This Circular guides the management of kindergarten revenue and expenditure based on the principle of offsetting differences and specifies the details of revenue and expenditure contents as well as procedures for preparing budgets and final accounts. It applies to agencies and enterprises with kindergartens.
适用范围
Agencies and enterprises with kindergartens
要点
- Agencies and enterprises organizing kindergartens are responsible for managing revenue and expenditure and must supervise according to the established standards.
- The subsidy portion for kindergartens is deducted from the collective welfare fund at a ratio specified relative to actual salary fund expenditures.
- Revenue includes monthly contributions from female officials, workers, and staff members and subsidies offsetting the difference between income and expenses.
- Expenditure includes salaries, social insurance, healthcare, hygiene, rent, minor repairs, administrative costs, and purchasing items for the kindergarten.
- Financial authorities are responsible for reviewing and regulating the kindergarten's revenue and expenditure plans to ensure compliance with the prescribed overall ratio.
🌐 本文件的社会影响
- Positive impact: Helps agencies and enterprises better manage childcare for their officials, workers, and staff members.
- Negative impact: May increase financial burdens on some agencies and enterprises if there is no state support.
❓ 常见问题
Which agency is responsible for managing the revenue and expenditure of kindergartens?
Agencies and enterprises organizing kindergartens are responsible for managing revenue and expenditure and must supervise according to the established standards.
From where does the subsidy for kindergartens come?
The subsidy for kindergartens is deducted from the collective welfare fund (part of the agency or enterprise budget) at a specified ratio relative to actual salary fund expenditures.
What does the revenue content include?
Revenue includes monthly contributions from female officials, workers, and staff members who have children enrolled in kindergartens and subsidies offsetting the difference between income and expenses for kindergartens.
Is there any specific support from the State?
This Circular does not specify any specific support from the State, only stipulating that a portion of the welfare fund should be allocated additionally for kindergartens.
What are the deadlines and procedures for preparing budgets and final accounts?
Annually and quarterly, agencies with kindergartens must prepare budgets and final accounts for revenue and expenditure according to current regulations to apply for differential subsidies. The amount of differential subsidy will be recorded under Item III: Social Fund (Item 1962 of the budget schedule), sub-item "Kindergarten Subsidies".
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 06-TC/TVHC |
Hanoi, March 26, 1962 |
CIRCULAR
Guidelines for the collection and expenditure of kindergartens
MINISTER OF FINANCE
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Respectfully submitted to: |
- Ministries |
Circular No. 18-TT/LB dated October 18, 1961, guiding the implementation of Directive No. 126-TTg of the Prime Minister on improving the childcare system has clearly stipulated the costs of kindergartens. The Ministry of Finance provides specific guidance on the management of the collection and expenditure of kindergartens as follows:
I. PRINCIPLES OF MANAGEMENT OF THE COLLECTION AND EXPENDITURE OF KINDERGARTENS
a) Management of the collection and expenditure of kindergartens shall be conducted on a deficit offset basis.
b) Separate accounting books must be maintained and there must be separate budget estimates and final accounts for the collection and expenditure.
c) The subsidy portion for kindergartens shall be drawn from the collective welfare fund (belonging to the budget of the agency, enterprise...) according to a specified ratio relative to actual spending on salary funds.
d) The management of the collection and expenditure of kindergartens shall be the responsibility of the agencies and enterprises organizing kindergartens; financial authorities shall have the responsibility to supervise expenditures of kindergartens in accordance with established standards. Pending the assignment by the Government of a unified authority to manage all aspects of the collection and expenditure of kindergartens, financial authorities temporarily review and coordinate plans, collections, and expenditures of kindergartens to ensure compliance with the prescribed overall ratio.
II. CONTENTS OF THE COLLECTION AND EXPENDITURE OF KINDERGARTENS
1. Collection - includes the following items:
a) Monthly contributions of female cadres, workers, and civil servants whose children are placed in kindergartens of their respective agencies or enterprises, as stipulated in Circular No. 18-TT/LB dated October 18, 1961. Female cadres, workers, and civil servants whose children are placed in kindergartens of which agency or enterprise shall have their monthly salaries directly deducted and transferred to the kindergarten's revenue.
b) Subsidies to offset the difference between income and expenditure for kindergartens of agencies and enterprises - (the subsidy portion of the agency or enterprise generally shall not exceed the prescribed percentage relative to the actual expenditure on salary funds of the agency or enterprise).
