Circular No. 13/2015/TT-BGDĐT Issuing the Regulation on the Organization and Operation of Private Kindergartens

CIRCULAR

Issued Article 24Charter on the organization and operation of private kindergartensspecialized agency under the People's Committee of the province/city.

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Pursuant to the Education Law on June 14, 2005; the Law Amending and Supplementing Certain Articles of the Education Law on November 25, 2009;

Pursuant to Decree No. 36/2012/NĐ-CP dated April 18, 2012, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law; Decree No. 31/2011/NĐ-CP dated May 11, 2011 of the Government amending and supplementing certain provisions of Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law; Decree No. 07/2013/NĐ-CP dated January 9, 2013 of the Government amending point b Clause 13 Article 1 of Decree No. 31/2011/NĐ-CP dated May 11, 2011 of the Government amending and supplementing certain provisions of Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;

Pursuant to Decision No. 14/2008/QĐ-BGDĐT dated April 7, 2008 of the Minister of Education and Training promulgating the Charter of Kindergarten; Circular No. 44/2010/TT-BGDĐT dated December 30, 2010 of the Minister of Education and Training amending and supplementing certain provisions of the Charter of Kindergarten; Circular No. 05/2011/TT-BGDĐT dated February 10, 2011 amending and supplementing point d Clause 1 Article 13; Clause 2 Article 16; Clause 1 Article 17 and point c Clause 2 Article 18 of the Charter of Kindergarten issued together with Decision No. 14/2008/QĐ-BGDĐT dated April 7, 2008 of the Minister of Education and Training and amended and supplemented at Circular No. 44/2010/TT-BGDĐT dated December 30, 2010 and Circular No. 05/2011/TT-BGDĐT dated February 10, 2011 of the Minister of Education and Training; Circular No. 09/2015/TT-BGDĐT dated May 14, 2015 of the Minister of Education and Training amending and supplementing certain provisions of the Charter of Kindergarten issued together with Decision No. 14/2008/QĐ-BGDĐT dated April 7, 2008 of the Minister of Education and Training and amended and supplemented at Circular No. 44/2010/TT-BGDĐT dated December 30, 2010 and Circular No. 05/2011/TT-BGDĐT dated February 10, 2011 of the Minister of Education and Training;

Based on the proposal of the Director of the Department of Preschool Education;

The Minister of Education and Training issues this Circular on the Charter on the organization and operation of private kindergartens.

Article 1. This Circular is promulgated together with the Charter on the organization and operation of private kindergartens.

Article 2. This Circular takes effect from August 14, 2015. This Circular replaces Decision No. 41/2008/QĐ-BGDĐT dated July 25, 2008 of the Minister of Education and Training promulgating the Charter on the organization and operation of private kindergartens and Circular No. 28/2011/TT-BGDĐT dated July 15, 2011 amending and supplementing certain provisions of the Charter on the organization and operation of private kindergartens issued together with Decision No. 41/2008/QĐ-BGDĐT dated July 25, 2008 of the Minister of Education and Training.

Article 3. The Director of the Ministry's Office, the Director of the Department of Early Childhood Education, the Heads of units related to the Ministry of Education and Training, the Chairmen of People's Committees of provinces and centrally governed cities, the Directors of Departments of Education and Training shall be responsible for implementing this Circular.

 

 

REGULATIONS

Organization and operation of private kindergartensspecialized agency under the People's Committee of the province/city.

(Issued together with Circular No. 13/2015/TT-BGDĐT

dated June 30, 2015 of the Minister of Education and Training)

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Charter stipulates the organization and operation of private kindergartens, including: organization and operation; teachers, staff, and children; material infrastructure, finance, assets; inspection, supervision, commendation, and handling of violations.

2. This Charter applies to kindergartens, nursery schools (hereinafter referred to collectively as schools), nurseries, groups, independent kindergarten classes of the private type; organizations and individuals related thereto.

