Thông tư 16/2018/TT-BGDĐT quy định về tài trợ cho cơ sở giáo dục thuộc hệ thống giáo dục quốc dân

MINISTRY OF
EDUCATION AND TRAINING
——-

SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

No.
16/2018/TT-BGDDT

Hanoi, August 3,
2018

CIRCULAR

PRESCRIBING
SPONSORSHIP FOR EDUCATIONAL INSTITUTIONS IN THE NATIONAL EDUCATION SYSTEM

Pursuant to the Law on Education dated June 14,
2005 and the Law on Amendment and Supplement to the Law on Education dated
November 25, 2009;

Pursuant to the Government’s Decree No.
69/2017/ND-CP dated May 25, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Education and Training;

Pursuant to the Government’s Decree No.
75/2006/ND-CP dated August 2, 2006, elaborating and providing guidance on the
implementation of a number of articles of the Law on Education; the
Government’s Decree No. 31/2011/ND-CP dated May 11, 2011 on revision and
supplementation of the Government’s Decree No. 75/2006/ND-CP dated August
2, 2006, elaborating and providing guidance on the implementation of a number
of articles of the Law on Education; the Government’s Decree No. 07/2013/ND-CP
dated January 9, 2013 amending subparagraph b paragraph 13 Article 1 of the
Decree No. 31/2011/ND-CP dated May 11, 2011 amending and supplementing certain
Articles of the Government’s Decree No. 75/2006/ND-CP dated August 2, 2006
elaborating and providing guidance on implementation of certain articles of the
Law on Education;

Upon the request of the Director of the
Department of Planning and Finance,

The Minister of Education and Training hereby
issues the Circular prescribing sponsorship for educational institutions in the
national education system.

Chapter I

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Article 1. Scope and subjects
of application

1. This Circular provides for the mobilization,
receipt, management and use of sponsorships from domestic and foreign bodies,
organizations and individuals for educational institutions in the national
education system.

2. This Circular shall apply to the followings:

a) Educational institutions in the national
education system, including: Early childhood education institutions, general
education institutions, specialized schools belonging to continuing education
institutions, pedagogy post-secondary education institutions, pedagogy colleges
belonging to higher education institutions (hereinafter referred to as
educational institutions);

b) Other bodies, organizations and individuals
concerned.

3. Educational sponsorship provided for in this
Circular refers to a non-refundable voluntary cash contribution, a contribution
in kind or a non-material contribution financed by non-state budget sources of
a domestic and foreign agency, organization and individual (hereinafter
referred to as sponsor), which is given to educational institutions.

4. This Circular shall not apply to sponsorships
which are defined in the Circular No. 72/2008/TT-BTC dated July 31, 2008 of the
Ministry of Finance providing guidelines for implementation of the Government’s
Decree No. 64/2008/ND-CP dated May 14, 2008 on the mobilization, receipt,
distribution and use of voluntary contributions as support for mitigation of
people’s difficulties caused by calamities, conflagrations, serious breakdowns
and patients with deadly diseases; the Circular No. 35/2011/TT-BGDDT dated
August 11, 2011 of the Minister of Education and Training prescribing the offer
and receipt of scholarships or subsidies granted to students of educational
institutions in the national education system; the Government’s Decree No. 93/2009/ND-CP
dated October 22, 2009 issuing the Regulations on management and use of foreign
non-governmental aids and the Circular No. 07/2010/TT-BKH dated March 30, 2010
of the Ministry of Planning and Investment providing guidance on implementation
of the Decree No. 93/2009/ND-CP.

Article 2. Principles of
mobilization, receipt, management and use of sponsorships

1. Sponsorship must adhere to the principle of
voluntariness, public disclosure, transparency, non-compulsion, no restriction
on the average amount of sponsorship, no restriction on the minimum amount of
sponsorship, avoid exploiting educational sponsorship to force contributions,
and must not consider mobilization of sponsorships as mandatory conditions for
provision of educational and training services.

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3. The management and use of sponsorships must
conform to the principle of cost efficiency, effectiveness, serving the right
purposes, avoiding any loss or wastefulness.

4. Physical objects that are not suitable for use
in educational institutions or those that are harmful or dangerous to the
environment and the health of officials, teachers, employees and students must
be avoided.

