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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.
15/2010/TTLT-BTC-BGDDT
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Hanoi,
January 29, 2010
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JOINT CIRCULAR
GUIDING THE MANAGEMENT AND USE OF FUNDING FOR IMPLEMENTATION
OF THE SCHOOL EDUCATION QUALITY ASSURANCE PROGRAM FOR THE 2010-2015 PERIOD
THE MINISTRY OF FINANCE - THE MINISTRY OF EDUCATION
AND TRAINING
Pursuant to Financing Agreement
No. 4608-VN concluded on August 21, 2009, between Vietnam and the World Bank's
( WB) International Development Association (IDA);
Pursuant to the Government's Decree No. 131/2006/ND-CP of November 9, 2006,
promulgating the Regulation on Management and Use of Official Development
Assistance;
Pursuant to the Government's Decree No. 60/2003/ND-CP of June 6, 2003,
detailing and guiding the implementation of the Law on the State Budget;
Pursuant to the Government's Decree No. 118/2008/ND-CPof November27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government's Decree No. 32/2008/ND-CP of March 19, 2008,
defining the functions, tasks, powers and organizational structure of the Ministry
of Education and Training;
The Ministry of Finance and the Ministry of Education and Training jointly
guide the management and use of funding for implementation of the School
Education Quality Assurance Program for the 2010-2015 period, as follows:
Chapter I
GENERAL PROVISIONS
Article 1.
Scope of regulation, subjects of application
1. This Circular guides the
management and use of funding for implementation of the School Education
Quality Assurance Program for the 2010-2015 period (SEQAP), including the
management and use of capital; the formulation and allocation of cost
estimates, payment and settlement; as well as the reporting, inspection and
supervision regime.
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3. The SEQAP is aimed at
improving the quality of primary education in Vietnam through supporting the
Government in implementing full-day schooling program (FDS) in 36 disadvantaged
provinces nationwide, with priority given to poor pupils and extremely
disadvantaged pupils (the list of participating provinces is provided in
Appendix 1 to this Circular, not printed herein).
Article 2.
Capital sources of the SEQAP
1. The SEQAP has a total capital
of about USD 186 million, of which:
a/ SDR 85.4 million (equivalent
to USD 127 million at the time of negotiation) is the IDA (WB)'s loan;
b/ GBP 17 million is
non-refundable aid from the UK Department of International Development (DFID);
c/ EUR 6 million is the Belgian
nonrefundable aid; and,
d/ USD 27.9 million is the
domestic capital contributed from the state budget, including:
- USD 12.1 million from the
central budget (for program management, procurement of equipment and supplies);
- USD 15.8 million from
provincial budgets (for payment of teachers' extra salaries as a result of
full-day teaching, design consultancy and construction supervision costs, as
well as expenses for activities of the district-level program management
units).
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a/ Transfer into the state
budget for program implementation in participating provinces (program-based
management). The program's funding to be managed in this way is about USD 163
million, including:
- For capital construction
investment: USD 51.4 million, of which:
+ USD 46.9 million for capital
construction
+ USD 4.5 million for design consultancy
and construction supervision
- For non-business
administration: USD 111.6 million
b/ USD 23 million of
non-business administrative funding will be managed as for ODA projects.
Article 3.
Capital use principles of the SEQAP
1. For capital subject to
program-based management: The central budget shall provide targeted support to
local budgets for implementation of the program.
2. For capital subject to
project-based management: The state budget shall make allocations to the
Ministry of Education and Training for project implementation and management
according to current regulations applicable to ODA projects.
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4. The use of capital sources of
the SEQAP must comply with current Vietnamese law and donors' regulations
applicable to the program.
Article 4.
Organization of implementation and responsibilities of the involved parties
1. The Ministry of Education and
Training is the SEQAP-managing agency. The Ministry of Finance, the Ministry of
Planning and Investment and relevant agencies shall coordinate with the
Ministry of Education and Training in implementing the program in strict
accordance with the Government's and donors' regulations.
