Circular 27/2015/ttlt-Btc-Bkhcn: Prescribed Securities Spend Performing Tasks Of Science And Technology In The Use Of State Budget

Original Language Title: Thông tư liên tịch 27/2015/TTLT-BKHCN-BTC: Quy định khoán chi thực hiện nhiệm vụ khoa học và công nghệ sử dụng ngân sách nhà nước

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DEPARTMENT OF SCIENCE AND TECHNOLOGY-FINANCE MINISTRY
Number: 27 /2015/TTLT-BKHCN-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 30, 2015

FEDERAL INFORMATION

The securities regulation that performs scientific and technological tasks using state budgets

_____________________________

The Science and Science Law base on June 18, 2013;

The State Budget Law Base December 16, 2002;

Base of Decree Stain. 95 /2014/ND-CP October 17, 2014 by Ch I'm The government rules about investment and financial institutions. Stain. i with activity. - Studying and studying technology;

Base of Decree Stain. 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;

Base of Decree Stain. 20 /2013/ND-CP February 26, 2013 Government of the q U Function, mission, rule. Okay. Limit and muscle All the organization of the Ministry of Science and Technology;

Base of Decree Stain. 215 /2013/ND-CP December 23, 2013 of the Government rules the function, mandate, authority and the competence. All The organization of the Ministry of Finance I'm But,

Minister of the Ministry of Science and Technology and Minister of Finance issued the Securities and Exchange Commission of Finance. i Scientific and technological tasks using state budgets.

Chapter I

COMMON RULES

What? 1. Ph Yes. Micro-tuning

1. This information guides the cost of the scientific and technological mission using all or part of the state budget by regulation at Article 15, 16 and 17 of the number of states. 95 /2014/ND-CP October 17, 2014 the Government provides for investment and financial mechanisms for scientific and technological activities.

2. Scientific and technology-based technology (later known as mission) include: scientific project, scientific and technological topics, experimental manufacturing project, scientific project and national technology, ministerial level, provincial level, and junior level.

3. The missions that do not use the state budget are allowed to operate the regulatory appropriation in this Information.

What? 2. Subject applies

This information applies to agencies with the authority to approve tasks, organizations, individuals who perform tasks and organizations, others are involved.

What? 3. The method of carrying out the task

1. The task of carrying out the task is to hand over the financial autonomy to the presiding organization, the task holder in the use of the state budget budget that has been committed to the security authority, tied to responsibility for the results of the task delivered properly. target, request; make sure the principle of public, transparency.

2. The mission is in the following one of the following two methods:

a) The task of carrying out the terms of the stock to the final product;

b) The task of carrying out a partial stock exchange.

3. The mission is built on a prescribed budget plan at the Digital Federal Information. 55 /2015/TTLT-BTC-BKHCN April 22, 2015 of the United Ministry of Finance, Ministry of Science and Technology on the direction of construction of construction, allocation of accounting and funding decisions on scientific and technological tasks use the state budget (later known as the Relevant Information of the Ministry of Finance). 55 /2015/TTLT-BTC-BKHCN); The deployment of a securities-based mission at this level.

What? 4. Explain the word

1. "The cost management unit" is the unit of use of the state budget approved by the authority to approve the assignment of financial management to carry out the task.

2. "The savings budget from the traded budget" is the arbitrate arbitrate between the total stock exchange of the mission approved compared to the total cost of the real stock exchange after the mission has completed and is evaluated at the management level. I mean, mission from the "reach" level.

3. "The savings budget from the untraded budget" is the sum of the arbiter arbiter between the approved bill of the non-traded work content compared to the real number that performed the work content after the mission was completed and was evaluated. Revenue from the task management level from the "Reach" level. The non-use case for non-use due to job content is not calculated as saving and paying the state budget.

4. "The mission is not complete" is the task of being suspended during the execution by the decision of the agency with the authority to approve the mandate due to the error or not complete the task; or the task of being evaluated by the Board at the management level. "No" rating.

