Pursuant to the law on State budget and other documents guiding the implementation of the law on the State budget;

Pursuant to decision No. 40/2006/QD-TTg dated February 15, 2006 by the Prime Minister approving the plan of training cadres, the 2006-2010 period;

Pursuant to decision No. 137/2003/QD-TTg dated 11/7/2003 by the Prime Minister on the approval of the training plan, fostering human resources for the work of international economic integration the 2003-2010 period;

To match the actual situation, after taking the opinion of the ministries and localities, the Ministry of Finance shall guide the management and use of funds, training cadres, public servants are as follows: i. OBJECT and SCOPE 1. The object to be training, fostering include:-officer, administrative officer, reserve officer, employment contract does not specify the time limit are working in the bodies of the party, the State, the social-political organization in the Central, provincial and district level;

-Officials and employees, the labour contract does not specify the duration in the public business units;

-The people's Council;

-Servants communes, wards and towns;

-No staff dedicated to the social level; rural officers, village, Hamlet, a merchant, care, in town and locality in the commune, Ward;

-Lawyers, business managers and industry associations as defined in clause 2 section I the training plan, fostering human resources for the work of international economic integration the period 2003-2010, when the student participates in training classes, fostering the knowledge of international economic integration, advanced by the State agency training organizations in the country.

Hereinafter referred to as officers, public servants (of the STAFF).

2. scope of use of the funds for training and upgrading of the STAFF from State budget resources are allocated every year:-funding for the training and upgrading of the STAFF of the State are arranged every year in the budget estimates of the Ministry, the central agencies; the province, central cities to train, fostering STAFF range in State management. Do not use the funding for training and upgrading of the STAFF of the State assigned to the training and upgrading of the STAFF not in the scope of management; except with authority given the task and estimating the budget allocation to implement the training and upgrading of the STAFF of the State is not in the scope of management;

-Funding for training and upgrading of the STAFF of the State is used to perform the task of training and upgrading professional knowledge, business, politics, foreign languages, Informatics, international economic integration, Martha ... (including professional training organization, career management service) for the objects in the scope of management of the STAFF of the Department, central agencies, local (including direct training at the facility and training at other training establishments);

-According to the funding arrangement capabilities and training needs of the STAFF, agencies, local units can use the funds for training and upgrading of the STAFF of the State to support a portion of the costs (fees, buy textbooks) for the object is the State of the STAFF are competent to decide the election go to College (and equivalent) , the graduate (and equivalent). Of the funding for this support must not exceed 10% of the total cost of training, STAFF training was delivered in State agencies, local units;

-Do not use the funding for training and upgrading of the STAFF to spend management training work of the Ministry, the central agencies, local; genus construction of infrastructure for the training facility, fostering STAFF. Funding to ensure the activities of the training facilities of the STAFF training by the State, ministries, central agencies, local guarantees from administrative management expenditure for the Executive Agency of the State or from the funds spent on the respective career fields for the business units.

II. CONTENT Of GENUS 1. Spent on training and upgrading of the STAFF of the State in the country: a) The content of the genus due to the training facilities of the STAFF training, the State performed:-remuneration of trainers; costs for travelling, arranging accommodation for trainers;

-Learning materials for students;

-Partial support for learners eats money in learning time;

-Classes: + Rent halls, classrooms, the learning service equipment (if any);

+ Spent examinations, exam, examination;

+ Genus drinking water serves the class;

+ Pay electricity, water, stationery, serve, look;

+ Genus held for student assessment, fact;

+ Paid medical usually for students;

+ Genus diem for officers of grade management training facility in case of class organization in the remote training facility.

Training establishments have been building investment budget accommodation for students, to exploit the existing infrastructure to ensure accommodation for students at a distance.

b) The content of the genus by the Agency, the election of school officers unit: the base class venue and the ability of budget, organs, the election of school officers unit, used from the funds spent on regular and other funding sources to support the STAFF was the following : the cost of travel from the Agency to study place (a weekly goes on and on; vacation, new year), payment of rent for the accommodation of the STAFF of the school day at the training base (in case confirmation training facility layout is not accommodation). The costs do not exceed the costs specified in circular No. 23/2007/TT-BTC dated 21/3/2007 of the Ministry of finance regulations, charges expenditure mode work organizing conferences for State agencies and business units, circular No. 127/2007/TT-BTC dated 31/10/2007 of the Ministry of finance revised Supplement circular No. 23/2007/TT-BTC dated 21/3/2007, circular No. 57/2007/TT-BTC on 11/6/2007 of the Ministry of finance.

