Joint Circular No. 09/2013/TTLT-BGDĐT-BTC-BNV guiding the implementation of lunch support funding for preschool children and policies for kindergarten teachers under Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister stipulating the policy for developing preschool education during the period of 2011-2015.

JOINT CIRCULAR

Citing Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister on certain policies for preschool education development during the period 2011-2015;

The Ministers of the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Home Affairs issue this Joint Circular to guide the implementation of lunch support funding for kindergarten children and policies for preschool teachers as stipulated in Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister on certain policies for preschool education development during the period 2011-2015.

OBJECTS, CONTENT OF SUPPORT, DOCUMENTATION, PROCEDURES AND

_______________________________

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

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. 61/2012/NĐ-CP dated August 10, 2012, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

METHODS FOR LUNCH SUPPORT FOR CHILDREN

1. Kindergarten children aged 5 years currently enrolled in preschool educational institutions as prescribed in Decision No. 239/QĐ-TTg dated February 9, 2010 of the Prime Minister approving the program for universalizing preschool education for five-year-old children during the period 2010-2015.

PART I

2. Kindergarten children aged 3 to 5 years from ethnic groups with very small populations currently enrolled in preschool educational institutions as prescribed in Decision No. 2123/QĐ-TTg dated November 22, 2010 of the Prime Minister approving the program for developing education for ethnic groups with very small populations during the period 2010-2015.

3. Kindergarten children aged 3 and 4 years currently enrolled in preschool educational institutions where their parents are registered residents in border communes, mountainous areas, islands, and communes and villages with extremely difficult socio-economic conditions as prescribed under current regulations. Specifically:

Article 1. Subjects eligible for support

a) Border communes are defined in Decision No. 1232/QĐ-TTg dated December 24, 1999 of the Prime Minister approving the list of communes with special difficulties and border communes under the Program for Socio-Economic Development of Communes with Special Difficulties in Mountainous Areas and Remote Areas.

b) Mountainous communes are defined in the following decisions:

- Decision No. 21/UB-QĐ dated January 26, 1993 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 33/UB-QĐ dated June 4, 1993 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 08/UB-QĐ dated March 4, 1994 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 64/UB-QĐ dated August 26, 1995 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 68/UB-QĐ dated March 9, 1997 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 42/UB-QĐ dated May 23, 1997 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing three mountainous and highland regions;

- Decision No. 26/1998/QĐ-UB dated March 18, 1998 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing three mountainous and highland regions;

- Decision No. 363/2005/QĐ-UBDT dated August 15, 2005 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 172/2006/QĐ-UBDT dated July 7, 2006 of the Chairman, Director of the Committee for Ethnic Minorities and Mountainous Areas (now the Chairman, Director of the Committee for Ethnic Minorities) recognizing communes, districts, and provinces as mountainous and highland areas;

- Decision No. 01/2007/QĐ-UBDT dated May 31, 2007 of the Chairman, Director of the Committee for Ethnic Minorities recognizing communes and districts as mountainous and highland areas due to administrative boundary adjustments;

- Decision No. 61/QĐ-UBDT dated March 12, 2009 of the Chairman, Director of the Committee for Ethnic Minorities recognizing communes and districts as mountainous and highland areas due to administrative boundary adjustments.

c) Coastal island communes, communes and villages with extremely difficult socio-economic conditions:

- During the time the Prime Minister has not issued a new decision to replace the decisions approving the list of communes with special difficulties in ethnic minority and mountainous areas, coastal and island communes within the scope of application of the policy for children as stipulated in this Joint Circular shall continue to be implemented according to the following documents:

+ Decision No. 106/2004/QĐ-TTg dated June 11, 2004 of the Prime Minister approving the list of communes with special difficulties in coastal and island areas;

+ Decision No. 164/2006/QĐ-TTg dated July 11, 2006 of the Prime Minister approving the list of communes with special difficulties, border communes, and safe area communes included in the investment program for socio-economic development of communes with special difficulties in ethnic minority and mountainous areas during the period 2006-2010 (Program 135 Phase II);

