JOINT CIRCULAR No. 31/2007/TTLT/BTC-BGDĐT GUIDING THE MANAGEMENT OF FINANCIAL AFFAIRS FOR THE INTERNATIONAL MATHEMATICS OLYMPIAD IN VIETNAM IN 2007

JOINT CIRCULAR

Guidelines for financial management for the International Mathematics Olympiad in Vietnam in 2007International Mathematics Olympiad in Vietnam in 2007

_____________________________

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

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decision No. 21/QĐ-TTg dated January 8, 2007 of the Prime Minister approving the project to organize the 48th International Mathematics Olympiad in 2007 in Vietnam;

In accordance with the tradition of the International Mathematics Olympiads;

The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines on the financial management regime for the International Mathematics Olympiad in Vietnam in 2007 as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Article 1. The subjects implementing this Circular are ministries, sectors, agencies, units, organizations, and individuals using funds to organize the International Mathematics Olympiad in Vietnam in 2007.

Article 2. The funding for organizing the International Mathematics Olympiad in Vietnam in 2007 includes state budget allocation, mobilization from agencies, units, economic and social organizations, and individuals both within and outside the country.

Article 3. The use and management of funds and assets serving the International Mathematics Olympiad in Vietnam in 2007 shall be carried out in accordance with the provisions of the State Budget Law and current financial and asset management guidance documents and the provisions of this Circular.

II. SPECIFIC PROVISIONS

Chapter I. Sources of Funding for the International Mathematics Olympiad in Vietnam in 2007 include:

- State budget allocation.

- Contributions, support, and sponsorship from organizations, businesses, and individuals both within and outside the country.

- Fees collected from observers participating.

- Other income (if any).

Chapter II. Expenditure Items for the International Mathematics Olympiad in Vietnam in 2007 include:

- Inviting international experts to select examination questions and welcoming international delegations attending the competition: expenses for food and accommodation for invited guests, team leaders, deputy team leaders, and students from countries registered to participate during the official period of the Olympiad.

- Propaganda, promotion, and advertising expenses (printing banners, logos, invitations, badges, filming, photography, flags, slogans, other printed materials) and publicity through mass media (radio, television, press, etc.).

- Expenses for printing invitations and making cards for participants in the Olympiad.

- Expenses for awards, medals, certificates of merit, diplomas, and commemorative gifts.

- Expenses for opening and closing ceremonies of the Olympiad.

- Expenses for meetings, seminars, and press conferences organized by the Organizing Committee.

- Training expenses for staff involved in question preparation, marking, invigilation, volunteers, supervisors, security personnel.

- Food and accommodation expenses for staff involved in question preparation, marking, and invigilation.

- Expenses for members of the Steering Committee, Organizing Committee, and specialized sub-committees.

- Expenses for refreshments during the duration of the Olympiad.

- Inviting Vietnamese officials and students studying abroad to participate in marking.

- Purchasing or renting equipment, office supplies, materials, venues to serve the Olympiad according to the approved project.

- Communication expenses.

- Security, public order, sanitation, health, and service expenses.

- Other expenses;

Chapter III. Expense Limits for the International Mathematics Olympiad in Vietnam in 2007:

Article 3.1. Reception and accommodation expenses for international guests attending the competition:

- For international guests invited to select examination questions, team leaders, and deputy team leaders of participating teams: apply a maximum daily expense limit of VND 1,150,000 per person during the duration of the 2007 International Mathematics Olympiad.

- For contestants participating in the competition: apply a maximum daily expense limit of VND 480,000 per person during the competition period.

- Organizing two banquets (one for team leaders and one farewell banquet for delegations and guests at the end of the Olympiad) according to the tradition of the International Mathematics Olympiads: apply a maximum expense limit of VND 600,000 per person for two banquets.

Article 3.2. Expenses for organizing meetings, seminars, food, accommodation, travel, and working venues for Vietnamese staff involved in question preparation and marking during the duration of the 2007 International Mathematics Olympiad:

- Expenses for organizing meetings and seminars: implemented in accordance with Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance regarding travel expenses and meeting expenses for administrative agencies and public institutions nationwide.

