Joint Circular No. 102/2013/TTLT-BTC-BLDTBXH stipulates the management and use of funds for certain projects under the National Target Program on Employment and Vocational Training for the period 2012-2015.

JOINT CIRCULAR

Regulations on the management and use of state budget funds for implementing certain Projects under

 the National Target Program on Employment and Vocational Training for the period 2012-2015

_____________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

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. 106/2012/NĐ-CP dated December 20, 2012 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids and Social Affairs;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Prime Minister promulgating the Management and Implementation Regulation for National Target Programs;

Implementing Decision No. 1201/QĐ-TTg dated August 31, 2012 of the Prime Minister approving the National Target Program on Employment and Vocational Training for the period 2012-2015 and Decision No. 371/QĐ-TTg dated February 28, 2013 of the Prime Minister approving the Project "Transfer of curricula; training and retraining of vocational teachers and managers; pilot training of key trades at the ASEAN regional and international levels" for the period 2012-2015;

The Minister of Finance and the Minister of Labor, Invalids and Social Affairs issue this Joint Circular to regulate the management and use of state budget funds for implementing certain Projects under the National Target Program on Employment and Vocational Training for the period 2012-2015 (hereinafter referred to as the Program).

Article 1. Scope and Applicability

Article 1. Scope of Application:

a) This Circular regulates the management and use of state budget funds for implementing certain Projects under the Program pursuant to Decision No. 1201/QĐ-TTg:

- Project 1: Reform and Development of Vocational Training;

- Project 4: Supporting labor export under contracts;

- Project 5: Supporting the development of the labor market;

- Project 6: Enhancing capacity, communication, and monitoring and evaluation of the Program's implementation.

b) For Project 2 - Vocational Training for Rural Labor and Project 3 - Loan Creation for Employment from the National Employment Fund, they shall be implemented according to current regulations of the Government, the Prime Minister, and specific guidance documents.

c) This Circular does not apply to the following sources of funding:

- Non-reimbursable aid funds, except where the donor or the authorized representative of the donor and the Ministry of Finance have not agreed on the expenditure rate, which shall be applied according to the rates specified in this Circular.

- Investment development funds, which shall be implemented according to current State regulations governing these funds.

2. The applicability of this Circular is to agencies, units, organizations, and individuals using state budget funds from the national budget to implement the Projects of the Program as stipulated in point a, Clause 1, Article 1 of this Circular.

1. Central budget allocated in the annual state budget expenditure plan of ministries and central agencies to implement the assigned tasks of the Program; targeted supplementary funding for localities to carry out Program tasks.

1. Central budget:

a) Included in the annual state budget estimate of ministries and central agencies to fulfill the assigned tasks of the Program.

b) Supplemental targeted funding for local budgets to implement the Projects of the Program.

2. Local budget: allocate funds for local agencies and units to perform the tasks of the Projects stipulated in Decision No. 1201/QĐ-TTg according to current laws on the decentralization of the state budget.

Article 3. Content and General Expenditure Levels

1. Expenditure for reviewing the Program, reviewing component projects under the Program; expenditure for scientific research activities related to the content and tasks of the program according to the research outline approved by the competent authority: the content and expenditure levels shall be implemented in accordance with the provisions of Circular Joint No. 93/2006/TTLT/BTC-BKHCN dated October 4, 2006 guiding the system of allocated funds for implementing research topics and science and technology projects using state budget and Circular Joint No. 44/2007/TTLT/BTC-BKHCN dated May 7, 2007 guiding the standards for building and allocating budgets for research topics and science and technology projects using state budget issued by the Ministry of Finance and the Ministry of Science and Technology (hereinafter referred to as Circular Joint No. 44/2007/TTLT/BTC-BKHCN) and any subsequent amendments and supplements (if any).

2. Expenditure for conferences to implement tasks, inspecting and supervising the implementation of the Program: the content and expenditure levels shall be implemented in accordance with the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating the system of travel expenses and expenditure for organizing conferences for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

3. Expenditure for hiring domestic experts: Based on the necessity to implement the activities of the Program and the allocated budget, the head of the agency or unit implementing the Program decides to hire domestic experts through signing a "Contract for Assignment of Work and Products". The expenditure level shall be implemented in accordance with the provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance stipulating certain consumption standards applicable to projects and programs using official development assistance funds and Circular No. 192/2011/TT-BTC dated December 26, 2011 of the Ministry of Finance amending and supplementing certain Articles of Circular No. 219/2009/TT-BTC. In cases where independent consulting organizations are hired, it shall be carried out according to the approved budget estimate and comply with the legal provisions on bidding.