5. Sponsors should be encouraged to put their own
stakes in the construction and purchase of equipment and the complete
installation thereof for handover to educational institutions according to the
agreement and guidance of educational establishments.

6. Organizations and individuals should be
encouraged to offer their sponsorships and aids for the purposes of educational
development, improvement of educational infrastructure, support for teaching,
learning and educational activities at educational institutions.

Article 3. Details of
sponsorships to be mobilized and received

1. Educational institutions shall be entitled to
mobilize and receive sponsorships based on the following details:

a) Donating equipment and supplies as sponsorships
for teaching and learning activities; donating equipment as sponsorship for
scientific researches; carrying out refurbishment, repair and construction of
facilities as sponsorships for educational activities carried out at
educational institutions;

b) Giving support for educational, training and
scientific research activities performed at educational institutions.

2. Sponsorships shall not be mobilized to pay
teaching remunerations, expenses directly relating to school administrators,
teachers, lecturers and staff members, school security and safety activities;
remunerations for watching student’s vehicles; remunerations for maintenance of
school or class hygiene; rewards to school administrators, teachers, staff
members; other overheads of educational institutions.

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1. Cash sponsorships: Sponsors may transfer a sum
of money in the Vietnam dong or another foreign currency, diamonds, gems and
precious metals directly to educational institutions or into accounts of
educational institutions opened at state treasuries or commercial banks.

2. Sponsorships in kind: Sponsors may transfer to educational
institutions such material objects as textbooks, notebooks, clothes, food, food
supplies, materials, equipment, teaching aids, construction works and other
valuable objects in order to satisfy actual needs of students and educational
institutions.

As regards construction works transferred as a
sponsorship, evaluation and approval of technical designs and total cost
estimates, granting of construction permits, quality control of construction
works, pre-acceptance testing, hand-over, warranty and insurance shall be
conformable to existing legislative regulations on capital construction
investment.

3. Non-material sponsorships: Sponsors may transfer
or grant rights of free use of copyrights and rights of ownership of property
under intellectual property protection; land use rights; contribution of labor
days; provide training services, and those relating to sightseeing tours,
surveys, seminars, or consultants, free of charge to educational institutions.

Chapter II

PROCESS OF MOBILIZATION,
RECEIPT, MANAGEMENT AND USE OF SPONSORSHIPS

Article 5. Sponsorship
mobilization

1. Based on plans of activities in an academic year
and estimates of the budget allocated by State regulatory authorities, on a
regular or irregular basis, educational institutions shall draw up plans for
mobilization of sponsorships to report to the subdepartments of education and
training to obtain their approval with respect to early childhood education
institutions, primary education institutions and lower secondary education
institutions; report to the departments of education and training to seek their
approval with respect to upper secondary education institutions and other
educational institutions under the their jurisdiction, before commencing
mobilization of sponsorships.

As for pedagogy post-secondary schools, pedagogy
colleges and higher education institutions, the plan for mobilization of
sponsorships must submit to the School Board or the Board of Directors for its
approval before starting mobilization and report to the direct superior body.

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3. The mobilization plan must clearly define the
contents, purposes, beneficiaries, cost estimates and plans to carry out
activities that need to be sponsored.

Article 6. Receipt of
sponsorships

1. Establishment of the Sponsorship Receiving Panel

a) An educational institution shall be responsible
for establishing the Sponsorship Receiving Panel. The Sponsorship Receiving
Panel shall comprise the following main members: the head of an educational
institution, the chief accountant, the parent representative council or the
Board of Representatives of Communist Youth Union of Ho Chi Minh City, the
Student Association; representatives of the community at the area where the
educational institution is located (if any);

b) The head of an educational institution shall
become the group leader;

c) The Sponsorship Receiving Panel shall be
responsible for widely informing and disseminating the purposes, significance
and principles of sponsorship activities; provide information on the time, address,
name and deposit account number of the educational institution receiving
sponsorships; pre-acceptance testing, transfer and use of in-kind or
non-material sponsorships;

d) The Sponsorship Receiving Panel shall be
automatically dissolved after completion of sponsorship tasks.

