Circular No. 31/2008/TT-BTC dated April 16, 2008 of the Ministry of Finance guiding the management and use of funds under the Asian Development Bank (ADB) loan program for training and retraining to improve the quality of State cadres and employees

CIRCULAR

GUIDING THE MANAGEMENT AND USE OF FUNDS UNDER THE ASIAN DEVELOPMENT BANK (ADB) LOAN PROGRAM FOR TRAINING AND RETRAINING TO IMPROVE THE QUALITY OF STATE CADRES AND EMPLOYEES

Pursuant to the State Budget Law and its guiding documents;
Pursuant to the Government's Decree No. 77/ 2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In order to suit practical situation; after consulting the Ministry of Home Affairs, the Ministry of Finance guides the management and use of finds under the ADB's loan program for training and retraining to improve the quality of state cadres and employees as follows:

I. SUBJECTS AND SCOPE OF APPLICATION

Administrative cadres and employees working in Party or State agencies, central or local socio-political organizations; state administration lecturers will be trained or retrained at training courses conducted within the framework of the Project on the use of ADB loans under the Program supporting the implementation of the Public Administrative Reform Master Program for training and retraining to improve the quality of state cadres and employees.

II. SPECIFIC PROVISIONS

1. Expenses:

a/ Expenses for domestic training and retraining of state cadres and employees:

-.Expense for compilation of teaching curricula and materials;

-.Remuneration for lecturers; expense for travel and accommodation of lecturers;

-.Expense for learning materials; expense in support of cost of living and accommodation for trainees during the training period;

-.Expenses for organization of training or retraining courses, specifically:

+ Hiring classrooms and learning equipment;

+ Making exam questions, invigilating exams and marking exam papers;

+ Hiring interpreters (if any);

+ Electricity and water charge, stationery, service and vehicle-keeping;

+ Organizing field trips for trainees;

+ Ordinary medicines for trainees;

- Work-trip allowance for training course managers in case training courses are organized far from the training institutions.

b/ Expenses for overseas training and retraining:

- Service charges payable to domestic training service providers;

-.Tuition fee and expenses payable to overseas training or service institutions;

-.Expense for interpreters and translators;

-.Expense for health insurance during the overseas training period (if so required by host countries);

Expense for organization of training courses: survey, negotiation, and development of training programs with overseas training institutions;

-.Expenses for meal, accommodation, travel, and airport tax;

-.Expense for entry and exit (passport, visa) formalities.

2. Expense levels:

a/ Levels of expense for domestic training and retraining of state cadres and employees comply with current regulations on levels of expense for domestic training and retraining of state cadres and employees.

In addition, taking into account the particularities of training and retraining activities under the ADB loan project, this Circular provides the following specific regulations:

- The following expense items may be higher than the current budget expenditure levels (for each trainee) applicable to domestic training and retraining of state cadres and employees:

+ Car-renting (or air ticket) expense for the transportation of trainers and course managers shall be the actually paid cost;

+ Classroom and teaching equipment (if any) expense shall be the actually paid cost;

+ Expense for hiring foreign trainers: When necessary, the ADB's project management unit shall submit to a competent authority for decision the invitation of foreign trainers. Remuneration for foreign trainers shall be agreed between the project management unit and the trainers;

+ Expense for hiring interpreters shall be paid based on the content of lectures of foreign lecturers. The levels of this expense are specified at Point g. Clause 1, Section I of the Finance Ministry's Circular No. 57/2007/TT-BTC of June 11. 2007, prescribing expenses for receiving foreign guests entering to work in Vietnam, expenses for organization of international conferences and workshops in Vietnam, and expenses for receiving domestic guests;

+ If new learning or teaching methods need to be applied, or when specialized teaching materials require highly experienced trainers, based on the content and nature of trainers' jobs, the ADB's project management unit may decide to make a separate payment for the preparation of materials under package contract (covering also printing expense), in addition to remuneration for trainers under current regulations.

- Expense in support of accommodation rent, accommodation allowance and travel cost for state cadres and employees attending training or retraining courses may be paid at levels not exceeding those specified in the Finance Ministry's Circular No. 23/2007/TT-BTC of March 21,2007, prescribing work-trip allowances and expenses for organization of conferences applicable to state agencies and public non-business units; these expenses must be indicated in the ADB project's invitation papers to the agencies that send their cadres and employees to training or retraining courses in order to avoid double payment.

b/ Overseas training or retraining expense levels comply with the Finance Ministry's current regulations on the levels of expense for overseas training and retraining of state cadres and employees.

3. Estimation, allocation and finalization of funds:

The estimation, allocation and finalization of funds must comply with current regulations applicable to non-business ODA capital sources. Specifically:

a/ Estimation:

Annually, pursuant to regulations on state budget estimates, the ADB's project management unit shall make the project's budget estimate (including the cost estimate for training and retraining to improve the quality of state cadres and employees) and send it to the Ministry of Home Affairs for inclusion in the Ministry's budget estimate, then to the Ministry of Finance and the Ministry of Planning and Investment for synthesis and submission to the Government for further submission to the National Assembly for approval.

b/ Allocation of cost estimates:

After the cost estimate has been assigned by competent authorities, the Ministry of Home Affairs shall allocate budget expenditures on training and retraining to improve the quality of state cadres and employees to the project, and send them to the Ministry of Finance for evaluation according to current regulations.

c/ Allocation of funds and control of expenditures:

-.The Ministry of Finance shall allocate funds through payment orders to the account of the ADB's project management unit;

-.The State Treasury shall control the ADB's project management unit's expenditures for the project's training and retraining activities according to current regulations.

d/ At the year-end, the project management unit shall finalize expenditures for the project's training and retraining activities, which will be included in the Home Affairs Ministry's budget finalization report to be sent to the Ministry of Finance for evaluation according to current regulations.

At the year-end, the project's unused funds may be carried forward to the subsequent year for further use for the objectives and contents already approved by competent authorities.

III. IMPLEMENTATION PROVISIONS

1. This Circular takes effect 15 days after its publication in "CONG BAO."

2. The Ministry of Home Affairs and the ADB's project management unit should promptly report difficulties or problems arising in the course of implementation to the Ministry of Finance for study and appropriate amendment.