JOINT CIRCULAR No. 125/2008/TTLT-BTC-BGD&ĐT GUIDING THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTATION OF THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING UNTIL 2010

 

JOINT CIRCULAR

Guidelines for managing and using funds to implement

The National Target Program on Education and Training until 2010

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

- Pursuant to Decision No. 07/2008/QĐ-TTg dated January 10, 2008 of the Prime Minister approving the National Target Program on Education and Training until 2010;

- Implementing Decision No. 915/QĐ-TTg dated September 5, 2005 of the Prime Minister approving the results of negotiations on the Development Credit Agreement of the Budget Support Program for the Implementation of the National Action Plan on Education for All;

- Implementing the Development Credit Agreement No. 4089-VN signed between the Government of Vietnam and the International Development Association on October 12, 2005;

- To enhance efficiency through improving planning processes, transparent budget allocation, and improving monitoring and supervision of the implementation of the National Target Program on Education and Training in the new phase;

The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines on the content, expenditure levels, and financial management mechanisms for projects under the National Target Program on Education and Training until 2010 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.

1. The National Target Program on Education and Training until 2010 (hereinafter referred to as the CTMTQG GD&ĐT) includes seven projects specified in Clause 2, Article 1 of Decision No. 07/2008/QĐ-TTg dated January 10, 2008 of the Prime Minister approving the National Target Program on Education and Training until 2010. The provisions of this Circular apply to six projects led by the Ministry of Education and Training (hereinafter referred to as the Ministry of GD&ĐT), namely Projects 1, 2, 3, 4, 5, and 6 as stipulated in Point a, Clause 4, Article 1 of Decision No. 07/2008/QĐ-TTg dated January 10, 2008 of the Prime Minister.

2. The entities subject to this Circular are agencies and units that use CTMTQG GD&ĐT funds to implement Projects 1 to 6 as prescribed in Decision No. 07/2008/QĐ-TTg dated January 10, 2008 of the Prime Minister.

3. Funds for implementing the CTMTQG GD&ĐT are allocated in the central government's budget estimate, including:

- Domestic capital: Allocated from the central government budget annually.

- Foreign capital: The budget support program for the implementation of the National Action Plan on Education for All includes concessional loans from the World Bank (WB) and co-financing from various governments (the United Kingdom, Canada, Belgium, New Zealand, the European Union - EU, Norway, Spain).

4. In addition to CTMTQG GD&ĐT funds supported by the central government with specific purposes, ministries, sectors, localities, heads of agencies and units benefiting from the CTMTQG GD&ĐT shall actively mobilize and utilize other legitimate sources of funds such as: retained fees and charges, voluntary contributions from individuals and economic-social organizations both domestically and internationally (in cash, in kind, labor services...), supplemented from local budgets to implement the CTMTQG GD&ĐT.

6. The areas with particularly difficult socio-economic conditions as specified in Decision No. 1210/QĐ-TTg dated September 5, 2012 of the Government Chairman on approving the Program on education and training during the period of 2012 - 2015 include particularly difficult communes and villages defined by competent authorities.

6. Products of the CTMTQG GD&ĐT, including programs, textbooks, teaching materials, must be submitted in electronic form to the Ministry of Education and Training (Information Technology Department) for publication on the Ministry’s website to serve common use.  

II. CONTENT AND GENERAL EXPENDITURE LEVELS

1. Concluding conferences, training sessions, and travel expenses for inspection and supervision activities conducted according to Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on travel expense regulations and organizing conference expense regulations for state agencies and public service units; 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. Training and professional development courses for teachers, lecturers, and education managers under the CTMTQG GD&ĐT shall be implemented in accordance with Circular No. 51/2008/TT-BTC dated June 16, 2008 of the Ministry of Finance guiding the management and use of training and professional development funds for civil servants.

3. Surveys conducted under the CTMTQG GD&ĐT shall be carried out in accordance with Circular No. 120/2007/TT-BTC dated October 15, 2007 of the Ministry of Finance guiding the management, use, and settlement of survey funds from state budgetary funds.

4. For the use of CTMTQG GD&ĐT funds to purchase equipment, materials, and textbooks, it must be carried out in accordance with the provisions of the Law on Bidding No. 61/2005/QH11 dated November 26, 2005, Decree No. 58/2008/NĐ-CP dated May 5, 2008 of the Government guiding the implementation of the Law on Bidding and the selection of construction contractors under the Construction Law, Circular No. 63/2007/TT-BTC dated June 15, 2007 of the Ministry of Finance guiding the implementation of bidding for asset procurement to maintain the regular operation of state agencies with state funds, and Circular No. 131/2007/TT-BTC dated November 5, 2007 of the Ministry of Finance amending and supplementing Circular No. 63/2007/TT-BTC dated June 15, 2007, and other current guiding documents of the State regarding the Law on Bidding.