2. The Ministry of Education and
Training shall set up a board for management of the SEQAP (below referred to as
the Program Management Board) which is a unit responsible for coordinating and
organizing the implementation of the SEQAP, including:
a/ Formulating an overall plan
and annual detailed plans;
b/ Guiding, overseeing,
evaluating the formulation and implementation of the plans by participating
provinces;
c/ Reviewing the implementation
of the SEQAP and reporting the results to the Ministry of Education and
Training, relevant agencies and donors;
d/ Being directly responsible
for managing expenditures, capital withdrawal, payment and disbursement
procedures, with regard to expenditures falling under ODA projects, in
accordance with current regulations.
3. Provincial-level People's
Committees shall direct the implementation of the SEQAP's activities in
localities according to the commitments in their Memoranda of Understanding
signed with the Ministry of Education and Training. Provincial-level People's
Committees shall designate provincial-level Education and Training Departments
to act as contact points in the implementation of the activities.
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5. Provincial-level Planning and
Investment Departments, Finance Departments, State Treasuries and concerned
units shall coordinate with provincial-level Education and Training Departments
in the process of implementation of the program in their respective provinces.
6. District-level People's
Committees shall set up district-level program management units, with directors
being leaders of the district-level People's Committees, deputy directors being
heads of district-level education and training offices and members being
representatives of relevant divisions and divisions. District-level program
management units shall coordinate and organize the program implementation in
districts, including:
a/ Formulating an overall plan
and annual detailed plans:
b/ Guiding, supervising and
evaluating the plan formulation and implementation by the units involved in the
program;
c/ Directly organizing the
implementation of the program's activities in districts;
d/ Summarizing the program
implementation results and reporting thereon to district-level People's
Committees and provincial-level Education and Training Departments according to
regulations.
Article 5.
Program-based expenditure items
1. Item 1: Improving school
infrastructure and equipment, including capital construction works; design
consultancy and construction supervision;
2. Item 2: Procurement;
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4. Item 4: School education fund
5. Item 5: Pupil welfare fund
6. Item 6: Building the FDS
capacity
7. Item 7: Extra salaries for
teachers.
Article 6.
Expenditures made by the Program Management Board
The Program Management Board
shall make expenditures:
1. Printing of manual guides,
extra workbooks for pupils, instructions for teachers involved in extra
teaching on mathematics, Vietnamese language, ethnic language, full-day
learning format; procurement of equipment, means of transport and wooden furniture
for the Program's office.
2. International consultancy.
3. National consultancy.
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5. Domestic training and
workshops.
6. Operation of the office of the
Program Management Board: salaries and salary allowances for part-time
officers, drivers, servants; rents of working offices, stationery, electricity,
water, hire contracts, field trips for inspection and supervision purposes,
taxes and other prescribed expenses. Expenses on operation of the office of the
Program Management Board must comply with donors' regulations and current law.
Chapter II
MANAGEMENT AND USE OF
CAPITAL
Article 7.
School infrastructure improvement
1. The management and use of
capital for improving school infrastructure must comply with current
regulations on management of the state budget's investment capital and this
Circular's provisions.
2. Agencies competent to decide
on investment in projects to improve school infrastructure under the SEQAP
shall comply with the Government's Decree No. 12/2009/ND-CP of February 10,
2009, on management of construction investment projects.
3. Improving school
infrastructure includes building classrooms, multifunctional classrooms and
toilets; design consultancy and construction supervision.
4. The bidding for capital
construction packages must comply with the WB's regulations:
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b/ For bidding packages with
converted equivalent value of USD 100,000 or more, public bidding shall apply.
Investors shall formulate investment projects, publicize invitations for bids
on at least one newspaper which is published nationwide;
c/ For bidding packages valued
at over USD 3,000,000, international public bidding shall apply;
d/ For capital construction
bidding packages, contractor appointment is not allowed. Contractor appointment
may apply only in urgent cases to remedy consequences of natural disasters,
floods in localities as approved by the WB.
