Thông tư 139/2010/TT-BTC quy định việc lập dự toán, quản lý và sử dụng kinh phí từ ngân sách nhà nước dành cho công tác đào tạo, bồi dưỡng cán bộ, công chức do Bộ Tài chính ban hành

CIRCULAR

DEFINING THE FORMULATION OF ESTIMATE, MANAGEMENT AND USE OF FUNDS FROM STATE BUDGET FOR TRAINING AND RETRAINING CADRES AND CIVIL SERVANTS

Pursuant to Law on State Budget and documents guiding the implementation of the Law on State Budget;

Pursuant to the Decree No.18/2010/ND-CP dated March 05, 2010 of the Government on training and retraining public servants;

Pursuant to the Decree No.116/2003/ND-CP dated October 10, 2003 of the Government on recruitment, use and management of cadres and civil servants in the administrative units of the State;

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

To match the actual situation, after consulting the concerned ministries, branches and localities, the Ministry of Finance defines the formulation of estimate, management and use of funds from the state budget for training and retraining of cadres and civil servants as follows:

Article 1. Object, scope, and principles of the use of funds from the state budget for training and retraining of civil servants and public employees:

1. Subjects to training and retraining, include:

a) Cadres and civil servants, civil servants performing probation regime; public employees working under labor contracts with indefinite term in the Party, State and the central, provincial and district level political - social organizations; officers, non commissioned officers, soldiers, workers and public employees in the units of the armed forces.

b) Cadres and civil servants, public servants working under labor contracts with indefinite term in the public service delivery units;

c) Deputies to People's Councils at all levels;

đ) Cadres and civil servants of communes, wards and townships;

e) The persons who are not specialized in and responsible for the activities at commune-level; those who are not specialized in and responsible for the activities at the villages, hamlets and population groups in the wards and townships;

g) Lawyers, managers of enterprises and business associations as these learners involve in the classes of training, retraining knowledge of integrating professional international economy organized to train domestically by the state agency.

Hereinafter referred to as Cadres and Civil servants and is abbreviated as CACS.

2. The range to use fund for training and retraining of CACS:

a) The fund for training and retraining of CACS shall be included in the annual budget estimates of ministries, central agencies, provinces, and cities directly under the Central Government are only used for training and retraining of CACS under their management.

b) For those who are not under the jurisdiction but at the request of the competent authorities they must be trained and retrained, the ministers, heads of central agencies assign tasks with the allocation of funds for units and agencies in charge of training and retraining to perform.

3. The principle to use funds from the state budget for training and retraining of CACS:

a) The funds for training and retraining of CACS are used to perform the task of training and retraining regularly every year for CACS the knowledge: Management of state administration, professional skill, politics, foreign language, information technology, international economic integration, ethnic languages ​​... (including the organizations of training professional, managerial skills) for CACS under the jurisdiction of the ministries, ministerial-level agencies, Governmental agencies, local governments (including direct training at the base and sent for training at other training establishments);

b) Based on the conditions of appointing CACS for training intermediate level, colleges, universities and conditions for CACS to be sent for postgraduate training specified in Article 19, Article 20 of Decree No.18/2010/ND-CP dated 05/3/2010 of the Government; based on funding source for training and retraining of CACS allocated and other funding sources, agencies, units shall decide on support part of the cost (tuition fees, curriculums) for subject as CACS who has decided on sending for learning intermediate level, colleges, universities and training postgraduate by the competent authority;

c) The funds for training and retraining of CACS are used to cover the direct activities for the management of training and retraining of CACS in the ministries, central agencies and localities; to spend direct management activities of training and retraining of CACS of the retraining, training facilities, or agencies or units assigned the task to open the classes of training and retraining CACS.

Not to use funds for training and retraining of CACS to spend: For the operations of the apparatus of the retraining, training facilities of the ministries, central agencies, localities; for construction investment of material facilities for the training and retraining facilities of CACS. The operational funding of the apparatus of the retraining, training facilities of CACS assured by the ministries, central agencies and localities from funds of the administrative management (for state administrative agencies) or from funding for career fields (corresponding to the public service delivery units).

