Circular No. 07/2018/TT-BTC guiding the management and use of funds to implement the Project "Building a Learning Society for the period 2012-2020"

CIRCULAR

Guidelines for managing and using funds to implement the Project "Building a Learning Society Phase 2012-2020" "Building a Learning Society Phase 2012-2020"

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 89/QD-TTg dated January 9, 2013 of the Prime Minister approving the Project "Building a Learning Society Phase 2012-2020";

b) Agencies, organizations, units, and individuals related to the determination of funding sources, preparation of budget estimates, management, utilization, and settlement of funds for implementing the policies stipulated in Decree No. 178/2024/NĐ-CP.

The Minister of Finance issues this Circular guiding the management and use of funds to implement the Project "Building a Learning Society Phase 2012-2020".

Article 1. Scope of Regulation

Article 1. This Circular guides the management and use of funds to implement the Project "Building a Learning Society Phase 2012-2020" pursuant to Decision No. 89/QD-TTg dated January 9, 2013 of the Prime Minister (hereinafter referred to as the Project).

Article 2. As for the management and use of funds to implement the Project to promote lifelong learning activities among workers in enterprises until 2020 approved by Decision No. 231/QD-TTg dated February 13, 2015 of the Prime Minister, it shall be implemented in accordance with Circular No. 68/2016/TT-BTC dated May 5, 2016 of the Ministry of Finance guiding the management and use of funds to implement the Project to promote lifelong learning activities among workers in enterprises until 2020.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the management and use of funds to implement the Project.

Article 3. Sources of funds for implementation

          1. The State budget guarantees funding for implementing the Project according to the tasks assigned to ministries, central agencies, and localities under the State Budget Law.

2. Other legitimate sources of funding as provided by law.

Article 4. Contents and expenditure levels from the State budget support

Clause 1. Contents of expenditures carried out by central agencies:

Point 1.1. Expenditures on activities to deploy, monitor, evaluate, interim review, and final assessment of the Project implementation and its component projects, including:

a) Expenditures for organizing meetings to introduce, training sessions to deploy the Project; exchange experience seminars; seminars to deploy the Project's contents; central-level interim review and final assessment meetings: The content and expenditure level are implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance stipulating the regulations on travel expenses and conference costs (hereinafter referred to as Circular No. 40/2017/TT-BTC) and Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the procedures for preparing budgets, managing, and using state budget funds for cadre training and capacity building.

b) Expenditures for inspection, supervision, and guidance travel expenses for Project implementation: The content and expenditure level are implemented in accordance with Circular No. 40/2017/TT-BTC.

c) Expenditures for commendation and rewards for collectives and individuals with outstanding achievements in implementing the Project according to the competent authority's decision: The content and expenditure level are implemented in accordance with the laws on commendation and reward from the Project's budget.

Point 1.2. Expenditures for surveys on the situation and learning needs of cadres, civil servants, public officials, rural workers, and students to develop appropriate and effective publicity methods: The content and expenditure level are implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance stipulating the procedures for preparing budgets, managing, using, and settling accounts for funds to conduct statistical surveys and national comprehensive censuses (hereinafter referred to as Circular No. 109/2016/TT-BTC).

Point 1.3. Developing materials for training sessions; communication materials to support the enhancement of capabilities for cadres, teachers, and key members of associations regarding literacy work, management, operation, and organization of community learning center activities, and inspection, evaluation, certification/classification of learning models: The content and expenditure level are applied in accordance with the regulations on program and textbook development for university and college majors stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance stipulating the content and expenditure levels for developing curriculum frameworks and compiling programs and textbooks for university, college, and vocational high school majors.

