Thông tư 13/2015/TT-BGDĐT Quy chế tổ chức hoạt động trường mầm non tư thục

CIRCULAR

PROMULGATING ORGANIZATIONAL AND OPERATIONAL REGULATIONS OF PRIVATE PRESCHOOLS

Pursuant to the Law on education dated June 14, 2005; The Law dated November 25, 2009 on amendments to certain articles of the Law on education;

Pursuant to the Government's Decree No. 36/2012/ND-CP dated December 18, 2012 defining the functions, tasks, powers and organizational structure of Ministries and Ministerial-level agencies;

Pursuant to the Government's Decree No. 32/2008/ND-CP dated July 19, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Education and Training;

Pursuant to the Government's Decree No. 75/2006/ND-CP dated August 02, 2006 elaborating and providing guidance on the implementation of a number of articles of the Law on Education; the Government's Decree No. 31/2011/ND-CP dated May 11, 2011 providing for amendments to certain articles of the Government's Decree No. 75/2006/ND-CP dated August 02, 2006 elaborating and providing guidance on the implementation of a number of articles of the Law on Education; the Government's Decree No. 07/2013/ND-CP dated January 09, 2013 providing for amendments to Point b Clause 13 Article 1 of the Government's Decree No. 31/2011/ND-CP dated May 11, 2011 providing for amendments to certain articles of the Government's Decree No. 75/2006/ND-CP dated August 02, 2006 elaborating and providing guidance on the implementation of a number of articles of the Law on Education;

Pursuant to Decision No. 14/2008/QD-BGDDT dated April 07, 2008 of Minister of Education and Training on enacting the Preschool Charter; the Circular No. 44/2010/TT-BGDDT dated December 30, 2010 of the Minister of Education and Training on amendments to certain articles of the Preschool Charter; the Circular No. 05/2011/TT-BGDDT dated February 10, 2011 of the Minister of Education and Training on amendments to Point d Clause 1 Article 13; Clause 2 Article 16; Clause 1 Article 17 and Point c Clause 2 Article 18 of the Preschool Charter which is attached to the Decision No. 14/2008/QD-BGDDT dated April 07, 2008 of the Minister of Education and Training, and amended at the Circular No. 44/2010/TT-BGDDT dated December 30, 2010, taking effect as of February 15, 2011, of the Minister of Education and Training on amendments to certain articles of the Preschool Charter; the Circular No. 09/2015/TT-BGDDT dated May 14, 2015 of the Minister of Education and Training on amendments to certain articles of the Preschool Charter which is attached to the Decision No. 14/2008/QD-BGDDT dated April 07, 2008 of the Minister of Education and Training, and amended at the Circular No. 44/2010/TT-BGDDT dated December 30, 2010, and the Circular No. 05/2011/TT-BGDDT dated February 10, 2011 of the Minister of Education and Training;

At the request of the Director General of the Preschool Education Department;

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Article 1. Organizational and operational regulations of private preschools are attached hereto.

Article 2. This Circular takes effect as of August 14, 2015. This Circular replaces for Decision No. 41/2008/QD-BGDDT dated July 25, 2008 of Minister of Education and Training promulgating the organizational and operational regulations of private preschools and the Circular No. 28/2011/TT-BGDDT dated July 15, 2011 on amendments to certain articles of the organizational and operational regulations of private preschools which are attached to the Decision No. 41/2008/QD-BGDDT dated July 25, 2008 of Minister of Education and Training.

Article 3. Chief of the Ministry’s Office, the Director General of the Pre-school Education Department, the heads of relevant agencies affiliated to the Ministry of Education and Training, the Presidents of the People’s Committees of central-affiliated cities and provinces, and the Directors of Departments of Education and Training, shall be responsible for enforcing this Decision./.

MINISTER




Pham Vu Luan

ORGANIZATIONAL AND OPERATIONAL REGULATIONS OF PRIVATE PRESCHOOLS
 (Issued together with the Circular No. 13/2015/TT-BGDDT dated June 30, 2015 of the Minister of Education and Training)

Chapter I

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Article 1. Scope and regulated entities

1. These regulations provide for the organization and operation of private preschools, consisting of: organization and operation; teachers, employees and children; material facilities, finance and assets; inspection, awards and disciplinary actions.

