5 Expenses Allowed for Regular Training and Development Funding in the People's Public Security Forces

05 expenditure items allowed to use training, regular refresher course funds in the People's Public Security (Illustrative photo)

Article 2 of Circular 53/2011/TT-BCA-V22 stipulates the expenditure items that may use training and regular refresher course funds in the People's Public Security as follows:

1. Expenditure items handled by schools, training institutions in the People's Public Security, or the police units and localities assigned to conduct training and refresher courses for officers and soldiers, or assigned to compile curricula and textbooks, including:

- Expenditures serving the class directly as specified at section a, point 1.1, clause 1, Article 2 of Circular No. 139/2010/TT-BTC.

Schools, training institutions, and police units and localities assigned to conduct training and refresher courses for officers and soldiers are responsible for arranging accommodations for distant trainees at dormitories, guest houses, and service houses of the schools and training institutions. In case the local police unit or locality organizes training and refresher courses but cannot arrange accommodations for trainees, they are permitted to rent accommodation and reimburse the rental fee as per section 4, Article 2 of Circular No. 04/2011/TT-BCA dated January 28, 2011, issued by the Minister of Public Security, which stipulates policies on business trip allowances and expenses for organizing conferences in the People's Public Security.

- Expenses for direct management activities of training and refresher courses for officers and soldiers by training institutions or police units and localities assigned to conduct training and refresher courses; translation expenses as specified at section b, section c, clause 1, Article 2 of Circular No. 139/2010/TT-BTC.

2. Expenses for compiling new curricula and textbooks, or amending, supplementing, and updating curricula and textbooks:

This expense is covered by the unit assigned to compile the curricula, textbooks, training materials, and knowledge-enhancing documents from the annual training and refresher fund allocated to the unit.

3. Travel expenses from the unit to the place of study (one round trip; public holidays; lunar new year holiday). Based on the location of the class and the budget capability, the police units and localities sending officers and soldiers to study shall use their regular expenditure funds and other available funds (if any) to cover the travel expenses for officers and soldiers attending the courses, ensuring that the expenses do not exceed the current regulations of the Ministry of Public Security on business trip allowances and conference organizing expenses in the People's Public Security.

4. In cases where the police unit or locality is allocated training funds for officers and soldiers but does not have a training institution or the conditions to organize training classes, and must send officers and soldiers to outside training institutions, the police unit or locality shall reimburse the training institution as per the training contract or decision (attached with valid documents).

5. Expenditures for activities directly serving the management of training and refresher courses for officers and soldiers by police units and localities:

Based on the annual training funds allocated by the competent authority, the police units and localities shall decide on the fund distribution for management activities related to training and refresher courses to cover expenses such as planning training programs; organizing meetings, workshops, conferences; checking and evaluating training results; and other expenses directly related to the management of training and refresher courses for officers and soldiers.

More details can be found in Circular 53/2011/TT-BCA-V22, effective from September 3, 2011.

Thuy Tram

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