Joint Circular No. 92/2003/TTLT-BTC-BLDTBXH on guiding financial management for the Project "Strengthening Vocational Training Capacity" under the National Target Program on Education and Training.

JOINT CIRCULAR

Regarding the guidance on financial management for the Project "Strengthening Vocational Training Capacity" under the National Target Program on Education and Training

- Based on the current State Budget Law and detailed regulations guiding the implementation of the current State Budget Law.

- Based on Decision No. 71/2001/QĐ-TTg dated May 4, 2001 of the Prime Minister regarding national target programs for the period 2001-2005; Decision No. 42/2002/QĐ-TTg dated March 19, 2002 of the Prime Minister on managing and implementing national target programs;

- Based on 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;

To unify the management and use of funds for the Project "Strengthening Vocational Training Capacity" under the National Target Program on Education and Training, the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs guide the implementation as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Beneficiaries of the Project:

Public vocational training schools and centers selected according to the Decision of the Minister of Labor, War Invalids and Social Affairs; Other public vocational training institutions at central and local levels within the planned network of vocational training schools (hereinafter referred to as vocational training institutions).

The beneficiaries of the Project do not include 15 key schools that have been invested in from the Project "Technical Education and Vocational Training" funded by ADB.

2. Sources of funding for the Project:

- Central budget;

- Additional self-raised funds by ministries, central agencies, and localities;

- Additional self-raised funds by vocational training institutions;

- Contributions from organizations and individuals both domestically and internationally;

- Other lawful sources.

3. Principles for allocation and use of project funds:

- Concentrated investment, not dispersed;

- Priority given to key vocational training institutions; vocational training institutions in mountainous and ethnic regions; vocational training institutions with difficulties in infrastructure;

- Use in accordance with the objectives and contents of the Project as stipulated in Point 1, Part II below;

- When ministries, central agencies, and localities use funds for vocational training not in accordance with the objectives or inefficiently, financial authorities at all levels will suspend funding for the year.

II. SPECIFIC PROVISIONS

a) For direct expenses serving the task of managing workers:

1.1. Strengthening material and equipment for vocational training; including:

- Procurement of vocational training equipment.

The organization of procurement of vocational training equipment shall be carried out in accordance with Circular No. 121/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance guiding the implementation of bidding for procurement of office supplies, materials, equipment, and working tools for state agencies, armed forces, mass organizations, and state-owned enterprises using state budget funds;

- Repair, renovation, upgrading of workshops and vocational training equipment.

Management and use of funds for repair, upgrading, and expansion of workshops shall be implemented in accordance with the provisions of Circular No. 44/2003/TT-BTC dated May 15, 2003 of the Ministry of Finance guiding the management and settlement of investment capital and operational capital with investment characteristics and construction from state budget funds.

1.2. Reforming vocational training curricula and textbooks:

The scope and level of expenditure for reforming vocational training curricula and textbooks shall be applied in accordance with the provisions of Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance guiding the content and level of expenditure for building framework curricula for university, college, and secondary vocational education programs and compiling course textbooks. Specifically:

a. Content:

- Revision, supplementation, modification, and recompilation of curricula and textbooks.

- Compilation of new vocational training curricula and textbooks according to Decision No. 212/2003/QĐ-BLĐTBXH dated February 27, 2002 of the Minister of Labor, War Invalids and Social Affairs on issuing principles for building and implementing vocational training curricula.

b. Level of expenditure:

- Building vocational training curricula for semi-skilled and skilled levels shall apply the expenditure level for secondary vocational education;

- Building vocational training curricula for advanced levels shall apply the expenditure level for college education.

1.3. Training and upgrading the teaching staff, including:

- Standardization training and upgrading qualifications;

- Continuous training and updating knowledge and technology;

- Short-term training abroad;

The level of expenditure for standardization training, upgrading qualifications, continuous training, and updating knowledge and technology for vocational teachers shall be applied in accordance with the provisions of Circular No. 105/2001/TT-BTC dated December 27, 2001 of the Ministry of Finance guiding the management and use of training and upgrading funds for civil servants.

The level of expenditure for short-term training abroad for teachers shall be applied in accordance with the provisions of Circular No. 45/1999/TT-BTC dated April 5, 1999 and Circular No. 108/1999/TT-BTC of the Ministry of Finance on travel expenses for civil servants going on short-term missions abroad.