c) Agency case, the assigned unit training funding, fostering the STAFF of State but have no training, no condition to organize themselves to election STAFF class go training, fostering in the other institutions, the bodies, the billing unit for the training facility : Training costs, fostering; money to buy textbooks, materials; the amount spent on food assistance for students in the school day to focus according to the invoice amount of the training facility or a service contract by the contracting authority with a training base.

d) spend on curriculum, syllabus: by the Agency, the unit was given the chairmanship of compilation of programs, curriculum; training materials, fostering knowledge, professional skills needed service spending from the funds for training and upgrading of the STAFF assigned to the State every year.

2. Chi training, fostering STAFF overseas State: funding, training and upgrading of the STAFF in the foreign State is allocated in the annual estimation of the Ministry, the Agency chaired made be used to spend on the following:-the service costs are charged for organizing the training service in the country;

-Fees and expenses required to be paid to the institution or overseas service facility;

-Costs for translation, translation of documents;

-The cost of buying health insurance during the period of study abroad (required if requesting country);

-The cost for the classroom: prospecting, negotiation, building programs with training institutions abroad;

-Cost of eating in, travel, airport fees;

-Export procedures, entry (passport, visa).

III. COSTS 1. Spent on training and upgrading of the STAFF of the State in the country: the actual situation of the base and the ability to arrange funding, the head of the institution decides the particular spending accordingly, make sure not to exceed the maximum ceiling set forth below; at the same time to secure the funding arrangements of the training mission, fostering STAFF range in State estimation was competent, namely: a) the genus remuneration trainers (a session is counted 4): depending on the audience, the level of students that the institution faculty invite layout , rapporteurs each level accordingly. Genus remuneration level faculty, staff reports (including the curriculum of lectures, the Faculty Board) according to the following rules:-trainers, presenters is a fellow TW party, Minister, Deputy Minister, Secretary, Deputy Secretary of the provincial Committee, the provincial PEOPLE'S COUNCIL Chairman, Vice-Chairman and equivalent provincial , the level must not exceed: 500,000/sessions;

-Faculty, students, Service Bureau report, the Institute, Professor, Associate Professor, expert, The Commissioner, the head of the Department, provincial departments and equivalent, the level must not exceed: 400,000/sessions;

-Trainers, presenters are Dr. Science, PhD; main specialist; Vice departments, provincial departments and equivalent, the level must not exceed: 300,000 Dong/sessions;

-Faculty, professional staff report; Faculty members report, district, town, do not exceed maximum level: 200,000/sessions;

-Faculty, students, reporting maximum level not too: 120,000/sessions;

In the case of the learning and teaching needs to proceed according to the new methods, teaching materials in the kind of deep expertise, requires more practical experience, in addition to the level of genus faculty compensation as defined above, the base requires quality training, refresher training, the Authority decided to pay a private document preparation in the form of the contract leveraging.

Particularly for the professional instructors on duty of instruction in the schools of fostering, fostering political center paid teacher (school education staff; The political arena, the city; ...), then the number of teaching hours beyond the norm to be paid a stipend of lectures under the provisions on the teaching mode for hours beyond the Faculty of professional secondary school, not charged according to the price level on when classes are taught by competent agencies tasked to perform; but when he was invited to teach in the classroom due to the other institutions, the organization still enjoy teaching staff remuneration mode as prescribed above.


-For foreign trainers: depending on the level of need, supply unit bodies are competent to decide on inviting foreign trainers. The level of remuneration for foreign trainers by the Agency, it deals with the faculty, ensuring consistent with the Agency's funding capability, the unit.

b) Genus hired translators Faculty's teaching content abroad: costs to hire interpreters apply according to the level of genus specified in point g of section I paragraph 1 circular No. 57/2007/TT-BTC on 11/6/2007 of the Ministry of finance regulations welcomes foreign spending on work in Vietnam spending held the Conference, International Conference in Vietnam and in-country living expenses and the writing of ministries, local guide made circular No. 57/2007/TT-BTC of the Ministry of finance.

c) costs vehicle rental, accommodation rental for Faculty: Unit, agency case no media, no arrangements for accommodation that is rented, is the genus with the genus level specified in circular No. 23/2007/TT-BTC dated 21/3/2007 of the Ministry of finance regulations diem genus mode, organize conferences for State agencies and the public, and the text of the ministries, local guide made circular No. 23/2007/TT-BTC dated 21/3/2007 of the Ministry of finance.

d) spend exam, exam, examination: follow rules on spending out the examinations, exam, examination in circular No. 49/2007/TTLT/BTC-BGDDT on 18/5/2007 of the joint Ministry of Finance-Ministry of education and training guidelines for the content, the level of expenditure, financial management implement multiple bank building , hosted the popular exam, preparing to join the international Olympiads and the area.

