Joint Circular No. 125/2008/TTLT-BTC-BGDĐT 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

- Based on 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;

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

- To implement 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 procedures, 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 using funds from the CTMTQG GD&ĐT to implement Projects 1 to 6 as prescribed in Decision No. 07/2008/QĐ-TTg dated January 10, 2008 of the Prime Minister.

3. The funds for implementing the CTMTQG GD&ĐT are balanced within the central government's budget estimate, including:

- Domestic capital: Allocated from the central government's annual budget.

- Foreign capital: The program for budget support according to the target 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 the targeted funds for the CTMTQG GD&ĐT supported by the central government budget, ministries, sectors, localities, heads of agencies, and units benefiting from the CTMTQG GD&ĐT 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 services...), and supplementary funds 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) to be published on the Ministry’s website for common use.

II. CONTENT AND GENERAL EXPENDITURE LEVELS

1. Concluding conferences, training sessions, and travel expenses for inspection and supervision activities conducted in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance regarding the regulations on travel expenses and organizing conference costs 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 and research activities of 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 funds for surveys funded by the state budget.

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 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 on 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 on 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 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, Government Decree No. 99/2007/NĐ-CP dated June 13, 2007 on the management of construction investment costs, and other implementing documents of the Bidding Law and current project management regulations of the State.

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 Secondary Education Completion."

1.1. Expenditure on purchasing textbooks (SGK), teaching materials for shared bookcases, minimum learning supplies, teaching equipment, and means of instruction for literacy classes (XMC), universal primary education completion (PCGDTH), universal secondary education completion (PCGDTHCS), and universal 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, and 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 economic and social development of mountainous areas, border areas, and remote 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 Prime Minister's Decisions; 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 the compulsory education age range in economically and socially difficult regions 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 compulsory education classes; expenditure on supporting activities of the provincial, district, and commune-level Compulsory Education Steering Committees; expenditure on supporting organizational and managerial staff for 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 (NSNN) allocated to the National Target Program for Education and Training by the Government, People's Committees of provinces and centrally-administered cities shall submit specific expense levels 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 (XMC), universal primary education completion (PCGDTH), universal secondary education completion (PCGDTHCS), and universal upper secondary education completion (PCGDTrH) classes.

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

For those outside the education sector's staffing quota, 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 staffing quota with the same level of education, years of experience, and teaching the same grade and class (according to the salary scale 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 technical centers, continuing education centers, foreign language and information technology centers to carry out compulsory education work, aiming to enhance professional skills, teaching and 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, and certification of compulsory education standards, and establishing standards for compulsory education 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 compulsory education work according to decisions made by competent authorities, following current national regulations.

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 programs issued by the Ministry of Education and Training shall be implemented in accordance with 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 university, college, and vocational high school training programs and compiling course programs and textbooks, and other current regulations.

2.1.2. Expenditure on developing electronic textbooks for university and college levels to be uploaded onto the education website 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 university, college, and vocational high school training programs and compiling course programs and textbooks, and other current regulations.

- Expenditure on converting formats of textbooks uploaded onto the education website shall be applied in accordance with 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 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, and life skills courses for teacher training schools. The expenditure level shall be implemented in accordance with 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 university, college, and vocational high school training programs and compiling course programs and textbooks, and other current regulations.

2.1.5. Expenditure on developing programs, compiling textbooks (SGK), exercise books (SBT), teachers' books (SGV), and vocational guidance materials for preschool, primary, secondary, high school, technical high school, continuing education, special education, ethnic education (books 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 class hour.

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

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

b. Compiling textbooks and teachers' books:

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

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

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

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

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

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

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 - 300,000 per cover.

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

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

g. Expenditure on organizing book completion:

The Head of the "Project for Reforming 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 organization.

During the time organizing book completion camps, the following items may be funded:

- 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 costs: paid based on actual expenses.

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

f. Expenditure on book review: During the concentrated time for organizing book reviews, the following expenditures shall be made:

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

- Remuneration for book review: maximum VND 15,000 per class hour 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, Secretary of the Review Committee: maximum VND 40,000 per day per person.

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

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 levels 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: maximum VND 3,900 per page.

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

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

- For printing contracts valued under VND 1 billion, implement according to the current regulations of the Ministry of Finance regarding guiding the implementation of tender procurement to maintain the regular operation of government agencies with state funds.

