Ho Chi Minh City Department of Education and Training provides additional guidance on the implementation of Circular No. 55 and Circular No. 16

Accordingly, regarding the regulations on funding for educational institutions as stipulated in Circular 16, the Ho Chi Minh City Department of Education and Training requests that educational institutions not authorize parent-teacher associations to organize fundraising activities. They should not exploit fundraising to coerce parents into contributing and should not consider fundraising as a condition for providing educational and training services.

The fundraising plan must be approved by the School Board and the Pedagogical Council before fundraising begins, and reported to the directly supervising authority; implementation can only proceed after receiving official approval from the Ho Chi Minh City Department of Education and Training.

At the same time, it is suggested that schools should not focus their fundraising efforts solely on parents of students currently enrolled, but instead broaden their fundraising targets to include: domestic and foreign businesses, corporations, and economic organizations; political and social organizations, non-governmental organizations; and individuals and philanthropists with a charitable spirit.

Monetary donations must be documented with a donation receipt accompanied by a list of signed parents, along with a receipt voucher and a detailed accounting ledger to track the donated funds separately and record them in the accounting system as prescribed.

Regarding fundraising for facilities and equipment, the Ho Chi Minh City Department of Education and Training requires schools not to solicit donations for purchases or repair projects. Educational institutions can budget for these items and utilize state funds, revenue from educational activities, and development funds for annual purchases and repairs as regulated.

The plan submitted for approval must clearly define the purpose of the fundraising request. The fundraising content should specify the target audience for each item.

Sponsors are encouraged to independently organize and carry out the investment in construction, equipment procurement, and complete installation for handover to educational institutions according to the agreement and guidance of the educational institutions.

For in-kind donations that have long-term use or are of a specific nature, the receiving unit must conduct an assessment, prepare a record, and report to the department for consideration and approval before putting them into use. The unit is also responsible for the suitability, safety, and effectiveness of the donated items. For projects affecting the structural integrity of the educational institution's assets, the unit must attach construction drawings.

The head of the educational institution is legally responsible for soliciting, receiving, managing, and utilizing donations.

It is strictly prohibited to use funds allocated by parents to purchase machinery, equipment, or teaching materials for the school or classroom.

Regarding the allocation of operating funds for parent-teacher associations, the Ho Chi Minh City Department of Education and Training requests strict adherence to the regulations in Circular No. 55/2011. It is strictly prohibited to misuse the name of the parent-teacher association to collect fees outside the regulations stipulated in Circular No. 55.

The Ho Chi Minh City Department of Education and Training emphasizes that the operating budget of the parent-teacher association is managed and used by the parent-teacher association itself and only serves the direct activities of the parent-teacher association.

The funds of the Parents' Association shall not be used for the following purposes: “Protecting school facilities, ensuring school security, supervising students' transportation, cleaning classrooms and the school grounds, rewarding school administrators, teachers, and staff, purchasing machinery, equipment, and teaching materials for the school, classrooms, or for school administrators, teachers, and staff, supporting management, teaching organization, and educational activities, repairing, upgrading, and constructing new school facilities.”

The principal, in consultation with the head of the school's parent-teacher association, will decide on the plan for using the association's funds and will only use them after unanimous agreement from the entire parent-teacher association.

The Ho Chi Minh City Department of Education and Training requests that the People's Committees of wards, communes, and special zones be responsible for organizing and implementing regulations on funding for preschools, primary schools, and secondary schools.

Simultaneously, they are responsible for implementing and guiding the units under their management to comply with the regulations in Circular No. 16 and Circular No. 55.

Source: https://giaoducthoidai.vn/so-gddt-tphcm-huong-dan-bo-sung-ve-thuc-hien-thong-tu-so-55-va-thong-tu-so-16-post749997.html