* Project: Construction of wastewater treatment system for the Academy
- Total investment: 4,800,000,000 VND Capital source: State budget development investment capital
- Total disbursed budget in 2019: VND 1,226,411,078
- Project implementation period: 2018-2019
9. Checking scientific and technological activities
* State level topic
The Academy is implementing a state-level project: "Research on a set of diagnostic criteria according to traditional medicine and application of advanced technology to prepare herbal medicine to treat lipid disorders - Code KC.10.17/16-20" with a total project budget of 8 billion VND, implemented in the period 2017-2020. In 2019, the Academy disbursed: 1,464,690,800 VND (One billion four hundred sixty-four million six hundred ninety thousand eight hundred VND) . The procurement of raw materials and chemical supplies is carried out in the form of open bidding, in compliance with current legal regulations.
* Ministry level topic
In 2019, the Academy conducted 02 ministerial-level scientific research projects:
- Topic: "Research on preparation, evaluation of anti-cancer effects and toxicity of hard capsules from oxostepphanina standardized cap of the stem and leaves of the plant "with total funding of: 1,950,000,000 VND.
- Topic: "Research on the preparation and evaluation of the experimental lipid-lowering effect of capsules from the medicine "Ha da NK"" with a total budget of: 1,350,000,000 VND.
The Academy has implemented expenditure levels in accordance with the project budget approved by the Ministry of Health and current regulations.
10. Accounting check
Regarding accounting work, the Academy has complied with the administrative accounting regime issued under Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance and performed accounting entries and accounting on accounting software. The list of Financial Statements, Finalization Reports, accounting books, and accounting vouchers is performed in accordance with regulations. Performing the work of closing accounting books, transferring ending balances
year in accordance with regulations. Accounting documents are arranged, stored and preserved according to
regulations.
The Academy has strictly implemented the management and use of the unit's revenue and expenditure. Financial and asset management is carried out in accordance with current legal regulations. The Academy has issued financial management regulations; public asset management regulations; accounting document management and preservation regulations; payment procedures; norms for the use of consumables and chemicals in teaching and practice.
11. Comments, conclusions, recommendations
Based on the results of self-inspection of financial and asset management in 2019, the organization
Check comment conclusion:
The Finance and Accounting Department regularly checks the legality of accounting documents and regularly reports on the use of the Academy's funds at the Academy's leadership meetings during the operating year.
Financial and asset management is ensured in accordance with the State Budget Law.
The Academy's internal spending regulations and regulations have been established in accordance with regulations.
KT. DIRECTOR DEPUTY DIRECTOR
Doan Quang Huy
MEMBERS
1. Associate Professor, Dr. Pham Quoc Binh
2. Dr. Tran Duc Huu | |
3. MSc. Do Linh Quyen | |
4. MSc. Phi Van Phuong | |
5. MSc. Tran Thi Kim Tuyen | |
6. MSc. Nguyen Thi Phuong | |
7. CN. Le Quang Hai | |
8. CN. Nguyen Hung Dai |
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(Source: Finance and Accounting Department)
Appendix 2.8
MINISTRY OF HEALTH
VIETNAM ACADEMY OF MEDICINAL MEDICINE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, May 28, 2019
INTERNAL SPENDING REGULATIONS
(Issued under Decision No. 533/QD-HVYDHCTVN dated May 28, 2019)
of the Director of Vietnam Academy of Traditional Medicine)
CHAPTER I: GENERAL PROVISIONS
Article 1. Scope of regulation and applicable subjects
1. Scope of regulation: This regulation stipulates the regimes, standards, and revenue-expenditure norms applied uniformly throughout the Vietnam Academy of Traditional Medicine (hereinafter referred to as the Academy).
2. Applicable subjects: Applicable to all departments, divisions, affiliated units, and individuals related to the revenue and expenditure activities of the Academy (except in cases with separate regulations).
Article 2. Objectives of implementing the Internal Spending Regulations
The Academy's internal spending regulations aim to effectively manage the Academy's financial activities and assets with the following objectives:
- Manage and use financial resources to ensure rationality, right purpose, right target, efficiency and practice thrift, fight waste, prevent corruption, and enhance everyone's responsibility in revenue and expenditure activities.
- Centralized and unified management and increased incentives to exploit and expand revenue sources, gradually increase income for staff and employees, attract and develop resources to meet the growing needs of the Academy.
- Ensure legal rights for employees, create initiative for units and officers, civil servants and employees in the Academy to successfully complete assigned tasks.
Article 3. Principles for developing internal spending regulations and legal basis
to build regulations
* Principles of building regulations
Internal construction spending regulations must ensure the following principles:
- Internal spending regulations are developed in accordance with the activities and financial situation of the Academy.
- Centrally manage revenue and expenditure, strengthen financial management
in accordance with current regulations of the State.
- For expenditure contents within the scope of internal expenditure regulations that have regimes, standards and norms issued by competent authorities, the Academy is allowed to prescribe expenditure levels, but the maximum must not exceed the expenditure levels prescribed by competent state agencies (except for some standards, norms and expenditure contents prescribed in Clause 2 of this Article).
