Circular 36/2014/ttlt-Btc-Bkhcn: Guide To Financial Management Of Program Support And Development Of Science And Technology And The Organization Of Science And Technology Conducted Public ...

Original Language Title: Thông tư liên tịch 49/2014/TTLT-BTC-BKHCN: Hướng dẫn quản lý tài chính của chương trình hỗ trợ phát triển doanh nghiệp khoa học và công nghệ và tổ chức khoa học và công nghệ công lập thực hiện cơ ...

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THE DEPARTMENT OF FINANCE-DEPARTMENT OF SCIENCE AND TECHNOLOGY
Number: 49 /2014/TTLT-BTC-BKHCN
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 23, 2014

FEDERAL INFORMATION

Oh. Managing our business development support program.

Science and technology and science and technology organizations.

It ' s the establishment of a self-government, self-responsible mechanism. Go.

______________________

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 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;

Implementing Decision No. 592/QĐ-TTg on 22 May 2012 by the Prime Minister on Appropriation of the Program to Support the Development of Science and technology and the organization of science and public technology implementing the basis of self-government, self-responsibility;

Minister of Finance and Minister of Science and Technology of the Ministry of Information on the Financial Management Guidance of the Development Assistance Program of the development of science and technology and the organization of scientific and public technology implementation of the autonomy mechanism, Blame yourself.

Chapter I

COMMON RULES

What? 1. The tuning range, subject

1. This message guides the financial management of implementing the Scientific Enterprise Development Assistance Program and the technology and public organization of science and technology that implement the autonomy mechanism, self-responsibility (the following Program) is approved. Review at Decision No. 592/QĐ-TTg on 22 May 2012 by Prime Minister.

2. This information applies to the organization, the individual participating in the management and implementation of the Program.

What? 2. Explain the word

1. The project host agency:

a) the Ministry of Science and Technology is the governing body for the Program of Programs chaired by the Ministry of Science and Technology directly;

b) The ministries, peer agencies, government agencies, other state bodies in the Central (later abbreviated as the Ministry, industry) were the governing body for the projects of the Program due to the ministry, the management sector;

c) The Provincial People's Committee, the Central Committee of the Central Committee (later abbreviated as the Provincial People's Committee) is the governing body for the projects of the local program management and projects administered by the local authority (if any).

2. The organization, the individual who presided over the project was the organization, the individual who proposed the project and was granted the authority to approve, the delivery of the project.

What? 3. The principle of mobiling financial resources

1. The project needs to have a mobiling project of financial resources, which enlist the need for funding, details according to each source stated at Article 6 of this Information and explicitly demonstrate the ability to mobilize financial resources to implement the project.

2. The method of mobiling the financial resources guarantees the feasibility:

a) The offshore funding to implement the project needs to be funded by financial institutions, credit, funds, and assets of the organization, individuals to partner to implement the project due to the organization, the individual self-assured;

b) The funding from the state budget to implement the project needs to have a written opinion by the state governing body of that funding.

3. Before the approval of the project, the authorities approved the project to approve the project to mobilize enough financial resources to implement the project.

What? 4. Principles of support and use of funding from state budget sources

1. The balance of state funding ensures the proportional structure with the funding sources other than the budget according to the approved project. The state secured sufficient funding from the state budget for approved projects.

2. The funding of support from the state budget source is set up in detail by each type of capital for both the implementation phase; the allocation and use by progress and structure in the project of the project has been approved.

3. The planning process, allocation, use and payment of the funding of support from the state budget made by the regulation of the State Budget Law and the manual text.

4. The organizations, individuals, businesses use the funding of support from the state budget to implement the project to ensure the right purpose, the right regime, and subject to the inspection, control of the competent authorities under the current regulations.

What? 5. The principle of using a foreign budget

1. Organization, the individual who chairs the implementation of the project is responsible for use and the budget of the state budget under the right method of mobiling financial resources, ensuring the proportional structure with the state budget under the approved project.

