Circular No. 86/2018/TT-BTC guiding the management and use of state budget funds for the Target Program on Education in mountainous areas, ethnic minority regions, and difficult regions for the period of 2016-2020.

CIRCULAR

Guidelines for managing and using state budget funds to implement
the Target Program on Education in mountainous areas, ethnic minority regions,
and difficult regions during the period 2016-2020

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 775/QĐ-TTg dated June 27, 2018 of the Prime Minister approving the Target Program on Education in mountainous areas, ethnic minority regions, and difficult regions during the period 2016-2020;

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

The Minister of Finance promulgates this Circular guiding the management and use of state budget funds to implement the Target Program on Education in mountainous areas, ethnic minority regions, and difficult regions during the period 2016-2020:

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the management and use of state budget funds to implement the Target Program on Education in mountainous areas, ethnic minority regions, and difficult regions during the period 2016-2020 (hereinafter referred to as the Target Program on Education), as stipulated in Decision No. 775/QĐ-TTg dated June 27, 2018 of the Prime Minister, including:

a) Supporting the purchase of minimum teaching equipment and student desks and chairs for 1,070 boarding schools and primary and secondary public schools with boarding students in particularly difficult economic and social conditions.

b) Supporting the purchase of equipment and supplies for 1,045 dining halls, kitchens, and dormitory areas for boarding schools and primary and secondary public schools with boarding students in particularly difficult economic and social conditions.

c) Supporting the repair and upgrading of dining halls, kitchens, and dormitory areas for boarding schools and primary and secondary public schools with boarding students in particularly difficult economic and social conditions to meet current technical standards.

d) Supervision, evaluation, and implementation activities of the program at the central level carried out by the Ministry of Education and Training.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to agencies and units that use state budget funds for the Target Program on Education to achieve the program's goals and tasks; and agencies managing the Target Program on Education as prescribed in Decision No. 775/QĐ-TTg dated June 27, 2018 of the Prime Minister.

Article 2. Sources of state budget funds for implementing the Target Program on Education

1. Sources of state budget funds for implementing the Target Program on Education include: State budget (central budget, local budget) and other legally raised funds.

2. Principles for using state budget funds

a) The use of state budget funds for implementing the Target Program on Education must comply with the provisions of the Law on State Budget and related legal documents.

In addition to state budget funds, the State encourages agencies and units to use other legally raised funds according to the law to implement the Target Program on Education.

b) The central budget will support localities to implement the Target Program on Education based on the availability of funds, scale, and assigned tasks to schools, school points, and localities within the scope of the Target Program on Education; based on the needs and ability to match funds of localities, prioritizing support for difficult educational areas and making flexible adjustments suitable to the actual situation of each locality every year while ensuring the completion of the Target Program on Education's objectives and tasks throughout the period 2016-2020.

c) No funding from the Target Program on Education shall be provided for the purchase of new equipment, renovation, or repair of schools and school points that are subject to re-planning and relocation.

Article 5. Contents and expenditure levels

1. Expenditure on purchasing minimum teaching equipment, student desks and chairs; equipment and supplies for dining halls, kitchens, and student dormitories; repairing and renovating dining halls, kitchens, and student dormitories of boarding schools and primary and secondary public schools with boarding students: shall be implemented in accordance with the provisions of the Law on Bidding No. 43/2013/QH13 dated November 26, 2013 and related legal documents.

In cases where localities are affected by natural disasters such as typhoons and floods, causing significant damage to the infrastructure of schools and school points under the Target Program on Education; based on the actual situation and urgent needs for repairs, renovations, and provision of teaching and learning equipment and facilities for students' meals and accommodation, the Department of Education and Training shall report to the provincial People's Committees for approval from the Ministry of Education and Training to adjust the types and quantities of equipment to be purchased, adjust the content of repairs and renovations, and use the allocated Target Program on Education funds for the year to ensure the suitability of the needs and actual conditions of each school and school point; while ensuring the completion of the Target Program on Education's objectives and tasks in the region throughout the period 2016-2020.

2. Expenditure on supervision, evaluation, and implementation of the Program

a) The Ministry of Education and Training shall take the lead in organizing supervision, evaluation, and implementation of the Target Program on Education and using the allocated inspection and supervision funds, specifically:

- Expenditure on building and implementing programs; expenditure on building index systems, monitoring, and evaluation systems for the program; expenditure on building reporting forms and information collection mechanisms: shall be implemented in accordance with Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on the preparation, management, use, and settlement of state budget funds to ensure the work of drafting legal documents and perfecting the legal system.

