Joint Circular No. 15/2010/TTLT-BTC-BGDĐT guiding the management and use of funds to implement the School Quality Assurance Program for the period 2010-2015.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. These Circulars guide the management and use of funds to implement the Program Ensuring the Quality of Education in Schools during the period 2010-2015 (hereinafter referred to as the SEQAP Program), including: management and use of capital; preparation, allocation, payment, and settlement of budget estimates; reporting, inspection, and supervision systems.

2. These Circulars apply to agencies and units using funds from the SEQAP Program under Financing Agreement No. 4608-VN and Decision No. 12/QĐ-BGDĐT dated January 4, 2010 of the Minister of Education and Training approving the content of the documentation and investment decision for the Program Ensuring the Quality of Education in Schools (SEQAP).

3. The SEQAP Program aims to improve the quality of primary education in Vietnam through government support for the transition to full-day schooling models in primary schools in 36 provinces with difficult socio-economic conditions participating in the program, prioritizing disadvantaged students and those with particularly difficult circumstances (List of participating provinces attached as Appendix 1 to this Circular).

Article 2. Sources of Capital for the SEQAP Program

1. The total capital of the SEQAP Program is approximately 186 million USD, of which:

a) Loan capital from IDA (WB) is 85.4 million SDR (equivalent to 127 million USD at the time of negotiation);

b) Non-reimbursable aid from DFID is 17 million British Pounds;

c) Non-reimbursable aid from Belgium is 6 million Euros;

d) Counterpart capital from the state budget is 27.9 million USD, including: - Central government budget capital: 12.1 million USD (for implementing program management activities, purchasing equipment costs); - Provincial budget capital participating in the program: 15.8 million USD (additional teacher salaries due to full-day teaching, design and construction supervision consulting costs, county-level program management board activity costs).

2. The capital sources of the SEQAP Program are managed in two forms:

a) Transferred into the state budget to implement the program in participating provinces (managed under the program form). The program capital is approximately 163 million USD, including:

- Basic construction investment capital: 51.4 million USD, of which:

+ Basic construction: 46.9 million USD

+ Design and construction supervision consulting services: 4.5 million USD - Administrative and public service capital: 111.6 million USD

b) Managed under the ODA project form, administrative and public service capital is approximately 23 million USD.

Article 3. Principles for Using Capital of the SEQAP Program

1. For the portion managed under the program form: the central government provides targeted support to local budgets to implement the program.

2. For the portion managed under the project form: the state budget allocates funds to the Ministry of Education and Training to implement the project and manages it according to current regulations applicable to ODA projects.

3. Participating provinces in the SEQAP Program are responsible for allocating counterpart capital to cover design and construction supervision consulting costs, 50% of additional teacher salaries when implementing full-day teaching, and other program management board activity costs at the county level. The operating costs of the county-level program management board are taken from the administrative and public service budget of the People's Committee of the county.

4. The use of various sources of capital of the SEQAP Program must comply with current Vietnamese laws and the provisions of the program's sponsors.

Article 4. Implementation Organization and Responsibilities of the Parties

1. The Ministry of Education and Training is the main managing agency for the SEQAP Program. The Ministry of Finance, the Ministry of Planning and Investment, and related agencies have the responsibility to coordinate with the Ministry of Education and Training to ensure the implementation of the Program in accordance with the Government's regulations and those of the sponsors.

2. The Ministry of Education and Training shall establish a Program Management Board to ensure the quality of school education (hereinafter referred to as the Program Management Board), which is a permanent unit responsible for coordinating and implementing the SEQAP Program, including:

a) Developing overall plans and detailed annual plans;

b) Guiding, supervising, and evaluating the development and implementation of plans by participating provinces;

c) Summarizing the implementation status of the SEQAP Program, reporting to the Ministry of Education and Training, relevant agencies, and sponsors;

d) Directly assuming responsibility for managing expenditures, withdrawal procedures, payments, and disbursements for ODA project contents according to current regulations.

3. The People's Committee of the province has the responsibility to direct and implement SEQAP activities at the local level according to the commitments recorded in the Memorandum of Understanding signed with the Ministry of Education and Training. The People's Committee of the province assigns the Department of Education and Training as the lead agency to carry out the activities.

