Circular No. 29/2021/TT-BTC guides the management of funds for the examination of textbooks for general education

CIRCULAR

Guidelines for managing the budget for textbook evaluation in general education

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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 Resolution No. 88/2014/QH13 dated November 28, 2014 of the National Assembly on reforming the curriculum and textbooks in general education, and Resolution No. 51/2017/QH14 dated November 21, 2017 of the National Assembly amending the implementation timeline for the new curriculum and textbooks in general education as stipulated in Resolution No. 88/2014/QH13 dated November 28, 2014 of the National Assembly on reforming the curriculum and textbooks in general education;

Implementing Decision No. 404/QĐ-TTg dated March 27, 2015 of the Prime Minister approving the Project on Reforming the Curriculum and Textbooks in General Education;

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

The Minister of Finance issues this Circular guiding the management of the budget for textbook evaluation in general education.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the management of the budget for textbook evaluation in general education conducted by the National Council for Textbook Evaluation in accordance with Decision No. 404/QĐ-TTg dated March 27, 2015 of the Prime Minister approving the Project on Reforming the Curriculum and Textbooks in General Education (hereinafter referred to as Decision No. 404/QĐ-TTg).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to entities including central state agencies responsible for education and training (the Ministry of Education and Training), the National Council for Textbook Evaluation (hereinafter referred to as the Evaluation Council) established by the Minister of Education and Training pursuant to Clause 2, Article 32 of the Law on Education No. 43/2019/QH14, relevant agencies, units, and individuals.

Article 2. Sources of the budget for textbook evaluation in general education

1. State budget (state budget for educational and vocational training affairs under the central budget) in accordance with the provisions of the Law on State Budget.

2. Financial support from organizations and individuals both within and outside Vietnam; socialized capital sources and other income in accordance with the law.

Article 3. Principles for managing the budget for textbook evaluation in general education

1. Agencies, organizations, and individuals have the responsibility to manage and use funds for their intended purposes, effectively, transparently, and in accordance with established regulations.

2. The preparation of budgets, settlement, and finalization of the budget for textbook evaluation in general education shall be carried out in accordance with the laws on state budget and accounting.

Article 4. Contents and expenditure standards for textbook evaluation in general education

1. Expenditure for organizing meetings to evaluate textbooks

a) Rent for conference halls, meeting rooms, equipment serving the evaluation meetings (if any), including rental of information technology equipment, printers, photocopiers, projectors, internet connection; expenses directly serving the Evaluation Council's meetings (electricity, water, communication, office supplies, document delivery to members of the Council): based on actual occurrence.

All actual expenses mentioned above must have complete receipts and invoices in accordance with regulations when settling payments. For rental expenses for conference halls, meeting rooms, and equipment, there must be contracts and invoices in accordance with regulations; in cases where facilities are borrowed from other agencies and units to organize evaluation meetings but still require payment for electricity, water, cleaning, security, service fees, the payment vouchers are the contract and settlement agreement between the two parties, accompanied by the receipt issued by the lending agency or unit; the lending agency or unit records this income to reduce its operational expenses.

b) Refreshments during breaks

Apply the expenditure standard for providing drinking water at conferences as stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference expenditure (hereinafter referred to as Circular No. 40/2017/TT-BTC).

c) Payment for transportation and accommodation for Evaluation Council members during evaluation meetings

In cases where the agency or unit entrusted to organize the evaluation meetings cannot provide transportation or accommodation for Evaluation Council members and must rent them, they can be charged according to the current expenditure standards set forth in Circular No. 40/2017/TT-BTC.

d) Allowance for meals for Evaluation Council members during evaluation meetings

Depending on the location and time of the evaluation meetings, the agency or unit entrusted to organize the meetings decides on the meal allowance for Evaluation Council members in accordance with the allowance for lodging stipulated in Circular No. 40/2017/TT-BTC and guidance documents issued by ministries, sectors, and localities implementing Circular No. 40/2017/TT-BTC of the Ministry of Finance.

e) Meeting attendance fee

The maximum expenditure for attending evaluation meetings for the Chairperson of the Evaluation Council is VND 200,000/person/session; for Vice-Chairpersons, members, and secretaries of the Evaluation Council: VND 150,000/person/session.

2. Expenditure for reading and evaluating materials before the session for Evaluation Council members: maximum VND 50,000/person/hour.

3. Details of expert fees

Based on the proposal of the National Council for Textbook Evaluation and the assigned budget for implementing the textbook evaluation tasks, the Ministry of Education and Training decides on seeking professional opinions from experts from related agencies, units, organizations, and individuals regarding the draft textbooks that need to be evaluated. The maximum expenditure for seeking expert opinions is VND 50,000/person (agency, unit, organization)/hour.

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 15, 2021.

2. The expenditure standards specified in this Circular are the maximum standards for preparing budgets for textbook evaluation in general education. The Minister of Education and Training decides on specific expenditure levels from the state budget to ensure compliance with the provisions of the Law on State Budget within the allocated budget for state spending.

3. When regulations on expenditure systems and standards referenced for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacement documents.

4. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.