Circular No. 51/2018/TT-BTC guiding the management and use of funds to implement Decision No. 2080/QĐ-TTg dated December 22, 2017 of the Prime Minister approving the adjustment and supplementation of the Project on teaching and learning foreign languages in the national education system for the period of 2017-2025.

CIRCULAR

Guidelines for managing and using funds to implement Decision No. 2080/QĐ-TTg

dated December 22, 2017 of the Prime Minister approving the adjustment and supplementation of the Project on Teaching and Learning Foreign Languages in the National Education System for the period 2017-2025

adjust and supplement the Foreign Language Teaching and Learning Program in the National Education System

for the period 2017 - 2025

                              

Based on Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of some provisions of the State Budget Law;

The Minister of Finance issues this Circular guiding customs procedures, tax management, fees, and charges for goods exported and imported pursuant to Decree No. 14/2018/NĐ-CP dated January 23, 2018, providing detailed regulations on border trade activities.

Implementing Decision No. 1400/QĐ-TTg dated September 30, 2008 of the Prime Minister approving the Project "Teaching and Learning Foreign Languages in the National Education System for the period 2008-2020";

Implementing Decision No. 2080/QĐ-TTg dated December 22, 2017 of the Prime Minister approving the adjustment and supplementation of the Project on Teaching and Learning Foreign Languages in the National Education System for the period 2017-2025;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular guiding the management and use of funds to implement Decision No. 2080/QĐ-TTg dated December 22, 2017 of the Prime Minister approving the adjustment and supplementation of the Project on Teaching and Learning Foreign Languages in the National Education System for the period 2017-2025.

Article 1. Scope of Regulation and Applicability

1. This Circular guides the management and use of funds to implement Decision No. 2080/QĐ-TTg dated December 22, 2017 of the Prime Minister approving the adjustment and supplementation of the Project on Teaching and Learning Foreign Languages in the National Education System for the period 2017-2025 (hereinafter referred to as the Project).

2. The subjects to which this Circular applies are agencies, units, organizations, and individuals at central and local levels participating in implementing the contents of the Project and the beneficiaries of the Project.

3. In cases where the Project uses non-repayable aid funds and other sources of funds integrated into other programs and projects approved by competent authorities with specific regulations, such cases shall be implemented according to the regulations of the donor and guidance documents of those programs and projects; if there are no specific regulations, they shall be implemented according to the regulations of this Circular.

Article 2. Sources of Funds for Implementing the Project

1. Annual state budget funds allocated for regular expenses of educational and vocational training services according to the state budget decentralization.

2. Funds integrated into programs and projects approved by competent authorities.

3. Revenue from educational and training institutions; financial support from domestic and foreign organizations and individuals; other socialized funding sources.

Article 3. Tasks of Expenditure of the Project

1. Tasks of expenditure allocated from the central government budget to implement nationwide tasks carried out by the Ministry of Education and Training, the Ministry of Labor, Invalids and Social Affairs, and other ministries, central agencies, and national universities in accordance with the objectives of the Project and the state budget decentralization, including:

a) Compiling and piloting experimental programs, textbooks, teaching materials, learning materials.

b) Supporting the improvement of foreign language skills and pedagogical capacity for foreign language teachers and teachers teaching certain subjects in public and private secondary schools.

c) Supporting the training of foreign language teachers; improving the team of foreign language lecturers, foreign language pedagogy lecturers, and lecturers teaching science and specialized subjects in foreign languages.

d) Building procedures for implementation and a database for conducting regular and periodic assessment activities in foreign language teaching and learning in general education.

đ) Building model procedures for conducting assessment activities in higher education, vocational education, and continuing education.

e) Building and perfecting standardized foreign language proficiency assessment tools, test banks, training staff responsible for foreign language testing, supporting equipment and organizational systems for examinations.

g) Building and perfecting the Framework of Foreign Language Teacher Competencies according to educational levels and training qualifications.

h) Supporting equipment and learning systems for teacher training institutions that train foreign language teachers under central ministries and agencies.

i) Building a national open online foreign language learning system.

k) Building programs and organizing training for managers to implement foreign language teaching and learning activities at all educational levels and training qualifications, enhancing foreign language skills for civil servants and employees under central ministries and agencies.

l) Implementing communication work, international cooperation, and building a foreign language teaching and learning environment.

m) Implementing survey and research tasks, organizing seminars and conferences to serve the development and perfection of policies related to foreign language teaching and learning; implementing activities according to career orientation, serving job requirements, and connecting employment.

n) Implementing management, inspection, supervision, and evaluation of the Project's implementation.

o) Other tasks carried out by central ministries, agencies, and national universities in accordance with the objectives of the Project.

