Circular No. 26/2022/TT-BTC guiding the financial mechanism for implementing the National Qualifications Framework for higher education levels in Vietnam during the period 2020-2025.

CIRCULAR
Guidelines for the financial mechanism to implement the National Qualifications Framework of Vietnam for higher education levels during the period 2020-2025
for the levels of higher education during the 2020-2025 period

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

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

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. 436/QD-TTg dated March 30, 2020 of the Prime Minister promulgating the Plan to implement the National Qualifications Framework of Vietnam for higher education levels during the period 2020-2025;

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

The Minister of Finance issues this Circular guiding the financial mechanism to implement the National Qualifications Framework of Vietnam for higher education levels during the period 2020-2025.

Article 1. Scope of Regulation and Applicability

1. This Circular guides the financial mechanism to implement the National Qualifications Framework of Vietnam for higher education levels during the period 2020-2025 approved by the Prime Minister under Decision No. 436/QD-TTg dated March 30, 2020 (hereinafter referred to as Decision No. 436/QD-TTg).

The content regarding the standards of training programs, construction, evaluation, and issuance of training programs for higher education levels shall be implemented in accordance with Circular No. 17/2021/TT-BGDĐT dated June 22, 2021 of the Ministry of Education and Training on the standards of training programs; construction, evaluation, and issuance of training programs for higher education levels.

2. This Circular applies to agencies, organizations, and individuals participating in implementing the National Qualifications Framework of Vietnam for higher education levels during the period 2020-2025 as stipulated in Clause 1 of this Article and other relevant agencies, organizations, and individuals.

Article 2. Sources of Funds

1. State budget funds (state budget for educational and vocational training expenses) allocated in the annual state budget estimates of the Ministry of Education and Training, ministries, central agencies, and localities according to the management hierarchy prescribed by the Law on State Budget shall be used to perform tasks assigned by competent authorities and the specified amounts set forth in this Circular.

2. Financial resources of higher education institutions participating in implementing the National Qualifications Framework of Vietnam for higher education levels during the period 2020-2025 shall be utilized according to their functions and responsibilities.

3. Legitimate funding, support, and mobilization from organizations and individuals in accordance with regulations, encouraged to apply in accordance with the provisions of this Circular.

Article 3. Contents and expenditure limits

1. Expenditure for conferences, meetings of the Steering Committee, Advisory Councils of sectors, Program Evaluation Councils to serve the development of training program standards for higher education levels, Advisory Councils for developing and evaluating reference reports of the National Qualifications Framework of Vietnam and ASEAN Qualifications Reference Framework (hereinafter referred to as reference reports): Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense allowances and conference expenditure regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC), Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Minister of Finance on foreign guest reception fees when working in Vietnam, international conference and seminar organization fees in Vietnam, and domestic guest reception fees (hereinafter referred to as Circular No. 71/2018/TT-BTC).

2. Expenditure for survey, data collection, comparison, and analysis activities related to services, activities, and jobs of sectors in each field of training to serve the development of training program standards and reference reports: Applied in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on the preparation, management, utilization, and settlement of funds for statistical surveys and national comprehensive censuses (hereinafter referred to as Circular No. 109/2016/TT-BTC).

3. Translation and editing expenses for materials serving the development of training program standards and reference reports:

a) Only for translating from foreign languages to Vietnamese and vice versa: Implemented in accordance with Clause 2, Article 11 of Circular No. 71/2018/TT-BTC;

b) Interpreting expenses (simultaneous translation) from Vietnamese to ethnic minority languages and vice versa: The rate of payment shall be 70% of the hiring fee for ethnic minority language interpreters as stipulated in Circular No. 109/2016/TT-BTC;

c) Translation and editing expenses for materials: The expenditure limit shall be in accordance with Clause 7, Article 4 of Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on the preparation, management, utilization, and settlement of state budget funds for legal document drafting and system improvement work.

4. Printing material expenses and office supplies purchase expenses serving the development of training program standards and reference reports: Reimbursed based on actual expenditures decided by the head of the unit within the allocated budget estimate and legitimate expense invoices.

