Thông tư 03/2023/TT-BTC quy định lập dự toán, quản lý sử dụng và quyết toán kinh phí ngân sách Nhà nước thực hiện nhiệm vụ khoa học và công nghệ do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

ON PREPARATION OF ESTIMATES, MANAGEMENT, USE AND FINAL ACCOUNTS OF STATE BUDGET FUNDS FOR SCIENCE AND TECHNOLOGY TASKS

Pursuant to the Law on State Budget dated June 25, 2015;

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

Pursuant to Decree No. 08/2014/ND-CP dated January 27, 2014 of the Government on elaboration of and guidelines for the Law on Science and Technology;

Pursuant to Decree No. 95/2014/ND-CP dated October 17, 2014 of the Government on investment and financial mechanisms for science and technology activities;

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government on elaboration of the Law on State Budget;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on functions, duties, powers, and organizational structure of the Ministry of Finance;

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The Minister of Finance hereby promulgates this Circular on preparation of estimates, management, use and final accounts of state budget funds for science and technology tasks.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Circular provides for the preparation of estimates, management, use and final accounts of state budget funds for science and technology tasks as prescribed in Articles 25, 26, 27, and 28 of Decree No. 08/2014/ND-CP dated January 27, 2014 of the Government on elaboration of and guidelines for the Law on Science and Technology.

Science and technology tasks using state budget funds under the items of science and technology programs approved by the Prime Minister in each period shall comply with this Circular and specific financial regulations (if any).

Other funding sources outside the state budget mobilized for the performance of science and technology tasks shall comply with current spending norms applicable to such sources; entities are encouraged to follow the provisions of this Circular.

2. This Circular applies to science and technology task management authorities and competent authorities approving science and technology tasks using state budget funds; organizations and individuals performing science and technology tasks using state budget funds; and other related organizations and individuals.

Article 2. Principles for application of norms in preparation of estimates of state budget funds for science and technology tasks

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Where necessary, based on budget balancing capacity and specific local conditions, the province-level People’s Committee shall submit to the People’s Council of the same level for decision on supplementing a number of spending items and levels beyond those specified in this Circular for effective and practical performance of local science and technology tasks, in accordance with the Law on State Budget and its guiding documents.

2. Other spending norms serving as the basis for preparing estimates of science and technology tasks that are not specifically provided in this Circular shall comply with current State regulations.

Chapter II

PROVISIONS ON NORMS FOR PREPARATION OF ESTIMATES OF STATE BUDGET FUNDS FOR SCIENCE AND TECHNOLOGY TASKS

Article 3. Input elements constituting the estimate of state budget funds for science and technology tasks

1. Remuneration for participation in science and technology tasks, including remuneration for members involved in performing the tasks; wages for manual workers assisting in research activities; and payments for domestic and foreign experts collaborating in research and performance of the science and technology tasks.

Positions participating in science and technology tasks and criteria for determining domestic and foreign experts collaborating in research and performance of such tasks shall comply with the guidance of the Ministry of Science and Technology.

2. Expenditures on purchase of raw materials, fuels, materials, specimens, tools, spare parts, low-value and quickly depreciating items, energy, documents, data, books, newspapers, reference journals, and acquisition of ownership and use rights of intellectual property objects serving research activities.

3. Expenditures on repair, procurement, or rental of assets (or facilities, equipment) directly serving scientific research activities of the science and technology tasks.

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5. Expenditures on outsourcing services serving research activities.

6. Expenditures on surveys and data collection.

7. Expenditures on office supplies, communication, and printing serving research activities.

8. Expenditures on self-assessment of results of science and technology task performance (if any).

9. General management expenditures of science and technology tasks to ensure management requirements during performance.

10. Other expenditures directly related to performance of science and technology tasks.

Article 4. Framework of norms serving as the basis for preparation of estimates of state budget funds for science and technology tasks

1. Estimates of remuneration expenditures for participation in science and technology tasks

a) Remuneration for titles or groups of titles participating in the performance of science and technology tasks shall be calculated based on the number of converted months of participation. Accordingly, the maximum remuneration level for the title of the leader of a science and technology task shall not exceed VND 40 million/person/month; for other titles or groups of titles, the maximum remuneration level shall not exceed 0.8 times that of the leader.

