Circular No. 36/2018/TT-BTC guiding the preparation of budgets, management, use, and settlement of funds allocated for cadre training and capacity building for civil servants and public officials.

CIRCULAR

Guidelines for the preparation of budgets, management, utilization, and settlement of funds allocated for training and capacity building of officials, civil servants, and public employees

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Military Officers of Vietnam dated December 21, 1999; the Law Amending and Supplementing Certain Provisions of the Law on Military Officers of Vietnam dated June 3, 2008; and the Law Amending and Supplementing Certain Provisions of the Law on Military Officers of Vietnam dated November 27, 2014;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on cadre, civil servant, and public official training;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on the positions, number, and certain policies for officials and civil servants at commune, ward, town levels and non-professional staff at commune level;

Implementing Decision No. 163/QĐ-TTg dated January 25, 2016 of the Prime Minister approving the Project on Training and Capacity Building of Officials, Civil Servants, and Public Employees for the period 2016-2025;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the preparation of budgets, management, and utilization of funds allocated for training and capacity building of officials, civil servants, and public employees.

Article 1. Scope of Regulation and Applicability:

1. This Circular guides the preparation of budgets, management, and utilization of funds allocated for training and capacity building of officials, civil servants, and public employees; funds for implementing Projects/Programs on training and capacity building of officials, civil servants, and public employees according to the Prime Minister's Decisions.

In cases where Programs/Projects have separate guiding documents, they shall be implemented in accordance with the provisions of those Program/Project guiding documents.

2. This Circular applies to the following subjects:

a) Officials in state agencies;

b) Civil servants, probationary civil servants in agencies of the Communist Party of Vietnam, State, political-social organizations at central level; at provincial level; at district level; civil servants at commune, ward, town levels; civil servants in leadership and management bodies of public service units;

c) Officers, professional military personnel, non-commissioned officers, soldiers, workers, public employees in units under the People's Armed Forces;

d) Non-professional staff at commune level; non-professional staff at village, hamlet, ward, village, tribe, neighborhood levels in towns, wards;

e) Public employees in public service units;

Hereinafter, the subjects referred to in points a, b, c, and d of this Clause are collectively referred to as officials and civil servants (OCSC); the subjects referred to in point e of this Clause are collectively referred to as public employees.

Article 2. Training and capacity building funds:

1. Funds for training and capacity building of OCSC are guaranteed from the state budget according to the current budget decentralization; funds of the managing and using agencies of OCSC; contributions of OCSC; and financial support from domestic and foreign organizations and individuals in accordance with the law.

2. Funds for training and capacity building of public employees are guaranteed from the financial resources of public service units, contributions of public employees, and other sources in accordance with the law.

Article 3. Principles for the use of funds from the state budget allocated for training and capacity building of OCSC:

1. Funds for training and capacity building of OCSC are used to implement annual regular training tasks for OCSC within the management scope of agencies and units (including direct training and capacity building at the premises and sending to other training institutions) covering contents such as: Political theory; national defense and security knowledge; administrative management knowledge and skills; specialized management knowledge, expertise, and vocational knowledge; public service ethics, professional ethics; international integration knowledge; ethnic language, computer science, foreign languages;

2. Based on the target group, conditions for sending OCSC to train at intermediate, college, university, and postgraduate levels as stipulated in Articles 5 and 6 of Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on Training and Capacity Building of Officials, Civil Servants, and Public Employees; based on the allocated training and capacity building funds and other sources of funds, agencies and units decide to support part of the costs (tuition fees, purchase of textbooks) for the OCSC target group who have been decided by the competent authority to be sent for training;

3. Funds for training and capacity building are used to cover activities directly serving training and capacity building and management of training and capacity building of OCSC in agencies and units.

Funds for training and capacity building shall not be used to cover: Activities of the administrative apparatus of training and capacity building institutions under ministries, central agencies, and localities; investment costs for constructing infrastructure for training and capacity building institutions. Funds for the administrative apparatus of training and capacity building institutions for OCSC are guaranteed by ministries, central agencies, and localities from their annual regular budget allocations.

Article 4. Contents of training and capacity building expenses for civil servants and public officials:

1. Training expenses for civil servants and public officials within the country:

a) Service fees for training, costs for implementing research tasks, and other mandatory costs (if any) related to the training course that must be paid to domestic training institutions.

b) Financial support for purchasing compulsory study materials;

c) Partial financial support for meals during concentrated study periods;

d) Travel expenses from the workplace to the place of study (one round trip; holidays; Tet); expenses for renting accommodation for civil servants and public officials during concentrated study days at the training institution (in cases where the training institution and the organizing unit confirm that accommodation cannot be arranged).; d) Female civil servants and public officials, and ethnic minority civil servants and public officials sent for training shall enjoy policies and benefits according to the laws on gender equality and ethnic affairs.

