Thông tư 83/2021/TT-BTC kinh phí tập huấn, bồi dưỡng chương trình sách giáo khoa mới giáo dục phổ thông

CIRCULAR

On guiding the management of training and retraining funds for teachers and educational institution managers to implement new programs and new textbooks for general education

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Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016 on detailing and guiding a number of articles of the Law on State Budget;

the on defining functions, tasks, powers, and organizational structure of the Ministry of Finance;

On implementation of the Prime Minister’s Decision No. 404/QD-TTg dated March 27, 2015 on approving the Project on renovation of general education curricula and textbooks, the Decision No. 732/QD-TTg dated April 29, 2016 of the Prime Minister on approving the Projects of “Training and retraining teachers and educational institution managers to meet the requirements of fundamental and comprehensive renovation of general education in the 2016-2020 period, with orientations toward 2025”;

At the proposal of the Director of the Department of Public Expenditure;

The Minister of Finance hereby promulgates the Circular on guiding the management of training and retraining funds for teachers and educational institution managers to implement new programs and new textbooks for general education.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

a) This Circular guides the management of training and retraining funds for teachers and educational institution managers to implement new programs and new textbooks for general education specified in the Decision No. 404/QD-TTg dated March 27, 2015 of the Prime Minister on approving the Project on renovation of general education curricula and textbooks; professional skills improvement for the implementation of new programs and textbooks for teachers and general education institution managers specified in Section III.2.a Article 1 of the Decision No. 732/QD-TTg dated April 29, 2016 of the Prime Minister on approving the Projects of “Training and retraining teachers and educational institution managers to meet the requirements of fundamental and comprehensive renovation of general education in the 2016-2020 period, with orientations toward 2025” (hereinafter referred to as training and retraining teachers and educational institution managers). Professional content of training and retraining according to regulations of the Ministry of Education and Training;

b) Other training content specified in Section III.2, Section IV.2 Article 1 of the Decision No. 732/QD-TTg dated April 29 of the Prime Minister in compliance with the Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance on guiding the estimation, management, use and settlement of funds for the training and retraining of cadres, civil servants and public employees;

c) This Circular does not govern the training and retraining of teachers and educational institution managers on textbooks conducted by publishers.

2. Subjects of application

This Circular applies to including central and local state management agencies in charge of education and training, educational institutions, teachers and educational institution managers (hereinafter referred to as trainees), relevant agencies, units and individuals.

Article 2. Source of funds for training and improvement

1. The state budget (the budget for expenditure on education, training and vocational training belongs to the central and local budgets according to budget decentralization) in accordance with the Law on State Budget provisions:

a) The central budget which is allocated to the Ministry of Education and Training to perform the task of training and retraining trainees who are key teachers and managers of educational institutions in the localities;

b) The local budget which is allocated to perform the task of training and retraining trainees who are teachers and managers of educational institutions in the localities;

2. Revenue from non-business activities of public educational institutions.

3. Sources of funding and support from domestic and foreign organizations and individuals; socialized capital sources, lawfully mobilized capital sources, other sources of revenue as prescribed by law of educational institutions; trainee's contributions.

4. Lawfully financial sources of non-public educational institutions.

Article 3. Principle of funding source management

1. Agencies, organizations and individuals are responsible for managing and using funds for the right purposes, effectively, openly, transparently and in accordance with the regime.

2. The estimation, payment and settlement of training and retraining funds for teachers and educational institution managers shall comply with the law on state budget and the accounting regime.

3. Non-public educational institutions shall use their lawfully financial resources to pay the supports as specified in Clause 6, Article 4 of this Circular for trainees who are sent to attend training courses.

Article 4. Expenditure of training and retraining

1. Expenses for creating or renting the online learning management system.

2. Expenses for investigating, surveying and developing training and retraining plans.

3. Expenses for organizing relevant meetings, seminars and conferences; pay for business trips to inspect, supervise, ensure quality, evaluate training and retraining results.

4. In case agencies and units organize training, retraining courses or open classes for training and retraining or compiling training programs and documents for training and retraining, the following expenses shall be paid (expenses for all trainees participating in training and retraining, regardless of whether trainees belong to public or non-public educational institutions):

a) Expenses for compiling and appraising new training and retraining programs, textbooks and documents or for editing, supplementing and updating training and retraining programs, textbooks and documents;

b) Expenses for digitalizing documents for online training and retraining;

c) Expenses for lecturers, teaching assistants, and reporters who directly participate in training and retraining, include: remuneration, meal allowance, transportation, pick-up and accommodation costs; Expenses for lecturers  and reporters who directly conduct the training via online study management systems, expenses for IT staffs who support the training via online study management systems; Expenses for key teachers and educational institution managers who are trained or retrained by the Ministry of Education and Training and now implement the task of training, retraining for local trainees by the form of training via the online study management systems;

