenditures of the Steering Committee

2. The expenditure of the Leading Committee of the national technological innovation Program (hereinafter referred to as the Leading Committee):

a) Expenditures for monthly pay for the members of the Leading Committee;

b) Expenditures for contact information, stationery;

c) Expenditures for renting means for tasks, task fees;

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dd) Expenditures for determining the tasks; selection and direct assignment of organizations, individuals and enterprises to perform; inspection, auditing, monitoring, evaluation and acceptance, liquidation of tasks; search, detection of organizations, individuals and potential team or those who have excellent research findings at universities, colleges and research institutes;

e) Expenditures for receipt of groups;

g) Expenditure for propagated information, conferences, scientific seminars, and preliminary and final summary of the Program;

h) Other expenditures of the Leading Committee.

3. Expenditures for the operation of the Office of the national Programs on science and technology (hereinafter referred to as the National Program Office):

a) Salaries and salary expenses of officials and staff of the National Program Office;

b) Expenditures for perform common tasks of the Program;

c) Expenditures for determining the tasks; selection and direct assignment of organizations, individuals and enterprises to perform; inspection, auditing, monitoring, evaluation and acceptance, liquidation of tasks;

d) Expenditures for task fees, conferences, scientific seminars, preliminary and final conferences of the Program, compilation and print of monograph books and results of the Program;

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e) Expenditures for house, electricity, water, contact information, stationery for the operation of the National Program Office;

g) Expenditure for vehicle petrol, vehicle leasing;

h) Expenditures for purchase and repair of facilities and equipment;

i) Expenditures for receipt of groups;

k) Other expenditures.

4. Funds for implementation of common activities mentioned above of the Program shall be allocated to the National Program Office under the Ministry of Science and Technology for management and use in accordance with the provisions of law.

Article 8. Expenditure level of state budget for general operation of the Program

1. Expenditure level for responsibility fee of the Steering Committee:

a) Head of Steering Committee: 500,000 VND / person / month;

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2. Expenditures for monthly pay for the members of the Leading Committee:

a) Chairman: 5,000,000 VND / month;

b) Deputy Chairman, secretary members: 4,500,000 VND / month;

c) Members: 4,000,000 VND / month;  

3. The remaining expenditure contents prescribed in Article 7 of this Circular shall be applied under the current legal provisions on the regulations of state budget spending.

Article 9. Making estimates, allocation and assignment of state budget estimates for implementation of the Program

Making estimates, allocation and assignment of state budget estimates from the funding sources for development investment, funding of science and technology and other funding sources derived from the state budget for the Program implemented under the provisions of the Law on State Budget, the current guiding documents and the following specific instructions:

1. Each year, at the time of estimating revenues and expenditures of state budget, the units assigned to perform the tasks of the Program shall base on the tasks of the approved Program and the guidance in this Circular to make budget estimates to pay for project implementation of the Program and submit to the governing body for summary in the estimates of Ministries, central and local agencies for request competent authorities for approval; concurrently submit to the Ministry of Science and Technology for summary and cooperation in implementation.

2. Funding for the implementation of the tasks directly managed by the Ministry of Science and Technology and operation funding of the Program Steering Committee, the general operation funding for the management of the Program and operation funding of National Program Offices shall be made estimates by the National Program Office according to current legal provisions and submit to the Ministry of Science and Technology for summary of allocation plans of annual budget expenditure estimates submitted to the Ministry of Finance in accordance with the provisions of the Law on State budget.

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Article 10. Disbursement of supportive budget from state budget for tasks under the Program

1. For tasks performed by Ministries and central agencies.

a) Opening of accounts, receipt of funding and expenditure control

- For projects directly managed by the Ministry of Science and Technology, the National Program Office shall open estimate accounts at the State Treasury to receive funding for carrying out projects directly managed by the Ministry of Science and Technology; for operations of the Program Steering Committee, common operations, the projects served for management the Program and operation of the National Program Office served for management of the Program, The National Program Office shall control expenses and bear responsibilities before law for the legality, validity, records and vouchers of expenditures of the project leading organization and make settlement in accordance with current legislation.

