Circular No. 16/2018/TT-BGDĐT stipulates on sponsorship for educational institutions under the national education system.

CIRCULAR

Regulations on sponsorship for educational institutions within the national education system 

Pursuant to the Education Law dated June 14, 2005 and the Law amending and supplementing certain articles of the Education Law dated November 25, 2009;

Pursuant to Decree No. 69/2017/NĐ-CP dated May 25, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law; Decree No. 31/2011/NĐ-CP dated May 11, 2011 of the Government amending and supplementing certain articles of Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law; Decree No. 07/2013/NĐ-CP dated January 9, 2013 of the Government amending Point b Clause 13 Article 1 of Decree No. 31/2011/NĐ-CP dated May 11, 2011 of the Government amending and supplementing certain articles of Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;

At the proposal of the Director of the Department of Planning and Finance,

The Minister of Education and Training issues this Circular regulating sponsorship for educational institutions within the national education system.

 PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the mobilization, receipt, management, and utilization of sponsorships from domestic and foreign agencies, organizations, and individuals for educational institutions within the national education system.

2. This Circular applies to:

a) Educational institutions within the national education system, including: preschool education institutions, general education institutions, specialized schools, regular education institutions, teacher training colleges, teacher training colleges, higher education institutions (hereinafter referred to as educational institutions);

b) Agencies, organizations, and individuals related thereto.

3. Sponsorship for education as prescribed in this Circular refers to voluntary contributions and support without repayment in the form of money, goods, or intangible assets from sources outside the state budget of domestic and foreign agencies, organizations, and individuals (hereinafter referred to as sponsors) to educational institutions.

4. This Circular does not apply to sponsorships already regulated in Circular No. 72/2008/TT-BTC dated July 31, 2008 of the Ministry of Finance guiding the implementation of Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government on mobilizing, receiving, distributing, and utilizing voluntary contributions to support people affected by natural disasters, fires, serious accidents, and patients with severe diseases; Circular No. 35/2011/TT-BGDĐT dated August 11, 2011 of the Minister of Education and Training regulating the granting and receiving of scholarships and allowances for students in educational institutions within the national education system; Decree No. 93/2009/NĐ-CP dated October 22, 2009 of the Government promulgating the regulations on the management and utilization of non-governmental foreign aid; and Circular No. 07/2010/TT-BKH dated March 30, 2010 of the Ministry of Planning and Investment guiding the implementation of Decree No. 93/2009/NĐ-CP.

Article 2. Principles for Mobilizing, Receiving, Managing, and Utilizing Sponsorship

1. Sponsorship must ensure the principles of voluntariness, transparency, fairness, no coercion, no average sponsorship level, no minimum sponsorship level, no exploitation of sponsorship for education to compel contributions, and not viewing fundraising as a condition for providing educational services.

2. The mobilization, receipt, management, and utilization of sponsorships must be publicly announced and posted at the educational institution receiving the sponsorship and comply strictly with current laws.

3. The management and utilization of sponsorships must follow the principles of economy, effectiveness, purposefulness, and no loss or waste.

4. Non-acceptance of items that do not meet usage purposes in educational institutions, harmful and dangerous items to the environment, health of staff, teachers, employees, and students.

5. Encouragement for sponsors to organize the construction, procurement, and installation of equipment and facilities to hand over to educational institutions according to agreements and guidance from the educational institutions.

6. Encouragement for organizations and individuals to sponsor and support the development of the education cause, strengthen school infrastructure, and support teaching and learning activities and educational activities in educational institutions.

Article 3. Content of fundraising and receiving sponsorship

1. Educational institutions may raise and accept sponsorships for the following purposes:

a) Equipping teaching and learning equipment and supplies; scientific research equipment; renovating, repairing, and constructing facilities to serve educational activities at the educational institution;

b) Supporting educational, training, and scientific research activities within the educational institution.

2. Sponsorship shall not be sought for the following expenditures: remuneration for teaching; expenses directly related to management staff, teachers, lecturers, and employees; security and protection activities; remuneration for supervising students' transportation means; remuneration for maintaining classroom and school hygiene; rewarding management staff, teachers, and employees; costs supporting the management work of the educational institution.

Article 4. Forms of sponsorship

1. Financial sponsorship: The sponsor will transfer a sum of money in Vietnamese dong or foreign currency, diamonds, precious stones, precious metals directly to the educational institution or through the institution's account opened at the State Treasury or commercial bank.

2. In-kind sponsorship: The sponsor transfers tangible items such as books, notebooks, clothing, foodstuffs, materials, teaching and learning equipment, construction projects, and other useful items that meet the practical needs of learners and the educational institution. For construction project sponsorship, the technical design review, total budget estimate approval, construction permit issuance, quality control, acceptance, handover, warranty, and insurance of the construction project must comply with current laws on investment and construction.