Chapter II

DECISION METHOD

What? 5. Build a theory and budget project execution of duty

The presiding organization, the task holder for the construction of persuathy and accounting for the task of carrying out the task under the provisions of the Ministry of Science and Technology on the selection, direct communication of the organization, the individual who performs the national level and the specific regulation of the ministries, Across the Ministry, the Provincial People's Committee, the Central Committee of the Central Committee (later called the Ministry, the Department, the Provincial People's Committee) for the theory of the theory, the mission of the ministry, the province, the facility, the provinces, the base; in it, the scientific and technological product of the mission. the case, the content of the workpieces, the base to build up the work implementation of the work sections (economic norms-engineering, the prescribed cost valuation). It is now available; it is compelling to detail the work content that has not yet been economic-technical, cost-to-be; and proposes a business method to the final product or the partial stock, which defines the share of the stock, the share of the stock.

What? 6. The task of carrying out a stock exchange to the final product

1. The task is made in accordance with the method of securities to the end product when responding to the following conditions:

a) The mission is held presiding over the task of persuaing and proposing to implement the method of securities to the final product;

b) The scientific and technological product of the mission has been determined to specify a specific product name; only the principal quality of the product, the unit of measurement, the quality level or the required scientific requirement; the quantity or size of the product produced; the application address;

c) The mission has a total state budget bill to the regulatory content at Point b and Section 3 Article 7 This information serves directly for research activity taking up no more than 15% of the total state budget bill implementation of the mission and the project. no more than 1,000,000,000 copper (a billion dollars);

d) Being selected by the Council of Consuls, the direct communication of the organization and the individual perform the task of review and the proposal of the stock to the final product;

The state was approved by the state authority to approve a theory and budget bill.

2. The task of carrying out the securities method to the final product: unregulated the stock exchange when the task is already and is done; do not adjust the total cost of the funding; do not adjust your name, target and product. the final of the mission; the regulation of the host organization, mission dean, research content, progress and time implementation of the mission carried out under the regulation of the Ministry of Science and Technology on the national level of duty and of ministries, industry, the Commission, and the Department. The people of the provincial community for ministerial level, provincial and level levels.

What? 7. The task of carrying out a partial stock exchange

1. The tasks that are not eligible for the stock to the final product are done according to the partial stock exchange. The share of the business, part of the non-stock job is defined on the basis of the organization's theory of presiding and the task of duty.

2. The part of the business

a) Direct labor, including: labor labour for research titles; domestic specialist and domestic specialist coordination in the course of the study, carrying out the task.

b) General management of scientific and technological tasks.

c) The scientific workshop, the domestic work serving the research operation.

d) Self-evaluate the execution of the task (if any).

Investigation, survey data collection.

e) Buy materials, fuels, supplies, spare parts of research activities that have been granted the authority of the state to enact economic-technical levels.

g) Buy tools, cheap items, energy, materials, materials, metrics, books, newspapers, references; outsourcing services; stationing, contact information, print information, print, paper, etc.

h) Other work directly related to the implementation of the task and not part of the regulatory sections at paragraph 3, Article 7 This Information.

3. The work parts are not traded

a) Buy materials, fuels, materials (materials, chemicals), parts that serve research activities that have not yet been granted the authority of the state to enact economic-technical levels.

b) Repair, fixed property procurement, including:

-Buy essential assets, serve directly for research.

-Hire the property directly involved in the study.

-Fixed property.

-Repair of equipment, facilities that serve directly for research.

c)

4. The task of carrying out the partial securities method: Unregulated the stock exchange when the task has been and is implementing; do not adjust the total funding to the portion of the funding; the budget is not traded on. edited by regulation at paragraph 3, this Article 10; the regulation of the name, target, research content, product, host organization, mission dean, progress and time implementation of the mission are carried out as defined by the Ministry of Science and Technology. for the national level and of the ministry, the sector, the Provincial People ' s Commission for the ministerial level, the provincial level and the grassroots level.

