Pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;

Pursuant to decision No. 07/2008/QD-TTg dated October 1, 2008 by the Prime Minister on the approval of the national target program of education and training by 2010;

The Ministry of finance and the Ministry of labor, invalids and Social Affairs guide management and use of funds of the project strengthening the vocational competencies in national target programs of education and training by 2010 as follows: i. GENERAL PROVISIONS 1. Object applied to this circular is the body, the unit has used funding from the State budget to implement the project to increase the capacity of vocational national target programmes in education and training by 2010 (hereinafter referred to as project).

Projects that use investment capital to grow, non-refundable aid on capital shall follow the rules of the State and of private guide sponsor for this capital.

2. The principle of allocation of funding: a) the genus construction facilities, stores equipment should be the heads of the ministries, the central authorities approved for the Agency, using the unit cost of the project under central management; Chairman of the provincial people's Committee, the central cities (hereafter referred to as the provincial level) approval for the use of the unit, agency funding of local projects in the management.

b) investment priorities for the three schools reach the level region in 2010, key schools, vocational centers are centralized investment according to the decision of the Minister of labor, invalids and Social Affairs; vocational institutions in the difficult; the Northwestern, Western and Southern Highlands, the district poverty rate above 50%.

c) annual funding allocation for the vocational establishments based on the implementation of the project years ago and required tasks in the plan according to the objectives, the content of the project was approved in decision No. 07/2008/QD-TTg dated 10/1/2008 of the Prime Minister approving national target programs of education and training by 2010 and instructions of the Ministry of labor, invalids and Social Affairs. The level of the specific allocation for the vocational facility by the Minister, heads the ministries in the Central Government and the President of the provincial people's Committee decided according to the hierarchy of the current state budget Law.

3. In addition to the funds of the central budget, depending on the ability, fill in the specific conditions, the central cities actively deployed more other capital sources, especially capital mobilization from social sources for project implementation; integrating with organization of local programs aimed at achieving efficiency in the use of funds.

4. The unit directly using the cost of the project is responsible for the management, use of proper funding purpose, object and effect.

II. ESTABLISHMENT, allocation, management, USE and COST of the PROJECT for STRENGTHENING the CAPACITY of VOCATIONAL preparation, allocation decisions, estimation, management and use of funds the project made under the provisions of the law on the State budget and the text of the guidance law , the regulations on the management and administration of the national target programmes and the provisions of this circular; specifically the following: 1. Estimating cost: every year, on the basis of the instructions to build the estimation of the Ministry of finance, the Ministry of planning and investment, the rules on content, the level of spending in this circular, the central agencies, ministries and provincial people's Committee building estimation in the plan ensure consistent with the needs and possibilities of the Ministry, the central agencies, the Ministry of labour sent local invalids and Social Affairs to General sent the Ministry of finance, the Ministry of planning and investment and the Ministry of education and training.

2. Distribution and delivery cost estimation:-based on the total cost of the project was authorized in delivery, Ministry of labor, invalids and Social Affairs, in collaboration with the Ministry of finance, the Ministry of planning and investment to unify the methods of project funding allocations for the Ministry of central agencies, departments, and the provinces of the central cities, according to the objectives, the content of the project.

-Ministries and central bodies: estimation base budget has been assigned authority, make the allocation, delivery estimate for the subdivisions under the provisions ensuring the right audience, the mission and goals of the project. The allocation results send the Ministry of labour invalids and social, the Ministry of finance, the Ministry of planning and investment, at the latest after 5 days from the date of signing the decision to allocate to monitor the implementation of the project.

-The province, central cities: based on estimates of the annual funding of the project was announced in the "supplementary spending aimed from the central budget to local budgets"; the ability of the local budget, the direction of the Ministry of labour invalids and social norms about the expertise of the project and the provisions of this circular, the Department of labor, invalids and social coordinated with the Department of finance, Department of planning-investment criteria projects project funding allocation for the Agency, the provincial people's Committee process to the provincial people's Council to decide. The provincial people's Committee general distribution results, estimation of the project sent the Ministry of labour invalids and social, the Ministry of finance, the Ministry of planning and investment, at the latest after 5 days from the date of delivery determined to track the work of implementing the project.

3. Observance of the estimation:-based on the estimation of project expenditure was allocated, the authorized units to make withdrawal procedures at the State Treasury where the trading unit.

-The State Treasury control, payment, allocated for the project according to the current rules on the management modes, payment, allocation of State budget expenditures through the State Treasury; the current spending regimes and the provisions of this circular.

