This Circular provides detailed guidance on the collection, disbursement and management of tuition fees at public educational institutions. It particularly specifies provisions regarding financial support for administrative work and general regulation within local education sectors.
Đối tượng áp dụng
Public educational training institutions; Departments of Education and Training; State Treasury
Các điểm cốt lõi
- The Department of Education and Training is authorized to allocate funds for administrative work in the District Offices of Education and the Department of Education and Training (Article 1).
- Financial support for schools that do not collect tuition fees shall be decided by the Department of Education and Training (Article 1).
- Educational institutions must transfer the amount allocated from tuition fees for administrative support into an account held by the Department of Education and Training at the State Treasury (Article 2).
- The Department of Education and Training will directly allocate financial support from the tuition fund to supported units according to the approved budget (Article 3).
- Educational institutions must use the allocated funds in accordance with the purposes specified in Article 4 of Decision No. 70/1998/QĐ-TTg and Joint Circular No. 54/1998/TTLT/Bộ GD&ĐT-TC (Article 3).
🌐 Tác động xã hội từ văn bản này
- Administrative support for local education is ensured, enhancing the effectiveness of operations.
- Schools that do not collect tuition fees receive financial assistance from the tuition fund of other schools.
- The transfer and general regulation of tuition fees become clearer, reducing financial management errors.
❓ Câu hỏi thường gặp
What percentage of tuition fees must educational institutions allocate for administrative support?
Not more than 20% as stipulated in Article 4 of Decision No. 70/1998/QĐ-TTg.
Who determines the ratio, level and content of expenditures for administrative support?
The Department of Education and Training and the Department of Finance jointly develop proposals to be submitted to the People's Council and People's Committee of provinces and centrally-administered cities.
To which account must educational institutions transfer tuition fees allocated for administrative support?
The account held by the Department of Education and Training at the State Treasury for the education fund.
Toàn văn
| MINISTRY OF EDUCATION AND TRAINING - MINISTRY OF FINANCE ---------- |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------- |
| No. 34/1999/TTLT/BGD&ĐT-BTC | Hanoi, August 27, 1999 |
JOINT CIRCULAR
Supplementing Circular No. 54/1998/TTLT/BGD&ĐT-BTC dated August 31, 1998 on the collection, expenditure and management of tuition fees at public educational institutions in accordance with Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister
On August 31, 1998, the Joint Ministry of Education & Training and Finance issued Circular No. 54/1998/TTLT.GD&ĐT-TC "Guidelines for Implementing Collection, Expenditure and Management of Tuition Fees at Public Educational Institutions within the National Education System"; Article 5.3.4 stipulates: "Specifically, the support for management work and general regulation in local education and training sectors shall not exceed 20% as per Clause 2.4 of Article 4 of Decision No. 70/1998/QĐ-TTg of the Prime Minister; the Joint Ministry of Education & Training and Finance will provide further guidance." Now, the Joint Ministry of Education & Training and Finance provides guidance on this expenditure item as follows:
- Expenditure for management work at District Education Departments and Provincial Departments of Education and Training.
- Expenditure for regulation support to schools that do not collect tuition fees.
The Department of Education and Training and the Department of Finance and Price Control shall cooperate in establishing ratios, levels, and contents of expenditure to be submitted to the People's Council and People's Committee of provinces and centrally-administered cities for decision.
The accounting department or school office directly collects monthly tuition fees from students and deposits them into a special education fund account at the State Treasury. Based on the ratio of tuition fees allocated for management support and general regulation as stipulated by the Chairman of the People's Committee of provinces and centrally-administered cities, and the amount of collected tuition fees in the unit, educational institutions are responsible for transferring the portion designated for management support and general regulation from their special education fund account at the State Treasury to the Provincial Department of Education and Training’s special education fund account as per regulations.
Based on the budget allocation for expenditure from the tuition fee fund for management support and general regulation, the Provincial Department of Education and Training directly transfers funds to supported units.
Educational institutions receiving support from the tuition fee fund are responsible for using it according to the contents specified in Sections 2.1, 2.2, and 2.3 of Clause 2 of Article 4 of Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister and as detailed in Circular No. 54/1998/TTLT/Bộ GD&ĐT-TC dated August 31, 1998 issued by the Joint Ministry of Education & Training - Finance.
Annually, along with preparing budgets for expenditure from state budget funds at all levels, educational institutions and Departments of Education and Training shall prepare budgets for tuition fee fund revenue and general regulation expenditures to be submitted to financial authorities and State Treasury offices.
This Circular takes effect as of the date of issuance.
Other provisions in Joint Circular No. 54/1998/TTLT.GD&ĐT-TC dated August 31, 1998 remain unchanged.
|
Le Vu Hung (Signed) |
Nguyen Thi Kim Ngan (Signed) |
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