Decree 54/2016/ND-CP stipulating the autonomy mechanism of public science and technology organizations

DECREE

STIPULATING MECHANISM FOR EXERCISING AUTONOMY OF PUBLIC SCIENCE AND TECHNOLOGY ORGANIZATIONS

Pursuant to the Law on Government Organization dated June 19, 2015;

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

Pursuant to the Law on Management and Utilization of State-owned Assets dated June 03, 2008;

Pursuant to the Law on Public Employees and Officials dated November 15, 2010;

Pursuant to the Law on Science and Technology dated June 18, 2013;

At the request of the Minister of Science and Technology;

The Government promulgates a Decree stipulating mechanism for exercising autonomy of public science and technology organizations.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree deals with the mechanism for exercising the autonomy of public science and technology organizations.

Article 2. Regulated entities

1. This Decree applies to public science and technology organizations established by competent authorities prescribed in Points a, b, c, d, dd, e, g Clause 1 Article 12 of the Law on Science and Technology.

2. Public science and technology organizations that are higher education institutions shall not be governed by this Decree.

3. Public science and technology organizations affiliated to the Ministry of National Defence, the Ministry of Public Security, political organizations, or socio-political organizations shall comply with regulations herein and other relevant regulations.

Article 3. Autonomy of public science and technology organizations

1. The autonomy of public science and technology organizations includes the financial autonomy and the autonomy to perform duties, set up organizational and personnel structure, manage and use assets.

2. Public science and technology organizations are classified according to the levels of their autonomy in covering recurrent expenditures and investment expenditures. To be specific:

a) Public science and technology organizations of which both recurrent and investment expenditures are covered by themselves;

b) Public science and technology organizations of which recurrent expenditures are covered by themselves;

c) Public science and technology organizations of which part of recurrent expenditures is covered by themselves;

d) Public science and technology organizations of which recurrent expenditures are funded by the state budget.

Entire investment expenditures of the public science and technology organizations mentioned in Points b, c, d of this Clause shall be funded by the state budget.

Article 4. Duties of public science and technology organizations funded by the state budget

1. Science and technology duties:

Science and technology duties funded by the state budget shall be selected and assigned to public science and technology organizations by competent authorities in accordance with applicable regulations.

2. Functional recurrent duties:

a) Functional recurrent duties of public science and technology organizations are duties which are other than the science and technology duties prescribed in Clause 1 of this Article, and fall within functions and duties mentioned in establishment decisions, charters or regulations on organization and operation of public science and technology organizations;

b) Functional recurrent duties are ordered or assigned by competent authorities to public science and technology organizations, and performed by adopting piecework method which provides funding for covering costs until end products are finished;

c) Power to approve lists of functional recurrent duties, explanations, cost estimates and statements of funding for performing functional recurrent duties:

Heads of level-1 budget estimating units shall have the power to approve lists of functional recurrent duties, explanations, cost estimates and statements of funding for performing functional recurrent duties of public science and technology organizations under their management.

Heads of level-1 budget estimating units may authorize heads of level-2 budget estimating units to approve lists of functional recurrent duties, explanations, cost estimates and statements of funding for performing functional recurrent duties of public science and technology organizations under the management of level-2 budget estimating units.

d) Developing, performing, evaluating and accepting results of functional recurrent duties:

Annually, based on delegated functions and assigned duties, public science and technology organizations shall make lists of functional recurrent duties and estimates of funding for performing such duties, and submit them to competent authorities for considering and giving approval, and concluding contracts for performance of such duties.

Upon the fulfillment of duties, public science and technology organizations shall prepare and submit reports on outcomes of performed duties to competent authorities to evaluate and accept outcomes of performed duties which shall be used as the basis for deciding whether to assign duties in the following year or not.

dd) Funding for performance of functional recurrent duties:

Funding for performance of functional recurrent duties is used to cover the following expenses: Salaries, wages and salary-based contributions of persons who directly and indirectly perform duties; direct and indirect expenses incurred during the performance of duties; operating expenses of apparatuses public science and technology organizations for performing duties.

