Thông tư 51/2018/TT-BTC hướng dẫn sử dụng kinh phí Đề án dạy và học ngoại ngữ

CIRCULAR

PROVIDING GUIDELINES ON MANAGEMENT AND USE OF FUNDING FOR IMPLEMENTING DECISION NO. 2080/QD-TTG DATED DECEMBER 22, 2017 OF THE PRIME MINISTER ON APPROVING AMENDMENTS AND SUPPLEMENTS TO THE SCHEME OF TEACHING AND LEARNING FOREIGN LANGUAGES IN THE NATIONAL EDUCATION SYSTEM FOR THE PERIOD OF 2017-2025.

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government on guidelines for the Law on State budget;

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

In implementation of Decision No. 1400/QD-TTg dated September 30, 2008 of the Prime Minister on approving the Scheme of "teaching and learning foreign languages in the national education system in the lesson of 2008-2020";

In implementation of Decision No. 2080/QD-TTg dated December 22, 2017 of the Prime Minister on approving amendments and supplements to the scheme of teaching and learning foreign languages in the national education system for the lesson of 2017-2025;

At the request of Director of Department of Public Expenditure;

The Minister of Finance promulgates a Circular providing guidelines on management and use of funding for implementing Decision No.2080/QD-TTg dated December 22, 2017 of the Prime Minister on approving amendments and supplements to the scheme of teaching and learning foreign languages in the national education system for the lesson of 2017-2025.

Article 1. Scope of regulation and subjects of application

1. This Circular provides guidelines on management and use of funding for implementing Decision No. 2080/QD-TTg dated December 22, 2017 of the Prime Minister on approving amendments and supplements to the scheme of teaching and learning foreign languages in the national education system for the lesson of 2017-2025 (hereinafter referred to as the Scheme).

2. Subjects of application of this Circular are agencies, units, organizations and individuals at the central and local levels implementing the Scheme and beneficiaries of the Scheme.

3. If the Scheme uses non-refundable aid capital and capital sources integrated in other programs and schemes approved by competent authorities with specific regulations, it shall comply with the regulations of the investors and other guiding documents for such programs and projects. If there are no specific regulations, it shall comply with the provisions of this Circular.

Article 2. Funding sources for implementing the Scheme

1. State budget sources allocated annually for regular expenditures in education and vocational training according to the State budget decentralization.

2. Funding integrated in programs and schemes approved by competent authorities.

3. Revenues of educational institutions; funding and contributions of domestic and foreign organizations and individuals; other social capital sources.

Article 3. Expenditures of the Scheme

1. Expenditures allocated from the State budget for general task performances, which are set by the Ministry of Education and Training, the Ministry of Labor, War Invalids and Social Affairs and other ministries, central agencies and national universities in accordance with the objectives of the scheme and state budget decentralization as follows:

a) Compiling, piloting and experimenting programs, textbooks, syllabus and learning materials.

b) Improving foreign language ability and pedagogical capability for foreign language teachers and other teacher using foreign languages to teach some subjects in public and non-public schools.

c) Training foreign language teachers; fostering the contingent of foreign language teachers, foreign language pedagogy lecturers and other lecturers of science and specialized subjects in foreign languages.

d) Developing procedures and data banks for conducting conduct regular and lessonical assessment and evaluation of teaching and learning foreign languages for general education.

e) Developing sample procedures for conducting assessment and evaluation of higher education, vocational education and regular education.

g) Developing and completing standardized tools for assessing foreign language abilities, test banks; training specialized officials in charge of foreign language testing; providing equipment and testing organization.

h) Developing and completing the efficiency framework for foreign language teachers at different educational levels.

i) Providing equipment and learning materials for foreign language pedagogical institutions of ministries and central agencies.

k) Developing a national online language learning system.

l) Developing and organizing training programs for managers of foreign language teaching and learning activities at all educational levels; improving foreign language skills for officials and civil servants of ministries and central agencies.

m) Conducting international communication and cooperation; building foreign language teaching and learning environment.

n) Performing the task of surveying and organizing seminars and conferences in building and perfecting mechanisms and policies related to the teaching and learning foreign languages; conducting vocational activities to meet job demands and support job connections.

o) Conducting management, inspection, supervision and evaluation of the implementation of the Scheme.

p) Other tasks performed by ministries, central agencies and national universities in accordance with the objectives of the Scheme.

