Circular No. 143/2014/TT-BTC on the preparation of budgets, management, use, and settlement of funds for implementing the Project "Supporting and Developing Independent Private Kindergartens in Industrial Zones and Export Processing Zones until 2020" from the State budget

CIRCULAR

Regulations on the preparation of budgets, management, utilization, and settlement of funds for implementingProject "Supporting and developing independent private kindergartens in industrial zones and export processing zones until 2020" from the state budgetspecial economic zone until 2020" from the state budget

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Pursuant to the State Budget Law;

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

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 404/QĐ-TTg dated March 20, 2014 of the Prime Minister approving the Project "Supporting and developing independent private kindergartens in industrial zones and export processing zones until 2020";

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

The Minister of Finance hereby stipulates the regulations on the preparation of budgets, management, utilization, and settlement of funds for implementing the Project "Supporting and developing independent private kindergartens in industrial zones and export processing zones until 2020" from the state budget.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the preparation of budgets, management, utilization, and settlement of funds from the state budget for implementing the Project "Supporting and developing independent private kindergartens in industrial zones and export processing zones until 2020" as prescribed in Decision No. 404/QĐ-TTg dated March 20, 2014 of the Prime Minister.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Central agencies and local agencies assigned tasks to implement the Project;

b) Other agencies, units, and individuals related to the Project.

Article 2. Principles for using funds to implement the Project

1. Funds for implementing the Project at each level shall be guaranteed by the respective budget according to the current budget management hierarchy as provided in the State Budget Law and shall be allocated in the budgets of agencies and units assigned the main responsibility for implementation.

2. Funds for implementing the Project from the state budget must be managed and utilized for their intended purposes, in accordance with current national regulations and specific provisions set forth in this Circular.

Article 4. Contents of Expenditure

Clause 1. Contents of expenditures carried out by central agencies:

a) Expenditure on activities to deploy, monitor, evaluate, and conclude the implementation of the Project, including:

- Expenditure on organizing meetings to introduce and train on deploying the Project; exchange seminars; mid-term and final summary meetings at the central level;

- Expenditure on establishing monitoring indicators for the Project; periodic and annual monitoring of progress and effectiveness of the Project;

- Expenditure on travel expenses for directing, inspecting, and monitoring the implementation of the Project; expenditure on writing reports summarizing the evaluation of the Project's implementation; expenditure on night work wages, overtime pay (if applicable); expenditure on office supplies, materials, equipment, and other direct costs serving the operations of the Project support team.

b) Expenditure on surveys to determine the number of children under 36 months old of workers in industrial zones and export processing zones and the current childcare situation in families and kindergartens; review individuals and organizations with conditions to establish kindergartens.

c) Expenditure on preparing training, upgrading, and seminar materials to enhance the capacity of kindergarten managers, teachers, and caregivers in independent private kindergartens and mothers and caregivers of children under 36 months old in industrial zones and export processing zones, including:

- Training, upgrading, and seminar materials on professional skills and ethical conduct for kindergarten teachers and caregivers; materials on child care knowledge for mothers.

- Training and upgrading materials for women's union cadres at all levels on supervising and participating in child care and protection work.

- Expenditure on compiling communication materials about child care and development.

d) Expenditure on communication and counseling activities to care for children of workers in industrial zones and export processing zones. Expenditure on publicizing through central mass media to raise awareness and mobilize community support for child care and education.

đ) Expenditure on organizing training sessions to upgrade the capacity of women's union cadres at provincial and centrally-administered city levels in supervising and participating in child care and protection work.

e) Expenditure on organizing research seminars to review and propose policies to support women with children under 36 months old who are workers; policies to protect and care for children in industrial zones and export processing zones.

g) Expenditure on directing, guiding, and supporting independent private kindergartens in children's health care activities; expenditure on organizing regular health check-ups at independent private kindergartens.

h) Expenditure on inter-departmental coordination activities in directing, inspecting, monitoring, and providing technical support.

Clause 2. Contents of expenditures carried out by localities:

a) Expenditure on communication, mobilization, and education to raise community awareness, promote the role and responsibility of local authorities, associations, and relevant departments in managing kindergartens; communication and counseling on caring for children of workers in industrial zones and export processing zones.

b) Expenditure on travel expenses for directing, inspecting, and monitoring the implementation at the local level; expenditure on organizing mid-term and final summary meetings at various levels in the locality; expenditure on office supplies and other direct costs serving the deployment of the Project.

c) Organizing training and upgrading sessions for women's union cadres at the local level on supervising and participating in child care and protection work; training and upgrading sessions on professional skills and ethical conduct for kindergarten teachers and kindergarten managers in the locality; training mothers on child care and upbringing knowledge.

d) Expenditure on printing, copying, and reproducing materials for training, upgrading, and publicity (based on materials provided by the central government, localities will print, copy, and reproduce materials to serve training, upgrading, and publicity activities organized locally).

