JOINT CIRCULAR No. 98/2012/TTLT-BTC-BGDĐT GUIDING THE CONTENT AND BUDGET LEVEL FOR IMPLEMENTING Decision No. 1400/QĐ-TTg dated September 30, 2008 of the Prime Minister on the Program "Teaching and Learning Foreign Languages in the National Education System for the Period 2008-2020"

JOINT CIRCULAR

Guidelines on the content and expenditure levels for implementing Decision No. 1400/QĐ-TTg

dated September 30, 2008 of the Government Chairman regarding the Project "Teaching and Learning Foreign Languages in the National Education System for the Period 2008-2020"

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Government Chairman promulgating the regulations on management and operation of implementation of National Target Programs;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

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

Implementing Decision No. 

/QĐ-TTg dated September 30, 2008 of the Government Chairman approving the Project “Teaching and Learning Foreign Languages in the National Education System for the Period 2008 - 2020”.1400The Minister of Finance, the Minister of Education and Training

hereby issue this Joint CircularEducation and Trainingguiding the content and expenditure levels for implementing Decision No. /QĐ-TTg dated September 30, 2008 of the Government Chairman approving the Project “Teaching and Learning Foreign Languages in the National Education System for the Period 2008 - 2020” as follows:1400Article 1. Scope of Regulation and Applicability

1. The scope of regulation and applicability of this Circular are the agencies, units, organizations, and individuals assigned tasks to implement the contents of the Project "Teaching and Learning Foreign Languages in the National Education System for the Period 2008-2020" as stipulated in Decision No. 1400/QĐ-TTg dated September 30, 2008 of the Government Chairman (hereinafter referred to as the Project).

2. In cases where the Project uses non-repayable aid funds, it shall be implemented in accordance with current State regulations and those of the donor.

1. The funding for the Project is allocated within the National Target Program and the annual regular budget estimates according to the分级任务的翻译已经完成，接下来继续处理剩余的部分。

Article 2. Sources of Funds for Implementing the Project

2. Borrowed funds, sponsorships, and other lawful sources of funds.

3. Ministries, sectors, localities mobilize additional resources from enterprises, individuals, and communities to implement the Project.

Article 3. Contents and Expenditure Levels for Activities of the Project

1. Organizing conferences, seminars, and training sessions shall be carried out in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance prescribing the system of travel expenses and conference organization costs for state agencies and public service units.

2. Visiting foreign countries to study models of teaching and learning foreign languages and signing agreements with foreign educational institutions for the training of Vietnamese students shall be carried out in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance prescribing the system of travel expenses for civil servants going abroad for short-term work funded by the state budget.

3. Compiling programs and organizing the review of textbooks for foreign language courses in general education shall be carried out in accordance with Joint Circular No. 125/2008/TTLT-BTC-BGDĐT dated December 22, 2008 of the Ministry of Finance and the Ministry of Education and Training guiding the management and use of funds for the National Target Program on education and training until 2010; Compiling programs and organizing the review of textbooks for foreign language courses in higher education, college, and vocational secondary education shall be carried out in accordance with Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance prescribing the content and expenditure levels for building program frameworks and compiling programs and textbooks for subjects in higher education, college, and vocational secondary education.

4. Training and upgrading foreign language teachers at all levels domestically shall be carried out in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance prescribing the preparation of budgets, management, and use of funds from the state budget for the training and upgrading of officials and civil servants.

5. Purchasing equipment for foreign language teaching and learning in regular classrooms and specialized foreign language classrooms in schools at all levels and training programs must be carried out in accordance with the provisions of Law on Bidding No. 61/2005/QH11 dated November 26, 2005 and related guiding documents.

6. Overseas professional training:

a) Short-term overseas professional training for English teachers and lecturers; teachers and lecturers teaching specialized subjects in English (less than three months): Shall be carried out in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance prescribing the system of travel expenses for civil servants going abroad for short-term work funded by the state budget.

b) Long-term overseas professional training (three months or more) shall be carried out in accordance with Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007 of the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs guiding the issuance and management of funds for the training of Vietnamese students abroad using state budget funds and Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG dated December 15, 2010 of the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs amending and supplementing Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG, including:

- Professional training for lecturers teaching specialized subjects in English at universities on foreign language proficiency and teaching methods, and English lecturers at teacher training universities and colleges who have master's degrees on applying technology and teaching methods for primary school English, testing and evaluation;

- Professional training for foreign language teachers in general schools, vocational schools, and vocational secondary schools.