2. Expenditures from local budget sources:

a) Developing foreign language teachers and lecturers, teachers and lecturers teaching specialized subjects in foreign languages in local educational and vocational institutions.

b) Strengthening facilities and equipment applied with information technology to ensure conditions for teaching and learning foreign languages at local educational and vocational institutions.

c) Conducting reforms in contents, curriculum and approaches of teaching and learning foreign languages; preparing facilities and supporting teachers to participate in piloting foreign language textbooks and programs; building data banks to conduct regular and lessonical inspection and evaluation in foreign language teaching and learning for general education.

d) Developing and organizing training programs to improve foreign language efficiency for local officials and civil servants.

e) Launching foreign language textbooks and curriculum; providing textbooks for libraries in mountainous areas, islands, areas of ethnic minorities and areas with difficult socio-economic conditions, disable students with economic difficulties.

g) Supporting the establishment of a foreign language teaching and learning environment in educational and vocational institutions and other local units; disseminating the work of foreign language teaching and learning in the locality.

3. Expenditures of educational and vocational institutions: Building foreign language teaching and learning environment, elective subjects on teaching and learning foreign languages; implementing activities within the framework of the Scheme according to the functions and tasks of the unit, activities of training and improving foreign language skills, strengthening management capacity for workers at educational institutions, and other tasks of the Scheme.

4. Expenditures from other budget sources funded by organizations and individuals: Focusing on implementing activities to meet the diverse needs of learning foreign languages of the society. The use of funding sources is made at the request of the contributors and in accordance with the current law provisions.

Article 4. General expenditure contents and norms

1. Expenditure for organizing conferences to review task performance, professional training courses; conducting inspection and supervision; organizing conferences and seminars related to the implementation of professional activities of the Scheme; compiling and publishing monographs and reports on results of the Programs: Expenditure contents and norms shall comply with Circular No.58/2016/TT-BTC dated March 29, 2016 of the Ministry of Finance providing detailed regulations on use of state funding for making purchases for the purpose of maintaining regular operations of state agencies, units affiliated to people s armed force, public service providers, political organizations, socio-political organizations, social-political-professional organizations, social organizations, socio-professional organizations (hereinafter referred to as Circular No.58/2016/TT-BTC) and Circular No.40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on work-trip allowances and conference expenditures (hereinafter referred to as Circular No.40/2017/TT-BTC).

2. Expenditures for organizing training courses to raise the qualifications of teachers, lecturers and management officials: Expenditure contents and norms shall comply with the provisions of Circular No.36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance providing guidelines on estimation, management, use and settlement of state budget funding for training officials and civil servants (hereinafter referred to as Circular No.36/2018/TT-BTC).

For domestic courses operated by Ministries, Central government agencies: localities and agencies shall take charge in cover the payment on travel and accommodation for participants.

3. Expenditures for statistical surveys for professional activities and assessment of implementation results of the Scheme: Expenditure contents and norms shall comply with the provisions of Circular No.109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance providing guidelines on management, use and settlement of funding for the implementation of national statistical surveys, censuses and statistics.

4. Expenditures for building databases, updating data, processing information and applying information technology for professional activities of the Scheme:  Expenditure contents and norms shall comply with the provisions of Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012 of the Ministry of Finance, the Ministry of Planning and Investment and the Ministry of Information and Communications providing guidelines for management and use of funding for implementing the National Program of applying information technology in the operation of state agencies, Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance providing guidelines on maximum expenditures on the creation of electronic information to maintain operations of authorities and units funded by the state budget. In case of leasing information technology services according to the provisions of the Law on Bidding, it shall comply with Decision No.80/2014/QD-TTg dated December 30, 2014 of the Prime Minister providing for the pilot leasing of information technology services in state agencies.