+ Decision No. 113/2007/QĐ-TTg dated July 20, 2007 of the Prime Minister approving the list of communes that have completed the objectives of the socio-economic development program, communes in ethnic minority and mountainous areas, border areas, and remote areas during the period 1999-2005, supplementing communes, villages, and hamlets into the investment scope of Program 135 Phase II and coastal and island communes into the investment scope of the National Target Program to reduce poverty during the period 2006-2010;

+ Decision No. 05/2007/QĐ-UBDT dated September 6, 2007 of the Chairman, Director of the Committee for Ethnic Minorities recognizing three regions of ethnic minorities and mountainous areas according to the level of development.

Decision No. 164/2006/QĐ-TTg dated July 11, 2006 of the Government Prime Minister approving the list of particularly difficult communes, border communes, and safe area communes to be invested in the Socio-Economic Development Program for Particularly Difficult Communes in Ethnic Minority and Mountainous Areas for the period 2006-2010 (Phase II of Program 135);

Decision No. 113/2007/QĐ-TTg dated July 20, 2007 of the Government Prime Minister approving the list of communes that have completed the objectives of the Socio-Economic Development Program, communes in ethnic minority areas, mountainous areas, border areas, and remote and far-flung areas for the period 1999-2005, supplementing communes, villages, and hamlets to be invested in Phase II of Program 135, and coastal and island communes to be invested in the National Target Program on Poverty Reduction for the period 2006-2010;

Decision No. 05/2007/QĐ-UBDT dated September 6, 2007 of the Minister, Chairman of the Committee for Ethnic Minorities recognizing three regions of ethnic minority and mountainous areas according to their level of development;

+ Decision No. 69/2008/QĐ-TTg dated May 28, 2008 of the Prime Minister approving the supplementary list of particularly difficult communes, border communes, safe area communes for investment under Program 135 Phase II and the list of communes exiting the investment scope of Program 135 Phase II;

+ Decision No. 1105/QĐ-TTg dated July 28, 2009 of the Prime Minister approving the supplementary list of particularly difficult communes, border communes, safe area communes for investment under Program 135 Phase II and the list of communes completing objectives to exit the investment scope of Program 135 Phase II;

+ Communes not classified as particularly difficult located within poor districts according to Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government;

- During the period that the Minister, Chairman of the National Ethnic Minorities Committee has not issued new decisions to replace the decisions approving the list of particularly difficult hamlets in commune areas II for investment under Program 135 Phase II, the list of particularly difficult hamlets within the scope of application of policies for children as stipulated in this Circular shall continue to be implemented according to the following documents:

+ Decision No. 01/2008/QĐ-UBDT dated January 11, 2008 of the Minister, Chairman of the National Ethnic Minorities Committee approving the list of particularly difficult hamlets in commune areas II for investment under Program 135 Phase II;

+ Decision No. 325/QĐ-UBDT dated October 19, 2009 of the Minister, Chairman of the National Ethnic Minorities Committee approving the supplementary list of particularly difficult hamlets in commune areas II for investment under Program 135 Phase II;

+ Other decisions of the Minister, Chairman of the National Ethnic Minorities Committee regarding amendments and supplements to the list of particularly difficult hamlets (if any);

When the competent authority issues a decision approving the list of communes, hamlets, and villages that have completed program objectives, the subjects within those communes, hamlets, and villages shall not enjoy benefits from the date the decision takes effect;

4. Children aged three and four years old currently attending pre-school education facilities not falling under the provisions of Clause 3 of Article 3 herein whose parents belong to households classified as poor according to current State regulations. The poverty standard shall be implemented in accordance with the provisions of

5. Children aged three and four years old currently attending pre-school education facilities who are orphaned without guardianship or are disabled and economically disadvantaged.