2. The organization, the individual presiding over the project is responsible for overseeing the mobiles, the financial budget outside the state budget on progress, the structure, the total level under the signed contract.

Chapter II

SPECIFIC REGULATIONS

What? 6. Cost of execution

1. The funding implementation of the Program is secured from the sources:

a) State budget:

-The Central Budget balance the missions of the Program due to the ministries, the implementation and joint activities of the Program by the Office of the National Science and Science Programs (later abbreviated as the National Programme Office) organized by the Ministry of Science. Do it.

-The local budget and the additional Central Budget have the goal for the local budget to balance the duties of the local-made Programme and the duties provided by the local authority.

-The budget of the state budget is balancing the tasks of the Program being set up in the annual budget spending of ministries, industry, and local.

b) The national technological innovation fund, the National Science and technology Development Fund and other legal funds; and the new technology.

c) Other legal sources (credit capital, ODA capital, international cooperation, foreign aid and other capital);

d) The source of the response funding includes:

-The contribution funding of the agencies, units, individuals carrying out the project, the mission;

-The cost of mobiling from other legal sources.

2. The additional Central Budget has a goal for the local budget to deploy the projects administered by the Local Mandate Centre to be implemented in accordance with the principle:

a) For the locality to regulate the revenues divided by the central budget above 50%, the central budget does not support the funding of implementing the projects that the layout from the local budget source to implement;

b) For localities with regulation of the central budget split by 50%, the central budget supports a maximum of 50% of the state budget funding support to implement the project stipulated in this Information;

c) For the unbalanced localities of the budget and the province of Guangdong (which is the central budget of the Central budget but there are 6 poor districts), the central budget supports a maximum of 70% of the state budget funding to support it. The project is made available at this point.

3. Ministry, industry, and the People's Committee of the Provincial People's Office, which uses a state budget budget to carry out projects under the Program to be effective, nested and not duplicated with the program, the other project.

What? 7. Content and level of support from the state budget on projects belonging to the Program

1. Support the maximum funding of up to 80 million copper for consulting activities of approved projects, including: project support project establishment and head of technology generation, nurseries science and technology enterprise; project support project Technology generation, science and technology enterprise; project support for the development of science and technology. The content of consulting activities is carried out in accordance with the specific direction of the Ministry of Science and Technology.

2. Support 50% of the training, fostering, short-term training in the country for management cadres and people working at facilities, head of technology generation, nurseries of science and technology enterprises; scientific and technological enterprises and scientific institutions, including the United States. I ' m learning and technology that ' s going to implement autonomy, self-responsibility.

Content and specific spending levels follow the instructions at the Digital Notice. 139 /2010/TT-BTC September 21, 2010 of the Treasury Department regulates the planning, management and use of the state budget budget for training, state civil public and digital media. 05 /2011/TTLT-BKHT-BTC March 31, 2011 by the United States Department of Planning and Investment, the Ministry of Finance directed the training, fostering human resources for small and medium enterprises.

3. The cost of using equipment, services at national focus laboratories, technology incubation facility, scientific enterprise creation, and technology is supported as follows:

-A maximum of 50% of the cost of operating machinery, equipment (including the cost of the public) at the national focus laboratories, the infrastructure of technology, the creation of the scientific enterprise and the technology of the approved project;

-A maximum of 30% of the funding that performs the contents of the approved project, including: the cost of purchasing supplies, raw materials, fuel used during the course of the experiment; the business of hiring services provided by the laboratory. National focus, technology incubation facility, scientific and technological enterprise.

4. The funding for research activity to develop ideas, decrypt technology, finer the technology to create new products that are supported as follows:

-Support 100% of the funding for research activities, technological solutions for modeling, engineering design.

-Support a maximum of 50% of the funding for the operation to complete the technology to create new products.

The content and definition of specific support follow the existing regulations on the use of state budgets on the topic of scientific research and development of technology, project production project.