2. These regulations shall apply to preschools and nursery schools (hereinafter referred to as preschools), kindergartens, independent preschool education groups and classes that are organized on private basis; and relevant entities.

3. Organization and operation of private preschools, kindergartens, independent preschool education groups and classes shall comply with regulations in the Preschool Charter and these regulations.

4. Foreign invested preschools, kindergartens, independent preschool education groups and classes shall not be governed by regulations hereto.

Article 2. Position of private preschools, kindergartens and independent preschool education groups or classes

1. Private preschools, kindergartens and independent preschool education groups or classes are preschool education establishments under the national education system, and established by social organizations, social-professional organizations, enterprises or individuals upon the approval by competent state authorities. Funding for investment in material facilities and covering operating expenditures are derived from non-state budget.

2. Private preschools and kindergartens shall have the legal status, their own accounts and seals.

Article 3. Duties and rights of private preschools, kindergartens and independent preschool education groups or classes

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2. Private preschools, kindergartens, independent preschool education groups and classes shall have the autonomy regarding development plans, organization of educational activities, organizational structure and personnel, mobilization, utilization and management of resources for performing preschool education objectives, making contributions to the national educational career and meeting social needs.

3. Prepare and submit periodical and unscheduled reports as regulated and at the requests of relevant authorities.

4. Discharge other duties and exercise other rights in compliance with prevailing laws.

Article 4. Incentive policies for private preschools, kindergartens and independent preschool education groups or classes

Private preschools, kindergartens, independent preschool education groups and classes shall have land and material facilities allocated by or leased from the Government, and supported with funding from the state budget when they perform duties assigned by the Government, are eligible to incentive policies on taxes, credit and other policies in comply with prevailing laws and regulations.

Article 5. Delegation of authority over private preschools, kindergartens and independent preschool education groups or classes

1. The People’s Committee of an urban district, a suburban district, a district-level town or a provincial city (hereinafter referred to as District-level People’s Committee) shall exercise its governmental authority concerning education matters in respect of preschools, kindergartens, independent preschool education groups and classes that are established under the private form.

2. The People’s Committee of a commune, ward or commune-level town (hereinafter referred to as Commune-level People’s Committee) shall exercise its governmental authority concerning education matters in respect of private independent preschool education groups and classes.

3. The Division of Education and Training shall provide advice to District-level People’s Committee to exercise its governmental authority concerning education matter in respect of private preschools, kindergartens, independent preschool education groups and classes.

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ORGANIZATION AND OPERATION

Article 6. Organizational structure of private preschools and kindergartens

The organizational structure of a private preschool or kindergarten must adhere to regulations on organizational structure prescribed in the Preschool Charter and correspond to its conditions and scale. A private preschool or kindergarten must consist of the following divisions:

1. The Management Council (if any);

2. The Supervisory Board;

3. The Principal and Deputy Principals;

4. Specialized panels;

5. The administrative panel;

6. Organizations or unions;

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Article 7. General Meeting of capital-contributing members

1. The General Meeting of capital-contributing members is the meeting of all members who make capital contribution to a private preschool or kindergarten and have the voting rights in proportion to their contributed capital as regulated in the organizational and operational regulations of that private preschool or kindergarten.

2. The General Meeting of capital-contributing members shall have the following rights and duties:

a) Determine objectives and orientations for construction and development of that preschool or kindergarten;

b) Vote and dismiss members from the Management Council and the Supervisory Board; solve urgent requests for addition or change of members of the Management Council during a given term of office, and send request to the competent authority to grant decision on approval thereof;

c) Approve the organizational and operational regulations, and annual financial statements of that preschool or kindergarten;

d) Approve preschool or kindergarten’s internal regulations on standards of members of the Management Council, the Supervisory Board and Principal;

dd) Exercise other rights and discharge other duties as mentioned in the organizational and operational regulations of the preschool or kindergarten.

3. The General Meeting of capital-contributing members shall organize on the periodical basis of every year or on an irregular basis upon decision by the Management council.

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Conditions for organizing such meeting shall comply with prevailing laws and the organizational and operational regulations of that preschool or kindergarten.

4. The meeting minutes must be made and ratified at the meeting with the signatures of the chair and the secretary of the meeting. A meeting’s resolution shall be ratified by voting or secret ballot at the meeting and enter into force if it is passed by more than one half of “yes” votes.