What? 8. Shit. D. Well, mathematical

1. The presiding organization, the task dean, is responsible for the right nature, to calculate the total cost of the task on the basis of technical economic norms, to the extent of the existing regulations and the specific theory of the base construction. No, no, no, no, no, no, no. The agency has the authority to approve the responsibility for organizing the mandate to determine the cost of the mission; the case has not yet defined the level of technical economics, the cost of which, the authority to approve the decision duty and be responsible for its decision. I'm

2. The organizational process that envisage the funding of a national level task is carried out by the regulation of the Ministry of Science and Technology. For the ministerial level, provincial and level level, the agency has the authority to approve the duties responsible for guidance and decision-making of the organization of the organization to determine the funds to perform tasks to implement unification within the Ministry, industry, and geography. method, which is consistent with the resources, the scientific and technological activities of the ministry, the industry, the local sector.

What? 9. Approx mission

On the basis of the assembly ' s conclusion of the selection, direct communication, the expected appraisal and opinion of the independent advisory expert (if any), the authority has the authority to decide to approve the presiding organization, the employer, the method of securities (stock). to the final product, the partial stock, the total funds and the stock level, the time of the mission.

Chapter III

MANAGEMENT, USE, BILLING TASK EXECUTION EXPENSE

What? 10. Use k i charge during the execution of the mission

1. For the funds traded

a) Base in the Approved Mission Theory, the task holder of the task of building the deployment of the assigned work content (the task holder is entitled to adjust the item, contents, cost, cost between the work sections). Traded in the case of need, guaranteed within a total scope of the funds traded, in accordance with the spending regulation of the duties at the Organization's Internal Expenditure Statute), the organiser of the organization presiding over the approval. deployed and ensure an efficient implementation of the stock exchange to achieve scientific requirements under a scientific and scientific research contract. developing technology.

b) Direct employment fees directly to individuals who perform the duties of the presiding organization are transferred to the pension fund, the equity of the host organization, and the method spent under the methodology of being approved by the president.

c) The cost of general management of science and technology is the source of the task holder to supplement the management process and perform tasks.

d) The organization presided over, presiding over the self-determination of procurement on the procurement content and self-responsibility for its decision; at the same time guaranteing the bill of invoices, the fulfills in accordance with the provisions of the law.

The cost of the exchange must be used for the right purpose, with evidence from the real, public assurance, transparency in the organization of the host to carry out the task.

2. For the untraded budget

The presiding organization performs management and spending of the items, genus content, the valuation of the genus at the mission theory that has been approved by the governing body according to the state's existing regulations.

3. Regulatory

a) In the process of implementing the mission, the authority with the authority to approve the task of not being adjusted to the total cost of funds was made to carry out the mission; not to regulate the level of general management of science and technology duties. regulation at paragraph 9 Article 6 and paragraph 8 Article 7 of the Digital Federal Information 55 /2015/TTLT-BTC-BKHCN.

b) The adjustment of the portion of the funding is not given by the authority approved by the authority to approve the review mission on the proposed basis of the presiding organization. In case of increased adjustment, the authorities have the authority to approve the decision to review the decision on the basis of the advisory opinion of the scientific council or independent experts and the ability to balance the funding from the given year's budget bill.

What? 11. Use k i Mission savings

1. For the mission to be supported by the state budget, funding the entire implementation budget

a) The savings funding from the funding is made as follows:

-The savings account from the stock exchange is used by the accounting as the other source of the host organization.

-The proposed base of the mission dean, the head of the organization presiding over the decision to use the savings budget by the internal spending Regulation of the presiding organization.

b) The savings expense from the funding is not implemented as follows:

-The case of hosting the host has a Career Active Development Fund: Being quoted 50% to the Foundation's Career Activity Development Fund, the remaining 50% of the presiding organization is responsible for filing into the scientific and technological development fund of the competent agency. The right to approve the task; the case of the authority that has jurisdiction over the task of not having the scientific and technological development funds is paying the state budget according to the current hierarchy.

-The case of hosting the host does not have a Career Activity Development Fund: The organization is responsible for submitting the entire course into the Agency for Scientific Development and the technology of the authority to approve the mission; the agency case has the authority to approve the task. There is no scientific and technological development fund, then the state budget is in the current hierarchy.

