JOINT CIRCULAR No. 125/2008/TTLT-BTC-BGD guiding the management and use of funds for implementing 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

national education and training strategy until 2010

 

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

Implementing Decision No. 915/QD-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 National Action Plan on Education for All;

Implementing 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 "Program") includes seven projects specified in Clause 2, Article 1 of Decision No. 07/2008/QD-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 Education and Training"), namely Projects 1, 2, 3, 4, 5, and 6 as stipulated in Point a, Clause 4, Article 1 of Decision No. 07/2008/QD-TTg dated January 10, 2008 of the Prime Minister.

2. The objects subject to this Circular are agencies and units using Program funds to implement Projects 1 to 6 as prescribed in Decision No. 07/2008/QD-TTg dated January 10, 2008 of the Prime Minister.

Funds for implementing the Program are allocated in the central government's budget estimate, including:

- Domestic capital: Arranged from the annual central government budget.

- Foreign capital: The Program for budget support to implement 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 Program funds supported by the central government with specific objectives, ministries, sectors, localities, heads of agencies and units benefiting from the Program shall proactively 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...), supplemented from local budgets to implement the Program.

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 Program, including programs, textbooks, teaching materials, must be submitted electronically to the Ministry of Education and Training (Information Technology Department) to be published on the Ministry's website for common use.

II. CONTENT AND GENERAL EXPENDITURE LEVELS

1. Concluding conferences, training seminars, business trip 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 conference organization 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 Program 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 by the Program 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 Program 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 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 on the Law on Bidding issued by the State.

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, Government Decree No. 16/2005/NĐ-CP dated February 7, 2005 on project management for construction investment, Government Decree No. 112/2006/NĐ-CP dated September 29, 2006 amending and supplementing certain articles of Government Decree No. 16/2005/NĐ-CP on project management for construction investment, Government Decree No. 58/2008/NĐ-CP dated May 5, 2008 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 public service investment capital 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, Government Decree No. 99/2007/NĐ-CP dated June 13, 2007 on the management of construction investment costs, and other current national documents guiding the implementation of the Bidding Law and project management for construction investment.

III. CONTENT AND SPECIAL EXPENSE LEVELS OF PROJECTS

1. Project "Support for the Implementation of Universal Secondary Education (Junior High School) Completion, Maintaining Primary Education Completion Results, 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), primary education completion (PCGDTH), junior high school education completion (PCGDTHCS), and upper secondary education completion (PCGDTrH) at educational facilities in particularly difficult communes economically and socially according to 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 economic and social development 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 economic and social development of particularly difficult communes in mountainous areas, border areas, remote and far-flung 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 economic and social development of mountainous areas, border areas, remote and far-flung areas during the period 1999-2005, supplementing communes and villages into the investment scope of Program 135 Phase II and coastal communes, seaside communes, and island communes into the investment scope of 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 investment scope of Program 135 Phase II; and other relevant decisions of the Prime Minister; 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 hamlets in Commune Zone II for investment in Program 135 Phase II.

1.2. Support for inclusive education for children with disabilities and other target groups within compulsory education age in areas with difficult economic and social conditions, 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 compulsory education age to attend school.

1.4. Expenditure on lighting for evening compulsory education classes; expenditure on supporting activities of the provincial, district, and commune-level Compulsory Education Steering Committees; expenditure on supporting staff organizing and managing compulsory education classes, and purchasing record books to track the learning process.

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

1.5. Payment for teachers' services in conducting literacy classes (XMC), primary education completion (PCGDTH), junior high school education completion (PCGDTHCS), and upper secondary education completion (PCGDTrH).

For teachers within the education sector's establishment, the payment for overtime teaching hours is calculated based on the number of actual teaching hours exceeding the standard teaching hour 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 establishment, if they meet the required standards and have the necessary teaching qualifications and voluntarily participate in teaching literacy and compulsory education classes, they should sign contracts with the Department of Education and Training, Provincial Departments of Education and Training, and the payment for their services will be equivalent to the salary of teachers within the establishment with the same level of education, years of experience, and grade level (according to the salary table issued together with Government Decree No. 204/2004/NĐ-CP dated December 14, 2004).