Article 8. Management Council

1. A private preschool or kindergarten must establish the Management Council if it have two or more capital-contributing members.

2. The Management Council is the unique body in charge of managing and representing the ownership of a preschool or kindergarten. The Management Council shall be responsible for implementing resolutions made by the General Meeting of capital-contributing members and have the right to make decisions on organization, personnel, financial matters, assets, plans and aims of development of that preschool of kindergarten in compliance with prevailing laws and regulations.

3. The Management Council shall include from 02 (two) to 11 (eleven) members who are appointed by the General Meeting of capital-contributing members and approved by a competent state authority. The term of a Management Council is 5 (five) years.

Members of the Management Council are individuals contributing capital to the preschool or kindergarten, or representatives of entities who make capital contribution as regulated in the preschool or kindergarten's regulations on organization and operation.

4. In the first term, members of the Management Council shall be appointed by the organization or individual that submits application for foundation of preschool or kindergarten. From the second term, the establishment of the Management Council shall be made in the form of ballot at the General Meeting of capital-contributing members.

5. The Management Council shall hold a regular meeting for every three months. The Chairperson of the Management Council may convene an extraordinary meeting at the requests of at least one-thirds of its members.

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The meeting minutes must be made and ratified at the meeting with the signatures of the Chairperson of the Management Council and the secretary of the meeting. A meeting’s resolution shall be ratified by voting or ballot at the meeting and enter into force by agreement of more than one half of the Management Council’s members. If the number of “yes" votes is equal to that of “no” votes, the final decision shall be subject to where the vote is given by the Chairperson of the Management Council.

6. Any addition or change of member(s) of the Management Council must be approved by the General Meeting of capital-contributing members in the form of ballot.

In case the number of members of the Management Council falls more than one thirds of the number of members regulated in the preschool or kindergarten’s organizational and operational regulations, the Chairperson of the Management Council must, within 30 days from the date on which the number of its members falls, convene the General Meeting of capital-contributing members to vote for additional members of the Management Council.

If any of two members of a preschool or kindergarten that has two capital-contributing members withdraws his/her contributed capital from that preschool or kindergarten, that preschool or kindergarten shall become the one that is wholly invested and managed by the only one member, and apply regulations on a preschool or kindergarten having no Management Council established in compliance with regulations in Article 11 of these Regulations.

7. Dismissal and resignation of members of the Management Council

a) A member of the Management Council shall be dismissed if one of the following events occurs:

- Such member is serving a court’s sentence;

- Commit a serious violation against regulations on organization and operation of preschool or kindergarten;

- The dismissal is made at the written requests of more than 50% of total members of the Council of capital-contributing members.

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- Have written request for resignation from the Management Council;

- Civil legal capacity is limited;

- The health of such member is unfit to perform the assigned works.

Article 9. Duties and rights of the Management Council

The Management Council shall discharge and exercise the following duties and rights:

1. Work out and state development strategies and plans for annual operations of the preschool or kindergarten at the meeting sessions of the General Meeting of capital-contributing members.

2. Make decision on approving the organizational and operational regulations of the preschool or kindergarten, and state them at the General Meeting of capital-contributing members for approval; request the General Meeting of capital-contributing members to, where necessary, consider and revise or supplement preschool or kindergarten's regulations, or request for addition, resignation or dismissal of members of the Management Council.

3. Make decisions on approving regulations on policies, standards, payment and collection norms of the preschool or kindergarten; regulations on capital return, withdrawal and transfer in conformity with laws and regulations on financial management policies.

4. Mobilize capital resources for construction and development of the preschool or kindergarten; approve estimates and annual financial statements submitted by the Principal; supervise the management of finance and assets of the preschool or kindergarten; present preschool or kindergarten’s annual financial reports at the General Meeting of capital-contributing members for approval.

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6. Approve plans for organizational structure, payroll and personnel of the preschool or kindergarten on the basis of the Principal’s recommendation.

7. Make plan and supervise the implementation of regulations on democracy in the preschool or kindergarten’s operations; supervise the implementation of decisions by the Management Council; supervise the Principal and Chief Accountant’s compliance with regulations of the Government, Ministry of Education and Training and higher-level educational authority.

