JOINT CIRCULAR No. 05/2011/TTLT-BKHĐT-BTC GUIDING THE ASSISTANCE IN TRAINING AND DEVELOPMENT OF HUMAN RESOURCES FOR SMALL AND MEDIUM-SIZED ENTERPRISES

JOINT CIRCULAR

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

The Ministry of Planning and Investment and the Ministry of Finance provide guidelines on certain aspects of training and capacity building for human resources for small and medium-sized enterprises as follows:

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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. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating 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 enterprises;

These joint Circulars guide 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 training activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Recipients of training assistance: are the owners and managers of small and medium-sized enterprises as defined in Article 3 of Decree No. 56/2009/NĐ-CP; individuals and organizations with the intention to establish enterprises.

Article 2. Applicability

2. Agencies and units implementing training assistance activities for human resources for small and medium-sized enterprises include:

2.1. Ministries, sectors, provincial People's Committees (hereinafter referred to as ministries, sectors, and provincial-level People's Committees).

2.2. Central organizations established in accordance with the law and related to enterprises: social-professional organizations, political-social-professional organizations, business associations, industry associations (hereinafter referred to as associations).

2.3. Training service organizations: universities, colleges, vocational schools, and other service organizations with training functions operating in accordance with the law and meeting the requirements stipulated in Article 8 of this Circular (hereinafter referred to as training institutions).

1. Conduct surveys and assessments of the need for training assistance; evaluate the impact and effectiveness of training assistance activities for human resources for small and medium-sized enterprises.

Article 3. Training Assistance Activities

2. Develop, compile, supplement, print basic materials serving training and capacity building for small and medium-sized enterprises.

3. Organize training and capacity building courses for small and medium-sized enterprises (hereinafter referred to as training courses).

Training and capacity building activities for human resources for small and medium-sized enterprises shall be implemented based on the principle of socialization:

Article 4. Sources of Funding for Training Assistance Activities

1. The State supports part of the funding (central budget, local budget) through ministries, sectors, provincial-level People's Committees, and associations.

2. Small and medium-sized enterprises and individuals participating in training contribute part of the funding.

3. In addition, based on legal provisions, agencies and units implementing training assistance activities for human resources for small and medium-sized enterprises mobilize other financial sources from domestic and foreign organizations and individuals, and international organizations to implement training assistance for human resources for small and medium-sized enterprises.

Article 5. Scope of Fund Usage

1. State budget funds supporting the implementation of training and capacity building activities for human resources for small and medium-sized enterprises are allocated annually in the budget estimates of ministries, sectors, and localities. For associations, the central budget partially supports funding for training and capacity building courses for small and medium-sized enterprises.

2. State budget funds for training assistance for human resources for small and medium-sized enterprises shall not be used to train other recipients outside those specified in Clause 1 of Article 2 of this Circular.

3. State budget funds for training assistance for human resources for small and medium-sized enterprises shall not be used for other activities outside those specified in Article 3 of this Circular.

3. The budget funds shall not be used to assist the training of human resources for small and medium-sized enterprises for purposes other than those activities specified in Article 3 of this Circular.

Chapter II

ORGANIZING TRAINING COURSES FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Article 6. Scope and Content of Training Programs

1. Scope of Training Assistance: Business Start-up Training and Business Management Training, with a focus on business management training.

a. Business Start-up Training for individuals and organizations wishing to establish businesses, small and medium-sized enterprises (SMEs), accounting for up to 30% of the total number of training programs.

b. Enhanced Business Management Skills Training for SME owners and managers.

2. Content of Training Programs: The teaching content of the training programs is based on the main topics set out in Appendix 1 attached to this Circular. Based on these main topics, the units organizing the training programs select appropriate training topics that meet the needs of the trainees and local realities.

Article 7. Forms of Organizing Training and Capacity Building

Depending on the requirements of the training programs and actual capabilities, the units entrusted by ministries, sectors, provincial People's Committees, and industry associations to organize the training programs may choose one of the following two forms:

1. Directly organizing the training programs.

2. Selecting training institutions in accordance with current regulations to conduct training and capacity building for SMEs.

Units entrusted to organize the training programs must sign training and capacity-building contracts with training institutions in accordance with Article 9 of this Circular, while dispatching staff to monitor and supervise the organization of the training programs. For training institutions directly organizing the training programs, they shall not subcontract or delegate the implementation to other training institutions.

Article 8. Conditions for Training Institutions

Training institutions must meet the following conditions:

1. Decision on establishment or Business Registration Certificate in accordance with the law for enterprises having the function of providing training services.

