Bản dịch văn bản 27/2003/TT-BTC
thong-tu-27-2003-tt-btc
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2003-04-01

CIRCULAR No. 27/2003/TT-BTC OF APRIL 1, 2003 GUIDING THE FINANCIAL MECHANISM APPLICABLE TO ACTIVITIES OF CONSULTANCY, JUDGMENT AND SOCIAL EXPERTISE BY VIETNAM UNION OF SCIENTIFIC AND TECHNICAL ASSOCIATIONS Pursuant to the Prime Minister's Decision No. 22/2002/QD-TTg of January 30, 2002 on activities of consultancy, judgment and social expertise by Vietnam Union of Scientific and Technical Associations, After reaching agreement with Vietnam Union of Scientific and Technical Associations, the Ministry of Finance hereby guides the financial management and use of funding for activities of consultancy, judgment and social expertise of socio-economic development, education and training, scientific, technological and environmental schemes of Vietnam Union of Scientific and Technical Associations, as follows: I. GENERAL PROVISIONS 1. Activities of consultancy, judgment and social expertise by Vietnam Union of Scientific and Technical Associations (hereinafter called the Associations' Union for short), the specialized scientific and technical associations at the central level and the unions of scientific and technical associations of the provinces and centrally-run cities (hereinafter called the member associations for short) are activities of non-profit nature. 2. The determination of funding for activities of consultancy, judgment and social expertise of socio-economic development, education and training, scientific, technological and environmental programs, projects and schemes (hereinafter referred collectively to as schemes) shall be made on the principle of ensuring the coverage of expenses in direct service of such activities. The schemes subject to the consultancy, judgment and social expertise by the Associations' Union must be of multi-branch or inter-branch nature, while the schemes of specialized nature shall be handled by the specialized scientific and technical member associations. 3. Activities of consultancy and judgment regarding legal documents shall comply with the Finance Ministry's Circular No. 15/2001/TT-BTC of March 21, 2001 guiding the management of allocation and settlement of support funding for compilation of legal documents. II. CONTENTS AND LEVELS OF EXPENSES FOR CONSULTANCY, JUDGMENT AND SOCIAL EXPERTISE ACTIVITIES 1. Expense contents are determined on the basis of contents, scales and characteristics of schemes and work assignment clauses. 2. Specific expense level for each content of consultancy, judgment and social expertise activities shall comply with the following regulations: Ordinal number Expense contents Calculation unit Expense levels (VND 1,000) I Expenses for preparatory works (clarification of scope, contents, results to be achieved, deadlines and guarantee conditions) 1 Elaboration of the draft work assignment clauses Scheme 2,500-5,000 2 Study of dossiers of schemes to find contents which require consultancy and judgment: - For dossiers of up to 500 pages Expert 500 - For dossiers of up to 1,000 pages Expert 1,000 3 Elaboration of contents and procedures for researching and performing the following activities: - Working out of researching procedures Day/person 100 - Organization of implementation of procedures of schemes Scheme 1,000-2,000 - Experts’ reports on contents and procedures Report 300 - Organization of small symposiums to approve and improve researching procedures Symposium 5,000-7,000 - Synthesis and finalization of detailed schemes Scheme 1,000 II Expenses for consultancy, judgment and social expertise activities - under work assignment contracts 1 Study, analysis and assessment of and report on special subjects in each specialty: - Social science special studies Special study 2,000-5,000 - Study of technological processes and scientific-technological solutions (approved) Special study 7,000-20,000 - Calculation, checking and determination of technical and economic parameters according to specialties Expert 3,000 - Compilation of sum-up reports of experts' groups on each special subject Report 500-1,000 2 Organization of symposiums of experts' groups Symposium 10,000-15,000 3 Sum-up reports on consultancy, judgment and social expertise results for the whole schemes Report Report 3,500-7,000 III Expenses for reviewing consultancy, judgment and expertise activities 1 - Open symposiums for additional comments to improve reports Symposium 12,000-20,000 2 - Amendment, supplement and finalization of reports and handover of results to requesters Scheme 5,000 -10,000 IV General management expenses: Scheme 15,000-30,000 Renting of working offices for experts' groups Renting of venues for meetings and symposiums Purchase of stationery Typewriting of documents Duplication and photocopying of dossiers to be used as documents for study and analysis by experts Photocopying and binding of documents into