Vietnam: Do not use funds from the state budget for the training of provincial civil servants?
Do not use state funds for the training of provincial civil servants in Vietnam?
On 31/01/2023, the Ministry of Finance issued Circular 06/2023/TT-BTC on amending and supplementing a number of articles of Circular 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the estimation, management, use and finalization of funds for staff training, civil servants, public employees.
Accordingly, in Clause 1, Article 1 of Circular 06/2023 / TT-BTC has amended the subjects to use funds for training and fostering cadres, civil servants and public employees as follows:
Amending and supplementing a number of articles of Circular No. 36/2018 / TT-BTC dated March 30, 2018 of the Minister of Finance guiding the estimation, management, use and finalization of funds for the training and retraining of cadres, civil servants and public employees (hereinafter referred to as Circular No. 36/2018 / TT-BTC)
1. To amend the names of Clause 2 and Point b, Clause 2, Article 1 as follows:
"2. This Circular applies to subjects to be trained and fostered, including:
b) Civil servants in agencies of the Communist Party of Vietnam, the State, the Vietnam Fatherland Front, socio-political organizations at the central, provincial and district levels and civil servants of communes, wards and towns (hereinafter referred to as commune level)"
Previously, the provisions of Clause 2 Article 1 of Circular 36/2018 / TT-BTC stipulated that subjects eligible to use funds for the training and retraining of cadres, civil servants and public employees include:
- Officials in state agencies;
- Civil servants and civil servants performing the probationary regime in the agencies of the Communist Party of Vietnam, the State, socio-political organizations at the central level; in provinces and centrally-run cities (hereinafter referred to as provincial-level); in districts, districts, towns, provincial cities, cities directly under the central government (hereinafter referred to as district-level); civil servants of communes, wards and townships (hereinafter referred to as commune-level); civil servants in the leadership and management of public non-business units;
- Officers, professional soldiers, non-commissioned officers, soldiers, workers and officials in units of the People's Armed Forces;
- Non-specialized activists at the commune level; non-specialized activists in villages, hamlets, villages, traders, squirrels, street groups in wards and towns;
- Officers in public career units;
However, from the effective date of Circular 06/2023/TT-BTC (March 20, 2023), subjects entitled to use training funds from the state budget do not apply to civil servants and civil servants implementing the probationary regime in provincial and district-level agencies.
Vietnam: Do not use funds from the state budget for the training of provincial civil servants?
How to supplement the level of expenditure on fostering civil servants in Vietnam?
This content is specified in Clause 6 Article 1 of Circular 06/2023 / TT-BTC as follows:
Amending and supplementing a number of articles of Circular No. 36/2018 / TT-BTC dated March 30, 2018 of the Minister of Finance guiding the estimation, management, use and finalization of funds for the training and retraining of cadres, civil servants and public employees (hereinafter referred to as Circular No. 36/2018 / TT-BTC)
...
6. To add to Point i, Clause 2, Article 5 as follows:
"- Spend on creating a new or hiring information technology application system for remote online training and retraining
Agencies and units tasked with fostering staff based on the need to decide on the procurement and rental of equipment, software and information technology application items according to management hierarchy; fully comply with the provisions of law on procurement, bidding, vouchers, invoices, regulations on information technology application;
- Spending on digitizing documents for direct remote online training and retraining: Comply with the provisions of the Government's Decree No. 73/2019/ND-CP dated September 05, 2019 stipulating the management of investment in information technology application using state budget funds and the provisions of law related to economic and technical norms in the field information and communication; official;
- Spending on purchasing practical materials and materials for classes that need to use practical materials and materials".
Thus, the actual expenses for directly serving the civil servant training class include:
- Renting halls and classrooms; renting teaching equipment and tools (lights, computers, other equipment ....);
- Spending on purchasing and printing textbooks and materials directly for the classroom (excluding references); printing and certification expenditures;
- Spending money on common medical drugs for practitioners;
The actual expenses mentioned above when paying must have full documents and invoices as prescribed.
For expenses for renting classrooms, renting equipment and teaching equipment, there must be contracts and invoices as prescribed;
In case of borrowing facilities from other agencies or units organizing training and retraining classes but still having to pay the costs of electricity, water, sanitation, security and service, the payment document is the contract and liquidation of the work contract between the two parties accompanied by the agency's receipt, facilities lenders; the facility lender accounts for this revenue to reduce the unit's operating expenses.
- Spend on creating a new or hiring information technology application system for remote online training and retraining
Agencies and units tasked with fostering staff based on the need to decide on the procurement and rental of equipment, software and information technology application items according to management hierarchy; fully comply with the provisions of law on procurement, bidding, vouchers, invoices, regulations on information technology application;
- Spending on digitizing documents for direct remote online training and retraining: Comply with the provisions of Decree 73/2019/ND-CP stipulating the management of investment in information technology application using state budget funds and the provisions of law related to economic and technical norms in the field of information and communication; official;
- Spending on purchasing practical materials and materials for classes that need to use practical materials and materials
How to revise funding for the training of cadres and civil servants in Vietnam?
The amendments to funding for training and retraining of cadres and civil servants are specified in Clause 2 Article 2 of Circular 36/2018/TT-BTC as amended by Clause 2 Article 1 of Circular 06/2023/TT-BTC as follows:
Funding for training and retraining
1. Funds for training and fostering cadres and civil servants shall be guaranteed from the state budget according to the current budget decentralization; funds of agencies managing and employing cadres and civil servants; contributions of cadres and civil servants; funding of domestic and foreign organizations and individuals in accordance with the provisions of law.
2. Funds for training and fostering public employees shall be provided by public employees, financial sources of public non-business units and other sources in accordance with law.
a) For public non-business units guaranteed by the state budget, regular expenditures shall be allocated funds from annual state budget estimates, revenue sources for career activities and other revenue sources (if any) according to the regulations on the mechanism of financial autonomy of public non-business units;
b) For public non-business units to ensure a part of regular expenditures allocated funds from annual state budget estimates, revenue sources for career activities, other revenue sources (if any) and the fund for development of professional activities of the unit in accordance with regulations on the mechanism of financial autonomy of public non-business units;
c) For public non-business units that self-guarantee recurrent expenditures and investment expenditures, public non-business units shall ensure their own recurrent expenditures, funds guaranteed by the unit themselves from the unit's financial sources; from the Fund for the development of career activities and other sources as prescribed by law (if any) in accordance with the provisions on the mechanism of financial autonomy of public non-business units.
3. Where funds for training and retraining of public employees under programs or schemes are approved by competent authorities, the funding shall comply with such programs and schemes.
4. Ministries, ministerial-level agencies, Government-attached agencies, central socio-political organizations and provincial-level People's Committees shall actively allocate recurrent and other funding sources to support cadres, civil servants and public employees who are women and ethnic minorities to be sent to participate in training, fostering in accordance with the law on gender equality and ethnic work.
5. Funds for training and retraining for other subjects applying this Circular shall be guaranteed by individuals, operating funds of agencies and units and other lawful funding sources in accordance with law.
Accordingly, funds for training and fostering cadres and civil servants are guaranteed from the state budget according to the current budget decentralization; funds of agencies managing and employing cadres and civil servants; contributions of cadres and civil servants; funding of domestic and foreign organizations and individuals in accordance with the provisions of law.
Circular 06/2023/TT-BTC will come into force from March 20, 2023.
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