Joint Circular No. 38/2001/TTLT-BGDĐT-BTC guiding additional provisions of Circular No. 54/1998/TTLT-BGDĐT-BTC dated August 31, 1998 on the collection, expenditure, and management of tuition fees at public educational institutions within the national education system pursuant to Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister.

JOINT CIRCULAR

Supplementing Circular No. 54/1998/TTLT-BGDĐT-BTC dated August 31, 1998 on the collection, expenditure, and management of tuition fees at public educational institutions under the national education system pursuant to Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister 

The Ministry of Education and Training and the Ministry of Finance issued Circular Joint Circular No. 54/1998/TTLT-BGDĐT-BTC dated August 31, 1998 on the collection, expenditure, and management of tuition fees at public educational institutions under the national education system pursuant to Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister. Now, the Ministry of Education and Training and the Ministry of Finance provide guidance on the content of the support for management work and general regulation within the local education and training sector according to Clause 2.4, Article 4 of Decision No. 70/1998/QĐ-TTg of the Prime Minister as follows:

1. Regarding the expenditure level: not exceeding 20% of the collected tuition fees.

2. Regarding the expenditure content:

- Expenditure supporting management work at District Education Departments and Provincial Departments of Education and Training.

- Expenditure for regulating support to schools that do not collect tuition fees.

Financial Management Work:

Provincial Departments of Education and Training and Provincial Departments of Finance and Price Control shall cooperate in establishing the ratio, expenditure level, and expenditure content to be submitted to the People's Committee of the province or centrally-administered city for decision.

Schools directly collect monthly tuition fees from students and deposit them into the tuition fee fund account at the State Treasury. Based on the ratio of tuition fees allocated for management support and general regulation as prescribed, educational and training institutions have the responsibility to calculate specifically and transfer this amount to the account opened by the Provincial Department of Education and Training at the State Treasury for the Provincial Department of Education and Training to allocate and regulate according to regulations.

Educational and training institutions receiving financial support from tuition fee revenues are responsible for using it in accordance with the contents stipulated in Circular No. 54/1998/TTLT-BGDĐT-BTC dated August 31, 1998 of the Ministry of Education and Training and the Ministry of Finance.

Annually, along with preparing the budget for revenue and expenditure from state budgets at all levels, educational and training institutions and Provincial Departments of Education and Training prepare the budget for revenue and expenditure of the tuition fee fund and general allocations to be submitted to the finance 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 and the Ministry of Finance.