THE MINISTRY OF EDUCATION AND TRAINING
Circular No. 16/2018/TT-BGDDT dated August 03, 2018 of the Ministry of Education and Training on donation to education institutions of the national education system[1]
Pursuant to the June 14, 2005 Education Law and the November 25, 2009 Law Amending and Supplementing a Number of Articles of the Education Law;
Pursuant to the Government’s Decree No. 69/2017/ND-CP of May 25, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Education and Training;
Pursuant to the Government’s Decree No. 75/2006/ND-CP of August 2, 2006, detailing and guiding the implementation of a number of articles of the Education Law; Decree No. 31/2011/ND-CP of May 11, 2011, amending and supplementing a number of articles of Decree No. 75/2006/ND-CP of August 2, 2006, detailing and guiding the implementation of a number of articles of the Education Law; and Decree No. 07/2013/ND-CP of January 9, 2013, amending Point b, Clause 13, Article 1 of Decree No. 31/2011/ND-CP of May 11, 2011, amending and supplementing a number of articles of Decree No. 75/2006/ND-CP of August 2, 2006, detailing and guiding the implementation of a number of articles of the Education Law;
At the proposal of the Director of the Planning and Finance Department,
The Minister of Education and Training promulgates the Circular on donation to educational institutions of the national education system.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. This Circular prescribes the mobilization, receipt, management and use of donations of domestic and foreign agencies, organizations and individuals to education institutions of the national education system.
2. This Circular applies to:
a/ Education institutions of the national education system, including preschool institutions, general education institutions, specialized schools, continuing education centers, teachers’ secondary schools, teachers’ colleges and higher education institutions (below referred to as education institutions);
b/ Related agencies, organizations and individuals.
3. Donations for education prescribed in this Circular are non-refundable voluntary contributions and supports in cash, in kind, or non-material forms from non-state budget sources of domestic and foreign agencies, organizations and individuals (below referred to as donors) to education institutions.
4. This Circular does not apply to donations prescribed in the Ministry of Finance’s Circular No. 72/2018/TT-BTC of July 31, 2008, guiding the implementation of the Government’s Decree No. 64/2008/ND-CP of May 14, 2008, on mobilization, receipt, distribution and use of voluntary contributions to support people to overcome difficulties caused by natural disasters, fires or serious incidents and for patients suffering fatal diseases; the Minister of Education and Training’s Circular No. 35/2011/TT-BGDDT of August 11, 2011, on award and receipt of scholarships and subsidies to students in education institutions of the national education system; the Government’s Decree No. 93/2009/ND-CP of October 22, 2009, promulgating the Regulation on management and use of foreign non-governmental aid; and the Ministry of Planning and Investment’s Circular No. 07/2010/TT-BKH of March 30, 2010, guiding the implementation of Decree No. 93/2009/ND-CP.
Article 2. Principles of mobilization, receipt, management and use of donations
1. The donation must adhere to the principles of free will, publicity and transparency; it is not allowed to coerce others into giving donations, set an average or minimum donation level, abuse donation to coerce others into making contributions, and regard donation as a condition for provision of education and training services.
2. The mobilization, receipt, management and use of donations must comply with current regulations and information thereon shall be publicized and posted up at donation-receiving education institutions.
3. Donations shall be managed and used economically and efficiently for proper purposes, preventing loss and waste.
4. Education institutions may not receive items unsuitable for use at their institutions and items harmful and dangerous to the environment or the health of their officers, teachers, staff members and learners.
5. Donors are encouraged to conduct the construction and equipment procurement and installment by themselves so as to hand over completed works to education institutions under the agreement and guidance of education institutions.
6. Individuals and organizations are encouraged to give donations and support to develop education, improve physical foundations, and support teaching, learning and educational activities at education institutions.
