Circular No. 141/2009/TT-BTC on Financial Regulations for Implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget"

CIRCULAR

Regulations on the financial regime for implementing the Project

 "Training and Capacity Building for Leaders and Managers Abroad Using State Budget"

 __________________________________

Pursuant to Notification No. 165-TB/TW dated June 27, 2008 of the Central Committee announcing the Resolution of the Political Bureau on the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget;"

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to the 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;

Pursuant to Decision No. 2460-QĐ/BTCTW dated March 24, 2009 of the Central Organization Department promulgating the "Regulations on the Selection of Leaders and Managers for Training and Capacity Building Abroad Using State Budget;"

The Ministry of Finance hereby stipulates the financial regime for implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget" (Project 165) as follows:

Article 1. Scope and objects regulated

Article 1. This Circular stipulates the contents of expenditure, the levels of expenditure, the preparation of budgets, management, disbursement, and settlement of accounts for funds to implement the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget," which has been approved by competent authorities (hereinafter referred to as Project 165).

Article 2. The subjects applying this Circular include agencies, units, organizations, and individuals using state budget funds to carry out tasks under Project 165.

Article 2. Sources of Funds

Article 3. The funding for implementing Project 165 shall be guaranteed by the central state budget.

Article 4. Any domestic and foreign sponsorship or aid (if any).

Article 3. Principles for the use and management of funds to implement Project 165

Funds for training and capacity building for cadres under Project 165 shall be managed and used in accordance with current regulations on financial management and expenditure regimes issued by competent Party and state agencies, subject to inspection and supervision by relevant authorities, and annual settlement of accounts for funds used must be reported to the finance authority and in accordance with this Circular.

Article 4. Expenditure on domestic training conducted by foreign educational institutions in Vietnam

Expenditure on domestic training conducted by foreign educational institutions in Vietnam includes the following items and levels of expenditure:

Point 1. Tuition fees and other actual expenses payable to foreign educational institutions: Payment according to the contract or notification from the foreign educational institution.

Point 2. Support expenses for cadres attending training:

Point 3. Travel expenses for cadres from their agency to the place of study (one round trip for a continuous course; or for each session of a course with multiple sessions as planned, during national holidays and festivals as prescribed by the state within the duration of the course; or in cases where family members including parents, spouse, children have passed away): The level of expenditure shall be implemented according to the regulations of the Ministry of Finance on travel allowances and expenditure for organizing conferences for state agencies and public service units.

Article 5. Expenditure on long-term training abroad

Expenditure on long-term training abroad includes the following items and levels of expenditure:

Point 1. Tuition fees and mandatory fees (if any) payable to foreign educational institutions based on contracts signed with foreign educational institutions or at the rate announced by the foreign educational institution in the acceptance letter (paid in US dollars or local currency).

Point 2. Passport and visa fees: According to actual costs incurred.

Point 3. Living expenses, including: Food expenses, accommodation rental, daily transportation expenses, material expenses (excluding reference materials) and study supplies. The living expense level is specified in Appendix No. 01 attached to this Circular and is granted based on the actual time spent studying abroad (from the date of enrollment to the end date but not exceeding the time specified in the decision of the Project 165 Steering Committee). In cases exceeding the specified time, it will be considered and resolved according to Clause b, Paragraph 2, Article 8 of this Circular.

Point 4. Minimum health insurance applicable to international students in the host country, provided in US dollars or local currency, without exceeding the level specified in Appendix No. 02 attached to this Circular.

If the minimum health insurance level in the host country is higher or lower than that specified in Appendix No. 02 attached to this Circular, it shall be implemented according to the regulations of the host country as notified by the foreign educational institution in the acceptance letter.

For some countries not listed in Appendix No. 02 attached, the Project 165 Steering Committee will consider and decide specifically.

If cadres (international students) purchase health insurance at a higher level than specified in this Circular, the cadres (international students) must cover the difference themselves.

Point 5. Economy class airfare or train fare for one round trip from Vietnam to the place of study and one round trip back from the place of study to Vietnam (except when covered by the host side) during one course.

