Joint Circular No. 32 TT/LB guides the average expenditure per student for general education schools at all levels and the school support fund, applicable from the 1988-1989 academic year. The collection level of the school support fund is specifically defined according to categories and adjusted based on prices. The school support fund is used to finance educational activities and support teachers' living conditions.
적용 범위
General education schools at all levels, People's Committees of provinces and centrally governed cities, the Ministry of Finance - Ministry of Education, general education students, teachers, and school staff.
핵심 사항
- Local People's Committees determine the average expenditure per student and report to the Joint Ministries.
- The collection level of the school support fund: 0.5 kg of rice per month (primary school students), 1.5 kg of rice per month (secondary school students) according to local prices; the minimum level is 200 VND per month (primary school students), 400 VND per month (secondary school students), 600 VND per month (high school students).
- Students are exempted or have reduced payments for the school support fund based on specific categories.
- The school support fund uses 50% for educational activities, 45% to support teachers' living conditions, and 5% for fund management.
- Schools prepare quarterly and annual financial plans and submit them to the corresponding financial authorities for review.
🌐 이 문서의 사회적 영향
- Positive impact: Helps improve learning conditions for students and supports teachers' living conditions.
- Negative impact: Additional costs for parents and schools, which may cause difficulties for families in difficult circumstances.
❓ 자주 묻는 질문
What is the collection level of the school support fund?
The collection level of the school support fund ranges from 200 VND per month (primary school students) to 600 VND per month (high school students), depending on the category and local conditions.
Which students are exempted from paying the school support fund?
Students whose parents are martyrs, war invalids, or severely disabled veterans; ethnic minority students in remote, isolated areas, highlands, and islands; orphaned students without guardianship; and students from families relocating to new economic zones are exempted. Students with two or more siblings attending general education schools, where both parents are state employees, have their payments reduced by one-third.
How is the school support fund utilized?
Fifty percent of the collected funds are used for educational activities, 45% to support teachers' living conditions, and 5% for fund management. Expenditures for educational activities must be included in quarterly and annual financial plans submitted to the corresponding financial authorities for review.
How many months in an academic year can schools collect the school support fund?
Schools collect the school support fund for nine months in an academic year.
What is the average expenditure per student?
Joint Circular No. 32 TT/LB does not specify the average expenditure per student but provides guidance on establishing such expenditures based on local conditions and actual circumstances.
전문
JOINT CIRCULAR
Guidelines for the average expenditure per student at general education schools at all levels and the school support fund.
_____________________________
The Ministry of Finance and the Ministry of Education jointly issued Circular No. 19 TT/LB dated July 23, 1983 to stipulate the average expenditure per student at general education schools at all levels: Circular No. 19 TT/LB dated July 23, 1984 provides guidance on the collection, expenditure, and management of the school support fund.
To align with current wage levels and prices, meet the requirements of educational reform, and implement the education development program from 1987 to 1990, the Ministry of Finance and the Ministry of Education issue this circular to provide guidance on the average expenditure per student at general education schools at all levels and the school support fund as follows:
I. AVERAGE EXPENDITURE PER STUDENT AT GENERAL EDUCATION SCHOOLS AT ALL LEVELS.
1. The Departments of Finance and Education shall base on the guiding documents of the Ministry of Finance regarding comprehensive expenditure standards for students and the current policies and regulations, establish specific average expenditure levels per student at general education schools at all levels in their respective localities for submission to the People's Committees of provinces, cities, and centrally-administered municipalities for decision-making and reporting back to the Ministry of Finance and the Ministry of Education.
2. Regarding expenditure groups and calculation bases:
a. Regarding expenditure groups: Now divided into four expenditure groups (from Group I to Group IV)
- Group I: Administrative expenditure
- Group II: Administrative management expenditure
- Group III: Teaching and learning expenditure
- Group IV: Purchase and repair expenditure.
