Joint Circular No. 49/2007/TTLT/BTC-BGDĐT guiding temporarily on the content, expenditure levels, and financial management work for implementing the construction of question banks, organizing general examinations, preparing to participate in international and regional Olympic competitions.

Joint Circular No. 49/2007/TTLT/BTC-BGDĐT guides the content, expenditure levels, and financial management work in constructing question banks, organizing general examinations, and preparing to participate in international and regional Olympic competitions. This Circular applies to the Ministry of Education and Training, localities, and educational training institutions.

Document No.49/2007/TTLT/BTC-BGDĐT
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn Cơ Quan Ban Hành Bộ Giáo Dục Và Đào Tạo Chức Danh Thứ Trưởng Người Ký Bành Tiến Long — Thứ trưởng
Updated28/06/2026
SectorEducation and Training; Finance
FieldFinancial Miscellaneous
Issued date18/05/2007
Effective date16/06/2007
Expiry date12/06/2012
StatusExpired
✦ Smart summary

Joint Circular No. 49/2007/TTLT/BTC-BGDĐT guides the content, expenditure levels, and financial management work in constructing question banks, organizing general examinations, and preparing to participate in international and regional Olympic competitions. This Circular applies to the Ministry of Education and Training, localities, and educational training institutions.

Scope of application

The Ministry of Education and Training, localities, and educational training institutions.

Key points

  • The Ministry of Education and Training stipulates functions and tasks for each level in organizing examinations and implementing the aforementioned tasks.
  • This Circular applies to the construction of question banks, organizing general examinations, and preparing to participate in international and regional Olympic competitions.
  • Specific expenditure levels are defined in this Circular, including expenditures for constructing question banks, creating examination questions, supervising examinations, grading examinations, training national teams, and other related tasks.
  • Educational training institutions independently define the content and expenditure levels for organizing examinations and contests within their professional duties and operational funding sources.
  • The expenditure levels specified in this Circular are maximum expenditure levels, which localities base on to issue specific regulations suitable to actual conditions and local budget capabilities.

🌐 Social impact of this document

  • Positive impact: Enhances education quality through organizing examinations and constructing question banks.
  • Negative impact: Implementation costs may impose a burden on the state budget, especially when exceeding the specified expenditure levels.

❓ Frequently asked questions

Who does this Circular apply to?

This Circular applies to the Ministry of Education and Training, localities, and educational training institutions.

What are the specific expenditure levels defined in this Circular?

Specific expenditure levels include expenditures for constructing question banks, creating examination questions, supervising examinations, grading examinations, training national teams, and other related tasks. Payment is made based on actual working days during the official examination period.

How can educational training institutions independently define expenditure levels?

Educational training institutions independently define the content and expenditure levels for organizing examinations and contests within their professional duties and operational funding sources.

What is the maximum expenditure level?

This Circular specifies maximum expenditure levels for each specific expenditure item. Maximum expenditure levels are applied to actual working days during the official examination period.

When does this Circular take effect?

This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Joint Circular No. 47/2001/TTLT/BTC-BGD&ĐT.

Full text

JOINT CIRCULAR

Temporary Guidelines on Content, Expenditure Levels, and Financial Management for Implementing the Construction of Question Banks, Organizing General Examinations, and Preparing to Participate in International and Regional Olympic Competitions

|||

|||

______________________

 

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, 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, authorities, 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 State Budget Law;

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 guidelines on content, expenditure levels, and financial management for implementing the construction of question banks, organizing general examinations, and preparing to participate in international and regional Olympic competitions as follows:

I. GENERAL PROVISIONS

1. These guidelines apply to the following tasks:

a) Construction of question banks;

b) Organization of examinations:

- Selection exams for outstanding students at district (county) and provincial (city) levels;

- National selection exams for grade 12 high school students;

- High school graduation exams and supplementary high school exams;

- Selection exams for national teams participating in international and regional Olympic competitions;

- Admissions exams for primary and secondary grades and cultural supplementary classes (if applicable).

c) Organization of other related tasks:

- Training of national teams participating in international and regional Olympic competitions;

- Arranging transportation and rewarding students with achievements in international and regional Olympic competitions;

- For other related tasks, relevant institutions and localities may apply these guidelines.