5. Bidding packages for design
consultancy and supervision must comply with the Vietnamese State's regulations
on construction investment and bidding.
Article 8.
Procurement
1. District-level program
management units shall conduct procurement in accordance with current
Vietnamese regulations on procurement and bidding.
2. Procurement covers computers
and specialized equipment for information source centers of education and
training offices; furniture, supplemental equipment for newly built works;
additional textbooks and learning materials for poor pupils and teaching
materials for teachers.
Article 9.
Training and workshops
1. Expenses on training and
workshops at provincial and district levels must comply with current
regulations and this Circular's provisions.
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a/ Compiling documents for
educational training and retraining as well as local cultural courses;
b/ Organizing conferences,
seminars as well as training and retraining courses;
c/ Organizing short-term
courses; d/ Conducting survey, inspection and supervision within the framework
of the SEQAP.
3. Participants in training, retraining
courses and workshops will be teachers, principals and assistant principals of
primary schools in districts selected for the Program and educational
administrators at different levels (education and training departments,
offices).
4. Expenditure norms for
above-mentioned activities must comply with current regulations as follows:
a/ Expenditures for professional
training and retraining of teachers, lecturers and educational administrators
must comply with the Finance Ministry's Circular No. 51/2008/TT-BTC of June 16,
2008, guiding the management and use of funding for training and retraining of
cadres and civil servants as well as its supplements or amendments (if any);
b/ Expenditures for professional
training and retraining conferences and workshops, inspection and supervision
trip allowances comply with the Finance Ministry's Circular No. 23/2007/TT-BTC
of March 21, 2007, providing for work trip allowances and conference expenses
paid by state agencies and non-business administrative units; Circular No.
127/2007/TT-BTC of October 31, 2007, amending and supplementing Circular No.
23/2007/TT-BTC of March 21, 2007; Circular No. 142/2009/TT-BTC of July 14,
2009, amending and supplementing Circular No. 23/2007/TT-BTC of March 21, 2009;
Circular 91/2005/TT-BTC of October 18, 2005, providing for work trip allowances
applicable to cadres and civil servants on short-term overseas work trips
funded by the state budget; and Circular No. 01/2010/TT-BTC of January 6, 2010,
on expenditures for reception of foreign guests on work trips in Vietnam,
expenditures for international conferences and seminars in Vietnam and
expenditures for local guest reception, and amendments and/or supplements (if
any) to the above documents;
c/ Expenditures for survey
comply with the Finance Ministry's Circular No. 120/2007/TT-BTC of October 15,
2007, guiding the management, use and settlement of funding for surveys covered
with non-business state budget, and its amendments and/or supplements (if any);
d/ Expenditures for compiling documents
for local culture courses must comply with Circular No. 125/2008/TTLT-BTC-BGDDT
of December 22, 2008, of the Ministry of Education and Training and the
Ministry of Finance, guiding the management and use of funding for
implementation of the national target program on education and training to 2010
and its amendments and/or supplements (if any).
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1. The school education fund
covers expenditures for the following:
a/ Maintenance, upgrading and
minor repairs of school facilities;
b/ Additional purchase of FDS
learning equipment;
c/ Additional purchase of
textbooks and learning materials to improve FDS conditions; expenditure levels
must comply with Circular No. 125/2008/TTLT-BTC-BDGDT of December 22, 2008, of
the Ministry of Finance and the Ministry of Education and Training, and its
amendments and supplements (if any);
d/ Support of costs of
telephone, lighting and drinking water for pupils;
e/ Hiring of cooks and pupil
administrators during lunch time where schools provide lunches for pupils;
f/ Organization of extra
educational activities for pupils;
g/ Communication activities to
raise public awareness about FDS;
Expenditures for activities
other than those mentioned above shall all be considered invalid.
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Article 11.