7. Expenses for hosting foreign guests: Shall be carried out in accordance with Circular No. 01/2010/TT-BTC dated November 6, 2010 of the Ministry of Finance prescribing the system of expenses for receiving foreign guests to work in Vietnam, expenses for organizing international conferences and seminars in Vietnam, and expenses for hosting guests within the country.

8. Expenses for updating data to establish methods of collecting and processing information, developing software to manage the Project shall be carried out in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007 of the Ministry of Finance guiding the expenditure levels for creating electronic information.

8. For updating data to establish methods for collecting and processing information, developing management software for the Project in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007 of the Ministry of Finance guiding the expenditure for creating electronic information.

Article 4. Content and special funding levels for each activity under the Project

1. For the activities of the Office of the Management Board of the Project under the Ministry of Education and Training:

a) For staff working full-time at the Office of the Management Board of the Project: Salary and allowances according to rank, salary supplements as stipulated in Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on wage systems for civil servants, public officials, and armed forces personnel, and contributions (health insurance, social insurance, trade union fees) as currently prescribed by the state.

b) For positions working at the Office of the Management Board of the Project under labor contracts (drivers, security guards, janitors, etc.) that do not have a professional nature: To be implemented in accordance with Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing contractual systems for certain types of work in administrative agencies and public institutions.

2. Regarding hiring experts and volunteers:

a) Hiring and paying domestic consultants: To be applied in accordance with Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance on certain expenditure standards applicable to projects/programs using Official Development Assistance (ODA) funds.

b) Recruitment of foreign volunteers and overseas Vietnamese to participate in the Project will be decided by the head of the unit based on the actual needs of the work. Payment to volunteers participating in teaching, training, and language enhancement support will be made according to the contract and the actual workload but shall not exceed twice the standard rate for one lecture hour at the training institution for courses taught in Vietnamese.

c) Hiring foreign experts:

The confirmation and management of foreign experts shall be carried out in accordance with Circular No. 12/2010/TTLT-BKHĐT-BTC dated May 28, 2010 of the Ministry of Planning and Investment and the Ministry of Finance detailing and guiding the implementation of the Regulation on Foreign Experts Implementing ODA Programs and Projects issued together with Decision No. 119/2009/QĐ-TTg dated October 1, 2009 of the Prime Minister.

Requirements for qualifications and capabilities of experts shall be based on the actual needs of the Project's work. The head of the unit will review and approve the expert's dossier. The payment level for foreign experts and lecturers participating in training and enhancement programs of the Project will be determined by the head of the unit after negotiating with the expert.

3. The maximum remuneration level for foreign language instructors participating in training, enhancement, and workshop sessions for language enhancement classes shall not exceed VND 1,000,000 per session (5 hours). Based on their teaching ability, experience, and work effectiveness, the head of the unit will decide on the appropriate payment level.

4. Monitoring and evaluation activities of the Project's implementation: The total cost for compiling data, writing reports, analyzing, and evaluating the implementation of the Project's objectives, indicators, and content; the management and use of the Project's budget: The central level cost is VND 1,000,000 per report; the provincial level cost is VND 500,000 per report.

5. Based on the content and special funding levels specified in this Article, Ministries, ministerial-level agencies, and People's Committees of provinces and centrally-administered cities participating in the implementation of the Project will decide on specific content and funding levels and use the allocated annual budget to implement them.

Article 5. Establishment, allocation, management and settlement of budget estimates

The establishment of budget estimates, their allocation and transfer, disbursement, management, utilization, and settlement of funds for implementing the Project shall be carried out in accordance with the provisions of the State Budget Law, guiding documents for the implementation of the State Budget Law, and specific provisions set forth in this Circular.

1. Preparing budgets

Annually, based on the objectives and tasks assigned to implement the Project, the results of evaluating the implementation of the Project in the reporting year, the objectives and tasks of the Project in the planning year, and guidelines for building plans and establishing budget estimates issued by the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Education and Training (including objectives, tasks, funding, organizational measures):

a) Ministries and central agencies shall guide subordinate units in building plans and budget estimates for implementing the Project in the planning year, consolidate and submit the budget estimate for the Project to the Ministry of Education and Training for consolidation, while also consolidating it into the annual budget estimate of the ministry or central agency to be submitted to the Ministry of Planning and Investment and the Ministry of Finance as prescribed.

b) Departments of Education and Training of provinces and centrally-administered cities have the main responsibility to coordinate with relevant agencies in building plans and budget estimates for implementing the Project at the provincial and centrally-administered city level in detail according to various sources of budget (central budget, local budget, other funding sources) and submit them to the Department of Planning and Investment, the Department of Finance for consolidation and submission to the People's Committee of the province or centrally-administered city for approval, then send to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

Article 16. Settlement of State Budget Funds for Support

a) For the Ministry of Education and Training: Based on the proposals from ministries, central agencies, and localities and the total amount of funding for the Project announced by the competent authority, the Ministry of Education and Training shall take the lead in building detailed budget estimates and funding allocation plans for the Project for the ministries and centrally-administered cities.