Article 2. Contents of expenses

1. Expenses for domestic training and retraining of CACS:

1.1) The contents of expenses performed by the retraining, training facilities, or the agencies and units tasked to open the classes of training and retraining of CACS, tasked to compile the program, curriculum:

a) Direct expenses for the classes:

- Making payment of remuneration for teachers; allowances for teachers’ meals; expenses meeting and seeing off, arranging accommodation for teachers;

- Expenses for learning materials according to the course program content to learners (not including references);

- Expenses for rewarding learners with good, excellent marks;

- Expenses for supporting a part of the meals for learners during the learning time;

- Expenses for supporting those who are not specialized in and responsible for the activities at commune-level; those who are not specialized in and responsible for the activities in the villages, hamlets and population groups in the wards and towns in the days to study in the training facilities as follows: Expenses relating to travel from the working offices to the place of learning (a turn off and on; holidays; Lunar New Year holiday); expense for supporting accommodation rental;

- Expenses for hiring halls, classrooms, equipment for learning (if any);

- Expenses for making exam subjects, exam supervision, marking; Council to consider the results; spending for the opening ceremony, closing ceremony;

- Expenses for class’s drinking; for intensive classes taught by foreign experts are spent for tea-breaks (coffee, tea, fruit, cake ...);

- Expenses for organizing learners to survey; practice (if any);

- Expenses for conventional medicine for learners (if learners are sick).

- Expenses for printing and issuing certificates;

- Other direct expenditures for classroom (electricity, water, communications, stationery, toiletries, parking ...).

The facilities of training, retraining of CACS that were invested in construction of accommodation for learners by budget must be responsible for arranging accommodation for learners living far from the class for the class assigned tasks and allocated funding by the competent authorities and are not permitted to collect further the amounts of learners’ accommodation.

b) Expenses for activities directly managing the training and retraining of CACS of the training and retraining facilities or other agencies and units tasked to open the training and retraining classes of CACS:

- Trip expenses for personnel managing classes of the training facility in case of holding  the classes far from the training facility; expenses for overtime of personnel managing class (if any);

- Expenses for survey, planning of training and retraining; expenses for holding the meetings to evaluate results, efficiency, quality of training and retraining right after the end of the course;

- Other expenses for management, execution of classes (if any);

c) Expenses for translation.

d) Expenses for compiling new programs, curricula or for amendment, supplementation, update of program, curriculum:

Spent by agencies and units assigned to preside over to compile programs, curricula, materials of training, retraining knowledge, professional skills from funds for training and retraining of CACS assigned annually.

1.2) The contents of expenditure performed by the agency or unit sending CACS for learning:

Travel expenses from the agency to place of study (a turn off and on; holidays; Lunar New Year holiday); expenses for accommodation rental for CACS in the days to study in training facility (in the case the training facility and units organizing the training certify that they cannot arrange accommodation). Based on the place to hold the class and budget capacity, agencies, units sending CACS to learn use from their funds of regular expenditures and other funding sources to support CACS sent to study two expenses as above mentioned to ensure the principles: The support expenses do not exceed current spending level defined by the Ministry of Finance on the travelling expenses regime, the regime of spending for organizing conferences for State agencies and public service delivery units.

Agencies, units sending CACS to learn do not spend to support for travel costs and accommodation rental for the cases who are not specialized in and responsible for the activities in the commune; those who are not specialized in and responsible for villages, hamlets and population groups in the wards and towns who have been spent for support under provisions in section a, point 1.1, clause 1 above by the training, retraining facility or other agencies and units tasked to open the training and retraining class of CACS.

