Circular 122/2014/ttlt-Btc-Bkhcn: Guide To Building, Managing, Using And Finalizing Funding To Perform Regular Tasks According To The Function Of Science And Technology Organization C

Original Language Title: Thông tư liên tịch 121/2014/TTLT-BTC-BKHCN: Hướng dẫn xây dựng dự toán, quản lý, sử dụng và quyết toán kinh phí thực hiện nhiệm vụ thường xuyên theo chức năng của tổ chức khoa học và công nghệ c

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THE DEPARTMENT OF FINANCE-DEPARTMENT OF SCIENCE AND TECHNOLOGY
Number: 121 /2014/TTLT-BTC-BKHCN
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, August 25, 2014

FEDERAL INFORMATION

Manual Building Guide, Management, Use and Decision

the cost of performing regular tasks according to the function of

scientific organization and public technology

________________

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Base of Protocol 20 /2013/ND-CP 26 February 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Science and Technology;

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

Base of Protocol 115 /2005/NĐ-CP September 5, 2005 of the Government regulates the autonomy mechanism, which is responsible for the responsibility of scientific institutions and public technology; the digital decree. 96 /2010/NĐ-CP September 20, 2010 by the Government amended, adding some of the provisions of the Digital Protocol. 115 /2005/NĐ-CP September 5, 2005 of the Government regulates the autonomy mechanism, which is responsible for the responsibility of the scientific institutions and the public technology and the digital decree. 80 /2007/ND-CP May 19, 2007 of the Government on Business Science and technology;

The Minister of Finance and the Minister of Science and Technology issued a joint venture management guidance, management, use, and budget decision making regular tasks according to the function of the scientific organization and public technology.

What? 1. The tuning range and subject apply

1. The adjustment range

a) This information instructs the construction of the project, management, use, and determination of the state budget budget that supports scientific and technology organizations to carry out regular tasks according to function.

b) This information does not apply to scientific and technological tasks prescribed at paragraph 2 Article 25 of the Law of Science and technology.

2. Subject applies

It applies to scientific and technological institutions (later called scientific and technological institutions), not including scientific and technological institutions that have transformed into scientific and technological enterprises.

For scientific and technological organization that works in the field of basic research, strategic research, policy, development of economic, professional engineering, state management, scientific research and public development. the art, the organization of scientific services and public technology established after the International Decree Day. 96 /2010/NĐ-CP September 20, 2010 by the Government amended, adding some of the provisions of the Digital Protocol. 115 /2005/NĐ-CP September 5, 2005 of the Government regulates the autonomy mechanism, which is responsible for the responsibility of the scientific institutions and the public technology and the digital decree. 80 /2007/ND-CP May 19, 2007 Government of Science and technology enterprise (Digital Protocol). 96 /2010/NĐ-CP ) has the effect of enforcement of the state budget that operates regularly under the regulation of regulation at paragraph 3 Article 1 of the Digital Decree. 96 /2010/NĐ-CP of the Government does not have to set up a regular operating budget in the expected budget implementation of a regular task.

What? 2. Required for regular duty in accordance with the state budget support of the state budget.

A regular task in the function of the scientific organization and the technology-granted state budget must fully meet the following requirements:

1. In accordance with the function, the task of the organization stipulated at the establishment decision, regulation or statute of organization and activities of the scientific and technological organization;

2. The authority has the authority to decide to order, deliver the prescribed task and not to duplicate the scientific and technology task at the point b 1 Article 1 This message;

3. The cost of doing the task is consistent with the possibility of a state budget budget;

4. When the task is finished, the results assessment must be required by the task force.

What? 3. The state budget budget bill supports

The establishment of a regular task budget budget bill follows the function of the scientific organization and the technology implementation under the regulation of the State Budget Law, the Digital Protocol. 60 /2003/ND-CP 06/6/2003 The Government Guide implementation of the State Budget Law (Digital Protocol) 60 /2003/ND-CP), The Ministry of Finance of the Ministry of Finance directed the implementation of the Digital Protocol. 60 /2003/ND-CP and the current rules. This message instructs some of the content as follows:

1. The base of the state budget bill supports:

a) The portfolio and task content regularly pursues to the function due to the organization of science and construction technology, which is ordered by the governing body to order, deliver the task.

b) The number of participants performed in each mission; the time of participation in the task, the salary system and the allowable allowable allowable allowable ones.