The State Treasury shall control under the terms of the signed contracts of the project, shall not control the deposit accounts of the topic or project leading organizations opened at the State Treasury, shall not control detailed records of each expense of the project leading organization.

- For projects managed by other Ministries and branches,  Ministries, branches shall manage, use and assign the budget estimates for carrying out projects for the leading organizations and individuals in accordance with the provisions on the current State budget management;

- Organizations and individuals in charge of the project implementation shall open accounts at the State Treasury at the place of transactions to receive funding for project performance. Organizations and individuals in charge of project implementation shall be self-responsible for their spending decisions and be subject to inspection and control of Ministries, central and local agencies on the use and settlement of funds to implement. For projects directly managed by the Ministry of Science and Technology, organizations and individuals in charge of project implementation shall be self-responsible for their spending decisions and be subject to inspection and control of the National Program Office on the use and settlement of funds.

- The State Treasury shall control state budget expenditures in estimate accounts of the units using the state budget under the provisions of the Ministry of Finance’s Circular No. 161/2012 / TT-BTC dated October 2, 2012 on regulations on control and payment of state budget expenditures through the State Treasury.

b) Advances of funding for the tasks of the Program:

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When advancing funds, units using state budget shall draw estimates to advance funds to the task leading organizations for the first time up to 100% of the funds allocated under the allocated planed annual estimate, but not more than 50% of the total approved funding from the state budget under the contracts signed with the task leading organizations. The application for first-time advance submitted to the State Treasury shall include: Annual estimate assigned by competent authorities; withdrawal paper of the state budget (in advance) as prescribed; Task performance contract signed between the Ministries and central agencies and the task leading organizations.

- Advance for the next time:

On the basis of reports on implemented progress and volumes and the use of funds of the task leading organization, Ministries and central agencies shall inspect, assess the implemented progress, and volume the use of funds for project implementation.

The advance of funds for the next times shall be made only for tasks that have had payment record of at least 50% of the funds advanced for the previous times, not violating the provisions of the current law related to performance of tasks and ensuring the total balance of the advance not to exceed 50% of the total approved budget estimates from the state budget under the signed contracts (except for purchase of equipment that has insufficient payment procedures for objective reasons certified by Ministries on the basis of the request of the task leading organization). The advance application for the next times submitted to the State Treasury shall include: annually allocated state budget estimates; withdrawal paper of the state budget estimates (in advance); Advance payment profile of at least 50% of the advance funding of the previous times unpaid.

c) Payment for funding advance:

- When making payment for advance, the units using the state budget shall submit an application for advance payment to the State Treasury at the place of transactions, the application for advance payment shall include: A written request for advance payment of the Ministry, central agencies; A certification of completed workload; A list of funding to pay for the completed work made by the leading agency, and certified by the Ministry, central agencies.

- When the time to perform the tasks is up, the units using the state budget must make an advance payment at the State Treasury. In case, within 06 months after the end of time to perform the tasks, the units using the state budget do not make advance payments with the State Treasury, the Ministry of Finance shall recover by deduction on following year's estimate of Ministries and leading central agencies of the units using the state budget.

d) The use of state budget funds to support the performance of the tasks must be conformable with structure between the funds from the state budget and the funds mobilized outside the state budget to carry out the approved tasks. Where the funds mobilized from contributions from sources outside the state budget of the task leading organizations are inconsistent with the commitment in the contract, then the support of the state budget shall be reduced in proportion to the structure of contribution rate of funds outside the state budget.

dd) Task leading organizations shall be responsible for the use of funds advanced for the right purpose, right regulations. In case the advanced funding is used for improper purposes and regulations, funds management Units shall recover to refund the state budget.

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Article 11. General operating funds of the Program

Funds for general operation of the Program shall be spent directly at the National Program Office and shall comply with current regulations as for level-III-accounting units using state budget. The State Treasuries shall control expenditures as defined in the Ministry of Finance Circular No. 161/2012 / TT-BTC dated October 2, 2012 on regulations of control, payment of state budget expenditures through the State Treasuries.