Private kindergartens, nurseries, groups, independent kindergarten classes may be organized and operated according to the Kindergarten Charter and the provisions of this Charter.

This document does not apply to the establishment of schools, nurseries, groups, independent kindergarten classes in cooperation or investment with foreign countries.

Article 2. Position of private preschool schools, kindergartens, groups, and independent kindergarten classes

1. Private preschool schools, kindergartens, groups, and independent kindergarten classes are early childhood education facilities within the national education system, established by social organizations, social-professional organizations, economic organizations, or individuals upon permission from competent state authorities. The capital for constructing physical infrastructure and ensuring operational funding comes from sources outside the state budget.

2. Private preschool schools and kindergartens have legal personality, possess seals, and are entitled to open separate bank accounts.

Article 3. Duties and powers of private preschool schools, kindergartens, groups, and independent kindergarten classes

1. Private preschool schools, kindergartens, groups, and independent kindergarten classes have duties and powers as prescribed in the Charter of Preschool Schools and this Regulation.

2. Private preschool schools, kindergartens, groups, and independent kindergarten classes operate autonomously and are responsible for planning, development plans, organizing educational activities, building and developing teaching staff, mobilizing, utilizing, and managing resources to achieve early childhood education goals, contributing to the State's care for the education cause, and meeting societal requirements.

3. They are responsible for reporting periodically and urgently as stipulated and at the request of relevant agencies.

4. They shall perform other duties and powers as prescribed by law.

Article 4. Preferential policies for private preschool schools, kindergartens, groups, and independent kindergarten classes

Private preschool schools, kindergartens, groups, and independent kindergarten classes are granted land, physical infrastructure, and budget support when performing tasks assigned by the State, and enjoy preferential policies on tax, credit, and other policies as prescribed by law.

Article 5. Hierarchical Management

1. People's Committees of districts, counties, towns directly under provinces (hereinafter referred to collectively as district-level People's Committees) implement state management functions over education for private preschool schools, kindergartens, groups, and independent kindergarten classes.

2. People's Committees of communes, wards, and towns (hereinafter referred to collectively as commune-level People's Committees) implement state management functions over private independent kindergarten groups and classes.

3. Departments of Education and Training are responsible for advising and assisting district-level People's Committees in implementing state management functions over private preschool schools, kindergartens, groups, and independent kindergarten classes.

Chapter II

ORGANIZATION AND ACTIVITIES

Article 6. Organizational Structure of Private Preschool Schools and Kindergartens

Private preschool schools and kindergartens have organizational structures that meet the requirements set forth in the Charter of Preschool Schools and are suitable to the conditions and scale of the school, including:

1. Board of Directors (if applicable);

2. Supervisory Board;

3. Principal and deputy principals;

4. Professional teams;

5. Office team;

6. Mass organizations;

7. Groups and classes.

Article 7. General Meeting of Capital Contributing Members

1. The General Meeting of Capital Contributing Members consists of all contributing members who each have voting rights, with the number of votes corresponding to their respective capital contributions as stipulated in the Regulation on Organization and Operation of the School and Kindergarten.

2. The General Meeting of Capital Contributing Members has the following rights and responsibilities:

a) Determining the objectives and directions for building and developing the school and kindergarten;

b) Electing, dismissing, and removing members of the Board of Directors and the Supervisory Board; addressing urgent requests for supplementing or changing Board of Directors members during the term, and proposing to the competent authority to issue a decision recognizing such changes;

c) Approving the Regulation on Organization and Operation of the School and Kindergarten, and annual financial reports of the school and kindergarten;

d) Approving internal regulations of the school and kindergarten regarding the standards for selecting the Board of Directors, supervisory board, and principal;

đ) Performing other rights and responsibilities as prescribed in the Regulation on Organization and Operation of the School and Kindergarten.

3. The General Meeting of Capital Contributing Members convenes at least once a year regularly or may convene urgently as decided by the Board of Directors.