The scientific and technological organization is based on the task content to determine the number of participants, positions, titles in the mission, time to carry out specific tasks of each person and manifest in particular in the theory of the mission.

The total number of active participants in the function of the scientific organization and technology does not exceed the number of people working in the position of employment that has been approved by the authority.

c) The economic, technical, and technical levels of the ministry, the management sector, the field of management, and the existing regulations. If any of the content is not specified, it is necessary to convince the establishment of the expected base.

d) The regulations for fees, fees and other career collection of scientific and technological institutions.

2. Request for an expected set:

Every year, the base is on the process and the deadline to set up the state budget in accordance with the regulation of the State Budget Law and relevant legislation; the guidance base at this Smart and the current financial spending regime, the scientific institutions and the public. Responsible technology:

a) Build a unit's collection plan: build up the collection of each task regularly in terms of function: toll, fee, career income, and other legal receivables by law.

A unit case with a service activity must offset the cost of the specified costs, the difference between the larger service collection bill than the service of the service (if any) after the full implementation of the obligations to the State by regulation, added to the collection bill to supplement it. The funding for the task of performing regularly in accordance with the function of the specified unit.

b) Building the bill: The regulatory base of the existing law and the direction of content, the valuation of the provisions at Article 4 of this Smart, scientific organization and technology that is responsible for calculating the needs of each task regularly under the command. ability to be attached to specific content and products (or results), there is a clear theory of building a detailed accounting facility according to each of the work content.

c) The difference between the bill and the cost of the bill, the budget recommended by the state budget.

d) The aggregate bill, genus, state budget offer support for regular tasks according to the overall accounting of the activities of the year of the scientific and technological organization, sent the governing body to general aggregate.

3. The governing body is based on the situation and the ability to source the state budget to review, determine the specific tasks and funding of each scientific and technology organization directly to sum up on the overall accounting of its body ' s operations, the report said. The authorities have jurisdiction over the rules.

What? 4. Cost and expense content

1. The salaries of the salaries of the state payroll regulations, wages, wage donations to the workers (including direct and indirect labor) perform the task in each position of the title to perform regular duties in accordance with the duties of the government. The function has been granted authority of approval, in which:

a) The salaries and allowable allowable allowable allowable provisions of the State of the State for the wage regime.

b) The public is on a labor contract between the head of the scientific organization and the technology (or the authorized person) with the worker involved in the task. Depending on the demand, the work nature, the head of science and technology determines the amount of labor required to contract and the payment of the money worker contracts in terms of the actual costs within its unit's funding range.

c) Social insurance contributions, health insurance, unemployment insurance, corporate funding: the implementation of the provisions of the Law of Social Insurance, Health Insurance Law, Trade union Law, and manual text implementation of the Law.

2. The expenses in accordance with the technical economic level of the Ministry of Professional Management and the current regulation:

a) Detail of raw materials, materials, energy: the base on the mission and the level of engineering economics provided by the Ministry of Specidisciplinary Management.

b) Public service payments.

c) Department of office supplies: stationing, tools, direct service tools perform tasks.

d) Propaganda.

) Chi conferences, professional workshops, regulatory fees work on regulations at Digital Information 97 /2010/TT-BTC June 6, 2010, of the Ministry of Finance that regulates the work of the fee, the regime's organizational regime is held to the state agency and the public career unit.

e) Rental Expenses: hiring equipment on tasks in the case of scientific organization and non-skilled technology, domestic labor under contract and market price at the site, time of labor lease.

g) The repair, maintenance, maintenance, periodic maintenance, control, asset calibration, site of professional work-based equipment: execution under the provisions of the Contracting Laws and existing regulations.

h) The census, the prescribed statistics at the Digital Decree 40 /2004/ND-CP February 13, 2004 of the Government rules the details and guidelines that enforce certain provisions of the Statistical Law, Digital Information. 58 /2011/TT-BTC May 11, 2011, of the Ministry of Finance to administer, use, and decide the funds to carry out surveys, statistics.

i) The cost of the collection work, the cost of execution by the regulation of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the implementation of the ordinance of fees and fees and the number of decrees. 24 /2006/NĐ-CP 06/3/2006 of the Government amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002, the Government regulates the implementation of the ordinance and the fees and guidelines of the Protocol.

l) Other direct expenses carry out the task.