4. Accounting and settlement, bodies:-the unit directly using the budget of the project is responsible for open accounting books, accounting records and to settlement funding to implement the content of the project according to the chapter, type, account number, national target program contents of the State budget in accordance with the provisions of the law on State budget Law, accounting and other documents guiding the implementation; check regulations internal spending under current rules.

-With regard to the activities of the project by the Agency, the Unit conducted through contracts with host agency, the vouchers as a base, stored in the settlement agency chaired the project including: the contract signed between the missions the Agency chaired with the Agency units, implementation (attached estimates details are host agency approval), report on the trials of job, minutes, contracts, liquidation or slips and other relevant documents (if any). The Bill, due to evidence of specific spending authority, direct unit projects archives according to the current rules.

5. Reporting and inspection: 5.1. Reporting mode:-periodically six months, year, ministries, central agencies and the provincial people's Committee has the responsibility to report the results of the project according to the applicable regulations and instructions of circular sent the Ministry of labour invalids and social. Six-month report sent at the latest after 25 days after the end of six months; reported at the latest 45 days after sending the year since the end of the year.

-Ministry of labour, invalids and Social Affairs General report of ministries, central agencies, the local Ministry of finance submitted, the Ministry of planning and investment, Ministry of education and training according to the current rules.

The case of the ministries, central agencies, not local done right regulations, labor agency report, invalids and Social Affairs in Central and local authority suggested the State Treasury payment stop funding projects until getting reports.

-The State Treasury and Finance Department of the province of the central cities, the report of which had paid for the project as specified in circular No. 86/2006/TT-BTC on 18/9/2006 by the Ministry of Finance shall guide additional capital management objectives from the central budget to local budgets.

5.2. examination and monitoring:-the ministries, central agencies, responsible for local monitoring, check the use project funding of the units, ensuring the use of funding the project to the right audience, content, and level of responsibility in the implementation of the objectives tasks of the project.

-Labor-invalids and Social Affairs, in collaboration with financial institutions, and plans to invest the same level of checking, irregular; monitor reviews the implementation of the mission, objectives, using the funds of the project, ensuring the management and use of funds the project.

-Perform the audit for the whole of the financial management activities of the project in accordance with the law on the State Audit.

The case Agency, unit and vocational allocation and use of improper funding target, the object; don't make rules about the reporting regime, the governing body of the project have written submitted the State Treasury where the unit open trading accounts suggest stopping payments, at the same time depending on the level of violation the authority to consider putting out a list of the project object.

III. Content And The LEVEL Of GENUS 1. The content and overall spending is related to the activities of the project: 1.1. The genus content nature of scientific research to serve the professional activities: building vocational skills standards; Bank examinations; framework programme, program, vocational training; the standard of vocational accreditation; monitors, reviews: content and costs apply as specified in circular No. 44/2007/TTLT-BTC-BKHCN on 7/5/2007 of the Ministry of finance and the Ministry of science and technology on building norms and allocate the funding estimates for the subject, science and technology projects that use the State budget.


1.2. The genus build outline report; establishment survey form, providing information, processing reports, investigating data analysis: application of costs as specified in circular No. 120/2007/TT-BTC on 15/10/2007 of the Ministry of finance instructed the management, use and settlement expense made the surveys from the capital of the State budget.

1.3. Chi conferences, training mission deployment, in charge of project activities content: content and implementation costs as specified in circular No. 23/2007/TT-BTC dated 21/3/2007 of the Ministry of finance regulations, charges expenditure mode work Conference for the State bodies and public business units , Circular No. 127/2007/TT-BTC dated 31/10/2007 of the Ministry of finance amend, complement the circular No. 23/3007/TT-BTC dated 21/3/2007 and circular No. 57/2007/TT-BTC on 11/6/2007 of the Ministry of finance.

1.4. The genus training, fostering, public officials apply as specified in circular No. 51/2008/TT-BTC dated 6/6/2008 of the Ministry of Finance shall guide the management and use of funds for training, fostering public officials. The case agency summons is responsible for the work payments practitioners from the funds of the project, students are not paid in units where dispatched.

1.5. The genus room document: apply by decision No. 61/2006/QD-BTC dated November 2, 2006 the Minister of finance regarding the issuance of a number of costs that apply to the project, the program has used funding official development assistance (ODA).

1.6. The genus venue rental, machines, equipment: contract spending, real prices at the time of rent, in accordance with each specific work done by the unit heads and deployment decisions.

1.7. The genus shops of goods, raw materials, course materials, vocational equipment perform in accordance with circular No. 63/2007/TT-BTC dated 15/6/2007 and circular No. 131/2007/TT-BTC on 05/11/2007 amending, supplementing circular 63/2007/TT-BTC guiding the financial implementation of procurement of assets in order to maintain normal operations of State agencies by state capital.

