Joint Circular No. 49/2007/TTLT-BTC-BGD dated May 18, 2007 guides on the content, level of expenditure, and financial management for the construction of question banks for multiple-choice tests, organization of general examinations, preparation for participation in international and regional Olympic competitions.

JOINT CIRCULAR

PROVISIONAL GUIDELINES ON CONTENT, EXPENSE LEVELS, AND MANAGEMENT WORK FOR FINANCIAL IMPLEMENTATION OF THE CONSTRUCTION OF QUESTION BANKS, ORGANIZATION OF GENERAL EXAMS, PREPARATION FOR PARTICIPATION IN INTERNATIONAL AND REGIONAL OLYMPIAD EXAMS

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 85/2003/NĐ-CP dated July 18, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;
Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;
The Ministry of Finance and the Ministry of Education and Training jointly issue these provisional guidelines on content, expense levels, and management work for financial implementation of the construction of question banks, organization of general exams, and preparation for participation in international and regional Olympiad exams as follows:

I. GENERAL PROVISIONS

1. These Circular applies to the implementation of the following tasks:

a) Construction of question banks;

b) Organization of exams:

- Exams to select excellent students at district (county) and provincial (city) levels;

- National exams to select excellent grade 12 high school students;

- High school graduation exams and supplementary high school exams;

- Exams to select students for national teams participating in international and regional Olympiads;

- Entrance exams for primary and secondary schools and cultural supplementary classes (if applicable).

c) Organization of other related tasks:

- Training of national teams participating in international and regional Olympiads;

- Arranging transportation and rewarding students with outstanding achievements in international and regional Olympiads;

- For other related tasks, relevant institutions and localities may apply the guidelines set forth in this Circular.

2. The Ministry of Education and Training shall specify the specific functions and responsibilities for each level involved in organizing exams and implementing the aforementioned tasks.

II. SPECIFIC PROVISIONS

A. Guidelines on expenditure content:

1. Expenditure content for the construction of question banks:

- Organizing training and capacity building for staff drafting questions;

- Drafting questions for editing;

- Reviewing and editing questions;

- Conducting trial exams;

- Determining the size of questions;

- Typing and entering questions into the question bank.

2. Expenditure content for exam organization work:

2.1. Expenditure for exam paper preparation work:

a) For essay-type exam papers:

- Preparing proposed exam papers for selection and new construction (official or backup);

- Expenditure for drafting and reviewing official and backup exam papers, including marking instructions and scoring criteria.

b) For multiple-choice exam papers:

- Expenditure for constructing the matrix of multiple-choice exam papers: purpose of the exam, evaluation objectives, time limit, requirements, technical aspects of the structure of the exam paper, establishing the matrix;

- Expenditure for reviewing the matrix and exam papers;

- Expenditure for extracting multiple-choice questions from the bank according to the matrix to form the exam paper;

- Expenditure for reviewing the exam papers.

2.2. Expenditure for responsibility allowances for the Exam Paper Preparation Committee (hereinafter referred to as the Committee):

- Chairman, Vice-Chairman, Standing Member, Secretary, outer security guard;

- Secretary, inner security guard in the isolation area (24-hour security).

2.3. Expenditure for supporting work in organizing exam paper preparation:

- Renting working locations for the Exam Paper Preparation Committee (if necessary);

- Expenditure for food and accommodation for members of the Exam Paper Preparation Committee during special isolation periods;

- Expenditure for pre-exam inspection and supervision;

- Expenditure for outer security guards, medical personnel, technicians, and service staff in the isolation area during the Committee's working period;

- Renting (or purchasing) equipment (if necessary);

- Purchasing materials and office supplies;

- Transportation means and transportation of exam papers;

- Printing various types of exam papers, answer sheets, envelopes...

2.4. Expenditure for the Exam Paper Printing and Reproduction Committee:

- Renting working locations for the Exam Paper Printing and Reproduction Committee;

- Expenditure for food and accommodation for members of the Exam Paper Printing and Reproduction Committee during special isolation periods;

- Expenditure for outer security guards, medical personnel, technicians, and service staff in the isolation area during the Committee's working period;

- Expenditure for inspection and supervision;

- Renting (or purchasing) equipment (if necessary);

- Purchasing materials and office supplies.

2.5. Expenditure content for examination supervision work:

2.5.1. Expenditure for responsibility allowances for the Examination Supervision Committee: Chairman, Vice-Chairman, Standing Member, Secretary, invigilators, supervisors, inspectors.

2.5.2. Expenditure for organizing examinations:

- Expenditure for security guards, medical personnel, and service staff;

- Renting examination venues (if necessary);

- Expenditure for additional examination days (if necessary);

- Renting (or purchasing) equipment (if necessary);

- Purchasing materials and office supplies;

- Printing admission cards, invigilator badges...