- Regarding food and accommodation expenses for Vietnamese staff involved in question preparation and marking: implemented based on actual expenses incurred, ensuring that Vietnamese staff can participate in question preparation and marking alongside foreign staff at the same location as required by confidentiality and the nature of the Olympiad. The maximum daily expense limit is VND 1,150,000 per person.

- Food and accommodation expenses for supervisors directly involved in managing and directing students during the organization of the Olympiad: VND 480,000 per person per day.

Travel expenses for staff involved in question preparation, marking, and teaching who are invited by the Organizing Committee from other locations will be reimbursed according to current regulations.

Staff members of the Organizing Committee and specialized sub-committees who are local residents and who self-fund their transportation during the official period of the Olympiad will be reimbursed at a rate of VND 15,000 per person per day.

Those who have been reimbursed by the Organizing Committee for the above support will not be reimbursed for travel expenses at their sending agency or unit.

Article 3.3. Allowances:

a) Allowances for meetings and professional training:

- Allowances for meetings of the Steering Committee and Organizing Committee: VND 50,000 per person per meeting; specialized sub-committees: VND 30,000 per person per meeting.

- Allowances for staff attending training sessions for question preparation and marking: VND 50,000 per person per day.

- Allowances for staff attending training sessions for management, invigilation, and service during the competition: VND 30,000 per person per day.

- Allowances for instructors guiding professional training, marking, and evaluation: VND 300,000 per person per session.

- Allowances for instructors guiding training for management, invigilation, and service during the competition: VND 60,000 per person per day.

b) Allowance for officials and service staff during the organization of the International Olympic Competition:

- Head of the Steering Committee, Head of the Organizing Committee, members of the Steering Committee: VND 150,000/person/day.

- Members of the Organizing Committee, Heads and Deputy Heads of sub-committees: VND 120,000/person/day.

- Members of sub-committees: VND 100,000/person/day.

- Supervisors: VND 100,000/person/day.

- Qualified volunteers: VND 50,000/person/day.

c) Allowance for officials participating in examination supervision and marking:

- Allowance for marking officials: VND 3,000,000/person/entire competition period.

- Allowance for officials directly involved in duplicating and entering test papers: Implemented according to the maximum quota not exceeding VND 12,000,000 for the entire competition period for this work content.

- Allowance for examination supervisors: VND 100,000/person/day.

- Allowance for officials preparing examination rooms and service staff: VND 50,000/person/day.

- Support for refreshments for officials directly involved in drafting and marking tests during the Olympic period: VND 100,000/person/day.

- Support for refreshments for examination supervisors and students during the examination period: VND 20,000/person/day.

The above payment levels shall be implemented for actual working days during the official Olympic organization period. In cases where one person performs multiple tasks on the same day, they shall only receive the highest remuneration level.

For officials of the Organizing Committee, sub-committees, supervisors, and service staff who are civil servants, contractual employees, and students receiving scholarships and living expenses during the Olympic service period, they shall continue to receive their full salary, scholarships, and living expenses from their respective management units.

d) Allowance for officials and experts researching problem solutions and compiling shortlists (compiling and editing lists of test questions sent by countries and finding answers):

- For the expenditure item of hiring foreign experts to participate in research and compilation of shortlists: The Minister of Education and Training shall decide on the expenditure items (food, accommodation, air tickets, etc.) according to the agreed contract with foreign experts, ensuring economy, efficiency, and compliance with regulations.

- For the allowance for Vietnamese officials participating in research and compilation of shortlists: Apply the maximum expenditure level not exceeding VND 200,000/person/day for actual working days.

3.4. Translation costs:

Applied according to the expenditure level prescribed in Decision No. 61/2006/QD-BTC dated November 2, 2006, of the Minister of Finance regarding expenditure levels applicable to projects/programs using Official Development Assistance (ODA) funds; specifically as follows:

Written translation:

- Translating materials from foreign languages into Vietnamese: not exceeding VND 45,000/page of 350 words.

- Translating materials from Vietnamese into foreign languages: not exceeding VND 50,000/page of 350 words.