2. Possess sufficient professional capability and experience in the field of training and capacity building for businesses.

3. Propose training and capacity-building plans suitable for the requirements of the courses.

4. Have a teaching staff or cooperating instructors meeting the following conditions:

a. Graduated from university or higher.

b. Possess professional capability and have experience in teaching about training and capacity building for business human resources.

5. Teaching materials for the course include textbooks, presentation materials, and related materials.

Textbooks and presentation materials are compiled by training institutions based on the topics specified in Appendix 1 attached to this Circular.

Article 9. Training and Capacity-Building Contracts

Training and capacity-building contracts are signed when units entrusted to organize the training programs select training institutions in accordance with Clause 2 of Article 7 of this Circular. The main contents of the contract include:

- Training and capacity-building topics; progress schedule.

- Implementation costs (including detailed budget estimates for the training program costs according to Appendix 3 - Form No. 1 and Articles 14 and 15 of this Circular).

- Responsibilities and rights of each party.

- Settlement of training assistance costs.

- Handling of contract violations and enforcement clauses.

Article 10. Organization of Training and Capacity Building for SMEs

1. Duration and Minimum Number of Trainees for Each Training Program

a. For business start-up training programs: the duration of training is five days, with a minimum of thirty participants per program.

b. For business management training programs: the duration of training is seven days, with a minimum of thirty participants per program.

c. Based on the specific circumstances of each training program, the units organizing the training programs allocate up to 30% of the duration of each program for guiding trainees to study case scenarios and apply practical experience.

2. To participate in a training program, organizations, individuals, and SMEs must complete the Application Form for Participation in Training Programs as specified in Appendix 2 - Forms No. 1 and 2 attached to this Circular and send it to the units entrusted to organize the training programs or the training institutions.

3. Units organizing the training programs must perform the following tasks fully:

a. Prepare detailed budget estimates for organizing each training program as specified in Appendix 3 - Form No. 1 attached to this Circular. The content and level of expenditure are stipulated in Articles 14 and 15 of this Circular.

b. Announce the program, content, form, time, location of the training program, and other necessary information at least fifteen days before organizing the training program through mass media or by sending written notices from the organizing unit to individuals, organizations, and businesses participating in the training program, including clear statements on the target audience being SMEs, the training program being partially funded by the state budget, the tuition fee collection plan for trainees, and the state support funds for trainees in particularly difficult areas.

c. Provide comprehensive learning materials to trainees.

d. Conduct teaching in accordance with the program, ensuring content and duration as prescribed in this Circular.

đ. Monitor the participation duration of trainees in the training program; coordinate with the entrusted unit (in cases where the entrusted unit hires a training institution to implement the program) to conduct inspections and evaluations to issue Certificates to trainees.

e. Collect feedback from trainees regarding the content taught, instructor quality, and organizational work of the training program as specified in Appendix 2 - Form No. 3 attached to this Circular upon completion of the program.

g. Within twenty days after the end of a training program, the unit selected to organize the training program is responsible for preparing a report evaluating the implementation situation and settling the costs as specified in Appendix 4 - Form No. 1 attached to this Circular. If multiple training programs are organized, within thirty days after the end of the last program, a consolidated report on the implementation situation and cost settlement must be prepared based on the individual cost settlement reports of each program as specified in Appendix 4 - Form No. 2 attached to this Circular.

h. For training institutions, the reports specified in point g of Clause 3 of this Article serve as one of the bases for terminating the training and capacity-building contracts; settling costs with the entrusted organizing unit.

Article 11. Evaluation of Learning Results and Issuance of Participation Certificates for Training Courses to Trainees

1. Upon completion of training courses, units responsible for organizing such courses shall issue Participation Certificates to trainees who meet the requirements based on their examination and assessment results.

2. Conditions for Issuing Participation Certificates for Training Courses;

a. Trainees must attend at least 85% of the course duration.

b. The final exam result must be at least average.

3. Training institutions may choose the form of examination, which can be in the form of multiple-choice questions or a combination of multiple-choice questions with problem-solving exercises.

4. The content, form, and format of the Participation Certificate are specified in Appendix 5, Model Nos. 1 and 2 attached hereto.

5. Leaders of units responsible for organizing the courses shall be responsible for signing the Participation Certificates for trainees participating in the courses.

Article 12. Record Keeping

1. Units organizing training courses must retain all relevant files related to the courses, ensuring compliance with current laws regarding the storage of archival materials.

