Circular 103/2017/TT-BTC on regulations on management and use of non-business funds for the implementation of the Target Program of Vocational Education - Employment and Occupational Safety in the 2016-2020 period issued by the Minister of Finance promulgate

CIRCULAR

ON MANAGEMENT AND USE OF STATE FUNDING FOR TARGET PROGRAM FOR VOCATIONAL EDUCATION, EMPLOYMENT AND OCCUPATIONAL SAFETY DURING 2016-2020

Pursuant to the Government’s Decree No.163/2016/ND-CP dated December 21, 2016 on guidelines for the Law on State Budget;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated December 21, 2016 on functions, tasks, powers and organization structure of the Ministry of Finance;

Implementing the Decision No.899/QD-TTg dated June 20, 2017 of the Prime Minister on approval for target program for vocational education, employment and occupational safety during 2016-2020 (hereinafter referred to as “Decision No. 899/QD-TTg”);

At the request of the Director General of Department of Public Expenditure;

The Minister of Finance hereby adopts a Circular on management and use of state funding for target program for vocational education, employment and occupational safety during 2016-2020.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides for management and use of state funding for target program for vocational education, employment and occupational safety during 2016-2020 (hereinafter referred to as “the Program”); except for dedicated aid granted by domestic and foreign individuals and organizations or the aid under the agreement between the sponsor or competent representative of the sponsor and the Ministry of Finance.

Article 2. Regulated entities

This Circular applies to entities, organizations and individuals related to management and use of state funding for execution of the Program.

Article 3. Funding sources for execution of the Program

The funding sources for execution of the Program include central government budget, local government budget and other legal funding sources.

1. Central government budget

a) Include the central government budget in the annual state budget estimate of Ministries, ministerial authorities, Governmental authorities and other central government authorities (hereinafter referred to as “Ministries and central government authorities”) to execute the Program;

b) Provide dedicated additional funding for local government budget to execute the Projects included in the Program (except for the tasks funded by local government budget as prescribed in Point a, Clause 2 of this Article).

2. Local government budget

a) Ensure funding sources from state budget to perform the tasks funded by the local government budget as prescribed in the Decision No. 899/QD-TTg. To be specific:

- Project 1: Funding for provision of advanced training in consulting, vocational guidance, dissemination of vocational education, and inspection and assessment of project execution within areas;

- Project 2: Funding for dissemination, provision of advanced training for official at communes and districts; inspection and assessment of project execution within areas;

- Project 3: Funding for guidance on, inspection and assessment of project execution within areas.

b) Provide reciprocal capital together with funding from central government budget for execution of the projects included in the Program as prescribed in the Decision No. 899/QD-TTg.

3. Funding for dissemination and provision of training in occupational safety and hygiene specified in Point 2, Clause 3, Section VI, Article 1 of the Decision No. 899/QD-TTg:

a) The central government budget shall provide dedicated additional funding for local government budget for the following activities:

- Provision of model training in occupational safety and hygiene for targets the project;

- Provision of counseling and assistance in expanding the scope of training in occupational safety and hygiene for targets of the project (according to model training classes), enterprises and manufacturing and trading establishments in the area;

- Dissemination of knowledge in occupational safety and hygiene at workplaces through occupational safety and hygiene competitions; seminars, forums and direct dialogue with employees and employers; release of materials on occupational safety and hygiene that are published by central government authorities;

- Dissemination of knowledge in occupational safety and hygiene through mass media (radio, television, newspapers, magazines), focusing on dissemination of measures for prevention and control of occupational accidents and diseases and wide application of management systems, pilot models for provision of assistance and counseling on occupational safety and hygiene;

- Provision of counseling and information relating to working environment improvement (using guiding documents of the International Labour Organization) for enterprises, handicraft villages and cooperatives at high risk of occupational accidents and diseases.

b) The local government budget shall provide funding for the following activities:

- Provision of training for local occupational safety and hygiene lecturers.

- Dissemination of knowledge and provision of advanced training in occupational safety and hygiene for officials at communes;

- Direct dissemination at workplaces through creation and release of local specific media publications (posters, leaflets, books, propaganda films, etc.); occupational safety and hygiene symposiums; application of the model for exchange of information about on occupational safety and hygiene among enterprises.

4. Contributions by domestic and foreign individuals and organizations and other legal financial sources.

Article 4. Specific expenditures

1. Expenditures on statistical investigation in service of professional activities of each project and assessment of execution of the Program and Projects. Specific expenditures shall comply with Articles 3 and 4 of the Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on estimate preparation, management, use and settlement of funding for statistical investigations and national general censuses (hereinafter referred to as “Circular No. 109/2016/TT-BTC”).

2. Expenditures on provision of training in service of professional activities of each project

a) Specific expenditures shall comply with Articles 2 and 3 of the Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on estimate preparation, management and use of funding from state budget for provision of training for officials (hereinafter referred to as “Circular No.139/2010/TT-BTC”);

b) In addition to the specific expenditures specified in Point a of this Circular; the authority/entity assigned to run training courses may use the funding provided for the Program to reimburse those whose salaries are not paid by the state budget for the following expenditures:

-Meal allowance: according to the expenditures applied to officials and public employees specified in the Circular No. 139/2010/TT-BTC;

- Commuting allowance;

- Accommodation allowance (in case the training institution does not provide accomodation);

Maximum meal, commuting and accommodation allowances shall comply with Clause 1, Articles 5 and 7, Chapter II of the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on work-trip allowances and conference expenditures of regulatory authorities and public service providers (hereinafter referred to as "Circular No. 40/2017/TT-BTC"). In the event the trainee travels by his/her own vehicles, he/she shall be provided with fixed commuting allowance as 0.2 liter of petrol per kilometer based on distance between administrative divisions and the petrol price at time he/she joins the training course.

3. Expenditures on translation and rectification of documents in service of professional activities of each Project

a) The payment for an interpreter from foreign languages to Vietnamese and vice versa shall comply with Point g, Clause 1, Article 2 of the Circular No. 01/2010/TT-BTC dated January 06, 2010 of the Ministry of Finance on regulations on expenditures on reception of foreign guests working in Vietnam, organization of international conferences and seminars in Vietnam and reception of domestic guests (hereinafter referred to as “Circular No. 01/2010/TT-BTC”);

b) The payment for an interpreter from Vietnamese to ethnic minority languages and vice versa shall be equal to the payment for a guide cum interpreter of ethnic minority languages specified in the Circular No. 109/2016/TT-BTC;

c) Expenditures on translation and rectification of documents shall comply with Clause 7, Article 4 of the Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on estimate preparation, management, use and settlement of state funding for preparation of legislative documents and completion of legal system;

d) In the event authorities/entities employ their officials to translate and rectify documents, such officials may receive a payment equal to 50% of outsourcing expenditures that are mentioned in Points a, b and c of this Clause.

