Joint Circular No. 02/2009/TTLT/BTC-BVHTTDL on financial expenditure regulations for sports competitions

JOINT CIRCULAR

REGULATIONS ON EXPENSES FOR SPORTING COMPETITIONS

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.
Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
The Ministry of Finance and the Ministry of Culture, Sports and Tourism jointly issue regulations on financial expenditure for sporting competitions organized in Vietnam as follows:

I - GENERAL PROVISIONS:

Article 1. Scope of Application:

This Circular stipulates the financial expenditure regime applicable to domestic sporting competitions and officially international sporting competitions held in Vietnam decided by competent state management authorities in the sports sector (excluding football competitions within the system of the Vietnam Football Federation), hereinafter referred to as sporting competitions, including:

1.1 Domestic sporting competitions at national level:

- National Sports Games;

- National single-sport competitions;

- National Mass Sports Festival;

- National Paralympic Competitions.

1.2 Sporting competitions at regional, provincial, and centrally-administered city levels:

- Regional and provincial Sports Games;

- Single-sport competitions;

- Mass Sports Festivals;

- Paralympic Competitions.

1.3 Official international sporting competitions held in Vietnam (excluding regional, continental, and world sports festivals).

In addition to the above sporting competitions, other sports festivals and competitions organized by ministries, sectors, and localities shall refer to this Circular to specify specific expenditure levels in accordance with the actual situation of the ministries, sectors, and localities.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Members of the Steering Committee, Organizing Committee, and specialized sub-committees of the National Sports Games and sports festivals;

b) Members of the Organizing Committee and specialized sub-committees of each competition;

c) Referees, supervisors, and secretaries of the competitions;

d) Athletes and coaches;

e) Police, medical staff, security personnel, and service staff at competition venues.

II - SPECIFIC PROVISIONS

1. Content of expenditure:

- Expenditure on meals and awards for athletes and coaches;

- Expenditure on travel and accommodation rental (if any) for the subjects specified in point 2, Part I of this Circular;

- Expenditure on meals and allowances for members of the Steering Committee, Organizing Committee, specialized sub-committees, referees, and supervisors;

- Allowances for medical staff, police, law enforcement personnel, security forces, and other service staff;

- Rental fees for venues, electricity, and water at competition sites;

- Expenditure on transportation, equipment rental, and other services for organizing the competition;

- Expenditure on opening ceremonies, decoration, publicity, closing ceremonies, Organizing Committee meetings, referee training sessions, and press conferences;

- Expenditure on printing tickets, invitations, minutes, and reports on competition results;

- Expenditure on making medals, flags, and cups;

- Other related expenditures for organizing the competition.

2. Expenditure levels:

2.1 For domestic sporting competitions:

2.1.1 Expenditure on meals:

a) Meal expenses during the organization of the competition for the subjects specified in point a, b, and c of item 2, Part I of this Circular (including up to two days before the preparatory work for referee training and one day after the competition) are as follows:

- For national-level competitions (including both official and expanded): Not exceeding 60,000 VND/person/day

- For regional and provincial-level competitions: From 25,000 VND/person/day to 50,000 VND/person/day

- For subjects receiving salary from the state budget who have been provided meal allowance during their participation in sporting competitions will not be entitled to travel expense reimbursement according to the current travel expense regulations during their participation in sporting competitions.

b) Meal expenses for athletes and coaches shall be implemented in accordance with Joint Circular No. 127/2008/TTLT/BTC-BVHTTDL dated December 24, 2008 of the Ministry of Finance and the Ministry of Culture, Sports and Tourism guiding the implementation of nutritional allowances for athletes and sports coaches.

2.1.2 Allowance for actual duty performance per day, session, or match (for Volleyball, Handball, Basketball, Water Polo, Beach Volleyball, Tennis):

Allowance for actual duty performance is calculated based on the actual number of working days or matches. For subjects whose allowance cannot be calculated based on working days but rather on matches, the maximum payment for allowance shall not exceed three sessions or matches per person per day.

a) For national-level competitions (including both official and expanded):

- Steering Committee, Organizing Committee, Heads, and Deputy Heads of specialized sub-committees: 100,000 VND/person/day

