Thông tư 36/2018/TT-BTC hướng dẫn việc lập dự toán, quản lý, sử dụng và quyết toán kinh phí dành cho công tác đào tạo, bồi dưỡng cán bộ, công chức, viên chức

CIRCULAR

GUIDING PREPARATION OF ESTIMATES, MANAGEMENT, USE AND MAKING OF STATEMENT OF EXPENDITURE ON TRAINING AND IMPROVEMENT OF OFFCIALS AND PUBLIC EMPLOYEES

Pursuant to Law on state budget dated June 25, 2015;

Pursuant to Law on Vietnam People’s Army Officers dated December 21, 1999; Law on amendments to Law on Vietnam People’s Army Officers dated June 3, 2008 and Law on amendments to Law on Vietnam People’s Army Officers dated November 27, 2014;

Pursuant to Decree No.163/2016/ND-CP dated December 21, 2016 of Government on elaborating to a number of Articles of Law on State budget;

Pursuant to Decree No. 101/2017/ND-CP dated September 1, 2017 of Government on training and improvement of officials and public employees;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of Government on functions, tasks, powers, and organizational structure of Ministry of Finance;

Pursuant to Decree No. 92/2009/ND-CP dated October 22, 2009 of Government on titles, number and policies on officials in communes, wards and townlets, and part-time workers in communes;

In implementation of Decision No. 163/QD-TTg dated January 25, 2016 of Prime Minister on approval of Scheme for training and improving officials and public employees during 2016 – 2025;

At request of Director General of Department of Public Expenditure;

Minister of Finance promulgates Circular guiding preparation of estimates, management, use and making of statement of expenditure on training and improvement of officials and public employees

Article 1. Scope and regulated entities:

1. This Circular provides guidelines on preparation of estimates, management and use of expenditure on training and improvement of officials and public employees; expenditure on implementation of schemes/projects on training and improving officials and public employees according to Decisions of Prime Minister.

In case of schemes/projects that come with their own documents providing guidance, comply with the guiding documents of such schemes/projects.

2. This Circular applies to:

a) Officials in regulatory authorities;

b) Officials and apprentice officials in agencies affiliated to the Communist Party of Vietnam, the government and socio-political organizations in central level; in provinces and central-affiliated cities (hereinafter referred to as “provincial”); in districts, townlets and towns of provinces and central-affiliated cities (hereinafter referred to as “district-level”); officials of communes, wards and townlets (hereinafter referred to as “commune-level”); officials holding managerial ranks in public service providers;

c) Officers, professional servicemen, non-commissioned officers, soldiers, workers and public employees in entities affiliated to people’s armed forces;

d) Part-time workers in communes; part-time workers in hamlets, communes, wards, neighborhoods and townlets;

dd) Public employees in public service providers;

Persons specified in Points a, b, c and d of this Clause shall be collectively referred to as “officials”; persons specified in Point dd of this Clause shall be collectively referred to as “public employees”.

Article 2. Expenditure on training and improvement:

1. Expenditure on training and improvement of officials shall be allocated from state budget according to current budget hierarchy; expenditure of agencies managing and employing officials; contributions of officials; sponsorship from domestic and foreign organizations and individuals as per the law.

2. Expenditure on training and improvement of public employees shall be allocated from financial sources of public service providers, contributions of public employees and other sources as per the law.

Article 3. Rules of using expenditure from state budget for training and improvement of officials:

1. Expenditure on training and improvement of officials shall be used to provide annual improvement courses for officials under management of agencies and entities (including providing training and improvement courses at the premises or sending to other training facilities) that cover following contents: political theory; national defense and security knowledge; state management knowledge and skills; specialized and professional management knowledge; professional and public affair ethnics; international integration knowledge; ethnic minority languages, computer and foreign languages;

2. Based on target officials and conditions for sending officials to train for intermediate, college, higher education and postgraduate education according to Articles 5 and 6 of Decree No. 101/2017/ND-CP dated September 1, 2017 of Government on training and improvement of officials and public employees; based on allocated funding for training and improvement, and other sources of funding, agencies and entities shall decide to partially assist officials sent by competent authorities for training with tuition fees and cost of textbooks;

3. Expenditure on training and improvement shall be used to pay for activities directly serving training, improvement of officials and management thereof at agencies and entities.

