Joint Circular No. 81/2003/TTLT/BTC-BGD guides the content, expenditure levels, and management of funds for implementing the National Target Program on Education and Training until 2005.

Joint Circular No. 81/2003/TTLT/BTC-BGD guides the content, expenditure levels, and management of funds for implementing the National Target Program on Education and Training until 2005. The document stipulates projects funding for universalizing education, modernizing textbooks programs, training computer officers, teacher training, supporting ethnic minority mountainous areas, building school infrastructure, and managing funds according to the State Budget Law.

文号81/2003/TTLT/BTC-BGD
文件类型Joint Circular
发布机关Ministry of Finance
签署人Đặng Huỳnh Mai Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Thứ Trưởng Người Ký Nguyễn Công Nghiệp — Thứ trưởng
更新30/06/2026
领域Uncategorized
发布日期14/08/2003
生效日期07/09/2003
失效日期
状态In effect
✦ 智能摘要

Joint Circular No. 81/2003/TTLT/BTC-BGD guides the content, expenditure levels, and management of funds for implementing the National Target Program on Education and Training until 2005. The document stipulates projects funding for universalizing education, modernizing textbooks programs, training computer officers, teacher training, supporting ethnic minority mountainous areas, building school infrastructure, and managing funds according to the State Budget Law.

适用范围

Ministries, sectors, localities, schools, educational organizations, teachers, students, and citizens with children attending school.

要点

  • Ministries, sectors, and localities receiving funds from the central budget to implement the National Target Program on Education and Training.
  • Expenditure for purchasing minimum textbooks and learning materials for learners, teachers, and students at difficult educational facilities.
  • Remuneration for teachers teaching literacy eradication, universal primary education, and junior secondary education is specified in detail.
  • Costs for compiling new curricula and textbooks are set at specific expenditure levels.
  • Support activities of provincial, district, and commune steering committees; Allowance for mobile staff working on literacy eradication and universal primary and junior secondary education.
  • Costs for inspection, guidance, and certification of universalization are regulated according to travel expenses regulations.
  • Teacher training and enhancement; strengthening material infrastructure of teacher training institutions.
  • Supporting education in mountainous areas, ethnic minority regions, and areas with many difficulties.
  • Strengthening material infrastructure for schools, technical comprehensive centers - vocational training; constructing some key universities and secondary vocational schools.

🌐 本文件的社会影响

  • Enhancing the quality of education and training, and broadening universal education.
  • Creating conditions for teachers and students to have additional study materials and equipment support.
  • Supporting mountainous areas, ethnic minority regions, and areas with many difficulties in developing education.
  • Saving state costs through mobilizing other sources of funds.
  • Increasing financial burdens on localities and individuals in voluntary contributions.

❓ 常见问题

Which projects are specified with specific expenditure levels?

Projects consolidating and promoting the results of universal primary education and literacy eradication; modernizing textbook programs; training computer officers; introducing computers into schools; intensifying foreign language teaching; teacher training and enhancement; strengthening material infrastructure of teacher training institutions; supporting education in mountainous areas, ethnic minority regions, and areas with many difficulties; building school infrastructure.

What is the remuneration for teachers teaching literacy eradication, universal primary education, and junior secondary education?

Teachers within the education sector's establishment who teach concurrently receive remuneration as prescribed in Circular No. 17/TT-LB. For those outside the establishment, the remuneration is equivalent to that of teachers within the establishment.

What is the expenditure level for compiling new curricula and textbooks?

Remuneration for collecting foreign materials: 2,000 VND - 5,000 VND/page; Compiling curriculum: 100,000 VND/session; Remuneration for authors compiling textbooks, exercise books, teacher's books, and vocational guidance books: 100,000 VND - 300,000 VND/session.

Which projects require additional fund mobilization?

Projects consolidating and promoting the results of universal primary education and literacy eradication; modernizing textbook programs; training computer officers; introducing computers into schools; intensifying foreign language teaching.

Which projects relate to strengthening material infrastructure?

