Circular No. 22/2004/TT-BTC guiding the management and use of training and capacity building funds for cooperative cadres during the period of 2004-2005.

CIRCULAR

Guidelines for managing and using training fundsfor cooperative cadre training
from 2004 to 2005

Pursuant to Circular No. 387/CP-NN dated April 4, 2003 of the Government on the Training Program for Cooperative Management Cadres 2003-2005;

After receiving comments from the Ministry of Planning and Investment, the Vietnam Union of Cooperatives; the Ministry of Finance hereby provides guidelines for managing and using training funds for cooperative cadre training during the period 2004-2005 as follows:

I. OBJECTS AND SCOPE

1. Training subjects: include two groups of subjects:

1.1. The core cadre of cooperatives who have not been trained or enhanced with basic knowledge on management and operation of cooperative economic activities, including:

+ Cooperative managers

+ Chief accountants of cooperatives

+ Heads of cooperative inspection

1.2. Professional staff of non-agricultural cooperatives.

2. Scope of fund utilization:

- Funds for implementing the training program for cooperative management cadres from 2004 to 2005 shall be used to train the subjects specified in point 1 above according to the annual training targets for cooperative management cadres as guided by the Ministry of Planning and Investment.

Each training session shall last a maximum of 15 days in short-term intensive form.

- For other cooperative cadres not included in the subjects specified in point 1 above: provinces and centrally-administered cities shall proactively develop plans for training and enhancing cooperative cadres under their management, allocate local budgets to implement these plans.

- For cadres who are managers, operators, and inspectors of cooperatives participating in long-term training programs at state-owned educational institutions and provincial cooperative unions in accordance with Decree No. 15/CP dated February 12, 1997 of the Government, they will receive a 50% reduction in tuition fees and are not within the scope of guidance provided in this Circular.

II. CONTENTS AND EXPENSE LEVELS

1. Content of expenditure:

- Expenses for preparing curricula and writing textbooks;

- Expenses for purchasing or printing textbooks and materials directly serving the class;

- Expenses for lecturers: Payment of honoraria to lecturers, expenses for travel and accommodation for lecturers;

- Expenditure for students:

+ Support for travel, accommodation, and living expenses for students (if applicable);

+ Payment for renting vehicles and expenses for organizing field trips and practical sessions for students.

- Expenses for organizing classes:

+ Renting conference halls (or classrooms), renting equipment for teaching such as projectors, computers, etc.;

+ Office supplies and drinking water expenses for the class;

+ Electricity, water, and vehicle parking expenses;

+ Expenses for opening and closing ceremonies, grading exams, issuing certificates, and rewarding outstanding students;

+ Management expenses for the class and other direct expenses for the class.

- Expenses for printing certificates confirming completion of the course.

2. Expenditure levels:

- The budget expenditure level for training and enhancing key cooperative cadres (managers, chief accountants, heads of inspection) is 1,500,000 VND per training slot. This amount includes organizational training and support for food and accommodation expenses.

- The budget expenditure level for supporting training and enhancing professional staff of non-agricultural cooperatives is 350,000 VND per 15-day training slot. This amount only covers organizational training and does not include support for food and accommodation expenses for students.

Some specific expenditure levels are as follows:

2.1. Expenses for lecturers:

2.1.1. Honoraria for lecturers: (One lecture session includes four periods)

- For lecturers who are Ministers, Deputy Ministers, and equivalents: 150,000 VND per session.

- For lecturers at the Bureau, Department, Institute level, professors, doctors, senior specialists, and equivalents: 120,000 VND per session.

- For other lecturers: 90,000 VND per session.

- For foreign lecturers invited with permission from competent authorities: The honorarium shall be agreed upon between the organization and the specialist based on the financial capacity of the organization.

Special cases for professional lecturers teaching in schools under the system of the Vietnam Union of Cooperatives: Over-quota hours of lectures are paid overtime allowances according to the overtime pay system for lecturers in vocational schools when assigned by competent authorities to teach courses; when invited to teach other courses, they still receive benefits as stipulated above.

2.1.2. Travel and accommodation expenses for lecturers.

In cases where it is not possible to arrange accommodation for lecturers, if external rental is required, the expense shall not exceed the level prescribed in Circular No. 94/1998/TT-BTC dated June 30, 1998 of the Ministry of Finance on travel expenses for state officials working domestically.

2.2. Partial support for food and accommodation expenses for distant students: implemented according to the principle of providing partial support for food and accommodation expenses for distant students among key cooperative cadres, not applicable to professional staff of non-agricultural cooperatives (only supports organizational training expenses as mentioned above). For distant students, both food and accommodation expenses are supported; for nearby students, only food expenses are supported. The identification of distant students eligible for accommodation support and the level of support for food and accommodation expenses is carried out according to Circular No. 74/1999/TT-BTC dated June 14, 1999 of the Ministry of Finance on travel expenses for village cadres.

2.3. Expenses for preparing textbooks and printing materials:

- The level of expenses for preparing curricula and writing textbooks shall be applied according to the level of expenses for preparing curricula and writing textbooks for vocational high school training programs as stipulated in Section b-Point 2.3-Section 2-Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the content and level of expenses for building framework programs for university, college, and vocational high school training programs and preparing curricula and textbooks.

- Expenses for purchasing and printing materials: Implemented according to current financial expenditure regulations, only ordinary materials directly serving the learning content are purchased and printed, excluding reference materials.

