JOINT CIRCULAR No. 79/2012/TTLT-BTC-BLDTBXH ON THE CONTENT AND BUDGET FOR THE TEACHER SKILLS CONTEST AND THE HANDMADE TEACHING EQUIPMENT CONTEST

JOINT CIRCULAR

Regulations on the Content and Budget for Activities of Teacher Lectures and Equipment Making Competitions vocational training and Skills Competition

self-made vocational training equipment

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government stipulating and guiding the implementation of the State Budget Law;

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. 186/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor - War Invalids and Social Affairs;

The Minister of Finance and the Minister of Labor, Invalids and Social Affairs hereby issue this Joint Circular regulating the content and budget for activities of teacher lectures and equipment making competitions.

Article 1. Scope and Applicability

1. This Circular applies to agencies, units, organizations implementing teacher lecture activities and equipment making competitions at the grassroots level, provincial level, centrally governed cities (collectively referred to as provincial level), national level, and other relevant agencies, organizations, and individuals involved in these activities.

2. This Circular stipulates the content and budget for organizing teacher lectures and equipment making competitions at the grassroots level, provincial level, and national level, including:

a) Grassroots-level teacher lectures and equipment making competitions organized annually by vocational college schools, vocational secondary schools, training centers, and other training institutions registered to conduct vocational training (collectively referred to as training institutions).

b) Provincial-level teacher lectures organized every two years and equipment making competitions every three years by the Department of Labor, Invalids and Social Affairs.

c) National-level teacher lectures and equipment making competitions organized every three years by the Ministry of Labor, Invalids and Social Affairs (General Department of Vocational Training).

Article 2. Sources of Funds

1. The budget for organizing grassroots-level and provincial-level teacher lectures and equipment making competitions shall be allocated from the state budget within the annual budget estimates of ministries, sectors, and localities according to the provisions of the State Budget Law.

2. The budget for organizing national-level teacher lectures and equipment making competitions shall be guaranteed from the state budget within the annual budget estimate of the Ministry of Labor, Invalids and Social Affairs.

3. Non-public training institutions may apply the content and budget stipulated in this Circular to organize grassroots-level teacher lectures and equipment making competitions, with the costs borne by the unit itself; expenses incurred for organizing such activities, which have valid invoices and receipts, can be deducted when determining the taxable income of the unit; in cases where they participate in national-level or provincial-level teacher lectures and equipment making competitions, the organizing agency will reimburse the expenses according to the stipulated levels set out in this Circular.

4. Agencies and units organizing teacher lectures and equipment making competitions at various levels may use funds from other sources to support higher spending levels than those stipulated in this Circular for such activities.

Article 3. Content and Budget for Activities of National-Level Teacher Lectures and Equipment Making Competitions

1. Expenditure for preparatory work:

a) Expenditure for developing overall plans, regulations, and other necessary provisions:

- Developing overall plans, regulations for teacher lectures and equipment making competitions. The maximum expenditure is 1,000,000 VND per plan and regulation. The specific amount is approved by the Head of the Organizing Committee.

- Developing examination questions and answers for specialized topics in teacher lectures and equipment making competitions. The maximum expenditure is 1,000,000 VND per question and answer set (up to four sets for selection).

- Developing a bank of lecture materials for teacher lectures. The maximum expenditure is 1,000,000 VND per lecture in the bank.

- Developing evaluation forms and classifications for each type of lecture at teacher lectures. The maximum expenditure is 500,000 VND per form.

- Developing common evaluation criteria and scoring frameworks for teacher lectures and equipment making competitions. The maximum expenditure is 1,000,000 VND per competition.

- Developing detailed scoring scales for each profession in equipment making competitions. The maximum expenditure is 500,000 VND per profession.

- Classifying equipment participating in equipment making competitions by profession and group. The maximum expenditure is 100,000 VND per piece of equipment.

