Joint Circular No. 220/2009/TTLT-BTC-BGDĐT guiding financial management for the implementation expenses of the Advanced Program.

JOINT CIRCULAR

Guidelines for financial management of funds for implementing the Advanced Program

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

Pursuant to Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;

Pursuant to Decision No. 1505/QĐ-TTg dated October 15, 2008 of the Prime Minister approving the Project "Advanced Training Programs at Some Universities in Vietnam for the Period 2008-2015";

The Ministry of Finance and the Ministry of Education and Training hereby provide guidance on certain aspects of financial management for advanced programs as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. These Circulars guide the financial management of the Project "Advanced Training Programs at Some Universities in Vietnam for the Period 2008-2015" which has been approved by the Prime Minister under Decision No. 1505/QĐ-TTg dated October 15, 2008 (hereinafter referred to as the advanced program).

2. The objects subject to these Circulars are universities assigned by the Ministry of Education and Training to implement advanced training programs.

Chapter II

SOURCE OF FUNDS

Article 2. Source of funds for implementing the advanced program

The source of funds for implementing the advanced program includes:

1. State budget support from the annual regular budget allocation for educational institutions to implement advanced training programs from the first to the third academic year. The total amount of state budget support for implementing advanced programs of educational institutions is 859.743 billion VND, with the implementation period from 2008 to 2015.

2. Funds balanced by the university from tuition fees and other sources of income of the educational institution.

Universities implementing advanced programs are allowed to set higher tuition fees for advanced programs compared to standard training programs (programs as prescribed by the Ministry of Education and Training). The tuition fee for advanced programs shall be calculated based on the principle that it includes the regular tuition fee similar to standard training programs, plus additional regular expenses incurred when implementing advanced training programs compared to standard programs. The tuition fee for advanced programs must be publicly announced before enrollment.

3. Any available sources of sponsorship and aid (if any).

Chapter III

CONTENT AND LEVEL OF EXPENDITURE FOR IMPLEMENTING THE ADVANCED PROGRAM

Article 3. Content of expenditure:

1. Expenditure for purchasing copyright of advanced programs from foreign educational institutions (if applicable).

2. Expenditure for developing the program, including: Compiling and adjusting the advanced program to suit Vietnamese conditions; Expenditure for organizing the review and approval of the advanced program.

3. Expenditure for purchasing books, textbooks, and materials directly related to the implementation of the advanced program.

4. Expenditure for training and upgrading faculty members and lecturers of universities assigned to teach the advanced program, including: Expenditure for language training; travel expenses for sending lecturers, teaching assistants, and managers to partner universities abroad for exchange, study, and professional development.

5. Expenditure for program accreditation.

6. Expenditure for supporting scientific research for students.

7. Expenditure for hiring foreign lecturers, including: Airfare, food, accommodation, transportation, insurance, living expenses, and lecture fees.

8. Expenditure for domestic lecturers directly involved in teaching or assisting in the advanced program.

9. Expenditure for traveling abroad to negotiate and sign agreements with partner universities regarding the advanced program (outbound delegation).

10. Expenditure for renovating and upgrading facilities, laboratories, and electronic libraries, including: Classrooms, computer rooms, laboratories, practical rooms, seminar rooms, and electronic libraries.

11. Expenditure for building internet connections and equipment for online learning and video conferencing.

12. Expenditure for purchasing experimental materials and practical tools.

13. Expenditure for training foreign students from partner universities to study at universities implementing advanced programs and sending students from universities implementing advanced programs to study and research at partner universities under student exchange programs.

14. Expenditure for promoting the program, including: Advertising costs on mass media (press, radio, television, and Internet); Costs for seminars introducing the advanced program; Designing, printing, and distributing brochures, posters, and advertising banners, etc.

15. Administrative management expenditure:

- Water, electricity, living expenses, communication services, office supplies, and other services.

- Conference and seminar costs, professional council meeting costs.

- Student award costs.

- Allowance for those participating in the steering committee, management board, and program management; Allowance for class management of class teachers and academic advisors.