2. Expenses for organizing conferences, workshops, knowledge updates, and skill enhancement using training and capacity building funds for civil servants and public officials, implemented according to the content and expenditure levels specified in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding travel expenses and conference expenditure regulations.

3. Expenses for organizing domestic capacity building classes for civil servants and public officials:

a) The contents of expenses are carried out by the capacity building institutions or units assigned to organize the classes, compile programs, and teaching materials:

- Costs for compiling new programs, textbooks, and teaching materials, or for revising, supplementing, and updating existing programs, textbooks, and teaching materials: These are funded by the units responsible for compiling the programs and teaching materials from the annual training and capacity building budget.

- Honoraria for lecturers and assistants; meal allowances for lecturers and assistants; transportation and accommodation costs for lecturers and assistants;

- Compulsory study materials according to the course program for students (excluding reference materials);

- Support for non-professional staff at commune level; non-professional staff at village, hamlet, ward, township, town, and neighborhood levels during concentrated study days at the training institution, including travel expenses from the workplace to the place of study (one round trip; holidays; Tet); rental accommodation support expenses;

- Rental costs for auditoriums, classrooms, and equipment for learning purposes (if applicable);

- Translation and interpretation costs;

- Examination preparation, supervision, marking costs; examination result review committee costs; opening and closing ceremony costs;

- Drinking water costs for class service;

- Costs for organizing student field trips (if applicable);

- Rewards for outstanding students;

- Medical expenses for common illnesses for students (if they fall ill);

- Printing and issuing certificates;

- Other direct class service costs (electricity, water, communication, office supplies, sanitation, parking, and other direct costs);

- Direct management activity costs for capacity building classes: Travel expenses for class managers (if any); overtime pay for class managers (if any), and other costs to serve management and operation of the class (if any).

Training and capacity building institutions that have been funded by the state budget to build dormitories must provide accommodation for distant students for classes assigned by competent authorities and allocated funding; they may not charge additional accommodation fees to students.

b) In cases where units are assigned capacity building funds but lack training facilities and conditions to organize classes, they must send civil servants and public officials to other training institutions, and the units will settle accounts with these institutions for the following items:

- Capacity building service fees according to contracts signed by units assigned capacity building funds with training institutions;

- Costs for purchasing textbooks and compulsory study materials, and other mandatory costs payable to training institutions based on invoices issued by the institutions.

c) Contents of expenses carried out by units sending civil servants and public officials for capacity building: Heads of units sending civil servants and public officials for capacity building shall use regular operating funds and other sources to support the following expenses for civil servants and public officials:

- Partial meal support for students during concentrated study periods;

- Travel expenses from the workplace to the place of study (one round trip; holidays; Tet);

- Accommodation rental expenses for students during concentrated study periods at training institutions (if applicable);

- Support for female civil servants and public officials and ethnic minority civil servants and public officials according to laws on gender equality and ethnic affairs.

Units sending civil servants and public officials for study shall not provide travel and accommodation support for non-professional staff at commune level and non-professional staff at village, hamlet, ward, township, town, and neighborhood levels who have already received support according to the provisions mentioned above.

4. Training and capacity building expenses for civil servants and public officials abroad:

Annual budgets for training and capacity building abroad for civil servants and public officials are allocated and used for the following contents:

a) Service fees for training and capacity building, implementation fees for research tasks, and other mandatory costs related to the training and capacity building course that must be paid to foreign training institutions;

b) Costs for translation and interpretation services;

c) Health insurance costs during study periods abroad.

d) Costs for organizing training courses: Surveying, negotiating, building training programs with overseas training institutions; costs paid to domestic organizations or representative offices in Vietnam of foreign training organizations that implement sending officials to attend courses (if applicable);

đ) Meal expenses, incidental expenses, accommodation, travel, airport fees, and other common payments for the entire delegation according to the state budget-funded travel allowance for state officials on short-term missions abroad;

e) Expenses for exit and entry procedures (passport, visa).

5. Costs for activities directly serving the management of training and capacity building for civil servants and public officials of ministries, central agencies, and localities:

Based on the annual training and capacity-building funds allocated by authorized authorities, ministries, central agencies, and localities shall decide on the allocation of funds to agencies and units responsible for managing training and capacity building throughout the sector or locality for the following purposes: surveying, investigating, developing, and planning training and capacity building; organizing meetings, seminars, and conferences; traveling to inspect and evaluate training and capacity-building outcomes, and other related expenses directly linked to the management of training and capacity building for civil servants and public officials.