- Soliciting expert opinions on developing overall plans, regulations, examination questions and answers, lecture material banks, evaluation forms and classifications, and common evaluation criteria and scoring frameworks. The maximum expenditure is 500,000 VND per written opinion, up to three written opinions per content area.

b) Expenditure for organizing seminars to support teacher lectures and equipment making competitions:

- Renting venues (if the unit does not have its own venue), decorating, renting equipment, machines, and devices (if applicable), materials, and drinking water. The expenditure is based on the approved budget estimate, contracts, invoices, and other valid expense documents.

- Expenditure for the seminar chairperson, report presenters, and participants, specifically:

+ Seminar chairperson: 300,000 VND per person per session;

+ Secretary: 200,000 VND per person per session;

+ Participant: 100,000 VND per person per session;

+ Report presentation: 500,000 VND per paper.

c) Expenditure for overtime work of members of the Organizing Committee of teacher lectures and equipment making competitions in accordance with Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance regarding guidelines for implementing night shift and overtime pay for civil servants, public officials, and employees.

d) Expenditure for meetings of the Organizing Committee, the Judging Board, press conferences announcing teacher lectures and equipment making competitions, and providing feedback on preparatory work for teacher lectures and equipment making competitions: The number of meetings is determined by the actual needs of the work by the Head of the Organizing Committee. The expenditure is 100,000 VND per person per session.

đ) Expenditure for office supplies and materials including: printing paper, ink, writing pens, copying documents, test papers, forms; badges, signs, flowers; certificates of merit, commendation letters, certificates (including frames); commemorative flags; printing and sending invitations. The expenditure is based on actual costs decided by the Head of the Organizing Committee within the allocated budget.

e) Expenditure for inspecting and directing the implementation of provincial-level teacher lectures and equipment making competitions in some provinces and cities and preparing for national-level teacher lectures and equipment making competitions at the location of the national-level competitions. The expenditure is in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance regarding travel expenses and meeting organization expenses for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC).

2. Expenditure for organizing the Lecture Competition and Contest:

a) Renting venues (in cases where the unit does not have its own venue), conference halls, equipment, machinery, devices, tools; purchasing raw materials suitable to the professional requirements of each trade (if applicable); renting transportation for equipment, loading and unloading, installation of self-made vocational training equipment that won awards to serve directly the closing ceremony of the Lecture Competition and Contest (if applicable). The expenditure level is determined by the Head of the Lecture Competition and Contest Organizing Committee based on contracts, invoices, and other legitimate expense receipts.

b) Water expenses for serving the Lecture Competition and Contest. The expenditure level is implemented according to the provisions of Circular No. 97/2010/TT-BTC.

c) Expenses for opening and closing the Lecture Competition and Contest. The expenditure level is according to Circular No. 97/2010/TT-BTC.

d) Expenses for information and propaganda activities related to the Contest and Lecture such as: taking photos, filming, making promotional materials, television broadcasts, radio programs, writing articles for newspapers and media, compiling the Contest and Lecture yearbook, banners, slogans, posters, and placards (if applicable) according to the approved budget by the competent authority. The expenditure level is based on contracts, invoices, and other legitimate expense receipts.

e) Honorarium and allowances:

- For the Head of the Organizing Committee, President, Vice Presidents of the Lecture Competition and Contest Council, Head of the Secretariat Sub-committee, and Head of the Examination Board: the expenditure level is 200,000 VND/person/day;

- For members of the Organizing Committee, members of the Examination Board, and sub-committees assisting the Organizing Committee, and members of the Secretariat Sub-committee: the expenditure level is 150,000 VND/day/person;

- For teachers, experts, invigilators, inspectors, and supervisors during the Lecture Competition and Contest: the expenditure level is 120,000 VND/day/person;

- For medical staff, technical personnel, service staff, drivers, security guards, and others directly involved in organizing the Lecture Competition and Contest (the number of participants is decided by the Head of the Lecture Competition and Contest Organizing Committee): the expenditure level is 100,000 VND/person/day.

f) Renting accommodation, means of transportation (including going and returning, and transportation services during the Lecture Competition and Contest period), travel expenses for members of the Organizing Committee, President, Vice Presidents, Secretaries of the Examination Board, and examiners: The expenditure level is according to the provisions of Circular No. 97/2010/TT-BTC. Those who have received this allowance from the organizing agency of the Lecture Competition and Contest shall not be reimbursed travel expenses at their sending agencies or units.