4. Short-term training, professional upgrading, vocational training, and enhancing professional capacity for labor, employment, vocational training, and labor export staff: the content and expenditure levels shall be implemented in accordance with the provisions of Circular No. 97/2010/TT-BTC and Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation, management, and use of state budget funds for cadre and civil servant training and upgrading (hereinafter referred to as Circular No. 139/2010/TT-BTC) and any subsequent amendments and supplements (if any).

5. Translation and interpretation services (including ethnic languages): the content and expenditure levels shall be implemented in accordance with the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the system of expenditure for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

6. Expenditure for developing training programs and curricula:

a) Expenditure for developing framework programs; vocational training programs and curricula, and final examination question banks (if any) for key trades at national level; expenditure for the Review Board to assess regional ASEAN and international key trade programs when transferring and developing training programs, curricula, and materials for vocational teacher training, skill assessment, and certification: the content and expenditure levels shall be implemented in accordance with the annex attached to this Circular.

b) Expenditure for developing foreign language training curricula for workers going abroad; English language curricula specialized by trade or group of trades: the content and expenditure levels shall apply to the development of course curricula for intermediate vocational education programs as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance stipulating the content and expenditure levels for developing framework programs and compiling curricula and course materials for higher education, college, and intermediate vocational education programs.

7. Expenditure for establishing information management systems and databases on vocational training, developing labor market information systems, and labor export: the content and expenditure levels shall be implemented in accordance with the provisions of Circular Joint No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012 of the Ministry of Finance - Ministry of Planning and Investment - Ministry of Information and Communications guiding the management and use of funds to implement the National Program on the Application of Information Technology in State Agency Activities and Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the expenditure levels for creating electronic information to maintain the regular operation of units funded by the state budget.

8. Expenditure for purchasing equipment to serve vocational training work, quality assessment of vocational training, skill evaluation, counseling, job placement, and labor market information: such expenditures shall be carried out in accordance with the current legal provisions on bidding.

9. Program and project management expenditure:

a) The content of expenditure shall be implemented in accordance with the provisions of Clause 2, Article 16 of the Management and Operation Regulations for National Target Programs issued together with Decision No. 135/2009/QD-TTg dated November 4, 2009 of the Prime Minister.

b) The expenditure level shall be in accordance with current financial expenditure regulations.

Article 4. Special Expenditure Content and Levels for Each Project

1. Project for Reforming and Developing Vocational Training:

1.1. Expenditure for supporting the upgrade of infrastructure and the purchase of vocational training equipment:

a) Support recipients: high-quality vocational schools; public vocational colleges and technical secondary schools that have been planned as key trades (national, ASEAN regional, and international levels); teacher training colleges and departments of teacher training in vocational colleges.

b) Content and support levels:

- Ministries, sectors, and localities decide to purchase appropriate training equipment according to the list of equipment for each trade and the vocational training program issued by the Minister of Labor, Invalids, and Social Affairs.

- Renovation, upgrading, expansion, construction of certain components of vocational training facilities: may use up to 30% of the state budget funds of the Project for Reforming and Developing Vocational Training of each Ministry, sector, and locality to renovate, upgrade, expand, and construct certain components of vocational training facilities. The level of support shall be based on the approved project by the competent authority and the budget allocation capacity for the Project for Reforming and Developing Vocational Training. Ministries, sectors, and localities shall not allocate state budget funds for new investment projects to build vocational training facilities.

1.2. Building a team of lecturers, teachers, and management staff for vocational training:

a) Supporting costs for training, upgrading, and training both domestically and internationally: the content and expenditure levels shall be implemented according to Clause 4, Article 3 of this Circular and some special contents and expenditure levels as follows:

- Payment for lecturers (including payment for preparing lesson plans and lectures) who are artisans: maximum amount of 500,000 VND/session; skilled technical workers: maximum amount of 300,000 VND/session.

- For specialized professional knowledge training courses; training courses using new teaching methods without existing textbooks and materials, in addition to the lecturer payment as stipulated above, the head of the agency or unit responsible for organizing these training courses for vocational teachers shall decide to pay for compiling lesson plans and lectures according to the provisions at point a, Clause 6, Article 3 of this Circular based on the quality requirements of each training course.

