JOINT CIRCULAR No. 40/2013/TTLT-BTC-BGDĐT GUIDING THE MANAGEMENT AND USE OF FUNDS FOR IMPLEMENTATION OF THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING FOR THE 2012-2015 PERIOD

JOINT CIRCULAR

Guidelines for managing and using funds to implement the National Target Program

 on education and training during the period of 2012 – 2015

________________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Government Chairman on promulgating the Regulations on management and operation of national target programs;

Pursuant to Decision No. 2406/QĐ-TTg dated December 18, 2011 of the Government Chairman on promulgating the list of national target programs during the period of 2012 - 2015;

Implementing Decision No. 1210/QĐ-TTg dated September 5, 2012 on approving the National Target Program on education and training during the period of 2012 - 2015;

The Minister of Finance and the Minister of Education and Training issue this Circular guiding the management and use of funds to implement the National Target Program on education and training during the period of 2012 - 2015 as follows:

Article 1. General Provisions

1. This Circular guides the management and use of funds to implement the National Target Program on Education and Training during the period of 2012 - 2015 (hereinafter referred to as the "Program") as stipulated in Decision No. 1210/QĐ-TTg dated September 5, 2012 of the Government Chairman on approving the Program, including:

a) Project 1: Supporting universal preschool education at age five, eradicating illiteracy and preventing re-illiteracy, maintaining the results of universal primary education, implementing universal lower secondary education at the appropriate age, and supporting universal upper secondary education (Code number 0118).

b) Project 2: Enhancing foreign language teaching and learning in the national education system (Code number 0121).

c) Project 3: Supporting education in mountainous areas, ethnic minority regions, and difficult areas; Supporting material infrastructure for specialized schools and teacher training institutions (Code number 0123).

d) Project 4: Improving the capacity of program managers and monitoring and evaluating the implementation of the Program (Code number 0124).

2. The entities subject to this Circular are agencies and units that use the Program's budget to implement projects and agencies managing the Program according to Decision No. 1210/QĐ-TTg dated September 5, 2012 of the Government Chairman on approving the Program on education and training during the period of 2012 - 2015.

3. The sources of funding for the Program include: Central government budget, local government budget, and other legitimate sources of capital raised.

Among these, state budget investment funds (central government budget and local government budget) are allocated only for implementing the content of supporting the construction of 41 new county-level boarding schools for ethnic minorities, 07 provincial-level boarding schools for ethnic minorities in the areas covered by Project 3: Supporting education in mountainous areas, ethnic minority regions, and difficult areas; Supporting material infrastructure for specialized schools and teacher training institutions. 4. Heads of agencies and units benefiting from the Program shall proactively mobilize and utilize other legitimate sources of funding such as retained fees and charges, voluntary contributions from individuals and economic-social organizations both domestically and internationally (in cash, in kind, labor services...) to achieve the project objectives of the Program.

5. The use of Program funds must comply with current State regulations on financial management, budget preparation, allocation, utilization, settlement, and regular and periodic reporting systems.

6. The areas with particularly difficult socio-economic conditions as specified in Decision No. 1210/QĐ-TTg dated September 5, 2012 of the Government Chairman on approving the Program on education and training during the period of 2012 - 2015 include particularly difficult communes and villages defined by competent authorities.

6. The areas with extremely difficult socio-economic conditions as specified in Decision No. 1210/QD-TTg dated September 5, 2012, of the Prime Minister approving the National Target Program on Education for the period 2012-2015 include the particularly difficult communes and villages as defined by the competent authority.

Article 2. Content and General Expenditure Levels

1. The content and expenditure levels for summary meetings, finalization meetings, vocational training sessions, and work expenses for inspection and supervision activities conducted according to Circular No. 97/2010/TT-BTC dated July 6, 2010, which stipulates the working expense system and the organization of conferences for state agencies and public service units.

2. Training and professional development classes for teachers, lecturers, and educational management staff under the National Target Program on Education and Training shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, which regulates the preparation of budgets, management, and utilization of state budget funds for training and professional development of officials and civil servants.

3. Surveys and research activities of the National Target Program on Education and Training shall be carried out in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, concerning the management, use, and settlement of funds for conducting surveys and statistics.

4. For the procurement of equipment, materials, books, audiovisual media, and teaching aids using the National Target Program on Education and Training funds, it must comply with the provisions of the Bidding Law No. 61/2005/QH11 dated November 26, 2005, the Law Amending and Supplementing Certain Provisions of Laws Related to Investment in Construction Projects No. 38/2009/QH12, Decree No. 85/2009/NĐ-CP dated October 15, 2009, guiding the implementation of the Bidding Law and the selection of construction contractors under the Construction Law, Circular No. 68/2012/TT-BTC dated April 26, 2012, issued by the Ministry of Finance, regarding bidding for the purchase of assets to maintain the regular operation of state agencies, and other current guiding documents of the State.