4. Expenditures on design and compilation of training documents, programs and textbooks. The expenditures shall comply with Points c and d, Clause 2, Article 4 of the Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on specific expenditures on design of frame programs and compilation of programs and textbooks on academic disciplines at higher education, college and intermediate professional education levels (hereinafter referred to as “Circular No. 123/2009/TT-BTC”).

In addition:

a) Expenditures on completion of occupational safety and hygiene contents and textbooks that were developed during 2011-2015 to be included in train programs provided at higher education institutions and vocational education institutions are the same as those on amendments to textbooks specified in the Circular No. 123/2009/TT-BTC;

b) Expenditures on design of professional handbooks; production of training films, guiding documents relating to skills in occupational safety and hygiene vary according to contracts and lawful payment vouchers, and in compliance with regulations of law on bidding, placement of orders and assignment of tasks.

c) Expenditures on design of training programs and textbooks and graduation tests (if any) for key occupations at national, ASEAN and international levels; design of a program with 6 common subjects; design of training programs, textbooks and documents for lecturers and vocational education officials, vocational education quality assessors and occupational skill assessors shall comply with the Appendix 01 enclosed herewith.

5. Expenditures on establishment of database and application of information technology in service of professional activities of each Project

a) The scope of establishment of database and application of information technology shall comply with the Decision No. 899/QD-TTg;

b) Specific expenditures

- Expenditures on formulation of Projects, levels of expenditures according to projects are subject to approval by the competent authority. The project on information technology application shall be formulated in accordance with applicable regulations on management of project on information technology application; norms and prices shall be imposed by the Ministry of Information and Communications, Ministry of Finance and relevant ministries. Some applicable regulations are as follows:

+ Estimation and management of expenses for the project on information technology application shall comply with the Circular No. 06/2011/TT-BTTTT dated February 28, 2011 of the Ministry of Information and Communications on estimation and management of expenses for information technology application;

+ Expenditures on standard project management and consulting shall comply with the Decision No. 2378/QD-BTTTT dated December 30, 2016 of the Ministry of Information and Communications on standard information technology investment project management and consulting expenses covered by the state budget;

+ Expenditures on project appraisal shall comply with the Circular No. 209/2016/TT-BTC dated November 10, 2016 of the Ministry of Finance on fees for appraisal of construction projects and basic designs, and the collection, transfer, management and use thereof;

+ Expenditures on assessment and approval for financial statements shall comply with the Circular No. 09/2016/TT-BTC dated January 18, 2016 of the Ministry of Finance on finalization of completed projects funded with state capital;

+ The norms for hardware and software installation shall comply with the Decision No. 1601/QD-BTTTT dated October 03, 2011 of the Ministry of Information and Communications on norms for hardware and software installation in application of information technology; Decision No. 1235/QD-BTTTT dated September 04, 2014 of the Minister of Information and Communications on amendments to the Decision No. 1601/QD-BTTTT dated October 03, 2011 on norms for hardware and software installation in application of information technology;

+ The norms for establishment of database shall comply with the Decision No. 1595/QD-BTTTT dated October 03, 2011 of the Minister of Information and Communications on norms for establishment of database in application of information technology;

+ Expenditures on development and upgrade of internal software shall comply with regulations of the Ministry of Information and Communications providing guidance on determination of development and upgrade of internal software;

- Regarding specific expenditures on application of information technology that do not require project formulation, specific expenditures on preparation of detailed draft and estimate of information technology application covered by state budget but not requiring project formulation; 

- Expenditures on creation of electronic information shall comply with Articles 3 and 4 of the Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance providing guidance on expenditures on creation of electronic information to maintain operations of authorities and units funded by the state budget;

- Expenditures on repair and renovation of infrastructure, procurement of property and information technology products; lease of information technology services shall comply with the Law on Bidding 2013, legal documents elaborating laws and Decision No. 80/2014/QD-TTg dated December 30, 2014 of the Prime Minister on pilot lease of information technology services in regulatory authorities;

- Expenditures on maintenance and minor repair of information technology products are conformable with contracts, invoices and regulations of the Law on Bidding.

6. Expenditures on procurement of property and equipment for training, assessment and assurance of vocational education quality, assessment of occupational skills, job consulting and placement, job market information system and occupational safety and hygiene; expenditures on repair and renovation of some work items of vocational education institutions and centers for training in occupational safety and hygiene. The expenditures according to projects are subject to approval by the competent authority and in compliance with regulations of the Law on Bidding.

7. Expenditures on organization of thematic dialogues in service of professional activities of each Project

a) Expenditures on hiring experts for thematic dialogues shall comply with Clause 1, Article 2 of the Circular No. 139/2010/TT-BTC;

b) Payment for rent of premises, tables, chairs, loudspeakers and other essential equipment (if any) is variable on the basis of lawful payment vouchers and funds granted by the competent authority;

c) Expenditures on drinks for participants are specified Clause 3, Article 12, Chapter III of the Circular No. 40/2017/TT-BTC;

d) Expenditures on documents in service of dialogues are variable.

8. Expenditures on development of assessment and supervision system; systems of forms and templates, reports on analysis and aggregation of data in service of supervision and assessment of projects

a) Expenditures on creation of systems of forms and templates: VND 300,000 per system of forms and templates;

b) Expenditures on consolidated reports, analysis and assessment of execution of the Program/projects: VND 500,000 per report;

c) Expenditures on preparation of frame documents and establishment of criteria for the Program/ projects supervision and assessment are expenditures on formulation of decisions of the People’s Committee specified in the Circular No. 338/2016/TT-BTC.

9. Expenditures on hiring an independent audit firm in case the State Audit Office of Vietnam fails to carry out annual audit (if necessary) shall comply with regulations of the Law on Bidding and legal documents elaborating laws.

10. Expenditures on development of procedures and methods of developing module and credit-based vocational education programs; pilot design of national key programs for popular fields; establishment and completion of criteria applied to high quality schools and procedures for assessment and recognition of high-quality schools; establishment of a national quality assurance framework for Vietnam (in respect of vocational education) with reference to the regional and international quality assurance frameworks; establishment of a framework for mutual recognition of qualifications and occupational skills between Vietnam and other countries in the ASEAN region and in the world; development of career guidance programs for middle and high school students at vocational education centers; application of management systems and pilot models for provision of assistance, consulting and assessment in respect of occupational safety and hygiene. Expenditures shall comply with Articles 7, 8 and 9 of the Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

The authorities/entities that do not use funding of the Program to perform scientific and technological tasks shall use state budget at internal, ministerial, provincial and national levels.

11. Expenditures on establishment of inspectorates, provision of technical assistance and assessment of objectives and activities of the Program and projects. Specific expenditures shall comply with Clauses 1 and 2, Section II of the Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance providing guidance on estimate preparation, management and use of funding from state budget for inspection of implementation of policies, strategies, planning and plans and Chapters II and III of the Circular No. 40/2017/TT-BTC.

