Circular No. 51/2008/TT-BTC guiding the management and use of training and capacity building funds for state officials and civil servants

CIRCULAR

Guidelines for Managing and Using Training and Capacity Building Funds for State Officials and Civil Servants

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Pursuant to the State Budget Law and related implementing regulations;

Pursuant to Decision No. 40/2006/QĐ-TTg dated February 15, 2006 of the Prime Minister approving the Plan for Training and Capacity Building of Cadres and Civil Servants for the period 2006-2010;

Pursuant to Decision No. 137/2003/QĐ-TTg dated July 11, 2003 of the Prime Minister approving the Plan for Training and Capacity Building of Human Resources for Economic Integration for the period 2003-2010;

To align with current circumstances, following consultations with relevant ministries, sectors, and localities, the Ministry of Finance hereby provides guidelines for managing and using training and capacity building funds for state officials and civil servants as follows:

I. OBJECTS AND SCOPE

1. The objects eligible for training and capacity building include:

- Administrative civil servants, probationary civil servants, and indefinite-term labor contracts working in central, provincial, and district-level Party and State agencies, and political-social organizations;

- Staff members and indefinite-term labor contracts in public institutions;

- Deputies of all levels of People's Councils;

- Civil servants at commune, ward, and town levels;

- Non-professional staff at commune level; village, hamlet, village, village, village, and neighborhood group leaders at commune and ward levels;

- Lawyers, managers of enterprises, and industry association members as specified in Clause 2, Section I of the Plan for Training and Capacity Building of Human Resources for Economic Integration for the period 2003-2010, when these trainees participate in specialized training courses on economic integration and international economics organized by state agencies within the country.

Hereinafter referred to collectively as state cadres and civil servants (CBCC).

2. Scope of use of annual state budget training and capacity building funds for CBCC:

- Funds allocated annually in the state budget of ministries, central agencies, provinces, and centrally-administered cities for training and capacity building of CBCC under their jurisdiction shall be utilized. These funds shall not be used for training and capacity building of CBCC outside their jurisdiction unless authorized by competent authorities and included in the annual budget allocation for such purposes;

- Funds for training and capacity building of CBCC shall be used to implement tasks of imparting professional knowledge, business skills, politics, foreign languages, information technology, economic integration, ethnic languages... (including organizing professional management training sessions) for CBCC under the jurisdiction of ministries, central agencies, and localities (including direct training at the institution and sending to other training centers);

- Depending on the ability to allocate funds and the need for CBCC training, agencies, units, and localities may use part of the training and capacity building funds for CBCC to support a portion of the costs (tuition fees, purchasing textbooks) for CBCC who are officially assigned to study at university level (and equivalent) and postgraduate level (and equivalent). The maximum amount allocated for this purpose shall not exceed 10% of the total annual training and capacity building funds for CBCC of the agency, unit, or locality;

- Funds for training and capacity building of CBCC shall not be used for administrative expenses of training management bodies of ministries, central agencies, and localities; nor for investment in constructing facilities for training and capacity building centers. Operating expenses for training and capacity building centers for CBCC shall be covered from administrative management funds for state administrative agencies or from funds allocated for corresponding public services for public institutions.

II. EXPENSES

1. In-country training and capacity building expenses for CBCC:

a) Expenses carried out by training and capacity building centers for CBCC:

- Instructor remuneration; travel and accommodation expenses for instructors;

- Study materials for trainees;

- Partial meal expenses for trainees during concentrated training periods;

- Organizing class expenses:

+ Renting conference halls, classrooms, equipment for learning (if applicable);

+ Exam preparation, supervision, and marking expenses;

+ Drinking water expenses for classes;

+ Electricity, water, office supplies, service, and parking expenses;

+ Field trip and practical experience expenses;

+ Medical expenses for common medications for students;

+ Travel expenses for training center staff managing classes held away from the main center.

For training centers that have been funded to build dormitories for trainees, existing facilities must be utilized to ensure accommodation for trainees coming from afar.

b) Expenses carried out by agencies and units sending officials for training:

Based on the location of the training course and budget availability, agencies and units sending officials for training shall use regular operating funds and other available funds to support the following expenses for CBCC sent for training:

Travel expenses from the agency to the training location (one round trip; including holidays and Tet), and accommodation expenses for CBCC during concentrated training at the training center (in cases where the training center confirms it cannot provide accommodation). These expenses shall not exceed the limits set forth in Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance regarding travel allowances and meeting organization expenses for state agencies and public institutions, Circular No. 127/2007/TT-BTC dated October 31, 2007 of the Ministry of Finance amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance.

c) In cases where the agency or unit is assigned training and development funds for state civil servants but does not have its own training facilities and cannot organize classes on its own, it must send civil servants to be trained at other training institutions. The agency or unit shall settle with these training institutions the following expenses: Training and development costs; textbook and material purchase fees; and support allowances for meals for trainees during concentrated study periods based on invoices issued by the training institution or service contracts signed by the competent authority with the training institution.

d) Program and textbook compilation costs: These are borne by the agency or unit responsible for compiling programs and textbooks; training materials for knowledge and skill development are funded from the annual training and development budget allocated to state civil servants.