4. The Department of Education and Training is responsible for summarizing, developing activity plans, and budget estimates for the program at the provincial level; guiding, supervising the implementation of plans and activity contents by districts; compiling reports from districts and reporting on the implementation status of the program to the People's Committee of the province and the Ministry of Education and Training (through the Program Management Board).

5. The Department of Planning and Investment, the Department of Finance, the State Treasury, and related units have the responsibility to coordinate with the Department of Education and Training during the implementation process of the program at the provincial level.

6. The People's Committee of the district has the responsibility to establish a District Program Management Board headed by the Chairman of the People's Committee of the district as the Director, the Head of the Education and Training Office as the Deputy Director, and other members being representatives of related departments. The District Program Management Board is responsible for coordinating and implementing the program at the district level, including:

a) Developing overall plans and detailed annual plans;

b) Guiding, supervising, and evaluating the development and implementation of plans by participating units;

c) Directly organizing the implementation of program activities at the district level;

d) Summarizing the implementation status of the program, reporting to the People's Committee of the district and the Department of Education and Training as prescribed.

Article 5. Categories of Expenditure under the Program Form

1. Category 1: Improving school infrastructure and equipment, including: Basic construction works; Design consultancy, supervision of construction works;

2. Category 2: Procurement of goods;

3. Category 3: Training and seminars;

4. Category 4: School Education Fund expenditure;

5. Category 5: Student Welfare Fund expenditure;

6. Category 6: Building capacity for full-day teaching and learning;

7. Category 7: Additional salary for teachers.

Article 6. Expenditure Contents of the Program Management Board

The Program Management Board shall implement the following expenditure contents:

1. Goods include: Printing guidebooks for activities, supplementary exercise books for students, teacher guidance materials for additional content in Mathematics, Vietnamese, Ethnic Languages, full-day learning models; purchasing equipment, transportation means, office furniture for the Program office.

2. International consulting experts.

3. Domestic consulting experts.

4. Overseas training and upgrading.

5. Domestic training and seminars.

6. Operating expenses for the Program Management Board office: salaries and allowances for part-time staff, drivers, service personnel; renting office premises, office supplies, electricity and water, lease contracts, travel and supervision costs, tax payment fees, and other expenses as prescribed. Operating expenses for the Program Management Board office are implemented according to sponsor regulations and current laws.

Chapter II

MANAGEMENT AND USE OF FUNDS

Article 7. Improving school infrastructure

1. The management and use of capital for improving school infrastructure shall be carried out in accordance with current regulations on managing investment capital from the state budget and the provisions of this Circular.

2. The competent authority deciding to invest in projects to improve school infrastructure under the SEQAP Program shall implement in accordance with the provisions of Government Decree No. 12/2009/NĐ-CP dated February 10, 2009 on project management for construction works.

3. Improving school infrastructure includes: building additional classrooms, multi-purpose rooms, and toilets; consulting on design and supervising construction works.

4. The form of tendering for basic construction contracts shall comply with the provisions of the World Bank:

a) For contracts with a converted value below US$100,000: competitive bidding shall be implemented. The investor must prepare an economic and technical report for the construction work and the contract must be completed within twelve months.

b) For contracts with a value of US$100,000 or more: open domestic tendering shall be used. The investor must prepare 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 contracts shall not be awarded through direct contracting. Direct contracting 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.

5. Consulting and supervising contracts shall be implemented in accordance with Vietnamese laws on investment and construction and tendering.

Article 8. Procurement of Goods

1. The District Management Board shall carry out procurement in accordance with current Vietnamese regulations on procurement and tendering.

2. Procurement of goods includes: computers and specialized equipment for information centers of education and training departments; furniture and equipment for new constructions; supplementary textbooks and learning materials for poor students, and supplementary teaching materials for teachers.

Article 9. Training and Workshops

1. Expenditure on training and workshops at provincial and district levels shall be carried out in accordance with current regulations and the provisions of this Circular.

