Joint Circular No. 35/2004/TTLT/BTC-BGD&ĐT guiding the financial management mechanism and expenditure levels for the Primary Education Project for Children in Difficult Circumstances

MINISTRY OF FINANCE MINISTRY OF EDUCATION AND TRAINING ******	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 35/2004/TTLT/BTC-BGD&ĐT	Hanoi, April 26, 2004

JOINT CIRCULAR

GUIDELINES FOR THE FINANCIAL MANAGEMENT MECHANISM AND EXPENSE LEVELS OF THE PRIMARY EDUCATION PROJECT FOR CHILDREN IN DIFFICULT SITUATIONS

Pursuant to the Loan Agreement No. 3752-VN dated July 14, 2003; and the Grant Agreement No. TF 051873 dated July 14, 2003 between the Government of Vietnam and the International Development Association regarding funding for the Primary Education Project for Children in Difficult Situations;

Pursuant to Decree No. 17/2001/NĐ-CP dated May 4, 2001 of the Government promulgating the Regulations on Management and Use of Official Development Assistance (ODA) Funds;

Pursuant to Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government on the Issuance of Investment and Construction Management Regulations; Decree No. 12/2000/NĐ-CP dated May 5, 2000 and Decree No. 07/NĐ-CP dated January 30, 2003 of the Government amending and supplementing certain provisions of the Investment and Construction Management Regulations issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999;

Pursuant to Decision No. 244/QĐ-TTg dated March 5, 2003 of the Prime Minister approving the feasibility study report of the Primary Education Project for Children in Difficult Situations;

Pursuant to Decision No. 112/2001/QĐ-BTC dated November 9, 2001 of the Minister of Finance on the issuance of certain expenditure standards applicable to projects using ODA loan funds;

The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines for the financial management mechanism and expense levels of the Primary Education Project for Children in Difficult Situations 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.

1. The Ministry of Education and Training shall be responsible for managing the Primary Education Project for Children in Difficult Situations, ensuring that the funds are used for their intended purposes and in accordance with the approved project content, consistent with commitments made to donors and relevant documents; the Central Project Coordination Board (hereinafter referred to as the Central Project Coordination Board) shall be responsible for coordinating with relevant ministries, sectors, and participating provinces to organize implementation and coordinate activities of the project.

The Ministry of Education and Training shall cooperate with beneficiary localities to determine the project sponsors for sub-projects.

2. Sources of project funds:

The budget for implementing the Primary Education Project for Children in Difficult Situations includes:

- World Bank (WB) loans;

- Non-reimbursable grants in the form of Multilateral Trust Fund managed by the World Bank, including contributions from the Governments of Australia (through AusAID); Canada (through CIDA); Norway (through NORAD); and the United Kingdom and Northern Ireland (through DFID);

- Counterpart funds from the Central Budget (divided into construction investment capital and administrative and public service funds);

All WB loans, non-reimbursable grants from governments, and counterpart funds provided by the Central Budget for the Ministry of Education and Training to implement the project according to the approval of the Prime Minister.

3. Principles of management:

3.1 The Central Project Coordination Board established by the Ministry of Education and Training shall be responsible for managing expenditures and handling procedures for withdrawing and paying funds for the project's activities carried out by the Central Project Coordination Board; disbursing loan and grant funds for activities at the provincial level according to current regulations on disbursing ODA funds.

3.2 Provincial Project Coordination Boards established by the People's Committee of the province shall be responsible for organizing project activities within their jurisdiction, processing payments for counterpart funds at the State Treasury in their province, and requesting the Central Project Coordination Board to disburse loan and grant funds according to Vietnamese and donor procedures. County-level Project Coordination Boards established by the Department of Education and Training of the province shall be responsible for carrying out activities at the county level under the authority of the province and processing payments with the Provincial Project Coordination Board.

3.3 Counterpart funds for project activities in provinces shall be allocated by the Ministry of Education and Training from the project budget and notified to the State Treasuries in the respective localities. Counterpart funds include construction investment capital and administrative and public service funds.

