Circular No. 139/2010/TT-BTC on the preparation of budgets, management, and utilization of state budget funds for cadre training and capacity building.

CIRCULAR

Regulations on the preparation of budgets, management, and utilization of funds from the state budget allocated for training and capacity building of civil servants.

 from the state budget dedicated to training and capacity building of civil servants.

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Based on the State Budget Law and guiding documents implementing the State Budget Law;

Based on Decree No. 18/2010/NĐ-CP dated March 5, 2010 of the Government on training and capacity building of civil servants;

Based on Decree No. 116/2003/NĐ-CP dated October 10, 2003 of the Government on recruitment, employment, and management of cadres and civil servants in public institutions;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To align with current realities, following consultations with relevant ministries, sectors, and localities, the Ministry of Finance hereby stipulates regulations on the preparation of budgets, management, and utilization of funds from the state budget allocated for training and capacity building of civil servants as follows:

Article 1. Objectives, scope, and principles for using funds from the state budget for training and capacity building of civil servants:

1. The subjects eligible for training and capacity building include:

a) Cadres, civil servants, probationary civil servants; employees; indefinite-term labor contracts currently working in central, provincial, and district-level Party and state agencies, political and social organizations; officers, non-commissioned officers, soldiers, workers, and employees in units under the People's Armed Forces.

b) Cadres, civil servants, employees, and indefinite-term labor contracts in public institutions;

c) Deputies of People's Councils at all levels;

d) Civil servants at commune, ward, and town levels;

e) Non-professional staff at commune level; non-professional staff at village, hamlet, ward, village, tribe, group, and neighborhood levels in towns and wards;

g) Lawyers, enterprise managers, and industry association members when these trainees participate in specialized courses on international integration and economics organized by state agencies within the country.

Hereinafter referred to collectively as cadres and civil servants and abbreviated as CBCC.

2. Scope of fund usage for training and capacity building of CBCC:

a) Funds for training and capacity building of CBCC allocated in the annual budget of central ministries, agencies, provinces, and centrally-administered cities may only be used for training and capacity building of CBCC under their jurisdiction.

b) For those who do not fall under the jurisdiction but must be trained or developed according to the requirements of competent authorities, the Minister or Head of Central Agencies shall assign tasks and allocate funds to agencies and units responsible for training and development to implement such tasks.

3. Principles for using funds from the state budget for training and capacity building of CBCC:

a) Funds for training and capacity building of CBCC shall be used to fulfill annual regular training and development tasks for CBCC in areas such as administrative state management, professional knowledge, political theory, foreign languages, information technology, economic international integration, ethnic languages... (including organizing professional training sessions) for CBCC under the jurisdiction of ministries, ministerial-level agencies, government agencies, and localities (including direct training at the base and sending for training at other training centers);

b) Based on the conditions for sending CBCC to study at secondary, college, university levels and postgraduate studies as stipulated in Article 19 and Article 20 of Decree No. 18/2010/NĐ-CP dated March 5, 2010 of the Government, and based on the allocated training and development funds for CBCC and other sources of funding, agencies and units shall decide to support part of the costs (tuition fees, purchasing textbooks) for CBCC who have been authorized by competent authorities to attend secondary, college, university, and postgraduate studies;

c) Funds for training and capacity building of CBCC shall be used to cover activities directly serving the management of training and development of CBCC at central ministries, agencies, and localities; managing directly the training and development activities of CBCC at training and development centers or agencies and units assigned to open training classes for CBCC.

Funds for training and capacity building of CBCC shall not be used for: Activities of organizational structures of training and development centers under central ministries, agencies, and localities; investment in construction of material facilities for training and development centers for cadres and civil servants. Operating expenses of training and development centers for cadres and civil servants shall be covered by administrative management funds (for administrative state agencies) or funds for various fields of public services (corresponding to public institutions).