Article 2. Content of Support

1. Children aged five years old as specified in Clause 1 of Article 1 of this Joint Circular shall be supported with lunch according to the provisions of Joint Circular No. 29/2011/TTLT-BGDĐT-BTC dated July 15, 2011 of the Ministry of Education and Training and the Ministry of Finance guiding the provision of lunch support for five-year-old children as stipulated in Decision No. 239/QĐ-TTg dated February 9, 2011 of the Prime Minister approving the project on universalizing preschool education for five-year-old children for the period 2010-2015.

2. Children aged three to five years old belonging to very small ethnic groups as specified in Clause 2 of Article 1 of this Joint Circular shall be implemented according to the provisions of Joint Circular No. 03/2012/TTLT-BGDĐT-BTC-BLĐTBXH dated January 19, 2012 of the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of policies for children, students, and university students of very small ethnic groups as stipulated in Decision No. 2123/QĐ-TTg dated November 22, 2010 of the Prime Minister approving the project on developing education for very small ethnic groups for the period 2010-2015.

3. Children aged three and four years old as specified in Clauses 3, 4, and 5 of Article 1 of this Joint Circular shall be supported with lunch at a rate of VND 120,000 per month per child and shall benefit based on actual attendance time, but not exceeding nine months per academic year.

4. Each child may benefit from the support policy for a maximum of three academic years. The academic year for benefit eligibility is the academic year when the child reaches three, four, or five years old according to their birth certificate.

Article 3. Documents and procedures for providing midday meal support to three and four-year-old preschool children

1. Documents for reviewing midday meal support grants:

a) For three and four-year-old preschool children studying at early childhood education facilities whose parents are registered residents in border communes, mountainous areas, islands, and economically disadvantaged communes and villages, submit one set of documents including:

- A request form for midday meal support (according to Appendix 1) from the child's parent or guardian, or adoptive parent; in cases where due to objective reasons, the family or guardian does not have the request form (including cases stipulated in points b, c, d of Clause 1 of this Article), the early childhood education facility shall be responsible for preparing the substitute application on behalf of the family;

- Birth certificate (copy);

- Household registration book (copy). In cases where due to objective reasons there is no household registration book, it can be replaced by a confirmation letter from the People's Committee of the commune, ward, town (hereinafter referred to as the People's Committee of the commune) regarding the family's permanent residence in the area specified in Clause 3 of Article 1 or a long-term temporary residence permit;

b) For three and four-year-old preschool children studying at early childhood education facilities who do not fall under the category specified in Clause 3 of Article 1 but whose parents are classified as poor households according to current State regulations, submit one set of documents including:

- A request form for midday meal support (according to Appendix 1) from the child's parent or guardian, or adoptive parent;

- Birth certificate (copy);

- Certificate of poverty issued by the People's Committee of the commune (copy);

c) For three and four-year-old preschool children studying at early childhood education facilities who are orphaned and without guardianship; submit one set of documents including:

- A request form for midday meal support (according to Appendix 1) from the child's guardian, or adoptive parent;

- Birth certificate (copy);

- Copy of the decision on social assistance issued by the Chairman of the People's Committee of the district, town, city directly under the province (hereinafter referred to as the People's Committee of the district) or a copy of one of the following documents:

- Decision of the People's Committee of the commune where the child resides appointing a guardian or proposing an organization to act as a guardian for the child;

- Minutes of the Commune Review Board where the child resides;

- Confirmation letter from the People's Committee of the commune regarding the child being abandoned or orphaned;

- Adoption application for orphaned or abandoned children with confirmation from the People's Committee of the commune where the child resides or a decision recognizing adoption by the People's Committee of the commune;

d) For three and four-year-old preschool children with disabilities studying at early childhood education facilities facing economic difficulties; submit one set of documents including:

- A request form for midday meal support (according to Appendix 1) from the child's parent or guardian, or adoptive parent;

- Birth certificate (copy);

- Confirmation letter from a county-level hospital or the Disability Recognition Council of the commune where the child resides (copy);

2. Procedures and timeframes:

a) Each year in August, early childhood education facilities (public and private) organize wide dissemination and notification, and guide parents (or guardians, adoptive parents) of three and four-year-old preschool children eligible for policy benefits in the academic year to write and submit requests for midday meal support.