In cases where the Board of Directors seriously violates the Regulation on Organization and Operation of the School and Kindergarten, the Supervisory Board has the right to convene an extraordinary General Meeting of Capital Contributing Members and simultaneously notify the Board of Directors.

The conditions for convening meetings shall be carried out in accordance with the provisions of the law and the Charter on the organization and operation of the school or kindergarten.

4. The contents of the meetings must be recorded in minutes and approved at the meeting, and must have the signatures of the chairperson and the secretary of the meeting. Resolutions of the meeting are adopted through voting or secret ballot during the meeting and only take effect when more than half of the votes approve them.

Article 8. Board of Directors

1. Private schools or kindergartens with two or more capital contributors must have a Board of Directors.

2. The Board of Directors is the management body and the sole representative of the ownership rights of the school or kindergarten, responsible for organizing the implementation of resolutions of the General Assembly of Capital Contributors and has the authority to decide issues related to organizational structure, personnel, finance, assets, planning, and investment development directions of the school or kindergarten in accordance with the law.

3. The Board of Directors consists of from 02 (two) to 11 (eleven) members elected by the General Assembly of Capital Contributors and recognized by the competent state management agency. The term of office of the Board of Directors is five years.

Members of the Board of Directors are those who contribute capital to build the school or kindergarten or representatives of organizations or individuals contributing capital as stipulated in the Charter on the organization and operation of the school or kindergarten.

4. The first term Board of Directors is nominated by the organization or individual proposing the establishment of the school or kindergarten. From the second term onwards, the formation of the Board of Directors is conducted through secret ballot at the General Assembly of Capital Contributors.

5. The Board of Directors meets regularly once every three months. Extraordinary meetings are convened by the Chairman of the Board of Directors when at least 1/3 of the Board of Directors members propose.

A meeting of the Board of Directors can proceed if at least 3/4 of the total number of members attend. In case the required number of members is not met, a second meeting will be convened within seven days from the date of the first scheduled meeting. In this case, the meeting can proceed if more than half of the Board of Directors members attend. All members of the Board of Directors are equal in their voting rights.

The contents of the meetings must be recorded in minutes and approved at the meeting, and must have the signatures of the Chairman of the Board of Directors and the secretary of the meeting. Resolutions of the Board of Directors are adopted through voting or secret ballot during the meeting and only take effect when more than half of the Board of Directors members agree. In case the number of votes for and against are equal, the final decision belongs to the side with the opinion of the Chairman of the Board of Directors.

6. The supplementation or change of Board of Directors members must be approved by the General Assembly of Capital Contributors through secret ballot.

If the number of Board of Directors members decreases by more than 1/3 compared to the number specified in the Charter on the organization and operation of the school or kindergarten, within thirty days from the time the number of Board of Directors members decreases beyond the prescribed limit, the Chairman of the Board of Directors must convene a meeting of the General Assembly of Capital Contributors to elect additional Board of Directors members.

For schools or kindergartens with two capital contributors, if one capital contributor is reduced and the school or kindergarten becomes one operated entirely by a single capital contributor, it shall apply the provisions regarding schools or kindergartens without a Board of Directors as stipulated in Article 11 of this Charter.

7. Dismissal, resignation of Board of Directors members

a) Board of Directors members are dismissed in the following cases:

- Currently serving a court sentence;

- Seriously violating the Charter on the organization and operation of the school or kindergarten;

- More than 50% of the total number of Capital Contributors members make a written request for dismissal.

b) Board of Directors members are resigned in the following cases:

- Submitting a written request to resign from the Board of Directors;

- Being restricted in civil capacity;

- Not having sufficient health to perform the duties they are responsible for.

Article 9. Duties and Authorities of the Board of Directors

The Board of Directors has the following duties and authorities:

1. Develop strategic development orientations and annual activity plans for the school and kindergarten to submit to the Shareholders' General Meeting at each session.