2. Training and workshops include:

a) Compiling training course materials, cultural enhancement programs;

b) Organizing conferences, seminars, training sessions, and capacity-building activities;

c) Organizing short-term courses;

d) Conducting surveys, inspections, and monitoring within the framework of the SEQAP Program.

3. The target groups for training, capacity-building, and participation in workshops are primary school teachers, principals, and vice-principals of primary schools in districts where schools have been selected to participate in the program, and educational managers at various levels (Provincial Departments of Education and Training).

4. The expenditure standards for the above items shall apply the provisions on expenditure levels set forth in current documents:

a) Expenditure on training and capacity-building for teachers, lecturers, and educational managers shall be implemented in accordance with 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 state officials and civil servants, and any subsequent amendments and supplements (if applicable).

b) Expenditure on conferences, seminars, training sessions, and travel expenses for inspection and supervision activities shall be implemented in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, stipulating the travel expense system and the cost of organizing meetings for state agencies and public institutions; Circular No. 127/2007/TT-BTC dated October 31, 2007, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007; Circular No. 142/2009/TT-BTC dated July 14, 2009, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2009, issued by the Ministry of Finance, stipulating the travel expense system and the cost of organizing meetings for state agencies and public institutions and amending and supplementing Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, stipulating the travel expense system for state officials and civil servants traveling abroad for short periods funded by the state budget; and Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, stipulating the cost of receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting guests domestically, and any subsequent amendments and supplements (if applicable).

c) Expenditure on surveys and investigations shall be implemented in accordance with Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for surveys conducted from state budget sources and any subsequent amendments and supplements (if applicable).

d) Expenditure on compiling training materials for local cultural enhancement programs shall be implemented in accordance with Joint Circular No. 125/2008/TTLT-BTC-BGDĐT dated December 22, 2008, jointly issued by the Ministry of Education and Training and the Ministry of Finance, guiding the management and use of funds for implementing the National Target Program on Education and Training until 2010, and any subsequent amendments and supplements (if applicable).

Article 10. School Education Fund

1. Contents of expenditure from the School Education Fund

a) Expenditure for maintenance, renovation, and minor repairs of school facilities;

b) Expenditure for purchasing additional learning materials to support full-day teaching and learning;

c) Expenditure for purchasing additional textbooks and learning materials to improve conditions for full-day teaching and learning, with the level of expenditure following Circular No. 125/2008/TTLT-BTC-BGDĐT dated December 22, 2008 issued jointly by the Ministry of Finance and the Ministry of Education and Training, and any subsequent supplementary or amended documents (if applicable);

d) Expenditure for supporting telephone fees, electricity for lighting, and drinking water for students;

đ) Expenditure for hiring cooks and managing students during lunchtime at centralized dining locations;

e) Expenditure for organizing extracurricular educational activities for students;

g) Activities to communicate to the community about full-day teaching and learning. In addition to the above expenditures, any other expenditures from this fund are considered invalid.

2. The principal of the school is responsible for managing and disbursing this Fund according to the regulations of the Ministry of Education and Training in the Handbook on Using the School Education Fund. The principal assigns tasks to the school accountant and treasurer to implement accounting procedures/disbursements according to the provisions of the State Budget Law and the Accounting Law. The levels of support for the activities of the Fund are specified in the Handbook on the Activities of the School Education Fund issued by the Ministry of Education and Training after consulting with the Ministry of Finance.

Article 11. Student Welfare Fund

1. Contents of expenditure from the Student Welfare Fund include:

a) Expenditure for providing midday meals to students from difficult circumstances, poor students, and ethnic minority students when the school implements full-day teaching;

b) Expenditure for hiring language assistants to help first and second-grade students strengthen their Vietnamese language skills;

c) Expenditure for rewarding students from difficult circumstances, poor students, and ethnic minority students who attend school regularly or achieve good academic results;

d) Expenditure for food and clothing for poor students in cases of natural disasters, typhoons, floods, or sudden special difficulties. In addition to the above expenditures, any other expenditures from this fund are considered invalid.

