Circular No. 79/2005/TT-BTC guiding the management and use of training and capacity building funds for state officials and civil servants.

CIRCULAR

Guidelines for managing and using training and capacity-building funds for officials and civil servants of state agencies

civil servant of the State

Pursuant to the State Budget Law and guiding documents implementing the State Budget Law;

Pursuant to Decision No. 874/TTg dated November 20, 1996 of the Government on the training and capacity-building of officials and civil servants of state agencies;

To be appropriate with practical circumstances, after receiving comments from the Ministry of Home Affairs, the Ministry of Planning and Investment, the Central Party Financial Management Board, and the Ministry of Finance, guidelines for managing and using training and capacity-building funds for officials and civil servants of state agencies are hereby issued as follows:

I. OBJECTS AND SCOPE

1. The objects of training include:

- Officials and administrative civil servants working in central and local Party and state agencies, political and social organizations.

- Staff members in public service units.

- Deputies of all levels of People's Councils.

- Civil servants at commune, ward, town levels; village chiefs, headmen.

- Non-professional staff at commune level; village, hamlet, village, village, village, neighborhood heads at commune and town levels.

Hereinafter referred to collectively as state officials and civil servants.

2. The scope of use of training and capacity-building funds for state officials and civil servants allocated annually per training quota:

- Funds for the training and capacity-building of state officials and civil servants are arranged annually in the budget estimates of ministries, central agencies; provinces, centrally-administered cities.

- Training and capacity-building funds for state officials and civil servants are used to implement tasks of training and enhancing professional knowledge, politics, computer skills, foreign languages... (including organizing specialized training and management sector training) for state officials and civil servants under the management of ministries, central agencies, and localities (including direct training at the base and sending for training at other training bases). These funds shall not be used to train and enhance non-state officials and civil servants outside the management scope.

- Depending on the ability to allocate funds and the need for training state officials and civil servants, agencies, units, and localities may use the training and capacity-building funds for state officials and civil servants to partially support the costs for state officials and civil servants sent to study at university level (and equivalent) and postgraduate level (and equivalent). The maximum amount of funds allocated for this purpose shall not exceed 10% of the total annual training and capacity-building funds for state officials and civil servants.

- Training and capacity-building funds for state officials and civil servants shall not be used to cover the costs of the management machinery of training activities of ministries, central agencies, and localities; nor shall they be used to fund the construction of facilities for training and capacity-building institutions. The operating costs of training and capacity-building centers for state officials and civil servants shall be guaranteed by ministries, central agencies, and localities from administrative management funds for state administrative agencies or from funds for corresponding public services sectors.

II. PROVISIONS ON EXPENSES:

1. In-country training expenses:

The contents of expenses for the training and capacity-building of state officials and civil servants within the country from allocated funds annually as follows:

a) Instructor remuneration; travel and accommodation expenses for instructors.

b) Study materials; living allowance support for students during concentrated study periods.

c) Class organization expenses:

- Renting conference halls, classrooms, equipment for learning purposes;

- Expenses for preparing teaching programs and textbooks; examination fees, invigilation, marking;

- Electricity, water, office supplies, service, parking expenses;

- Expenses for organizing student field trips and practical activities;

- Cultural and sports activities expenses for students;

- Medical expenses for common medicines for students;

- Accommodation expenses for class management staff of the training institution when organizing classes away from the training base.

2. Overseas training expenses:

Training and capacity-building funds for state officials and civil servants abroad allocated in the annual budget of ministries and leading agencies can be used for the following expenses:

- Service fees paid to domestic organizations providing training services;

- Tuition fees and mandatory expenses payable to overseas training institutions or service providers;

- Translation and documentation expenses;

- Health insurance expenses during study abroad (if required by the host country);

- Organizational class expenses: Survey, negotiation, program development with overseas training institutions;

- Food, lodging, travel, airport departure taxes;

- Visa processing expenses (passport, visa).