2. For the mission to be supported by the state budget, funding a portion of the funding (the remainder of the funding implementation of the task held by the organization presided over from the source of capital itself, the source of other mobiles according to the regulation)

a) The presiding organization must ensure the rate of the exchange rate from the external source of the real budget for the task and the actual budget capital for the mission under the decision to approve the mission. The number of savings funds (if any) from the external source of the state budget (after ensuring the rate) due to the organization presiding over the methodology used by the organization's financial management statute.

b) The amount of savings from the state budget source is used by regulation at Clause 1, Article 11 of this Information.

What? 12. Open the account, the principle of deployment and payment control

1. The business management unit

a) Open the accounting account at the State Treasury to receive a state budget budget and payment of the funding implementation of the mandate for the organization presiding over the scientific research contract and development of the technology that has signed up to the business management unit (later). This is a call for a contract.

b) There is a responsibility to control the cost of carrying out the task and to be accountable to the law of legalization, validity, records, certificates from the organization of the task host; the implementation of the bar, the decision with the State Treasury where the business management unit trades. According to the rules.

c) For the scientific and technology funds funded by the state budget, the opening of the account of the business management unit to receive the charter capital is regulated under the basis of its own financial management applicable to the fund.

2. The organization presiding over

a) Open another deposit account at the State Treasury to take on the funding of the task under contract due to the payment of payment costs. In the case of organising the duties of the government, the presiding organization opened the deposit at the State Treasury to take over the funding from the open unit's account at the State Treasury to carry out the mission.

b) The organization presiding over the task is responsible for the construction of the Internal Expenditure Statute, which rules the regulation of scientific and technological tasks due to the organization itself chaired to apply public, transparent.

c) The organization presiding over the task is responsible before the law on the legalization, validity, record, certificate from the genus during the deployment of the mission; subject to examination, control of the business management unit of the situation of use and bar, the decision. The cost of doing the job.

3. State Treasury

a) The State Treasury implemented control under the scientific research contract and development of the technology and volume of work volume made under the confirmed contract of the chief accountant and the unit chief of funds. The business management unit is accountable to the law of legalization, the validity of the records, the evidence from the genus in accordance with the current regulation.

b) The State Treasury has no control over the expenses from the deposit account at the State Treasury to take on the funding of the presiding organization.

What? 13. Payment and payment of duty execution

The cost of performing the task (except for the tasks with a particular private-to-a-budget basis) is to be followed by the content and progress of the contract; in particular, the following:

1. First time from the account of the funding management unit to the deposit account of the host organization.

a) Based on the signed contract (which has the accompanying task theory) and the state budget bill to be delivered, the business management unit sends its first to the State Treasury where the transaction is to carry out the expected advance.

b) The first rate of funding under the contract stipulated in the contract signed no more than 50% of the total cost of the job being approved from the state budget and in the scope of the state budget bill being granted a competent authority.

c) The initial advance filing sent the State Treasury included:

-Decision to approve the mandate of the competent authority (primary);

-Contract for scientific research and development of technology (major);

-A licensed licensed five-year-old.

-State budget bill.

2. Pay the advance and advance of the next time from the account of the business management unit to move to another deposit account of the host organization.

a) The advance of the next wave only for the task of having paid a minimum of 50% of the funding level had already been paid for previous waves, unless the device procurement case has not yet qualified payment for the objective reason of the cost management unit (for example). with a host case that is not a business management unit) or the authority with authority to approve the task (for the case of a host organization simultaneously being a business management unit) confirmed on the basis of the presiding organization's offer; not infraction. the existing state regulations concerning the organization's deployment.

b) The specific procedure is as follows:

-The presiding organization has a report on the results of the solution results and the deployed work content of the previous advance (the written report specifies the deployment work content, the worksheet volume table performed, the catalog aggregation table). the real terms); propose the next level of advance to send the business management unit.

-No more than 20 work days since receiving the report of the presiding organization, the business management unit has the opinion of confirming the volume of work that has made to send the State Treasury; in the case of necessity, the business management unit decided to organize. The test corps, judging to confirm the volume of the work done.

-A business management unit that sets the application file to send the State Treasury where the transaction is to perform the next advance.

c) The advance payment profile and the proposed advance of the following waves to the State Treasury include:

-The payment payment unit of the business management unit;

-State budget bill.

