This Circular stipulates the management and use of funds for implementing the National Target Program on Education and Training until 2005. The main contents include projects such as teacher training, introducing information technology into schools, supporting mountainous area education, enhancing school infrastructure, and constructing key universities.
Scope of application
Ministries, ministerial-level agencies, government agencies, People's Committees of provinces and centrally governed cities, Departments of Education and Training, Departments of Finance and Prices, State Treasury
Key points
- Managing, preparing budgets, disbursing, and settling accounts for funds to implement the National Target Program on Education and Training until 2005.
- Details regarding expenditures for each project such as teacher training, introducing information technology into schools, supporting mountainous area education, enhancing school infrastructure, and constructing key universities.
- Financial management shall be carried out according to procedures, contents, timeframes, and forms as prescribed by the Law on State Budget and guiding documents.
- This Circular takes effect fifteen days from the date of publication in the Official Gazette.
- Any issues encountered during implementation should be reported back to the Joint Ministries.
🌐 Social impact of this document
- Enhancing educational infrastructure, particularly in mountainous areas and ethnic minority regions.
- Supporting teacher training to improve teaching quality.
- Introducing information technology into schools to enhance teaching and learning methods.
❓ Frequently asked questions
When does this Circular take effect?
This Circular takes effect fifteen days from the date of publication in the Official Gazette.
What projects are mentioned in this Circular?
The projects include teacher training, introducing information technology into schools, supporting mountainous area education, enhancing school infrastructure, and constructing key universities.
What regulations govern the financial management process?
Financial management shall be carried out according to procedures, contents, timeframes, and forms as prescribed by the Law on State Budget and guiding documents.
Full text
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MINISTRY OF EDUCATION AND TRAINING |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 81/2003/TTLT/BTC-BGD&ĐT |
Hanoi, August 14, 2003 |
JOINT CIRCULAR
GUIDELINES ON THE CONTENT, EXPENSE LEVELS, AND MANAGEMENT OF FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING UNTIL 2005
Pursuant to Decision No. 71/2001/QĐ-TTg dated May 4, 2001 of the Prime Minister on national target programs for the period 2001-2005;
Pursuant to Decision No. 42/2002/QĐ-TTg dated March 19, 2002 of the Prime Minister on management and implementation of national target programs;
Pursuant to Decision No. 26/2003/QĐ-TTg dated February 17, 2003 of the Prime Minister approving the National Target Program on Education and Training until 2005;
The Ministry of Finance and the Ministry of Education and Training guide certain contents, expense levels, and fund management for projects under the National Target Program on Education and Training until 2005 as follows: hướng tới mục tiêu quốc gia về Giáo dục và Đào tạo đến năm 2005 như sau:
I- GENERAL PROVISIONS:
1- Funds for implementing the National Target Program on Education and Training are allocated within the central government budget and shall be used according to the program's activities.
The issuance, management, settlement, and finalization of accounts for funds of the National Target Program on Education and Training shall be carried out in accordance with current regulations of the State Budget Law. Ministries, sectors, and localities have the responsibility to coordinate with financial authorities at all levels to strictly manage the program's funds, inspect expenditures in accordance with the objectives, contents, and prescribed regulations.
2- In addition to the funds provided by the central government budget to ministries, sectors, and localities, local governments at all levels and heads of agencies and units need to mobilize additional funding sources such as voluntary contributions from individuals, economic and social organizations both domestically and internationally (in cash, in kind, labor services...), supplements from local budgets, and funds from ministries and sectors to implement projects under the National Target Program on education and training.
The management and utilization of additional funding sources shall be implemented in accordance with the guidelines set forth in this Circular and current financial management systems.
II - SPECIFIC PROVISIONS:
A- Contents and some main expense levels:
1- Project to consolidate and enhance the results of universal primary education and illiteracy eradication, and to implement universal lower secondary education:
The project's funds will be allocated for the following contents:
1.1- Expenses for organizing literacy classes, universal primary education classes, and universal lower secondary education classes:
1.1.1- Expenses for purchasing textbooks and essential learning materials for learners.
1.1.2- Providing textbooks and essential learning materials for students at educational facilities in communes with difficult socio-economic conditions and extremely difficult conditions; students studying the supplementary lower secondary education curriculum in a non-formal manner due to particularly difficult economic circumstances.
1.1.3- Expenses for purchasing teaching materials, textbooks, and office supplies for teachers.
1.1.4- Expenses for purchasing records, pre-printed forms, grade books, certificates, diplomas, lighting expenses (for night classes), and expenses for organizing graduation exams.
