Circular No. 221/2010/TT-BTC on the management and use of funds for implementing the Training and Capacity Building Plan to improve the quality of the civil servant workforce for the period 2010-2013 from ADB loan resources under the Comprehensive Public Administration Reform Support Program.

 

CIRCULAR

Regulations on the management and utilization of funds for implementing the Training Plan to improve the quality of cadres and civil servants during the period 2010-2013 from the Asian Development Bank (ADB) loan under the Comprehensive Administrative Reform Support Program, training to improve the quality of the cadre and civil servant corps for the period of 2010 - 2013 from the ADB loan under the Programfor comprehensive public administration reform support

Pursuant to the State Budget Law and guiding documents for its implementation;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To meet practical requirements, following the comments of the Ministry of Home Affairs, the Ministry of Finance hereby stipulates the management and utilization of the funds for implementing the Training Plan to improve the quality of cadres and civil servants during the period 2010-2013 from the Asian Development Bank (ADB) loan under the Comprehensive Administrative Reform Support Program (hereinafter referred to as the Implementation Plan) as follows:

Article 1. General Provisions

1. These Circulars regulate the management and utilization of funds for implementing the training and capacity building plan to improve the quality of cadres and civil servants during the period 2010-2013 from the Asian Development Bank (ADB) loan under the Comprehensive Administrative Reform Support Program (hereinafter referred to as the Training and Capacity Building Plan).

2. The target groups for training and capacity building include: Civil servants from central to district levels; cadres and civil servants at commune, ward, town levels; lecturers at institutions under the National Academy of Political Administration and Public Administration in Ho Chi Minh City; lecturers at institutions under central ministries and sectors; lecturers at local political schools and part-time lecturers currently working in administrative agencies under the Party, State, and social-political organizations at central and local levels; lecturers in public administration management at central and local levels.

(Hereinafter collectively referred to as cadres and civil servants and abbreviated as CBCC)

3. The funds for implementing the Training and Capacity Building Plan are provided from the state budget using the loan from the Asian Development Bank under the Comprehensive Administrative Reform Support Program, allocated to the Ministry of Home Affairs for distribution to the Project Management Board ADB to organize the implementation.

4. The funds for implementing the Training and Capacity Building Plan shall be used for training and capacity building of cadres and civil servants; and for implementing common activities under the Training and Capacity Building Plan at specialized units of the Ministry of Home Affairs.

Article 2. Contents of Expenditure

1. Expenditure for common activities implementing the Plan:

a) Expenditure for reviewing the legal framework on training and capacity building of cadres and civil servants.

b) Expenditure for surveying, assessing the overall situation of cadre and civil servant training and capacity building to implement the Cadre and Civil Servant Training and Capacity Building Strategy for the period 2011-2020.

c) Expenditure for compiling handbooks on management of training and capacity building of cadres and civil servants; handbooks on skills in administrative reform management and project management; handbooks on positive teaching methods.

d) Expenditure for information dissemination and promotion of the Plan's implementation.

đ) Expenditure for organizing conferences and seminars on cadre and civil servant training and capacity building.

e) Expenditure for hiring consultants during the Plan's implementation; expenditure for auditing to verify financial records.

g) Expenditure for project management allowances.

h) Expenditure for organizing overseas study tours on management of training and capacity building of cadres and civil servants.

i) Other expenditures directly related to the Plan's implementation.

2. Expenditure for developing new curricula and textbooks according to active learning methods.

3. Expenditure for organizing training and capacity building of cadres and civil servants:

3.1. In-country training and capacity building:

a) Expenditure for lecturer fees, assistant lecturer fees; meal allowances for lecturers and assistant lecturers; transportation costs for lecturers and assistant lecturers; preparation of lesson plans and lecture materials.

b) Expenditure for learning materials for trainees.

c) Travel expenses from the workplace to the training location (one round trip; holidays; Tet holiday), where the Project Management Board ADB does not organize training and capacity building during holidays and Tet holiday for short-term courses under one month to avoid wastage due to travel expenses during these holidays; lodging allowances; payment for accommodation for cadres and civil servants during concentrated training sessions at training institutions (in cases where the training institution and the organizing unit confirm that accommodation cannot be arranged).

d) Expenditure for rewarding outstanding trainees.

đ) Expenditure for organizing classes:

- Rental costs for auditoriums, classrooms, and equipment for learning purposes (if applicable);

- Examination preparation, supervision, marking costs; examination result review committee costs; opening and closing ceremony costs;

- Expenditure for drinking water serving class sessions, for classes with foreign lecturers, refreshments between classes (coffee, tea, fruits, pastries...);

- Costs for organizing student field trips (if applicable);

- Medical expenses for common illnesses for students (if they fall ill);

- Printing and issuing certificates;

- Expenditure for travel expenses for training institution staff managers when organizing classes away from the training institution; overtime pay for class managers (if applicable);

- Expenditure for meetings to evaluate training and capacity building outcomes immediately after course completion;

- Other direct expenditures for class sessions (electricity, water, communication, office supplies, cleaning, parking...).

e) Translation expenses.

