Joint Circular No. 66/2012/TTLT-BTC-BGDĐT guiding the content, expenditure levels, and financial management for the construction of question banks, organizing general examinations, and preparing to participate in international and regional Olympic competitions.

JOINT CIRCULAR

Guidelines on the content, expenditure levels, and financial management for the construction of question banks, organization of general examinations, and preparation for participation in international and regional Olympic competitions

Jointly issued by the Ministry of Finance and the Ministry of Education and Training to provide guidelines on the content, expenditure levels, and financial management for the construction of question banks, organization of general examinations, and preparation for participation in international and regional Olympic competitions as follows:

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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;

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

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. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;

1. These Circulars provide guidelines on the content, expenditure levels, and financial management for the following tasks:

Article 1. Scope of Regulation and Applicability

a) Construction of question banks;

b) Organization of examinations:

- Selection exams for outstanding students at district (county) and provincial (city) levels;

- National selection exams for grade 12 high school students;

- High school graduation exams and supplementary high school exams;

- Selection exams for national teams participating in international and regional Olympic competitions;

- Admissions exams for primary and secondary grades and cultural supplementary classes (if applicable).

c) Organization of other related tasks:

- Training of national teams participating in international and regional Olympic competitions;

- Arranging transportation and awarding prizes to students who achieve results in international and regional Olympic competitions;

- For other related tasks, relevant institutions and localities may apply the guidelines set forth in this Circular.

2. The Ministry of Education and Training shall specify the functions and responsibilities of relevant levels in organizing examinations and implementing the aforementioned tasks.

Article 2. Content of expenditures for the construction of question banks

1. Organizing training and capacity building for staff responsible for drafting questions;

2. Drafting questions for editing;

3. Reviewing and editing questions;

4. Conducting trial tests;

5. Determining the size of questions;

6. Typing and entering questions into the question bank.

Article 3. Content of expenditures for examination organization work

1. Expenditures for test paper creation:

a) For essay-type tests, practical tests, and oral tests (for foreign language subjects):

- Creating proposed test papers for selection and new test paper development (official or backup);

- Expenditures for drafting and reviewing official and backup test papers with marking instructions and scoring scales; equipment, chemicals, and practical materials;

- Expenditures for purchasing equipment, raw materials, chemicals, and practical materials;

- Expenditures for transporting, installing, and inspecting equipment, chemicals, and practical materials.

b) For multiple-choice tests:

- Expenditures for constructing test matrices: purpose of the exam, evaluation objectives, time allocation, requirements, technical aspects of test structure, and matrix establishment;

- Expenditures for revising multiple-choice questions;

- Expenditures for reviewing matrices and test papers;

- Expenditures for selecting questions from the bank according to the matrix and forming test versions;

- Expenditures for reviewing test papers.

2. Allowances for members of the Test Paper Creation Committee (hereinafter referred to as the Committee):

a) Chairperson, Vice-Chairperson, Standing Member, Secretary, and external security personnel;

b) Secretary and internal security personnel (24-hour security);

c) Security personnel for practical examination rooms (equipped with necessary tools for practical exams) at examination sites.

3. Expenditures for supporting the organization of test paper creation:

a) Renting venues for the Test Paper Creation Committee (if applicable);

b) Food and accommodation expenses for Committee members during special isolation periods;

c) Inspection and supervision expenses before the exam;

d) External security, security for practical examination rooms, medical staff, technicians, and service personnel during the Committee's working period;

đ) Renting (or purchasing) equipment (if applicable);

e) Purchasing supplies and office materials;

g) Transportation and delivery of test papers, equipment, and raw materials;

h) Printing various types of test papers, answer sheets, envelopes, etc.

4. Expenditures for the Printing and Reproduction Committee:

a) Renting venues for the Printing and Reproduction Committee;

b) Food and accommodation expenses for Committee members during special isolation periods;

c) External security, medical staff, technicians, and service personnel during the Committee's working period;

d) Supervision and monitoring expenses;

đ) Renting (or purchasing) equipment (if applicable);

e) Purchasing supplies and office materials.

5. Expenditures for examination supervision work:

a) Allowances for members of the Examination Supervision Committee: Chairperson, Vice-Chairperson, Standing Member, Secretary, invigilators, inspectors, and supervisors;

b) Expenditures for organizing examinations:

- Security, medical staff, and service personnel;

- Renting examination venues (if applicable);

- Additional examination day organization expenses (if applicable);

- Renting (or purchasing) equipment (if applicable);

- Purchasing supplies and office materials;

- Printing admission cards, invigilator badges, etc.