d) Expenses for compulsory learning materials according to the contents of the training and retraining course program for trainees (excluding reference materials) to attend;

dd) Rental of halls, classrooms, equipment for training and retraining (if any), including rental of information technology equipment, transmission line, and online account fee for trainees (if any), other direct expenses on information technology for the form of online training and retraining;

e) Expenses for hiring interpreters and translators (if any);

g) Expenses for exam questions issuance, observing and marking exams; results review council; expenses for opening and closing ceremonies;

h) Expenses for drinking water for classes;

i) Expenses for conducting surveys and practice for trainees (if any);

k) Expenses for rewards for trainees achieving good or excellent grades (if any);

l) Expenses for regular medical medicines for trainees (in cases of illness);

m) Expenses for printing and issuing certificates (if any);

n) Other expenses for direct service of the classroom (electricity, water, communication, stationery, business trip and overtime expenses (if any) for classroom managers, cleaner, vehicles parking and other direct expenses);

Agencies and units assigned with the task of training and retraining which have been invested in the construction of rest rooms by the budget and are eligible to arrange rest rooms for trainees during the training and retraining process have the responsibility to arrange accommodation for remote trainees for classes assigned and allocated funds for implementation by competent authorities; no additional fees for trainee's accommodation will be charged.

5. In case agencies and units organize training and retraining but do not have physical facilities for training or retraining or for opening classes for training and retraining but unable to organize training courses themselves and must send the trainees to training and retraining at other training and retraining institutions, the agency or unit shall pay the training and retraining institutions the following expenses (expenses for all trainees participating in training and retraining, regardless of whether trainees belong to public or non-public educational institutions):

a) Expenses for training and retraining under a service contract of the agency or unit with funding for training and retraining allocated by competent authority signed with a training and retraining institution;

b) Fee for buying compulsory textbooks and learning materials for trainees and compulsory expenses to be paid to training and retraining institutions according to the receipts of the training and retraining institutions.

6. In case the provincial Departments of Education and Training send key teachers and educational institution managers of the province to training and retraining at training courses conducted by the Ministry of Education and Training; public educational institutions send teachers and educational institution managers to training and retraining

The Department of Education and Training and public educational institutions shall use recurrent expenditures from the state budget (funds that used other than to implement the autonomy regime) and other lawful funding sources for support (if any) trainees who are sent to study the following expenditures as prescribed by law:

a) Partial support for meals during the period of collective training;

b) Expenses for travel expenses from the agency to the place of training (one time for come and return);

c) Expenses for payment of accommodation rental during the time of collective training at training and retraining institution;

Article 5. Expenditure levels of training and retraining

Based on the actual situation and the annual estimate allocated by competent authority (expenses which are not subjected to the autonomy regime allocated by the state budget in accordance with the law on state budget), the head of the agencies and units assigned to assume the prime responsibility for building online training and retraining system, and to assume the prime responsibility for organizing training and retraining courses shall decide on specific expenditure levels accordingly; at the same time, to ensure the arrangement of funds to carry out the training and retraining tasks in compliance with the assignment by competent authorities and within the allocated cost estimates as follows:

1. Expenses for creating or renting the online learning management system.

Agencies and units assigned to assume the prime responsibility for performing these tasks must fully comply with relevant laws on procurement, bidding, documents, invoices, and regulations on rental costs of information technology services to organize the implementation.

2. Expenses for investigate, survey and develop training and retraining plans: Apply the expenses the level as specified in the Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on providing regulations on the estimation, management, use and settlement of funds for the implementation of statistical surveys and the General National Statistical Survey.

3. Expenses for organize relevant meetings, seminars and conferences; pay for business trips to inspect, supervise, ensure quality, evaluate training and retraining results: To apply the spending norms as prescribed in the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on providing regulations for working-trip allowances, conference expenses (hereinafter referred to as Circular No. 40/2017/TT-BTC).

4. Expenses for compiling new training and retraining programs, textbooks and documents or for editing, supplementing and updating training and retraining programs, textbooks and documents: Based on the Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance on guiding the content and level of expenses for developing training programs, compiling subject textbooks for higher education and vocational education, agencies and units in charge of compiling programs, textbooks and documents shall decide on appropriate expenditure levels with each training program.

