Circular No. 83/2021/TT-BTC guides the management of training and professional development funds for teachers and educational institution managers to implement new curricula and textbooks in general education.

CIRCULAR

Guidelines for managing training and capacity building funds for teachers and educational administrators to implement new curricula and textbooks in general education

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 July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. Decision No. 404/QD-TTg March 27, 2015, approving the Project on Reforming Curricula and Textbooks in General Education, Decision No. 732/QD-TTg April 29, 2016, approving the Project "Training and Capacity Building for Teachers and Educational Administrators to Meet the Requirements of Comprehensive and Fundamental Reform in General Education from 2016 to 2020 with a Focus on 2025";

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

The Minister of Finance issues this Circular guiding the management of training and capacity building funds for teachers and educational administrators to implement new curricula and textbooks in general education.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

a) This Circular guides the management of funds for implementing training and capacity building for teachers to implement new curricula and textbooks as stipulated in Decision No. 404/QD-TTg dated March 27, 2015 of the Prime Minister approving the Project on Reforming Curricula and Textbooks in General Education; capacity building for teachers and educational administrators in general education to implement new curricula and textbooks as stipulated in Section III.2.a, Article 1 of Decision No. 732/QD-TTg dated April 29, 2016 of the Prime Minister approving the Project "Training and Capacity Building for Teachers and Educational Administrators to Meet the Requirements of Comprehensive and Fundamental Reform in General Education from 2016 to 2020 with a Focus on 2025" (hereinafter referred to as training and capacity building for teachers and educational administrators). The content of training and capacity building shall be in accordance with the regulations of the Ministry of Education and Training;

b) Other capacity building contents as stipulated in Section III.2, Section IV.2, Article 1 of Decision No. 732/QD-TTg dated April 29, 2016 of the Prime Minister shall be implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of funds for training and capacity building for civil servants and public officials;

c) This Circular does not apply to training and capacity building for teachers and educational administrators on textbooks carried out by publishers.

2. Applicability

This Circular applies to state agencies responsible for education and training at central and local levels, educational institutions, teachers and educational administrators (hereinafter referred to as trainees), relevant agencies, units, and individuals.

Article 2. Sources of Training and Capacity Building Funds

1. State budget funds (central government education and training development budget and local government education and training development budget according to budget allocation) as prescribed by the State Budget Law:

a) Central government budget allocated to the Ministry of Education and Training to carry out training and capacity building tasks for core trainees who are teachers and educational administrators from localities;

b) Local government budget to carry out training and capacity building tasks for trainees who are teachers and educational administrators in localities.

2. Revenue from the operation of public educational institutions.

3. Financial support from organizations and individuals both within and outside the country; socialized capital sources, legally raised funds, other revenues in accordance with the law of educational institutions; contributions from trainees.

4. Legally obtained financial resources of non-public educational institutions.

Article 3. 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 regulations.

2. The preparation of budgets and settlement of accounts for training and teacher development expenses shall be carried out in accordance with laws on state budget and accounting systems.

3. Non-state educational institutions shall use legitimate financial resources of their units to pay stipulated support amounts as provided in Clause 6, Article 4 of this Circular to trainees assigned to attend training and development classes.

Article 4. Contents of Training and Development Expenditures

1. Costs for establishing or leasing online learning management systems.

2. Costs for conducting surveys and building plans for training and development.

3. Costs for organizing meetings, seminars, and conferences related to training and development; costs for travel to inspect, supervise, ensure quality, and evaluate training and development outcomes.

4. In cases where agencies and units organize training and development sessions or open classes for training and development, or compile training and development programs and materials, the following expenditure items shall be covered (costs for all participants regardless of whether they belong to public or private educational institutions):

a) Costs for compiling, reviewing new training and development programs, textbooks, and materials, or for revising, supplementing, and updating existing programs, textbooks, and materials.

b) Costs for digitizing materials for online training and development.

c) Costs for instructors, teaching assistants, and speakers participating directly in training and development: remuneration, meal allowances, transportation costs, accommodation arrangements; remuneration for instructors and speakers delivering training and development through an online learning management system, and remuneration for IT staff supporting online training and development through the system; remuneration for core teachers and managers from localities who have been trained and developed by the Ministry of Education and Training and now carry out training and development tasks for learners in their localities via the online learning management system.

d) Costs for mandatory study materials according to the training and development program content for participants.