Limits on expenditures specified in the estimate of funding for performing functional recurrent duties shall conform to applicable regulations.

3. Public administrative services funded by the state budget:

Public science and technology organizations shall provide public administrative services funded by the state budget according to the list of public administrative services adopted by the Prime Minister.

The road map for pricing public administrative services funded by the state budget in the science and technology area shall be conducted in accordance with regulations laid down in the Government’s Decree No. 16/2015/ND-CP dated February 14, 2015.

4. Other duties decided and assigned y competent authorities.

Article 5. Incentive policies for public science and technology organizations

1. Public science and technology organizations shall be eligible for tax incentives in accordance with applicable regulations.

If public science and technology organizations are eligible to adopt the financial mechanism which also applies to enterprises, their investment projects in high technology, scientific research and technological development shall be given CIT incentives and tax exemption or reduction which are also given to new enterprises. To be specific:

a) They shall apply 10% CIT for 15 years;

b) They shall be given tax exemption for a period of not exceeding 4 years and 50% tax reduction for the next period of not exceeding 9 years;

The preferential tax rates prescribed in this Article shall be applied from the first year in which the public science and technology organization generates taxable income after the effective date of this Decree.

2. Public science and technology organizations shall be eligible for credit incentives. To be specific:

a) They shall be allowed to obtain concessional investment loans from Vietnam Development Bank (VDB);

b) They shall be allowed to obtain loans from the National Foundation for Science and Technology Development (NAFOSTED), the National Technology Innovation Fund (NATIF), funds for science and technology development of ministries, regulatory authorities and local governments, and other funds for carrying out science and technology activities in accordance with applicable regulations;

c) Public science and technology organizations engaging in production and business or providing services shall be allowed to obtain loans from credit institutions and raising funds from officials or public employees working in these public science and technology organizations so as to invest in expansion and improvement of quality of their production, business and service activities that fall within their functions and duties.

3. Public science and technology organizations shall be also eligible to benefit other incentive policies in accordance with applicable regulations.

Article 6. Financial transactions of public science and technology organizations

1. Public science and technology organizations shall be allowed to open deposit accounts at commercial banks or the State Treasury to reflect operating revenues or expenses generated or incurred from production and business activities, and public administrative services not funded by the state budget. Deposit interests shall become the revenue source of the public science and technology organization and shall be added to the fund for development of administrative operations or to other funds in accordance with laws, but shall not be allowed to be added to the fund for supplementation of income.

2. Public science and technology organizations shall be allowed to open accounts at the State Treasury to reflect finances derived from the state budget, revenues generated from rendering public administrative services funded by the state budget, and revenues generated from collection of charges in accordance with the law on fees and charges.

3. Public science and technology organizations mentioned in Points a, b, c Clause 2 of Article 3 hereof shall be granted business registration certificates and be allowed to use seals of public service providers to serve their business and production activities.

Article 7. Financial obligations and regulations on internal expenses of public science and technology organizations

1. Public science and technology organizations that engage in production and business or render services shall be required to apply for registration for production, business and/or service rendering operations, carry out declarations or statements, and pay taxes and other payables to the state budget (if any) in accordance with applicable regulations.

2. Public science and technology organizations shall be charged with establishing and introducing the regulations on internal expenses in accordance with regulations adopted by the Ministry of Science and Technology.

Chapter II

AUTONOMY OF PUBLIC SCIENCE AND TECHNOLOGY ORGANIZATIONS

Article 8. Financial autonomy of public science and technology organizations that cover their own recurrent and investment expenses, and of the ones that cover their own recurrent expenses

1. Financial sources:

a) Revenues earned from science and technology activities, production, business, joint venture and cooperation, and other legitimate revenue sources;

b) Revenues earned by collecting charges according to the law on fees and charges, and retained for covering recurrent expenditures and procurement and major repair of equipment and assets supporting the charge collection;

c) Financial resources derived from the state budget to be allocated by competent authorities to perform science and technology duties, functional recurrent duties and render public administrative services;

d) Financial resources derived from the state budget to be allocated by competent authorities to perform non-recurrent duties, including: Budget for national target programs, other programs, projects and schemes; collateral funds for execution of projects; investment and development funding; budget for procurement of equipment used for administrative operations of projects approved by competent authorities; financing for performance of unscheduled tasks assigned by competent authorities;

dd) Capital sources derived from loans, aids and grants in accordance with laws.