2. The educational institution shall implement the
process of receiving sponsorships as follows:

a) Cash sponsorships:

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– In case sponsorships are granted in the form of
diamonds, gems, precious metals or other valuable objects, the educational
institution shall collaborate with the Sponsorship Receiving Panel in selling
them to commercial banks or auction organizers, and send the proceeds to that
educational institution’s account.

b) In-kind sponsorships:

– The educational institution shall cooperate with
the Sponsorship Receiving Panel in carrying out the procedures for receiving
the transfer, site and warehousing preparations for the preservation of donated
objects in a fast and convenient manner;

– As regards a capital construction project in the
form of “turnkey” granted as a sponsorship, the sponsor shall be
obliged to hand over dossiers, documents and other evidences related to
construction activities to the educational institution and the financial body
at the same level in order to enter the value of the construction project of
which handover is completed into the accounting record. The preparation of the
financial report on capital according to the provisions of the Circular No.
09/2016 /TT-BTC dated January 18, 2016 of the Ministry of Finance prescribing the
financial reporting of completed projects financed by the state budget shall be
encouraged;

– If equipment or machinery is granted as a
sponsorship, the sponsor shall supply documents and/or technical dossiers to
the educational institution according to regulations in force.

c) As for non-material sponsorships, the
educational institution shall receive, manage and use them in accordance with
legislative regulations on intellectual property and other laws in force.

In case of the land use right granted as a
sponsorship, the sponsor shall provide dossiers related to that land use right
and complete the procedures for transfer of that land use right transfer to the
educational institution for its receipt, management and use in accordance with
land legislation.

Article 7. Use and management
of sponsorships

1. The educational institution shall draw up the
plan for use of a sponsorship, clearing stating the purposes and beneficiaries
of that sponsorship; the method and progress of implementation of the plan;
operational quality, quality of products or facilities together with the
detailed estimate of costs in conformity with regulations on current norms and
standards.

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2. The plan for use of a sponsorship must be
implemented in compliance with the predetermined objectives, must be according
to schedule, ensure product quality, conformity with prescribed standards or
norms, and must comply with existing regulations on capital construction investment
and procurement processes and procedures. Educational institutions
must prepare a financial finalization report for completed items and make it
known to students and society for supervisory and assessment purposes.

3. Products and construction works formed by using
sponsorships must serve right functions and shall receive funds for their
regular care and maintenance in order to promote their efficiency, avoid any
loss or waste.

4. Value of a sponsorship must be monitored and
entered into accounting records of the educational institution in accordance
with regulations in force.

Article 8. Financial reporting
and financial disclosure

1. Sponsorships must be consolidated on a timely
basis into revenue and expense financial statements over reporting periods and
annual financial statements in accordance with laws.

2. The superior budget unit shall be responsible
for verifying and considering approval of financial finalization reports of the
inferior budget unit.

3. The educational institution using sponsorships
must disclose contents of annual financial statements and publish annual
revenue and expense statements for sponsorships.

a) Information of financial disclosure shall
include the description of sponsorship, sponsor’s name, sponsorship value, accounting
entries of revenues and expenses and auditing results (if any);

b) Form of financial disclosure: The written
document containing financial information to be disclosed must be submitted to
the superior supervisory body having competence in approving the sponsorship
mobilization plan and sent to the same-level financial body; shall be publicly
posted at the head office of the educational institution receiving sponsorships
or shall be made known to the public in any other form;

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Chapter III

IMPLEMENTATION ORGANIZATION

Article 9. Responsibilities of
the People’s Committees of centrally-affiliated cities and provinces (hereinafter
referred to as provincial People’s Committee)

1. Direct district-level People’s Committees,
educational regulatory bodies, financial regulatory bodies and sectoral
administrations concerned to implement this Circular within localities under
their jurisdiction.

2. Direct the departments of education and training
and sectoral administrations concerned to organize the inspection and
examination of implementation of this Circular within localities under their
jurisdiction, promptly adjust and handle violations.

Article 10. Responsibilities
of the departments of education and training

1. Advise provincial People’s Committees to guide
and direct the implementation of this Circular within localities under their
jurisdiction.

2. Preside over, and collaborate with financial
bodies, inspecting bodies and units involved in, conducting inspection and
examination of the implementation, promptly adjusting and handling violations.

