Circular No. 68/2016/TT-BTC guiding the management and use of funds to implement the Program on Promoting Lifelong Learning Activities for Workers in Enterprises until 2020.

CIRCULAR

Guidelines for managing and using funds to implement the Program to Promote Lifelong Learning Activities Among Workers in Enterprises Until 2020

các hoạt động học tập suốt đời trong công nhân và lao động tại

các doanh nghiệp đến năm 2020

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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. 191/2013/NĐ-CP dated November 21, 2013 of the Government detailing financial matters concerning trade unions;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 13, 2013 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 231/QĐ-TTg dated February 13, 2015 of the Prime Minister approving the Program to Promote Lifelong Learning Activities Among Workers in Enterprises Until 2020;

b) Agencies, organizations, units, and individuals related to the determination of funding sources, preparation of budget estimates, management, utilization, and settlement of funds for implementing the policies stipulated in Decree No. 178/2024/NĐ-CP.

The Minister of Finance issues this Circular to guide the management and use of funds to implement the Program to Promote Lifelong Learning Activities Among Workers in Enterprises Until 2020 as approved by Decision No. 231/QĐ-TTg dated February 13, 2015 of the Prime Minister (hereinafter referred to as the Program).

Article 1. Scope of Regulation

Article 1. This Circular guides the management and use of funds to implement the Program to Promote Lifelong Learning Activities Among Workers in Enterprises Until 2020 as approved by Decision No. 231/QĐ-TTg dated February 13, 2015 of the Prime Minister (hereinafter referred to as the Program).

Article 2. This Circular does not apply to development investment capital.

Article 2. Applicability

The subjects to which this Circular applies are agencies, units, organizations related to the management and use of funds to implement the Program.

Article 3. Source of Funding

Clause 1. The state budget ensures funding for the implementation of the Program according to the assigned tasks for ministries, central agencies, and localities under the division of responsibilities stipulated in the Law on State Budget; supports trade unions at all levels in accordance with Clause 2, Article 8 of Decree No. 191/2013/NĐ-CP dated November 21, 2013 of the Government detailing financial matters concerning trade unions.

Clause 2. Trade union finance ensures funding for the activities of the Program for trade union agencies at all levels.

Clause 3. Funding contributions from individuals, organizations, and enterprises.

Article 4. Contents and expenditure levels from the State budget support

Clause 1. Expenditure on research and surveys regarding the situation and learning needs of workers in some provinces and cities with many industrial zones, export processing zones, and economic zones to develop appropriate and effective propaganda methods: The content and amount of expenditure shall be carried out in accordance with the provisions of the laws on the management, use, and settlement of funds for statistical surveys.

Clause 2. Propaganda work expenses include:

a) Propaganda to raise awareness and responsibility among all levels and sectors: The content and amount of expenditure shall be carried out in accordance with Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice on the preparation of budgets, management, use, and settlement of funds from the state budget to ensure legal education and public legal awareness at the grassroots level;

b) Production of radio and television programs, publication of publications and communication products, and materials serving propaganda activities: The heads of agencies and units decide on the content and form of publications and communication products based on the allocated budget and implement them through ordering or planning according to Decree No. 130/2013/NĐ-CP dated October 16, 2013 of the Government on the production and supply of public goods and services;

c) Organizing advisory, communication, and forums on family affairs, childcare, health care, and social evil prevention for female workers: The content and amount of expenditure shall be carried out in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the regulations on travel expenses and organizing meetings for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC);

Clause 3. Expenses for supporting the organization of literacy classes and primary education for ethnic minority workers and poor workers in enterprises; organizing supplementary cultural classes, political awareness training, legal knowledge, foreign languages, and computer skills for workers:

a) Expenses for supporting learning materials: The content and amount of expenditure shall be applied according to the regulations on supporting learning materials for junior high school students in Clause 6, Article 2 of Circular Joint No. 109/2009/TTLT/BTC-BGDĐT dated May 29, 2009 of the Ministry of Finance and the Ministry of Education and Training on some financial systems for students in general boarding schools and preparatory universities for ethnic minorities.

b) Payment for teachers' remuneration:

- For teachers within the education sector's staffing quota, the payment for overtime teaching hours beyond the standard teaching hours shall be calculated and paid according to Circular Joint No. 07/2013/TTLT-BGDĐT-BNV-BTC dated March 8, 2013 of the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance on implementing the system of payment for additional teaching hours for teachers in public educational institutions.

