Circular No. 96/2008/TT-BTC guiding the provision of financial support from the state budget for Community Learning Centers

CIRCULAR

Guidelines for financial support from the state budget for community learning centers

pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

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CPursuant to Directive No. 02/2008/CT-TTg dated January 8, 2008 of the Prime Minister on promoting the study encouragement movement, talent encouragement, and building a learning society, and the conclusions of the Prime Minister regarding the organizational model, management, and operational mechanism of community learning centers;

The Ministry of Finance hereby issues guidelines for financial support from the state budget for community learning centers as follows:

Article 1. These Circular applies to community learning centers (hereinafter referred to as Centers) located at communes, wards, and towns, as stipulated in Clause 1, Article 46 of the Education Law and Decision No. 09/2008/QĐ-BGDĐT dated March 24, 2008 of the Minister of Education and Training on the issuance of the Regulations on the organization and operation of Centers at communes, wards, and towns.

I. GENERAL PROVISIONS

Article 2. Operating funds for Centers shall be guaranteed from contributions of individuals, communities, economic and social organizations both domestically and internationally, production and business units, mass organizations, and allocated funds when participating in local programs and projects.

Article 3. The State has policies to provide financial support to Centers when they are newly established and during their operations; priority will be given to financial support for Centers established in ethnic minority and mountainous areas according to Decision No. 301/2006/QĐ-UBDT dated November 27, 2006 of the Minister, Chairman of the National Ethnic Minorities Committee on recognizing three regions of ethnic minorities and mountainous areas based on their level of development.

Management and utilization of financial support from the state budget shall be carried out in accordance with current financial management regulations and specific provisions set forth in this Circular.

1. Content and level of financial support from the state budget:

II. SPECIFIC PROVISIONS

- Financial support for initial equipment procurement: The state budget provides one-time support for newly established Centers to purchase equipment for management work, teaching materials, textbooks, and other items necessary for teaching and learning activities. The minimum initial financial support amount is VND 30 million for each newly established Center.

- Regular operating financial support:

+ Financial support for allowances for part-time staff involved in Center management work; the allowance amount for part-time staff involved in Center management work shall be decided by the Chairman of the Provincial People's Committee based on local socio-economic conditions and budgetary capacity.

+ For community learning centers located in ethnic minority and mountainous areas as specified in Decision No. 301/2006/QĐ-UBDT dated November 27, 2006 of the Minister, Chairman of the National Ethnic Minorities Committee on recognizing three regions of ethnic minorities and mountainous areas based on their level of development: the state budget will provide financial support for supplementary procurement of teaching materials, textbooks, and other items necessary for teaching and learning activities. Specific support levels are as follows:

+ For Centers in Region I, the minimum annual financial support is VND 20 million per Center.

+ For Centers in Regions II and III, the minimum annual financial support is VND 25 million per Center.

- In addition, Centers may participate in implementing various educational popularization programs, legal knowledge dissemination programs, agricultural, forestry, fishery extension programs, and other local programs and projects as decided by competent authorities from the state budget funds allocated for each project through contractual agreements or assigned tasks.

Article 4. Sources of financial support:

Financial support from the state budget for Centers shall be balanced within the local budget from the annual education and vocational training expenditure fund and implemented according to the budget decentralization regulations in accordance with the State Budget Law.

Article 5. Preparation of budgets, disbursement, and settlement of accounts:

- Annually, based on current financial expenditure regulations, Centers shall prepare budgets in accordance with Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance on guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law and current regulations, and submit them to the same-level finance authority for consolidation and submission to the competent authority for approval of the state budget support for Centers.

- Centers are responsible for managing, using, and settling accounts for the state budget support funds in accordance with regulations, implementing financial transparency regulations as prescribed.

- The State Treasury at all levels shall control the disbursement of state budget support funds according to current regulations.

- Finance authorities at all levels shall cooperate with relevant administrative agencies at the same level to inspect the use of state budget support funds, ensuring compliance with regulations and purposes, and review settlements according to current regulations.

During the initial implementation period, for Centers established by competent authorities but without separate accounts, state budget support funds for Centers shall be disbursed through the commune budget account.

Implementation of financial support from the state budget for community learning centers as stipulated in this Circular shall commence from 2009.

III. IMPLEMENTATION PROVISIONS

This Circular shall take effect fifteen days after its publication in the Official Gazette.

During the implementation process, if there are any difficulties, localities are requested to send written reports to the Ministry of Finance for research and resolution.

- Prime Minister and Deputy Prime Ministers;