5. Information and communication about the qualifications framework and reference reports. Contents include: Production, publication, broadcasting, and distribution of materials and publications in the form of press works, publications, and other forms of media products.

a) For press works, publication products that have economic and technical norms, cost standards issued by competent authorities: Implemented in accordance with relevant regulations in Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on remuneration systems in the field of press and publishing; Decree No. 21/2015/NĐ-CP dated February 14, 2015 of the Government on remuneration for film, fine arts, photography, theater, and other performing art works; Circular No. 03/2018/TT-BTTTT dated April 20, 2018 of the Ministry of Information and Communications on economic and technical norms for television program production; Circular No. 09/2020/TT-BTTTT dated April 24, 2020 of the Ministry of Information and Communication on economic and technical norms for radio program production; Circular No. 42/2020/TT-BTTTT dated December 31, 2020 of the Ministry of Information and Communication on economic and technical norms for publication activities; Circular No. 18/2021/TT-BTTTT dated November 30, 2021 of the Ministry of Information and Communication on economic and technical norms for print and online newspaper activities; and current relevant laws.

b) Only produce, publish, broadcast, distribute materials and publications in the form of journalistic works, publications, and other communication products without economic and technical norms, cost standards established by competent authorities; Expenses for purchasing goods and services to serve communication activities (printing and distribution costs for print media and publication products; broadcasting costs for television and radio programs): The head of the agency assigned to carry out communication tasks shall be responsible for selecting forms and contents of propaganda and communication programs to ensure economy and effectiveness within the budget approved by the competent authority and in accordance with the provisions of the law on bidding, ordering, and assigning tasks.

6. Expenses for training and developing management staff and lecturers according to the national qualification framework program standards: Implemented in accordance with the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance guiding the preparation, management, use, and settlement of training and development expenses for civil servants and public officials.

7. Reviewing and adjusting training programs, compiling curricula and textbooks: Implemented in accordance with the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance guiding the content and level of construction of training programs and compilation of course textbooks for higher education and vocational education.

8. Expenses for establishing training program standards and preparing reference reports:

a) For the budget estimate of remuneration for authors building training program standards and preparing reference reports according to the professional guidance of the Ministry of Education and Training: Implemented in accordance with the provisions of Article 3 and 4 of Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids and Social Affairs stipulating the salary levels for domestic consultants serving as the basis for the budget estimate of service contracts using state funds under time-based contracts. Based on the role, responsibilities, professional requirements, qualifications, work experience, and working hours of the experts, the head of the agency assigned to organize the activities of building training program standards and preparing reference reports shall propose specific remuneration amounts for each member of the advisory council of the sector and the advisory council for preparing reference reports under contractual hiring arrangements within the approved budget and bear responsibility for their decisions.

b) For scientific seminars and discussions serving the establishment of training program standards and preparing reference reports: Applied in accordance with the provisions of Clause 5, Article 7 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology regarding guidelines for setting norms, allocating budgets, and settling accounts for scientific and technological tasks funded by the state budget, and current regulations on financial expenditure standards.

Article 4. Principles for preparing, managing, and settling accounts for state budget funds

1. Based on the annual state budget preparation guidelines of the Ministry of Finance; based on the annual implementation plan; the Ministry of Education and Training, central agencies, and local agencies implementing the National Qualification Framework for higher education levels from 2020 to 2025 shall prepare the budget for implementation, consolidate it in the overall budget for educational and vocational training services of the ministry, central agencies, and localities, and submit it to the finance department at the same level for reporting to the competent authority for approval in accordance with the state budget law.

2. The allocation, assignment, advance payment, settlement, and finalization of funds for implementing the National Qualification Framework for higher education levels from 2020 to 2025 shall be carried out in accordance with the state budget law and relevant current regulations.

3. The control and settlement of payments through the State Treasury shall be implemented in accordance with the provisions of Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures under the State Treasury domain and Circular No. 62/2020/TT-BTC of the Ministry of Finance dated June 22, 2020, guiding the control and settlement of regular expenditures from the state budget through the State Treasury.

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 June 26, 2022.

2. The Ministry of Education and Training, central ministries and agencies, provincial People's Committees, centrally-administered municipalities, and organizations and individuals responsible for managing and using state budget funds to implement solutions and tasks under the National Qualification Framework for higher education levels from 2020 to 2025 effectively, without duplication with other programs and projects; ensuring compliance with current standards, norms, and financial expenditure regulations, and being subject to inspection and supervision by authorized agencies in accordance with the law.

3. During the implementation process, if the regulatory documents cited in this Circular are amended, supplemented, or replaced by new documents, they will be applied according to the new documents.

4. In case of difficulties or obstacles, units are requested to promptly report to the Ministry of Finance for research and resolution./.