1.3) Where the agency or unit assigned funds for training and retraining of CACS but having no training facility, having no conditions of self-organizing the classes must send CACS for training, retraining at the other training facilities, the agency and unit makes payment to the training facility as follows:

a) Expense for training and retraining under service contracts signed with the training facility by agencies and units assigned funding for training and retraining CACS by competent authorities. Expense for training and retraining contract is made on the basis of the regime, cost norms specified in this Circular; money purchasing curriculums and materials (not including references) by the receipts of the training facility.

b) Expense for meals for learners during the learning days. Training facility is responsible for spending for food costs to support learners according to the right level of support signed by agencies and units with the training facility in the service contract and in accordance with the actual number of days that learners attend the class.

Where the agency or unit sending officials to study pay directly to learners the expenses supporting meals, the payment documents must be accompanied by certification of training facility on the actual number of days that learners attend the class.

1.4) Payment for direct activities for the management of training and retraining of CACS of ministries, central agencies, and localities:

Based on funding source for training and retraining of CACS assigned every year by the competent authorities, ministries, local and central agencies decide on the allocation of funds to the agencies and units tasked to manage the training and retraining of the entire sector, the locality to pay for the contents: construction costs, planning of training and retraining; expenses for organizing meetings, seminars and conferences; expenses for trips to inspect and evaluate the results of training, retraining and other costs directly related to management of training and retraining of CACS.

2. Expenses for training and retraining of CACS in foreign countries:

Funding for training and retraining of CACS in foreign countries assigned in the annual estimates of the agencies and units assigned to preside over the organization of the training and retraining courses of CACS in foreign countries and are used to pay for the following contents:

a) Service charges to be paid to implementation of domestic training services;

b) Payment for tuition and mandatory fees to be paid to the training facilities or service establishments in foreign countries;

c) Expenses for the interpretation, document translation;

d) Expense of buying health insurance while studying abroad;

đ) Expenses for organizing classes: Survey, negotiation, building study programs with abroad training facilities;

e) Expenses for meals, accommodation, travel, airport fees; expenses for buying insurance;

g) Expenses for conducting procedures for exit and entry (passport, visa).

Article 3. Spending levels

1. Expenses for domestic training and retraining of CACS:

Based on the actual situation and the possibility of funding being allocated every year by the competent authorities, heads of agencies and units assigned to take charge of organizing the training and retraining courses of CACS decide on the specific spending levels accordingly, to ensure not exceeding the maximum expenditures specified below; and also must ensure funding arrangements to comply with the task of training and retraining of CACS assigned by the competent authorities and within estimates allocated, specifically as follows:

1.1) Payment of remuneration for lecturers (a shift of lecture is calculated by 5 classes):
Depending on the subjects, the levels of learners, the agencies and units assigned to preside over the organization of the training and retraining courses of CACS shall invite lecturers, reporters properly. Spending levels of remuneration for lecturers, reporters (including the remuneration of compiling syllabus) are as follows:

a) Lecturers, reporters as members of Central Party; ministers, Secretary of Provincial Party Committee and the equivalent titles: The maximum level does not exceed 1,000,000 VND/shift;

b) Lecturers, reporters as Deputy Ministers, Chairmen of People's Councils, and People's Committees of provinces and cities directly under the Central Government, Deputy Secretary of Provincial Party Committee and the equivalent titles; senior experts; Scientific Doctors: The maximum level does not exceed 800,000 VND/shift;

c) Lecturers, reporters as vice president-level of People's Councils, People's Committees of provinces and cities under central Government, the Director and Deputy Director of Department of Ministry, Head and Deputy Head of Institute, Director, Deputy Director of Department and equivalent titles; associate professor; Ph.D.; major lecturers: The maximum level does not exceed 600,000 VND/shift;

d) The remaining lecturers, reporters as cadres and civil servants, public employees working in the agencies and units at central and provincial levels (in addition to three subjects mentioned above): The maximum level does not exceed 500,000 VND/shift;

đ) Lecturers, reporters as officials and public servants, public employees working in the agencies and units in the district level and equivalent level or less: The maximum level does not exceed 300,000 VND/shift;