2. For units responsible for organizing the courses: in addition to retaining files as prescribed above, if they enter into contracts with training institutions, the retained files shall include:

a. Contracts and minutes of contract termination with the training institution, along with reports on the settlement of organizational costs for the course and financial invoices for the provision of training services according to current regulations.

b. A list of payment-related documents for the training institution.

c. Other documents related to funding for the course provided by the unit responsible for organizing the course (if applicable).

d. Reports on the implementation situation and the compilation of training costs for small and medium-sized enterprises under the responsibility of the unit responsible for organizing the course.

đ. Teaching materials of the course.

Chapter III

EXPENSES FOR ASSISTING IN TRAINING HUMAN RESOURCES FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Article 13. State Subsidies and Support Levels

1. Central Budget:

a. Subsidize 100% of the costs for developing, compiling, supplementing, printing basic and specialized training materials for small and medium-sized enterprises.

Specific contents and levels of expenditure shall be implemented in accordance with Circular No. 87/2001/TT-BTC dated October 30, 2001, issued by the Ministry of Finance, guiding the content and level of expenditure for framework programs for university, college, and vocational high school majors and the compilation of curricula and textbooks.

b. Subsidize 100% of the costs for surveying and assessing the need for assistance in training within the central budget's expenditure tasks, evaluating the impact and effectiveness of training assistance activities.

Specific contents and levels of expenditure shall be implemented in accordance with Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of expenses for surveys conducted from state budget funds.

c. Subsidize part of the costs for organizing training courses for small and medium-sized enterprises carried out by ministries, sectors, and associations. Specific contents and levels of expenditure shall be stipulated in Articles 14 and 15 of this Circular.

2. Local budget:

a. Subsidize 100% of the costs for surveying and assessing the need for assistance in training human resources for small and medium-sized enterprises within the local budget's expenditure tasks.

Specific contents and levels of expenditure shall be implemented in accordance with Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of expenses for surveys conducted from state budget funds.

b. Subsidize part of the costs for organizing training courses for small and medium-sized enterprises within the local budget's tasks. Specific contents and levels of expenditure shall be stipulated in Articles 14 and 15 of this Circular.

3. In cases where funding is mobilized to implement activities at points a and b of Clause 1 and point a of Clause 2 of this Article, the corresponding portion of state budget support for these activities must be reduced accordingly.

Article 14. Contents of Expenditure for a Training Course

1. Expenditures supported partially by the state budget:

a. Expenditure for lecturers: remuneration, travel expenses, accommodation for lecturers.

b. Expenditure for trainees:

- Purchase or printing costs of textbooks and materials directly serving the class (excluding reference materials);

- Organizing field trips for trainees: rental fees for vehicles and expenses related to organizing field trips for trainees (if applicable).

c. Expenditure for organizing classes:

- Rental fees for conference halls (or classrooms), rental fees for equipment such as projectors, computers, etc.;

- Office supplies and drinking water expenses for the class;

- Expenses for opening and closing ceremonies, examinations, quality assessment of trainees, issuing certificates to trainees, rewarding outstanding trainees;

- Management fees for the class;

- Travel expenses for staff managing the class when the class is organized far from the training institution.

d. Support for food, accommodation, and travel expenses for trainees from areas with particularly difficult socio-economic conditions (list of particularly difficult areas as specified in Appendix B issued together with Decree No. 108/2006/NĐ-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Investment Law).

2. Expenditures paid by enterprises, organizations, and individuals:

a. Tuition fees set by agencies or units organizing the training course. Agencies and units organizing training courses need to calculate specifically the portion of state budget support and maximize sponsor funding to reduce tuition fees for participating trainees. Revenue from sponsorships and tuition fees is used to supplement the portion of the budget that the state does not support for the training course.

b. Travel expenses, food expenses, accommodation expenses, purchase of reference materials, etc. (except as provided in point d, Clause 1, Article 14 of this Circular).

Article 15. Level of State Budget Support for a Training Course

1. For the expenditure contents stipulated in points a, b, and c, Clause 1, Article 14 of this Circular, the state budget supports part of the funds according to the principle:

a. The levels of expenditure to determine the budget for a training course shall not exceed the levels prescribed in Circular No. 51/2008/TT-BTC dated June 16, 2008 of the Ministry of Finance guiding the management and use of training and capacity building funds for state officials and civil servants.

b. The maximum level of state budget support for a training course shall not exceed 50% of the total budget for a training course.

2. For the expenditure content stipulated in point d, Clause 1, Article 14 of this Circular: the state budget supports 100% of the funds, the specific amount of support is based on Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance regarding the regulations on travel expenses and organization of meetings for state agencies and public service units.

