This Circular provides detailed guidance on the level and content of expenditures for management and general regulation work in local education sectors from collected tuition fees. The maximum expenditure shall not exceed 20% of the total tuition fee revenue, including support for management activities at District Education Offices and Departments of Education and Training as well as support for schools that do not collect tuition fees.
적용 범위
Public educational institutions within the national education system; Departments of Education and Training; State Treasury
핵심 사항
- Departments of Education and Training may expend up to a maximum of 20% of collected tuition fee revenue for management and general regulation work (Article 1)
- The content of expenditures includes support for management activities at District Education Offices and Departments of Education and Training, as well as support for schools that do not collect tuition fees (Article 2)
- Schools must deposit the collected tuition fee revenue into a special education fund account at the State Treasury (Article 3)
- Educational institutions shall use funds from tuition fee revenues in accordance with the provisions of Circular No. 54/1998/TTLT-BGDĐT-BTC (Article 3)
- Departments of Education and Training must prepare annual budget estimates for education fund expenditures to be submitted to financial authorities and the State Treasury (Article 3)
🌐 이 문서의 사회적 영향
- Strengthen management and regulation of tuition fee revenues, ensuring effective use
- Reduce the burden on schools that do not collect tuition fees through support from the general education fund
- Educational institutions must strictly adhere to regulations regarding financial management
❓ 자주 묻는 질문
What is the maximum level of expenditure for management and general regulation work?
Up to a maximum of 20% of collected tuition fee revenue.
What does the content of expenditures supporting management activities include?
It includes support for management activities at District Education Offices and Departments of Education and Training, as well as support for schools that do not collect tuition fees.
Schools must deposit the collected tuition fee revenue into which account?
A special education fund account at the State Treasury.
전문
JOINT CIRCULAR
JOINT CIRCULAR OF THE MINISTRY OF EDUCATION AND TRAINING - MINISTRY OF FINANCE
NO. 38/2001/TTLT-BGDĐT-BTC AUGUST 22, 2001 GUIDING ADDITIONAL PROVISIONS TO JOINT CIRCULAR NO. 54/1998/TTLT-BGDĐT-BTC AUGUST 31, 1998 ON THE COLLECTION, EXPENDITURE AND MANAGEMENT OF SCHOOL FEES AT PUBLIC EDUCATIONAL INSTITUTIONS UNDER THE NATIONAL EDUCATION SYSTEM ACCORDING TO DECREE NO. 70/1998/QĐ-TTG MARCH 31, 1998 OF THE GOVERNMENT
Joint Circular No. 54/1998/TTLT-BGDĐT-BTC of the Ministry of Education and Training - Ministry of Finance dated August 31, 1998 on the collection, expenditure and management of school fees at public educational institutions under the national education system according to Decision No. 70/1998/QĐ-TTg of the Government dated March 31, 1998. Now, the Ministry of Education and Training - Ministry of Finance guides the content of support for administrative work and general regulation in local education training sectors under Clause 2.4, Article 4 of Decision No. 70/1998/QĐ-TTg of the Government as follows:
1. Regarding expenditure level: not exceeding 20% of collected school fees.
2. Regarding expenditure content:
- Expenditure for administrative support at District Education Departments and Provincial Departments of Education and Training.
- Expenditure for regulation and support to schools that do not collect school fees.
3. Financial Management Work:
The Department of Education and Training and the Department of Finance and Prices shall cooperate in establishing ratios, expenditure levels, and content for submission to the People's Committee of provinces and centrally-administered cities for decision-making.
Schools directly collect monthly school fees from students and deposit them into a special education fund account at the State Treasury. Based on the ratio of school fees allocated for administrative support and general regulation as stipulated, educational institutions are responsible for calculating specifically and transferring this amount to an account opened by the Department of Education and Training at the State Treasury for allocation and general regulation according to regulations.
Educational institutions receiving financial support from school fee revenue shall use it in accordance with the provisions set out in Joint Circular No. 54/1998/TTLT-BGDĐT-BTC dated August 31, 1998 of the Ministry of Education and Training - Ministry of Finance.
Annually, along with preparing budgets for revenue and expenditure from state budget at all levels, educational institutions and Departments of Education and Training shall prepare budgets for school fee funds and general regulation items to be submitted to financial authorities and the State Treasury.
This Circular takes effect from September 1, 2001 and replaces Joint Circular No. 34/1999/TTLT-BGDĐT-BTC dated August 27, 1999 of the Ministry of Education and Training - Ministry of Finance.
Lê Vũ Hùng
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(Signed) Nguyễn Thị Kim Ngân |
(Signed) (Signed) |
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