5. Expenditures for dissemination of information:

a) Expenditure contents: Editing and compiling documents, leaflets, panels, posters, electronic boards; producing, editing and building programs, films, reports, newsletters; organizing information dissemination by means of communication such as via conferences, seminar and training courses, via newspapers, radio and television, via telecommunication networks, Internet and other means.

b) Expenditure norms shall comply with the provisions of Joint Circular No. 145/2014/TTLT-BTC-BTTTT dated October 3, 2014 of the Ministry of Finance and Ministry of Information and Communication regulating management and use of funding for implementing the Scheme of information and communication on digital transmission and broadcasting of terrestrial television; Decree No. 18/2014/ND-CP dated March 14, 2014 of the Government prescribing the regime of royalties in the field of press and publication; Decision No. 382/QD-BTTTT dated March 21, 2011 of the Ministry of Information and Communications promulgating unit prices to support the production of new television programs using the state budget in the lesson of 2010-2012, extended in the Decision No. 938/QD-BTTTT dated July 4, 2014 of the Ministry of Information and Communications on the application of unit prices to support the production of new television programs using the state budget (hereinafter referred to as Decision No. 382/QD-BTTTT and Decision No. 938/QD-BTTTT)

For procurement of goods and services requiring bidding: It shall comply with the regulations on invoices and vouchers, the provisions of the Law on Bidding and its guiding documents.

6. Expenditures for hiring domestic experts: Based on the level of necessity to implement activities of the Scheme and the assigned budget estimates, heads of the agencies and units implementing the Scheme shall decide to hire domestic experts. Expenditure norms shall comply with the provisions of Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, War Invalids and Social Affairs stipulating wages for domestic consultants serving as a basis for package estimates of providing consultant services in the form of time-based contract using state capital. In case of hiring independent organizations and consultants, it shall comply with regulations of Circular No. 02/2015/TT-BLDTBXH and the law provisions on bidding to set package estimates.

7. Expenditures for translation of documents; interpreters at international conferences and seminars; reception of foreign guests for professional activities of the Scheme: Expenditure contents and norms shall comply with the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010 of the ministry of finance regulating spending regimes for reception of foreign guests working in Vietnam, organization of international conferences and seminars in Vietnam and reception of domestic guests (hereinafter referred to as Circular No. 01/2010/TT- BTC).

8. For the use of funding for printing and procurement of equipment, textbooks, learning materials, books, audiovisual means and teaching aids; developing and choosing foreign language teaching and learning software: It shall comply with the provisions of the Law on Bidding and Decree No. 63/2014/ND-CP dated June 26, 2014 of the Government detailing the implementation of several provisions of the law on bidding regarding the selection of contractors and Circular No. 58/2016/TT-BTC.

Article 5. Specific expenditure contents and norms of the scheme

1. For preschool and high school education: Expenditures for developing curriculum, textbooks, workbooks, teachers books, learning materials and instructions for teaching and learning foreign languages, teaching subjects in foreign languages, integrating teaching foreign languages in subjects:

a) Developing overall programs and curriculum:

- Developing curriculum: Maximum VND 180,000/lesson;

- General editing: Maximum VND 50,000/lesson;

- Evaluating curriculum: Maximum VND 25,000/lesson/person.

b) Compiling textbooks, syllabuses, teachers books:

- Remuneration for authors: Maximum VND 450,000/lesson;

- Remuneration for editors: Maximum VND 50,000/lesson;

- Remuneration for editor-in-chief: Maximum VND 35,000/lesson;

- Remuneration for outline commenters: Maximum VND 450,000/1 outline/person;

- Remuneration for draft commenters: Maximum 10,000 VND/1 draft page/person (format of draft page:14.5cm x 20.5cm).

c) Compiling workbooks, teaching materials and professional instructions: Remuneration norms shall comply with regulations at Point b, Clause 1 of this Article, in which every 3 pages is counted as 1 lecture.

d) Remuneration for illustrations:

- Remuneration for the cover page: Maximum VND 350,000/cover page;

- Remuneration for technical drawings: Maximum VND 15,000/picture;

- Remuneration for artistic illustrations: Maximum VND 200,000/picture.

e) Expenditures for organizing camps to finalize programs, textbooks, teachers books, workbooks and learning materials (hereinafter referred to as finalizing camps):

The hosts shall decide to organize the finalizing camps with a maximum time allowance of 5 days each time of organization. During its organization, each finalizing camp shall have expenditures as follows:

- Remuneration for authors and editors: Maximum VND 110,000/person/day;

- Food allowance (author, editor, organizer): Maximum VND 150,000/person/day;

- Drinks allowance: Maximum VND 40,000/person/day;

- Transportation allowance: Based on actual prices;

- Payment of hiring halls and rooms at the working destinations of Organizing Committees: Expenditure contents and norms shall comply with current regulations.

g) Expenditures for organizing camps to appraise curriculum, textbooks, teachers books, workbooks and learning materials (hereinafter referred to as appraisal camps):

The hosts shall decide to organize the appraisal camps with a maximum time allowance of 5 days each time of organization. During its organization, each appraisal camp shall have expenditures as follows:

- Food allowance (author, editor, organizer): Maximum VND 150,000/person/day;

- Drinks allowance: Maximum VND 40,000/person/day;

- Transportation allowance: Based on actual prices;

- Payment of hiring halls and rooms at the working destinations of Organizing Committees: Expenditure contents and norms shall comply with current regulations.