- For those working under labor contracts in the education sector who meet the criteria and have the ability to teach and voluntarily participate in teaching literacy and primary education classes, they should sign a contract with the unit responsible for organizing the classes, and the payment for remuneration shall be equivalent to the salary of a teacher within the staffing quota with the same level of education, years of service, and grade level as stipulated in Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government.

Clause 4. Expenses for supporting agencies and organizations implementing dialogue programs with employers: The content and amount of expenditure shall be carried out in accordance with Circular No. 97/2010/TT-BTC.

Clause 5. Supporting the organization of annual skill competitions for workers in enterprises: The content and amount of expenditure shall be carried out in accordance with Circular Joint No. 43/2012/TTLT-BTC-BLĐTBXH dated March 14, 2012 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs on the content and amount of expenditure for skill competition activities at various levels.

Clause 6. Expenses for commendation and rewards for collectives and individuals with outstanding achievements in implementing the Program according to the decision of the competent authority: The content and amount of expenditure shall be carried out in accordance with the laws on commendation and reward.

7. Organization of mid-term and final reviews on the implementation of the Project and evaluation of the model "Learning and Cultural Activity Point": The content and funding levels shall be implemented in accordance with Circular No. 97/2010/TT-BTC.

Article 5. Content and funding from trade union financial resources

1. Propaganda to enhance awareness and responsibility of all levels of trade unions, employers, and workers towards eradicating illiteracy, supplementary education, and political, educational, professional, and vocational skill development.

2. Compilation of materials, programs, and textbooks.

3. Organization of training sessions for trade union cadres involved in propaganda work to improve their skills in mobilizing employers and workers to participate in lifelong learning activities.

4. Organization of dialogues with employers.

5. The contents of funding specified in this Article shall be implemented in accordance with the state's financial expenditure regulations for administrative agencies and public service units and the provisions of the Vietnam General Confederation of Labor.

Article 6. Content and funding from contributions of individuals, organizations, and enterprises

1. Funding for the construction of study libraries at enterprises serving workers.

2. Funding for the establishment of the "Learning and Cultural Activity Point" model in high-tech zones, industrial parks, export processing zones, and economic zones.

3. Funding for training and organizing training and skill enhancement for workers, including pre-job training for workers transitioning to different occupations within the enterprise.

4. In cases where enterprises establish a Skill Enhancement Learning Encouragement Fund:

The funding content shall be carried out according to the operational charter of the Skill Enhancement Learning Encouragement Fund, which includes funding for scholarships and awards to workers who actively achieve high results in enhancing their professional skills.

5. The funding contents specified in Clause 1, 2, and 3 of this Article shall be implemented based on agreements between sponsors and units or signed documents between units and sponsors. In cases where sponsors and units have not reached an agreement, the heads of agencies and units shall implement according to current state regulations related to such matters.

Article 7. Budget preparation, allocation, management, and settlement

The preparation, execution of budgets, accounting, and settlement shall be carried out in accordance with the State Budget Law, Accounting Law, and guiding documents thereof. Additionally, this Circular supplements as follows:

1. Annually, along with the time stipulated for preparing the state budget, agencies and units assigned tasks under the Project shall prepare the budget estimate and incorporate it into the agency or unit's overall budget revenue and expenditure estimate, to be submitted to the finance authority at the same level for consolidation and submission to the competent authority for decision-making in accordance with the laws on budget preparation and allocation and Decree No. 191/2013/NĐ-CP dated November 21, 2013 of the Government detailing trade union finances.

2. Funds supported from the state budget for the project must be used for their intended purposes and in accordance with the regulations of the State and this Circular.

3. Agencies and units allocated the state budget funds for implementing the Project must maintain accounting records to record, account for, and consolidate in the annual budget settlement of the agencies and units in accordance with the laws on accounting, statistics, and budget settlement reports. Expenditures from state budget funds for implementing the Project shall be accounted for and settled under the corresponding categories, items, and sub-items as prescribed in the current State Budget Classification.

Article 8. Effective Date

This Circular takes effect from July 1, 2016.

In cases where the regulatory documents cited in this Circular are amended, supplemented, or replaced by other documents, they shall be implemented according to the amended, supplemented, or replacing documents.

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