The expense levels for the above contents (1.1.1, 1.1.2, 1.1.3, 1.1.4) shall be based on actual occurrences at the local level and decided by the Provincial People's Committee.
1.1.5- Honoraria for teachers: Teachers within the education sector's staffing plan who teach part-time are entitled to honoraria according to the provisions set forth in Circular No. 17/TT-LB dated July 27, 1995 of the Joint Ministry of Labor, Invalids and Social Affairs - Ministry of Finance - Ministry of Education and Training "Guidelines on the payment of overtime wages and allowances for multi-grade classes in the education and training sector" and current regulations.
For those outside the education sector's staffing plan, if they meet the necessary criteria and have the ability to teach, and have the desire to participate in teaching literacy classes, universal primary education classes, and universal lower secondary education classes, upon signing a contract with the District Education Office, they will receive honoraria equivalent to that of teachers within the staffing plan teaching the same level.
1.2- Expenses for basic survey work, including expenses for building survey forms, collecting and entering survey data, implemented according to the provisions of Circular No. 45/2001/TTLT/BTC-BKHCNMT dated June 18, 2001 of the Joint Ministry of Finance - Ministry of Science, Technology and Environment (now the Ministry of Science and Technology) "Guidelines on certain expenditure regimes for scientific and technological tasks."
1.3- Expenses for supporting the operation of provincial, district, and commune steering committees; Expenses for supporting organizational and management staff of classes. Specific expense levels are determined through research and proposals made by the Department of Education and Training in coordination with the Department of Finance and Prices, submitted for decision by the Provincial People's Committee.
1.4- Expenses for inspection, guidance, and certification of universal education: Implemented according to the travel allowance regime stipulated in Circular No. 94/1998/TT-BTC dated June 30, 1998 of the Ministry of Finance "Regulations on travel allowances for civil servants undertaking domestic missions."
1.5- Allowance for mobility for staff specializing in literacy eradication, universal primary education, and universal lower secondary education at the provincial, district, commune, and school levels who frequently travel to villages, hamlets, phums, and socs. The mobility allowance coefficient is 0.2 times the minimum wage as stipulated in Decree No. 35/2001/NĐ-CP dated July 9, 2001 of the Government on "Policies for teachers and education managers working in specialized schools and in areas with particularly difficult socio-economic conditions."
1.6- Expenses for propaganda, competition, awards, conferences, training... shall be carried out in accordance with current state regulations.
2- Project to reform curricula and textbook content:
2.1- Expense tasks of central agencies:
2.1.1- Expenses for compiling university, college, and vocational high school curricula and textbooks: Implemented according to Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance "Guidelines on the content and expense levels for developing framework curricula for higher education, college, and vocational high school majors and for compiling subject curricula and textbooks."
2.1.2- Expenses for compiling curricula, textbooks, exercise books, teacher's books, and vocational guidance books for preschool, primary, lower secondary, upper secondary, technical upper secondary, and non-formal education levels. Specifically as follows:
a- Developing overall curricula and subject curricula:
- Honoraria for collecting foreign materials: 2,000 to 5,000 dong per page.
- Compiling curricula: 100,000 dong per lesson.
- Repair, editing: 30,000 VND/session.
- Review, comment: 10,000 VND/session/person.
b- Compilation of textbooks, exercise books, teacher's books, and vocational guidance books:
- Remuneration for authors: 100,000 VND - 300,000 VND/session.
- Remuneration for chief editors: 45,000 VND/session.
- Remuneration for overall chief editor: 30,000 VND/session.
- Remuneration for reviewing draft outlines: 100,000 VND - 300,000 VND/draft outline.
- Remuneration for reviewing draft manuscripts: 1,000 VND - 3,000 VND/page of draft manuscript/person (page size 14.5 x 20.5 cm).
c- Remuneration for translating materials from foreign languages to Vietnamese: not exceeding 35,000 VND/page of 300 words.
d- Remuneration for illustrating books:
- Remuneration for cover illustration: 100,000 VND - 300,000 VND/cover.
- Remuneration for technical drawing: 1,000 VND - 15,000 VND/image.
- Remuneration for artistic illustration: 20,000 VND - 200,000 VND/image.
e- Expenses for organizations to complete books:
The Head of the "Project to Reform Programs and Content of Textbooks" shall examine the necessity and decide on organizing book completion camps for specific types of books. During the concentrated period specified for completing books before conducting reviews, the following expenses may be incurred:
- Remuneration for authors and editors: 80,000 VND/person/day.
