Joint Circular No. 19 LB/TT stipulates the average expenditure per student for primary and secondary schools at all levels, effective from July 1, 1983. The expenditure includes various groups such as administrative costs, scholarships, administrative management, teaching, and purchasing and repairs, which differ between cities, plains, and mountainous areas.
Scope of application
Primary and secondary schools at all levels, Departments of Finance, Departments of Education, People's Committees of provinces, cities, and centrally governed municipalities.
Key points
- Primary and lower secondary schools → are allocated up to a maximum of VND 88 million to VND 132 million per year per student, including various expenditure groups such as administrative costs, scholarships, administrative management, teaching, and purchasing and repairs.
- Upper secondary schools → are allocated up to a maximum of VND 95 million to VND 177 million per year per student, including similar expenditure groups.
- This expenditure level applies in annual budget planning and serves as the basis for funding allocation to primary and secondary schools.
- Within the minimum and maximum expenditure levels, the Departments of Finance and Education calculate specific amounts for localities to submit to the People's Committee for decision.
- When there are changes in salaries, scholarships, and other benefits by the State, the Joint Ministries will adjust the average expenditure accordingly.
🌐 Social impact of this document
- Positive impact: Ensuring financial resources for primary and secondary schools, supporting educational activities.
- Negative impact: May impose a financial burden on localities if existing funds are not used efficiently.
❓ Frequently asked questions
What is the average expenditure per primary and secondary school student?
The average expenditure per primary school student ranges from VND 112 million to VND 179 million per year, while the average expenditure per upper secondary school student ranges from VND 131 million to VND 208 million per year.
How are primary and secondary schools allowed to use their funding?
This expenditure level is used in annual budget planning and serves as the basis for funding allocation and management by primary and secondary schools.
Are there specific regulations regarding expenditure for each group?
Yes, for example, administrative costs for primary schools are up to a maximum of VND 115 million per year per student, while scholarships for upper secondary schools are up to a maximum of VND 30 million per year per student.
When will the Joint Ministries adjust the average expenditure?
When there are changes in salaries, scholarships, and other benefits by the State, the Joint Ministries will issue supplementary notifications to adjust the average expenditure accordingly.
How are primary and secondary schools allowed to use existing funds?
Based on the specific situation in the locality, the People's Committees of provinces, cities, and centrally governed municipalities guide schools to use part of the existing funds (school support fund, labor production fund) to meet additional needs of the school.
Full text
|
MINISTRY OF FINANCE AND MINISTRY OF EDUCATION AND TRAINING |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
|
Number: 19 LB/TT |
Hanoi, July 23, 1983 |
JOINT CIRCULAR
On the average expenditure per student for general education schools at all levels
_______________________
||| Pursuant to Decree No. 73/CP dated December 24, 1960 of the Council of Ministers promulgating the financial management regulations for cultural, educational, health, and social welfare services;
Considering the State budget allocation for general education;
The Ministry of Finance and the Ministry of Education hereby stipulate the average expenditure per student for general education schools at all levels as follows:
1. Average expenditure per student per year
|
|
Primary school (PS) |
Secondary school (SS) |
|
Expenditure category |
City |
Plainland Mountain City Plainland Mountain |
|
|
Maximum |
Minimum Maximum Minimum Maximum Minimum Maximum Minimum Maximum Minimum Maximum Minimum |
|
1. Administrative expenses |
88 |
77 88 79 95 85 115 100 115 95 129 112 |
|
2. Scholarships |
5 |
4 5 4 10 8 15 12,5 15 12 30 25 |
|
3. Administrative management expenses |
9 |
7,5
7 6 9 8 11 9,5 9 7 11 9,5 |
|
4. Teaching and learning expenses |
6 |
5
6 5 11 10 9 8 9 7 16 13,5 |
|
5. Purchase and repair expenses |
24 |
20 6 5 6 5 27 23 20 16
22 19,0 |
|
In including: teaching materials |
4,5 |
4,5 4,5 4,5 5 5 6 6 6 6 7 7 |
|
Total average expenditure per student per year |
132 |
113,5 112 99
131 116 177 153 168 137 208 179 |
2. This level of expenditure shall be used in annual budget planning, serving as the basis for funding and managing the finances of general education schools at all levels.
3. Within the range of minimum and maximum expenditures mentioned above, based on the actual conditions of each locality, the Departments of Finance and Education shall calculate the specific expenditure per student per year for general education schools managed by provinces and districts, to be submitted to the People's Committees of provinces, cities, and centrally-administered municipalities for decision.
When there are changes in salaries, scholarships, and other benefits by the State, the Ministries will issue supplementary notifications on average expenditure levels to ensure consistency; no adjustments shall be made to increase other expenditure categories without affecting the operation of the school.
The expenditure per student for general education schools at all levels specified in this circular shall be funded from the State budget. To contribute to the development of general education, adhering to the principle that both the State and the people should care for educational affairs, based on local conditions, the People's Committees of provinces, cities, and centrally-administered municipalities should guide schools to utilize part of existing funds (school support fund, labor production fund) to meet additional needs of the school, ensuring the material allocation standards set by the Ministries.
This circular replaces Decision No. 1126-TT/LB dated November 13, 1973 of the Ministry of Education and Finance and takes effect from July 1, 1983.
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CERTIFIED BY THE MINISTER OF EDUCATION Vice Minister (Signed)
Tran Xuan Nhi |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH Vice Minister (Signed)
Trân Tiêu |
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