2. Approve the Regulations on organization and operation of the school and kindergarten to submit to the Shareholders' General Meeting for consideration and approval; propose the Shareholders' General Meeting to consider and amend regulations and provisions of the school and kindergarten when necessary, or propose the supplementation, removal, or dismissal of Board of Directors members.

3. Approve financial management systems, standards, and budgeting norms of the school and kindergarten; regulations on capital repayment, withdrawal, and transfer in accordance with laws on financial management systems.

4. Mobilize funds for building the school and kindergarten; approve annual budget estimates and final accounts presented by the Principal; supervise financial management and assets of the school and kindergarten; report annually on the financial status of the school and kindergarten at meetings for the Shareholders' General Meeting to consider and approve.

5. Nominate and propose recognition or revocation of recognition of the Principal and Deputy Principals; submit to the competent authority for decision-making.

6. Approve organizational structure, staffing, and personnel plans of the school and kindergarten based on proposals from the Principal.

7. Develop plans and organize supervision of democratic regulations implementation in activities of the school and kindergarten; monitor the execution of Board of Directors resolutions; supervise the Principal and Chief Accountant in compliance with state regulations, Ministry of Education and Training directives, and direct management bodies.

8. Convene the Shareholders' General Meeting to hold regular meetings once a year or extraordinary meetings when required by the Chairman of the Board of Directors.

Article 10. Chairman of the Board of Directors

1. The Chairman of the Board of Directors is the head of the Board of Directors, elected by secret ballot by the Board of Directors and recognized by the competent authority.

2. The Chairman of the Board of Directors must have good moral character, a diploma or higher, and a certificate in management, childcare, child-rearing, education, or a certificate in educational management training as prescribed.

3. The Chairman of the Board of Directors may concurrently hold the position of Principal if they meet the Principal's criteria stipulated in Clause 1, Article 13 of this Regulation.

4. The Chairman of the Board of Directors has the following duties and authorities:

a) Direct and manage the operations of the Board of Directors; have the right to convene Board of Directors meetings; be primarily responsible for Board of Directors resolutions; oversee the implementation process of Board of Directors resolutions; chair Shareholders' General Meeting sessions.

b) Be accountable to management agencies for all activities of the school and kindergarten and control the management of the Principal.

c) Invest in and manage physical facilities of the school and kindergarten; provide equipment, supplies, toys, teaching materials, and learning resources that meet the needs and quality of childcare, care, and education for children.

d) Pay salaries, bonuses, health insurance, social insurance, unemployment insurance, and other expenses for the Principal, Deputy Principals, teachers, and staff according to labor contracts.

đ) Have the right to sign labor contracts with the Principal, Deputy Principals, teachers, and staff.

e) Have the right to manage the organizational structure and use the seal of the school and kindergarten within the scope of the Board of Directors' functions and tasks; sign documents and decisions of the Board of Directors.

g) Be permitted to negotiate tuition fees with parents or guardians of children.

h) Perform other rights and duties as prescribed in the Regulations on organization and operation of the school and kindergarten.

5. In cases where the Chairman of the Board of Directors is absent for a period as prescribed in the Regulations on organization and operation of the school and kindergarten, they must delegate their powers and duties to the Vice-Chairman of the Board of Directors (if there is one), or another member of the Board of Directors. Delegation must be done in writing, publicly announced, and reported to the direct management body.

In cases where the Chairman of the Board of Directors is dismissed or removed, the recognizing authority will convene a Board of Directors meeting to elect one of the members as Acting Chairman of the Board of Directors. The election and recognition of the Acting Chairman of the Board of Directors shall be conducted according to the principles of electing the Chairman of the Board of Directors. The term of the Acting Chairman of the Board of Directors shall not exceed six months from the date of the recognition decision and shall not be consecutively applied to the same individual twice.

