Joint Circular No. 04/2014/TTLT-BKHĐT-BTC guiding assistance for training and capacity building of human resources for small and medium-sized enterprises

JOINT CIRCULAR

Guidelines for training and capacity building for human resourcesfor small and medium-sized enterprises

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 116/2008/ND-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

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

Pursuant to Decree No. 56/2009/NĐ-CP dated June 30, 2009 of the Government on assistance for the development of small and medium-sized enterprises.

The Minister of Planning and Investment and the Minister of Finance issue this Joint Circular guiding the training and capacity building for human resources for small and medium-sized enterprises:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Joint Circular guides the planning, organization, and management of activities related to training and capacity building for human resources for small and medium-sized enterprises (hereinafter referred to as training assistance); budgeting, managing, using, and settling accounts for state budget funds supporting such training activities.

Article 2. Applicability

1. Business owners and managers of small and medium-sized enterprises (hereinafter referred to as SMEs) as stipulated in Article 3 of Decree No. 56/2009/NĐ-CP dated June 30, 2009 of the Government on assistance for the development of small and medium-sized enterprises; individuals and organizations wishing to establish businesses.

2. Ministries, sectors, People's Committees of provinces and centrally governed cities (hereinafter referred to as ministries, sectors, provincial People's Committees).

3. Social-professional organizations, political-social-professional organizations, business associations, and central industry associations (hereinafter referred to as business associations) established in accordance with the law, having functions of training and assisting the development of SMEs.

4. Universities, colleges, vocational schools, and service organizations with training functions operating in accordance with the law, possessing the capacity and meeting the conditions specified in Clause 1 of Article 7 of this Circular (hereinafter referred to as training service organizations).

5. Staff engaged in assisting the development of SMEs.

Article 3. Training Assistance Activities

1. Surveying and assessing the need for training assistance; surveying and assessing the impact and effectiveness of training assistance activities; organizing inspections, evaluations of implementation status, and conferences, seminars on the implementation of training assistance activities nationwide; Training and enhancing the capacity of staff engaged in assisting the development of SMEs, organizing delegations to survey, learn, and exchange experiences on training assistance both domestically and internationally.

2. Developing, compiling, supplementing, printing textbooks and materials serving training and capacity building for human resources for SMEs.

3. Organizing training and capacity building for human resources for SMEs, including:

a) Organizing training courses for human resources for SMEs (hereinafter referred to as training courses), including startup business training courses, business management training courses, and specialized business management training courses;

b) Popularizing and conducting online and television training for SMEs.

Article 4. Sources of Funding for Training Assistance Activities

Training assistance for SMEs shall be implemented based on the principle of socialization:

1. The State will provide partial funding (central budget, local budget) through ministries, sectors, provincial People's Committees, and business associations.

2. SMEs and individuals participating in training will contribute part of the funding.

3. Organizations and units implementing training assistance for SMEs will mobilize other financial sources (other than state budget funds) from domestic and foreign organizations and individuals, and international organizations in accordance with the law to implement training assistance for SMEs.

Chapter II

ORGANIZING TRAINING COURSES FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Article 5. Scope and Content of Training Courses

1. Scope of Training:

a) Entrepreneurship training for individuals and organizations wishing to establish businesses, including small and medium-sized enterprises (SMEs), accounting for up to 30% of the total number of training courses;

b) Business management training for business owners and management staff of SMEs;

c) In-depth business management training for business owners and management staff of SMEs in certain fields and areas according to the State's priority development directions.

2. Content of Training Courses:

a) Based on the main topics listed in Appendix 1 attached to this Circular, the training unit selects appropriate topics that meet the needs of trainees and local realities to organize training courses;

b) The teaching content must be developed based on the curriculum and training materials for SME human resource development issued by the Ministry of Planning and Investment.

Article 6. Training Management Units, Training Units, and Forms of Organizing Training

1. Training management units are units within Ministries, sectors, provincial People's Committees, and associations entrusted with the task of implementing assistance plans for SME training and state budget support funds.

2. Training units are entities directly responsible for organizing training courses for SMEs, including: training management units (when directly organizing training courses as stipulated in point a, Clause 3, Article 3 of this Law); or service providers (when training management units enter into contracts with service providers as stipulated in point b, Clause 3, Article 3 of this Law).