3.2. Overseas training and capacity building:

a) Service fees payable to domestic organizations implementing training services.

b) Tuition fees and mandatory expenses payable to overseas training institutions or service providers.

c) Expenses for translation and documentation services.

d) Medical insurance expenses during overseas study.

đ) Class organization expenses: Surveying, negotiating, and developing training programs with overseas training institutions.

e) Food, accommodation, travel, airport fees; purchase of insurance.

g) Visa processing expenses (passport, visa).

4. Expenditure for upgrading and modernizing equipment for training and capacity building of cadres and civil servants.

Article 3. Budget Allocation Levels

1. Expenditure for organizing conferences and seminars; domestic travel expenses:

Implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, regulating travel expenses and conference organization expenses for state agencies and public institutions.

2. Expenditure for reviewing the legal framework on training and capacity building of cadres and civil servants:

Implemented in accordance with current regulations of the Ministry of Finance regarding the management and utilization of funds supporting legal document review work.

3. Expenses for investigation, survey, and overall assessment of training and capacity building activities for civil servants to implement the Civil Servant Training and Capacity Building Strategy for the period 2011-2020:

Implement in accordance with the provisions of Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for conducting surveys from state budget sources.

4. Expenses for compiling and updating curricula, textbooks, and teaching materials (including all types of guidebooks):

Based on the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance, regarding the content and expenditure limits for constructing framework projects and compiling curricula and textbooks for university, college, and vocational high school courses, the ADB Project Management Board shall report to the Ministry of Home Affairs for approval of the expenditure limits suitable for each type of teaching material.

5. Expenses for hiring consultants during the implementation of the Plan:

Depending on the necessity of implementing activities and financial capacity, the ADB Project Management Board decides on hiring consultants, focusing on applying the form of contract for work packages or complete products according to the provisions of the Bidding Law; in cases where work is performed based on time, the expenses paid to consultants shall be implemented according to the expenditure limits prescribed in Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Ministry of Finance, which stipulates certain cost standards applicable to projects/programs using Official Development Assistance (ODA) funds.

6. Expenses for information dissemination and promotion of the Plan's implementation:

According to the system, cost standards, and unit prices of relevant sectors with similar tasks. These contents must be approved by the Ministry of Home Affairs before implementation.

7. Allowance for Project Management:

Based on the allowance for managing ODA projects stipulated in Circular No. 219/2009/TT-BTC dated November 19, 2009, issued by the Ministry of Finance, the Ministry of Home Affairs decides on the allowance for project management for officials, civil servants, and employees transferred to work full-time or assigned part-time at the ADB Project Management Board under the Ministry of Home Affairs, ensuring that it does not exceed the maximum ceiling already specified.

8. Expenses for organizing overseas study tours to learn about management of training and capacity building for civil servants:

Implemented according to the current regulations in the Circular of the Ministry of Finance on travel expenses for state officials and civil servants traveling abroad for short-term missions funded by the state budget.

9. Translation expenses:

Implemented according to the translation expense levels prescribed in the regulations on expenditures for receiving foreign guests for work visits to Vietnam and organizing international conferences and seminars in Vietnam as stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance.

10. Rewards for outstanding students:

Based on the financial capacity and the number of students achieving excellent grades in each class, the training institution may decide to reward outstanding students up to a maximum of VND 200,000 per student.

11. Expenses for upgrading and modernizing equipment for training and capacity building for civil servants:

- Based on the plan and budget allocated by the competent authority; based on design and equipment standards for classrooms applied in modern teaching methods, the ADB Project Management Board proposes a detailed procurement plan to upgrade teaching equipment for some training institutions using new technology teaching methods, to be submitted to the Ministry of Home Affairs. The Ministry of Home Affairs will approve the detailed procurement plan after obtaining written agreement from the Ministry of Finance.

- Procurement shall be carried out in accordance with current regulations on procurement procedures and documents; in cases requiring bidding, it shall be conducted in accordance with the Bidding Law and regulations on procurement bidding procedures and must be approved by the Ministry of Home Affairs within the scope of the allocated budget for upgrading equipment.

- After completing the procurement of equipment, the ADB Project Management Board shall handle the handover of management and use to the training institutions; these institutions shall be responsible for issuing regulations to manage and use the equipment effectively for its intended purpose. Upon completion of the Plan, the ADB Project Management Board shall inventory and evaluate the assets, compile and submit to the competent authority for decision on transferring the assets to the training institutions in accordance with the laws on state asset management.

12. Expenses for training and capacity building abroad:

Apply the cost standards currently prescribed by the Ministry of Finance for training and capacity building expenses for state officials and civil servants abroad.

