Circular No. 95/2021/TT-BTC on the preparation of budgets, management, use, and settlement of state budget funds for the implementation of the Project "Training and Developing Information Security Human Resources for the Period 2021-2025"

CIRCULAR

REGULATIONS ON THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT AND USE, AND SETTLEMENT OF EXPENSES FOR IMPLEMENTING THE PROJECT "TRAINING AND DEVELOPMENT OF CYBERSECURITY HUMAN RESOURCES PERIOD 2021-2025"

On the basis of Law on State Budget June 25, 2015;

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;

Decree No. 101/2017/ND-CP September 1, 2017 Government Decree on training and upgrading cadres, civil servants, and public officials and the Government Decree number 89/2021/ND-CP October 18, 2021 Government Decree amending and supplementing certain articles of the Government Decree number 101/2017/ND-CP September 1, 2017 of the Government;

Implementing Decision No. 21/QD-TTg January 6, 2021 Prime Minister Decision approving the Project "Training and Development of Cybersecurity Human Resources Period 2021-2025";

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

The Minister of Finance issues this Circular regulating the preparation of budget estimates, management and use, and settlement of expenses for implementing the Project "Training and Development of Cybersecurity Human Resources Period 2021-2025".

Article 1. Scope of Regulation and Applicability

Article 1. Scope of Regulation: This Circular regulates the preparation of budget estimates, management and use, and settlement of expenses for implementing the Project "Training and Development of Cybersecurity Human Resources Period 2021-2025" (hereinafter referred to as the Project) approved by Prime Minister Decision No. 21/QD-TTg dated January 6, 2021.

Article 2. Applicability: Agencies and organizations implementing the Project according to Prime Minister Decision No. 21/QD-TTg dated January 6, 2021.

Article 3. Subjects to be Trained and Upgraded in Cybersecurity

Training and upgrading in cybersecurity for subjects as prescribed in Prime Minister Decision No. 21/QD-TTg dated January 6, 2021.

Article 4. Sources of Training and Upgrading Expenses

Clause 1. Training and upgrading expenses for cybersecurity for cadres, civil servants, and workers in Party and State agencies, political-social organizations shall be guaranteed from the state budget according to the current budget classification.

Training and upgrading expenses for cybersecurity for the cyber security and information technology workforce of units within the national network of cybersecurity incident response organized by the Ministry of Information and Communications shall be guaranteed from the central budget, allocated in the annual budget of the Ministry of Information and Communications.

Clause 2. Training and upgrading expenses for cybersecurity for staff and workers in public service units:

Point a) For public service units funded by the state budget for regular expenses, the funds shall be allocated from the annual state budget assigned according to the financial autonomy mechanism of public service units;

Point b) For public service units partially self-funding regular expenses, the funds shall be allocated from the annual state budget assigned and the Development Fund for Public Service Activities of the unit according to the financial autonomy mechanism of public service units;

Point c) For public service units fully self-funding regular expenses and investment expenses, the funds shall be self-funded by the unit from its own financial resources; from the Development Fund for Public Service Activities and other sources in accordance with the law (if applicable), consistent with the financial autonomy mechanism of public service units.

Clause 3. Training and upgrading expenses for cybersecurity for workers in non-public service institutions, enterprises, and economic organizations shall be guaranteed from the funds of those organizations.

Clause 4. Encouragement of mobilizing contributions from organizations, enterprises, and other legitimate sources of funding to implement this Project.

Article 4. Content and expenditure levels

Implement in accordance with the provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of funds allocated for training and capacity building of officials, civil servants, and public employees. Additionally, this Circular guides certain specific contents and expenditure levels as follows:

1. For training and capacity-building classes that require guest lecturers, depending on the necessity, the head of the training institution decides the number of guest lecturers and may allocate funds within the training and capacity-building budget estimate of the agency or unit for their meals, accommodation, and travel expenses in accordance with the expenditure levels specified in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance regarding travel expense regulations and conference expense regulations.