Point 1.4. Expenditures for publicity activities, including:

a) Popularizing and educating the law to enhance awareness and responsibility at all levels and sectors: The content and expenditure level are implemented in accordance with Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice stipulating the procedures for preparing budgets, managing, using, and settling accounts for state budget funds to ensure popularization, education, and legal access for citizens at the grassroots level.

b) Producing radio and television programs, publishing publications, communication products, and materials serving publicity activities: Heads of agencies and units decide on the content and form of publications and communication products based on the allocated budget and implement through bidding or ordering in accordance with regulations.

c) Organizing advisory, communication, and forum activities on learning models ("Family Learning", "Clan Learning", "Unit Learning", "Community Learning" at village/hamlet/ward or commune/district/township level, "City Learning" and "Citizen Learning"), lifelong learning, and building a learning society: The content and expenditure level are implemented in accordance with Circular No. 40/2017/TT-BTC.

Point 1.5. Expenditures for research and learning experiences from models of building a learning society abroad: The content and expenditure level are implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating the regulations on travel expenses for civil servants going on short-term missions abroad funded by the state budget.

Clause 2. Contents of expenditures carried out by localities:

2.1. Expenditure for the dissemination, education on laws to enhance awareness and responsibility of all levels, sectors, organizations, social forces... about the purpose, significance, role, and benefits of lifelong learning, building a learning society; expenditure for organizing the opening ceremony of the annual Lifelong Learning Week: The content and level of expenditure shall be implemented in accordance with Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 issued jointly by the Ministry of Finance and the Ministry of Justice stipulating the preparation of budget estimates, management, use, and settlement of state budget funds to ensure the work of disseminating and educating laws and ensuring citizens' access to the law at grassroots levels.

2.2. Expenditure for travel expenses, inspection, supervision of the implementation of the Project at localities; expenditure for organizing mid-term and final review meetings at various levels in localities; expenditure for office supplies and other direct costs serving the implementation of the Project: The content and level of expenditure shall be implemented in accordance with Circular No. 40/2017/TT-BTC.

2.3. Expenditure for training, capacity building, and training to improve professional skills for subjects involved in the activities of the Project; expenditure for training and capacity building for lecturers/instructors participating in teaching at Community Learning Centers (including preparatory work, lesson preparation, and reporting); expenditure for training and capacity building to improve management capabilities of Community Learning Centers: The content and level of expenditure shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 issued by the Ministry of Finance stipulating the preparation of budget estimates, management, and use of state budget funds for training and capacity building of civil servants and public officials.

2.4. Expenditure for inspection, evaluation, classification/recognition of learning models ("Family Learning", "Clan Learning", "Unit Learning", "Community Learning" at village/hamlet/ward level or commune/district level", "Learning City", and "Citizen Learning"), including:

a) Expenditure for organizing meetings and conferences to implement plans for evaluating, classifying/recognition of learning models: The content and level of expenditure shall be implemented in accordance with Circular No. 40/2017/TT-BTC.

b) Expenditure for collecting evidence, compiling data, writing evaluation reports: based on the scale and nature of each survey, the head of the unit responsible for inspecting, evaluating, classifying/recognition of "Family Learning", "Clan Learning", "Community Learning", "Unit Learning" shall apply the expenditure level prescribed in Circular No. 109/2016/TT-BTC.

2.5. Expenditure for investigating learning needs; expenditure for electricity (or oil lamps) for evening classes at Community Learning Centers; expenditure for supporting teaching materials, textbooks, and equipment for teaching and learning activities at Community Learning Centers: The Director of the Community Learning Center shall decide on specific expenditure levels within the allocated budget estimate and the financial situation of the unit to arrange for the implementation of tasks.

2.6. Expenditure for illiteracy eradication and universal education:

a) Expenditure for surveys and investigations on the following contents: Number of illiterate and re-illiterate people aged 15-60; universal preschool, primary, and lower secondary education; inspection and recognition of universal education and illiteracy eradication: The content and level of expenditure shall be implemented in accordance with Circular No. 109/2016/TT-BTC.

b) Expenditure for supporting learning materials and study materials for illiteracy eradication and preventing re-illiteracy:

- For learners in literacy classes supported by the state, depending on the actual situation at the locality, the People's Committee of the province shall approve the list of learning materials and the quantity of supported learning materials within the scope of support for learning materials for junior high school students as prescribed in Clause 6, Article 2 of Circular Joint No. 109/2009/TTLT-BTC-BGDĐT dated May 29, 2009 issued by the Ministry of Finance and the Ministry of Education and Training guiding some financial regimes for students in boarding schools for ethnic minorities and preparatory universities for ethnic minorities.

