Vietnam: 03 notes when preparing budget estimates for training and improvement of officials

According to Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, 03 notes when preparing budget estimates for training and improvement of officials are as follows:

1. 08 categories when developing plans and budget estimates for training and improving officials overseas

According to Circular No. 36/2018/TT-BTC, with respect to training and improving officials overseas, ministries and central government authorities while developing plans and expenditure estimates and sending to Ministry of Home Affairs for consolidation and Ministry of Finance must specify following categories:

- Assessment of implementation results and use of expenditure of the previous year;

- Entities that organize overseas training and improvement;

- Details of training and improvement courses;

- Type of officials expected to be sent overseas for training and improvement;

- Time study abroad;

- Estimated training centers;

- Estimated expenditure for each mission;

- Total expenditure for training and improvement of officials overseas.

2. Localities that decide to send officials for training overseas must ensure the balance of the local budget

This is the content specified in Clause 1 Article 6 of Circular No. 36/2018/TT-BTC, specifically as follows:

Based on requirements for officials from time to time, local governments shall decide to allocate funding sources and send officials for overseas training and improvement on the basis of economical, efficient and satisfactory capacity of local government budget.

Pursuant to this regulation, when the locality decides to send officials for training overseas, it must be noted that based on the requirements of staff work in each period, it must be ensured in the spirit of savings, efficiency and in accordance with the balancing ability of the local budget.

3. Preparation of estimates for training and improvement schemes/projects approved for implementation by Prime Minister via separate decisions

According to Circular No. 36/2018/TT-BTC:

- On a yearly basis, central government authorities assigned to take charge of schemes/projects are responsible for instructing relevant ministries and local government authorities (Departments of Home Affairs) regarding type and number of officials for training and improvement to enable development of plans and estimates for training and improvement of officials of ministries and local government authorities satisfactory to objectives of the schemes/projects approved by Prime Minister.

- With respect to schemes/projects for training and improving officials of provinces whose budget is in deficit funded by central government budget according to permission of Prime Minister, Department of Finance shall consolidate and request provincial People’s Committees to approve expenditure estimates for implementation of the schemes/projects on the provinces and send to central government authorities assigned to take charge of the schemes/projects and Ministry of Finance, in which expenditure funded by local government budget and expenditure requested for assistance from central government budget must be specified.

- Based on request of ministries and local governments; based on total expenditure on implementation of schemes/projects noticed by competent authorities, central government authorities assigned to take charge of the schemes/projects shall develop measures to allocate the expenditure on implementation of schemes/projects in detail to ministries and local governments and send to Ministry of Finance for consideration and integration into budget estimates of ministries and local governments and submission to competent authorities according to the Law on state budget.

Thuy Tram

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