- Costs for raw materials, fuels, consumables, and practical tools. The expenditure level shall be based on actual needs and suitable for each profession, decided by the head of the agency or unit organizing teacher training based on the budget allocated by the competent authority.

b) Supporting costs for foreign language training for lecturers and teachers to teach international and ASEAN-level vocational skills: implemented according to Circular No. 139/2010/TT-BTC. Specific support levels shall be decided by the Ministries, agencies equivalent to ministries, and provincial People's Committees from the annual allocated funds to implement. Each vocational lecturer or teacher can only be supported once from this Project's funds, and will not be supported if they have already been trained in foreign languages through other government budgets.

1.3. Costs for transferring program modules of key vocational skills at the regional ASEAN and international levels and pilot training of key vocational skills at the regional ASEAN and international levels as stipulated in Decision No. 371/QĐ-TTg: Based on the current financial expenditure regulations and the content and expenditure levels in this Circular, the Minister of Labor, Invalids, and Social Affairs shall approve specific activities and the form of ordering services for public service use of state budget funds within the allocated budget and implement according to Decision No. 39/2008/QĐ-TTg dated March 14, 2008, of the Prime Minister.

1.4. Costs for developing quality assessment activities in vocational training:

a) Costs for assessing the quality of vocational training facilities and piloting the assessment of training program quality:

- Costs for writing self-assessment reports; quality assessment reports for vocational training 800,000 VND/report (index report; criterion report; summary report).

- Hiring experts to consult on vocational training quality assessment 800,000 VND/report.

- Costs for evaluating self-assessment reports on vocational training quality 100,000 VND/report (index report, criterion report, summary report).

- Payment for the Quality Assessment Council; writing special topics, summary reports, investigations, surveys, organizing scientific seminars: expenditure levels shall be applied according to Circular Joint No. 44/2007/TTLT-BTC-BKHCN.

b) Costs for building a pilot model of a quality management system in vocational college:

- Costs for writing special topics, reports on the pilot model of a quality management system: expenditure levels shall be applied according to Circular Joint No. 44/2007/TTLT-BTC-BKHCN.

- Costs for hiring foreign experts to build, implement, and evaluate experimental results of the quality management system model in vocational colleges:

+ Confirmation and management of foreign experts shall be carried out according to Circular Joint No. 12/2010/TTLT-BKHĐT-BTC dated May 28, 2010, of the Ministry of Planning and Investment - Ministry of Finance detailing and guiding the implementation of the Regulation on Foreign Experts Implementing ODA Programs and Projects issued together with Decision No. 119/2009/QĐ-TTg dated October 1, 2009, of the Prime Minister.

+ The head of the unit shall decide based on the allocated budget and implement according to the current laws on bidding.

c) Costs for hiring organizations to conduct quality assessments of training programs transferred from abroad according to Decision No. 371/QĐ-TTg shall be implemented according to the current laws on bidding.

1.5. Costs for developing a national skill certification system for workers and skill certification for key vocational teachers (hereinafter referred to as national skill certification):

a) Costs for establishing and promulgating national skill standards:

- Costs for newly establishing national skill standards:

+ Drafting job analysis diagrams 750,000 VND/diagram;

+ Drafting job analysis forms 300,000 VND/form;

+ Establishing a list of jobs according to different levels 200,000 VND/job;

+ Compiling national skill standards 300,000 VND/standard for performing tasks;

+ Soliciting expert opinions on: Job analysis diagrams, lists of jobs according to different levels 250,000 VND/contribution document; sets of job analysis forms, sets of national skill standards 500,000 VND/contribution document.

+ Reviewing national skill standards 300,000 VND/standard for performing tasks;

+ Hiring independent experts for review (before promulgating national skill standards) 200,000 VND/standard for performing tasks.

- Costs for supplementing and revising national skill standards:

+ Supplement new content with corresponding expenditure levels equivalent to the expenditure level for establishing new national vocational skill standards.

