Circular No. 69/2021/TT-BTC guides the management of preparation, organization, and participation expenses for examinations applicable to general education.

CIRCULAR

GUIDELINES FOR THE MANAGEMENT OF EXPENSES FOR PREPARATION, ORGANIZATION AND PARTICIPATION IN EXAMS APPLICABLE TO GENERAL EDUCATION

On the basis of The Education Law June 14, 2019;

On the basis of Law on State Budget June 25, 2015;

Decree No. 163/2016/NĐ-CP dated December 21, 2016, detailing implementation of certain provisions of the State Budget Law;

Decree No. 87/2017/NĐ-CP dated July 26, 2017, which stipulates the functions, tasks, authorities, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular to guide the management of expenses for preparation, organization, and participation in exams applicable to general education.

Article 1. Scope of Regulation

1. This Circular guides the management of expenses for implementing tasks related to the preparation, organization, and participation in exams applicable to general education:

a) Tasks mainly carried out by the Ministry of Education and Training for high school graduation exams; national student excellence selection exams in cultural subjects; selection of teams for regional and international Olympics; preparation and participation in regional and international Olympics;

b) Tasks mainly carried out by localities for primary and secondary school entrance exams; high school graduation exams; county/provincial student excellence selection exams in cultural subjects and national student excellence selection exams.

2. The specific contents of the tasks specified in Clause 1, Article 1 of this Circular shall be implemented according to the regulations of the Ministry of Education and Training.

Article 2. Applicability

This Circular applies to state management agencies on education and training at central and local levels, agencies, units, and individuals related and authorized by competent authorities to organize the implementation of tasks specified in Article 1 of this Circular.

Article 3. Source of Funding

Expenses for implementing the tasks specified in this Circular include:

1. State budget funds (education and training service budget and vocational training budget) as prescribed by the State Budget Law: the central budget ensures funding for tasks mainly carried out by the Ministry of Education and Training; the local budget ensures funding for tasks mainly carried out by localities.

2. Financial support from organizations and individuals both domestically and internationally; socialized capital sources, legally collected funds, and other revenues as prescribed by law.

Article 4. Principles of financial management

1. Agencies, organizations, and individuals have the responsibility to manage and use funds for their intended purposes, effectively, transparently, and in accordance with established regulations.

2. The preparation of budgets, settlement, and finalization of expenses for preparation, organization, and participation in exams applicable to general education as prescribed in this Circular shall be carried out in accordance with laws on the state budget and accounting regulations.

Article 5. Contents of expenditures for examination question-setting work

1. Expenditures for examination question-setting work

a) Renting premises for the Examination Question Setting Committee/Board (hereinafter referred to as the Examination Question Setting Committee) (if any);

b) Building and approving the test matrix and test description;

c) Drafting sample questions for essay-type tests (only applicable to subjects without a test question bank);

d) Drafting official and backup test questions (including review, critique), accompanied by answers and grading scales;

đ) Purchasing, renting, transporting, installing, and inspecting equipment, chemicals, raw materials, facilities, practical specimens, supplies, and office supplies;

e) Payment for the labor of members of the Examination Question Setting Committee; food and accommodation costs for members of the Examination Question Setting Committee and related persons (if any) during special isolation periods; costs for supporting activities of the Examination Question Setting Committee (printing, distributing documents);

2. Expenditures for building a test question bank

a) Organizing training and enhancing skills for those involved in drafting and perfecting multiple-choice questions;

b) Building and approving the test matrix and test description;

c) Drafting rough questions;

d) Reviewing, selecting, evaluating, and editing questions;

đ) Testing, analyzing, and evaluating questions;

e) Editing questions after testing;

g) Building experimental test papers; organizing testing and analyzing, evaluating post-testing test papers;

h) Re-editing questions after testing experimental test papers;

i) Reviewing, selecting, and entering questions into the test question bank in a standardized manner (managed through computer software);

k) Travel, food, and accommodation costs for those involved in building the test question bank (if any); renting premises for work; renting, purchasing, transporting, installing, and inspecting equipment, tools, supplies, and office supplies; printing and distributing documents.