- When submitting documents at the early childhood education facility, parents (or guardians, adoptive parents) of three and four-year-old preschool children must present original copies along with copies of the required documents as specified in Clause 1 of this Article. The person receiving the documents is responsible for comparing the copies with the originals, signing to confirm the comparison, and clearly writing their name on the copies to include in the file.

If the children continue to study at the same educational institution from the second year onwards, the review documents only need to be submitted once.

- Within 45 days from September 1st each year, the early childhood education facility compiles a list of children applying for midday meal support according to each category (as per Appendix 2) and sends it to the People's Committee of the commune where the educational facility is located, along with the review documents for midday meal support.

b) Within five working days from the date of receipt of all documents, the People's Committee of the commune is responsible for signing and stamping to confirm the list of children according to each category benefiting from the policy and returning it to the early childhood education facility. If there are additional children added to or removed from the list, their names and reasons for inclusion or exclusion must be clearly stated.

c) Within five working days from the date of receipt of the confirmation from the People's Committee of the commune, the early childhood education facility prepares a letter requesting approval along with the list and confirmation documents from the People's Committee of the commune and sends them to the Department of Education and Training at the district level for consolidation and review.

d) Within ten working days from the date of receipt of the documents sent by the early childhood education facility, the Department of Education and Training organizes the verification of the documents, compiles the list (as per Appendix 3), and submits it to the financial department at the same level for the People's Committee of the district to issue a decision approving and notifying the results to the early childhood education facility; simultaneously, the financial department at the same level reports to the provincial finance department and the provincial education and training department.

đ) Within fifteen working days from the date of receipt of the report from the People's Committee of the district, the provincial finance department takes the lead in coordinating with the provincial education and training department to compile the provincial budget estimate (as per Appendix 4), and at the same time reports to the Ministry of Finance and the Ministry of Education and Training.

Article 4. The number of times and methods of disbursing support for three and four-year-old preschool children as stipulated in Clause 3, Article 1 of this Joint Circular

1. The disbursement of funds for lunch support shall be made according to the actual months of schooling, with a maximum of 9 months per academic year, and carried out twice a year: the first disbursement covers 4 months, either in October or November each year; the second disbursement covers 5 months, either in March or April each year.

2. Methods of disbursing support

a) Method 1: Preschool educational institutions retain the support funds to organize midday meals for children (encouraging preschool educational institutions to centrally prepare meals for children);

b) Method 2: Direct cash payment to parents (or guardians, adoptive parents).

For public preschool educational institutions: The institution is responsible for receiving the funds and making the disbursements. Based on the actual management and organization of midday meals, the leadership of the preschool educational institution will coordinate with the parent representative council to decide on one of the two aforementioned methods.

For private preschool educational institutions: The Department of Education and Training is responsible for receiving the funds and coordinating with the preschool educational institution to implement the disbursements. Based on the actual management and organization of midday meals, the leadership of the preschool educational institution will coordinate with the parent representative council to decide on one of the two aforementioned methods.

Chapter II

OBJECTS, CONTENT AND PROCEDURES

SUPPORT FOR TEACHERS

Article 5. Recipients of Support

1. Preschool teachers (including principals and deputy principals) who meet the professional qualifications and work under labor contracts within the approved staffing quota in public preschool educational institutions.

2. Preschool teachers (including principals and deputy principals) working under labor contracts in privately established preschool educational institutions.

3. Preschool teachers (including principals and deputy principals) currently employed in privately operated preschool educational institutions.