books Hiring of couriers (for sending documents and gatherring information) Hiring of stewards to serve general meetings and symposiums, and cars for travel by symposium participants 3. Other expenses not specified in this Circular shall comply with the State's current regulations. III. FUNDING SOURCES FOR CONSULTANCY, JUDGMENT AND SOCIAL EXPERTISE ACTIVITIES: 1. For schemes requested by the ministries, the ministerial-level agencies, the agencies attached to the Government and the People's Committees of the provinces and centrally-run cities to be subject to consultancy, judgment and social expertise activities, and schemes proposed by the Associations' Union and its member associations themselves and accepted by the ministries, the central agencies and the People's Committees, the funding for performance of the consultancy, judgment and social expertise tasks shall be determined on the basis of contracts agreed upon by the two parties in compliance with the expense contents and levels prescribed in this Circular and deducted from the schemes' funding sources. In cases where the schemes are not allocated with separate funding sources, they shall be entitled to use operation funding of the requesting agencies (or accepting agencies), and make settlement thereof directly with the Associations' Union or the member associations under contracts. 2. For schemes requested (or accepted) by the Government, the funding estimates shall be made by the Associations' Union or the member associations on the basis of expense contents and levels prescribed in this Circular, and their funding shall be allocated from the State budget according to their work progress. IV. MANAGEMENT, ALLOCATION AND SETTLEMENT WORK The financial management of consultancy, judgment and social expertise activities of the Associations' Union and the member associations must comply with the provisions of the State Budget Law, the current financial management regimes and the following specific regulations: 1. Funding estimation: Annually, basing themselves on the plans on consultancy, judgment and social expertise activities and the expense contents and levels specified in Section II of this Circular, the Associations' Union and the member associations shall estimate the expenses for such activities, including: - Estimates of funding for performing activities of consultancy, judgment and social expertise of the schemes requested (or accepted) by the Government. - Estimates of funding for performing activities of consultancy, judgment and social expertise of the schemes requested (or accepted) by the People's Committees of the provinces and centrally-run cities. The Associations' Union shall incorporate such estimates in its annual budget estimates, which shall later be sent to the Ministry of Finance , the Ministry of Planning and Investment (for Vietnam Union of Scientific and Technical Associations and the Associations at the central level); or to the provincial/municipal Finance and Pricing Services and the provincial/municipal Planning and Investment Services (for the Associations' Union and the Associations at the local levels) for synthesis and submission to the Government and the People's Committees of the provinces and centrally-run cities. 2. Funding allocation: On the basis of the annual budget expenditure estimates assigned by the Prime Minister or the People's Committees of the provinces and centrally-run cities as well as their actually assigned tasks, the finance agencies shall allocate funding to the Associations' Union and the associations at the central and local levels according to the budget decentralization for implementation. 3. Funding settlement: In cases where the funding is not used up at the year end, it shall be handled as follows: - For estimated funding to be allocated from the State budget to the Associations' Union and the member associations, the settlement thereof shall be made according to the State Budget Law and the guiding documents. - For funding generated from contracts on performance of activities of consultancy, judgment and social expertise of schemes, the Associations' Union and the member associations shall, after paying expenses in direct service of such activities, use the remainder for consolidating material foundations in service of consultancy, judgment and social expertise activities. Annually, the Associations' Union and the member associations shall have to report to the finance agencies of the same level on the situation of management, use of revenues from and expenses for consultancy, judgment and social expertise activities. V. ORGANIZATION OF IMPLEMENTATION This Circular takes effect 15 days after its publication on the Official Gazette. Any problems arising in the course of implementation should be promptly reported to the Finance Ministry for study, appropriate amendment and supplement. For the Minister of Finance Vice Minister NGUYEN CONG NGHIEP