Joint Circular No. 46/2001/TTLT/BTC-BGDĐT guiding the management of tuition fee collection and expenditure for non-formal education activities in public schools and training institutions.

JOINT CIRCULAR

Guidelines for managing tuition revenue and expenditure for non-formal education activities in public educational institutions

方式非正规的公立学校和培训机构的方法

Pursuant to Article 40 and Article 41 of the Education Law adopted by the National Assembly of the Socialist Republic of Vietnam at its tenth session on December 2, 1998, which stipulates the "Non-formal education method"; Pursuant to Article 42 of Decree No. 43/CP/2000 dated August 30, 2000 of the Government, detailing and guiding the implementation of certain provisions of the Education Law.

To unify and strengthen the management of tuition revenue and expenditure for non-formal education activities in public educational institutions, the Ministry of Finance and the Ministry of Education and Training jointly issue guidelines for managing tuition revenue and expenditure for non-formal education activities in public educational institutions as follows:

I - Objectives:

Non-formal education activities in public educational institutions refer to education activities outside the formal system. In-service training, second-degree programs, guided self-study, distance learning, short-term specialized training, and non-formal education collaboration with external entities fall under the scope of this Circular.

II - General Principles:         

Public educational institutions conducting non-formal education activities may collect tuition fees from students to cover educational costs.

The collected tuition fees shall be deposited into the State Treasury account at the transaction location.

III - Specific Provisions:

1- Content and Tuition Fee Rates:

Based on Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister regarding the collection and utilization of tuition fees at public educational institutions within the national education system, and considering the characteristics of non-formal education activities, tuition fees are calculated monthly and set as follows:

For undergraduate, college, and vocational high school education, as well as in-service training at schools and collaborative programs with localities and non-school entities, the fee ranges from VND 100,000 to VND 350,000 per month per student.

For second-degree undergraduate programs at schools and collaborative programs with localities and non-school entities, the fee ranges from VND 150,000 to VND 380,000 per month per student.

For other types of non-formal education, the tuition fee rate is determined by the institution based on specific requirements, content, and unique characteristics, provided that it does not exceed the highest rate specified above.

Based on the tuition fee framework for non-formal education activities outlined above, the principals of schools and heads of educational institutions shall establish specific tuition rates consistent with the content, curriculum, duration, level, field of study, and reasonable costs necessary to maintain and develop educational activities.

2. Content of expenditures:

Tuition fees collected by schools and educational institutions shall be allocated to the following areas:

a/ Enhancing physical infrastructure for teaching and learning, such as repairing and improving existing facilities, constructing classrooms, laboratories, workshops, libraries, dormitories for students, purchasing equipment for teaching and learning, and renting physical assets.

b/ Professional activities including teaching, learning, supporting teaching and learning, conferences, seminars, organizing entrance exams, and graduation exams.

c/ Paying remuneration to lecturers, guest lecturers, and salaries to contractual employees.

d/ Training and professional development for staff and teachers.

e/ Administrative work and payment for public services (electricity, water, environmental sanitation).

f/ Supporting scientific research.

g/ Collaborating with external organizations and individuals to organize teaching activities.

h/ Paying taxes (if required by law).

i/ Other expenses: cultural and sports activities, rewards for outstanding students.

Principals and heads of educational institutions shall determine reasonable expenditure levels based on the collected funds to ensure quality and effectiveness in education.

3 - Handling Revenue and Expenditure Discrepancies:

After covering all aforementioned expenses, if there is a surplus in revenue over expenditure, the excess shall be used to enhance teaching and learning activities, support scientific research, and purchase equipment for teaching and learning. Up to three months' average actual salary can be allocated to reward and benefit funds, with the allocation ratio for each fund decided by the head of the unit after consultation with the trade union organization.

4 - Financial Management:

a/ Schools and educational institutions shall maintain accounting records separately for tuition revenue and expenditure according to Circular No. 54/1998/TTLT/GDĐT-TC dated August 31, 1998, detailing the implementation of tuition revenue and expenditure management in public educational institutions within the national education system, and Decision No. 999/TC-QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance on the accounting system for administrative and public service units, and implement financial transparency as per Circular No. 83/TT-BTC dated July 1, 1999 of the Ministry of Finance.

Departments, offices, and centers within schools that are not budgetary units shall manage all tuition revenue and expenditure through the school's finance and accounting office.

Tuition fees must be collected using receipts issued by the financial authority in accordance with regulations.

b/ Individuals with high income must pay income tax as prescribed.

IV- Effective Date:

This Circular takes effect from the 2001-2002 academic year.

During implementation, any issues should be reported to the Joint Ministries for review and appropriate amendments./.