Circular No. 21/2018/TT-BTC guiding the financial management regime for the 19th Asia Physics Olympiad in 2018 in Vietnam

CIRCULAR

Guidelines for financial management of the examination Asian Physics

the 19th edition in 2018 in Vietnam    

Pursuant to the State Budget Law dated June 25, 2015;

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;

Implementing Decision No. Decision No. 1509/QĐ-TTg dated October 9, 2017 of the Prime Minister approving the project to organize the 19th Asian Physics Olympiad in 2018 in Vietnam;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guidelines for financial management of the examination Asian Physics the 19th edition in 2018 in Vietnam.

Article 1. General Provisions

2. Applicability:

This Circular guides the financial management regime for the 19th Asian Physics Olympiad in 2018 in Vietnam (hereinafter referred to as APhO 2018).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

This Circular applies to ministries, agencies, units, organizations, and individuals assigned the task of organizing and using funds to organize the APhO 2018.

Article 2. Sources of Funds

1. Sources of funds for organizing APhO 2018 include:

a) State budget allocation;

b) Fees collected from delegations, observers, and tourists participating in APhO 2018 in accordance with the current regulations of APhO;

c) Contributions, support, and sponsorships from organizations, enterprises, and individuals both domestically and internationally.

2. The use and management of funds and assets serving APhO 2018 shall be carried out in accordance with the Law on State Budget, current financial and asset management guidance documents, and the provisions of this Circular.

Article 3. Content and expenditure levels of APhO 2018

1. Expenditure for the delegation to receive the handover of organizing APhO 2018: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating the travel expense allowance for state officials traveling abroad for short-term assignments funded by the State budget.

2. Expenditure for welcoming international delegations and guests participating in APhO 2018 and members of the Asian Physics Olympiad Committee at their meetings in Hanoi in 2018:

a) Welcoming expenses for international delegations and guests: Implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the reception expense allowance for foreign guests visiting Vietnam for work, organizing international conferences and seminars in Vietnam, and hosting domestic guests; specifically as follows:

- For international guests including heads of delegations, deputy heads of delegations, and observers: Apply a maximum daily allowance of not more than 2,800,000 VND per person per day for heads of delegations; not more than 2,100,000 VND per person per day for deputy heads of delegations and observers (who have paid the fee) during the period of APhO 2018.

- For participants in the examination: Apply a maximum daily allowance of not more than 900,000 VND per person per day during the examination period.

- Organizing three banquets (one opening banquet, one post-examination banquet, and one closing banquet according to the tradition of APhO examinations): Apply a maximum total allowance of not more than 1,200,000 VND per person for all three banquets.

The above payment items are calculated based on the actual number of people and days of accommodation and meals during the period of APhO 2018, not exceeding the total scale and duration of APhO 2018 approved by the Prime Minister in Clause 3 and Clause 4, Article 1 of Decision No. 1509/QĐ-TTg dated October 9, 2017 of the Prime Minister approving the project to organize the 19th Asian Physics Olympiad in 2018 in Vietnam (hereinafter referred to as Decision No. 1509/QĐ-TTg).

b) Expenditure for organizing the meeting of the Asian Physics Olympiad Committee at its meeting in Hanoi in 2018: Implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the reception expense allowance for foreign guests visiting Vietnam for work, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

3. Expenditure for organizing meals and accommodations for Vietnamese staff working directly with foreigners at the same location (as required by the Organizing Committee) during the official organization period of APhO 2018:

a) For Vietnamese staff participating in direct work with foreigners at the same location as required by security and the nature of the Olympic examination: Implement expenditures based on actual occurrences, with a maximum daily allowance of not more than 2,100,000 VND per person per day; the maximum number of days eligible for such allowance is not more than 10 days.

b) For staff, secretaries, and supervisors, due to the requirements of the work arranged by the Organizing Committee to stay and eat together with the students' accommodation during the examination period: Implement expenditures based on actual occurrences, with a maximum daily allowance of not more than 900,000 VND per person per day; the maximum number of days eligible for such allowance is not more than 10 days.

4. Expenditure for organizing meetings, conferences, seminars of the Steering Committee, Organizing Committee, and sub-committees; meetings and work sessions of the International Council, translating questions, discussing scores with delegations during the period of APhO 2018: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance stipulating the travel expense allowance and conference expenditure allowance.