8. Convene meetings of the General Meeting of capital-contributing members on the periodical basis of every year or extraordinary meetings at the request of the Chairperson of the Management Council.

Article 10. Chairperson of the Management Council

1. Chairperson of the Management Council is the head of the Management Council, appointed by the Management Council by means of ballot and approved by a competent authority.

2. Chairperson of the Management Council must have good ethical standards, possess two-year associate degree or higher, and have graduated from training courses in child management, care, fostering and education or training courses for educational managers as regulated.

3. Chairperson of the Management Council may concurrently hold the position of the Principal if he/she satisfies all of the standards of Principal as regulated in Clause 1 Article 13 of these regulations.

4. Chairperson of the Management Council shall discharge and exercise the following duties and rights:

a) Manage operations of the Management Council; have the right to convene meetings of the Management Council; bear the prime responsibility for decisions of the Management Council, and supervise the implementation of such decisions; chair meetings of the General Meeting of capital-contributing members.

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c) Invest and manage preschool’s facilities, and provide equipment, devices, toys, teaching and learning materials for meeting demands and quality of child fostering, care and education activities.

d) Pay salaries, bonuses, health insurance, social insurance and unemployment insurance premiums, and other amounts to the Principal, Deputy Principals, teachers and employees with labour contracts.

dd) Sign labour contracts with Principal, Deputy Principals, teachers and employees.

e) Manage personnel and use the seal of the preschool or kindergarten within the ambit of functions and duties of the Management Council, and sign documents and/or decisions made by the Management Council.

g) Make agreement on tuition with children’s parents or sponsors.

h) Exercise other rights and discharge other duties as mentioned in the organizational and operational regulations of the preschool or kindergarten.

5. In case the Chairperson of the Management Council is absent for a given period as regulated in the preschool or kindergarten’s organizational and operational regulations, Deputy Chairperson of the Management Council (if any) or one of members of the Management Council must be authorized to exercise rights and discharge duties of the Management Council’s Chairperson. Such authorization must be made in writing, publicly announced and reported to the higher-level educational authority.

In case the Management Council’s Chairperson resigns or is dismissed, the competent authority shall convene the meeting of the Management Council to appoint one of its members to the position of Acting Chairperson of the Management Council. The appointment and approval for the position of Acting Chairperson of the Management Council shall comply with rules for appointment of Chairperson of the Management Council. The term of office of Acting Chairperson of the Management Council shall be not exceed 6 months from the date on which decision on approval thereof is granted, and an individual may not be appointed to such position in two consecutive terms of office.

Article 11. Private preschools and kindergartens having no Management Council established

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2. The Investor shall have duties and rights as those of the Management Council, and be responsible for implementing regulations in Article 9 and Clause 4 Article 10 of these regulations. The Investor may be also the school Principal if he/she satisfies all of the standards mentioned in Clause 1 Article 13 of these regulations.

3. If the Principal is not the Investor, he/she must bear responsibility before the Investor for implementation of rights and duties specified in Clause 4 Article 13 of these regulations.

Article 12. Supervisory Board

1. The Supervisory Board of a private preschool or kindergarten is established by its Management Council, and has 3 – 5 members, including the representatives of capital-contributing members, teachers and children’s parents. At least one member of the Supervisory Board must specialize in accounting. The Head of the Supervisory Board shall be directly appointed by the Management Council.

2. A member who is appointed to the Supervisory Board must not be a member of the Management Council, Principal or Chief Accountant of the preschool of kindergarten nor their parent, spouse, child or sibling.

3. The term of office of the Supervisory Board shall be subject to that of the Management Council.

4. The Supervisory Board shall discharge and exercise the following duties and rights:

a) Supervise activities of a preschool or kindergarten, the Management Council, the School Managing Board and units or organizations in that preschool or kindergarten;

b) Supervise all financial matters of the preschool or kindergarten and make financial information available to all people in the preschool or kindergarten.

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d) Present reports at meetings of the General Meeting of capital-contributing members on the supervision of the preschool or kindergarten's operations;

dd) Exercise other rights and discharge other duties as mentioned in the organizational and operational regulations of the preschool or kindergarten.

Article 13. Principal

1. The Principal of a private preschool or kindergarten must satisfy all of the standards of preschool principal as set forth in the Preschool Charter, is under 65 years of age and must not be an official or public employee of a state agency.