For the courses of training, retraining expertise knowledge; the courses of training and retraining by the new teaching methods that have not had available syllabus for teaching, in addition to the remuneration for lecturers under the above provisions, based on quality requirements of each course of  training and retraining, the heads of the agencies, units assigned to take charge of organizing the training and retraining of CACS decide on payment for compiling private lesson syllabus in the form of lump-sum contract.

e) For the professional teachers in charge of teaching in facilities of training, retraining, the numbers of teaching hours in excess of the norm are paid in accordance with the current provisions on wage regime paid for overtime teaching for teachers in public educational facilities, but are not paid remuneration at the rate specified above. Where these teachers are invited to participate in teaching in the classes organized by other training facilities, they still enjoy the mode of remuneration in accordance with provisions. The level of payment for the mode of overtime teaching for teachers as follows:

- Teachers of retraining, training facilities of the ministries, central agencies, School of Politics of province or city directly under the Central Government: Total teaching hours in excess of the norm is paid in accordance with the current provisions on wage regime paid for overtime teaching for university lecturers;

- Teachers of retraining, training facilities of the district, town: Total teaching hours in excess of the norm is paid in accordance with the current provisions on wage regime paid for overtime teaching for the professional secondary school lecturers;

g) For foreign teachers: Depending on the required level, the training facilities decide the invitation of foreign lecturers. Remuneration levels for foreign teachers shall be decided by the training facilities on the basis of agreement, depending on teacher quality and ensures consistency with the ability of funding source for training and retraining of the unit.

1.2) Allowance of meals for teachers:

Depending on location, time for organizing class, agencies, units assigned to take charge of organizing the training and retraining courses of CACS decide on spending meal allowances for teachers but not exceeding the accommodation allowance level as prescribed in Circular No.97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance prescribing the travelling expenses regime, the regime spending for organizing conferences for State agencies and public service delivery units, and documents of ministries, branches and localities guiding the implementation of Circular No.97/2010/TT-BTC of the Ministry of Finance.

1.3) Payment for costs of transport, room rental for teachers:

Where agencies, units do not have the means, conditions to allocate accommodation for teachers but hiring, it is spent according to spending level in the current regulations in Circular No. 97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance prescribing the travelling expenses regime, the regime spending for organizing conferences for State agencies and public service delivery units, and documents of ministries, branches and localities guiding the implementation of Circular No.97/2010/TT-BTC of the Ministry of Finance.

1.4) Payment for translation:

Performing the current spending levels for translation as specified in Circular No.01/2010/TT-BTC dated January 06, 2010 of the Ministry of Finance defining reception expenditure regimes of visitors as foreigners to work in Vietnam and for reception of domestic visitors.

1.5) Payment for making exam subjects, exam supervision, and exam marking:

Applying the spending level for making exam subjects, exam supervision, exam marking in the Joint Circular No.49/2007/TTLT/BTC-BGDDT on 05/18/2007 The Ministry of Finance - Ministry of Education and Training guiding contents and levels of expenditure, financial management performance to build multiple choice bank, organize school exams, prepare to join the regional and international Olympiads; Circular No.132/2009/TTLT/BTC-BGDDT dated 29/06/2009 of Joint Ministry of Finance and Ministry of Education and Training amending and supplementing the Joint Circular No.49/2007/TTLT/BTC-BGDDT.

1.6) Partial support of meals for learners during the learning time:

Based on the ability to allocate funds, conditions for organizing classes (place of the class, learner composition, learning time ...) the training facilities, agencies and units using funding for training and retraining of CACS assigned by the competent authorities in the annual estimates for consideration and decision on support part of the meals for learners during study time; the maximum rate of support shall not exceed 50,000/day/learner.

1.7) Payment for rewards for learners with good, excellent marks:

Based on funding source ability, based on the number of learners with good, excellent marks of each class, the training facilities may decide rewards for outstanding learners at the rate not exceeding 200,000 VND/leaner.

