Circular 09/2013/ttlt-Bgddt-Btc-Bnv: A Guide To Implementing Support For Lunch For Children Kindergarten And Policy For Preschool Teachers In Decision 60/2011/qd-Ttg On October 26, 2010 ...

Original Language Title: Thông tư liên tịch 09/2013/TTLT-BGDĐT-BTC-BNV: Hướng dẫn thực hiện chi hỗ trợ ăn trưa cho trẻ em mẫu giáo và chính sách đối với giáo viên mầm non tại Quyết định 60/2011/QĐ-TTg ngày 26 tháng 10 năm 2011...

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DEPARTMENT OF INTERNAL AFFAIRS-MINISTRY OF EDUCATION AND EDUCATION
Number: 09 /2013/TTLT-BGDT-BTC-BNV
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, March 11, 2013

FEDERAL INFORMATION

The guide performs food support for children in kindergarten and policy towards preschool teachers.

according to the Rule Decision 60 /2011/QĐ-TTg October 26, 2011 Prime Minister

regulation of a number of policies that develop early childhood education in 2011-2015

________________________________

Base of Protocol 32 /2008/NĐ-CP March 19, 2008 by the Government Regulation, mandate, authority, and organizational structure of the Ministry of Education and Training;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Base of Protocol 61 /2012/NĐ-CP August 10, 2012 the Government regulates the functions, duties, powers, and organizational structure of the Ministry of the Interior;

Base Decision Base 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early childhood education in 2011-2015;

Minister of Education and Training, Minister of Finance and Minister of the Interior Ministry of Internal Affairs issued guidelines for the implementation of the provision of lunch assistance to children of kindergarten and policy towards preschool teachers stipulated at the No. 1 Decision. 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early childhood education in 2011-2015.

Chapter I

SUBJECT, SUPPORT CONTENT, PROFILE, SEQUENCE AND LUNCH SUPPORT METHOD FOR CHILDREN AND CHILDREN OF ALL TIME.

What? 1. Supported objects

1. The 5-year-old kindergarten children are studying at preschool institutions by regulation at Decision No. 239/QĐ-TTg on 9 February 2010 by the Prime Minister approv.

2. Kindergarless children 3 to 5 years of very few people who are studying in pre-school education institutions by regulation at Decision 2123/QĐ-TTg on November 22, 2010 by the Prime Minister approve of the project to develop education on very few ethnic groups. Of the 2010-2015 period.

3. Kindergartmen 3 and 4 years old are studying in preschool facilities with parents who are resident in frontier societies, mountains, islands, communes, and villages with economic-social conditions that are particularly difficult under current regulation. Specific:

a) The border commune was stipulated at Decision No. 1232/QĐ-TTg on December 24, 1999 by the Prime Minister approves of the list of particularly difficult communes and the frontier communes of the Social Economic Development Programme of the Mountain, Deep, remote area.

b) The high mountain society is regulated at the following decisions:

-Decision 21 /UB-QE on 26 January 1993 by the Minister, Chairman of the National Committee of Nations and Mountain (now Minister, Chairman of the National Committee) on the recognition of the communes, districts, provinces, highlands;

-Decision No. 33 /UB-QE on June 4, 1993 of the Minister, Chairman of the National Committee of Nations and Mountain (now Minister, Chairman of the National Committee) on the recognition of the communes, districts, provinces, highlands;

-Decision 08 /UB-QE on March 4, 1994 of the Minister, Chairman of the National Committee of the Nation and Mountain (now Minister, Chairman of the National Committee) on the recognition of the communes, districts, provinces, highlands;

-Decision No. 64 /UB-QE on August 26, 1995 of the Minister, Chairman of the National Committee of Nations and Mountain (now Minister, Chairman of the National Committee) on the recognition of the communes, districts, provinces, highlands;

-Decision No. 68 /UB-QE on 9 March 1997 by the Minister, the Chairman of the National Committee and the Mountain (now the Minister, Chairman of the National Committee) on the recognition of the communes, the districts, the mountains, the highlands;

-Decision No. 42 /UB-QE on May 23, 1997, of the Minister, National Committee of the National Committee and Mountain (now Minister, Chairman of the National Committee) on the recognition of the three mountainous regions, the highlands;

-Decision number. 26 /1998/QĐ-UB March 18, 1998 of the Minister, the National Committee of the National Committee and the Mountain (now the Secretary of the National Committee) on the recognition of the three mountainous regions, the highlands;