1.6. Expenditure on training and capacity building for teachers and managers of primary schools, junior high schools, senior high schools, comprehensive vocational centers, continuing education centers, foreign language and computer centers to carry out compulsory education work, aiming to enhance professional skills, management capabilities, and improve the ability to implement and maintain compulsory 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 achieving compulsory education standards, and establishing standards for compulsory education at the secondary education 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 compulsory education work, carried out according to current regulations of the State as decided by the competent authority.

2. Project for Reforming 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 limits for developing framework programs for university, 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 at http://ebook.moet.gov.vn.

- Expenditure on compiling textbooks, with expenditure limits as prescribed in Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the contents and expenditure limits for developing framework programs for university, college, and vocational high school training sectors and compiling programs and textbooks for subjects, and other current regulations.

- Expenditure on converting formats of textbooks to be 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 limits for creating electronic information.

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

2.1.4. Expenditure on organizing the compilation of textbooks, materials, and learning aids for population education, gender education, and life skills courses for teacher training schools. The expenditure limits 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 limits for developing framework programs for university, 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 (TB), 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 (Vietnamese and ethnic language teaching books for 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 limits are as follows:

a. Developing overall programs and subject programs:

- Developing programs: maximum VND 150,000 per class hour.

- Revising and editing overall programs: maximum VND 45,000 per class hour.

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

b. Compiling textbooks and teachers' books:

- Honorarium for authors: VND 100,000 - 400,000 per class hour.

- Honorarium for chief editors: maximum VND 45,000 per class hour.

- Honorarium for overall chief editors: maximum VND 30,000 per class hour.

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

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

c. Compiling exercise books and vocational guidance materials: the honorarium rates are applied as stated above in item (b), with the number of hours calculated as 3 pages = 1 class hour.

d. Honorarium 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. Honorarium for illustrating books:

- Honorarium for book covers: VND 100,000 - 300,000 per cover.

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

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

g. Expenditure on organizing the completion of books:

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

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

- Honorarium 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 costs: paid based on actual expenses.

- The organizing board shall pay for room rental at the location where work is conducted; the funding level shall be in accordance with the current travel expense regulations.

f. Expenditure on reviewing books: During the concentrated time for organizing 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 costs: paid based on actual expenses.

- The organizing board shall pay for room rental at the location where work is conducted; the funding level shall be in accordance with the current travel expense regulations.

- Honorarium for reviewing books: maximum VND 15,000 per class hour per person.

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

+ Chairperson of the Review Board: maximum VND 50,000 per day.

+ Deputy chairpersons, members, and secretaries of the Review Board: 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 limits within the above framework limits that are suitable to reality.

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

- Expenditure limits for manuscript production stages:

+ 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.

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

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

+ Printing sample book covers: maximum VND 17,241 per cover.

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

- For printing contracts valued under VND 100 million, the current regulations of the Ministry of Finance regarding guiding the implementation of procurement tenders to maintain the regular operation of government agencies with state funds shall apply.

- For printing contracts valued over VND 100 million, price assessment shall be conducted according to Circular No. 05/2004/TT-BTC dated January 30, 2004 of the Ministry of Finance guiding the management of prices for goods and services ordered by the State and paid from the state budget, or tendering in accordance with the law.

2.1.7. Organize research, design, manufacture, review, and approve samples of equipment compatible with new curricula and textbooks, produce video tapes and audio tapes to serve the reform of general education programs. The price level of sample equipment, video tapes, and audio tapes shall be determined according to the regulations stipulated in Circular No. 05/2004/TT-BTC dated January 30, 2004, issued by the Ministry of Finance, guiding the management of prices for goods and services ordered and paid for by the State budget.