đ) Costs for renting conference halls, classrooms, and equipment for training and development (if applicable), including renting information technology equipment, internet connections, and online account rentals for participants (if applicable), and other direct costs related to information technology for online training and development.

e) Costs for interpreting and translating services (if applicable).

g) Costs for exam creation, supervision, marking, examination boards, and opening and closing ceremonies.

h) Costs for drinking water during classes.

i) Costs for organizing field trips for participants (if applicable).

k) Costs for rewarding outstanding participants (if applicable).

l) Costs for common medical supplies for participants (if they fall ill).

m) Costs for printing and issuing certificates (if applicable).

n) Other direct costs serving the class (electricity, water, communication, office supplies, administrative fees, and overtime pay for class managers, cleaning, parking, and other direct costs).

Agencies and units tasked with training and development that have been funded to build dormitories and have sufficient conditions to arrange accommodations for participants during training and development must provide lodging for participants from distant locations for classes assigned by competent authorities and allocated funding; they may not charge additional accommodation fees from participants.

5. In cases where agencies and units organize training and development but lack facilities for such activities or open classes for training and development without the ability to organize them themselves, they must send participants to other training and development institutions. The agency or unit shall settle accounts with these training and development institutions for the following expenditure items (costs for all participants regardless of whether they belong to public or private educational institutions):

a) Training and development costs under service contracts signed by the agency or unit authorized to allocate training and development funds with the training and development institution.

b) Costs for purchasing required textbooks and study materials for participants and other mandatory payments to training and development institutions based on invoices issued by the training and development institution.

6. In cases where provincial Departments of Education and Training assign core teachers and managers from their provinces to attend training and development classes organized by the Ministry of Education and Training, and public educational institutions assign teachers and managers to attend training and development,

Provincial Departments of Education and Training and public educational institutions shall use regular state budget funds (funds not operating under self-management systems) and other legitimate sources of funds to support (if applicable) participants assigned to attend training and development classes in accordance with the law:

a) Support for part of the food expenses during concentrated training periods.

b) Support for travel expenses from the workplace to the training location (one round trip).

c) Costs for renting accommodation during concentrated training periods at the training and development institution.

Article 5. Training and Capacity Building Expenses

Based on actual circumstances and annual budget allocations from competent authorities (funds not subject to self-management regimes provided by state budget according to laws on state budget), heads of agencies and units tasked with establishing online training and capacity building systems, organizing training and capacity building sessions shall determine specific expense levels accordingly; at the same time, they must ensure that funds are allocated appropriately to fulfill assigned training and capacity building tasks within the scope of allocated budgets; specifically as follows:

1. Costs for creating new or leasing online learning management systems

Agencies and units responsible for implementing these tasks must fully comply with relevant laws on procurement, bidding, vouchers, invoices, and regulations on expenses for leasing information technology services to organize implementation.

2. Costs for surveying and researching to develop training and capacity building plans: Apply the expenditure levels prescribed in Circular No. 109/2016/TT-BTC dated June 30, 2016 issued by the Ministry of Finance on preparing budgets, managing, using, and settling accounts for funds to conduct statistical surveys and national comprehensive statistical censuses.

3. Costs for organizing related meetings, seminars, conferences; travel expenses for inspection, supervision, ensuring quality, and evaluating training and capacity building outcomes: Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 issued by the Ministry of Finance on travel allowances and conference expense regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC).

4. Costs for compiling new training programs, textbooks, and materials; Costs for revising, supplementing, and updating training programs, textbooks, and materials: Based on the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018 issued by the Ministry of Finance guiding the content and expenditure levels for developing training programs and compiling course textbooks for higher education and vocational education, agencies and units responsible for compiling programs, textbooks, and materials shall decide on appropriate expenditure levels for each training and capacity building program.

5. Costs for digitizing materials for online training and capacity building

a) Fees for labor: Creating lesson teaching scripts (chains of teaching activities) for lessons; Detailing lesson content (each activity) according to the teaching script (products include text-based activity contents and instructions/settings for using materials in each activity, excluding multimedia materials such as images, sounds, electronic recording/reproduction (video), infographics...); Recording instructors/experts (studying the script and lesson content; coordinating with video technicians to prepare; coordinating during recording); Creating post-production video editing requirements/directions (maximum video length 90 minutes); Statistics and basic data processing of training and capacity building course results (score lists, participant groupings, score distributions, ratios - minimum for 250 participants): Applied according to Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 issued by the Ministry of Labor, Invalids, and Social Affairs stipulating salary levels for domestic consultants as a basis for tender package estimates for consulting services under time-based contracts funded by state capital (hereinafter referred to as Circular No. 02/2015/TT-BLDTBXH). Based on financial capabilities, roles, responsibilities, and professional qualifications and work experience of individuals in implementing training and capacity building tasks, the Ministry of Education and Training decides specific labor fees for each member implementing central-level training and capacity building tasks; the Department of Education and Training decides specific labor fees for each member implementing local-level training and capacity building tasks.