3.4 The State Treasury (for the Central Project Coordination Board) and the State Treasuries of provinces participating in the project shall control the payment of project construction investment and administrative and public service funds according to current regulations on payment control. The confirmation of the State Treasury on advance payment requests, quantity payment vouchers, or settlement lists, hereinafter referred to as "Quantity Payment Vouchers," must clearly specify the amount of counterpart funds and WB or grant funds according to the stipulated financing ratio in the Loan Agreement or Grant Agreement. Quantity Payment Vouchers with State Treasury confirmation are necessary documents in the file for withdrawing WB and grant funds and settling counterpart funds from the budget.

3.5 The Vietnam Development Bank serves as the bank for the project, cooperating with the Central Project Coordination Board to handle procedures for withdrawing and paying WB and grant funds according to these Circular provisions and receiving service fees in accordance with the State Bank of Vietnam's regulations on bank transaction service fees. These service fees will be paid from the interest generated on the Special Account balance and included in the total project investment cost. In cases where the interest generated on the Special Account is insufficient, the shortfall will be covered by the project's counterpart funds. Interest generated on the Special Account will be recorded and monitored separately monthly. Upon completion of the project, the remaining interest balance on the Special Account will be transferred to the state budget account as directed by the Ministry of Finance.

4. Allocation of expenditure responsibilities:

The allocation of expenditure responsibilities is based on the principles stipulated in the Loan Agreement and the Grant Agreement, and Decision No. 244/QĐ-TTg dated March 5, 2003 of the Prime Minister.

4.1 Construction Investment Capital (WB loans/counterpart funds)

- Expenditure on building school facilities and branch schools, supervisory consultancy, and purchasing school furniture;

4.2 Administrative and Public Service Funds:

+ WB loans/counterpart funds:

- To purchase materials, equipment, and tools for teaching and learning activities

+ Non-repayable aid capital/matching capital:

- To purchase goods: Equipment, machinery, office furniture; transportation means and assistive devices for children with disabilities

- To support schools/school sites and other supporting expenses

- To hire domestic and foreign consultants

- To fund seminars/training sessions/teacher training programs both domestically and internationally

- To support project implementation and management activities

- To cover regular expenses of the Project Coordination Board: rent; office supplies; electricity and water bills; communication costs; travel expenses...

- To pay salaries and allowances to state employees involved in project management and operation; to pay salaries to long-term and short-term contractual staff such as drivers, security guards, service personnel...

The use of project funds for the aforementioned purposes shall be in accordance with the stipulated funding ratios set forth in the Credit Agreement and the Non-Repayable Aid Agreement.

II. SPECIFIC PROVISIONS

1. OPENING ACCOUNTS:

1.1 The Central Project Coordination Board shall open special accounts for World Bank loans and non-repayable aid funds (in USD) at the Vietnam Development Bank to receive loan and aid funds and make payments for project activities.

1.2 Provincial Project Coordination Boards shall open deposit accounts at local branches of the Vietnam Development Bank to receive advance funds from the Central Project Coordination Board for local activities.

1.3 The Central Project Coordination Board shall open disbursement accounts at the State Treasury, while provincial Project Coordination Boards shall open disbursement accounts at provincial State Treasuries where transactions take place to receive and settle matching funds.

2. Planning and announcing the financial plan:

2.1 At the beginning of July each year, the Central Project Coordination Board shall guide provincial Project Coordination Boards in preparing the project's financial plan, including World Bank loan funds, aid funds, and matching funds as prescribed; compile the annual implementation plan of the entire project to submit to the Ministry of Education and Training, the Ministry of Planning and Investment, the Ministry of Finance, and the donor. The financial plan must fully reflect all sources of project funds, detailed by work categories, accompanied by explanatory notes on the financial plan consistent with the detailed project work plan. The overall project financial plan will be incorporated into the Ministry of Education and Training's consolidated budget plan to be submitted to the Government and the National Assembly for approval according to current regulations.

2.2 After being assigned the annual budget plan by the Prime Minister, the Ministry of Planning and Investment shall notify the allocation of the project investment capital (including loan and matching funds); the Ministry of Finance shall notify the administrative and public service capital (including loan, aid, and matching funds) of the project to the Ministry of Education and Training. The Ministry of Education and Training is responsible for allocating these funds to the Central Project Coordination Board and provincial Project Coordination Boards, and simultaneously send them to the Ministry of Finance so that the Ministry of Finance can notify the project's investment and administrative and public service capital plans to the State Treasury. The State Treasury shall notify the annual plan to provincial State Treasuries (where the project sponsor has opened accounts) as the basis for controlling, confirming, and settling funds.