5. Expenses for digitalizing documents for online training and retraining:

a) For remunerations, such as: Develop teaching script (series of teaching activities) of the lesson; Develop detailed content of the lesson (each activity) according to the teaching scenario (Product includes the content of text-based activities and instructions/settings to use the materials in each activity, not yet including multimedia documents such as images, sounds, electronic records (videos), graphics (infographics), etc.); Video recording expert/teacher (Research script and lesson content; coordinate with video technician to prepare and  coordinate on recording); Develop video editing requirements/guidelines (post-production, maximum video length is 90 minutes); Statistics and basic processing of training and retraining results data (list of scores, grouping of trainees, score spectrum, rate - minimum for 250 trainees): To apply the spending norms as prescribed in the Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, Invalids and Social Affairs on providing the salary norms of domestic experts as a basis to estimate the bidding package of providing consultation service in the form of chronological contract covered by the state budget. Based on the ability of funding, roles, tasks, requirements on professional qualifications and work experience of each individual in performing training and retraining tasks; the Ministry of Education and Training shall decide on the specific wage rate for each member to perform training and retraining tasks at the central level; the Department of Education and Training shall decide on the specific wage rate for each member performing training and retraining tasks in the locality.

b) Cost of video recording of the lecture (maximum duration of the video is not more than 90 minutes; the price includes the technician’s salary and equipment; does not include the technician’s travel, accommodation, and meals cost (01-02 people)): To apply the spending norms as prescribed in the Circular No. 03/2018/TT-BTTTT dated April 20, 2018of the Ministry of Information and Communication on providing economic - technical norms on television program production (hereinafter referred to as the Circular No. 03/2018/TT-BTTTT);

c) Video editing expenses (cutting/joining videos at the request of experts; converting formats, resolutions, working under the direction of experts): To apply the spending norms as prescribed in the Circular No. 03/2018/TT-BTTTT;

d) Expenses for inputting textual content (including inserting existing images); Digitizing question in to online learning system associated with learning activities (structured data; request a record (file) of the question, clearly stating the answer); Digitizing textual content into the learning management system; Processing cost of interactive electronic lectures: To apply the spending norms as prescribed in the Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance on guiding expenditure levels for creating electronic information in order to maintain regular operations of agencies and units using state budget (hereinafter referred to as the Circular 194/2012/TT-BTC);

dd) Practical expenses (Renting venue/classroom for video recording/recording; Expenses for designing title (banner) placed on the website; Building graphics (infographic)): To apply the provision prescribed in Clause 13 Article 5 of this Circular.

6. Expenses for lecturers, teaching assistants, and reporters

Based on the quality requirements of the training and retraining courses, the heads of the agencies or units assigned to organize the training courses shall decide on the level of remuneration for domestic lecturers and teaching assistants (if any), reporter (including face-to-face and online training and retraining); remuneration for staff to supervise and operate the online learning system (in case of hiring an online learning management system, the remuneration for the supervisor and operator of the online learning system is included in the total renting cost) on the basis of agreement in the form of work contract suitable to the quality and qualifications of the lecturers and reporters within the assigned estimates. Maximum total pay: VND 2,000,000 per session (a session shall be counted as 4 periods), calculated for all members who directly guide and teach in a training session. The number of members participating in guiding and teaching in a learning session shall be regulated by the Ministry of Education and Training.

The number of teaching hours exceeds the norm of professional lecturers in charge of teaching in training and retraining institutions; The teaching hours of the lecturers who are key teachers and educational institution managers who are responsible for training and retraining in the locality for the other teachers and educational institution managers shall be paid according to the provisions of law on overtime pay for teachers in public educational institutions as specified in the Joint Circular No. 07/2013/TTLT-BGDDT-BNV-BTC dated March 8, 2013 of the Ministry of Education and Training - Ministry of Home Affairs - Ministry of Finance on guiding the implementation of overtime payment regime for teachers in public educational institutions. In case these lecturers are invited to teach at training courses and retraining courses organized by other training institutions, they will still be entitled to the lecturer’s remuneration in accordance with regulations.

7. Meal allowance for lecturers, teaching assistants, and reporters

Depending on the location and time of the training course, the agencies and units assigned to organize the training courses shall decide to pay the meal allowances for lecturers, teaching assistants and reporter in accordance with the level of accommodation allowances prescribed in the Circular No. 40/2017/TT-BTC.

8. Expenses for payment of transportation, room rental for lecturers, teaching assistants, and reporters: In case the agency or unit assigned to organize training courses cannot arrange facilities or arrange accommodation and have to rent facilities or arrange accommodation for lecturers, teaching assistants and reporters, such expenses shall be paid in accordance with regulations of the Circular No. 40/2017/TT-BTC.

9. Expenses for hiring translators and interpreters

To apply the current spending norms for translation as prescribed in the Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on prescribing the mechanism of spending for reception of foreign guests on working visits to Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests.

10. Expenses for drinking water for classes;

To apply the spending norms on drinking water to organize conferences as prescribed in the Circular No. 40/2017/TT-BTC.

