Expenditure Rates for Digitization of Textbooks and Electronic Lectures

On October 5, 2017, the Ministry of Finance issued Circular 103/2017/TT-BTC regulating the management and use of career funding to implement the Target Program for Vocational Education, Employment, and Labor Safety for the period 2016-2020.

Circular 103 prescribes the expenditure levels for the digitization of programs, curricula, learning materials, electronic lectures, and simulated lectures as follows:

- Expenditure for selecting content, determining objectives, and technical specifications for digitization and simulation of lectures: 500,000 VND per content, objective, or technical specification.- Expenditure for developing outlines, content, and scenarios for digitized and simulated electronic lectures, and for implementing lectures: 10,000,000 VND per lecture.- Expenditure for the appraisal and acceptance of digitized and simulated lectures and completed products:- Written appraisal: 500,000 VND per opinion;- Appraisal and acceptance meetings: implemented according to the regulations of Circular 40/2017/TT-BTC. The remuneration for the Appraisal and Acceptance Council is applied according to point a, clause 1, Article 9 of Joint Circular 55/2015/TTLT-BTC-BKHCN.- Expenditure for developing sample lecture videos: 30,000,000 VND per lecture video with a duration of less than 30 minutes; for lectures over 30 minutes, an additional 500,000 VND will be charged for each extra minute.- Expenditure for developing virtual experiments or simulated lectures: up to 20,000,000 VND per lecture.- Expenditure for purchasing raw materials, fuel, and practice tools for lectures: expenditure according to actual needs and in accordance with the specific profession, as decided by the head of the agency or unit, but not exceeding 20,000,000 VND per lecture.

Additional related regulations can be found in Circular 103/2017/TT-BTC, effective from December 1, 2017.

- Thanh Lam -

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