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

JOINT CIRCULAR

Guidelines for certain contents and expenditure levels of the Primary School Teacher Development Project

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Pursuant to the Credit Agreement No. 3594-VN dated April 2, 2002 between the Government of Vietnam and the World Bank (WB) regarding financial support for the Primary School Teacher Development Project;

Pursuant to Decision No. 906/QĐ-TTg dated July 24, 2001 of the Prime Minister on investment (Phase I) of the "Primary School Teacher Development" Project;

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 Official Development Assistance (ODA) loan funds;

Pursuant to Decision No. 6051/QĐ-BGD&ĐT-TCCB dated November 5, 2001 of the Minister of Education and Training on the establishment of the Project Coordination Board for the Primary School Teacher Development Project;

The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines for certain contents and expenditure levels of the Primary School Teacher Development Project as follows:

I. GENERAL PROVISIONS:

1- The Ministry of Education and Training is the managing agency of the Primary School Teacher Development Project. The Project Coordination Board (hereinafter referred to collectively as the Project Coordination Board) shall undertake the tasks of organizing and coordinating the activities of the Project.

2- The Project Implementation Fund for the Primary School Teacher Development Project includes: - Loan funds from the World Bank (WB); - Non-reimbursable aid from the United Kingdom's Department for International Development (DFID); - Counterpart funds from the Government of Vietnam.

3- The provisions of this Circular only apply to the Primary School Teacher Development Project.

II. SPECIFIC PROVISIONS:

1- Allocation of Expenditure Items:

1.1- WB Loan Funds: - Purchase of goods, materials, equipment, and teaching aids for pilot teaching and learning; - Training both domestically and internationally, including seminars, workshops, teacher training, pilot teaching, curriculum framework development, textbook compilation.

1.2- DFID Non-Reimbursable Aid: - Domestic consultancy fees (including salaries of contractual staff for professional and technical services with written approval from DFID and WB) and international consultancy fees; - Overseas training.

1.3- Counterpart Funds from the Government of Vietnam: - Regular activities of the Project Coordination Board: rental, office supplies, electricity and water bills, communication expenses, contract payments, hiring expenses, tax payments... - Salaries of contractual drivers and service personnel... - Domestic training: seminars, workshops, teacher training, pilot teaching, curriculum framework development, textbook compilation; - Purchase of goods, materials, equipment, and teaching aids for pilot teaching and learning.

1.4- The use of project funds for the above tasks must comply with the ratios specified in the Credit Agreement and the Non-Reimbursable Aid Agreement.

2- Contents and Expenditure Levels of the Project:

2.1- Expenditure for domestic conferences, seminars, workshops, and training:

- The Project Coordination Board shall prepare detailed reports on the content, number of participants, duration, and location suitable for project implementation requirements and the terms stipulated in the Credit Agreement and the Non-Reimbursable Aid Agreement.

- The duration of conferences and seminars shall not exceed three days, and training sessions shall not exceed ten days. The expenditure levels for these tasks shall be implemented according to Decision No. 112/2001/QĐ-BTC of the Minister of Finance on the issuance of certain expenditure standards applicable to projects using ODA loan funds.

- For training sessions lasting more than ten days and domestic training programs, expenditures shall be carried out according to contracts between the training institutions and the Project, subject to approval by the Ministry of Education and Training.

2.2- Expenditure for pilot teaching and responsibility allowances for teachers and school management staff at selected teacher training colleges and primary schools:

- Allowance for model teaching instructors: 10,000 VND per class hour. - Allowance for teachers conducting pilot teaching: 5,000 VND per class hour.

- Responsibility allowance for school management staff (principals and vice-principals directly participating in project activities) at selected teacher training colleges and primary schools, members of the steering committees at various levels implementing the pilot program (if any), maximum 150,000 VND per person per month.

2.3- Expenditure for curriculum framework development and textbook compilation:

- Drafting guiding documents, discussion drafts, and conclusions of the curriculum development councils: 50,000 VND per page.