The use of funds from the National Target Program for Education and Training to invest in construction, renovation, and repair must be carried out in accordance with the provisions of the Construction Law dated November 26, 2003, the Bidding Law No. 61/2005/QH11 dated November 26, 2005, Decree No. 16/2005/NĐ-CP dated February 7, 2005 of the Government on project management for construction investment projects, Decree No. 112/2006/NĐ-CP dated September 29, 2006 of the Government amending and supplementing certain articles of Decree No. 16/2005/NĐ-CP on project management for construction investment projects, Decree No. 58/2008/NĐ-CP dated May 5, 2008 of the Government guiding the implementation of the Bidding Law and the selection of contractors under the Construction Law, Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance on the management and settlement of investment capital and operational capital with investment characteristics from state budget funds, and Circular No. 130/2007/TT-BTC dated November 2, 2007 of the Ministry of Finance amending and supplementing certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007 of the Ministry of Finance, Decree No. 99/2007/NĐ-CP dated June 13, 2007 of the Government on the management of construction investment costs, and other current guiding documents implementing the Bidding Law and project management for construction investment projects.

III. CONTENT AND SPECIAL EXPENSE LEVELS OF PROJECTS

1. Project "Support for the Implementation of Universal Secondary Education (Junior High School) Completion, Maintaining the Results of Universal Primary Education Completion, and Supporting Universal Upper Secondary Education."

1.1. Expenditure on purchasing textbooks (SGK), teaching materials for shared bookshelves, minimum learning supplies, teaching equipment, and means of instruction for literacy classes (XMC), universal primary education (PCGDTH), universal secondary education (PCGDTHCS), and universal upper secondary education (PCGDTrH) at educational facilities located in particularly difficult economic and social communes according to the Prime Minister's Decisions: Decision No. 164/2006/QĐ-TTg dated July 11, 2006 approving the list of particularly difficult communes, border communes, and safe area communes for investment in the program for developing the economy and society of particularly difficult communes in mountainous areas during the period 2006-2010; Decision No. 163/2006/QĐ-TTg dated July 11, 2006 approving the list of particularly difficult communes that have basically completed the objectives of the program for developing the economy and society of particularly difficult communes in mountainous areas, border areas, remote and extremely remote areas (Program 135 for the period 1999-2005); Decision No. 113/2007/QĐ-TTg dated July 20, 2007 approving the list of communes that have completed the objectives of the program for developing the economy and society of mountainous areas, border areas, remote and extremely remote areas during the period 1999-2005, supplementing communes and villages into the scope of investment for Program 135 Phase II and coastal and island communes into the scope of investment for the National Target Program to reduce poverty during the period 2006-2010; Decision No. 69/2008/QĐ-TTg dated May 28, 2008 approving the supplementary list of particularly difficult communes, border communes, and safe area communes for investment in Program 135 Phase II and the list of communes removed from the scope of investment in Program 135 Phase II; and other decisions of the Prime Minister related thereto; Decision No. 01/2008/QĐ-UBDT dated January 11, 2008 of the Minister, Chairman of the Committee for Ethnic Minorities approving the list of particularly difficult village areas in Zone II for investment in Program 135 Phase II.

1.2. Support for inclusive education for children with disabilities and other target groups within the compulsory education age range in economically and socially difficult regions, and those belonging to poor households (as defined by the Government) who have not yet enrolled in school.

1.3. Expenditure on mobilizing children within the compulsory education age range to attend school.

1.4. Expenditure on lighting for evening universal education classes; expenditure on supporting activities of the provincial, district, and commune universal education steering committees; expenditure on supporting organizational and managerial staff for universal education classes, and purchasing record books to track the learning process.

Based on the actual situation in the locality and within the State budget (NSNN) allocated to the National Target Program for Education and Training by the Government, the People's Committees of provinces and centrally-administered cities shall submit specific regulations to the Standing Committee of the People's Council at the same level regarding the expenditure levels for items 1.1, 1.2, 1.3, and 1.4 of this section for implementation in their localities.

1.5. Payment of remuneration to teachers teaching literacy (XMC), universal primary education (PCGDTH), universal secondary education (PCGDTHCS), and universal upper secondary education (PCGDTrH).

For teachers within the education sector's staffing quota, the remuneration payment is calculated based on the number of hours taught beyond the standard quota and paid as overtime wages according to Circular Joint No. 50/2008/TTLT-BGDĐT-BNV-BTC dated September 9, 2008 of the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of the overtime wage system for teachers in public educational institutions.

For individuals outside the education sector's staffing quota, if they meet the required qualifications and capabilities for teaching and voluntarily participate in teaching literacy and universal education classes, they shall enter into contracts with the Department of Education and Training, the Provincial Department of Education and Training, and the remuneration payment will be equivalent to the salary of a teacher within the staffing quota with the same level of education, years of experience, and teaching grade and class (according to the salary scale issued together with Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government).