2. The principal of the school is responsible for managing and disbursing this Fund, with the participation of the Parent-Student Association according to the regulations of the Ministry of Education and Training in the Handbook on Using the Student Welfare Fund. The principal assigns tasks to the school accountant and treasurer to implement accounting procedures/disbursements according to the provisions of the State Budget Law and the Accounting Law. The levels of support for the activities of the Fund are specified in the Handbook on the Activities of the Student Welfare Fund issued by the Ministry of Education and Training after consulting with the Ministry of Finance.

Article 12. Additional Salary for Teachers

1. Contents of additional salary for teachers include:

a) Salary for additional teachers hired;

b) Salary for teachers working overtime (in cases where additional teachers cannot be recruited), implemented according to the provisions of Joint Circular No. 50/2008/TTLT-BGDĐT-BNV-BTC dated September 9, 2008 on Guidelines for Implementing the System of Overtime Pay for Teachers in Public Educational Institutions.

2. The source of funds for additional salary for teachers is from the organization implementing full-day education, sourced from ODA budget support for local budgets (50%) and provincial budgets participating in the program (50%).

Article 13. Expenditure for Building Capacity for Full-Day Teaching and Learning

1. Expenditure for building capacity for full-day teaching and learning is expenditure to enhance the capacity of local management officials. These officials work on a part-time basis.

2. The beneficiaries of support for enhancing management capacity shall be guided by the Ministry of Education and Training based on agreements with sponsors.

Article 14. Expenditure for Project Components Implemented by the Program Management Board

1. Procurement includes:

a) Procurement of equipment and means of transportation for the Program Management Board shall be carried out in accordance with World Bank bidding procurement regulations.

b) Materials: printing various guidebooks and teaching materials for teachers; printing supplementary mathematics and Vietnamese exercise books for students. For teacher guidance materials and study support materials for ethnic minority students and disabled students that are not available, they shall be organized for compilation and printing distribution.
Procurement of goods shall be carried out in accordance with Vietnamese procurement regulations.

2. International and domestic consulting experts: Expenditure for hiring international consulting experts or companies shall be conducted through open international bidding by the World Bank. Domestic consultancy hiring expenses shall be implemented according to Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Minister of Finance regarding certain expenditure standards applicable to projects/programs using Official Development Assistance (ODA) funds.

3. Overseas training and development expenses shall be implemented in accordance with Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007, between the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs guiding the system, allocation, and management of overseas student training funds from state budget sources, Circular No. 51/2008/TT-BTC dated June 16, 2008, issued by the Ministry of Finance guiding the management and use of training and development funds for state civil servants, and Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance stipulating travel expense regulations for state civil servants traveling abroad for short-term assignments funded by the state budget, and any subsequent amendments and supplements (if any).

4. In-country training expenses shall be implemented in accordance with current regulations.

5. Expenditure for organizing conferences, seminars, and training sessions shall be implemented in accordance with Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Minister of Finance regarding certain expenditure standards applicable to projects/programs using Official Development Assistance (ODA) funds.

6. Expenditure for the Program Management Board's activities shall be implemented in accordance with Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Minister of Finance regarding certain expenditure standards applicable to projects/programs using Official Development Assistance (ODA) funds.

Chapter III

ESTABLISHMENT, ALLOCATION, SETTLEMENT, AND FINALIZATION OF THE BUDGET

Article 15. Budget Planning

1. Annually, the Program Management Board shall guide beneficiary localities in preparing the budget for the Program.

2. Beneficiary schools shall prepare budgets for expenditures from the school education fund and student welfare fund and report to the county-level Program Management Board before June 15 each year for consolidation.

3. The county-level Program Management Board shall be responsible for:

a) Preparing the budget for implementing Program SEQAP activities at the county level, including additional teacher salaries, training and development expenses, procurement of equipment and learning materials, expenditure for building capacity for full-day teaching and learning, and program management expenses.

b) Consolidating the budgets of SEQAP beneficiary units at the county level, including primary school budgets for expenditures from the two funds, construction and design supervision budgets for project sponsors.

c) The county-level Program Management Board shall consolidate the SEQAP budget according to points a and b of Clause 3 of this Article, report to the County People's Committee for inclusion in the county budget, and send to the Department of Education and Training for consolidation into the sectoral budget.