b) Video lecture recording costs (maximum video length not exceeding 90 minutes; price includes technician's labor and equipment; does not include travel, accommodation, and meal expenses for technicians (1-2 people)): Applied according to Circular No. 03/2018/TT-BTTT dated April 20, 2018 issued by the Ministry of Information and Communications setting economic-technical norms for television program production (hereinafter referred to as Circular No. 03/2018/TT-BTTT);

c) Video compilation costs (cutting/splicing videos according to expert requirements; converting formats, resolution, working under expert direction): Applied according to Circular No. 03/2018/TT-BTTT;

d) Costs for entering textual content (including inserting existing images); Digitizing questions into the online learning system linked to learning activities (structured data; requiring question file entries, clearly stating answers); Digitizing textual content into the learning management system; Costs for producing interactive e-learning lectures: Applied according to Circular No. 194/2012/TT-BTC dated November 15, 2012 issued by the Ministry of Finance guiding expenditure levels for creating electronic information to maintain regular operations of state-funded agencies and units (hereinafter referred to as Circular No. 194/2012/TT-BTC);

đ) Other actual expenses (renting locations/classrooms for recording/video shooting; Designing banners placed on web pages; Creating infographics): Implemented according to Clause 13, Article 5 of this Circular.

6. Instructor, assistant instructor, and speaker fees

BASED ON THE QUALITY REQUIREMENTS OF TRAINING AND ENHANCEMENT SESSIONS, THE HEAD OF THE AGENCY OR UNIT RESPONSIBLE FOR ORGANIZING SUCH SESSIONS SHALL DETERMINE THE AMOUNT OF COMPENSATION FOR LECTURERS, ASSISTANT LECTURERS (IF ANY), AND DOMESTIC SPEAKERS (INCLUDING BOTH IN-PERSON AND ONLINE TRAINING FORMATS) AND THE COMPENSATION FOR STAFF MONITORING AND OPERATING ONLINE LEARNING SYSTEMS (IN CASE OF HIRING AN ONLINE LEARNING MANAGEMENT SYSTEM, THE COMPENSATION FOR STAFF MONITORING AND OPERATING THE SYSTEM SHALL BE INCLUDED IN THE TOTAL HIRING FEE) BASED ON THE AGREEMENT UNDER A SUITABLE SERVICE CONTRACT THAT IS CONSISTENT WITH THE QUALITY AND LEVEL OF THE LECTURERS AND SPEAKERS WITHIN THE BUDGET ALLOCATED. THE MAXIMUM AMOUNT OF COMPENSATION PER SESSION IS 2,000,000 VND (ONE SESSION IS CALCULATED AS FOUR CLASS HOURS), APPLICABLE TO ALL DIRECT PARTICIPANTS IN GUIDING AND TEACHING DURING ONE TRAINING SESSION. THE NUMBER OF PARTICIPANTS IN GUIDING AND TEACHING DURING ONE SESSION SHALL BE REGULATED BY THE MINISTRY OF EDUCATION AND TRAINING.

THE EXCESS HOURS OF PROFESSIONAL LECTURERS TEACHING IN TRAINING AND ENHANCEMENT SESSIONS AT TRAINING ORGANIZATIONS; THE TEACHING HOURS OF LECTURERS WHO ARE TEACHERS AND MANAGERS OF KEY EDUCATIONAL INSTITUTIONS TEACHING IN LOCAL TRAINING SESSIONS FOR REMAINING TEACHERS AND MANAGERS OF EDUCATIONAL INSTITUTIONS SHALL BE REIMBURSED ACCORDING TO THE CURRENT REGULATION ON OVERTIME PAY FOR TEACHERS IN PUBLIC EDUCATIONAL INSTITUTIONS AS PROVIDED IN JOINT CIRCULAR NO. 07/2013/TTLT-BGDĐT-BNV-BTC DATED MARCH 8, 2013 ISSUED BY THE MINISTRY OF EDUCATION AND TRAINING, THE MINISTRY OF HOME AFFAIRS, AND THE MINISTRY OF FINANCE ON THE IMPLEMENTATION OF OVERTIME PAY REGULATIONS FOR TEACHERS IN PUBLIC EDUCATIONAL INSTITUTIONS. IF THESE LECTURERS ARE INVITED TO TEACH IN TRAINING SESSIONS ORGANIZED BY OTHER TRAINING INSTITUTIONS, THEY SHALL STILL RECEIVE COMPENSATION ACCORDING TO THE REGULATIONS ON LECTURER COMPENSATION.

