Joint Circular No. 19 TTLB on financial management for southern student schools

JOINT CIRCULAR

Regarding financial management for southern students' schools

The Ministry of Finance and the Ministry of Education have issued Circular No. 418-TT/LB dated December 10, 1970 on financial management for southern students' schools.

By now, the situation has changed significantly: the number of southern students has increased considerably and continues to rise, and the number of schools and classes also increases and spreads across many localities, etc.

To ensure the implementation of Decision No. 1763/VC dated October 28, 1969 of the Prime Minister's Office regarding the assignment of responsibility to provincial and municipal administrative committees for managing all southern students' schools.

The Ministry of Finance and the Ministry of Education hereby re-regulate as follows:

I - Principles

1/ Raising and educating southern students is the duty of the northern region towards the southern region. The Ministry of Education, together with the Provincial and Municipal Administrative Committees, share the responsibility for carefully handling this matter.

2/ The Ministry of Education will consult with relevant central agencies and provincial and municipal administrative committees concerned about the following issues:

- Annually determining the quota (number) of students assigned to each province and city to formulate labor plans, construction plans for necessary facilities to raise and educate those students, ensuring requirements set by the central government and the Government.

- Studying and defining unified policies, systems, and expenditure standards for southern students' schools;

3/ The provincial and municipal administrative committees are responsible for:

- Organizing and comprehensively managing the raising and education of southern students according to the annual plan of the Ministry of Education and implementing policies, systems, standards, and quotas that have been defined.

- Mobilizing the people and cadres, mobilizing sectors within their locality to carefully handle the raising and education of southern students and treating southern students' schools as part of their own local schools.

4/ All expenditures of southern students' schools (for basic construction and operations) are covered by the central budget. The provincial and municipal administrative committees are responsible for managing the operational budget and basic construction funds of southern students' schools as part of their local budget.

II. MANAGEMENT MEASURES

A- Operational Expenditures:

1- Annually, based on the number of students assigned to each locality and the factors required for expenditure at southern students' schools (staffing, salary fund, expenditure standards...), the Ministry of Education will study and consult with the Ministry of Finance to allocate financial inspection quotas to the provincial administrative committees.

Based on these inspection quotas, the provincial administrative committee (through the Department of Education and the Department of Finance) will guide southern students' schools to prepare expenditure budgets, review these budgets, and record them in the local budget as follows:

- Expenditure: Type II - Item 31 - Category 4 "Expenditure for southern students' schools" (note: funded by the central budget).

- Revenue: Type 9 - Item 125 - Category 2

2- Quarterly, based on the approved annual budget and the quarterly expenditure plan of the locality, the Ministry of Finance will transfer funds to the localities (transferred to the local budget).

3- The Departments of Education and Finance are responsible for organizing, guiding, and supervising the expenditure budget management of southern students' schools, treating them as subordinate units of the Department of Education.

The final accounts of southern students' schools will be reviewed by the provincial administrative committee.

4 - At year-end, if there is excess money due to the actual number of students being lower than the planned number when preparing the budget, the locality will return the excess money to the central budget.

If the excess money is due to savings or unfinished work (repairs, purchases), the locality may retain the excess money to continue spending it in the next year for southern students' schools.

5- During the execution of the budget, if there is a shortage of money due to urgent needs that the provincial and municipal administrative committees consider necessary to resolve outside the approved budget, the administrative committees will report to the Ministry of Education so that the Ministry of Education can consult with the Ministry of Finance to resolve the issue. However, in cases of extraordinary urgency that cannot be delayed, the administrative committees may decide immediately and promptly report to the Ministry of Education and the Ministry of Finance.

B- Expenditures for Basic Construction and Initial Equipment:

6- The construction and initial equipment of southern students' schools are managed by the provincial and municipal administrative committees according to the planning and design standards of the Ministry of Education.

7- Investment capital for construction will be recorded in the basic construction investment index of the Ministry of Education and allocated entirely to the localities.

III. REPORTING SYSTEM.

To enable the Ministry of Education and Finance to grasp the situation in a timely manner, quarterly and annually, the provincial and municipal administrative committees will report to the Ministry:

- The status of operational activities (according to Model Form No. 1 attached here)

- The status of operational funding (according to Model Form No. 2)

- The status of the implementation of the investment construction plan (Model No. 3)

IV. IMPLEMENTATION PROVISIONS

This circular replaces Circular No. 418-TT/LB of the Ministry of Finance and the Ministry of Education dated December 10, 1970, and takes effect from the date of signature.

For southern students' schools located in localities but directly under the Ministry of Education, the Ministry of Education will continue to manage them as they currently are.