6. Expenditures for examination marking work:

a) Expenditures for marking essay-type tests:

- Marking test papers;

- Allowances for team leaders and deputy team leaders of marking teams.

b) Expenditures for marking multiple-choice tests:

- Allowances for staff processing multiple-choice test papers;

- Renting marking machines (if applicable);

c) Expenditures for marking oral tests:

- Renting audio recording devices;

- Marking oral test papers (audio files);

d) Expenditures for marking practical tests:

b) Expenditures for marking multiple-choice tests:

- Marking practical test papers;

e) Allowances for members of the Marking Committee:

b) Expenditures for marking multiple-choice tests:

- Chairperson, Vice-Chairperson, Standing Member, Secretary;

- Inspectors and supervisors of marking;

đ) Expenditures for supporting the organization of marking:

- Renting venues for the Marking Committee (if applicable);

- Security, medical staff, technicians, and service personnel at marking sites;

- Renting (or purchasing) equipment (if applicable);

- Purchasing supplies and office materials;

- Renting transportation and delivery of test papers;

- Printing certificates, examiner badges, etc.

7. Expenditures for test review and re-examination (if applicable):

a) Expenditures for staff involved in test review and re-examination;

b) Expenditures for supporting test review and re-examination (if applicable): similar to organizing marking;

c) Expenditures for inspection.

c) For inspection work.

Article 4. Contents of expenditures for training national teams participating in international and regional Olympic competitions

1. Expenditure for preparing detailed outlines for training programs;

2. Expenditure for translating reference materials (if applicable);

3. Expenditure for instructors responsible for training classes;

4. Expenditure for compiling and teaching theoretical courses, practical teaching, and assisting with practical experiments;

5. Expenditure for meals, accommodation, and transportation costs for students in the team;

6. Expenditure for transportation means and renting accommodations for teachers from distant areas and individuals not receiving salaries from the state budget;

7. Renting equipment for field trips and other services;

8. Expenditure for purchasing raw materials, repairing and assembling equipment, and various types of experimental and practical examination papers;

9. Expenditure for organizing receptions and farewells for delegations participating in international and regional Olympic competitions;

10. Expenses for members of the delegation of officials and students participating in international and regional Olympic competitions (to be applied according to the regulations on travel expenses for state officials and civil servants undertaking short-term missions abroad, funded by the state budget);

11. Expenditure for uniforms for delegations participating in international and regional Olympic competitions, purchasing gifts, and other services (if applicable);

12. Expenditure for staff translating examination questions, grading examinations, and debating scores with judges at international and regional Olympic competitions;

13. Other related expenditure tasks.

Article 5. Provisions on expenditure levels:

1. Specific expenditure levels are detailed in the attached Appendix.

The above payment level applies to actual working days during the official competition period. In cases where one person performs multiple tasks in one day, they shall only receive the highest remuneration level.

2. Within the annual allocated budget, the Ministry of Education and Training, localities, and educational institutions base their specific expenditure decisions on the established expenditure framework to ensure appropriateness.

3. The expenditure levels stipulated in this Circular are the maximum levels. Localities shall formulate specific regulations based on these levels, taking into account the actual situation and budgetary capacity of the locality, but must not exceed the expenditure levels specified in this Circular.

Article 6. Budget Preparation and Settlement

a) The Health Insurance Fund;

The funds for implementing the tasks mentioned in Articles 2, 3, and 4 of this Circular are guaranteed from examination registration fees and the state budget as prescribed.

2. Based on the requirements related to question setting, organizing competitions, forming national teams to participate in international and regional Olympics, and the expenditure levels stipulated in this Circular, relevant agencies and units shall prepare budgets for implementation simultaneously with the preparation of the state budget (including preparation of expenditure budgets from examination registration fees and supplementary state budget expenditure budgets), to be submitted to the Ministry of Education and Training for consolidation and submission to the Ministry of Finance for review and approval by the competent authority.

3. The settlement of funds related to question setting, organizing competitions, forming national teams to participate in international and regional Olympics shall be carried out concurrently with the settlement of the state budget according to current regulations.

Article 7. Implementation Organization

1. The Ministry of Finance shall coordinate with the Ministry of Education and Training to organize guidance and inspection of the implementation in accordance with the provisions of this Circular.

2. Provincial People's Committees directly under the Central Government shall be responsible for directing the Department of Finance, the Department of Education and Training, and relevant functional agencies to inspect and urge the implementation of the provisions of this Circular.

3. Outside the competitions and tasks stipulated in this Circular, educational institutions shall independently define the contents and expenditure levels for organizing competitions and contests within their professional responsibilities and operational funding sources.

4. This Circular takes effect from June 12, 2012, replacing Circular Joint No. 49/2007/TTLT/BTC-BGDĐT dated May 18, 2007, issued by the Ministry of Finance and the Ministry of Education and Training, providing temporary guidelines on the content, expenditure levels, financial management work for building test banks, organizing general examinations, and preparing for participation in international and regional Olympic competitions, and Circular Joint No. 132/2009/TTLT/BTC-BGDĐT dated June 29, 2009, issued by the Ministry of Finance and the Ministry of Education and Training, amending and supplementing Circular Joint No. 49/2007/TTLT/BTC-BGDĐT.

5. During the implementation process, if there are arising issues or difficulties, agencies and organizations shall report to the Ministry of Finance and the Ministry of Education and Training for timely resolution./.