3. Based on assigned plans, course requirements, and actual capabilities, training management units may choose one of the following two forms:

a) Directly organizing training courses;

b) Selecting service providers based on current regulations and signing training contracts as stipulated in Article 8 of this Circular to implement training courses.

4. Responsibilities of Training Management Units:

a) Responsible for organizing and implementing training courses in accordance with assigned plans and provisions of this Circular. Conduct inspections and evaluations of implementation progress and regularly organize lessons learned to ensure subsequent courses meet quality and effectiveness requirements;

b) Appoint officials to inspect and supervise training courses when entering into contracts with service providers;

c) For training management units under Ministries, sectors, and associations, in addition to responsibilities specified in points a and b, Clause 4, Article 6 of this Law, they also have the responsibility to:

- Take the lead and coordinate with Provincial Departments of Planning and Investment to organize training courses meeting the needs of SMEs in their respective regions;

- Notify Provincial Departments of Planning and Investment in writing about plans to implement training courses for SMEs in their respective regions (program, content, time, specific location of each course) at least three working days before organizing them;

- Regularly submit reports evaluating the implementation of organized training courses and future plans to Provincial Departments of Planning and Investment every six months.

Article 7. Service Providers for Training

1. Selected service providers must meet the following conditions:

a) Possess a function of providing training services clearly stated in the Enterprise Registration Certificate or a decision from an authorized agency regarding the functions and tasks of the service provider;

b) Have physical facilities and equipment meeting the conditions for organizing training courses for SMEs;

c) Have previously conducted entrepreneurship and business management training courses and capacity building programs;

d) Propose suitable training plans that meet the requirements of SME training courses;

đ) Have a regular team of lecturers or associates who meet the following conditions:

- Hold a bachelor's degree or higher;

- Possess professional expertise and experience in teaching and capacity building for enterprise human resources;

e) Teaching materials (including lesson plans, presentation materials, and other related learning guides) must be consistent with the training topics and compiled based on the curriculum and training materials for SME human resource development issued by the Ministry of Planning and Investment. Teaching materials must be reviewed and approved by the training management unit before the course is implemented.

2. Based on signed training contracts with training management units, service providers must directly implement the courses themselves and not subcontract to other service providers.

3. When requested to provide information and documents by competent authorities, service providers must cooperate with training management units to provide the required information and documents and bear responsibility for the accuracy, truthfulness, and completeness of legal documentation as prescribed.

Article 8. Training Contracts

A training contract must include the following main contents:

1. The subject matter of the training; location and time of implementation.

2. Implementation costs, including detailed cost estimates (in accordance with Model Appendix 3.2 and the expenditure items and levels specified in Articles 13 and 14 of this Circular).

3. Responsibilities and authorities of each party.

4. Settlement and finalization of training costs.

5. Handling of contract violations and enforcement clauses.

Article 9. Organization of Training Courses

1. Duration and minimum number of participants for each training course:

a) For initial business startup training courses: the duration of training is three days, with a minimum of thirty participants per course;

b) For business management training courses: the duration of training is five days, with a minimum of thirty participants per course;

c) For advanced business management training courses: depending on the specific advanced training content, the training organization shall determine the appropriate duration of training but ensure a minimum duration of seven days and a minimum of twenty participants per course;

d) Based on the actual situation of each course, the training organization may allocate up to thirty percent of the course duration for guiding participants to study case scenarios and apply practical experience.

2. To participate in a training course, organizations, individuals, and SMEs must complete the Registration Form (in accordance with Model Appendix 2.1 or 2.2 attached to this Circular) and send it to the training organization.

3. Responsibilities of the training organization:

3.1. Before implementing a training course:

a) Develop a program/schedule for organizing each training course (training duration, location, training subjects, lecturers, participant profiles, tuition fees...);

b) Announce the program/schedule for organizing training through mass media, or in writing, or by other recruitment methods to individuals, organizations, and SMEs at least fifteen days before the course starts, including details about partial funding support from the state budget and state support policies for participants in economically and socially disadvantaged areas;

c) Prepare a detailed cost estimate for organizing each training course (in accordance with Model Appendix 3.2 and the expenditure items and levels specified in Articles 13 and 14 of this Circular);

d) The leadership of the training organization is responsible for issuing a decision to organize the training course (including contents such as training duration, location, training subjects, lecturers, list of participants, cost estimate for the program/schedule, course managers, etc.) and directing its implementation according to the approved content and regulations stipulated in this Circular.

