JOINT CIRCULAR No. 07-LB/TT GUIDING THE MANAGEMENT OF RECEIPTS AND EXPENDITURES OF KINDERGARTENS OF STATE ORGANIZATIONS AND ENTERPRISES

JOINT CIRCULAR

Guidelines for the Management of Kindergarten Income and Expenditure of State Agencies and Enterprises

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Pursuant to Resolution No. 140-CP dated July 15, 1971 and Decree No. 145-CP dated July 21, 1971 of the Council of Ministers, the Central Committee for the Protection of Mothers and Children and the Ministry of Finance provide guidelines for the management of kindergarten income and expenditure of state agencies and enterprises as follows:

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

1. As of January 1, 1972, the unified management of all kindergarten operations shall be undertaken by the Central Committee for the Protection of Mothers and Children.

2. Ministries, sectors at the central level, and administrative committees of localities have the responsibility to direct kindergarten operations within their respective sectors or localities, develop and implement plans for kindergarten development and consolidation, prepare budgets for kindergarten income and expenditure, and propose annual subsidies from the state budget for their respective sectors or localities.

The plan and budget for kindergarten income and expenditure are developed from the grassroots level upwards. The plan for kindergarten development and consolidation includes both construction plans and training plans for kindergarten teachers.

The Central Committee for the Protection of Mothers and Children will consolidate the plans for kindergarten development and consolidation submitted by ministries, sectors, and localities, coordinate with the State Planning Commission and the Ministry of Finance to submit these plans and subsidy funds for kindergartens to the Government for approval.

Capital for kindergarten construction and training costs for kindergarten teachers are allocated from either the central or local budget according to the financial management hierarchy. However, the subsidy funds for kindergarten operations will temporarily still be borne by the central budget and managed by the Central Committee for the Protection of Mothers and Children.

3. The Ministry of Finance, based on the distribution plan of the Central Committee for the Protection of Mothers and Children, will transfer:

a) To the Central Committee for the Protection of Mothers and Children the portion of subsidy funds for kindergarten operations belonging to central-level sectors (including central agencies and enterprises located in localities).

b) To the administrative committees of provinces and cities (through provincial and municipal finance departments) the portion of subsidy funds for kindergarten operations in localities, considered as funds from the central budget to subsidize the local budget for this purpose.

Provincial and municipal finance departments have the responsibility to:

- Allocate funds to the provincial and municipal committees for the protection of mothers and children to distribute among sectors according to the requirements of kindergarten development and consolidation in the locality.

- Supervise and inspect the management of kindergarten funds, assist and guide sectors to continuously strengthen the management of kindergarten operations, and ensure compliance with financial management principles and accounting regulations for kindergartens.

4. Annual subsidy funds for kindergarten operations, if not fully utilized, may be retained by the committee for the protection of mothers and children for use in kindergarten development in the following year.

5. State agencies and enterprises managing kindergartens must separately account for kindergarten income and expenditure and maintain kindergarten accounting records according to the accounting regulations issued jointly by the Ministry of Finance and the Central Committee for the Protection of Mothers and Children.

II. MANAGEMENT REGULATIONS FOR KINDERGARTEN INCOME AND EXPENDITURE

1. A kindergarten is a public welfare unit that generates income and incurs expenses, subsidized by the state budget to expand its service scope and improve service quality.

The contents of kindergarten income and expenditure, as well as the service standards for kindergarten staff, follow current regulations primarily set forth in Circular No. 01-TC/TVHC dated January 22, 1963 of the Ministry of Finance and the General Confederation of Labor Vietnam, and Circular No. 46-TT/12 dated July 23, 1964 of the General Confederation of Labor Vietnam.

Specifically, expenditures related to:

- The management structure of kindergarten operations from the central to local levels.

- Training and development of kindergarten teachers and managers, are not borne by the kindergarten fund but are provided for by the budget.

2. Budgeting and Settlement:

a) Each year, state agencies and enterprises must prepare a budget for kindergarten income and expenditure and the subsidy of 5đ per month per child not enrolled in a kindergarten, which they then submit to the main supervisory sector according to the procedures outlined in Part I.

The budget for kindergarten income and expenditure is based on the plan for kindergarten development, service standards, expenditure norms for kindergartens, policies and regulations concerning kindergartens and kindergarten staff, and current national expenditure standards.

The budget for subsidies to female workers and officials with children under 36 months who are not enrolled in kindergartens is based on the number of children in this age group not enrolled in kindergartens and the current subsidy rate (5đ per month per child).

The time for preparing and submitting the budget is in accordance with the regulations on the preparation and implementation of the state budget.

b) Subsidy funds for kindergartens are disbursed quarterly by the finance department into the "kindergarten subsidy fund" account opened by the Central Committee for the Protection of Mothers and Children at the State Bank, to be distributed by the Central Committee for the Protection of Mothers and Children to sectors (into each sector's current account).

c) Monthly, state agencies and enterprises managing kindergartens (or those with female workers and officials with children under 36 months not enrolled in kindergartens) must report the status of kindergarten income and expenditure and the status of the 5đ subsidy to the main supervisory sector.

Reports must accurately reflect actual income and expenditure, the number of children (by age group) enrolled in kindergartens, and the number of children not enrolled in kindergartens receiving the 5đ subsidy in the month.

Quarterly, supervisory sectors must consolidate the status of kindergarten management expenditure of grassroots units, prepare settlement reports, submit them to the Central Committee for the Protection of Mothers and Children for review and consolidation, and send them to the finance department at the same level, and also send them to the Central Committee for the Protection of Mothers and Children.

III. IMPLEMENTATION PROVISIONS

This circular takes effect from January 1, 1972. Upon receipt of this circular, state agencies and enterprises should immediately undertake the following actions:

- Inventory kindergarten assets.

- Register the number of kindergartens, the number of children enrolled in kindergartens, the number of children not enrolled in kindergartens receiving a 5đ subsidy per month, and the number of kindergarten staff up to December 31, 1971.

- Develop plans for kindergarten consolidation and development, and prepare the 1972 budget for kindergarten income and expenditure.

The attached appendix provides guidance on forms:

- Budgets and settlements.

- Registration of the number of kindergartens and children, and the number of kindergarten staff.

- Asset inventory reports for kindergartens.

In the course of implementing this circular, if any difficulties arise, ministries, sectors at the central level, and administrative committees of localities are requested to report them to the Central Committee for the Protection of Mothers and Children and the Ministry of Finance for study and resolution.

All provisions stipulated in Circular No. 01-TC/TVHC dated January 22, 1963, issued by the Ministry of Finance and the Vietnam General Confederation of Labor, that are contrary to this circular are hereby abolished.