1.8. The genus document printing, purchase Office products (if any) serves the project: costs based on the actual needs arising due to unit heads decided to spend vouchers and invoices.

2. The content and specific spending: 2.1. Investment in infrastructure, equipment and training.

a) genus of vocational equipment purchase support from funding for vocational career as defined in point 1.7, paragraph 1 of section III of this circular.

b) The construction of infrastructure:-vocational institutions are using funding from the capital to repair career improving, expanding, factory upgrades in case not meet base material, conform with the installation of the equipment is investing but must not exceed 10% of the funding of the project was delivered in.

-Priority support to build the facilities, workshops, classrooms, dormitories for the vocational and vocational center in the new province and the province have difficulties on the basis of the planning network of schools, vocational centers according to the decision of the Minister of labor, invalids and Social Affairs with regard to the categories of investment projects are unfinished.

-No capital career layout for the new construction project the vocational. The case of the ministries, local used capital in 2008 to invest in the construction of infrastructure projects was then informed by the authorized use and settlement in accordance with circular No. 27/2007/TT-BTC dated 3/4/2007 and circular No. 130/2007/TT-BTC dated 2/11/2007 of the Ministry of finance to modify some additional points of Circular No. 27/2007/TT-BTC dated 3/4/2007 management instructions, payment of capital and capital investment nature of careers in the State budget.

From 2009, the new investment facility the school deployed from the capital investment to make. Processes, procedures, management of use and settlement funds made under the provisions of the law on investment management and construction.

c) provincial people's Committee has the responsibility to process the same level people's Council to decide the arrangement of funding of the project from estimating the local annual budget expenditure together with additional resources available from the central budget to improve the efficiency of the project.

2.2. building national skills standards: a) content of the genus build national vocational skills standards follow the process specified in decision No. 9/2008/QD-BLDTBXH on 27/3/2008 of the Minister of labor, invalids and Social Affairs issued the rules, principles and processes of building and issued national standards of vocational skills.

b) some of the content and extent of the specific genus:-establishment of work analysis: 200,000 votes/01 slip job analysis.

-Get expert opinion on career analysis diagram and list the work according to the level: 200,000/01 text contributions; about the vote analysis work, the national vocational skills standards: 400,000/01 text contributions.

-Compilation of national vocational skills standards: 200,000/01 standard work.

-Evaluation to enact national standards of vocational skills: 200,000/01 standard coupons work.

-Rent independent review specialist (before issuing national vocational skills standards): 100,000/standard coupons work.

The extent and content of this genus do not apply to the standard vocational skills were built and from technical education project loans and vocational of the Asian Development Bank (ADB).

2.3. Construction Bank exam reviews grade national vocational skills; pilot skills assessment Organization for a number of national trades to improve the process of organizing vocational skills assessment by the national authority decisions: the genus build Bank examinations in theory and practical examinations, testing the examinations; pilot skills assessment organizations apply as specified in circular No. 49/2007/TTLT/BTC-BGDDT on 18/5/2007 of the Ministry of finance, the Ministry of education and training temporary instructions on the content, the level of expenditure, financial management implement multiple bank building , hosted the popular exam, preparing to attend the international Olympiads and the area.

In addition, this circular stipulates some content and specific costs are as follows:-analysis of the standard vote work, identify the knowledge and skills necessary to compile the test questions, test theory test practice: 30,000 VND/1 standard work.

-Compiling practice exam: 500,000/01 the examinations.

-Get expert opinions on the competition: 100,000 VND/1 exam.

-Appraisal exam practice: 100,000 VND/1 exam.

2.4. building frames college degree program, career level: 2.4.1. Building content, appraisal, issued the framework of vocational programs made under the provisions of decision No. 58/2008/QD-BLDTBXH on 9/6/2008 by the Minister of labor, invalids and Social Affairs issued regulations on intermediate frame program trades, college degree frame program. Some of the content and specific costs are as follows:-program design frame (CTK) + training: vocational college degree: 25,000/1 hour;

+ Intermediate craft: 20,000 VND/1 hour;

-Compiling CTK vocational (the curriculum subjects, compulsory training modules and optional): + curriculum subjects, training modules: 75,000 vocational college degree/1 h; intermediate occupations 70,000 VND/1 hour;

+ Fix, General Editor: vocational college degree 45,000/1 hour; intermediate occupations 40,000 VND/1 hour;

+ Rent consultants guide, monitoring build CTK: 10,000/1 hour.

