According to the Department of Education and Training (DET) of Ho Chi Minh City, from the 2020-2021 school year to the 2024-2025 school year, Ly Tu Trong College of Ho Chi Minh City has temporarily collected tuition fees from 15,943 students, with a total amount of more than 158 billion VND; has refunded 13,921 students, with a total amount of 137.6 billion VND. Currently, the total amount of VND 20.4 billion has not been refunded to 2,022 students.
According to the report, the school's temporary tuition fee collection is based on Decree 86/2015/ND-CP, Decree 81/2021/ND-CP and Inter-Departmental Instruction 3841/HDLS-SGDDT-SLDTBXH-STC.
However, this guidance only applies to non-public educational institutions and state-owned enterprises. Therefore, the School's application to temporarily collect tuition fees for students who are exempted from or have reduced tuition fees, and then refund them at the end of the school year, is not in accordance with regulations.
Similarly, in the school years from 2021-2022 to 2024-2025, the temporary tuition fee collection for this group of subjects is also not in accordance with the provisions of Decree 81/2021/ND-CP.
The school has not urgently implemented and completely handled the refund of tuition exemptions and reductions, leading to a large amount of tuition exemptions and reductions for students who are exempted from tuition fees.
The amount of tuition fees collected by students at the beginning of the school year recorded by the school is the tuition fees collected together with the tuition fees collected by other subjects not subject to the policy, this amount and other fees are deposited by the school into the deposit account opened at the commercial bank for general monitoring. Ly Tu Trong College in Ho Chi Minh City has not yet paid all tuition fees to the State Treasury for management and use according to regulations.
For the above reason, bank interest arising from the amount of temporary collection (testers) cannot be separated from the collection of other revenues.
The school will take into account the tuition fee collection account for the amount of tuition fees temporarily collected from students who are exempted from or have their tuition reduced and withdraw the estimated tuition fee compensation to the deposit account of the unit opened at the State Treasury to refund to students at the end of the school year.
However, with the two amounts mentioned above, Ly Tu Trong College in Ho Chi Minh City may show data in accounting books but do not clearly state the temporary collection and payment in the settlement report and annual financial report, which is not in accordance with the regulations of the Ministry of Finance.
In addition, the document also pointed out many other administrative violations in the field of vocational education or showed signs of violating the law in public financial management, public asset management and use, accounting, and bidding activities.
According to the Department of Education and Training of Ho Chi Minh City, in order to have a basis to submit to the People's Committee for consideration and decision on handling administrative violations in the field of vocational education or showing signs of violating the law of Ly Tu Trong College of Ho Chi Minh City, the Department is coordinating with the City Police and related units to complete the contents of advising the People's Committee of Ho Chi Minh City.
