Joint Circular No. 49/2007/TTLT-BTC-BGDĐT guiding temporarily on the contents, expenditure levels, and financial management for constructing question banks for multiple-choice tests, organizing general examinations, and preparing to participate in international and regional Olympic competitions.

This Circular guides the contents, expenditure levels, and financial management for constructing question banks for multiple-choice tests, organizing general examinations, and preparing to participate in international and regional Olympic competitions.

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
Updated19/06/2026
SectorEducation and Training; Finance
FieldUncategorized
Issued date18/05/2007
Effective date18/05/2007
Expiry date12/06/2012
StatusExpired
✦ Smart summary

This Circular guides the contents, expenditure levels, and financial management for constructing question banks for multiple-choice tests, organizing general examinations, and preparing to participate in international and regional Olympic competitions.

Scope of application

Ministry of Education and Training, Finance Department, Education and Training Departments of provinces/cities directly under the Central Government

Key points

  • Detailed guidance on the contents and expenditure levels for examination paper creation, examination organization, marking, and re-examination.
  • Specifies the maximum expenditure level for tasks related to examinations.
  • Requires the preparation of budget estimates for implementing assigned tasks within the annual state budget and settlement together with the state budget settlement.
  • expenditures_for_uniforms_gifts_and_other_services_for_olympiad_teams
  • Expenditures for uniforms, gifts, and other services for teams participating in international and regional Olympic competitions.
  • Specifies the maximum expenditure level for tasks related to examinations.

🌐 Social impact of this document

  • Ensures the availability of funds to implement educational and training tasks as prescribed.
  • Ensures transparency and efficiency in the use of the budget for examination organization work.
  • Improves the quality of examination paper creation, examination organization, and marking.

❓ Frequently asked questions

Which circular does this circular replace?

This Circular replaces Joint Circular No. 47/2001/TTLT/BTC-BGD&ĐT dated June 20, 2001, issued jointly by the Ministry of Finance and the Ministry of Education and Training.

When does this circular take effect?

This Circular takes effect 15 days from the date of publication in the Official Gazette.

Full text

MINISTRY OF FINANCE-MINISTRY OF EDUCATION AND TRAINING
------------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------------------------

No.: 49/2007/TTLT-BTC-BGDĐT

Hanoi, May 18, 2007

JOINT CIRCULAR

Interim Guidelines on Content, Budget Levels, and Financial Management for Implementing

the Construction of Question Banks for Multiple Choice Exams, Organizing General Examinations, and Preparing to Participate in International and Regional Olympic Competitions

Based on 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;

_____________________

Based on 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;

The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines on content, budget levels, and financial management for implementing the construction of question banks for multiple choice exams, organizing general examinations, and preparing to participate in international and regional Olympic competitions as follows:

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;

1. These Circulars apply to the implementation of the following tasks:

I. GENERAL PROVISIONS

a) Construction of question banks;

b) Organization of examinations:

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

- National selection examinations for grade 12 high school students;

- High school graduation examinations and supplementary high school examinations;

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

- Admissions examinations for primary and secondary schools and supplementary cultural education classes (if applicable).

c) Organization of other related tasks:

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

- Organization of transportation and rewards for 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 above tasks.

A. Guidelines on Content of Expenditure:

II. SPECIFIC PROVISIONS

1. Content of expenditure for the construction of question banks:

- Organization of training and capacity building for staff drafting questions;

- Drafting questions for editing;

- Reviewing and editing questions;

- Conducting trial examinations;

- Determining the size of questions;

- Typing and entering questions into the question bank.

2. Content of expenditure for examination organization work:

2.1. Expenditure for examination paper preparation work:

a) For essay-type examination papers:

- Preparation of proposed examination papers for selection and new construction (official or backup);

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

b) For multiple-choice examination papers:

- Expenditure for constructing the matrix of multiple-choice examination papers: purpose of the examination, evaluation objectives, duration, requirements, technical aspects of the structure of the examination paper, establishment of the matrix;

- Expenditure for reviewing the matrix and examination papers;

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

- Expenditure for reviewing examination 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 guard;

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

2.3. Expenditure for examination paper preparation support work:

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

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

- Expenditure for pre-examination inspection and supervision;

- Expenditure for outer security, 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 and delivery of examination papers;

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

2.4. Expenditure for the Committee responsible for printing and duplicating examination papers:

- Renting working locations for the Committee responsible for printing and duplicating examination papers;

- Expenditure for food and accommodation for members of the Committee responsible for printing and duplicating examination papers during special isolation periods;

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

- Expenditure for inspection and supervision;

- Purchasing materials and office supplies.

- Purchasing materials and office supplies;

2.5. Content of expenditure for examination supervision work:

2.5.1. Expenditure for responsibility allowances for the Examination Supervision Committee: Chairman, Vice-Chairman, Standing Member, Secretary, invigilator, inspector, and examiner.

2.5.2. Expenditure for examination organization support:

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

- Renting examination venues (if necessary);

- Expenditure for additional examination days (if necessary);

- Printing admission cards, invigilator badges, etc.

- Purchasing materials and office supplies;

- Transportation and delivery of examination papers;

2.6. Content of expenditure for examination marking work:

2.6.1. Expenditure for examination marking work:

a) For essay-type examinations:

- Expenditure for marking examination papers;

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

b) For multiple-choice examinations:

- Expenditure for responsibility allowances for staff processing multiple-choice examination 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 of marking work.

