Circular No. 54/2012/TT-BTC stipulates the management and use of funds for implementing the Project "Supporting Women's Vocational Training and Employment Creation for the 2010-2015 Period".

CIRCULAR

Circular stipulating the management and utilization of funds for implementing the Project "Supporting Women's Vocational Training and Employment from 2010 to 2015"

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. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 295/QĐ-TTg dated February 26, 2010 of the Prime Minister approving the Project Supporting Women's Vocational Training and Employment from 2010 to 2015.

Considering the proposal of the Director of the Department of Financial Administration; the Minister of Finance promulgates this Circular stipulating the management and utilization of funds for implementing the Project "Supporting Women's Vocational Training and Employment from 2010 to 2015" as follows:

Article 1. General Provisions

1. This Circular applies to agencies and units using state budget funds for the implementation of the Project Supporting Women's Vocational Training and Employment from 2010 to 2015 (hereinafter referred to as the Project) issued pursuant to Decision No. 295/QĐ-TTg dated February 26, 2010 of the Prime Minister.

In cases where the Project uses development capital or non-repayable aid, it shall be implemented in accordance with current regulations of the State and the donor.

For activities integrated and coordinated with ministries and sectors to implement government programs and projects currently underway, the financial mechanism of those programs and projects shall apply (for example, for vocational training activities for female workers in rural areas, they shall be implemented according to Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guiding the management and utilization of funds for implementing the Project "Vocational Training for Rural Workers until 2020"; for trade promotion activities, they should be implemented in accordance with Circular No. 88/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance guiding the financial mechanism for supporting from the state budget to implement the National Trade Promotion Program).

The support funding for female workers in urban areas is allocated from the vocational training and teaching fund.

2. The state budget funds ensuring the implementation of the Project "Supporting Women's Vocational Training and Employment from 2010 to 2015" at which level shall be guaranteed by that level's budget according to the current budget decentralization and included in the budgets of relevant ministries, ministerial-level agencies, government agencies, and local people's committees at all levels in accordance with the Law on State Budget and other related laws.

The state budget funds ensuring the implementation of the Project "Supporting Women's Vocational Training and Employment from 2010 to 2015" must be managed and utilized for their intended purposes, in accordance with regulations, and in compliance with the provisions of this Circular.

Article 2. Contents and expenditure limits for implementing the Project "Supporting Women's Vocational Training and Employment from 2010 to 2015"

1. Activities to raise awareness about vocational training and employment; about the Party's policies and state laws regarding vocational training and employment for women:

a) The content of activities to raise awareness about vocational training and employment; about the Party's policies and state laws regarding vocational training and employment for women shall be carried out in accordance with Clause 1, Section IV, Article 1 of Decision No. 295/QĐ-TTg dated February 26, 2010 of the Prime Minister; including:

- Expenditure on information dissemination and publicity about women and professions, employment through mass media at central and local levels;

- Expenditure on building and printing promotional materials and publications; publishing books on career selection and employment handbooks for female workers;

- Expenditure on establishing and maintaining counseling, career guidance, vocational training, and job placement columns on the websites of the Association, Women's Newspaper, Radio and Television stations; newspapers and radio stations at central and local levels;

- Expenditure on organizing pilot models for promoting and encouraging women to engage in vocational training and employment in some representative regions (conducting surveys to determine needs and content for promotional and advisory activities; organizing seminars and training sessions for Women's Association cadres implementing pilot models; organizing pilot promotional activities in communities). Through the implementation of these pilot models, evaluations will be conducted, lessons learned, and guidelines provided for provinces to expand and replicate these promotional and advisory models in communities.

The selection of models, contents, locations, and timing for implementing pilot models shall be decided by the Vietnam Women's Union in coordination with localities, in line with the project plan and objectives.

- Organizing forums (conferences, seminars), discussions, exchanges, and information dissemination on vocational training and employment for women at various levels of the Association.

b) The expenditure limit for raising awareness activities: Implemented in accordance with Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs guiding the management and utilization of funds for implementing the Project "Vocational Training for Rural Workers until 2020".

2. Research, monitoring, and evaluation activities on the implementation of the Party's policies and state laws regarding vocational training and employment for women.

a) The content of research, monitoring, and evaluation activities on the implementation of the Party's policies and state laws regarding vocational training and employment for women shall be carried out in accordance with Clause 2, Section IV, Article 1 of Decision No. 295/QĐ-TTg dated February 26, 2010 of the Prime Minister, including:

- Reviewing the system of legal documents and policies on vocational training, learning, and employment related to women;

- Conducting research, surveys, and data collection on issues related to vocational training, learning, and employment for female workers;

- Organizing conferences and seminars to evaluate the implementation of the Party's policies and state laws regarding vocational training and employment for women;

- Organize working groups to inspect, supervise, and evaluate the implementation of the Party's guidelines, state policies, and laws regarding vocational training and job creation for women.

b) Amount of expenditure:

- Expenditure for reviewing the system of legal documents and policies in accordance with Circular Joint Circular No. 122/2011/TTLT-BTC-BTP dated August 17, 2011, issued by the Ministry of Finance and the Ministry of Justice, which stipulates the preparation of budgets, management, utilization, and settlement of funds for inspection, handling, review, and systematization of regulatory legal documents.