2.1.8. Develop multiple-choice questions and organize examinations for the trial implementation of textbooks in accordance with the provisions of Joint Circular No. 49/2007/TTLT-BTC-BGDĐT dated May 18, 2007, issued by the Ministry of Finance and the Ministry of Education and Training, guiding the content, expenditure levels, and financial management work for the construction of question banks and organization of examinations at the secondary school level, preparation for participation in international and regional Olympic competitions.

2.1.9. Allocate funds for organizing training and professional development for: teachers piloting the new curriculum and textbooks; provincial and city-level core teachers; education inspectors at all levels of general education and vocational secondary schools, colleges, and universities, in accordance with established regulations. The Ministry of Education and Training will determine the number of participants, duration, and location of the training sessions. Expenditure levels will be in accordance with the provisions of Section II of this Circular.

2.1.10. Allocate funds for organizing scientific seminars and conferences to summarize and evaluate the implementation of educational program reforms and textbooks. Expenditure levels will be in accordance with the provisions of Section II of this Circular.

The expenditure levels for each participant in scientific seminars on educational program reforms and textbooks are specified as follows:

- Chairperson: VND 200,000 per session.

- Conference secretary: VND 100,000 per session.

- Invited delegates: VND 70,000 per session.

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

2.1.11. For institutions under the Ministry of Education and Training that have high school classes, allocate funds for purchasing books (textbooks, exercise books, guidebooks, and teaching aids) for shared libraries to provide free borrowing for policy-oriented teachers and students from particularly difficult mountainous areas; purchase teaching and learning materials according to the requirements of the new curriculum and textbooks, based on the list of equipment issued by the Ministry of Education and Training; allocate funds for training and professional development for teachers according to the new curriculum and textbooks; expenditure levels will be in accordance with the provisions of Section II of this Circular.

2.1.12. Other related expenditures during the implementation of the project, the Project Steering Committee of the National Target Program on Education and Training 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. Contents of expenditures at local levels:

2.2.1. Allocate funds for purchasing books (textbooks, exercise books, guidebooks, and teaching aids) for shared libraries to provide free borrowing for policy-oriented teachers and students from particularly difficult economic and social conditions.

2.2.2. Purchase teaching and learning materials according to the requirements of the new curriculum 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 those that have already implemented the program reform.

2.2.3. Allocate funds for training and professional development for pilot teachers and all teachers following the new curriculum and textbooks, and for professional development of education inspectors at all levels of general education and vocational secondary schools, colleges, and universities; expenditure levels will be in accordance with the provisions of Clause 2, Section II of this Circular.

In cases where training costs are covered by 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 implementation of the new curriculum and textbooks, allocate funds for training model teachers and pilot teachers at the rates of VND 30,000 per class hour for model teaching and VND 20,000 per class hour for pilot teaching.

2.2.5. Allocate funds for organizing scientific seminars and conferences to summarize and evaluate the implementation of educational program reforms and textbooks as directed by the Ministry of Education and Training. Expenditure levels will be in accordance with the provisions of Item 2.1.10, Clause 2, Section III of this Circular.

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

Some contents and expenditure levels:

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

3.1.1. Allocate funds to enhance the capacity of key information technology (IT) and electronics communication departments to reach advanced levels in the region.

3.1.2. Allocate funds for IT teaching and application activities to reform teaching methods in educational institutions; organize IT courses in schools to ensure continuity and update new knowledge.

3.1.3. Develop IT application programs for universities, colleges, and technical colleges, implement IT applications in teaching subjects of various training programs, and apply appropriate expenditure levels in accordance with the provisions of Clause 2, Section III of this Circular.

3.1.4. Develop IT training programs for teachers and apply appropriate expenditure levels in accordance with the provisions of Clause 2, Section III of this Circular.