1.6. Expenditure on training and capacity building for teachers and managers of primary schools, junior high schools, senior high schools, comprehensive technical centers - vocational training centers, continuing education centers, foreign language and information technology centers to carry out universal education work, aiming to enhance professional skills, teaching and management abilities, and improve the ability to implement and maintain universal education activities. The expenditure level is implemented according to Clause 2, Section II of this Circular.

1.7. Expenditure on organizing surveys, data collection, inspection, certification of universal education standards, and establishing standards for universal education attainment at the secondary level. The expenditure level is implemented according to Clause 3, Section II of this Circular.

1.8. Expenditure on rewarding collectives and individuals with outstanding achievements in universal education work, in accordance with the decisions of competent authorities, following the current regulations of the State.

2. Project to renovate educational programs, textbooks, and teaching materials

2.1. Contents at the central level:

2.1.1. Expenditure on developing framework programs and compiling textbooks for common subjects in university, college, and vocational high school levels issued by the Ministry of Education and Training shall be implemented according to Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the contents and expenditure levels for developing framework programs for higher education, college, and vocational high school training sectors and compiling programs and textbooks for subjects, and other current regulations.

2.1.2. Expenditure on developing electronic textbooks for university and college levels to be uploaded onto the education network http://ebook.moet.gov.vn

            - Expenditure on compiling textbooks, the expenditure level according to Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the contents and expenditure levels for developing framework programs for higher education, college, and vocational high school training sectors and compiling programs and textbooks for subjects, and other current regulations.

            - Expenditure on converting formats of textbooks uploaded onto the education network shall be applied according to Circular No. 137/2007/TT-BTC dated November 28, 2007 of the Ministry of Finance guiding expenditure levels for creating electronic information.

2.1.3. Expenditure on developing new examination and graduation schemes: To be carried out according to the budget estimate and current expenditure regulations approved by the agency responsible for allocating the budget.

2.1.4. Expenditure on organizing the compilation of textbooks, materials, and learning materials for population education, gender, and life skills courses for teacher training schools. The expenditure level shall be implemented according to Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the contents and expenditure levels for developing framework programs for higher education, college, and vocational high school training sectors and compiling programs and textbooks for subjects, and other current regulations.

2.1.5. Expenditure on developing programs, compiling textbooks (SGK), exercise books (SBT), teachers' books (SGV), and vocational guidance materials (TLHDNV) for preschool, primary, secondary, high school, technical high school, continuing education, special education, ethnic education (textbooks for teaching Vietnamese and ethnic languages to children of ethnic minorities), developing programs and compiling textbooks for training ethnic minority language teachers, and compiling vocational guidance materials for education inspectors.

The contents and expenditure levels are as follows:

a. Developing overall programs and subject programs:

- Developing programs: maximum VND 150,000 per session.

- Revising and editing overall: maximum VND 45,000 per session.

- Reviewing programs: maximum VND 10,000 per session per person.

b. Compiling textbooks (SGK) and teachers' books (SGV):

- Remuneration for authors: VND 100,000 - VND 400,000 per session.

- Remuneration for chief editors: maximum VND 45,000 per session.

- Remuneration for overall chief editor: maximum VND 30,000 per session.

- Remuneration for reviewing outlines: VND 100,000 - VND 400,000 per outline draft per person.

- Remuneration for reviewing manuscript drafts: VND 1,000 - VND 5,000 per page of manuscript draft per person (page size 14.5cm x 20.5cm).

c. Compiling exercise books (SBT) and vocational guidance materials (TLHDNV): remuneration rates are applied as stated in item (b) above, with the number of sessions calculated as 3 pages = 1 session.

d. Remuneration for translating materials:

- From foreign languages to Vietnamese: maximum VND 45,000 per page of 350 words.

- From Vietnamese to foreign languages: maximum VND 50,000 per page of 350 words.

e. Remuneration for illustrating books:

- Remuneration for cover illustration: VND 100,000 - VND 300,000 per cover.

- Remuneration for technical drawing: VND 1,000 - VND 15,000 per illustration.

- Remuneration for artistic illustration: VND 20,000 - 200,000 per image.

g. Expenditure on organizing book completion:

The head of the "Project to Renovate Educational Programs, Textbooks, and Teaching Materials" shall consider the necessity and decide to organize book completion camps for specific types of books but not exceeding five days for each camp.

During the time organizing book completion camps, the following expenditures may be incurred:

- Remuneration for authors and editors: maximum VND 80,000 per person per day.

- Subsidy for meals (authors, editors, members of the organizing committee): maximum VND 70,000 per person per day.

- Water expenses: maximum VND 10,000 per person per day.

- Transportation expenses: reimbursed based on actual costs.