13. Expenses for training and capacity building for state officials and civil servants domestically:

The contents of expenses prescribed in Point 3.1 Clause 3 Article 2 shall be implemented according to the cost standards stipulated in Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, guiding the management and use of state budget funds for training and capacity building for state officials and civil servants. This circular supplements certain special expense items as follows:

- For expenses for trainees: Travel costs from the office to the training location, accommodation allowances, and payment for lodging during concentrated training days at the training institution, based on the location of the training course and the financial resources for implementing the Plan, the ADB Project Management Board shall determine the expenditure limit but not exceeding the limits prescribed in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, concerning travel expenses and conference organization costs for state agencies and public institutions; simultaneously, the ADB Project Management Board shall inform the sending agency of the trainees about the supported expenses from this fund to avoid duplicate payments.

- Honorarium for guest lecturers: Calculated at 50% of the honorarium for the main lecturer.

Article 4. Budget preparation, allocation, implementation, and settlement

The work of budget preparation, allocation, implementation, and settlement shall be carried out in accordance with the current provisions of the State Budget Law, guiding documents, and the provisions of this Circular.

1. Establishment of budget projections:

Annually, based on the regulations for state budget preparation and according to the tasks and plans to be implemented each year, the ADB Project Management Board will prepare the budget for plan implementation and submit it to the Ministry of Home Affairs for consolidation within the Ministry's state budget, then send it to the Ministry of Finance, the Ministry of Planning and Investment for consolidation and submission to the Government for approval by the National Assembly.

2. Allocation of budget projections:

After the budget is assigned by the competent authority, the Ministry of Home Affairs will allocate the budget for plan implementation to the ADB Project Management Board and send it to the Ministry of Finance for review in accordance with current regulations.

3. Implementation of the budget and expenditure control:

a) The ADB Project Management Board shall withdraw the budget from the State Treasury to implement the plan.

b) The State Treasury has the responsibility to monitor expenditures related to the implementation of the plan in accordance with current regulations, similar to other state budget funds.

c) Unspent funds at the end of the year may be transferred to the following year for continued implementation according to the goals and contents of the plan approved by the competent authority.

4. Settlement of expenses:

The settlement of expenses for implementing the plan shall be carried out in accordance with the current provisions of the State Budget Law and guiding documents. Additionally, to suit the specific requirements of implementing the plan, this Circular supplements certain points as follows:

a) Regarding the settlement documents for contracts signed by the ADB Project Management Board to hire external agencies and units to implement:

The ADB Project Management Board is responsible for inspecting completed work volumes, preparing payment documents according to the contract terms. The documents include:

- Decision on budget allocation by the Ministry of Home Affairs to the ADB Project Management Board;

- Decision approving expenditure levels and budgets for certain expenditure items as stipulated in this Circular;

- Contracts signed between the parties (with attached financial estimates), in cases requiring bidding, there are also decisions approving the bidding process;

- Inspection records of completed work volumes and products meeting requirements; contract termination (with attached lists of expenditure vouchers issued by the implementing agency or unit). The ADB Project Management Board is responsible for reviewing and approving expenditure vouchers from agencies and units to ensure that expenditures are made according to the content, expenditure standards, and specified recipients under this Circular as the basis for contract termination. Agencies and units executing contracts bear legal responsibility for the legality of payment vouchers; they must also retain accounting vouchers at their own accounting units.

Based on the allocated budget, the ADB Project Management Board withdraws the budget from the State Treasury to pay agencies and units according to the contracts.

b) The ADB Project Management Board hires an auditor to audit expenditure documents stored in agencies and units and expenditures made by the ADB Project Management Board, serving as the basis for annual settlement reports, which are submitted to the Ministry of Home Affairs for consolidation in the Ministry's annual settlement report sent to the Ministry of Finance for review in accordance with current regulations.

5. Inspection and reporting system:

a) Every six months and annually, the ADB Project Management Board is responsible for evaluating and summarizing the implementation of the plan and submitting reports to the Ministry of Home Affairs and the Ministry of Finance.

The Ministry of Home Affairs is responsible for organizing inspections of the implementation of the plan to evaluate and draw lessons to ensure that the plan is implemented in accordance with its objectives and requirements.

b) In 2013, the ADB Project Management Board will organize a comprehensive evaluation and assessment of the entire process of plan implementation and submit it to the Ministry of Home Affairs for reporting to the Prime Minister.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from February 16, 2011, replacing Circular No. 31/2008/TT-BTC dated April 16, 2008, of the Ministry of Finance guiding the management and use of funds under the Asian Development Bank (ADB) loan program for training and capacity building to improve the quality of civil servants and public officials.

2. For expenditure systems and standards implemented according to current regulations, when new expenditure systems and standards are issued by the State, the expenditure levels for implementing this plan will be correspondingly adjusted.

3. During the implementation period, if there are difficulties or obstacles, the Ministry of Home Affairs and the ADB Project Management Board should promptly reflect them to the Ministry of Finance for research and appropriate amendments./.