2. The Principal shall directly run and manage operations of the preschool or kindergarten; bear responsibility before the law, higher-level educational authority and the Management Council (if any) for organization and management of specialized activities, child fostering, care and education quality and other operations of such preschool or kindergarten within the ambit of his/her duties and power. The Term of office of a Principal is 5 (five) years.

3. With regard to a private preschool or kindergarten where the Management Council is established, the Principal shall be recommended by the Management Council, appointed by ballot with more than 50% of "yes" votes, approved by the General Meeting of capital-contributing members and the competent state authority under the decision on approval.

4. With regard to a private preschool or kindergarten where the Management Council is established, apart from rights and duties prescribed in the Preschool Charter and regulations in Clause 2 of this Article, the Principal shall also have the following duties and rights:

a) Organize the implementation of decisions of the Management Council;

b) Mobilize, manage and use resources, conduct and manage child fostering, care and education activities and other activities of the preschool or kindergarten as regulated, ensure the quality and the conformity thereof with prevailing laws and the plans approved by the Management Council for the purpose of performing the preschool or kindergarten’s development objectives;

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d) Prepare and submit estimates and annual financial statements to the Management Council for approval; implement financial plan in conformity with regulations of the preschool or kindergarten; submit periodical reports to the Management Council and relevant authority on finance and operations of the preschool or kindergarten;

dd) Carry out measures for ensuring security and orders, and protecting the environment and safety in the preschool or kindergarten;

e) The Principal may attend meetings of the Management Council (if he/she is not a member of the Management Council) but does not have the voting right; is responsible for presenting reports to the General Meeting of capital-contributing members on the preschool or kindergarten’s child care and education activities; is entitled to stick to his/her opinions which are inconsistent with decision of the Management Council and report such disagreement to the higher-level educational authority for consideration.

5. Within a given period, an individual is allowed to act as the Principal of the only private preschool or kindergarten.

Article 14. Organizational structure and management of operations of private independent preschool education groups and classes

1. The organizational structure of a private preschool education group or class must adhere to regulations on organizational structure prescribed in the Preschool Charter and correspond to its conditions and scale.

2. Children attending a private preschool education group or class shall be subject to regulations in Article 13 of the Preschool Charter. The number of children of a private preschool education group or class shall not exceed 50 (fifty) children.

3. Conditions and procedures for foundation, merger, division, separation, suspension and dissolution of educational activities of private preschool education groups or classes shall comply with regulations of the Law on education and the Preschool Charter.

4. In special places where the preschool educational establishment network cannot meet demands for sending children to school, individuals may establish preschool educational groups to satisfy demands of parents for child fostering, care and education provided that such establishment of establish preschool educational groups must be registered at the Commune-level People’s Committees.

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- The maximum number of children of a preschool educational group is 07 (seven) children;

- The child caregiver must demonstrate his/her good health, be not suffered from any of infectious diseases, have competence to bear civil liability and graduate from training courses in child fostering and care as regulated;

- Facilities of a preschool educational group must satisfy the following conditions:

+ The minimum area of a child fostering and care room is 15m²; this room must ensure safety, be naturally illuminated and well-ventilated with cemented, tiled or wooden floor, and separated from other areas by a door;

+ Have equipment and toys which must be safe and age-appropriate to children;

+ Have full amount of items to serve children’s meals, sleep and nap, and other activities, and equipment for child fostering and care activities; provide full amount of boiled water to children every day;

+ It must be equipped with restroom and toilet equipment which must be appropriate to children; have clean water for children’s activities.

- Make written agreement with parents on fostering, caring, and ensuring safety for children while they attend the preschool educational group.

- Instructional materials for child care and education must be available.

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5. The Commune-level People’s Committee shall carry out regular or unscheduled inspection of activities of private independent preschool education groups and classes in the commune as regulated in Clause 4 of this Article; discover and take actions against violations in a timely and strict manner, and suspend activities of preschool education groups and classes that fail to satisfy conditions for child fostering, care and education.

Article 15. Heads of private independent preschool education groups and classes

1. The head of a private independent preschool educational group or class is the applicant for permit to establish that private independent preschool education group or class.