- Curriculum framework and subject course development:

* Textbook compilation: 55,000 VND per class hour.

* Overall revision and editing: 30,000 VND per class hour.

* Review and comment reading: 25,000 VND per class hour.

- Textbook compilation:

* Writing textbooks: 50,000 VND per page.

* Revision and editing: 25,000 VND per page.

* Review and comment reading: 20,000 VND per page.

2.4- Translation expenditure standards:

Implemented according to Decision No. 112/2001/QĐ-BTC of the Minister of Finance on the issuance of certain expenditure standards applicable to projects using ODA loan funds, specifically as follows:

(1) 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.

(2) 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 aforementioned translation expenditure 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.

2.5- Expenditure for short-term and long-term overseas conferences and training:

- The level of expenditure for officials participating in seminars, training, and short-term study abroad shall be in accordance with Circular No. 45/1999/TT-BTC dated May 4, 1999, issued by the Ministry of Finance on the regulations for travel expenses for state officials on short-term missions abroad, and Circular No. 108/1999/TT-BTC dated September 4, 1999, issued by the Ministry of Finance guiding and supplementing certain points of Circular No. 45/1999/TT-BTC.

- For long-term training tasks abroad:

+ On the basis of the regulations of the Ministry of Education and Training regarding the selection of overseas students under the Project "Training scientific and technical cadres at foreign educational institutions using state budget funds," the Project Coordination Board shall submit to the Ministry of Education and Training for approval the draft regulations on the selection of overseas students for long-term training abroad.

+ The expenditure levels shall be applied in accordance with Joint Circular No. 88/2001/TTLT/BTC-BGD&ĐT-BNG dated November 6, 2001, issued by the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs guiding the management and allocation of state budget funds for the Project "Training scientific and technical cadres at foreign educational institutions using state budget funds," and Joint Circular No. 28/2003/TTLT/BTC-BGD&ĐT dated April 4, 2003, issued by the Ministry of Finance and Ministry of Education and Training on the regulations for collecting and using examination and recruitment fees (admission fees) for educational and training institutions within the national education system.

+ The obligations of overseas students shall be implemented in accordance with Joint Circular No. 75/2000/TTLB/BTC-BGD&ĐT dated July 20, 2000, issued by the Ministry of Finance and Ministry of Education and Training on guiding the reimbursement of training costs for individuals sent abroad for training but who fail to return to Vietnam on schedule, and other provisions of the Project.

2. 6- For domestic surveys belonging to the components of the Project, they shall be carried out according to the agreement between the Project Coordination Board and the domestic consulting unit based on the requirements of the survey. The levels of expenditure for these tasks shall be determined by the Project Coordination Board based on the levels specified in Circular No. 114/2000/TT-BTC dated November 27, 2000, issued by the Ministry of Finance on guiding the management of funds for surveys funded from the state budget.

2. 7- Expenditure for overtime work: shall be applied in accordance with the Labor Law and Circular No. 18/LĐTBXH-TT dated June 2, 1993, issued by the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of wage, overtime, and night shift allowance systems.

2. 8- The monthly allowance for mobile phone usage is as follows:

- The Project Coordinator may reimburse up to 300,000 VND per month.

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

2. 9- The monthly travel expense allowance for staff members who frequently use personal vehicles for official business trips shall not exceed 100,000 VND per month per person.

2. 10- Expenditure for testing and implementing professional standards and teacher training modules:

- Draft guidelines for applying professional standards to evaluate primary school teachers;

- Analyze the requirements for teacher training programs;

- Develop training modules, audiovisual materials, CDs, and web pages;

- Draft and pilot new training programs and textbooks for primary school teacher training at teacher training colleges and primary schools.

Based on the nature and content of the work, the Project Coordinator shall decide on the form of implementation (task-based contracts, time-based contracts, lump-sum contracts, etc.) and the level of expenditure for each task in accordance with the project's financial capacity.