Point 6. Airport departure and arrival fees, train, bus, taxi fares from the airport to the school and vice versa (if any) for each round trip mentioned above, at a fixed rate of USD 100.

Point 7. Bank transfer and receipt fees (if any): Based on the regulations of the host country's bank and the bank serving in Vietnam, if there are any fees for transferring or receiving money through banks, the state will provide this expenditure.

Point 8. Travel expenses for cadres from their agency to the airport, railway station, bus station, port... (one round trip for one study session): The level of expenditure shall be implemented according to the regulations of the Ministry of Finance on travel allowances and expenditure for organizing conferences for state agencies and public service units.

Point 9. Other related expenses as prescribed by the host country.

Article 6. Short-term overseas allowance (under one year)

1. In cases where the Steering Committee of Project 165 establishes a delegation of cadres to study abroad, the following expenses shall be covered:

a) The content and level of expenditure shall be implemented according to the regulations of the Ministry of Finance on managing and using training and cadre development funds.

Specifically, for living expenses (food and accommodation costs) for cadres during their study period abroad, based on the course content, requirements, and participants, the following measures shall be taken:

- For courses lasting less than six months: the maximum expenditure level shall be in accordance with the regulations of the Ministry of Finance regarding the working expense system for state cadres and civil servants on short-term missions abroad funded by the state budget. Depending on actual circumstances, the Steering Committee of Project 165 shall decide on the appropriate expenditure level but it must not exceed the stipulated level by the Ministry of Finance.

- For courses lasting from six months to under one year: this shall be carried out according to the provisions of Clause 3, Article 5 of this Circular.

b) Travel expenses for cadres from their agencies to airports, train stations, bus terminals, ports... (one round trip for each study session): the expenditure level shall be implemented according to the regulations of the Ministry of Finance on the working expense system and the expense system for organizing conferences for state agencies and public service units.

c) Other related expenditures according to the regulations of the host country.

2. In cases where the Steering Committee of Project 165 does not establish a delegation for concentrated study but sends cadres abroad to attend training courses at foreign training institutions, the following expenses shall be covered:

Expenses shall be carried out according to the contents and levels specified in Article 5 of this Circular.

Specifically, for living expenses (food and accommodation costs) for cadres during their study period abroad, the following measures shall be taken:

- For courses lasting less than six months: this shall be carried out according to the regulations of the Ministry of Finance regarding the working expense system for state cadres and civil servants on short-term missions abroad funded by the state budget.

- For courses lasting from six months to under one year: this shall be carried out according to the provisions of Clause 3, Article 5 of this Circular.

Article 7. Foreign language training expenses within the country

For domestic foreign language courses, the following expenses and levels apply:

1. Renting training facilities (including textbook compilation fees, material costs; lecturer remuneration; management fees for the course; rental fees for training venues...): Payment shall be made according to the signed contract with the training institution. If the training institution cannot arrange a venue for the course and needs to rent externally, the venue rental fee shall be paid according to the external venue rental contract.

2. Inviting foreign experts and lecturers (if applicable): According to the signed contract with foreign lecturers or with domestic and foreign training institutions (where lecturers are sent to Vietnam for teaching). The cost of hiring foreign experts and lecturers includes: international airfare, domestic travel expenses, lecturer remuneration, accommodation and food expenses for experts and lecturers (if not included in remuneration), payments to domestic and foreign training institutions (if applicable).

3. Support for cadres attending the course: 750,000 Vietnamese dong/person/month.

4. Examination fees for assessing learning outcomes as required by competent authorities (if applicable): Payment shall be made according to the signed contract with the training institution.

5. Other related expenses serving teaching and learning (such as management and monitoring fees for the course by the Project 165 Office...): Implementation shall be according to the expenditure levels prescribed by authorized state agencies for the specified expenditure items; or according to actual occurrences for expenditure items without prescribed levels.

6. Travel expenses for cadres from their agencies to the training location, one round trip for each continuous course and in cases where family members including biological parents, in-laws, spouse, or children have died: The expenditure level shall be implemented according to the regulations of the Ministry of Finance on the working expense system and the expense system for organizing conferences for state agencies and public service units.

