Circular No. 17/2022/TT-BTC guiding the management and use of funds to implement the Project "Building a Learning Society for the 2021-2030 period"

CIRCULAR

Guidelines for managing and using funds to implement the Project "Building a Learning Society for the 2021-2030 period"

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 1373/QĐ-TTg dated July 30, 2021 of the Prime Minister approving the Project "Building a Learning Society for the 2021-2030 period";

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

The Minister of Finance issues this Circular guiding the management and use of funds to implement the Project "Building a Learning Society for the 2021-2030 period".

Article 1. Scope of Regulation

1. This Circular guides the management and use of funds to implement the Project "Building a Learning Society for the 2021-2030 period" (hereinafter referred to as the Project) as stipulated in Decision No. 1373/QĐ-TTg dated July 30, 2021 of the Prime Minister approving the Project "Building a Learning Society for the 2021-2030 period" (hereinafter referred to as Decision No. 1373/QĐ-TTg).

2. This Circular does not apply to the Projects specified in the Appendix attached to Decision No. 1373/QĐ-TTg including: the Project "Promoting lifelong learning activities among workers in enterprises until 2030", the Project "Promoting lifelong learning activities in libraries, museums, cultural houses, and clubs until 2030", the Project "Establishing an open learning resource repository to serve self-study and lifelong learning on the Vietnamese educational television ecosystem", and the Project "Supporting grassroots health workers in lifelong learning about medical examination and treatment and disease prevention". The management and use of funds to implement these Projects shall be carried out according to the Decisions approving them by the Prime Minister and the laws on state budget.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the management and use of funds to implement the Project.

Article 3. Source of Funding

1. The state budget ensures funding for implementing the Project according to the assigned tasks for ministries, central agencies, and localities based on the division of responsibilities under the State Budget Law and guiding documents. Agencies, organizations, and individuals have the responsibility to manage and use funds for their intended purposes effectively, transparently, and in accordance with regulations.

2. Funding sources from sponsorships, contributions from businesses, organizations, individuals, and other lawful sponsorships. The content and expenditure levels from these funding sources shall be implemented according to current regulations for each type of funding source and encourage units to follow the provisions of this Circular.

3. The preparation of budgets, management, use, and settlement of accounts for funds to implement the Project shall be carried out in accordance with the laws on state budget and accounting.

Article 4. Content and expenditure levels from the state budget to implement the Project at ministries and central agencies

1. Expenditure on activities to deploy, monitor, evaluate, interim review, and final assessment of the implementation of the Project and its component projects, including:

a) Travel expenses, conference organization costs for introducing and training sessions on the contents of the Project; central-level review and final assessment conferences: Implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense regulations and conference cost regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC);

b) Awards for collectives and individuals with outstanding achievements in implementing the Project according to decisions of competent authorities: The content and expenditure levels shall be implemented according to the laws on commendation and reward.

2. Expenditure on surveys and studies on the situation and needs for learning of cadres, civil servants, public officials, workers, rural laborers, and students and pupils to develop appropriate and effective promotional methods: Implemented according to the provisions of Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on preparing budgets, managing, using, and settling accounts for funds to conduct statistical surveys and national comprehensive surveys (hereinafter referred to as Circular No. 109/2016/TT-BTC).

3. Development of materials for training and seminar sessions; communication materials to support the enhancement of capabilities for cadres, teachers, and key personnel of associations regarding literacy work, management, operation, and organization of activities at community learning centers, and inspection, evaluation, certification/classification of "Learning Citizens", "Learning Families", "Learning Units", "Community Learning Groups at village/hamlet/ward level or commune/district/city level", "Learning Districts", and "Learning Provinces" (hereinafter referred to as learning models): Implemented according to the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance guiding the content and expenditure levels for developing training programs and compiling course books for higher education and vocational education.

4. Only publicity activities, including:

a) Popularizing and educating the law to raise awareness and responsibility at all levels and sectors: Implemented according to the provisions of Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice on preparing budgets, managing, using, and settling accounts for state budget funds to ensure popularization, legal education, and access to legal services for people at the grassroots level (hereinafter referred to as Joint Circular No. 14/2014/TTLT-BTC-BTP);

b) Producing radio and television programs, publishing publications, communication products, and materials serving publicity activities: The head of the agency or unit assigned the task decides on the content and form of publications and communication products based on the allocated budget and implements through bidding or ordering according to current laws;

c) Organizing advisory, communication, and forum activities on learning models, lifelong learning, and building a learning society: Implemented according to the provisions of Circular No. 40/2017/TT-BTC.

Article 5. Content and expenditure levels from the state budget for implementing the Project at localities

1. Expenditure on popularizing and educating the law to enhance awareness and responsibility of all levels, sectors, organizations, social forces at localities regarding the purpose, significance, role, and benefits of lifelong learning and building a learning society; expenditure on organizing the annual Week of Lifelong Learning Response: Implemented according to the provisions of Circular Joint No. 14/2014/TTLT-BTC-BTP.