3.2. During the implementation of the training course:

a) Provide all necessary learning materials to participants;

b) Organize teaching according to the approved program/schedule, ensuring compliance with the content and duration as prescribed in this Circular;

c) Monitor the participation duration of each participant in the course; conduct examinations and evaluations to issue Certificates to participants in accordance with Article 10 of this Circular;

d) Collect comprehensive feedback from participants regarding the course content, lecturer quality, and organizational work after the course ends (in accordance with Model Appendix 2.3 attached to this Circular); Compile a summary of participant feedback as a basis for evaluation and lessons learned for subsequent course implementations.

3.3. After the completion of the training course:

a) Within twenty days after the end of a training course, the training organization is responsible for preparing an assessment report and a final cost settlement report (in accordance with Model Appendices 4.1 and 4.2 attached to this Circular). If multiple courses are organized, within thirty days after the end of the last course, a consolidated final cost settlement report must be prepared based on individual course reports (in accordance with Model Appendix 4.3 attached to this Circular).

For training organizations that provide training services, these reports and the summary of participant feedback after the course are among the bases for settling the training contract and finalizing costs with the training management organization.

b) The training organization is responsible for archiving all documentation and vouchers for each training course.

Article 10. Evaluation of Training Results and Issuance of Participation Certificates for Trainees

1. The training unit shall select one of the following forms to evaluate the training results of trainees: multiple-choice tests; or a combination of multiple-choice tests with scenario exercises.

2. The training management unit (including cases where contracts are signed with service providers) shall issue Participation Certificates to trainees who meet the following requirements:

a) Attending at least 85% of the training course duration;

b) Achieving a passing grade or higher on the test. The head of the training management unit is responsible for signing the Certificate for trainees participating in the course.

3. The content, form, and format of the Certificate shall be in accordance with Model Appendix 5.1 and Model Appendix 5.2 attached to this Circular.

Article 11. Archiving Records

1. The training unit must retain all relevant files and certificates for each training course, ensuring compliance with current laws regarding the storage and retention period of archival materials.

2. For the training management unit: in addition to storing files when directly organizing training courses as prescribed, the stored files also include:

a) In the case of signing a contract with a service provider:

- Contract, settlement agreement with the service provider, along with the final report on the organization's training course expenses, financial invoices for the provision of training services according to current regulations;

- Payment vouchers for the service provider's training expenses;

- Other related documents and materials.

b) Comprehensive reports on the implementation situation and final reports on the organization's training course expenses under the responsibility of the training management unit.

Chapter III

TRAINING SUPPORT COSTS FOR SMALL AND MEDIUM-SIZED ENTERPRISES

FOR HUMAN RESOURCE DEVELOPMENT

Article 12. State Budget Support Activities and Levels of Support

1. Central Budget:

1.1. Support 100% of costs for the following activities:

a) Development, compilation, supplementation, printing of textbooks and materials for human resource development training for SMEs.

Specific details on expenditures and funding levels shall be implemented in accordance with Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance, which stipulates the content and funding levels for the development of framework programs and the compilation of programs and textbooks for subjects in university, college, and vocational high school education.

b) Surveys to assess training assistance needs; surveys to assess the impact and effectiveness of training assistance activities nationwide.

Specific details on expenditures and funding levels shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, which stipulates the management, use, and settlement of funds for statistical surveys.

c) Organizing inspections, evaluations of implementation situations, and seminars and conferences on the deployment of training assistance activities nationwide; organizing training and capacity building for domestic staff involved in SME development work within ministries, sectors, and provincial people's committees; organizing delegations to study and exchange experiences on training assistance abroad for staff involved in SME development work.

Specific details on expenditures and funding levels shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, which stipulates travel allowances and funding for organizing meetings for state agencies and public institutions; and Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, which stipulates travel allowances for civil servants traveling abroad for short-term assignments funded by the state budget.

d) Organizing dissemination, online and television training for SMEs.