2. Tasks of expenditure from local budgets:

a) Training and developing teams of foreign language teachers and lecturers, teachers and lecturers teaching subjects and specialized subjects in foreign languages in educational and training institutions under localities.

b) Enhancing material infrastructure and information technology equipment to ensure conditions for foreign language teaching and learning in educational and training institutions under localities.

c) Implementing activities to reform content, programs, and methods of foreign language teaching and learning; preparing material conditions and supporting teachers participating in pilot programs and textbooks for foreign languages; building a database for conducting regular and periodic assessment activities in foreign language teaching and learning in general education.

d) Building programs and organizing training to enhance foreign language skills for civil servants and employees at the local level.

đ) Organizing the implementation of foreign language programs and textbooks, distributing textbooks to libraries of schools in mountainous, island, ethnic minority, economically disadvantaged areas, and students with disabilities who have economic difficulties.

e) Support activities to build an environment for foreign language teaching and learning in educational and training institutions, vocational enterprises, and other units under local administration; implement communication work on foreign language teaching and learning activities at the local level.

3. Tasks funded from the revenue of educational and training institutions: Building an environment for foreign language teaching and learning, elective courses on foreign language teaching and learning; implementing activities within the framework of the Project according to the functions and tasks of the unit, some training and capacity building activities to improve foreign language proficiency, enhancing management capabilities for workers at the training institution, and other tasks of the Project.

4. Tasks funded from other sources of funding from sponsorships and support from organizations and individuals: Focus on implementing activities that meet diverse foreign language learning needs of society. The use of funding shall be carried out according to the requirements of the sponsor and in accordance with current laws.

Article 4. General Content and Expenditure Levels

1. Expenditures for organizing mid-term and final reviews, training sessions, professional skill enhancement, inspection, and supervision work; organizing seminars, conferences, and roundtable discussions related to the implementation of specialized activities of the Project; compiling and printing specialized books and results of Programs: The content and expenditure levels shall be implemented in accordance with Circular No. 58/2016/TT-BTC dated March 29, 2016, issued by the Ministry of Finance detailing the use of state funds for procurement to maintain the regular operation of state agencies, units under the people's armed forces, public service organizations, political organizations, political-social organizations, social-professional organizations, social organizations, and social-professional organizations (hereinafter referred to as Circular No. 58/2016/TT-BTC) and Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance detailing travel expense regulations and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

2. Expenditures for organizing training and enhancement classes aimed at improving the qualifications of teachers, lecturers, and managers: The content and expenditure levels shall be implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of funds from the state budget allocated for cadre and civil servant training and enhancement (hereinafter referred to as Circular No. 36/2018/TT-BTC).

For domestic training courses organized by central ministries and agencies: Localities and units are responsible for paying travel and accommodation expenses for participants.

3. Expenditures for surveys, investigations, and statistics serving professional activities and evaluating the implementation results of the Project: The content and expenditure levels shall be implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance guiding the management, use, and settlement of funds for conducting statistical surveys, national censuses.

4. Expenditures for database construction, data updates, information processing, and application of information technology to serve the professional activities of the Project: The content and expenditure levels shall be implemented in accordance with Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of funds for the National Program on the Application of Information Technology in State Agencies' Activities, Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the cost of creating electronic information to maintain the regular operation of agencies and units using state budget funds. In cases where information technology services are leased, they shall be implemented in accordance with the provisions of the Law on Public Procurement, Decision No. 80/2014/QĐ-TTg dated December 30, 2014, issued by the Prime Minister piloting the leasing of information technology services in state agencies and guiding documents.