- Expenditures for proofreading and evaluating books: Maximum VND 15,000/person/session;

- Remuneration for members of the Appraisal Council:

+ Chairman of Appraisal Council: Maximum VND 200,000/person/session;

+ Vice President, member, secretary of Appraisal Council: Maximum VND 150,000/person/session;

+ Other members: Maximum VND 100,000/person/session.

h) Expenditure for printing textbooks, teachers books, workbooks, documents, learning materials and instructions for pilot teaching of foreign languages provided to students, teachers and lecturers of participating schools: It shall comply with regulations in the contracts and at Clause 8, Article 4 of this Circular.

2. For higher education, vocational education and regular education: Expenditures for compiling curriculum, syllabuses, learning materials, teachers books, workbooks, instructions for other subjects and specialized subjects in foreign languages, instructions for integrating teaching foreign languages in other subjects and teacher training in foreign languages: Expenditure contents and norms shall comply with the provisions of Circular No.76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance providing guidelines on expenditure contents and norms for curriculum developing and syllabus compiling of higher education and vocational education.

3. Expenditures for examination:

a) Building sample test banks and organizing direct and online tests of foreign language teaching and learning: Expenditure contents and norms shall comply with the provisions of Joint Circular No.66/2012/TTLT-BTC-BGDDT dated April 26, 2012 of the Ministry of Finance and the Ministry of Education and Training providing guidelines on expenditure contents and norms and financial management for building banks of multiple choice questions, organizing general examinations, preparing to participate in international and regional Olympic contests (hereinafter referred to as Joint Circular No.66/2012/TTLT-BTC -BGDĐT). There are also other expenditures:

- Marking writing tests and essays: Maximum 65,000 VND/exam;

- Marking speaking tests: Maximum 65,000 VND/exam;

- Expenditure for renting examination machines shall be based on the actual conditions approved by competent authorities.

b) Expenditures for recording and developing listening exams: expenditure contents and norms shall comply with Decision No.382/QD-BTTTT and Decision No.938/QD.

4. Organizing assessments of foreign language efficiency and pedagogical competence: expenditure contents and norms shall comply with the provisions of Joint Circular No.66/2012/TTLT-BTC-BGDDT.

5. Expenditures for hiring experts, foreign teachers and volunteers:

a) Hiring foreign experts: The hiring and management of foreign experts shall comply with Decree No.63/2014/ND-CP dated June 26, 2014 of the Government detailing the implementation of several provisions of the Law on Bidding regarding the selection of contractors. Requirements on qualifications and capacity of experts shall be based on the practical demands of the Scheme s tasks and the level of payment for experts shall be elaborated and approved in bidding dossiers.

b) Expenditures for hiring native teachers to teach foreign languages and train foreign language teachers and lecturers performing the Scheme s tasks: Expenditure contents and norms shall comply with the provisions of Circular No.36/2018/TT-BTC.

c) Expenditures for supporting volunteers who are foreign experts participating in the development of programs, textbooks, workbooks and learning materials for foreign language teaching and learning: Expenditure contents and norms shall comply with regulations for C-level guests promulgated in Circular No.01/2010/TT-BTC.

d) Expenditures for supporting volunteers who are not foreign experts: For volunteers assisting learners to practice foreign languages, the institutions shall not pay salary, wages and remuneration. Based on the agreement with the volunteer or with the organization introducing volunteers, expenditures for meals, accommodation and transportation are allowed. Expenditure contents and norms shall comply with regulations of Circular No.40/2017/TT-BTC.