- The organizing committee shall pay for room rental fees for concentrated accommodation at the work location; the expenditure level shall be in accordance with the current travel expense regulations.

f. Expenditure on book review: During the time concentrating to organize book reviews, the following expenditures may be incurred:

- Subsidy for meals: maximum VND 70,000 per person per day.

- Water expenses: maximum VND 10,000 per person per day.

- Transportation expenses: reimbursed based on actual costs.

- The organizing committee shall pay for room rental fees for concentrated accommodation at the work location; the expenditure level shall be in accordance with the current travel expense regulations.

- Expenditure on reviewing books: maximum VND 15,000 per session per person.

- Remuneration for members of the Evaluation Board (for the days organizing book evaluations):

+ Chairman of the Review Committee: maximum VND 50,000 per day.

+ Deputy Chairmen, members, and secretaries of the Review Committee: maximum VND 40,000 per day per person.

Based on the principle of using state budget funds economically and effectively, the Minister of Education and Training shall specify detailed expenditure levels within the aforementioned expenditure range to suit the actual situation.

2.1.6. Producing manuscript drafts, printing textbooks (SGK), teachers' books (SGV), exercise books (SBT), vocational guidance materials, and optional materials (if any) for distribution to students and teachers participating in pilot teaching:

- Expenditure levels for each production stage:

+ Content editing: maximum VND 12,000 per page (size 14.5 cm x 20.5 cm).

+ Proofreading: maximum VND 2,400 per page.

+ Book page design, technical and artistic editing: maximum VND 6,240 per page.

+ Printing plate making (per page): maximum VND 3,500 per page.

+ Correcting print errors: maximum VND 3,900 per page.

+ Sample cover printing: maximum VND 17,241 per cover.

+ Film cost standard: maximum VND 70 per square centimeter.

- For printing contracts with a value under VND 100 million, they shall be implemented in accordance with the current regulations of the Ministry of Finance on guiding the implementation of bidding for asset procurement to maintain the regular operation of state agencies using state funds.

- For printing contracts with a value over VND 100 million, they shall be subject to price appraisal in accordance with Circular No. 05/2004/TT-BTC dated January 30, 2004 of the Ministry of Finance on guiding the management of prices of goods and services ordered by the State and paid from the State budget, or carried out in accordance with the provisions of the law on bidding.

2.1.7. Organize research, design, manufacture, appraisal, and approval of samples of equipment suitable for new programs and textbooks, produce video tapes and audio tapes serving the reform of general education programs. The price of sample equipment, video tapes, and audio tapes shall be appraised in accordance with Circular No. 05/2004/TT-BTC dated January 30, 2004 of the Ministry of Finance on guiding the management of prices of goods and services ordered by the State and paid from the State budget.

2.1.8. Develop multiple-choice questions and organize examinations for the trial application of textbooks in accordance with Joint Circular No. 49/2007/TTLT-BTC-BGDĐT dated May 18, 2007 of the Ministry of Finance and the Ministry of Education and Training on guiding the content, expenditure levels, and financial management work for the construction of multiple-choice question banks and organizing general examinations, preparing for participation in international and regional Olympic competitions.

2.1.9. Expenses for organizing training and professional development for: teachers piloting the new program and textbooks at the provincial level; education inspectors at all levels of general education and vocational secondary schools, colleges, and universities, in accordance with the prescribed regulations. The Ministry of Education and Training decides the number of participants, days, and location of the training. The expenditure level is regulated in Section II of this Circular.

2.1.10. Expenses for organizing scientific seminars and conferences to summarize and evaluate the implementation of educational program and textbook reforms. The expenditure level is regulated in Section II of this Circular.

The expenditure level for each participant in scientific seminars on educational program and textbook reforms is stipulated as follows:

- Chairperson: VND 200,000 per session.

- Seminar secretary: VND 100,000 per session.

- Invited delegates: VND 70,000 per session.

- Presentations based on commissioned orders: a maximum of VND 500,000 per presentation.

2.1.11. For schools directly under the Ministry of Education and Training that have high school classes, expenses for purchasing books (textbooks, exercise books, supplementary materials, teaching aids) for shared bookshelves for policy-oriented teachers and students, and students from particularly difficult communes to borrow free of charge; purchasing teaching and learning equipment according to the requirements of the new program and textbooks based on the list of equipment issued by the Ministry of Education and Training; expenses for training and professional development for teachers according to the new program and textbooks; the expenditure level is regulated in Section II of this Circular.

2.1.12. Other related expenses during the implementation of the project, the Project Steering Committee will report to the Ministry of Education and Training for guidance within their authority. In necessary cases, the Ministry of Education and Training will consult with the Ministry of Finance to determine specific expenditure levels.

2.2. Local expenditure items:

2.2.1. Expenses for purchasing books (textbooks, exercise books, supplementary materials, teaching aids) for shared bookshelves for policy-oriented teachers and students, and students from particularly difficult communes to borrow free of charge.