3. In addition to the expenses from the training and capacity-building funds for state officials and civil servants (paid by training institutions) as stipulated in points 1 and 2 above, depending on specific cases and budget availability, agencies and units may use their own funds to support the following expenses for officials and civil servants sent for training:

- Travel expenses from the agency to the training location (one round trip; holidays and Tet) for officials and civil servants attending training courses as prescribed in Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance on travel allowances and meeting expenses for administrative agencies and public service units.

- Payment for accommodation rental for officials and civil servants during concentrated training at the training institution. The basis for payment is invoices and receipts according to regulations, with the maximum payment not exceeding the limit prescribed in Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance.

III. PROVISIONS ON EXPENSE LIMITS

1. In-country training and capacity-building expenses for officials and civil servants:

a) The state budget expense for training and capacity-building of state officials and civil servants within the country is calculated at 4.5 million VND per training quota for central and provincial levels; 4 million VND per training quota for district and commune levels (10 months of study per person equals one quota).

In the case where training courses are organized with a study period of up to ten days, the budget shall be arranged at a maximum expenditure level equal to fifty percent of the standard expenditure for one month. For training courses organized with a study period exceeding ten days, the budget shall be arranged at the expenditure level for one month.

Where agencies and units do not have the conditions to organize their own training courses and must send officials and civil servants to attend training courses at other agencies and units, the cost of training and retraining shall be reimbursed at a maximum rate not exceeding four hundred and fifty thousand dong per person per month for central and provincial levels; four hundred thousand dong per person per month for district and commune levels.

b) Some specific expenditure rates:

Based on actual circumstances and the ability to allocate funds, the heads of training institutions shall determine specific expenditure rates that are appropriate and ensure that they do not exceed the maximum ceiling (for those expenditure rates prescribed with a maximum ceiling) or fall within the prescribed range (for those expenditure rates prescribed with a range) as follows:

- Remuneration for lecturers: (One lecture session includes four periods)

Depending on the category and level of trainees, training institutions shall arrange for lecturers and speakers at various levels as appropriate. The remuneration for lecturers and speakers shall be within the following prescribed range:

+ Lecturers and speakers who are Central Committee members of the Party, Ministers, Deputy Ministers, Secretaries, Deputy Secretaries of Provincial Party Committees, Chairpersons of Provincial People's Councils, Chairpersons of Provincial People's Committees, and equivalents: two hundred thousand dong to three hundred thousand dong per session.

+ Lecturers and speakers at the Bureau, Department, Institute level, professors, associate professors, senior specialists, Provincial Party Committee members, Heads of Provincial Departments, and equivalents: one hundred and fifty thousand dong to two hundred thousand dong per session.

+ Lecturers and speakers at the provincial, ministry, and central agency level; deputies of Provincial Departments, and equivalents: one hundred thousand dong to one hundred and fifty thousand dong per session.

+ Lecturers and speakers at the district, county, town level: seventy thousand dong to one hundred thousand dong per session.

+ Lecturers and speakers at the commune level: thirty thousand dong to fifty thousand dong per session.

For foreign lecturers: Depending on the necessity, agencies and units shall submit to the competent authority for approval of inviting foreign lecturers. The remuneration shall be agreed upon by the training institution based on its financial capacity.

For professional lecturers teaching in cadre training schools, political training centers receiving teacher salaries (Cadre Training Schools; Provincial Political Institutes; etc.), overtime hours beyond the standard shall be compensated according to the overtime pay system applicable to lecturers in colleges and universities, and shall not be paid according to the above rates when participating in classes assigned by authorized agencies; when invited to teach in other classes, they shall still be entitled to the benefits stipulated above.

- Travel expenses and accommodation costs for lecturers. In cases where it is not possible to provide accommodation, the organizing unit shall rent from outside, and the expenditure shall not exceed the rate prescribed in Circular No. 118/2004/TT-BTC dated December 8, 2004, issued by the Ministry of Finance.