12. Expenditures on organization of task performance conferences, program and project review conferences; domestic symposiums on vocational education, job market and employment; conferences and seminars on experiences in application of management systems, pilot models for provision of assistance, consulting services and assessment in respect of occupational safety and hygiene. Specific expenditures shall comply with Chapters II and III of the Circular No. 40/2017/TT-BTC. Specific expenditures on conferences shall comply with the Joint Circular No. 55/2015/TTLT-BKHCN.

13. Expenditures on information provision and dissemination

a) Coverage of information provision and dissemination shall comply with the Decision No. 899/QD-TTg. Heads of authorities/entities charged with information provision and dissemination shall decide on dissemination methods and disseminated contents in an economical and effective manner and in compliance with the funds granted by the competent authority.

b) Specific expenditures

- Expenditures on development, editing and publication of program contents on mass media (radio, television, printed newspapers, websites, magazines); development, purchase, duplication and distribution of communication products shall comply with applicable regulations on bidding. In case of failure to satisfy bidding conditions, regulations on placement of orders for and assignment of public service provision tasks; Government’s Decree No. 18/2014/ND-CP dated March 14, 2014 on loyalties on press (applicable to payment of loyalties for authors, owners of copyrights; provision of rewards for persons performing the tasks in connection with journalistic works and publications, and persons collecting documents and providing information to serve creation of journalistic works and publications for dissemination);

- Expenditures on design, development and adjustment of pictures, billboards, posters, slogans, electronic boards. The expenditures are based on local market price and lawful payment vouchers;

- Expenditures on preparation of documents relating to information provision and dissemination. Specific expenditures are specified Points c and d, Clause 2, Article 4 of the Circular No. 123/2009/TT-BTC;

- Specific expenditures on organization of competitions in service of provision of information about and dissemination of employment and occupational safety and hygiene shall comply with Point k, Clause 1, Article 5 of the Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice providing guidance on preparation, management, use and settlement of funding from state budget for dissemination of laws and criteria for internal access to legislative documents.

14. Expenditures on hiring domestic consultants and independent consultancy in service of professional activities of each project (except for the case specified in Clause 10 of this Article): Based on reasonable extent of carrying out activities and granted funds, heads of authorities/entities carrying out activities shall decide to hire domestic consultants. Expenditures on and rules for application shall comply with Articles 3, 4 and 5 of the Circular No. 02/2015/TT-BLDTBXH. The expenditure on hiring an independent consultancy shall comply with the estimate approved by the competent authority and regulations on the law on bidding.

Chapter II

SPECIAL EXPENDITURES

Section 1. PROJECT ON INNOVATION AND IMPROVEMENT OF VOCATIONAL EDUCATION QUALITY

Article 5. Expenditures on digitization of programs, textbooks, learning materials, electronic lectures and emulation lectures

1. Expenditures content selection, determination of objectives and technical parameters to digitize and emulate lectures: VND 500,000 per content, objective or technical parameter.

2. Expenditures on creation of outlines, contents and scripts of electronic lectures in conformity with digitization, emulation and presentation of lectures: VND 10,000,000 per lecture.

3. Expenditures on appraisal and commissioning of digitized and emulation lectures and finished products:

a) Written appraisal: VND 500,000 per comment;

b) Appraisal and commissioning meeting: mentioned in the Circular No. 40/2017/TT-BTC. The payment for the appraisal and commissioning council shall be equal to the expenditures on official appraisal and commissioning of results of scientific and technological tasks, which are mentioned in Point a, Clause 1, Article 9 of the Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

4. Expenditures on production of sample lecture videos: VND 30,000,000 per under 30 minute lecture. Regarding lectures longer than 30 minutes, VND 500,000 shall be added for each extra minute.

5. Expenditures on design of virtual experiments or emulation of lectures: up to VND 20,000,000 per lecture.

6. Expenditures on procurement of materials and tools for lectures: vary according to disciplines/majors and are decided by heads of authorities/entities but not exceeding 20,000,000 per lecture.

Article 6. Allowances for repair and innovation of facilities and procurement of training equipment

1. Eligible entities

a) High-quality schools specified in the Decision No.761/QD-TTg dated May 23, 2014 of the Prime Minister on approval for the high quality vocational school development project by 2020;

b) 05 universities of technical education, faculties of vocational education pedagogy in colleges, and National Institute for Vocational Education and Training;

c) 30 specialized vocational education institutions providing training in some key occupations in service of marine economic development and ethnics in boarding schools and disabled persons;

d) Schools permitted for provision of training in key occupations decided by the Minister of Labor, War Invalids and Social Affairs;

dd) Hi-tech laboratories, hi-tech centers and trial production establishments in some vocational education institutions.

2. Specific allowances

a) Allowances for procurement of training equipment: authorities/entities authorized by central government and local government shall decide procurement of training equipment in conformity with the list of minimum training equipment and training programs and within granted funding.

b) Allowances for repair and innovation of some work items in the workshops of the vocational education institutions: equal 30% of the state funding for execution of the Program that is decided by the competent authority and not exceeding 7 billion dong per institution.

Article 7. Standardization and recruitment of vocational teachers, lecturers and officials

1. Expenditures on provision of domestic and foreign training courses shall comply with Clauses 2 and 4, Article 4 of this Circular and the following regulations:

a) Remuneration for lectures (including remuneration for development of lesson plans and lectures) who are recognized as artisans by a provincial government or higher level and lectures who are highly skilled technicians specified in the Decision No. 139/2010/TT-BTC is provided as follows:

-  Remuneration for the lecturer who is recognized as an artisan by a provincial government or higher level: equal to the remuneration for the lecturer or rapporteur who is Deputy President of the People's Council and People’s Committee of the province, General Director and Deputy General Director affiliated to a Ministry, Director of an Institute and Deputy Director of an Institute affiliated to Ministry, General Director, Deputy General Director and equivalent titles;

- Remuneration for the lecturer who is a highly skilled technician: equal remuneration for the lecturer or rapporteur who is a district-level official;

b) Regarding training courses on deep knowledge; training courses applying new teaching methods and not yet including textbooks and documents, heads of authorities/entities assigned to take charge of organizing training courses shall, according to quality requirements applied to each training course, decide the remuneration for design of lesson plans and lectures according to Point c, Clause 4, Article 4 of this Circular;

c) Expenditures on procurement of materials and tools are variable and conformable to each discipline/major decided by heads of authorities/entities providing training for teachers and lecturers according to the funds granted by the competent authority.