2. Overseas training and development for state civil servants:

The annual budget for overseas training and development for state civil servants assigned to relevant ministries and agencies shall be used for the following purposes:

- Service fees payable to domestic organizations providing training services;

- Tuition fees and mandatory expenses payable to overseas training institutions or service providers;

- Translation and interpretation costs;

- Health insurance costs during the period of study abroad (if required by the host country);

- Costs for organizing classes: Surveying, negotiating, and developing training programs with overseas training institutions;

- Food, accommodation, travel, and airport departure taxes;

- Visa and entry-exit procedures (passport, visa).

III. EXPENSE LIMITS

1. In-country training and capacity building expenses for CBCC:

Based on actual conditions and funding availability, the heads of training institutions shall determine specific expense limits that are appropriate, ensuring they do not exceed the maximum ceilings set forth below; while also ensuring the allocation of funds for the implementation of training and development tasks for state civil servants within the approved budget, specifically as follows::

a) Instructor honoraria (one session includes four lessons):

Depending on the target audience and level of trainees, training institutions shall invite instructors and speakers at various levels as appropriate. The instructor and speaker honoraria (including lesson preparation and meal expenses for instructors) shall be as follows:

- For Central Committee members of the Party, Ministers, Deputy Ministers, Provincial Party Secretaries, Deputy Secretaries, Chairpersons of Provincial People's Councils, Chairpersons of Provincial People's Committees, and equivalent positions, the maximum amount shall not exceed: 500,000 VND/session;

- For instructors and speakers at the Bureau, Department, Institute level, Professors, Associate Professors, Senior Specialists, Provincial Party Committee members, Heads of Provincial Departments, and equivalent positions, the maximum amount shall not exceed: 400,000 VND/session;

- For Doctor of Science, Doctorate holders, Chief Specialists, Deputy Heads of Provincial Departments, and equivalent positions, the maximum amount shall not exceed: 300,000 VND/session;

- For Specialists, instructors, and speakers at district, county, town levels, the maximum amount shall not exceed: 200,000 VND/session;

- For instructors and speakers at commune levels, the maximum amount shall not exceed: 120,000 VND/session;

In cases where teaching and learning require new methods, specialized teaching materials, and extensive practical experience, in addition to the stipulated instructor honoraria, the training institution may request the competent authority to approve payment for the preparation of special materials through a lump-sum contract based on the quality requirements of the training and development program.

For professional instructors teaching in civil servant training schools and political education centers who receive teacher salaries (such as Civil Servant Education Schools; Provincial Political Schools; etc.), any excess hours beyond the standard quota will be compensated according to the overtime pay regulations for instructors at vocational secondary schools when participating in classes assigned by authorized agencies; however, when invited to teach in classes organized by other training institutions, they will still receive instructor honoraria according to the above regulations.

For foreign instructors: Depending on necessity, agencies and units shall submit requests to the competent authority for approval to invite foreign instructors. The honoraria for foreign instructors shall be agreed upon by the agency or unit and the instructor, ensuring it aligns with the financial capacity of the agency or unit.

Interpreting costs for foreign instructors' lectures: The interpreting fee shall be applied according to the expense limit specified in Point g Clause 1 Section I Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Ministry of Finance regarding reception expenses for foreign guests visiting Vietnam, expenses for organizing international conferences and seminars in Vietnam, and domestic reception expenses, as well as guidance documents issued by ministries, sectors, and localities implementing Circular No. 57/2007/TT-BTC of the Ministry of Finance.

Travel and accommodation rental costs for instructors: If the agency or unit lacks transportation and accommodation facilities for instructors and must rent them, the cost shall be determined according to Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance regarding travel expenses and conference organization costs for state agencies and public institutions, as well as guidance documents issued by ministries, sectors, and localities implementing Circular No. 23/2007/TT-BTC dated March 21, 2007, of the Ministry of Finance.

Examination preparation, supervision, and marking costs: These shall be implemented according to the regulations on examination preparation, supervision, and marking costs as stipulated in Joint Circular No. 49/2007/TTLT/BTC-BGDDT dated May 18, 2007, jointly issued by the Ministry of Finance and the Ministry of Education and Training guiding the content, expense limits, and financial management procedures for building question banks, organizing general examinations, and preparing for participation in international and regional Olympiads.