- For printing contracts valued over VND 1 billion, conduct price assessment according to Circular No. 05/2004/TT-BTC dated January 30, 2004 of the Ministry of Finance guiding the management of prices of goods and services ordered by the State and paid from the state budget or implement tender procurement 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 on guiding the management of prices for 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 according to the regulations stipulated in 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 on guiding the content, expenditure levels, and financial management work for establishing a bank of multiple-choice questions, organizing general examinations, preparing 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-level core teachers; education inspectors at all levels of general education and vocational secondary schools, colleges, and universities according to the prescribed system. The Ministry of Education and Training will decide the number of participants, duration, and location of the training sessions. Expenditure levels will be implemented according to 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 implemented according to 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.

- Reports on commissioned presentations: up to a maximum of VND 500,000 per presentation.

2.1.11. For schools under the Ministry of Education and Training that have high school classes, allocate funds to purchase books (textbooks, exercise books, guidebooks, handbooks) for shared bookshelves for policy-oriented teachers and students, and students from particularly difficult special hardship communes to borrow free of charge; 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 implemented according to the provisions of Section II of this Circular.

2.1.12. Other related expenditures during the implementation process of the project, the Project Management Board of the National Education Reform Program 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 to purchase books (textbooks, exercise books, guidebooks, teaching aids) for shared bookshelves for policy-oriented teachers and students, and students from communes with particularly difficult socio-economic conditions to borrow free of charge.

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 new curriculum first and then supplementing those that have already implemented the new curriculum.

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 implemented according to the provisions of Clause 2, Section II of this Circular.

In cases where training classes are funded from ODA projects, the Ministry of Education and Training will clearly state this in the call letter.

2.2.4. For schools participating in the pilot program of new curricula and textbooks, allocate funds for professional development of model teachers and pilot teachers at the rate 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 according to the directives of the Ministry of Education and Training. Expenditure levels will be implemented according to the provisions of Item 2.1.10, Clause 2, Section III of this Circular.

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

Some contents of expenditures and expenditure levels:

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

3.1.1. Allocate funds to enhance the capacity of training for key departments of information technology (IT) and telecommunications reaching advanced levels in the region.

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

3.1.3. Develop IT application programs and content for universities, colleges, and vocational schools; implement IT applications in teaching subjects of various training programs, applying appropriate expenditure levels according to the provisions of Clause 2, Section III of this Circular.

3.1.4. Develop IT training programs for teachers, applying appropriate expenditure levels according to the provisions of Clause 2, Section III of this Circular.

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

3.1.6. Purchase and upgrade IT equipment for laboratories and practical rooms for IT instruction to serve teaching and learning. Prioritize investment in shared equipment 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 software to support teaching and learning; purchase English language materials and books for IT training.

Purchases stipulated in Sections 3.1.6, 3.1.7, and 3.1.8 shall be carried out according to current national regulations on bidding.

3.2. Development of educational networks:

3.2.1. Establish an educational network control system and broadband Internet connections to educational facilities; develop digital educational content.

3.2.2. Develop electronic learning systems (e-Learning), electronic lesson plans, and electronic information portals for education to serve educational and training institutions.

3.2.3. Implement applications of meeting technology and multimedia teaching through video conferences, web conferences, and audio conferences.

To ensure consistency in content and technical aspects throughout the system, based on the State's 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 the application of information technology in state agency activities, and the guidelines of the Ministry of Education and Training on the application of information technology and bringing computer science into schools, educational institutions benefiting from this project shall develop the training program content for computer science staff and bringing computer science into schools and prepare a budget estimate to be submitted for approval by the budget allocation authority before implementation.

4. Project for training and retraining teachers, lecturers, and education management officials.

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

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

4.3. Expenditure for training and retraining 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 management officials under suitable forms to improve the quality of the education management official team at all levels. Support for training and retraining principals according to approved projects by the Ministry of Education and Training.

4.5. Expenditure for professional standard training for teachers and education management officials, and for enhancing the capacity of teachers and education management officials.

The expenditure levels for implementing the above contents shall be carried out in accordance with the provisions in 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 extremely difficult socio-economic conditions as stipulated in the decisions of the Prime Minister, the Minister, and the Chairman of the National Ethnic Minorities Committee mentioned in Point 1.1, Section III of this Circular.

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

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

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

5.2. Supporting repair, renovation, and anti-degradation of material facilities in mountainous area schools, ethnic minority areas, and areas with many difficulties, building combined classes in villages, hamlets, and communities to implement universal compulsory education and secondary education.