5. For the regular operational expenses of the Management Board of the National Target Program on Education and Training, it must comply with the provisions of the State Budget Law, Circular No. 161/2012/TT-BTC dated October 2, 2012, issued by the Ministry of Finance, concerning the control and payment of state budget expenditures through the State Treasury, and other current guiding documents of the State (if applicable).

Article 3. Content and Special Expenditure Levels for Projects

1. Project 1: Supporting universal preschool education at age five, eradicating illiteracy, preventing re-illiteracy, maintaining the results of universal primary education, implementing universal lower secondary education at the appropriate age, and supporting universal upper secondary education.

1.1. Funding for the minimum teaching equipment for preschool groups to implement the new preschool education program; funding for purchasing software games to familiarize with computers, outdoor toys for preschool schools; funding for purchasing additional textbooks for primary and lower secondary schools in communes with particularly difficult socio-economic conditions: Implemented according to Clause 4, Article 2 of this Circular.

1.2. Funding for surveying and statistics on the number of illiterate and re-illiterate individuals aged 15-55; surveying the situation of universal preschool education, primary education, and universal lower secondary education; inspecting the recognition of universal education (preschool at age five, primary, lower secondary) and eradication of illiteracy: The content and expenditure levels are implemented according to Clause 1 and Clause 3, Article 2 of this Circular.

1.3. Funding for learning materials and study materials for learners participating in literacy and anti-re-illiteracy classes, universal primary and lower secondary education classes: The content and expenditure levels apply according to the regulations on providing learning materials for lower secondary school students in Section 6, Article 2, Joint Circular No. 109/2009/TTLT/BTC-BGDĐT dated May 29, 2009, issued by the Ministry of Finance and the Ministry of Education and Training, guiding certain financial systems for students in boarding schools for ethnic minorities and preparatory universities for ethnic minorities.

1.4. Funding for mobilizing illiterate and re-illiterate individuals aged 15-60 to attend literacy classes; mobilizing children within the compulsory education age range who have dropped out of school or do not have the opportunity to attend school to join universal education classes or return to school to continue their studies; mobilizing almost all six-year-old children to enter first grade to achieve universal primary education at the appropriate age level two; mobilizing almost all eleven-year-olds who have completed primary education to enter sixth grade to achieve universal lower secondary education at the appropriate age; promoting and creating conditions for most disadvantaged or disabled children to study at general education institutions or integrated education institutions, specialized education institutions.

1.5. Funding for lighting in evening universal education classes, purchasing notebooks to track the learning process; funding for the activities of the Implementation Universal Education Steering Committee from universal preschool at age five to universal lower secondary education.

1.6. Allowance for personnel engaged in literacy and universal education programs.

Based on the actual situation in localities and within the state budget allocated to the National Target Program on Education and Training assigned by the Government, provincial People's Committees shall submit to the People's Councils at the same level specific expenditure levels for the contents in Clause 1.4, 1.5, and 1.6 of this Article to be implemented locally.

1.7. Funding for professional training for teachers teaching universal primary and lower secondary education classes: The content and expenditure levels are implemented according to Clause 2, Article 2 of this Circular.

1.8. Payment for teaching services for literacy and anti-re-illiteracy classes, universal education classes:

a) For teachers within the education sector's staffing, the payment for overtime teaching hours is calculated based on the excess hours beyond the standard teaching hours and paid according to the current regulations (Joint Circular 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 the overtime pay system for teachers in public educational institutions).

b) For persons outside the education sector's establishment, if they meet the required standards and teaching capabilities, voluntarily participate in teaching literacy classes and universal education classes, they shall enter into contracts with units assigned to organize such classes, with remuneration levels under the contracts equivalent to the salary of teachers within the establishment with the same level of training and years of service teaching at the same educational level and class (according to the salary scale issued together with Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government).

2. Project 2: Enhance foreign language teaching and learning in the national education system.

2.1. Funding for developing programs and compiling textbooks corresponding to the ten-year foreign language program from grade 3 to grade 12; developing programs for teaching and learning in foreign languages for certain subjects such as Mathematics and other suitable subjects in secondary schools.

