Thông tư 105/2001/TT-BTC

Funds for State official and employee training and fostering shall be annually apportioned in the budget estimates of the ministries, branches, provinces and centrally-run cities.

Funds for State official and employee training and fostering shall be used for the performance of the tasks of training and fostering officials and employees, managed by the ministries, branches and localities, according to their annual State official and employee training and fostering plans already approved by competent authorities on the basis of the State official and employee training and fostering plan of the Government Commission for Organization and Personnel.

This Circular guides in detail the spending contents and levels; the estimate elaboration; and funds execution and final settlement.- (Summary)