2. Expenditures on provision of foreign language training for teachers and lecturers who provide training in key occupations at national, ASEAN and international levels are as follows:

a) According to the applicable mechanism for financial management, qualification requirements applied to each training course, the Minister of Labor, War Invalids and Social Affairs shall approve specific spendings and provide foreign language training for teachers and lecturers in accordance with regulations of law. In case of placement of orders and assignment of tasks and plans; prices for order placement, assignment of tasks and plans (if any) shall be decided by the Minister of Labor, War Invalids and Social Affairs according to the maximum prices decided or announced by the Ministry of Finance. Regarding the activities not subject to bidding, order placement and assignment of tasks and plans (if any), expenditures shall comply with the Circular No. 139/2010/TT-BTC;

b) Each teacher and lecturer shall be only provided with assistance once for a qualification level from the funding of the project. Assistance shall not be provided for the teachers and lecturers already appointed to attend foreign language courses covered by other budgets at the same qualification level.

3. Expenditures on transfer, receipt and appraisal of foreign training programs and documents; expenditures on provision of training for teachers and lecturers in key international and regional occupations transferred from foreign countries; expenditures on hiring foreign lecturers and experts who provide guidance and training for teachers and lecturers in key international and regional occupations transferred from foreign countries, assessment of transfer of training programs and documents; provision of overseas training for teachers shall comply with Article 8 of this Circular.

4. Expenditures on design of multiple-choice questions and practical skill tests; organization of assessment and issuance of certificate of occupational skills to vocational teachers and lecturers shall comply with Articles 14 and 15 of this Circular.

Article 8. Expenditures on programs and pilot training

1. Expenditures on transfer of foreign programs for training in key international occupations

a) According to the applicable mechanism for financial management, the Minister of Labor, War Invalids and Social Affairs shall approve specific spendings and transfer foreign training programs in accordance regulations of law;

b) In case of placement of orders and assignment of tasks and plans; prices for order placement, assignment of tasks and plans (if any) shall be decided by the Minister of Labor, War Invalids and Social Affairs according to the maximum prices decided or announced by the Ministry of Finance.

2. Expenditures on making regulations on required knowledge and skills of intermediate and college-level graduates

a) Expenditures on design: VND 40,000 per hour for college level, VND 35,000 per hour for intermediate level;

b) Expenditures on compilation: VND 120,000 per hour for college level, VND 110,000 per hour for intermediate level;

c) Expenditures on overall revision and editing: VND 75,000 per hour for college level, VND 70,000 per hour for intermediate level;

d) Expenditures on seeking expert opinions for revision and completion: VND 1,500,000 per comment;

dd) Expenditures on hiring consultants: VND 15,000 per hour (for intermediate and college levels);

a) Expenditures on appraisal and commentation: VND 55,000 per hour for college level, VND 50,000 per hour for intermediate level;

g) Expenditures on amendments to regulations on required knowledge and skills of intermediate and college-level graduates: 30% of expenditures on making new regulations. Regarding expenditures on seeking expert opinions; hiring consultants; appraisal and commentation: 100% of expenditures on making new regulations.

3. Expenditures on appraisal of transferred programs

a) Expenditures on appraisal of the transferor's training regulations/capacity standards applied to each discipline/major: VND 60,000 per standard page;

b) Expenditures on appraisal of college-level training programs: VND 60,000 per hour;

c) Expenditures on appraisal of theoretical and practical learning and teaching materials: VND 60,000 per standard page;

d) Expenditures on appraisal of evaluation documents including sample question sheets, keys, evaluation and grading guidance: 300,000 per test;

dd) Expenditures on appraisal of list of machines and equipment serving college-level training: VND 2,000,000 per capacity standard or module.

4. Expenditures on provision of pilot training for college students of key international occupations transferred from foreign countries

a) Expenditures on provision of pilot training for college students of key international occupations transferred from foreign countries are based on order placement and prices therefor in accordance with pricing laws;

b) Expenditures on hiring foreign lecturers and experts who provide guidance and pilot training in the transferred occupation shall comply with regulations of law. In case of placement of orders and assignment of tasks and plans; prices for order placement, assignment of tasks and plans (if any) shall be decided by the Minister of Labor, War Invalids and Social Affairs according to the maximum prices decided or announced by the Ministry of Finance. Regarding the activities not subject to bidding, order placement, assignment of tasks and plans (if any), specific expenditures shall comply with applicable regulations applied to administrative authorities and public service providers;

c) Expenditures on appraisal and commentation of temporary economic - technical norms for international disciplines/majors according to the programs transferred from foreign countries serve as the basis for imposition of prices for orders for pilot training

- Expenditures on review, appraisal and commentation of college-level training programs: VND 40,000 per standard page;

- Expenditures on review, appraisal and commentation of theoretical and practical learning/teaching materials (textbooks): VND 45,000 per standard page;

- Expenditures on review, appraisal and commentation of evaluation documents including sample question sheets, keys, evaluation and grading guidance: 300,000 per test;

- Expenditures on review and assessment of list of machines and equipment serving college-level training: VND 45,000 per standard page;

d) Expenditures on organization of graduation examination taken by college students of key international occupations transferred from foreign countries shall comply with regulations of law. In case of placement of orders and assignment of tasks and plans; prices for order placement, assignment of tasks and plans (if any) shall be decided by the Minister of Labor, War Invalids and Social Affairs according to the maximum prices announced by the Ministry of Finance. Regarding the activities not subject to bidding, order placement, assignment of tasks and plans (if any), specific expenditures shall comply with applicable regulations applied to administrative authorities and public service providers.

5. Expenditures on design of specialized English programs for national and international occupations

a) Contents and procedures for design and compilation of specialized English programs and textbooks for key national and international occupations shall be in accordance with professional instructions of the Ministry of Labor, War Invalids and Social Affairs;

b) In case of placement of orders and assignment of tasks and plans; prices for order placement, assignment of tasks and plans (if any) shall be decided by the Minister of Labor, War Invalids and Social Affairs according to the maximum prices decided or announced by the Ministry of Finance. Regarding the activities not subject to bidding, order placement, assignment of tasks and plans (if any), specific expenditures shall be comply with applicable regulations applied to administrative authorities and public service providers;

6. Expenditures on assessment of transfer of programs and textbooks; provision of overseas training for teachers. Specific expenditures shall comply with the Circular No. 102/2012/TT-BTC.

Article 9. Expenditures on compilation of list of minimum training equipment for each discipline/major and training levels

1. Scope: applicable to intermediate and college level training. Funding for compilation of the list of intermediate level and under 3 month training equipment shall be included in the annual estimate of recurrent expenditures in accordance with regulations of the law on allocation of state budget and funding sources for the activity "improvement in quality of provision of vocational training for rural laborers” included in the national target program for new rural construction during 2016-2020.