- Subsidy for food and miscellaneous expenses (authors, editors, members of the organizing committee): 55,000 VND/person/day.
- Water expenses: 15,000 VND/person/day.
- Transportation expenses: reimbursed based on actual costs.
The organizing committee shall pay rent for accommodation and workspace according to the Contract with medium-level hotels.
f- Expenses for book review: During the concentrated period for organizing book reviews, the following expenses may be incurred:
- Subsidy for food and miscellaneous expenses: 55,000 VND/person/day.
- Water expenses: 15,000 VND/person/day.
- Transportation expenses: reimbursed based on actual costs.
- The organizing committee shall pay rent for accommodation and workspace for the review board according to the Contract with medium-level hotels.
- Review remuneration: 15,000 VND/session/person.
- Remuneration for members of the Evaluation Board (for the days organizing book evaluations):
+ Chairman of the Review Board: 50,000 VND/day.
+ Deputy Chairmen, Secretaries of the Review Board: 40,000 VND/day/person.
The Project Head shall report to the Program Head to determine specific expenditure levels for items with prescribed expenditure ranges as mentioned above.
2.1.3- Printing of textbooks, exercise books, teacher's books, vocational guidance materials, and optional reference materials (if any) for distribution to students and teachers participating in pilot teaching. The Educational Publishing House shall be responsible for implementing this task according to actual costs incurred.
2.1.4- Organizing research and development, review, and approval of equipment models suitable for new programs and textbooks. Expenditure levels will be settled according to actual contracts.
2.1.5- Compilation of various Vietnamese language and ethnic minority language teaching books for children of ethnic minorities. Based on the contents and expenditure levels stipulated in Point 2.1.2 above, the Project Head shall report to the Program Head to determine specific expenditure levels.
2.1.6- Remuneration for compiling, typing, and printing various guiding, promotional, and introduction materials related to program and textbook reform, teaching method innovation. Based on specific tasks and actual costs incurred, the Project Head shall consider and set reasonable and economical expenditure levels.
2.1.7- Inspection of pilot teaching implementation at schools piloting new programs and textbooks:
- Transportation expenses and accommodation rental fees at the destination according to the regulations stipulated in Circular No. 94/1998/TT-BTC dated June 30, 1998, issued by the Ministry of Finance regarding travel expenses for state officials traveling domestically.
- Travel allowance: In plains and midlands provinces, the allowance shall not exceed 30,000 VND/day/person; In mountainous, island, border, and remote areas, the allowance shall not exceed 60,000 VND/day/person.
2.1.8- Training and professional development for core provincial and city lecturers according to new programs and textbooks: Expenditure levels shall follow current conference, training, and travel expense regulations.
2.1.9- Allowance for members of the Program Head Committee and Project Heads under the National Target Program on Education and Training: 200,000 VND/month/person.
2.1.10- Other related expenditures during project implementation: The Program Target National Committee shall determine specific expenditure levels based on current regulations, standards, and quotas; in cases where there are no existing regulations, they shall report to the Joint Ministries for guidance.
2.2- Local expenditure tasks:
2.2.1- Purchase of textbooks for teachers (textbooks, exercise books, teacher's books, guidance materials), purchase of textbooks for policy students and students in particularly difficult economic conditions (textbooks, exercise books). Payment shall be made according to the cover price of the Educational Publishing House.
2.2.2- Purchase of teaching and learning equipment according to the requirements of new programs and textbooks, based on the list of equipment issued by the Ministry of Education and Training.
2.2.3- Training and professional development expenses for teachers piloting and all teachers teaching according to new programs and textbooks: Expenditure levels shall follow current conference, training, and travel expense regulations.
2.2.4- Training allowances for model teachers and pilot teachers; Allowances for Principals, Deputy Principals, and members of local steering committees at all levels, including:
- Training allowance for model teachers: 10,000 VND/session.
- Training allowance for pilot teachers: 5,000 VND/session.
- Responsibility allowance for Principals, Deputy Principals, and members of steering committees at all levels implementing pilots up to 150,000 VND/person/month.
3- Information Technology Officer Training Project and Promoting Foreign Language Teaching in the National Education System:
3.1- Information Technology Officer Training:
- Expenses for standardization and updating programs for information technology training specialties, prioritizing software engineering.
- Allocate for concentrated training courses to enhance the faculty of universities and colleges and the computer teaching staff at general education schools. The allocation level shall be applied according to Circular No. 105/2001/TT-BTC dated December 27, 2001, issued by the Ministry of Finance on Guidelines for Managing and Using Training and Capacity Building Funds for State Officials.