Article 3. Contents on mobilization and receipt of donations
1. Education institutions may mobilize and receive donations for:
a/ Purchasing equipment and utilities serving teaching and learning activities, and equipment serving scientific research; upgrading, repairing and building work items serving educational activities at education institutions;
b/ Supporting educational and training activities and scientific research at education institutions.
2. Education institutions may not mobilize donations to pay teaching remuneration; direct payment to education administrators, teachers and staff members; to make payment for security guarding, learners’ vehicle guarding and classroom and school cleaning services; to pay rewards to their managers, teachers and staff members; and to partially cover their managerial expenses.
Article 4. Forms of donation
1. In cash: Donors will hand directly to education institutions Vietnam-dong or foreign-currency cash amounts, diamonds, gemstones or precious metals, or transfer to education institutions’ accounts opened at State Treasuries or commercial banks.
2. In kind: Donors will hand to education institutions such items as books, notebooks, clothes, food, foodstuff, supplies, equipment, teaching tools, construction works, and other usable items to meet practical needs of learners and education institutions.
For donations being construction works, the appraisal and approval of their technical designs and total cost estimates, grant of construction permits, and quality management, pre-acceptance test, handover, warranty and insurance of the construction works must comply with current regulations on construction investment.
3. Non-material donations: Donors will transfer or grant the right to use without collection of royalty or rental, for copyright and ownership intellectual property assets or for land use rights, respectively; make manpower contributions; or provide free-of-charge training, travel, survey, conference or consultancy services to education institutions.
Chapter II
PROCESS OF MOBILIZATION, RECEITP, MANAGEMENT AND USE OF DONATIONS
Article 5. Donation mobilization
1. Education institutions shall, based on their school-year plans budget estimates assigned by state agencies, formulate regular or irregular donation mobilization plans and report them to district-level Education and Training Divisions for approval, for preschool institutions, primary schools and lower secondary schools, or provincial-level Education and Training Departments for approval, for upper secondary schools and other education institutions subject to management by provincial-level Education and Training Departments, before conducting donation mobilization.
Teachers’ secondary schools, teachers’ colleges, and higher education institutions shall submit donation mobilization plans to the school councils or director boards for approval before conducting donation mobilization, and report such plans to their the direct superior agencies.
2. A provincial-level Department or district-level Division of Education and Training shall appraise and approve an education institution’s donation mobilization plan within 15 days after receiving a dossier from the institution. If finding that such plan does not comply with the prescribed process or regulations or fails to meet publicity or transparency requirements, the provincial-level Department or district-level Divisions of Education and Training shall request the education institution to suspend the plan.
3. A donation mobilization plan must clearly specify the contents, purposes, beneficiaries, cost estimates and plans on implementation of activities for which donations will be mobilized.
Article 6. Receipt of donations
1. Establishment of a donation receipt team
a/ An education institution shall establish a donation receipt team which is composed of the education institution’s head and chief accountant; a representative of the parents’ association, the Ho Chi Minh Communist Youth Union or students’ association; and a representative of the community of the locality where the education institution is headquartered (if any);
b/ The education institution’s head is the head of the donation receipt team;
c/ The donation receipt team shall widely disseminate and publicize information on the purposes, meaning, and principles of donation; provide information on time, place, and name and account number for receiving donations; conduct pre-acceptance test and handover of donations in kind or non-material donations so as to put them into operation.
d/ The donation receipt team shall dissolve after accomplishing its tasks.