Pupil welfare fund
1. The pupil welfare fund covers
expenditures for:
a/ Lunches for disadvantaged,
poor and ethnic minority pupils participating in the school's FDS program;
b/ Hiring of ethnic language
tutors to help pupils of grades 1 and 2 improve their Vietnamese language
skills;
c/ Awards for disadvantaged,
poor and ethnic minority pupils with regular school attendance or outstanding
study results;
d/ Meals and clothes for poor
pupils in case of natural disasters, floods or storms or exceptional cases.
Expenditures for activities
other than those mentioned above shall all be considered invalid.
2. School principals shall take
responsibility for managing and spending this fund with involvement by the
representatives of parents of school pupils according to the Education and
Training Ministry's regulations in the manual guide for the pupil welfare fund.
School principals shall assign school accountants and cashiers to implement the
accounting/ disbursement regulations in accordance with the State Budget Law
and the Accounting Law. Levels of support for the fund's activities shall be
provided in the operation manual guide of the student welfare fund, to be
issued by the Ministry of Education and Training after consulting the Ministry
of Finance.
Article 12.
Teachers' extra salaries
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a/ Salaries for additionally
recruited teachers;
b/ Salaries for teachers who
teach in extra time (in case additional teachers cannot be recruited), which
comply with Circular No. 50/2008/TTLT-BGDDT-BNV-BTC of September 9, 2008,
guiding the payment of salaries for teachers involved in extra teaching in
public educational establishments.
2. The fund for FDS teachers'
extra salaries shall be covered by the state budget's ODA sources which are
provided as targeted support for local budgets (50%) and the provincial budget
(50%).
Article 13.
Expenditures for building the FDS capacity
1. Expenditures for building the
FDS capacity mean expenditures to build the capacity of local managerial staff
who work on a part-time basis.
2. Beneficiaries of support to
build the managerial capacity shall be guided by the Ministry of Education and
Training based on agreement with donors.
Article 14.
Expenditures for part of the project undertaken by the Program Management Board
1. The procurement covers:
a/ Equipment, wood furniture and
means of transport for the Program Management Board;
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2. International and national
consultancy: The hiring of international consultants or consultancy companies
shall be conducted through international public bidding according to the WB's
regulations. The hiring of national consultants must comply with the Finance
Minister's Circular No. 219/2009/TT-BTC of November 19, 2009, providing a
number of expenditure norms applicable to ODA programs/ projects.
3. Expenditures for overseas
training and retraining comply with Circular No. 144/2007/ TTLT-BTC-BGDDT-BNG
of December 5,2007, of the Ministry of Finance, the Ministry of Education and
Training and the Ministry of Foreign Affairs, guiding the allocation and
management of state budget's overseas training fund for Vietnamese students;
the Finance Ministry's Circular No. 5 l/2008/TT-BT(' of June 16, 2008, guiding
the management and use of funding for training and retraining of cadres and
civil servants; and Circular No. 91/2005/TT-BTC of October 18, 2005, providing
allowances for cadres and civil servants on short-term overseas work trip
funded by the state budget, and amendments and/or supplements (if any) to these
documents.
4. Expenditures for domestic
training comply with current regulations.
5. Expenditures for conferences,
seminars and training courses comply with the Finance Ministry's Circular No.
219/2009/TT-BTC of November 19, 2009, providing a number of spending norms
applicable to ODA programs/ projects.
6. Expenditures for the Program
Management Board comply with the Finance Ministry's Circular No.
219/2009/TT-BTC of November 19, 2009, providing a number of expenditure norms
applicable to ODA programs/projects.
Chapter
III
FORMULATION AND
ALLOCATION OF COST ESTIMATES; PAYMENT AND SETTLEMENT
Article 15.
Formulation of cost estimates
1. Annually, the Program
Management Board shall guide beneficiary localities in formulating program cost
estimates.
