Announcing the results of financial inspections at two high schools in Ho Chi Minh City

The Inspectorate of the Departmentof Education and Training of Ho Chi Minh City has just announced the inspection conclusions No. 12/KL-TTr and 13/KL-TTr, inspecting the implementation of regulations on collection, management; use of tuition fees and other financial resources for Bui Thi Xuan High School (District 1), Vietnam-Australia International High School (Phu Nhuan District).

According to the inspection conclusion, Vietnam Australia International High School, in the 2023-2024 school year, the school has 133 students, but the school collected more than 34.6 billion VND in tuition and fees. Regarding tuition fees, the school collected more than 184.3 million VND/school year/student for grade 10, more than 191.6 million VND/school year/student for grade 11, and more than 194.1 million VND/school year/student for grade 12.

Also in this school year, the school spent more than 13.9 billion VND to pay salaries to foreign and Vietnamese teachers, spent more than 11.7 billion VND to pay salaries to staff and employees; paid personal income tax for teachers, staff and officers more than 4.7 billion VND.

The Chief Inspector of the Department recommended that the Director of the Department of Education and Training direct the Department of Organization and Personnel to advise the Director of the Department of Education and Training to handle the principal's responsibilities from the time the incident arose until now.

In addition, the school also spent 500 million VND to pay for facility rental, 3.1 billion VND for student activities, more than 2.39 billion VND for advertising - enrollment - reception, and more than 1.9 billion VND for repairing and renovating classrooms.

In the 2024-2025 school year, the school has 131 students, but collected more than 29 billion VND in tuition and fees. Regarding tuition, the school collects more than 190.8 million VND/school year/student from grade 10 students, more than 198 million VND/school year/student from grade 11 students, and more than 200 million VND/school year/student from grade 12 students.

Also in the above school year, Vietnam Australia International High School spent more than 14.3 billion VND to pay salaries to foreign and Vietnamese teachers, more than 11.6 billion VND to pay salaries to staff and employees, more than 5 billion VND to pay personal income tax, more than 2.5 billion VND for student movement activities, and more than 3.9 billion VND for advertising - hospitality - enrollment.

This inspection conclusion said that since 2013, Vietnam Australia International High School has submitted a proposal to increase tuition fees since 2014, reported on the operation situation and received approval from the leaders of the Ho Chi Minh City Department of Education and Training.

However, from 2014 until the time of inspection, the school did not comply with the regulations of the Department of Finance - Education and Training on 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 based on a suitable roadmap for each year, and submitted it to the Department of Education and Training before implementation, while implementing a one-time tuition increase of 14% in 2014 compared to 2013 and applying it until now.

The Chief Inspector of the Department recommended that the Director of the Department of Education and Training direct the Department of Organization and Personnel to advise the Director of the Department of Education and Training to handle the principal's responsibilities from the time the incident arose until now, for not making a plan to adjust tuition fees and other collections and submitting it to the Department of Education and Training before implementation as directed.

Inspector of the Department of Education and Training of Ho Chi Minh City requested the Principal of Bui Thi Xuan High School to recover more than 307 million VND spent in 2024.

At Bui Thi Xuan High School (District 1 - Ho Chi Minh City), the inspection conclusion stated: In the 2023-2024 school year, there was no specific revenue and expenditure estimate for each revenue item, and the revenue and expenditure plan for each revenue item was not made public 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 for the collection content "Service fees for information technology application and digital transformation" which is not in accordance with regulations.

In addition, Bui Thi Xuan High School established an internal spending regulation, 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 estimate, which is not consistent with 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.

The inspection conclusion stated that the school spent from the above sources of revenue for school activities when it was not specified in the 2024 Internal Expenditure Regulations, and there was no expenditure estimate, which was not enough of a basis for making the expenditure.

The school spends directly on the revenue from organizing 2 sessions/day of teaching, which 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 Ho Chi Minh City People's Council.

Inspectors of the Ho Chi Minh City Department of Education and Training requested the Principal of Bui Thi Xuan High School to recover more than VND 307 million spent in 2024, pending instructions from the Department's Financial Planning Department.

Source: https://nld.com.vn/cong-bo-ket-luan-thanh-tra-ve-tai-chinh-tai-2-truong-thpt-o-tp-hcm-196250420160605051.htm