Joint Circular No. 16/2007/TTLT-BTC-BLDTBXH guides the management and use of funds for the training of vocational teachers.

JOINT CIRCULAR

Guidelines for managing and using training fundsto enhance vocational teachers

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Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 and related guiding documents;

Pursuant to Decree No. 139/2006/NĐ-CP dated November 20, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law and the Labor Code on vocational training;

Pursuant to Decision No. 874/TTg dated November 20, 1996 of the Prime Minister on cadre and civil servant training work;

The Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guide the management and use of annual training funds for enhancing vocational teachers as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. These guidelines apply to the activities of enhancing vocational teachers through various forms of regular enhancement, standardization, and advanced level enhancement:

a) Regular enhancement for the vocational teacher workforce: On Party policies, state laws, regulations on vocational training; new knowledge in their field of expertise, scientific and technological advancements; occupational skills; teaching methods, program development, and the use of new teaching aids; foreign languages and information technology.

b) Standardization enhancement: Enhancing professional knowledge, occupational skills; pedagogical skills; foreign languages, information technology, and other contents for teachers who have not yet met the standards or job titles they hold according to regulations.

c) Advanced level enhancement: Conducted for all or part of the vocational teacher workforce, depending on the requirements of the profession and tasks assigned, aiming to meet higher job title standards; improving professional knowledge, pedagogical skills, and practical abilities.

2. Regular enhancement, standardization enhancement, and advanced level enhancement for the vocational teacher workforce shall be carried out in accordance with the regulations of the Ministry of Labor, Invalids and Social Affairs.

II. CONTENT AND EXPENSE LEVELS

1. Training expenses for teachers within the country

a) Expenses for organizing classes:

- Renting classrooms, laboratories, experimental rooms, workshops; equipment and teaching aids: The expense level is based on actual contracts and appropriate to each profession; decided by the head of the organization conducting teacher training, but not exceeding 15% of the total course cost;

- Raw materials and consumables for practical exercises and internships: Expense levels specified for each profession; decided by the head of the organization conducting teacher training;

- Writing programs and textbooks: Depending on the training content and program, relevant agencies and units prepare programs and textbooks accordingly. The expense level is applied as stipulated in Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the content and expense levels for developing framework programs for university, college, and secondary vocational education, and writing textbooks;

- Expenses for preparing examination questions and evaluating training results: Not exceeding 400,000 VND per completed test (including instructions and grading criteria);

- Expenses for supervising examinations and evaluations: Not exceeding 50,000 VND per session per supervisor;

- Expenses for marking tests: Not exceeding 20,000 VND per marked test per marker;

- Other expenses based on actual occurrences and approved budget estimates:

+ Office supplies, printing of textbooks and materials directly serving the class (excluding reference materials);

+ Electricity, water, service fees, vehicle surveillance;

+ Expenses for opening and closing ceremonies, issuing certificates, and rewarding outstanding students;

+ Expenses for organizing class visits and practical internships (if applicable);

+ Cultural and sports activities for students (if applicable);

+ Common medical expenses for students;

- Accommodation and food expenses for class managers from the organization conducting teacher training when classes are held far from the unit: Expense levels follow the travel allowance and conference fee regulations for administrative agencies and public institutions nationwide;

- Other expenses (if any): In accordance with national regulations.

b) Expenses for lecturers:

- Lecturer remuneration (one session of four hours):

+ Professional lecturer remuneration (lecturers teaching at technical teacher training schools, training centers, etc.): 200,000 VND per session. For lecturers teaching courses assigned by authorized agencies to schools and centers, remuneration is calculated based on the number of hours taught annually, following the overtime lecture subsidy regulations for lecturers at colleges and universities;

+ Remuneration for highly skilled lecturers: 100,000 - 150,000 VND per session;

+ Remuneration for lecturers, speakers who are professors, doctors, senior specialists, leaders of related units under ministries and sectors (from department level) and equivalent positions in the fields of education and vocational training: 150,000 - 200,000 VND per session;

+ Remuneration for lecturers who are artisans: 200,000 - 300,000 VND per session;

+ Remuneration for foreign experts: Determined by mutual agreement between the training organizer and the expert, based on the funding capacity of the unit and approved by the authorized authority.

- Travel and accommodation expenses for lecturers according to current state regulations. If the training organization cannot provide accommodation, it will be arranged externally, with expenses following the prescribed regulations.

c) Support for students:

- Partial support for students' meals, accommodation, and living expenses: Maximum 15,000 VND per person per day for out-of-province training and 10,000 VND per person per day for in-province training; paid by the organization conducting the teacher training.

- The organization conducting teacher training is responsible for arranging meals and accommodations for students, ensuring convenience for class organization and travel, suitable to the conditions of the students. All expenses for meals, accommodation, and travel are borne by the students and reimbursed according to state travel allowance regulations.

2. Training expenses for teachers abroad

In cases where agencies and units implement vocational teacher training abroad as decided by competent authorities or pursuant to contracts signed with foreign training service providers, the content and expenditure levels shall be carried out in accordance with Circular No. 79/2005/TT-BTC dated September 15, 2005, issued by the Ministry of Finance, guiding the management and use of training and development funds for state officials and Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, stipulating travel expenses for state officials on short-term missions abroad funded by the state budget.

III. SOURCES OF FUNDS AND BUDGET ESTIMATION, MANAGEMENT, AND USE OF FUNDS

1. Sources of funds for implementation

- Funds allocated for vocational teacher training activities organized by leading agencies and units and arranged within the regular budget estimates of these agencies, units, and institutions according to the current state budget classification or from the Project to Strengthen Vocational Training Capacity under the National Target Program on Education and Training (if applicable) and other lawful sources of income.

- Public vocational training institutions shall fully cover their regular operational costs as prescribed in Circular No. 71/2006/TT-BTC dated August 9, 2006, issued by the Ministry of Finance, guiding the implementation of Decree No. 43/2006/NĐ-CP dated April 25, 2006, of the Government on self-management and responsibility for fulfilling tasks, organizational structure, staffing, and finance; the costs for vocational teacher training as stipulated in this circular shall be included in the reasonable operational costs of the unit.

- Private vocational training institutions: Shall apply the contents and expenditure levels prescribed in this circular for vocational teacher training and include such costs in the reasonable training expenses of the unit when calculating corporate income tax.

2. Budget estimation, management, and use of funds

- Each year, the agency organizing vocational teacher training and institutions with teachers attending training courses shall prepare budget estimates for vocational teacher training activities together with the budget estimates for regular unit activities.

- The management, utilization, settlement, and finalization of expenditures for vocational teacher training activities shall be conducted in accordance with the State Budget Law and current financial management guidelines issued by the state and the provisions of this circular. Funds for vocational teacher training shall not be used for other purposes.

VI. IMPLEMENTATION

1. Annually, ministries, ministerial-level agencies, government-affiliated agencies, provincial people's committees, and centrally-administered city people's committees shall have the responsibility to compile and submit reports on the implementation of vocational teacher training organization to the Ministry of Labor, Invalids, and Social Affairs and the Ministry of Finance for consolidation and reporting to the Government.

2. This circular shall take effect fifteen days after its publication in the Official Gazette. Any issues arising during implementation should be reported to the relevant ministries for supplementation and amendment./