DD) support a portion of money for students in high learning time: a base layout possibilities of funding, organize classes (about location, student learning time, ...) that the training facility to use from the source of funding for training and upgrading of the STAFF of the State are delegated authority annual estimates to review the decision to support a portion of money for students in high learning time but must not exceed 25,000/1 person/1 day for the Central and provincial level, city level; not exceed 15,000 Dong/1 person/1 day for the district level, the social level.

e) Spend Management, serving classes:-work for managers of training institutions in case of open distant training class by not spending excessively genus specified in circular No. 23/2007/TT-BTC dated 21/3/2007 of the Ministry of finance and the text of the , local guide made circular No. 23/2007/TT-BTC of the Ministry of finance;

-The expenses according to reality: + Chi hired the Hall (or schools), tool rental serves as teaching, computer ....;

+ Paid Office products serving the classroom;

+ Genus buy, print the document, direct service classes (not including references);

+ Paid electricity, water service, money money, look;

+ Genus serving opening, closing ceremony; certificate, reward outstanding students;

g) costs for the Organization for student assessment, fact:-pay the means taken, students go prospecting, fact: according to the contract, the actual spending vouchers;

-Partial support for food, money for the rest of the day goes to the fact: by training heads decided to support level and is in range estimation of funding training, fostering.

h) spent on curriculum, syllabus: depending on the training program, fostering agencies, the Unit decided to match.

2. Chi training, fostering public servants abroad: costs for training, training of the STAFF of the State abroad are arranged based on specific estimates of each delegation chaired by the Ministry of the interior building. The spending is done according to the following specific provisions: – service fees are charged for the Organization to provide services under the contract by the contracting authority;

-Fees and expenses required to be paid to the training base or base for overseas service: according to specific contracts by the contracting authority;

-Health insurance: according to the level of the minimum health insurance apply equally to pupils studying in foreign countries;

-Costs for translation work, compile document: implementation of circular No. 57/2007/TT-BTC on 11/6/2007 of the Ministry of finance regulations welcome foreign spending on work in Vietnam, spent organizing the Conference, International Conference in Vietnam and domestic seating and the text of The , local guide made circular No. 57/2007/TT-BTC of the Ministry of finance;

-The cost for the classroom: prospecting, negotiation, building programs with overseas institutions calculated the actual costs incurred;

-Cost of eating, in travel, airport fees, been made as specified in circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of finance work fee regulations for public servants, short-term assignments abroad due to State budget funding secured.

IV. ESTIMATING, DISTRIBUTION And PAYMENT 1. Estimating, distribution: a) for training of the STAFF of the State in the country:-for the Ministry, the central organ: + annually, at the time of construction of the budget estimates, the base unit, agency guidance on building estimation of competent State agencies; orientation training, fostering the STAFF of State of the Ministry of the Interior (the target instructions); ask about training, fostering a team of the STAFF of the State in the scope of its management; the content, the costs specified in this circular estimating spent training, fostering a team of the STAFF of the State sent senior administration. Estimation units level I aggregate estimation spent training, fostering a team of the STAFF of the subdivisions of the Interior Ministry to send the General synthesis, Ministry of planning and investment; at the same time the General synthesis estimation spent training, fostering a team of STAFF in State estimation of budget authority, the unit under the provisions of the law on the State budget and the writing guide;

+ The base funding for training needs, fostering a team of STAFF State Interior Ministry expected and possibilities of the State budget, the Finance Ministry and the Prime Minister arranged budget for training and upgrading of the STAFF of the State;

+ On the basis of budgeting are the Prime decisions consistent with the Interior Ministry, the Ministry of finance, the Ministry of planning and investment is expected to allocate funds for training and upgrading of the STAFF for the Ministry of State, the central authority; The Ministry of finance general the Prime decisions together with delivery of the estimation of the annual State budget;

