Vietnam’s Circular No. 36/2018/TT-BTC: Expenditure for officials sent for training

According to Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, detailed expenditure on training of domestic officials and public employees are specified as follows:

1. Expenditure on training and improvement of officials and public employees:

** Expenditure on training of domestic officials and public employees:

According to Clause 1 Article 4 of Circular No. 36/2018/TT-BTC, expenditure on training of domestic officials and public employees includes:

- Expenditure on training services, implementation of research tasks and other (compulsory) costs (if any) related to training courses that must be paid for domestic training facilities.

- Expenditure on compulsory study materials;

- Partial expenditure on allowance 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).;

- Officials and public employees who are female or ethnics sent for training shall benefit from policies according to regulations and law on gender equality and ethnic minority work.

** Expenditure on training officials and public employees overseas:

According to Clause 4 Article 4 of Circular No. 36/2018/TT-BTC, expenditure on training overseas shall be allocated in annual estimates of entities managing officials and public employees and used to pay for:

- Expenditure on training services, implementation of researching tasks and other expenditure related to compulsory training courses (if any) that must be paid for overseas training centers;

- Expenditure on interpretation and translation of materials;

- Expenditure on health insurance during overseas study;

- Expenditure on class organization: Survey, negotiation, construction of study programs with overseas training centers; expenditure paid for domestic organizations or domestic representative offices of foreign training organizations that bring officials overseas to participate in training courses (if any);

- Expenditure on meals, allowances, accommodations, commute, airport fees and general costs of the whole missions according to policies on work-trip fees for State officials traveling on short work trips overseas funded by state budget;

- Expenditure on entry and exit procedures (passports and visas).

2. Expenditure on training and improvement of officials and public employees

** 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 the 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.

** Expenditure on training foreign officials

+ 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 of Ministry of Finance of Vietnam 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, traveling, airport fees and procedures for entry and exit (passports and visas) shall comply with applicable regulations under Circular No. 102/2012/TT-BTC of the Ministry of Finance of Vietnam.

+ 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.

It can be seen that expenditures for training officials will be based on legal documents and invoices, so officials need to keep them carefully as a basis for receiving support according to regulations.

** Expenditure for training and improvement of public employees

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 based on:

- Financial resources for training and improvement of public employees of entities;

- Expenditure contents for training and improvement of officials and public employees specified in Article 4 of Circular No. 36/2018/TT-BTC;

- Expenditure on training of officials specified in Clauses 1, 2 and 3 Article 5 of Circular No. 36/2018/TT-BTC.

Above are all details about expenses and spending levels for officials sent for training domestically or abroad according to the provisions of Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam effective from June 15, 2018.

Thuy Tram

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