Expenditure on training and improvement shall not be used to pay for: organizational operations of training and improvement facilities affiliated to ministries, central and local government authorities; construction of facilities for training and improvement facilities. Expenditure on organizational operations of the training and improvement facilities shall be allocated by ministries, central and local government authorities from concurrent expenditure assigned on a yearly basis.

Article 4. Detailed expenditure on training and improvement of officials and public employees:

1. Expenditure on training of domestic officials and public employees:

a) Expenditure on training services, implementation of research tasks and other (compulsory) costs (if any) related to training courses that must be paid for domestic training facilities.

b) Expenditure on compulsory study materials;

c) Partial expenditure on allowance during study trip;

d) Expenditure on commuting from workplaces to education facilities (one trip to and from; holiday break; Tet holiday); expenditure on accommodations for officials and public employees during study trip at training facilities (in case training facilities and training organizers fail to reach a consensus on accommodations).;

dd) Officials and public employees who are female or ethnics sent for training shall benefit from policies according to regulations and law on gender equality and ethnic minority work.

2. Expenditure on organization of conferences to train, improve, enhance professional knowledge and skills that uses sources of funding for training and improving officials and public employees shall comply with expenditure contents and amount specified in Circular No. 40/2017/TT-BTC dated April 28, 2017 of Ministry of Finance on work-trip allowances and conference expenditure.

3. Expenditure on organization of improvement courses for domestic officials and public employees:

a) Training centers and entities assigned to offer training courses for officials and public employees and to prepare course program and materials shall pay for:

- Preparation of new training programs, textbooks and materials or revision and update of training programs, textbooks and materials: Costs thereof shall be incurred by entities assigned to take charge preparing training programs and materials for improvement of specialized professional knowledge and shall be allocated from funding sources for training and improvement assigned each year;

- Salary for lecturers and teaching assistants; allowances for lecturers and teaching assistants; costs for travelling and accommodations of lecturers and teaching assistants;

- Expenditure on compulsory study materials according to training courses (reference resources excluded);

- Supporting part-time workers in commune-level; part-time workers in hamlets, villages, neighborhoods, wards and townlets during study trip at training centers with: Commuting expenses (one trip to and from; holiday; Tet break); cost of accommodations;

- Rental of conference rooms, classrooms and study equipment (if any);

- Rental of interpreters and translators;

- Expenditure on drafting test paper, invigilating and grading; councils for result consideration; opening and closing ceremonies;

- Expenditure on drinks in classes;

- Expenditure on organizing field trips for learners (if any);

- Expenditure on awards for learners ranking as good or excellent;

- Expenditure on basic medicine for learners (in case of illness);

- Expenditure on printing and issuing certificates;

- Other expenditure directly serving classes (electricity, water, communication, stationery, hygiene, parking and other directly incurred costs);

- Expenditure on direct management training courses for officials and public employees: Work-trip allowances for class managers of training centers (if any); overtime allowances of class managers (if any) and other costs enabling direct management and operation of classes (if any).

Training centers utilizing budget funding to construct lodging rooms are responsible for assigning learners that live far way with rooms to rest with respect to classes held and funded by competent authorities; no staying fees of learners shall be collected.

b) In case entities allocated with expenditure on training officials and public employees without having training centers or conditions for organizing classes thus must send officials and public employees to other training centers, such entities shall pay for the training centers:

- Expenditure on training according to service agreements between entities assigned with expenditure on training officials and public employees by competent authorities and training facilities;

- Expenditure on textbooks and compulsory study materials and compulsory expenses according to invoices of training centers.

c) Expenditure made by entities sending officials and public employees to training centers: heads of entities sending officials and public employees shall utilize concurrent expenditure and other funding sources of their own to pay for:

- Partial expenditure on allowance during study trip;

- Commuting expenses from the agencies to places of study (one trip to and from; holiday; Tet break);

- Rental of accommodations for learners during study trips at training centers (if any);

- Support for officials and public employees who are female or ethnics according to regulations and law on gender equality and ethnic minority work.

Entities sending officials and public employees to train shall not cover commuting expenses and accommodation expenses in case of commune-level part-time workers; part-time workers in communes, villages, neighborhoods, wards and townlets that are supported by training centers or entities assigned to offer training courses for officials and public employees according to Point a Clause 3 above.

