JOINT CIRCULAR No. 16/2007/TTLT/BTC-BLDTBXH GUIDING THE MANAGEMENT AND USE OF FUNDS FOR TEACHER PROFESSIONAL DEVELOPMENT IN VOCATIONAL EDUCATION

JOINT CIRCULAR

GUIDELINES FOR THE MANAGEMENT AND USE OF FUNDS FOR TEACHER PROFESSIONAL DEVELOPMENT IN VOCATIONAL EDUCATION

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

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 Labour 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 Labour, Invalids and Social Affairs hereby issue guidelines for the management and use of annual funds for teacher professional development in vocational education 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 Circular applies to activities for teacher professional development through regular training, standardization, and advanced training:

a) Regular training for vocational teachers: On Party policies and state laws, regulations on vocational training; new scientific and technological knowledge relevant to their teaching subjects; occupational skills; teaching methods, curriculum development, and the use of new teaching aids; foreign languages and information technology.

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

c) Advanced training: For all or part of vocational teachers, depending on the requirements of their profession and assigned tasks, to achieve higher job title standards; improving specialized knowledge, pedagogical skills, and practical abilities.

2. Regular training, standardization training, and advanced training for vocational teachers shall be carried out in accordance with the regulations of the Ministry of Labour, Invalids and Social Affairs.

II. CONTENT AND EXPENSE LEVELS

1. Expenses for teacher training within the country

a) Expenses for organizing classes:

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

- Raw materials and consumables for practice and internships: The level of expenditure is specified for each trade, decided by the head of the organization conducting teacher training;

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

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

- Expenses for invigilating examinations and evaluating training results: Not exceeding 50,000 VND per session per invigilator;

- Expenses for marking examinations: Not exceeding 20,000 VND per marked paper per marker;

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

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

+ Electricity, water, service, and vehicle parking fees;

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

+ Expenses for organizing field trips and practical internships for students (if applicable);

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

+ Common medicines for students;

- Accommodation and food expenses for class managers from the organization conducting teacher training when classes are held far from the unit: The level of expenditure is implemented according to the travel allowance and conference fee regulations for administrative agencies and public institutions nationwide;

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

b) Expenses for lecturers:

- Lecturer remuneration (one session of four periods):

+ Professional lecturer remuneration (lecturers teaching in technical teacher training schools, training centers, etc.): 200,000 VND per session. For lecturers participating in courses assigned by authorized agencies to schools and centers, the 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, training, 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: The level of expenditure is agreed upon between the training organization and the expert based on the unit's funding capacity and approved by the competent authority.

- Travel and accommodation expenses for lecturers are regulated by current state regulations. If the training organization cannot provide accommodation, external arrangements will be made according to the prescribed regulations.

c) Support for students:

- Partial support for students' meals, accommodation, and living expenses: Up to a maximum of 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 organizing agency.

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

2. Funding for vocational teacher training 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 funding levels shall be implemented according to the provisions of Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the management and use of training and capacity-building funds for state officials and Circular No. 91/2005/TT-BTC dated October 18, 2005 of 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

- Funds for vocational teacher training activities organized by leading agencies and units and arranged in the regular budget estimates of these agencies, units, and institutions according to 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 that self-fund all regular operational costs as prescribed in Circular No. 71/2006/TT-BTC dated August 9, 2006 of the Ministry of Finance guiding the implementation of Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on autonomy and responsibility for fulfilling tasks, organizational structure, staffing, and finance; the costs for vocational teacher training as stipulated in this circular are included in the reasonable operating costs of the unit.

- Private vocational training institutions: May apply the contents and funding 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 classes shall prepare budget estimates for vocational teacher training activities together with the budget estimates for regular unit operations.

- The management, use, settlement, and finalization of funds for vocational teacher training activities shall be carried out in accordance with the State Budget Law and current financial management regulations of the state and the provisions of this circular. These funds shall not be used for other purposes.

VI. IMPLEMENTATION

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

2. This circular takes effect 15 days from its publication in the Official Gazette. Any issues encountered during implementation should be reported to the Joint Ministries for supplementation and amendment.

Place of Receipt:
- National Assembly's Office;
- President's Office;
- Government Office;
- Central Party Office and its Departments;
- Supreme People's Procuracy;
- Supreme People's Court;
- Ministries, ministerial-level agencies, and agencies under the Government;
- People's Committees of provinces and centrally governed cities;
- Department of Labor, Invalids and Social Affairs, Department of Finance, Department of Education and Training, State Treasury of provinces and centrally-administered cities;
- Official Gazette;
- Legal Documents Supervision Bureau (Ministry of Justice);
- Government website;
- Ministry of Finance website;
- To be filed: Ministry of Finance, Ministry of Labor, Invalids and Social Affairs.