6. Expenditures for teachers and lecturers:

a) Remuneration for teachers and lecturers of training courses: Expenditure contents and norms shall comply with provisions of Circular No.36/2018/TT-BTC.

b) Remuneration for teachers of pilot teaching and experimental teaching of pre-school English and other foreign languages (not English):

- Preschool: Maximum VND 100,000/lesson;

- Primary school: Maximum VND 100,000/lesson;

- Middle school: Maximum VND 120,000/lesson;

- High school: Up to VND 135,000/lesson.

c) Remuneration for online teachers and lecturers: Maximum VND 400,000/lesson.

d) Expenditures for procurement of online learning accounts suitable to foreign language teacher training programs shall be set by selecting suppliers according to current regulations.

e) Remuneration for pedagogical lecturers of pilot teaching of specialized teacher training subjects in foreign languages: The maximum expenditure for 1 lesson is applied with the coefficient of 3.0 compared to expenditure for 1 lesson with same contents in Vietnamese conducted at the educational institutions.

7. Expenditures for the organization of activities to build foreign language teaching and learning environment with the number of participants at least 15 people per activity:

- Expenditures on documents for extra-curricular activities of students, teachers, lecturers (for foreign language practice) and for foreign language contests: Based on actual vouchers matching the content of learning foreign languages and budget estimates approved by competent authorities.

- Drinks expenditures for participants of the event: VND 10,000/session/person.

- Expenditures for hiring halls, speakers, lighting and decoration (at request): Based actual payment.

8. For other expenditure norms to implement the Scheme not specified in this Circular, heads of units shall make references on the expenditure norms in the current regulations of the State on similar activities to decide the expenditure norms of the Scheme within the assigned estimates.

Article 6. Expenditures for regular activities of the Project Management Board

1. Salaries, wages and other salary-based expenditures;

2. Expenditures for inspection and supervision;

3. Expenditures for working trip allowances, organizing conferences and scientific seminars, organizing preliminary and evaluating conferences;

4. Expenditures for rent;

5. Expenditures for electricity, water, communications, stationery and website maintenance; maintaining and upgrading the information technology system for Scheme s activities;

6. Transportation expenditures for professional work;

7. Expenditures for professional operations;

8. Procurement of equipment, assets and documents; minor repair;

9. Other expenditures related to the operation of the Project Management Board.

Article 7. Budget estimation, allocation, management, payment and settlement

1. Making estimates:

a. For the Ministry of Education and Training:

Annually, based on the objectives and tasks of the Scheme, the Ministry of Education and Training shall propose principles and criteria for allocating budget for the implementation of the Scheme and submit to the Ministry of Finance before June 1. Based on the agreement with the Ministry of Finance, the Ministry of Education and Training shall guide ministries, central agencies and localities in elaborating reports and making and completing budget estimates for implementation of the Scheme before June 15.

Based on the drafting of budget estimates of the ministries, central agencies and localities, the Ministry of Education and Training shall summarize and submit to the Ministry of Finance before August 15 for budget appraisal and balance before submitting through the Cabinet to the National Assembly for decision.

b. For ministries and central agencies:

Based on the objectives of the Scheme; results of evaluating the implementation of the Project s tasks in the annual reports; implementation requirements and tasks of the scheme in the annual plans; and guidelines of the Ministry of Education and Training on building reports and making budget estimates for implementation of the Scheme, the ministries and central agencies shall guide their attached units in elaborating reports and making budget estimates for implementing the Scheme, summarizing and submitting to the Ministry of Education and Training before July 20, while integrating into the five-year budget plans of the ministries and central agencies submitted to the Ministry of Finance for consideration and submission to competent authorities according to the provisions of the Law on State Budget and its guiding documents.

c. For provinces and municipalities:

Based on the objectives of the Scheme; results of evaluating the implementation of the Project s tasks in the annual reports; implementation requirements and tasks of the scheme in the annual plans; and guidelines of the Ministry of Education and Training on building reports and making budget estimates for implementation of the Scheme, the Department of Education and Training shall assume the prime responsibility and coordinate with the Department of Labor, Invalids and Social Affairs and related agencies to make reports and budget estimates of implementing the Scheme according to budget sources (local budgets, central budget support, other funding sources), then submit to the Department of Finance for consideration and submission to the provincial People s Committees in accordance with the Law on State Budget and its guiding documents.

2. Allocating and assigning estimates:

a. For ministries and central agencies:

Based on the budget estimates assigned by competent authorities for implementing the Scheme, ministries and central agencies shall allocate budget estimates to budget-using units and submit them to the Ministry of Finance for inspection according to the provisions of the Law on State Budget and its guiding documents; concurrently submit to the Ministry of Education and Training for general monitoring.