3.1.5. Train, organize, and provide professional development for teachers to apply IT to reform teaching methods in kindergartens, primary and secondary schools, continuing education, vocational secondary schools, colleges, and universities. Expenditure levels will be in accordance with the provisions of Clause 2, Section II of this Circular.

3.1.6. Purchase and upgrade IT equipment for laboratories and practical rooms to support teaching and learning. Prioritize investment in shared facilities for the entire school and department.

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

3.1.8. Purchase or develop teaching and learning software; buy English-language books to support IT training.

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

3.2. Development of educational networks:

3.2.1. Develop educational network control systems and broadband internet connections to educational institutions; develop digital educational content.

3.2.2. Establish electronic learning systems (e-Learning), electronic lectures, and an electronic portal for educational information to serve educational institutions and training centers.

3.2.3. Implement applications of teleconference technology and multimedia teaching through video, web, and voice conferencing (video conference, web conference, audio conference).

To ensure uniformity in content and technical aspects throughout the system, based on the State's regulations on Information Technology (IT), the 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 IT application activities in state agencies, and the guidelines of the Ministry of Education and Training on IT application and introducing computer science into schools, the educational institutions benefiting from this project shall develop the content of the project for training IT staff and introducing computer science into schools, and prepare a budget estimate to submit for approval by the authority responsible for approving budgets before implementation.

4. Project for training and enhancing teachers, lecturers, and education administrators.

4.1. Expenditure for investigating and assessing the current status of teachers and education administrators, developing plans and programs for the development of teacher teams at all levels of education.

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

4.3. Expenditure for training and enhancing lecturers at teacher training colleges and departments under suitable forms to improve the quality of the teacher team.

4.4. Expenditure for regular training and specialized topic training for education administrators under suitable forms to improve the quality of the education administrator team at all levels. Support for training and enhancing principals according to approved projects by the Ministry of Education and Training.

4.5. Expenditure for professional qualification training for teachers and education administrators, and for enhancing the capabilities of teachers and education administrators.

The level of expenditure for implementing the above contents shall be carried out in accordance with Clause II of this Circular.

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

Among these regions are those with particularly difficult socio-economic conditions as defined in the decisions of the Prime Minister, the Minister, and the Chairman of the National Ethnic Minorities Committee mentioned in Point 1.1, Clause III of this Circular.

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

Expenditure for constructing, repairing, and maintaining essential facilities of provincial-level ethnic minority boarding schools in a standardized manner.

Expenditure for 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 regions with many difficulties, building combined classes in villages, hamlets, towns, communes, and communities to implement universal primary education and lower secondary education at the appropriate age.

5.3. Expenditure for purchasing equipment, experimental tools, textbooks, library books, etc., to serve teaching and learning for teachers and students in preparatory universities, provincial and district-level ethnic minority boarding schools, and ethnic minority boarding secondary schools. Priority will be given to purchasing teaching materials and practical equipment to strengthen vocational education and ethnic cultural education for students in provincial-level ethnic minority boarding schools. Expenditure for essential equipment to organize boarding life for schools and classes with boarding students.

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

Based on the actual situation in the locality and within the allocated budget for the National Target Program for Education and Training assigned by the Government, the People's Committees of provinces and centrally-administered cities (hereinafter referred to as Provincial People's Committees) shall submit specific expenditure levels for the contents stipulated in Clause 5.4 to the People's Councils at the same level for implementation in the locality.

6. Project to strengthen the physical infrastructure of schools.

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 for preschool school infrastructure: upgrading and building additional classrooms for preschool education in difficult areas to attract as many five-year-old children as possible to school.

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

Upgrade and build architectural structures outside classrooms (laboratories, libraries, storage rooms for teaching materials, office buildings, multi-purpose buildings, sanitation and clean water facilities, etc.) to meet the minimum quality requirements of schools, prioritizing structures that increase the number of national-standard secondary schools.

6.4. Support for preventing deterioration of lecture halls, dormitories, student dining halls, and other auxiliary facilities of training institutions.

