Vietnam: Expenditure on training of domestic officials

According to Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, expenditure on training of domestic officials includes:

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.

Concurrently, Circular No. 36/2018/TT-BTC also stipulates 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 trips 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 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.

View details at Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, effective from June 15, 2018.

-Thao Uyen-

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