2. Use of financial sources:

a) With regard to public science and technology organizations prescribed in Point a Clause 2 Article 3 hereof:

- Based on the demand for investment and capability of balancing financial sources, the public science and technology organization shall act on its own initiative in establishing the list of investment projects, and report to competent authorities for approval. On the basis of the list of approved investment projects, the public science and technology organization shall decide which projects will be financed, including issues related to the construction scale, method, total investment fund, capital source and execution staging in accordance with applicable regulations on investment. Based on the demand for development of each public science and technology organization, the Government shall consider allocating funds to investment projects in progress;

- Public science and technology organizations shall be allowed to obtain the Government’s concessional credit loans or interest support for investment projects financed by loans granted by credit institutions in accordance with applicable regulations.

b) Public science and technology organizations prescribed in Points a, b Clause 2 Article 3 hereof shall be entitled to use their own initiative in taking advantage of financial sources which the autonomy to use is delegated as stipulated in Points a, b, c Clause 1 of this Article for the purpose of recurrent expenses. Several expenses shall be specified as follows: 

- Salary expenses: The public science and technology organization shall pay salary to officials, public employees and workers based on the salary scale, rank and job positions and allowances in accordance with the Governmental regulations that apply to public science and technology organizations. Whenever the Government makes any change to the statutory pay rate, the public science and technology organization shall use its own revenues for covering the increased amount of salary;

- Operating and managerial expenses:

As for expenses of which spending limits are stipulated by competent authorities: Based on the financial capability, the public science and technology organization shall be given the autonomy to decide the higher or lower amount of expenses compared with limits promulgated by competent authorities and stipulated by its regulations on internal expenses;

As for expenses of which spending limits are not yet stipulated by competent authorities: Based on the actual condition, the public science and technology organization shall determine the expense level relevant to its regulations on internal expenses and take full responsibilities for its own decision;

- Depreciation of fixed assets: Depreciation of assets established from the state budget’s funding or derived from the state budget shall be recorded into the fund for development of administrative operations.

c) Public science and technology organizations shall use financial resources prescribed in Points b, d, dd Clause 1 of this Article to cover their non-recurrent duties in accordance with applicable regulations.

d) Public science and technology organizations prescribed in Point a Clause 2 Article 3 hereof are obliged to comply with the Government’s regulations or their regulations on internal expenses regarding spending limits, standards and permitted amount of cars to be used; standards and permitted amount of working accommodations; standards and permitted amount of working phones used at private houses and mobile phones; regulations on overseas business trips; regulations on foreign visitor reception and international conferences organized in Vietnam.

d) Public science and technology organizations prescribed in Point b Clause 2 Article 3 hereof are obliged to comply with the Government’s regulations on spending limits, standards and permitted amount of cars to be used; standards and permitted amount of working accommodations; standards and permitted amount of working phones used at private houses and mobile phones; regulations on overseas business trips; regulations on foreign visitor reception and international conferences organized in Vietnam.

3. Distribution of income:

a) Annually, after posting all expenses into accounting records, paying taxes and other payables to the state budget, the positive difference between revenues and recurrent expenses (if any) shall be used in sequence as follows:

- Set aside 25% used for establishing the fund for development of administrative operations;

- Set aside the fund for supplementation of income: 

The amount set aside to establish the fund for supplementation of income of the public science and technology organizations prescribed in Point a Clause 2 Article 3 hereof shall not be restricted;

Public science and technology organizations prescribed in Point b Clause 2 Article 3 hereof shall establish the fund for supplementation of income of which the maximum amount shall be restricted to thrice less than the amount used for the fund for salary or wages by salary scale, rank or job positions and other salary-based allowances stipulated by the Government;

- Set aside the reward fund and the welfare fund of which the maximum amount does not exceed 3-month salary or wage within a year;