5. Expenditure for organizing training courses for professional staff (including test question setters, exam graders, invigilators, technical staff, secretaries, supervisors) ensuring standards and qualifications as prescribed by the APhO Regulations: Implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation of budgets, management, and use of state budget funds for training and upgrading of cadres and civil servants.

6. Expenditure for training supervisors and volunteers serving delegations participating in APhO 2018: 100,000 VND per person per day. Payment shall be made based on the actual number of working days during the official organization period of APhO 2018, and not exceeding 10 days.

7. Expenditure for organizing the drafting of examination questions, invigilation, and grading:

a) Expenditure for organizing the drafting of examination questions (including proposed questions, official questions, and backup questions):

- Expenditure for compensating authors of proposed questions that meet the requirements of the Professional Board, with a maximum compensation of not more than 6,000,000 VND per theoretical question and not more than 15,000,000 VND per practical question;

- Preparing examination questions: For examination questions approved by competent authorities for use as standard preparation for the 2018 Asia Pacific Physics Olympiad (APhO), the maximum expenditure shall not exceed 15,000,000 VND per theoretical exam paper and 20,000,000 VND per practical exam paper. For examination questions approved by competent authorities to be presented before the International Board, the maximum expenditure shall not exceed 120,000,000 VND per theoretical exam paper and 135,000,000 VND per practical exam paper.

- Reviewing examination questions: For standard preparation, the maximum expenditure shall not exceed 1,000,000 VND per theoretical exam paper and 1,500,000 VND per practical exam paper; for examination questions approved by competent authorities to be presented before the International Board, the maximum expenditure shall not exceed 6,000,000 VND per theoretical exam paper and 9,000,000 VND per practical exam paper.

Based on international practices for organizing the APhO, the volume of work, time, and number of staff selected to compile examination questions, the Minister of Education and Training decides specific expenditure levels that do not exceed the above-mentioned limits, ensuring efficiency and economy.

b) Expenditure for examination supervision and marking:

- Allowance for marking staff: 2,500,000 VND per person per round of examination. The examination consists of two rounds: the theoretical round and the practical round.

- Allowance for staff directly involved in printing and packaging examination papers: Implemented according to the maximum quota of not more than 36,000,000 VND for the entire examination period.

- Allowance for examination supervisors: 200,000 VND per person per day.

- Expenditure for supporting drinking water for staff directly involved in discussing examination questions and marking during the 2018 APhO: 100,000 VND per person per day.

- Expenditure for supporting drinking water and midday meals for students during the examination period: 30,000 VND per person per day.

- Allowance for staff assigned by the Organizing Committee to work directly with team leaders and deputy team leaders during discussion sessions on marking results: 500,000 VND per person per session.

- Allowance for computer experts assigned by the Organizing Committee to serve the International Board and secretaries serving the specialized committee during their working hours at the International Board: 300,000 VND per person per day.

The above payment levels apply to individuals named in the list approved by the Examination Organizing Committee's Head and for actual working days during the official organization of the 2018 APhO, with a maximum of ten days. In cases where one person performs multiple tasks in one day, they will only receive the highest allowance.

c) Travel expenses for examination question compilers and markers from other regions named in the list invited by the Organizing Committee to perform duties at the 2018 APhO venue shall be reimbursed according to current regulations on travel allowances.

d) In cases where it is necessary to hire foreign experts to participate in examination question compilation and marking: The Minister of Education and Training, within their authority, decides on the expenditure items (food, accommodation, remuneration, air tickets) according to the agreed contract signed with foreign experts, ensuring economy and effectiveness.

8. Expenditure for organizing cultural exchange activities, artistic performances, and sightseeing for participating delegations: To be implemented with thrift, in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, regarding the regulations on expenditures for receiving foreign guests for work visits in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

9. For expenditures related to renting transportation means, airport waiting rooms, accommodation for students and staff; renting venues for meetings, conferences, examination sessions, opening and closing ceremonies; renting technical and information technology services to support the activities of the 2018 APhO (in cases where the facilities of units tasked with organizing the 2018 APhO do not meet the standards stipulated in the APhO Regulations); organizing activities for fundraising, information dissemination, security, and health care during the 2018 APhO; expenditure for improving and repairing facilities to prepare for theoretical and practical examination activities of the 2018 APhO; purchasing supplies, office materials, and experimental equipment to support the construction of theoretical and practical examination questions in accordance with the requirements of the 2018 APhO; other direct expenditures for organizing the examination: To be implemented in accordance with the Law on Bidding No. 43/2013/QH13 and guiding documents; paid according to contracts and actual occurrences within the budget approved by the Head of the 2018 APhO Organizing Committee.