-For the province, central cities: + cost of training, the fostering of the STAFF in the local State administration deployed in the estimation of the local annual budget; Base orientation training, fostered by the Ministry of the Interior state of the STAFF Guide (guide only); ask about training, fostering a team of the STAFF of the State in the scope of local management; the ability to balance the budget; the province, the city actively arranged budget to oversee the Organization and training, fostering the STAFF of local State guarantees according to training plans, training of the STAFF of the State by the Department of the Interior Manual;

+ Suggested local bases, the Ministry of Interior, in coordination with the Ministry of finance review the calculation training needs, funding support for the balance are not local currency, budget to implement training and upgrading for the objects in the decision No 106/2007/QD-TTg dated 13/7/2007 the Prime Minister's approval of the project "several solutions strengthen training, fostering and training cadres of political system the Northwest base period 2007-2010 ", decision No 83/2007/QD-TTg dated 8/6/2007 the Prime Minister's approval of the project" training, fostering religious relations and state management officials about the religion 2006-2010 ". The Ministry of finance general government approval process and implementation support in the form of supplements that aim for the locally made;

-Based on the estimation of the annual State budget is the competent agency; the base number of officers, public servants need training according to the tasks; the base form of training; Local ministries, allocating training missions, staffed the STAFF rules, ensure training needs, the fostering of the STAFF team in the scope of management in each stage.

b) staff training, public servants abroad:-every year, on the basis of the plan sent the STAFF of State goes overseas training of ministries, central agencies, local; The Ministry of Interior to build training plans, training of the STAFF of the State abroad, send The attached financial projections for the training mission, fostering public officials abroad in the year according to the following criteria: + host agencies the Corps to go training, overseas training;

+ The STAFF expected state objects trainings;

+ Time studying abroad;

+ Training base was sent to training;

+ Funding expected for each delegation;

+ The total funding for the training of the STAFF in the foreign State;

-According to the plan of the Ministry of the Interior and the possibilities of the State budget, the Finance Ministry and the Prime Minister approved the funding for the training and upgrading of the STAFF of the State abroad in total spent on training STAFF annually;

-After a decision delivered in budget estimation of the Government, the Ministry of finance will arrange funding for the training mission, the State of the STAFF training abroad in the estimation of the annual budget of the unit was given the host implementation.

2. Manage, use, payment and settlement:


-In addition to funding the State budget for the training and upgrading of the STAFF deployed State, ministries, ministerial agencies, government agencies, the central bodies of the unions; The people's committees of provinces and cities under central based on the ability of its budget, could increase spending for this task according to the prescribed norms, regimes;

-The management, use, payment and settlement of funds spent on training missions, fostering the STAFF of State in the country is done in accordance with circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget; Circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of Finance shall guide the management mode, allocate, pay expenses the State budget through the State Treasury;

-The management, use, payment of funds spent on training missions, fostering the STAFF of State abroad shall be as prescribed for the expenses in foreign currency are made according to the estimate (estimation of withdrawal form) in Vietnam for the hordes of foreign travel in circular No. 97/2004/TT-BTC dated 13/10/2004 of the Ministry of finance guidelines management, payment, payment of State budget expenditures in foreign currency through the State Treasury;

Last year, settlement funds spent on training missions, fostering of the STAFF of the State are combined in this report the budget of ministries, central agencies and the local.

V. IMPLEMENTATION 1. This circular has the effect after 15 days from the date of public notice and replacing circular No. 79/2005/TT-BTC dated 15/9/2005 of the Ministry of Finance shall guide the management and use of funds, training of the STAFF of the State.

In 2008, the central agencies, and the provinces and cities under central actively arranged within the budget estimates for 2008 have been delivered by the authorized to perform. Training classes, fostering the STAFF of State made according to plan was delivered in 2008 the base specified in this circular and actual spending vouchers valid for payment of funds under the provisions of the law on the State budget.

2. Every year, the ministries, ministerial agencies, government agencies, the central organs of the unions, the people's committees of provinces and cities under central are responsible and send the report the implementation of the training and upgrading of the STAFF of the Ministry of Interior and the Ministry of finance to General Government reports.

3. in the implementation process if there are difficulties and obstacles, suggest the agency unit, reflecting on the Finance Ministry to study the resolution./.