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

JOINT CIRCULAR

JOINT CIRCULAR NO. 92/2003/TTLT-BTC-BLDTBXH OF SEPTEMBER 25, 2003 GUIDING THE MANAGEMENT OF FINANCIAL RESOURCES FOR THE PROJECT "STRENGTHENING TRAINING CAPACITY" UNDER THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING

WHEREAS, the current State Budget Law and detailed regulations guiding its implementation;
WHEREAS, Decision No. 71/2001/QD-TTg dated May 4, 2001 of the Prime Minister on national target programs for the period 2001-2005; Decision No. 42/2002/QD-TTg dated March 19, 2002 of the Prime Minister on management and operation of national target programs;
WHEREAS, Decision No. 26/2003/QD-TTg dated February 17, 2003 of the Prime Minister approving the National Target Program on Education and Training until 2005;
In order to unify the management and utilization of funds for the Project "Strengthening 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 hereby guide 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. Recipients 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 recipients of the Project do not include the 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 implementing the Project:

- Central budget;

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

- 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, avoiding dispersion;

- 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 of Part II below;

- When ministries, central agencies, and localities use funds improperly for vocational training or use funds inefficiently, financial authorities at all levels will suspend fund disbursement 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 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 capital investment and operational funds with investment characteristics and construction from state budget funds.

1.2. Updating vocational training curricula and textbooks:

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

a. Content:

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

- Compilation of new curricula and textbooks for new trades according to Decision No. 212/2003/QD-BLDTBXH 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. Expenditure Limits:

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

- Building curricula for advanced vocational training programs shall apply the expenditure limits for college-level programs.

1.3. Training and upgrading the teaching staff, including:

- Standardization training and upgrading qualifications;

- Continuous training and updating knowledge and new technologies;

- Short-term training abroad;

Expenditure limits for standardization training, upgrading qualifications, and continuous training and updating knowledge and new technologies for vocational teachers shall be applied in accordance with 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.

Expenditure limits for short-term training abroad for teachers shall be applied in accordance with 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 receiving Project funds shall base their budget estimates on the Project's expenditure items and limits, assess the implementation situation of the previous year (including workload, tasks, and funds), and submit the budget estimate for the planning year to the superior management authority in accordance with the State Budget Law and current guiding regulations;

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

- The Ministry of Labor, War Invalids and Social Affairs shall consolidate and assess the implementation situation of the previous year, propose resource needs for the planning year of the Project, and submit them to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and submission to the Government for consideration and presentation to the National Assembly.

2.2. Allocation of Funds:

BASED ON THE TOTAL ANNUAL BUDGET OF THE PROJECT, THE MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS SHALL TAKE THE LEAD IN COORDINATING WITH THE MINISTRY OF FINANCE AND THE MINISTRY OF PLANNING AND INVESTMENT TO UNIFY THE BUDGET ALLOCATION PLAN FOR THE PROJECT TO CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES IN ACCORDANCE WITH 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 COMBINED INCLUSION INTO THE BUDGETS OF CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES TO BE SUBMITTED TO THE AUTHORIZED AUTHORITIES FOR DECISION.

a. FOR CENTRAL MINISTRIES AND AGENCIES:

BASED ON THE ANNUAL BUDGET ESTIMATE OF THE PROJECT ANNOUNCED BY THE AUTHORIZED AUTHORITIES, CENTRAL MINISTRIES AND AGENCIES SHALL IMPLEMENT THE ALLOCATION OF TASKS, OBJECTIVES, AND BUDGETS TO THE VOCATIONAL TRAINING INSTITUTIONS BENEFICIARIES.

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 THE DISTRIBUTION OF FUNDS TO IMPLEMENT THE PROJECT.

b. FOR LOCALITIES:

BASED ON THE ANNUAL BUDGET OF THE PROJECT ANNOUNCED BY THE AUTHORIZED AUTHORITIES IN THE "SUPPLEMENTARY BUDGET FOR NATIONAL PROGRAMMES AND PROJECTS", AND BASED ON THE GUIDANCE ANNOUNCEMENTS FOR IMPLEMENTATION FROM THE PROJECT MANAGEMENT AUTHORITY, THE DEPARTMENT OF LABOR, INVALIDS AND SOCIAL AFFAIRS SHALL TAKE THE LEAD IN COORDINATING WITH THE DEPARTMENT OF FINANCE AND PRICES TO ADVISE THE PROVINCE PEOPLE'S COMMITTEE ON THE BUDGET FOR EACH OBJECTIVE AND TASK OF THE PROJECT. AT THE SAME TIME, THEY SHALL PROPOSE THE CONTENTS AND AMOUNTS OF FUNDS TO BE RAISED FROM THE LOCAL BUDGET AND OTHER SOURCES TO BE SUBMITTED TO THE PROVINCE PEOPLE'S COUNCIL FOR APPROVAL TOGETHER WITH THE ANNUAL BUDGET APPROVAL AND ALLOCATION PROCESS.

