Circular No. 173/2012/TT-BTC amending and supplementing Circular No. 66/2006/TT-BTC dated July 17, 2006, issued by the Ministry of Finance, guiding the financial mechanism to support founders of cooperatives preparing for establishment and training and development subjects of cooperatives.

CIRCULAR

Amending and supplementing Circular No. 66/2006/TT-BTC of the Ministry of Finance guiding the financial mechanism to support founders of cooperatives preparing for establishment and training and development subjects of cooperatives

regarding the financial mechanism to support founders of cooperatives preparing for establishment and training and development subjects of cooperatives

The training and development subjects of cooperatives

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 88/2005/NĐ-CP dated July 11, 2005 of the Government on certain support policies; encouraging cooperative development;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Financial Administration and Public Services;

The Minister of Finance issues this Circular amending and supplementing Circular No. 66/2006/TT-BTC of the Ministry of Finance guiding the financial mechanism to support founders of cooperatives preparing for establishment and training and development subjects of cooperatives as follows:

Article 1. Amending and supplementing some articles of Circular No. 66/2006/TT-BTC dated July 17, 2006 of the Ministry of Finance guiding the financial mechanism to support founders of cooperatives preparing for establishment and training and development subjects of cooperatives:

"3. Level of expenditure: Based on actual circumstances and budget capacity, the People's Committees of provinces and centrally governed cities shall submit to the People's Councils for decisions on specific levels of expenditure that are appropriate and ensure they do not exceed the maximum level or within the framework of the expenditure levels prescribed below:
a) Expenditure for organizing concentrated training classes:

- Remuneration for lecturers, speakers, subsistence allowance, travel expenses, and rental of accommodation for lecturers: Implemented according to the current expenditure levels stipulated in Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on managing and using state budget funds for cadre training and development. In case the above legal document is amended or supplemented by another document, it shall be implemented according to the corresponding amended or supplemented document;

- Expenditure for drinking water for trainees: Maximum not exceeding VND 10,000 per person per day;

- Other related costs directly associated with organizing the class: based on valid invoices and receipts.
c) Direct consulting expenditure:

- For instructors and collaborators who are not civil servants:

+ Remuneration: VND 15,000 per hour of direct guidance;

+ Travel expenses: maximum VND 15,000 per day for round trips within the same day. In cases where consultations are conducted at a distance requiring overnight stays, travel allowances shall be paid according to regulations for civil servants on business trips;

- For civil servants performing consultation tasks:

+ Allowance: VND 30,000 - 70,000 per session of direct guidance (one session equals four hours of work)"

"2. Content and specific level of support:

Based on actual circumstances and training budget allocation capacity, the People's Committees of provinces and centrally governed cities shall submit to the People's Councils for decisions on specific levels of expenditure that are appropriate and ensure they do not exceed the maximum level or within the framework of the expenditure levels prescribed below:
a) For cooperative positions specified in Point a, Clause 1 of this Section, support includes:

- Support for cooperative positions:

+ Support for trainee travel tickets by public transport means (excluding air travel) from the cooperative headquarters to the training institution;

+ Support for purchasing textbooks and materials directly serving the course program (excluding reference materials);

- Support for costs incurred by the organization of the training class:

+ Rental of conference halls and classrooms (if applicable);

+ Costs for printing certificates or graduation certificates, office supplies, renting transportation and equipment for teaching purposes;

+ Drinking water expenditure for trainees: maximum not exceeding VND 10,000 per person per day;

+ Remuneration for lecturers, speakers, subsistence allowance, travel expenses, and rental of accommodation for lecturers: Implemented according to the current expenditure levels stipulated in Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on managing and using state budget funds for cadre training and development. In case the above legal document is amended or supplemented by another document, it shall be implemented according to the corresponding amended or supplemented document;

+ Organizing field trips and surveys within the course program: Depending on the requirements of the course program approved by the competent authority, training institutions may incur costs for renting vehicles and related expenses to organize field trips and surveys for trainees;

- Costs for compiling programs, textbooks, and materials for teaching and learning: Apply the cost standards for compiling programs and textbooks for vocational secondary education courses as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and levels of expenditure for building program frameworks and compiling programs and textbooks for university, college, and vocational secondary education courses. In case the above legal document is amended or supplemented by another document, it shall be implemented according to the corresponding amended or supplemented document;

- For cooperative positions in agricultural, forestry, fishery, salt production, and related service activities as decided by Decision No. 337/QĐ-BKH dated April 10, 2007 of the Ministry of Planning and Investment (hereinafter referred to as agricultural cooperatives), in addition to the above support, they will also be supported with 50% of food and accommodation costs according to the training institution's regulations but not exceeding the travel allowance set by the provincial People's Committee at each period and must be within the budgeted training and development funds"

"2. Accounting under the State Budget: For funds allocated for supporting cooperative cadre training and development, they should be accounted for in the same Chapter as the unit receiving state budget funds for such support; Category 490, Item 505 (domestic training other than) and recorded according to the relevant Sections and Sub-sections of the current State Budget Framework."

Article 2. Implementation

1. THIS CIRCULAR SHALL TAKE EFFECT FROM JANUARY 1, 2013.

Other provisions of Circular No. 66/2006/TT-BTC of the Ministry of Finance guiding the financial mechanism to support founders of cooperatives preparing for establishment and training and development subjects of cooperatives remain effective.

2. During the implementation process, if there are any difficulties, it is recommended that agencies and units reflect them to the Ministry of Finance for study, amendment, and supplementation to be appropriate./.