2. 11- In addition to the above expenditures, the Primary School Teacher Development Project may use grant funds from DFID to cover the following items:

a- Salary for contractual employees working at the Project at the following rates:

- Rate 1: from 100 USD per person per month to 200 USD per person per month.

- Rate 2: from 200 USD per person per month to 250 USD per person per month.

Based on the ability and quality of work, the Project Coordinator shall report to the Minister of Education and Training for approval of salary payments to contractual employees of the Project.

b- Salary for domestic consultants (domestic consultants are selected for positions defined in the Agreement; the selection process follows the guidance of the World Bank, donors, and the Government of Vietnam) at the following rates:

- Rate 1: from 250 USD per person per month to 450 USD per person per month.

- Rate 2: from 450 USD per person per month to 600 USD per person per month.

- Rate 3: from 600 USD per person per month to 800 USD per person per month.

Based on job requirements, the expertise of consultants, and the results of negotiations, the Minister of Education and Training shall decide or delegate the Project Coordinator to decide on salary payments for domestic consultants.

3- Budget preparation, management, and settlement:

The preparation, management, allocation, and settlement of funds shall be carried out in accordance with the current regulations for ODA operational funds.

3.1- Budget Preparation:

Each year, in accordance with the regulations on the preparation of the State Budget, the Project Coordination Board shall prepare the budget of the Project and submit it to the Ministry of Education and Training for consolidation into the Ministry's budget, which will then be submitted to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Government for approval by the National Assembly.

The annual budget of the Project must clearly define the loan capital, non-reimbursable aid, and government matching funds (operational funds). After the Prime Minister assigns the plan, the Ministry of Finance will notify the budget for state funds to the Ministry of Education and Training, including the Project's budget. The Ministry of Education and Training will allocate the budget to the Project in accordance with current regulations.

Based on the allocated annual budget for the Project, the Project Coordination Board shall prepare the Project's financial plan and submit it to the Ministry of Education and Training and the Ministry of Finance. Based on the Project's financial plan and the comments of the Ministry of Education and Training, the Ministry of Finance shall approve the Project's financial plan in writing and send it to the Ministry of Education and Training and the State Treasury.

3. 2- Monitoring expenditure and fund allocation:

The procedures, processes, and requirements for expenditure files shall be carried out in accordance with Circular No. 40/1998/TT-BTC dated March 31, 1998, of the Ministry of Finance on "Guidelines for the management, disbursement, and settlement of state budget expenditures through the State Treasury," and related documents.

||| The State Treasury is responsible for controlling expenditures for activities within the scope of the Project implemented by the Project Coordination Board.

The disbursement of counterpart funds from the state budget for the Project shall be carried out in accordance with current regulations on the disbursement of state budget funds.

3. 3- Withdrawal of funds and utilization of World Bank (WB) loans:

Procedures and methods for withdrawing funds from WB loan sources shall be conducted in accordance with Joint Circular No. 81/1998/TTLT-BTC-NHNN dated June 17, 1998, of the Ministry of Finance and the State Bank of Vietnam on "Guidelines for the process, procedures, and management of withdrawing funds from official development assistance sources"; Decision No. 96/2000/QD-BTC dated June 12, 2000, of the Minister of Finance detailing guidelines on the process and procedures for withdrawing ODA funds.

3. 4- Accounting, final accounts, and asset management shall be carried out in accordance with the current regime applicable to administrative and public service sectors.

Audit work shall be conducted in compliance with the provisions of the Agreement and the principles of the donor.

III. IMPLEMENTATION PROVISIONS:

This Circular shall take effect fifteen days after its publication in the Official Gazette. Expenditures temporarily advanced from the time the Project becomes effective until the date this Circular takes effect may be settled according to the specific expenditure levels stipulated in this Circular. Any difficulties encountered during implementation should be reported to the relevant ministries for consideration and resolution.

During the implementation process, if there are any difficulties or obstacles, they should be reported to the relevant ministries for consideration and resolution.