5. Expenditures for information dissemination:

a) Content of expenditures: Editing, compiling materials, leaflets, brochures, posters, billboards, electronic boards; producing, editing, and developing content for programs, films, reports, news broadcasts; organizing the delivery of information dissemination content to target groups through various communication methods such as conferences, seminars, training sessions, press, radio, television, telecommunications networks, the Internet, and other methods.

b) Expenditure levels shall be implemented in accordance with Joint Circular No. 145/2014/TTLT-BTC-BTTTT dated October 3, 2014, issued by the Ministry of Finance and the Ministry of Information and Communications detailing the management and use of funds for the Project on information dissemination about digital transmission and broadcasting of terrestrial television; Decree No. 18/2014/NĐ-CP dated March 14, 2014, issued by the Government detailing remuneration systems in the field of journalism and publishing; Decision No. 382/QĐ-BTTTT dated March 21, 2011, issued by the Ministry of Information and Communications regarding the issuance of support production rates for new television programs using state budget funds for the period 2010-2012, extended by Decision No. 938/QĐ-BTTTT dated July 4, 2014, issued by the Ministry of Information and Communications regarding the application of support production rates for new television programs using state budget funds (hereinafter referred to as Decision No. 382/QĐ-BTTTT and Decision No. 938/QĐ-BTTTT).

For procurement of goods and services requiring bidding: Implementation shall comply with regulations on invoices and vouchers, the Public Procurement Law, and guiding documents.

6. Expenditures for hiring domestic experts: Based on the necessity to implement Project activities and the allocated state budget, the head of the agency or unit implementing the Project decides on hiring domestic experts. Expenditure levels shall be implemented in accordance with Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids, and Social Affairs detailing the salary levels for domestic consulting experts as a basis for preparing tender packages for consulting services provided under time-based contracts using state funds. In cases of hiring independent organizations or individual consultants, the expenditure levels specified in Circular No. 02/2015/TT-BLDTBXH shall be used to prepare tender estimates and comply with public procurement laws.

7. Translation of documents; simultaneous interpretation at international conferences and seminars; reception services for foreign guests serving the specialized activities of the Project: The content and level of expenditure shall be implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, of the Ministry of Finance on the regulations for expenditures related to receiving foreign guests for work in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

8. For the use of project funds for printing, purchasing equipment, textbooks, materials, learning resources, books, audiovisual media, teaching aids; building and selecting foreign language teaching and learning software: Implementation shall be carried out in accordance with the Law on Bidding, Decree No. 63/2014/NĐ-CP dated June 26, 2014, of the Government detailing certain provisions of the Law on Bidding regarding the selection of contractors, and Circular No. 58/2016/TT-BTC.

Article 5. Content and Special Expenditure Levels of the Project

1. For preschool and general education: Expenditures for developing curricula, textbooks, exercise books, teacher's books, materials, learning resources, foreign language teaching and learning guides, teaching subjects in foreign languages, integrated foreign language teaching, and other subjects:

a) Developing overall programs and subject programs:

• Program development: Maximum 180,000 VND per class hour;

• Overall revision and editing: Maximum 50,000 VND per class hour;

• Program review: Maximum 25,000 VND per class hour per person.

b) Compiling textbooks, coursebooks, teacher's books:

• Remuneration for authors: Maximum 450,000 VND per class hour;

• Remuneration for chief editors: Maximum 50,000 VND per class hour;

• Remuneration for overall chief editors: Maximum 35,000 VND per class hour;

• Remuneration for reviewing outlines: Maximum 450,000 VND per outline draft per person;

• Remuneration for reviewing manuscript drafts: Maximum 10,000 VND per page of manuscript draft per person (manuscript draft size 14.5 cm x 20.5 cm).

c) Compiling exercise books, teaching materials, learning resources, and guidance materials: The remuneration levels applied in Point b Clause 1 of this Article, with the number of class hours calculated as three pages equaling one class hour.

d) Illustration remuneration for books:

• Cover illustration remuneration: Maximum 350,000 VND per cover;

• Cutting and technical drawing remuneration: Maximum 15,000 VND per image;

• Illustration drawing remuneration with artistic value: Maximum 200,000 VND per image.

  đ) Expenditure for organizing completion camps for curricula, textbooks, teacher's books, exercise books, materials, and learning resources (hereinafter referred to as Completion Camps):

  The leading unit decides to organize Completion Camps, with the maximum duration not exceeding five days for each organization. During the organization of Completion Camps, the following expenditures may be incurred:

• Remuneration for authors and editors: Maximum 110,000 VND per person per day;

• Subsidy for meals (for authors, editors, and members of the organizing committee): Maximum 150,000 VND per person per day;

• Water expenses: Maximum 40,000 VND per person per day;

• Transportation costs: Reimbursed based on actual expenses;

• The organizing committee pays for renting conference halls and accommodation rooms at the place of work: Content and expenditure levels according to current regulations.