Article 2. Content of expenditure

1. Training and capacity building of CBCC within the country:

1.1) Expenses for the following items shall be borne by training and development centers or agencies and units assigned to organize training and development classes for CBCC, and tasked with compiling programs and textbooks:

a) Direct expenses serving the class:

- Remuneration for lecturers; subsistence allowance for lecturers; transportation and accommodation expenses for lecturers;

- Study materials according to the course program for trainees (excluding reference materials);

- Rewards for outstanding students;

- Partial meal support for trainees during concentrated study periods;

- Support for non-professional staff at commune level and non-professional staff at village, hamlet, ward, village, tribe, group, and neighborhood levels in towns and wards during concentrated study days at training centers including travel expenses from workplace to training center (one round trip; holidays; Tet holiday); accommodation rental support;

- Rental costs for auditoriums, classrooms, and equipment for learning purposes (if applicable);

- Examination preparation, supervision, marking costs; examination result review committee costs; opening and closing ceremony costs;

- Drinking water for class sessions; for specialized and advanced classes with foreign experts teaching, refreshments between classes (coffee, tea, fruit, pastries...) can be provided;

- Costs for organizing student field trips (if applicable);

- Medical expenses for common medications for trainees (if they fall ill);

- Printing and issuing certificates;

- Other expenses directly serving class sessions (electricity, water, communication, office supplies, sanitation, parking...).

Training and development centers for CBCC that have been funded by the state budget for room construction must provide accommodation for trainees from afar for classes assigned by competent authorities and funded without charging additional room fees from trainees.

b) Expenditure for direct management activities of training and capacity building for civil servants conducted by training and capacity building institutions or agencies and units assigned to organize training classes for civil servants:

- Travel expenses for class management staff of the training institution when it is necessary to organize classes away from the training institution; overtime pay for class management staff (if applicable);

- Expenses for surveys, investigations, planning training and capacity building; expenses for organizing meetings to evaluate results, effectiveness, and quality of training and capacity building immediately after the completion of the course;

- Other expenses to serve the management and operation of the class (if applicable);

c) Translation expenses.

d) Expenses for compiling new curricula and textbooks or for revising and supplementing curricula and textbooks:

The agency or unit entrusted with the main responsibility for compiling curricula, textbooks, and training materials shall bear these expenses from the annual training and capacity building budget allocated for civil servants.

1.2) Expenditures carried out by agencies and units sending civil servants to attend training:

Travel expenses from the agency to the training location (one round trip; holidays; Tet holiday); expenses for renting accommodation for civil servants during concentrated training at the training institution (in cases where the training institution and the organizing unit confirm that accommodation cannot be arranged). Based on the location of the training class and the budgetary capacity, agencies and units sending civil servants to training will use their regular expenditure funds and other sources to support the two aforementioned travel expenses for the dispatched civil servants, ensuring that such support does not exceed the current travel expense regulations set by the Ministry of Finance for state agencies and public service units.

Agencies and units sending civil servants to training shall not provide travel and accommodation support to part-time workers at the commune level; part-time workers at village, hamlet, ward, township, town, neighborhood levels who have already been supported according to the provisions of point a, item 1.1, clause 1 above by the training institution or agencies and units assigned to organize training classes for civil servants.

1.3) In cases where agencies and units are allocated training and capacity building budgets but lack the facilities to organize classes themselves and must send civil servants to other training institutions, they shall settle accounts with those institutions for the following items:

a) Training and capacity building fees under service contracts signed between the agency or unit authorized to allocate training and capacity building budgets and the training institution. These contract training and capacity building costs are based on the expenditure standards and norms stipulated in this Circular; purchase costs for textbooks and materials (excluding reference materials) as invoiced by the training institution.

b) Support for food expenses for trainees during concentrated training days. The training institution is responsible for providing food support to trainees according to the agreed amount in the service contract and the actual number of training days.

If the agency or unit sends staff to training and directly pays the trainees for food support expenses, the payment vouchers must be accompanied by confirmation from the training institution regarding the actual number of training days attended by the trainee.

1.4) Expenditures for direct activities serving the management of training and capacity building for civil servants by ministries, central agencies, and localities:

Based on the annual training and capacity building budget allocated by the competent authority, ministries, central agencies, and localities shall decide on the allocation of funds to agencies and units tasked with managing training and capacity building for the entire sector or locality, to cover expenditures for: planning and establishing training and capacity building programs; organizing meetings, seminars, and conferences; traveling to inspect and evaluate training and capacity building outcomes, and other related expenditures directly linked to the management of training and capacity building for civil servants.