The Ministry of Planning and Investment shall take the lead in developing a plan for implementation. Expenditures and funding levels shall be carried out through contracts with service providers, publicity agencies, and mass media organizations through bidding processes, or through direct orders or tasks assigned based on approved unit prices.

1.2. Partially support the costs of organizing training courses specified in Clause 1 of Article 5, with specific details on expenditures and funding levels as stipulated in Articles 13 and 14 of this Circular.

2. Local budget.

2.1. Support 100% of costs for the following activities:

a) Surveys to assess training assistance needs in the locality.

Specific details on expenditures and funding levels shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, which stipulates the management, use, and settlement of funds for statistical surveys.

b) Organizing inspections, evaluations of implementation situations, and seminars and conferences on the deployment of training assistance activities in the locality.

Specific details on expenditures and funding levels shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, which stipulates travel allowances and funding for organizing meetings for state agencies and public institutions.

2.2. Partially support the costs of organizing training courses specified in Point a and b of Clause 1 of Article 5 for SMEs in the locality, which are part of the local government budget expenditure responsibilities, with specific details on expenditures and funding levels as stipulated in Articles 13 and 14 of this Circular.

Article 13. Contents of Training Course Organization Expenses

1. Expenses for organizing a training course.

a) Direct expenses serving the class:

- Instructor expenses: instructor remuneration; instructor meal allowance; travel and accommodation expenses for instructors;

- Study materials according to the training course program content for trainees (excluding reference materials);

- Rewards for outstanding trainees;

- Rental fees for conference halls, classrooms, and equipment for learning purposes;

- Office supplies;

- Examination paper preparation, supervision, and marking expenses;

- Expenses for opening and closing ceremonies;

- Refreshment expenses during breaks;

- Survey and practical training organization expenses for trainees (if applicable): transportation rental fees for picking up and dropping off trainees;

- Certificate issuance expenses;

- Recruitment expenses: telephone calls, invitation letters, information dissemination on mass media;

- Other direct expenses serving the class (electricity, water, sanitation, parking).

b) Management activity expenses for a training course of the training unit (not exceeding 10% of the total budget for organizing a training course), including:

- Travel expenses for management staff of the training course when the training course must be organized away from the training unit;

- Overtime expenses for management staff of the training course (if any); organizing meetings to implement the training course;

- Other expenses to serve management and operation of the training course (if any);

2. Expenses for management activities serving the management work of the training management units in ministries, sectors, localities, and associations (hereinafter referred to as common management expenses): travel expenses for inspection and evaluation of the implementation of training courses for small and medium-sized enterprises, including cases where management unit staff inspect and supervise training courses when signing contracts with service providers.

Article 14. Budget for Organizing a Training Course and Support Levels

1. For the expenses for organizing a training course as stipulated in Clause 1, Article 13 of this Circular:

1.1. State budget support for part of the expenses:

a) The maximum level of state budget support for a training course shall not exceed 50% of the total expenses for a training course;

b) Reasonable expense levels for each item within a training course shall be implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, regarding the preparation, management, and utilization of state budget funds for training and cadre development, and determined based on the principle:

- For items with specific standards and norms (instructor expenses; refreshments; rewards for trainees; examination paper preparation, supervision, and marking expenses; travel expenses): strictly follow the prescribed regulations;

- For items without specific standards and norms: based on contracts, invoices, and actual reasonable and lawful expenditures according to the law.

1.2. The remaining expenses shall be covered from the following sources:

- Sponsorship and fundraising from businesses, organizations, and individuals both domestically and internationally (if any);

- Tuition fees paid by trainees. Encourage training units to reduce tuition fees for trainees participating in the training course based on detailed calculations of state budget support and maximizing sponsor funding.