Article 11. Private Kindergarten and Preschool without a Board of Management

1. A private kindergarten or preschool funded entirely by one investor (hereinafter referred to as the Investor) for construction costs and operational expenses shall not have a Board of Management.

2. The Investor shall have the duties and powers of a Board of Management, be responsible for implementing the provisions of Article 9 and Clause 4 of Article 10 of this Regulation. The Investor may concurrently serve as Principal if they meet the criteria stipulated in Clause 1 of Article 13 of this Regulation.

3. If the Principal is not the Investor, they must be accountable to the Investor for performing the duties and powers specified in Clause 4 of Article 13 of this Regulation.

Article 12. Supervisory Board

1. The Supervisory Board of a private kindergarten or preschool established by the Board of Management shall consist of from three to five members, including representatives of investors, teachers, and parents of students. The Supervisory Board must include a member with expertise in accounting. The head of the Supervisory Board is directly elected by the Board of Management.

2. Members of the Supervisory Board shall not be members of the Board of Management, Principal, Chief Accountant, nor have familial relationships such as parent, spouse, child, or full sibling with members of the Board of Management, Principal, or Chief Accountant of the kindergarten or preschool.

3. The term of office of the Supervisory Board follows that of the Board of Management.

4. The Supervisory Board has the following duties and powers:

a) To inspect and supervise all activities of the kindergarten or preschool, the Board of Management, the Principal's Office, and other units and organizations within the kindergarten or preschool;

b) To inspect and supervise all financial activities of the kindergarten or preschool and implement transparent financial systems;

c) To regularly report to the Board of Management on the results of their activities and the contents of reports, conclusions, and recommendations of the Supervisory Board before officially presenting them to the General Assembly of Investors;

d) To report to the General Assembly of Investors on the results of inspections and supervision of the kindergarten or preschool's activities at each meeting of the General Assembly of Investors;

đ) To perform other rights and duties according to the organizational and operational regulations of the kindergarten or preschool.

Article 13. Principal

1. The Principal of a private kindergarten or preschool must meet the criteria set forth in the Kindergarten Charter, be nominated not exceeding sixty-five years old, and not be a civil servant or state employee.

2. The Principal directly manages and oversees the operations of the kindergarten or preschool; is legally accountable to educational management authorities and the Board of Management (if applicable) for organizing and directing professional and business activities, ensuring quality care, education, and operations of the kindergarten or preschool within the scope of assigned tasks and powers. The term of office of the Principal is five (5) years.

3. For private kindergartens or preschools with a Board of Management, the Principal is nominated and elected by the Board of Management through secret ballot with more than fifty percent (50%) of votes in favor; approved by the General Assembly of Investors and recognized by the competent state management authority.

4. For private kindergartens or preschools with a Board of Management, in addition to the duties and powers prescribed in the Kindergarten Charter and the provisions of Clause 2 of this Article, the Principal also has the following duties and powers:

a) To organize the implementation of resolutions of the Board of Management;

b) To organize the mobilization, management, and utilization of resources, care, education, and other activities of the kindergarten or preschool in accordance with regulations, ensuring quality and compliance with laws and plans approved by the Board of Management to achieve the development goals of the kindergarten or preschool;

c) To propose organizational structures, staffing, and personnel plans of the kindergarten or preschool for approval by the Board of Management; serve as chairman or vice-chairman of the recruitment committee for teachers; assign, manage, evaluate, classify, reward, and discipline teachers and staff in accordance with the law after approval by the Board of Management;

d) To prepare annual budgets and final accounts for approval by the Board of Management; to organize the implementation of financial plans according to the kindergarten or preschool's regulations; to report periodically to the Board of Management and relevant management levels on financial work and activities of the kindergarten or preschool;

đ) To ensure order, security, and environmental protection, safety in the kindergarten or preschool;

e) To attend meetings of the Board of Management (if not a member) but without voting rights; to report to the General Assembly of Investors on the care and education activities of the school; to reserve the right to disagree with decisions of the Board of Management and report to the direct educational management authority for review and handling;

5. In the same period, a person can only serve as Principal of one private kindergarten or preschool.

Article 14. Organizational structure and management of activities of independent private nursery groups and classes

1. Independent private nursery groups and classes must have organizational structures that comply with the requirements of the Kindergarten Charter and are suitable for the conditions and scale of the group or class.