2. Expenditure on working expenses, implementation of tasks to inspect and supervise the implementation of the Project at localities, learning experiences from effective models of building a learning society within the country; expenditure on organizing mid-term and final review meetings at various levels in localities: Implemented according to the provisions of Circular No. 40/2017/TT-BTC.

3. Expenditure on training, capacity building, and workshops to improve professional skills for subjects involved in the activities of the Project; expenditure on capacity building for lecturers/instructors participating in teaching at Community Learning Centers (including preparation work, lesson planning, and reporting); expenditure on management capacity building for Community Learning Centers: Implemented according to the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budgets, management, and utilization of funds allocated for training and capacity building for civil servants and public officials.

4. Inspection, evaluation, classification/recognition of learning models, including:

a) Expenditure on organizing meetings and conferences to implement plans for evaluating, classifying/recognition of learning models: Implemented according to the provisions of Circular No. 40/2017/TT-BTC;

b) Expenditure on surveying learning needs, collecting evidence, compiling data, writing evaluation reports based on the scale and nature of each survey, the head of the unit responsible for implementing inspection, evaluation, classification/recognition of learning models: Implemented according to the provisions of Circular No. 109/2016/TT-BTC.

5. Electricity costs (or lamp oil) for evening classes at Community Learning Centers; expenditure on supporting materials, textbooks, and equipment serving teaching and learning activities at Community Learning Centers: The Director of the Community Learning Center decides the specific expenditure level within the assigned budget to implement and settle according to actual invoices.

6. Expenditure for illiteracy eradication and universal education:

a) Expenditure on activities such as surveys and investigations to serve illiteracy eradication and universal preschool, primary, and lower secondary education (hereinafter referred to as universal education): Implemented according to the provisions of Circular No. 109/2016/TT-BTC;

b) For learners in literacy classes supported by the state with learning materials: Depending on the actual situation at the locality, the Provincial People's Committee approves the list of learning materials, quantity of learning materials supported within the scope of the support list for secondary school learning materials stipulated in Clause 6, Article 2 of Circular Joint No. 109/2009/TTLT-BTC-BGDĐT dated May 29, 2009, issued by the Ministry of Finance and the Ministry of Education and Training guiding certain financial systems for students in boarding schools for ethnic minorities and preparatory universities for ethnic minorities;

c) The state budget supports funding for lighting at night, purchasing notebooks to track the learning process, shared textbooks (for evening universal education and literacy classes), and promoting illiterate and re-illiterate people to attend literacy classes: Specific expenditure levels are decided by the Provincial People's Council based on the local budget balance capability, the scale, and duration of the literacy classes;

d) Salary expenditure for teachers in the literacy and anti-re-illiteracy classes under the specialized mission of public education and training institutions: Paid according to the provisions of Decree No. 204/2004/NĐ-CP dated December 14, 2004, issued by the Government on salary systems for civil servants, public officials, and armed forces. In cases where the number of teaching hours exceeds the standard hour quota, payment will be made according to the provisions of Circular Joint No. 07/2013/TTLT-BGDĐT-BNV-BTC dated March 8, 2013, issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of overtime pay systems for teachers in public educational institutions;

e) Payment for voluntary instructors in literacy classes (including teachers in the establishment of public education and training institutions and those outside the establishment who meet the required standards and teaching capabilities): Payment for labor contracts based on the minimum wage region and ensuring parity with the salary of teachers in the establishment with the same level of education and years of service teaching the same grade and class according to current national regulations on salary systems for civil servants, public officials, and armed forces:

In cases where volunteers are mobilized to teach literacy classes: The state budget implements support for living, travel expenses for these individuals according to the working expense regulations stipulated in Circular No. 40/2017/TT-BTC.

7. Awards given in accordance with laws on commendation and rewards.

Article 6. Implementation Organization

1. This Circular takes effect from April 25, 2022.

2. Circular No. 07/2018/TT-BTC dated January 24, 2018, guiding the management and use of funds to implement the Project "Building a Learning Society for the period 2012-2020" ceases to be effective from the date this Circular takes effect.

3. The expenditure levels prescribed in this Circular are the maximum expenditure levels serving as the basis for agencies, organizations, and individuals to prepare budgets for implementing the Project "Building a Learning Society for the period 2021-2030." Based on the actual situation at the locality and the ability to balance the local budget, the Provincial People's Committee proactively submits to the Provincial People's Council to decide specific expenditure levels suitable for implementation at the locality.

4. In addition to the contents and expenditure levels prescribed in this Circular, the People's Council at the provincial level shall specify the contents and expenditure levels for implementing the Project "Building a Learning Society for the 2021-2030 period" at the local level, ensuring compliance with the laws on state budget, specialized tasks as stipulated by the Ministry of Education and Training, and local resources.

5. In cases where the regulatory legal documents cited in this Circular are amended, supplemented, or replaced by other documents, implementation shall be carried out according to those amended, supplemented, or replacing documents.

6. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.