The contents and funding levels are as follows:

a) Developing overall programs and subject programs:

- Program development: Maximum VND 150,000 per session;

- Revision and overall editing: Maximum VND 45,000 per session;

- Program review: Maximum VND 10,000 per session per person.

b) Textbook compilation:

- Remuneration for authors: VND 100,000 - 400,000 per session;

- Remuneration for chief editor: Maximum VND 45,000 per session;

- Remuneration for overall chief editor: Maximum VND 30,000 per session;

- Remuneration for reviewing outlines: VND 100,000 - 400,000 per outline draft per person;

- Remuneration for reviewing manuscript drafts: VND 1,000 - 5,000 per page of manuscript draft per person (manuscript draft size 14.5cm x 20.5cm).

c) Compilation of exercise books and instructional materials: The remuneration levels applied in point b, Clause 2.1 of this Article, with the number of sessions calculated as 3 pages = 1 session.

d) Remuneration for translating materials:

- From foreign languages to Vietnamese: Maximum VND 90,000 per page of 350 words;

- From Vietnamese to foreign languages: Maximum VND 100,000 per page of 350 words.

đ) Remuneration for illustrating books:

- Remuneration for cover illustration: VND 100,000 - 300,000 per cover;

- Remuneration for technical drawing: VND 1,000 - 15,000 per image;

- Remuneration for artistic illustration: VND 20,000 - 200,000 per image.

e) Funding for organizing book completion:

The Head of the Foreign Language Teaching and Learning Project Management Board for the period 2008-2020 shall consider the necessity and decide on organizing book completion camps for specific types of books but not exceeding three days for each camp organization.

During the time organizing book completion camps, the following items may be funded:

- Remuneration for authors and editors: Maximum VND 100,000 per person per day;

- Subsidy for meals (for authors, editors, members of the organizing board): Maximum VND 100,000 per person per day;

- Water expenses: Maximum VND 30,000 per person per day;

- Transportation expenses: Reimbursed based on actual costs;

- The organizing board shall pay for room rental at the location where work is conducted; the funding level shall be in accordance with the current travel expense regulations.

g) Funding for book evaluation:

The Head of the Foreign Language Teaching and Learning Project Management Board for the period 2008-2020 shall consider the necessity and decide on organizing book evaluation camps for specific types of books but not exceeding three days for each camp organization.

During the time concentrating on organizing book evaluations, the following items may be funded:

- Subsidy for meals: Maximum VND 100,000 per person per day;

- Water expenses: Maximum VND 30,000 per person per day;

- Transportation expenses: Reimbursed based on actual costs;

- The organizing board shall pay for room rental at the location where work is conducted; the funding level shall be in accordance with the current travel expense regulations;

- Funding for book evaluation reading: Maximum VND 15,000 per session per person;

- Remuneration for members of the Evaluation Board (for the days organizing book evaluations):

+ Chairman of the Evaluation Board: Maximum VND 100,000 per person per session;

+ Deputy Chairmen, Members, Secretaries of the Evaluation Board: Maximum VND 80,000 per person per session;

+ Other members: Maximum VND 50,000 per person per session.

h) Funding for printing teacher textbooks and instructional materials to distribute to teachers participating in pilot teaching: Implemented according to the provisions of Clause 4, Article 2 of this Circular.

2.2. Funding for developing enhanced foreign language programs and compiling corresponding coursebooks for vocational schools, junior colleges, colleges, and universities: The contents and funding levels shall be implemented according to Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance regarding the contents and funding levels for developing framework programs and compiling coursebooks for university, college, and junior college majors.

2.3. Developing question banks and model examination papers for assessment: The contents and funding levels shall be implemented according to the provisions of Joint Circular No. 66/2012/TTLT-BTC-BGDĐT dated April 26, 2012 of the Ministry of Finance and the Ministry of Education and Training guiding the contents, funding levels, and financial management procedures for developing multiple-choice question banks, organizing general examinations, and preparing for international and regional Olympiad competitions.

2.4. Developing and selecting foreign language teaching-learning software: Implemented according to the provisions of Clause 4, Article 2 of this Circular.

2.5. Funding for surveying and assessing the foreign language proficiency of current education managers, foreign language lecturers, and foreign language teachers at educational institutions: The contents and funding levels shall be implemented according to the provisions of Clause 1 and Clause 3, Article 2 of this Circular.

2.6. Organize training and continuous improvement programs to enhance the current foreign language teachers' qualifications; provide training on modern foreign language teaching methods as well as other auxiliary skills (such as: Skills in using multimedia equipment, ability to exploit the Internet and specialized software...); short-term training courses and issue six-month pedagogical certificates for those with appropriate language proficiency wishing to become foreign language teachers; train and improve teachers and technicians to effectively use foreign language teaching and learning equipment, properly exploit foreign information resources, especially the Internet, for foreign language teaching and learning: The content and funding levels shall be implemented according to Circular Joint No. 98/2012/TTLT-BTC-BGDĐT dated June 18, 2012, issued by the Ministry of Finance and the Ministry of Education and Training guiding the content and funding levels for implementing Decision No. 1400/QĐ-TTg dated September 30, 2008, of the Prime Minister regarding the Project "Teaching and Learning Foreign Languages in the National Education System for the period 2008-2020".