2. The Ministry of Education and Training shall specify the functions and responsibilities of relevant levels in organizing examinations and implementing the aforementioned tasks.

II. SPECIFIC PROVISIONS

A. Guidelines on Expenditure Content:

1. Expenditure content for constructing question banks:

- Organizing training and capacity building for staff drafting questions;

- Drafting questions for editing;

- Reviewing and editing questions;

- Conducting trial tests;

- Determining the size of questions;

- Typing and entering questions into the question bank.

2. Expenditure content for examination organization work:

2.1. Expenditure for examination paper preparation:

a) For essay-type papers:

- Preparing proposed papers for selection and new paper creation (official or backup);

- Expenditure for drafting and reviewing official and backup papers accompanied by marking instructions and scoring criteria.

b) For multiple-choice papers:

- Expenditure for building test matrices: purpose of the exam, evaluation objectives, time limit, requirements, technical aspects of the test structure, establishing the matrix;

- Expenditure for reviewing the matrix and papers;

- Expenditure for extracting multiple-choice questions from the bank according to the matrix to form the test version;

- Expenditure for reviewing the papers.

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

- Chairman, Vice-Chairman, Standing Member, Secretary, and outer security personnel;

- Secretary and inner security personnel in the isolation area (24-hour security).

2.3. Expenditure for supporting examination paper preparation work:

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

- Food and accommodation expenses for committee members during special isolation periods;

- Inspection and supervision costs before the exam;

- Outer security, medical staff, technical staff, and service personnel costs during the isolation period;

- Renting or purchasing equipment (if necessary);

- Purchasing supplies and office materials;

- Transportation and delivery of examination papers;

- Printing various types of examination papers, answer sheets, envelopes, etc.

2.4. Expenditure for the Examination Paper Printing Committee:

- Renting working locations for the Examination Paper Printing Committee;

- Food and accommodation expenses for committee members during special isolation periods;

- Outer security, medical staff, technical staff, and service personnel costs during the isolation period;

- Inspection and supervision costs;

- Renting or purchasing equipment (if necessary);

- Purchasing supplies and office materials.

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, inspectors, and supervisors.

2.5.2. Expenditure for organizing examinations:

- Security, medical staff, and service personnel costs;

- Renting examination venues (if necessary);

- Costs for additional examination days (if necessary);

- Renting or purchasing equipment (if necessary);

- Purchasing supplies and office materials;

- Printing admission cards, invigilator badges, etc.

2.6. Expenditure content for examination marking work:

2.6.1. Expenditure for examination marking work:

a) For essay-type exams:

- Marking costs;

- Responsibility allowance costs for marking team leaders and deputy leaders.

b) For multiple-choice exams:

- Responsibility allowance costs for staff processing multiple-choice exam papers;

- Renting marking machines (if necessary);

2.6.2. Expenditure for responsibility allowances for the Examination Marking Committee:

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

- Inspectors and supervisors for marking;

2.6.3. Expenditure for supporting examination marking work:

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

- Security, medical staff, technical staff, and service personnel costs at the marking location;

- Renting or purchasing equipment (if necessary);

- Purchasing supplies and office materials;

- Renting transportation for delivering marked papers;

- Printing certificates, invigilator badges, etc.

2.7. Expenditure content for re-examination of papers (if necessary):

- Costs for staff involved in re-examination work;

- Supporting costs for re-examination (if necessary): similar to organizing marking work;

- Inspection costs.

3. Expenditure content for training national teams for participation in international and regional Olympic competitions::

- Costs for detailed program development;

- Translation costs for reference materials (if necessary);

- Costs for class instructors;

- Costs for theoretical teaching, practical teaching, and laboratory assistance;

- Food, accommodation, and transportation costs for students in the national team.