2. Children in independent private nursery groups and classes are organized according to the provisions of Article 13 of the Kindergarten Charter. The number of children in one independent private nursery group or class shall not exceed fifty (50) children.

3. Conditions and procedures for registering to establish, merge, divide, dissolve, suspend educational activities of independent private nursery groups and classes are carried out in accordance with the Education Law and the Kindergarten Charter.

4. In areas where the network of early childhood education facilities does not adequately meet the needs of sending children to schools or classes, individuals may organize nursery groups to meet the childcare and care needs of parents and must register their activities with the People's Committee of the commune.

a) Conditions for registration of activities:

- The maximum number of children in a nursery group is seven (7);

- The caregiver must be healthy, free from infectious diseases, have the capacity to bear civil responsibility, and hold a certificate of training in childcare and nurturing children as required;

- The physical facilities must meet the minimum conditions as follows:

+ The childcare room must have a minimum area of 15 square meters, ensuring safety, ventilation, coolness, sufficient lighting, a cemented, tiled, or wooden floor, and partitions separating it from other areas;²;

+ Provide safe toys and equipment suitable for the age group of children;

+ Ensure sufficient personal items for children's meals, drinks, sleep, and daily activities, as well as equipment for childcare and care, with enough boiled water for daily consumption;

+ Have a bathroom and sanitation facilities appropriate for children, with sufficient clean water for use;

- Must have an agreement with parents regarding the acceptance of childcare and care services and the guarantee of child safety at the childcare center;

- Have instructional materials guiding the implementation of childcare and education;

b) Individuals must submit a registration document for the childcare center to the People's Committee of the commune. The document must clearly state the conditions stipulated in point a of this clause and commit to ensuring child safety at the childcare center;

5. The People's Committee of the commune directs organizations to regularly and randomly inspect the operations of childcare centers, independent private kindergartens, and those specified in Clause 4, Article 4 on their respective territories; promptly identify and strictly handle violations, and suspend groups and classes that fail to meet the conditions for childcare, care, and education;

Article 15. Head of Childcare Center, Independent Private Kindergarten

1. The head of the childcare center, independent private kindergarten is the person named in the application for establishment of the childcare center, independent private kindergarten;

2. Criteria:

a) The individual named in the application for establishing the childcare center, independent private kindergarten must be a citizen of the Socialist Republic of Vietnam;

b) Good moral character and ethics;

c) Good health;

d) Hold a high school diploma or higher; possess a certificate in childcare management, care, and education of children or a certificate in educational management training as prescribed;

3. Duties and powers:

a) Duties:

- Be responsible before the Chairman of the People's Committee of the commune and the Department of Education and Training for the operation of the childcare center, independent private kindergarten under their management;

- Direct and manage the childcare, care, and education activities of the childcare center, independent private kindergarten;

- Ensure safety for children, teachers, and staff within the center and class;

- Invest in and manage infrastructure, equipment, and supplies serving childcare, care, and education activities according to regulations;

- Responsible for paying salaries, bonuses, health insurance, social insurance, and other expenses for teachers and staff;

- Develop plans for regular health check-ups and implement summer and holiday leave schedules for teachers and staff as prescribed by the state;

- Publicize sources of income and financial transactions according to current regulations;

b) Powers:

- Have the right to enter into labor contracts with teachers and staff as prescribed;

- Supervise teachers in professional and vocational activities;

- Can serve as a teacher if they meet the required conditions and criteria;

- Have the authority to negotiate tuition fees with parents;

- Participate in political, professional, and management training courses;