2. Specific expenditures

a) Specific and special expenditures on compilation of the list of intermediate and college-level minimum training equipment are provided in the Appendix 02 enclosed herewith;

b) Expenditures on seminars and training; investigation; preparation of consolidated reports and detailed outlines for compilation of the list of minimum training equipment shall comply with Clauses 1, 2, 4, 8 and 12, Article 4 of this Circular;

c) Expenditures on seeking expert opinions and expenditures on appraisal of training equipment list

- Expenditures on seeking expert opinions on the list of intermediate level minimum training equipment for each dedicated room: VND 75,000 per piece of equipment per expert;

- Expenditures on seeking expert opinions on the list of college level minimum training equipment for each dedicated room: VND 100,000 per piece of equipment per expert;

- The appraisal council’s assessment and commentation of the list of intermediate level minimum training equipment for each dedicated room: VND 1,200,000 per piece of equipment per council;

- The appraisal council’s assessment and commentation of the list of college level minimum training equipment for each dedicated room: VND 1,800,000 per piece of equipment per council;

- Expenditures on hiring consultants: VND 500,000 per piece of equipment (for intermediate and college levels).

3. Expenditures on amendments to the list and standards of training equipment for each discipline/major and training levels: 30% of expenditures on compiling a new list. Regarding expenditures on hiring consultants; seeking expert opinions for revision and completion; expenditures on appraisal and commentation: 100% of expenditures on compiling a new list.

Article 10. Expenditures on establishment and issuance of standards applied to facilities serving practice and experiments in various disciplines and economic-technical norms to each discipline/major and training levels

1. Expenditures on establishment and issuance of standards applied to facilities for practice and experiments in various disciplines/majors

a) Expenditures on seminars and training; investigation; preparation of consolidated reports and detailed outlines for establishment of facility standards shall comply with Clauses 1, 2, 4, 8 and 12, Article 4 of this Circular;

a) Special expenditures on establishment of facility standards applied to each discipline/major are provided in the Appendix 03 enclosed herewith;

c) Expenditures on hiring consultants: VND 10,000,000 per dedicated room;

d) Expenditures on seeking expert opinions for repair and completion of each dedicated room: VND 300,000 per comment per standard;

dd) Expenditures on appraisal and commentation of each dedicated room: VND 500,000 per comment per standard;

e) Expenditures on amendments to facility standards: 30% of expenditures on establishment of new standards. Regarding expenditures on hiring consultants; seeking expert opinions for repair and completion; expenditures on appraisal and commentation: 100% of expenditures on establishment of new standards.

2. Establishment and appraisal of economic-technical norms for each discipline/major and training levels

a) Scope: applicable to intermediate and college level training. Regarding the economic-technical norms for intermediate level and under 3 month training equipment, the establishment and assessment shall be included in the annual estimate of recurrent expenditure in accordance with regulations of the law on allocation of state budget and funding sources for the activity “improvement in quality of provision of vocational training for rural laborers” included in the national target program for new rural construction during 2016-2020;

b) Specific expenditures

- Expenditures on seminars and training; investigation; preparation of consolidated reports and detailed outlines for establishment of economic - technical norms shall comply with Clauses 1, 2, 4, 8 and 12, Article 4 of this Circular;

- Specific and special expenditures on establishment of economic - technical norms for training are provided in the Appendix 04 enclosed herewith;

- Expenditures on procurement of materials are variable and conformable to each discipline/major and funds granted by the competent authority.

- Payment for rent of premises and machines; expenditures on repair of fixed assets are based on the contract and actual price at the time of rental and conformable to each discipline/major and funds granted by the competent authority;.

- Expenditures on seeking expert opinions for revision and improvement of economic - technical norms for each task/subject (module)/credit are VND 50,000 per comment for intermediate level training; VND 55,000 per comment for college level training;

- Expenditures on appraisal and commentation of each task/subject (module)/credit are VND 75,000 per comment for intermediate level training; VND 100,000 per comment for college level training;

- Expenditures on revision to economic - technical norms for each discipline/major and training levels are 30% of expenditures on establishment of new ones. Regarding expenditures on hiring consultants; seeking expert opinions for revision and improvement; expenditures on appraisal and commentation: 100% of expenditures on establishment of new norms.

Article 11. Expenditures on assessment and assurance of vocational education quality

1. Expenditures on design of new tests in service of assessment of vocational education quality and issuance of vocational education quality assessor card. Expenditures shall comply with the Joint Circular No. 66/2012/TTLT-BTC-BGDDT dated April 26, 2012 of the Ministry of Finance and Ministry of Education and Training providing guidance on specific expenditures on, and management of budget for design of multiple-choice questions or organization of high school examinations, preparation for international and regional olympiads (hereinafter referred to as “Circular No. 66/2012/TTLT-BTC-BGDDT).

2. Expenditures on amendments to tests: 30% of expenditures on design of new ones. Regarding expenditures on appraisal and hiring experts: 100% of expenditures on design of new ones.

3. Expenditures on organization of assessment of inspector card and issuance of assessor cards

a) The payment for rent of premises, vehicles, machines, equipment and tools are based on the contract and actual price at the time of rental, conformable to each discipline/major and funds granted by the competent authority;

b) Expenditures on procurement of materials, stationeries, communications, photocopying and printing are variable on the basis of contracts and lawful payment vouchers and in accordance with regulations of the Law on Bidding;.

c) Responsibility allowances for council and organization charged with designing, invigilating and grading tests, re-grading tests, inspection, supervision and other relevant tasks shall comply with the Joint Circular No. 66/2012/TTLT-BKHCN.

4. Allowances for assessment of vocational education quality (inspection of quality of training programs and inspection of vocational education institutions) in service of state management

a) Expenditures on assessment and preparation of reports on criteria and standards in assessment of vocational education quality are VND 1,000,000 per report (criteria report, standard report and consolidated report), including expenditures on hiring expert in appraisal of self-evaluation reports, remuneration for preparation of site inspection report. The expenditures on meeting and appraisal of applications for assessment of vocational education quality shall comply with the Joint Circular No. 55/2015/TTLT-BTC-BKHCN;

b) Meal, accommodation and commuting allowances granted to the assessor joining the site inspection team shall comply with the Circular No. 40/2017/TT-BTC;

c) General administrative expenses for assessment of task performance shall not exceed 5% of the estimated funds for assessment of vocational education quality (activities in connection with site inspection).

5. Expenditures on establishment and development of quality assurance systems at the selected vocational education institutions

a) Expenditures on establishment of a new quality assurance system at vocational education institutions

- Expenditures on formulation of quality policies, objectives and handbooks: up to VND 15,000,000;

- Expenditures on establishment of quality assurance procedures or tools: VND 9,500,000 per procedure or tool;

b) Allowances for internal assessment: up to VND 30,000,000;

c) Allowances for maintenance and improvement of quality assurance system at vocational education institutions: not exceeding 30% of the norms for establishment of a new quality assurance system specified in Point a of this Clause.