1.8) The direct actual costs for classes:

a) Expenses for hiring halls, classrooms; leasing equipment and tools for teaching (projectors, computers and other devices ....).

b) Expenses for the direct purchase, printing of curriculums and materials for classes (not including references); for printing and granting certificates.

c) Expenses for classes’ drinking:

- For the classes taught by foreign experts shall be spent for tea break (coffee, tea, fruit, cake ...), spending level shall be decided by the training facilities, depending on funding source ability but not to be exceeded the standard of social relations reception for guests of grade C as prescribed in Circular No.01/2010/TT-BTC dated January 06, 2010 of the Ministry of Finance defining expenditure regime for reception of foreign guests to work in Vietnam; spending regime to organize conferences, international seminars in Vietnam and domestic spending receptions.

- For the remaining classes shall be applied drinking spending level for the conferences under the provisions of Circular No.97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance prescribing the mode of travelling expenses, expenses for organizing the conferences for the state agencies and public service delivery units.

d) Payment of conventional medicine for learners.

The actual costs mentioned above as being made payment must have sufficient documents and invoices according to regulations. For expenses of classroom rental, rental of equipment and tools for teaching, it must have contracts, invoices according to regulations; in the case of borrowing material facilities of other the agencies and units to hold the class of training, retraining but still must pay the costs of electricity, water, sanitation, security, service, the payment document is the contract and the liquidation of contract between two parties together with receipt of agencies, units of lending material facilities; the material facilities lending party settles this revenue to reduce the operation cost of the unit. For the expenses of printing curriculums and materials, if they are subject to the bidding, it shall be complied with the law on bidding.

1.9) Expense for organizing the survey, practice for learners:

a) Payment for means of, meeting and seeing off learners to survey, practice: Under the contract, the actual spending vouchers.

b) Support for a part of meals, accommodation for learners in the actual practicing day: the level of support shall be decided by the heads of agencies, units and training facilities but not exceeding the level for travelling expenses as prescribed in Circular No.97/2010/TT-BTC dated July 06, 2010 the Ministry of Finance prescribing the mode of travelling expenses, expenses for organizing the conferences for the state agencies and public service delivery units and must ensure that it is within the cost estimates for training and retraining expenditure assigned.

1.10) expense for compiling programs, new curricula; spending for editing, supplementing, updating programs, and curriculum:

Based on the provisions of Circular No.123/2009/TT-BTC dated 17/06/2009 of the Ministry of Finance prescribing the contents and spending levels for formulating framework program and compiling programs and curricula of subjects for the educational sectors of universities, colleges, trade school, agencies and units presiding over the compilation of the program, curriculum decide on the expense levels consistent with each program of training and retraining.

1:11) Expense for activities directly managing the training and retraining of CACS of the retraining, training facilities, or agency or unit tasked to open the classes of training and retraining of CACS:

Training facilities or agencies holding class of training and retraining of CACS are allowed to deduct a maximum amount of not exceeding 10% on the total cost of each class and calculated in the extent of funds for training and retraining allocated to spend for the contents specified at section b, point 1.1, clause 1, Article 2 mentioned above, if expense for classroom management is not up, training facilities, agencies holding the training and retraining class are actively used for other concerned contents for the task of  training and retraining of CACS. The training facilities, agencies holding the training and retraining class shall provide in their internal spending regulations on the norm of expenditure for management and use of funds for classroom management to ensure the compliance with current provisions of the State.

1.12) Expenses for activities directly serving the management of training and retraining of CACS of ministries, central agencies and localities:

a) Expenses for organizing meetings, seminars and conferences; for traveling to inspect and evaluate the training and retraining results: To comply with the provisions of Circular No.97/2010/TT-BTC on 06/7/2010 of the Ministry of Finance prescribing the travelling expense regime, the spending regime for organizing conferences for state agencies and public service delivery units.

b) Expenses for stationery and other expenses directly related to management of training and retraining of CACS: Based on lawful and valid spending documents under current regulations.

