Circular No. 88/2017/TT-BTC dated August 08, 2017 of the Ministry of Finance guiding financial mechanism to implement the Scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget

THE MINISTRY OF FINANCE

Circular No. 88/2017/TT-BTC dated August 08, 2017 of the Ministry of Finance guiding financial mechanism to implement the Scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget

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

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

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 40/2014/ND-CP dated 12 May 2014 regulating policies on use, respected use of individuals performing Science and Technology activities;

Implementing the Decision No. 2395/QD-TTg dated December 25, 2015 of the Prime Minister approving the Scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget;

At the proposal of the Director of the Department of Public Expenditure;

The Minister of Finance promulgates the Circular guiding financial mechanism to implement the Scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget;

Chapter I

GENERAL PROVISIONS

Article 1.Scope of application and subjects of application

1. This Circular guides financial mechanism to implement the Scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget as approved under the Decision No. 2395/QD-TTg dated December 25, 2015 of the Prime Minister approving the Scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget (hereinafter referred to as the Project 2395);

2. This Circular applies for organizations, individuals involved in implementing the Scheme 2395.

Article 2. Expenditures to implement the Project 2395

1. Budget for science and technology that is distributed in the annual state budget estimation;

2. Other sources including:

a) Expenditures of organizations, individuals sending human resources to participate in training and re-training courses as stipulated under the Scheme 2395.

b) Expenditures mobilized from other legal resources;

Article 3.Principles of supporting and using expenditures from state budget

1. The balance of state budget to implement the Project 2395 shall be based on the number of people sent to train and re-train in accordance with subjects, fields as decided by authorities agencies and expenditures for training as stipulated under this Circular.

Conditions, criteria and procedures for selecting the individuals for training and re-training under the Scheme 2395 shall be implemented according to the Circular No. 13/2016/TT-BKHCN dated June 30, 2016 of the Ministry of Science and Technology on managing the scheme for training and re-training of human resources of science and technology in the country and foreign countries by the state budget (hereinafter referred to as the Circular No. 13/2013/TT-BKHCN).

2. State budget supporting for implementation of the Project 2395 based on following principles:

a) To support 100% of expenditure on training, re-training for individuals operating in science and technology field working at science and technology organizations, state agencies on science and technology;

b) To support 50% of expenditures for training, re-training for individuals working at the non-public organizations and enterprises;

3. Contents and expenditure level from state budget to support the Project 2395 as stipulated under Chapter II of this Circular is the maximum level. Based on criteria, conditions and selection of individuals participating in the Project 2395 and balance of resources, the Minister of Science and Technology shall decide on contents, expenditure level and total expenditures to support for each individual in accordance with principles as stipulated under Clause 2 of this Article; of which prioritizing to support for individuals that achieve excellent research in science and technology.

4. The procedure of budget estimation, distribution, use and settlement of the fund from state budget shall be implemented according to the law on the state budget and other documents;

5. The Ministry of Science and Technology, organizations, individuals using the fund supported from the state budget to implement the Project 2395 must follow conditions on standards, level and expenditure regime and shall be supervised and controlled by competent agencies in accordance with the law.

Chapter II

CONTENTS AND SPENDING LEVEL

Article 4.Expenses for long term training, re-training (over 6 months) in foreign countries

1. Expenses for training, re-training , implementing the task of doing the research and other expenditures related to the training and re-training courses (if any) that need paying for training establishments in foreign countries: shall be paid according to the contract signed between the Ministry of Science and Technology and the training establishment in foreign countries or according to the level notified by the training establishment in foreign countries (payment in the US dollar or in the currency of that country).

2. Expenses for passports, visa: shall be paid according to the level as stipulated by the State for expenditure for passport, visa and according to the receipt of doing visa in the country that the learner is sent for training, re-training.

