JOINT CIRCULAR No. 143/2013/TTLT-BTC-BGDĐT Amending and supplementing certain articles of Joint Circular No. 15/2010/TTLT-BTC-BGDĐT dated January 29, 2010, issued by the Ministry of Finance and the Ministry of Education and Training on the management and use of funds for implementing the School Quality Assurance Program during the period of 2010-2015.

JOINT CIRCULAR

AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE JOINT CIRCULAR NO. 15/2010/TTLT-BTC-BGDĐT

January 29, 2010 ISSUED BY THE MINISTRY OF FINANCE AND THE MINISTRY OF EDUCATION AND TRAINING ON MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTATION OF THE SCHOOL QUALITY ASSURANCE PROGRAMME FOR THE 2010-2015 PERIOD

BASED ON THE CO-FINANCING AGREEMENT NO. 4608-VN SIGNED ON AUGUST 21, 2009 BETWEEN VIETNAM AND THE INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) OF THE WORLD BANK;

BASED ON THE DECREE NO. 38/2013/NĐ-CP OF THE GOVERNMENT DATED APRIL 23, 2013 ON MANAGEMENT AND USE OF OFFICIAL DEVELOPMENT ASSISTANCE (ODA) FUNDS AND LOW-COST LOAN FUNDS FROM SPONSORS;

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BASED ON THE DECREE NO. 32/2008/NĐ-CP OF THE GOVERNMENT DATED MARCH 19, 2008 ON THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF EDUCATION AND TRAINING;

THE MINISTER OF FINANCE AND THE MINISTER OF EDUCATION AND TRAINING ISSUE THIS JOINT CIRCULAR TO AMEND AND COMPLEMENT CERTAIN PROVISIONS OF THE JOINT CIRCULAR NO. 15/2010/TTLT-BTC-BGDĐT DATED JANUARY 29, 2010 ISSUED BY THE MINISTRY OF FINANCE AND THE MINISTRY OF EDUCATION AND TRAINING ON MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTATION OF THE SCHOOL QUALITY ASSURANCE PROGRAMME FOR THE 2010-2015 PERIOD.

Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

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;

ARTICLE 1. AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE JOINT CIRCULAR NO. 15/2010/TTLT-BTC-BGDĐT DATED JANUARY 29, 2010 ISSUED BY THE MINISTRY OF FINANCE AND THE MINISTRY OF EDUCATION AND TRAINING ON MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTATION OF THE SCHOOL QUALITY ASSURANCE PROGRAMME FOR THE 2010-2015 PERIOD:

1. POINT d CLAUSE 1 ARTICLE 2 IS AMENDED AND COMPLEMENTED AS FOLLOWS:

"d) MATCHING FUNDS FROM THE STATE BUDGET ARE 27.9 MILLION USD, INCLUDING:

- MATCHING FUNDS FROM THE CENTRAL BUDGET ARE 12.1 MILLION USD FOR IMPLEMENTATION OF PROGRAMME MANAGEMENT ACTIVITIES, PURCHASE OF ADDITIONAL TEXTBOOKS FOR POOR STUDENTS; PURCHASE OF EQUIPMENT FOR CONSTRUCTION PROJECTS; PURCHASE OF COMPUTERS AND SPECIALIZED EQUIPMENT FOR INFORMATION SOURCES CENTRES OF DISTRICT EDUCATION AND TRAINING BOARDS.

- MATCHING FUNDS FROM LOCAL BUDGETS PARTICIPATING IN THE PROGRAMME ARE 15.8 MILLION USD, INCLUDING THE FOLLOWING EXPENSES:

(i) PAYMENTS FOR TEACHERS' ADDITIONAL SALARIES WHEN TEACHING FULL-DAY CLASSES;

(ii) OPERATIONS OF THE PROGRAMME MANAGEMENT BOARD AT THE DISTRICT LEVEL;

(iii) ALLOWANCES FOR ODA PROJECT MANAGEMENT FOR STAFF IMPLEMENTING THE PROGRAMME AT THE SCHOOL LEVEL IN ACCORDANCE WITH CIRCULAR NO. 219/2009/TT-BTC DATED NOVEMBER 19, 2009 OF THE MINISTRY OF FINANCE AND ANY AMENDMENTS, SUPPLEMENTS, OR REPLACEMENTS THERETO (IF ANY); AND

(iv) PAYMENTS FOR OTHER EXPENSES IN THE TOTAL INVESTMENT COST OF CONSTRUCTION PROJECTS APPROVED (EXCEPT FOR CONSTRUCTION COSTS PAID FROM ODA FUNDS AND EQUIPMENT COSTS PAID FROM MATCHING FUNDS OF THE CENTRAL BUDGET)."