2.3 Based on the announced financial plan of the project, the Central Project Coordination Board and provincial Project Coordination Boards shall prepare the annual expenditure plan, divided by quarter, and submit it to the State Treasury where transactions take place and implement the approved budget plan.

3. Control procedures for expenditures and settlement of matching funds:

3.1 One-time provided documents and records:

To carry out the procedures for controlling expenditures and making payments using domestic matching funds and withdrawing foreign funds for the project, the Central Project Coordination Board shall provide once to the Ministry of Finance (Department of Foreign Financial Affairs, State Treasury), and provincial Project Coordination Boards shall provide to the State Treasury where transactions take place the following documents:

- Feasibility Study Report on Primary Education for Children in Difficult Circumstances and the Prime Minister's Approval Document.

- A copy of the Credit Agreement between the Socialist Republic of Vietnam Government and the World Bank (Loan 3752-VN).

- The Non-Repayable Aid Trust Fund Agreement between the Socialist Republic of Vietnam Government and the World Bank regarding entrusted aid from various governments.

- The annual capital plan assigned by the Ministry of Planning and Investment and the Ministry of Finance (for the Central Project Coordination Board) and the annual capital plan allocated by the Ministry of Education and Training (for the Central Project Coordination Board and provincial Project Coordination Boards).

- Investment report attached with the Investment Decision, technical design approval decision, and total budget estimate by the competent authority (if required to prepare an investment report).

- Tender documents.

- Decisions approving tender results or tender designation decisions by the competent authority.

- Economic contracts with contractors.

- Decisions of the competent authority approving the contents of economic contracts (for foreign contractors) and WB documents approving the contract contents (if prior WB approval is required).

- Budget estimates for work categories attached with the approval decision by the competent authority.

- Contract performance guarantee (if applicable).

3.2 Control and payment through the State Treasury system:

3.2.1 Documents and control process:

a. Basis for controlling expenditures at the State Treasury for basic construction components:

- Decree No. 88/1999/ND-CP dated September 1, 1999, of the Government on Bidding Regulations; Decree No. 14/2000/ND-CP dated May 5, 2000, amending certain articles of Decree No. 88/1999/ND-CP; Decree No. 66/2003/ND-CP dated June 12, 2003, on amending and supplementing bidding regulations; Circular No. 01/2004/TT-BKH dated February 2, 2004, of the Ministry of Planning and Investment guiding the implementation of Decree No. 66/2003/ND-CP.

- The Investment and Construction Management Regulations issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government; Decree No. 12/2000/NĐ-CP dated May 5, 2000 of the Government amending and supplementing certain provisions of the Investment and Construction Management Regulations issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government; Decree No. 07/2003/NĐ-CP dated January 30, 2003 amending and supplementing certain provisions of the Investment and Construction Management Regulations issued together with Decree No. 52/1999/NĐ-CP dated July 8, 1999 and Decree No. 12/2000/NĐ-CP dated May 5, 2000 of the Government.

- Circulars of Ministries promulgated within their authority to guide the implementation of the Capital Investment and Construction Management Regulations.

- Circular No. 44/2003/TT-BTC dated May 15, 2003 of the Ministry of Finance guiding the management and settlement of capital investment and construction funds from state budget sources or any subsequent amendments, supplements, or replacements thereof.

- Procedures for controlling and settling domestic capital investment and construction funds through the State Treasury System issued together with Decision No. 601 KB/QĐ/TTVĐT dated October 28, 2003; Procedures for controlling and settling foreign capital investment funds issued together with Decision No. 602 KB/QĐ/TTVĐT dated October 28, 2003 of the Director General of the State Treasury.

b. Basis, documents, and procedures for controlling administrative and public service expenditures:

- Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the management, issuance, and settlement of state budget expenditures through the State Treasury and any subsequent amendments, supplements, or replacements thereof.

c. Financial management handbook of the project approved by the Ministry of Education and Training.

3.2.2 Within five working days from the date of receipt of valid payment documents, the State Treasury at the transaction location shall examine the documents and confirm on the price list the amount of capital eligible for advance payment or payment according to the prescribed ratio of World Bank loan capital, grant aid (if any), and counterpart funds as stipulated in the Loan Agreement and Grant Agreement.