+ Amend: content with corresponding expenditure levels equivalent to 30% of the expenditure level for establishing new national vocational skill standards. Specifically, the expenditure for review and hiring experts shall be equivalent to the expenditure level for establishing new national vocational skill standards.

b) Expenditure on compiling a national vocational skills certification examination bank:

- Expenditure on establishing a new question bank and practical examination papers, and testing examination papers to organize national vocational skills assessment: content and expenditure levels shall be applied according to the provisions of Circular Joint No. 66/2012/TTLT/BTC-BGDĐT dated April 26, 2012, issued by the Ministry of Finance and the Ministry of Education and Training guiding the content, expenditure levels, and financial management work for establishing a question bank, organizing general examinations, and preparing for participation in international and regional Olympic competitions. This circular adds the following specific expenditure items and levels:

+ Analyzing job performance standard sheets, determining necessary knowledge and skills to compile multiple-choice questions and practical examination papers: VND 50,000 per one job performance standard sheet.

+ Compiling practical examination papers: VND 750,000 per one examination paper.

+ Soliciting expert opinions on practical examination papers and multiple-choice questions: VND 200,000 per one opinion document.

+ Reviewing practical examination papers: VND 200,000 per one examination paper.

+ Hiring AutoCAD experts for practical examination papers (if applicable): maximum VND 1,000,000 per examination paper.

+ Determining equipment, tools, and materials list: VND 200,000 per examination paper.

- Expenditure on supplementing and amending the question bank and practical examination papers:

+ Supplement new content with corresponding expenditure levels equivalent to the expenditure level for establishing a new question bank and practical examination papers.

+ Amend: content with corresponding expenditure levels equivalent to 30% of the expenditure level for establishing a new question bank and practical examination papers. Specifically, the expenditure for review and hiring experts shall be equivalent to the expenditure level for establishing a new question bank and practical examination papers.

c) Expenditure on organizing pilot evaluation and issuing national vocational skills certificates:

- Renting venues, transportation means, machinery, equipment, and tools: expenditure according to contracts, actual prices at the time of rental, suitable for each profession, and decided by the head of the agency or unit based on the approved budget.

- Purchasing raw materials, office supplies: carried out according to the provisions of Circular No. 68/2012/TT-BTC dated April 26, 2012, issued by the Ministry of Finance regarding bidding to purchase assets to maintain regular operations of state agencies, political organizations, social-political organizations, occupational social-political organizations, social organizations, occupational social organizations, and people's armed forces units.

- Honoraria for evaluation boards, examination committees, organizing committees; marking exams, reviewing results, and compiling reports: content and expenditure levels implemented according to points d and i, Clause 2, Article 3 of Circular No. 79/2012/TTLT-BTC-BLDTBXH dated May 21, 2012, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs regarding the content and expenditure levels for teacher vocational teaching demonstration activities and vocational equipment self-made competition activities.

1.6. Expenditure on developing equipment lists for key professions according to training levels and degrees:

a) Expenditure on establishing new equipment lists for key professions according to training levels and degrees: content and expenditure levels according to the provisions of Circular Joint No. 27/2011/TTLT-BTC-BLDTBXH dated February 28, 2011, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs regarding the content and expenditure levels for establishing equipment lists for primary vocational training, intermediate vocational training, and college-level vocational training (hereinafter referred to as Circular No. 27/2011/TTLT-BTC-BLDTBXH).

b) Expenditure on supplementing and amending equipment lists:

- Supplement new content with corresponding expenditure levels equivalent to the expenditure level for establishing new equipment lists as stipulated in Circular No. 27/2011/TTLT-BTC-BLDTBXH.

- Amend: content with corresponding expenditure levels equivalent to 30% of the expenditure level for establishing new equipment lists as stipulated in Circular No. 27/2011/TTLT-BTC-BLDTBXH. Specifically, the expenditure for review and hiring experts shall be equivalent to the expenditure level for establishing new equipment lists.

1.7. Expenditure on developing infrastructure standards and economic-technical norms for key professions according to training levels and degrees (including: consumption quotas for practical materials; training cost quotas per profession and training level): content and expenditure levels according to Clause 1, Article 3 of this Circular and Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, the Ministry of Justice, and the Office of the Government guiding the preparation, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system.

2. Project to support laborers going abroad under contracts:

2.1. Support recipients: Workers who wish to work abroad (excluding workers covered by Decision No. 71/2009/QĐ-TTg dated April 29, 2009, of the Prime Minister approving the Program to Support Poor Districts to Promote Labor Export to Reduce Poverty Rapidly and Sustainably from 2009 to 2020) belonging to the following categories:

a) Workers who are main family members of policy beneficiaries with meritorious service; ethnic minority workers; workers from poor households.

b) Workers from near-poor households.

c) Workers whose agricultural land was reclaimed without compensation land.

d) Workers participating in high-level training programs under agreements between the Government of Vietnam and the receiving country or under contracts between Vietnamese enterprises and foreign partners.