"2. FUNDS OF THE SEQAP PROGRAMME ARE MANAGED IN TWO FORMS:

a) TRANSFERRED INTO THE STATE BUDGET TO IMPLEMENT THE PROGRAMME IN PARTICIPATING PROVINCES (MANAGEMENT UNDER THE PROGRAMME GRANT FORM). FUNDS ALLOCATED FOR THE PROGRAMME ARE 163 MILLION USD, INCLUDING:

3. Clause 1 of Article 4 shall be amended and supplemented as follows:

(i) CAPITAL FOR BASIC CONSTRUCTION: 51.4 MILLION USD, OF WHICH:

- FOREIGN FUNDS: 46.9 MILLION USD, EXPENSES INCLUDE: EXPENSES FOR CONSTRUCTION (FOR CONSTRUCTION OF PROJECTS)

- DOMESTIC FUNDS (MATCHING FUNDS FROM LOCAL BUDGETS): 4.5 MILLION USD, EXPENSES INCLUDE: OTHER EXPENSES IN THE TOTAL INVESTMENT COST OF CONSTRUCTION PROJECTS APPROVED EXCEPT FOR CONSTRUCTION COSTS (FINANCED BY ODA FUNDS) AND EQUIPMENT COSTS (USING MATCHING FUNDS FROM THE CENTRAL BUDGET).

(ii) ADMINISTRATIVE AND PUBLIC SERVICE FUNDS: 111.6 MILLION USD, OF WHICH:

- FOREIGN FUNDS: 90.6 MILLION USD, EXPENSES INCLUDE: EXPENSES FOR TRAINING AND SEMINARS, SCHOOL EDUCATION FUNDS, STUDENT WELFARE FUNDS, EXPENSES FOR BUILDING TEACHER CAPACITY FOR FULL-DAY TEACHING.

- DOMESTIC FUNDS: 21 MILLION USD, OF WHICH:

+ MATCHING FUNDS FROM THE CENTRAL BUDGET: 9.7 MILLION USD, EXPENSES INCLUDE: EXPENSES FOR PURCHASING ADDITIONAL TEXTBOOKS FOR POOR STUDENTS; PURCHASE OF EQUIPMENT FOR CONSTRUCTION PROJECTS; PURCHASE OF COMPUTERS AND SPECIALIZED EQUIPMENT FOR INFORMATION SOURCES CENTRES OF DISTRICT EDUCATION AND TRAINING BOARDS.

+ MATCHING FUNDS FROM LOCAL BUDGETS: 11.3 MILLION USD, EXPENSES INCLUDE: PAYMENTS FOR TEACHERS' ADDITIONAL SALARIES WHEN TEACHING FULL-DAY CLASSES, OPERATIONS OF THE PROGRAMME MANAGEMENT BOARD AT THE DISTRICT LEVEL, ALLOWANCES FOR ODA PROJECT MANAGEMENT FOR STAFF IMPLEMENTING THE PROGRAMME AT THE SCHOOL LEVEL."

b) MANAGED UNDER THE ODA PROJECT FORM FOR ADMINISTRATIVE AND PUBLIC SERVICE FUNDS: 23 MILLION USD, OF WHICH:

- FOREIGN FUNDS: 20.5 MILLION USD

- DOMESTIC FUNDS (MATCHING FUNDS FROM THE CENTRAL BUDGET): 2.5 MILLION USD".

3. CLAUSE 3 ARTICLE 3 IS AMENDED AND COMPLEMENTED AS FOLLOWS:

"3. PROVINCES PARTICIPATING IN THE SEQAP PROGRAMME SHALL BE RESPONSIBLE FOR ARRANGING MATCHING FUNDS TO COVER (i) OTHER EXPENSES IN THE TOTAL INVESTMENT COST OF CONSTRUCTION PROJECTS APPROVED EXCEPT FOR CONSTRUCTION COSTS PAID FROM ODA FUNDS AND EQUIPMENT COSTS PAID FROM MATCHING FUNDS OF THE CENTRAL BUDGET; (ii) 50% OF TEACHERS' ADDITIONAL SALARIES WHEN TEACHING FULL-DAY CLASSES; (iii) EXPENSES FOR OPERATIONS OF THE PROGRAMME MANAGEMENT BOARD AT THE DISTRICT LEVEL AND (iv) ALLOWANCES FOR DUAL-DUTY PERFORMANCE OF THE PROGRAMME FOR STAFF AT THE SCHOOL LEVEL. EXPENSES FOR OPERATIONS OF THE PROGRAMME MANAGEMENT BOARD AT THE DISTRICT LEVEL AND ALLOWANCES FOR ODA PROJECT MANAGEMENT FOR STAFF IMPLEMENTING THE PROGRAMME AT THE SCHOOL LEVEL ARE DRAWN FROM THE DISTRICT PEOPLE'S COMMITTEE ADMINISTRATIVE AND PUBLIC SERVICE FUNDS."

"1. ITEM 1: IMPROVING SCHOOL INFRASTRUCTURE AND EQUIPMENT, INCLUDING: EXPENSES FOR CONSTRUCTION PROJECTS; SCHOOL EQUIPMENT AND OTHER EXPENSES IN THE TOTAL INVESTMENT COST OF CONSTRUCTION PROJECTS APPROVED."