The funding allocation plan for implementing the Project by the Ministry of Education and Training shall be sent to the Ministry of Planning and Investment and the Ministry of Finance for review and consolidation into the budget estimates of the ministries, sectors, and localities to be submitted to the Government and the Prime Minister.

b) For the ministries: Based on the budget estimates for the Project allocated by the Prime Minister, the ministries and central agencies shall allocate the budget estimates for the Project to subordinate units in accordance with the specific objectives and tasks of the Project, and submit the results of the allocation and transfer of the Project budget estimates to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance as prescribed.

c) For the centrally-administered provinces and cities: Based on the budget estimates allocated by the Prime Minister for the Project funding, the People's Committees of the provinces and centrally-administered cities shall assign the Department of Education and Training to take the lead in coordinating with the Department of Planning and Investment, the Department of Finance, and related agencies in formulating detailed funding allocation plans for implementing the Project and plans for mobilizing other funding sources to implement the Project, and submit these plans to the Department of Finance and the Department of Planning and Investment for consolidation and report to the People's Committee for decision-making by the Provincial People's Councils. The level of funding allocated must not be lower than the Project budget estimate allocated by the Prime Minister.

Decisions allocating budget estimates by ministries and People's Committees of centrally-administered provinces and cities to units for implementation must be detailed according to various sources of budget and in accordance with the project's budget item codes.

3. Settlement of Funds:

Units allocated and transferred funding for implementing the Project must be responsible for managing, utilizing, and settling accounts in accordance with prescribed regulations.

Article 6. Reporting and Inspection System

1. Regular Reporting System

a) Every six months and annually, units directly using and benefiting from Project funding at the local level are responsible for reporting on the situation and results of implementing the Project to the Department of Education and Training, the Department of Planning and Investment, and the Department of Finance.

The Department of Education and Training is responsible for consolidating the situation and results of implementing the Project (funding, indicators, specialized tasks) of subordinate units in the provinces and centrally-administered cities and submitting them to the People's Committee of the province or centrally-administered city for approval, then sending them to the Ministry of Education and Training, the Ministry of Planning and Investment, and the Ministry of Finance.

b) Every six months and annually, central ministries and agencies participating in implementing the Project are responsible for reporting on the situation and results of implementing the Project (funding, indicators, specialized tasks) to the Ministry of Education and Training.

The Ministry of Education and Training is responsible for consolidating the situation and results of implementing the Project (funding, indicators, specialized tasks) of the People's Committees of the provinces and centrally-administered cities and central ministries and agencies and reporting to the Prime Minister, and sending copies to the Ministry of Planning and Investment and the Ministry of Finance.

Semi-annual reports should be submitted to relevant agencies before July 31 (applicable to units using the budget), before August 31 (applicable to ministries and People's Committees of centrally-administered provinces and cities); Annual reports should be submitted before March 31 of the following year (applicable to units using the budget), before May 31 (applicable to ministries and People's Committees of centrally-administered provinces and cities).

d) If the deadline specified above is exceeded and the agencies and units allocated to use the Project budget do not submit reports on the implementation of funding to relevant agencies as prescribed, they will be temporarily suspended from budget spending as prescribed.

2. Inspection and Supervision

a) The Ministry of Education and Training is responsible for leading and coordinating with the Ministry of Finance and the Ministry of Planning and Investment to conduct regular or spot inspections on the implementation of the Project's objectives, contents, and funding usage at units under ministries, central agencies, and localities to ensure supervision over the management and use of Project funding in accordance with objectives, regulations, economy, and effectiveness.

b) The Department of Education and Training of the provinces and centrally governed cities shall be responsible for coordinating with the Department of Finance and the Department of Planning and Investment to conduct regular and spot checks, supervise, and evaluate the implementation of the tasks, goals, and targets of the Project, ensuring that the management and use of funds at the local level meet the assigned indicators, serve their intended purposes, comply with regulations, and are economical and effective.

Article 7. Implementation Organization

1. This Circular takes effect from August 6, 2012.

2. During the implementation process, if the regulatory legal documents cited for application in this Joint Circular are amended, supplemented, or replaced by new documents, they will be applied according to the new documents.

3. During the implementation process, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance and the Ministry of Education and Training for research and resolution./.