4. Expenditure on training officials and public employees overseas:

Expenditure on training overseas shall be allocated in annual estimates of entities managing officials and public employees and used to pay for:

a) Expenditure on training services, implementation of researching tasks and other expenditure related to compulsory training courses (if any) that must be paid for overseas training centers;

b) Expenditure on interpretation and translation of materials;

c) Expenditure on health insurance during overseas study;

d) Expenditure on class organization: Survey, negotiation, construction of study programs with overseas training centers; expenditure paid for domestic organizations or domestic representative offices of foreign training organizations that bring officials overseas to participate in training courses (if any);

dd) Expenditure on meals, allowances, accommodations, commute, airport fees and general costs of the whole missions according to policies on work-trip fees for State officials travelling on short work trips overseas funded by state budget;

e) Expenditure on entry and exit procedures (passports and visas).

5. Expenditure on activities directly serving training of officials and public employees of ministries and central, local government authorities:

Based on funding sources annually allocated by competent authorities for training of officials and public employees, ministries, central and local government authorities shall decide to allocate funding to entities assigned to manage training operations of the whole sectors and local government to pay for: expenditure on survey, investigation, construction, preparation of training plans; organization of meetings, conferences and seminars; examination and assessment of training results and other expenditure directly related to training officials and public employees.

Article 5. Expenditure on training and improvement of officials and public employees:

1. Expenditure on training of domestic officials:

a) Expenditure on training officials domestically shall be allocated in annual estimates of entities managing officials and used to pay for:

- Expenditure on training services and compulsory expenses that must be paid to training centers: according to invoices of training centers where officials are sent to for training or specific agreements signed by competent authorities;

- Expenditure on compulsory study materials: Based on capacity of allocated budget and legitimate invoices, heads of agencies shall decide on expenditure on compulsory study materials for officials sent for training.

b) Expenditure on meals during study trip; expenditure on commuting from workplaces to education facilities (one trip to and from; holiday break; Tet holiday); expenditure on accommodations for officials and public employees during study trip at training facilities (in case training facilities and training organizers fail to reach a consensus on accommodations);

Based on location of classes and budget capacity, entities sending officials and public employees for study trip shall utilize concurrent expenditure and other funding sources of their own to assist the officials with expenses above as long as: Such financial assistance shall not exceed current expenditure of Ministry of Finance on work-trip allowances and conference expenditure.

c) Expenditure on assisting officials who are female or ethnics sent for training according to regulations and law on gender equality and ethnic minorities work; expenditure on assisting officials who are female or ethnics shall be allocated from concurrent expenditure estimates of presiding agencies of the officials.

2. Expenditure on improvement of domestic officials:

Based on actual conditions and funding capacity allocated by competent authorities annually, heads of entities assigned to take charge organizing improvement courses for officials shall decide on appropriate expenditure; at the same time, ensure even distribution of expenditure to execute exactly the tasks of improving officials as assigned by competent authorities and satisfactory to allocated estimates; to be specific:

a) Expenditure on salary for lecturers and speakers:

Depending on learners and education level thereof, based on course quality requirements, heads of entities assigned to take charge organizing improvement courses for officials shall decide on salary for lecturers, teaching assistants (if any) and domestic speakers (including salary for preparing lecture outline) via employment contracts satisfactory to quality and education level of lecturers and speakers and allocated estimates. Maximum salary rate: VND 2,000,000/person/session (a session shall be considered to be 4 teaching periods);

In case of foreign lecturers: Depending on demand, training centers shall decide to invite foreign lecturers. Salary for foreign lecturers shall be decided by training centers based on quality of individual lecturer and satisfactory to funding capacity for training and improvement.