2. Standards:

a) The applicant for permit to establish a private independent preschool education group or class must be a citizen of the Socialist Republic of Vietnam.

b) Have good ethical standards and characters;

c) Have good health;

d) Hold a graduation diploma of high school or higher; have graduated from training courses in child management, care, fostering and education or training courses for educational managers as regulated.

3. Duties and rights:

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- Assume responsibility before the President of the Commune-level People’s Committee and Division of Education and Training for activities of the private independent preschool education group or class under his/her management;

- Instruct and manage child fostering, care and education activities of that private independent preschool education group or class;

- Assure safety of children, teachers and employees in the private independent preschool education group or class;

- Invest and manage material facilities, equipment and toys to serve child fostering, care and education activities of that private independent preschool education group or class as regulated;

- Pay salaries, bonuses, health and social insurance premiums and other amounts to teachers and employees;

- Make plan for regular health examination and comply with policies on summer and public holidays for teachers and employees in conformity with state regulations;

- Publicly announce information of sources of revenues and comply with current regulations on revenues and expenditures.

b) Rights:

- Sign labour contracts with teachers and employees as regulated;

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- Act as a teacher if he/she meets all of conditions and standards as regulated;

- Make agreement on tuition rates with children’s parents;

- Attend political, professional and managerial practice improvement classes.

Article 16. Child fostering, care and education programs and activities

1. Private preschools, kindergartens, preschool education groups and classes shall execute the Early Childhood Education program adopted by Ministry of Education and Training.

2. Documentation system for organization and assessment of child fostering, parenting, care and education activities shall be subject to regulations thereof in the Preschool Charter.

Chapter III

TEACHERS, EMPLOYEES AND CHILDREN

Article 17. Standards, duties and rights of teachers and employees

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A teacher of a private preschool, kindergarten, independent preschool education group or class must meet all standards of virtuous character, professional qualification and health status in compliance with regulations in the Law on education and the Preschool Charter.

2. Duties and rights of teachers and employees

a) Discharge all duties specified in the labour contracts signed with the Chairpersons of the Management Councils, Investors or heads of private independent preschool education groups or classes; have duties and rights prescribed in the Law on education and the Preschool Charter.

b) Enjoy salaries and policies on social insurance, health insurance and unemployment insurance as regulated; attend social organizations or unions and enjoy other benefits as regulated by prevailing laws;

c) Be rewarded for excellent achievements in compliance with regulations of educational authorities; and considered for awarding “Nhà giáo ưu tú” (“Meritorious Teacher”) or “Nhà giáo nhân dân” (“People’s Teacher”) title and commemorative medals for the cause of education.

Article 18. Children’s duties and rights

Children attending private preschools, kindergartens, independent preschool education groups and classes shall have rights and discharge duties as regulated in the Preschool Charter; and be eligible for welfare benefits in compliance with current state regulations.

Chapter IV

FACILITIES, FINANCE AND ASSETS

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1. Preschools, kindergartens, preschool education groups and classes that are established under the private form must satisfy all conditions for facilities, equipment, tools and toys as regulated in the Preschool Charter and relevant regulations on facilities, equipment and toys adopted by Ministry of Education and Training.

2. Encourage private preschool education establishments to use modern facilities and equipment for improving child care and education quality.

Article 20. Finance

1. Private preschools, kindergartens, preschool education groups and classes shall operate on the principle of voluntary contribution of capital, exercising financial autonomy and self-balancing revenues and expenditures; implement regulations on accounting, auditing and liabilities to state budget and other relevant regulations.

2. Private preschools, kindergartens, preschool education groups and classes are allowed to carry out the capital mobilization under the form of shares or contributions from staff members and mobilize other capital sources through the cooperation with domestic and foreign enterprises, economic groups, financial organizations and individuals. The capital mobilization under the form of shares must be specified in the Scheme on school foundation.

3. Funding of private preschools, kindergartens and independent preschool education groups or classes is derived from:

a) Contributions made by founding organizations or individuals and additional financial resources derived from school's annual operating results;

b) Tuition and fees paid by learners in compliance with prevailing laws;

c) Interests accrued from deposits at banks, State Treasuries and other credit institutions;

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dd) Loans from banks, credit institutions or individuals;

e) Funding from the state budget for performance of duties assigned by the Government;

g) Other lawful revenues.

