Ho Chi Minh City: Conclusion of the inspection of revenue and expenditure of Vietnam-Australia International School and Bui Thi Xuan

On April 20, the Department of Education and Training of Ho Chi Minh City announced the conclusion of the inspection of the implementation of regulations on collection, management, and use of tuition fees and other financial resources for Vietnam-Australia International High School (SIC) and Bui Thi Xuan High School (District 1, Ho Chi Minh City).

Vietnam Australia International High School is a public international school managed by the Department of Education and Training of Ho Chi Minh City.

PHOTO: school website

Vietnam Australia International High School increased tuition fees without reporting

Accordingly, the inspection conclusion for Vietnam Australia International High School stated that in the 2023-2024 school year, there were 133 students, the school collected 34,667 billion VND in tuition and fees. Regarding tuition fees, the school collected 184,395 million VND/student for grade 10; 191,674 million VND/student for grade 11; and 194.1 million VND/student for grade 12.

During this school year, the school spent more than 13,924 billion VND on salaries for foreign and Vietnamese teachers; more than 11,723 billion VND on salaries for staff; paid personal income tax for teachers and staff more than 4,786 billion VND. In addition, the school also paid 500 million VND for facility rental, more than 3,134 billion VND for student movement activities; more than 2,395 billion VND for advertising, enrollment, and reception, more than 1,961 billion VND for classroom renovation and repair, and many other expenses...

In 2024-2025, Vietnam Australia International High School has 131 students, collecting 29,083 billion VND in tuition and fees. Regarding tuition, the school collects 190,874 million VND/student for grade 10 students; 198,408 million VND/student for grade 11 students; and 200,920 million VND/student for grade 12 students.

Also in this school year, salaries for teachers, staff and personal income tax still account for the majority of expenses. The school spent more than 14,359 billion VND on salaries for foreign and Vietnamese teachers; more than 11,682 billion VND on salaries for staff; and more than 5 billion VND on personal income tax. Notably, student movement expenses decreased to more than 2.5 billion VND; expenses for advertising, hospitality, and enrollment increased to more than 3.9 billion VND.

In particular, the Inspector of the Department of Education and Training of Ho Chi Minh City said that in 2013, the Vietnam-Australia International High School submitted a report on the increase in tuition fees from the 2014 school year, reporting on the operation situation. The leader of the Department of Education and Training of Ho Chi Minh City commented: "Agree to allow the school to have a plan to adjust tuition fees and other revenues to ensure the principle of collecting enough to cover expenses on the basis of a suitable annual roadmap, the school has a specific plan to submit to the Department of Education and Training before implementation".

However, from 2014 to the time of inspection, Vietnam Australia International High School did not comply with the regulations of the Department of Finance - Education and Training regulating the tuition fees at the school; did not implement the plan to adjust tuition fees and other revenues to ensure the principle of collecting enough to cover expenses on the basis of a suitable roadmap each year, submitted to the Department of Education and Training before implementation, but the school increased tuition fees once from 2014 by 14% compared to 2013 until now.

Bui Thi Xuan High School must recover wrongly spent money.

In the inspection conclusion of Bui Thi Xuan High School (District 1, Ho Chi Minh City), the Department of Education and Training Inspectorate pointed out that in the 2023-2024 school year, this school did not estimate specific revenue and expenditure for each revenue item, and did not publicly disclose the revenue and expenditure plan for each revenue item to parents before implementation, which is not in accordance with the resolution of the Ho Chi Minh City People's Council.

Regarding the collection content and names of the fees, the school has collected the entire school year's collection of "IT application and digital transformation utility service fees" which is not in accordance with regulations.

Bui Thi Xuan High School established internal spending regulations, spending from revenue sources for organizing 2 sessions/day of teaching, direct spending, and spending evenly for the teaching staff outside the revenue and expenditure estimates is not suitable to the nature of the revenue content as prescribed.

In 2024, the school incurred expenditures from revenue from organizing foreign language and talent classes of more than 303 million VND, and from organizing nutrition talent classes of more than 3,991 million VND.

According to the Inspectorate, the above revenue did not arise in 2024, but the school spent from revenue from organizing foreign language and talent classes, and money for organizing nutrition classes in 2024 for school activities when it was not specified in the internal spending regulations in 2024, and there was no spending estimate, which is not enough basis for spending.

The school spends directly on the revenue from organizing 2 sessions/day of teaching, but does not ensure the principle of using the revenue for the right purpose, ensuring the principle of full collection and full expenditure, in accordance with the actual situation of the unit according to the resolution of the People's Council.

The Inspector of the Department of Education and Training requested Bui Thi Xuan High School to recover more than 307 million VND spent in 2024 from the revenue from organizing foreign language and talent classes, and nutrition talent classes that have not been specified in the internal spending regulations for 2024, and have no estimated spending, awaiting instructions from the Department's Planning and Finance Department.

Source: https://thanhnien.vn/tphcm-ket-luan-thanh-tra-thu-chi-cua-truong-quoc-te-viet-uc-va-bui-thi-xuan-18525042015533327.htm