Article 5. Levels of expenditure for training and capacity building for civil servants and public officials:

1. Level of expenditure for domestic training of civil servants:

a) Training funds for civil servants within the country are allocated in the annual budget of the agency or unit managing civil servants and are used for the following expenditures:

- Training service costs and mandatory payments to training institutions: According to invoices from the training institution where the civil servant is sent for training or according to specific contracts signed by authorized authorities;

- Support for purchasing compulsory study materials: Based on the allocated budget capacity and legitimate receipts, the head of the agency or unit decides on the level of support for purchasing compulsory study materials for those sent for training in accordance with their needs.

b) Partial meal support during concentrated training periods; travel expense support from the workplace to the training location (one round trip; holidays; Tet break); payment for accommodation rental for civil servants and public officials during concentrated training at the training institution (in cases where the training institution and the organizing unit confirm that accommodation cannot be arranged):

Based on the location of the training course and budget capacity, agencies and units sending civil servants and public officials for training use regular operating funds and other sources of funding to support the above expenses for civil servants sent for training, ensuring the principle that these support expenses do not exceed the current levels set by the Ministry of Finance for travel allowances and conference expenses.

c) Support for female civil servants and ethnic minority civil servants sent for training in accordance with policies and regulations stipulated by laws on gender equality and ethnic affairs; funds for supporting female civil servants and ethnic minority civil servants are allocated in the regular operating budget of the agency or unit managing civil servants.

2. Level of expenditure for domestic capacity building of civil servants:

Based on actual conditions and the annual budget allocation capacity, the heads of agencies and units tasked with organizing capacity-building courses for civil servants decide on specific expenditure levels accordingly; while ensuring the allocation of funds to implement capacity-building tasks assigned by authorized authorities within the allocated budget framework, specifically as follows:

a) Instructor remuneration and speaker fees:

Depending on the target audience, the level of trainees, and the quality requirements of the capacity-building course, the head of the agency or unit tasked with organizing capacity-building courses for civil servants decides on the instructor remuneration and assistant instructor (if any) and speaker fees domestically (including lesson preparation fees) based on agreements under appropriate work contracts that match the quality and level of instructors and speakers within the allocated budget framework. The maximum remuneration rate: 2,000,000 VND per person per session (a session is counted as four class hours);

For foreign instructors: Depending on the necessity, training institutions decide on inviting foreign instructors. The remuneration for foreign instructors is decided by the training institution based on agreements that match the quality of the instructor and ensure compatibility with the training and capacity-building budget capacity of the unit.

Specifically, for professional instructors who teach in training and capacity-building institutions, overtime teaching hours beyond the standard quota are paid according to the current regulations on overtime teaching pay for teachers in public educational institutions as stipulated in Circular Joint No. 07/2013/TTLT-BGDĐT-BNV-BTC dated March 8, 2013, issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of overtime teaching pay for teachers in public educational institutions. In cases where these instructors are invited to teach in courses organized by other training institutions, they still receive remuneration according to the instructor fee regulations.

b) Meal allowance for instructors:

Depending on the location and duration of the training course, agencies and units tasked with organizing training and capacity-building courses for civil servants decide on meal allowances for instructors in accordance with the lodging allowance levels specified in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance regarding travel allowances, conference expenses, and implementing guidelines for Circular No. 40/2017/TT-BTC of the Ministry of Finance.

c) Travel expenses and accommodation rental costs for instructors:

In case the agency or unit cannot arrange transportation means or does not have conditions to provide accommodation for lecturers and must rent, they shall be reimbursed according to the current level of expenditure prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on regulations on travel expenses, conference expenditure, and guiding documents issued by ministries, sectors, and localities to implement Circular No. 40/2017/TT-BTC of the Ministry of Finance.

d) Translation expenses:

Implement the current level of translation expenses prescribed in Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on regulations on expenditures for receiving foreign guests working in Vietnam and domestic reception expenses.

đ) Water consumption expenses for class service: Apply the level of water consumption expenses for organizing conferences as prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on regulations on travel expenses and conference expenditure.

e) Examination paper preparation, examination supervision, and marking expenses:

Apply the level of examination paper preparation, examination supervision, and marking expenses as prescribed in Circular Joint Circular No. 66/2012/TTLT/BTC-BGDDT dated April 26, 2012 of the Ministry of Finance and the Ministry of Education and Training guiding the content, expenditure levels, and financial management work to establish question banks, organize general examinations, prepare for participation in international and regional Olympic competitions.

