Circular No. 123/2009/TT-BTC stipulates the contents and expenditure levels for building framework programs and compiling course materials for undergraduate, college, and vocational high school majors.

CIRCULAR

Regulations on the content and amount of expenditure for developing framework programs and compiling course materials for undergraduate, college, and vocational high school programs

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Pursuant to Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;
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;

After receiving the unified opinion of the Ministry of Education and Training (MOET), the Ministry of Finance guides the content and amount of expenditure for developing framework programs and compiling course materials for undergraduate, college, and vocational high school programs as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. The subject to which this Circular applies is agencies, units, and training institutions that use state budget funds to implement the development of framework programs for undergraduate, college, and vocational high school programs and the compilation of course materials for these programs.

Article 2. In addition to state budget funds, the State encourages agencies, units, and training institutions to use other lawful sources of funding for the compilation of course materials. Agencies, units, and training institutions may apply the provisions of this Circular when using other sources of funding for the compilation of course materials.

II. CONTENT AND EXPENSES

Article 3.General contents and expenses:

1. Expenditure for meetings, training sessions to implement tasks, and travel expenses to serve the activities of developing framework programs and compiling course materials: the content and amount of expenditure shall be implemented according to the provisions of Circular No. 23/2007/TT-BTC dated March 21, 2007, of the Ministry of Finance on travel expense regulations and meeting expense regulations, Circular No. 127/2007/TT-BTC dated October 31, 2007, of the Ministry of Finance amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007, of the Ministry of Finance.

2. Expenditures for survey activities to determine training needs: apply the expenditure levels as prescribed in Circular No. 120/2007/TT-BTC dated October 15, 2007, of the Ministry of Finance guiding the management, use, and settlement of funds for surveys from state budget funds.

3. Translation costs: apply according to Decision No. 61/2006/QD-BTC dated November 2, 2006, of the Minister of Finance on issuing certain cost standards applicable to projects and programs using official development assistance (ODA) funds and other legal documents amending and supplementing (if any).

4. Expenditure for building electronic data systems for framework programs and course materials: apply according to the provisions of Circular No. 137/2007/TT-BTC dated November 28, 2007, of the Ministry of Finance guiding the level of expenditure for creating electronic information and other regulations regarding the construction and management of state data systems.

5. Printing costs for materials, purchasing office supplies to serve the activities of developing framework programs and compiling course materials: the amount of expenditure is based on actual needs arising from decisions made by the head of the unit and legitimate receipts and vouchers.

Article 4.Special contents and expenses:

1. Expenditure for developing framework programs, course programs, and course materials for undergraduate and college programs:

a. Expenditure for developing framework programs:

- Course material preparation: 25,000 VND per class hour

- Revision and overall editing: 15,000 VND per class hour

- Review and comment: 10,000 VND per class hour

b. Expenditure for developing course programs:

- Course material preparation: 75,000 VND per class hour

- Revision and overall editing: 30,000 VND per class hour

- Review and comment: 20,000 VND per class hour

c. Expenditure for preparing course materials:

- Writing course materials: 70,000 VND per standard page

- Revision and overall editing: 25,000 VND per standard page

- Review and comment: 35,000 VND per standard page

d. Expenditure for revising and supplementing framework programs, course programs, and course materials: the maximum amount does not exceed 30% of the above new development costs.

2. Expenditure for developing framework programs, course programs, and course materials for vocational high school programs:

a. Expenditure for developing framework programs:

- Course material preparation: 20,000 VND per class hour

- Revision and overall editing: 15,000 VND per class hour

- Review and comment: 10,000 VND per class hour

b. Expenditure for developing course programs:

- Course program preparation: 70,000 VND per class hour

- Revision and overall editing: 25,000 VND per class hour

- Review and comment: 15,000 VND per class hour

c. Expenditure for preparing course materials:

- Writing course materials: 45,000 VND per standard page

- Revision and overall editing: 25,000 VND per standard page

- Review and comment: 20,000 VND per standard page

d. Expenditure for revising and supplementing framework programs and course programs, course materials: the maximum amount does not exceed 30% of the above new development costs.

Article 5.The above expenditure levels are the maximum amounts calculated per standard class hour or standard page of prepared framework programs and course materials, as stipulated by the MOET.

Depending on the complexity of each program and the allocated budget, the head of the agency or unit assigned the task of preparing programs and course materials shall base on the provisions of this Circular to establish appropriate expenditure levels for preparing programs and course materials that meet the requirements of the work and the financial capacity of each agency or unit, and reflect them in the internal expenditure regulations of the agency or unit.

III. BUDGET ESTIMATION, MANAGEMENT, AND SETTLEMENT OF FUNDS

Article 6.Budget estimation:

1. Annually, based on the plan for developing framework programs and compiling course materials for undergraduate, college, and vocational high school programs, and based on the content and amount of expenditure prescribed in this Circular, the MOET builds the budget estimate for implementing the task and incorporates it into the MOET's budget estimate to submit to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Government.

2. Based on the state budget estimate announced by the competent authority, the MOET allocates the assigned budget estimate for implementing the task of developing framework programs and compiling course materials for undergraduate, college, and vocational high school programs.

3. The allocation of the budget estimate for developing framework programs and compiling course materials for undergraduate, college, and vocational high school programs to units assigned the task is decided by the Minister of Education and Training in the following forms:

- Announce the budget estimate for affiliated units under the Ministry of Education and Training corresponding to the assigned tasks. Units shall withdraw the budget estimate from the State Treasury to implement.

- Implement public bidding for public services in the development of framework programs and compilation of curricula and textbooks for university, college, and vocational high school majors in accordance with Decision No. 39/2008/QD-TTg dated March 14, 2008, issued by the Prime Minister on the Procurement Regulations for Public Services Provided Using State Budget Funds and Circular No. 105/2008/TT-BTC dated November 13, 2008, issued by the Ministry of Finance guiding certain provisions of Decision No. 39/2008/QD-TTg dated March 14, 2008, of the Prime Minister regarding procurement, ordering, and assigning tasks for the provision of public services using state budget funds.

The Ministry of Education and Training shall enter into contracts with successful bidders for the development of framework programs and compilation of curricula and textbooks for university, college, and vocational high school majors. The acceptance of work results and settlement of expenses shall be carried out in accordance with economic contract regulations.

Article 7.Management and settlement:

Expenses for developing framework programs and compiling curricula and textbooks for university, college, and vocational high school majors shall be managed and settled according to current financial regulations.

III. IMPLEMENTATION

Article 8. This Circular shall take effect 45 days from the date of signature and replace Circular No. 87/2001/TT-BTC dated October 30, 2001, issued by the Ministry of Finance guiding the content and expenditure levels for developing framework programs for university, college, and vocational high school majors and compiling curricula and textbooks.

For the year 2009, the budget allocated to units for implementing the development of framework programs and compiling curricula and textbooks has been included in the state budget estimate.

During implementation, if there are difficulties or obstacles, units are requested to report to the Ministry of Finance for research and appropriate amendments and supplements.