Joint Circular No. 07/TT-LB guiding the budget expenditure for education in 1990.

This Circular guides the level of budget expenditure for education in 1990 for each educational level and specific educational goals, with total expenditures allocated for combating illiteracy, strengthening mountainous area education, and preventing school deterioration.

Document No.07 TT/LB
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byHoàng Quy — Thứ trưởng
Updated02/07/2026
SectorFinance
FieldUncategorized
Issued date27/02/1990
Effective date27/02/1990
Expiry date01/07/2000
StatusExpired
✦ Smart summary

This Circular guides the level of budget expenditure for education in 1990 for each educational level and specific educational goals, with total expenditures allocated for combating illiteracy, strengthening mountainous area education, and preventing school deterioration.

Scope of application

Departments of Finance, Departments of Education, Provincial People's Committees, schools, and students/trainees.

Key points

  • Kindergarten and preschool: Average expenditure of 60,000 VND per child per year for seven specified areas.
  • Primary general education: Minimum expenditure of 24,000 VND per student per year, maximum expenditure of 26,000 VND per student per year.
  • Secondary general education: Minimum expenditure of 30,000 VND per student per year, maximum expenditure of 34,000 VND per student per year.
  • Tertiary general education: Minimum expenditure of 40,000 VND per student per year, maximum expenditure of 50,000 VND per student per year.
  • Cultural supplementary education: Concentrated average expenditure of 70,000 VND per trainee per year, part-time 14,000 VND per trainee per year.

🌐 Social impact of this document

  • Positive impact: Strengthening investment in basic education and improving educational quality.
  • Negative impact: Increased costs may create financial pressure on localities.

❓ Frequently asked questions

What are the minimum and maximum levels of expenditure for primary general education students?

The minimum level of expenditure for primary general education students is 24,000 VND per student per year, and the maximum level of expenditure is 26,000 VND per student per year.

What is the total expenditure for the goal of combating illiteracy in 1990?

The total expenditure for the goal of combating illiteracy in 1990 is 17 billion VND.

What is the average expenditure for concentrated and part-time cultural supplementary education trainees?

The average expenditure for concentrated cultural supplementary education trainees is 70,000 VND per trainee per year, and for part-time trainees is 14,000 VND per trainee per year.

Which agencies must localities coordinate closely with to establish the level of budget expenditure for education?

Each province's Departments of Finance and Education need to closely coordinate with each other to establish the level of budget expenditure for education in 1990 for their respective provinces.

If difficulties arise during implementation, what should localities do?

If difficulties arise during implementation, localities need to report to the Joint Ministry for research and resolution.

Full text

JOINT CIRCULAR

Guidelines for the Education Budget Expenditure in 1990.

____________________________

Based on the approved 1990 Education Public Service Budget by the National Assembly.

Considering the requirements for developing educational fields and levels, and certain educational goals to be focused on in 1990;

The Ministry of Finance and the Ministry of Education have jointly allocated the 1990 Education Budget approved by the National Assembly and provide guidance for implementation as follows:

I. THE EDUCATION PUBLIC SERVICE BUDGET IN 1990 HAS TWO PARTS:

1/ Part dedicated to implementing budget expenditure levels for various educational fields and levels, ensuring funding for salaries and salary-related allowances, and some expenditures outside of salaries.

2/ Part dedicated to implementing certain goals for 1990:

- Eradicating illiteracy,

- Strengthening education in mountainous regions,

- Preventing deterioration of school facilities.

II. THE PER STUDENT EXPENDITURE LEVEL FOR 1990 IS AS FOLLOWS:

1/ Kindergarten

    - Average expenditure level: 60,000 VND/child/year for children in the seven specified areas.

2/ Primary School

    - Minimum expenditure level: 24,000 VND/student/year.

    - Maximum expenditure level: 26,000 VND/student/year.

3/ Secondary School

    - Minimum expenditure level: 30,000 VND/student/year.

    - Maximum expenditure level: 34,000 VND/student/year.

4/ High School

    - Minimum expenditure level: 40,000 VND/student/year.

    - Maximum expenditure level: 50,000 VND/student/year.

5/ Cultural Supplement

    - Concentrated: Average expenditure level: 70,000 VND/student/year.

    - On-the-job: Average expenditure level: 14,000 VND/student/year.

Certain educational goals for 1990 will be prioritized for investment as follows:

1/ Eradicating illiteracy: 17 billion VND

2/ Strengthening education in mountainous regions: 12 billion VND

3/ Preventing deterioration of schools: 40 billion VND.

III. The two Departments of Finance and Education at each province must closely cooperate to establish the 1990 Education Budget expenditure level for their province, submit it to the People's Committee of the province for approval, based on the expenditure levels mentioned in Article 2, and ensure that total expenditure does not exceed the 1990 provincial Education Budget announced by the Ministry of Finance.

Any difficulties encountered during implementation should be reported to the Joint Ministries for study and resolution./.

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