2. Expenditure for online training, on-the-job training, and the development of systems, programs, and materials to serve the assessment of cybersecurity skills during training, wide-ranging online training, and the evaluation of final outcomes:

a) Expenditure for renting equipment, software, and information technology application components using regular expenditure funds from the state budget: Implement in accordance with the provisions of Decree No. 73/2019/NĐ-CP dated September 5, 2019, issued by the Government on managing investment in the application of information technology using state budget funds and related supplementary documents; economic and technical norms in the field of information and communication, and related guidance documents;

b) Expenditure for producing lecture videos: Apply the provisions set out in Circular No. 03/2018/TT-BTTTT dated April 20, 2018, issued by the Ministry of Information and Communications on economic and technical norms for television program production;

3. Expenditure for developing and issuing standards for cybersecurity skills, criteria, and professional requirements for cybersecurity: Implement in accordance with the provisions of Circular No. 27/2020/TT-BTC dated April 17, 2020, issued by the Ministry of Finance guiding the management and use of funds for the development of national standards and technical regulations;

4. Expenditure for surveying, learning experiences in training and human resource development in cybersecurity both domestically and internationally; expenditure to enhance international cooperation for the exchange of training experiences and research on human resource development in cybersecurity: Implement in accordance with the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance on travel expense regulations for state officials and civil servants traveling abroad for short-term assignments funded by the state budget; Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance on foreign visitor reception regulations when working in Vietnam, conference and seminar expense regulations for international conferences held in Vietnam, and domestic reception expense regulations; and Circular No. 54/2021/TT-BTC dated July 6, 2021, issued by the Ministry of Finance amending and supplementing Clause 4 of Article 35 of Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance.

Article 5. Regarding the preparation of budgets, management, use, and settlement of state budget funds to implement the Project

The preparation of budgets, management, use, and settlement of state budget funds to implement the Project shall be carried out in accordance with the provisions of the State Budget Law and related laws. In addition, this Circular supplements some contents as follows:

1. Preparation of Budgets: Annually, based on the assigned tasks under the Project, the guidelines of the Ministry of Information and Communications on annual plan formulation, and the provisions of this Circular, agencies and units prepare the budget for implementing their cybersecurity training tasks, consolidate them within the annual training and cadre development plan, and submit it to the Ministry of Information and Communications for consolidation (for central ministries and agencies), or to the agency responsible for the Project at the local level (for local agencies). At the same time, they incorporate these into their own agencies' annual state budget plans and submit them to the financial authorities at the same level for consolidation and submission to the competent authority according to the State Budget Law.

2. On the allocation of budgets: Based on the allocated budget from the competent authority, central ministries, agencies, and localities allocate state budget funds for implementing the Project in accordance with the State Budget Law and its guiding documents.

3. Payment and settlement of funds for implementing the Project shall be carried out in accordance with the State Budget Law, Accounting Law, and related guiding documents.

Article 6. Implementation Organization

1. Ministries, ministerial-level agencies, government agencies, provinces, and centrally-administered cities shall organize the implementation annually based on the assigned tasks under the Project and the provisions of this Circular.

2. Enterprises, economic organizations, non-public service providers: Depending on their needs and financial capacity, they proactively carry out training and human resource development activities for cybersecurity as stipulated in the Project.

3. For training and development courses using other sources of funding, it is encouraged to apply the expenditure items and levels specified in this Circular to ensure economy, efficiency, and suitability to the unit's budgetary capacity.

Article 7. Effective Date

1. This Circular takes effect from January 1, 2022.

2. Circular No. 166/2015/TT-BTC dated November 5, 2015 of the Ministry of Finance regarding the management and use of funds for short-term training projects on cybersecurity and information security within the Project on training and developing cybersecurity human resources until 2020 ceases to be effective from the date this Circular takes effect.

3. During the implementation process, if the normative legal documents cited in this Circular are amended, supplemented, or replaced by new documents, then the new documents will be applied.

4. During the implementation process, if there are any difficulties, agencies and units are requested to report to the Ministry of Finance for prompt resolution./.