CIRCULAR rules on funding for vocational education in national education system _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law on education of 14 June 2005 and the law on amendments and supplements to some articles of the law on education, November 25, 2009;
Pursuant to Decree No. 36/2012/ND-CP dated 18 April 2012 of the Government functions, tasks, powers and organizational structure of ministries, ministerial agencies;
Pursuant to Decree No. 32/2008/ND-CP dated 19 March 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of education and training;
Pursuant to Decree No. 75/2006/ND-CP dated 10 August 2006 from the Government detailing and guiding the implementation of some articles of the law on education and the Decree No. 31/2010/ND-CP on January 11, 2011 the Government's amendments and supplements to some articles of Decree No. 75/2006/ND-CP dated 10 August 2006 from the Government detailed rules and competition guidelines a number of articles of the law on education;
Proposal of the Director General, planning and finance, the Minister of education and training provisions on funding for vocational education in national education systems as follows: article 1. Scope and objects 1. This circular regulates funding for vocational education in national education systems, including: funding principles; the forms of funding; management and the use of grants; the responsibilities of the institutions receiving funding and of the relevant administration.
2. This circular apply to preschool education institutions, educational establishments, the Center for continuing education, University institutions and professional secondary schools in the national education system (hereinafter referred to as the institution); organizations and individuals concerned.
3. Funding for education prescribed in this circular are voluntary funding not refundable by money, artifacts from outside of the State budget funds (hereinafter referred to as the grants) of organizations and individuals in and outside the country (hereafter referred to as sponsors) for the institution.
4. where the sponsor for the purpose of awarding scholarships, grants for the study, done under Circular No. 35/2009/TT-BGDDT on 11/8/2011 of the Minister of education and training provisions on grants and scholarships, subsidies for people studying in the vocational education in national education systems.
Article 2. Principles and funding requirements 1. Funding for education to enhance school infrastructure, to support teaching-learning, educational activities in the institution, implementation of socialization of education advocates.
2. The institution is not considered the mobilization of funding as a condition for providing educational services and does not make specific funding levels for donors. The grants should be receiving, managing and implementing an effective, subject to the provisions of the current law.
3. The donors do not attach conditions to funding constraints with the beneficiary education services or the right to exploit the economic benefits arising from the grants to the institution.
4. The management and use of the grants to ensure transparent public guidelines as specified in circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of finance instructed the public finance for the Fund comes from the State budget and the funds available from the contributions of people and circular No. 09/2009/TT-BGDDT on October 07 in May 2009, the Ministry of education and training issued a regulation made public with regard to the institution of the national education system.
5. Encourages the donor organization self made the investment, procurement, construction and installation of equipment to teach-learn with the agreement and the guidelines of the institution.
Article 3. Reception sponsored by cash 1. The institution receiving the grants in cash (including Vietnam Dong or foreign currencies, precious stones, precious metals such as gold, diamonds) or through your account at the State Treasury or a commercial bank.
2. Value of grants must be monitored and recorded in the accounting books of the institution according to the current rules.
Article 4. Receiving funding in kind 1. Institutions receiving grants in kind, in particular: books, SOAP, clothes, food, food, materials, equipment, teaching aids and other artifacts are worth using and meet the practical needs of learners and educational institutions.
2. Not receiving artifacts without using in educational establishments, toxic artifacts, dangerous for the health of the people who teach and learners.
3. The value of sponsored artifacts must be monitored and recorded in the accounting books of the institution according to the rules.
Article 5. Manage and use donations 1. The institution planned to use grants, which clearly defines the purpose, beneficiaries; how organizations implement, progress made; the quality of work, quality of products, works with detailed cost estimates in accordance with the standard regulations, the current limit. The plan to use the grants to be announced and listed before holding at least 15 working days to get the opinions of teachers, officers, staff, pupils, students, parents of students and sponsors.
2. The process of implementation of the plan must comply with the right subject, ensuring the progress of time, product quality, standards, norms, regulations in full compliance with the order and procedure of construction and procurement. The institution must report the work completed and listed to the learner and social monitoring, reviews.