5. Support under the issued project with a maximum approval rating of 50% of total investment funding (not including the remaining value or cost of equipment depreciation, the workshop has reached the total investment budget) to carry out the experimental production project from the company ' s employment. application of patents, useful solutions for the establishment of science and technology enterprises; up to 70% of the total investment funding to implement a test production project in the field of agricultural deployment on the site has difficult socioeconomic conditions. Number of times. 30 /2007/QĐ-TTg March 5, 2007 by the Prime Minister on the issue of the Catalogue of Administrative institutions of the troubled region and the revised, complementary (if available).

Content and definition of specific support made by regulation at the Digital Information 22 /2011/TTLT-BTC-BKHCN February 21, 2011 of the United Ministry of Finance and the Ministry of Science and Technology Guide Financial Management to test production projects funded by the state budget and other relevant documents.

6. Support for a maximum of 50% of the funding that performs links to the organization or expert abroad of the project is granted the authority to approve the approval, development of the scientific and technological enterprise, including the following content:

-Foreign professional hiring costs, working in Vietnam on a contract between foreign experts and organizations, individuals using professionals. The Ministry of Science and Technology is responsible for organizing the expert selection to implement this content and to ensure the use of efficient funding.

-The cost of eating, traveling in Vietnam to foreign experts directly involved activities within the interconnected framework. Content and specific support levels are done according to Digital Information. 01 /2010/TT-BTC On 6 January 2010, the Ministry of Finance specified the spending of foreign visitors to work in Vietnam, spending conferences, international conferences in Vietnam, and domestic spending.

-Procurement costs, documents by current financial level.

7. Support for scientific organization and public policy to address policy on amateur workers when transferring to the implementation of the self-responsibility mechanism, which is self-responsible, including:

a) Financial support for pre-age retis, transferring work to work in organizations, public outposts, immediate jobs;

b) Support for the funding of training, retraining, fostering to switch jobs and to find new jobs.

What? 8. Content and the general operating expenses of the Program

1. The operation of the Command Panel:

a) The organization of periodic meetings, the Breakthrough of the Directorate;

b) The organization of the inspection, monitoring, and organization unions; the end of the results assessment of the results of the Program;

c) The other expenses of the Command Board.

2. Joint operations, project management projects of the Program:

a) Investigation, survey, discovery, classification of organizations, individuals with the potential to form scientific enterprise and technology;

b) The investigation, evaluation, classification of scientific institutions and public technology for building plans, the route of transformation that works on the mechanism of autonomy, self-responsibility;

c) Building the database of scientific and technological enterprise of the country, including the establishment, number, the operational situation, development, the use of technology and the ability to access new technology of science and technology;

d) Design, construction, operation of electronic information pages to disseminate technology information and enterprise science and technology;

) Information, propagation of the operation of the Program and the results of the project of the Program;

e) Deploy scientific and technological missions to study, propose modification, complement, complete mechanisms, scientific enterprise development policies and technology and autonomy mechanisms, self-responsibility of scientific institutions and public technologies;

g) Other expenses that serve the Program management work.

3. The operating genus of the Office of the National Programme serving the Program management work:

a) The wages, wages and salaries of the cadres, the National Program Office staff joined the Program Management;

b) The genus of appraisal councils, scientific and technological assemblies; and

c) The review, inspection, evaluation of the program's project collection;

d) Independent audit work;

The cost, conference, scientific seminar, organization of the preliminary conferences, summup of Programs, compilation and printing of the monograph book, results of the Program;

e) Cost of house, electricity, water, communications, purchase of furniture, office equipment, stationing;

g) Gas costs, hire vehicles for professional service;

h) Procurement, property repair, repair of facilities serving specialized work;

And the company came out, and they came in.

l) Other genera that are related to the actions of the Office of the National Programme serving the Program management work.

4. Terms of the level of the content at paragraph 1, paragraph 2 and paragraph 3 This is to be used under the current regulation of the valuation of the state budget.