Projects supporting education in mountainous areas, ethnic minority regions, and areas with many difficulties; Projects enhancing material infrastructure for schools, technical comprehensive centers - vocational training; constructing some key universities and secondary vocational schools.

全文

Ministry of Finance -
EDUCATION& TRAINING

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 81/2003/TTLT/BTC-BGD&ĐT
Hanoi, August 14, 2003

JOINT CIRCULAR

Guidelines on the content, expenditure levels, and management of funds for implementingThe National Target Program on Education and Training until 2005

 

Pursuant to Decision No. 71/2001/QĐ-TTg dated 04/05/2001 of the Prime Minister regarding national target programs for the period 2001-2005;

 

Pursuant to Decision No. 42/2002/QĐ-TTg dated 19/03/2002 of the Prime Minister on managing and directing national target programs;

 

Pursuant to Decision No. 26/2003/QĐ-TTg dated 17/02/2003 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, expenditure levels, and fund management for projects under the National Target Program on Education and Training until 2005 as follows:

I. GENERAL PROVISIONS:

1- The 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 auditing of funds for the National Target Program on Education and Training shall comply 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, and to inspect expenditures in accordance with the objectives, contents, and prescribed regimes.

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 sources of funding 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 expenditure levels:

1- Project to consolidate and enhance the results of universal primary education and literacy, and to implement universal lower secondary education: The project's funds will be allocated for the following contents:

1.1- Expenditure for organizing literacy classes, universal primary education classes, and universal lower secondary education classes:

1.1.1- Purchase of textbooks and learning materials for students.

1.1.2- Distribution of textbooks and minimum learning materials for students at educational institutions in communes with difficult socio-economic conditions and extremely difficult conditions; students studying the lower secondary education completion program in a non-formal manner due to particularly difficult economic circumstances.

1.1.3- Purchase of teaching materials, textbooks, and office supplies for teachers.

1.1.4- Purchase of record-keeping files, pre-printed forms, grade books, student records, graduation certificates, diplomas, lighting costs (for night classes), and organization of final exams.

The expenditure levels for the above contents (1.1.1, 1.1.2, 1.1.3, 1.1.4) shall be based on actual needs at the local level and decided by the People's Committee of the province.

1.1.5- Payment for teachers' services: Teachers who are part of the education sector's staff and teach concurrently shall receive payment according to the provisions set out in Circular No. 17/TT-LB dated July 27, 1995, issued jointly by the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Education and Training "Guidelines on the system of overtime pay and supplementary pay for multi-grade teaching in the education sector," and current regulations.

For those outside the education sector's staff, if they meet the required standards and have the necessary teaching skills, and there is a need for them 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 shall receive payment equivalent to that of teachers within the staff teaching the same level.

1.2- Expenditure for basic research work, including expenditure for building survey forms, collecting and entering survey data, shall be implemented according to the provisions set out in Circular No. 45/2001/TTLT/BTC-BKHCNMT dated June 18, 2001, issued jointly by the Ministry of Finance and the Ministry of Science and Technology (formerly the Ministry of Science, Technology, and Environment) "Guidelines on certain expenditure systems for scientific and technological tasks."

1.3- Support for the operation of provincial, district, and commune steering committees; support for personnel organizing and managing classes. Specific expenditure levels shall be proposed by the Department of Education and Training in coordination with the Department of Finance and Prices for approval by the People's Committee of the province.

1.4- Expenditure for inspection, guidance, and certification of universal education: Implemented according to the travel allowance system stipulated in Circular No. 94/1998/TT-BTC dated June 30, 1998, issued by the Ministry of Finance "Regulations on travel allowances for state civil servants traveling within the country."

1.5- Allowance for mobility for staff specializing in literacy work, universal primary education, and universal lower secondary education at the provincial, district, commune, and school levels who must frequently visit villages, hamlets, and communities. The mobility allowance is 0.2 times the minimum wage as stipulated in Decree No. 35/2001/NĐ-CP dated July 9, 2001, issued by the Government on "Policies for teachers and education managers working in specialized schools and in areas with particularly difficult socio-economic conditions."

1.6- Expenditure for propaganda, competition, rewards, conferences, training... shall be carried out according to current state regulations.