- For evening universal education and literacy classes, the state budget shall support expenditure for lighting at night, purchasing notebooks to track the learning process, and common textbooks. The actual level of support shall be decided by the locality based on the available budget, the scale, and the duration of operation of the literacy classes.

c) Expenditure for propaganda and mobilization of illiterate and re-illiterate people to attend literacy classes. The actual level of support shall be decided by the locality based on the available budget, the scale, and the duration of operation of the literacy classes.

d) Expenditure for universal preschool education for five-year-olds, universal primary education, and universal lower secondary education: Expenditure for supporting infrastructure for kindergartens, primary schools, and lower secondary schools to ensure conditions regarding the scale of schools and classrooms, infrastructure, and equipment reaching national standards level (1). Purchasing shall be carried out in accordance with current regulations on procurement of goods, materials, and equipment and related documents.

đ) Expenditure for remuneration for teachers and non-staff members teaching literacy and anti-re-illiteracy classes, specifically:

- For teachers within staff positions: The level of remuneration shall be calculated based on the number of hours actually taught. In cases where the number of teaching hours exceeds the standard hour quota, it shall be settled according to the provisions of Circular Joint No. 07/2013/TTLT-BGDĐT-BNV-BTC dated March 8, 2013 issued jointly by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of the overtime pay system for teachers in public educational institutions.

- For non-staff members who meet the required criteria and have the ability to teach and voluntarily participate in teaching literacy classes:

+ For cases involving remuneration: The state budget shall provide support for remuneration for these individuals according to agreed contracts. The maximum remuneration level according to the contract shall be equivalent to the salary of a teacher within staff positions with the same level of education, years of service, and teaching the same grade and class according to the salary table issued together with Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the wage system for civil servants, public officials, and armed forces personnel.

+ For volunteers: The state budget shall provide support for living, accommodation, and travel expenses for these individuals according to travel expense regulations. The content and level of expenditure shall be implemented in accordance with Circular No. 40/2017/TT-BTC.

2.7. Allocate travel expenses for activities to learn from effective model-building experiences in the construction of learning societies within the country: The content and expenditure levels shall be implemented in accordance with Circular No. 40/2017/TT-BTC.

2.8. Allocate funds for commendation and awards in accordance with the laws on commendation and awards.

Article 5. Budget preparation, allocation, management, and settlement

The preparation, implementation of the budget, accounting entries, and settlement shall be carried out in accordance with the provisions of the State Budget Law and guiding documents thereof. In addition, this Circular supplements the following:

1. Annually, at the time specified for preparing the state budget, agencies and units assigned tasks to implement the contents of the project must prepare the budget estimate for project funding and consolidate it within the agency's overall budget revenue and expenditure estimate, then submit it to the financial authority at the same level for consolidation and submission to the competent authority for decision-making in accordance with the laws on budget preparation and allocation.

2. Funds supported from the state budget for the project must be used for their intended purposes and in accordance with the regulations of the State and this Circular.

3. Agencies and units allocated state budget funding for implementing the project contents must maintain accounting records to record, account for, and consolidate in the annual budget settlement of the agencies and units in accordance with the laws on accounting, statistics, and budget settlement. Expenditures from the state budget for implementing the project must be accounted for and settled under the corresponding categories, subcategories, and sub-subcategories as stipulated in the current State Budget Classification.

Article 6. Effectiveness

1. This Circular takes effect from April 2, 2018.

2. In cases where the legal documents cited in this Circular are amended, supplemented, or replaced by other documents, they shall be implemented according to the amended, supplemented, or replacing documents.

3. During the implementation process, if there are any difficulties, they should be promptly reported to the Ministry of Finance for study and resolution./.