- Expenditure for conducting surveys and investigations in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, which stipulates the management, utilization, and settlement of funds for statistical surveys.

- Expenditure for research activities in accordance with the regulations of the Ministry of Science and Technology and the Ministry of Finance on the standards for establishing and allocating budgetary funds for scientific and technological projects using state budget funds.

- Travel expenses for staff members traveling on official business, inspections, supervision, and organizing conferences and seminars in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, which stipulates travel allowances and expenditure for organizing conferences for state agencies and public service units.

3. Activities to develop certain specialized vocational training programs and curricula for female workers:

a) The content of the activities shall be carried out in accordance with Clause 3, Section IV, Article 1 of Decision No. 295/QĐ-TTg dated February 26, 2010, issued by the Prime Minister, including:

- Expenditure for surveying vocational training needs, industries requiring training, new industries suitable for female workers with high income, appropriate to different levels of training and types of programs and curricula that need to be newly developed.

- Expenditure for developing programs and curricula for industries requiring training, new occupations, occupations with high income, and occupations suitable for female workers.

- Expenditure for revising, editing, and compiling programs and curricula for intermediate and higher vocational education suitable for female workers.

- Expenditure for developing programs, curricula, and learning materials for vocational training at three levels of training using electronic vocational training methods.

b) The level of expenditure for developing vocational training programs and curricula for初级级职业和三个月以下的职业培训项目，按照财政部、人力资源和社会保障部联合发布的《关于管理使用“农村劳动力职业技能培训工程”资金的指导意见》（2010年7月30日第112号联合规章）的规定执行。

4. Activities to strengthen support for women's vocational training and job creation:

a) The content of activities to strengthen support for women's vocational training and job creation is stipulated in Clause 4, Section IV, Article 1 of Decision No. 295/QĐ-TTg dated February 26, 2010, issued by the Prime Minister, including:

- Vocational training for female workers.

- Linking with enterprises and production and business establishments to support vocational training and job placement for female workers.

- Organizing conferences and seminars to promote activities supporting women's vocational training and job creation.

- Implementing pilot models for job creation for women who have received vocational training; specifically: establishing up to five model points/province. The selection of models, contents, locations, and timing of implementing pilot models shall be decided by the Vietnam Women's Union in coordination with localities in accordance with the plan and objectives of the Project.

b) Amount of expenditure:

- For trainees:

The target group and level of support for vocational training shall be implemented in accordance with Section II and Section III, Article 1 of Decision No. 295/QĐ-TTg dated February 26, 2010, issued by the Prime Minister.

- For instructors:

Apply policies for teachers and lecturers according to Decision No. 1956/QĐ-TTg dated November 27, 2009, issued by the Prime Minister approving the Project "Vocational Training for Rural Laborers until 2020".

- Expenditure for organizing conferences and seminars shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, which stipulates travel allowances and expenditure for organizing conferences for state agencies and public service units.

- Expenditure for linking with enterprises and production and business establishments to support vocational training and job placement for female workers: Payment shall be made according to contracts signed and actual invoices incurred.

- Expenditure for implementing pilot models for job creation for women who have received vocational training: maximum VND 150 million/model/up to 30 households.

5. Activities to develop and enhance the capacity of vocational training centers under the Vietnam Women's Union:

a) The content of the activities shall be carried out in accordance with Clause 5, Section IV, Article 1 of Decision No. 295/QĐ-TTg:

- Training and enhancing the capacity of managers, teachers, and staff of vocational training centers and schools under the system of the Union; training Union cadres to participate in vocational training work, enhancing their capacity to monitor and evaluate vocational training policies for women.

- Hiring artisans, technical officers, engineers, and highly skilled workers from universities, enterprises, and production and business establishments to teach vocational skills to female workers.

- Building information infrastructure for vocational training and employment under the Union's system.

- Welcoming delegations coming in and expending delegations going out to expand domestic and international cooperation relationships to enhance investment and cooperation for women's vocational training.

b) Amount of expenditure:

- Training and capacity building for management staff, teachers of centers and vocational schools under the Association's system; training Association officials to participate in vocational training work, enhancing their ability to monitor and evaluate vocational policies for women; expenses for hiring artisans, technical staff, engineers, and highly skilled workers from universities, enterprises, production and business establishments to teach vocational skills to female workers: Implemented according to the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation of budget estimates, management, and use of state budget funds for training and capacity building for civil servants and public officials. Among which, the expense for hiring artisans, technical staff, engineers, and highly skilled workers from universities, enterprises, production and business establishments to teach vocational skills to female workers shall be implemented according to point d, Clause 1.1, Article 3 of Circular No. 139/2010/TT-BTC.

