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

JOINT CIRCULAR

Guidelines for financial management of 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, Invalids and Social Affairs provide guidance as follows:

1. Beneficiaries of the Project:

I - GENERAL PROVISIONS

Public vocational training schools and centers selected according to the Decision of the Minister of Labor, 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 the Asian Development Bank.

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;

- Proper use according to the objectives and contents of the Project as stipulated in Point 1, Part II below;

- When ministries, central agencies, or localities use funds improperly for vocational training or use funds inefficiently, financial authorities at all levels will suspend funding for the year.

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

II - SPECIFIC PROVISIONS

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

- 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 tender 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, and 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 content 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 specialized school majors and compiling curricula and textbooks for subjects. Specifically:

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

a) Content:

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

- Building curricula for semi-skilled and skilled vocational training at the level of secondary specialized schools;

b) Amount of expenditure:

- Building curricula for advanced vocational training at the level of colleges.

1.3. Training and upgrading the teaching staff, including:

- Standardization training and upgrading qualifications;

- Updating knowledge and new technologies;

- Short-term training abroad;

The level of expenditure for standardization training, upgrading qualifications, regular updating of knowledge and new technologies 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 abroad for short-term missions.

2. Financial Management of the Project:

2.1. Preparation of budget estimates:

- Annually, vocational training institutions benefiting from the Project's funding base on the Project's expenditure items and levels to assess the implementation situation of the previous year's report (including workload, tasks, and budget) and prepare the annual budget estimate plan to submit to the superior management agency 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's previous year's report, propose resource needs for the planning year (including: central budget, local budget, self-raised funds, and other lawful sources) to the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Finance;

- The Ministry of Labor, Invalids and Social Affairs aggregates and assesses the implementation situation of the Project's previous year's report, 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 annual funding announced for the Project, the Ministry of Labor, Invalids and Social Affairs, in collaboration with the Ministry of Finance and the Ministry of Planning and Investment, will coordinate to develop a unified plan for allocating Project funds to ministries, central agencies, and localities according to the approved Project objectives and contents.

Based on the total annual budget announced for the Project, 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 unify the allocation plan of the Project's funds for central ministries, agencies, and localities according to the Project's objectives and contents that have been approved.

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, serving as the basis for issuing funds to implement the Project.

b) For localities:

Based on the annual budget level of the Project announced in the "supplementary national programs and targets and projects," based on the guidance notice 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 Provincial People's Committee on funding for each target and task of the Project. At the same time, 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 approval and allocation of the local budget annually.

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 to the Ministry of Labor, Invalids and Social Affairs. Quarterly reports shall be submitted no later than 30 days after the end of the quarter, and annual reports shall 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 and social affairs authorities 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 "Strengthening Vocational Training Capacity" Project to ensure that they are used in accordance with the objectives, effectively, without waste, and 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 of 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 from the date of publication in the Official Gazette. All 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./.