Expenditure on Monitoring, Evaluation, and Implementation of the Education Target Program

Circular 86 stipulates that the Ministry of Education and Training shall preside over the organization of supervision, evaluation, and implementation of the educational target program, using allocated monitoring and inspection funds as follows:

- Expenses for the development and implementation of programs; costs associated with creating an indicator set, monitoring, and evaluating the program system; costs for developing report forms and information collection mechanisms: Implement according to the provisions of Circular 338/2016/TT-BTC on the estimation, management, use, and settlement of state budget funds ensuring the development of legal documents and the complete legal system.- Expenses for hiring domestic consultants: Based on the necessity of implementing the activities of the educational target program and the allocated budget, the Ministry of Education and Training will decide on hiring domestic consultants. Payment amounts shall follow the regulations in Circular 02/2015/TT-BLDTBXH stipulating salary levels for domestic consultants as a basis for bidding packages using state capital. In cases where independent consulting organizations are hired, the implementation shall follow the approved estimates and comply with the legal regulations on bidding.- Expenses for training and disseminating indicators, monitoring, and evaluating the program: Conduct for central and local managers; organize seminars, conferences, and professional training to implement the educational target program: comply with the Circular 40/2017/TT-BTC policies on work-trip costs and conference expenses.- Costs for updating data, collecting, and processing information, developing data management software for the Program at the central level: Follows the provisions of the Joint Circular 19/2012/TTLT-BTC-BKHDT-BTTTT guiding the management and use of funds for the National Program on IT applications in state agency operations and Circular 194/2012/TT-BTC guiding electronic information creation costs.- Work-trip costs for inspections and monitoring: implement according to Circular 40/2017/TT-BTC concerning work-trip costs and conference expenses.

The Ministry of Education and Training is responsible for reimbursing the expenditures for supervision and evaluation teams according to regulated policies (including travel expenses, per diems, accommodation rentals, and document shipping fees). To avoid duplicate costs, the Ministry of Education and Training shall notify in writing (in invitations or summons) the agency or unit dispatching personnel for inspection and monitoring funds sources and clearly state that the dispatching agency is not responsible for these expenses.

- Conduct audits regarding the use of Program funds (state audits, independent audits).

Note: In cases where localities implement supervision and evaluation of the implementation status, objectives, and targets of the educational target program locally, it is recommended to use local educational and training career funds or other lawful funds as prescribed by the law. Spending content, and levels of expenditure, should be implemented according to legal provisions.

See details Circular 86/2018/TT-BTC, effective from November 5, 2018.

-Thao Uyen-

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