đ) Expenditure on supporting club activity materials to connect networks of kindergarten owners in the locality to share experiences and exchange information among kindergartens. The venue for club activities and drinking water will be supported by the People's Committee of communes, wards, and towns.

e) Supporting the provision of material infrastructure for independent private kindergartens, including both improved and newly established kindergartens.

Article 4. Levels of expenditure

1. Expenses for conducting domestic investigations and surveys shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, of the Ministry of Finance on the management, use, and settlement of funds for implementing statistical surveys.

2. Expenses for compiling and building teaching materials and training materials: Shall be implemented according to the content and level of expenses for establishing framework programs and compiling courses and textbooks for subjects in higher education and college training as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009, of the Ministry of Finance.

3. Expenses for organizing training, upgrading, and training sessions shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, of the Ministry of Finance on the preparation of budgets, management, and use of state budget funds for training and upgrading civil servants and public officials.

4. Expenses for propaganda through mass media (building communication materials, producing tapes, discs, and communication sketches, and other expenses for overcoming difficulties in propaganda activities); expenses for compensating speakers, collaborators, and water for club meetings shall be implemented according to the levels of propaganda expenses and compensation for speakers and legal propagandists, and water for legal club meetings as stipulated in Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, of the Ministry of Finance and the Ministry of Justice guiding the preparation, management, use, and settlement of funds for legal dissemination, education, and ensuring access to the law for the people at the grassroots level.

5. Expenses for organizing conferences to implement the Project's work, mid-term reviews, and final evaluations of the Project; expenses for work-related fees for directing, inspecting, and supervising the implementation of the Project; expenses for work-related fees for directing, guiding, and supporting independent private kindergartens in children's health care work and organizing regular health check-ups at these kindergartens shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, of the Ministry of Finance on work-related fee regulations and expense regulations for organizing conferences for state agencies and public service units.

6. Expenses for organizing scientific seminars shall be implemented in accordance with Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, of the Ministry of Finance and the Ministry of Science and Technology on standard rates for building and allocating budgets for scientific and technological projects using state funds.

7. Expenses for supporting the provision of material infrastructure for independent private kindergartens, including both improved and newly established groups: Based on the financial capacity of local budgets and actual conditions, the People's Committee of provinces and centrally governed cities shall submit specific support levels to the Provincial People's Council for approval.

8. Expenses for printing publications and teaching materials and other expenses shall be implemented based on legitimate invoices and documents in accordance with current legal regulations.

Article 5. Budget Preparation, Execution, and Settlement:

The preparation, execution, and settlement of state budget funds to ensure the implementation of the Project shall be carried out in accordance with the State Budget Law, Accounting Law, and related implementing regulations. This Circular specifies additional special points regarding budget preparation work as follows:

1. Annually, the Vietnam Women's Union (the main agency responsible for the Project) shall base its guidance on the progress of the Project to issue specific instructions on the concrete tasks to be carried out for the Project, enabling ministries, central agencies, and localities to prepare their budget estimates for implementing the Project.

2. For budget expenditures for implementing the Project allocated from the central government budget:

Based on the specific guidance on the tasks to be carried out for the Project issued by the Vietnam Women's Union, ministries and central agencies assigned the responsibility for implementing the Project shall prepare detailed budget estimates, consolidate them into their overall budget estimates, and submit them to the Ministry of Finance for decision by the competent authority.

Funds for implementing the Project of the General Confederation of Labor of Vietnam shall be sourced from 2% of trade union funds.

3. For budget expenditures for implementing the Project allocated from local government budgets:

Based on the specific guidance on the tasks to be carried out for the Project issued by the Vietnam Women's Union, agencies assigned the responsibility for implementing the Project at the local level shall prepare budget estimates for implementing the Project, consolidate them with their overall budget estimates, and submit them to the finance department at the same level for consolidation and submission to the competent authority for decision.

Article 6. Implementation:

1. This Circular takes effect from November 20, 2014.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amending, supplementing, or replacing documents shall apply.

3. During the implementation process, if there are any difficulties, the relevant agencies and units are requested to promptly report them to the Ministry of Finance for research and supplementary guidance as appropriate./.