What? 9. Planning, allocate and deliver the funds of the Program.

The establishment of the bill, allocation and delivery of the state budget from the funding of a career of science and technology to the Programme implemented by the provisions of the State Budget Law, the existing manual text. This message guides some specific content as follows:

1. Every year, at the time of the foreclosure, the state budget, the units are assigned to the program's project; the base on the tasks of the project is approved and the guidelines that are directed at this Smart to establish a guaranteed budget for the work. The program's project, which sends the master body to sum general in the bill of ministries, industries, provides authorship approval; at the same time send the Ministry of Science and Technology to sum up and coordinate execution.

2. For the central budget budget that supports the local budget to carry out proxy duties for the local management: the Ministry of Science and Technology sets up funding support for each local and synthetic deposits of the Ministry of Finance at the same time of the project. The annual central budget is defined by the State Budget Act.

3. The project implementation of the project conducted by the Ministry of Science and Technology directly, the operating budget of the Program Direcing Board, the general operating budget, the project management work of the Program and the operational funding of the Office of the Program Office. The country serves as a Program Manager in the Central Committee of the United Nations Office of the National Programme in accordance with the current regulations sending the Ministry of Science and Technology to synthesize the annual budget bill allocation of funds to the Ministry of Finance under its provisions. State Budget Law.

The overall management operating costs of the Program at each local (if available) are guaranteed by the local budget in the annual local budget.

4. The allocation and delivery of the math implementation follows the regulation of financial management and the allocation of the existing state budget. For the central projects that are authorized by the local government, there is a local time for management in accordance with the objective form of support.

What? 10. The budget prize from the state budget source makes the Program

1. For the ministry project, the management sector:

a) Take the expense and control of the genus:

-For projects conducted by the Ministry of Science and Technology directly, the National Programme Office opens the accounting account at the State Treasury to take on the cost of implementing the projects conducted by the Ministry of Science and Technology directly; the Board ' s operations are on board. direction of the Program; joint operation, project management projects and activities of the Office of the National Programme serving the Program management business. The National Programme Office is responsible for controlling the genus and is responsible to the law on the legalization, validity, record, testimony from the organization of the project presiding; the implementation of the payment bar with the State Treasury where the Office of the International Programs I mean, the deal is on the current rules.

The State Treasury does take control under the terms signed in the contract implementation contract, which does not control the deposit account of the subject of the subject matter, the open project at the State Treasury; does not control the detailed records of each owner's expense. The project.

-For projects due to the ministry, the other sector management, the ministry, the management sector, the use and delivery of funds that implement the projects for the organization, the individual presiding over the regulatory regulation of the current state budget;

-The organization, the individual presiding over the opening project at the State Treasury where the transaction to take on the project is to implement the project and take responsibility for its spending decision, subject to the inspection, the ministry ' s control, the industry in terms of use and use. It ' s the cost of doing it. For projects conducted by the Ministry of Science and Technology directly, the organization, the individual presiding over the opening project of the deposit at the State Treasury in the transaction to take on the funding of the project, is responsible for determining its spending decision. and subject to the inspection, control of the Office of the National Programme on the situation to use and to decide the funding.

-The State Treasury controls the state budget expenditures at the unit ' s audit account using the state budget under the provisions of the U.S. Digital Information Digital Information. 161 /2012/TT-BTC October 2, 2012 of the Treasury Department on the control regime, payment of state budget expenditures through the State Treasury.

b)

-When a budget is withdrawn, the unit using a state budget to withdraw the bill for funding for organizations, individuals who implement the project on the basis of not exceeding the allocation of allocated funding under the annuation were delivered and the cost-level progress has been unified. in the contract signed with the organization, the individual presiding over the project. The first-time filing sent the State Treasury to include: A licensed five-grade proposition; the State Budget Prepayment Certificate (profiling), which notes the filing content; the contract implemented the project.