3. Non-material sponsorship: The sponsor transfers or grants the right to use without charge intellectual property rights, land use rights; contributes labor days; provides free training, tours, surveys, seminars, and consulting services to the educational institution.

Chapter II

PROCEDURE FOR RAISING, RECEIVING, MANAGING AND USING SPONSORSHIP

Article 5. Raising sponsorship

For teacher training colleges, higher education institutions, the sponsorship-raising plan must be approved by the School Council or Management Board before raising sponsorship and reported to the immediate superior authority.

3. The sponsorship-raising plan must clearly define the content, purpose, beneficiaries, budget estimate, and implementation plan for the required activities.

Article 6. Accepting Sponsorship

1. Establishing the Sponsorship Reception Team

a) The educational institution shall be responsible for establishing the Sponsorship Reception Team. The Sponsorship Reception Team shall include the following main components: the head of the educational institution; the chief accountant; the Parent-Student Representative Council or representatives of the Ho Chi Minh Communist Youth Union and the Student Association; representatives of the local community where the educational institution is located (if applicable);

b) The head of the educational institution shall serve as the Team Leader of the Sponsorship Reception Team;

c) The Sponsorship Reception Team shall be responsible for disseminating widely the purpose, significance, and principles of sponsorship activities; providing information on the time, address, name, and account number for receiving sponsorship from the educational institution; inspecting and transferring sponsorships in the form of tangible or intangible assets into use;

d) The Sponsorship Reception Team shall dissolve itself upon completion of its tasks.

2. The educational institution shall organize the acceptance of sponsorship as follows:

a) For monetary sponsorships:

- The educational institution must open a detailed accounting ledger to track separately the amount of money received through sponsorship; open an additional account at a Bank or State Treasury to receive sponsorships that are transferred via bank transfer;

- In cases of sponsorship in the form of diamonds, precious stones, precious metals, or other valuable items, the educational institution shall cooperate with the Sponsorship Reception Team to sell these items to Commercial Banks or auction organizations, and deposit the proceeds into the educational institution's account.

b) For tangible asset sponsorships:

- The educational institution shall cooperate with the Sponsorship Reception Team to handle the procedures for receiving and transferring assets, prepare the premises and storage areas to ensure convenient and prompt preservation of sponsored assets;

- In cases of basic construction project sponsorships under the "turnkey" model: The sponsor completes all relevant documentation and transfers it to the educational institution and the corresponding financial authority for accounting purposes based on the value of the transferred sponsored project. It is encouraged to establish final settlement accounts according to Circular No. 09/2016/TT-BTC dated January 18, 2016, issued by the Ministry of Finance regarding the final settlement of completed projects funded by state capital;

- In cases of equipment and machinery sponsorships: The sponsor shall provide technical documents and files to the educational institution in accordance with current laws.

c) For intangible asset sponsorships: The educational institution shall accept, manage, and utilize them in accordance with the laws on intellectual property rights and current legal documents.

In cases of land use right sponsorships: The sponsor shall provide related documents on land use rights and complete the procedures for transferring land use rights to the educational institution for management and utilization in accordance with the laws on land.

Article 7. Management and Utilization of Sponsorship

1. The educational institution shall develop a plan for utilizing sponsorship, clearly defining the purpose, beneficiaries; methods of organization and implementation, progress schedule; quality of activities, quality of products and projects, along with detailed budget estimates consistent with current standards and norms.

The plan for utilizing the sponsorship must be publicly announced and posted at least 15 working days before implementation to solicit feedback from staff, teachers, employees, students, parents, guardians (if applicable), and sponsors.

2. During the implementation of the sponsorship utilization plan, strict adherence to the stated purpose, timely progress, product quality, prescribed standards and norms, and compliance with current regulations on investment construction procedures and procurement bidding processes must be ensured. The educational institution must prepare a final settlement report on completed work and post it publicly for student and societal oversight and evaluation.

3. Products and projects formed from sponsorships must be used for their intended purposes and allocated regular maintenance and upkeep funds to maximize usage efficiency and prevent loss or waste.

4. The value of the sponsorship must be tracked and recorded in the educational institution's accounting ledger as stipulated.

Article 8. Financial Reports and Financial Disclosure

1. Grants must be timely consolidated into the financial revenue and expenditure settlement report for each period and the annual financial settlement report in accordance with the provisions of the law.

2. The higher budgetary unit is responsible for auditing and approving the settlement of grants for the lower budgetary units.

3. Educational institutions using grants must disclose the contents of the annual financial report and the annual revenue and expenditure financial settlement report for the grants.

a) The content of financial disclosure includes: Name of the grant; name of the funding organization; value of the grant, revenue and expenditure settlement; audit results (if any);

b) Forms of financial report disclosure: Written reports to the competent authority that approves the fundraising plan and the peer financial agency; public posting at the headquarters of the educational institution receiving the grant and other forms;

c) Time of disclosure: Financial report disclosure shall be carried out immediately after the annual settlement ends in accordance with the State Budget Law and the Accounting Law.

