Innovation in the mechanism of spending allocation in performing science, technology and innovation tasks

Decree No. 265/2025/ND-CP of the Government detailing and guiding the implementation of a number of articles of the Law on Science, Technology and Innovation (S&I) on finance and investment in the field of S&I has specified the mechanism for allocating expenditures in implementing S&I tasks. This is considered an important step forward to increase autonomy and self-responsibility for the host organizations, while simplifying procedures, improving the efficiency of state budget use and promoting a more flexible and substantive research and innovation environment.

The spending mechanism is designed in two flexible forms: Spending on final products and spending on parts according to research content. Each form has its own regulations on scope, determination of the spending level, payment method and responsibility of the host organization, aiming at the goal of increasing the efficiency of public investment in science, technology and innovation.

For the final product expenditure, all state budget funds for the implementation of science, technology and innovation tasks specified in Clause 1, Clause 2 and Clause 4, Article 6 of this Decree shall be allocated.

The spending mechanism is designed in two flexible forms: spending on final products and spending on parts. Illustrative photo.

For partial expenditures according to research content, except for expenses for purchasing assets equipped to implement science, technology and innovation tasks, hiring outsourced services without standards and norms, and overseas business trips, the following expenditures are allowed to apply the expenditure mechanism: Labor expenses, remuneration for performing tasks; Expenses for raw materials, fuel, materials, samples, tools, spare parts, cheap and perishable items, energy, documents, data, books, newspapers, reference magazines; Expenses for hiring domestic and foreign experts; Expenses for hiring scientific and technical services with standards, norms and unit prices; Expenses for seminars, scientific workshops, forums, scientific talks; Expenses for surveying, investigating, and collecting data to serve tasks; Expenses for publishing research results and intellectual property; Expenses for general management of tasks at the host organization; Other expenses appropriate to the nature of the tasks and approved by the appraisal agency.

The method for determining the level and method for determining the lump sum expenditure for the S&T task is as follows: The lump sum level is based on: The proposed budget estimate in the S&T task description; The lump sum level is based on current standards, norms, and unit prices; For partial lump sum expenditure according to research content, the lump sum expenditure budget is determined according to each research content proposed for lump sum expenditure and according to the content that is only allowed to apply the lump sum mechanism specified in Clause 2 of this Article. The total budget of the research content implementing the lump sum expenditure is the total lump sum expenditure budget for the S&T task.

According to the Decree, the method of determining the expenditure for science, technology and innovation tasks is as follows: Commitment of the host organization on the product and output quality (for the form of expenditure allocation to the final product); Evaluation results of the Science and Technology Council on the science, technology and innovation tasks according to the provisions of law on science, technology and innovation.

The budget for implementing S&T and innovation tasks is transferred in one go or according to the progress of the task. For the final product, the final product commitment is the basis for evaluating the results at the end and final settlement of the S&T and innovation task. The organization in charge of implementing the S&T and innovation task is free to decide on the adjustment between the items and contents, decide on the use of funds from labor to hire domestic and foreign experts according to the agreed budget level; does not have to make detailed settlements for each item and content of expenditure, and settle the total budget for implementing the task according to the S&T and innovation and innovation task's lump sum expenditure based on the final product assessment results.

For partial expenditure allocations according to research content, the organization in charge of implementing the S&T task shall be adjusted in each expenditure content specified in Clause 1, Clause 2 and Clause 4, Article 6 of this Decree, and shall decide on the use of funds from labor to hire domestic and foreign experts according to the agreed funding level.

Decree 265/2025/ND-CP affirms that the organization in charge of implementing the S&T tasks is autonomous and responsible for deciding on the use of the lump sum budget. The organization in charge of implementing the S&T tasks is responsible for ensuring the proper, effective and economical use of the budget; storing documents and being responsible for explaining when requested by the competent authority.

The agency managing the S&T tasks is responsible for organizing the determination of the content of the contracted expenditure and the contracted budget level; monitoring the implementation progress, conducting surprise inspections when necessary; evaluating the acceptance results based on the committed products; and handling violations according to regulations if the host organization fails to complete the task.

Center for Science and Technology Communication

Source: https://mst.gov.vn/doi-moi-co-che-khoan-chi-trong-thuc-hien-nhiem-vu-khoa-hoc-cong-nghe-va-doi-moi-sang-tao-197251026134203207.htm