-Before the advance of the next batch, the ministries, the organization industry, evaluate progress, the volume of execution, and the situation using the funding of the project. Only the next batch of subsequent sessions for the project were to be paid a minimum of 50% of the cost of the previous batch and did not violate the existing state regulations relating to the implementation of the implementation of the project. The cost-to-go profile of the following waves sent the State Treasury included: The audit of progress and assessment of the volume of the work done completed; the confirmation of the funding used; the State Budget Deficit Withdrawal Certificate, which notes. The contents of the clipboard.

c)

When the payment payment, the unit using a state budget to submit a temporary payment profile for the State Treasury where the transaction, the advance payment profile includes: A response payment offer; the confirmation of the finished work content; the Stock Table. the cost of payment for the content corresponding to the completed workload is validated by the competent authorities.

2. For the project administered by the local authority ' s Central Committee:

Based on the Central Budget Reserve to the ministries, industry, local, Ministry of Finance-funded in the form of targeted support for the local. The level of central budget funding support has targeted local budget principles in accordance with the local budget rate structure, ensuring that the project and the solution progress of the local budget. according to the decision to approve the project.

The granting of funding from the central budget and funding from the local budget source to the organizations, the unit presiding over the prescribed implementation project at the Ministry of Finance regulations regulations on the organization to implement the annual state budget bill. Five.

3. For the local-managed project made from a local budget source: the implementation under the regulation of the State Budget Law.

4. Joint Operations Business of the Program

The overall operational funding of the Program is performed directly at the Office of the National Programme and the correct implementation is the same as for the third-level draft unit using the state budget. State Treasury implementing rules in accordance with regulation at the Digital Information 161 /2012/TT-BTC October 2, 2012 of the Treasury Department on the control regime, payment of state budget expenditures through the State Treasury.

What? 11. Cost of Business execution

1. The cost of implementing the projects, the mission of the Program is used and determined by the regulation of the State Budget Law and the existing manual text.

2. The cost of implementing the projects, the mission of the Program when the decision must ensure full evidence from the legal, valid under the current financial regulation.

What? 12. Program finance inspection

1. Every year, the ministries, the industry and the Provincial People ' s Committee perform regularly or breakthrough the situation carrying out the project, assessment of progress, the effectiveness of using the state budget of the projects entrusted or managed by the authorized authorized, report on the matter. The National Programme Office for the Ministry of Science and Technology in synthesis.

The Office of the National Program is responsible for regular inspections or the breakthrough of the implementation of the project, assessment of progress, effective use of the state budget of projects conducted by the Ministry of Science and Technology directly; in coordination with ministries, industry and industry. The People's Committee of the Provincial People's Provincial Committee regularly checks on or mutts the situation to implement the program's project due to ministries, industry, central and local agencies.

2. The project case failed to make the right plan, using the target error budget, the wrong regime, the suspended project and the funding recall used the wrong purpose of filing a state budget, and informed the State Treasury where the transaction was to co-coordinate. They ' re going to make a budget recall.

What? 13. Processing upon termination of contract

At the end of the contract deadline but the gain does not reach the requirement, or is stopped to do so when the state regulatory agency examination has the authority to see the correct goal requirement or the proposed presiding agency does not continue to do so. The project is considered, the decision on the current regulatory process of handling the project is not complete.

What? 14. Manage, use and process the assets of the Program

The management, use and handling of the Program's assets is carried out in accordance with the laws of procurement, management, use and disposal of state assets.

Chapter III

THE ORGANIZATION.

What? 15.

The federation has been in effect since 8 June 2014.

What? 16.

The Ministry of Finance chaired, in collaboration with the Ministry of Science and Technology Guide and organizes this Information.

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

KT. MINISTER OF FINANCE
Chief.

KT. MINISTER OF SCIENCE AND TECHNOLOGY
Chief.

(signed)

(signed)

The dancer.

National Chen.