2.2. Content and level of support:

a) For the subjects specified in Subparagraph a, Point 2.1, Clause 2 of this Article, the following expenses will be supported:

- Short-term vocational training (if applicable), up to VND 3 million per person per course not exceeding 12 months (specific support amount according to each profession and actual training duration).

- Foreign language training, up to VND 3 million per person per course (specific support amount according to each course and actual training duration).

- Essential knowledge training for workers going abroad, VND 530,000 per person per course.

- Food allowance for workers during actual training time: The level of expenditure shall be in accordance with the Decision No. 1956/QĐ-TTg dated November 27, 2009 of the Prime Minister approving the Project on Vocational Training for Rural Laborers until 2020.

- Travel expenses (one round trip) for workers from their place of residence to the training location if they reside more than 15 kilometers away from the training site or more than 10 kilometers away (for particularly difficult communes) according to the regular fare of public transportation at the time of payment or capped at a maximum of VND 5,000 per kilometer for mountainous regions and VND 3,000 per kilometer for plains but not exceeding VND 400,000 per worker.

- Administrative fees for workers going to work abroad including passport, visa, health examination, criminal record check according to the current regulations of the State.

b) For the subjects specified in sub-item b, Point 2.1, Clause 2 of this Article: They shall be supported with vocational training costs, foreign language learning, and necessary knowledge enhancement at 70% of the support level provided to the subjects in sub-item a, Point 2.2, Clause 2 of this Article.

c) For the subjects specified in sub-item c, Point 2.1, Clause 2 of this Article: They shall be supported in accordance with Decision No. 52/2012/QĐ-TTg dated November 16, 2012 of the Prime Minister on policies to support job placement and vocational training for workers whose agricultural land has been reclaimed.

d) For the subjects specified in sub-item d, Point 2.1, Clause 2 of this Article: Workers participating in high-level training programs under the Agreement between the Government of Vietnam and the receiving country or under contracts between Vietnamese enterprises and foreign partners: In cases where Vietnam commits to supporting part of the training costs, the Ministry of Labor, Invalids and Social Affairs may use project funds to support part of the costs for enhancing occupational skills and foreign languages. The specific level of support for each course shall be proposed by the Ministry of Labor, Invalids and Social Affairs and agreed upon with the Ministry of Finance in accordance with the content of the agreement between Vietnam and the receiving country or the requirements of the receiving country and the budget capacity of the project.

e) Workers shall only be supported once for the expenses stipulated in this clause. In cases where actual expenses exceed the amount, localities shall proactively develop plans to mobilize contributions from workers, support from local budgets, and other sources to ensure funding for workers going to work abroad under contracts.

2.3. Level of training costs:

a) Level of training costs for each trade for the subjects specified in sub-items a and b, Point 2.1, Clause 2 of this Article: The Department of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Department of Finance and relevant agencies to establish and submit to the People's Committee of the province for approval the level of training costs for each trade in the list of training trades in accordance with the training program, training duration, and local practical conditions.

b) Level of foreign language training costs: According to the tuition fee agreed upon between the training institution and the trainee, consistent with the market tuition fee in the locality for each training course and training duration.

2.4. Method of financial support:

a) Supporting workers through the form of "Training Order Contract and Organization of Support for Workers Going Abroad":

- Based on the demand and number of workers participating in vocational training, foreign language training, and necessary knowledge enhancement, the cost of training for each trade and foreign language, and the budget allocated by the competent authority; the labor department signs a "Training Order Contract and Organization of Support for Workers Going Abroad" with vocational training institutions or labor export enterprises in accordance with Decision No. 39/2008/QĐ-TTg.

- Based on the signed "Training Order Contract and Organization of Support for Workers Going Abroad" and the list of workers participating in training, the labor department implements provisional payments to the vocational training institution or enterprise undertaking the task. The number of provisional payments, provisional payment period, and provisional payment amount shall be carried out according to the agreement in the contract based on the progress of implementing the contract.

- The vocational training institution or labor export enterprise is responsible for paying food allowances and travel expenses for students in accordance with the provisions of Point 2.2, Clause 2 of this Article. In cases where workers voluntarily withdraw from or skip classes, or are expelled from school, they will not be paid food allowances for the withdrawn, skipped, or expelled periods and return travel expenses.