2.7. Short-term and long-term overseas training programs aimed at enhancing foreign language capabilities, teaching methods, and the application of information technology in teaching for teachers: The content and funding levels shall be implemented according to Circular Joint No. 98/2012/TTLT-BTC-BGDĐT dated June 18, 2012, issued by the Ministry of Finance and the Ministry of Education and Training guiding the content and funding levels for implementing Decision No. 1400/QĐ-TTg dated September 30, 2008, of the Prime Minister regarding the Project "Teaching and Learning Foreign Languages in the National Education System for the period 2008-2020".

2.8. Expenditure on purchasing teaching and learning equipment suitable for the implementation schedule of the Project "Teaching and Learning Foreign Languages in the National Education System for the period 2008-2020": Implemented in accordance with Clause 4, Article 2 of this Circular.

Based on the content of the Project "Teaching and Learning Foreign Languages in the National Education System for the period 2008-2020", which has been approved by the Prime Minister, and within the State budget allocation for the National Target Program on Education and Training assigned by the Government, the Ministry of Education and Training shall take the lead and allocate funds to implement the tasks specified in Point 2.1, 2.2, 2.3, and 2.4 of Clause 2 of this Article.

3. Project 3: Support for education in mountainous areas, ethnic minority regions, and difficult areas; support for material infrastructure of specialized schools and teacher training institutions.

3.1. Expenditure on supporting the construction of additional classrooms, subject-specific classrooms, libraries, multi-purpose halls, dormitories for students, dining halls, and offices for management staff and teachers at boarding schools for ethnic minorities (PTDTNT): Implemented in accordance with Clause 5, Article 2 of this Circular.

3.2. Expenditure on supporting the construction of new county-level PTDTNT schools, provincial-level PTDTNT schools (in provinces such as Ha Giang, Tuyen Quang, Cao Bang, Bac Kan, Thai Nguyen, Hoa Binh, Thanh Hoa, Nghe An, Kon Tum, Gia Lai, Dak Lak, Dak Nong, Lam Dong, Ninh Thuan, Binh Phuoc, Binh Thuan, An Giang, Kien Giang, Tra Vinh, Soc Trang, Bac Lieu, Ca Mau): Implemented in accordance with Clause 5, Article 2 of this Circular.

3.3. Organize training and seminars to enhance the capacity of management staff and teachers at boarding schools for ethnic minorities; provide language training for teachers at PTDTNT and PTDT half-board schools: The content and funding levels shall be implemented in accordance with Clause 2, Article 2 of this Circular.

3.4. Expenditure on compiling materials to serve the educational activities of boarding schools for ethnic minorities: The content and funding levels shall be applied in accordance with point c, item 2.1, Clause 2, Article 3 of this Circular.

3.5. Expenditure on supporting the renovation of material infrastructure, purchasing equipment, and constructing project components:

a) Expenditure on supporting the construction, renovation, and upgrading of material infrastructure, purchasing equipment to meet national standards for educational facilities in mountainous areas, difficult areas, and schools with ethnic minority students, and PTDT half-board schools: Implemented in accordance with Clause 4 and Clause 5, Article 2 of this Circular.

b) Expenditure on supporting the construction of additional project components and purchasing equipment for preparatory universities, university preparatory departments, and PTDTNT schools under the Ministry of Education and Training: Implemented in accordance with Clause 4 and Clause 5, Article 2 of this Circular.

c) Expenditure on supporting the construction of additional classrooms, staff houses, and purchasing teaching equipment and supplies for some primary school branches in villages with very small ethnic groups in six provinces: Lao Cai, Ha Giang, Dien Bien, Lai Chau, Nghe An, Kon Tum: Implemented in accordance with Clause 4 and Clause 5, Article 2 of this Circular.

3.6. Compile and conduct training based on special materials to support teachers and students from very small ethnic groups:

a) Compile special materials to support teachers and students from very small ethnic groups: The content and funding levels shall be applied in accordance with point c, item 2.1, Clause 2, Article 3 of this Circular.

b) Conduct training based on special materials to support teachers and students from very small ethnic groups: The content and funding levels shall be implemented in accordance with Clause 2, Article 2 of this Circular.

3.7. Implement the purchase and distribution of books and stories free of charge to primary and secondary schools in mountainous and ethnic regions according to Decision No. 21/TTg of the Prime Minister.