- Allocate for strengthening material infrastructure: Purchase of equipment, software, and materials to serve information technology training.
3.2- Introducing Information Technology into Schools:
- Allocate for connecting the Internet to high schools.
- Support the purchase of equipment for multimedia classrooms.
- Purchase software and materials to serve teaching and learning in general education schools.
3.3- Allocation for Strengthening Foreign Language Teaching Tasks:
- Allocate for enhancing foreign language teaching in general education schools, vocational training institutions, and universities and colleges.
- Purchase software for foreign language teaching and learning.
- Train teachers to use software and apply it in foreign language teaching and learning. The allocation level shall be applied according to Circular No. 105/2001/TT-BTC dated December 27, 2001, issued by the Ministry of Finance on Guidelines for Managing and Using Training and Capacity Building Funds for State Officials.
4- Project for Training and Capacity Building of Teachers and Strengthening Material Infrastructure of Teacher Training Institutions:
- Allocate for standardization training, regular training, and cyclical training for teachers at teacher training schools and departments under various suitable forms to improve the quality of the teaching staff across disciplines and educational levels. The allocation level shall be applied according to Circular No. 105/2001/TT-BTC dated December 27, 2001, issued by the Ministry of Finance on Guidelines for Managing and Using Training and Capacity Building Funds for State Officials.
- Repair, renovate, and construct new classrooms, laboratories, libraries, administrative buildings, student dormitories, dining halls, and multi-purpose activity houses of teacher training institutions and departments.
- Purchase machinery, experimental equipment, and teaching aids.
Serve directly the teaching, learning, and scientific research activities of teachers and students at teacher training institutions and departments.
5- Project to Support Education in Mountainous Areas, Ethnic Minority Regions, and Difficult Areas:
- Allocate for repairing, renovating, preventing deterioration, and constructing new classrooms, student dormitories, dining halls, administrative buildings, and multi-purpose activity houses to complete school planning and meet the scale of boarding students at preparatory universities, central, provincial, and district-level boarding secondary schools.
- Consolidate and build commune-based boarding schools and village-based classes to implement universal primary education and eradicate illiteracy.
- Allocate for purchasing machinery, experimental equipment, textbooks, library books... to directly serve teaching, learning, and living activities of teachers and students. Prioritize the purchase of teaching aids and practical equipment to strengthen vocational guidance and skill training for boarding school students.
- Provide minimum study supplies (excluding textbooks): writing paper, pens, rulers... for poor students, students with difficult circumstances, and students from mountainous areas, ethnic minority regions, and particularly difficult economic and social conditions.
6- Project to Strengthen Material Infrastructure of Schools and Technical Vocational Centers; Construction of Key Universities and Secondary Vocational Schools:
The funds of this project will be used for investment in preschool, primary, lower secondary, upper secondary, secondary vocational, college, university, adult education centers, and technical vocational centers with the following allocation items:
- Renovate, prevent deterioration, and upgrade classrooms; Construct additional classrooms to ensure sufficient space for students.
- Allocate for purchasing toys, desks and chairs, machinery, experimental equipment, practical tools, libraries, computers... building dining halls, activity houses, laboratories, special classrooms, sanitation facilities, water supply and drainage systems, playgrounds, and exercise fields...
- Increase investment in modern infrastructure and equipment to build key universities, secondary vocational schools, and technical vocational centers.
B- Financial Management:
The management, budget preparation, disbursement, and settlement of funds for implementing the National Target Program on Education and Training until 2005 shall be carried out according to the procedures, contents, timeframes, and formats prescribed by the State Budget Law, guiding documents of the Law, and current regulations.
III- IMPLEMENTATION:
This Circular shall take effect fifteen days after its publication in the Official Gazette.
All previous provisions contrary to the content stipulated in this Circular are hereby abolished.
Any difficulties encountered during implementation should be reported to the Joint Ministries for study and appropriate amendments.
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KT/BỘ TRƯỞNG BỘ GIÁO DỤC VÀ ĐÀO TẠO |
KT/BỘ TRƯỞNG BỘ TÀI CHÍNH |
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Place of Receipt:
- VPQH
- Office of the President
- VPCP
- TANDTC, Viện KSNDTC
- Ministries, agencies equivalent to ministries, and agencies under the Government
ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)
- Lưu: Bộ Tài chính, Bộ GD&ĐT.
- Provincial People's Committees, Municipalities directly under the Central Government;
- Sở GD&ĐT
- Sở TC-VG
- State Treasury
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