2.2.2. Purchasing teaching and learning equipment according to the requirements of the new program and textbooks based on the list of equipment issued by the Ministry of Education and Training, ensuring that classes implementing the program reform first and then supplementing for classes that have already implemented the program reform.

2.2.3. Expenses for training and professional development for pilot teachers and all teachers following the new program and textbooks, and professional development for education inspectors at all levels of general education and vocational secondary schools, colleges, and universities; the expenditure level is regulated in Clause 2, Section II of this Circular.

If the training sessions are funded from ODA projects, the Ministry of Education and Training will clearly state this in the invitation letter.

2.2.4. For schools participating in the pilot of the new program and textbooks, expenses for training model teachers and pilot teachers at the rate of VND 30,000 per class for model teaching and VND 20,000 per class for pilot teaching.

2.2.5. Expenses for organizing scientific seminars and conferences to summarize and evaluate the implementation of educational program and textbook reforms as directed by the Ministry of Education and Training. The expenditure level is regulated in Item 2.1.10, Clause 2, Section III of this Circular.

3. Project for training information technology personnel and introducing IT into schools:

Some expenditure items and levels:

3.1. Training information technology personnel and introducing IT into schools:

3.1.1. Expenses for enhancing the capacity of information technology (IT) and electronics communication departments to reach advanced levels in the region.

3.1.2. Expenses for IT teaching and application to reform teaching methods in educational institutions; organizing IT courses in schools to ensure continuity and update new knowledge.

3.1.3. Developing IT application programs and contents in universities, colleges, and technical and vocational colleges, implementing IT applications in teaching subjects of various majors, applying appropriate expenditure levels as regulated in Clause 2, Section III of this Circular.

3.1.4. Developing IT training programs for teachers, applying appropriate expenditure levels as regulated in Clause 2, Section III of this Circular.

3.1.5. Training, organizing, and professional development aimed at applying IT to reform teaching methods for IT teachers in kindergartens, primary and secondary schools, continuing education, vocational secondary schools, colleges, and universities. The expenditure level is regulated in Clause 2, Section II of this Circular.

3.1.6. Purchasing and upgrading IT equipment for laboratories and practical rooms for IT instruction to serve teaching and learning. Priority should be given to investing in shared equipment for the entire school and department.

3.1.7. Purchase of computers, software licenses, multimedia projection equipment, and other supporting devices.

3.1.8. Purchase or construction of teaching and learning support software; purchase of English-language materials for information technology training.

The procurement specified in Sections 3.1.6, 3.1.7, and 3.1.8 shall be carried out in accordance with the current state regulations on bidding.

3.2. Education network development:

3.2.1. Construction of an education network control system and broadband Internet connection to educational facilities; development of digital educational information content.

3.2.2. Construction of electronic learning systems (e-Learning), electronic lecture materials, and electronic portals for educational information serving educational institutions and training centers.

3.2.3. Implementation of teleconferencing and multimedia distance learning applications through video, web, and audio conferencing.

To ensure uniformity in content and technical standards throughout the system, based on the state regulations on information technology, the provisions of Circular Joint Circular No. 43/2008/TTLT-BTC-BTTTT dated May 26, 2008 issued by the Ministry of Finance and the Ministry of Information and Communications guiding the management and use of funds for information technology application in state agencies' activities, and the guidelines of the Ministry of Education and Training on information technology application and computerization in schools, the educational facilities benefiting from this project shall develop the content of the project for training IT staff and computerization in schools and prepare a budget estimate to submit for approval by the budget allocation authority before implementation.

4. Teacher and educational administrator training project.

4.1. Expenditure on investigating and assessing the current status of teachers and educational administrators, planning and developing human resources plans for teachers at all levels of education.

4.2. Expenditure on standardizing teacher training, regular teacher training, and cyclical teacher training for teachers at all levels of education. Priority will be given to primary school teachers to complete the 12+2 program, vocational training to enhance teaching skills for primary school teachers in supporting students with educational difficulties such as class combination teaching skills, teaching Vietnamese to ethnic minority students, and student-centered teaching skills.

4.3. Expenditure on training and upgrading for lecturers at teacher training colleges and departments under various appropriate forms to improve the quality of the teaching workforce.

4.4. Expenditure on regular training and specialized topic training for educational administrators under various appropriate forms to improve the quality of the educational administration workforce at all levels. Support for principal training at all levels of education according to approved projects by the Ministry of Education and Training.

4.5. Expenditure on professional qualification training for teachers and administrative staff, and capacity enhancement training for teachers and educational administrators..

The expenditure levels for the above contents shall be implemented in accordance with Section II of this Circular.

