Circular No. 51/2019/TT-BTC guides the preparation of budget estimates and settlement of accounts for educational material compilation and review costs at the local level implementing general education programs and textbooks.

CIRCULAR

Hà Nội, August 15, 2019
GUIDELINES ON THE PREPARATION OF BUDGET ESTIMATES AND SETTLEMENT OF EXPENSES FOR THE COMPILED AND REVIEWED EDUCATIONAL MATERIALS OF LOCALITIES IMPLEMENTING THE NATIONAL CURRICULUM AND TEXTBOOKS FOR GENERAL EDUCATION
department of general education

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Pursuant to Resolution No. 88/2014/QH13 dated November 28, 2014 of the XIIIth National Assembly on the reform of the national curriculum and textbooks for general education;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 23, 2016 of the Government detailing certain provisions of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 404/QĐ-TTg dated March 27, 2015 of the Prime Minister approving the Project on the Reform of the National Curriculum and Textbooks for General Education;

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

The Minister of Finance issues this Circular guiding the preparation of budget estimates and settlement of expenses for the compiled and reviewed educational materials of localities implementing the national curriculum and textbooks for general education.

Article 1. Scope of Regulation and Applicability

1. This Circular guides the preparation of budget estimates and settlement of expenses for the compiled and reviewed educational materials of localities implementing the national curriculum and textbooks for general education.

2. This Circular applies to agencies, units, organizations, and individuals participating in the compilation and review of educational materials of localities implementing the reform of the national curriculum and textbooks for general education.

3. In cases where the compilation and review of educational materials of localities use borrowed funds, non-repayable aid, and other integrated sources within other programs and projects approved by competent authorities with specific regulations, such cases shall be implemented according to the regulations of the sponsors 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

1. Local budget.

2. Integrated funding within 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 5. Contents and expenditure levels

1. Expenses for compiling and reviewing educational materials of localities:

a) Implementation content: The provincial People's Committee organizes the compilation and review of educational materials about local content according to the guidelines of the Ministry of Education and Training.

b) Content and level of expenses for compiling materials:

- Remuneration for authors: Maximum VND 450,000 per lesson;

- Remuneration for chief compilers: Maximum VND 50,000 per lesson;

- Remuneration for overall chief compiler: Maximum VND 35,000 per lesson;

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

c) Remuneration for illustrating materials:

- Remuneration for cover design: Maximum VND 350,000 per cover;

- Remuneration for technical drawing: Maximum VND 15,000 per image;

- Remuneration for artistic illustration: Maximum VND 200,000 per image.

d) Expenses for finalizing materials: The Chairman of the Provincial People's Committee decides to organize the finalization of educational materials of localities, not exceeding three days per session. During the concentrated period for finalizing materials, the following expenses may be incurred:

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

+ Subsidy for meals: Maximum VND 200,000 per person/day;

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

+ Transportation expenses: Reimbursed based on actual costs;

+ The organizing committee pays for room rental at the location of work, according to the current travel expense regulations.

The number of sessions for finalizing materials shall not exceed three times.

e) Expenses for reviewing materials:

The Chairman of the Provincial People's Committee decides to organize the review of educational materials of localities, not exceeding three days per session. During the concentrated period for reviewing materials, the following expenses may be incurred:

- Subsidy for meals: Maximum VND 200,000 per person/day;

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

- Transportation expenses: Reimbursed based on actual costs;

- Rent for conference halls (if applicable), meeting fees, and office supplies, printing and copying expenses: Content and levels of expenses according to current regulations;

- Remuneration for reviewing materials: Maximum VND 15,000 per lesson/person;

- Remuneration for members of the Review Board (for days organizing reviews):

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

+ Deputy Chairperson, member, secretary of the Review Board: Maximum VND 150,000 per person/session.

2. Expenses for survey and research activities: Content and levels of expenses are carried out according to Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on the management, use, and settlement of expenses for statistical surveys and national comprehensive censuses. national comprehensive census and statistics survey.

3. Expenses for training and capacity building for participants in the compilation of educational materials of localities: Content and levels of expenses are carried out according to Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of state budget funds for training and capacity building for civil servants (hereinafter referred to as Circular No. 36/2018/TT-BTC).