The price list confirmed by the State Treasury at the transaction location shall be sent to the Central Project Coordination Board for consolidation and submission to the Department of Foreign Finance - Ministry of Finance (as the basis for withdrawing World Bank/grant aid funds and paying contractors).

The State Treasury at the transaction location will settle the project's counterpart funds immediately based on the confirmation on the price list.

4. Payment using loan/grant aid funds:

Procedures and forms for withdrawing and settling loan/grant aid funds comply with the provisions of Decision No. 96/2000/QĐ-BTC dated June 12, 2000 of the Ministry of Finance and are detailed in the Financial Management Handbook of the project decided upon and promulgated by the Ministry of Education and Training.

4.1 Responsibilities of the Central Project Coordination Board:

- Implement all forms of withdrawal from the Special Account, replenishment of the Special Account, repayment, direct payment, and letter of commitment.

- For activities related to school support funds, other supports, training costs, and project management expenses implemented at the local level, based on signed contracts or approved budgets, the Central Project Coordination Board shall transfer loan/grant aid advance payments to the Provincial Project Coordination Board. Subsequent payment transfers must be based on the price list controlled by the State Treasury at the Provincial Project Coordination Board's transaction location.

4.2 Responsibilities of the Provincial Project Coordination Board:

Implement activities in the approved plan and collect all relevant documents to send to the Central Project Coordination Board as the basis for settling the loan/grant aid portion. These documents include:

- Contracts/budgets and approval documents (including documents related to the use of funds by the County Project Coordination Board).

- Price lists confirmed by the State Treasury accompanied by detailed statements of expenditures confirmed.

Detailed vouchers need to be retained by the implementing agency as the basis for annual independent audits.

5. Reporting, inspection, auditing, and final settlement:

5.1 Reporting

- Monthly, the serving bank is responsible for sending copies of the special account statements for loan/grant aid funds to the Ministry of Finance (Department of Foreign Finance) and the Central Project Coordination Board to monitor income and expenditure through accounts and serve as the basis for recording state budget revenues and expenditures.

- When the Central Project Coordination Board processes additional withdrawals from the Special Account, the serving bank provides account statements clearly showing transactions on the account during the period when the project has transactions requesting additional Special Account replenishments.

- Each time requesting additional withdrawals from the Special Account, the Central Project Coordination Board is responsible for reporting to the Ministry of Finance (Department of Foreign Finance) detailed expenditures from the Special Account, categorized by locality (central/provincial) and source of funds (construction/operational), to serve as the basis for recording state budget revenues and expenditures.

- Quarterly and annually, the Central Project Coordination Board is responsible for preparing and consolidating project implementation reports, financial plan execution reports, including activities carried out by localities, to be submitted to the competent ministry, the Ministry of Finance (Department of Foreign Finance, Department of Investment, and Department of Administrative Services), and the Ministry of Planning and Investment. Reports must clearly state the progress of project implementation compared to set targets, delays, and reasons for disbursement issues (if any).

5.2 Auditing

- Annually, the provisional accounts, ledgers, and accounting documents of the Central Project Coordination Board, provincial project coordination boards, and county-level boards must be audited by an independent audit company operating legally in Vietnam in accordance with national regulations and World Bank requirements.

- Selection of the audit company will be conducted by the Central Project Coordination Board in accordance with current Vietnamese and World Bank regulations. The selection results must be approved by the Ministry of Finance and the World Bank.

- Audit reports must be sent to the Ministry of Finance (Department of Foreign Finance, Department of Investment, and Department of Administrative Services), the Ministry of Planning and Investment, the State Bank of Vietnam, and the World Bank.

5.3 Inspection

Periodically and urgently, the Ministry of Education and Training and the Ministry of Finance will inspect the implementation of the project and the use of capital. If cases of improper use of capital are discovered, the Ministry of Finance will suspend the transfer of capital and handle violations according to current regulations.

5.4 Settlement Reports on Project Funds

- All sub-projects and activities of the project must prepare annual settlement reports and final settlement reports in accordance with current regulations regarding responsibility for preparation and authority to review and approve settlement reports:

+ The Provincial Project Coordination Board is responsible for consolidating settlement reports for activities and sub-projects decided upon by the provincial level, submitting them to the People's Committee of the province for review and approval.