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The time used to determine the estimated remuneration expenditure for participation in a science and technology task is the number of converted months expected for each title or group of titles to perform the work contents stated in the task explanation as guided by the Ministry of Science and Technology, to be reviewed by the Scientific Council and decided by the competent authority approving the science and technology task. Where the duration of participation is less than one month, the remuneration estimate shall be calculated based on the number of days of participation of each corresponding title or group of titles. The daily remuneration shall be determined by dividing the monthly remuneration by 22 working days.

b) Wages for hiring manual laborers to assist in research activities (if any): the estimated expenditure for hiring manual laborers shall be calculated based on the highest region-based minimum daily wage prescribed by the State at the time of preparing the estimate for the science and technology task (the daily wage being equal to the monthly wage divided by 22 days).

c) The remuneration norms, scientific labor coefficients, and the number of converted months for titles or groups of titles participating in science and technology tasks and the wages for hiring manual laborers assisting in research activities prescribed in Points a and b, Clause 1 of this Article shall serve as the basis for preparing the cost estimate of the task. Based on the approved task estimate, the host organization of the science and technology task shall decide on the specific payment levels for the titles or groups of titles participating in the task and for manual laborers (if any), in line with the actual performance of the task.

2. Estimates of hiring domestic and foreign experts for research collaboration

a) Hiring domestic experts

Where a science and technology task requires hiring domestic experts, the host organization shall, based on the content and requirements of the expert’s work, provide a detailed explanation for the advisory council’s consideration and submit to the competent authority for approval of the scope of work and expert hiring estimate. The estimate for hiring domestic experts shall comply with the salary levels prescribed in Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, War Invalids and Social Affairs on salaries for domestic consultants as a basis for estimating consulting service packages using state capital under time-based contracts.

The total estimated cost for hiring domestic experts shall not exceed 30% of the total estimated remuneration expenditure for science and technology tasks prescribed in Clause 1, Article 4 of this Circular.

Where the total estimated cost for hiring domestic experts exceeds 30% of the total estimated remuneration expenditure for participation in science and technology tasks prescribed in Clause 1, Article 4 of this Circular, the host organization must provide a detailed justification for the competent authority approving science and technology tasks using state budget funds to consider and decide the task estimate.

b) Hiring foreign experts

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Where the total estimated cost for hiring foreign experts exceeds 50% of the total estimated remuneration expenditure for participation in science and technology tasks prescribed in Clause 1, Article 4 of this Circular, the host organization must provide a detailed justification for the competent authority approving science and technology tasks using state budget funds to consider and decide the task estimate.

c) Determination of cases where the expert hiring estimates exceed the limits prescribed in Points a and b, Clause 2 of this Article shall comply with the guidance of the Ministry of Science and Technology.

3. Estimates of expenditures on materials, raw materials, fuels, and supplies; and on repair and procurement of fixed assets shall be prepared based on the explanation of projected workload, applicable budget spending regimes and norms (if any). Procurement must be consistent with the progress of the science and technology task and within the scope of the annual estimate. In particular:

a) The management and use of procurement funds shall comply with the laws on procurement of assets from the state budget and on bidding; payments shall be made under contracts and actual performance within the approved estimate, ensuring thrift and efficiency;

b) The management and payment of funds for maintenance and repair of assets serving science and technology tasks shall comply with Circular No. 65/2021/TT-BTC dated July 29, 2021 of the Ministry of Finance on preparation of estimates, management, use, and final accounts of funds for maintenance and repair of public assets.

4. Estimates of expenditures on scientific conferences, workshops, forums, seminars, domestic business trips, and international cooperation (outgoing and incoming delegations) serving research activities: Shall comply with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on per diem and conference expenditure regimes; Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on expenditure regimes for hosting foreign guests in Vietnam, organizing international conferences and workshops in Vietnam, and domestic reception expenses; and Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance on per diem regimes for State officials traveling abroad on short-term assignments funded by the state budget. In addition, this Circular prescribes the following maximum estimated remuneration levels for participation in scientific conferences, forums, and seminars:

a) Chairperson: VND 2,000,000 per session;

b) Secretary of the conference, forum, or seminar: VND 500,000 per session;

c) Presenter at a scientific conference, forum, or seminar: VND 3,000,000 per presentation;

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dd) Participant in a scientific conference, forum, or seminar: VND 300,000 per person per session.