3. Subsistence fees

a) The subsistence fees shall be calculated to ensure demands on subsistence of the learner in foreign countries including: fee for food, accommodation, transportation, documents and other study materials;

b) Subsistence fee shall be paid monthly or quarterly to ensure that it doesn’t affect to the learning, doing research of the learner;

4. Compulsory health insurance:

a) Compulsory health insurance: shall be paid as regulated under the law of the host country (based on the notification sent by the training establishment) and shall be granted in the US dollars or in the currency of the host country; but should not exceed 1,000 USD/person/year.

b) For countries that level of health insurance is higher than the maximum level as stipulated under Point a Clause 4 of this Article, the Ministry of Science and Technology shall consider and decide based on getting opinions of the Ministry of Finance;

c) If people sent to train and re-train wishing to purchase health insurance at a higher level than the level as stipulated under this Circular, they have to pay for the difference.

5. Round-trip flight tickets (Economy class):

a) The learner shall be paid for the one flight ticket from Vietnam to the learning destination and the one flight ticket from the learning destination to Vietnam (excluding cases being supported by the training establishments) in the time of training and re-training.

b) It shall be paid according to current regulations on regime and level of expenditure on state budget.

6. Trip fee (to compensate for airport fees and transportation from the airport to the accommodation) shall be paid once with 100 USD/person for the entire training and re-training course.

Article 5.Expenses for short term training and re-training in foreign countries

1. Contents and spending level shall be implemented according to Article 4 of this Circular (excluding contents on subsistence fee shall be implemented according to Clause 2 of this Article).

2. Subsistence fee for the learner sent for short term training and re-training (including fee for accommodation, food and other fees) :

a) Shall be paid according to the actual time of learning and training in foreign countries according to the decision on being sent for training and re-training issued by the Minister of Science and Technology.

b) Subsistence fee shall be implemented according to the Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Minister of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget.

3. For the fee for hiring translators (only applied for forms of training human resources in the management of science and technology and only implemented in the case that the organization can’t assign the officer to be as a translator): shall be implemented according to the Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Minister of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget.

Article 6.Expenses for training, re-training in the country

1. For post doctoral re-training

a) Learners that are selected for postdoctoral re-training in the country (having research documents selected by the Ministry of Science and Technology and received for re-training at a good scientific establishment in the country) shall be considered and supported a part of the expenditure to implement the task of doing research as approved.

b) The maximum supported amount is 200 million dong/re-training course.

c) Payment and settlement of the expenditure shall be implemented according to the Joint – Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015of the Ministry of Science and Technology and the Ministry of Finance on provision of fixed funding to science and technology tasks funded by the state budget.

2. For re-training human resources in science and technology management:

a) Contents and spending level shall be implemented according to the Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance defining the formulation of estimate, management and use of funds from state budget for training and retraining cadres and civil servants.

b) For expenses for hiring foreign specialists to teach in the country:

Requirements for specialist’s professions and capacity shall be based on the need of specific curriculum according to the annual retraining plan of the Ministry of Science and Technology. Spending level for specialists, foreign teachers participating in the retraining courses in the Project 2395 shall be decided by the Minister of Science and Technology after reaching agreements with specialists according to the contract and in the scope of the approved estimation.

Article 7.Expenses for doing research

1. Expenses for doing research shall be applied for forms of training, retraining specialists, research group and long term postdoctoral re-training in foreign countries.

2. In addition to the fund supported by state budget for subjects sent to train, retraining as stipulated under Article 4 of this Circular, in order to encourage and improve the quality of doing research and supporting on developing professions, the fund supported by state budget to help subjects sent for long term training and re-training in foreign countries shall be implemented according to contents as stipulated under Clause 4 Article 22 of the Circular No. 13/2016/TT-BKHCN.

3. The fund supported shall be regulated as follows:

a) To support 300 USD/person/month at most for individuals sent for postdoctoral training, retraining; 1000 USD/month for research group sent for training, re-training in the group.

The maximum time to be supported shall not exceed the actual time of learning, retraining in foreign countries according to the decision on sending for training, retraining issued by the Minister of Science and Technology.

b) To support 100% of expense for publishing the research results on prestigious scientific journals; 100% of expenses for registration and publication of intellectual property rights for patents, solutions as stipulated as stipulated under Point c and Point d Clause 2 Article 22 of the Circular No. 13/2016/TT-BKHCN.