3. The case of unquantiable content is the scientific organization and technology that needs to convince the basis of the cost of building the funding by the work content.

What? 5. Subdistribution, management of use and determination of state budget funding support

The allocation, management, use and determination of the state budget budget supports scientific and technological institutions to perform regular tasks according to the provisions of the State Budget Act and the implementation of the manual implementation of the State Budget Act. The law. This message instructs some of the following content:

a) Distribution and delivery:

After being granted the authority to hand over the budget, state agencies in the central and local, the Grade I Reserve units proceed to allocate and deliver the budget bill to the scientific and technology organizations directly (which includes both the funding and the budget). It is a regular task that is often allocated in detail according to each mission) after an appraisal of the financial institution of the same level.

b) Use and resolve the funding:

At the end of the year the scientific institutions and technology aggregate the funding of carrying out the task regularly in accordance with the unit ' s annual budget decision by regulation at the Digital Information. 01 /2007/TT-BTC February 2, 2007 of the Ministry of Finance guidelines for review, appraisal, and notice of a year's decision on administrative agencies, career units, the organization of state budgets supporting and the budget of the existing levels and regulations.

What? 6. The responsibility of the governing body and organization of science and technology

1. The responsibility of the governing body:

a) The guide, the direction of the scientific organization and the technology that is in the process of regulation.

b) Appropriation of the portfolio and task force regularly pursues to the organization of science and technology in the way of scientific tasks and direct communication technology and to increase the implementation of the stock to the product (or outcome).

c) The recovery, evaluation of the results of a regular task under the function assigned to the organization of science and technology.

d) The collective and individual responsibility process for the case of a regular task under the function is not obtained or obtained without a requirement by regulation; consider not to deliver this task to the scientific and technological organization within the next year.

The executive, the executive co-ordination, or the organ petition has the authority to enact economic-technical, order-to-order, task force.

e) Host, in coordination with the financial body and the annual periodic examination of the management situation using the state budget budget implementation of the deployment of regular tasks by function.

2. Science and technology organization:

a) Build a regular task category according to the function according to the manual of the governing body.

b) Direct personnel perform regular tasks in accordance with the correct function of expertise, qualifications, effective assurance of tasks.

c) Building the board, fining the rules of internal spending by regulation at the Digital Federal Information 12 /2006/TTLT/BKHCN-BTC-BNV June 05, 2006 of the Ministry of Science and Technology, Ministry of Finance, Ministry of Internal Affairs directed the Protocol No. 115 /2005/NĐ-CP September 5, 2005 of the Government regulates the autonomy mechanism, self-responsibility of the scientific organization and public technology (the digital decree). 115 /2005/NĐ-CP ) And the regulations at this level of information are to apply to the unification of science and technology, and to send the agency on the basis to report and send the State Treasury where the unit opens a transaction as a control base.

d) The scientific and technological organization has not been approved for the Global Event and Operations Project or the Organizational Renewal Scheme and Regulations at the International Protocol. 115 /2005/NĐ-CP And the digital decree. 96 /2010/NĐ-CP You have to hurry to build, complete the Project to grant approval. After December 31, 2015, the scientific and technological organization was not approved by the State Department for a regular mandate by the State Department.

What? 7. Terms of execution

1. This information has been in effect since October 8, 2014 and applies to the construction of the revenue bill, the state budget of 2015 and the following years.

2. During the implementation process, if the written legislation of the law is presented to apply in this Modified Notification, the addition or replacement of the new text will be shown to apply in accordance with the new text.

3. In the course of execution, if there is difficulty, entanged, recommend units in time to reflect on the Ministry of Finance and the Ministry of Science and Technology to study, resolve ./.

KT. MINISTER OF FINANCE
Chief.

KT. MINISTER OF SCIENCE AND TECHNOLOGY
Chief.

(signed)

(signed)

Cheung Chi

National Chen.