Article 6. Content of Support

1. For recipients specified in Clause 1, Article 5 of this Joint Circular:

a) Benefits:

- They are assigned salaries according to the salary scale for professional and vocational positions issued together with Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for civil servants, public officials, and members of the armed forces, and enjoy additional salary allowances (if applicable) for preschool teachers as prescribed by the Government and the Prime Minister;

- They are entitled to regular salary increments and early salary increments (due to outstanding achievements in their duties and upon retirement notification) in accordance with regulations of competent authorities.

- They are entitled to social insurance, health insurance, and unemployment insurance contributions and benefits as prescribed.

- For cases where labor contracts were signed with mandatory social insurance contributions before December 15, 2011 (the date Decision No. 60/2011/QĐ-TTg took effect), they are assigned salaries according to the provisions at point b, Clause 1 of this Article; for cases where labor contracts were signed with mandatory social insurance contributions from December 15, 2011 onwards, they follow the probationary period, salary assignment, and increment system for preschool teachers with the same level of education working under labor contracts.

b) Salary Assignment for Cases Where Labor Contracts Were Signed With Mandatory Social Insurance Contributions Before December 15, 2011:

- Principles of Salary Assignment:

Based on the professional qualifications achieved corresponding to each period during the time of employment with mandatory social insurance contributions (if there are interrupted periods of social insurance contributions that have not been counted towards one-time social insurance benefits, these periods can be accumulated) after deducting the probationary period as prescribed to rank the salary grade according to the preschool teacher's position as follows:

+ After every 3 years (36 months) for preschool teachers with college or university degrees, and after every 2 years (24 months) for preschool teachers with secondary vocational school degrees, they are ranked up one salary grade corresponding to their position. In case, during the employment period (with mandatory social insurance contributions), there is a year without completing assigned tasks or being disciplined with a warning, each such year adds 6 months; if disciplined with a reprimand, it adds 3 months; if disciplined with dismissal, it adds 12 months; if in one year, both tasks are not completed and disciplinary action is taken, the additional time for ranking up one salary grade is calculated based on the disciplinary action taken that year.

+ After converting the time to rank into a salary grade according to the preschool teacher's position as prescribed above, if there are months remaining less than 36 months for preschool teachers with college or university degrees or less than 24 months for preschool teachers with secondary vocational school degrees, these months are counted towards the next salary grade increment according to the ranked position. If ranked into the final salary grade of the position but still have remaining time, this remaining time is counted towards enjoying seniority allowance beyond the standard framework as follows: After 36 months for preschool teachers with college or university degrees and after 24 months for preschool teachers with secondary vocational school degrees, 5% is enjoyed, and for each subsequent year (12 months), an additional 1% is enjoyed.

- Transfer of Salary Assignment:

Based on the principles prescribed at point b, Clause 1 of this Article, the transfer to a new salary grade according to the preschool teacher's position is implemented as follows:

In the case where from the date of signing the labor contract with mandatory social insurance to the time of considering the transfer of salary grade according to this Circular there is no change in professional training qualifications, then after deducting the probationary period as prescribed (the probationary period is calculated from the date of signing the labor contract with mandatory social insurance), it will be counted towards the first grade according to the teaching profession title of kindergarten teachers; subsequent working time (if any) will be counted to move up to a higher salary grade within the teaching profession title of kindergarten teachers according to the principle stipulated in point b Clause 1 of this Article.

In the case where during the period of signing the labor contract with mandatory social insurance there is a change in professional training qualifications, then the corresponding salary grade will be determined for each period with changed professional training qualifications.

Example: Teacher Nguyen Thi B, with a secondary education qualification, meets the professional qualifications of the teaching profession title of kindergarten teachers, has been contracted to teach and care for children at Kindergarten N since November 1, 2003 to the present (this period is considered as the period of participation in mandatory social insurance); in August 2008, Teacher B obtained a college-level early childhood education degree.