Article 16. Programs and Activities for Childcare, Care, and Education

1. Schools, kindergartens, childcare centers, and independent private kindergartens are responsible for implementing the preschool education program issued by the Ministry of Education and Training;

2. Systems of files, ledgers, organization of activities, and assessment of results for childcare, care, and education of children shall be carried out in accordance with the Charter of Preschools;

Chapter III

TEACHERS, STAFF, AND CHILDREN

Article 17. Standards, duties, and authorities of teachers and staff

1. Standard

Teachers in schools, kindergartens, groups, and independent private preschool classes must meet the standards for moral character, professional qualifications, and health as stipulated by the Education Law and the Kindergarten Regulations.

2. Duties and authorities of teachers and staff

a) Fulfill all duties according to the labor contract signed with the Chairman of the Board of Management, investor, or head of the independent private preschool group/class; have duties and authorities as prescribed by the Education Law and the Kindergarten Regulations.

b) Enjoy wage and salary benefits, social insurance, health insurance, unemployment insurance; have the right to participate in social organizations and enjoy other rights as prescribed by law;

c) Be rewarded when achieving accomplishments as prescribed by educational management levels; if meeting the required criteria, be eligible for awards such as Distinguished Teacher, People's Teacher, and Commendation Medal for the Education Cause.

Article 18. Rights and duties of children

Children in schools, kindergartens, groups, and independent private preschool classes have rights and duties as prescribed in the Kindergarten Regulations; they enjoy benefits and policies as prescribed by the State.

Chapter IV

INFRASTRUCTURE, FINANCE, AND ASSETS

Article 19. Infrastructure

1. Private schools, kindergartens, groups, and independent preschool classes must ensure conditions regarding infrastructure, equipment, teaching aids, and toys as prescribed by the Kindergarten Regulations and regulations on equipment, teaching aids, and toys issued by the Ministry of Education and Training.

2. Encourage private early childhood education facilities to invest in modern equipment to improve the quality of childcare and education.

Article 20. Finance

1. Private schools, kindergartens, groups, and independent preschool classes operate based on the principle of voluntary capital contribution, financial autonomy, and self-balancing of income and expenditure; comply with legal provisions on accounting systems, auditing, fiscal obligations to the state budget, and current relevant regulations.

2. Private schools, kindergartens, groups, and independent preschool classes are permitted to raise capital through share contributions, capital contributions from employees within the unit, and other lawful sources through cooperation and collaboration with enterprises, economic organizations, financial institutions, individuals both domestically and internationally. The content of raising capital in the form of shares must be reflected in the school establishment proposal.

3. Sources of finance for private schools, kindergartens, groups, and independent preschool classes include:

a) Capital contributions from organizations and individuals establishing the school and additional financial resources from the annual operating results of the school;

b) Tuition fees and service charges collected from students as prescribed by law;

c) Interest from deposits at banks, State Treasury, and credit organizations;

d) Investments, sponsorships, aid, and donations from organizations and individuals both domestically and internationally;

đ) Loans from banks, credit organizations, and individuals;

e) Support from the state budget when performing tasks assigned by the State;

g) Other lawful revenues.

Article 21. Expenditure Items

1. Salary, allowances, wages, bonuses; insurance payments; activities of social organizations; expenses for professional activities, training, and improving the qualifications of teachers, officials, and staff;

2. Food expenses and services for boarding children (if applicable);

3. Administrative management expenses;

4. Investment and repair expenses for infrastructure, equipment, teaching aids, and toys; teaching and learning materials; rental expenses for infrastructure (if applicable);

5. Depreciation of fixed assets;

6. Expenses for tax obligations to state agencies;

7. Collective welfare and reward expenses;

8. Other lawful expenditures.

Article 22. Management and Use of Finance

1. For borrowed capital and raised capital

a) Schools, kindergartens, group childcare centers, and independent private preschool classes must strictly manage and use borrowed capital and raised capital for their intended purposes as committed to lending organizations and individuals, ensuring effectiveness;

b) Based on the annual financial results, after covering necessary expenses, if there is surplus, they may establish a reserve fund and distribute profits to capital contributors according to regulations.