For professional lecturers assigned to teach at training institutions, the time spent will be converted into standard hours according to the provisions of Circular No. 01/2018/TT-BNV dated January 8, 2018 of the Ministry of Home Affairs guiding certain provisions of Decree No. 101/2017/NĐ-CP dated September 1, 2017 of the Government on training and retraining civil servants, public officials, and employees.

g) Reward expenses for students achieving excellent grades:

Based on the budget capacity and the number of students achieving excellent grades in each class, the training institution may decide to reward students achieving excellent grades up to a maximum of VND 200,000 per student.

h) Supporting part of food expenses for students during concentrated study periods; supporting travel expenses from their workplace to the place of study (one round trip; holidays; Tet holidays); paying rental expenses for accommodation for students during concentrated study periods at the training institution (in cases where the training institution and the organizing unit confirm that accommodation cannot be arranged):

Based on the location of the class and budget capacity, agencies and units sending civil servants, public officials, and employees for training and retraining shall use regular operating funds and other legitimate sources of funding to support the aforementioned travel expenses for the sent personnel, ensuring the principle that these support expenses comply with the current expenditure levels prescribed by the Ministry of Finance on travel expenses and conference expenditure.

i) Actual expenses directly serving the class:

- Renting conference halls, classrooms; renting equipment and tools for teaching (projectors, computers, other equipment...);

- Purchasing and printing textbooks and materials directly serving the class (excluding reference materials); printing and issuing certificates;

- Medical expenses for common medicines for students;

The actual expenses mentioned above when settling accounts must have complete receipts and invoices as prescribed. For classroom rental expenses and rental expenses for teaching equipment and tools, there must be contracts and invoices as prescribed; in cases where facilities are borrowed from other agencies and units to organize training and retraining but still require payment for electricity, water, sanitation, security, and service costs, the settlement receipt is the contract and work completion statement between both parties accompanied by the receipt from the lending agency or unit; the lending agency or unit records this income to reduce its operational budget.

Expenses for organizing field trips and practical activities for students:

- Transportation expenses for picking up and dropping off students for field trips and practical activities: According to the contract and actual expense receipts;

- Supporting part of food and accommodation expenses for students during practical days: Determined by the heads of agencies, units, and training institutions based on the travel expense regulations prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference expenditure, and must ensure it falls within the allocated training and retraining budget.

l) Expenditure on compiling new training programs and materials; expenditure on revising, supplementing, and updating training programs and materials:

Based on the provisions of Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the content and expenditure levels for building framework programs and compiling course books for undergraduate, college, and vocational secondary education programs, the leading agencies and units responsible for compiling programs and course books shall determine appropriate expenditure levels for each training and retraining program.

m) Expenditure on direct management activities of civil servant development classes organized by training and development institutions or agencies and units assigned the task of opening training and development classes:

Training and retraining institutions or agencies organizing training classes for civil servants and public officials are allowed to allocate up to a maximum of 10% of the total budget of each class and include this in the allocated training and retraining budget for the expenses specified in point a, Clause 1, Article 4 of this Circular.

Unspent management class expenses can be proactively used for related purposes serving the training and retraining tasks of civil servants and public officials. Training and retraining institutions and agencies organizing retraining classes for civil servants and public officials are responsible for stipulating internal expenditure regulations to ensure the management and use of class management expenses comply with current state regulations.

n) Expenses for activities directly serving the management of training and retraining of civil servants and public officials by ministries, central agencies, and local authorities as prescribed in Clause 5, Article 4 of this Circular:

- Expenses for organizing meetings, seminars, and conferences; travel expenses for inspection and evaluation of training and retraining results: Implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference expenditure.

- Expenses for investigation, survey to build training and capacity building plans: Apply the expenditure levels prescribed in Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on budget preparation, management, use, and settlement of funds for conducting statistical surveys and national comprehensive censuses.

- Expenses for office supplies and other expenses directly related to the management of training and capacity building for civil servants: Based on valid and lawful expense vouchers according to current regulations.

3. Expenditure levels for training and capacity building for civil servants abroad:

a) For Ministries and central agencies:

The budget for training and capacity building for civil servants abroad is allocated and settled based on the specific costs of each class. The items of expenditure and expenditure levels are implemented according to the following specific provisions:

- Training service fees and mandatory expenses payable to training institutions or service providers abroad: According to the notice or tuition invoice of the training institution, or capacity building institution where the civil servant is sent for training, or lawful vouchers, invoices issued by foreign service providers, or specific contracts signed by authorized authorities.

- Health insurance expenses: According to the notice or compulsory health insurance invoice of the training institution, or capacity building institution where the civil servant is sent for training, and not exceeding the minimum health insurance level applicable to foreign students in the host country.

- Expenses for translation and interpretation services: Implemented according to Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the regulations for expenditures on welcoming foreign guests to work in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses.

- Expenses for organizing classes: Surveying, negotiating, and developing study programs with training institutions or capacity building institutions abroad, based on actual incurred costs with full lawful vouchers and invoices.