16. Other expenditures directly related to the advanced program.

Article 4. Expenditure Levels:

1. Expenditure for purchasing copyright (if applicable):

Universities are allowed to spend money on purchasing copyrights for advanced programs that have been approved by authorized bodies regarding their content. Settlement and finalization will be based on the copyright purchase contract between domestic universities and foreign partner universities and payment invoices and documents in accordance with the law.

2. Expenditure for compiling and completing advanced programs suitable for teaching conditions in Vietnam

Based on the workload to be carried out, educational institutions may apply the expenditure standards stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and level of expenditure for developing framework programs and compiling programs and textbooks for undergraduate, college, and vocational high school majors.

3. Expenditure for purchasing books and materials directly related to the advanced program curriculum: Payment according to contracts and actual invoices based on the approved budget estimate.

In cases where the quantity of books and materials has significant value, the auction method shall be implemented in accordance with Circular No. 63/2007/TT-BTC dated June 15, 2007, issued by the Ministry of Finance, guiding the implementation of auctions for purchasing assets to maintain regular operations of state agencies using state funds, and Circular No. 131/2007/TT-BTC dated November 5, 2007, issued by the Ministry of Finance, amending and supplementing Circular No. 63/2007/TT-BTC dated June 15, 2007.

4. Training and instructor development expenses:

- For domestic training expenses: Training and professional development classes for instructors shall be conducted according to the expense levels prescribed in Circular No. 51/2008/TT-BTC dated June 16, 2008, issued by the Ministry of Finance, guiding the management and use of training and development funds for state officials and civil servants.

- Expenses for sending instructors and managers from educational institutions abroad for exchange, study, and professional development shall be carried out according to the expense levels prescribed in Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007, issued by the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs, guiding the system of issuing and managing funds for training overseas Vietnamese students using state budget funds.

In cases of short-term training programs under six months, depending on actual conditions and the availability of budget funds, the rector of the university may decide on higher expense levels than those prescribed in Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG mentioned above, but not exceeding the expense levels prescribed in Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, regarding the system of travel expenses for state officials and civil servants traveling abroad for short-term assignments funded by the state budget. The additional expense level will be balanced within the university's allocated budget for implementing advanced programs.

5. Remuneration for instructors directly involved in teaching or assisting in advanced programs:

The remuneration for instructors directly involved in teaching advanced programs shall be calculated based on a coefficient on the basis of the standard remuneration rate for one lecture at the university. The calculation of the standard remuneration rate for one lecture shall be based on the current salary regulations of the State, labor norms, tasks, and workload of teaching and training at the university assigned to implement advanced programs.

- Remuneration for instructors teaching specialized subjects directly in English: The maximum remuneration rate for one lecture for advanced programs shall be applied at a coefficient of 3.0 compared to the standard remuneration rate for one lecture with equivalent content taught in Vietnamese.

- Remuneration for instructors from the university participating in assisting foreign instructors in teaching specialized subjects: The maximum remuneration rate for one lecture shall be applied at a coefficient of 1.5 compared to the standard remuneration rate for one lecture for courses with equivalent content taught in Vietnamese.

- Remuneration for instructors teaching general education subjects in Vietnamese: The maximum remuneration rate for one lecture shall be applied at a coefficient of 1.2 compared to the standard remuneration rate for one lecture for courses with equivalent content taught in Vietnamese.

- Remuneration for instructors teaching foreign language courses for advanced programs, shall be applied at a coefficient of 1.2 compared to the standard remuneration rate for one lecture with equivalent content.

- Remuneration for hiring instructors from other domestic educational institutions to teach advanced programs (if applicable): Shall be implemented according to the contract and actual workload, but not exceeding four times the standard remuneration rate for one lecture at the educational institution for courses with equivalent content taught in Vietnamese.

6. Hiring foreign instructors to teach at universities:

Universities may apply the expense levels prescribed by the Ministry of Finance regarding the system of expenses for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting guests domestically, as the basis for signing contracts between domestic universities and foreign partner schools through a package approach, linking teaching time and workload with necessary expenses, including travel, meals, accommodation, lecture fees, and insurance (if applicable).