2. Financial Management of the Project:

2.1. Preparation of budget estimates:

- Annually, vocational training institutions benefiting from the Project's funds base on the Project's expenditure items and levels to assess the implementation situation of the previous year (including volume, tasks, and funds) and prepare the budget estimate for the planning year to submit to the superior management authority in accordance with the State Budget Law and current guiding documents;

- Based on the Project's objectives and annual plans, ministries, central agencies, and localities aggregate and assess the implementation situation of the Project in the reporting year, propose resource needs for the planning year (including: central budget, local budget, self-raised funds, and other lawful sources) to the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance;

- The Ministry of Labor, War Invalids and Social Affairs aggregates and assesses the implementation situation of the Project in the reporting year, proposes resource needs for the planning year of the Project to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Government for consideration and submission to the National Assembly.

2.2. Allocation of funds:

Based on the total amount of funds announced annually for the Project, the Ministry of Labor, War Invalids and Social Affairs, in coordination with the Ministry of Finance and the Ministry of Planning and Investment, will unify the plan for allocating Project funds to ministries, central agencies, and localities according to the approved objectives and contents of the Project.

The results of the budget allocation shall be sent to the Ministry of Finance and the Ministry of Planning and Investment for consolidation into the budgets of central ministries, agencies, and localities for submission to the competent authority for decision.

a. For central ministries and agencies:

Based on the annual budget estimate of the Project announced by the competent authority, central ministries and agencies shall allocate tasks, objectives, and funds to vocational training institutions benefiting from the Project.

The results of the allocation shall be sent to the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance for review and as a basis for issuing funds to implement the Project.

b. For localities:

Based on the annual budget level of the Project announced in the "supplementary programs, national targets, and projects," and based on the guidance for implementation issued by the Project management agency, the Department of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Department of Finance and Prices to advise the People's Committee of the province on funding for each objective and task of the Project. At the same time, they shall propose the content and level of funding to be mobilized from the local budget and other sources for approval by the Provincial People's Council along with the annual budget approval and allocation process.

The results of the budget allocation, including all sources (central budget, mobilization, contribution), to implement the Project shall be sent to the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance for monitoring and urging the implementation of the Project.

2.3. Reporting, inspection, and settlement of funds:

a. Reporting system:

Central ministries, agencies, localities, and units directly benefiting from the Project shall be responsible for reporting the situation of allocation, implementation, and settlement of the Project periodically, including quarterly and annual reports according to the prescribed forms and deadlines under current regulations, specifically:

- Units directly benefiting from the Project shall submit reports to the vocational training management agencies at central ministries, agencies, and localities.

- Central ministries, agencies, and localities shall compile reports and send them to the Ministry of Labor, Invalids and Social Affairs. Quarterly reports must be submitted no later than 30 days after the end of the quarter, and annual reports must be submitted no later than the end of March of the following year.

- The Ministry of Labor, Invalids and Social Affairs shall compile reports from central ministries, agencies, and localities and send them to the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Education and Training as stipulated by current regulations.

In cases where central ministries, agencies, and localities fail to comply with the reporting system as specified above, the central and local labor, invalids, and social affairs agencies have the right to request financial authorities at various levels to temporarily suspend fund disbursement, or notify the State Treasury to stop payment of Project funds until the reports are received.

b. Inspection and settlement of the Project:

- Central ministries, agencies, and localities shall be responsible for supervising and inspecting the use of funds allocated for the "Enhancing Vocational Training Capacity" Project to ensure that it is in accordance with the objectives, is effective, and does not result in loss, and shall bear responsibility for failing to achieve the Project's objectives and tasks due to improper use of funds;

- Annually, the Ministry of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Ministry of Finance and the Ministry of Planning and Investment to guide, inspect, and supervise the implementation of Project funds by central ministries, agencies, and localities according to current financial regulations;

- Units benefiting from Project funds must maintain accounting records to record, account for, and settle Project funds according to the current state financial and accounting regulations.

III. IMPLEMENTATION PROVISIONS

This Circular shall take effect fifteen days after its publication in the Official Gazette. Previous provisions contrary to this Circular are hereby repealed.

During implementation, if there are any difficulties, please reflect them to the relevant ministries for study and resolution.