2. Expenses for training and retraining of CACS in foreign countries:

2.1) For the ministries, central agencies:

Spending level for training and retraining of CACS in foreign countries are arranged estimates and settlement based on the specific cost of each class. The spending contents and levels shall comply with the following specific provisions:

a) Payable service costs to the service providing organization under contract signed by the competent authorities.

b) Payment for tuition and mandatory fees to be paid to the training facility or abroad service establishments: According to the notice or bill of fees of the training facility where CACS are sent for training or lawful vouchers, invoices issued by the Foreign Service establishments or under a specific contract signed by the competent authority.

c) Expenses for purchase of health insurance: According to the notice or bill of mandatory health insurance of the training facility where CACS are sent for training and not exceeding the minimum health insurance level applied commonly to oversee learners in the home countries.

d) Expenses for the interpretation, document translation: To comply with the provisions of Circular No.01/2010/TT-BTC dated 06/11/2010 of the Ministry of Finance defining expenditure regime for reception of foreign guests to work in Vietnam; spending regime to organize conferences, international seminars in Vietnam and domestic spending receptions.

đ) Expenses for organizing classes: Survey, negotiation, building of study programs with abroad training institutions according to the actual costs incurred having fully lawful documents, invoices.

e) Expenses for meals, accommodation, travel, airport fees, payment for making procedures for exit and entry (passport, visa) shall comply with current regulations in Circular of the Ministry of Finance prescribing the mode of travelling expense for CACS to work abroad in a short term period funded by state budget.

2.2) For the local level:

Based on the contents of expenditure, spending level for training and retraining of CACS in foreign countries specified in point 2 of clause 2.1 Article 3 above, People’s Committees of provinces and cities under central authority decide on expenditure under the Scheme which has been decided by the competent local authorities and used from the annual budget of training, retraining of localities for performance.

Article 4. Formulation, allocation of estimate, management, and settlement

The formulation, allocation, and assignment of estimation, issuance, management, use, and settlement of funding for training and retraining of CACS shall comply with the current law on the finance and budget and specific provisions in this Circular.

1. Formulation of estimate:

a) For the ministries, central agencies:

Each year, based on the objectives and strategic direction of training and retraining of CACS which have been approved by competent authorities; the results of evaluating performance of the tasks of training and retraining of CACS of the report year; requirements, task of training and retraining of CACS in plan year and guidance to build the plan and formulation of budget estimates of the Ministry of Finance:

The ministries and central agencies guide the subordinate units to build the plan and estimate funding for performing the tasks of training and retraining of CACS of the plan year (including the domestic and overseas tasks of training and retraining of CACS), summarizing estimates of training and retraining of CACS of ministries, central agencies sending to the Ministry of Home Affairs for synthesis (before 20/7), and summarizing into the budget estimate of plan year of ministries and central agencies for sending to the Ministry of Finance for the synthesis and submission to the competent authorities according to regulations.

As for the task of training and retraining of CACS in foreign countries, when the ministries, central agencies make plan, estimate cost for sending to the Ministry of Home Affairs for synthesis, and cc to the Ministry of Finance, it is required to send in detail by the following criteria:

- Evaluation of performance result and the situation to use funds of the previous year;

- The governing agency organizes the delegations for training and retraining in foreign countries;

- The content of the training and retraining course;

- Objects as CACS expected to send for training;

- Time to study in foreign countries;

- Estimated training facilities;

- The estimated cost for each delegation;

- Total demand for cost of training and retraining of CACS in foreign countries;

b) For the local level:

- Departments of Home Affairs of provinces and cities directly under the central government are obliged to preside over and coordinate with concerned agencies in planning and estimating cost for implementing the task of training and retraining of CACS of the provinces and centrally-run cities, including details for each task, scheme/project on training and retraining of CACS (including the task of training and retraining of CACS in foreign countries), according to the implementing unit, according to Budget sources (supported by local budget, the central budget, other funding sources), send to the Department of Finance for evaluating and synthesizing to submit to the competent authorities for decision in accordance with provisions.