7. SUBSIDY FOR MEALS FOR LECTURERS, ASSISTANT LECTURERS, AND SPEAKERS

BASED ON THE LOCATION AND TIME OF THE TRAINING SESSIONS, THE AGENCIES OR UNITS RESPONSIBLE FOR ORGANIZING THE SESSIONS SHALL DETERMINE THE SUBSIDY FOR MEALS FOR LECTURERS, ASSISTANT LECTURERS, AND SPEAKERS IN ACCORDANCE WITH THE CURRENT SUBSIDY FOR LODGING AS REGULATED IN CIRCULAR NO. 40/2017/TT-BTC.

8. EXPENSES FOR TRANSPORTATION AND ROOM RENT FOR LECTURERS, ASSISTANT LECTURERS, AND SPEAKERS: IF THE AGENCY OR UNIT RESPONSIBLE FOR ORGANIZING THE TRAINING SESSIONS IS UNABLE TO PROVIDE TRANSPORTATION OR ACCOMMODATION FOR LECTURERS, ASSISTANT LECTURERS, AND SPEAKERS AND MUST RENT THEM, THE EXPENSES SHALL BE COVERED ACCORDING TO THE CURRENT REGULATIONS IN CIRCULAR NO. 40/2017/TT-BTC.

9. EXPENSES FOR TRANSLATION SERVICES

IMPLEMENT THE CURRENT EXPENSES FOR TRANSLATION SERVICES AS REGULATED IN CIRCULAR NO. 71/2018/TT-BTC DATED AUGUST 10, 2018 ISSUED BY THE MINISTRY OF FINANCE ON THE REGULATIONS FOR EXPENSES FOR RECEIVING FOREIGN GUESTS TO VISIT VIETNAM, ORGANIZING INTERNATIONAL CONFERENCES AND SEMINARS IN VIETNAM, AND ENTERTAINING DOMESTIC GUESTS.

10. EXPENSES FOR DRINKS SERVING THE CLASSES:

APPLY THE EXPENSES FOR DRINKS FOR ORGANIZING CONFERENCES AS REGULATED IN CIRCULAR NO. 40/2017/TT-BTC.

11. EXPENSES FOR PREPARING, SUPERVISING, AND GRADING EXAMS

APPLY THE EXPENSES FOR PREPARING, SUPERVISING, AND GRADING EXAMS FOR HIGH SCHOOL GRADUATION AS REGULATED IN CIRCULAR NO. 69/2021/TT-BTC DATED AUGUST 11, 2021 ISSUED BY THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGING FUNDS FOR PREPARING, ORGANIZING, AND ATTENDING EXAMS APPLICABLE TO GENERAL EDUCATION.

FOR PROFESSIONAL LECTURERS TEACHING IN TRAINING AND ENHANCEMENT SESSIONS AT TRAINING ORGANIZATIONS; LECTURERS WHO ARE TEACHERS AND MANAGERS OF KEY EDUCATIONAL INSTITUTIONS TEACHING IN LOCAL TRAINING SESSIONS FOR REMAINING TEACHERS AND MANAGERS OF EDUCATIONAL INSTITUTIONS (IF ANY): THE REGULATION ON CONVERTING TIME INTO STANDARD HOURS SHALL BE IMPLEMENTED AS REGULATED IN CIRCULAR NO. 01/2018/TT-BNV DATED JANUARY 8, 2018 ISSUED BY THE MINISTRY OF HOME AFFAIRS ON GUIDELINES FOR SOME PROVISIONS OF DECREE NO. 101/2017/NĐ-CP DATED SEPTEMBER 1, 2017 OF THE GOVERNMENT ON TRAINING AND ENHANCEMENT OF CIVIL SERVANTS AND STATE EMPLOYEES.

12. EXPENSES FOR AWARDS FOR STUDENTS WHO ACHIEVE EXCELLENT GRADES:

BASED ON THE AVAILABILITY OF FUNDS AND THE NUMBER OF STUDENTS WHO ACHIEVE EXCELLENT GRADES IN EACH TRAINING AND ENHANCEMENT SESSION, THE TRAINING ORGANIZATION SHALL DETERMINE THE AMOUNT OF AWARDS FOR STUDENTS WHO ACHIEVE EXCELLENT GRADES UP TO A MAXIMUM OF 200,000 VND PER STUDENT.