- Provide means of transportation and accommodation for teachers living far away and those not receiving state budget salaries;

- Rent equipment for fieldwork and other services;

- Purchase raw materials, supplementary assembly and installation of equipment, and various types of experimental and practical test papers;

- Organize reception and farewell activities for delegations participating in international and regional Olympic competitions;

- Food, accommodation, travel expenses, and pocket money for students participating in international and regional Olympic competitions shall be implemented according to the regulations on travel expenses for state officials and civil servants on short-term missions abroad, guaranteed by the state budget;

- Uniforms for delegations participating in international and regional Olympic competitions, purchase of 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 the competition. In cases where one person performs multiple tasks in a 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 base their specific expenditure decisions on the established expenditure framework to ensure appropriateness.

3. The expenditure levels stipulated in this Circular are the maximum levels, and localities should establish specific regulations based on these levels, taking into account the actual situation and budget capacity of the locality, but must not exceed the expenditure levels set forth in this Circular.

C. Budget preparation and settlement:

a) The Health Insurance Fund;

The funds for implementing the tasks specified in Section A, Part II are secured from examination registration fees as prescribed and the state budget; they are allocated within the annual state budget for education and training expenditures according to the分级预算管理体制。

2. Agencies and units should base their budget preparation for the implementation of assigned tasks within the annual budget expenditures on the requirements of work related to exam question setting, organizing exams, and the expenditure levels stipulated in this Circular, and settle accounts together with the 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 have the responsibility to direct the Finance Departments, Education and Training Departments, and relevant functional agencies to inspect and urge the implementation of the provisions of this Circular.

3. Outside the examinations and tasks specified in this Circular, educational institutions may independently define the content and expenditure levels to organize examinations and contests within their professional duties and operational funding sources.

4. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing 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, titled "Guidelines on Expenditure Levels for Exam Question Setting and Organizing Student Excellence Competitions, International Competitions, and Graduation Examinations."

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

 

Original document (PDF)