- Set aside other funds in accordance with applicable regulations;

The establishment of the fund for supplementation of income, the reward fund and the welfare fund, and other funds and amounts set aside to establish such funds shall be decided by heads of public science and technology organizations in accordance with their regulations on internal expenses and should be widely disclosed within such organizations;

The remaining positive difference between revenues and expenses (if any) after all funds have been set aside in accordance with regulations shall be added to the fund for development of administrative operations.

b) Use of funds:

- The fund for development of administrative operations serves the following purposes: Investing in development of facilities, innovating technology, purchasing working equipment and instruments; improving capability of administrative operations; spending on application of technological and scientific advances; organizing professional training for officials, public employees and workers; and putting investments in joint venture or partnership with domestic and foreign organizations or individuals (applicable to the public science and technology organization of which funds conform to regulations) so as to perform production and business operations relevant to the assigned functions, duties and other expenses (if any);

- The fund for supplementation of income serves the purposes of supplementing incomes of officials, public employees and workers within a year and providing provisions for expenditures on supplementation of incomes of officials, public employees and workers in the consecutive year in case incomes are reduced;

Spending on supplementation of incomes of officials, public employees and workers working for the public science and technology organization shall stick to the principle that quantity, quality and efficiency in task performance must be taken into consideration in accordance with its regulations on internal expenses. The maximum increased income coefficient applied to those who hold managerial posts in the public science and technology organization shall be twice less than the increased coefficient of realized average income paid to officials, public employees and workers working for such organization.

- The reward fund serves the purposes of offering periodic or unplanned rewards to collectives or individuals inside and outside of the public science and technology organization (exclusive of the reward policy in accordance with the Law on competition and reward) based on the efficiency in task performance and achievements in making contribution to operations of the public science and technology organization. The level of reward shall be decided by the head of the public science and technology organization in accordance with its regulations on internal expenses;

- The welfare fund serves the purposes of developing and repairing welfare facilities; spending on operations intended for welfare of officials, public employees and workers in the public science and technology organization; providing subsidies for officials, public employees or workers faced with unexpected difficulty, even including those who have retired, or those faced with work incapacity; further spending on severance pays to officials, public employees and workers in the course of downsizing as stipulated in its regulations on internal expenses.

4. Application for loan capital and capital mobilization for investment in facilities:

Public science and technology organizations prescribed in Point a Clause 2 Article 3 hereof shall be permitted to take out loans and raise funds for investing in and developing facilities; use assets established from borrowed funds to mortgage as regulated. Application for loans, management and use of borrowed funds shall be performed in accordance with applicable regulations.

5. Requirements, contents and procedures for adopting the financial mechanism which also applies to enterprises:

Public science and technology organizations prescribed in Point a Clause 2 Article 3 hereof shall be allowed to adopt the financial mechanism which also applies to state-owned enterprises in accordance with regulations laid down in Article 21 of the Government's Decree No. 16/2015/ND-CP dated February 14, 2015.

Article 9. Financial autonomy of public science and technology organizations that cover a part of their own recurrent expenses, and science and technology organizations of which recurrent expenses are covered by the Government

1. Financial sources:

a) Financial resources derived from the state budget to perform science and technology duties, functional recurrent duties and render public administrative services;

b) Financial resources derived from the state budget to perform non-recurrent duties, including: Budget for national target programs, other programs, projects and schemes; collateral funds for execution of projects; investment and development funding; budget for procurement of equipment used for administrative operations of projects approved by competent authorities; financing for performance of unscheduled tasks assigned by competent authorities;

c) Revenues earned by collecting charges according to the law on fees and charges, and retained for covering recurrent expenditures and procurement and major repair of equipment and assets supporting the charge collection;

d) Capital sources derived from loans, aids and grants in accordance with laws;

dd) Revenues earned from the performance of science and technology activities, production, business, joint venture and cooperation, and other legitimate revenues as regulated by applicable laws.