3.8. Pilot teaching of the Technology Education Vietnamese Language 1 textbook for ethnic minority elementary school students (Implementation at the central level):

a) Train core teachers to pilot teach the Technology Education Vietnamese Language 1 textbook: The content and funding levels shall be implemented in accordance with Clause 2, Article 2 of this Circular.

b) Print and distribute illustrative teaching materials and audio-visual aids to localities: Implemented in accordance with Clause 4, Article 2 of this Circular.

c) Inspect, evaluate, provide technical support to localities; annual review meetings and deployments: The content and funding levels shall be implemented in accordance with Clause 1, Article 2 of this Circular.

3.9. Expenditure on supporting the construction of classrooms, subject-specific classrooms, multi-purpose halls, libraries, teachers' meeting rooms, dormitories, and dining halls for specialized schools: Implemented in accordance with Clause 5, Article 2 of this Circular.

3.10. Support for investment in construction, renovation, and repair of school buildings, lecture halls, dormitories, libraries, laboratories, and faculty offices; purchasing additional equipment for research, experiments, and other equipment serving teaching and learning at teacher training schools and departments: Implemented according to the provisions of Clause 5, Article 2 of this Circular.

3.11. Inspection, evaluation, annual review meetings for activities supporting ethnic minority boarding schools, ethnic minority residential schools, and schools with students from very small ethnic groups (Tasks carried out at the central level): Content and expenditure levels are implemented according to the provisions of Clause 1, Article 2 of this Circular.

4. Project 4: Enhancing the capacity of program management staff and monitoring, evaluating the implementation of the Program.

4.1. For the activities of the Management Board of the National Target Program on Education and Training at the central level:

a) Hiring domestic consultants to develop indicators, monitoring, and evaluation systems for the Program: Applied according to the provisions of Circular No. 219/2009/TT-BTC dated November 19, 2009, of the Ministry of Finance regarding certain cost standards applicable to projects/programs using Official Development Assistance (ODA) funds.

b) For contracted staff working full-time at the Program Management Office: Salary and allowances according to rank and salary supplements are paid according to Decree No. 204/2004/NĐ-CP dated December 14, 2004, of the Government on salary regulations for civil servants, public officials, and armed forces personnel, and contributions (health insurance, social insurance, trade union fees) according to current state regulations.

c) Organizing training sessions to disseminate indicators, monitoring, and evaluation systems for the Program for central-level management staff and provincial-level staff of localities: Content and expenditure levels are implemented according to the provisions of Clause 2, Article 2 of this Circular.

d) Conducting inspections, supervision, organizing regular meetings, mid-year reviews, and final summaries of the Program's implementation situation: Content and expenditure levels are implemented according to the provisions of Clause 1, Article 2 of this Circular.

đ) Updating data, collecting and processing information, developing software for managing Program data is implemented according to the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance guiding the cost of creating electronic information.

e) Summarizing, building reports, analyzing, and evaluating the implementation of annual targets, indicators, and tasks of the Program: Maximum not exceeding 1,000,000 VND per component project report and 2,000,000 VND per overall Program report.

g) Conducting audits of the use of Program funds (state audit, independent audit).

Regular operating expenses of the Management Board of the National Target Program on Education and Training.

4.2. For the activities of the implementing agencies of the National Target Program on Education and Training at the local level:

a) Organizing training sessions to disseminate indicators, monitoring, and evaluation systems for the Program for district and commune-level management staff, units implementing at the locality, and travel expenses for staff sent to attend training courses organized by the Central Management Board of the National Target Program on Education and Training: Content and expenditure levels are implemented according to the provisions of Clause 2, Article 2 of this Circular.

b) Conducting inspections, supervision, organizing regular meetings, mid-year reviews, and final summaries of the Program's implementation situation within the jurisdiction: Content and expenditure levels are implemented according to the provisions of Clause 1, Article 2 of this Circular.

c) Updating data, collecting and processing information, developing software for managing Program data is implemented according to the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance guiding the cost of creating electronic information.

d) Summarizing, building reports, analyzing, and evaluating the implementation of annual targets, indicators, and tasks of the Program within the jurisdiction: Maximum not exceeding 500,000 VND per district-level report and 1,000,000 VND per provincial-level report.

Article 4. Establishment, allocation, management, and settlement of the Program's budget

The establishment of the budget estimate, allocation, transfer of the budget estimate, disbursement, management, utilization, and settlement of the Program's budget shall be carried out in accordance with the provisions of the State Budget Law, guiding documents for the implementation of the State Budget Law, and specific provisions set forth in this Circular.