-Decision number. 363 /2005/QĐ-UBDT August 15, 2005 of the Minister, the Chairman of the National Committee and the Mountain (now the Minister, Chairman of the National Committee) on the recognition of the communes, the districts, the mountains, the highlands;

-Decision number. 172 /2006/QĐ-UBDT July 7, 2006 of the Minister, the National Committee of the National Committee and the Mountain (now the Secretary of the National Committee) on the recognition of the communes, the districts, the mountains, the highlands;

-Decision number. 01 /2007/QĐ-UBDT May 31, 2007, of the Minister, the National Committee of the National Committee for the recognition of the communes, the district is mountainous, the highlands due to the regulation of the administrative boundaries;

-Decision No. 61 /QĐ-UBDT on March 12, 2009, of the Secretary of State, the National Committee of the National Committee for the recognition of the communes, the districts are the mountains, the highlands due to the regulation of the administrative boundaries.

c) The island communes, communes and hamlet have economic-economic conditions that are particularly difficult:

-During the time the Prime Minister had not yet issued a new decision to replace the decision to approve the catalog of special communes of the ethnic and mountain areas, the communes were particularly difficult to land on the coast and the island was under the applicable scope. The policy for children to rule in this federation is carried out in accordance with the following texts:

+ Decision No. 106 /2004/QĐ-TTg June 11, 2004 by the Prime Minister approves of the list of special communes of the coastal region and the islands;

+ Decision No. 164 /2006/QĐ-TTg July 11, 2006, of the Prime Minister's Prime Minister approves of its special list of communes, communes of the border, communes on the investment of the economic development program-the society of communes is particularly difficult for the ethnic and mountainous region. 2006-2010 (Program 135 Phase II);

+ Decision No. 113 /2007/QĐ-TTg July 20, 2007 by the Prime Minister approx. The Prime Minister ' s list of communes of the Government of Economic Development of the Social-Economic Development Programme, ethnic and ethnic group communes, mountains, borders and deep regions, the region from 1999-2005, the addition of communes, villages, maps. into the investment of the 135-stage Programme II and the coastal and insular communes on the investment side of the National Alleviation Program from the period 2006-2010;

+ Decision No. 05 /2007/QĐ-UBDT On September 6, 2007, the Secretary of State, the National Committee of the National Committee for the recognition of the three regions of the ethnic minority and the mountain by development;

+ Decision No. 69 /2008/QĐ-TTg On 28 May 2008, the Prime Minister on 28 May 2008 approved the addition of a special list of communes, communes, and Social Security on the investment of the 135-phase II program and the list of communes of the 135-stage Programme.

+ Decision No. 1105/QĐ-TTg on July 28, 2009 by the Prime Minister on the approval of the addition of the list of difficult communes, the border commune, the commune of the entire region on the investment of the 135-stage Program II and the list of communes of the target. from the investment of the 135-phase Program II;

+ The communes are particularly difficult to belong to poor districts by Resolution 30a/2008/NQ-CP on December 27, 2008 of the Government.

-During the ministerial time, the National Committee of the National Committee had not yet issued new decisions to replace the decision to approve a special village list in the area of Section II of the 135-stage program. The difficulty of applying the policies for children to rule in this federation is done in accordance with the following texts:

+ Decision No. 01 /2008/QĐ-UBDT January 11, 2008, of the Secretary, the National Committee on the National Committee on Appropriation of the Special Intensive Village of Region II into the investment of the 135-phase II Program;

+ Decision No. 325 /QĐ-UBDT on 19 October 2009 by the Minister, the National Committee on Appropriation of the Special Intensive Village of Region II into the investment of the 135-phase II Program;

+ Other decisions made by the Minister, the Chairperson of the National Committee on the amendment, added the list of particularly difficult villages (if any).

When the authority issued a decision to approve the list of communes, the hamlet completes the program's objectives, the object is subject to the range of communes, which do not enjoy the regime since the decision is taken.

4. The 3-and 4-year-old Kindergarper children are studying in non-subject preschool institutions that are not subject to regulation at Clause 3 This has a poor household under the current regulation of the state. The norm is carried out by the Prime Minister ' s regulations approved by the time period.

5. Kindergartmen 3 and 4 years old are studying in orphanages that both parents are not in or disabled or disabled, with an economically difficult disability.