2. Use of financial sources:

a) Public science and technology organizations shall be entitled to use their own initiative in taking advantage of financial sources which the autonomy to use is delegated as stipulated in Points a, c, dd Clause 1 of this Article for the purpose of covering recurrent expenses. Several expenses shall be specified as follows: 

- Salary expenses: The public science and technology organization shall pay salary to officials, public employees and workers based on the salary scale, rank and job positions and allowances in accordance with the Government’s regulations. Whenever the Government makes any change to the statutory pay rate, the public science and technology organization shall use its own finances for covering the increased amount of salary, including use of the supplementary amount distributed by the state budget;

- Operating and managerial expenses: Based on assigned tasks and financial capability, the public science and technology organization shall exercise its autonomy to decide the level of recurrent operating and managerial expenses but the amount of these expenses shall be restricted to less than the limit on these expenses adopted by competent authorities.

b) Public science and technology organizations shall use financial resources prescribed in Points b, c, d Clause 1 of this Article to cover their non-recurrent duties in accordance with applicable regulations;

c) Public science and technology organizations are obliged to comply with the Government’s regulations on spending limits, standards and permitted amount of cars to be used; standards and permitted amount of working accommodations; standards and permitted amount of working phones used at private houses and mobile phones; regulations on overseas business trips; regulations on foreign visitor reception and international conferences organized in Vietnam.

3. Distribution of income:

a) Establishment of funds:

Annually, after posting all expenses into accounting records, paying taxes and other payables to the state budget (if any) as regulated, the positive difference between revenues and recurrent expenses (if any) shall be used in sequence as follows:

- Set aside at least 20%, 15% or 10% used for establishing the fund for development of administrative operations with respect to public science and technology organizations which are prescribed in Point c Clause 2 Article 3 hereof and cover more than 70%, from 30% to less than 70%, or less than 30% of their own recurrent expenses respectively; set aside at least 5% used for establishing the fund for development of administrative operations with respect to public science and technology organizations prescribed in Point d Clause 2 Article 3 hereof;

- Set aside the fund for supplementation of income which is restricted to 2.5 times, twice, or 1.5 times less than the amount used for the fund for salary or wages by salary scale, rank or job positions and other salary allowances stipulated by the Government with respect to public science and technology organizations which are prescribed in Point c Clause 2 Article 3 hereof and cover more than 70%, from 30% to less than 70%, or less than 30% of their own recurrent expenses respectively; set aside the fund for supplementation of income which is restricted to once less than the amount used for the fund for salary or wages by salary scale, rank or job positions and other salary allowances stipulated by the Government with respect to public science and technology organizations prescribed in Point d Clause 2 Article 3 hereof;

- Set aside the reward fund and the welfare fund of which the maximum amount does not exceed 2.5-month, 2-month, or 1.5-month salary or wage within a year with respect to public science and technology organizations which are prescribed in Point c Clause 2 Article 3 hereof and cover more than 70%, from 30% to less than 70%, or less than 30% of their own recurrent expenses respectively; set aside the reward fund and the welfare fund of which the maximum amount does not exceed 1- month salary or wage within a year with respect to public science and technology organizations prescribed in Point d Clause 2 Article 3 hereof;

- Set aside other funds in accordance with applicable regulations;

The establishment of the fund for supplementation of income, the reward fund and the welfare fund, and other funds and amounts set aside to establish such funds shall be decided by heads of public science and technology organizations in accordance with their regulations on internal expenses and should be widely disclosed within such organizations;

The remaining positive difference between revenues and expenses (if any) after all funds have been established in accordance with regulations shall be added to the fund for development of administrative operations.

b) Use of funds:

Public science and technology organizations shall be entitled to use the fund for development of administrative operations, the fund for supplementation of income, the reward fund and the welfare fund in accordance with regulations laid down in Point b Clause 3 Article 8 hereof.

Article 10. Autonomy to perform duties

1. Autonomy to develop plans:

a) With regard to science and technology duties, and public administrative services not funded by the state budget: Public science and technology organizations shall establish their own plan to perform duties, and report to superior regulatory authorities to monitor and inspect implementation;

b) With regard to science and technology duties, functional recurrent duties, public administrative services, and other duties funded by the state budget: Public science and technology organizations shall establish the plan to perform tasks and report it to superior regulatory authorities to obtain their approval and decision on the method for sending this plan to these science and technology organizations for implementation.