Support for building offices for professors, associate professors, and lecturers at universities and colleges.

6.5. Purchase additional equipment to serve teaching and learning at all levels of education in a standardized manner to meet the requirements for improving the quality of education and training. Enhance laboratory equipment, experimental tools, and research facilities for universities, colleges, and vocational schools, prioritizing investment in central laboratories for shared use among departments within the same university or collaborative use within university clusters.

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

IV. ESTABLISHING, ALLOCATING, MANAGING AND SETTLING THE BUDGET.

The preparation of the budget estimate, allocation, transfer, management, utilization, and settlement of funds for the Implementation Program of 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 implementing 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 assessment of the implementation of the National Target Program on Education and Training in the previous year's report; the goals and tasks of the National Target Program on Education and Training for the planning year, and guidelines for building plans and preparing the budget of the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Education and Training (including goals, tasks, funding, and organizational measures for implementation);

- Ministries and central agencies shall guide subordinate units in building plans and budget estimates for the implementation of 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 ministries and central agencies to send to the Ministry of Education and Training for consolidation, while also consolidating into the annual budget estimate of their ministries and central agencies to send to the Ministry of Planning and Investment and the Ministry of Finance as prescribed.

- Departments of Education and Training of provinces and centrally-administered cities shall be responsible for coordinating with relevant agencies to build plans and budget estimates for the implementation of the National Target Program on Education and Training for their respective provinces and centrally-administered cities, detailing according to each goal and project, and according to the sources of funding (central budget, local budget, other funding sources), and submit them to the Department of Planning and Investment, the Department of Finance for consolidation and submission to the People's Committee of the province for approval, and then send them 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 ministries, central agencies, and localities and the verified 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 goal and project, and detail it for central ministries and sectors and provinces and centrally-administered cities according to the following principles and criteria:

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

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

+ Based on the results of inventorying the minimum quality level of primary schools to prioritize funding for provinces to invest in primary schools to achieve the minimum school quality level, integrating with other programs and projects that also have content related to primary school investment (such as the project to solidify school buildings and classrooms and housing for teachers; the primary education project for children in difficult circumstances, Program 135, etc.).

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

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

The budget allocation plan for the National Target Program on Education and Training prepared by the Ministry of Education and Training shall be sent 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 to be submitted to the Government for decision by the National Assembly.

- For ministries and central agencies: Based on the budget estimate for the National Target Program on Education and Training assigned 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 budget allocation and transfer of the National Target Program on Education and Training budget estimate 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 coordinate with the Department of Planning and Investment, the Department of Finance, and relevant 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 decision by the Provincial People's Council. The allocated funding must not be lower than the budget estimate for the National Target Program on Education and Training assigned by the Prime Minister.

For specific contents and projects assigned by the central government as separate goals, the People's Committee of the province must allocate no less 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 between projects. After the budget allocation plan for the National Target Program on Education and Training is approved by the People's Council, the People's Committee of the province has the responsibility to submit the results of the budget allocation estimate for the National Target Program on Education and Training (detailed for each project) to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance as prescribed.

- The decision allocating the budget of the Ministries, central agencies, People's Committees of provinces to units for implementation must be detailed according to types of expenditure for public services, investment-oriented public service expenditure in accordance with the budget item list and budget code number of each project under the National Target Program on Education and Training. Units allocated the budget for the National Target Program on Education and Training when distributing and allocating budgets to subordinate units must ensure the total amount and structure of funds for component projects assigned by superiors and in accordance with the budget item list and budget code number of each project under the National Target Program on Education and Training.

3. Management, use, and settlement of funds:

- Units allocated and assigned funds to implement the National Target Program on Education and Training must be responsible for managing, using, and settling accounts in accordance with prescribed regulations.