- Expenses for meals, incidental expenses, accommodation, travel, airport fees, and procedures for exit and entry formalities (passport, visa): Implemented according to the current regulations stipulated in the Circular of the Ministry of Finance on travel expenses for state civil servants on short-term missions abroad funded by the state budget.

b) For localities:

Based on the expenditure content for training and capacity building for civil servants abroad as specified in Clause 4, Article 4 of this Circular, the People's Committee (People's Committee) of provinces and centrally-administered cities decides to allocate expenses according to the project approved by the competent authority of the locality and uses from the annual training and capacity building budget of the locality to implement.

4. Expenditure levels for training and capacity building for public officials:

Based on the financial resources allocated for the training and capacity building of public officials at agencies and units; based on the expenditure content for training and capacity building for civil servants and public officials as stipulated in Article 4 of this Circular and the expenditure levels for training and capacity building for civil servants as stipulated in Clause 1, Clause 2, Clause 3 of Article 5 of this Circular; the head of the public institution decides the expenditure levels for training and capacity building for public officials in accordance with the financial mechanism regulations of their own unit.

Article 6. Budget preparation, allocation, management, and settlement of training and capacity building expenses for civil servants and public officials:

1. Budget preparation, allocation, management, and settlement of state budget funds for training and capacity building for civil servants:

The preparation of budgets, allocation, and transfer of budget estimates, issuance, management, use, and settlement of state budget funds for implementing tasks of training and capacity building for civil servants shall be carried out in accordance with the current laws on state finance and budget and the specific provisions of this Circular.

a) Establishment of budget estimates:

- For Ministries and central agencies:

Annually, based on the goals and strategic orientation of training and capacity building for civil servants approved by the competent authority; the results of evaluating the implementation of training and capacity building tasks for civil servants in the previous year's report; requirements and tasks for training and capacity building for civil servants in the planned year and guidelines for preparing plans and budget estimates issued by the Ministry of Finance:

Ministries and central agencies guide subordinate units to prepare plans and budget estimates for implementing the training and capacity building tasks for civil servants in the planned year (including tasks for training and capacity building for civil servants within the country and abroad), consolidate the training and capacity building budget estimates for ministries and central agencies to send to the Ministry of Home Affairs for consolidation (before July 20), and simultaneously incorporate them into the budget estimates of ministries and central agencies to send to the Ministry of Finance for review and consolidation to submit to the competent authority for approval in accordance with the State Budget Law and guiding documents.

Specifically, for the task of training and capacity building for civil servants abroad, when ministries and central agencies prepare plans and budget estimates to send to the Ministry of Home Affairs for consolidation and also send to the Ministry of Finance, they must detail according to the following criteria:

+ Evaluation of the results of implementation and the situation of using funds in the previous year;

+ The agency responsible for organizing delegations for training and capacity building abroad;

+ Content of the training and capacity building courses;

+ Expected civil servants to be dispatched for training and capacity building;

+ Duration of study abroad;

+ Expected training and capacity building institutions;

+ Estimated budget for each delegation;

+ Total demand for training and capacity building funds for civil servants abroad.

- For the Ministry of Home Affairs:

Based on the proposals of ministries and central agencies and the total amount of training and capacity building funds for civil servants announced by the Ministry of Finance, the Ministry of Home Affairs takes the lead in formulating a plan to allocate training and capacity building funds for civil servants according to each task (training and capacity building for civil servants within the country and abroad), detailing for ministries and central agencies to send to the Ministry of Finance for review and consolidation to be included in the budget estimates of ministries and sectors to be submitted to the Government for decision by the National Assembly.

- For localities:

The Department of Home Affairs takes the lead and coordinates with relevant agencies to develop plans and budget estimates for implementing the training and capacity building tasks for civil servants in provinces and centrally-administered cities, detailing according to each task, training and capacity building projects/programs for civil servants (including tasks for training and capacity building for civil servants abroad), by implementing units, by budget sources (local budget, central government support budget, other funding sources), and sends to the Department of Finance for review and consolidation to be submitted to the competent authority for decision in accordance with regulations.

BASED ON THE REQUIREMENTS FOR STAFF WORK IN EACH PERIOD, THE LOCALITY DECIDES TO ALLOCATE FUNDS AND SEND PUBLIC OFFICIALS AND CIVIL SERVANTS TO TRAINING AND CAPACITY BUILDING ABROAD WITH THE SPIRIT OF ECONOMY, EFFECTIVENESS, AND SUITABILITY WITH THE BUDGET BALANCE CAPACITY OF THE LOCALITY.

