Circular No. 101/2009/TT-BTC guides the management, use, and settlement of funds for implementing projects and programs under the Youth Vocational Training and Employment Support Program for the period 2008-2015.

Circular No. 101/2009/TT-BTC guides the management, use, and settlement of funds for implementing projects and programs under the Youth Vocational Training and Employment Support Program for the period 2008-2015. This Circular applies to agencies and units using project and program funds under the Program. Specific expenditure items are clearly defined.

Số hiệu101/2009/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Sỹ Danh — Thứ trưởng
Cập nhật27/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành20/05/2009
Ngày áp dụng04/07/2009
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 101/2009/TT-BTC guides the management, use, and settlement of funds for implementing projects and programs under the Youth Vocational Training and Employment Support Program for the period 2008-2015. This Circular applies to agencies and units using project and program funds under the Program. Specific expenditure items are clearly defined.

Đối tượng áp dụng

Agencies and units using project and program funds under the Youth Vocational Training and Employment Support Program for the period 2008-2015.

Các điểm cốt lõi

  • This Circular applies to agencies and units using project and program funds under the Youth Vocational Training and Employment Support Program for the period 2008-2015.
  • Project implementation funds are guaranteed from the central budget through economic development expenditures allocated to the Central Committee of the Communist Youth League of Vietnam and other legitimate sources.
  • Expenditure items for the Communication Project to enhance youth and societal awareness about vocational training and entrepreneurship include organizing training classes, communication activities, interim and final review meetings, and commendation ceremonies.
  • Expenditure items for the Advisory and Support Project for youth starting businesses and entrepreneurship include training, disseminating knowledge, publishing books and materials, and organizing business startup contests.
  • The expenditure regulations for related project implementation contents are carried out according to current regulations and certain specific expenditure levels.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Supporting youth in vocational training, employment creation, and business development.
  • Negative impact: Project implementation costs may exert financial pressure on the state budget.

❓ Câu hỏi thường gặp

Which agency is responsible for managing project funds?

The Central Committee of the Communist Youth League of Vietnam is responsible for managing, using, and settling project funds.

From which sources does project implementation funding come?

Project implementation funds are guaranteed from the central budget through economic development expenditures allocated to the Central Committee of the Communist Youth League of Vietnam and other legitimate sources.

What specific expenditure items are included in the Communication Project to enhance youth and societal awareness about vocational training and entrepreneurship?

Expenditure items include organizing training classes, communication activities, interim and final review meetings, and commendation ceremonies.

What specific expenditure items are included in the Advisory and Support Project for youth starting businesses and entrepreneurship?

Expenditure items include training, disseminating knowledge, publishing books and materials, and organizing business startup contests.

How is the funding for the "Investment Construction of Model Youth Career Guidance, Vocational Training, and Employment Centers" Project managed?

Expenditure items are implemented according to current regulations on basic construction investment.

Toàn văn

MINISTRY OF FINANCE

-------------

Number: 101/2009/TT-BTC

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-------------------------------------

Hanoi, May 20, 2009

CIRCULAR

Guidelines for managing, using, and settling regular budget funds

ensuring the implementation of projects and programs under the Project

"Supporting Youth Vocational Training and Employment Creation for the Period 2008-2015"

------------------------------

Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

Pursuant to Decision No. 103/2008/QĐ-TTg dated July 21, 2008 of the Prime Minister approving the Project "Supporting Youth Vocational Training and Employment Creation for the Period 2008-2015";

The Ministry of Finance guides the management, use, and settlement of funds to ensure the implementation of projects and programs under the Project "Supporting Youth Vocational Training and Employment Creation for the Period 2008-2015" as approved by Decision No. 103/2008/QĐ-TTg dated July 21, 2008 of the Prime Minister as follows:

Article 1. General Provisions

1. This Circular provides guidance on the management, use, and settlement of funds to ensure the implementation of Projects and Programs under the Project "Supporting Youth Vocational Training and Employment Creation for the Period 2008-2015" as approved by Decision No. 103/2008/QĐ-TTg dated July 21, 2008 of the Prime Minister, including:

- Project "Communication to Enhance Youth and Society's Awareness of Vocational Training and Career Establishment";

- Project "Consultation and Support for Youth to Start Businesses and Establish Careers";

- Project "Investment in Building Model Youth Career Guidance, Vocational Training, and Employment Centers of the Communist Youth Union";

- Program to monitor and evaluate the implementation of state policies on vocational training and employment creation for youth.