- Partial support for food, accommodation, and living expenses for trainees during training and retraining courses:

Based on the financial capacity and organizational conditions of the training courses (location, composition of trainees, duration of study...), training institutions shall consider and decide, but the maximum amount shall not exceed fifteen thousand dong per person per day for central and provincial levels; ten thousand dong per person per day for district and commune levels.

- Expenses for preparing programs and textbooks: Depending on the training programs, agencies and units shall hire the writing of programs and textbooks. The expenditure rate shall be applied according to the provisions of Circular No. 87/2001/TT-BTC dated October 30, 2001, issued by the Ministry of Finance, guiding the content and expenditure rates for building framework programs for university, college, and vocational high school education and compiling textbooks for subjects.

- Expenses for setting examination questions, invigilation, and marking: These shall be implemented according to the current regulations on expenditure rates for setting examination questions, invigilation, and marking in the national education system, depending on the nature and scale of each training course organized by each agency, unit, and locality.

- Management and service expenses for classes based on actual expenditures within the allocated budget, including:

+ Food and accommodation expenses for class management staff of training institutions when classes are held away from the training institution, not exceeding the rate prescribed in Circular No. 118/2004/TT-BTC dated December 8, 2004, issued by the Ministry of Finance.

+ Renting conference halls (or classrooms), renting equipment for teaching such as projectors, computers...

+ Office supplies and drinking water expenses for classes.

+ Purchasing and printing textbooks and materials directly serving the classes (excluding reference materials).

+ Electricity, water, and vehicle supervision expenses.

+ Expenses for opening and closing ceremonies, issuing certificates, and rewarding outstanding students.

- Rental car expenses and costs for organizing field trips and practical work for trainees (if any).

2. Expenditure for training and retraining cadres and civil servants abroad:

The expenditure for training and retraining cadres and civil servants abroad shall be arranged based on the specific budget of each delegation led by the Ministry of Home Affairs. The expenditure shall be carried out according to the following specific provisions:

- Service fees payable to organizations providing services under contracts signed by the competent authority.

- Tuition fees and mandatory expenses payable to overseas training institutions or service providers: According to specific contracts signed by the competent authority.

- Health insurance expenses: According to the minimum health insurance rate applicable to overseas students studying in the host country.

- Expenses for translation and documentation work: Implemented according to the provisions of Decision No. 112/2001/QĐ-BTC dated November 9, 2004, regarding the issuance of certain expenditure standards applicable to projects using official development assistance (ODA) loans.

- Expenses for organizing classes: Surveying, negotiating, and developing study programs with overseas training institutions based on actual incurred expenses.

- Expenses for meals, accommodation, travel, and airport fees shall be implemented in accordance with Circular No. 45/1999/TT-BTC dated May 4, 1999, issued by the Ministry of Finance on the regulations for work-related expenses for state officials traveling abroad for short-term assignments, and Circular No. 108/1999/TT-BTC dated September 4, 1999, guiding additional points in Circular No. 45/1999/TT-BTC dated May 4, 1999, issued by the Ministry of Finance on the regulations for work-related expenses for state officials traveling abroad for short-term assignments.

IV. BUDGET ESTIMATION, MANAGEMENT, AND SETTLEMENT

1. Establishment of budget projections:

a) Training of cadres and civil servants within the country:

Annually, at the time of preparing the budget estimate, ministries, central agencies, and localities shall base their requirements for training and improving the cadre and civil servant workforce under their management to evaluate the implementation of the current year's training and improvement plan, develop the next year's training and improvement plan for cadres and civil servants, and submit it to the Ministry of Home Affairs for consolidation and submission to the Ministry of Planning and Investment and the Ministry of Finance.

b) Training of cadres and civil servants abroad:

Annually, based on the plan for sending cadres and civil servants to train abroad from ministries, central agencies, and localities, the Ministry of Home Affairs shall develop a plan for training and improving cadres and civil servants abroad, and submit it to the Ministry of Planning and Investment and the Ministry of Finance along with the budget estimate for the training and improvement of cadres and civil servants abroad for the year according to the following criteria:

- The agency responsible for organizing the delegations for training and improvement abroad.