13. OTHER EXPENSES DIRECTLY SERVING THE SESSIONS

a) EXPENSES FOR COMPULSORY STUDY MATERIALS (BUYING AND PRINTING TEXTBOOKS AND MATERIALS) ACCORDING TO THE CONTENT OF THE TRAINING PROGRAM FOR PARTICIPANTS (EXCLUDING REFERENCE MATERIALS).

b) EXPENSES FOR RENTING AUDITORIUMS, CLASSROOMS, AND EQUIPMENT FOR TRAINING AND ENHANCEMENT SESSIONS (IF ANY), INCLUDING RENTING INFORMATION TECHNOLOGY EQUIPMENT, NETWORK CONNECTIONS, ONLINE ACCOUNTS, AND OTHER DIRECT EXPENSES RELATED TO INFORMATION TECHNOLOGY FOR ONLINE TRAINING AND ENHANCEMENT SESSIONS.

c) EXPENSES FOR PRINTING AND ISSUING CERTIFICATES.

d) EXPENSES FOR ORGANIZING GRADING BOARDS; EXPENSES FOR OPENING AND CLOSING CEREMONIES.

đ) EXPENSES FOR COMMON MEDICATION FOR STUDENTS.

e) OTHER EXPENSES DIRECTLY SERVING THE SESSIONS (ELECTRICITY, WATER, COMMUNICATION, OFFICE SUPPLIES, ADDITIONAL HOUR CHARGES (IF ANY) FOR CLASS MANAGERS, CLEANING, PARKING, AND OTHER DIRECT EXPENSES).

All actual expenses mentioned above must be fully supported by receipts and invoices as prescribed when making payments. For rental expenses for conference halls, classrooms, equipment, and tools for teaching and learning purposes, contracts and invoices as prescribed must be provided. In cases where facilities from other agencies or units are borrowed to organize training courses but still require payment for electricity, water, sanitation, security, and service costs, the payment vouchers will be the contract and settlement agreement between both parties, along with the receipt issued by the lending agency or unit; the lending party shall record this income to reduce their unit's operational expenses.

14. Expenses for organizing field trips and practical sessions for trainees

a) Payment for transportation means to pick up and drop off trainees for field trips and practical sessions: According to the contract and actual expense vouchers;

b) Supporting part of the food and accommodation expenses for trainees during practical sessions: The heads of agencies, units, and organizations conducting training and development programs shall decide on appropriate support levels in accordance with the travel expense regulations stipulated in Circular No. 40/2017/TT-BTC and ensure that such support remains within the allocated training and development budget.

15. Supporting part of the food expenses for trainees during concentrated training and development periods; supporting travel expenses for trainees from their agencies to the training and development locations (one round trip); paying for accommodation rental expenses for trainees during concentrated training and development periods at the training and development facilities (in cases where the training and development facilities and the organizing units confirm they cannot provide accommodation)

Based on the location of the training and development classes and the budget capacity, the Department of Education and Training (the agency sending trainees from localities to participate in teacher and educational management cadre training and development classes) and educational institutions (the agencies sending trainees to participate in teacher and educational management cadre training and development classes) shall use regular operating funds and other legitimate sources to support teachers and educational management cadres sent for training and development with the aforementioned expenses, ensuring the principle that these support expenses comply with the current expenditure standards set by the Ministry of Finance regarding travel allowances and meeting expenses.

Article 6. Implementation Organization

1. This Circular takes effect from November 20, 2021.

2. The expenditure levels prescribed in this Circular serve as the maximum basis for ministries, localities, and educational institutions to prepare budgets for teacher and educational management cadre training and development activities.

3. Based on the actual situation in the locality and the ability to balance the local budget, the People's Committees of provinces and centrally-administered cities shall proactively submit to the People's Councils at the same level to decide on specific expenditure levels suitable for implementation in the locality.

4. Encouragement is given to apply the contents and expenditure standards prescribed in this Circular to organize teacher and educational management cadre training and development classes using funding contributed or sponsored by organizations and individuals, aiming to ensure economy and effectiveness.

5. When regulations and expenditure standards referred to in this Circular are amended, supplemented, or replaced by new documents, the amended, supplemented, or replacement documents shall be applied.

6. If there are difficulties or obstacles during implementation, agencies and units are advised to report to the Ministry of Finance for research and resolution.