In addition, enterprises with enterprise welfare funds may allocate a portion to additional expenditures for the development of kindergartens as stipulated in Directive No. 126-TTg dated April 1, 1961, of the Prime Minister.
2. Expenditure - includes regular expenses for kindergartens:
a) Salary grades and salary supplements of childcare staff (responsible for kindergartens, nannies, nurses...).
b) Social insurance, health, hygiene, child subsidies, hardship subsidies, collective welfare (food, accommodation, childcare) of kindergarten staff.
c) Rent and minor repairs for kindergartens.
d) Administrative expenses of kindergartens (regular and extraordinary administrative fees).
e) Expenses for purchasing and repairing furniture for kindergartens.
For the expense item related to equipping kindergartens, the Inter-Ministerial Committee of the Ministry of Interior, Labor, Health, Finance, and the General Confederation of Trade Unions is currently studying to re-regulate. Pending this, agencies and enterprises continue to implement according to Circular No. 568-TC/HCP dated September 16, 1955, of the Ministry of Finance.
The following expenses are not included in the regular expenses of kindergartens:
- Construction and initial equipment expenses for new kindergartens funded by the basic construction budget of the agency or enterprise.
- Major repair expenses for kindergartens funded by the major repair budget of the agency or enterprise.
Additionally, according to Directive No. 126-TTg dated April 1, 1961, of the Prime Minister, enterprises may allocate part of their enterprise welfare funds to build more kindergartens.
III. PREPARATION AND REVIEW OF BUDGET ESTIMATES AND FINAL ACCOUNTS
1. Annually, quarterly, agencies with kindergartens must prepare budget estimates and final accounts detailing each item of income and expenditure according to current budgeting and final accounting regulations to request subsidies for offsets. The subsidy amount for kindergartens will be recorded in Item III: social fund (section 1962 budget), sub-item "kindergarten subsidy".
For state-owned enterprises, the subsidy amount for kindergartens, according to Decree No. 43-CP dated September 16, 1960, of the Prime Minister and Circular No. 186-UB/TC dated January 20, 1961, of the State Planning Commission, is settled within non-operating profits and losses.
For inter-agency kindergartens, the difference between income and expenditure of inter-agency kindergartens must be allocated among agencies and enterprises based on the number of children placed in inter-agency kindergartens.
According to the decision of the Council of Ministers at its meeting on January 10 and 11, 1962, the Ministry of Health has the task of coordinating with the Vietnam Women's Union to jointly manage the entire collection and expenditure of kindergartens.
Pending the implementation of this decision, financial authorities at each level temporarily bear the responsibility to review and coordinate plans for the collection and expenditure of kindergartens at that level to ensure that expenditures do not exceed the prescribed percentage relative to actual spending on salary funds at that level. For enterprises under central ministries, management will be reviewed and coordinated by the ministry in charge within the prescribed percentage relative to actual spending on salary funds of that ministry.
IV. COMPARISON OF INCOME AND EXPENDITURE
To monitor and inspect the income and expenditure situation of kindergartens and the use of state-provided subsidies, agencies and enterprises with kindergartens must open necessary books to record fully and clearly, following the guidelines in this Circular and the attached uniform templates.
1. A book for collecting child care fees from female cadres, workers, and civil servants (template No. 1)
2. An expenditure book for kindergartens (template No. 2)
(Templates are not published in the Official Gazette).
Additionally, for kindergartens that have the conditions to organize meals and bathing for children, female cadres, workers, and civil servants with children placed there must contribute money for food, firewood, and soap for washing diapers and bathing children. The contribution level is negotiated and determined by the kindergarten together with female cadres, workers, and civil servants with children placed there, and must maintain separate books for these items.
During implementation, if any difficulties or obstacles arise, they should be reported to the Ministry of Finance for timely research and advice on solutions.
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT (Signed)
Trinh Van Binh |
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