https://lawnet.vn/en/vb/Circular-36-2018-TT-BTC-estimates-use-of-statement-of-expenditure-on-training-of-public-employees-6A625.html
According to Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, rules of using expenditure from the state budget for training and improvement of officials include:
- Expenditure on training and improvement of officials shall be used to provide annual improvement courses for officials under management of agencies and entities (including providing training and improvement courses at the premises or sending to other training facilities) that cover following contents: political theory; national defense and security knowledge; state management knowledge and skills; specialized and professional management knowledge; professional and public affair ethnics; international integration knowledge; ethnic minority languages, computer and foreign languages;
- Based on target officials and conditions for sending officials to train for intermediate, college, higher education and postgraduate education according to regulations on training and improvement of officials and public employees; based on allocated funding for training and improvement, and other sources of funding, agencies and entities shall decide to partially assist officials sent by competent authorities for training with tuition fees and cost of textbooks;
- Expenditure on training and improvement shall be used to pay for activities directly serving training, improvement of officials and management thereof at agencies and entities.
Especially, expenditure on training and improvement shall not be used to pay for:
- Organizational operations of training and improvement facilities affiliated to ministries, central and local government authorities;
- Construction of facilities for training and improvement facilities.
- Expenditure on organizational operations of the training and improvement facilities shall be allocated by ministries, central and local government authorities from concurrent expenditure assigned on a yearly basis.
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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