- Hiring domestic consulting experts: Based on the necessity to implement the activities of the Education Master Plan and the allocated budget estimate, the Ministry of Education and Training decides on hiring domestic experts. The actual expenditure level shall be implemented according to Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, of the Ministry of Labor, Invalids and Social Affairs, which stipulates the salary levels for domestic consulting experts serving as the basis for the budget estimate of service contracts under the time-based usage of state capital. In cases where independent consulting organizations are hired, implementation shall follow the approved budget estimates and comply with the legal provisions on bidding.

- Costs for training sessions to disseminate indices, monitoring systems, and evaluation of the Program for central and local management staff; Costs for organizing conferences, seminars, and training sessions to enhance professional skills for implementing the Education Master Plan: shall be carried out according to Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance, which stipulates travel expenses and conference cost regulations.

- Costs for updating data, collecting and processing information, and developing software for managing Program data at the central level: shall be carried out according to the Inter-Ministerial Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, of the Ministry of Finance, Ministry of Planning and Investment, and Ministry of Information and Communications, guiding the management and use of funds for the National Program on the Application of Information Technology in State Administrative Activities, and Circular No. 194/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance, guiding the costs for creating electronic information.

- Travel expenses for inspection and supervision missions: shall be carried out according to Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance, which stipulates travel expense regulations and conference cost regulations.

The Ministry of Education and Training is responsible for reimbursing the costs for supervision and evaluation teams of the Education Master Plan according to the prescribed regulations (travel expenses, accommodation allowances, rental fees for lodging at the destination, and baggage and document transportation fees). To avoid duplicate expenditures, the Ministry of Education and Training shall notify in writing (in the invitation letter or summons) the relevant agencies and units sending personnel on missions about the funding source for inspections and supervision and clearly state that the sending units do not need to reimburse these expenses.

- Conducting audits on the use of Program funds (state audit, independent audit).

b) In cases where localities carry out supervision and assessment of the implementation of tasks, goals, and indicators of the Education Master Plan at the local level, it is recommended to use the education and training operating funds from the local budget or other lawful sources as stipulated by law to implement them. The content and level of expenditure shall be applied according to Point a, Clause 2, Article 3 of this Circular.

Article 4. Budget Preparation, Allocation, Management, and Settlement for Implementing the Education Master Plan

1. The preparation, allocation, execution of the budget, and settlement of funds for implementing the Education Master Plan shall be carried out in accordance with the State Budget Law and its implementing regulations, ensuring the completion of the objectives and tasks of the Education Master Plan.

2. Provincial Departments of Education and Training shall take the lead and coordinate with relevant agencies to develop plans and budget estimates for implementing the Education Master Plan at the provincial level, submit them to the provincial Department of Finance and Department of Planning and Investment for consolidation and submission to the provincial People's Committee for approval, and send them to the Ministry of Education and Training.

3. Annually, based on the proposals from provinces regarding the content, tasks, and budget for implementing the Education Master Plan; based on the implementation status of the Program's targets in the previous year, the targets of each task during the 2016-2020 period, and the anticipated central government budget for the following year; the Ministry of Education and Training will review the target groups, objectives, and tasks of the Education Master Plan and develop a budget plan for implementing the Education Master Plan, to be submitted to the Ministry of Finance and the Ministry of Planning and Investment for consolidation as required.

4. Based on the budget estimate assigned by the Prime Minister for the Education Master Plan funds; based on the guidance of the Ministry of Education and Training, the provincial People's Committees shall instruct the provincial Departments of Education and Training to take the lead and coordinate with the provincial Departments of Finance, Planning and Investment, and relevant agencies to develop a budget allocation plan for implementing the Education Master Plan using central government funds and local budgets, and mobilize other sources of funds to implement the Education Master Plan at the local level. The allocation amount must ensure that it does not fall below the budget estimate for the Education Master Plan assigned by the Prime Minister.

After the budget allocation plan for the Education Master Plan is approved, the provincial People's Committees shall be responsible for submitting the detailed budget allocation results for the Education Master Plan (for each task) to the Ministry of Education and Training, the Ministry of Finance, and the Ministry of Planning and Investment as required.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. This Circular takes effect from November 5, 2018.

2. For workloads already implemented before the effective date of this Circular, ministries, central agencies, and localities shall settle the costs according to the provisions of this Circular and valid and legitimate expenditure vouchers in accordance with the State Budget Law.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replacing documents.

4. During implementation, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for study and resolution./.