2.6.3. Expenditure for examination marking support work:

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

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

- Renting transportation and delivery of examination papers;

- Purchasing materials and office supplies;

- Transportation and delivery of examination papers;

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

2.7. Content of expenditure for re-marking examination papers (if necessary):

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

- Expenditure for re-marking examination paper support work (if necessary): similar to examination marking organization;

- Expenditure for inspection work.

3. Content of expenditure for training national teams participating in international and regional Olympic competitions:

- Expenditure for detailed program outlines for training sessions;

- Expenditure for translating reference materials (if necessary);

- Expenditure for instructors responsible for training sessions;

- Expenditure for theoretical teaching, 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 salary;

- Renting transportation and other services;

- Expenditure for purchasing raw materials, maintenance, assembly of equipment, and various types of experimental and practical examination papers.

- To purchase raw materials, to subsidize assembly and installation of equipment, and various types of test and practical examination 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 team during their participation 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, funded 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. Regulations on expenditure levels:

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

The above payment levels apply to actual working days during the official period of the competition. In cases where an individual performs multiple tasks in one day, they shall only receive the highest remuneration level.

2. Within the allocated annual budget, the Ministry of Education and Training, localities, and educational training institutions shall determine specific expenditure levels based on the established framework of expenditure levels as stipulated herein.

3. The expenditure levels prescribed in this Circular are the maximum levels. Localities shall establish specific regulations based on these levels, taking into account the actual situation and budgetary capacity of the locality, but shall not exceed the expenditure levels set forth in this Circular.

CBudget preparation and settlement:

a) The Health Insurance Fund;

The funds for implementing the tasks specified in Section A, Part II shall be guaranteed from examination registration fees and the State budget; they shall be included in the annual budget for educational and training public services according to the分级预算管理规定。

2. Relevant agencies and units shall base their budget preparation for the implementation of assigned tasks within the annual budget on the requirements of work related to test question setting, organizing examinations, and the expenditure levels prescribed in this Circular. Settlement of expenditures shall be conducted concurrently with the settlement of the State budget in accordance with 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. People's Committees of provinces and centrally-administered cities shall be responsible for directing the Provincial Finance Departments, Provincial Education and Training Departments, and relevant functional agencies to inspect and urge the implementation of the provisions of this Circular.

3. Outside of the examinations and tasks specified in this Circular, educational training institutions shall independently establish content and expenditure levels for organizing examinations and contests within their professional responsibilities and operational funding sources.

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

SIGNATURE OF THE MINISTER OF EDUCATION AND TRAINING
DEPUTY MINISTER




Bành Tiến Long

MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
DEPUTY MINISTER




Do Hoang Anh Tuan

Place of Receipt:
- Central Committee of the Communist Party;
- Chairman of the Government Office, Deputy Chairmen of the Government Office;
- National Assembly's Office;
- President's Office;
- Government Office;
- Central Committee of the Communist Party of Vietnam for Education Affairs;
- 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 Finance Departments, Provincial Education and Training Departments, and Provincial Treasury Bureaus under the central government;
- Government Portal; Ministry of Finance Portal
- Units under the two Ministries of Education and Training and Finance;
- To be filed: Government Office, Ministry of Finance, Ministry of Education and Training.

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↑ Basis & documents that affect this document
Based on 10
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 1348/QĐ-UBND Quyết định số 1348/QĐ-UBND Về việc điều chỉnh, bổ sung mức mức chi phục vụ kỳ thi tốt nghiệp THPT năm 2009 trên địa bàn tỉnh In effect 678/QĐ-UBND Quyết định số 678/QĐ-UBND Về việc: Phê duyệt một số khoản thu và mức chi thực hiện xây dựng ngân hàng câu trắc nghiệm, tổ chức các kỳ thi phổ thông và các kỳ thi, hội thi của ngành giáo dục và đào tạo tỉnh Yên Bái In effect 2438/2009/QĐ-UBND Quyết định số 2438/2009/QĐ-UBND Về việc quy định mức chi tổ chức các kỳ thi phổ thông cấp tỉnh và cấp quốc gia trên địa bàn tỉnh Phú Yên Expired 1400/2007/QĐ-UBND Quyết định số 1400/2007/QĐ-UBND về việc quy định tạm thời mức chi tổ chức các kỳ thi phổ thông cấp tỉnh và cấp quốc gia trên địa bàn tỉnh Expired 71/2008/QĐ-UBND Quyết định số 71/2008/QĐ-UBND Về việc ban hành Quy định về nội dung chi, mức chi cho các kỳ thi Expired 47/2009/QĐ-UBND Quyết định số 47/2009/QĐ-UBND Về phí dự thi đối với kỳ thi chứng chỉ A, B, C tin học, ngoại ngữ và kỳ thi tốt nghiệp nghề phổ thông Expired
49/2007/TTLT-BTC-BGDĐT
Joint Circular No. 49/2007/TTLT-BTC-BGDĐT guiding temporarily on the contents, expenditure levels, and financial management for constructing question banks for multiple-choice tests, organizing general examinations, and preparing to participate in international and regional Olympic competitions.
Expired

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