Article 21. Expenditures

1. Expenditures for salaries, allowances, wages and bonuses; payment of insurance premiums; activities of unions; funding for specialized activities, and supports for school's teachers, managers and employees to attend professional improvement courses;

2. Expenditures for foods and meals provided to semi-boarding children (if any);

3. Expenditures for administrative management;

4. Expenditures for constructing and repairing material facilities, equipment, devices and toys; teaching and learning materials; payment of rental of leased facilities (if any);

5. Expenditure for fixed assets depreciation;

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7. Expenditure for welfare of the community and awards;

8. Other lawful expenditures.

Article 22. Management and use of financial resources

1. Loans and mobilized capital

a) Private preschools, kindergartens, preschool education groups and classes must carefully manage and use loans and mobilized capital for correct purposes as committed with the lenders;

b) Based on annual income statement, private preschools, kindergartens, preschool education groups and classes may divide the surplus to their capital-contributing members after have set up reserve funds.

2. Private preschools, kindergartens, independent preschool education groups and classes shall decide and assume responsibility for contents and levels of expenditures provided that such expenditures must be in conformity with state regulations. Expenditures must be monitored and recorded in accounting books. The Management Councils or the Investors shall decide the establishment of reserve fund and splitting of profits to capital-contributing members in conformity with organizational and operational regulations of their preschools or kindergartens.

3. Private preschools, kindergartens, preschool education groups and classes must carry out regular self-inspection and bear the inspection by higher-level financial authorities in compliance with state regulations on use of funds and increase or decrease of capital resources of preschools and kindergartens.

4. Private preschools, kindergartens, preschool education groups and classes must, on the quarterly and annual basis, submit reports on financial activities to sector-managing authority, financial agency and tax agency at the same level in compliance with current regulations on accounting which are applicable to non-public service providers. Accounting and statistical works must be performed in compliance with the laws.

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Article 23. Management and use of assets

1. Assets of a private preschool, kindergarten, preschool education group or class include personal assets, community assets contributed as capital and assets formed during its operation (including donated assets or non-refundable aids). These kinds of assets are used to serve common interests of the preschool or kindergarten. Division of assets to individuals is prohibited.

2. Annually, the preschool or kindergarten must establish a valuation board to determine value of its assets and reinvest or buy more assets. Unused assets or assets whose value is totally depreciated may be liquidated or sold to raise finance of preschool or kindergarten.

3. If assets are converted or transferred, or child care and education activities are terminated, the preschool or kindergarten must establish the asset liquidation board to inventory all assets and return capital to capital-contributing members in accordance with current regulations.

Chapter V

INSPECTION, COMMENDATION AND TAKING ACTIONS AGAISNT VIOLATIONS

Article 24. Inspection

1. Private preschools, kindergartens, preschool education groups and classes shall carry out the self-inspection of educational activities on a regular basis in compliance with current regulations.

2. Educational authorities at all levels shall, within their competence, carry out the inspection and accreditation of educational quality in compliance with regulations adopted by Ministry of Education and Training and laws on inspection; resolve complaints or denunciations in compliance with regulations and laws on complaints and denunciations.

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Teachers, employees and organizations in private preschools, kindergartens, preschool education groups or classes that have made significant contribution to the cause of preschool education shall be rewarded in compliance with regulations in the Law on Emulation and Commendation.

Article 26. Taking actions against violations

1. Private preschools, kindergartens, preschool education groups and classes are not allowed to give permission to any individual or organization to use their prestige or facilities to commit acts in violation of the law and conduct commercialization activities in the education sector for seeking personal profit and inconsistently with objectives in their operation plans.

2. In cases where evidence is sufficient to prove that a private preschool, kindergarten, preschool education group or class fails to comply with state laws, regulations and rules adopted by Ministry of Education and Training; fails to ensure safety and quality of child fostering, care and education; fails to satisfy requirements on facilities and equipment; or still carries out educational activities without decision on permission to found and carry out educational activities, one of the following disciplinary measures shall be imposed subject to the level of violation:

a) Written warnings;

b) Penalties for administrative violations as regulated by prevailing laws;

c) Suspension of individual, manager, teacher, employee from the preschool or preschool education establishment, or suspension of educational activities of the preschool or preschool education establishment;

d) Suspension of operation or compulsory dissolution;

dd) Request competent authorities to take actions as regulated by laws./.