- The labor department is responsible for organizing the acceptance, settlement of contracts, and payment of remaining contract value (if any):

+ If less than 70% of trainees complete the course and go to work abroad, only the vocational training, foreign language, necessary knowledge enhancement costs, food allowances, and travel expenses for the actual number of participants and training duration, and administrative fees for workers meeting the conditions to go abroad will be settled according to the actual number of workers who have departed.

+ If 70% or more of trainees complete the course and go to work abroad, 100% of vocational training, foreign language, and necessary knowledge enhancement costs for the actual number of participants in the course of the signed contract, food allowances, and travel expenses for the actual number of participants and training duration, and administrative fees for workers meeting the conditions to go abroad will be settled according to the actual number of workers who have departed.

- Settlement vouchers retained by the vocational training institution or exporting enterprise include:

+ "Training Order Contract and Organization of Support for Workers Going Abroad" between the vocational training institution or exporting enterprise and the labor department and any amended contract (if applicable);

+ Acceptance and settlement records of the "Training Order Contract and Organization of Support for Workers Going Abroad" between the vocational training institution or exporting enterprise and the labor department.

+ Payment receipts for direct payments to workers and related invoices regarding passports, visas (if applicable), and criminal records as prescribed by current regulations;

+ Health examination contracts between enterprises and authorized healthcare facilities for workers, acceptance certificates and settlement documents for such contracts, lists of workers undergoing preliminary health examinations before working abroad, and invoices for payment; for individual examinations, medical facility invoices must be provided.

b) In cases where workers eligible for support directly register with labor export enterprises to learn trades, foreign languages, and necessary knowledge and are accepted to work abroad:

- The Department of Labor - Invalids and Social Affairs shall base on the worker's payment request form and the support level stipulated in Point 2.2 Clause 2 of this Article to consider and decide on support for the worker.

- Settlement documents retained by the Department of Labor - Invalids and Social Affairs include:

+ Payment request form (Form C37-HD issued pursuant to Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance on the accounting system for administrative and public institutions).

+ Invoices for trade training, language learning, necessary knowledge enhancement, health examinations, passports, visas (if applicable), and criminal records.

3. Projects to support the development of the labor market:

a) Renting locations and equipment (if applicable) to organize job fairs. The head of the unit shall base on the allocated budget and actual needs to decide on the selection of rental locations and equipment suitable for the scale of the job fair and shall be responsible for expenditure documentation.

b) Expenses for surveys to build a labor market database as decided by the competent authority under Clauses 2, 3, and 4 of Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics. The content and amount of expenses shall be implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011 on managing, using, and settling funds for statistical surveys and Circular No. 53/2012/TT-BTC dated April 9, 2012 of the Ministry of Finance on managing, using, and settling funds for comprehensive statistical surveys decided by the Prime Minister.

4. Projects to enhance capacity, communication, and monitoring and evaluation of the Program:

4.1. Communication activities:

a) Expenses for disseminating information about labor policies, employment, vocational training, and labor export, and labor market information:

- The head of the agency tasked with communication responsibilities shall be responsible for selecting dissemination methods, content, and programs ensuring economy and effectiveness, prioritizing radio broadcasts at commune and ward levels within the allocated budget.

- The content and amount of expenses are as follows:

+ Production costs for radio and television programs on mass media (radio, television, newspapers, magazines) as stipulated in Decision No. 39/2008/QĐ-TTg.

+ Costs for purchasing, duplicating, and distributing communication materials. The amount of expenses shall be approved by the competent authority within the allocated budget and in accordance with the bidding laws.

+ Updating, repairing posters, banners, slogans: Expenditure level based on market prices in the locality and legitimate expense receipts.

+ Community radio broadcasting costs: editing radio scripts: VND 75,000 per page of 350 words; remuneration for broadcasting: VND 15,000 per broadcast, VND 20,000 per broadcast if in ethnic languages.

b) Expenses for organizing the dissemination of laws on labor, employment, vocational training, and labor export: content and amount of expenses according to Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010 of the Ministry of Finance and the Ministry of Justice guiding the establishment, management, and use of funds to ensure legal education and dissemination.

c) Expenses for supporting the construction and distribution of newsletters on labor market policies, employment, vocational training, and labor export at commune and ward levels: VND 1,500,000 per commune or ward per year (at least four broadcasts monthly on the commune or ward radio system).