The decision on allocation of estimates of the ministries and central agencies to the budget-using units shall ensure the accuracy of the total budget estimates and funding for each task of the Scheme assigned by the competent authority.

b. For provinces and municipalities:

Pursuant to the Prime Minister s Decision on the allocation of State budget expenditure estimates and decisions of the Minister of Finance on the allocation of local budget revenue and expenditure estimates (including the allocation of objective-attached additional estimates for localities to implement the Scheme); based on the local budget balancing ability to implement the scheme, the People s Committees of provinces and municipalities shall assign the Department of Education and Training to assume the prime responsibility and coordinate with the Department of Labor, War Invalids and Social Affairs, the Department of Finance and the relevant agencies in developing the plans of budget allocation for the implementation of the Scheme to the budget-using units and submitting them to the Department of Finance for summarizing and reporting to the People s Committees for submission to the People s Councils of the provinces and municipalities for consideration and decision.

3. Budget management, use and settlement:

a) Units assigned to perform the Scheme s tasks must strictly comply with the current regulations on management, use and settlement of budget according to the documents guiding the implementation of the Law on State Budget, current expenditure regimes and specific provisions in this Circular.

b) The use of budget for the implementation of the Scheme s tasks must ensure appropriate vouchers according to current law provisions. Funding for implementation of the Scheme shall be settled in accordance with the funding sources and the corresponding expenditure norm of the state budget index according to current regulations and summarized in the units annual final settlement reports submitted to the management agencies for summarizing and submitting to the financial agencies for evaluation according to regulations.

Article 8. Reporting and inspection regimes

1. Reporting regime:

a. The ministries, central agencies, provinces and municipalities shall elaborate reports on the implementation of the Scheme and submit them to the Ministry of Education and Training before July 20 under the guidance of the Ministry of Education and Training; periodically review, summarize and report on the results of the Scheme s implementation in localities to the Ministry of Education and Training.

b. The Ministry of Education and Training shall assume the prime responsibility, annually summarize reports on the implementation of the Scheme and periodically organize preliminary and final briefings for the Prime Minister.

c. The Ministry of Labor, War Invalids and Social Affairs is responsible for evaluating and summarizing the results of implementing the scheme in the field of vocational education (not including pedagogical schools); coordinating with the Ministry of Education and Training to periodically report to the Prime Minister.

2. Inspection:

a. The Ministry of Education and Training shall assume the prime responsibility and coordinate with the Ministry of Finance in regularly and irregularly inspecting the implementation of the Scheme s tasks at the units of the ministries, central agencies and localities; supervise the management and use of the implementation budget of the Scheme according to the objectives and regulations with thriftiness and efficiency.

b. The Ministry of Labor, War Invalids and Social Affairs shall conduct the supervision and inspection on the results of implementation of the Scheme in the field of vocational education (excluding the pedagogical schools).

c. The Departments of Education and Training of the provinces and municipalities are responsible for coordinating with the Departments of Labor, War Invalids and Social Affairs, the Departments of Finance and relevant agencies to periodically and irregularly monitor and inspect the implementation of the Scheme s tasks in the area, ensuring the management and use of funds for the right purpose in accordance with the prescribed regulations.

Article 9. Organization of presentation

1. This Circular shall take effect on July 15, 2018.

2. The following Circulars shall be annulled when this Circular takes effect:

a) Joint Circular No.98/2012/TTLT-BTC-BGDDT dated June 18, 2012 of the Ministry of Finance and the Ministry of Education and Training providing guidelines on expenditure contents and norms for implementing Decision No.1400/QD-TTg dated September 30, 2008 of the Prime Minister on approving the Scheme of "teaching and learning foreign languages in the national education system in the lesson of 2008-2020";

b) Joint Circular No.40/2013/TTLT-BTC-BGDDT dated April 10, 2013 of the Ministry of Finance and the Ministry of Education and Training providing guidelines on management and use of funding for implementation of the National Target Program for education and training in the period of 2012 - 2015 (especially the section dealing with specific expenditure contents and norms of the Project 2: Strengthening foreign language teaching and learning in the national education system).

3. When legal documents referred to in this Circular are amended, supplemented or replaced, the new ones shall be applied.

4. Any problems arising in the implementation process should be promptly reported by the units to the Ministry of Finance for studying and settlement.