Article 12. Supportive budget from the State budget for development investment, from the national technological innovation Fund and other funding sources

1. The management of payment of investment funding of projects under the Program shall comply with the provisions of the Ministry of Finance’s Circular No. 86/2011 / TT-BTC dated June 17, 2011 on management and payment of  investment capital and non-business capital of investment nature belonging to the state budget capital source and the amending and supplementing documents (if any).

2. The management and use of supportive budget from the national technological innovation Fund and other funds (if any) shall comply with the provisions of the financial management of the Funds.

3. The disbursement, advance and advance payment of other funding sources shall comply with current regulations on the management of such funds.

Article 13. Purchase, management and use of property by the state budget

The purchase, management, use and handling of assets of the tasks of the Programs from the state budget shall comply with the current regulations on management and use of State-owned property.

Article 14. Inspection and actions against violations

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2. Where the task leaning organizations use of funds from the state budget for the wrong purposes and regulations, they shall be considered the stop of disbursement of funds from the state budget and handled in accordance with the current laws.

Article 15. Settlement reports

The reporting, settlement of funds from the state budget used to perform the tasks of the Program shall comply with current legislation and following specific guidelines:

1. Reports on settlement of funding used for performing tasks of the Program

a) For tasks in performance time:

Every year on the basis of funding actually used and the workload done in the year, Ministries, central agencies and localities shall report on the receipt and use of funding for the performance of tasks of the Program and submit to the Ministry of Science and Technology, the Ministry of Finance for monitoring and cooperation in implementation.

b) For tasks of which performance time is up:

- Ministries, central agencies and localities shall verify and approve the funding settlement of the performance of the tasks taken charge by the Ministries, central agencies and localities within 06 months from the end of the tasks under the approved decision of the competent authorities.

- For tasks of the Program directly managed by the Ministry of Science and Technology, the National Program Office shall approve the funding settlement for performance of the tasks within 06 months from the end of the tasks under the approved decision of the competent authorities, summarize into reports on the settlement of the National Program Office and submit to the Ministry of Science and Technology. The Ministry of Science and Technology shall verify and approve the funding settlement of the National Program Office, summarize into the final settlement of the Ministry of Science and Technology.

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2. Reports on funding settlement of general operations of the Program

a) Every year, the National Program Office shall report on the settlement submitted to the Ministry of Science and Technology for approval as stipulated by affiliated accounting units level III .

b) Records and vouchers of use of general operation funds of the Program shall be managed and stored as prescribed.

3. For the tasks using development investment funds and other funding sources, the settlement shall be made according to the current legislation.

4. For the tasks of the Program using funding from technology innovation Fund and other funds (if any) specified in Article 2 of this Circular, the settlement of funding used to perform the tasks shall comply with the regulations of the funds.

Chapter III

IMPLEMENTING PROVISIONS

Article 16. Effect

This Circular takes effect from August 4, 2014. 

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1. The Ministry of Finance shall take charge and cooperate with the Ministry of Science and Technology to provide guidance and implement this Circular.

2. For the tasks of the Program that are highly effective and have a major impact on society, economy, national defense and security, the support levels from the state budget shall be higher those specified in this Circular supposed and consulted the Ministry of Finance, the Ministry of Planning and Investment for consideration and decision by the Ministry of Science and Technology.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance and the Ministry of Science and Technology for research, amendment and supplementation. /.

PP. MINISTER
OF SCIENCE AND TECHNOLOGY
DEPUTY MINISTER




Tran Quoc Khanh

PP. MINISTER OF FINANCE
DEPUTY MINISTER





Truong Chi Trung

Thông tư liên tịch 79/2014/TTLT-BTC-BKHCN hướng dẫn quản lý tài chính Chương trình đổi mới công nghệ quốc gia đến năm 2020 do Bộ trưởng Bộ Tài chính - Bộ Khoa học và Công nghệ ban hành