Open PDF in a new tab ↗

Relations map

↑ Basis & documents that affect this document
Based on 16
75/2006/NĐ-CP Nghị định số 75/2006/NĐ-CP Quy định chi tiết và hướng dẫn thi hành một số điều của Luật Giáo dục Expired 77/2003/NĐ-CP Nghị định số 77/2003/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired 60/2003/NĐ-CP Nghị định số 60/2003/NĐ-CP Quy định chi tiết và hướng dẫn thi hành Luật Ngân sách nhà nước Expired 85/2003/NĐ-CP Nghị định số 85/2003/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Giáo dục và Đào tạo Expired 1780/QĐ-UBND Quyết định số 1780/QĐ-UBND Về việc điều chỉnh bổ sung một số điềm của Quyết định số 1413/QĐ-UBND ngày 20/6/2007 của Ủy ban Nhân dân tỉnh In effect 1414/QĐ-UBND Quyết định số 1414/QĐ-UBND Về việc quy định tạm thời chế độ thu, nộp, quản lý và sử dụng phí dự thi, dự tuyển In effect 1413/QĐ-UBND Quyết định số 1413/QĐ-UBND Về quy định tạm thời mức chi cho công tác tổ chức các kỳ thi tốt nghiệp trung học phổ thông, bổ túc trung học phổ thông, thi tuyển vào các lớp đầu cấp phổ thông, bổ túc văn hoá, thi học sinh giỏi tỉnh, huyện và tập huấn học sinh giỏi để dự thi quốc gia Expired 31/2007/QĐ-UBND Quyết định số 31/2007/QĐ-UBND Ban hành Quy định một số mức chi xây dựng ngân hàng câu trắc nghiệm, tổ chức các kỳ thi trên địa bàn tỉnh Đắk Lắk Expired 31/2009/QĐ-UBND Quyết định số 31/2009/QĐ-UBND Về việc điều chỉnh, bổ sung một số nội dung, mức chi tổ chức kỳ thi tốt nghiệp, tuyển sinh, thi học sinh giỏi các cấp, các hội thi khác của ngành giáo dục, thi giáo viên dạy giỏi trên địa bàn tỉnh In effect 25/2008/QĐ-UBND Quyết định số 25/2008/QĐ-UBND Về nội dung và mức chi tổ chức kỳ thi tốt nghiệp, tuyển sinh, thi học sinh giỏi các cấp, các hội thi khác của ngành giáo dục, thi giáo viên dạy giỏi trên địa bàn tỉnh Quảng Ngãi Expired 50/2010/QĐ-UBND Quyết định số 50/2010/QĐ-UBND Ban hành Quy định một số mức chi thực hiện nhiệm vụ phổ biến, giáo dục pháp luật trên địa bàn tỉnh Bình Dương Expired 43/2010/NQ-HĐND7 Nghị quyết số 43/2010/NQ-HĐND7 Quy định một số mức chi thực hiện nhiệm vụ phổ biến, giáo dục pháp luật trên địa bàn tỉnh Bình Dương Expired 347/2010/NQ-HĐND Nghị quyết số 347/2010/NQ-HĐND Thông qua mức thu phí dự thi, dự tuyển vào lớp 10 THPT và phúc khảo thi tuyển sinh vào lớp 10 THPT, tốt nghiệp THPT, Bổ túc THPT trên địa bàn tỉnh Nghệ An In effect 31/2011/QĐ-UBND Quyết định số 31/2011/QĐ-UBND Về nội dung và định mức chi cho công tác tổ chức các kỳ thi tuyển công chức vào các cơ quan quản lý nhà nước tỉnh Nghệ An Expired 12/2008/QĐ-UBND Quyết định số 12/2008/QĐ-UBND Về việc ban hành quy định mức chi thực hiện xây dựng ngân hàng câu trắc nghiệm, tổ chức các kỳ thi phổ thông và tập huấn đội tuyển cấp tỉnh tham dự kỳ thi học sinh giỏi quốc gia Expired 16/2011/QĐ-UBND Quyết định số 16/2011/QĐ-UBND Về việc điều chỉnh mức chi thực hiện xây dựng ngân hàng câu trắc nghiệm tố chức các kỳ thi phổ thông và tập huấn đội tuyển cấp tỉnh tham dự kỳ thi học sinh giỏi quốc gia Expired
Referenced by 8
16/2011/QĐ-UBND Quyết định số 16/2011/QĐ-UBND Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức bộ máy của sở Nội vụ Expired 46/2008/QĐ-UBND Quyết định số 46/2008/QĐ-UBND Về việc bãi bỏ các Quyết định thành lập và đổi tên Ban Quản lý dự án đầu tư xây dựng thị xã Ngã Bảy In effect 12/2008/QĐ-UBND Quyết định số 12/2008/QĐ-UBND Về việc thành lập Sở Kế hoạch và Đầu tư tỉnh Hậu Giang Expired 125/2008/TTLT-BTC-BGD Thông tư liên tịch số 125/2008/TTLT-BTC-BGD Hướng dẫn quản lý và sử dụng kinh phí thực hiện Chương trình mục tiêu quốc gia giáo dục và đào tạo đến năm 2010 In effect 90/2008/TTLT-BTC-BLĐTBXH Thông tư liên tịch số 90/2008/TTLT-BTC-BLĐTBXH Hướng dẫn quản lý và sử dụng kinh phí Dự án Tăng cường năng lực dạy nghề thuộc Chương trình mục tiêu quốc gia giáo dục - đào tạo đến năm 2010 Expired 01/2008/NQ-HĐND Nghị quyết số 01/2008/NQ-HĐND Về việc thông qua Đề án điều chỉnh địa giới hành chính huyện Đồng Hỷ để mở rộng thành phố Thái Nguyên, tỉnh Thái Nguyên In effect 01/2008/NQ-HĐND Nghị quyết số 01/2008/NQ-HĐND Quy định một số loại phí, lệ phí áp dụng trên địa bàn tỉnh Bến Tre Expired 46/2008/QĐ-UBND(1) Quyết định số 46/2008/QĐ-UBND(1) Ban hành quy định quản lý và sử dụng kinh phí đào tạo, bồi dưỡng cán bộ, công chức nhà nước của thành phố Hà Nội Expired
49/2007/TTLT/BTC-BGDĐT
Joint Circular No. 49/2007/TTLT/BTC-BGDĐT guiding temporarily on the content, expenditure levels, and financial management work for implementing the construction of question banks, organizing general examinations, preparing to participate in international and regional Olympic competitions.
Expired
↓ Documents affected by this document

Click a document to open. A red border = a relation that changes validity.