Article 8.Other expenses arising in the course of training, retraining

1. Expenses for transferring and receiving money through banks related to training and retraining courses in foreign countries (if any): based on regulations of the bank in the host country and in Vietnam, if arising any fees of transferring or receiving money through banks, the state budget shall pay for this expense based on actual amount;

2. If the actual training and retraining course is longer than the time mentioned in the decision on sending for training and retraining issued by the Minister of Science and Technology due to unavoidable reasons, expenses shall be paid only when having the decision of the Minister of Science and Technology issued and it should not exceed the training and retraining time as stipulated under Article 3 of the Circular No. 13/2016/TT-BKHCN.

3. To support expenses for handling with risks happening in the time sent for training and retraining: if people sent for training and retraining are dead: supporting all fees of transporting dead body or remains/ashes from foreign countries to Vietnam or support a part of transportation fee after being paid by insurance.

4. Other expenses related to training and retraining courses in foreign countries, in addition to contents as stipulated under Article 4, Article 5 and Article 7 of this Circular (if any): based on the notification on receipt of students of the training establishment and balance of state budget, the Minister of Science and Technology shall decide on approving other expenses related to the course but it should exceed the total estimation of the Project 2395 estimated in the year.

Article 9.Expenses for management and general operation of the Project 2395

1. To select subjects sent for training and retraining and organize meetings of the Management Board of the Project 2395: implementing according to the Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology and settling expenses for scientific and technological tasks using state budget.

2. Expenses for organizing conferences, meetings: implemented according to the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on work-trip allowances and conference expenditures;

3. Expenses for salary according to the wage scale as stipulated; other contributions (health insurance, social insurance, unemployment insurance, union fee) for officials working units under the management of the Ministry of Science and Technology to help and organize the implementation of the Project 2395.

4. Expenses for public service payment (payment of electricity, water bill, school machinery): shall be paid according to the contract and actual amounts in the scope of estimation as approved.

5. Expenses for traveling, welcoming guests: shall be implemented according to the Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget; the Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance regulating spending regimes for reception of foreign guests working in Vietnam, organization of international conferences and seminars in Vietnam and reception of domestic guests;

6. Expenses for propaganda: shall be implemented according to current regulations on regime and spending level from state budget, payment according to the contract and actual amounts in the scope of estimation as approved.

7. Other expenses to serve for general activities of the Project 2395: shall be implemented according to current regulations on regime and spending level of state budget.

Chapter III

ESTIMATION AND SETTLEMENT

Article 10. Estimation and approval of the estimation

1. Based on guidelines on building annual state budget estimation of the Ministry of Finance; based on the training and retraining plan, number of learners selected (or intended) and number of people learning in foreign countries and in the country (for training and retraining courses); the Ministry of Science and Technology shall  build the budget estimation to implement the Project 2395, general summarization in the scientific and technological budget estimation to send to the Ministry of Finance to report to competent agencies as stipulated under the Law on state budget.

2. Expenses to implement the Project 2395 in the total annual state budget estimation of the Ministry of Science and Technology to pay for the learners as stipulated.

Article 11.Principles of payment

1. For domestic payment: shall be implemented according to the Circular No. 161/2012/TT-BTC dated October 02, 2012 of the Ministry of Finance on the regime of control and payment of state budget expenditures via the State Treasury; Circular No. 39/2016/TT-BTC dated March 01, 2016 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 161/2012/TT-BTC and other Circular on amending, supplementing if any;

2. For expenses in foreign countries (payment in dollars or in the currency of host country):

a) Units assigned as an office of the Project 2395 by the Minister of Science and Technology shall open a bank account at the State Treasury, shall be paid in foreign currency from foreign fund and controlled through the State Treasury.

b) Contents of payment including expenses as stipulated under Article 4, Article 5, Article 7 and Article 8 of this Circular;

c) Principles of control, payment at the State Treasury;

Based on the contract signed with foreign training establishments or student receipt notification sent by foreign training establishments; Decision on sending officials for training and proposal of the head of unit, the State Treasury shall pay according to spending level as stipulated under this Circular and regulations on control, payment, directly transfer to the service provision units or account of the beneficiary

For subsistence fees, it can be granted in advance for people sent for training and retraining before the course but it should not exceed 3 months of subsistence fees.