e) Expenditure for organizing review camps for curricula, textbooks, teacher's books, exercise books, materials, and learning resources (hereinafter referred to as Review Camps):

The leading unit decides to organize Review Camps, with the maximum duration not exceeding five days for each organization. During the organization of Review Camps, the following expenditures may be incurred:

• Meal subsidy: Maximum 150,000 VND per person per day;

• Water expenses: Maximum 40,000 VND per person per day;

• Transportation costs: Reimbursed based on actual expenses;

• The organizing committee pays for renting conference halls and accommodation rooms at the place of work: Content and expenditure levels according to current regulations;

• Reading and reviewing book expenditure: Maximum 15,000 VND per class hour per person;

  - Remuneration for members of the Review Committee:

  + Chairperson of the Review Board: Maximum VND 200,000 per person/session;

  + Deputy chair, committee member, secretary of the Review Committee: Maximum 150,000 VND per person per session;

  + Other members: Maximum 100,000 VND per person per session.

g) Printing expenditure for textbooks, teacher's books, exercise books, materials, learning resources, and pilot teaching foreign language guidance materials distributed to students and teachers, lecturers participating in pilot teaching: Implemented according to printing contracts and the provisions of Clause 8, Article 4 of this Circular.

2. For higher education, vocational education, and continuing education: Expenditure for compiling curricula, coursebooks, materials, learning resources, teacher's books, exercise books, and guidance materials for teaching other subjects, major-specific subjects in foreign languages, integrated foreign language teaching, and other subjects, and training teachers in foreign languages: Content and expenditure levels shall be implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018, of the Ministry of Finance guiding the content and expenditure levels for curriculum development and coursebook compilation for higher education and vocational education.

3. Expenditure for examination work:

a) Building question banks for exams, sample surveys, assessment tests, and organizing trial exams, assessments in direct and online foreign language teaching and learning: Content and expenditure levels shall be applied in accordance with Joint Circular No. 66/2012/TTLT-BTC-BGDĐT dated April 26, 2012, of the Ministry of Finance and the Ministry of Education and Training guiding the content, expenditure levels, and financial management procedures for building test question banks, organizing public examinations, and preparing for participation in international and regional Olympiads (hereinafter referred to as Joint Circular No. 66/2012/TTLT-BTC-BGDĐT), in addition to the following expenditures:

• Grading written and essay tests: Maximum 65,000 VND per test;

• Grading oral tests: Maximum 65,000 VND per test;

• Expenditure for renting grading machines approved by the competent authority.

b) Expenditure for recording, filming, and building listening tests: Content and expenditure levels shall be applied according to Decision No. 382/QĐ-BTTTT and Decision No. 938/QĐ.

4. Organizing foreign language proficiency and pedagogical competence tests: Content and expenditure levels shall be implemented in accordance with Joint Circular No. 66/2012/TTLT-BTC-BGDĐT.

5. Expenditure for hiring foreign experts, teachers, and volunteers:

a) Hiring foreign experts: The hiring and management of foreign experts shall be carried out in accordance with Decree No. 63/2014/ND-CP dated June 26, 2014 of the Government detailing certain provisions of the Bidding Law on the selection of contractors. The requirements for qualifications and capabilities of experts shall be based on actual job needs according to the Project's tasks, and the payment amount for experts shall be established and approved in the bidding proposal.

b) Expenditure for hiring native-speaking teachers to participate in teaching foreign languages, training, and enhancing foreign language teachers and lecturers: The content and expenditure levels shall be implemented in accordance with Circular No. 36/2018/TT-BTC.

c) Expenditure to support foreign expert volunteers participating in developing programs, textbooks, teaching materials, learning materials for foreign language teaching and learning: The content and expenditure levels shall be implemented in accordance with category c prescribed in Circular No. 1/2010/TT-BTC.

d) Expenditure to support volunteers who are not foreign experts: Volunteers participating in supporting learners in practicing foreign languages, the receiving entity shall not pay salaries, allowances, or remuneration. Depending on the agreement with the volunteer or the organization providing the volunteer, expenditures such as food, accommodation, and travel expenses may be paid. The content and expenditure levels shall be applied in accordance with Circular No. 40/2017/TT-BTC.