1. Preparing budgets

Annually, based on the objectives and tasks for the period 2012-2015 approved by the Prime Minister under Decision No. 1210/QĐ-TTg dated September 5, 2012, based on the component projects of the National Target Program on Education and Training approved by the Ministry of Education and Training according to regulations, the results of evaluating the implementation of the Program in the reporting year; the objectives and tasks of the Program for the planning year and guidelines for building plans and establishing budget estimates issued by the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Education and Training (including objectives, tasks, funding, organizational measures), relevant ministries, sectors, and localities shall implement as follows:

1.1. Ministries and central agencies shall guide subordinate units in building plans and budget estimates for implementing the National Target Program on Education and Training for the planning year (which must be detailed according to each objective, project, and source of funds: investment capital, recurrent capital), aggregate to build the budget estimate for the National Target Program on Education and Training of the ministry or central agency, send it to the Ministry of Education and Training for consolidation, and simultaneously consolidate it into the budget estimate of the ministry or central agency for submission to the Ministry of Planning and Investment and the Ministry of Finance as prescribed.

1.2. Departments of Education and Training of provinces and centrally-administered cities have the main responsibility to coordinate with related agencies in building plans and budget estimates for implementing the National Target Program on Education and Training at the provincial and centrally-administered city levels, detailed according to each objective, project, and source of funding (central budget, local budget, other sources of funding) and according to the type of capital (investment capital, recurrent capital), submit them to the Department of Planning and Investment, the Department of Finance for consolidation and approval by the People's Committee of the province or centrally-administered city, and send them to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

1.3. The Ministry of Education and Training:

Based on Decision No. 60/2010/QĐ-TTg dated September 30, 2010 of the Prime Minister regarding the issuance of principles, criteria, and allocation standards for development investment capital from the state budget for the period 2011-2015, based on the proposals of central ministries and agencies and localities and the total amount of the National Target Program on Education and Training's funding announced by the competent authority and the component projects of the National Target Program on Education and Training approved by the Ministry of Education and Training according to regulations, the Ministry of Education and Training shall take the lead in building the budget estimate and funding allocation plan for the National Target Program on Education and Training for each objective, project, and type of capital (investment capital, recurrent capital) and detail it for central ministries and sectors and provinces and centrally-administered cities according to the following principles and criteria:

a) In line with the objectives and tasks approved for the entire program period and the planning year.

b) Based on socio-economic survey and statistical data and educational statistics to allocate funding for specific objectives (such as universal education, additional classroom needs...), priority objectives.

c) Based on the proposals of implementing agencies to consider allocating funding with focus on solving priority objectives and special tasks of the sector.

Before September 15 of the preceding year, the Ministry of Education and Training shall submit the funding allocation plan for the National Target Program on Education and Training to the Ministry of Planning and Investment and the Ministry of Finance for review and consolidation into the budget estimates of ministries, sectors, and localities to be submitted to the Government and the National Assembly for decision.

2. Allocation and transfer of the budget

2.1. For ministries and central agencies:

Based on the budget estimate for the National Target Program on Education and Training assigned by the Prime Minister, they shall allocate the budget estimate to subordinate units according to the specific objectives and tasks of each project, and submit the results of the allocation and transfer of the budget estimate for the National Target Program on Education and Training to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance as prescribed.

2.2. For provinces and centrally-administered cities:

Based on the budget allocated by the Prime Minister for the National Target Program on Education and Training, the People's Committees of provinces and centrally-administered cities shall assign the Department of Education and Training to coordinate with the Department of Planning and Investment, the Department of Finance, and related agencies in formulating plans for allocating the budget estimate for implementing the National Target Program on Education and Training projects, plans for mobilizing funding from the local budget, and other sources of funding to implement the Program. The allocation plan shall be detailed for each project and implementing unit, submitted to the Department of Finance and the Department of Planning and Investment for consolidation and reported to the People's Committee of the province or centrally-administered city for consideration and approval by the People's Council at the same level before issuing decisions to allocate the budget estimate to beneficiary units. The allocated funding must not be lower than the budget estimate for the National Target Program on Education and Training assigned by the Prime Minister.

For specific contents and projects assigned by the Central Government as separate objectives, the People's Committees of provinces and centrally-administered cities must allocate funding not lower than the level specified by the Central Government for each content and project throughout the period 2012-2015. For other projects, the People's Committees of provinces and centrally-administered cities shall independently allocate and adjust funding among projects but must ensure the completion of the objectives of each component project of the National Target Program on Education and Training determined for the period 2012-2015. After the funding allocation plan for the National Target Program on Education and Training is approved, the People's Committees of provinces and centrally-administered cities shall be responsible for submitting the detailed results of the allocation of the budget estimate for the National Target Program on Education and Training (detailed by each project) to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance as prescribed.

2.3. The decision allocating the budget of the Ministries, central agencies, People's Committees of provinces and centrally governed cities to units for implementation must be detailed according to sources of funds (operational capital, investment capital) and according to economic sectors (types, items in the current state budget classification and budget code) of each project under the National Target Program for Education and Training. Agencies and units allocated the budget for the National Target Program for Education and Training when allocating and assigning budgets to subordinate units must ensure compliance with the total amount, budget structure for component projects assigned by superiors and according to the correct classification and budget code of each project under the National Target Program for Education and Training.

