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THE
MINISTRY OF FINANCE
THE MINISTRY OF EDUCATION AND TRAINING
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
35/2003/TTLT/BTC-BGDDT
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Hanoi,
April 17, 2003
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JOINT CIRCULAR
GUIDING SOME SPENDING CONTENTS AND LEVELS FOR THE PROJECT ON
DEVELOPMENT OF PRIMARY SCHOOL TEACHERS
Pursuant to the Development Credit Agreement
No. 3594-VN of April 2, 2002; the Agreement No. TF 023861 of April 2, 2002 between
the Vietnamese Government and the World Bank (WB) on non-refundable aid from
the DFID's trust-guarantee fund for donation to the Project on Development of
Primary School Teachers;
Pursuant to the Prime Minister's Decision No. 906/QD-TTg of July 24, 2001 on
the investment (first phase) in the Project on Development of Primary School
Teachers;
Pursuant to the Finance Minister's Decision No. 112/2001/QD-BTC of November 9,
2001 promulgating some spending norms applicable to projects funded with
borrowed official development assistance (ODA);
Pursuant to the Education and Training Minister's Decision No.
6051/QD-BGDDT-TCCB of November 5, 2001 on setting up the Coordinating Board for
the Project on Development of Primary School Teachers;
The Ministry of Finance and the Ministry of Education and Training hereby
jointly guide some spending contents and levels for the Project on Development
of Primary School Teachers as follows:
I. GENERAL PROVISIONS:
1. The Ministry of Education and Training is the
agency which manages the Project on Development of Primary School Teachers.
The Coordinating Board for the Project on
Development of Primary School Teachers (hereinafter referred to as the Project
Coordinating Board) shall perform the tasks of organizing the implementation
and coordination of the project's activities.
2. Funding for the implementation of the Project
on Development of Primary School Teachers belongs to non-business capital
source, including:
- Capital borrowed from the World Bank (WB);
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- Reciprocal capital of the Vietnamese
Government.
3. The provisions of this Joint Circular shall
apply only to the Project on Development of Primary School Teachers.
II. SPECIFIC PROVISIONS:
1. Determination of spending
tasks:
1.1. Capital borrowed from the WB:
- Payment for the procurement of goods,
materials, equipment, facilities and instruments in service of the experimental
teaching and learning;
- Payment for domestic and overseas training,
including: seminars, fostering and training of teachers, performance of
experimental teaching, elaboration of framework curriculums and compilation of
teaching stuff.
1.2. Non-refundable aid from the DFID:
- Payment for domestic consultancy (including
wages for contractual personnel engaged in professional jobs in cases where
such is approved in writing by the DFID and the WB) and foreign consultancy;
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1.3. Reciprocal capital of the Vietnamese
Government:
- Payment for regular activities of the Project
Coordinating Board: house rents, stationery; electricity- and water-supply
charges; communications, lease contracts, taxes...
- Payment of wages to contractual drivers and
service personnel...
- Payment for domestic training: seminars,
fostering and training of teachers, performance of experimental teaching,
elaboration of framework curriculums and compilation of teaching stuff;
- Payment for the procurement of goods,
documents, equipment, facilities and instruments in service of the experimental
teaching and learning.
1.4. The spending of the project's capital
sources for the above-stated tasks shall strictly comply with the proportions
prescribed in the Credit Agreement and the Agreement on Non-refundable Aid.
2. Spending contents and levels
of the project:
2.1. Expenses for domestic conferences,
seminars, training and fostering:
- The Project Coordinating Board shall elaborate
detailed reports on the contents, numbers of participants, time and venues,
compatible with the project implementation requirements and the terms
prescribed in the Credit Agreement and the Agreement on Non-refundable Aid.
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- The spending levels for training courses of a
duration of over 10 days and domestic training courses shall comply with the
contracts between training establishments and the project, with the approval of
the Ministry of Education and Training.
2.2. Expenses for experimental teaching and
payment of responsibility allowances for teachers and school-level
administrators of selected pedagogic schools and primary schools:
- Payment of allowances for teachers performing
demonstration teaching: VND 10,000/period.
- Payment of expenses for teachers performing
experimental teaching: VND 5,000/period.
- Payment of responsibility allowances for
school-level administrators (principals and vice principals directly
participating in the project's activities) of selected pedagogic schools and
primary schools, and members of Experimentation Steering Committees of various
levels (if any): not exceeding VND 150,000/person/month.