3. Products, structures form from the funding must be used for your purposes and deployed maintenance funding, regular maintenance in order to promote the effective use of, not to losses and waste.
4. The sudden funding for educational institutions to overcome the difficulties caused by natural disasters, fire, severe problems, support officers, staff members, students suffer illness follow circular No. 72/2008/TT-BTC dated 31 July 2008 of the Ministry of Finance shall guide the implementation of Decree No. 64/2008/ND-CP on May 14, 2008 Government's mobility , reception, distribution and use of sources of voluntary contributions to support the people overcome the difficulties caused by natural disasters, fire, severe problems, the patients illness.
Article 6. The case of the sponsor organization self made in case the sponsor organization self made upgrades, repairs or new construction, new shopping the property to the institution or organization activities to support teaching-learning, extra-curricular activities, the institution is responsible for the following : 1. Instructions and help donors use the grants meet the needs and match the development plan of the institution.
2. Coordination with donors made the technical measures, processes and procedures in the implementation process to ensure quality, landscape of products, works.
3. Collecting, receiving products, works by the sponsor self made as prescribed by law and are responsible for the management, maintenance, maintenance to make sure the product works is used efficiently, the right purpose.
Article 7. The responsibility of the province people's Committee, the central cities (collectively, the provincial people's Committee) 1. People Committee steering the levels, the educational administration, financial administration and related departments implement this circular area according to the authority.
2. Direct the Department of education and training, in collaboration with the relevant industry organizations, the inspectors examine the implementation of this circular areas, rectify and handle cases of violations.
Article 8. The responsibility of the Department of education and training 1. Chief of the provincial committees to guide and steer the implementation of this circular.
2. Hosted, in cooperation with financial institutions, and the unit concerned, the inspection organisation inspecting the implementation of this circular areas, rectify and handle cases of violations.
Article 9. The responsibility of Heads of educational institutions heads of institutions are responsible before the law about the management and the use of grants for educational establishments, in particular: 1. Implementation of the provisions of this circular; implementation of the evaluation in order to improve and enhance the management and effective use of the grants. Reporting currency spent on the grants and the results, posted on the management level directly and send the sponsor.
2. the establishment of the Department receiving the grants of the institution, including: representatives of institutions, representatives of the Department and representatives of parents of students (for pre-school institutions, secondary institutions and continuing education center) or the representative Delegation of Ho Chi Minh Communist Youth , The student (for University professional secondary and higher education establishments).
3. Coordination with the sponsor organizations implement effective donations to educational institutions. The initiative proposed to donors about the order of priorities in the use of the grants to enhance school infrastructure, to support teaching-learning, educational activities in accordance with the development plan of the institution.
4. Be responsible for the report, explain the unit functional monitoring, testing, inspection and management use the grants at the institution if required.
5. Good accountability, answer the questions comments (if any) of teachers, officers, staff, pupils, students, parents of students and sponsors in the reception, management and use of the grants.
Article 10. Honor and sponsor incentives 1. Sponsors have a positive contribution to the development of education and training are the heads of educational establishments and the governing body of the institution honoured under the authority or with the proposed form of honor match to acknowledge the donor funding for the institution.
2. The sponsoring organization for education are entitled to preferential policies specified in circular No. 128/2008/TT-BTC on December 26, 2008 of Ministry of finance regarding the "Guide to the implementation of some articles of the corporate income tax law No. 14/2008/QH12 and guiding the implementation of Decree No. 124/2008/ND-CP on December 11, 2008 detailing the Government's implementation of some articles of the law on enterprise income tax ".
3. The individual funding for education through the Charity Fund, Fund, fund humanitarian midweek learned reduce taxable income minus personal income as specified in circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of finance "Guide to the implementation of some articles of the law on personal income tax and guide the implementation of Decree No. 100/2008/ND-CP dated 8/9/2008 Government regulations detail a number of articles of the law on personal income tax ".
Article 11. The effect and enforcement responsibilities 1. This circular effect since October 25, 2012.
2. Office, heads of relevant units of the Ministry of education and training, President of the people's committees of provinces and cities under central, Director of the Department of education and training and the heads of the institutions responsible for the implementation of this circular.