6. Remuneration for teachers and lecturers:

a) Remuneration for teachers and lecturers teaching courses for training and seminars: The content and expenditure levels shall be implemented in accordance with Circular No. 36/2018/TT-BTC.

b) Remuneration for teachers teaching pilot English preschool and other foreign languages (excluding English):

• Preschool: Maximum VND 100,000 per class;

• Elementary school: Maximum VND 100,000 per class;

• Junior high school: Maximum VND 120,000 per class;

• High school: Maximum VND 135,000 per class.

c) Remuneration for teachers and lecturers teaching online: Maximum VND 400,000 per class.

d) Support for purchasing accounts to learn online in accordance with the training program for foreign language teachers through the method of selecting service providers as stipulated by current regulations.

đ) Remuneration for teacher educators teaching pilot subjects in foreign languages within teacher training majors: The maximum expenditure level for one class lecture shall be applied at a factor of 3.0 compared to the expenditure level for one class lecture with equivalent content taught in Vietnamese currently being conducted at the training institution.

7. Expenditure to organize activities to build a foreign language teaching and learning environment with a minimum of 15 participants per activity, including:

• Expenditure for materials serving club meetings for students, student volunteers, teachers, and lecturers (foreign language practice), foreign language contests: Payment shall be made based on actual invoices and receipts in accordance with the foreign language curriculum and the budget approved by the competent authority.

• Expenditure for drinking water for participants during meetings: VND 10,000 per meeting per person.

• Expenditure for renting conference halls, sound systems, lighting, and decorations (if any): Actual expenditure levels.

8. For other expenditure levels to implement the Project that are not specified in this Circular, the head of the unit assigned the task shall apply expenditure levels in existing state regulations for similar activities to determine the expenditure levels for the Project within the allocated budget.

Article 6. Contents of Regular Operating Expenses of the Management Board of the Project

1. Payment of salaries, wages, and other expenses based on salary scales;

2. Inspection and supervision costs;

3. Travel expenses, organization of conferences, scientific seminars, summary meetings, and evaluation sessions;

4. Rent for premises;

5. Electricity, water, communication, office supplies, website maintenance; maintenance and upgrading of information technology systems to serve the activities of the Project;

6. Fuel, vehicle rental for professional work;

7. Professional business expenses;

8. Purchase of equipment, assets, documents; minor repairs;

9. Other expenses related to the activities of the Management Board of the Project.

   Article 7. Preparation, Allocation, Management, and Settlement of Budget Estimates

1. Preparation of budget estimates:

a) For the Ministry of Education and Training:

Annually, based on the objectives and tasks of the Project, the Ministry of Education and Training proposes principles and criteria for allocating funds to implement the Project and sends them to the Ministry of Finance before June 1. Based on the unified opinion of the Ministry of Finance, the Ministry of Education and Training is responsible for guiding central ministries, agencies, and localities to prepare reports and draft budget estimates for implementing the Project, to be completed before June 15.

Based on the proposed budget allocation from central ministries, agencies, and localities, the Ministry of Education and Training is responsible for compiling and sending these to the Ministry of Finance before August 15 for review, balancing funds, and submitting to the Government for decision by the National Assembly.

b) For central ministries and agencies:

Based on the objectives of the Project; the results of evaluating the implementation of the Project's tasks in the annual report; requirements and tasks for implementing the Project in the planned year; and guidance from the Ministry of Education and Training on preparing reports and drafting budget estimates for implementing the Project, central ministries and agencies guide subordinate units to prepare reports and draft budget estimates for implementing the Project, and compile and send them to the Ministry of Education and Training before July 20, while also incorporating them into the central ministry or agency’s budget estimate for the planned year and sending it to the Ministry of Finance for consideration, compilation, and submission to the competent authority according to the State Budget Law and guiding documents.

c) For provinces and centrally-administered cities:

Based on the objectives of the Project; the results of evaluating the implementation of the Project's tasks in the annual report; requirements and tasks for implementing the Project in the planned year; and guidance from the Ministry of Education and Training on preparing reports and drafting budget estimates for implementing the Project, the Department of Education and Training, in collaboration with the Department of Labor, Invalids, and Social Affairs, and relevant agencies, prepares reports and drafts budget estimates for implementing the Project from various sources (local budget, central government support, other funding sources), and submits them to the Department of Finance for review and compilation, then to the provincial People's Council for approval according to the State Budget Law and guiding documents.

Article 16. Settlement of State Budget Funds for Support

a) For central ministries and agencies:

Based on the approved budget estimates for implementing the Project assigned by the competent authority, central ministries and agencies allocate and assign budget estimates to budget-using units, submit them to the Ministry of Finance for inspection according to the State Budget Law and guiding documents; simultaneously send them to the Ministry of Education and Training for monitoring and consolidation.