5. Estimates of expenditures on surveys and data collection shall comply with Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on preparation of estimates, management, use, and final accounts of funds for statistical surveys and national censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022 of the Ministry of Finance amending Clause 9, Article 3 and Form No. 01 enclosed with Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance.

6. Estimates of expenditures on meetings for self-assessment of results of science and technology tasks (if any) shall be prepared based on the number of participants in the assessment, with spending levels not exceeding 50% of those applied to the council for acceptance evaluation of science and technology tasks as prescribed in Point a, Clause 1, Article 6 of this Circular.

7. Estimates of general management expenditures for science and technology tasks

Organizations presiding over science and technology tasks using state budget funds may include estimates for general management expenditures serving the tasks to ensure proper performance at the host organization. The estimated general management cost for a science and technology task shall equal 5% of the total estimated cost of the task funded by the state budget, but shall not exceed VND 300 million per task.

8. Other expenditures related to performance of science and technology tasks (if any) shall be estimated according to the explanation of estimates or current regulations on state budget spending regimes and norms (if any), and paid under contracts and actual performance within the approved estimates.

Article 5. Expenditure items for management of science and technology tasks

1. Expenditures on activities of advisory councils for identification of science and technology tasks, for selection or direct assignment of host organizations and individuals, for evaluation and acceptance of results of science and technology tasks, and for other advisory councils as prescribed in the Circular on management of science and technology tasks issued by the Ministry of Science and Technology (if any), including:

a) Remuneration and per diem for council members;

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c) Logistics for council meetings, hire of science and technology services related to the council’s evaluation, and hire of facilities serving the council (if any).

2. Expenditures on activities of cost appraisal teams for performance of science and technology tasks established in accordance with the guidance of the Ministry of Science and Technology.

3. Remuneration and per diem for experts handling technical issues supporting the operation of the council (if any).

4. Expenditures on hiring independent consultants (if any).

5. Expenditures on public announcement of task selection through mass media.

6. Expenditures on inspection and evaluation during the performance of science and technology tasks, and inspection and evaluation after transfer of ownership and use rights of scientific research and technological development results, including:

a) Per diem expenditures for inspection teams;

b) Expenditures on evaluation council meetings during task performance (where establishment of an evaluation council is necessary).

7. Other expenditures directly related to management of science and technology tasks.

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1. Expenditures on activities of science and technology advisory councils

a) Remuneration expenditures

Unit VND 1,000

No.

Work items

Unit

Maximum expenditure norms

1

Expenditures on advisory activities for identification of science and technology tasks

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a

Expenditures on meetings of the advisory council for identification of science and technology tasks

Council

Chairperson of the council

1.500

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Vice-chairperson of the council; council members

1.000

Scientific secretary

300

Administrative secretary

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300

Invited participant

200

b

Expenditures on review and evaluation

1 evaluation sheet

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Review and evaluation by council members

500

Review and evaluation by peer reviewers within the council

700

c

Remuneration for developing terms of reference for proposed tasks

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Chairperson of the council

700

Vice-chairperson of the council; council members

500

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Expenditures on advisory activities for selection and direct assignment of host organizations or individuals of science and technology tasks

a

Expenditures on meetings of the advisory council for selection and direct assignment of host organizations or individuals of science and technology tasks

Council

Chairperson of the council

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1.800

Vice-chairperson of the council; council members

1.500

Scientific secretary

300

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Administrative secretary

300

Invited participant

200

b

Expenditures on review and evaluation

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Review and evaluation by council members

700

Review and evaluation by peer reviewers within the council

1.000

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Expenditures on advisory activities for official acceptance evaluation of science and technology tasks

a

Expenditures on meetings of the acceptance evaluation council

Task

Chairperson of the council

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1.800

Vice-chairperson of the council; council members

1.500

Scientific secretary

300

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Administrative secretary

300

Invited participant

200

b

Expenditures on review and evaluation

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Review and evaluation by council members

700

Review and evaluation by peer reviewers within the council

1.000

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Remuneration for experts handling technical issues supporting council activities

Expert

1.500

b) The estimated expenditures on activities of other advisory councils prescribed in the Circular on management of science and technology tasks issued by the Ministry of Science and Technology (if any) shall apply up to 50% of the expenditure norms of the acceptance evaluation council prescribed in Point a, Clause 1 of this Article.

c) Other expenditure items shall be estimated based on the projected workload and current legal regulations (if any).