3. Management, utilization, and settlement of the budget

3.1. Agencies and units allocated and assigned the budget to implement the National Target Program for Education and Training shall be responsible for managing, utilizing, and settling accounts in accordance with prescribed regulations.

3.2. Agencies and units using the budget for the National Target Program for Education and Training must open accounting books to record, account for, and settle accounts in accordance with the provisions of the Accounting Regulations for Administrative and Public Services issued by Decision No. 19/2006/QD-BTC dated March 30, 2006, of the Minister of Finance and Circular No. 185/2010/TT-BTC dated November 15, 2010, of the Ministry of Finance on amending and supplementing the Accounting Regulations for Administrative and Public Services issued together with Decision No. 19/2006/QD-BTC. The budget for the National Target Program for Education and Training shall be accounted for according to chapters, types, and items corresponding to the state budget classification and the program budget code issued by Decision No. 33/2008/QD-BTC dated June 2, 2008, of the Minister of Finance on issuing the system of state budget classifications, Circular No. 30/2011/TT-BTC dated April 16, 2011, of the Ministry of Finance, and Circular No. 110/2012/TT-BTC dated July 3, 2012, of the Ministry of Finance on amending and supplementing the state budget classification.

3.3. For the use of the budget for the National Target Program for Education and Training for construction, renovation, and repair, it must be carried out in accordance with current regulations (Circular No. 86/2011/TT-BTC dated June 17, 2011, of the Ministry of Finance on management, payment of investment capital and operational capital with investment characteristics from state budget funds and other current guiding documents of the State).

Specifically, for projects investing in infrastructure construction in poor districts according to Resolution No. 30a/2008/NQ-CP dated December 27, 2008, of the Government on the Program to Support Rapid and Sustainable Poverty Reduction in 61 Poor Districts, the management and payment of capital shall be implemented in accordance with Circular No. 46/2010/TT-BTC dated April 8, 2010, of the Ministry of Finance on management, payment, and settlement of investment capital for infrastructure construction projects in poor districts implementing Resolution No. 30a/2008/NQ-CP and any subsequent amendments and supplements (if any).

In addition to annual finalizing of the budget source mentioned above, for projects investing in construction, renovation, and repair using the budget for the National Target Program for Education and Training, after completion, they must be finalized in accordance with Circular No. 19/2011/TT-BTC dated February 14, 2011, on finalizing completed projects funded by state capital.

3.4. The State Treasury shall control, issue, and pay for projects of the National Target Program for Education and Training in accordance with the State Budget Law and Circulars of the Ministry of Finance guiding the management, issuance, and payment of state budget expenditures through the State Treasury, current expenditure regulations, and the provisions of this Circular.

3.5. Quarterly and annually, units using the National Target Program for Education and Training budget shall reconcile disbursement situations with the State Treasury where transactions are conducted, and the State Treasury shall compile reports to higher-level State Treasuries.

3.6. Agencies and units allocated and assigned the budget to implement the National Target Program for Education and Training shall be responsible for managing, utilizing, and compiling reports to finalize the National Target Program for Education and Training budget in accordance with prescribed regulations.

Article 5. Reporting System

1. Every six months, units directly using and benefiting from the National Target Program for Education and Training budget at provincial and centrally governed city levels shall report on the implementation and results of the National Target Program for Education and Training (budget, indicators, professional tasks) to the Department of Education and Training, the Department of Planning and Investment, and the Department of Finance.

2. The Department of Education and Training shall be responsible for compiling the implementation and results of the National Target Program for Education and Training (budget, indicators, professional tasks) of subordinate units in provinces and centrally governed cities for approval by the People's Committee and reporting to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

3. Every six months, central ministries and agencies using the National Target Program for Education and Training budget shall report on the implementation and results of the National Target Program for Education and Training (budget, indicators, professional tasks) to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

4. Reports for the first six months of the year shall be sent to relevant agencies before July 31 (applicable to units using the budget reporting to the main supervising ministry, the Department of Education and Training), before August 31 (applicable to ministries and provincial and centrally governed city People's Committees reporting to the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Planning and Investment); Annual reports shall be submitted before February 28 of the following year (applicable to units using the budget and counties reporting to the main supervising ministry, the Department of Education and Training), before March 31 (applicable to ministries and provincial People's Committees reporting to the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Planning and Investment).