6. Expenditures on establishment and operation of a pilot quality assurance mechanism throughout the provision of training in key national occupations

a) Specific expenditures

- Expenditures on topic development, report preparation and investigation for selection of occupations and schools using the pilot model; expenditures on hiring experts for inspection and assessment during and after use of the pilot model;

- Expenditures on provision of pilot models;

- Expenditures on preparation of pilot documents;

- Expenditures on design of tests in service of assessment and issuance of certificates to learners of pilot occupations (if any);

- Expenditures on assessment and issuance of certificates to learners following pilot occupations and schools using the pilot model;

- Expenditures on establishment of procedures or tools for establishment and operation of quality assurance mechanism throughout the provision of training;

- Expenditures on management, operation and assessment of pilot models;

- Other necessary expenditures.

b) According to the State’s applicable regulations on expenditures, specific expenditures specified in this Circular and estimated expenditures, the Minister of Labor, War Invalids and Social Affairs shall approve specific spendings and decide to provide pilot model in an economical and effective manner and in conformity with the granted funds.

Article 12. Expenditures on organization of evaluation and recognition of high quality schools

1. Expenditures on hiring experts in appraisal of reports on self-evaluation of high quality schools; remuneration for preparation of reports on evaluation of each criterion applied to members of the evaluation team shall comply with the Joint Circular No. 55/2015/TTLT-BTC-BKHCNBKHCN. Meal, accommodation and commuting allowances granted to the evaluation team when evaluation is carried out at the vocational education institution; expenditures on provision of guidance, inspection, evaluation and recognition of high quality schools; expenditures on conferences on reviewing and announcement of results of high quality school evaluation shall comply with Chapters II and III of the Circular No.40/2017/TT-BTC.

3. Expenditures on meeting and verification of results of evaluation carried out according to high quality criteria shall be equal to the expenditures on appraisal of contents and financial aspect of scientific and technological tasks, which are mentioned in the Circular No. 55/2015/TTLT-BTC-BHCKN and conference expenditures, which are mentioned in the Circular No. 40/2017/TT-BTC.

Article 13. Establishment, addition and revision to national occupational skills standards

1. Expenditures on establishment of new national occupational skills standards

a) Expenditures on tabulation of popular job openings by occupation: VND 2,000,000 per table;

b) Expenditures on creation of job analysis worksheets: VND 500,000 per worksheet;

c) Expenditures on seeking expert opinions about the job analysis worksheet: VND 300,000 per worksheet;

d) Expenditures on making a diagram of job openings by occupation: VND 3,000,000 per diagram;

dd) Expenditures on seeking expert opinions about the diagram of job positions: VND 500.000 per comment;

e) Expenditures on tabulation of a list of units of ability of the occupation: VND 3,000,000 per table;

g) Expenditures on seeking expert opinions about the list of units of ability of the occupation: VND 350,000 per comment;

h) Expenditures on tabulation of a list of units of ability by job openings: VND 3,000,000 per table;

i) Expenditures on establishment of national occupational skills standards: VND 700,000 per standard;

i) Expenditures on seeking expert opinions about national occupational skills standards: VND 500,000 per standard;

l) Expenditures on appraisal of national occupational skills standards: VND 500,000 per standard.

2. Expenditures on addition and revision to national occupational skills standards

a) Addition: specific expenditures are the expenditures on establishment of new national occupational skills standards;

b) Revision: specific expenditures are 30% of expenditures on establishment of new national occupational skills standards. The expenditures on appraisal and hiring experts are 100% of expenditures on design of new national occupational skills standards.

Article 14. Expenditures on establishment of new, addition and revision to multiple-choice questions and practical skill tests for assessment of national occupational skills and occupational practice skills

1. Expenditures on design of new multiple-choice questions, practical skill tests, experimental examinations for assessment of national occupational skills and occupational practice skills: specific expenditures shall comply with the Joint Circular No. 66/2012/TTLT-BTC-BGDDT. In addition, this Circular provides for some of the following special expenditures:

a) Expenditures on analysis of standards in task performance, determination of knowledge and skills necessary for design of multiple-choice questions and practical skill tests: VND 50,000 per standard;

b) Expenditures on design of practical skill tests:

- Expenditures on design of tests: VND 1,000,000 per test;

- Expenditures on description of technical requirements applied to tests: VND 500,000 per test;

- Expenditures on determination of the list of equipment, tools and material tools: VND 500,000 per test;

- Expenditures on determination of grading criteria: VND 500,000 per test;

- Expenditures on provision of grading guidance: VND 500,000 per test;

- Expenditures on hiring experts in drawing AutoCAD for practical skill tests (if any): up to VND 1,500,000 per test;

- Expenditures on provision of guidance on organization of examinations: VND 2,000,000 per test;

c) Expenditures on seeking expert opinions:

- about multiple-choice questions: VND 50,000 per multiple-choice question;

- about practical skill tests: VND 2,000,000 per practice test;

d) Expenditures on appraisal of practical skill tests: VND 3,000,000 per test.

2. Expenditures on addition and revision to multiple-choice questions and practical skill tests

a) Addition: specific expenditures are expenditures on design of new multiple-choice questions and practical skill tests;

b) Revision: specific expenditures are 30% of expenditures on design of new multiple-choice questions and practical skill tests. The expenditures on appraisal and hiring experts are 100% of expenditures on design of new multiple-choice questions and practical skill tests.

Article 15. Pilot assessment and issuance of certificates of national occupational skills and occupational practice skills

1. The payment for rent of premises, vehicles, machines, equipment, tools and workshops are based on the contract and actual price at the time of rental, conformable to each discipline/major and funds granted by the competent authority.

2. Expenditures on procurement of materials and stationeries are variable on the basis of lawful payment vouchers and funds granted by the competent authority.

3. Allowances for grading tests, considering test results and preparing consolidated reports shall comply with Point dd and Point 1, Clause 2, Article 3 of the Circular No. 79/2012/BTC-BLDTBXH dated May 21, 2012 of the Ministry of Finance and Ministry of Labor, War Invalids and Social Affairs on specific expenditures on organization of vocational training lecturer and teacher festival and self-made vocational equipment competition.

Article 16. Provision of assistance in advanced training for guest workers

1. Eligible persons: worker involved in the programs for provision of advanced training in occupational skills and foreign languages under the contract between public service provider, enterprise providing Vietnamese guest worker services under the contract and foreign partners, worker involved in the program for sending Vietnamese nurses and orderlies to Japan under the Vietnam - Japan Economic Partnership Agreement (VJEPA). Priority shall be given to the worker who is a member of a poor household or near poverty household, an ethnic, a relative of people with meritorious services to the revolution or a member of a household whose farming land is expropriated.

2. Assistance and procedures for provision of assistance shall comply with Clause 4, Article 3 and Clauses 3 and 4, Article 4 of the Joint Circular No. 09/2016/TTLT-BLDTBXH-BTC dated June 15, 2016 of the Ministry of Labor, War Invalids and Social Affairs and Ministry of Finance providing guidelines for some articles on financial assistance provided for guest workers prescribed in Government's Decree No. 61/2015/ND-CP dated July 9, 2015 on job creation policies and national employment fund.