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3. A district-level program
management unit shall:
a/ Formulate cost estimates for
implementing the SEQAP's activities in the district, including extra salaries
for teachers, costs of training and retraining, procurement of equipment and
learning materials, costs of strengthening FDS capacity, and program management
costs.
b/ Synthesize cost estimates of
the district-level SEQAP beneficiaries, including cost estimates of primary
schools which make expenditures from the two above-mentioned funds, cost
estimates for capital construction, design consultancy and supervision costs
for investors.
c/ The district-level program
management unit shall synthesize the cost estimates of the SEQAP under Points a
and b, Clause 3 of this Article, report thereon to the district People's
Committee for integration into the district budget and concurrently send it to
the provincia-level Education and Planning Department for integration into the
sector's budget estimate.
4. The provincial-level
Education and Training Department shall:
a/ Formulate cost estimates for
training activities and workshops to strengthen the FDS capacity according to
its assignment;
b/ Synthesize its cost estimates
with those of district-level program management units, to be sent to the
provincial-level Finance Department and Planning and Investment Department for
integration into the provincial budget estimates, as well as to the Program
Management Board for summarization.
5. Based on the donors'
disbursement commitments and implementation results of provinces, the Ministry
of Education and Training shall sum up the SEQAP's cost estimates and draft an
allocation plan to be sent to the Ministry of Planning and Investment and the
Ministry of Finance for summarization and submission to the Government and the
National Assembly for approval as scheduled and according to current
regulations.
6. By the year-end, if provinces
involved in the SEQAP don't use up the allocated funds, the remainder shall be
carried forward to the subsequent fiscal year, not to be used for other
purposes. In the last year of the Program, the remaining funds, if any, shall
be summed up and reported to the Finance Ministry for handling.
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Article 16.
Allocation and assignment of cost estimates
The allocation and assignment of
the SEQAP's costs estimates shall comply with the current State Budget Law and
sub-law documents specifying coded investments and non-business expenditures under
the Program, detailing to each code.
Article 17.
Expenditure control
1. The State Treasuries at all
levels shall control expenditures for activities under the SEQAP.
2. The control must ensure that
expenditures of the SEQAP conform to the Financing Agreement and current
domestic regulations.
3. Dossiers and procedures for
expenditure control:
a/ Expenditures for capital
construction comply with the Finance Ministry's Circular No. 27/2007/TT-BTC of April
3, 2007, guiding the management and payment of investment and non-business
capital of investment and construction nature of state budget sources; Circular
No. 130/2007/TT-BTC of November 2, 2007, amending and supplementing a number of
provisions of Circular No. 27/2007/TT-BTC; Circular No. 88/2009/TT-BTC of April
29,2007, amending and supplementing a number of provisions of Circular No.
27/2007/TT-BTC; and Circular No. 209/2009/TT-BTC of November 5, 2009, amending
and supplementing Circular No. 27/2007/TT-BTC;
b/ Non-business expenditures
comply with the Finance Ministry's Circular No. 79/2003/TT-BTC of August 13,
2003, guiding the management, allocation and payment of state budget
expenditures through the State Treasuries and this Joint Circular;
c/ Project expenditures comply
with the Finance Ministry's Circular No. 108/2007/TT-BTC of September 7, 2007,
guiding financial mechanism applicable to ODA programs and projects, and its
(if any).
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1. The program-based capital
shall be transferred by donors into the Finance Ministry's foreign currency
account opened at the State Bank of Vietnam, converted into Vietnam dong and
transferred into the state budget for spending to the Program and allocation to
benefiting units within the system of the State Treasuries. Benefiting units of
the SEQAP shall withdraw the estimated capital at state treasuries for
implementation of their activities.
2. The Program-funded agencies
and units shall implement the accounting, cost-accounting and finalization in
compliance with the non-business administrative accounting regime promulgated
together with the Finance Minister's Decision No. 19/2006/QD-BTC of March
30.2006, and conduct cost-accounting according to the corresponding chapter,
category and item of the state budget index promulgated together with the
Finance Minister's Decision No. 33/2008/QD-BTC of June 2. 2008; Circular No.