- FOR TRAINING AND CAPACITY BUILDING PROJECTS/APPROACHES FOR PUBLIC OFFICIALS AND CIVIL SERVANTS APPROVED BY THE PRIME MINISTER TO BE IMPLEMENTED ACCORDING TO SEPARATE DECISIONS:

ANNUALLY, THE CENTRAL AGENCY RESPONSIBLE FOR THE PROJECT/APPROACH SHALL GUIDE THE MINISTRIES, SECTORS, AND LOCALITIES (DEPARTMENT OF ADMINISTRATIVE AFFAIRS) CONCERNED REGARDING THE OBJECTIVES, NUMBER OF OFFICIALS AND CIVIL SERVANTS TO BE TRAINED AND CAPACITY BUILT SO THAT THE MINISTRIES, SECTORS, AND LOCALITIES CAN DEVELOP PLANS AND BUDGET ESTIMATES FOR TRAINING AND CAPACITY BUILDING OF PUBLIC OFFICIALS AND CIVIL SERVANTS IN LINE WITH THE GOALS OF THE PROJECT/APPROACH APPROVED BY THE PRIME MINISTER. FOR PROJECTS/APPROACHES FOR TRAINING AND CAPACITY BUILDING OF PUBLIC OFFICIALS AND CIVIL SERVANTS WHERE THE PRIME MINISTER HAS PERMITTED THE CENTRAL BUDGET TO SUPPORT LOCALITIES THAT HAVE NOT YET BALANCED THEIR BUDGETS, THE DEPARTMENT OF FINANCE SHALL COMPILE AND SUBMIT TO THE PROVINCE PEOPLE'S COMMITTEE FOR APPROVAL THE PLAN AND BUDGET ESTIMATE FOR IMPLEMENTATION OF THE PROJECT/APPROACH IN THE LOCALITY, TO BE SENT TO THE CENTRAL AGENCY RESPONSIBLE FOR THE PROJECT/APPROACH AND THE MINISTRY OF FINANCE, SPECIFYING THE PORTION OF FUNDS TO BE SELF-GUARANTEED FROM THE LOCAL BUDGET AND THE PORTION OF FUNDS REQUESTED TO BE SUPPORTED BY THE CENTRAL BUDGET.

BASED ON THE PROPOSALS OF THE MINISTRIES, SECTORS, AND LOCALITIES; BASED ON THE TOTAL BUDGET FOR IMPLEMENTING THE PROJECT/APPROACH ANNOUNCED BY THE AUTHORIZED BODY, THE CENTRAL AGENCY RESPONSIBLE FOR THE PROJECT/APPROACH SHALL DEVELOP A DETAILED BUDGET ALLOCATION PLAN FOR IMPLEMENTING THE PROJECT/APPROACH TO BE SENT TO THE MINISTRY OF FINANCE FOR REVIEW AND COMBINED INTO THE BUDGET ESTIMATE OF THE MINISTRIES, SECTORS, AND LOCALITIES TO BE SUBMITTED TO THE AUTHORITIES AT VARIOUS LEVELS AS PROVIDED FOR IN THE STATE BUDGET LAW.

b) ALLOCATION AND ASSIGNMENT OF BUDGET ESTIMATES:

- For Ministries and central agencies:

BASED ON THE BUDGET ESTIMATE FOR TRAINING AND CAPACITY BUILDING OF PUBLIC OFFICIALS AND CIVIL SERVANTS; BASED ON THE BUDGET ESTIMATE FOR IMPLEMENTING TRAINING AND CAPACITY BUILDING PROJECTS/APPROACHES FOR PUBLIC OFFICIALS AND CIVIL SERVANTS ASSIGNED BY THE AUTHORIZED BODY; THE MINISTRIES AND CENTRAL AGENCIES SHALL ALLOCATE AND ASSIGN BUDGET ESTIMATES FOR TRAINING AND CAPACITY BUILDING TO BUDGET-FUNDING UNITS TO BE SENT TO THE MINISTRY OF FINANCE FOR REVIEW IN ACCORDANCE WITH THE STATE BUDGET LAW AND GUIDELINES ISSUED THEREUNDER; COPIES SHALL ALSO BE SENT TO THE MINISTRY OF HOME AFFAIRS (FOR TRAINING AND CAPACITY BUILDING BUDGET ESTIMATES) AND THE CENTRAL AGENCY RESPONSIBLE FOR THE PROJECT/APPROACH (FOR PROJECT/APPROACH IMPLEMENTATION BUDGET ESTIMATES) FOR MONITORING AND AGGREGATION.

THE DECISION TO ASSIGN BUDGET ESTIMATES BY THE MINISTRIES AND CENTRAL AGENCIES TO BUDGET-FUNDING UNITS MUST ENSURE THE TOTAL BUDGET ESTIMATE AND THE STRUCTURE OF FUNDS FOR EACH TRAINING AND CAPACITY BUILDING TASK AS ASSIGNED BY THE AUTHORIZED BODY.

