What information on financial revenues and expenditures of higher education institutions in Vietnam shall be disclosed?

What information on financial revenues and expenditures of higher education institutions in Vietnam shall be disclosed?

According to Article 5 of Circular 09/2024/TT-BGDDT, universities must disclose the following information about financial revenues and expenditures:

- The financial situation of the university in the fiscal year immediately preceding the reporting period as required by law, including the structure of operating revenues and expenditures as follows:

+ Revenue items classified by: Funding source (state budget, investor support, tuition fees, fees and other revenues from students, sponsorship funds, and contracts with external parties, other revenues) and activity type (education and training, science and technology, other activities);

+ Expenditure items classified by: Salary and income expenditures (salaries, allowances, additional salaries and other salary-like expenses for teachers, lecturers, management staff, employees, etc.); physical facilities and services expenditures (procurement, maintenance, repairs, operation of facilities, equipment, rental of services directly serving education, training, research, staff development, etc.); student support expenditures (scholarships, allowances, living support, extracurricular activities, competitions, rewards, etc.); other expenditures.

- Student-specific income and fee levels, including: tuition fees, all fees and levels, and any additional fees beyond tuition in the academic year and projected for subsequent academic years for each level or course before student recruitment, admission.

- Annual policy and results of the implementation of policies on allowances and tuition exemptions, reductions, and scholarships for students.

- The balance of funds according to regulations, including special funds (if any).

- Other financial disclosure contents as required by financial, budget, accounting, auditing legislation, and grassroots democracy.

What information on financial revenues and expenditures of higher education institutions in Vietnam shall be disclosed? (Image from the Internet)

What information on quality assurance conditions for training and research of higher education institutions in Vietnam shall be disclosed?

As stipulated in Article 12 of Circular 09/2024/TT-BGDDT, higher education institutions must disclose the following information on quality assurance conditions for training and research:

- Information on the degree of compliance with the standards and criteria of higher education institutions' standards, in accordance with results published by the Ministry of Education and Training (for higher education institutions).

- Information on sectors, training programs, and certificate exams:

+ List of active training sectors and detailed information as required for the opening of training sectors;

+ List of ongoing training programs, detailed information as required for training programs standards (output standards, input standards, conditions for implementing training programs), and diploma, certificate samples issued to graduates for each level, sector, and training form; for international joint training programs, additional information on partner higher education institutions, duration of cooperation, approval documents from competent authorities;

+ List of collaborative international certification exams and detailed information on the exam, type of certificate and sample, duration of cooperation, approval documents from competent authorities.

- Information on faculty, management staff, and employees:

+ Number of management staff and employees classified by job position;

+ Number of full-time lecturers of the education institution and each training field classified by training level, professor, associate professor titles; list of permanent lecturers for each specialized unit including: name, degree, title, specialization, field of responsibility, main research direction;

+ Number of faculty, management staff, and employees trained and fostered annually as required;

+ Student/faculty ratio.

- Information on shared physical facilities:

+ List of campuses, training locations; information on land area, address, main usage purpose (training, research, services, etc.);

+ List of buildings (auditoriums, lecture halls, dormitories, libraries, learning resource centers; office buildings, etc.) of physical facilities; information on campus, building floor area, floor area used for training, research, and other purposes;

+ Information on the library (workspace, reading rooms, etc.); number of book titles and copies of textbooks, specialized books.

- Information on evaluation and accreditation results of education institutions and training programs:

+ Self-assessment results of the education institution; quality improvement plans after self-assessment;

+ Educational quality accreditation certificates issued by educational quality accreditation organizations according to legal requirements over specific periods;

+ Plans and results of quality improvement after external evaluation over the last 5 years and annually.

What are methods of disclosure of information on activities of higher education institutions in Vietnam?

According to Article 14 of Circular 09/2024/TT-BGDDT:

Methods of disclosure

1. Disclosure on the education institution’s electronic portal:

Education institutions (except for preschools, schools, and classes for the disabled without an electronic portal), must disclose on the education institution’s electronic portal, including:

a) Publicity content related to educational activities performed by the educational institution as stipulated in Chapter II of this Circular up to June of each year;

b) Annual report disclosures for stakeholders providing an overview of the education institution’s operational results up to December 31 each year in PDF format with minimum content as specified in the annexes of this Circular:

- Annex I: Annual report template for educational institutions implementing preschool, general education, and continuing education programs;

- Annex II: Annual report template for institutions implementing higher education programs and preschool education programs at the college level.

c) Arrangement of publicity content stipulated in points a and b of this Article on the electronic portal is decided by the educational institution, ensuring easy access and approach to information.

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3. Dissemination or distribution of publicity material at the beginning of a new course, academic year:

a) Educational institutions implementing preschool, general education, and continuing education programs must disseminate publicity content at parent-teacher meetings or distribute materials to parents, students in the first month of the new academic year;

b) Higher education institutions, preschool education programs at the college level, pre-university schools must disseminate publicity content or distribute materials to students in the first month of a new course, academic year.

4. Other forms of publicity as per legal regulations.

Thus, the methods of disclosing information on the activities of higher education institutions include:

- Disclosure on the higher education institution's electronic portal;

- Dissemination or distribution of publicity materials at the beginning of a new course, academic year;

- Other forms of disclosure as per legal regulations.