2.6. Expenditure content for marking work:

2.6.1. Expenditure for marking work:

a) For essay-type exams:

- Expenditure for marking exam papers;

- Expenditure for responsibility allowances for team leaders and deputy team leaders of marking teams.

b) For multiple-choice exams:

- Expenditure for responsibility allowances for staff processing multiple-choice exam papers;

- Renting marking machines (if necessary);

2.6.2. Expenditure for responsibility allowances for the Marking Committee:

- Chairman, Vice-Chairman, Standing Member, Secretary;

- Inspectors and supervisors of marking work;

2.6.3. Expenditure for supporting work in organizing marking:

- Renting working locations for the Marking Committee (if necessary);

- Expenditure for security guards, medical personnel, technicians, and service staff at the marking location;

- Renting (or purchasing) equipment (if necessary);

- Purchasing materials and office supplies;

- Renting transportation means and transportation of exam papers;

- Printing various types of certificates, invigilator badges...

2.7. Expenditure content for re-marking exam papers (if necessary):

- Expenditure for staff involved in re-marking exam papers;

- Expenditure for supporting re-marking work (if necessary): similar to organizing marking work;

- Expenditure for inspection work.

3. Expenditure content for training national teams participating in international and regional Olympiads::

- Expenditure for detailed program outlines for training sessions;

- Expenditure for translating reference materials (if necessary);

- Expenditure for instructors responsible for training sessions;

- Expenditure for lecturing theoretical courses, practical teaching, and assistant practical teaching and experiments;

- Expenditure for food, accommodation, and transportation costs for students in the national team;

- Expenditure for transportation and renting accommodation for teachers from distant areas and those not receiving state budget salaries;

- Renting transportation for field trips and other services;

- Expenditure for purchasing raw materials, subsidizing assembly and installation of equipment, and various types of experimental and practical test papers.

- Expenses for welcoming and seeing off delegations participating in international and regional Olympic competitions;

- Expenses for food, accommodation, travel, and pocket money for students on the selection team during their participation in international and regional Olympic competitions shall be implemented according to the regulations on travel expenses for state officials and employees on short-term missions abroad guaranteed by the State budget.

- Expenses for uniforms for delegations participating in international and regional Olympic competitions, purchasing gifts, and other services (if any);

4. Other related expenses.

B. Provisions on expenditure levels:

1. Specific expenditure levels are detailed in the attached Appendix.

The above payment level applies to actual working days during the official period of organizing the competition. In cases where one person performs multiple tasks in one day, they will only receive the highest remuneration level.

2. Within the annual allocated budget, the Ministry of Education and Training, localities, and educational institutions shall base their decisions on the prescribed expenditure framework to determine specific expenditure levels that are appropriate.

3. The expenditure levels stipulated in this Circular are the maximum levels, and localities shall formulate specific regulations based on these levels, taking into account the actual situation and the financial capacity of the locality, but must not exceed the levels specified in this Circular.

C. Budget preparation and settlement:

a) The Health Insurance Fund;

The funds for implementing the tasks mentioned in Section A, Part II shall be guaranteed from examination fees and the State budget; they shall be allocated within the annual budget for education and training expenses according to the分级预算管理规定。

2. Relevant agencies and units shall base their requirements for test question setting, organizing examinations, and the expenditure levels prescribed in this Circular to prepare the budget for the implementation of assigned tasks within the annual budget and settle expenditures together with the annual State budget settlement according to current regulations.

III. IMPLEMENTATION

1. The Ministry of Finance shall cooperate with the Ministry of Education and Training to organize guidance and inspection of the implementation in accordance with the provisions of this Circular.

2. Provincial People's Committees directly under the Central Government shall be responsible for directing the provincial Department of Finance, Department of Education and Training, and relevant functional agencies to inspect and urge the implementation of the provisions of this Circular.

3. Apart from the examinations and tasks specified in this Circular, educational institutions may independently define the content and expenditure levels for organizing examinations and contests within their professional duties and operating funds.

4. This Circular shall take effect 15 days after its publication in the Official Gazette, replacing Circular Joint Circular No. 47/2001/TTLT/BTC-BGD&ĐT dated June 20, 2001, jointly issued by the Ministry of Finance and the Ministry of Education and Training on "Guidelines for Expenditure Levels for Test Question Setting and Organizing Student Competitions, International Competitions, and Graduation Examinations."

5. During the implementation process, if any issues arise or difficulties occur, relevant agencies and organizations shall report them to the Ministry of Finance and the Ministry of Education and Training for timely resolution.

Place of Receipt:
- Central Committee of the Communist Party;
- Chairman of the State Audit Office, Deputy Chairmen of the State Audit Office;
- National Assembly's Office;
- President's Office;
- Government Office;
- Central Party Committee's Department of Science and Education;
- Ministries, agencies equivalent to ministries, and government agencies;
- Provincial People's Councils, People's Committees;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- Official Gazette;
- Legal Affairs and Popularization Bureau (Ministry of Justice);
- Provincial Departments of Finance, Departments of Education and Training, and Provincial Treasury Agencies;
- Government Website; Ministry of Finance Website
- Units under the two Ministries of Education and Training and Finance;
- To be filed: State Audit Office, Ministry of Education and Training.

ANNEX:

SOME EXPENSE LEVELS FOR IMPLEMENTING TASKS OF BUILDING QUESTION BANKS AND ORGANIZING LOCAL AND NATIONAL EXAMINATIONS
(Attached to Joint Circular No. 49/2007/TTLT-BTC-BGDĐT dated May 18, 2007, jointly issued by the Ministry of Finance and the Ministry of Education and Training)