5.3. Expenditure for purchasing equipment, laboratory tools, textbooks, books, library materials... serving teaching and learning for preparatory university students, provincial and county-level ethnic minority boarding schools, and ethnic minority boarding schools. Priority will be given to purchasing teaching aids 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 (paper, pens, rulers) for poor students, students in difficult circumstances, and students in mountainous areas, ethnic minority areas, and areas with extremely difficult socio-economic conditions.

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

6. Project to strengthen infrastructure for 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 infrastructure: upgrading and building additional classrooms for preschool education in difficult areas to attract the maximum number of five-year-old children to school.

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

Upgrading and building architectural works outside classrooms (laboratories, libraries, storage rooms for teaching aids, office buildings, multi-purpose buildings, sanitation and clean water facilities...) to meet the minimum quality requirements of schools, with priority given to works aimed at gradually increasing the number of national standard secondary schools.

Supporting the prevention of degradation of lecture halls, dormitories, student dining halls, and other auxiliary facilities of training institutions.

Supporting 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 in a standardized manner to meet the requirements for improving the quality of education and training. Enhance laboratory equipment, experimental tools, practical tools, and scientific 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, schools upgraded from secondary teacher training institutions to colleges, multi-disciplinary training 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 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 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 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, organizational measures);

- Ministries and central agencies 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 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 have the main responsibility to coordinate with relevant agencies in building plans and budget estimates for implementing the National Target Program on Education and Training for their 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), to send 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, then 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 figures reported on the total amount of funding for the National Target Program on Education and Training by the competent authority, the Ministry of Education and Training will 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:

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

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

+ Base on the results of inventorying the minimum quality level of primary schools to allocate priority funding 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 reinforce school buildings and teachers' housing; the project for primary education for children in difficult circumstances, Program 135...).

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

+ Base on the demand proposals of agencies implementing 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 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, proceed to allocate the budget estimate to subordinate units according to the specific goals and tasks of each project, and submit the results of budget allocation and transfer of the National Target Program on Education and Training budget 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 lead and coordinate with the Department of Planning and Investment, the Department of Finance, and related agencies in formulating the budget allocation plan for implementing the National Target Program on Education and Training, the plan to mobilize 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, to send 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 level of funding allocated must ensure it is not 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 plan 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 for the Ministries, central agencies, and 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 code number of each project under the National Target Program for Education and Training. Units allocated the budget for the National Target Program for Education and Training must ensure that when allocating and assigning budgets to subordinate units, they comply with the total amount and structure of funds for component projects assigned by superiors and in accordance with the budget item list and code number of each project under the National Target Program for Education and Training.

3. Management, utilization, and settlement of funds:

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

- Units using funds from the National Target Program for Education and Training must maintain 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 code number of the National Target Program for 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.

- The State Treasury shall implement control, disbursement, and payment for projects under the National Target Program for 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 AND INSPECTION SUPERVISION REGIME

1. Regular Reporting System:

- Every six months and annually, units directly using and benefiting from the National Target Program for Education and Training at provincial level cities directly under the Central Government have the responsibility to regularly and periodically report on the situation and results of implementing the National Target Program for 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 for Education and Training (funds, indicators, professional tasks) of subordinate units in 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 for Education and Training (funds, indicators, professional 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 sent 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 for Education and Training budget fail to submit reports on the implementation of the National Target Program for 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 informs the superior management agency of the organization or unit being suspended 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 for Education and Training 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 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 regularly compile, report, and evaluate the implementation of targets, contents, and effectiveness of fund usage of the National Target Program for 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 surprise inspections on the implementation of targets, contents, and fund usage of the National Target Program for Education and Training at units under Ministries, central agencies, and localities to ensure supervision over the management and use of the National Target Program for Education and Training funds in accordance with objectives, regulations, economy, and efficiency.

- Departments of Education and Training at provincial and centrally-administered city levels are responsible for leading and coordinating with Departments of Finance, Departments of Planning and Investment to conduct regular and surprise inspections, supervise, and evaluate the implementation of tasks, targets, and indicators of projects to ensure the management and use of the National Target Program for Education and Training funds meet assigned indicators, purposes, regulations, economy, and efficiency.

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

- The State Audit Agency conducts audits of the entire financial management activities of the National Target Program for Education and Training in accordance with the State Audit Law. Ministries, central agencies, Provincial People's Committees, departments, and agencies at the local level related to the management and use of the National Target Program for Education and Training funds, units directly using funds, and State Treasuries at all levels have the responsibility to prepare files and materials and cooperate with audit agencies.

- Independent annual audits of certain financial management activities of the National Target Program for 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 are inconsistent 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./.