1.3. For trainees from areas with particularly difficult socio-economic conditions (hereinafter referred to as trainees from particularly difficult areas):

a) In addition to supporting the expenses for organizing a training course as stipulated in Point 1.1, Clause 1 of this Article, the state budget will also support tuition fees for trainees from particularly difficult areas, with the support level determined as follows:

Trainees from particularly difficult areas pay the difference (if any) between the required tuition fee and the amount supported by the state budget. Based on the budget for organizing the training course, the training unit publicly announces the tuition fee collected from trainees; the state budget support level for tuition fees and the amount still to be paid by trainees from particularly difficult areas.

b) The category of trainees from particularly difficult areas as stipulated in this Circular includes:

- Individuals whose permanent residence is in an area with particularly difficult socio-economic conditions and who are currently living and working in such an area;

- Individuals without a permanent residence in an area with particularly difficult socio-economic conditions but who have been living and working continuously for at least six months in such an area as of the date of registration for the training course.

The list of areas with particularly difficult socio-economic conditions is attached as Appendix II to Decree No. 108/2006/NĐ-CP dated September 22, 2006, issued by the Government, detailing and guiding the implementation of certain provisions of the Investment Law.

c) To be eligible for tuition fee support for participation in a training course, trainees from particularly difficult areas must submit to the training unit:

- A registration form for the training course with all necessary information (according to Model Appendices 2.1 and 2.2 attached to this Circular);

- A copy of their national identity card.

2. For common management expenses as stipulated in Clause 2, Article 13 of this Circular: the state budget will provide maximum support not exceeding 3% of the total actual state budget support for organizing training courses. Specific expenditure levels are regulated in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, concerning travel allowances and meeting organization expenses for state agencies and public institutions.

Article 15. Establishing plans and allocating budgets

1. Establishing plans and budgets for financial resources.

1.1. At the time of drafting the annual socio-economic plan and state budget estimate, the Ministry of Planning and Investment shall issue documents to guide ministries, sectors, provincial People's Committees, and associations on building training assistance plans for SMEs according to the priority fields and regions for annual training based on the State’s development priorities.

1.2. Based on the guidance documents from the Ministry of Planning and Investment, the demand for training assistance, and the content and levels of expenditure stipulated in this Circular, ministries, sectors, provincial People's Committees, and associations shall establish training assistance plans for SMEs and the state budget support estimates (in accordance with Appendix 3.1 and Appendix 3.2 attached to this Circular) and submit them to the Ministry of Planning and Investment before June 30 of the year preceding the planning year for consolidation of the national state budget support estimate for SME training assistance.

For organizing training courses, the plans and state budget support estimates are established based on:

a) The training needs of SMEs under the management and responsibility of ministries, sectors, provincial People's Committees, and associations;

b) Priority fields and regions for training as directed by the Ministry of Planning and Investment;

c) Balancing and integrating with other sources of funding for human resource training for SMEs from other state programs and policies, ensuring no overlap and that the proportion of state budget support from various sources does not exceed the limits set forth in this Circular;

d) The number of initial business training courses not exceeding 30% of the total number of training courses.

1.3. The Ministry of Planning and Investment shall consolidate the training assistance financial plans for SMEs submitted by ministries, sectors, localities, and associations (in accordance with Appendix 7.1 attached to this Circular) and send them to the Ministry of Finance in July of the year preceding the planning year. Based on the state budget's balancing capacity, the Ministry of Finance shall report to the Government to present to the National Assembly for decision regarding the central state budget funds for SME training assistance.

2. Allocating budget estimates.

2.1. For the central budget:

Based on the central budget estimate approved by the competent authority for activities supporting SME training, the Ministry of Planning and Investment shall develop a plan and coordinate with the Ministry of Finance to issue a notice on the SME human resource training assistance plan and state budget support for each ministry, sector, and association.

The basis for the Ministry of Planning and Investment to develop the plan:

a) The contents of points a, b, c, and d of Clause 1.2, Article 1 of this Decree;

b) The total amount of the central budget allocated for SME training assistance activities approved by the competent authority;

c) The results of implementing SME human resource training assistance activities in previous years by each ministry, sector, and association.

2.2. For local budgets:

Based on the local budget estimate allocated for SME training assistance activities within their jurisdiction, the provincial People's Committee shall decide to allocate the SME human resource training assistance plan and state budget support to training management units in accordance with the State Budget Law and current guiding documents.

Article 16. Management, use, and settlement of budget funds for training assistance to SMEs

1. For the implementation plans of training assistance activities for SMEs assigned by ministries, sectors, and provincial People's Committees to training management units:

1.1. Training management units shall withdraw the budget estimate from the State Treasury. The State Treasury shall control expenditures to ensure that the budget funds for training assistance to SMEs are used for their intended purposes, in accordance with current financial expenditure regulations and this Circular.