Partial meal support for trainees during concentrated study periods:

Based on the ability to allocate funds, the conditions for organizing classes (regarding location, student composition, study time...) from the training and development budget provided annually by the competent authority, the training institutions shall consider and decide to support part of the meal expenses for students during concentrated study periods, but not exceeding 25,000 VND/person/day for central and provincial levels; not exceeding 15,000 VND/person/day for district and commune levels.

e) Administrative and service costs for the class:

- Travel expenses for management staff of training institutions when it is necessary to open classes away from the training institution, according to the level not exceeding the level prescribed in Circular No. 23/2007/TT-BTC dated March 21, 2007 issued by the Ministry of Finance and guiding documents of ministries, sectors, and localities implementing Circular No. 23/2007/TT-BTC of the Ministry of Finance;

- Actual expenses:

+ Renting conference halls (or classrooms), renting teaching equipment such as projectors, computers...;

+ Office supplies expenses for the class;

+ Purchasing and printing textbooks and materials directly serving the class (excluding reference materials);

+ Electricity, water, service, and parking fees;

+ Expenses for opening and closing ceremonies, issuing certificates, and rewarding outstanding students;

g) Costs for organizing field trips and practical sessions:

- Transportation expenses for picking up and dropping off students for field trips and practical activities: According to the contract and actual expense receipts;

- Supporting part of the meal and accommodation expenses for students during practical days: Decided by the head of the training institution within the allocated training and development budget.

h) Costs for compiling programs and textbooks: Depending on the training and development programs, agencies and units shall decide accordingly.

2. Training and development costs for civil servants and public officials abroad:

The cost for training and developing civil servants and public officials abroad is arranged based on specific budgets of each delegation organized by the Ministry of Home Affairs. Expenditure shall be carried out according to the following specific regulations:

- Service fees payable to organizations providing services under contracts signed by the competent authority;

- Tuition fees and mandatory expenses payable to overseas training institutions or service providers: According to specific contracts signed by the competent authority;

- Health insurance purchase costs: At the minimum health insurance level applicable to foreign students studying in the host country;

- Translation and documentation work expenses: Implemented according to Circular No. 57/2007/TT-BTC dated June 11, 2007 issued by the Ministry of Finance regarding expense regulations for hosting foreign guests in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests, and guiding documents of ministries, sectors, and localities implementing Circular No. 57/2007/TT-BTC of the Ministry of Finance;

- Organizational class expenses: Surveying, negotiating, and building training programs with overseas training institutions based on actual incurred expenses;

- Meal, accommodation, travel, and airport tax expenses are implemented according to Circular No. 91/2005/TT-BTC dated October 18, 2005 issued by the Ministry of Finance regarding travel expense regulations for civil servants and public officials on short-term missions abroad funded by the state budget.

IV. PREPARATION OF BUDGET ESTIMATES, ALLOCATION, AND SETTLEMENT

1. Preparation of budget estimates, allocation:

a) For training civil servants and public officials within the country:

- For Ministries and central agencies:

+ Annually, at the time of preparing the state budget, agencies and units base their guidance on the preparation of budget estimates from the competent state authorities; the orientation plan for training and developing civil servants and public officials of the Ministry of Home Affairs (guidance indicators); requirements for training and developing the civil servant and public official workforce under their jurisdiction; content and specific expenditure levels stipulated in this Circular to prepare budget estimates for training and developing the civil servant and public official workforce and submit them to the superior management agency. Level I budget units aggregate the budget estimates for training and developing the civil servant and public official workforce of subordinate units and submit them to the Ministry of Home Affairs for consolidation and submission to the Ministry of Finance and the Ministry of Planning and Investment; simultaneously aggregating the consolidated budget estimates into the budget estimates of the agency or unit according to the State Budget Law and guiding documents of the Law and submit them to the superior management agency. Level I budget units aggregate the budget estimates for + Based on the training and development funding needs for the civil servant and public official workforce forecasted by the Ministry of Home Affairs and the capacity of the state budget, the Ministry of Finance proposes to the Prime Minister to allocate the state budget for the training and development of civil servants and public officials;;

+ On the basis of the state budget estimate approved by the Prime Minister, the Ministry of Home Affairs will coordinate with the Ministry of Finance and the Ministry of Planning and Investment to propose the allocation of training and development funds for civil servants and public officials to central ministries and agencies; the Ministry of Finance will consolidate and propose to the Prime Minister for approval and allocation together with the annual state budget estimates;

+ Training and development funds for civil servants and public officials managed by localities are arranged in the annual local government budget estimates; based on