-Appraisal evaluation CTK training: vocational college degree 30,000 VND/1 hour; intermediate occupations 25,000/1 hour;

2.4.2. regulatory standard Number for each profession, each level vocational qualifications to organize the design, compilation, CTK vocational evaluation, must not exceed the number of hours specified in decision No. 58/2008/QD-BLDTBXH on 9/6/2008 by the Minister of labor, invalids and Social Affairs issued regulations on CTK intermediate occupations , CTK vocational college degree.

2.4.3. for these trades does not yet have a national vocational skills standards, when the building is manipulate the CTK content genus, the genus level specified in section 2, part III of this circular to the vocational analysis, job analysis determines the standard of knowledge, vocational skills as a basis for building vocational CTK.

2.4.4. The genus edit, Supplement CTK training: spending must not exceed 30% of the costs of new construction regulations above. CTK

2.5. Build support career programs, vocational curriculum: 2.5.1. Build career programs.

-Costs of designing, compiling, assessing vocational program a maximum of 20% of the costs of designing CTK respectively.

-The case in vocational programs have yet to be compiled in the CTK the costs follow specified in point 2.4, section III of this circular.

2.5.2. Compiling the vocational curriculum.

-Written curriculum: vocational college degree 70,000 VND/1 standard page; intermediate occupations 65,000 Dong/1 standard page.

-Fix the overall editorial: vocational college degree 40,000 VND/1 standard page; intermediate occupations 35,000/1 standard page.

-Appraisal, commented: the vocational college level 35,000/1 standard page; intermediate occupations 30,000 VND/1 standard page.

2.5.3. The genus build program, compiled the syllabus of vocational qualifications and training regularly: spending must not exceed 70% of new construction spending programs and vocational textbooks compiled according to the rules above.

2.6. Build the standard system of vocational quality accreditation: 2.6.1. Content and costs of construction standard system of vocational quality accreditation is applied according to point 2.2 of section III of this circular.


2.6.2. The genus piloted in vocational quality accreditation in some vocational to base building system quality control standards. (The number of vocational work pilot vocational quality accreditation by the Minister of labor, invalids and social decisions based on actual requirements).

Some of the content and extent of the specific genus:-Chi for written standard reports; audit reporting criteria; self inspection report; report of inspection Group: 1,500,000 VND/01 report.

-Hired consultants in vocational quality accreditation: 800,000/01 standard reports.

-Chi for self assessment test: 200,000/01 standard reports.

-Spend reporting, reviews the evidence versus the auditing report: 1,500,000 VND/01 standard reports.

-Remuneration for the auditing Group, the free University's Accreditation Council: costs apply as specified in circular No. 44/2007/TTLT-BTC-BKHCN on 07/05/2007 of the Ministry of finance and the Ministry of science and technology.

-Spending hired foreign experts analyzes, reviews the audit results: depending on the level of need, supply unit bodies are competent to decide to invite foreign professionals auditing group participation. The level of remuneration for foreign experts by the Agency units deal with experts on the basis of the ability of the Agency's funding arrangement, the unit. Depending on requirements, the level of need, the ability to allocate budget, Ministry of labor, invalids and Social Affairs to review the decision of the international tender held the vocational quality accreditation according to the current rules on the basis of guaranteed savings, efficiency.

The spending at point 2.2; 2.3; 2.4; 2.5; 2.6 section III of this circular is the maximum spending, depending on the nature and complexity of the work, the possibility and the specific conditions of each unit, unit heads, the Agency has jurisdiction to decide the level of spending for each match the content of the work.

2.7. training, raise the level of training teachers and managers of vocational training, accreditation and quality management staff of vocational, vocational skills assessment: 2.7.1. Spend on training, fostering, training for teachers of vocational, career managers follow circular No. 16/2007/TTLT/BTC-BLDTBXH on 8/3/2007 of the Ministry of finance-labor-invalids and social guidance for management and use of funds fostering vocational teachers.

2.7.2. The genus fostering, training and accreditation for quality management staff of vocational training, vocational skills assessment. Costs apply as specified in point 1.4 of section III of this circular.

2.7.3. The genus fostering training abroad for teachers and managers of vocational training, accreditation and quality management staff of vocational, vocational skills assessment by the national authority decisions. The content and the level of expenditure made in accordance with circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of finance regulations for staff work, short-term assignments abroad.

2.7.4. The genus build programs, curriculum materials, teacher training, vocational career managers, accreditation, assessment, staff training; editing, additional programs, curriculum fostering vocational teachers available to meet the needs of teaching and learning: content-building program spending, fostering follow point 2.5.1, section III of this circular.

