Request for public disclosure of income and expenditure
The Hanoi Department of Education and Training (DET) has issued Document No. 2999/SGDDT-KHTC on instructions to strengthen revenue and expenditure management for the 2024-2025 school year.
Accordingly, the Department of Education and Training requires public, private, and non-public educational institutions to disseminate to all staff, teachers, and parents the revenue and expenditure directives of educational management levels; and publicly post the directives.
Educational institutions are only allowed to collect fees according to regulations (public educational institutions are only allowed to collect other fees after receiving written consent from the superior management agency).
Educational institutions are not allowed to collect or use the name of the Parents' Association to collect fees outside of the regulations. The school must coordinate well with the Parents' Association in managing and using the operating budget of the Parents' Association to ensure compliance with the regulations in Article 10 of Circular No. 55/2011/TT-BGDDT.
Disseminate the charter of the Parents' Association to parents. Educational institutions do not directly collect operating expenses for the Parents' Association.
Pay tuition fees by non-cash payment method in Official Dispatch No. 2086/SGDDT-KHTC dated July 18, 2022 of the Department of Education and Training on instructions for paying tuition fees by non-cash payment method.
Hold the principal accountable if there is overcharging.
Regarding revenue and expenditure management, the Department of Education and Training requires public educational institutions to return receipts promptly, completely and in accordance with regulations when collecting money from students. Absolutely do not assign teachers the task of directly collecting and spending money;
Monitor and record all other revenues arising at the unit in a timely and complete manner to ensure compliance with regulations;
Strictly implement the State Budget Law dated June 25, 2015; Accounting Law dated November 20, 2015 and documents regulating current financial and accounting regimes;
There is a suitable exemption or reduction of other fees for students with preferential policies or economic difficulties. Absolutely do not let students drop out of school because their families are poor and cannot pay. Extend the collection time, do not collect multiple fees at the same time.
Be accountable to learners and society for collection levels and amounts. Absolutely do not allow "over-collection" at the beginning of the school year. Heads of educational institutions are responsible to superior management agencies for any illegal revenue and expenditure.
Implement electronic invoices, tax registration, tax declaration and settlement and fulfill tax obligations according to the provisions of law.
For private educational institutions, revenue and expenditure management is carried out as follows:
When collecting money from students, educational institutions must return receipts promptly, completely, and in accordance with regulations. Absolutely do not assign teachers the task of directly collecting and disbursing money;
Monitor and record all other revenues arising at the unit in a timely and complete manner to ensure compliance with regulations;
Strictly comply with the provisions of law on accounting, auditing, obligations to the state budget and other relevant current regulations. Annually, implement the financial disclosure regime and prepare financial reports to send to the industry management agency, financial agency and tax agency at the same level according to the current accounting regime. Organize the implementation of accounting and statistics work; conduct annual audits and publicize audit results according to the provisions of law.