In addition to the above expenses, agencies and units assigned the task of organizing training and capacity building may pay the following expenses to individuals who do not receive salaries from the state budget:

a) Travel expenses from place of residence to place of study (one round trip);

b) Rental accommodation expenses (in case the training institution does not have conditions to arrange accommodation for trainees and must rent);

c) Meal and refreshment expenses during breaks.

Levels of expenses are carried out according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense regulations and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

4. Translation expenses (including ethnic languages) for professional activities: Content and levels of expenses are carried out according to Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on reception regulations for foreign visitors working in Vietnam, meeting and seminar expense regulations for international meetings and seminars in Vietnam, and reception regulations for domestic visitors.

5. For the construction, compilation of materials, programs, textbooks for training and training to serve the compilation of educational materials for localities: The content and expenditure levels shall be implemented in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and expenditure levels for building training programs and compiling course textbooks for higher education and vocational education.

In cases of constructing electronic materials, business handbooks, books enhancing professional skills: The expenditure level shall be based on actual costs approved by the competent authority within the allocated budget and in accordance with the laws on bidding, ordering, and assigning tasks.

6. For the construction of databases, application of information technology to serve the compilation of educational materials for localities: 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 implementing the National Program on the Application of Information Technology in State Agency Operations, and Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the expenditure levels for creating electronic information to maintain the regular operations of units using state budget funds. In cases of hiring information technology services, it shall be carried out in accordance with the Law on Bidding 2013, Decision No. 80/2014/QĐ-TTg dated December 30, 2014, issued by the Prime Minister, piloting the hiring of information technology services in state agencies, and other guiding documents.

7. For organizing seminars, roundtable discussions related to the compilation and review of educational materials for localities: The content and expenditure levels shall be implemented in accordance with Circular No. 40/2017/TT-BTC and Circular No. 36/2018/TT-BTC.

8. For hiring domestic experts: Based on the necessity of implementing activities and the allocated state budget, the head of the agency or unit shall decide on hiring domestic experts. The 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, specifying the salary levels for domestic consulting experts as the basis for the budget estimate of consulting service contracts using state funds under time-based contracts. In cases of hiring independent consulting organizations, it shall be done according to the approved budget and in compliance with the laws on bidding.

Article 4. Establishment, distribution of the budget estimate, management, and settlement and finalization

1. Establishment of budget projections:

The Department of Education and Training shall take the lead and coordinate with relevant agencies to develop plans and establish budget estimates for the compilation and review of educational materials for localities from the state budget (local state budget, state budget integrated into programs and projects, and other sources of funding), submit to the Department of Finance for consideration and consolidation, and report to the Provincial People's Council in accordance with the State Budget Law and current guiding documents.

Article 16. Settlement of State Budget Funds for Support

Based on the Prime Minister's Decision on allocating the state budget expenditure plan, the Minister of Finance's Decision on allocating local state budget revenue and expenditure plans; considering the local budget balance capacity, the People's Committee of the province or centrally-administered city shall assign the Department of Education and Training to take the lead and coordinate with the Department of Finance and relevant agencies to develop allocation plans for the budget estimates for the compilation and review of educational materials for localities for budget-funded units, submit to the Department of Finance for consolidation and reporting to the People's Committee for submission to the Provincial People's Council for examination and decision.

3. Management, use, and finalization of funds:

a) Units assigned to carry out the tasks must comply with current regulations on the management, use, and finalization of funds as stipulated in guiding documents for the implementation of the State Budget Law, current expenditure systems, and specific provisions in this Circular.

b) The use of funds to implement tasks must ensure complete documentation in accordance with current laws. Funds for implementing tasks shall be finalized in accordance with the source of funds used and consistent with the corresponding budget item in the state budget as stipulated currently and summarized in the annual finalization report of the unit to be submitted to the supervising agency for consolidation and to the financial agency for verification in accordance with regulations.

Article 5. Inspection System

The Ministry of Education and Training shall take the lead and coordinate with the Ministry of Finance and provincial and municipal people's committees to inspect the implementation of the compilation and review of local educational materials; conduct regular or spot inspections on the progress of implementing objectives, contents, budget allocation and utilization, ensuring that budget management and utilization comply with goals, regulations, economy, and efficiency.

Article 6. Implementation Organization

1. This Circular takes effect from September 30, 2019.

2. When the legal documents cited in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replacing documents shall be applied.

3. In case of difficulties during implementation, units are requested to promptly reflect these issues to the Ministry of Finance for study and resolution./.