5. CLAUSE 1 ARTICLE 6 IS COMPLEMENTED AS FOLLOWS:

“1. Members of the Committee are responsible for fully participating in all activities of the Committee; implementing tasks assigned by the Chairman of the Committee and being accountable to the Chairman of the Committee for the performance of these tasks;

"1. GOODS: PRINTING GUIDES FOR PROGRAMME ACTIVITIES, TEACHER GUIDES FOR MATHEMATICS, VIETNAMESE LANGUAGE, ETHNIC LANGUAGES, AND OTHER MATERIALS TO SUPPORT FULL-DAY TEACHING MODELS; PURCHASING EQUIPMENT, TRAVEL MEANS, WOODEN FURNITURE FOR THE PROGRAMME OFFICE."

"3. IMPROVING SCHOOL INFRASTRUCTURE INCLUDES: ADDITIONAL CLASSROOMS, MULTIPURPOSE ROOMS, TOILETS; OTHER EXPENSES IN THE TOTAL INVESTMENT COST OF CONSTRUCTION PROJECTS APPROVED."

7. CLAUSE 4 ARTICLE 7 IS AMENDED AND COMPLEMENTED AS FOLLOWS:

6. Clause 3, Article 7 shall be amended and supplemented as follows:

"4. PROCUREMENT METHODS FOR BASIC CONSTRUCTION CONTRACTS ACCORDING TO WORLD BANK REGULATIONS:"

7. Clause 4 of Article 7 shall be amended and supplemented as follows:

"4. The form of tendering for construction packages in accordance with the World Bank's regulations:"

a) For tender packages with an equivalent value under US$200,000: implement through competitive bidding. The project owner must prepare the technical and economic report for construction works, and the contract must be completed within twelve months.

b) For tender packages with a value of US$200,000 or more: apply open domestic bidding. The project owner must establish an investment project, and the tender advertisement must be published in at least one widely circulated newspaper nationwide.

c) For tender packages with a value over US$3,000,000: use international open bidding.

d) Basic construction tender packages shall not be allowed to be designated. The designation method may only be applied in urgent cases to address the aftermath of natural disasters and floods at the local level with the approval of the World Bank.

đ) Construction installation tender packages must be approved by the World Bank's No Objection Letter (NOL) before tendering can proceed.

8. Clause 5, Article 7 is amended and supplemented as follows:

"5. Tender packages for consulting design, supervision, and other construction costs shall be implemented in accordance with the provisions of Vietnamese State laws on construction investment projects and tendering."

9. Clause 2, Article 9 is supplemented as follows:

"đ) Travel expenses and accommodation allowances for participants in training, capacity building, and seminars organized by the Program Management Board."

10. Clause 6, Article 15 is amended as follows:

"In accordance with commitments to sponsors, if at the end of the fiscal year participating provinces have not fully utilized the allocated funds for that year, such funds will be carried forward for use in the following fiscal year and shall not be used for other purposes. In the final year of the Program, if there are remaining unutilized funds, the provinces must report to the Ministry of Education and Training (Program Management Board) for consolidation and reporting to the Ministry of Finance for consideration and decision."

11. Point a, point b, Clause 3, Article 17 are amended as follows:

"a) For basic construction expenditures: implement in accordance with Circular No. 86/2011/TT-BTC dated June 17, 2011, issued by the Ministry of Finance, regarding management and settlement of investment capital and public service capital with investment characteristics from state budget funds.

b) For public service expenditures: implement in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012, issued by the Ministry of Finance, regarding the system of control and settlement of state budget expenditures through the State Treasury."

12. Clause 2, Article 18 is amended as follows:

"2. Agencies and units using Program funds must comply with accounting, bookkeeping, and settlement regulations as stipulated in Decision No. 19/2006/QD-BTC dated March 30, 2006, issued by the Ministry of Finance, and record state budget according to the corresponding chapters, types, and items of the State Budget General Ledger issued together with Decision No. 33/2008/QD-BTC dated June 2, 2008, issued by the Minister of Finance, and Circular No. 223/2009/TT-BTC dated November 25, 2009, issued by the Minister of Finance, supplementing the State Budget General Ledger, and Circular No. 108/2007/TT-BTC dated September 7, 2007, issued by the Ministry of Finance, guiding financial management mechanisms for official development assistance (ODA) programs and projects, and any subsequent amendments, supplements, or replacements thereof. For basic construction investment, annual settlement shall be conducted in accordance with Circular No. 210/2010/TT-BTC dated December 20, 2010, issued by the Ministry of Finance, regarding the settlement of basic construction investment capital from state budget funds on an annual fiscal basis. Settlement of completed projects shall be conducted in accordance with Circular No. 19/2011/TT-BTC dated February 14, 2011, issued by the Ministry of Finance, regarding the settlement of completed projects funded by state resources."

Article 2. Effective Date.

1. This Circular takes effect from December 2, 2013.

2. During implementation, if any issues arise, agencies and units are requested to promptly reflect them to the Ministry of Finance and the Ministry of Education and Training for guidance and coordination in resolution.