2. Expenditures for training and capacity building for civil servants abroad:

The annual budget for training and capacity building for civil servants abroad, allocated to agencies and units responsible for organizing such courses, may be used for the following purposes:

a) Service fees payable to domestic organizations implementing training services;

b) Tuition fees and mandatory expenses payable to overseas training institutions or service providers;

c) Expenses for translation and documentation;

d) Health insurance expenses during the period of study abroad;

đ) Expenses for organizing the training class: Surveying, negotiating, and developing training programs with overseas training institutions;

e) Food, accommodation, travel, airport taxes; insurance purchases;

g) Expenses for entry and exit procedures (passport, visa).

Article 3. Expenditure Level

1. Training and capacity building of CBCC within the country:

Based on the actual situation and the annual budget allocated by the competent authority, the heads of agencies and units responsible for organizing training and capacity building courses for civil servants shall determine specific expenditure levels that comply with the maximum limits prescribed below, while ensuring that the budget is properly arranged to fulfill the assigned training and capacity building tasks within the approved budget, specifically as follows:

1.1) Remuneration for lecturers (one lecture session equals five hours of teaching):

Depending on the target audience and the level of trainees, agencies and units organizing training and capacity building courses shall invite lecturers and speakers at appropriate levels. The remuneration for lecturers and speakers (including preparation fees for lesson plans) is regulated as follows:

a) Lecturers and speakers who are Central Committee members of the Communist Party; Ministers, Secretaries of Provincial Party Committees, and equivalent positions: Maximum amount not exceeding 1,000,000 VND per session;

b) Lecturers and speakers who are Deputy Ministers, Chairpersons of People's Councils and People's Committees at provincial and centrally-administered city levels, Deputy Secretaries of Provincial Party Committees, and equivalent positions; Professors; Senior Experts; Doctor of Science: Maximum amount not exceeding 800,000 VND per session;

c) Lecturers and speakers at the level of Deputy Chairpersons of People's Councils and People's Committees at provincial and centrally-run city levels, Deputy Ministers, Deputy Heads of Departments under Ministries, Deputy Directors of Institutes under Ministries, Deputy Directors of Bureaus and equivalent positions; Associate Professors; Doctors; Senior Lecturers: The maximum amount shall not exceed 6,000,000 VND per session;

d) Lecturers and speakers who are officials, civil servants, and employees working at central agencies and provincial-level units (excluding the three categories mentioned above): The maximum amount shall not exceed 5,000,000 VND per session;

đ) Lecturers and speakers who are officials, civil servants, and employees working at units at district level and below: The maximum amount shall not exceed 3,000,000 VND per session;

For specialized professional knowledge training courses and training courses using new teaching methods without existing lesson plans, in addition to the lecturer remuneration stipulated above, the Head of the agency or unit responsible for organizing such training courses shall decide on paying the preparation fee for individual lesson plans based on the quality requirements of each course through a lump-sum work contract;

e) For professional lecturers teaching in training institutions, the number of hours exceeding the standard quota will be paid according to the current regulations on overtime pay for teachers in public educational institutions, and they will not receive lecturer remuneration as specified above. If these lecturers are invited to teach in other training classes, they will still receive lecturer remuneration according to the stipulated regulations. The payment for overtime pay for lecturers is as follows:

- Lecturers in training institutions under Ministries, central agencies, Provincial Political Theory Schools: The number of hours exceeding the standard quota will be paid according to the current regulations on overtime pay for lecturers in universities;

- Lecturers in training institutions at district, county, and town levels: The number of hours exceeding the standard quota will be paid according to the current regulations on overtime pay for lecturers in vocational high schools;

g) For foreign lecturers: Depending on the necessity, training institutions may invite foreign lecturers. The remuneration for foreign lecturers shall be decided by the training institution based on mutual agreement, taking into account the quality of the lecturer and ensuring it is consistent with the training and development budget of the unit;

1.2) Meal allowance for lecturers:

Depending on the location and duration of the class, the agency or unit responsible for organizing training courses for civil servants and public officials may decide on providing meal allowances for lecturers, but the maximum amount shall not exceed the accommodation allowance stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expenses and costs for organizing conferences for state agencies and public service units, and the guidance documents issued by ministries, sectors, and localities implementing Circular No. 97/2010/TT-BTC of the Ministry of Finance;

1.3) Travel expenses and room rental fees for lecturers:

In cases where the agency or unit does not have transportation or cannot provide accommodation for lecturers and must rent, the expenses shall be covered according to the current regulations stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expenses and costs for organizing conferences for state agencies and public service units, and the guidance documents issued by ministries, sectors, and localities implementing Circular No. 97/2010/TT-BTC of the Ministry of Finance;

1.4) Translation expenses:

Implement the current translation expense regulations stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance regarding reception expenses for foreign guests visiting Vietnam and domestic hospitality expenses;

1.5) Examination expenses:

Apply the examination expenses stipulated in Joint Circular No. 49/2007/TTLT/BTC-BGDDT dated May 18, 2007, jointly issued by the Ministry of Finance and the Ministry of Education and Training guiding the content, expenditure levels, and financial management procedures for building question banks, organizing general examinations, and preparing for international and regional Olympiads, and Circular No. 132/2009/TTLT/BTC-BGDDT dated June 29, 2009, jointly issued by the Ministry of Finance and the Ministry of Education and Training amending and supplementing Joint Circular No. 49/2007/TTLT/BTC-BGDDT;

1.6) Partial meal support for trainees during concentrated study periods:

Based on the budget allocation capacity and organizational conditions of the training class (location, student composition, study period...), training institutions and agencies using the annual training and development budget allocated by the competent authority may decide to provide partial meal support for trainees during concentrated study periods, with a maximum support level of 50,000 VND per day per trainee;

1.7) Awards for outstanding students:

Based on the budget capacity and the number of excellent students in each class, training institutions may decide to award outstanding students with a maximum amount of 200,000 VND per student;

1.8) Actual expenses directly serving the class:

a) Rent for conference halls and classrooms; rental of equipment and tools for teaching (projectors, computers, other equipment...);

b) Purchase and printing of textbooks and materials directly serving the class (excluding reference materials); printing and issuance of certificates;

c) Beverage expenses for the class:

- For classes with foreign experts teaching, beverages during breaks (coffee, tea, fruits, pastries...) may be provided at a level determined by the training institution based on its financial capacity but shall not exceed the standard for hosting category C guests during working sessions as stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance regarding the regulations on expenses for receiving foreign guests to work in Vietnam; organizing international conferences and seminars in Vietnam; and hosting domestic guests.

- For other classes, the level of expenditure for drinking water during meetings shall be applied according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expense allowances and regulations on organizing meetings for state agencies and public service units.

d) Expenditure on common medical supplies for trainees.

The actual expenses mentioned above must be supported by complete receipts and invoices as required. For rental fees for classrooms, equipment, and tools for teaching purposes, there must be contracts and invoices as required; in cases where facilities are borrowed from other agencies or units to organize training courses but still require payment for electricity, water, sanitation, security, and service costs, the payment vouchers will be the contract and settlement agreement between both parties accompanied by the receipt from the lending agency or unit; the lending agency or unit will record this income to reduce its operational expenses. For printing costs of textbooks and materials that require bidding, they shall be implemented in accordance with the laws on bidding.

1.9) Expenses for organizing field trips and practical training for trainees:

a) Payment for transportation means to pick up and drop off trainees for field trips and practical training: According to the contract and actual expense receipts.

b) Partial support for food and accommodation expenses for trainees during practical training days: The heads of agencies, units, and training institutions decide the level of support but it shall not exceed the travel expense allowance specified in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expense allowances and regulations on organizing meetings for state agencies and public service units, and must ensure within the allocated training and development budget; and must ensure within the allocated training and development budget.

1.10) Expenses for compiling new programs and textbooks; expenses for revising, supplementing, and updating programs and textbooks:

Based on the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance regarding the content and levels of expenditure for building framework programs and compiling textbooks for university, college, and vocational secondary education majors, the agencies or units responsible for compiling programs and textbooks shall determine the expenditure level suitable for each training and development program.