Article 16. Planning, Allocation, Management, Use, and Settlement of Funds

1. The planning of funds, allocation of state budget funds to implement training assistance activities as stipulated in Clause 1, Article 18, Clauses 1, 2, and 3, Article 19, and Clauses 1 and 2, Article 20, Chapter IV of this Circular.

2. The management, use, payment, and settlement of state budget funds for training assistance activities are carried out as follows:

a. For units assigned by ministries, sectors, provincial People's Committees to directly implement training assistance activities: implemented according to Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law; Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the management, issuance, and payment of state budget expenditures through the State Treasury.

b. For associations when allocated state budget funds to organize training courses: implemented according to Clause 5, Article 20, Chapter IV of this Circular.

c. For units assigned to sign contracts with training institutions, documents serving as the basis for settlement and finalization:

- Notification documents from the Ministry of Planning and Investment (for central budget support) or provincial People's Committees (for local budget support) regarding the plan for state budget support for training assistance activities;

- Contracts implementing tasks accompanied by detailed budgets approved by competent authorities;

- Minutes of contract termination accompanied by final reports;

- Financial invoices from training institutions providing training services in accordance with current regulations.

d. Units directly using state budget support funds to implement training activities must bear legal responsibility for fund usage, budgeting as prescribed; the accuracy, truthfulness, and completeness of settlement data and any incorrect accounting, settlement entries.

TRAINING ASSISTANCE ACTIVITIES FOR SMALL AND MEDIUM-SIZED ENTERPRISES PERSONNEL MANAGEMENT

Chapter IV

MANAGEMENT OF ASSISTANCE ACTIVITIES FOR TRAINING HUMAN RESOURCES FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Article 17. Regarding the People's Committee of the province 

1. The People's Committee of the province shall base on the ability to balance the local budget and proactively allocate funds to organize the implementation of plans for training human resources for small and medium-sized enterprises within its jurisdiction. The training funds for small and medium-sized enterprises are allocated together in the annual local state budget estimate.

2. The People's Committee of the province shall assign the Department of Planning and Investment to take the lead and coordinate with relevant departments, agencies, and organizations representing businesses at the local level to compile, develop plans, implement, and report on the situation of assistance in training human resources for small and medium-sized enterprises within its jurisdiction.

Article 18. General tasks of Ministries, sectors, People's Committees of provinces, and associations

1. Annually, based on the orientation of the plan and the need for training assistance; according to the content and level of expenditure stipulated in this Circular, they shall prepare plans and estimates of state budget funds for training human resources for small and medium-sized enterprises specified in Appendix 3 - Model No. 2 attached to this Circular, and submit them to the Ministry of Planning and Investment and the Ministry of Finance before June 30 of the year preceding the planning year for consolidation of the national state budget training assistance fund estimate; simultaneously consolidate into the state budget expenditure estimate of the Ministry, sector, or locality in accordance with the State Budget Law, guiding documents of the State Budget Law, and related laws.

The plans and estimates of state budget funds for training human resources for small and medium-sized enterprises of Ministries, sectors, localities, and associations are built on the basis of:

a. The results of activities assisting in training human resources for small and medium-sized enterprises in previous years.

b. The number of entrepreneurship training courses not exceeding 30% of the total number of training courses.

2. Based on the state budget estimate assigned by the competent authority:

a. Ministries, sectors, and People's Committees of provinces shall organize surveys and assess the need for training assistance of small and medium-sized enterprises under their management and within their expenditure responsibilities.

b. Ministries, sectors, People's Committees of provinces, and associations shall implement training courses for small and medium-sized enterprises within their responsibilities as prescribed in Chapter II of this Circular. During the implementation process, relevant agencies and units have the responsibility to encourage and create conditions for training institutions to participate in organizing training courses for small and medium-sized enterprises; be responsible for the quality and effectiveness of training and development courses; regularly organize lessons learned to ensure that subsequent training and development courses meet the requirements of enterprises and achieve high efficiency.

3. Every six months, Ministries, sectors, People's Committees of provinces, and associations shall be responsible for compiling reports on the implementation situation and consolidated settlement of state budget funds for training assistance according to Appendix 6 - Model No. 1 attached to this Circular, and submit them to the Ministry of Planning and Investment, copied to the Ministry of Finance, no later than one month after the end of each period.

At the end of the fiscal year, the settlement of state budget funds for training assistance will be consolidated in the annual state budget expenditure settlement report of relevant agencies and units, accompanied by detailed explanations of the implementation of the plan for training human resources for small and medium-sized enterprises (including management and use of funds).

4. Ministries, sectors, People's Committees of provinces, and associations shall be responsible for integrating activities assisting in training human resources for small and medium-sized enterprises into target programs implemented by their own agencies, aiming to achieve effective goals and avoid overlapping state budget support funds.