2. The contents and levels of expenditures shall be decided and the responsibility borne by schools, kindergartens, group childcare centers, and independent private preschool classes themselves, but they must ensure compliance with state regulations. Expenditure items must be fully recorded and reflected in accounting books. The establishment of a reserve fund and profit distribution to capital contributors shall be decided by the Board of Directors or the investor in accordance with the organizational charter and operation rules of the school or kindergarten.

3. Schools, kindergartens, group childcare centers, and independent private preschool classes must regularly conduct self-inspections and strictly comply with inspections by higher-level financial authorities regarding the use of funds and changes in school or kindergarten capital as stipulated by the state.

4. Quarterly and annually, schools, kindergartens, group childcare centers, and independent private preschool classes must prepare financial activity reports to be submitted to the sector management authority, financial authority, and tax authority at the same level according to the current accounting system applicable to non-public service providers. Accounting and statistical work shall be organized in accordance with the law.

5. Annually, schools, kindergartens, group childcare centers, and independent private preschool classes must publicly disclose financial activities: tuition fees, income, and expenditures.

Article 23. Management and Use of Assets

1. Assets of schools, kindergartens, group childcare centers, and independent private preschool classes include personal and collective assets contributed at the time of establishment and assets formed during operations (including assets donated, gifted, or provided without repayment). Assets cannot be distributed to individuals but must be used for the common benefit of the school or kindergarten.

2. Annually, schools and kindergartens shall establish a valuation committee to assess asset values and reinvest or supplement assets. For unused or obsolete assets, they may be liquidated or sold to recover financial resources for the school or kindergarten.

3. In cases of asset conversion, transfer, or cessation of care and education activities, schools and kindergartens shall establish a liquidation committee, conduct a comprehensive asset inventory, and return contributions according to current regulations.

Chapter V

INSPECTION, AUDIT, REWARD, AND VIOLATION HANDLING

Article 24. Inspection and Supervision

1. Schools, kindergartens, group childcare centers, and independent private preschool classes have the responsibility to regularly conduct self-inspections of activities in accordance with current regulations.

2. Educational management agencies at all levels are responsible for inspecting, supervising, and certifying educational quality within their jurisdiction, in accordance with the Ministry of Education and Training's regulations and laws on inspection; resolving complaints and denunciations in accordance with laws on complaints and denunciations.

Article 25. Awards

Collective bodies and individuals, including teachers and staff members of schools, kindergartens, group childcare centers, and independent private preschool classes who have made significant contributions to the early childhood education cause shall be awarded according to the provisions of the Law on Encouragement and Reward.

Article 26. Handling Violations

1. Schools, kindergartens, group childcare centers, and independent private preschool classes are not permitted to allow any individual or organization to take advantage of their name or use their facilities to conduct activities contrary to the law and engage in commercialization of educational activities for personal gain, which are inconsistent with the objectives set out in the project activity plan of the school, kindergarten, group childcare center, or independent private preschool class.

2. In cases where there is sufficient evidence to prove that schools, kindergartens, group childcare centers, and independent private preschool classes fail to comply with state laws, regulations, and rules of the Ministry of Education and Training; fail to ensure safety and quality in child care, education, and nurturing; fail to meet minimum requirements for infrastructure and equipment; or continue to operate without a valid establishment permit and operating license, they will be subject to handling according to one of the following forms depending on the severity of the violation:

a) Written warning;

b) Administrative fine according to current regulations;

c) Suspension of work for individuals, officials, teachers, or staff members, or suspension of educational activities for the school or educational institution;

d) Suspension of operations or dissolution;

e) Recommendation for legal action in accordance with the law./.