223/2009/TT-BTC of November 25, 2009, supplementing the state budget index; and
the Finance Ministry's Circular No. 108/2007/TT-BTC of September 7, 2007,
guiding the financial management mechanism applicable to ODA programs and
projects and its amendments and/or supplements (if any).
With regard to capital
construction investment, the annual settlement and finalization upon the
completion of projects comply with the finance Ministry's Circular No.
53/2005/TT-BTC of June 23, 2005, guiding the formulation and evaluation of
reports on the state budget's capital construction investment according to the
annual state budget settlement schedule; Circular No. 33/2007/TT-BTC of April
9, 2007, guiding the project completion settlement of the state budget capital;
and Circular No. 98/2007/TT-BTC of August 9. 2007, amending and supplementing a
number of provisions of Circular No. 33/2007/TT-Bộ Tài chính, and its
amendments/supplements (if any).
3. The Program Management Board
shall take responsibility for final settlement of fund directly used for the
implementation of ODA projects.
Chapter IV
REPORTING INSPECTION AND
SUPERVISION
Article 19.
Reporting
1. Units directly using and
benefiting from the Program shall compare figures of expenditures with the
State Treasuries where they conduct transactions and make periodical reports
according to the forms provided in Appendix 2 to this Circular (not printed
herein) before July 31 (for biannual reports) and February 28 (for annual
reports) to district-level program management units for summing up and
reporting to provincial-level Education and Training Departments.
2. Provincial-level Education
and Training Departments shall make summarization reports of district-level
program management units according to set forms, submit them to
provincial-level People's Committees for signing and sending to the Ministry of
Education and Training before August 31 (for biannual reports) and March 31
(for annual reports).
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4. Biannually and annually, the
Finance Ministry shall make a summarization of data on disbursement by state
treasuries and reports on the SEQAP's foreign capital transferred into the
state budget, which shall be sent to the donors through the Ministry of
Education and Training, according to the forms and deadlines provided in the
Financing Agreement signed between Vietnam and the WB.
5. Biannually and annually, the
Program Management Board shall make a general report on disbursement and
implementation results of the SEQAP, to be sent to the Ministry of Education
and Training, the Ministry of Planning and Investment, the Ministry of Finance,
the WB and the donors.
6. Based on commitments in
Financing Agreement No. 4608-VN between Vietnam and the WB, the Ministry of
Education and Training shall guide in detail the reporting process and
information exchange mechanism in the manual guides of the SEQAP.
Article 20.
Inspection, supervision and audit
1. The Ministry of Education and
Training shall assume the prime responsibility for, and coordinate with the
Ministry of Planning and Investment, the Ministry of Finance and the donors in.
conducting regular or extraordinary inspection of the implementation, contents
and use of funding of the Program in localities so as to supervise its management
and use in line with the set objectives and regulations, ensuring thrift and
efficiency.
2. Provincial-level Education
and Training Departments shall assume the prime responsibility for. and
coordinate with provincial-level Finance Departments and Planning and
Investment Departments in. inspecting regularly or extraordinarily, supervising
and evaluating the performance, management and use of funding of the program in
order to achieve the assigned targets, in line with the set objectives and
regulations, ensuring thrift and efficiency.
3. Annual independent audit will
apply to the ODA program and project funding. The independent audit
organization shall be selected through bidding according to regulations of the
Vietnamese Government and the WB.
4. The State Audit of Vietnam
shall audit activities of the SEQAP according to the State Audit Law.
5. The Ministry of Education and
Training shall send independent audit reports to the Finance Ministry, the
Planning and Investment Ministry, the State Bank of Vietnam and the donors.
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ORGANIZATION OF
IMPLEMENTATION
Article 21.
This Circular takes effect 45 days from the date of its
signing.
Article 22.
Any problems arising in the course of implementation
should be reported to the two ministries for appropriate amendment.-
FOR
THE MINISTER OF
EDUCATION AND TRAINING
DEPUTY MINISTER
Nguyen Vinh Hien
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Tran Xuan Ha