- The anticipated cadre and civil servant candidates for training.

- The duration of study abroad.

- The training institutions to which they will be sent.

- The estimated budget for each delegation.

- The total budget for training cadres and civil servants abroad.

2. Allocating the budget:

a) Training of cadres and civil servants within the country:

- For ministries and central agencies: Annually, based on the training and improvement plans for cadres and civil servants proposed by the Ministry of Planning and Investment and the Ministry of Home Affairs and the capacity of the State budget, the Ministry of Finance shall propose to the Prime Minister to allocate the State budget for the training and improvement of cadres and civil servants within the country.

Based on the approved budget estimate, and according to the training and improvement targets for cadres and civil servants allocated by the Ministry of Home Affairs, the Ministry of Finance shall propose to allocate the training and improvement budget for cadres and civil servants to ministries and central agencies for approval by the Prime Minister together with the annual State budget allocation.

- For provinces and centrally-administered cities:

The training and improvement budget for cadres and civil servants managed by localities shall be included in the annual provincial budget estimate; based on the training and improvement plan for cadres and civil servants of the locality guided by the Ministry of Home Affairs and the local budget balancing capacity, provinces and cities shall proactively allocate the budget to organize and implement the training and improvement of cadres and civil servants of the locality in accordance with the plan.

b) Training of cadres and civil servants abroad:

Based on the plan of the Ministry of Home Affairs and the capacity of the State budget, the Ministry of Finance shall propose to the Prime Minister to approve the budget for the training and improvement of cadres and civil servants abroad within the annual training and improvement budget estimate for cadres and civil servants.

After the Government's decision on the annual budget allocation, the Ministry of Finance shall allocate the budget for the task of training and improving cadres and civil servants abroad in the annual budget estimates of units assigned to lead the implementation.

3. Management, utilization, settlement, and finalization:

In addition to the State budget funds allocated annually for the task of training and improving cadres and civil servants, ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, and provincial People's Committees may increase expenditures for this task according to the prescribed regulations and standards based on their own budget capacity.

The management, utilization, and settlement of funds for the task of training and improving cadres and civil servants within the country shall be carried out in accordance with Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance, guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the Law on State Budget; and Circular No. 79/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance, guiding the management, issuance, and settlement of State budget expenditures through the State Treasury.

The management, utilization, and settlement of funds for the task of training and improving cadres and civil servants abroad shall be carried out in accordance with the regulations for foreign currency expenditures as stipulated in the annual budget estimate (in the form of budget withdrawal) calculated in Vietnamese dong for delegations traveling abroad as specified in Circular No. 97/2004/TT-BTC dated October 13, 2004, issued by the Ministry of Finance, "Guiding the management, payment, and settlement of State budget expenditures in foreign currencies through the State Treasury."

At the end of the year, the finalization of the budget expenditure for the task of training and improving cadres and civil servants shall be consolidated in the annual budget finalization report of ministries, central agencies, and localities.

V. IMPLEMENTATION

1. This Circular shall take effect 15 days after its publication in the Official Gazette and shall replace Circulars: Circular No. 105/2001/TT-BTC dated December 27, 2001, issued by the Ministry of Finance guiding the management and use of training and improvement funds for state cadres and civil servants; Circular No. 70/1998/TT-BTC dated May 21, 1998, issued by the Ministry of Finance guiding the operating costs of county-level political education centers; and Circular No. 105/1998/TT-BTC dated July 23, 1998, issued by the Ministry of Finance guiding the implementation of the system of party lecturers.

For the year 2005, ministries, central agencies, and centrally-administered provinces and cities shall proactively arrange within the scope of the 2005 annual budget already allocated by the competent authority to implement.

2. Annually, ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, and provincial People's Committees shall have the responsibility to consolidate and submit reports on the implementation of the training and improvement of state cadres and civil servants to the Ministry of Home Affairs and the Ministry of Finance for consolidation and reporting to the Government.

3. During implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance for research and resolution.