4. The Department of Education and Training shall be responsible for:

a) Preparing the budget for training, seminar, and capacity-building activities for full-day teaching and learning conducted by the Department of Education and Training.

b) Consolidating the budgets of county-level Program Management Boards and sending them to the Department of Finance and the Department of Planning and Investment for consolidation into the provincial budget, and sending to the Program Management Board for overall consolidation.

5. Based on sponsor disbursement commitments and implementation status in provinces, the Ministry of Education and Training shall consolidate and develop a budget allocation plan for the SEQAP Program to be submitted to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the Government and National Assembly for approval according to the schedule and current regulations.

6. At the end of the year, if participating provinces do not fully utilize allocated funds, these funds will be transferred for use in the following fiscal year and shall not be used for other purposes. In the final year of the program, any remaining funds must be reported to the Ministry of Finance for handling.

7. For the portion of funds managed under the project format implemented by the Ministry of Education and Training, annual budget preparation shall be carried out in accordance with current regulations for ODA projects.

Article 16. Allocation and Transfer of Budget Estimates

The allocation and transfer of budget estimates for implementing the SEQAP Program shall be carried out in accordance with the current provisions of the State Budget Law and detailed regulations on investment expenditures and public service expenditures under each code of the Program.

Article 17. Expenditure Control

1. The State Treasury at all levels shall be the expenditure control agency for the expenses related to the activities of the SEQAP Program.

2. Expenditure control shall ensure that the expenses of the SEQAP Program are consistent with the Financing Agreement and comply with current domestic regulations.

3. Documents and procedures for expenditure control:

a) For construction-related expenditures: shall be implemented in accordance with Circular No. 27/2007/TT-BTC dated April 3, 2007, issued by the Ministry of Finance guiding the management and payment of investment capital and public service capital with investment characteristics from state budget funds, Circular No. 130/2007/TT-BTC dated November 2, 2007, amending and supplementing certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007, issued by the Ministry of Finance guiding the management and payment of investment capital and public service capital with investment characteristics from state budget funds, Circular No. 88/2009/TT-BTC dated April 29, 2009, amending and supplementing certain points of Circular No. 27/2007/TT-BTC dated April 3, 2007 and Circular No. 130/2007/TT-BTC dated November 2, 2007, issued by the Ministry of Finance guiding the management and payment of investment capital and public service capital with investment characteristics from state budget funds, Circular No. 209/2009/TT-BTC dated November 5, 2009, amending and supplementing Circular No. 27/2007/TT-BTC dated April 3, 2007, issued by the Ministry of Finance guiding the management and payment of investment capital and public service capital with investment characteristics from state budget funds, and the provisions of this joint circular.

b) For public service expenditures: shall be implemented in accordance with 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, and the provisions of this joint circular.

c) For expenditures under project components: shall be implemented in accordance with Circular No. 108/2007/TT-BTC dated September 7, 2007, issued by the Ministry of Finance guiding the financial management mechanism for official development assistance (ODA) programs and projects, and any subsequent amendments and supplements to this circular.

Article 18. Accounting and Settlement

1. Program funds transferred by sponsors into the foreign currency account of the Ministry of Finance opened at the State Bank of Vietnam shall be converted into Vietnamese Dong and transferred into the state budget for use in the Program and disbursed to spending units through the State Treasury system. Spending units of the SEQAP Program shall withdraw budget estimates from the State Treasury at various levels to implement their activities.

2. Agencies and units using Program funds must adhere to accounting, bookkeeping, and settlement regulations as stipulated in Decision No. 19/2006/QD-BTC dated March 30, 2006, issued by the Minister of Finance, and record according to the corresponding chapters, types, and items of the State Budget Classification promulgated with Decision No. 33/2008/QD-BTC dated June 2, 2008, and Circular No. 223/2009/TT-BTC dated November 25, 2009, issued by the Minister of Finance, which supplements the State Budget Classification, and Circular No. 108/2007/TT-BTC dated September 7, 2007, issued by the Ministry of Finance guiding the financial management mechanism for official development assistance (ODA) programs and projects, and any subsequent amendments and supplements. For construction investment expenditures, annual settlement and completion settlement shall be conducted in accordance with Circular No. 53/2005/TT-BTC dated June 23, 2005, issued by the Ministry of Finance guiding the preparation and review of annual budget settlement reports for construction investment expenditures from state budget funds, Circular No. 33/2007/TT-BTC dated April 9, 2007, issued by the Ministry of Finance guiding the completion settlement of expenditures from state budget funds, Circular No. 98/2007/TT-BTC dated August 9, 2007, issued by the Ministry of Finance amending and supplementing certain points of Circular No. 33/2007/TT-BTC, and any subsequent amendments and supplements.

