Management of Labor Results at Compulsory Educational Institutions

Management of Labor Results of Compulsory Education Institutions

Based on Clause 1, Article 37 of Decree 140/2021/ND-CP, the management of labor results of compulsory education institutions is stipulated as follows:

- Compulsory education institutions must fully open accounting books and account for all arising financial revenues and expenditures, financial reports are implemented according to administrative accounting policies;

- All revenues and expenditures from the labor organization activities of the unit must be reflected in the accounting system; fully account for reasonable expenses in the process of organizing labor and vocational training for detainees into the cost price of products;

- Reasonable expenses include: material and raw material costs; labor hire wages (if any); electricity and water expenses; depreciation of fixed assets serving the labor organization process; management costs and other costs directly serving the labor organization activities of the detainees.

Usage of Labor Results of Compulsory Education Institutions

The usage of labor results of compulsory education institutions is stipulated in Clause 2, Article 37 of Decree 140/2021/ND-CP as follows:

The labor results of compulsory education institutions from the excess of revenues over expenditures in labor organization activities, after deducting reasonable expenses, are used for the following purposes:

- Supporting food, drink, and daily activities for the detainees;

- Establishing the Community Reintegration Fund to support detainees after completing the decision to be sent to compulsory education institutions;

- Paying a part of the detainees' labor, supplementing the Welfare Fund of compulsory education institutions, and the Reward Fund of compulsory education institutions;

- Supporting detainees in case of illness, risks, accidents; supporting cultural, art, sports, and recreational activities of detainees;

- Supporting investment in building infrastructure, purchasing equipment, tools, and labor means to develop vocational training activities of compulsory education institutions.

Sincerely!