1.2. In cases where training management units enter into contracts with service providers to organize training courses for SMEs, the supporting documents for provisional advance payments, settlement, and finalization include:

a) Notification from the Ministry of Planning and Investment (for central budget) or decision from the provincial People's Committee (for local budget) allocating the plan for training assistance for SME human resources and budget support funds;

b) Document from the competent authority assigning the task of implementing the plan for training assistance for SME human resources and budget support funds to the training management unit;

c) Training contract signed between the training management unit and the service provider according to Article 8 of this Circular;

d) Settlement record of the training contract between the training management unit and the service provider, accompanied by a consolidated report on the finalization of training course funding and detailed reports on the finalization of funding for each training course provided by the service provider;

đ) Financial invoice from the service provider regarding the provision of training services in accordance with current regulations;

e) Other relevant documents.

2. For associations when allocated budget funds to implement training courses:

2.1. Provisional advance payment of funds:

Based on the notification from the Ministry of Planning and Investment regarding the plan for training assistance for SME human resources and budget support funds, the association shall develop an implementation plan and detailed budget estimate for the execution, prepare a request for provisional advance payment of support funds to be sent to the Ministry of Finance including:

a) Notification from the Ministry of Planning and Investment regarding the plan for training assistance for SME human resources and budget support funds for the association;

b) Letter requesting provisional advance payment along with the training assistance plan, specifying the implementation plan, time frame, progress, and detailed budget estimate for organizing training courses for SMEs in each locality (according to Model Appendix 3.1 and Model Appendix 3.2 attached to this Circular).

Within ten working days from receiving the complete application file as stipulated above, the Ministry of Finance will review and provide provisional advance payment (up to 70% of the budget estimate) for the association to carry out its tasks.

2.2. Finalization of funds:

After completing the organization of training courses and no later than December 20th each year, the association is responsible for submitting the finalization report of the support funds to the Ministry of Finance. The finalization report submitted to the Ministry of Finance includes:

a) Letter from the association reporting the results of implementation and requesting support for post-finalization funds;

b) Consolidated report on the finalization of funds for organized training courses (according to Model Appendix 4.3 attached to this Circular);

c) Decision from the leadership of the association approving the finalization of funds for training courses assigned to the training management unit, accompanied by a detailed report on the finalization of funds for each training course (according to Model Appendix 4.2 attached to this Circular).

Within fifteen working days from receiving the complete finalization report as stipulated above, the Ministry of Finance will review to consider providing additional support for remaining funds or recovering unused funds.

2.3. The allocation of budget support funds to associations to organize training courses for SMEs shall be carried out in accordance with paragraph a, point 7.1, clause 7, Chapter IV of Circular No. 59/2003/TT-BTC dated June 23, 2003, guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, detailing and guiding the implementation of the Law on State Budget.

3. Units using state budget support funds to implement training assistance activities must bear legal responsibility for the use of funds in accordance with regulations; for the accuracy, honesty, and completeness of legal grounds for files and documents; they must be responsible for all income, expenditure, accounting, and finalization in accordance with established procedures; in case of violation or occurrence of errors, they must fully bear responsibility in accordance with the law.

Chapter IV

MANAGEMENT OF TRAINING ASSISTANCE FOR HUMAN RESOURCES

 FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Article 17. Responsibilities of the Provincial People's Committee

1. The Provincial People's Committee shall base on the local budget balance capacity and proactively allocate funds to organize the implementation of the training assistance plan for SMEs within its jurisdiction. Training assistance funds for SMEs shall be included in the annual local budget estimate.

