Circular No. 56/2021/TT-BTC guides the content and amount of expenditure for quality assurance activities and recognition of national standards for preschool education institutions, general education institutions, and regular education institutions.

CIRCULAR

Guidelines on the content and amount of expenditure for educational quality assessment activities and national standard recognition for preschool education institutions, general education institutions, and continuing education institution quality assessment activities
preschool education institutions,
general education institutions, and educational quality assessment activities for continuing education institutions
Pursuant to the Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budget;
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Pursuant to the Education Law dated June 14, 2019;

Pursuant to the State Budget Law dated June 25, 2015;

The Minister of Finance issues this Circular guiding the content and amount of expenditure for educational quality assessment activities and national standard recognition for preschool education institutions, general education institutions, and educational quality assessment activities for continuing education institutions

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;

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

a) This Circular guides the content and amount of expenditure for educational quality assessment activities and national standard recognition for preschool education institutions, general education institutions, and educational quality assessment activities for continuing education institutions..

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

b) Educational quality assessment activities and national standard recognition shall be carried out in accordance with the provisions of Circular No. 17/2018/TT-BGDĐT dated August 22, 2018 issued by the Minister of Education and Training regarding educational quality assessment and national standard recognition for primary schools, Circular No. 18/2018/TT-BGDĐT dated August 22, 2018 issued by the Minister of Education and Training regarding educational quality assessment and national standard recognition for junior high schools, senior high schools, and comprehensive schools, Circular No. 19/2018/TT-BGDĐT dated August 22, 2018 issued by the Minister of Education and Training regarding educational quality assessment and national standard recognition for preschools, and Circular No. 42/2012/TT-BGDĐT dated November 23, 2012 issued by the Minister of Education and Training regarding standards for evaluating educational quality and procedures, cycles of educational quality assessment for general education institutions and continuing education institutions.

This Circular applies to state management agencies in education; preschool education institutions, general education institutions, and continuing education institutions (hereinafter referred to collectively as educational institutions); organizations and individuals related to these matters.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

1. The funds allocated for educational quality assessment activities and national standard recognition for educational institutions include:

Article 2. Sources of Funds

a) State budget funds (education and training public service budget and vocational training budget) in accordance with the provisions of the Law on State Budget;

b) Revenue from the operations of educational institutions, including legitimate financial resources of private educational institutions in accordance with the law;

c) Sponsorship and support from organizations and individuals both domestically and internationally; socialized capital sources, legally raised funds, and other revenues in accordance with the law of educational institutions.

2. Educational institutions are responsible for managing and using funds for their intended purposes, effectively, transparently, and in compliance with regulations.

3. The preparation of budgets and settlement of accounts for funds to assess educational quality and recognize national standards shall be carried out in accordance with the laws on the state budget.

3. The preparation of budgets, settlement, and final accounts for funding to assess educational quality and recognize national standards shall be carried out in accordance with the provisions of the State budget law.

Article 3. Self-assessment activities

1. Public educational institutions shall use legitimate financial resources in accordance with the law to fund self-assessment activities, specifically as follows:

a) Hiring consulting experts

Educational institutions have the responsibility to conduct self-assessment in accordance with the regulations of the Ministry of Education and Training. In cases where necessary, the self-assessment council may request the principal of preschool educational institutions, general educational institutions, or the director of continuing education institutions (hereinafter referred to as the principal or director of educational institutions) to decide on hiring consulting experts (both domestic and foreign) to assist the self-assessment council in implementing self-assessment (along with standards and criteria for consulting experts that meet job requirements and specific requirements regarding the tasks the experts need to perform, with commitments to the effectiveness of their work corresponding to remuneration levels as guided by the Ministry of Education and Training). The cost of hiring consulting experts (if any) shall be carried out according to the agreement in the contract between both parties but must be consistent with the financial capacity of the educational institution and comply with current state financial regulations.

b) Printing and office supplies expenses: To be implemented based on actual occurrences under the principle of thriftiness, with complete and reasonable invoices and documents in accordance with the provisions of the law.

c) Expenses for developing investigation plans, collecting information and evidence; processing and analyzing collected information and evidence; writing evaluation criterion forms; building and perfecting self-assessment reports: To be applied in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Minister of Finance, which stipulates the preparation of budgets, management, use, and settlement of funds for conducting surveys and national statistical censuses, with a maximum not exceeding 10,000,000 VND per completed self-assessment result. Based on the financial capacity to implement self-assessment activities, the principal or director of educational institutions shall specify in the internal expenditure regulation of the unit the specific amount of money paid to members implementing self-assessment in accordance with the role of each member in performing specific tasks during the self-assessment process, including the allocation of expenses for building and perfecting self-assessment reports up to 2,000,000 VND per report.

2. Private educational institutions shall use legitimate financial resources in accordance with the law to carry out self-assessment activities. The content and level of expenditure for self-assessment activities shall be regulated by the educational institution.

Article 4. External assessment activities

State management agencies in education shall use legitimate financial resources in accordance with the law to fund external assessment activities, specifically as follows:

1. Conference and seminar expenses; travel expenses, accommodation allowances, and room rental fees at the place of work for external assessment team members: To be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, which stipulates the system of travel expenses and conference costs.

2. Payment for external assessment team members

Based on the financial capacity to implement external assessment activities, the Director of the Department of Education and Training shall determine the specific payment amounts for external assessment team members (team leader, secretary, members) in accordance with the role of each member in performing external assessment tasks and the actual situation in the locality, specifically:

a) Payment for researching assessment files and writing preliminary reports: A maximum of no more than 1,000,000 VND per person per report;

b) Payment for concentrated research time on assessment files: A maximum of no more than 200,000 VND per person per day;

c) Payment for time spent conducting formal surveys at educational institutions: A maximum of no more than 200,000 VND per person per day;

3. Expenses for building and perfecting external assessment reports: The allocation amount based on final products shall not exceed 2,000,000 VND per report.

4. Printing and office supply expenses; printing and issuing certificates of educational quality and national standard recognition diplomas: To be implemented based on actual occurrences under the principle of thriftiness, with complete and reasonable invoices and documents in accordance with the provisions of the law.

Article 5. Implementation Provisions

1. This Circular takes effect from September 1, 2021.

2. Circular Joint Circular No. 125/2014/TTLT-BTC-BGDĐT dated August 27, 2014, issued by the Ministry of Finance and the Ministry of Education and Training guiding the content and level of expenditure for quality assurance activities in preschool, general, and continuing education institutions shall cease to be effective from the date this Circular takes effect.

3. When the referenced documents for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

4. During implementation, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for study and resolution./.