5. If agencies and units assigned to use the National Target Program for Education and Training budget fail to submit reports on the implementation of the program budget to relevant agencies within the specified time limit, they will be temporarily suspended from spending the budget in accordance with Point 21, Section IV, Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the State Budget Law. Specifically, as follows:

- The education and training agency shall issue a notice specifying the final deadline for submitting the report.

- In case a unit still fails to submit the report fifteen days after receiving the notification from the educational authority, the educational authority shall send the financial authority a consolidated list of units that have not submitted their reports for the financial authority to issue a decision suspending budget disbursements to such units, notify the State Treasury at the same level to implement it, and simultaneously inform the superior management authorities of the organizations and units subject to suspension to urge and remind them.

6. The Ministry of Education and Training shall take the lead in coordinating with the Ministry of Planning and Investment and the Ministry of Finance to regularly compile, report, and evaluate the implementation of the targets, contents, and effectiveness of the use of funds under the National Target Program on Education and Training, and report to the Government.

Article 6. Inspection, supervision, evaluation, and auditing

1. The Ministry of Education and Training shall be responsible for taking the lead and coordinating with the Ministry of Planning and Investment and the Ministry of Finance to conduct regular or surprise inspections regarding the implementation of the targets, contents, and use of funds under the National Target Program on Education and Training at units under ministries, central agencies, and localities to ensure supervision and evaluation of the implementation, management, and use of funds under the National Target Program on Education and Training in accordance with the objectives, regulations, economy, and efficiency.

2. Provincial Departments of Education and Training shall be responsible for taking the lead and coordinating with Provincial Departments of Finance and Provincial Departments of Planning and Investment to conduct regular and surprise inspections, supervise, and evaluate the implementation of tasks, targets, and indicators of projects to ensure the management and use of funds under the National Target Program on Education and Training meet the assigned indicators, purposes, regulations, economy, and efficiency.

3. People's Councils at all levels, the Vietnam Fatherland Front, and mass organizations at all levels, and the community shall participate and coordinate in supervising the implementation of the National Target Program on Education and Training.

4. The State Audit Agency or independent auditors shall conduct audits of the entire financial management activities of the National Target Program on Education and Training in accordance with the Law on State Audit and the Law on Independent Auditing. Units related to the management and use of funds under the National Target Program on Education and Training, State Treasuries at all levels shall be responsible for preparing files and documents and cooperating with the auditing agency.

5. Units benefiting from funds under the National Target Program on Education and Training shall organize internal audits to enhance quality control in planning and implementing projects at the grassroots level. The content of internal audits includes:

- Verifying the quality and reliability of economic and financial information stated in the unit's financial statements;

- Checking compliance with financial management regulations and other relevant regulations concerning project implementation;

- Identifying weaknesses in financial management;

- Preparing a comprehensive report summarizing the results of the audit and control period;

- Advising unit leaders on measures to improve project implementation effectiveness and address issues identified in the audit report.

Article 7. Implementation Organization

1. Ministry of Education and Training:

1.1. Establish the Management Board of the National Target Program on Education and Training in accordance with Clause 2, Article 28 of the Management and Operation Regulations of the National Target Program issued together with Decision No. 135/2009/QĐ-TTg dated November 4, 2009, of the Prime Minister.

1.2. Organize the effective implementation of tasks and projects under the National Target Program on Education and Training; coordinate integration with other programs and projects to achieve effective implementation without loss; settle accounts for the portion of funds under the National Target Program on Education and Training in accordance with regulations.

2. Ministries, central agencies; People's Committees of provinces and centrally-administered cities:

2.1. Manage and use funds under the National Target Program on Education and Training in accordance with current state regulations and ensure effectiveness in achieving set goals.

2.2. Organize the implementation of tasks and projects under the National Target Program on Education and Training assigned according to the guidance of the Ministry of Education and Training and approved plans. Direct subordinate units to use funds for their intended purposes, effectively, without loss, and settle accounts for funds in accordance with regulations.

2.3. Implement integration with other programs and projects to effectively carry out the National Target Program on Education and Training.

2.4. People's Committees of provinces and centrally-administered cities shall base on the current administrative delegation situation on their territories and the proposals of provincial Departments of Education and Training to consider and assign direct management and implementation tasks of projects under the National Target Program on Education and Training to implementing agencies.

3. This Circular takes effect from May 27, 2013.

4. During implementation, if the normative legal documents cited for application in this Joint Circular are amended, supplemented, or replaced by new documents, they will be applied according to the new documents.

5. For workloads implemented from September 5, 2012, until the date this Circular takes effect, ministries, central agencies, and localities shall base on the provisions of this Circular and valid expenditure vouchers to settle accounts for funds in accordance with the Law on State Budget.

6. During implementation, if there are difficulties or obstacles, units are advised to promptly reflect them to the Ministry of Finance and the Ministry of Education and Training for research and resolution./.