4.2. Monitoring and Evaluation Activities:

a) Expenses for establishing frameworks and systems of indicators for monitoring and evaluating policies, Programs, and projects: content and amount of expenses according to Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, the Ministry of Justice, and the Office of the Government guiding the preparation, management, use, and settlement of state budget funds to ensure legislative work and the completion of the legal system.

b) Expenses for monitoring and evaluating the implementation of Program projects: content and amount of expenses according to Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance guiding the preparation, management, and use of funds to ensure policy implementation checks and Circular No. 97/2010/TT-BTC.

Article 5. Establishment, allocation, management, utilization, and settlement of the budget

1. The establishment and allocation of the Program's budget estimate shall be carried out in accordance with the State Budget Law and other guiding documents and management mechanisms for National Target Programs.

- Annually, based on the State Budget Allocation Notification for the Program (operational capital portion) from the Ministry of Finance, the Ministry of Labor - Invalids and Social Affairs will develop a detailed allocation plan for ministries, central agencies, and localities, which will be submitted to the Ministry of Finance for consolidation and submission to the competent authority for decision-making to allocate the budget to ministries, central agencies, and target funding to localities.

- Based on the allocated budget, the Department of Labor - Invalids and Social Affairs will lead and coordinate with relevant agencies to develop a detailed budget allocation plan for each project and agency, which will be submitted to the Department of Finance for consolidation and reported to the People's Council of the province or centrally-administered city for approval before deciding on the budget allocation to agencies and units.

2. Agencies and units allocated and assigned the Program's budget are responsible for managing, using, and settling accounts in accordance with established regulations.

3. Implement direct budget allocation to agencies and units conducting communication activities based on communication tasks, economic and technical norms, and current financial expenditure regulations. In cases where agencies and units are allocated budgets for communication activities but require cooperation from other agencies and units also engaged in communication activities, they may place orders according to regulations, but the maximum amount shall not exceed 100,000,000 VND per agency/unit/year.

4. The procurement of equipment, materials, goods; repair, renovation, and upgrading of infrastructure shall be carried out in accordance with the provisions of the Law on Bidding, the Law on Investment Construction, and guiding documents of these laws. For goods and services placed under order, implementation shall follow the provisions of Decision No. 39/2008/QĐ-TTg and guiding documents for this decision.

5. For activities and tasks that agencies and units have contracted with other agencies and units to perform, the vouchers serving as the basis for settlement and finalization shall be retained by the agency or unit receiving the budget allocation, including: the task execution contract (accompanied by detailed budget approved by the leading agency), work acceptance records, contract termination records, financial settlement reports of the executing agency or unit, payment authorization forms or payment vouchers, and related documents. Specific expense invoices and vouchers shall be kept by the agency directly implementing the contract in accordance with current regulations.

Agencies and units implementing contracts are responsible for carrying out the tasks stipulated in the signed program, directly utilizing funds according to current financial expenditure regulations; preparing and submitting financial settlement reports on the allocated funds to the contracting agency or unit (not included in their own financial settlement report).

6. Reporting system: Regularly every quarter and annually, Ministries, central agencies, and People's Committees of provinces and centrally-administered cities are responsible for reporting the situation and results of the Program (including both financial resources and professional targets) in accordance with current regulations.

Article 6. Implementation Provisions

1. This Circular takes effect from September 15, 2013. As for the provisions set forth in Clause 3, Article 5, implementation will commence from the fiscal year 2014.

2. Repeal Joint Circular No. 90/2008/TTLT-BTC-BLDTBXH dated October 16, 2008, guiding the management and use of Project funds to enhance vocational training capacity under the National Target Program on Education and Training until 2010; Joint Circular No. 16/2007/TTLT-BTC-BLDTBXH dated March 8, 2007, issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs, guiding the management and use of funds for teacher training in vocational education; and Joint Circular No. 13/2008/TTLT-BTC-BLDTBXH dated January 31, 2008, guiding financial management mechanisms for certain projects and activities under the National Target Program on Employment until 2010.

3. When the provisions cited in Decrees, Resolutions, Circulars, and Joint Circulars referred to in this Joint Circular are amended, the new provisions shall apply.

4. During implementation, if there are any difficulties, units should promptly reflect them to the Ministry of Finance for coordination with the Ministry of Labor, Invalids and Social Affairs to study and resolve them./.