2.3. Expenses for elaboration of framework
curricula for assorted majors and compilation of curricula for study subjects:
- Compiling introductory documents and draft
documents for discussion and conclusion of the Councils for Elaboration of
Curricula: VND 50,000/page.
- Elaborating framework curricula and curriculum
of study subjects:
* Elaboration of curricula: VND 55,000/period.
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* Judgment and commenting: VND 25,000/period.
- Compilation of teaching stuff:
* Teaching stuff writing: VND 50,000/page.
* Correction and editing: VND 25,000/page.
* Judgment and commenting: VND 20,000/page
2.4. Spending norms for translation:
To comply with the Finance Minister's Decision
No. 112/2001/QD-BTC promulgating some spending norms applicable to projects
funded with borrowed official development assistance (ODA), concretely as
follows:
(1) Translation:
- Translation of documents from foreign
languages into Vietnamese: not exceeding VND 35,000/page of 300 words.
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(2) Interpretation:
- Ordinary interpretation: not exceeding VND
70,000/hour/person, equivalent to a maximum of VND 560,000/person/day of 8
working hours.
- Simultaneous interpretation: not exceeding VND
150,000/hour/person, equivalent to a maximum of VND 1,200,000/person/day of 8
working hours.
The above-stated spending norms for translation
and interpretation shall apply only to cases where the project needs to hire
translators and/or interpreters from outside and not apply to translators and/or
interpreters being the project officers.
2.5. Expenses for seminars as well as short-term
and long-term training in foreign countries:
- The spending levels for officials
participating in seminars as well as short-term training courses in foreign countries
shall comply with the Finance Ministry's Circular No. 45/1999/TT-BTC of May 4,
1999 stipulating the regime of working-trip allowances for State officials and
employees on overseas short-term working missions and the Finance Ministry's
Circular No. 108/1999/TT-BTC of September 4, 1999 guiding and supplementing
some points of Circular No. 45/1999/TT-BTC.
- For the task of overseas long-term training:
+ On the basis of the Education and Training
Ministry's stipulations on the selection of students under the scheme on
training scientific and technical officials at foreign training establishments
with the State budget, the Project Coordinating Board shall work out a
Regulation on selection of students to be sent abroad for long-term training
and submit it to the Ministry of Education and Training for approval.
+ The spending levels shall comply with the
provisions in Joint Circular No. 88/2001/TTLT/BTC-BGDDT-BNG of November 6, 2001
of the Ministry of Finance, the Ministry of Education and Training and the Ministry
for Foreign Affairs, guiding the management and allocation of State budget
funding for the scheme on training scientific and technical officials at
foreign training establishments with the State budget, Joint Circular No.
28/2003/TTLT-BTC-BGDDT of April 4, 2003 of the Ministry of Finance and the
Ministry of Education and Training stipulating the regime of collection and use
of fees for sitting in enrolment examinations (enrolment fees) to
education-training establishments of the national education system.
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2.6. Domestic surveys being constituents of the
project shall comply with the contracts between the Project Coordinating Board and
domestic consultancy units on the basis of the surveys' requirements. The
spending levels for those tasks shall be decided by the Project Coordinating
Board on the basis of the spending levels prescribed in the Finance Ministry's
Circular No. 114/2000/TT-BTC of November 27, 2000 guiding the management of
funding for surveys funded with the State budget's non-business capital source.
2.7. Payment for overtime work shall comply with
the provisions of the Labor Code and the Labor, War Invalids and Social Affairs
Ministry's Circular No. 18/LDTBXH-TT of June 2, 1993 guiding the implementation
of the regime of wages and allowances for overtime work and night work.
2.8. The levels of package payment of mobile
phone charges shall be as follows:
- For the head of the Project Coordinating
Board: not exceeding VND 300,000/month.
- For project assistants: not exceeding VND
200,000/month.
2.9. The levels of package payment of
working-trip allowances for officials and employees who have to regularly use
their personal means for working missions shall not exceed VND
100,000/month/person.
2.10. Expenses for the experimentation and
implementation of professional standards and training modules as well as
payment for allowances to primary school teachers:
- Elaborating documents guiding the application
of professional standards to the evaluation of primary school teachers;
- Analyzing requirements of programs on training
and fostering primary school teachers;
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- Compiling and teaching experimental
curriculums and new teaching stuff for fostering primary school teachers at
pedagogic schools and primary schools
Basing himself/herself on the contents and
nature of the works, the head of the Coordinating Board shall decide the form
of implementation of the works (work-based contracts, time-based contracts,
package contracts...) and the spending level for each piece of work suitable to
the funding capability of the project.