- FOR PROVINCES AND DIRECTLY-GOVERNED CITIES:

the orientation plan for training and developing civil servants and public officials guided by the Ministry of Home Affairs (guidance indicators); requirements for training and developing the civil servant and public official workforce under the jurisdiction of the locality; the local budget balancing capacity; provinces and cities proactively allocate the budget to organize and implement the training and development of civil servants and public officials in accordance with the plan for training and developing civil servants and public officials guided by the Ministry of Home Affairs + Based on the proposals of the locality, the Ministry of Home Affairs will coordinate with the Ministry of Finance to review and calculate the training needs and financial support for localities that cannot balance revenue and expenditure to implement training and development for the target groups specified in Decision No. 106/2007/QĐ-TTg dated July 13, 2007 of the Prime Minister approving the Project "Some Measures to Strengthen Training, Development, and Source Building of Cadres in the Grassroots Political System in Northwest Region for the Period 2007-2010", and Decision No. 83/2007/QĐ-TTg dated June 8, 2007 of the Prime Minister approving the Project "Training and Development of Cadres for Religious Work and Civil Servants Managing State Administration on Religion for the Period 2006-2010".;

The Ministry of Finance will consolidate and propose to the Prime Minister for approval and implementation of targeted supplementary support for localities to carry out these tasks. hỗ trợ theo hình thức bổ sung có mục tiêu cho các địa phương thực hiện;

- BASED on the annual state budget expenditure plan assigned by the competent authority; BASED on the number of civil servants required to be trained according to tasks; BASED on training forms, Ministries, sectors, localities allocate funds to implement tasksof subordinate units and submit them in accordance with regulations, ensuring to meet requirements for training and enhancing the cadre and civil servant workforce under their management at each stage.

b) Training civil servants abroad:

- Annually, based on the plan for sending state civil servants abroad for training of Ministries, central agencies, and localities; the Ministry of Home Affairs builds a plan for training and enhancing state civil servants abroad, sends it to the Ministry of Finance along with the budget estimate for the task of training and enhancing state cadres and civil servants abroad in the year according to the following criteria:

+ The agency responsible for organizing delegations for training and capacity building abroad;

+ The anticipated state civil servants to be sent for training;

+ Duration of study abroad;

+ The training institutions to which they will be sent for training;

+ Estimated budget for each delegation;

+ Total funding for training state civil servants abroad;

- BASED on the plan of the Ministry of Home Affairs and the capacity of the state budget, the Ministry of Finance submits to the Prime Minister for approval of the funding for the task of training and enhancing state civil servants abroad within the total annual training and enhancement budget for civil servants;

- After the State Budget Plan for the year has been assigned by the Government, the Ministry of Finance will allocate funding for the task of training and enhancing state civil servants abroad in the annual state budget of units assigned to lead the implementation;

2. MANAGEMENT, USE, SETTLEMENT AND FINAL ACCOUNTING:

- In addition to the state budget funds allocated annually for the task of training and enhancing state civil servants, Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations; People's Committees of provinces and centrally-administered cities may increase spending on this task according to the prescribed system and standards based on their budget capacity;

- The management, use, settlement and final accounting of funds spent on the task of training and enhancing state civil servants domestically shall be carried out in accordance with 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 Law on State Budget; Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the management, disbursement, and settlement of state budget expenditures through the State Treasury;

- The management, use, and settlement of funds spent on the task of training and enhancing state civil servants abroad shall be carried out in accordance with the regulations applicable to foreign currency expenditures implemented according to the annual budget (advance drawdown form) calculated in Vietnamese Dong for overseas missions as stipulated in Circular No. 97/2004/TT-BTC dated October 13, 2004 of the Ministry of Finance guiding the management, payment, and settlement of state budget expenditures in foreign currency through the State Treasury;

At the end of the year, the final accounting of funds spent on the task of training and enhancing state civil servants is summarized in the final account report of Ministries, central agencies, and localities.

V. IMPLEMENTATION

1. THIS Circular takes effect 15 days from the date of publication in the Official Gazette and replaces Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the management and use of training and enhancement funds for state civil servants.

For the year 2008, Ministries, central agencies, and provinces and centrally-administered cities shall proactively arrange within the scope of the 2008 state budget plan already assigned by the competent authority to implement. For training and enhancement classes for state civil servants that have been conducted according to the plan assigned for 2008, they shall base their final accounting of funds on the provisions of this Circular and valid expense vouchers in accordance with the State Budget Law.

2. Annually, Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, People's Committees of provinces and centrally-administered cities are responsible for compiling and submitting reports on the implementation of the task of training and enhancing state civil servants to the Ministry of Home Affairs and the Ministry of Finance for consolidation and reporting to the Government.

3. During implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.