2. Autonomy to organize duty performance:

Public science and technology organizations shall exercise their autonomy to:

a) Decide on the method for performing science and technology duties, functional recurrent duties, public administrative services, and other duties according to the plan developed by these science and technology organizations, and the plan assigned by superior regulatory authorities, and ensure the quality and progress of duty performance;

b) Participate in the selection of entities performing science and technology duties funded by the state budget; participate in the bidding for supply of public administrative services relevant to the expertise of the public science and technology organization designated by competent authorities;

c) Perform production and business activities, and render services; form a joint venture or cooperation with organizations and individuals to perform science and technology duties, production and business activities, and supply services in accordance with applicable laws;

d) Export or import products, goods and/or technologies directly so as to serve the performance of science and technology duties, and supply of public administrative services;

dd) Participate in the bidding for performance of production contracts and/or contracts for supply of products, goods and services in accordance with applicable laws.

Article 11. Autonomy to build organizational structure

1. Public science and technology organizations shall be allowed to develop the plan to restructure their component units for submission to competent authorities for consideration and decision.

2. Public science and technology organizations prescribed in Point a or Point b Clause 2 Article 3 hereof shall be allowed to decide the establishment, restructuring and dissolution of their affiliates other than their component units decided by competent authorities when they conform to criteria and conditions in accordance with applicable laws.

3. Public science and technology organizations prescribed in Point a Clause 2 Article 3 hereof are required to establish management boards in accordance with regulations laid down in Article 8 of the Government's Decree No. 16/2015/ND-CP dated February 14, 2015, and guidelines provided by the Ministry of Home Affairs.

Article 12. Autonomy to build personnel structure

1. Public science and technology organizations prescribed in Point a or Point b Clause 2 Article 3 hereof shall decide job positions and build the personnel structure by professional titles, and determine the number of employees relevant to assigned functions and duties and on the basis of ensuring employment and stable income of employees working in these organizations.

2. Public science and technology organizations prescribed in Point c or Point d Clause 2 Article 3 hereof shall determine job positions and build the personnel structure by professional titles for submission to competent authorities for approval; submit the proposal for the number of employees on the basis of the average manning requirements specified in 05 years ago and equal to not more than the number of employees specified in current manning requirements to competent authorities for decisions (in respect of public science and technology organizations which are newly established and operate within less than 05 years, the number of employees shall conform to the average manning requirements for the whole operating process).

In case a public science and technology organization has not yet categorized job positions and built the personnel structure by professional titles, the number of employees shall be determined on the basis of the average manning requirements specified in previous years under the instructions of the Ministry of Home Affairs.

3. Public science and technology organizations shall recruit, manage, use, appoint, discharge, award professional title grades, implement relevant policies for officials and public employees, and sign employment contracts in accordance with applicable laws.

4. Public science and technology organizations shall submit the proposal to competent authorities for appointment or employment of Vietnamese scientists living in foreign countries, and foreign experts to take charge of leading positions of these organizations in accordance with applicable laws.

5. Public science and technology organizations shall be allowed to decide the invitation of foreign experts and/or scientists to Vietnam to perform science and technology activities, and appoint their officials or employees to go on overseas business trips under the delegated authority.

Article 13. Autonomy to manage and use assets

1. Valuation of state-owned assets to be allocated to public science and technology organizations for management according to the mechanism for allocation of funds to enterprises:

a) Public science and technology organizations prescribed in Point a, b, or c Clause 2 Article 3 hereof shall have assets valuated by competent authorities and allocated to these organizations for management according to the mechanism for allocation of funds to enterprises;

The public science and technology organization shall manage and use revenues earned from its production, business, service provision, joint venture, association and/or leasing of state-owned assets as follows:

- All revenues from production, business, service provision, joint venture and/or association of the public science and technology organization must be recorded in accordance with applicable regulations on accounting and statistics, and managed and used according to the corporate-like financial mechanism;

- Revenues from the lease of state-owned assets of the public science and technology organization must be separately recorded and used for developing its administrative operations after deducting reasonable expenses and paying taxes and other financial payables to the Government.

b) Public science and technology organizations prescribed in Point d Clause 2 Article 3 hereof shall not be allowed to use state-owned assets for leasing or serving other business purposes.