- FOR PROVINCES AND DIRECTLY-GOVERNED CITIES:

BASED ON THE DECISION OF THE PRIME MINISTER ON ASSIGNING THE BUDGET FOR NATIONAL GOVERNMENT EXPENDITURE; BASED ON THE DECISION OF THE MINISTER OF FINANCE ON ASSIGNING THE BUDGET FOR LOCAL GOVERNMENT REVENUE AND EXPENDITURE (INCLUDING THE ASSIGNMENT OF ADDITIONAL TARGETED BUDGETS FOR LOCALITIES TO IMPLEMENT TRAINING AND CAPACITY BUILDING TASKS FOR PUBLIC OFFICIALS AND CIVIL SERVANTS ACCORDING TO PROJECT/APPROACHES APPROVED BY THE PRIME MINISTER); BASED ON THE LOCAL BUDGET BALANCING CAPACITY TO ARRANGE FOR TRAINING AND CAPACITY BUILDING TASKS FOR PUBLIC OFFICIALS AND CIVIL SERVANTS; THE PROVINCE PEOPLE'S COMMITTEE SHALL ASSIGN THE DEPARTMENT OF ADMINISTRATIVE AFFAIRS TO LEAD AND COOPERATE WITH THE DEPARTMENT OF FINANCE AND OTHER RELATED AGENCIES TO DEVELOP A BUDGET ALLOCATION PLAN FOR IMPLEMENTING TRAINING AND CAPACITY BUILDING TASKS FOR BUDGET-FUNDING UNITS TO BE SUBMITTED TO THE DEPARTMENT OF FINANCE FOR COMBINATION AND REPORTING TO THE PROVINCE PEOPLE'S COMMITTEE FOR SUBMISSION TO THE PROVINCE PEOPLE'S COUNCIL FOR DECISION.

FOR PROJECT/APPROACHES FOR TRAINING AND CAPACITY BUILDING WHERE THE CENTRAL GOVERNMENT HAS ASSIGNED ADDITIONAL TARGETED BUDGETS TO LOCALITIES, THE PROVINCE PEOPLE'S COMMITTEE MUST ALLOCATE NO LESS THAN THE AMOUNT SET BY THE CENTRAL GOVERNMENT FOR EACH PROJECT/APPROACH. AFTER THE BUDGET ALLOCATION PLAN IS APPROVED BY THE PROVINCE PEOPLE'S COUNCIL, THE PROVINCE PEOPLE'S COMMITTEE SHALL SEND THE RESULTS OF THE BUDGET ALLOCATION (IN DETAIL FOR EACH PROJECT/APPROACH) TO THE CENTRAL AGENCY RESPONSIBLE FOR THE PROJECT/APPROACH AND THE MINISTRY OF FINANCE AS REQUIRED.

c) MANAGEMENT AND FINAL ACCOUNTING:

- THE MANAGEMENT, USE, PAYMENT, AND FINAL ACCOUNTING OF FUNDS SPENT ON TRAINING AND CAPACITY BUILDING TASKS FOR PUBLIC OFFICIALS AND CIVIL SERVANTS (INCLUDING FUNDS FOR IMPLEMENTING TRAINING AND CAPACITY BUILDING PROJECT/APPROACHES) SHALL BE CONDUCTED IN ACCORDANCE WITH THE STATE BUDGET LAW AND GUIDELINES ISSUED THEREUNDER, AS WELL AS LEGAL REGULATIONS ON THE SYSTEM OF GOVERNMENT BUDGET ACCOUNTING.

- THE MANAGEMENT, USE, PAYMENT OF FUNDS SPENT ON TRAINING AND CAPACITY BUILDING TASKS FOR PUBLIC OFFICIALS AND CIVIL SERVANTS ABROAD SHALL BE CONDUCTED IN ACCORDANCE WITH THE REGULATIONS ON FOREIGN CURRENCY EXPENSES IMPLEMENTED ACCORDING TO THE ANNUAL BUDGET (FORM OF ADVANCE BUDGET DRAWDOWN) CALCULATED IN VIETNAMESE DONG FOR OUTBOUND MISSIONS AS PROVIDED IN CIRCULAR NO. 97/2004/TT-BTC OF OCTOBER 13, 2004, ISSUED BY THE MINISTRY OF FINANCE, GUIDING THE SYSTEM OF MANAGEMENT, PAYMENT, AND SETTLEMENT OF GOVERNMENT BUDGET EXPENSES IN FOREIGN CURRENCY THROUGH THE STATE TREASURY.