2- Reform of curricula and textbook content:

2.1- Tasks of central agencies: This Circular takes effect from August 1, 2022./. 2.1.1- Expenditure for compiling university, college, and vocational high school programs and textbooks: Implemented according to Circular No. 87/2001/TT-BTC dated October 30, 2001, issued by the Ministry of Finance "Guidelines on the content and expenditure levels for developing framework programs for higher education, college, and vocational high school training and for compiling subject textbooks."

2.1.2- Expenditure for compiling curricula, textbooks, exercise books, teacher guides, and vocational guidance books for preschool, primary, lower secondary, upper secondary, technical upper secondary, and non-formal education levels. Specifically as follows:

a- Development of overall programs and subject programs:

Payment for collecting foreign materials: 2,000 to 5,000 dong per page.

Compilation of programs: 100,000 dong per lesson.

Fee for collecting foreign documents: 2,000 VND - 5,000 VND/page.

Program compilation fee: 100,000 VND/session.

Repair, editing: 30,000 VND/session.

Reading for critical review and comments: 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 editor: 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 manuscript/person (manuscript 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 and engraving: 1,000 VND - 15,000 VND/image.
Remuneration for artistic illustration: 20,000 VND - 200,000 VND/image.

e- Expenditure for organizations to complete books:

The Head of the "Project to Reform Curriculum and Content of Textbooks" shall examine the necessity and decide on organizing book completion camps for specific types of books. During the concentrated period for completing books before conducting reviews, the following expenditures 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- Expenditure for book review: During the concentrated period for organizing book reviews, the following expenditures 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.
Reviewing remuneration: 15,000 VND/session/person.
Remuneration for members of the Review Board (for days when the book review is organized):
Chairperson of the Review Board: 50,000 VND/day.
Deputy Chairperson, Secretary Members of the Review Board: 40,000 VND/day/person.
The Project Head shall report to the Program Head to decide on specific expenditure levels for items with specified expenditure ranges as mentioned above.

2.1.3- Printing of textbooks, exercise books, teacher's books, vocational guidance materials, and optional reference materials (if applicable) for distribution to students and teachers at pilot schools. 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 samples of equipment suitable for the new curriculum and textbooks. Payment will be made according to the actual contract.

2.1.5- Compilation of Vietnamese language and ethnic minority language teaching materials for children of ethnic minorities. Based on the contents and expenditure levels specified in Point 2.1.2 above, the Project Head shall report to the Program Head to decide on specific expenditure levels.

2.1.6- Remuneration for compiling, typing, and printing various types of implementation guidance materials, promotional materials, and introductions about curriculum reform, textbook content, and teaching method innovation. Based on specific tasks and actual costs incurred, the Project Head shall consider and stipulate reasonable and economical expenditure levels.

2.1.7- Inspection of pilot teaching implementation at pilot schools for the new curriculum and textbooks:

Transportation expenses and accommodation rental fees at the work location according to the provisions of Circular No. 94/1998/TT-BTC dated June 30, 1998, issued by the Ministry of Finance regarding travel expense regulations for state officials traveling domestically.

Travel allowance subsidy: In plains and midland provinces, the subsidy shall not exceed 30,000 VND/day/person; in mountainous, island, border, and remote areas, the subsidy shall not exceed 60,000 VND/day/person.

2.1.8- Training and professional development for core provincial and city lecturers according to the new curriculum and textbooks: Expenditure levels shall be determined according to current conference, training, and travel expense regulations.

2.1.9- Subsidies for members of the Program Head Committee and Project Heads under the National Education and Training Target Program: 200,000 VND/month/person.

2.1.10- Other related expenditures during the implementation of the project, the Program Head Committee shall base decisions on specific expenditure levels on current regulations, standards, and norms; in cases where there are no existing regulations, they shall report to the Joint Ministries for guidance.

2.2- Local expenditure responsibilities:

2.2.1- Purchase of textbooks for teachers (textbooks, exercise books, teacher's books, vocational guidance materials) and 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 the new curriculum and textbooks based on the list of equipment issued by the Ministry of Education and Training.

