Recently, the Ministry of Finance of Vietnam issued Circular 221/2010/TT-BTC stipulating the management and use of funds for the implementation of the training and capacity-building plan to enhance the quality of officials for the period 2010 - 2013, sourced from ADB loans of the Comprehensive Administrative Reform Support Program, listing the expenditure items.
What are expenditures for training officials using ADB Resources in Vietnam? (Internet image)
According to Article 2 of Circular 221/2010/TT-BTC, the expenditures for training officials using ADB Resources in Vietnam include:
Expenditure for general activities implementing the Plan
- Expenditure for reviewing the system of legal documents related to training and upgrading officials.
- Expenditure for conducting surveys and comprehensive evaluations of the training and upgrading of officials to implement the Training and Upgrading Strategy for officials for the period 2011-2020.
- Expenditure for compiling management handbooks for training and upgrading officials; handbooks on skills related to administrative reform and project management; handbooks on the use of positive teaching methods.
- Expenditure for information dissemination and communication of the Program Implementation Plan.
- Expenditure for organizing conferences and seminars on the training and upgrading of officials.
- Expenditure for hiring consultants during the Plan implementation; expenditure for hiring auditors to perform audit of spending records and documents.
- Expenditure for project management allowances.
- Expenditure for organizing study tours abroad to learn about the management of training and upgrading officials.- Other expenditures directly related to the implementation of the Plan.
Expenditure for drafting and innovating programs and teaching materials using positive training methods
Expenditure for organizing training and upgrading of officials
- Expenditures for remunerations of lecturers and teaching assistants; allowances for lecturers' and teaching assistants' meals; costs of transportation, accommodation arrangements for lecturers and teaching assistants; expenditures for compiling lecture notes and teaching materials.
- Expenditure for study materials for trainees.
- Travel expenses from the office to the place of study (one round trip for holidays, Tet holidays), whereby the ADB Project Management Board does not organize training during holidays or Tet for classes with durations less than one month to avoid unnecessary expenses for travel during holidays or Tet; accommodation allowances; reimbursement of rental fees for accommodation for officials during centralized training at training facilities (in cases where the training facilities and the organizing unit confirm that accommodation cannot be arranged).
- Rewards for trainees with excellent, outstanding achievements.
- Expenditure for organizing classes:
- Expenditure for renting halls, classrooms, and equipment for study purposes (if any);
- Expenditures for setting exam papers, invigilating, marking exams; council for result evaluation; expenses for opening and closing ceremonies;
- Expenditure for drinking water for classes; classes run by foreign experts are entitled to expenses for mid-session refreshments (coffee, tea, fruits, snacks, etc.);
- Expenditure for organizing field trips for trainees (if any);
- Expenditure for regular medication for trainees (if trainees are sick);
- Expenditure for printing and issuing certificates;
- Travel allowances for class supervisors from training facilities if classes are held far from the training facilities; overtime pay for class supervisors (if any);
- Expenditure for organizing meetings to evaluate results, effectiveness, and quality of training immediately after the end of the course;
- Other expenses directly serving the class (electricity, water, communication, office supplies, sanitation, parking, etc.).
- Expenditure for translation.
Expenditure for training and upgrading abroad:
- Service fees payable to institutions providing training services domestically.
- Tuition fees and other mandatory fees payable to training institutions or service providers abroad.
- Expenses for interpretation and translation of documents.
- Expenses for purchasing health insurance during the study period abroad.
- Expenses for organizing classes: Surveying, negotiating, and developing study programs with overseas training institutions.
- Expenses for meals, accommodation, travel, airport fees; insurance purchase expenses.
- Expenses for exit and entry procedures (passport, visa).
Expenditure for upgrading and innovating equipment for training and upgrading officials
More details can be found in Circular 221/2010/TT-BTC, which comes into effect in Vietnam from February 16, 2011.
Nguyen Phu
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