What? 2. Support Content

1. The 5-year-old kindergarten child stipulated at the 1 Article 1 of this Federal Information Support is supported by prescribed lunch at the Digital Federal Information 29 /2011/TTLT- BGDT-BTC on 15 July 2011 of the Ministry of Education and Training and the Ministry of Finance guided the care support for the 5-year-old children by regulation at Decision No. 239/QĐ-TTg on 9 February 2011 by the Prime Minister approp. Young for five-year-old children in 2010-2015.

2. Kindergarper 3 to 5-year-old ethnic minority very few regulations at Clause 2 Article 1 of this joint venture made by regulation at the Digital Federal Information 03 /2012/TTLT-BGDT-BTC-BLTBXH January 19, 2012 of the Ministry of Education and Training, Ministry of Finance, Ministry of Labor-Trade and Social Affairs guide implementation of the policy towards children, students, students of very few people following Decision No. 2123/QĐ-TTg November 22, 2010 of the Prime Minister approved the educational development proposal for very few people in 2010-2015.

3. Model 3 and 4-year-old prescribed at Clause 3, 4, 5 Articles 1 of this joint venture supported for lunch is $120,000/month-old and enjoyed by actual school time, but no more than nine months of schooling.

4. Each child enjoys a maximum support policy in 3 years of school. The school year enjoyed the school year in which she reached 3 years old, 4 years old according to birth certificate.

What? 3. Records, self-supporting sequence for children kindergarten 3 and 4 years old

1. Task for lunch support:

a) For the children of kindergarten 3 and 4 years old who are studying in preschool educational institutions with permanent parents in frontier societies, mountains, islands and communes, villages have a particularly difficult economic-social condition, filed for example:

-The petition supports lunch money (single-order sample 1) of the father, mother or guardian of a 3-and 4-year-old kindergarten or child adoption; the case for objective reasons, family or guardian is not alone (including the case of regulation at other countries). B, c, d.

-The birth certificate.

-The household's permanent residence register (copy). The case for objective reasons is not available for registration, which is replaced with the confirmation paper of the People's Composition Committee, the ward, the town (later known as the Social People's Committee) on the permanent family residence in the provisions of Clause 3 Article 1. Or have a long-term residence permit.

b) For children in kindergarten 3 and 4 are studying in non-subject educational institutions that are not subject to regulation at Clause 3 Article 1 whose parents are in poor households according to the state's current regulation, file 1 file, including:

-A petition to support lunch money (single-order form) of the father, mother or guardian of a 3-and 4-year-old kindergarten or child adoption;

-The birth certificate.

-A poor passport certificate issued by the Social People's Commission (copy).

c) For children in kindergarten 3 and 4 are studying in orphanages, parents, and parents, without a place of refuge; file 1, including:

-The petition supports the lunch money (single-order sample) of the 3-and 4-year-old kindergarten child guardian or child adoptable;

-The birth certificate.

-The copy of the decision on the Social Assistance of the Chairman of the District Committee of the District, the county, the town, the municipal seat of the province (later known as the Committee of the District Committee of the District) or the copy one of the following papers:

-The decision of the Committee of the People's Committee of the children to reside in the custody of the guardian or offering to be the guardian of the child;

-The editorial board of the Social Security review site where the child resides;

-The receipt of the Social People's Committee on the condition of being abandoned or orphaned both parents;

-Orphan foster care application, abandoned children's confirmed children's Committee of the Children's Committee, or the decision to adopt the adoption of the Social People's Committee.

d) For male and 4-year-old kindergarten children with disabilities, disabilities are studying in early preschool institutions with economic difficulties; file 1 sets of records, including:

-A petition to support lunch money (single-order form) of the father, mother or guardian of a 3-and 4-year-old kindergarten or child adoption;

-The birth certificate.

-The confirmation paper of the district hospital or of the Council confirms the township-level disability where the child resides (copy).

2. The sequence and time of execution:

a) August every year, the institution of preschool (public and public education) organization is common, widespread announcement and guidance for parents (or guardians, adopers) children in kindergarten 3 and 4 years of age subject to enjoy policy in the academic year, according to the report. writing and sending the offer to support the lunch money.

-Parents (or guardians, adopers) children in kindergarten 3 and 4 when they arrive at a preschool basis must publish the original version with a copy of the prescribed records of the prescribed term in Clause 1 Article. The recipient of the file was responsible for a copy of the copy with the original, the sign that the copy was given to the original and specified the name in the copy to put it in the file.