After deducting the probationary period (six months), the working time of Teacher B from November 1, 2003 to May 1, 2008 is four years, every two years moving up one grade, Teacher B is placed at the coefficient 2.26 of grade 3 of kindergarten teachers (code 15.115); the next salary increase period is calculated from May 1, 2008. Based on the coefficient 2.26, as of August 1, 2008 (the day she received her college-level early childhood education degree), Teacher B is placed at the coefficient 2.41, grade 2 of kindergarten teachers with a college-level qualification (code 15a.206). The period with a college-level qualification from August 1, 2008 to November 15, 2011 is three years and four months, Teacher B is placed at the coefficient 2.72 of grade 3 of kindergarten teachers with a college-level qualification.

Thus, Teacher B is placed at the coefficient 2.72 of grade 3 of the kindergarten teacher position with a college-level qualification; the next salary increase period is calculated from August 1, 2011.

2. The subjects specified in Clause 2, Article 5 of this Joint Circular:

a) Private kindergartens shall enter into labor contracts with teachers in accordance with the provisions of the Labor Code.

b) In the case where private kindergartens self-fund, they may apply the salary system similar to that for teachers under labor contracts in public kindergartens as stipulated in Clause 1 of this Article.

c) In the case where private kindergartens have revenue sources to pay salaries, contribute to social insurance, health insurance, and unemployment insurance for teachers lower than the minimum wage level set by the Government, the state budget will support to ensure parity with the minimum wage level.

3. The subjects specified in Clause 3, Article 5 of this Joint Circular:

Are supported by the state with materials, equipment, and other training costs (if any) when participating in training courses to improve political and professional qualifications. The level of support from the budget is implemented according to the support level for public and private teachers with the same qualifications participating in professional training and development courses.

Article 7. The procedure for reviewing and approving salary adjustments for the subjects specified in Clause 1, Article 5 of this Joint Circular

1. In the second quarter of 2013, the principal of the preschool education institution shall be responsible for completing the list of teachers' requests for salary adjustment according to the guidelines set out in this Joint Circular and submitting it to the Department of Education and Training at the district level (Annex 5 - Table 1).

In cases where the preschool education institution is under the Department of Education and Training or another agency, the principal of the preschool education institution shall submit the report on the list of teachers' requests for salary adjustment to the immediate superior management agency, while simultaneously sending it to the Department of Education and Training at the location where the preschool education institution is situated for monitoring and consolidation.

The principal of the preschool education institution shall be responsible for the quantity and list of teachers eligible for salary adjustment to report to the competent authority for review and decision.

2. Within ten working days from the date of receipt of the list of requests for salary adjustment from the preschool education institution, the Department of Education and Training shall cooperate with the Department of Finance and the Department of Civil Service Management at the district level to conduct an assessment and submit it for approval by the Chairman of the People's Committee at the district level.

In cases where the preschool education institution is under the Department of Education and Training or another agency, the Department of Education and Training shall cooperate with the Department of Finance and the Department of Civil Service Management to conduct an assessment and consolidate the report for submission to the People's Committee at the provincial or centrally governed city level for review and decision.

3. Within seven working days from the date of receipt of the report from the Department of Education and Training, the Chairman of the People's Committee at the district level shall approve the list of individuals eligible for salary adjustment, consolidate the report, and submit it to the Department of Education and Training, the Department of Finance, and the Department of Civil Service Management (Annex 5 - Table 2).

4. Within seven working days from the date of receipt of the report from the Chairman of the People's Committee at the district level, the Department of Education and Training shall cooperate with the Department of Finance and the Department of Civil Service Management to conduct an assessment and submit it for review and decision by the People's Committee at the provincial or centrally governed city level, and to consolidate the additional funding requirements and submit them to the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Civil Affairs for consideration and handling in accordance with regulations (Annex 5 - Table 3).

5. Based on the local administrative management hierarchy, the Department of Education and Training and the Department of Education and Training at the district level shall be responsible for monitoring, managing, and consolidating the final accounts of funds spent on implementing policies in accordance with current regulations.