+ The Central Project Coordination Board is responsible for settling its own activities, including those delegated to localities, and consolidating the overall project settlement report to be submitted to the Ministry of Education and Training. The Ministry of Education and Training approves the project settlement report and incorporates it into the ministry’s budget settlement report to be submitted to the Ministry of Finance.

- Procedures for preparing, reviewing, approving, and other matters related to the settlement of investment capital shall be carried out in accordance with Circular No. 45/2003/TT-BTC dated May 15, 2003, issued by the Ministry of Finance guiding the settlement of investment capital or other documents that supplement, amend, or replace this circular.

- Based on administrative and public service expenditure settlement:

+ For expenditures incurred before January 1, 2004, implement according to Circular No. 21/2000/TT-BTC dated March 16, 2000, issued by the Ministry of Finance guiding the examination, review, and notification of annual settlement reports for administrative and public service units.

+ For expenditures incurred after January 1, 2004, implement according to Circular No. 10/2004/TT-BTC dated February 19, 2004, issued by the Ministry of Finance guiding the examination, review, and notification of annual settlement reports for administrative agencies, public service units, and budgets at all levels.

III. REGULATIONS ON EXPENSE LIMITS FOR THE PROJECT

1. Expenses for domestic conferences, seminars, training sessions, and education:

- The Project Coordination Board shall organize and guide provinces participating in the project to organize domestic conferences, seminars, training sessions, and education programs, etc., and prepare detailed budgets including: number of participants, duration, location, appropriate expense levels consistent with project requirements and provisions in the Credit Agreement and Non-Reimbursable Aid Agreement. The duration of conferences and seminars shall not exceed three days, and training sessions shall not exceed ten days. Expenses for training sessions lasting more than ten days and domestic education programs shall be implemented according to contracts between educational institutions and the project, subject to approval by the Ministry of Education and Training.

- Expenses for training and seminar activities funded from borrowed capital shall be implemented according to Article 5 of Decision No. 112/2001/QĐ-BTC dated November 9, 2001, issued by the Minister of Finance concerning certain expenditure standards applicable to projects using Official Development Assistance (ODA) loan funds.

- Expenses for training and seminar activities funded from non-reimbursable aid shall be implemented according to Circular No. 70/2001/TT-BTC dated August 24, 2001, issued by the Ministry of Finance guiding financial management systems for non-reimbursable aid and the expenditure standards set forth in this circular.

2. Expenses for purchasing teacher guides, teaching support materials; textbooks and student learning materials, the expense level is based on the cover price of the publication.

For textbooks and teaching and learning materials for ethnic minority students and disabled students that are not available, they should be organized for compilation and distribution. The expense levels for specific contents shall be applied according to Circular No. 81/2003/TTLT/BGD&ĐT-TC dated August 14, 2003, jointly issued by the Ministry of Education and Training and the Ministry of Finance specifying the content and expense levels for the National Target Program on Education and Training until 2005.

3. Translation Standards:

Implemented according to Decision No. 112/2001/QĐ-BTC dated November 9, 2001, issued by the Minister of Finance concerning certain expenditure standards applicable to projects using Official Development Assistance (ODA) loan funds, specifically as follows:

a. Written Translation:

- Translating documents from foreign languages into Vietnamese: not exceeding 35,000 VND per page of 300 words.

- Translating documents from Vietnamese into foreign languages: not exceeding 40,000 VND per page of 300 words.

b. Oral Translation:

- Ordinary oral translation: not exceeding 70,000 VND per hour per person, equivalent to not exceeding 560,000 VND per day per person working 8 hours.

- Simultaneous oral translation: not exceeding 150,000 VND per hour per person, equivalent to not exceeding 1,200,000 VND per day per person working 8 hours.

The above translation expense standards only apply when the project needs to hire external translators and interpreters; they do not apply to translators and interpreters who are project staff.

4. Expenses for overseas conferences and short-term training:

Expenses for officials participating in overseas conferences, training, and short-term education are regulated by Circular No. 45/1999/TT-BTC dated May 4, 1999, issued by the Ministry of Finance "Regulating Travel Expenses for State Officials Going Abroad for Short-Term Work" and Circular No. 108/1999/TT-BTC dated September 4, 1999, issued by the Ministry of Finance providing supplementary guidance on Circular No. 45/1999/TT-BTC.