To suit the special requirements of the 2018 APhO, the purchase or rental of experimental equipment and tools to support examination question compilation, trial production, ordering production of student examination equipment, renting examination venues, preparing and marking examinations shall be decided by the Head of the 2018 APhO Organizing Committee in accordance with tender designation regulations and current state guidance documents, ensuring effectiveness and bearing responsibility for their decisions; while also ensuring complete invoices and certificates in accordance with legal provisions.

10. Expenditure for prizes awarded to students who win awards:

a) The level of prize expenditure for Vietnamese students who win awards (including both prize awards in kind and cash prizes) shall be implemented in accordance with Decision No. 158/2002/QĐ-TTg dated November 15, 2002, issued by the Prime Minister, regarding the award system for students and university students who win awards in student and university student competitions, national and international Olympics, and national and international vocational skills competitions.

b) Cash prize expenditure for foreign students who win awards shall not be implemented. The Minister of Education and Training decides on prize awards in kind for foreign students who win awards based on the principles of thrift and commemoration. The purchase of prize awards in kind shall be carried out in accordance with the Law on Bidding No. 43/2013/QH13 and guiding documents.

Article 4. Preparation, allocation, and settlement of budget estimates

1. Budget preparation and allocation

a) Pursuant to Decision APhO 2018 approved by the Prime Minister, the plan for organizing APhO 2018 established by the Ministry of Education and Training, the current financial regime, and the financial management regime stipulated in this Circular, agencies and units assigned tasks to participate in organizing APhO 2018 shall prepare the budget estimate for organizing APhO 2018 according to the responsibilities assigned by the Prime Minister in Decision No. 1509/QĐ-TTg (detailing each task and source of funds: State budget support and revenue) to be submitted to the Ministry of Finance and the Ministry of Education and Training.

b) Based on the budget estimates of the units, the Ministry of Education and Training will consolidate and submit to the Ministry of Finance for review of the budget estimate for organizing APhO 2018 to be approved by the Prime Minister in accordance with the provisions of the State Budget Law and other relevant laws.

c) Based on the approved budget estimate, the Ministry of Finance will notify the budget estimate for organizing APhO 2018 to the agencies and units assigned tasks to participate in organizing APhO for implementation.

2. Management, utilization, and settlement of the budget

a) Units assigned tasks to participate in organizing APhO 2018 pursuant to Decision No. 1509/QĐ-TTg shall be responsible for managing and utilizing the budget allocated for their unit in 2018 to settle expenses according to the content and volume of work completed in accordance with the expenditure standards stipulated in this Circular and other current regulations; record the allocated budget under corresponding items and sub-items of the State Budget Classification.

b) Upon completion of APhO 2018, within three months at the latest, units assigned the task of organizing APhO 2018 shall be responsible for settling the budget and compiling the settlement report to be sent to the Ministry of Education and Training and the competent ministry or agency for consolidation and settlement of the budget with the Ministry of Finance in accordance with current regulations. The Ministry of Education and Training shall take the lead in compiling and reporting the overall budget settlement for organizing APhO 2018 to the Ministry of Finance.

Article 5. Management and use of equipment after the conclusion of APhO 2018

1. Upon completion of APhO 2018, within one month at the latest, units assigned the task of organizing and purchasing equipment, tools, and chemicals for APhO 2018 shall be responsible for preparing an inventory list of purchased equipment and usage status to be submitted to the National Steering Committee for APhO 2018 for consideration and decision on the management and use of the equipment.

2. Units assigned the task of managing and using APhO 2018 equipment shall implement supplementary asset declarations in accordance with current regulations on the management and use of state assets.

Article 6. Implementation Organization

1. This Circular takes effect from April 2, 2018.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

3. During the implementation process, if there are difficulties, units are requested to promptly reflect them to the Ministry of Finance for study and resolution./.