1.11) Expenses for direct management activities related to civil servant training and development conducted by training and development institutions or agencies and units assigned to organize such training and development courses:

Training institutions or agencies organizing civil servant training and development courses are allowed to allocate up to a maximum of 10% of the total budget for each course and included within the allocated training and development budget for the expenses specified in item b point 1.1 Clause 1 Article 2 mentioned above. If the management expenses for the course are not fully utilized, the training institution or agency organizing the course can proactively use them for other relevant expenses serving the training and development tasks. The training institution or agency organizing the course has the responsibility to establish internal expenditure regulations to set management and usage standards for the course management budget in compliance with current national regulations.

1.12) Expenses for activities directly serving the management of civil servant training and development conducted by ministries, central agencies, and localities:

a) Expenses for organizing meetings, seminars, and conferences; expenses for traveling to inspect and evaluate training and development outcomes: Implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expense allowances and regulations on organizing meetings for state agencies and public service units.

b) Expenses for office supplies and other expenses directly related to the management of civil servant training and development: Based on legitimate and valid expense receipts according to current regulations.

2. Expenditures for training and capacity building for civil servants abroad:

2.1) For ministries and central agencies:

The budget allocation and settlement for overseas training and development of civil servants shall be based on the specific costs of each class. The items and levels of expenditure shall be implemented according to the following specific provisions:

a) Service fees payable to service providers under contracts signed by authorized authorities.

b) Tuition fees and mandatory expenses payable to overseas training institutions or service providers: According to the tuition fee notice or invoice from the training institution where the civil servant is sent for training or legal receipts and invoices issued by overseas service providers or specific contracts signed by authorized authorities.

c) Health insurance costs: According to the compulsory health insurance notice or invoice from the training institution where the civil servant is sent for training and shall not exceed the minimum health insurance rate applicable to foreign students in the host country.

d) Expenses for translation and documentation services: Implemented according to Circular No. 01/2010/TT-BTC dated November 6, 2010, issued by the Ministry of Finance regarding regulations on expenses for receiving foreign guests to work in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

đ) Expenses for organizing classes: Surveying, negotiating, and developing study programs with overseas training institutions, based on actual incurred costs with complete legal receipts and invoices.

e) Expenses for meals, accommodation, travel, airport departure taxes, and procedures for exit and entry formalities (passports, visas) shall be implemented according to the current regulations in the Circular of the Ministry of Finance regarding travel expense allowances for state officials and civil servants going on short-term missions abroad funded by the state budget.

2.2) For localities:

Based on the content and level of expenditure for training and capacity building of civil servants abroad as stipulated in Clause 2.1, Point 2, Article 3 above, the People's Committee of the province or centrally governed city decides to allocate funds according to the project that has been approved by the competent authority of the locality and uses from the annual training and capacity building budget of the locality to implement.

Article 4. Budget preparation, allocation, management, and settlement

The preparation of the budget estimate, allocation, disbursement, management, utilization, and settlement of the funds for implementing the training and capacity building tasks of civil servants shall be carried out in accordance with the current financial and budgetary laws and specific provisions set forth in this Circular.

1. Establishment of budget projections:

a) For Ministries and central agencies:

Annually, based on the objectives and strategic orientation of training and capacity building of civil servants that have been approved by the competent authority; the results of evaluating the implementation of the training and capacity building tasks of civil servants in the previous year; requirements and tasks of training and capacity building of civil servants in the planned year and guidelines for preparing the budget plan issued by the Ministry of Finance:

Ministries and central agencies guide subordinate units to build plans and budget estimates for implementing the training and capacity building tasks of civil servants in the planned year (including both domestic and overseas training and capacity building tasks), consolidate the training and capacity building budget estimates of ministries and central agencies and send them to the Ministry of Home Affairs for consolidation (before July 20th), while also consolidating them into the annual budget plan of ministries and central agencies to send to the Ministry of Finance for consolidation and submission to the competent authority for approval as prescribed.