- For necessary expenditures serving the Academy's operations but the State has not yet issued regulations and norms, the Academy may establish expenditure levels for each task and work content within the Academy's financial resources.
- Do not use the unit's funds to purchase equipment, supplies, or assets for private homes for individuals or lend them to individuals in any form.
- The regulations are drafted widely, democratically, publicly throughout the Academy and approved at meetings of leaders of departments, divisions and affiliated units of the Academy.
* Legal basis for building regulations
1. Based on the spending standards, state budget management and use regimes and current regulations.
2. The standards, norms and expenditure contents prescribed in current State documents include:
- Standards and norms for car use in public service units.
- Standards for workplaces
- Overseas work regime.
- Funding for national target programs
- Ad hoc tasks assigned by competent authority
- Funding for implementing scientific research projects at the State, Ministry and Industry levels.
- Cost of implementing staff reduction.
- Basic construction investment capital; project counterpart capital; aid capital.
- Cost of purchasing and major repairs of fixed assets.
CHAPTER II:
SPECIFIC REGULATIONS ON REVENUE MANAGEMENT
Article 4. The Academy's revenue sources include:
1. State budget source.
The State budget approved by the Ministry of Health for annual budget allocation includes: Regular expenditure sources and irregular expenditure sources.
2. Revenue from tuition and admission fees
* Tuition fees:
According to Decree No. 86/21015/ND-CP dated October 2, 2015 of the Prime Minister stipulating the mechanism for collecting and managing tuition fees for educational institutions in the national education system and policies on tuition exemption, reduction, and support for learning costs from the 2015-2016 school year to the 2020-2021 school year.
* Collecting university entrance exam fees and enrollment fees for training programs (Appendix 01: List of revenue sources)
3. Other career income, other income
* Principle:
Other career revenues are implemented according to the instructions of competent State agencies. In case there are no instructions, the Academy shall prescribe the collection levels based on the reality of each activity and ensure cost compensation.
* Content:
- Collecting fees for retaking courses, improving grades, retaking exams, re-defense, and re-examining: applied to students who must retake or retake courses according to the regulations of the Academy.
- Collect training review fees.
- Collect thesis defense support fees.
- Collecting security fees later than planned (overdue according to regulations).
- Collect tuition fees for students who extend their thesis defense period (overdue thesis defense): apply tuition fees for each student group by month and number of months of extended thesis defense period.
- Collect overdue graduate student fees according to regulations.
- Collect money to support making diplomas, uniforms and organizing diploma ceremonies.
- Collecting health check-up fees for students at the beginning of the course, library card fees...
- Collect civil service exam fees.
- Revenue from affiliated units (if any)
* Collection level:
(According to Appendix 01: List of revenue sources)
4. Other legal sources of income :
* Content :
Revenue from training targets not funded by the state budget, revenue from training contracts, training by location, short-term training courses, revenue from service activities, training linkages, revenue from short-term and long-term financial investment profits and other legal sources of revenue.
* Collection level:
+ Revenue from training cooperation contracts, training by address: Revenue by contract
agreement and project approved.
+ Revenue from short-term training courses: The revenue from short-term certificate training costs is approved by the Director for each training course.
- Application and registration fee: 60,000 VND/application
+ Income from short-term financial investment interest: term deposit contracts signed with commercial banks.
+ Collect rent for vehicle parking space and canteen fees.
+ Collecting rental fees for 29-seat and 45-seat cars (in case the car is not used at full capacity, does not affect the operation of the Academy and at the same time aims to promote capacity and efficiency in using state assets): collected according to the agreed contract.
+ Other revenues: according to the Director's decision
The Academy encourages units and individuals to generate revenue and develop revenue sources for the Academy.
Article 5. Requirements on revenue management
-The State-funded funds are managed according to the Budget Law and regulations.
current state regulations
- Revenues from tuition fees, training costs, fees, charges and other legal sources of revenue are managed uniformly and centrally according to current regulations of the State and regulations of the Academy.
- Revenue from short-term financial investment interest: The amount of money earned from training cooperation activities and other service revenues after fulfilling tax obligations to the State as prescribed, the Academy invests financially in the form of savings deposits at commercial banks (implemented by signing term deposit contracts). The union chairman coordinates with the people's inspectorate to monitor the amount of deposits and interest on financial investments (this amount will be publicly announced at the annual Conference of civil servants and public employees).
- Revenue from the Academy's 29-seat and 45-seat car rentals: Revenue from car rentals after fulfilling tax obligations to the State as prescribed, a portion is deducted to pay driver compensation (the amount depends on each car rental contract and is approved by the director), the remaining portion after deducting gasoline, bridge and ferry costs... will be added to the unit's career development fund.
(Collection rates are specified in Appendix 01)
CHAPTER III
SPECIFIC REGULATIONS ON MANAGEMENT SECTION I: REGULATIONS ON SALARY AND ALLOWANCES
Article 6. Payment of salaries to cadres, civil servants, public employees and workers
1. Paying salaries to officials, civil servants and public employees.
Ensure payment of basic salary according to the salary coefficient prescribed in Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government. Long-term contract workers are based on Decree No. 68/2000/ND-CP dated November 17, 2000 of the Government. Minimum salary according to current regulations of the State.