Hanoi Department of Education and Training has just issued guidance on revenue and expenditure management for the 2026-2027 school year to the People's Committees of communes, wards and educational institutions.
Accordingly, for public educational institutions (excluding high-quality public educational institutions), service fees serving and supporting educational activities are implemented according to Resolution No. 60/2025/NQ-HĐND of the Hanoi City People's Council stipulating the list of fees and collection levels, and the management mechanism for revenue and expenditure for these services at public preschool, general education and continuing education institutions.
At the same time, the implementation is also based on Resolution No. 84/2026/NQ-HĐND of the City People's Council on the mechanism for supporting semi-boarding meals for elementary school students in Hanoi city from the 2026-2027 school year, Document No. 45/UBND - KGVX of the City People's Committee on the implementation of Resolution No. 60/2025/NQ-HĐND and related guiding documents.
For high-quality public educational institutions, revenue and expenditure are implemented according to separate regulations on the list of revenues, revenue levels and revenue and expenditure management mechanisms for services according to the criteria of high-quality educational services issued by competent authorities.
For private and semi-public educational institutions, revenue and financial management mechanisms are implemented according to the policy of encouraging socialization stipulated in Decree No. 104/2024/ND-CP of the Government stipulating policies to encourage socialization for activities in the fields of education, vocational training, health, culture, sports, environment and current guiding documents.
Regarding other fees, the tailoring and purchasing of uniforms, sportswear, badges, the Department of Education and Training requests schools to strictly implement Circular No. 26/2009/TT-BGDĐT of the Ministry of Education and Training. Parents or the Parents' Representative Board voluntarily organize the tailoring or purchasing of uniforms in accordance with regulations, the school does not arbitrarily collect money or force students to buy uniforms.
The receipt of funding sources is carried out in accordance with the provisions of Circular No. 16/2018/TT-BGDĐT of the Ministry of Education and Training regulating funding for educational institutions under the national education system. The receipt must ensure the principles of voluntariness, publicity, transparency, no coercion or regulations on the minimum funding level.
Regarding the operating expenses of the Parents' Representative Board, the Hanoi Department of Education and Training reminds schools to strictly implement Circular No. 55/2011/TT-BGDĐT of the Ministry of Education and Training promulgating the Charter of the Parents' Representative Board. Educational institutions are absolutely not allowed to collect per capita funds, class funds, and school funds against regulations.