11. Expenses for the exam questions issuance, observation and marking

To apply the spending norms on exam questions issuance, observation and marking for high school graduation exams specified in the Circular No. 69/2021/TT-BTC dated August 11, 2021 of the Ministry of Finance on guiding the fund management of preparation and organization and participate in examinations applicable to general education.

Particularly for professional lecturers who are in charge of teaching in training and retraining institutions; the lecturers who are key teachers and educational institution managers responsible for training and retraining in the locality for other teachers and educational institution managers (if any): to convert the time to standard time as prescribed in the Circular No. 01/2018/TT-BNV dated January 08, 2018 of the Ministry of Home Affairs on guiding a number of articles of the Decree No.101/2017/ND-CP dated September 01, 2017 of the Government on training and retraining cadres, civil servants and public employees.

12. Expenses for rewards for trainees achieving good or excellent grades;

Based on the ability of funding sources, based on the number of students achieving very good or excellent grades of each training and retraining course, the training and retraining institution may decide to pay rewards for students who achieve very good or excellent grades according to the maximum level which is not more than VND 200,000 per student.

13. Practical expenses directly serving the classes

a) Expenses for compulsory learning materials (buy, print textbooks, documents) according to the contents of the training and retraining course program for trainees to attend (excluding reference materials);

b) Rental of halls, classrooms, equipment for training and retraining (if any), including rental of information technology equipment, transmission line, and online account fee, other direct expenses on information technology for the form of online training and retraining;

c) Expenses for printing and issuing certificates;

d) Expenses for results review council; expenses for opening and closing ceremonies;

dd) Expenses for regular medical medicines for trainees;

e) Other expenses for direct service of the classroom (electricity, water, communication, stationery, business trip and overtime expenses (if any) for classroom managers, cleaner, vehicles parking and other direct expenses);

The actual expenses mentioned above must be fully documented and invoiced when making payment. For expenses for renting halls, classrooms, equipment and tools for teaching and learning, there must be contracts and invoices as prescribed; in case of borrowing facilities from other agencies or units to organize training courses, but still have to pay expenses for electricity, water, sanitation, security and service, the payment voucher shall be the contract and liquidation of the work contract between the two parties together with the receipt of the agency or unit lending the facilities; the lessor of the facilities shall account this revenue to reduce the unit’s operating expenses.

14. Expenses for conducting surveys and practice for trainees;

a) Expenses for transportation to pick up and carry trainees to do survey and field trips: pay in accordance with the actual contract, payment vouchers;

b) Partial support for meals and accommodation for trainees during field trips: The level of support shall be decided by the heads of agencies, units and establishments that organize the training and retraining in accordance with the level of work-trip expenses specified in the Circular No. 40/2017/TT-BTC and must be ensured within the scope of training and retraining budget estimates.

15. Expenses for supporting a part meal for trainees during the concentrated training and retraining period; expenses for travel cost from the agency to the place of training (one time for come and return); expenses for payment of accommodation rental during the time of collective training at training and retraining institution (in case of the training and retraining establishment and the training and retraining operating unit cannot arrange accommodation for trainees)

Based on the location of the training and retraining course and the budget capacity, the Department of Education and Training (the agency that appoints local trainees to attend training and retraining course for key teachers and educational institution managers), educational institutions (the agency that appoints to attend training and retraining courses for teachers and educational institution managers) shall use recurrent expenditures and other lawful funding sources to support teachers and educational institution managers who are appointed to join the training and retraining course with the above expenses to ensure the following principles: These support expenses are in compliance with the current expenditure levels of the Ministry of Finance on the regime of working-trip allowances and conference expenses.

Article 6. Organization of implementation

1. This Circular takes effect from November 20, 2021.

2. The expenditure levels specified in this Circular are the maximum expenditure levels served as a basis for Ministries, localities and educational institutions to make estimates of expenditures for training and retraining of teachers and educational institution managers.

3. Based on the actual situation in the locality and the ability to balance local budgets, the provincial and municipal People’s Committee shall proactively submit to the People’s Councils of the same level to decide on specific expenditure levels appropriate to performed locally.

4. It is encouraged to apply expenditure contents and spending norms specified in this Circular to organize training courses for teachers and educational institution managers with funds provided by participating organizations and individuals’ donations and sponsorships to ensure savings and efficiency.

5. When the documents specifying the expenditure regimes and norms referred to in this Circular are amended, supplemented or replaced with new documents, the amended, supplemented or replaced documents shall apply.  

6. In the course of implementation, if any problem arises, agencies and units shall promptly report to the Ministry of Finance for consideration and decision./.

On behalf of the Minister

The Deputy Minister

Vo Thanh Hung