III. BUDGET ESTIMATION, IMPLEMENTATION, AND SETTLEMENT OF FUNDS

Budget estimation, implementation, and settlement work shall be carried out in accordance with the State Budget Law and current guiding documents. This Circular provides additional guidance on the following matters:

1. Establishment of budget projections:

BASED ON THE TRAINING AND STAFF DEVELOPMENT QUOTAS FOR COOPERATIVE ORGANIZATIONS DETERMINED BY THE MINISTRY OF PLANNING AND INVESTMENT AND ANNOUNCED TO EACH MINISTRY, CENTRAL AGENCY, AND PROVINCE/CITY UNDER THE CENTRAL AUTHORITY; BASED ON THE BUDGET EXPENDITURE REGIME; THE MINISTRY OF FINANCE SHALL TAKE THE LEAD IN COORDINATING WITH THE MINISTRY OF PLANNING AND INVESTMENT TO REPORT TO THE GOVERNMENT FOR SUBMISSION TO THE NATIONAL ASSEMBLY FOR DECISION ON THE ALLOCATION IN THE ANNUAL STATE BUDGET ESTIMATE FOR EDUCATION AND TRAINING EXPENSES OF THE MINISTRIES, CENTRAL AGENCIES, AND THE AMOUNT OF FUNDS SUPPORTED FROM THE CENTRAL BUDGET FOR LOCAL BUDGETS TO IMPLEMENT THE TASK OF TRAINING AND STAFF DEVELOPMENT FOR COOPERATIVE ORGANIZATION STAFF AS PROVIDED FOR IN THIS CIRCULAR.

PRINCIPLES FOR FUNDS SUPPORT FOR PROVINCES AND CITIES UNDER THE CENTRAL AUTHORITY ARE AS FOLLOWS:

- THE CENTRAL BUDGET WILL PROVIDE PARTIAL FUNDS SUPPORT FOR MOUNTAINOUS PROVINCES AND THE WESTERN HIGHLANDS WITH DIFFICULTIES TO IMPLEMENT THE TASK OF TRAINING AND STAFF DEVELOPMENT FOR COOPERATIVE ORGANIZATION STAFF.

- FOR OTHER PROVINCES AND CITIES: BASED ON THE TRAINING QUOTA FOR COOPERATIVE ORGANIZATION STAFF GUIDED BY THE MINISTRY OF PLANNING AND INVESTMENT AND THE ABILITY OF LOCAL BUDGET BALANCING; THE PROVINCES AND CITIES SHALL AUTONOMOUSLY ARRANGE THE BUDGET TO ORGANIZE AND IMPLEMENT THE TRAINING WORK FOR COOPERATIVE ORGANIZATION STAFF IN ACCORDANCE WITH THE PLAN.

FOR THE YEAR 2004, ADDITIONAL FUNDS OUTSIDE THE 2004 BUDGET ALREADY ASSIGNED TO THE MINISTRIES, CENTRAL AGENCIES, AND MOUNTAINOUS PROVINCES AND THE WESTERN HIGHLANDS WITH DIFFICULTIES TO IMPLEMENT THE TRAINING AND STAFF DEVELOPMENT FOR COOPERATIVE ORGANIZATION STAFF AS PROVIDED FOR IN THIS CIRCULAR SHALL BE IMPLEMENTED.

2. ISSUANCE AND MANAGEMENT OF FUNDS:

- FUNDS FOR IMPLEMENTING THE TRAINING AND STAFF DEVELOPMENT PROJECT FOR COOPERATIVE ORGANIZATION STAFF SHALL BE ACCOUNTED FOR IN CATEGORY 14 ITEM 12 ACCORDING TO THE CORRESPONDING CHAPTER AND SECTION OF THE STATE BUDGET CLASSIFICATION.

- THE STATE TREASURY SHALL MONITOR EXPENDITURES TO ENSURE THAT FUNDS FOR TRAINING AND STAFF DEVELOPMENT FOR COOPERATIVE ORGANIZATION STAFF ARE USED FOR THE INTENDED PURPOSES, IN ACCORDANCE WITH CURRENT FINANCIAL EXPENDITURE REGULATIONS AND SPECIFIC PROVISIONS SET FORTH IN THIS CIRCULAR.

- FUNDS FOR IMPLEMENTING THE TRAINING AND STAFF DEVELOPMENT PROJECT FOR COOPERATIVE ORGANIZATION STAFF OF THE MINISTRIES, CENTRAL AGENCIES, AND PROVINCES/CITIES UNDER THE CENTRAL AUTHORITY SHALL BE COMBINED IN THE ANNUAL STATE BUDGET FINAL ACCOUNT REPORT; ACCOMPANIED BY A DETAILED EXPLANATION OF THE MANAGEMENT AND USE OF FUNDS.

IV. IMPLEMENTATION ORGANIZATION:

1. ANNUALLY, THE MINISTRIES, CENTRAL AGENCIES, PEOPLE'S COMMITTEES OF PROVINCES/CITIES UNDER THE CENTRAL AUTHORITY, AND THE ALLIANCE OF COOPERATIVE ORGANIZATIONS HAVE THE RESPONSIBILITY TO COLLECT AND SEND REPORTS ON THE IMPLEMENTATION OF TRAINING AND STAFF DEVELOPMENT FOR COOPERATIVE ORGANIZATION STAFF TO THE MINISTRY OF FINANCE AND THE MINISTRY OF PLANNING AND INVESTMENT FOR COMBINATION AND REPORTING TO THE GOVERNMENT.

FOR THE MID-YEAR REPORT: SEND BEFORE JULY 31.

FOR THE ANNUAL REPORT: SEND BEFORE JANUARY 31 OF THE FOLLOWING YEAR.

2. THIS CIRCULAR SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE GAZETTE. DURING THE IMPLEMENTATION PERIOD, IF THERE ARE ANY OBSTACLES, THE MINISTRIES, CENTRAL AGENCIES, AND LOCAL AUTHORITIES ARE REQUESTED TO REFLECT THEM PROMPTLY TO THE MINISTRY OF FINANCE FOR RESOLUTION.