5. Overtime expenses: applied according to the Labor Law.

6. Monthly allowance for mobile phone usage is as follows:

- The Head of the Project Coordination Board may be reimbursed up to 300,000 VND per month.

- Project Assistants may be reimbursed up to 200,000 VND per month.

7. The monthly travel allowance for project staff who frequently use personal vehicles for official business trips shall not exceed 100,000 VND per month per person.

8. Other activities: The Head of the Project Coordination Board shall submit to the Ministry of Education and Training for decision on the form of work execution (task-based contract, time-based contract, lump-sum contract, etc.) and the payment amount for each task based on the content and complexity of the work while being consistent with the project's financial capacity, adhering to the principles of economy and efficiency.

9. Salaries for domestic and foreign experts:

Salaries for domestic and foreign experts are paid from the project's non-reimbursable aid funds. Domestic experts' salaries are paid monthly and converted into Vietnamese dong, specifically as follows:

a. Foreign consultant salary: Based on the selection criteria approved by the World Bank, the salary and other benefits such as travel allowance, accommodation, income tax... for foreign consulting experts shall be paid according to the Contract signed between the Project Coordination Board Director and the consulting expert.

b. Salary payment for domestic consultants for the central project coordination board: (domestic consultants selected for positions specified in the Agreement; the selection process follows the guidelines of the World Bank, donors, and the Government of Vietnam). Based on the expertise level, complexity, intensity of work... of each position for domestic consulting experts; the Project Coordination Board Director proposes the Project Director to decide the salary for domestic consulting experts at the following levels:

- Level 1: from 250 USD/person/month to under 450 USD/person/month.

- Level 2: from 450 USD/person/month to under 600 USD/person/month.

- Level 3: from 600 USD/person/month to under 800 USD/person/month.

- Level 4: from 800 USD/person/month to under 1,000 USD/person/month.

- Level 5: from 1,000 USD/person/month to 1,300 USD/person/month.

c. Salary payment for contractual workers of the Central Project Coordination Board (contractual workers performing specific tasks): based on each position, the Project Coordination Board Director proposes the Project Director to decide the salary for contractual workers at the following levels:

- Level 1: from 100 USD/person/month to under 200 USD/person/month.

- Level 2: from 200 USD/person/month to under 250 USD/person/month.

- Level 3: from 250 USD/person/month to 400 USD/person/month.

d. Salary payment for domestic consultants supporting provincial and district project coordination boards:

Based on the selection criteria and guidelines of the World Bank and the Central Project Coordination Board, each provincial and district Project Coordination Board selects domestic consultants with the following salary levels:

- One domestic consultant on procurement and bidding for the Provincial Project Coordination Board: 200 USD/month.

- One domestic consultant on "Plan Development and Management" and one domestic consultant on "Community Development" for the District Project Coordination Board: 150 USD/person/month.

10. Allowance for staff of project coordination boards at all levels: Civil servants transferred from state administrative and service agencies to work at the central project coordination boards and provincial and district project coordination boards shall receive monthly allowances as stipulated in Article 1 of the "Provisions on Certain Expenditure Standards Applicable to Projects Using Official Development Assistance (ODA) Loans" issued together with Decision No. 112/2001/QD-BTC dated November 9, 2001, of the Minister of Finance. This allowance shall be paid from the project counterpart fund.

IV. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette.

The Ministry of Education and Training, the Ministry of Finance, localities benefiting from the projects, and the Vietnam Development Bank are responsible for implementing this Circular.

Expenses temporarily advanced or borrowed for payment from when the project becomes effective until the date of effectiveness of this Circular may be settled according to the specific expenditure levels prescribed in this Circular.

In case of difficulties during implementation, please report to the relevant ministries for consideration and resolution./.

DEPUTY MINISTER MINISTRY OF EDUCATION AND TRAINING DEPUTY MINISTER Dang Huynh Mai

DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER Le Thi Bang Tam

Place of Receipt:
- National Assembly Office
- Office of the President
- Office of the Government
- Supreme People's Court, Supreme People's Procuracy
- People's Councils, People's Committees of provinces within the project
- Departments of Finance, Education and Training, State Treasury of provinces within the project
- Ministry of Justice (Legal Drafting Department)
ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)
- State Treasury
- File: VP (Ministry of Finance, Ministry of Education and Training)
TCĐN, NSNN, HCSN, ĐT, PC