g) Honorarium for trial lecturers: Depending on the target audience and the level of students, the Organizing Committee will arrange for appropriate lecturers. The honorarium for lecturers (including preparation fees for lesson plans) is 300,000 VND/person/session (maximum 2 sessions).

h) Food support for contestants during the national Lecture Competition and Contest days: The expenditure level is 150,000 VND/day/person (maximum 7 days).

i) Grading, assessing results, and compiling reports:

- Expenses for evaluating and grading trial papers and equipment in the Lecture Competition and Contest. The expenditure level is 200,000 VND/person/session;

- Grading recognition test papers in the Lecture Competition. The expenditure level is 20,000 VND/test paper/person grading;

- Grading lecture lesson plans in the Lecture Competition. The expenditure level is 30,000 VND/lesson plan or file/person grading;

- Grading presentation papers in the Lecture Competition. The expenditure level is 150,000 VND/presentation/person grading;

- Grading equipment files in the Contest. The expenditure level is 50,000 VND/file/person grading;

- Grading equipment in the Contest. The expenditure level is 100,000 VND/equipment/person grading;

- Meeting to assess contest results and award prizes. The expenditure level is 100,000 VND/person/session;

- Compiling and reporting contest results of sub-committees in the Lecture Competition and Contest: The expenditure level is 400,000 VND/sub-committee;

- Compiling and reporting the overall results of the Lecture Competition and Contest: The expenditure level is 1,000,000 VND/Lecture Competition and Contest.

The number of graders and assessors for the Lecture Competition and Contest is determined by the Head of the Lecture Competition and Contest Organizing Committee in accordance with the scale of each competition.

3. Awards for outstanding teams and individuals in the Lecture Competition and Contest: The maximum expenditure level per award based on winning lectures or equipment is as follows:

a) For individuals:

- First Prize: 2,000,000 VND;

- Second Prize: 1,500,000 VND;

- Third Prize: 1,000,000 VND;

- Encouragement Award: 300,000 VND.

b) For collectives:

- First Prize: 4,000,000 VND;

- Second Prize: 3,000,000 VND;

- Third Prize: 2,000,000 VND;

- Encouragement Award: 500,000 VND.

4. Other expenditures (arising outside the plan) not specified in this Circular or in other regulatory documents shall be decided by the Head of the Lecture Competition and Contest Organizing Committee and he/she shall bear responsibility for his/her decision.

Article 4. Contents and expenditure levels for provincial and grassroots-level Teaching Conferences and Competitions

1. Based on the contents and expenditure levels prescribed for national-level Teaching Conferences and Competitions under Article 3, Heads of Ministries, central agencies, localities, and vocational training institutions shall specify the contents and specific expenditure levels for provincial and grassroots-level Teaching Conferences and Competitions according to the scale of the competition and the financial capacity of the unit, but not exceeding the expenditure levels prescribed for national-level Teaching Conferences and Competitions.

2. In addition to the contents and expenditure levels applied for national-level Teaching Conferences and Competitions, provincial and grassroots-level Teaching Conferences and Competitions may also allocate funds for training teachers and experts preparing for competitions as follows:

a) The time for training to prepare for national-level competitions shall be decided by the Minister of Labor, Invalids, and Social Affairs, appropriate to each trade and examination content.

b) Financial support for meals for teachers during the preparation period for participating in Teaching Conferences and Competitions; allocation of meal expenses and remuneration for lecturers and experts directly guiding the preparation for competitions. The expenditure level shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, regarding the preparation of budgets, management, and utilization of state budget funds for training and upgrading cadres and civil servants.

Article 5. Implementation Provisions

1. This Circular takes effect from July 5, 2012, and replaces Circular No. 109/2006/TTLT/BTC-BLDTBXH dated November 22, 2006, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, concerning guidelines on contents and expenditure levels, and management of funds for Teaching Conferences for vocational teachers and Competitions for self-made teaching equipment. This Circular will be applied from the 2012 fiscal year.

2. During implementation, if there are difficulties or obstacles, they should be reported to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs for research and resolution./.