With respect to professional lecturers teaching in training centers, number of excess hours shall be paid for according to applicable regulations on overtime pay for teachers in public education institutions as specified in Joint Circular No. 07/2013/TTLT-BGDDT-BNV-BTC dated March 8, 2013 of Ministry of Education and Training, Ministry of Home Affairs and Ministry of Finance providing guidelines on implementation of overtime pay for teachers in public education institutions. Lecturers mentioned above who are invited for teaching in classes offered by other training centers shall still benefit from lecturer salary policies as per the law.

b) Meal allowances for lecturers:

Depending on location and time of classes, entities assigned to take charge organizing training courses for officials shall decide to allocate meal allowance to lecturers satisfactory to expenditure on stay allowances specified in Circular No. 40/2017/TT-BTC dated April 28, 2017 of Ministry of Finance on work-trip allowances and conference expenditure and documents of local ministries providing guidelines on implementation of Circular No. 40/2017/TT-BTC of Ministry of Finance.

c) Expenditure on commuting and accommodations for lecturers:

In case entities fail to assign vehicles or arrange accommodations for lecturers thus rent such services, expenditure on vehicle and accommodations shall comply with applicable expenditure specified in Circular No. 40/2017/TT-BTC dated April 28, 2017 of Ministry of Finance on work-trip allowances and conference expenditure and documents of local ministries providing guidelines on implementation of Circular No. 40/2017/TT-BTC of Ministry of Finance.

d) Expenditure on translation:

Comply with current translation expenditure specified in Circular No. 01/2010/TT-BTC dated January 6, 2010 of Ministry of Finance on expenditure on welcoming foreigners to Vietnam for work and expenditure on reception of domestic guests.

dd) Expenditure on drinks: Comply with expenditure on drinks for conferences as specified in Circular No. 40/2017/TT-BTC dated April 28, 2017 of Ministry of Finance on work-trip allowances and conference expenditure.

e) Expenditure on drafting question sheet, invigilating and grading:

Comply with expenditure on drafting question sheet, invigilating and grading under Joint Circular No. 66/2012/TTLT/BTC-BGDDT dated April 26, 2012 of Ministry of Finance - Ministry of Education and Training providing guidelines on expenditure contents, amount and financial management for development of multiple choice question banks, organization of formal examination, preparation for international and local Olympic.

With respect to professional lecturers teaching in training centers, convert teaching time to standard hour according to Circular No. 01/2018/TT-BNV dated January 8, 2018 of Ministry of Home Affairs on elaborating to Decree No. 101/2017/ND-CP dated September 1, 2017 of Government on training and improvement of officials and public employees.

g) Expenditure on awards for learners ranking as good or excellent:

Based on funding capacity and number of learners ranking as good and excellent of each class, training centers shall decide to award good and excellent learners no more than VND 200,000/learner.

h) Expenditure on meals during study trip; expenditure on commuting from workplaces to education facilities (one trip to and from; holiday break; Tet holiday); expenditure on accommodations for officials and public employees during study trip at training facilities (in case training facilities and training organizers fail to reach a consensus on accommodations):

Based on location of classes and budget capacity, entities sending officials and public employees for study trip shall utilize concurrent expenditure and other funding sources of their own to assist the officials with expenses above as long as: Such financial assistance shall not exceed current expenditure of Ministry of Finance on work-trip allowances and conference expenditure.

i) Other expenditure directly serving classes:

- Rental of conference rooms, classrooms, teaching equipment and devices (projectors, computers, other devices, etc.);

- Expenditure on purchase and printing of textbooks and documents directly serving the classes (reference resources excluded); printing and issuance of certificates;

- Cost of basic medicine for learners;

Expenditure above upon payment must fully include invoices and bills as per the law. Rental of classrooms, teaching equipment and devices requires invoices or contracts as per the law; in case of borrowing facilities of other entities to offer training classes and paying for electricity, water, hygiene, security and services, payment documents shall be contracts and employment contract liquidation between the parties together with notice of receipt of the lenders; the lenders shall record this payment to reduce operation expenses thereof.

k) Expenditure on organizing field trips for learners:

- Expenditure on vehicles: According to contracts and payment documents;

- Partial expenditure on meals and allowances for learners during field trips: Heads of entities and training centers shall decide specific amount satisfactory to work-trip allowances specified in Circular No. 40/2017/TT-BTC dated April 28, 2017 of Ministry of Finance on work-trip allowances and conference expenditure and satisfactory to allocated estimates for training.

l) Expenditure on preparation of new programs and materials; revision and update of programs and materials:

Pursuant to Circular No. 123/2009/TT-BTC dated June 17, 2009 of Ministry of Finance on details and amount of expenditure on development of framework and preparation of programs and textbooks of subjects in higher education level, college level and professional intermediate education level, entities take charge preparing programs and textbooks shall decide expenditure satisfactory to each training program.

