What are new regulations on training and improving expenditures for domestic and foreign officials in 2022?
- What is the expenditure on training of domestic officials in Vietnam?
- What are the guidelines for expenditure on improvement of domestic officials in Vietnam?
- How much does it cost to train and improve foreign officials in Vietnam?
- What are the guidelines for estimation on training and improving Vietnamese public employees?
In Article 5 of Circular 36/2018/TT-BTC guiding the estimation, management, use and settlement of funds for the training and retraining of officials and public employees by the Minister Finance promulgates regulations on training expenditures for domestic officials, specifically as follows:
What is the expenditure on training of domestic officials in Vietnam?
Pursuant to the provisions of Clause 1, Article 5 of Circular 36/2018/TT-BTC guiding the estimation, management, use and settlement of funds for training and retraining of officials , public employees promulgated by the Minister of Finance on funding for training officials in the country, specifically as follows:
*Expenditure on training of domestic officials:
- 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.
* 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.
* 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.
What are the new regulations on the expenditure on training and improvement of domestic officials in 2022?
What are the guidelines for expenditure on improvement of domestic officials in Vietnam?
Regarding the level of expenditure on fostering domestic officials, Clause 2, Article 5 of Circular 36/2018/TT-BTC guides the estimation, management, use and finalization of funds for training and improving for officials and public employees promulgated by the Minister of Finance:
Based on the actual situation and the ability of annual funding allocated by competent authorities, heads of agencies and units assigned to organize training courses for officials shall decide on specific expenditure levels accordingly; ensure the arrangement of funds to carry out the task of fostering officials assigned by competent authorities and within the allocated estimate at the same time; As follows:
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:
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
How much does it cost to train and improve foreign officials in Vietnam?
As for the expenditure on training and improving foreign officials, Clause 3, Article 5 of Circular 36/2018/TT-BTC guides the estimation, management, use and finalization of funding for the training and retraining of officials and public employees shall be promulgated by the Minister of Finance as prescribed:
- 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.
- 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.
What are the guidelines for estimation on training and improving Vietnamese public employees?
According to the provisions of Clause 4, Article 5 of Circular 36/2018/TT-BTC guiding the estimation, management, use and settlement of funds for training and retraining of officials and employees, promulgated by the Minister of Finance are:
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.
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