3. Expenditures for printing and duplicating test papers

a) Labor costs for the Printing/Duplicating Committee;

b) Renting premises for the Printing/Duplicating Committee (if any);

c) Purchasing, renting, transporting, installing, and inspecting equipment, tools, supplies, and office supplies.

Food and accommodation costs for those involved in printing and duplicating test papers during the Printing/Duplicating Committee's concentrated special isolation period; costs for supporting activities of the Printing/Duplicating Committee (printing, distributing documents).

Article 6. Contents of expenditures for examination organization and marking (sealing papers, marking, rechecking, reviewing)

1. Renting examination venues; marking venue (if any);

2. Renting, purchasing equipment (if any), materials, office supplies, printing examination materials, certificates, cards serving the organization of examinations and marking;

3. Payment for members of the Examination Steering Committee, Examination Board (Secretariat, Examination Supervision Board, Transport Team, Sealing Board, Marking Board, Rechecking Board, Reviewing Board);

4. Travel and accommodation expenses serving the organization of examinations and marking (if any);

5. Expenditures for marking work (sealing papers, marking, rechecking, reviewing)

a) Renting working venues (if any);

b) Food and accommodation expenses for those participating in centralized sealing and isolated from the outside;

c) Payment for those involved in sealing/paper marking/rechecking/reviewing subjective tests, multiple-choice tests, practical tests, oral tests, computer-based tests;

d) Travel and accommodation expenses for those serving the marking/rechecking/reviewing/sealing work;

6. Expenditures for inspection and supervision before, during, and after the examination (if any).

Article 7. Contents of expenditures for training and participation in international and regional Olympic competitions

1. Expenditures for training teams

a) Expenses for developing detailed outlines for training programs;

b) Translation costs for reference materials (if any);

c) Payment for trainers responsible for training classes;

d) Costs for theoretical teaching and practical instruction;

đ) Food, accommodation, transportation, pick-up and drop-off expenses for students and teachers;

e) Renting, purchasing chemicals, raw materials, equipment for training purposes (if any).

2. Expenditures for participation in competitions

a) Expenses for members of the delegation and students participating in international and regional Olympic competitions;

b) Payment for preparing test questions to be sent to the organizing committees of international and regional Olympic competitions;

c) Renting, purchasing chemicals, raw materials, equipment, materials, office supplies for competition participation (if any);

d) Uniform costs for delegations participating in international and regional Olympic competitions, purchase of gifts (if any).

Article 8. Provisions on expenditure levels

1. Actual expenses for preparation, organization, and participation in competitions

a) Renting working venues for the Test Question Drafting Board, Printing and Copying Board (if any);

b) Renting examination venues, marking venues (if any);

c) Renting classrooms, laboratories; renting means of transportation for practical training for national teams selected to participate in regional and international Olympic competitions;

d) Purchasing, renting, transporting, installing, processing, inspecting tools, chemicals, raw materials, equipment, practical models, materials, office supplies for drafting test questions, printing and copying test questions, organizing examinations, marking, training teams, and participating in international and regional Olympic competitions; printing examination materials, certificates, cards serving the organization of examinations and marking;

đ) Other expenses serving the activities of the Test Question Drafting Board, Printing and Copying Board (if any);

Units assigned the main tasks must comply with all relevant laws on procurement and bidding to organize implementation; when settling accounts, full receipts and invoices must be provided according to regulations. In cases where facilities of other units (venues, equipment, tools) are used but still require payment for electricity, water, sanitation, security, service fees, the settlement receipt is a contract and settlement agreement between both parties accompanied by a receipt from the lending unit; the lending unit records this income to reduce the operating expenses of the unit.

2. Translation costs for reference materials (if any): Apply according to Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, stipulating the reception expense system for foreign guests working in Vietnam, the conference and seminar expense system for international conferences and seminars in Vietnam, and the domestic reception expense system.