Specifically, for the task of training and capacity building of civil servants abroad, ministries and central agencies when preparing plans and budget estimates to send to the Ministry of Home Affairs for consolidation and simultaneously to the Ministry of Finance must detail according to the following criteria:

- Evaluation of the results of implementation and the situation of using funds in the previous year;

- The agency responsible for organizing overseas training and capacity building delegations;

- Content of the training and capacity building program;

- Expected civil servants to be sent for training;

- Study duration abroad;

- Expected training institutions;

- Estimated budget for each delegation;

- Total demand for funding for training and capacity building of civil servants abroad;

b) For localities:

- Provincial Departments of Home Affairs have the main responsibility to coordinate with relevant agencies to build plans and budget estimates for implementing the training and capacity building tasks of civil servants at the provincial and centrally governed city levels, detailing each task, training and capacity building projects (including both domestic and overseas training and capacity building tasks), by implementing unit, by budget source (local budget, central budget support, other sources of funds), submit to the Department of Finance for review and consolidation to submit to the competent authority for decision-making as prescribed.

- For training and capacity building projects of civil servants approved by the Prime Minister through separate Decisions, annually, the central agency responsible for the project must guide the localities (Provincial Departments of Home Affairs) regarding the target groups and number of cadres and civil servants to be trained and developed so that the localities can base their plans and budget estimates for implementing the training and capacity building tasks of civil servants on the goals of the projects approved by the Prime Minister. For training and capacity building projects of civil servants where the central budget provides support to localities that cannot balance their revenue and expenditure, the Department of Finance must consolidate and submit the plan and budget estimate for implementing the project in the locality to the central agency responsible for the project and the Ministry of Finance, clearly stating the portion of the budget self-assured from the local budget and the portion requested for central budget support.

- Based on the requirements for cadre work in each period, localities decide to allocate funds and send civil servants for training and capacity building abroad in a spirit of thrift, effectiveness, and suitability with the local budget's balancing capacity.

Article 16. Settlement of State Budget Funds for Support

a) For the Ministry of Home Affairs:

Based on the proposals of ministries and central agencies and the total amount of training and capacity building funds for civil servants reported by the competent authority, the Ministry of Home Affairs takes the lead in developing a plan for allocating training and capacity building funds for civil servants according to each task (domestic and overseas training and capacity building), detailed for ministries and central agencies to send to the Ministry of Finance for consideration and consolidation into the budget plan of ministries and sectors to be decided by the National Assembly. In case there is disagreement with the Ministry of Home Affairs' plan for allocating funds, the Ministry of Finance will respond in writing to the Ministry of Home Affairs about the reasons for disagreement, and if necessary, the two ministries will hold meetings to resolve unresolved issues.

b) For the agency responsible for training and capacity building projects of civil servants approved by the Prime Minister through separate Decisions:

Based on the objectives, tasks, and progress of the projects already approved; based on the proposals of localities and the total amount of training and capacity building funds for civil servants reported by the competent authority, the responsible agency develops a plan for allocating training and capacity building funds according to each project, detailed for each central agency and additional targeted funds for provinces and centrally governed cities, to send to the Ministry of Finance for consideration and consolidation into the budget plan of ministries, sectors, and localities to be decided by the National Assembly. In case there is disagreement with the agency's plan for allocating funds, the Ministry of Finance will respond in writing about the reasons for disagreement.

c) For ministries and central agencies:

Based on the allocated budget estimate for training and capacity building of civil servants by the competent authority, they proceed to allocate the budget estimate to subordinate units for submission to the Ministry of Finance for review as prescribed. The results of the allocation and budget estimate disbursement are submitted to the Ministry of Finance as prescribed and concurrently sent to the Ministry of Home Affairs for tracking and consolidation. The decision to allocate the budget estimate by ministries and central agencies to subordinate units for implementation must ensure compliance with the total budget estimate and the structure of funds for each training and capacity building task assigned by the competent authority.

d) For provinces and centrally governed cities:

- Based on the local budget balancing capacity; the People's Committee of the province or centrally governed city submits to the competent authority for the allocation of the budget to organize the implementation of the training and capacity building work of civil servants in the locality.