AT THE END OF THE YEAR, FUNDS SPENT ON TRAINING AND CAPACITY BUILDING TASKS FOR PUBLIC OFFICIALS AND CIVIL SERVANTS SHALL BE AGGREGATED IN THE FINAL ACCOUNTING REPORT OF THE MINISTRIES, CENTRAL AGENCIES, AND LOCALITIES IN ACCORDANCE WITH CURRENT REGULATIONS.

2. ESTABLISHMENT, ALLOCATION, MANAGEMENT, AND FINAL ACCOUNTING OF FUNDS FOR TRAINING AND CAPACITY BUILDING OF PUBLIC SERVICE EMPLOYEES:

BASED ON THE NEEDS FOR TRAINING AND CAPACITY BUILDING OF PUBLIC SERVICE EMPLOYEES AT THE ORGANIZATIONS; BASED ON THE CONTENT AND LEVEL OF EXPENSES AS PROVIDED IN THIS CIRCULAR; THE HEADS OF PUBLIC SERVICE ORGANIZATIONS SHALL DEVELOP BUDGET ESTIMATES FOR TRAINING AND CAPACITY BUILDING OF PUBLIC SERVICE EMPLOYEES TO BE COMBINED INTO THE REGULAR EXPENSE BUDGET OF THE ORGANIZATION IN ACCORDANCE WITH THE STATE BUDGET LAW AND LEGAL REGULATIONS ON THE FINANCIAL MECHANISM FOR PUBLIC SERVICE ORGANIZATIONS IN ACCORDANCE WITH THE FIELD OF ACTIVITY.

THE ALLOCATION AND FINAL ACCOUNTING OF FUNDS FOR TRAINING AND CAPACITY BUILDING OF PUBLIC SERVICE EMPLOYEES SHALL BE CONDUCTED IN ACCORDANCE WITH THE STATE BUDGET LAW AND LEGAL REGULATIONS ON THE FINANCIAL MECHANISM FOR PUBLIC SERVICE ORGANIZATIONS IN ACCORDANCE WITH THE FIELD OF ACTIVITY.

Article 7. Reporting and Inspection Regime

1. Annually, ministries, central agencies, provinces, and centrally governed cities shall be responsible for compiling and submitting reports on the implementation of training and capacity-building activities for civil servants to the Ministry of Home Affairs, the leading agency/project, and the Ministry of Finance.

2. The Ministry of Home Affairs and the leading agency/project shall be responsible for coordinating with the Ministry of Finance to conduct regular and spot inspections regarding the implementation of training and capacity-building tasks for civil servants, the use of project/program funds at units under ministries, central agencies, and localities to ensure supervision over the management and use of training and capacity-building funds in accordance with objectives, regulations, economy, and efficiency.

3. Provincial Departments of Home Affairs shall be responsible for coordinating with provincial Departments of Finance and relevant agencies to conduct regular and spot inspections, monitor, and evaluate the implementation of training and capacity-building tasks for civil servants within their jurisdictions to ensure achievement of assigned targets, proper and lawful use of funds, and compliance with regulations.

Article 8. Implementation organization

1. This Circular takes effect from June 15, 2018.

2. Repeal Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance guiding the management and use of training and capacity-building funds for state officials and civil servants.

For training and capacity-building classes implemented according to the plan assigned in 2018, agencies and units shall base their final accounts on the provisions of this Circular and actual expenditure vouchers at the time this Circular takes effect, in accordance with the State Budget Law, and within the budget allocation for 2018 granted by the competent authority.

3. In addition to the annual state budget allocated for training and capacity-building of civil servants, agencies and units at central and local levels may utilize regular budget allocations and other lawful sources of funding based on the needs of training and capacity-building tasks during each period to increase expenditures for these tasks and must comply with the expenditure provisions set out in this Circular.

4. The expenditure levels stipulated in this Circular serve as the basis for ministries and central agencies to prepare budgets for training and capacity-building of civil servants. Ministers and heads of central agencies shall proactively establish specific expenditure levels from the state budget that are appropriate and comply with the State Budget Law within the allocated budget for their units.

5. Based on the actual situation in the locality and the ability to balance the local budget, People's Committees of provinces and centrally governed cities shall proactively submit to the respective People's Councils for decisions on specific expenditure levels that are appropriate for implementation in their localities.

6. For training and capacity-building classes organized using funds contributed or sponsored by organizations and individuals, it is encouraged to apply the expenditure regulations set forth in this Circular to ensure economy and effectiveness. If higher expenditure levels are necessary, the training and capacity-building agencies and units shall decide accordingly based on the available funding resources.

7. When regulations concerning expenditure standards and norms referred to in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

8. During the implementation process, if difficulties arise, agencies and units are advised to report them to the Ministry of Finance for study and resolution./.