5. Project to support mountainous area education, ethnic minority areas, and areas with many difficulties.

Among them are areas with particularly difficult socio-economic conditions as stipulated in the decisions of the Prime Minister, the Minister, and the Chairman of the National Ethnic Minorities Commission mentioned in Point 1.1, Section III of this Circular.

5.1. Expenditure on repairing and maintaining classrooms, subject rooms, dormitories, multi-purpose buildings, dining halls, career guidance rooms, etc., to complete essential items to meet the scale of boarding students for high school preparatory schools and district-level ethnic minority boarding schools.

Expenditure on constructing, repairing, and maintaining essential items of provincial-level ethnic minority boarding schools towards standardization.

Expenditure on constructing, renovating, repairing, and maintaining classrooms, subject rooms, dormitories, multi-purpose buildings, dining halls, career guidance rooms, etc., for ethnic minority boarding secondary schools.

5.2. Support for repairing, renovating, and preventing deterioration of physical infrastructure in mountainous areas, ethnic minority regions, and areas with many difficulties, building combined classes in villages, hamlets, towns, phums, socs, buons to implement universal primary education and compulsory nine-year education.

5.3. Expenditure on purchasing equipment, laboratory tools, textbooks, library books, etc., to serve teaching and learning for teachers and students at high school preparatory schools, provincial and district-level ethnic minority boarding schools, and ethnic minority boarding secondary schools. Priority will be given to purchasing teaching aids and practical equipment to strengthen vocational education and ethnic cultural education for students at provincial-level ethnic minority boarding schools. Expenditure on essential equipment for organizing boarding life for schools and classes with boarding students.

5.4. Expenditure on providing minimum study supplies (paper, pens, rulers) for poor students, students with difficult circumstances, and students in mountainous areas, ethnic minority regions, and areas with particularly difficult socio-economic conditions.

Based on the actual situation in the locality and within the allocated budget for the Comprehensive Target Program for Education and Training by the Government, the People's Committees of provinces and centrally-administered cities (hereinafter referred to as Provincial People's Committee) shall specify the expenditure levels for the contents stipulated in Clause 5.4 to be implemented locally and submit them for approval by the People's Council at the same level.

6. Project to strengthen the material infrastructure of schools.

The funds for this project shall be used for investment in preschool, primary, secondary, high school, vocational college, college, university, comprehensive technical training centers, continuing education centers, community learning centers, with the following expenditure items:

 6.1. Expenditure on preschool facility support: upgrading and building additional classrooms for preschool education in difficult areas to attract the maximum number of five-year-olds to school.

6.2. Priority shall be given to upgrading and building additional classrooms and ancillary facilities at satellite schools and primary schools to meet the minimum quality standards set forth in Decision No. 55/QĐ-BGDĐT dated September 28, 2007 of the Minister of Education and Training.

6.3. Upgrade and construct architectural facilities outside classrooms (laboratories, libraries, rooms for teaching equipment, office buildings, multi-purpose houses, sanitation-water supply facilities...) to meet the minimum quality requirements of schools, with priority given to facilities aimed at gradually increasing the number of secondary schools meeting national standards.

6.4. Support the renovation of lecture halls, dormitories, student dining halls, and other auxiliary facilities of educational institutions.

Support the construction of offices for professors, associate professors, and lecturers at universities and colleges.

6.5. Purchase additional equipment to serve teaching and learning at all levels towards standardization to meet the requirements for improving the quality of education and training. Enhance laboratory, practical, and scientific research equipment for universities, colleges, and vocational colleges, prioritizing investment in central laboratories for shared use among departments within the same university or linked usage within university clusters.

6.6. Prioritize material infrastructure investment for key teacher training schools, schools upgraded from secondary teacher training colleges to colleges, multi-disciplinary schools, and schools located in mountainous regions or areas with many difficulties.

IV. ESTABLISHMENT, ALLOCATION, MANAGEMENT AND SETTLEMENT OF THE BUDGET.

The preparation, allocation, and transfer of the budget estimate, management, utilization, and settlement of funds for implementing the National Target Program on Education and Training until 2010 shall be carried out in accordance with the provisions of the State Budget Law, guiding documents for the implementation of the State Budget Law, and specific provisions set forth in this Circular.

1. Establishment of budget projections:

Annually, based on the goals and tasks approved by the Prime Minister in Decision No. 07/2008/QĐ-TTg dated January 10, 2008, the results of the evaluation of the implementation of the National Target Program on Education and Training in the previous year's report; the goals, tasks of the National Target Program on Education and Training for the planning year, and guidelines for building plans and preparing the state budget of the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Education and Training (including goals, tasks, funding, organizational measures);

- Central ministries and agencies shall guide subordinate units in building plans and budget estimates for implementing the National Target Program on Education and Training for the planning year, consolidate and prepare the budget estimate for the National Target Program on Education and Training for their ministry or agency to submit to the Ministry of Education and Training for consolidation, while also incorporating it into the annual budget estimate of their ministry or agency to submit to the Ministry of Planning and Investment and the Ministry of Finance as prescribed.