2.11. Apart from the above-stated spending
contents and levels, the Project on Development of Primary School Teachers may
use funding from the DFID's non-refundable aid for spending on the following
contents:
a) Payment of salaries to contractual personnel
working for the project at the following levels:
- Level 1: Between USD 100/person/month and USD
200/person/month.
- Level 2: Between USD 200/person/month and USD
250/person/month.
Basing himself/herself on the working capacity
and quality, the head of the Project Coordinating Board shall report to the
Minister of Education and Training for the latter to approve the payment of
salaries to contractual personnel of the project.
b) Payment of salaries for domestic consultants
(domestic consultants recruited to positions prescribed in the Agreement; the
recruitment process shall strictly comply with the guidance of the World Bank,
the donors and the Vietnamese Government) at the following levels:
- Level 1: Between USD 250/person/month and USD
450/person/month.
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- Level 3: Between USD 600/person/month and USD
800/person/month.
Basing himself/herself on the work requirements,
the qualifications of the specialists and the agreements thereon, the Ministry
of Education and Training shall decide or authorize the head of the Project
Coordinating Board to decide the payment of salaries to domestic specialists.
3. Estimation, allocation,
management and settlement of funding:
The estimation, management, allocation and
settlement of funding shall comply with current mechanisms applicable to
non-business ODA source.
3.1. Estimation:
Annually, strictly according to the stipulations
on the elaboration of State budget estimates, the Project Coordinating Board
shall work out and send the project's budget estimates to the Ministry of
Education and Training for inclusion into the Education and Training Ministry's
budget estimates to be sent to the Ministry of Finance and the Ministry of
Planning and Investment for summing-up and submission to the Government then
the National Assembly for approval.
The project's annual cost estimates must clearly
determine the sources of borrowed capital, non-refundable aid and reciprocal
capital (non-business capital) of the Vietnamese Government.
After being assigned plans by the Prime
Minister, the Finance Ministry shall notify the budget expenditure estimates to
the Ministry of Education and Training, including the project's budget
estimates. The Ministry of Education and Training shall allocate funding to the
project according to current regulations.
On the basis of the annual funding estimates
allocated to the project, the Project Coordinating Board shall formulate and
send its financial plans to the Ministry of Education and Training and the
Ministry of Finance. Basing itself on the project's financial plans and the
opinions of the Ministry of Education and Training, the Ministry of Finance
shall issue written agreement on the project's financial plans and send it to
the Ministry of Education and Training and the State Treasury.
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The process, procedures and requirements on
spending dossiers shall comply with the Finance Ministry's Circular No. 40/1998/TT-BTC
of March 31, 1998 guiding the regime of management, allocation and payment of
State budget expenditures via State Treasuries and relevant documents.
The State Treasuries shall have to control
spending items for activities carried out by the Project Coordinating Board
under the project's scope.
The allocation of reciprocal capital from the
State budget to the project shall comply with the current regulations on
allocation of State budget capital.
3.3. Withdrawal and use of capital borrowed from
the World Bank (WB):
The procedures and mode for withdrawal of
capital from the source of capital borrowed from the WB shall comply with the
provisions in Joint Circular No. 81/1998/TTLT-BTC-NHNN of June 17, 1998 of the
Ministry of Finance and the State Bank guiding the process, procedures and
management of capital withdrawal for official development assistance sources
and Decision No. 96/2000/QD-BTC of June 12, 2000 of the Minister of Finance
promulgating detailed guidance on the process and procedures for withdrawal of
ODA capital.
3.4. The accounting, settlement and management
of assets shall comply with current regimes applicable to administrative and
non-business sectors.
The audit work shall strictly comply with the
provisions in the Agreement and principles of the donors.
III. IMPLEMENTATION PROVISIONS
This Joint Circular takes effect 15 days after
its publication in the Official Gazette.
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Any difficulties and problems arising in the
course of implementation should be reported to the two ministries for
consideration and settlement.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Nguyen Cong Nghiep
FOR THE MINISTER OF EDUCATION
AND TRAINING
VICE MINISTER
Dang Huynh Mai