2. An education institution shall receive donations as follows:
a/ For donations in cash:
- The education institution shall open a separate account book to monitor donated money; and open one more account at a bank or the State Treasury to receive donations transferred via bank;
- In case the donation is made in diamonds, gemstones, precious metals or other valuable objects, the education institution shall, together with the donation receipt team, sell them to commercial banks or hold auction, and remit the proceeds to its bank account.
b/ For donations in kind:
- The education institution shall, together with the donation receipt team, carry out procedures for receiving donations and preparing space and storages to preserve donations, ensuring convenience and promptness;
- In case the donated object is a construction work in the turnkey form: The donor shall complete dossiers, documents and papers related to the work construction and send them to the education institution and the financial agency of the same level for accounting based on the value of the donated work already handed over. The education institution is encouraged to make capital finalization statements under the Ministry of Finance’s Circular No. 09/2016/TT-BTC of January 18, 2016, on finalization of completed projects funded with the state capital;
- In case the donated objects are equipment or machinery: The donor shall provide technical documents and dossiers to the education institution in accordance with current law.
c/ For non-material donations: The education institution shall receive, manage and use these donations in accordance with the law on intellectual property and current legal documents.
For donations being land use rights: The donor shall provide dossiers related to land use rights and carry out procedures for transferring land use rights to the education institution for receipt, management and use in accordance with law.
Article 7. Management and use of donations
1. Education institutions shall formulate donation use plans, clearly identifying use purposes and beneficiaries; methods of implementation and implementation schedule; and operational quality and product or work quality, enclosed with detailed cost estimates in accordance with current standards and norms.
Donation use plans shall be publicized and publicly posted up at least 15 working days before their implementation to gather opinions of education administrators, teachers, pupils, students, pupils’ parents or guardians (if any), and donors.
2. The implementation of donation use plans must observe the set objectives, schedule, product quality requirements, prescribed standards and norms and comply with the order and procedures for construction investment, bidding and procurement. Education institutions shall elaborate finalization statements for completed works and publicly post up them for supervision and assessment by learners and the society.
3. It is required to use products and works formed from donations for proper purposes and arrange funds for repair and regular maintenance so as to bring into play their use effectiveness and prevent loss and waste.
4. Value of donations shall be monitored and recorded in account books of education institutions under regulations.
Article 8. Financial statements and financial disclosure
1. Donations shall be timely updated to periodical revenue and expenditure finalization statements and annual financial statements in accordance with law.
2. Superior-level cost-estimating units shall verify and approve account finalization for donations of lower-level cost-estimating units.
3. Donation-using education institutions shall publicize the contents of their annual financial statements and periodical revenue and expenditure finalization statements concerning donations.
a/ The contents on financial disclosure include: name of the donation; name of donor; donation value and collection and spending finalization; and audit results (if any);
b/ Forms for disclosure of financial statements: To report in writing to superior management agencies competent to approve donation mobilization plans and finance agencies of the same level; to publicly post up at the headquarters of donation-receiving education institutions and other forms;
c/ Time for disclosure: The disclosure of financial statements shall be implemented immediately after the deadline for annual account finalization in accordance with the Law on the State Budget and the Law on Accounting.
Chapter III
ORGANIZATION OF IMPLEMENTATION
Article 9. Responsibilities of People’s Committees of provinces and centrally run cities (below collectively referred to as provincial-level People’s Committees)
1. To direct according to their competence district-level People’s Committees, education management agencies, finance management agencies and related sectors in implementing this Circular in their localities.
2. To direct provincial-level Departments of Education and Training and related sectors in inspecting and examining the implementation of this Circular in their localities, and promptly redressing and handling violations.
Article 10. Responsibilities of provincial-level Departments of Education and Training
1. To advise provincial-level People’s Committees in guiding and directing the implementation of this Circular in their localities.
2. To assume the prime responsibility for, and coordinate with finance agencies, inspection agencies and related units in, inspecting and examining the implementation of this Circular and promptly redressing and handling violations.
3. To approve donation mobilization plans of upper secondary schools and other attached education institutions to ensure conformity with school-year tasks.
4. To synthesize and report to provincial-level People’s Committees on the mobilization, receipt, management and use of donations by education institutions under their management.
Article 11. Responsibilities of district-level Education and Training Divisions
1. To assume the prime responsibility for, and coordinate with finance agencies, inspection agencies and related units in, inspecting and examining the implementation of this Circular and promptly redressing and handling violations.