-Content, construction spending, curriculum enrichment materials follow point 2.5.2, section III of this circular.

-Content, editing, additional spending programs, curriculum fostering vocational teachers must not exceed 30% of the costs of new construction programs, vocational curriculum.

2.7.5. The genus vocational pedagogy faculty development in a number of vocational schools and colleges include spending to renovate, repair and upgrade the facilities, shops and equipment capacity, the quality of training done as defined in point 2.1 section III and other related provisions of this circular.

2.7.6. The genus build data system about teachers and managers of vocational follow circular No. 137/2007/TT-BTC on 28/11/2007 of the Ministry of finance to create spending guidelines for electronic information and other regulations on building and managing the State's data system.

2.8. primary level support and vocational trades regularly: 2.8.1. Support primary level vocational and vocational trades regularly under a year for rural workers, ethnic minorities are implemented as specified in circular No. 10/2006/TTLT-BTC-BLDTBXH on January 19, 2006 of the Ministry of finance and Ministry of labor, invalids and social policy guide supports short-term vocational training for rural workers and the rules current.

2.8.2. support primary level vocational and vocational trades regularly under a year for disabled people perform as specified in circular No. 19/2005/TTLT/BLDTBXH-BTC-BKHĐT on 19/3/2005 of the Ministry of labor, invalids and Social Affairs-Ministry of Finance-Ministry of planning and investment to guide the implementation of Decree 79/CP dated 23/11/1995 and Decree No. 116/2004/ND-CP on January 23 4/2004 amending and supplementing a number of articles of Decree 79/CP of the Government detailing and guiding the implementation of some articles of the labor code of labor is disabled and the current rules.

The local organizations are responsible for implementing mainstreaming vocational funding annually for the objects in the program, objectives, projects, different policies on the same area.

2.9. Order:-comply with the provisions of decision No. 39/2008/QD-TTg dated 14/3/2008 of the Prime Minister issued the tender regulations, orders, tasked with providing services to the public using the State budget and the writing guide.

-Unit price vocational order by the Minister of labor, invalids and Social Affairs regulations after the opinion of the Ministry of finance and must be determined on the basis of the technical-economic norms; the current cost level by the competent authority; deployment time, complete; volume, the quality of vocational training.

-Job-order contract must show clearly the grounds of the specific results of vocational order was signed and the indicator on the number and quality of students of vocational training order, the unit cost norms/students; completion time, responsibility, obligation between the ordering Agency, provider and some other content in accordance with the law.

-The vocational order must ensure graduation within three months must be at least over 90% of the total number of graduate students get jobs matching trades training.

2.10. The genus activity monitoring, evaluation of the project, including: 2.10.1. Build monitoring criteria, reviews the project according to the decision of the Minister of labor, invalids and Social Affairs.

2.10.2. the set of methods to collect and process information, manage project funding at the provincial level, city level and the ministries, central agencies.

2.10.3. test organization, supervision, reviews the implementation of the project at Central, provincial, city, centrally between the States and the end of the period.

2.10.4. report, synthesis, analysis, reviews the implementation of the goals, targets, project content; the situation of management and use of the budget of the project in central province, the central cities.

2.10.5. building capacity to plan, manage, implement and organize project implementation at all levels.

2.10.6. construction project management software. The content and the level of expenditure made in accordance with point III of the circular section 2.7.6.

Based on the regulations of the current spending, ministries, central agencies and the provincial people's Committee, the central cities decide on specific funding support level monitoring activities, reviews for the Agency, the Unit conducted consistent with the assigned duties but must not exceed 1% of the funding allocated for the project.

IV. IMPLEMENTATION 1. Ministries, central agencies;

-To direct the authorities under the Organization implemented the contents of the project within the scope of the functions and tasks assigned.

Inspection, monitoring, reviews the implementation of the content of the project, the implementation report on the Ministry of labour, invalids and Social Affairs.

2. the people's committees of provinces and cities under central:-directing the project organization locally on the basis of the project has been approved by the Prime Minister and the text direction of the ministries;

-Directing the relevant authorities guide the implementation of the project, content management, use of the central budget resource allocation rules;

-Directing the relevant authorities implement inspection, monitoring, evaluation and reporting of the implementation of the content of the project locally.

V. the TERMS OF IMPLEMENTATION of this circular effect after 15 days from the date of public notice and replacing circular No. 92/2003/TTLT-BTC-LĐTBXH on 25/9/2003 of the Ministry of finance, Ministry of labor, invalids and Social Affairs financial management guide for projects enhancing the vocational competencies in national target programmes for education and training.

In the process, if there are obstacles, the proposal reflects on Minister for research, resolve./.