- Units using funds from the National Target Program on Education and Training must open accounting books to record, account for, and settle accounts in accordance with the Accounting Regulations for Administrative and Public Services issued by Decision No. 19/2006/QD-BTC dated March 30, 2006, of the Minister of Finance. For the 2008 fiscal year, accounting should be done according to the corresponding chapters, types, and items of the state budget item list and the program code number of the National Target Program on Education and Training issued by Decision No. 25/2006/QD-BTC dated April 11, 2006, of the Minister of Finance. From the beginning of the 2009 fiscal year, 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 Ministry of Finance regarding the issuance of the state budget item list system.

- State Treasury shall implement control, disbursement, and payment for projects of the National Target Program on Education and Training in accordance with the State Budget Law 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 National Target Program on Education and Training at provincial level cities directly under the Central Government have the responsibility to regularly report on the situation and results of implementing the National Target Program on Education and Training to the Department of Education and Training, Department of Planning and Investment, and Department of Finance.

The Department of Education and Training has the responsibility to lead the consolidation of the situation and results of implementing the National Target Program on Education and Training (funds, indicators, specialized tasks) of subordinate units at provincial level cities directly under the Central Government to report to the Provincial People's Committee for approval and submission to the Ministry of Education and Training, Ministry of Planning and Investment, and Ministry of Finance.

- Every six months and annually, Ministries, central agencies have the responsibility to report on the situation and results of implementing the National Target Program on Education and Training (funds, indicators, specialized tasks) to the Ministry of Education and Training, Ministry of Planning and Investment, and Ministry of Finance.

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

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

- If the deadline specified above is exceeded and units assigned to use the National Target Program on Education and Training budget fail to submit reports on the implementation of the National Target Program on Education and Training funds 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 State Budget Law. Specifically, as follows:

+ The financial agency issues a notice setting 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 notifies 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 Committee) is responsible for preparing regular six-month and annual reports (FMR) and tracking reports of the National Target Program on Education and Training by province and district to send to donors in accordance with the deadlines set out in the Memorandum of Understanding signed between the Government of Vietnam and partners participating in the Budget Support Program by Results.

- The Ministry of Education and Training leads and coordinates with the Ministry of Planning and Investment, Ministry of Finance to periodically compile, report, and evaluate the implementation of targets, contents, and effectiveness of fund usage of the National Target Program on Education and Training to the Government.

2. Inspection, Supervision, and Audit:

- The Ministry of Education and Training (Program Steering Committee) is responsible for leading and coordinating with the Ministry of Planning and Investment, Ministry of Finance, and donors to conduct regular or spot inspections on the implementation of targets, contents, and fund usage of the National Target Program on Education and Training at units under Ministries, central agencies, and localities to ensure supervision of the management and use of the National Target Program on Education and Training funds in accordance with objectives, regulations, economy, and efficiency. - Departments of Education and Training at provincial level cities directly under the Central Government are responsible for leading and coordinating with Departments of Finance, Departments of Planning and Investment to conduct regular and spot inspections, supervise, and evaluate the implementation of tasks, targets, and indicators of projects to ensure the management and use of the National Target Program on Education and Training funds meet the assigned indicators, purposes, regulations, economy, and efficiency.

- People's Councils at all levels, the Fatherland Front, and mass organizations at all levels, communities participate and coordinate in supervising the implementation of the National Target Program on Education and Training.

- The State Audit Agency conducts audits of the entire financial management activities of the National Target Program on Education and Training in accordance with the State Audit Law. Ministries, central agencies, Provincial People's Committees, relevant departments and sectors at the local level involved in the management and use of the National Target Program on Education and Training funds, direct users of funds, and State Treasuries at all levels are responsible for preparing files and cooperating with auditing agencies.

- Independent annual audits of certain financial management activities of the National Target Program on Education and Training authorized by the Ministry of Education and Training.

VI. IMPLEMENTATION

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

2. During implementation, any difficulties should be promptly reported for the Joint Ministries to study and amend as appropriate./.