7. Accommodation support for cadres in cases where the training institution confirms that accommodation cannot be arranged: The specific expenditure level shall be decided by the Project 165 Steering Committee but must not exceed the stipulated level by the Ministry of Finance on the working expense system and the expense system for organizing conferences for state agencies and public service units.

Article 8. Funding for the regular operations of the Steering Committee for Project 165

The content, system, and level of funding to ensure the regular operations of the Steering Committee for Project 165 shall be implemented as funding from the regular budget of the Party's agency.

Article 9. Other expenditures

1. Expenditure on rewards for cadres and overseas students:

a) In cases where cadres and overseas students complete their study programs with excellent results before the time specified in the decision to send them abroad issued by the Steering Committee for Project 165 and confirmed by the foreign training institution, they will receive 50% of the living allowance for the period completed ahead of schedule. If the competent state authority has transferred the full amount of the living allowance according to the time specified in the decision to send them abroad, the cadres and overseas students must have the responsibility to repay the state budget 50% of the living allowance for the period completed ahead of plan.

b) Cadres and overseas students who achieve outstanding results and are exempted or granted reduced tuition fees by domestic and foreign training institutions, with proof from the training institution, will receive 100% of the amount exempted or reduced and will be granted once in the year of exemption or reduction of tuition fees.

2. Expenditure on supporting part of the risks and unforeseen events occurring to cadres and overseas students during their study period such as natural disasters, war, or other situations not due to the fault of the cadres and overseas students. The specific level of support is as follows:

a) In case of death: The state budget will cover the entire cost of transporting the body or ashes from abroad back home, from the place of study to the family, or provide the remaining cost of transportation after insurance has paid out.

Based on the request of the cadre's or overseas student's family, the Steering Committee for Project 165 will examine and consider each case specifically and decide on the support plan.

b) In cases where the study period is extended due to unforeseen circumstances, they will still receive the costs for studying (tuition fees, living allowances, insurance...). In this case, based on the application of the cadres and overseas students, the Steering Committee for Project 165 will be responsible for coordinating with the Vietnamese Embassy abroad or relevant agencies at home to examine and consider each case specifically and distribute according to the prescribed regulations.

During the time participating in courses and training abroad, if there is a death in the family of the father, mother, father-in-law, mother-in-law, spouse, or child of the cadres and overseas students, they will be allowed to return home by the Steering Committee for Project 165 and will be provided with one round-trip air ticket (or train ticket).

Article 10. Salary System During Study Period

Cadres, civil servants, and employees within the payroll of agencies and units, and those receiving salaries from the armed forces selected to study and train abroad under Project 165 for thirty consecutive days or more, during their study period abroad, will receive 40% of their current salary plus leadership position allowances and seniority allowances exceeding the standard (if applicable), paid by the agency or unit managing these cadres from their own unit's budget.

Article 11. Budget Estimation, Allocation, Distribution, and Settlement

1. Preparation of budgets and allocation of funds:

a) Annually, the Steering Committee for Project 165 guides ministries, central agencies, and localities to register cadres participating in the annual plan for training and developing leaders and managers abroad, and submit it to the Steering Committee for Project 165.

b) Based on the Ministry of Finance's guidelines for annual budget estimation and the Central Party Office's guidelines; based on the annual training and development plans for leaders and managers submitted by ministries, central agencies, and localities; the Steering Committee for Project 165 compiles the training needs and builds a budget estimate to implement Project 165, submitting it to the Central Party Office for inclusion in the overall Party budget estimate at the central level, coordinating with the Ministry of Finance to report to the authorized authority according to the current regulations on the financial management mechanism of the Party and incorporating it into the central government budget estimate.

c) The funds for implementing Project 165 are allocated within the total Party budget estimate at the central level. The Central Party Office coordinates with the Steering Committee for Project 165 to allocate the funds for implementing Project 165 to the Steering Committee for Project 165 (Project 165 Management Office) according to the current regulations on the financial management mechanism of the Party, including detailed domestic expenditure tasks, outbound expenditure tasks, and foreign expenditure tasks.