m) Expenditure on direct management of training classes for officials of training centers or entities assigned to offer training courses:

Training centers or entities offering training courses for officials may utilize maximum of 10% of total expenditure of each class within allocated funding sources for training to pay for contents specified in Point a Clause 1 Article 4 of this Circular;

Training centers and entities offering training courses may utilize excess expenditure serving class management for other relevant contents serving training of officials. Training centers and entities offering training courses for officials are responsible for specifying expenditure on class management and use thereof satisfactory to applicable regulations and law of government in internal regulations on expenditure.

n) Expenditure on activities directly serving training of officials of ministries and central, local government authorities according to Clause 5 Article 4 of this Circular:

- Expenditure on organization of meetings, conferences and seminars; examination and assessment of training results: Comply with Circular No. 40/2017/TT-BTC dated April 28, 2017 of Ministry of Finance on work-trip allowances and conference expenditure;

- Expenditure on investigation and survey to develop training plan: Comply with Circular No. 109/2016/TT-BTC dated June 30, 2016 of Ministry of Finance on preparation of estimates, management, use and estimates of expenditure on implementation of national statistical investigations and total statistical investigations;

- Expenditure on stationery and other expenditure directly related to training officials: Comply with legal and legitimate expenditure documents according to applicable regulations and law.

3. Expenditure on training foreign officials:

a) For ministries and central government authorities:

Expenditure on training officials overseas shall have its estimates and statement allocated based on specific costs of each class. Expenditure contents and amount shall comply with following specific provisions:

- Expenditure on training services and compulsory expenses that must be paid to overseas training centers or service providers: According to notice or tuition invoices of training centers where officials are sent to for training, invoices and legal expenditure documents issued by overseas service providers or specific agreements signed by competent authorities;

- Expenditure on health insurance: According to notice or invoices of compulsory health insurance of training facilities where officials are sent to for training and not exceeding minimum health insurance of host countries generally applied to overseas learners;

- Expenditure on translation and interpretation of documents: Comply with Circular No. 01/2010/TT-BTC dated January 6, 2010 of Ministry of Finance on expenditure on welcoming foreigners to Vietnam for work and expenditure on reception of domestic guests;

- Expenditure on class organization: Survey, negotiation and development of learning programs with overseas training centers, according to actual expenditure with adequate legal invoices and documents;

- Expenditure on meals, allowances, accommodations, travelling, airport fees and procedures for entry and exit (passports and visas) shall comply with applicable regulations under Circular of Ministry of Finance on work-trip fees for State officials travelling on short work trips overseas funded by state budget.

b) For local government authorities:

Based on expenditure contents for training officials overseas specified in Clause 4 Article 4 of this Circular, People’s Committees of provinces and central-affiliated cities shall decide to make payment according to schemes that are approved by local competent authorities and funded by annual budget for training and improvement.

4. Expenditure for training and improvement of public employees:

Based on financial resources for training and improvement of public employees of entities; based on expenditure contents for training and improvement of officials and public employees specified in Article 4 of this Circular and expenditure on training of officials specified in Clauses 1, 2 and 3 Article 5 of this Circular; heads of public service providers shall decide on expenditure on training and improvement of public employees in accordance with regulations and law on financial mechanism of their entities.

Article 6. Preparation and allocation of estimates, management and statement of expenditure on training and improvement of officials and public employees:

1. Preparation, allocation, management and making statement of state budget expenditure for training and improvement of officials:

Preparation, allocation and handover of estimates, dispensing, managing, using and making statement of state budget expenditure for training and improvement of officials shall comply with applicable regulations and law on budget and finance and specific provisions in this Circular.

Preparation of estimates:

- For ministries and central government authorities:

On a yearly basis, based on objectives and orientations towards training and improving officials approved by competent authorities; assessment results of implementation of training and improving officials of the reporting years; requirements and objectives regarding training and improving officials in the reporting years, guidelines on developing plans and preparing estimates of Ministry of Finance:

Ministries and central government authorities shall instruct affiliated entities to develop plans and estimates for training and improving officials in the reporting years (including domestic and overseas training and improvement), consolidate estimates for training and improving officials of ministries and central government authorities to submit to Ministry of Home Affairs (before July 20) while integrate into budget estimates of the reporting years of ministries and central government authorities to submit to Ministry of Finance for consideration and submission to competent authorities according to Law on State Budget and documents on elaborating thereto.