2. The subjects to which this Circular applies are agencies and units using funds for Projects and Programs under the Project "Supporting Youth Vocational Training and Employment Creation for the Period 2008-2015".

3. Sources of funds:

a) Funds for implementing the Project "Communication to Enhance Youth and Society's Awareness of Vocational Training and Career Establishment"; the Project "Consultation and Support for Youth to Start Businesses and Establish Careers"; and the Program to monitor and evaluate the implementation of state policies on vocational training and employment creation for youth shall be guaranteed from the central budget through the Central Committee of the Communist Youth Union of Vietnam and other legitimate sources.

b) Funds for implementing the Project "Investment in Building Model Youth Career Guidance, Vocational Training, and Employment Centers of the Communist Youth Union":

- The central budget will allocate funds from the National Target Program on Employment to build model youth career guidance and employment centers of the Communist Youth Union through the Central Committee of the Communist Youth Union of Vietnam based on feasible projects approved by competent authorities.

- Localities will allocate land for construction; ensure regular operating funds for the center's staff from local budgets.

Article 2. Contents of Expenditure

1. Contents of funding for the Communication Project to Enhance Youth and Society's Awareness of Vocational Training and Career Establishment:

a) Funding for organizing training courses to enhance the capacity of Communist Youth Union cadres and volunteers on vocational counseling and employment: Renting conference halls; training materials; honoraria for lecturers; renting accommodation for lecturers; supporting food expenses, accommodation expenses, and travel expenses for participants not receiving salaries from the state budget; renting teaching equipment and means; renting vehicles to transport participants for practical sessions; funding for drinking water for participants and lecturers.

b) Funding for communication activities:

- Funding for information dissemination and publicity about youth and their careers and employment on mass media, including newspapers, magazines, bulletins, periodicals, specialized periodicals, radio stations, television stations, mobile information, and thematic exhibitions; - Funding for printing promotional materials and publications; publishing books on career selection and employment handbooks for young workers;

- Costs for building and maintaining a website on counseling and career guidance;

- Funding for establishing a "Voice Mailbox" for counseling youth on vocational training, career guidance, and career establishment.

c) Funding for summary meetings, final meetings, commendation and reward ceremonies for outstanding individuals and collectives in vocational counseling, training, and employment resolution for youth: Renting conference halls; supporting food expenses, accommodation expenses, and travel expenses for advanced individuals not receiving salaries from the state budget; renting vehicles to transport delegates from their accommodations to the meeting venue; printing costs for delegates' materials; funding for drinking water; funding for commendation and reward; other direct costs serving the meeting.

d) Overtime pay; office supplies, work-related expenses for project managers, and other direct costs serving project activities.

2. Contents of funding for the Consultation and Support Project for Youth to Start Businesses and Establish Careers:

a) Funding for training and disseminating knowledge:

Funding for organizing training sessions to transfer scientific and technological progress to rural youth; training and supporting disabled youth: Renting conference halls; renting teaching equipment and means; training materials for participants; honoraria for lecturers; supporting food expenses, accommodation expenses, and travel expenses for participants not receiving salaries from the state budget; renting vehicles to transport lecturers and participants for practical sessions; funding for accommodation for lecturers; funding for drinking water for lecturers and participants.

- - Funding for organizing training courses on starting businesses and establishing careers: Renting classrooms; honoraria, travel expenses, and accommodation expenses for lecturers; renting teaching equipment and means; supporting travel expenses and learning materials for participants; funding for drinking water for lecturers and participants.

b) Funding for publishing books and materials on starting businesses and establishing careers for youth.

c) Funding for organizing a national business start-up and career establishment competition: Developing competition outlines, contents, and scripts; funding for renting conference halls; funding for training the competition judges and organizing committee; other direct costs serving the competition.

d) Funding for hiring experts to provide support for youth career establishment and business start-ups through websites and voice mailboxes.

đ) Overtime pay; office supplies; work-related expenses for project managers, and other direct costs serving project activities.