3. Organizing meetings, seminars, conferences; travel expenses for inspection and supervision before, during, and after the examination; accommodation and travel expenses within the country for those involved in examination organization and marking (if any), teachers (if any), and students of national teams during training to participate in regional and international Olympic competitions: Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, stipulating travel expense regulations and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

4. Payment for positions as members of the Test Question Drafting Board/Committee (Chairman, Vice-Chairman, Member, Secretary, internal guard 24 hours/24 hours; Member, Secretary, external guard); Printing and Copying Board/Committee (Head, Deputy Head, Member, isolated working Secretary; supporting staff, police, isolated guards; supporting staff, external guards); transport team members; Examination Steering Committee (Head; Deputy Head; Member; Secretary; supporting staff); Examination Board (Chairman; Vice-Chairman; Member); Secretariat of the Examination Board (Head; Deputy Head; Member); Examination Supervision Board/Committee (Head; Deputy Head; Member, Secretary, supervisor; police, guard); Sealing Board/Committee (Head, Deputy Head, Member, Secretary, supporting staff, isolated guard; supporting staff, external guard); Subjective Test Marking Board/Committee, Rechecking Board/Committee, Reviewing Board/Committee (Head; Deputy Head; Member, Secretary, technical staff; supporting staff, police, guard): Apply the method of calculating daily pay for each position without distinguishing education level and years of experience based on the salary level stipulated in Article 3, Article 4 of Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids, and Social Affairs, stipulating the salary level for domestic consultants as the basis for budgeting tender packages for consulting services under time-based contracts using state funds (hereinafter referred to as Circular No. 02/2015/TT-BLDTBXH).

5. Reimburse meal expenses and midday refreshments for members of the Examination Committee/Question Setting Board, those involved in printing examination papers, and those engaged in centralized isolation tasks during the concentrated working period.

a) Meal expenses and midday refreshments during the actual time spent on setting questions, printing examination papers, and preparing answer sheets: The reimbursement rate shall be 150% of the rate specified in Circular No. 40/2017/TT-BTC.

b) Meal expenses and midday refreshments during the remaining isolation period (isolation to wait until the examination period ends without directly performing question-setting, printing, or preparation duties): Shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC.

6. Reimburse meal expenses and midday refreshments for members participating in examination organization and marking work (if applicable), teachers (if applicable), and students from national teams undergoing training to participate in regional and international Olympic competitions: Shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC.

7. Reimburse reception and farewell expenses for student delegations participating in regional and international Olympic competitions: Shall be implemented according to the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, which stipulates the travel allowance system for state officials undertaking short-term missions abroad funded by the state budget.

8. Payment for question-setting work

a) Payment for constructing and approving the test matrix and test description (Leader; members): Apply the method of calculating payment based on daily rates for each position without distinguishing between educational qualifications and years of service according to the salary levels prescribed in Article 3 and Article 4 of Circular No. 02/2015/TT-BLDTBXH.

b) Payment for proposing questions for essay-type examinations: High school graduation examination: maximum VND 600,000 per question; National Excellent Student Selection Examination: maximum VND 1,000,000 per question per subject; National Team Selection Examination for International Olympiad: maximum VND 1,500,000 per question per subject.

c) Payment for officially setting and preparing backup examination questions with answers and grading scales for high school graduation examinations; national excellent student selection examinations (essay-type, multiple-choice, oral examination including ten topics); national team selection examinations for regional and international Olympiads (essay-type, multiple-choice); practical examination questions for national excellent student selection examinations and national team selection examinations for regional and international Olympiads: Apply the method of calculating payment based on daily rates for the person setting the questions without distinguishing between educational qualifications and years of service according to the salary levels prescribed in Article 3 and Article 4 of Circular No. 02/2015/TT-BLDTBXH.

9. Payment for building an examination question bank

a) Training and development costs for those involved in drafting, editing, and perfecting multiple-choice questions: Shall be applied according to the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance, guiding the preparation, management, use, and settlement of funds allocated for staff training and development.

b) Payment for constructing and approving the test matrix and test description (Leader; members): Apply the method of calculating payment based on daily rates for each position without distinguishing between educational qualifications and years of service according to the salary levels prescribed in Article 3 and Article 4 of Circular No. 02/2015/TT-BLDTBXH.

c) Payment for drafting raw questions: maximum VND 70,000 per question; reviewing, selecting, and evaluating questions: maximum VND 60,000 per question; revising questions after testing: maximum VND 50,000 per question; revising questions after examination testing: maximum VND 35,000 per question; reviewing, selecting, and entering questions into the examination question bank in a standardized manner: maximum VND 10,000 per question.

d) Payment for organizing trial examinations: Shall be treated the same as for official examinations.

