This Circular stipulates the decentralization of management of preschool expenses for state agencies and enterprises to localities from 1978. Specific expenditures such as salaries, allowances, social welfare subsidies, and regular expenses shall be managed by the People's Committee of provinces and cities. The average expenditure standard for one child per month is 12 dong, which may be adjusted according to local conditions. Subsidies for female workers and officials are also specified.
적용 범위
State agencies and enterprises and People's Committees of provinces and cities
핵심 사항
- The People's Committee of Provinces and Cities manages all preschool expense items from January 1, 1978.
- Hardship allowances (5 dong/person/year) and medical fees (3 dong/person/month) must be transferred to the agency, enterprise, or Women and Children Protection Office of the district or ward.
- The average expenditure standard is 12 dong/child/month, which may be adjusted according to local conditions.
- Subsidies for female workers and officials for up to 36 months are specifically defined.
- These expenses must be budgeted and settled according to current regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Helps ensure the rights of preschool staff, balancing among different groups.
- Negative impact: May cause difficulties in adjusting the average expenditure standard according to local conditions.
❓ 자주 묻는 질문
What is the average expenditure standard for one child each month?
The average expenditure standard for one child each month is 12 dong, which may be adjusted according to local conditions.
How are subsidies for female workers and officials defined?
Female workers and officials with children under 36 months old receive monthly subsidies of 5 dong, 7 dong, or 10 dong depending on specific conditions. These expenses must be budgeted and settled according to current regulations.
Who manages preschool expenses?
From January 1, 1978, all preschool expenses are managed by the People's Committee of Provinces and Cities.
To whom must hardship allowances and medical fees be transferred?
Hardship allowances (5 dong/person/year) and medical fees (3 dong/person/month) must be transferred to the agency, enterprise, or Women and Children Protection Office of the district or ward.
When can the average expenditure standard be adjusted according to local conditions?
Since 1978, the Provincial and Municipal Women and Children Protection Committees and the Finance Departments base on the situation and characteristics of each locality to redefine the average expenditure standard for one child per month.
전문
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MINISTRY OF FINANCE  |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Number: 09 TC/HCVX |
Hanoi, August 15, 1977 |
CIRCULAR
Explanation and guidance on the decentralization of management of income and expenditure for kindergartens of state agencies and enterprises to localities.
nhà máy quốc doanh cho các địa phương.
____________________________
On February 8, 1977, the Joint Committee of the National Committee for the Protection of Mothers and Children and the Ministry of Finance issued Circular No. 01-TT/LB guiding the decentralization of management of income and expenditure for kindergartens of state agencies and enterprises to localities.
After exchanging opinions and reaching consensus with the Central Committee for the Protection of Mothers and Children, the Ministry of Finance now provides additional explanations and guidance on some points as follows:
1. From January 1, 1978 onwards, all expenditures related to kindergarten operations within provinces and cities (including kindergartens under central agencies located in provinces and cities) shall be managed by the People's Committees of Provinces and Cities and borne by provincial and city budgets.
Further explanation:
a) The expenditures mentioned above include:
- Expenditures for staff directly serving kindergartens, including salaries, allowances, and social welfare benefits, which shall be borne by the kindergarten fund. Among these social welfare benefits, kindergartens must allocate hardship assistance (average 5 dong/person/year) and medical fees (3 dong/person/month) to be transferred to the agency or enterprise if the staff member works for the agency or enterprise, or to the district or ward Women and Children Protection Office if the staff member works in the locality. The agency or enterprise or the district or ward Women and Children Protection Office will distribute and balance the two items (hardship assistance and medical fees) within the agency or enterprise or within the locality to ensure parity between the rights of kindergarten staff and other employees of the agency or enterprise, and parity with the rights of staff in the district or ward.
- Regular operational expenses of kindergartens such as books, stationery, and small purchases shall be borne by the kindergarten fund.
- Special expenditures for rent, electricity, water, and minor repairs of kindergarten buildings shall be borne by the agency or enterprise.
- Expenditures for purchasing supplementary equipment and repairing equipment.
b) In addition, construction expenditures, including new construction, additional buildings, expansion of kindergartens, repair costs, initial equipment, and supplementary expensive equipment (if initial equipment is insufficient) shall be budgeted by the kindergarten management authority from the state budget, not included in the average monthly expenditure per child. If the kindergarten belongs to a central agency, the construction funds shall be borne by the central budget. If the kindergarten belongs to a local agency or enterprise or a local area, the construction funds shall be borne by the local budget (in accordance with the spirit of the Joint Circular of the Ministry of Interior and Labor No. 18-TT/LB dated October 18, 1961, which has not been amended since then).
2. The Joint Committee temporarily sets the average regular monthly expenditure per child at 12 dong.
Further explanation:
The average monthly expenditure of 12 dong is based on the budget estimate for 1977 of the Central Committee for the Protection of Mothers and Children. Within this 12-dong budget, most of it is allocated for salaries, allowances, and social welfare benefits for kindergarten staff and regular operational expenses of kindergartens. If improvements in salary systems or increases in salaries are implemented in the future, or if certain areas have high regional allowances, or if groups of children are divided into smaller units due to insufficient staff, the above standard may be adjusted accordingly.
Therefore, starting from 1978, the Provincial Committees for the Protection of Mothers and Children and the Departments of Finance shall base their decisions on the specific conditions of each locality, study, and propose to the People's Committees of Provinces and Cities to adjust the average monthly expenditure per child to better reflect reality, ensuring that salaries, allowances, and social welfare benefits for kindergarten staff and regular operational expenses of kindergartens are adequately covered.
3. Allowances for female workers and officials with children under 36 months who must care for them themselves because they cannot be enrolled in kindergartens: each child receives a monthly allowance of 5 dong (according to Government Decree No. 149-TTg-TN dated December 8, 1965, and Circular No. 18-UB/CBĐT dated July 10, 1973 of the Central Committee for the Protection of Mothers and Children) or a monthly allowance of 7 dong for female workers and officials who frequently travel for work or female performers (according to Decision No. 209-TTg dated December 6, 1966 of the Prime Minister) or a monthly allowance of 10 dong for female workers and officials working in mountainous regions (according to Resolution No. 109-CP dated June 19, 1973 of the Council of Ministers).
Further explanation:
- These allowances apply only to northern provinces; for southern provinces and cities (from Quang Nam Da Nang southward), they await issuance of a directive from the Prime Minister.
- These allowances shall be budgeted and paid monthly along with salaries by the agencies or enterprises employing female workers and officials eligible for allowances. Administrative and service agencies shall include this expense in their unit budget; production and business enterprises shall include it in their non-cost-related expenses. At year-end settlement, administrative and service agencies shall settle under item 3, opening a separate sub-item (not recorded under type 2, item 45, as previously directed), while production and business enterprises shall settle under type VIb, item 67a, item 3, also opening a separate sub-item.
During the implementation of this circular, if any difficulties arise, please report them to the Joint Committee for research and resolution. /./
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THE MINISTER OF FINANCE DEPUTY MINISTER (Signed) Nguyen Ly |
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