Chapter III

IMPLEMENTATION

Article 9. Responsibilities of People's Committees of Provinces and Central Cities (referred to collectively as Provincial People's Committees)

2. Directing the Departments of Education and Training and related sectors to organize inspections and checks on the implementation of this Circular, promptly rectifying and handling violations.

Article 10. Responsibilities of Departments of Education and Training

1. Advising the Provincial People's Committee on guiding and directing the implementation of this Circular within their jurisdiction.

2. Taking the lead and coordinating with financial agencies, inspection agencies, and related units to organize inspections and checks, promptly rectifying and handling violations.

3. Approving the fundraising plans of secondary general education institutions and other affiliated educational institutions to ensure they align with the school year deployment tasks.

4. Compiling and reporting to the Provincial People's Committee the situation regarding the mobilization, receipt, management, and use of grants by educational institutions under their management.

Article 11. Responsibilities of Education and Training Offices

1. Taking the lead and coordinating with financial agencies, inspection agencies, and related units to organize inspections and checks on the implementation of this Circular, promptly rectifying and handling violations.

2. Approving the fundraising plans of preschool educational institutions, primary and junior high schools to ensure they align with the school year deployment tasks.

Article 12. Responsibilities of Heads of Educational Institutions

The head of an educational institution is responsible under the law for fundraising, receiving, managing, and using grants for the educational institution, specifically:

1. Implementing the provisions of this Circular; conducting summaries and evaluations to improve and enhance the effectiveness of fundraising, receiving, managing, and using grants.

2. Approving the financial settlement reports of grants in accordance with Clause 3, Article 8 of this Circular; submitting the implementation results to the superior management agency and the donor.

3. Establishing a Grant Reception Team in accordance with Clause 1, Article 6 of this Circular.

4. Cooperating with donors to effectively implement grant activities for the educational institution. Actively proposing to donors about the priority tasks in the use of grants to strengthen school facilities, support teaching and learning activities, and appropriate educational activities in line with the development plan of the educational institution.

5. Cooperating with donors to implement technical measures, procedures, and formalities during the implementation process to ensure product quality, aesthetics, and suitability with the educational environment.

6. Organizing acceptance and reception of products and works implemented by donors in accordance with the law and having the responsibility to manage, maintain, and repair to ensure effective and purposeful use of products and works.

7. Having the responsibility to report to the superior management agency on the situation of fundraising, receiving, managing, and using grants.

8. Being responsible for reporting and explaining to supervisory, inspection, and audit units regarding the management and use of grants at the educational institution if requested.

9. Having the responsibility to explain and respond to inquiries (if any) from teachers, staff, students, parents, and donors regarding the receipt, management, and use of grants.

Article 13. Responsibilities of the Parent-Teacher Association

1. Coordinate with educational institutions in organizing fundraising, receiving, managing, and utilizing donations.

2. Appoint representatives to join the Fundraising Reception Committee of the educational institution to widely disseminate the purpose, significance, principles, and management and utilization of donations to all parents within the school.

3. Appoint representatives to participate in the process of receiving donations, inspecting, and handing over for use of donations in the form of tangible or intangible assets.

4. Supervise the management and utilization of donations by the educational institution.

Article 14. Responsibilities of the School Board

The School Board for public educational institutions, the Management Board for private and non-state educational institutions (hereinafter referred to as the School Board) shall have the following responsibilities:

2. Inspect and supervise the implementation of the procedures for fundraising, receiving, managing, and utilizing donations by the educational institution in accordance with the provisions of this Circular.

Article 15. Rewards and Handling of Violations

1. Donors who make positive contributions to the development of education and training shall be honored by the head of the educational institution and educational management agencies within their authority or recommended to higher authorities for commendation in accordance with the Law on Encouragement and Reward.

2. Agencies, organizations, individuals, and heads of educational institutions that receive donations and violate the procedures for fundraising, receiving, managing, and utilizing donations as stipulated in this Circular shall be subject to administrative penalties or criminal liability depending on the severity of the violation in accordance with the law.

Article 16. Effective Date

1. This Circular takes effect from September 18, 2018. This Circular replaces Circular No. 29/2012/TT-BGDĐT dated September 10, 2012, issued by the Ministry of Education and Training on donations to educational institutions under the national education system.

2. The Director of the Office, the Head of the Planning and Finance Department, the Heads of units under the Ministry of Education and Training; the Chairpersons of People's Committees of provinces and centrally-administered cities; the Directors of Departments of Education and Training; the Heads of educational institutions and related agencies, organizations, and individuals are responsible for implementing this Circular.