THE RESULTS OF THE BUDGET ALLOCATION INCLUDING ALL SOURCES (CENTRAL BUDGET, RAISED FUNDS, CONTRIBUTIONS) TO IMPLEMENT THE PROJECT SHALL BE SENT TO THE MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS AND THE MINISTRY OF FINANCE FOR MONITORING AND PROMOTING THE IMPLEMENTATION OF THE PROJECT.

2.3. REPORTING, INSPECTION, AND SETTLEMENT REGIME FOR BUDGETS:

a. REPORTING REGIME:

CENTRAL MINISTRIES, AGENCIES, LOCALITIES, AND DIRECT BENEFICIARIES OF THE PROJECT ARE RESPONSIBLE FOR REPORTING ON THE ALLOCATION, IMPLEMENTATION, AND SETTLEMENT OF THE PROJECT ACCORDING TO THE PERIODIC REQUIREMENTS INCLUDING QUARTERLY AND ANNUAL REPORTS IN THE FORMS AND TIMES AS PRESCRIBED BY CURRENT REGULATIONS, SPECIFICALLY:

- THE DIRECT BENEFICIARIES OF THE PROJECT SHALL SEND THEIR REPORTS TO THE VOCATIONAL TRAINING MANAGEMENT AUTHORITIES IN THE CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES.

- CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES SHALL SUMMARIZE THE REPORTS AND SEND THEM 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, 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 SUMMARIZE THE 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 REQUIRED BY CURRENT REGULATIONS.

IF CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES DO NOT COMPLY WITH THE REPORTING REGIMES STATED ABOVE, THE CENTRAL AND LOCAL LABOR, INVALIDS AND SOCIAL AFFAIRS AUTHORITIES HAVE THE RIGHT TO REQUEST THE FINANCIAL AUTHORITIES AT DIFFERENT LEVELS TO TEMPORARILY SUSPEND THE DISTRIBUTION OF FUNDS OR NOTIFY THE STATE TREASURY TO STOP PAYMENTS FOR THE PROJECT UNTIL THE REPORTS ARE RECEIVED.

b. INSPECTION AND SETTLEMENT OF THE PROJECT:

- CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES ARE RESPONSIBLE FOR SUPERVISING AND INSPECTING THE USE OF FUNDS ASSIGNED TO THE PROJECT "STRENGTHENING VOCATIONAL TRAINING CAPACITY" TO ENSURE IT IS ACCORDING TO THE OBJECTIVES, EFFECTIVE, WITHOUT WASTAGE, AND LIABLE FOR FAILURE 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 IN COORDINATING WITH THE MINISTRY OF FINANCE AND THE MINISTRY OF PLANNING AND INVESTMENT TO GUIDE AND INSPECT THE IMPLEMENTATION OF FUNDS FOR THE PROJECT "STRENGTHENING VOCATIONAL TRAINING CAPACITY" BY CENTRAL MINISTRIES, AGENCIES, AND LOCALITIES ACCORDING TO CURRENT FINANCIAL REGULATIONS;

- BENEFICIARY AUTHORITIES AND UNITS OF THE PROJECT MUST MAINTAIN ACCOUNT BOOKS TO RECORD, ACCOUNT FOR, AND SETTLE THE FUNDS OF THE PROJECT IN ACCORDANCE WITH CURRENT NATIONAL FINANCIAL AND ACCOUNTING REGULATIONS.

III. IMPLEMENTATION PROVISIONS

THIS CIRCULAR SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE. PRIOR PROVISIONS CONTRARY TO THIS CIRCULAR SHALL BE ABOLISHED.

DURING THE IMPLEMENTATION, ANY ISSUES SHALL BE REFLECTED UPON AND REPORTED TO THE RELEVANT MINISTRIES FOR STUDY AND RESOLUTION.