- For the scheme/project of training and retraining of CACS approved by the Prime Minister to implement by the separate Decisions, annually central agencies assigned to preside over the Scheme/Project shall be responsible for guiding the localities (Departments of Home Affair) on the subjects, the number of officials, civil servants need to be trained and retrained for the localities to have bases to formulate plans and cost estimates for performing the tasks of training and retraining of CACS of the localities suitable to the goals of Scheme/Project approved by the Prime Minister. For the Scheme/Project of training and retraining of CACS permitted by Prime Minister to let the central budget support to the localities that have not been balanced the revenue and expenditure of budget, the Departments of Finance synthesize and submit to the provincial People’s Committees for approving the plans and cost estimates for implementation of the Scheme/Project in the local areas sending to the central agency assigned to take charge Scheme/Project and the Ministry of Finance, in which must be made clear the funding of self-guarantee from the local budget, the funding proposed central budget to support.

- Based on the requirements for personnel in each period, the localities decide on allocating funding source and sending CACS for training, retraining abroad, in the spirit of saving, efficiency, and consistency with the possibility to balance of the local budget.

2. Allocation and assignment of estimates:

a) For the Ministry of Home Affairs:

Based on the proposals of the ministries, central agencies and number of inspection on the total funding of training and retraining of CACS informed by competent authorities, the Ministry of Home Affairs presides over to set up plans of allocation of funding for training and retraining of CACS by each task ( Domestic and overseas training and retraining of CACS), detail for the ministries, central agencies sending to the Ministry of Finance for consideration and synthesis in the budget estimates of ministries and branches to submit to the National Assembly for decision. In case if it is inconsistent with the plan of allocating funds made by the Ministry of Home Affairs, the Ministry of Finance replies in writing to the Ministry of Home Affairs of the inconsistent reason, in the necessary case, the two ministries conduct meetings to address the contents of the problems and not unified.

b) For the agency presiding over Scheme/Project on training and retraining of CACS approved by the Prime Minister to implement following the separate Decisions:
Based on the objectives, tasks and progress of the Scheme/Project which was approved; based on proposals of the localities and the number of inspection on total funding for training and retraining of CACS informed by competent authorities, preside over to formulate the plan of fund allocation for training and retraining of CACS in each Scheme/Project, and details for each central agency and number of additional funding targeted to the provinces and cities directly under the Central Government, sending to the Finance Ministry for consideration and synthesis in the budget estimates of ministries and branches to submit to the National Assembly for decision. In case if it is inconsistent with the plan of allocating funds made by the agency presiding over Scheme/Project, the Ministry of Finance replies in writing of the inconsistent reason.

c) For the ministries, central agencies:

Based on cost estimates for training and retraining of CACS assigned by the competent authorities, proceed to allocate cost estimates for the subordinate units sending to the Ministry of Finance for verification in accordance with provisions. Results of allocation and assignment of the cost estimates shall be submitted to the Ministry of Finance according to provisions and cc to the Ministry of Home Affairs for tracking and synthesizing. Decision to allocate estimates of ministries, central agencies for the units to implement must ensure properly the total cost estimate, the funding structure for each task of training and retraining of CACS assigned by the competent authorities.

d) For the provinces and centrally-run cities:

- Based on the ability to balance the local budget; People's Committees of provinces and cities directly under the central government submit to the competent authorities for allocating budget to implement the training and retraining of CACS of the localities.

- Based on the Decision of the Prime Minister on the allocation of state budget spending estimate, decision of the Minister of Finance on assignment of estimates of revenues and expenditures of the local state budget (which includes assignment of targeted additional estimates to the localities to implement the task of training and retraining of CACS under the Scheme/Project which was approved by the Prime Minister); People's Committees of provinces and cities directly under the Central Government assign Departments of Home Affairs to preside over and coordinate with the Departments of Finance and relevant agencies to formulate the allocation plans of detailed cost estimates by each task of training and retraining of CACS, according to the implementing unit and send to the Departments of Finance for synthesis and report to the People's Committees for submitting to the People’s Councils of provinces and cities under central for making decision.