Article 19. Tasks of the Ministry of Planning and Investment

In addition to the general tasks stipulated in Article 18, the Ministry of Planning and Investment shall be responsible for performing the following tasks:

1. To take the lead in guiding ministries, sectors, localities, and organizations to build plans for training assistance at the time of drafting the socio-economic plan and the state budget estimate for each year.

2. Based on the plans and budget estimates of ministries, sectors, localities, and organizations submitted to the Ministry of Planning and Investment in accordance with Clause 1 of Article 18 of this Circular, the Ministry of Planning and Investment shall take the lead in reviewing and consolidating them into the national state budget plan and budget estimate for training assistance for small and medium-sized enterprises across the country (as specified in Appendix 3 - Model 3 attached to this Circular) and submit it to the Ministry of Finance in July of the year preceding the planning year.

3. After the National Assembly approves the state budget estimate for central government funding for training assistance for small and medium-sized enterprises, the Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to unify the allocation plan. On this basis, the Ministry of Planning and Investment shall issue a document announcing the central government's budget plan for supporting ministries, sectors, and organizations to implement training assistance activities for small and medium-sized enterprises.

4. To take the lead and coordinate with ministries, sectors, and provincial People's Committees to survey, assess, and consolidate the demand for training assistance for human resources for small and medium-sized enterprises across the country; to evaluate the impact and effectiveness of training assistance activities for small and medium-sized enterprises.

5. To take the lead and coordinate with relevant agencies to develop, compile, supplement, print basic materials and specialized materials on training human resources for small and medium-sized enterprises according to the principle of inheriting existing materials currently used in enterprise training and development work in Vietnam. To post the basic material set and information on training human resources for small and medium-sized enterprises on the Enterprise Portal of the Enterprise Development Agency (Ministry of Planning and Investment) for individuals and enterprises to refer to.

6. To take the lead and coordinate with the Ministry of Finance to conduct regular and spot checks; to evaluate the implementation situation and impact of training assistance activities.

7. To consolidate the implementation situation of training assistance for human resources for small and medium-sized enterprises across the country in accordance with Appendix 6 - Model 2 attached to this Circular. To report to the Prime Minister on the implementation situation and recommend amendments and supplements to relevant regulations concerning the implementation of training assistance for small and medium-sized enterprises when necessary.

Article 20. Tasks of the Ministry of Finance

In addition to the general tasks stipulated in Article 18, the Ministry of Finance shall be responsible for performing the following tasks:

1. Based on the consolidated plans and budget estimates for training assistance for human resources for small and medium-sized enterprises across the country from the Ministry of Planning and Investment and considering the capacity of the state budget, the Ministry of Finance shall report to the Government to submit to the National Assembly for decision on the central government's budget funds for training assistance for human resources for small and medium-sized enterprises in accordance with the provisions of the State Budget Law and related guiding documents.

2. Based on the notification document from the Ministry of Planning and Investment regarding the central government's budget plan for supporting ministries, sectors, and organizations to implement training assistance activities for small and medium-sized enterprises, the Ministry of Finance shall consolidate it into the budget allocation for relevant ministries, sectors, and organizations.

3. To coordinate with the Ministry of Planning and Investment to conduct regular and spot checks; to supervise and evaluate the management and use of training assistance funds for small and medium-sized enterprises.

4. For training assistance activities implemented by ministries, sectors, and provincial People's Committees: The implementing units withdraw the budget estimate at the State Treasury. The State Treasury controls expenditures to ensure that the training assistance funds for small and medium-sized enterprises are used for their intended purpose, in compliance with current financial expenditure regulations and the provisions of this Circular.

5. For training courses for small and medium-sized enterprises organized by associations: The Ministry of Finance shall manage, allocate, and audit the settlement of state budget funds. Specifically:

a. To provide provisional funding based on:

- The notification document from the Ministry of Planning and Investment informing the association about the state budget plan for supporting the organization of training courses for small and medium-sized enterprises;

- The request letter and detailed budget estimate for implementation.

- The progress of the training courses.

b. To audit the final settlement; based on the final settlement report from the association regarding the state budget support for organizing training courses for small and medium-sized enterprises, review and audit to determine the basis for allocating remaining state budget support or recovering unused state budget funds.

c. The allocation of state budget support funds for associations to organize training courses for small and medium-sized enterprises 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, issued by the Ministry of Finance to guide the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the State Budget Law.

Chapter V

IMPLEMENTATION

Article 21. Effective Date

1. This Circular takes effect from May 16, 2011.

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./.