-The worksheet volume table performed under the signed contract (having the signature of the chief accountant and the unit head management of the validation budget).

d) For the last payment, in addition to the specified content at point c, paragraph 2, this Article 13, the addition of the Board of the Council to the Board of the Board to evaluate the task collection from the "Reach" level.

During the four-month period from the end of the mission to the end of the mission, the presiding organization is responsible for clearing all of the payments with the business management unit so that the business management unit performs payment of all the payments with the Treasury. The state. In the 06-month period from the end of the time of the end of the mission if the business management unit has not yet performed a payment payment with the State Treasury, the financial agency agreed to make a recall by reducing the following year's bill. It ' s a budget manager.

3. The case of disciplinary work sections must be fully approved by the decision to approve the selection of the competent authorities under the rule of law.

4. The budget has not yet been paid, not yet paid in the time of the task to be diverted to the next year to continue the execution.

What? 14. c. i Waste

The report works, the funding decision from the state budget made by the current regulation and the following specific guidelines:

1. The mission was decided once after the completion and the parties had already conducted the contract liquing.

2. For the mission to implement for many years, the host is in charge of aggregation, reporting unit cost management of the number of real and practical funds in the year to unit the funding of the total, real cost of the mission, the entity of the mission. the unit ' s decision by the budget age.

3. The mission decision was made no later than 06 months from the date of the end of the mission under the decision to approve the mission and the contract has signed. During the time of the mission decision, the case ended five budgets, the amount of funding transferred to the following year to make the decision.

4. Base for a review of the task decision in terms of the securities method to the final product includes:

a) the decision to approve the mission;

b) Contract for scientific research and development of technology;

c) The Council of the Council for the Procurement of the Task Force;

d) A contract liquoration.

5. Base for a review of the task decision making according to the partial stock method:

a) the decision to approve the mission;

b) Contract for scientific research and development of technology;

c) The Council of the Council for the Procurement of the Task Force;

d) The report of the contract.

File, certificate from the expense of the non-stock exchange.

What? 15. Profile, certificate of retention decision at t socket Presiding

Profile, word of the mission included:

1. The review file specifies the regulation at paragraph 4, paragraph 5 Article 14 This message.

2. The review of the review is determined.

3. The word of the mission includes:

a) A certificate from the pay of direct labour: The pay pay table; the evidence relates to the transfer, the exchange of money; the contract of employment and the margin of the contract liquoration (if any); the reports have been paid for the payment;

b) A certificate from the cost of professional funds: Expert lease; contract liquoration, products under expert lease, certificate from relation to transfer, money delivery;

c) A certificate from the cost of the payment of the scientific workshop: The list of lists, the amount of money that the person has the signatures of the recipient of the mission and the head of the presiding officer, the presiding officer; evidence from the account of the transfer, the exchange of vengeance for the report;

d) For fixed asset procurement, supplies, materials, foreign charges and related expenses: Evidence from the current regulatory decision;

For savings: Evidence from accounting is a report that determines the savings, has the signature of the chief accountant, the task holder; the signature and stamp of the chief of the presiding officer.

Chapter IV

PROCESSING FOR NON-COMPLETE TASKS AND PUBLISH THE TASK INFORMATION.

What? 16. Treatment for v Oh. The task case is not complete.

1. In the 15-day period of work since the date of receiving a text that determines the uncompleted task of the authority to approve the task, the host organizes the report detailing the entire implementation process (operational content and the use of funding); Specify the (subjective, objective) causes that have the authority to approve the task.

In the 30-day period of work since the date of receiving the report of the presiding organization, the authority has the authority to approve the task responsible for examination, determining the cause of the mission to not complete.

2. The authorities have the authority to approve the task of base of test results, determine the cause for decision processing, namely:

a) The presiding organization is responsible for filing a return to the state budget of the full amount of the cost of the mandate that have been granted but not yet to use.

b) For the expense part of the task used:

-The case by the objective cause (natural disasters, fires, accidents and other objective cases due to the authority of the authority to approve the task of consideration for the specific decision): not reimbursable funding has been used.