- Expenses for welcoming delegations: Implemented according to Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the regulations for expenses for receiving foreign guests working in Vietnam; regulations for expenses for organizing international conferences and seminars in Vietnam; regulations for expenses for hosting domestic guests working at agencies, units, and organizations.

- Expenses for overseas working trips: Implemented according to the Circular of the Ministry of Finance on the regulations for travel expenses for state civil servants on short-term overseas trips funded by the state budget.

- For expenses related to infrastructure construction, establishment of information systems, and creation of electronic databases: Implemented according to the guidelines of the Ministry of Finance regarding the cost of creating electronic information within information technology and current regulations on information technology, construction, and management of database systems.

6. Monitoring, supervision, and evaluation activities of the Project:

a) Content of activities:

- Establishing criteria for monitoring and evaluating the Project: Expenses for organizing meetings and seminars;

- Organizing inspection, monitoring, and evaluation teams to assess the implementation of the Project annually, mid-term, and at the end of each phase.

- Summarizing data, writing reports on the implementation of the Project; the management and use of the Project's budget for relevant ministries, sectors, and agencies.

- Organizing conferences to implement, review, and conclude evaluations of the Project.

- Project management activities: Meetings of the Steering Committee implementing the project, advisory group meetings; hiring contractual staff, overtime pay, purchasing office equipment and supplies, and other expenses serving the Project's activities.

b) Amount of expenditure:

- Expenses for establishing criteria, monitoring, and evaluating the Project (creating forms for criteria): Implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance on the management, use, and settlement of funds for conducting statistical surveys.

- Expenses for summarizing data and writing evaluation reports: Implemented according to the levels of expenditure prescribed in Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the management and use of funds for implementing the "Vocational Training for Rural Workers until 2020" Project.

- Travel expenses for officials participating in inspection and supervision teams; expenses for organizing conferences to implement, review, and conclude evaluations of the Project's implementation: Implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the regulations for travel expenses and regulations for organizing conferences for state agencies and public service units.

- Overtime pay expenses: Implemented according to the regulations of the Ministry of Home Affairs guiding the payment of overtime wages for night work and additional hours for civil servants, public officials, and civil servants.

- Other expenses (contractual labor fees, office supply purchases, equipment): Based on valid invoices and receipts according to current regulations and approved budget estimates by authorized authorities before implementation as the basis for final settlement of funds.

Article 3. Preparation of budget estimates, allocation, and settlement of funds for implementing the Project

The preparation, execution, and settlement of funds for implementing the Project shall be carried out in accordance with the provisions of the State Budget Law, the Accounting Law, and other guiding documents for these Laws. This Circular provides additional guidance on certain specific matters as follows:

1. Preparation of Budget Estimates:

a) Based on the tasks assigned by Decision No. 295/QĐ-TTg of the Prime Minister, ministries, sectors, and localities shall proactively prepare annual state budget estimates to implement the Project and submit them to the competent authority for approval.

b) Provinces and centrally governed cities, as well as localities, shall ensure funding from the local budget to implement the Project according to the following principles:

The local budget shall cover the costs for activities carried out by local agencies to implement the Project's tasks.

The central budget will support part of the funding for implementing the Project for mountainous provinces that annually receive subsidies for balance adjustment from the central budget. Based on the guidance of the Vietnam Women's Union on the activities needed to be implemented to carry out the Project, each year, the People's Committees of these provinces shall prepare budget estimates requesting central budget support and send them to the Vietnam Women's Union.

c) The Vietnam Women's Union shall compile the budget for expenditures to implement the Project within the planning year and submit it to the Ministry of Finance for review and submission to the competent authority for decision-making in accordance with the State Budget Law. The budget is divided into two parts:

- A budget allocated to the Vietnam Women's Union to carry out its assigned tasks.

- A request for central budget support for mountainous provinces that annually receive subsidies for balance adjustment from the central budget. After the competent authority approves the budget, the Ministry of Finance will notify the supported localities about the implementation of the Project.

For training activities integrated into the Vocational Training Project for Rural Labor until 2020 approved by Decision No. 1956/QĐ-TTg dated November 27, 2009 of the Prime Minister (female workers in rural areas falling under the category defined in Clause 1, Section II of Decision No. 1956/QĐ-TTg): The Vietnam Women's Union shall aggregate the training cost requirements of provinces and cities and submit them to the Ministry of Labor, Invalids, and Social Affairs for integration.

2. Management, expenditure, and settlement of accounts for funds implementing the Project shall be conducted in accordance with current financial management regulations and provisions.

Funds remaining at the end of the year due to incomplete completion of the Project's tasks and objectives may be carried over to the next year for use and settlement in accordance with the regulations.

Article 4. Implementation provisions

This Circular takes effect from June 1, 2012.

During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance for research and resolution./.