With respect to training and improving officials overseas, ministries and central government authorities while developing plans and expenditure estimates and sending to Ministry of Home Affairs for consolidation and Ministry of Finance must specify following categories:

+ Assessment of implementation results and use of expenditure of the previous year;

+ Entities that organize overseas training and improvement;

+ Details of training and improvement courses;

+ Type of officials expected to be sent overseas for training and improvement;

+ Time study abroad;

+ Estimated training centers;

+ Estimated expenditure for each mission;

+ Total expenditure for training and improvement of officials overseas.

- For Ministry of Home Affairs:

Based on request of ministries, central government authorities and total expenditure on training and improving officials noticed by Ministry of Finance, Ministry of Home Affairs shall take charge developing plans to allocate said expenditure to each objection (training and improvement of domestic and overseas officials), inform ministries and central government authorities and submit to Ministry of Finance for consideration and integration into budget estimates of ministries to propose the Government and National Assembly.

- For local government authorities:

Departments of Home Affairs shall cooperate with relevant agencies in developing plans and making estimates for training and improving officials of provinces and central-affiliated cities, which shall be specified for each objective, scheme/project for training and improving officials (including training and improving officials overseas), entity, budget (local government budget, central government budget and other funding sources), submitted to Departments of Finance for consideration and proposed to competent authorities as per the law.

Based on requirements for officials from time to time, local governments shall decide to allocate funding sources and send officials for overseas training and improvement on the basis of economical, efficient and satisfactory to capacity of local government budget.

- For training and improvement schemes/projects approved for implementation by Prime Minister via separate decisions:

On a yearly basis, central government authorities assigned to take charge of schemes/projects are responsible for instructing relevant ministries and local government authorities (Departments of Home Affairs) regarding type and number of officials for training and improvement to enable development of plans and estimates for training and improvement of officials of ministries and local government authorities satisfactory to objectives of the schemes/projects approved by Prime Minister. With respect to schemes/projects for training and improving officials of provinces whose budget is in deficit funded by central government budget according to permission of Prime Minister, Department of Finance shall consolidate and request provincial People’s Committees to approve expenditure estimates for implementation of the schemes/projects on the provinces and send to central government authorities assigned to take charge of the schemes/projects and Ministry of Finance, in which expenditure funded by local government budget and expenditure requested for assistance from central government budget must be specified.

Based on request of ministries and local governments; based on total expenditure on implementation of schemes/projects noticed by competent authorities, central government authorities assigned to take charge of the schemes/projects shall develop measures to allocate the expenditure on implementation of schemes/projects in detail to ministries and local governments and send to Ministry of Finance for consideration and integration into budget estimates of ministries and local governments and submission to competent authorities according to Law on state budget.

b) Allocation and handover of estimates:

- For ministries and central government authorities:

Based on estimates of expenditure on training and improving officials and estimates of expenditure on implementation of schemes/projects for training and improving officials assigned by competent authorities; ministries and central government authorities shall allocate, hand over expenditure estimates to entities utilizing budget and send to Ministry of Finance for examination according to Law on state budget and documents on elaborating thereto; send to Ministry of Home Affairs (with respect to expenditure on training and improving officials); central government authorities assigned to take charge of schemes/projects (with respect to expenditure on implementation of schemes/projects) for joint monitor.

Decisions on handover of estimates of ministries and central government authorities to entities utilizing budget must be satisfactory to total estimates and expenditure contents of each training and improvement objective assigned by competent authorities.

- For provinces and central-affiliated cities:

Pursuant to Decisions of Prime Minister on handover of estimates of state budget expenditure, Decision of Minister of Finance on handover of estimates of state budget revenue and expenditure of local governments (which includes estimates of dedicated additional funding for local governments train and improve officials according to approved schemes/projects of Prime Minister); based on local government budget balance for training and improving officials; People’s Committees of provinces and central-affiliated cities shall assign Departments of Home affairs to cooperate with Department of Finance and relevant agencies in developing schemes to allocate expenditure estimates for implementation of training and improving officials to entities utilizing budget and send to Department of Finance for consolidation and report to People’s Committees for submission to People’s Council of provinces and central-affiliated cities.