Article 12.Settlement

1. The fund to implement the Project 2395 must ensure legal documents as stipulated by current financial regulations.

2. The fund to implement the Project 2395 shall be managed and used in accordance with sources of fees used and payment item in state budget and shall be sent to the Ministry of Science and Technology to summarize and send to the Ministry of Finance as stipulated by the law on state budget.

3. The fund that is supported for subjects participating in the Project to implement research tasks during the time of implementing the decision issued by competent agencies transferred to the following year shall continue to implement the Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing a number of articles of the Law on the State Budget Article 15.Responsibilities of the Ministry of Finance.

Article 13.Reimbursement of training cost

Reimbursement of training cost shall be implemented according to the Decree No. 143/2013/ND-CP dated October 24, 2013 of the Government on reimbursement of scholarship and training expenses and the Joint – Circular No. 04/2015/TTLT-BGDDT-BTC dated March 10, 2015 guiding the implementation of the Decree No. 143/2013/ND-CP of the Government.

Chapter IV

RESPONSIBILITES AND IMPLEMENTATION ORGANIZATION

Article 14.Responsibilities of the Ministry of Science and Technology

1. To build the training and retraining plan and annual budget estimation of the Project 2395 (including contents on numbers, form of training, retraining, training establishment in the country and in foreign countries) to send to the Ministry of Finance to present competent agencies for consideration and decision; be responsible to ensure the funding source to implement in the case of selecting number of people sent for training and retraining over the number of people as stipulated in the course of implementing the Project 2395.

2. To assign specific tasks to the representative office of the Project 2395. The head of the office that is assigned the representative task of the Project 2395 shall be responsible for deciding on spending according to the regime and spending level in the scope of estimation approved by competent agencies and level as stipulated under this Circular; be responsible for accuracy of documents and documents to send to the State Treasury.

3. To inspect the management and use of the fund to implement the Project 2395 in accordance with targets, subjects of the Project and financial regime as stipulated under this Circular.

4. To consider and handle with cases that fail to complete the training and retraining program and promulgate the decision on reimbursement of training courses from state budget.

Article 15. Responsibilities of the Ministry of Finance

1. To coordinate with the Ministry of Science and Technology to summarize and present to competent agencies for approving the expenditure estimation to implement the Scheme 2395;

2. To coordinate with the Ministry of Science and Technology to examine management and use of the expenditure of the Project 2395.

Article 16.Responsibilities of the organization sending human resources for training and re-training and of the learners

1. Non-public scientific and technological organizations and enterprises having employees selected for retraining on scientific and technological management under the program organized by the Ministry of Science and Technology: shall pay expenses for transportation and accommodation for employees in the time of attending training courses in the country or other expenses related to training courses in foreign countries (for contents that are not supported by the Ministry of Science and Technology).

2. The organization sending human resources for training and retraining shall arrange jobs of the learner no later than 3 months after the learner completes the training course. Exceeding this time, the organization sending employees for training doesn’t issue the decision on receipt or fail to arrange work for the learner, the organization shall reimburse the entire cost of training to the state budget.

3. The persons sent for training and re-training shall:

a) To use the fund in accordance with purposes and contents of the program approved by the Ministry of Science and Technology;

b) To report the training results as stipulated by the Ministry of Science and Technology as a basis to consider and continue to grant the fund (tuition fee, subsistence fee and other expenses as stipulated under this Circular) in the course of training and retraining.

c) To reimburse the training cost if failing to complete the training and retraining course; failing to comply with the working time as stipulated after completing the training and retraining courses.

Chapter V

IMPLEMENTATION PROVISIONS

Article 17. Implementation provisions

1. This Circular takes effect on October 07, 2017.

2. If documents referred in this Circular are amended,  supplemented or replaced, new documents shall be used.

3. In the course of implementation, any arising difficulties shall be promptly reported to the Ministry of Finance, Ministry of Science and Technology for settlement./.

For Minister

Deputy Minster

Tran Xuan Ha