Circular No. 113/2000/TT-BTC provides temporary guidelines on the system and level of expenditure for piloting programs and textbooks for junior high schools under the Junior High School Development Project.

CIRCULAR

Interim Guidelines on the System and Level of Expenditure for Pilot Programs

Secondary School Curriculum and Textbooks under the Project

to Develop Secondary Education

Pursuant to Loan Agreement No. 1537 VIE (SF) signed on December 7, 1999 between the Government of Vietnam and the Asian Development Bank;

Pursuant to Decision No. 624/TTg dated August 8, 1997 of the Prime Minister approving the Secondary School Education Development Project;

To strengthen the management of pilot activities for secondary school curriculum and textbooks under the Project to Develop Secondary Education, the Ministry of Finance hereby issues interim guidelines on the system and level of expenditure for pilot programs as follows:

I. General Principles:

The funds for implementing the Project to Develop Secondary Education are loan funds from the Asian Development Bank (ADB) and constitute revenue of the State budget. Therefore, all expenditures must comply with current financial regulations and procedures.

The expenditure levels specified in this Circular shall apply during the period of piloting new curricula and textbooks at the secondary school level under the Project to Develop Secondary Education (ADB loan).

The subjects of this Circular are secondary schools located in districts and counties of provinces and cities selected by the Ministry of Education and Training to implement pilot programs.

II. Specific Provisions:

1. Content and Levels of Expenditure:

1.1 - Expenditure for training model teachers: 10,000 VND per teaching session.

1.2 - Expenditure for training teachers in pilot programs: 5,000 VND per teaching session.

1.3 - Allowance for responsibility for principals, deputy principals, and members of the steering committee at various levels implementing pilot programs, maximum: 150,000 VND per person per month.

1.4 - Expenditure for training sessions for teachers, lecturers, and staff directing pilot programs, and for meetings to review and evaluate pilot activities: 50,000 VND per person per day.

1.5 - Expenditure for inspecting the implementation of pilot teaching programs at pilot schools according to the following regulations:

Travel expenses and accommodation costs at the destination according to the provisions set forth in Circular No. 94/1998/TT-BTC dated June 30, 1998 of the Ministry of Finance regarding travel allowances for state officials on domestic trips.

Travel allowances for officials inspecting pilot schools implementing the secondary school curriculum and textbooks according to an increase of 0.5 times the current regulations stipulated in Circular No. 4506/TC-TCĐN dated September 9, 2000 of the Ministry of Finance:

In plains and midlands, the allowance shall not exceed 30,000 VND per day per person.

In mountainous, island, border, and remote areas, the allowance shall not exceed 60,000 VND per day per person.

1.6 - Expenditure for overtime work and additional teaching hours (if any) shall be implemented according to current regulations.

1.7 - Expenditure for office supplies, teaching materials, and communication services shall be in accordance with the requirements of the pilot program and within the project's budget capacity.

2. Budget Preparation, Management, Distribution, and Settlement of Expenditures:

a. Budget Preparation:

Based on the Decision of the Minister of Education and Training assigning the task of piloting new curricula and textbooks at the secondary school level, the principal of each secondary school shall prepare a detailed budget for pilot program expenditures, submit it to the District Education Office, and send it to the Provincial Project Management Board for consolidation and reporting to the Central Project Management Board for review and approval to include in the annual budget.

b. Distribution:

After the withdrawal plan of the Project to Develop Secondary Education has been approved by the Ministry of Finance, the Central Project Management Board will, based on the pilot tasks of new curricula and textbooks at the secondary school level for each province and city, request the Central Service Bank to transfer funds to the account of the District Education Office responsible for piloting new curricula and textbooks at the secondary school level to cover program expenses.

c. Management and Settlement:

The Provincial Project Management Board shall guide the District Education Offices where there are pilot secondary schools to maintain ledgers, record updates, compile reports, and settle accounts annually. Expense settlement vouchers of each school shall be kept at the District Education Office.

The Provincial Project Management Board shall monitor the project's expenditures and pilot activities, and bear responsibility before the Central Project Management Board, the finance department, auditing agencies, and other relevant authorities regarding the legality and rationality of approved expenditures.

At the end of the year, the Provincial Project Management Board shall conduct inspections and compile comprehensive reports on the project's budget settlement for the entire province, including expenditures for piloting new curricula and textbooks at the secondary school level, and submit them to the Central Project Management Board.

3-Inspection work:

The Ministry of Education and Training shall cooperate with the Ministry of Finance and the Central Project Management Board to regularly or randomly inspect the implementation of budgets by provincial project management boards, districts, counties, and pilot schools.

III. IMPLEMENTATION PROVISIONS

1. This Circular shall take effect from the 2000-2001 academic year and shall be applied during the period of piloting new curricula and textbooks at the secondary school level under the Secondary Education Project.

2. During the implementation process, if there are difficulties or obstacles, they should be reported to the Ministry of Finance for consideration and resolution./.