2. To approve donation mobilization plans of preschool education institutions, primary schools and lower secondary schools to ensure conformity with school-year tasks.
3. To synthesize and report to district-level People’s Committees the mobilization, receipt, management and use of donations by education institutions under their management.
Article 12. Responsibilities of heads of education institutions
The head of an education institution shall be responsible before law for the mobilization, receipt, management and use of donations for the education institution, specifically as follows:
1. To organize the implementation of this Circular; to conduct review and assessment to improve and raise effectiveness of the mobilization, receipt, management and use of donations.
2. To approve account finalization statements for donations under Clause 3, Article 8 of this Circular; to send implementation results to superior management agencies and donors.
3. To establish donation receipt teams as prescribed in Clause 1, Article 6 of this Circular.
4. To coordinate with donors in organizing effective implementation of donation activities for education institutions. To take the initiative in proposing to donors the order of priority in using donations so as to improve physical foundations of schools, support teaching-learning activities and educational activities suitable to education institutions’ development plans.
5. To coordinate with donors in taking technical measures, and carrying out implementation processes and procedures to ensure the quality and aesthetics of products and works in conformity with the educational environment.
6. To organize pre-acceptance tests and receipt of products or works produced or built by donors themselves in compliance with law and manage, repair and maintain them for effective and proper use.
7. To report to superior management agencies on the mobilization, receipt, management and use of donations.
8. To be responsible for reporting on, and explaining about, the management and use of donations at education institutions to competent supervision, examination or inspection units upon request.
9. To be responsible for making explanations and answering inquires (if any) of teachers, education administrators, staff members, pupils, students, pupils’ parents and donors related to the receipt, management and use of donations.
Article 13. Responsibilities of parents’ associations
1. To cooperate with education institutions in organizing the mobilization, receipt, management and use of donations.
2. To assign representatives to join donation receipt teams of education institutions to popularize and publicize the purpose, meaning, principles and management and use of donations to all pupils’ parents.
3. To assign representatives to participate in the receipt, checking and acceptance testing and handover for use of donations in kind or non-material donations.
4. To supervise the management and use of donations of education institutions.
Article 14. Responsibilities of school councils
School councils of public education institutions or management boards of private education institutions (below collectively referred to as school councils) shall:
1. Approve donation plans for preschool institutions, primary schools, lower secondary schools and upper secondary schools before submitting them to provincial-level Departments or district-level Divisions of Education and Training for approval; approve donation mobilization plans for teachers’ intermediate schools, teachers’ colleges and higher education institutions.
2. Examine and supervise the implementation of mobilization, receipt, management and use of donations of education institutions in conformity with this Circular.
Article 15. Commendation, and handling of violations
1. Heads of education institutions and education institution management agencies may honor according to their competence or propose their superior agencies to honor in relevant forms in accordance with the Law on Emulation and Commendation donors who make active contributions to the cause of education and training development.
2. Agencies, organizations, individuals and heads of donation-receiving education institutions that carry out processes for mobilizing, receiving, managing and using donations in contravention of this Circular shall be administratively sanctioned or examined for penal liability in accordance with law, depending on the severity of their violations.
Article 16. Effect
1. This Circular takes effect on September 18, 2018. This Circular replaces the Ministry of Education and Training’s Circular No. 29/2012/TT-BGDDT of September 10, 2012, on donation to education institutions of the national education system.
2. The Chief of the Office, Director of the Department of Planning and Finance, and heads of units under the Ministry of Education and Training; chairpersons of provincial-level People’s Committees; directors of provincial-level Departments of Education and Training; heads of education institutions and related agencies, organizations and individuals shall implement this Circular.-
For the Minister of Education and Training
The Deputy Minister
Pham Manh Hung
Vietnamese
Circular 16/2018/TT-BGDĐT DOC (Word)
Circular 16/2018/TT-BGDĐT PDF (Original)