The decision to assign budget estimates by central ministries and agencies to budget-using units must ensure compliance with the total budget estimate amount and the financial structure for each task of the Project assigned by the competent authority.

b) For provinces and centrally-administered cities:

Based on the Prime Minister's Decision on assigning state budget expenditure estimates, and the Minister of Finance's Decision on assigning revenue and expenditure budget estimates for local budgets (including additional targeted budget allocations for localities implementing the Project); considering the local budget balance capacity to allocate resources for the Project, the provincial People's Committee assigns the Department of Education and Training, in collaboration with the Department of Labor, Invalids, and Social Affairs, the Department of Finance, and relevant agencies, to develop plans for allocating budget estimates for implementing the Project to budget-using units, submit them to the Department of Finance for compilation, and report to the provincial People's Council for examination and decision.

3. Management, use, and finalization of funds:

a) Units assigned to carry out the Project's tasks must comply with current regulations on managing, using, and settling accounts for funds according to guiding documents implementing the State Budget Law, current expenditure regimes, and specific provisions in this Circular.

b) The use of funds for implementing the Project's tasks must ensure complete documentation as required by current laws. Funds for implementing the Project are settled in accordance with the source of funds used and consistent with the corresponding budget item under current regulations, and summarized in the annual settlement report of the unit to be submitted to the supervising authority for consolidation, and to the finance authority for review according to regulations.

Article 8. Reporting and Inspection Regime

1. Reporting regime:

a. Ministries, central agencies, provinces, and centrally governed cities shall be responsible for developing reports on the implementation of the Project and submitting them to the Ministry of Education and Training before July 20th according to the guidelines of the Ministry of Education and Training; regularly organizing interim reviews, final summaries, and reporting the results of the Project's implementation at the local level to the Ministry of Education and Training.

b. The Ministry of Education and Training shall be responsible for chairing and compiling annual reports on the results of the Project's implementation and regularly organizing interim reviews and final summaries to report to the Prime Minister.

c. The Ministry of Labor, Invalids, and Social Affairs shall be responsible for evaluating and compiling the results of the Project's implementation in the vocational education sector (excluding teacher training schools); coordinating with the Ministry of Education and Training to regularly report to the Prime Minister.

2. Inspection:

a. The Ministry of Education and Training shall be responsible for chairing and coordinating with the Ministry of Finance to conduct regular and spot inspections on the implementation of the Project's tasks at units under ministries, central agencies, and localities; supervising the management and use of funds for the Project to ensure compliance with objectives, regulations, economy, and effectiveness.

b. The Ministry of Labor, Invalids, and Social Affairs shall be responsible for organizing supervision and inspection of the results of the Project's implementation in the vocational education sector (excluding teacher training schools).

c. Departments of Education and Training of provinces and centrally governed cities shall be responsible for chairing and coordinating with Departments of Labor, Invalids, and Social Affairs, Departments of Finance, and related agencies to supervise and inspect regularly and spot inspections on the implementation of the Project's tasks within their jurisdictions, ensuring the management and use of funds in accordance with intended purposes and prescribed regulations.

Article 9. Implementation Organization

1. This Circular takes effect from July 15, 2018.

2. The following Circulars cease to be effective from the date this Circular takes effect:

a) Joint Circular No. 98/2012/TTLT-BTC-BGDĐT dated June 18, 2012, issued by the Ministry of Finance and the Ministry of Education and Training guiding the content and expenditure levels for implementing Decision No. 1400/QĐ-TTg dated September 30, 2008, of the Prime Minister regarding the Project "Teaching and Learning Foreign Languages in the National Education System for the Period 2008-2020";

b) Joint Circular No. 40/2013/TTLT-BTC-BGDĐT dated April 10, 2013, issued by the Ministry of Finance and the Ministry of Education and Training guiding the management and use of funds for implementing the National Target Program on Education and Training for the period 2012-2015 (pertaining to the specific content and expenditure levels of Project 2: Strengthening Teaching and Learning Foreign Languages in the National Education System).

3. When the legal normative documents cited in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replacement documents shall apply.

4. In the course of implementation, if there are difficulties, units are requested to promptly reflect these issues to the Ministry of Finance for study and resolution./.

DEPUTY MINISTER

VICE MINISTER

(Signed)

TRAN VAN HIEU