Chapter III

FINANCIAL SOURCES, BUDGET ESTIMATES, AND FINAL ACCOUNTS

Article 8. Financial sources for implementation

1. The financial resources for implementation are balanced within the annual budget for educational and training expenses of the locality and other lawful sources as prescribed, including:

a) Regular budget for education and training;

b) Tuition revenue;

c) International aid, non-repayable foreign aid, and official development assistance (ODA);

d) Other lawful sources of revenue.

2. The financial sources for implementation are as follows:

a) Subsidies for lunch expenses for children aged 3 and 4 in kindergartens:

The financial resources for implementing subsidies for lunch expenses for children aged 3 and 4 in kindergartens as stipulated in this Joint Circular are balanced within the annual budget for educational and training expenses of the localities.

b) Subsidies for implementing policies for kindergarten teachers:

- For public kindergarten institutions:

The budget for paying salaries to teachers under the employment contract system has been guaranteed by the state budget within the annual budget for educational and training expenses.

For teachers under the labor contract system, the state budget will support the additional financial needs to pay salaries, social insurance contributions, health insurance contributions, unemployment insurance contributions, and other benefits as those under the employment contract system when the kindergarten institution cannot balance its income to implement these payments.

- For private kindergarten institutions:

The state budget will support the shortfall in financial resources after the kindergarten institution has used its own income to pay salaries and benefits as prescribed in Point c, Clause 2, Article 6 of this Joint Circular.

c) Principles for supporting expenditures covered by the state budget:

The central government budget will support 100% of the financial needs for provinces and centrally governed cities that have not achieved self-balancing budgets and for Quảng Ngãi Province (as directed by the Prime Minister in Circular No. 677/TTg-KTTH dated May 22, 2012 regarding the central government budget support for localities to implement social welfare policies from 2012 to 2015); it will support 50% for provinces and centrally governed cities with a redistribution rate to the central government budget below 50%; for the remaining provinces and centrally governed cities, the local government budget will ensure the financial resources for implementation.

Article 9. Budget preparation, management, utilization, settlement, and reporting of funds

1. The preparation, allocation, and assignment of budget estimates for implementing the policy of subsidizing lunch expenses for children aged 3, 4, and 5 years old and supporting preschool teachers shall be carried out simultaneously with the annual state budget estimate preparation and allocation at the local level.

2. The Department of Education and Training at the district level shall be responsible for compiling the budget estimates for expenditures to implement the policies stipulated in this Joint Circular for all preschool education facilities within its jurisdiction, submit them to the financial authority at the same level for review, report to the People's Committee at the district level for consideration and decision-making, and send to the Department of Finance for consolidation into the local state budget expenditure plan and report to the People's Committee at the provincial level; concurrently send reports to the Department of Education and Training for coordination in management. For the subjects specified in Clause 3, Article 5 of this Joint Circular:

a) In August each year, based on the training and capacity-building plans of the Department of Education and Training, preschool education facilities shall develop plans and compile lists of teachers proposed for training and capacity-building, which shall be submitted to the Department of Education and Training at the district level for compilation of budget estimates and submission to the competent authority for review and approval.

b) In cases where training and capacity-building programs arise outside the planned schedule, preschool education facilities shall prepare budget estimates for each training session or topic and submit them to the Department of Education and Training at the district level for compilation and submission to the competent authority for review and approval.

3. Each year, the People's Committees of provinces and centrally-administered cities shall base their actions on the Prime Minister's Directive on building plans for economic and social development and state budget estimates, and the Ministry of Finance's Circulars guiding the preparation of state budget estimates, to prepare budget estimates for implementing the policies stipulated in this Joint Circular, consolidate them into the local state budget expenditure plan, and submit them to the Ministry of Finance together with the state budget estimate report for the planning year.

4. Financial authorities at all levels shall be responsible for ensuring funding support, guiding management, and supervising the implementation. People's Committees at all levels shall direct relevant agencies during the implementation process according to the guidance provided in this Joint Circular to coordinate with auditing agencies during the annual financial audit and outcome audit processes; report to the Ministry of Education and Training, the Ministry of Finance, and related agencies any matters exceeding their authority.