Oral translation:

- General oral translation: not exceeding VND 80,000/person/hour, equivalent to not exceeding VND 640,000/person/day for an 8-hour workday.

- Simultaneous translation: not exceeding VND 200,000/person/hour, equivalent to not exceeding VND 1,600,000/person/day for an 8-hour workday.

The above translation cost standards shall only be applied when it is necessary to hire external translators and interpreters, and shall not apply to translators and interpreters who are officials of the agency or unit.

3.5. Costs for compiling materials:

Apply the expenditure level prescribed in Circular No. 87/2001/TT-BTC dated October 29, 2001, of the Ministry of Finance guiding the content and expenditure level for building framework programs at VND 50,000/page. The translation of materials into English will be carried out according to the above-mentioned translation cost levels.

3.6. Communication costs:

- Management Board: VND 150,000/person/month.

- Heads and Deputy Heads of sub-committees: VND 100,000/person/month.

- Supervisors: VND 200,000/person/during the entire official Olympic organization period.

Members of the Management Board of the 2007 International Mathematical Olympiad; Heads and Deputy Heads of sub-committees shall be reimbursed communication costs according to the aforementioned levels from the time of the decision establishing the Management Board/sub-committee by the competent authority until the end of the Olympics.

3.7. Rental costs for venues serving meetings, examinations, conferences, and procurement of necessary equipment suitable for Olympic service requirements:

Implemented according to the provisions of Circular No. 121/2000/TT-BTC dated December 29, 2000, of the Ministry of Finance guiding the implementation of tendering for purchasing supplies, materials, and equipment from state budget sources and Circular No. 94/2001/TT-BTC dated November 22, 2001, of the Ministry of Finance supplementing the provisions of Circular No. 121/2000/TT-BTC dated December 29, 2000. The rental of examination venues, question preparation venues, marking venues; rental of accommodation for students and officials; rental of venues for opening and closing ceremonies shall be decided by the Head of the Organizing Committee to meet the special requirements of the 2007 International Mathematical Olympiad.

3.8. Costs for propaganda, promotion, advertising; costs for serving the opening and closing ceremonies; costs for making cards, invitations, medals, and organizing cultural and artistic activities: Implemented according to the approved budget and economic contracts.

3.9. Reward costs for Vietnamese students winning awards:

Reward costs for Vietnamese students winning awards shall be implemented according to Decision No. 158/2002/QD-TTg dated November 15, 2002, of the Prime Minister prescribing reward systems for students and university students winning awards in student excellence competitions, national and international Olympiads, national and international vocational skills competitions.

III. ESTABLISHING BUDGETS, ISSUING AND SETTLING EXPENSES

1. Establishment of budget projections:

Based on the plan for organizing the International Mathematical Olympiad in Vietnam in 2007 approved by the Prime Minister and the income and expenditure levels prescribed in Part II above, the Ministry of Education and Training guides ministries and sectors assigned the task of organizing the Olympics to establish income and expenditure budgets for the Olympics and submit them to the Ministry of Finance for review and approval by the Prime Minister to be handed over to the Ministry of Education and Training for implementation.

2. Issuance and management of funds:

Pursuant to the approved budget for organizing the Olympics by the Prime Minister of the Government, the Ministry of Education and Training allocates the budget for expenses for the tasks according to the approved project and signs contracts to implement the work and pay expenses based on the content and volume of work performed and the expenditure regulations stipulated in this Circular with ministries, sectors, organizations, units, and individuals assigned the task of organizing the Olympics.

3. Accounting and settlement of revenues and expenditures:

The budget for organizing the Olympics shall be accounted for under corresponding items and sub-items of the State Budget Classification. At the end of the Olympics, the ministries, sectors, and localities participating have the responsibility to settle the budget for organizing the Olympics with the Ministry of Education and Training, which has the responsibility to settle the budget with the Ministry of Finance in accordance with current regulations.

IV. IMPLEMENTATION PROVISIONS

This Circular takes effect fifteen days from the date of publication in the Official Gazette. In the course of implementation, if any difficulties arise, they should be promptly reported to the Ministry of Finance and the Ministry of Education and Training for study, amendment, and supplementation to ensure appropriateness./.