In the case of children in the above-speaking policy of continuing to study at the same educational institution from the second year onwards, the primary profile must be filed only for the first time.

-Within 45 days, since 1 September every year, the youth education facility set up a list of children offered to grant lunch support per subject (according to Annex 2) to the People's Committee of the People's Department of Education, which is accompanied by a criminal record. Lunch support.

b) Within the 5 working days, since the date of receiving enough records, the Social People's Committee is responsible for signing the name stamp confirming the list of children in each subject to the policy and to send it back to the institution of preschool. If a child is added or removed from the list, it must be noted that the name and reason are added or removed from the list.

c) Within the five working days, since the recipient's confirmation of the Social People's Committee, the institution of preschool education has been proposed to include lists and records of the People's Committee sent back to the education department and to train the district to sum up. Check.

d) Within 10 working days, since the receiving adoption of the basic education of preschool, education and training organization, the total list (in accordance with Appendix 3) sends the financial body to the same level of the District People's Committee. approved and informed the results of a preschool basis; at the same time the financial institution of the same level sent financial statements, education, and training.

Within 15 working days, since receiving enough reports of the District People's Committee, the finance department presided over coordination with the department of education and training in the entire province to set up a budget bill (in accordance with Appendix 4), simultaneously sending a report on the Ministry of Finance and Finance. Ministry of Education and Training.

What? 4. The number of times and methods of support for kindergarten children 3 and 4 states at Clause 3 Article 1 This links

1. The cost of paying for lunch support is issued by the number of months of practice, a maximum of 9 months/years of study and implementation twice in the year: the first one spent four months in October or November; the second spent five months in March or April every year.

2. Support Method

a) Method 1: The preschool institution retains the funding of support to host a baby lunch (which encourages preschool grounds for children to cook focused on children);

b) Method 2: Pay directly by cash for parents (or guardians, adopts).

For the basis of public education, the preschool institution is responsible for receiving the funding and carrying out the cost. Based on management practice and eating lunch, the leader of junior education is unified with the parents ' representatives to decide on one of the two methods.

For the basis of public education outside public: Educational and training rooms are responsible for receiving funding and organizing coordination with a preschool basis to perform the pay. Based on management practice and eating lunch, the leader of junior education is unified with the parents ' representatives to decide on one of the two methods.

Chapter II

OBJECT, CONTENT AND SELF-SUPPORT FOR TEACHERS

What? 5. Objects supported

1. A preschool teacher (including headmaster, vice chancellor) qualified professionally qualified professionally as a working contract (in which teachers are granted authority to approve) in preschool institutions. Let's go

2. Early preschool teachers (including headmaster, vice chancellor) work under the contract of labor contracts in the grassroots educational institutions.

3. Early preschool teachers (including headmaster, vice chancellor) are working on private-school education institutions.

What? 6. Support Content

1. The specified object at Clause 1 Article 5 of this Federal Information

a)

-paid by a professional payroll, an executive with a numerical decree. 204 /2004/ND-CP December 14, 2004 The Government of the Government on the Wage Regime on the staff, the public, the official and the armed forces and the provision of the provisions of the provision of salaries (if available) to the preschool teacher following the Government's provisions, the Prime Minister;

-To raise a regular salary and raise the salary before the deadline (due to outstanding achievement in mission execution and when there is a retirement notice) under the authority of the competent authority.

-To be closed, social insurance, health insurance and unemployment insurance.

-For cases of contracting labour contracting compulsory social insurance before December 15, 2011 (the date of the number of decision). 60 /2011/QĐ-TTg There ' s an effect on the order at the point of this Article 1; for cases of contract labour contracting compulsory social insurance from December 15, 2011 onwards, exercise mode, pay, and wage-raising as a result. for a preschool teacher with the same level of job signing training.

b) The payroll for labour contracting cases which closed compulsory social insurance before December 15, 2011:

-Rules for payroll:

Based on the standard of expertise, the transaction has been reached to correspond to each time during the time of the operation that has closed social insurance (if there is a time to close social insurance that has not been in the social insurance regime once again). to be built by the community after the exception of the prescribed term for the practice of a career in the profession of the preschool teacher as follows:

+ After a three-year period (36 months) for a career in preschool teachers, undergraduate degree, and after a two-year period (24 months) for a career title of preschool teachers with a neutral degree ranked up to 01 steps. It ' s the salaries of their respective career titles. In the case, during the work period (which has joined the mandatory social insurance) there are five non-completed tasks assigned or warned by the discipline, each year not completing the assignment or each of the six months of law; if disciplined. Blame for 3 months; if you have a disciplinary discipline, you charge for 12 months; if you do not complete the assignment, you are disciplined, and you have a disciplined time of time. That's the discipline of the year.

