Which general information shall be disclosed by educational institutions according to the Circular 09 in Vietnam?

1. Which general information shall be disclosed by educational institutions according to the Circular 09 in Vietnam?

According to Article 4 of Circular 09/2024/TT-BGDDT, educational institutions must disclose general information, including:

(1) Name of the educational institution (including name in a foreign language, if any).

(2) Address of the main office and other operational addresses of the educational institution, telephone, email address, electronic portal or website of the educational institution (hereinafter referred to as the electronic portal).

(3) Type of educational institution, directly managing agency/organization or owner; name of the investor establishing the educational institution, country/territory (for educational institutions with foreign investment capital); list of organizations and individuals contributing investment capital (if any).

(4) Mission, vision, objectives of the educational institution.

(5) Summary of the formation and development process of the educational institution.

(6) Information about the legal representative or spokesperson or representative for contact, including: Full name, position, work address; phone number, email address.

(7) Organizational structure:

- Decision on establishment, permission to establish, merger, division, separation, permission to operate education, suspension of educational activities of the educational institution or branch of the educational institution (if any);

- Decision on recognition of the school board, the chairperson of the school board, and the list of school board members;

- Decision on transfer, appointment, recognition of the principal, vice-principal, director, deputy director, or head, deputy head of the educational institution;

Regulation on organization and operation of the educational institution; functions, duties, and powers of the educational institution and its affiliated units, members (if any); organization chart of the educational institution;

- Decision on establishment, merger, division, separation, dissolution of affiliated units, members (if any);

- Full name, position, phone number, email address, work address, tasks, and responsibilities of the leaders of the educational institution and the leaders of its affiliated units, members of the educational institution (if any).

(8) Other documents of the educational institution: Development strategy of the educational institution; grassroots democratic regulations of the educational institution; resolutions of the school board; regulations on administrative, personnel, and financial management; policies on attracting and developing teachers and educational management staff; recruitment plans and announcements of the educational institution and other internal regulations and rules (if any).

This disclosure applies to preschool educational institutions, general education institutions, continuing education institutions, higher education institutions, colleges offering preschool education degree training, specialized schools, and other educational institutions engaged in educational activities under the state management responsibility of the Ministry of Education and Training; other organizations and individuals concerned.

2. Which financial revenues and expenditures are required to be publicly disclosed by educational institutions in Vietnam?

In addition to general information, educational institutions must also disclose financial revenues and expenditures as prescribed in Article 5 of Circular 09/2024/TT-BGDDT:

(1) Financial situation of the educational institution in the fiscal year preceding the reporting date, according to legal regulations, including the structure of revenues and expenditures categorized as follows:

- Revenues classified by: Source of funds (state budget, investor support; tuition fees, fees, and other revenues from learners; funding and contracts with external parties; other sources) and type of activity (education and training; science and technology; other activities);

- Expenditures classified by: Salary and income expenses (salary, allowances, additional salary, and other salary-like expenses for teachers, lecturers, management staff, employees,...); physical facilities and service expenses (procurement, repair, maintenance, and operation of physical facilities, equipment, renting services directly serving educational, training, research activities, staff development,...); support for learners (scholarships, allowances, living support, movement activities, competition, rewards,...); other expenditures.

(2) Fees and charges for learners, including: tuition fees, fees, all fees and charges apart from tuition fees, and fees (if any) for the academic year and projected for each subsequent academic year of the educational level or program before enrollment.

(3) Policies and annual implementation results of policies regarding allowances and exemptions, reductions in tuition fees, scholarships for learners.

(4) Balance of funds as per regulation, including specific funds (if any).

(5) Other financial disclosure contents in accordance with financial, budgetary, accounting, auditing, and grassroots democracy legal regulations.

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