- Provincial Departments of Education and Training have the main responsibility to coordinate with relevant agencies to build plans and budget estimates for implementing the National Target Program on Education and Training for their province, detailing each target and project according to the sources of funding (central budget, local budget, other funding sources), and submit them to the Provincial Department of Planning and Investment, Provincial Department of Finance for consolidation and submission to the People's Committee of the province for approval, then send to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

Article 16. Settlement of State Budget Funds for Support

- For the Ministry of Education and Training: Based on the proposals of central ministries and agencies and localities and the total amount of funding for the National Target Program on Education and Training announced by the competent authority, the Ministry of Education and Training shall take the lead in preparing the budget estimate and allocation plan for the National Target Program on Education and Training for each target and project, and detail it for central ministries and agencies and provinces and centrally-administered cities according to the following principles and criteria:

+ Consistent with the goals and tasks approved for the entire phase and the planning year of the National Target Program on Education and Training.

+ Prioritize investment in the Northwest, Central Highlands, Mekong Delta provinces, ethnic minority regions, and particularly difficult areas.

+ Base on the inventory of the minimum quality level of primary schools to allocate priorities for provinces to invest in primary schools to achieve the minimum school quality level, integrating with other programs and projects that also invest in primary education (such as the project to solidify school and classroom structures and housing for teachers; the primary education project for children in difficult circumstances, the 135 program...).

+ Base on socio-economic survey data and statistics of various educational levels to allocate funds for specific targets (such as universal education, additional classroom needs...), and priority targets (such as purchasing textbooks, teaching equipment to reform curricula...).

+ Based on the demand proposals of the implementing agencies of the National Target Program on Education and Training to consider allocating resources to focus on solving priority targets and special tasks of the sector.

The Ministry of Education and Training shall send the allocation plan for the National Target Program on Education and Training to the Ministry of Planning and Investment and the Ministry of Finance for review and consolidation into the budget estimates of ministries, sectors, and localities for submission to the Government and the National Assembly for decision.

- For central ministries and agencies: Based on the budget estimate for the National Target Program on Education and Training allocated by the Prime Minister, they shall allocate the budget estimate to subordinate units according to the specific goals and tasks of each project, and submit the results of the allocation and transfer of the budget estimate for the National Target Program on Education and Training to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance as prescribed.

- For provinces and centrally-administered cities: Based on the budget allocated by the Prime Minister for the National Target Program on Education and Training, the People's Committee of the province shall assign the Department of Education and Training to take the lead in coordinating with the Department of Planning and Investment, the Department of Finance, and related agencies to develop plans for allocating the budget estimate for implementing the National Target Program on Education and Training, plans for mobilizing funding from the local budget and other sources to implement the National Target Program on Education and Training, detailed for each project and implementing unit, and submit them to the Department of Finance and the Department of Planning and Investment for consolidation and reporting to the People's Committee for submission to the People's Council of the province or centrally-administered city for decision. The allocated funding must not be lower than the budget estimate for the National Target Program on Education and Training allocated by the Prime Minister.

For specific contents and projects assigned by the Central Committee as individual targets, the People's Committee of the province must allocate funds not lower than the level specified by the central government for each content and project. For other projects, the People's Committee of the province may independently allocate and adjust funding among projects. After the budget allocation plan for the National Target Program on Education and Training (CTMTQG GD&ĐT) is approved by the People's Council, the People's Committee of the province shall be responsible for sending the detailed results of the preliminary budget allocation for the CTMTQG GD&ĐT (detailed for each project) to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance in accordance with regulations.

- The Decision allocating the preliminary budget of the Ministries, central agencies, and provincial People's Committees to units for implementation must be detailed according to types of expenditure for public services and investment-oriented public service expenditure in accordance with the budget item list and code number of each project under the CTMTQG GD&ĐT. Units allocated the preliminary budget for the CTMTQG GD&ĐT when allocating and assigning the preliminary budget to subordinate units must ensure the total amount and structure of the budget for component projects assigned by superiors and in accordance with the budget item list and code number of each project under the CTMTQG GD&ĐT.

3. Management, use, and settlement of funds:

- Units allocated and assigned funds to implement the CTMTQG GD&ĐT must be responsible for managing, using, and settling accounts in accordance with prescribed regulations.

- Units using funds from the CTMTQG GD&ĐT must open accounting books to record, account for, and settle accounts in accordance with the Accounting Regulations for Administrative and Public Service Organizations issued by Decision No. 19/2006/QD-BTC dated March 30, 2006, of the Minister of Finance. For the fiscal year 2008, accounting should be done according to the corresponding chapters, types, and items of the state budget item list and the CTMTQG GD&ĐT code number issued by Decision No. 25/2006/QD-BTC dated April 11, 2006, of the Minister of Finance. From the beginning of the fiscal year 2009, accounting should be done according to the corresponding chapters, types, and items of the state budget item list issued by Decision No. 33/2008/QD-BTC dated June 2, 2008, of the Minister of Finance regarding the issuance of the state budget item list system.