+ After a time rule to rank as a career as a teacher of preschool teachers, if there are a number of months less than 36 months for a career title of preschool teachers, undergraduate degree, college, or less than 24 years. In the month of a career as a senior teacher of high school teachers, the number of these months is calculated at the time to raise the rank next time as a career. The case is calculated on the final salary of the career title, which still has time, and the remainder of the time is entitled to the rank of seniority over the frame: After 36 months of a career as a teacher of preschool teachers. College, college, and after 24 months for a career in preschool teachers with a median grade level of 5%, every year (12 months) followed by 1%.

-Salary transfer:

Based on the principle of regulation at the point b 1 This, it is done that the conversion to the salary according to the career of preschool of the preschool teacher is as follows:

+ The case since the day of the labor contracting party has a compulsory social insurance that comes at the time of the wage shift according to this Federal Information, which has no changes in the level of professional training, the business, after the exception of the prescribed period of time. (The exercise time is calculated from the date of the contract that the compulsory social worker is required) to be placed on the first rank by the career title of the corresponding preschool teacher; the period of work later (if any) is calculated to rank higher wages in the country. The teacher's job name is not the same as the law.

+ The case in the time of contracting labour is required to have a change in the level of professional training, a career in which it is placed in the same time as a change in professional training, a career.

For example: Ms. Nguyen Thi B, which has a pedanecologist, has qualified professional qualifications for the career of preschool teachers, has been given a contract for teaching and childcare at the School of non-N since 1 November 2003. (This time was counted as a mandatory social insurance participation time); in August 2008, Ms. B had a graduate degree in preschool.

After the duration of the practice period (06 months), Ms. B's time of work from 1 November 2003 to 1 May 2008 was four years, which was placed on one degree, Ms. B was placed on the order of 2.26 degrees 3 of the preschool teacher (code 15,115); the time of raising. The salary of the next time is dated May 1, 2008. This 2.26 salary base, as of 1 August 2008 (the date of the degree of graduating class of preschool) Ms. B was placed in the salary system of 2.41, order 2 of the preschool teacher with a college degree (code 15a.206). At the time of the college level from August 1, 2008 to November 15, 2011, it was three years and four months, Ms. B was placed in the 2,72-degree salary of the preschool teacher with a degree in college.

As such, Ms. B was placed in the 2,72-degree monthly salary of the preschool teacher's threshold of higher education; the time of the salary raise was calculated since 1 August 2011.

2. Subject to regulation at paragraph 2 Article 5 of this Federal Information

a) The non-democratic germ education establishment does the contracting of labor contracts for teachers under the regulation of the Labor Code.

b) The case for non-democratic preschool educational institutions is self-assured, which is to be used as a wage regime, as for teachers to sign a labor contract in a preschool basis.

c) The case for non-civil germ education facilities that has a prescribed source for pay, social insurance, health insurance and unemployment insurance for teachers lower than the government ' s prescribed minimum wage, the state budget supports. to make sure the minimum wage.

3. Subject stipulated at paragraph 3 Article 5 of this Federated Message:

The state is supported by the state, equipment, and other training costs (if any) when engaging in training classes, fostering political levels, professional expertise. The support level of the budget does follow the support level for public teachers, who have the same qualifications for training, professional fostering, and business.

What? 7. The browser to browse the salary to the specified object at Clause 1 Article 5 of this Federal Information

1. In the second quarter of 2013, the headmaster of preschool education was responsible for completing the list of recommended transfers of teachers under the guidelines to be transferred under the guidelines at this Federal Information to the Education and Training Room. create a district (Appendix 5-Schedule 1).

In the case of primary school education in the Department of Education and Training or other agencies, the head of the school education institution reported the list of recommended transfers of teachers ' salaries directly directly, and also sent the Education Room. And training where the preschool facility is based on the ground to track, synthesis.

The principal of the junior education institution is responsible for the number, the list of members of the area to be transferred to the salary to report the authority to review, the decision.