- Pursuant to the Prime Minister's Decision on allocating the state budget expenditure plan, and the Ministry of Finance's Decision on allocating the state budget revenue and expenditure plan for localities (including the allocation of additional targeted supplementary budgets for localities to implement tasks related to training and capacity building for civil servants according to approved Programs/Projects by the Prime Minister), the People's Committee of provinces and centrally-administered cities shall direct the Department of Home Affairs to take the lead in coordinating with the Department of Finance and relevant agencies to develop detailed budget allocation plans for each training and capacity building task for civil servants, by implementing units, to be submitted to the Department of Finance for consolidation and reporting to the People's Committee for submission to the Provincial People's Council for decision.

For Programs/Projects on training and capacity building specifically assigned by the Central Government as separate targets, the provincial People's Committee must allocate at least the level specified by the Central Government for each Program/Project. After the budget allocation plan is approved by the People's Council, the provincial People's Committee is responsible for sending the detailed budget allocation results (by Program/Project) to the central agency leading the Program/Project and the Ministry of Finance as prescribed.

3. Management and settlement:

a) The management, utilization, payment, and settlement of funds allocated for domestic training and capacity building for civil servants shall be carried out in accordance with Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by 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; and Circular No. 79/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance, guiding the management, disbursement, and payment of state budget expenditures through the State Treasury.

b) The management, utilization, and payment of funds allocated for overseas training and capacity building for civil servants shall be implemented in accordance with the regulations applicable to foreign currency expenditures under annual budgets (in the form of budget withdrawals) calculated in Vietnamese Dong for overseas missions as stipulated in Circular No. 97/2004/TT-BTC dated October 13, 2004, issued by the Ministry of Finance, guiding the management, payment, and settlement of state budget expenditures in foreign currencies through the State Treasury.

At year-end, the settlement of funds allocated for training and capacity building for civil servants will be consolidated in the annual settlement report of ministries, central agencies, and localities in accordance with current regulations.

Article 5. Reporting and inspection regime

1. Annually, ministries, central agencies, provinces, and centrally-administered cities are responsible for compiling and submitting reports on the implementation of training and capacity building activities for civil servants to the Ministry of Home Affairs, the leading agency of the Program/Project, and the Ministry of Finance for consolidation and reporting to the Government.

2. The Ministry of Home Affairs and the leading agency of the Program/Project are responsible for taking the lead and coordinating with the Ministry of Finance to conduct regular and ad hoc inspections on the implementation of training and capacity building tasks for civil servants, the content of Program/Project fund usage in ministries, central agencies, and localities to ensure supervision over the management and use of training and capacity building funds in accordance with objectives, regulations, economy, and effectiveness.

3. The Departments of Home Affairs of provinces and centrally-administered cities are responsible for taking the lead and coordinating with the Departments of Finance and relevant agencies to conduct regular and ad hoc inspections, monitoring, and evaluating the implementation of training and capacity building tasks for civil servants within their jurisdictions to ensure achievement of assigned targets, proper use of funds in accordance with regulations, and effectiveness.

Article 6. Implementation

1. This Circular takes effect 45 days from the date of signature and replaces Circular No. 51/2008/TT-BTC dated June 16, 2008, issued by the Ministry of Finance, guiding the management and use of training and capacity building funds for civil servants.

Training and capacity building classes conducted according to the 2010 plan shall be settled based on this Circular and actual expenditure vouchers at the time this Circular becomes effective, in accordance with the State Budget Law, within the scope of the 2010 state budget already allocated by the competent authority.

2. In addition to the state budget funds allocated annually for civil servant training and capacity building, central and local agencies may utilize other legitimate sources of funding as prescribed by law based on the needs of training and capacity building tasks during each period to increase spending on these tasks and must comply with the expenditure items and levels specified in this Circular.

3. For training and capacity building classes organized using funds contributed or sponsored by organizations and individuals, it is encouraged to apply the expenditure regulations stipulated in this Circular to ensure economy and effectiveness. If higher expenditure levels are required, the agency or unit responsible for organizing the training and capacity building shall decide in accordance with the available funding capacity of the unit.

4. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.