3. Approve sponsorship mobilization plans of upper
secondary education institutions and other educational institutions under their
management in order to ensure that they match the tasks to be performed in a
new academic year.

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Article 11. Responsibilities
of the subdepartments of education and training

1. Preside over, and collaborate with financial
bodies, inspecting bodies and units involved in, conducting inspection and
examination of the implementation of this Circular, promptly adjusting and
handling violations.

2. Approve sponsorship mobilization plans of early
childhood education institutions, primary education institutions and lower
secondary education institutions in order to ensure that they match the tasks
to be performed in a new academic year.

3. Submit consolidated reports to the
district-level People’s Committees on the situation of mobilization, receipt,
management and use of sponsorships of educational institutions under their
management.

Article 12. Responsibilities
of heads of educational institutions

The heads of educational institutions shall assume
responsibilities before law for the mobilization, receipt, management and use
of sponsorships for educational institutions, specifically including:

1. Organize the implementation of the provisions of
this Circular; carry out review and evaluation in order to improve and raise
the efficiency of mobilization, receipt, management and use of sponsorships.

2. Approve financial statements of sponsorships as
provided for in clause 3, Article 8 of this Circular; sending results to
superior supervisory agencies and sponsors.

3. Establish the Sponsorship Receiving Panel as
provided in clause 1 Article 6 hereof.

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5. Cooperate with sponsors in implementing
technical measures, processes and procedures in the course of implementation of
projects so as to ensure the quality and aesthetic of products and construction
works, and assure that they are suitable for the educational environment.

6. Organize the pre-acceptance testing of products
manufactured and construction works implemented by sponsors themselves under
the provisions of laws and have the responsibility to manage, maintain and care
for them so as to ensure that these products or construction works are used
efficiently and for the right purposes.

7. Report to superior supervisory agencies on the
mobilization, receipt, management and use of sponsorships.

8. Report and explain to bodies having competence
in supervision, inspection and audit of management and use of sponsorships at
educational institutions upon request.

9. Explain and answer queries (if any) of teachers,
school administrators, staff members, students, student’s parents and sponsors
about receipt, management and use of sponsorships.

Article 13. Responsibilities
of the Parent Representative Council

1. Collaborate with educational institutions in
mobilization, receipt, management and use of sponsorships.

2. Assign the council’s member to participate in
the Sponsorship Receiving Panel of the educational institution in order to
spread and disseminate information about purposes, significance, principles,
management and use of sponsorships to all student’s parents.

3. Assign its members to participate in the process
of receipt of sponsorships, pre-acceptance testing, handover and distribution
of in-kind or non-material sponsorships.

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Article 14. Responsibilities
of the School Board

The School Board in a public educational
institution, the Management Board of a people-founded and private education
institution (hereinafter referred to as School Board) shall assume the
following responsibilities:

1. Give its consent to the sponsorship plan of an
early childhood, primary, lower secondary or upper secondary education
institution before submitting it to the department of education and training or
the subdepartment of education and training to obtain its approval decision;
approve the sponsorship mobilization plan of a pedagogy secondary school, a
pedagogy college and a higher education institution.

2. Inspect and oversee implementation of the
process of mobilization, receipt, management and use of sponsorships at
educational institutions in accordance with this Circular.

Article 15. Rewarding and
sanctioning

1. Sponsors who make positive contributions to the
education and training development shall be honored by the head of the
educational institution and the bodies in charge of managing educational
institutions within their competence or recommend rewarding forms to superior
supervisory agencies in accordance with the provisions of the Law on Emulation
and Rewarding.

2. Any entity, organization, person or head of
educational institutions receiving sponsorships that implements the process of
mobilizing, receiving, managing and using sponsorships in breach of provisions
laid down herein shall, depending on the severity of violation, be subject to
administrative penalties or criminal prosecutions in accordance with laws in
force.

Article 16. Entry into force

1. This Circular shall enter into force from
September 18, 2018. This Circular shall replace the Circular No.
29/2012/TT-BGDDT dated September 10, 2012 of the Ministry of Education and
Training, prescribing sponsorships for educational institutions in the national
education system.

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PP. MINISTER
DEPUTY MINISTER

Pham Manh Hung