2. Within 10 working days, since the date received a list of recommended transfers of a preschool basis, the Education and Training Room in coordination with the Financial Chamber, the District Office of the District, the organization of the appraisal and the Chair of the People ' s Committee. The district approved.

In the case of a preschool basis in the Department of Education and Training or other organs, the Department of Education and Training in coordination with the Finance Department, the Department of Internal Affairs of the appraisal and synthesis in the joint report of the Provincial People ' s Committee, the city online. In the Central Committee, it's decided.

3. Within 7 working days since the date received reports of the Education and Training Room, the Chairman of the District People ' s Committee approved a list of payroll transfer subjects, aggregation of reports on the Department of Education and Training, Finance Department, Department of Internal Affairs (Annex 5-6). Number 2).

4. Within 7 days of work since the date received the report of the Chairman of the District People 's Committee, the Department of Education and Training in coordination with the Finance Department, the Department of Internal Affairs of the Provincial People' s Committee, the Central City of review review, decision and aggregate demand for increased funding to the Ministry of Education and Training, the Ministry of Finance and the Ministry of Internal Affairs review, the prescribed processing (Annex 5-Schedule 3).

5. Based on the local management hierarchy, the Department of Education and Training, the Education and Training Department is responsible for monitoring, management, and aggregation of the accounting decision making policy on the current regulations.

Chapter III

FINANCIAL RESOURCES, ACCOUNTING, BUDGET DECISIONS

What? 8. Cost of Food

1. The cost of making payments is balanced in the accounting of the educational, annual training of the local and other legal sources according to the regulation, including:

a) Budget spending regularly education and training;

b) the source of tuition fees;

c) International aid, non-reimbursable aid of foreign countries and official development assistance (ODA);

d) Other legal sources.

2. The funding sources do as follows:

a) Chi supports lunch money for kindergarten 3 and 4 years old:

The cost of paying for lunch money support for young and 4-year-old Kindergartens is considered to be balanced in the education of the local education budget, the annual training of the local.

b) The support for policy implementation on preschool teachers:

-For public education institutions:

The cost of paying salaries to teachers according to the working contract regime has been guaranteed by the state budget in the annual training education spending bill.

For the teacher in a labor contract regime, the state budget supports increased funding needs to make paid pay, social insurance costs, health insurance, unemployment insurance, and other policy regimes such as teachers according to the government. The contract of contract work in the case of non-equilibrium germination facilities is the source of the source.

-For preschool educational institutions:

The state budget supports the portion of the funding lacking after the establishment of a preschool institution that uses the revenues of the unit to pay the salaries and policy regimes by regulation at the point of paragraph 2 Article 6 of this Federal Information.

c) The principle of supporting the contents of the state budget:

The central budget supports 100% of the funding needs for the provinces, the city has not yet to balance the budget and province of Guangdong (as directed by the Prime Minister at the 677/TTg-KTTH) on May 22, 2012 on the Central Budget support. Funding for local social security policies (2012-2015); 50% support for the provinces, the city has a central budget regulatory rate of less than 50%; the provinces, the rest of the city, and the local budget. Do it.

What? 9. Planning, management, use, payment of funding and reporting on the site.

1. The establishment, allocation, transaction of funding implementation of a policy of supporting lunch support for kindergarten 3, 4, 5, and policy support for preschool teachers are implemented simultaneously with the time of setting, the annual state budget bill allocation. In the local area.

2. The Education and Training Division is responsible for aggreging the cost of the costs of implementing the regulations under the provisions of this joint venture of all preschool education facilities on the site, sending the financial body to the same level of appraisal, the Committee. The people of the district consider, decide, and send the Department of Finance to sum up the budget bill, report the Provincial People's Committee, and submit the report of the Department of Education and Training to coordinate management. The specified object at paragraph 3 Article 5 of this Privacy Officer:

a) August every year, the training base, fostering of the Education and Training Room, a preschool institution building plans and a list of teachers nominated for training, fostering education and training districts to sum up the bill, The emergency authority.

b) The case of developing a training program, an external fostering, a preschool facility that builds up a project by a single wave or a repayment of the Department of Education and Training to the General District for a full review of the trial authority.

3. Every year, the Provincial People 's Committee, the Central Committee of the Central Committee of the Prime Minister' s Directive on the construction of the business-economic development plan and the state budget bill, the Finance Ministry ' s Guide to the Building of the House Budget Reserve. The government, which builds a budget bill that performs regulatory policies at this joint venture, sums it up in the local state budget bill, sending the Ministry of Finance the same time that the state budget bill is expected.