5. Regarding accounting and procedures for controlling expenditures by the State Treasury:

a) The State Treasury shall control, disburse, and settle payments according to the current regulations of the Ministry of Finance regarding the management, disbursement, and settlement of state budget expenditures through the State Treasury for various types of expenditures and the provisions of this Joint Circular.

b) When assigning budgets to units, it must clearly note that the assigned budget includes funding for implementing the policies of subsidizing lunch expenses for preschool children and supporting contractual teachers as guided by this Joint Circular. The unit receiving the budget (Department of Education and Training/preschool education facility) shall follow current regulations to handle the withdrawal of the assigned budget.

Expenditures for subsidizing lunch expenses for preschool children shall be recorded under Sub-item 6401 "Lunch Expenses," Item 491 "Preschool Education." Expenditures for supporting contractual teachers shall be recorded under Sub-item 6051 "Wages Paid to Regular Contractual Workers," Item 491 "Preschool Education."

Every six months, based on the reports from the State Treasuries at all levels, the State Treasury shall be responsible for compiling and reporting to the Ministry of Finance (Debt Management and Foreign Financial Affairs Department) the expenditures for subsidizing lunch expenses for children aged 3, 4, and 5 years old and the funding for supporting the salaries of contractual teachers (Annex 6).

The deadline for submitting the mid-year financial report of the Ministry of Finance is before September 15, and the deadline for submitting the full-year financial report is before March 31 of the following year. The Ministry of Education and Training shall submit the financial report to the World Bank within three months from the end of the reporting period.

6. Regarding the management of international aid, non-reimbursable foreign aid, and official development assistance (ODA):

a) The receipt, management, and use of aid shall be carried out in accordance with current laws.

b) Organizations and individuals shall fulfill their commitments to donors; if the donor does not specify specific expenditure standards, they shall comply with the provisions of this Joint Circular.

Chapter IV

RESPONSIBILITY AND IMPLEMENTATION PROVISIONS

Article 10. Responsibility for Implementation

1. The Ministry of Education and Training shall take the lead, in collaboration with the Ministry of Finance and the Ministry of Home Affairs, to direct, inspect, and supervise the implementation, promptly resolve difficulties and obstacles to ensure smooth and consistent implementation of the policies stipulated in this Joint Circular across all localities; regularly report to the Prime Minister on the results of implementation.

2. The People's Committees of provinces and centrally-administered cities shall be responsible for directing the organization and implementation at the local level, regularly inspecting and supervising; establishing reporting channels at the local level and regularly consolidating and reporting results to the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Home Affairs according to the reporting regulations stipulated in this Joint Circular.

Article 11. Implementation Provisions

1. This Joint Circular shall take effect from April 25, 2013.

This Joint Circular replaces Joint Circular No. 05/2003/TTLT-BGDĐT-BNV-BTC dated February 24, 2003, issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance, guiding certain policies for developing preschool education.

2. The support policy for preschool teachers stipulated in this Joint Circular shall be effective from January 1, 2012.

The support policy for preschool children stipulated in this Joint Circular shall be effective from September 1, 2012.

3. Support for implementing policies must ensure the correct purpose, target group, content, and integration with other concurrent policies having the same objectives and content being implemented in the area. If individuals benefiting from the support policies stipulated in this Joint Circular also qualify for similar support from other policies, they shall only receive the highest level of support.

4. Implement integration and socialization of funding sources to ensure full and consistent implementation of policies stipulated in this Joint Circular. Encourage localities to mobilize other legitimate capital sources to supplement support levels for beneficiaries.

5. In cases where the documents mentioned in this Joint Circular are amended, supplemented, or replaced by new documents, they shall be implemented according to the new documents.

During the implementation process, if there are any difficulties, ministries, sectors, and localities shall report to the Ministry of Education and Training to coordinate with the Ministry of Home Affairs and the Ministry of Finance for research and resolution./.