-The case for the cause of the cause:

The presiding organization is responsible for filing a minimum state budget of 40% of the total state budget budget that has used the right regulation (for the task of implementing a stock exchange), a minimum of 30% of the total state budget budget. The water used correctly (for the task of implementing a partial stock exchange).

Based on evaluation results, actual capture, a specific degree of recovery due to the authority of the authority to approve the review, the decision.

-The case is caused by the cause and does not prove the funding has been used correctly: paying 100% of the funding used.

c) The presiding officer is responsible for determining, uniting the rate of the income of the stakeholders (the task holder, the individual directly involved in the task) to perform the obligation to submit the payment of the state budget.

What? 17. p task failed to complete

1. The presiding organization is responsible for reimbursable the state budget for a maximum of 60 days from the date the authority to approve the decision to issue a decision on the return of funding to the state budget. The presiding organization has not yet performed a refund of the state budget by the decision of the competent authority to approve the mandate, which is not allowed to participate in the selection, directly to the task of using the state budget.

2. The task dean, the principal implementation members and the scientific secretary involved in the task that the unreimbursable hosting of the state budget by the decision of the competent authorities are not allowed to participate in the selection, I mean, direct-to-duty use of a state budget.

What? 18. The Convention on Public Service Information

The organization presiding over the task is responsible for public financial responsibility under the current regulation, and has a public responsibility for the task of carrying out the task (except for the tasks that require security, due to the regulatory authority) under the specific regulation. After:

1. Public at the host organization:

a) Public content:

-The mission name.

-Name of the mission, the principal implementation members, the scientific secretary;

-Target of the mission;

-The main research content must be done;

-Time of execution, the method of cost (to final product or partial stock);

-Total cost of execution; the funding from the state budget source is granted the authority to approve;

-The products of the mission have been issued with the competent authority, evaluation and recognition;

-The cost of the real budget according to the mainly spent content; the list and the level of credit for the members of the participating participants;

-Total savings costs; the method of division of savings.

b) Public modal: A list at the headquarters of the host organization.

c) Public time: In the 30-day period since the date of the mandate granted authority approval and the public must be maintained during the execution period. In terms of funding accounting after being approved by the authority, the results of the task that have been granted authority to evaluate, receive and receive, the savings budget must make public immediately after the release, the decision and the decision. maintained in the 90-day period since the date of the mission was obtained.

2. Public external public domain:

a) Public content:

-The mission name.

-Task chair, major implementation and scientific secretary;

-Target of the mission;

-The main research content must be done;

-Time for execution, stock exchange;

-Total job expenses;

-The products of the mission have been granted competent authority, evaluation and recognition.

b) Public method: On the electronic information page of the host organization or the electronic information page of the agency with the authority to approve the task.

c) Public time: In the 30-day period since the date of the granted mandate the approved authority must carry out public execution. For the products of the mission to be publicly released soon after the mission was granted a competent authority, the recognition of the results and is maintained for the 90-day period since the date received by the competent authority, which recognizes the results.

Chapter V.

THE ORGANIZATION.

What? 19. Terms of execution

1. This message has the enforcement effect since February 15, 2016 and replaces the No. 1 and No. 1. 93 /2006/TTLT-BTC-BKHCN October 4, 2006 of the United States Finance and Science and Technology Corporation guidelines the funding of the subject, the science and technology project using the state budget.

2. Scientific and technological missions that held the advisory board meeting, the direct consultation council before 15 February 2016, is still applicable under the provisions of the U.S. Digital Federal Information Conference. 93 /2006/TTLT-BTC-BKHCN October 4, 2006 of the United States Finance and Science and Technology Corporation guidelines the funding of the subject, the science and technology project using the state budget.

What? 20. Don't Let's go

In the course of execution, if there is an entangrium, recommended organizations, individuals reflect on the Ministry of Science and Technology, the Ministry of Finance to review the amendment, the addition to the ./.

Minister of Science and Technology

Minister of Finance

(signed)

(signed)

Nguyen Quan

The Ding of Dung