For the Scheme/Project on training and retraining assigned specifically by the central government as separate targets, the provincial People's Committee must allocate not less than the level that Central Government defines for each Scheme/Project. After the plan of allocating funds is approved by the People’s Council, the provincial People's Committee shall submit the result of allocating funds estimate (detail for each Scheme/Project) to the central agency presiding over Scheme/Project, Ministry of Finance as stipulated.

3. Management and settlement:

a) The management and use, payment and settlement of funds spent on the task of domestic training and retraining of CACS are made under the provisions of Circular No.59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance guiding the implementation of Decree No.60/2003/ND-CP dated 06/6/2003 of the Government detailing and guiding the implementation of the Law on State Budget; Circular No.79/2003/TT-BTC dated 13/8/2003 of the Ministry of Finance guiding the management, allocation and payment of the state budget expenditures through the State Treasury.

b) The management, use and payment of expenditures for the task of training and retraining of CACS in foreign countries shall be made as prescribed for expenditures in foreign currency made according to the annual estimates (the form of estimate withdrawal) calculated in Vietnam dong for the delegations travelling to work abroad in Circular No.97/2004/TT-BTC dated 13/10/2004 of the Ministry of Finance guiding the management, payment and settlement of the state budget expenditures in foreign currency through the State Treasury.

At the end of the year, settlement of funds spent on the task of training and retraining of CACS are synthesized commonly in the budget settlement reports of the ministries, central agencies, and localities according to the current regulations.

Article 5. Mode of report and inspection

1. Annually, the ministries, central agencies, provinces, and centrally-run cities shall review and report on the implementation of training and retraining of civil servants to the Ministry of Home Affairs, the agency presiding over the Scheme/Project and the Ministry of Finance for synthesis and report to the Government.

2. Ministry of Home Affairs, the agency presiding over the Scheme/Project shall preside over and coordinate with the Ministry of Finance to check periodically and irregularly on the situation of implementation of the tasks of training and retraining of civil servants, the contents using of funds for the Scheme/Project in the units of the ministries, central agencies and localities to ensure supervision of the management and economical and efficient use of funds for training and retraining of civil servants on proper target, regime.

3. Departments of Home Affairs of the provinces and centrally-run cities shall preside over and coordinate with the Departments of Finance and other concerned agencies to check periodically and irregularly; monitor and evaluate the situation of implementation of the tasks of training and retraining of civil servants in its area, ensuring achievement of the targets assigned, the use of funds for the correct purposes, regime according to regulations.

Article 6. Organization of implementation

1. This Circular takes effect 45 days after its signing date and replaces Circular No.51/2008/TT-BTC dated 16/6/2008 of the Ministry of Finance guiding the management and use of funds for training, retraining of CACS.

For the classes of training and retraining of CACS have done according to the assigned plan in 2010, the agencies and units based on the provisions of this Circular and documents of actual expenditure at the effective time of this Circular to settle funds in accordance with provisions of the Law on State Budget and implement within budget estimation in 2010 that was assigned by competent authorities.

2. In addition to the state budget funding for training and retraining of CACS arranged every year, the agencies and units at central government and localities based on the needs, tasks of training and retraining of CACS of each period can use other lawful sources of funding as prescribed by law to increase costs for training and retraining of civil servants, public employees and must comply with the spending contents and levels specified in this Circular.

3. For classes of training and retraining of CACS that are held by funds contributed, sponsored from organizations and individuals, they are encouraged to apply the regime of expenditure specified in this Circular to ensure the economy and efficiency. Where it needs to have higher levels of expenditure, the agencies, and units in charge of training and retraining shall decide so as appropriate to the funding ability of the unit.

4. In the process of implementation, if any difficulties arise, the agencies, units reflect to the Ministry of Finance for study and settlement./.

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