2. Expenditures on activities of the cost appraisal team for performance of science and technology tasks

a) Remuneration expenditures:

Unit VND 1,000

No.

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Unit

Maximum expenditure norms

1

Head of the appraisal team

Task

1.000

2

Member of the appraisal team

Task

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3

Administrative secretary

Task

300

4

Invited participant

Task

200

b) Expenditures on logistics serving the activities of the appraisal team shall be estimated based on the projected workload and current legal regulations.

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a) Where necessary, the competent authority managing science and technology tasks may hire independent consultants or evaluators. The total estimated cost for hiring independent consultants shall not exceed five times the remuneration level (including the remuneration for council meetings of the Chairperson and review fees of peer reviewers) of the corresponding council, and shall be decided and held accountable by the competent authority managing science and technology tasks;

b) Cases where it is necessary to hire independent consultants shall comply with the guidance of the Ministry of Science and Technology.

4. Expenditures on public announcements of task selection via mass media (printed press, television, online newspapers, and other communication channels): These expenditures shall comply with current regulations on state budget spending regimes and norms (if any), and payments shall be made according to contracts and actual implementation within the approved estimates, ensuring thrift and efficiency.

5. Estimates of expenditures on inspection and evaluation during the implementation of science and technology tasks, and on inspection and evaluation after transfer of ownership and use rights of scientific research and technological development results

a) Estimates of per diem expenditures for inspection and evaluation teams shall comply with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on per diem and conference spending regimes;

b) Estimates of remuneration for evaluation councils (where such councils are deemed necessary) shall apply up to 50% of the remuneration norms of the acceptance evaluation council prescribed in Point a, Clause 1 of this Article.

6. Expenditures on scientific conferences and seminars serving management of science and technology tasks and programs (if any) shall comply with the provisions on estimates for scientific conferences, seminars, forums, and discussions serving research activities prescribed in Clause 4, Article 4 of this Circular.

7. For national-level science and technology programs with Steering Committees established under decisions of the Ministry of Science and Technology: Expenditure norms for regular and extraordinary meetings of the Steering Committee shall apply the same as those for the advisory council for selection or direct assignment of host organizations or individuals for science and technology tasks prescribed in Point a, Clause 1 of this Article. The Steering Committee shall operate in accordance with the regulations of the Ministry of Science and Technology. Expenditures on activities of the Steering Committee shall comply with current regulations.

8. Other expenditures directly related to management activities of science and technology tasks shall be estimated based on the projected workload and current legal regulations.

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PREPARATION OF ESTIMATES, MANAGEMENT, USE AND FINAL ACCOUNTS OF STATE BUDGET FUNDS FOR SCIENCE AND TECHNOLOGY TASKS

The preparation of state budget estimates, execution of the state budget, and final accounts of state budget funds shall comply with the law on state budget, the law on science and technology, and current regulations.  This Circular prescribes several specific provisions as follows:

Article 7. Preparation of cost estimates for performance of science and technology tasks and activities serving state management of science and technology

1. For estimates of expenditures for performance of science and technology tasks:

a) Cost estimates for science and technology tasks shall be prepared and explained according to the guidance of the Ministry of Science and Technology, and based on technical and economic norms issued by competent ministries and sectors (if any), the estimation norms prescribed in this Circular, and current state regimes and policies. In the absence of technical and economic norms, detailed justification for the estimation basis must be provided.

b) The host organization and the leader shall prepare and submit the estimates for consideration and approval by the competent authority for science and technology tasks.

c) Annually, at the time of state budget preparation, organizations and units assigned to implement science and technology tasks shall, based on approved tasks, prepare cost estimates and consolidate them into the total science and technology non-business expenditure estimates of ministries, sectors, and localities (according to budget management decentralization) for submission to competent authorities for approval in accordance with regulations.