2.2.3- Expenditure for training and professional development of teachers piloting and all teachers teaching according to the new curriculum and textbooks: Expenditure levels shall be determined according to current conference, training, and travel expense regulations.

2.2.4- Expenditure for training model teachers and pilot teachers; Subsidies for Principals, Deputy Principals, and members of the steering committees at all levels in localities, including:

Expenditure for training model teachers: 10,000 VND/session of model teaching.

Expenditure for training pilot teachers: 5,000 VND/session of pilot teaching.

Responsibility allowance for Principals, Deputy Principals, and members of steering committees at all levels implementing pilots: maximum 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:

Expenditure for standardization and updating programs for information technology training specialties, prioritizing software engineering.

Allocate funds for intensive training courses to enhance the faculty of universities and colleges and computer teachers in secondary schools. The allocation level shall be in accordance with 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 funds to strengthen material infrastructure: Purchase equipment, software, and materials to support information technology training.

3.2- Introduce computing into schools:

Allocate funds to provide internet connectivity for high schools.

Support the purchase of multi-media classroom equipment.

Purchase software and materials to serve teaching and learning in secondary schools.

3.3- Allocate funds to enhance foreign language instruction:

Allocate funds for strengthening foreign language teaching in secondary schools, vocational training institutions, and universities and colleges.

Purchase software and materials to facilitate foreign language teaching and learning.

Train teachers to use software and apply it in foreign language teaching and learning. The allocation level shall be in accordance with 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 teacher training and capacity building, and strengthening material infrastructure at teacher training institutions:

Allocate funds 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 teacher workforce across disciplines and educational levels. The allocation level shall be in accordance with 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 sports facilities at teacher training schools and departments.

Purchase machinery, experimental equipment, and teaching aids directly serving teaching, learning, and scientific research activities for teachers and students at teacher training schools and departments.

5- Project to support education in mountainous areas, ethnic minority regions, and areas with many difficulties:

Allocate funds for repairing, renovating, preventing deterioration, and constructing new classrooms, student dormitories, dining halls, administrative buildings, and multi-purpose sports facilities to complete school planning and meet the scale of boarding students in preparatory universities, central, provincial, and district-level boarding secondary schools.

Consolidate and build commune-based boarding schools, village-based schools, and combined classes in hamlets, villages, and communes to implement universal primary education and literacy programs.

Allocate funds for purchasing machinery, experimental equipment, textbooks, library books, etc., directly serving teaching, learning, and living activities of teachers and students. Priority should be given to purchasing teaching aids and practical equipment to strengthen vocational guidance and skill training for boarding school students.

Provide minimum study supplies (excluding textbooks): paper, pens, rulers... for poor students, students from difficult backgrounds, and students from mountainous areas, ethnic minority regions, and areas with particularly difficult socio-economic conditions.

6- Project to strengthen material infrastructure at schools and technical and vocational centers; construction of some key universities and specialized secondary schools:

The project funding will be used to invest in preschool, primary, lower secondary, upper secondary, specialized secondary, college, university, continuing education center, and technical and vocational center programs with the following expenditure items:

Renovate, prevent deterioration, and upgrade classrooms; Construct additional classrooms to ensure sufficient space for students.

Allocate funds for purchasing toys, desks and chairs, machinery, experimental equipment, practical tools, libraries, computers... to build dining halls, sports facilities, laboratories, special purpose classrooms, sanitation facilities, water supply and drainage systems, playgrounds, and exercise fields...

Strengthen investment in modern infrastructure and equipment to build some key universities, specialized secondary schools, and technical and 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.
During implementation, if there are any issues, please report them to the Joint Ministries for review and appropriate amendments./.

DEPUTY MINISTER OF EDUCATION AND TRAINING
(Signed)
Dang Huynh Mai
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
DEPUTY MINISTER
(Signed)
Nguyen Cong Nghiep
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81/2003/TTLT/BTC-BGD
Joint Circular No. 81/2003/TTLT/BTC-BGD guides the content, expenditure levels, and management of funds for implementing the National Target Program on Education and Training until 2005.
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