2. Public science and technology organizations shall be allowed to select forms of land allocation or leasing in accordance with applicable laws on land.

Article 14. Transformation of public science and technology organizations into joint-stock companies

1. A public science and technology organization shall be allowed to be transformed into a joint-stock company upon its satisfaction of the following requirements:

a) It is capable of covering all recurrent expenditures in the year nearest to the date of transformation or after completing the transformation;

b) Its name is on the list of entities to be transformed into joint-stock companies decided by the Prime Minister.

2. Transformation of public science and technology organizations into joint-stock companies shall follow the same procedures as the transformation of public administrative units into joint-stock companies.

Chapter III

IMPLEMENTION

Article 15. Delegating autonomy of public science and technology organizations

1. Public science and technology organizations shall develop the plan to exercise their autonomy which is relevant to their actual conditions, and submit it to superior regulatory authorities for approval.

Delegation of the autonomy to public science and technology organizations prescribed in this Decree shall be kept unchanged within a permitted duration of 3 years. In case revenue sources or tasks of a public science and technology organization have been changed and this change is likely to cause any change to its capacity of covering recurrent and investment expenditures, it shall request the relevant regulatory authority to adjust the autonomy plan of this organization by the deadline.

2. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities, and Director of Vietnam National University shall appraise and give approval for autonomy plans developed by public science and technology organizations under their management.

Other regulatory agencies and organizations shall appraise and give approval for autonomy plans development by public science and technology organizations under their management in accordance with regulations herein.

3. Regulatory authorities prescribed in Clause 2 of this Article are required to complete procedures for approval for autonomy plans development by public science and technology organizations under their management by July 01, 2017.

Article 16. Responsibilities of Ministry of Science and Technology

1. Instruct public science and technology organizations in determining the degree of autonomy and developing their autonomy plans in accordance with applicable laws.

2. Instruct, inspect and submit annual consolidated report on the implementation of the mechanism for exercising autonomy of public science and technology organizations nationwide to the Prime Minister.

3. Play the leading role in implementing the Program for assistance to science and technology enterprises and public science and technology organizations in implementing the mechanism for exercising autonomy.

Article 17. Responsibilities of Ministries, ministerial-level agencies, Governmental agencies, People's Committees of provinces and central-affiliated cities

1. The Ministry of Finance and the Ministry of Home Affairs shall: Instruct public science and technology organizations in implementing the mechanism for exercising the autonomy specified herein within their competence.

2. Ministries, ministerial-level agencies, Governmental agencies, People's Committees of provinces and central-affiliated cities, and relevant agencies shall instruct public science and technology organizations under their management in developing their own autonomy plans for approval; submit annual reports on implementation to the Ministry of Science and Technology for making and submitting a consolidated report thereof to the Prime Minister.

Article 18. Responsibilities of Heads of public science and technology organizations

1. Bear responsibility to direct superior regulatory authorities and take legal liability for decisions on exercising autonomy of their public science and technology organizations in accordance with regulations herein.

2. Formulate and implement regulations on internal expenses, asset use, grassroots-level democracy, financial disclosure and internal audit in accordance with applicable regulations.

3. Manage, preserve and develop capital and assets allocated by the State; implement regulations on accounting, statistics and information, operational reporting and audit in accordance with applicable regulations.

4. Implement regulations on operational disclosure and accountability of their public science and technology organizations in accordance with applicable regulations.

Article 19. Effect

1. This Decree comes into force as from August 01, 2016.

The Government's Decree No. 115/2005/ND-CP dated September 05, 2005, and Article 1 of the Government’s Decree No. 96/2010/ND-CP dated September 20, 2010 shall be null and void from the date of entry into force of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of the Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities, and relevant agencies shall implement this Decree./.

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