For schemes/projects for training and improved assigned additionally and dedicatedly for local governments, provincial People’s Committees must ensure amount allocated not lower than the amount specified for each scheme/project by central government. After People’s Council approving measures of allocating, provincial People’s Committees are responsible for sending results of allocating expenditure estimates (by each scheme/project) to central government authorities presiding the schemes/projects and Ministry of Finance as per the law.

c) Management and making of statement:

- Management, use, payment and making statement of expenditure on training and improving officials (including expenditure on implementation of schemes/projects regarding training and improvement) shall comply with Law on state budget and documents on elaborating thereto, legislative documents on state budget accounting.

- Management, use and payment of expenditure on training and improving officials overseas shall comply with regulations applicable foreign currency expenditure made according to annual estimates (estimates withdrawal method) calculated in VND for overseas missions in Circular No. 97/2004/TT-BTC dated October 13, 2004 of Ministry of Finance on management and payment of state budget expenditure in foreign currency via State Treasury.

At the end of the year, expenditure on training and improving officials shall be integrated in final accounts of budget of ministries, central and local government authorities according to applicable regulations and law.

2. Preparation, management and making statement of expenditure on training and improvement of public employees:

Based on demand for training and improving public employees at entities; based on expenditure contents and amount according to this Circular; heads of service providers shall develop estimates of expenditure on training and improving public service provider and integrate in estimates of concurrent expenditure of their units according to Law on State Budget and legislative documents on financial mechanism of public service providers depending on field of operation.

Allocation and making statement of expenditure on training and improving public service providers shall comply with Law on State Budget and legislative documents on financial mechanism of public service providers depending on field of operation.

Article 7. Reporting and inspection regimes

1. On a yearly basis, ministries, central government authorities, authorities of provinces and central-affiliated cities are responsible for consolidating and submitting reports on implementation of training and improving officials to Ministry of Home Affairs, presiding authorities of schemes/projects and Ministry of Finance.

2. Ministry of Home Affairs and presiding authorities of schemes/projects are responsible for taking charge and cooperating with Ministry of Finance in conducting regular and irregular inspections regarding implementation of training and improving officials, use of expenditure on schemes/projects at entities affiliated to Ministries, central and local government agencies to ensure supervision of management and use of expenditure on training and improving officials to be satisfactory to objectives, policies, economical and efficient.

3. Departments of Home Affairs of provinces and central-affiliated cities are responsible for taking charge and cooperating with Departments of Finance and relevant agencies in conducing regular and irregular inspections, supervising and assessing implementation of training and improving officials within the provinces, ensure satisfaction of assigned criteria, adequate use of expenditure.

Article 8. Implementation

1. This Circular comes into force from June 15, 2018.

2. Annuls Circular No. 139/2010/TT-BTC dated September 21, 2010 of Ministry of Finance providing guidelines on use of expenditure on training and improvement of state officials.

With respect to training courses implemented according to plans from 2018, entities shall refer to this Circular and expenditure documents at the effective date hereof to make statement according to Law on State Budget and keep within budget estimates of 2018 assigned by competent authorities.

3. Apart from state budget funding sources allocated for training and improving officials on a annual basis, central and local entities may utilize estimates of concurrent expenditure and other legal funding sources based on demands of training and improvement of officials to increase expenditure on training and improving officials and comply with this Circular while doing so.

4. Expenditure specified in this Circular shall serve as the basis to enable ministries and central government authorities to prepare estimates for training and improving officials. Ministers and heads of central government authorities shall regulate specific expenditure from state budget in a manner that suits and complies with Law on State Budget for local implementation within budget expenditure estimates assigned by competent authorities.

5. Based on current local conditions and balance of local government budget, People’s Committees of provinces and central-affiliated cities shall request People's Councils of the same level to decide on specific expenditure for local implementation.

6. For training courses organized by funding, contribution or sponsorship of other organizations and individuals, expenditure policies specified in this Circular are recommended for adoption to ensure efficient and economical. In case higher expenditure is requested, entities providing training and improvement shall decide so as to suit funding sources thereof.

7. If the legislative documents extracted in this Circular are approved for amendments or superseded by other legislative document, the new documents will apply.

8. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration and solution./.