(Expenditure group for scholarships is excluded because these subjects have already received social assistance as prescribed in Article 23 of Decree No. 236/HĐBT dated September 18, 1985 of the Council of Ministers).
b. Regarding the calculation bases for each expenditure group:
Expenditure for the administrative apparatus of the school is determined based on the approved staffing of the schools and the current state regulations on salaries, allowances, and subsidies, ensuring sufficient funds to pay salaries and other benefits to teachers and staff of the school. Each time the State issues decisions to supplement or amend salary regulations, allowances, and subsidies, the expenditures in this group must be recalculated and supplemented promptly. The remaining expenditure groups (from Group II to Group IV) are calculated in monetary terms based on the physical standard quotas for expenditures as prescribed in Circular No. 190 TC/HCVX dated September 11, 1980 of the Ministry of Finance, Circular No. 1848/KHTV dated August 25, 1984 of the Ministry of Education, Circular No. 23 TT/LB dated November 13, 1973 of the Ministry of Finance and the Ministry of Education, Decision No. 3012/QĐ dated December 13, 1984 of the Ministry of Education, Circular No. 22 TT/LB dated September 11, 1982 of the Ministry of Finance and the Ministry of Education, and Circular No. 24 TT/LB dated October 28, 1987 of the Ministry of Education and the State Planning Commission, and the current financial expenditure regulations uniformly established nationwide by the Ministry of Finance.
3. In addition to the expenditures according to the aforementioned standards, localities need to allocate additional necessary expenditures to implement the goal of universal primary education and eradicate illiteracy in the 1988-1990 plan.
II. SCHOOL SUPPORT FUND:
1. Collection level of the school support fund:
In principle, the collection level of the school support fund is equivalent to VND 0.5 kg of rice per month (for primary school students) and VND 1.5 kg of rice per month (for secondary school students) according to the agreed price in the locality. For the academic year 1988-1989, the collection level of the school support fund set by localities must not be lower than the minimum levels prescribed below:
- Primary school students collect VND 200 per month
- Secondary school students collect VND 400 per month
- Tertiary school students collect VND 600 per month
The minimum collection level in monetary terms will be adjusted annually to match fluctuations in prices and wages.
2. Subjects exempted or reduced from the collection of the school support fund:
a. Exempted subjects include:
- Children of martyrs, children of severely wounded veterans (categories 1 and 2)
- Ethnic minority students in remote, isolated areas, highlands, and islands.
- Orphaned students without parental support
- Students from families participating in new economic zones who are currently receiving state subsidies.
b. Subjects eligible for a 1/3 reduction include:
- Students whose parents are state civil servants (including those working in armed forces) and have two or more children attending general education schools with low income and genuine difficulties (confirmed by the relevant agency or enterprise).
3. Usage and management of the school support fund.
a. All revenues and expenditures from the school support fund must be budgeted and settled in the education finance according to the current financial system.
b. The collection of the school support fund is carried out monthly (collected for nine months in an academic year). Depending on the specific conditions and circumstances of each school and locality, the collection of the school support fund may be assigned to the schools or parent-teacher associations, but must use receipts and books as prescribed by the financial authority.
c. The school support fund is used as follows:
+ 50% of the collected amount is used for educational purposes together with the state budget to repair classrooms, purchase books, and buy equipment to serve teaching and learning activities. This portion is deposited into the school account (if the school is a budget unit) or into the district education office account. The school or district education office prepares quarterly and annual financial plans (revenues and expenditures) and submits them to the financial authority for approval and implementation, and reports and settles accounts according to the current financial system.
+ 45% of the collected amount is used to support the living expenses of teachers and staff of the school (considered as a special subsidy outside of salary provided by the people to teachers and educators).
This amount is managed and expended by the school. The principal formulates the expenditure plan and obtains approval from the collective of teachers and staff through open, fair, democratic, and purposeful procedures.
+ 5% of the collected amount is used for managing the school support fund, decided jointly by the school and the local financial authority for items such as record-keeping, forms, and rewards for individuals and groups with outstanding achievements in collecting, expending, and managing the school support fund.
III. IMPLEMENTATION
1. Based on this circular, the People's Committees of provinces, cities, and centrally-administered municipalities shall issue specific guidelines for organizing and implementing these measures locally and report back to the Ministry.
This Circular takes effect from the 1988-1989 academic year. All previous provisions contrary to this Circular are abolished. /\.
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.