3. Contents of funding for Monitoring and Evaluation Programs at various levels:

a) Funding for monitoring and evaluation activities at the district level: Funding for organizing seminars to gather opinions for reports, and organizing district-level summary and final meetings.

a) For supervisory and evaluation activities at the district level: Expenses for organizing seminars to collect opinions to build reports, and organizing mid-term and final summary meetings at the district level.

b) For provincial monitoring and evaluation activities: Support travel expenses for the provincial project working group; expenditure on mail, telephone, office supplies; expenditure on organizing seminars to gather opinions for report building, organizing mid-term and final review meetings at the provincial level.

c) For central monitoring and evaluation activities: Expenditure on developing a monitoring framework; research and recommendations for amending and supplementing state mechanisms and policies regarding vocational training and job creation for youth; expenditure on developing questionnaires, in-depth interviews, and organizing public opinion surveys on the effectiveness of Party and state policies related to employment; expenditure on travel expenses for the central monitoring team and independent monitoring; costs for organizing mid-term and final review activities at the central level.

Article 3. Budget Allocation Levels

1. The expenditure regime for contents related to implementing the "Communication Project to Enhance Youth and Society's Awareness of Vocational Training and Career Building"; the "Consultation and Support Project for Youth Entrepreneurship and Career Building"; and the Monitoring and Evaluation Program for Implementing State Policies on Vocational Training and Job Creation for Youth shall be carried out according to current regulations and specific expenditure levels (as attached in this Circular).

Within the annual budget allocation, the head of the Central Communist Youth Union of Ho Chi Minh City shall decide on specific expenditure levels but not exceeding the maximum expenditure levels stipulated in this Circular.

2. Management and utilization of funds for the "Investment Construction Project for Model Vocational Guidance, Training, and Employment Introduction Centers for Youth" shall be implemented according to current regulations on basic construction investment.

Article 4. Budget Estimation, Allocation, Settlement, and Reporting System

The preparation, implementation, and settlement of budgets to ensure the execution of projects and programs under the "Youth Vocational Training and Employment Support Program for the 2008-2015 Period" shall be conducted in accordance with the provisions of the State Budget Law and guiding documents. This Circular provides additional guidance on specific special points suitable for the program's activities, specifically as follows:

1. Preparation of Budget Estimates:

Annually, based on the guidelines for annual state budget estimation issued by the Ministry of Finance, the Central Communist Youth Union of Ho Chi Minh City evaluates the progress of each project (according to tasks and funding); based on the workload of each project in the planned year, based on the current financial expenditure system and the expenditure system stipulated in this Circular, the Central Communist Youth Union of Ho Chi Minh City prepares the budget estimate for implementing the program according to Decision No. 103/2008/QD-TTg dated July 21, 2008, of the Prime Minister, clearly identifying the work content funded by the state budget, work content implemented from other legitimate sources, and consolidating them into the budget estimate of the Central Communist Youth Union of Ho Chi Minh City, to be submitted to the Ministry of Finance, the Ministry of Planning and Investment for consolidation and submission to the Prime Minister and the National Assembly for approval according to current regulations.

2. Allocation, assignment, and settlement:

The allocation, assignment, and settlement of funds for implementing the program shall be carried out according to the current provisions of the State Budget Law and guiding documents.

3. Reporting System:

Annually, the Central Communist Youth Union of Ho Chi Minh City shall organize regular inspections and evaluations to draw lessons from the implementation of the program to ensure compliance with the objectives and requirements set forth in Decision No. 103/2008/QD-TTg dated July 21, 2008, of the Prime Minister.

In 2015, upon completion of the program, the Central Communist Youth Union of Ho Chi Minh City shall organize a comprehensive review and assessment of the program's results and report to the Prime Minister.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular shall take effect 45 days from the date of signature.

2. During the implementation process, if there are any difficulties, it is recommended that agencies and units reflect them to the Ministry of Finance for study, amendment, and supplementation to be appropriate./.

Place of Receipt:

- The Prime Minister (For reporting purposes);

- National Assembly Office; President's Office;

- Government Office;

- The Party Central Committee's Office and Party Committees;

- Supreme People's Court;

- Supreme People's Procuracy;

- State Audit Agency;

- Ministries, agencies equivalent to ministries, and government agencies;

- Central agencies of mass organizations;

- People's Councils, People's Committees of provinces and centrally governed cities

- Department of Finance, State Treasury of provinces and centrally-administered cities;

- DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE;

- Official Gazette;

- Government Portal; Ministry of Finance Portal;

- Units under the Ministry;

- File: VT, Civil Service Affairs Department.

DEPUTY MINISTER

DEPUTY MINISTER

(signed)

Pham Sy Danh

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101/2009/TT-BTC
Circular No. 101/2009/TT-BTC guides the management, use, and settlement of funds for implementing projects and programs under the Youth Vocational Training and Employment Support Program for the period 2008-2015.
In effect

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