2. For estimates of expenditures on activities serving management of science and technology tasks:

Annually, at the time of preparation of state budget expenditure estimates, based on the annual plan for management of science and technology tasks and the spending norms prescribed in this Circular, ministries and central authorities shall prepare estimates for activities serving management of science and technology tasks and consolidate them into the total science and technology non-business expenditure estimates of the ministry or central authority. Departments of Science and Technology or units assigned to perform state management of science and technology at local level shall prepare cost estimates for activities serving management of science and technology tasks and consolidate them into the total science and technology non-business expenditure estimates of the locality, for submission to competent authorities for approval in accordance with the laws on state budget and science and technology.

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1. The authority approving science and technology tasks shall be responsible for organizing the appraisal of cost estimates for such tasks in accordance with applicable regulations.

2. Based on the science and technology non-business expenditure estimates assigned by the competent authority, ministries, sectors, and localities shall allocate estimates to their subordinate units for management and use of funds for performance of science and technology tasks in accordance with the law on state budget and the law on science and technology.

For science and technology tasks using state budget funds and mobilizing other financial sources for performance, the allocation of state budget funds shall be based on the proportional structure with other mobilized non-budget funds as approved for each task and in line with the annual balancing capacity of the state budget.

3. Agencies and organizations allocated funds for implementation of science and technology tasks shall manage and use such funds in accordance with law.

4. The carry-forward of state budget funds for implementation of science and technology tasks during the performance period shall comply with the law on state budget and its guiding documents.

Article 9. Final accounts of funds for science and technology tasks

The final accounts of funds for performance of science and technology tasks using state budget funds shall comply with the law on state budget, the law on accounting, the law on science and technology, and their guiding documents.

Chapter IV

IMPLEMENTATION

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1. Pursuant to this Circular and current legal regulations, the Ministry of Science and Technology shall be responsible for approving the list and funding for national-level science and technology tasks; ministries, central authorities, and the People’s Committees of provinces and centrally-affiliated cities shall be responsible for approving the list and funding for science and technology tasks within their management scope in accordance with the law on science and technology.

2. The Ministry of Science and Technology, ministries, central authorities, People’s Committees of provinces and centrally-affiliated cities, and relevant organizations and individuals shall manage and use state budget funds for performance of science and technology tasks in accordance with their intended purposes, applicable standards, norms, and spending regimes, and shall be subject to inspection and supervision by competent authorities in accordance with law.

3. Expenditures on publication of research results (already published) and registration for protection of intellectual property rights for inventions and plant varieties (already granted certificates) shall be paid directly by the National Foundation for Science and Technology Development in accordance with Clause 2, Article 13 of the Charter on organization and operation of the National Foundation for Science and Technology Development promulgated together with Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government on the Charter on organization and operation of the National Foundation for Science and Technology Development, and Decree No. 19/2021/ND-CP dated March 15, 2021 of the Government on amendments to the Charter on organization and operation of the National Foundation for Science and Technology Development promulgated together with Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government.

Article 11. Transitional provisions

1. For science and technology tasks approved by competent authorities before the entry into force of this Circular, the regulations effective at the time of task approval shall continue to apply until completion of the task.

2. Pending the issuance of guidance by the Ministry of Science and Technology on titles or groups of titles performing work contents of science and technology tasks using state budget funds, agencies and units shall continue to apply the regulations on titles performing science and technology tasks prescribed in Table 1 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology, providing guidance on norms for formulation, allocation of estimates, and final accounts of funds for science and technology tasks using state budget funds (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

Article 12. Entry into force

1. This Circular comes into force as of February 26, 2023.

2. Where referenced documents in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replacing documents shall apply.

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a) Articles 1, 2, 3, 4, and 6; Point b, Clause 1, Article 7 (with respect to provisions on direct wages for titles performing science and technology tasks calculated by converted working days); Clauses 2, 3, 4, 5, 6, 7, 8, and 9, Article 7; Articles 8, 9, 10, 11, 12, 13, 14, 15, and 16 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

b) Clause 3, Article 14 of Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 of the Ministry of Science and Technology and the Ministry of Finance, on lump-sum funding for performance of science and technology tasks using state budget funds.

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

PP. MINISTER
DEPUTY MINISTER




Vo Thanh Hung