4. The Financial Agency has the responsibility for ensuring the funding of support, management guidance, and examination, control of the implementation. The People ' s Committee of the High-level Committee of relevant agencies in the process of implementing the content implementation under the guidelines at this Federal Information is responsible for coordinating with the audit authority in the process of financial audits and audit output results. Every year; reports the Ministry of Education and Training, the Ministry of Finance and agencies involved in the civil rights.

5. On the accounting and control procedures of the State Treasury:

a) The State Treasury performs control, granting, payment of funding under the current provisions of the Ministry of Finance on the direction of management mode, allocated, payment of budget expenses through the State Treasury to the spending regimes and regulations at the expense of the Ministry of Finance. This is a private venture.

b) When the delivery of the bill to the units must be noted that the expected bill has included the funding of the implementation of the pay support policies for the preschool children and the support of the contract teacher in the direction of this Chairman. The unit assigned to the bill (Education and Training/Training) as a withdrawal procedure is delivered in accordance with the current regulation.

c) The cost of supporting the preterm child's money into the 4601 "Pre-food" section, Clause 491 "Early Childhood Education". The aid of the teacher's contract on the subsection 6051 "wages pay for regular labor under contract", Section 491 "Early Childhood Education".

d) periodically on a 6-month period, on the basis of the report by the State Treasury of the States, the State Treasury is responsible for aggregation of the Ministry of Finance reporting (the Department of Debt Management and Foreign Finance) payments to children 3, 4, and 5 years of age and funding. Salary for teacher labor (Appendix 6).

The deadline for the first six-month financial reporting of the Ministry of Finance before September 15, the financial report all year before March 31 of the next year. The Ministry of Education and Training sent financial statements to the World Bank within 3 months of the date of the end of the report.

6. On management of international aid, foreign non-reimbursable aid and official development assistance (ODA):

a) The adoption, management and use of the aid source is now prescribed by the existing law.

b) The organizations and individuals who are responsible for making the right commitment to the sponsor, where the sponsor does not specify a specific amount of detail, as specified by the regulations at this Federal Information.

Chapter IV

RESPONSIBILITY AND TERMS OF EXECUTION

What? 10.

1. The Ministry of Education and Training chaired, in coordination with the Ministry of Finance, the Ministry of Internal Affairs, the inspection, which oversees the implementation of the implementation, timely dismantling of difficulties, entangled so that regulatory policies at this federation are made through and over. United in all places; periodically reporting the Prime Minister's results.

2. The People ' s Committee of the Provinces, the Central City of the Central Committee, is responsible for directing the local implementation, regularly examining, monitoring; regulation of local reporting information channels and the periodic periodic reporting on the Ministry of Education. Training and Training, Ministry of Finance, Ministry of Internal Affairs in accordance with reports of the report at this time of the federation.

What? 11. Terms of execution

1. This joint venture has been in effect since 25 April 2013.

This link is replaced by the Information 05 /2003/TTLT-BGDT-BNV-BTC February 24, 2003, of the Ministry of Education and Training, the Ministry of Internal Affairs, the Ministry of Finance instructs some policies to develop preschool education.

2. The policy of support for preschool teachers specified in this joint venture has been in place since 1 January 2012.

Support policies for preschool children in the United States have been in charge since 1 September 2012.

3. Support for the implementation of the policy must ensure the right purpose, the right subject, the right content and the cage with other policies that have the same content, the goal is on the site. The subjects enjoyed a policy of regulatory assistance at the same level, if the object of the subject enjoyed a policy of supporting the other, only to the highest level of support.

4. Perform the assembly and socialize the funding resources to ensure full implementation, unify the regulatory policies at this Federal Information. Encouraging localities to mobilize other legal capital sources to supplement the level of support for the subjects.

5. The case of documents stating in this Federated Notification is modified, added or replaced by the new text, which will be implemented according to the new text.

In the course of implementation if there is an entangrium, the ministries, the industry, the local reflect on the Ministry of Education and Training to coordinate with the Ministry of Internal Affairs, the Ministry of Finance Research, the ./.

KT. Minister of Internal Affairs
Chief.

(signed)

(signed)

(signed)

Nguyen Duan

Nguyen Thu Minh

Nguyen Thi