Article 17. Vocational consulting, guidance and forecast about demands for vocational education according to developments of the job market

1. Expenditures on organization of conferences, seminars and discussions on vocational education; organization of vocational consulting - guidance programs and festivals shall comply with Clauses 7 and 12, Article 4 of this Circular.

2. Expenditures on organization of vocational guidance tours that are aimed at connecting enterprises and students at vocational education institutions

a) The payment for rent of vehicles: vary according to local market price and lawful payment vouchers;

b) Lunch and drinks allowances: VND 50,000 per student.

3. Expenditures on investigation and forecast about training demands: mentioned in Articles 3 and 4 of the Circular No. 109/2016/TT-BTC.

Section 2. EMPLOYMENT AND JOB MARKET DEVELOPMENT PROJECT

Article 18. Development of job market information systems

1. Assistance in employment exchange

a) Allowances granted to employment service centers for rent of premises (in case the center cannot provide premises), vehicles or equipment or hiring employees to serve employment exchange (if any) shall be decided by the heads of authorities/entities according to the granted funds and practical demands; {b) Expenditures on dissemination aimed at attracting workers and enterprises to the employment exchange and employment festival, including: design and printing of leaflets; design of banners and slogans; advertising or other necessary activities shall comply with Clause 13, Article 4 of this Circular.

2. Expenditures on job market analysis and forecast

a) Expenditures on release of material on job market analysis and forecast shall comply with Clause 13, Article 4 of this Circular;

b) Expenditures on preparation of job market analysis and forecast reports are up to VND 8,000,000 per report.

Article 19. Provision of assistance for migrant workers in employment service centers

1. Expenditures on provision of employment consulting services and information, and occupation consulting services are VND 10,000 per session for up to 02 people.

2. Expenditures on job placement through assignment of tasks (in case the employment service center is affiliated to the authority or entity granted funds) or order placement (in case the employment service center is not affiliated to the authority or entity granted funds) are VND 200,000 per worker provided with a job through the center. In case the competent authority has applied prices for job placement, specific prices applied at employment service centers shall be applied.

3. Expenditures on organization of training courses on job seeking or working skills shall comply with Clauses 2 and 4, Article 4 of this Circular.

Article 20. Provision of assistance in employment for young people starting their career or business, disabled persons, ethnics, poor rural women

1. Provision of career guidance for high school students and young people at higher education institutions and vocational education institutions

a) Expenditures on provision of consulting services related to career guidance for young people are VND 10,000 per session for up to 02 people.

b) Expenditures on organization of career guidance seminars at schools shall comply with Clause 7, Article 4 of this Circular;

c) Expenditures on organization of vocational guidance tours at enterprises for students

- Payment for rent of vehicles varies according to local market price and lawful payment vouchers;

- Lunch and drinks allowances are VND 50,000 per student.

2. Provision of assistance for young people starting their business

Expenditures on provision of training in entrepreneurship, enterprise administration for young people; design of training textbooks shall comply with Clauses 2 and 4, Article 4 of this Circular;

3. Provision of assistance in job seeking for graduates of higher education institutions and vocational education institutions, disabled persons or ethnics

a) Expenditures on provision of career consulting services and career guidance workers who are young people, disabled persons or ethnics are VND 10,000 per session for up to 02 people Regarding the worker who is a disabled person or ethnic, the expenditures are up to 03 people per session;

b) Expenditures on provision of training in job seeking or working skills shall comply with Clause 2, Article 4 of this Circular

c) Expenditures on design of guiding documents concerning job consulting and placement shall comply with Points c and d, Clause 2, Article 4 of the Circular No. 123/2009/TT-BTC;

d) Rents for equipment and vehicles (if any) serving visitors and interns vary according to local market price and lawful payment vouchers;

dd) Expenditures on job placement through order placement or task assignment, for employment service centers and providers shall comply with Clause 2, Article 19 of this Circular.

Section 3. OCCUPATIONAL SAFETY AND HYGIENE IMPROVEMENT PROJECT

Article 21. Pilot operation of the system for reporting and releasing statistics on occupational accidents, provision of consulting services related to the law on occupational safety and hygiene for workers not working under employment contract

1. Specific expenditures

a) Survey areas applying the pilot models;

b) Provision of training and guidance on use of the pilot models;

c) Inspection and assessment of results of the pilot models;

2. Specific expenditures

According to the State’s applicable regulations on expenditures and estimated expenditures, the Minister of Labor, War Invalids and Social Affairs and People’s Committees of provinces shall decide specific assistance that shall be provided according to the granted funds, not exceeding 350 million dong per model.

Article 22. Assessment of samples, completion of method of classifying workers according to working conditions in respect of arduous, hazardous and dangerous occupations

1. Expenditures on assessment of working conditions shall comply with the State’s applicable regulations on prices for preventive healthcare services applied to public health facilities.

2. Expenditures on assessment of other working conditions (other than the tasks mentioned in Clause 1 of this Article) shall comply with regulations of the law on bidding, order placement and task assignment.

Article 23. Establishment and development of national database on occupational safety and hygiene

1. Expenditures on workplace monitoring during investigation, survey and release of statistics on occupational safety and hygiene shall comply with Clause 1, Article 22 of this Circular.

2. Expenditures on keeping national records of occupational safety and hygiene

a) Expenditures on creation of detailed outline of national records: VND 3,000,000 per outline;

b) Expenditures on hiring experts in developing themes: up to VND 8,000,000 per theme;

c) Expenditures on organization of national record appraisal council meeting are those on official assessment and commissioning of results of scientific and technological tasks, which are mentioned in Point a, Clause 1, Article 9 of the Joint Circular No. 55/2015/TTLT-BTC-BKHCN and those on conference, which are mentioned in the Circular No. 40/2017/TT-BTC.

Article 24. Provision of assistance in application of the occupational safety and hygiene management system to enterprises, production and trading establishments and handicraft villages at high risk of occupational accidents and diseases

1. Specific expenditures

a) Survey, assessment and selection of enterprises, trading establishments and handicraft villages applying the management system;

b) Proposal of the management system models and measures applied to enterprises and handicraft villages; provision of training and guidance on application;

c) Assistance in provision of occupational safety documents, personal protection equipment and regulations on working safety;

d) Inspection and assessment of the management system.

2. According to the State’s applicable regulations on expenditures and estimated expenditures, the Minister, heads of central government authorities and People’s Committees of provinces shall decide specific assistance that shall be provided according to the granted funds, not exceeding 180 million dong per enterprise or establishment and 350 million dong per handicraft village applying the management system.