Settlement and finalization shall be based on the actual time and workload performed according to the signed contract and legal invoices and supporting documents.

7. Travel expenses for negotiating and signing agreements with foreign partner schools for advanced programs:

Shall be implemented in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, regarding the system of travel expenses for state officials and civil servants traveling abroad for short-term assignments funded by the state budget.

8. Expense levels for administrative management costs, as stipulated in Clause 15, Article 3 of this Circular: Based on actual requirements and the nature of work, and the ability to ensure funding, the rector of the university implementing advanced programs shall specify the expense levels in the internal expenditure regulation of the unit, ensuring transparency, economy, and effectiveness.

9. For other expense levels to implement advanced programs not specified in this Circular, shall be applied according to existing state regulations.

10. In some cases, certain expense levels for implementing advanced programs require higher expense levels than those prescribed in this Circular, based on actual requirements and the financial capacity of the university implementing the program, the rector of the university may decide on higher expense levels than those prescribed in this Circular, but these higher expense levels must be clearly defined in the internal expenditure regulation of the university, and the university must self-fund the additional cost exceeding the prescribed levels, ensuring quality and efficiency of work.

In cases where the State amends the levels of expenditure stipulated in the legal normative documents mentioned in this Article, training institutions shall apply the new expenditure levels during the implementation of advanced programs.

Chapter IV

ESTABLISHING BUDGET ESTIMATES AND SETTLEMENT OF EXPENSES

Article 5. Budget Preparation and Approval:

1. The State budget will support funds according to the approved budget by the competent authority for universities assigned the task of implementing advanced programs to carry out the expenditure items specified in Points 1, 2, 3, 4, and 5 of Article 3 of this Circular.

For the remaining expenditure items specified in Article 3 of this Circular, universities shall balance the funds within their allocated state budget and legitimate sources of income of the university.

2. Annually, universities assigned the task of implementing advanced programs must prepare a budget for the implementation of advanced programs, clearly stating the requested state budget support expenses and self-funded expenses, which should be consolidated into the university's overall budget and submitted to the supervising agency and the Ministry of Education and Training for consolidation and submission to the competent authority for approval as prescribed.

3. Based on the annual budget allocation approved by the competent authority, the Ministry of Education and Training and the supervising agencies of universities offering advanced programs shall announce the level of state budget support for these programs.

Article 6. Management, Use, and Settlement of Funds:

1. Universities implementing advanced programs must strictly adhere to current regulations on the management, use, and settlement of funds as stipulated in the guiding documents for the implementation of the State Budget Law, current expenditure regulations, and specific provisions in this Circular.

2. The use of funds for implementing advanced programs must be fully documented in accordance with current laws. The settlement of funds for implementing advanced programs must correspond to the source of funds used and match the corresponding expenditure item in the state budget classification as prescribed, and be included in the annual settlement report of the training institution for consolidation by the supervising agency and reviewed by the financial authority as required.

For ongoing advanced programs, any unused state budget support funds at the end of the year may be carried over to the next year for continued use.

3. The State Treasury shall implement the issuance, payment, and control of expenditures for implementing advanced programs in accordance with current regulations and specific provisions in this Circular.

4. Financial authorities at the same level shall cooperate with the approving agencies of advanced programs to periodically review finances and audit the settlement of funds for advanced programs in accordance with the State Budget Law and specific provisions in this Circular.

Chapter V

IMPLEMENTATION

Article 8. Implementation clause

1. This Circular shall take effect 45 days from the date of signature.

2. Based on the provisions of this Circular, training institutions shall establish specific expenditure levels for advanced programs and include them in the internal expenditure regulations of the unit, ensuring transparency, economy, and efficiency.

3. During implementation, if there are difficulties or issues, training institutions are advised to promptly report to the Ministry of Finance and the Ministry of Education and Training for research and resolution.