- The State Treasury shall implement control, disbursement, and payment for projects of the CTMTQGGD&ĐT in accordance with the Law on State Budget and Circulars of the Ministry of Finance guiding the management, disbursement, and payment of state budget expenditures through the State Treasury, current expenditure regulations, and provisions in this Circular.

V. REPORTING REGIME AND INSPECTION SUPERVISION

1. Regular Reporting Regime:

- Every six months and annually, units directly using and benefiting from the CTMTQG GD&ĐT at provincial level cities directly under the Central Government have the responsibility to regularly report on the situation and results of implementing the CTMTQG GD&ĐT to the Department of Education and Training, the Department of Planning and Investment, and the Department of Finance.

The Department of Education and Training has the responsibility to lead the consolidation of the situation and results of implementing the CTMTQG GD&ĐT (budget, indicators, specialized tasks) of subordinate units in provinces and centrally-administered cities to report to the Provincial People's Committee for approval and submission to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

- Every six months and annually, central ministries and agencies have the responsibility to report on the situation and results of implementing the CTMTQG GD&ĐT (budget, indicators, specialized tasks) to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

- Reports for the first six months of the year should be sent to relevant agencies before July 31 (applicable to budget users), before August 31 (applicable to Ministries and Provincial People's Committees); Annual reports should be submitted before March 31 of the following year (applicable to budget users), before May 31 (applicable to Ministries and Provincial People's Committees).

(Reports according to the attached forms in this Circular).

- If the deadline specified above is exceeded and the agencies and units assigned to use the CTMTQG GD&ĐT budget fail to submit reports on the implementation of the CTMTQG GD&ĐT budget to relevant agencies as required, they will be temporarily suspended from budget spending in accordance with Point 21, Section IV, Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the Law on State Budget. Specifically, as follows:

+ The financial agency issues a notice specifying the final deadline for submitting the report.

+ In case the unit still fails to comply with the notice, the financial agency issues a decision suspending budget spending for that unit, notifies the State Treasury at the same level to implement it, and simultaneously informs the superior management agency of the organization or unit subject to suspension to urge and remind them.

- The Ministry of Education and Training (Program Steering Board) is responsible for preparing regular six-monthly and annual reports (FMR) and tracking reports of the CTMTQG GD&ĐT by province and district to send to donors in accordance with the deadlines stated in the Memorandum of Understanding signed between the Government of Vietnam and the partners participating in the Budget Support Program by Results.

- The Ministry of Education and Training leads the coordination with the Ministry of Planning and Investment and the Ministry of Finance to periodically consolidate, report, and evaluate the implementation of objectives, contents, and the effectiveness of fund usage of the CTMTQG GD&ĐT to the Government.

2. Inspection, Supervision, and Audit:

- The Ministry of Education and Training (Program Steering Board) is responsible for leading and coordinating with the Ministry of Planning and Investment, the Ministry of Finance, and donors to conduct regular or spot inspections on the implementation of objectives, contents, and fund usage of the CTMTQG GD&ĐT at units under central ministries, agencies, and localities to ensure supervision over the management and use of CTMTQG GD&ĐT funds in accordance with objectives, regulations, economy, and efficiency.

- Departments of Education and Training of provinces and centrally-administered cities are responsible for leading and coordinating with the Departments of Finance and Planning and Investment to conduct regular and spot inspections, supervise, and evaluate the implementation of tasks, objectives, and indicators of projects to ensure the management and use of CTMTQG GD&ĐT funds meet the assigned indicators, purposes, regulations, economy, and efficiency.

- The People's Councils at all levels, the Fatherland Front and mass organizations at all levels, and communities participate and coordinate in supervising the implementation of the National Target Program for Education and Training (CTMTQG GD&ĐT).

- The State Audit Organization conducts audits on the entire financial management activities of the National Target Program for Education and Training (CTMTQG GD&ĐT) in accordance with the Law on State Audit. Ministries, central agencies, provincial People's Committees, local departments and sectors related to the management and use of funds for the National Target Program for Education and Training (CTMTQG GD&ĐT), direct fund-using units, and Treasury Departments at all levels shall be responsible for preparing files and documents and cooperating with the auditing agency.

- Independent annual audits of certain financial management activities of the National Target Program for Education and Training (CTMTQG GD&ĐT) shall be conducted upon authorization by the Ministry of Education and Training.

VI. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette. Previous regulations that conflict with the provisions of this Circular are hereby abolished.

2. Any difficulties encountered during implementation should be promptly reported for the Inter-Ministerial Task Force to study and amend accordingly.