Article 25. Provision of consulting services and assistance in application of technical measures for occupational accident and disease prevention and control

1. Pilot application of technical safety measures to small and medium-sized enterprises at high risk of occupational accidents; provision of consulting services and assistance in safety culture model in association with technical measures

a) Specific expenditures

- Survey, assessment and selection of enterprises;

- Proposal of measures;

- Assistance in exemplification; system construction consulting and supervision;

- Provision of training and guidance on use of model; result assessment and inspection;

b) The Ministry of Labor, War Invalids and Social Affairs shall provide instructions for the technical framework for implementation of the measures;

c) According to the State’s applicable regulations on expenditures and estimated expenditures, the Minister, heads of central government authorities and People’s Committees of provinces shall decide specific assistance that shall be provided according to the granted funds, not exceeding 350 million dong per model.

2. Pilot provision of consulting services and assistance in prevention and control of occupational diseases upon use of machines and equipment subject to strict occupational safety requirements within the informal sector

a) Specific expenditures

- Survey and assessment of machines and equipment subject to strict occupational safety requirements within the informal sector;

- Assistance in technical safety inspection;

- Assistance in re-construction of profile of machines and equipment subject to strict occupational safety requirements;

- Provision of training and guidance on safe use of machines and equipment;

- Inspection and assessment of results;

b) Technical framework for use of model shall be in accordance with instructions of the Ministry of Labor, War Invalids and Social Affairs;

c) According to the State’s applicable regulations on expenditures and estimated expenditures, the Minister, heads of central government authorities and People’s Committees of provinces shall decide specific assistance that shall be provided according to the granted funds, not exceeding 50 million dong per selected business and production establishment.

3. Assistance in diagnosis of occupational diseases during the surveys and release of statistic on occupational diseases. The assistance shall comply with the State’s applicable regulations on prices for preventive healthcare services applied to public health facilities.

Chapter III

PREPARATION OF ESTIMATE, ALLOCATION AND SETTLEMENT OF FUNDING

Article 26. Preparation of budget estimate

The annual budget estimate of the Program shall be prepared in accordance with regulations of the Law on State Budget 2015 and legal documents elaborating laws. In addition, this Circular provides for some of the following points:

1. Central budget estimate entity level I and People’s Committees of province shall estimate the funding for the Program according to Project and expenditures in sorted fields and submit the estimate to the Ministry of Finance, Ministry of Planning and Investment and The Ministry of Labor, War Invalids and Social Affairs before July 20 of the planning year.

2. According to the Program expenditure estimate submitted by Ministries, central government authorities and provinces, the Ministry of Labor, War Invalids and Social Affairs shall make Program expenditure estimate and submit it to the Ministry of Planning and Investment and Ministry of Finance before August 15 of the planning year.

3. The cost estimates shall be submitted to the authorities specified in Clauses 1 and 2 of this Article and enclosed with the explanation for targets, professional tasks and funding for the Program.

Article 27. Allocation, management, use and settlement of funding

1. The allocation, management, use and settlement of funding for the Program shall comply with regulations of the Law on State Budget, Government’s Decree No.163/2016/ND-CP dated December 21, 2016 on guidelines for the Law on State Budget and guiding documents.

2. Regarding activities and tasks, the authority or entity granted funds shall sign a contract with other authorities or entities to carry out them; the documents used as the basis for settlement and retained at the authority or entity granted funds include: signed contract (enclosed with the detailed estimate approved by the presiding authority), the record on commissioning of volume and quality of finished products and services, prices under the signed contract between the authority or entity granted funds and provider; payment order or payment slip and other relevant documents. Payment vouchers shall be retained by the authority directly executing the contract.

3. The preparation of estimate, allocation and settlement of funding for repair, upgrade, innovation and expansion of facilities shall comply with the Circular No. 92/2017/TT-BTC dated September 18, 2017 of the Ministry of Finance on preparation of estimate, allocation and settlement of funding for repair, upgrade, innovation and expansion of facilities.

Chapter IV

IMPLEMENTATION CLAUSE

Article 28. Effect

1. This Circular comes into force from December 01, 2017.

2. The Joint Circular No. 102/2013/TTLT-BTC-BLDTBXH dated July 30, 2013 of the Ministry of Finance and Ministry of Labor, War Invalids and Social Affairs on management and use of state funding for some projects of the National Target Program for Employment and Vocational Training during 2012-2015, the Joint Circular No.140/2011/TTLT-BTC-BLDTBXH dated October 14, 2011 of the Ministry of Finance and Ministry of Labor, War Invalids and Social Affairs on management and use of funding for the National Program for occupational safety and hygiene are null and void from the effective date of this Circular.

Article 29. Implementation

1. In the cases where legislative documents referred in this Circular are amended or superseded by other legislative document, Articles, Clauses and Points specified in the amending or superseding documents shall prevail.

2. In the cases where special expenditures arising from the implementation are not regulated in the documents of the Government, Prime Minister, Ministry of Finance and this Circular, the People's Council of the province shall make a decision in conformity with local government budget capacity specified in Clause 3, Article 21 of the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016 on guidelines for some articles of the Law on State Budget.

3. Difficulties that arise during the implementation of this Circular shall be reported to the Ministry of Finance./.

APPENDIX 01:

MAXIMUM EXPENDITURES ON DESIGN OF KEY OCCUPATION TRAINING PROGRAMS AND TEXTBOOKS AND GRADUATION TESTS, DESIGN OF A PROGRAM WITH 06 COMMON SUBJECTS, PREPARATION OF TRAINING DOCUMENTS FOR VOCATIONAL TEACHERS, LECTURERS AND OFFICIALS, VOCATIONAL EDUCATION QUALITY ASSESSORS AND OCCUPATIONAL SKILL ASSESSORS
(Enclosed with the Circular No. 103/2017/TT-BTC dated October 05, 2017 of the Ministry of Finance)

APPENDIX 02:

MAXIMUM EXPENDITURES ON COMPILATION OF THE LIST OF INTERMEDIATE AND COLLEGE-LEVEL MINIMUM TRAINING EQUIPMENT
(Enclosed with the Circular No. 103/2017/TT-BTC dated October 05, 2017 of the Ministry of Finance)

Unit: VND 1,000

APPENDIX 03:

MAXIMUM EXPENDITURES ON ESTABLISHMENT OF STANDARDS APPLIED TO FACILITIES FOR PRACTICE AND EXPERIMENTS TO EACH DISCIPLINE/MAJOR
(Enclosed with the Circular No. 103/2017/TT-BTC dated October 05, 2017 of the Ministry of Finance)

Unit: VND 1,000

APPENDIX 04:

MAXIMUM EXPENDITURES ON ESTABLISHMENT OF ECONOMIC - TECHNICAL NORMS FOR  INTERMEDIATE AND COLLEGE-LEVEL TRAINING
(Enclosed with the Circular No. 103/2017/TT-BTC dated October 05, 2017 of the Ministry of Finance)

Unit: VND 1,000

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