2. Distribution and Payment of Funds:

a) For domestic expenditures implementing Project 165 carried out by the Steering Committee for Project 165, they are distributed through payment orders according to the progress of implementation and within the total budget estimate authorized by the competent authority for the Steering Committee for Project 165, in accordance with the current regulations on the financial management mechanism of the Party.

b) For outbound expenditures implementing Project 165 carried out by the Steering Committee for Project 165, they are distributed according to the outbound management and distribution mechanism of central Party agencies.

c) For expenditures abroad as stipulated in Articles 5 and 6 of this Circular, payments are made in US dollars or the currency of the host country; the Steering Committee for Project 165 may open a budget account at the State Treasury, pay in foreign currency from the centralized foreign exchange fund, and conduct expenditure control through the State Treasury.

Based on the request of the Steering Committee for Project 165 (Project 165 Management Office), the State Treasury will carry out payment and distribution as follows:

- Tuition fees and other charges payable to foreign training institutions: Based on the contract with the foreign training institution or the notification in the acceptance letter from the foreign training institution and the request of the Project 165 Management Office, the State Treasury transfers the corresponding funds to the foreign training institution.

- Living allowances and travel expenses for overseas students: Based on the standards, quotas, and requests of the Project 165 Management Office, the State Treasury transfers the funds into the account of the recipient or into the account of the Vietnamese representative office in the host country for that office to pay the overseas students.

- Air ticket (or train ticket): Based on the application file of the Office managing Project 165, the State Treasury transfers funds to the beneficiary's account for purchasing air tickets or directly to the transportation service provider.

The outbound air ticket is issued according to the regulations of the Ministry of Finance regarding short-term overseas travel expenses covered by the state budget.

The return air ticket is settled through advance payment notification (APN) via the Vietnamese representative office abroad, or directly provided to officials by Vietnam National Airlines or other legally operating airlines in Vietnam as currently regulated. In cases where officials purchase their own return tickets, upon returning to the country, they will be reimbursed based on valid invoices and original boarding passes, but not exceeding the APN fare level for economy class as announced by Vietnam National Airlines or other legally operating airlines in Vietnam.

- Health insurance; rewards for study-abroad students; partial risk and force majeure support for study-abroad students: Based on the application file of the Office managing Project 165, the State Treasury transfers funds to the beneficiary's account or directly to the service provider.

- Bank charges for transferring and receiving money (if applicable): As currently regulated.

3. Settlement of project implementation costs under Project 165:

a) Costs for implementing Project 165 are recorded under education and training expenditures according to corresponding chapters, clauses, and sections of the state budget (Category 490 Clause 560), and are settled according to current regulations of the State Budget Law and relevant guidance documents on financial management mechanisms for the Party.

b) Unspent end-of-year funds (including budget surplus, advance payments, and cash reserves) are carried over to the next year until the completion of Project 165.

4. Report on the use of funds:

The Steering Committee of Project 165 (Project Management Office) is responsible for compiling annual funding sources for Project 165 and submitting them to the Central Party Office for consolidation and submission to the Ministry of Finance together with the preparation of the annual budget for Project 165, including:

- The previous year's budget allocation approved by the competent authority.

- Expenditures from the previous year (detailed according to assigned tasks and corresponding chapters, clauses, and sections of the state budget).

- Unspent funds from the previous year transferred to the current year (including budget surplus, advance payments, and cash reserves).

- Current year's budget allocation approved by the competent authority and the status of fund usage up to the reporting date.

The preparation, allocation, disbursement, and settlement of Project 165 costs shall be conducted in accordance with current regulations of the State Budget Law and relevant guidance documents.

Article 12. Implementation Organization

1. This Circular takes effect 45 days from the date of signature.

2. For workloads under Project 165 implemented before this Circular takes effect, settlement of costs shall be based on the provisions of this Circular and valid actual expenditures, in accordance with the State Budget Law and relevant guidance.

3. During implementation, any issues faced by study-abroad students should be reported to the Vietnamese representative office in the host country and the Project 165 Steering Committee. The Project 165 Steering Committee will consolidate these reports and coordinate with the Ministry of Finance and related agencies to resolve them./.