đ) Payment for analyzing trial examination results per examination paper: VND 1,000,000 per report per subject.

e) Payment for hiring experts to determine the size of multiple-choice questions (Leader; members): Apply the method of calculating payment based on daily rates for each individual without distinguishing between educational qualifications and years of service according to the salary levels prescribed in Article 3 and Article 4 of Circular No. 02/2015/TT-BLDTBXH.

10. Payment for marking essay-type examination papers, oral examination papers, practical examination papers, and computer-based examination papers for high school graduation examinations, national excellent student selection examinations, and national team selection examinations; payment for marking and re-marking multiple-choice examination papers; payment for re-marking and re-examining high school graduation essay-type examination papers, re-marking national excellent student selection examination papers, and re-marking national team selection examination papers for international and regional Olympiads (if applicable): Shall apply the method of calculating payment based on daily rates for the marker without distinguishing between educational qualifications and years of service according to the salary levels prescribed in Article 3 and Article 4 of Circular No. 02/2015/TT-BLDTBXH. The number of examination papers each examiner must complete in one day shall comply with regulations set by the Ministry of Education and Training and local authorities.

11. Payment for team leaders and deputy team leaders of marking teams for high school graduation examinations, national excellent student selection examinations, and national team selection examinations (in addition to marking payments); VND 300,000 per person per marking session.

12. Payment for training national teams; participating in international and regional Olympiads

a) Payment for instructors responsible for training classes; payment for compiling and teaching theoretical courses, compiling and teaching practical courses, laboratory assistants, and practical assistants; Shall apply the method of calculating payment based on daily or hourly rates according to the salary levels prescribed in Article 3 and Article 4 of Circular No. 02/2015/TT-BLDTBXH. The Ministry of Education and Training and local authorities shall specify the payment rates according to or without regard to educational qualifications and years of service, ensuring they are appropriate for the specific professional tasks.

b) Payment for compiling examination questions sent to the organizing committees of international and regional Olympiads: VND 500,000 per question.

c) Expenses for making uniforms for delegations participating in international and regional Olympiads: VND 1,500,000 per set per person.

13. Based on the financial capacity and the actual role of each position specified in Clause 4, Clause 8, Point b, c, e Clause 9, Clause 10, and Point a Clause 12 of Article 8 of this Circular, the Ministry of Education and Training shall specify the specific remuneration levels for each position of individuals performing examination tasks at the central level. The People's Committee of each province shall submit to the People's Council of the province to specify the specific remuneration levels for each position of individuals performing examination tasks at the local level.

Article 9. Implementation Organization

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

2. Circular Jointly Issued No. 66/2012/TTLT/BTC-BGDĐT dated April 26, 2012, issued by the Ministry of Finance and the Ministry of Education and Training guiding the content, expenditure levels, and financial management work for the construction of multiple-choice question banks, organization of general education examinations, and preparation for participation in international and regional Olympic competitions shall cease to be effective from the date this Circular takes effect.

3. The expenditure levels prescribed in this Circular are the maximum expenditure levels, implemented for actual working days during the formal organization period of the tasks stipulated in Article 1 of this Circular. In cases where an individual performs different tasks on the same day, they shall only receive the highest remuneration level.

4. Apart from the contents and expenditure levels prescribed in this Circular, the People's Council of each province shall stipulate the contents and expenditure levels for organizing examinations, contests, and skill competitions in the field of education and training at the local level, ensuring compliance with the State budget law and professional tasks as prescribed by the Ministry of Education and Training, taking into account local conditions and local government budgets.

5. The funds allocated for officials and lecturers from central or local educational institutions assigned the task of organizing and supervising examinations in various locations shall be guaranteed by the educational institutions assigned these tasks in accordance with state regulations and internal financial rules of the educational institutions.

6. When the referenced documents for application under this Circular are amended, supplemented, or replaced by new documents, the amended, supplemented, or replacing documents shall apply.

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