3. The Program Management Board shall be responsible for settling the direct expenditures incurred under the ODA-funded project component.

Chapter IV

REPORTING, INSPECTION AND SUPERVISION REGIME

Article 19. Reporting System

1. Units directly using and benefiting from Program funds have the responsibility to reconcile expenditure figures with the State Treasury where transactions take place and prepare periodic reports according to the model specified in Appendix 2 attached to this Circular before July 31 (for six-month reports) and February 28 (for annual reports) for submission to the district-level Program Management Board for consolidation and reporting to the Department of Education and Training.

2. The Department of Education and Training has the responsibility to consolidate the reports of the district-level Program Management Boards according to the prescribed model, submit them for signature by the People's Committee of the province, and send them to the Ministry of Education and Training before August 31 (for six-month reports) and March 31 (for annual reports).

3. The district-level State Treasury has the responsibility to prepare reports on the allocated budget estimates and the amounts already utilized by beneficiary units of the Program and submit them to the provincial State Treasury. The provincial State Treasury has the responsibility to consolidate and report on the implementation of Program funds in the districts to the central State Treasury for consolidation and reporting to the Ministry of Finance. The central State Treasury has the responsibility to guide the content and procedures for reporting within the State Treasury system regarding Program expenditures.

4. Every six months and annually, the Ministry of Finance has the responsibility to compile data on disbursements by the State Treasury, report on the foreign funding of the SEQAP Program into the state budget, and send these reports to sponsors through the Ministry of Education and Training according to the format and deadlines specified in the Financing Agreement signed between Vietnam and the World Bank.

5. Every six months and annually, the Program Management Board has the responsibility to prepare and consolidate reports on disbursements and the results of the SEQAP Program and submit them to the Ministry of Education and Training, the Ministry of Planning and Investment, the Ministry of Finance, the World Bank, and other sponsors.

6. Based on the commitments in the Agreement No. 4608-VN signed between Vietnam and the World Bank, the Ministry of Education and Training guides the detailed procedures for reporting and information exchange mechanisms in the Handbook on the Operation of the SEQAP Program.

Article 20. Inspection, Supervision, and Audit

1. The Ministry of Education and Training shall be responsible for leading and coordinating with the Ministry of Planning and Investment, the Ministry of Finance, and the sponsors to conduct regular or spot inspections regarding the implementation, content, and use of funds for the Program at local levels, aiming to supervise the management and use of Program funds in accordance with objectives, regulations, economy, and efficiency.

2. The Departments of Education and Training of provinces shall be responsible for leading and coordinating with the Departments of Finance, Planning and Investment to conduct regular and spot inspections, monitor, and evaluate the results of task implementation, management, and use of program funds to achieve assigned targets accurately, in compliance with regulations, economically, and efficiently.

3. An independent annual audit will be carried out for the program budget and ODA-funded projects. The independent auditing agency will be selected through a bidding process in accordance with the regulations of the Government of Vietnam and the World Bank.

4. The State Audit Agency shall conduct audits of the activities of the SEQAP Program in accordance with the State Audit Law.

5. The Ministry of Education and Training shall submit the independent audit report to the Ministry of Finance, the Ministry of Planning and Investment, the State Bank of Vietnam, and the sponsors.

Chapter V

IMPLEMENTATION

Article 21. This Circular takes effect forty-five days from the date of signature.

Article 22. Any difficulties encountered during implementation should be promptly reflected for the inter-ministerial agencies to study and amend appropriately.