2. The Provincial People's Committee assigns the Department of Planning and Investment:

a) To take the lead and coordinate with relevant departments, agencies, and business organizations at the local level to conduct surveys and assess needs, compile plans, and organize the implementation of human resource training courses for SMEs within its jurisdiction in accordance with this Circular. It shall be responsible for the results of the training assistance plan for SMEs under the local budget expenditure.

b) To take the lead and coordinate with relevant agencies to periodically or urgently inspect and evaluate the implementation situation and organize seminars and conferences on the implementation of training assistance activities for SMEs within its jurisdiction;

c) To prepare reports on the implementation situation and consolidated settlement of local budget funds for training assistance for SMEs within its jurisdiction (in accordance with Appendix 6 attached to this Circular) every six months, and report to the Provincial People's Committee to submit to the Ministry of Planning and Investment for consolidation, not later than one month after the end of each period;

d) To monitor, coordinate, and support management training units under ministries and sectors, and associations and service-providing organizations during the organization and implementation of training courses for SMEs within its jurisdiction.

Article 18. Responsibilities of Ministries, Sectors, and Associations

1. To be responsible for the capability of training management units. To notify the Ministry of Planning and Investment in writing of the list of training management units to be published on the Enterprise Information Portal of the Small and Medium Enterprise Development Agency - Ministry of Planning and Investment.

In case a training management unit fails to fulfill its responsibilities as prescribed in this Circular, the ministry, sector, or association shall consider assigning another unit with sufficient capability to undertake such responsibilities. When there is a change or addition to the list of training management units, the ministry, sector, or association must inform the Ministry of Planning and Investment within a maximum period of 15 days from the date of change or addition.

2. To develop plans for organizing enterprise start-up and business management courses (as stipulated in points a and b, Clause 1, Article 5) and budget estimates for state budget support in accordance with point 1.2, Clause 1, Article 15 of this Circular.

3. To base on the notification from the Ministry of Planning and Investment regarding the training assistance plan for SME human resources and state budget support funds to organize the implementation in accordance with this Circular. Periodically or urgently, it shall proactively (or coordinate with the Ministry of Planning and Investment and the Ministry of Finance) inspect and evaluate the implementation situation and be responsible for the results of the assigned training assistance plan for SMEs.

4. To prepare consolidated reports on the implementation situation and state budget support fund settlement for training assistance (in accordance with Appendix 6 attached to this Circular) every six months, and send them to the Ministry of Planning and Investment not later than one month after the end of each period.

At the end of the fiscal year, the state budget support funds for training assistance for SMEs will be consolidated in the annual budget expenditure settlement report of relevant agencies and units as prescribed.

Article 19. Responsibilities of the Ministry of Planning and Investment and the Ministry of Finance

The Ministry of Planning and Investment and the Ministry of Finance shall perform the responsibilities stipulated in Article 18 and the specific tasks as follows:

1. The Ministry of Planning and Investment:

a) Take the lead in implementing the tasks specified in points 1.1 and 1.3, Clause 1, and point 2.1, Clause 2, Article 15 of this Circular;

b) Take the lead and coordinate with relevant agencies to implement the organization of specialized business management training courses as specified in point c, Clause 1, Article 5 and the training assistance activities as specified in point 1.1, Clause 1, Article 12 of this Circular;

c) Take the lead and coordinate with the Ministry of Finance and relevant agencies to periodically or urgently inspect and evaluate the implementation of training assistance plans for SMEs by assigned units;

d) Summarize the situation of training assistance activities for SMEs nationwide (according to the model attached as Appendix 7.2 of this Circular). Report to the Prime Minister on the implementation status and propose amendments and supplements to regulations on training assistance for SMEs when necessary.

2. Ministry of Finance:

a) Based on the document of the Ministry of Planning and Investment summarizing the demand for budgetary funds for training assistance for SMEs from ministries, sectors, localities, and organizations, and the annual state budget balancing capacity, take the lead in reporting to the Government to submit to the National Assembly for decision regarding the central government's budgetary funds for training assistance for SMEs in accordance with the State Budget Law and current guiding documents;

b) Take the lead in implementing the contents within their functions and duties as stipulated in Clauses 1 and 2, Article 16 of this Circular.

Chapter V

IMPLEMENTATION

Article 20. Effective Date

1. This Circular takes effect from September 26, 2014, and replaces Joint Circular No. 05/2011/TTLT-BKHĐT-BTC dated March 31, 2011, guiding training assistance and human resource development for SMEs.

2. During the implementation process, if there are any difficulties, they should be promptly reflected to the Ministry of Planning and Investment and the Ministry of Finance for research and resolution./.