- Members of specialized sub-committees: 80,000 VND/person/day

- Supervisors and chief referees: 70,000 VND/person/session

- Secretaries and other referees: 50,000 VND/person/session

- Police and medical staff: 40,000 VND/person/session

- Law enforcement, security, and service staff: 35,000 VND/person/session

b) For regional and provincial-level competitions:

- Steering Committee, Organizing Committee, Heads, and Deputy Heads of specialized sub-committees: 35,000 - 65,000 VND/person/day

- Members of specialized sub-committees: 25,000 - 50,000 VND/person/day

- Supervisors and chief referees: 35,000 - 50,000 VND/person/session

- Secretaries and other referees: 25,000 - 40,000 VND/person/session

- Medical staff: 20,000 - 35,000 VND/person/session

- Law enforcement, security, and service staff: 15,000 - 30,000 VND/person/session.

2.1.3 Levels of expenditure for mass performances and parades for the National Sports Games, National Sports Festivals, and provincial-level events are as follows:

a) For the creation, staging, and directing of mass performances: payment according to economic contracts between the Organizing Committee and organizations or individuals, with the amount based on Decree No. 61/2002/NĐ-CP dated June 11, 2002 of the Government on remuneration systems and Circular Joint No. 21/2003/TTLT-VHTT-BTC dated July 1, 2003 of the Ministry of Culture, Sports and Tourism and the Ministry of Finance on guidelines for the payment of remuneration systems, the establishment and use of remuneration funds for certain works prescribed in Decree No. 61/2002/NĐ-CP.

b) Allowance for participants in mass performances, parades, formations, and letter displays:

- Trainers:

+ Training sessions: VND 15,000 - 25,000 per person per session

+ Final rehearsals (maximum two sessions): VND 20,000 - 30,000 per person per session

+ Official performance: VND 40,000 - 60,000 per person per session

- Management and guidance teachers: VND 30,000 - 50,000 per person per session

2.2 For officially organized international sports competitions held in Vietnam:

a) Food expenses during the organization of the competition (including up to two days before preparation work for referee training and one day after the competition):

- For members of the Steering Committee, Organizing Committee, specialized sub-committees, referees, and supervisors who are Vietnamese citizens: Implemented according to the regulations for organizing national-level sports competitions.

- For foreign officials, referees, and supervisors: Implemented according to actual conditions but not exceeding the state's regulations on hosting foreign guests as stipulated in Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance on the financial expenditure system for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam.

b) Allowance for actual duty performance per day, session, or match (for Volleyball, Handball, Basketball, Water Polo, Badminton, Tennis):

- For foreign officials, supervisors, and referees: Enjoy benefits according to the regulations of the International Sports Federations and Associations.

- Chief and Deputy Chiefs of the Steering Committee, Organizing Committee (Vietnamese citizens): VND 150,000 per person per day

- Supervisors and chief referees (Vietnamese citizens): VND 100,000 per person per session

- Other subjects (Vietnamese citizens) enjoy benefits according to the regulations for organizing national-level sports competitions.

c) Translation fees for foreigners (if applicable): Not exceeding VND 200,000 per person per session.

d) Transportation and accommodation expenses for foreign officials, referees, and supervisors: Implemented according to actual conditions but not exceeding the state's regulations on hosting foreign guests as stipulated in Circular No. 57/2007/TT-BTC dated June 11, 2007 of the Ministry of Finance on the financial expenditure system for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam.

2.3 For sports competitions organized by Sports Federations and Associations in Vietnam:

- In principle, Sports Federations and Associations balance their own competition organization budgets. The financial expenditure system for these sports competitions: applied according to the regulations for organizing national-level sports competitions.

- Financial support from the state budget for Sports Federations and Associations (if applicable) is implemented according to the provisions of Decision No. 21/2003/QĐ-TTg dated January 29, 2003 of the Prime Minister and Circular No. 123/2003/TT-BTC dated December 16, 2003 of the Ministry of Finance guiding financial support from the state budget for political-social organizations, social organizations, and social-professional organizations for activities linked to state tasks; Decision No. 247/2006/QĐ-TTg dated October 30, 2006 of the Prime Minister amending and supplementing some articles of Decision No. 21/2003/QĐ-TTg.

2.4 Other expenditures:

- Transportation and accommodation expenses for the subjects mentioned in Point 2 of Part I of this Circular are implemented according to Circular No. 23/2007/TT-BTC dated March 21, 2007; Circular No. 127/2007/TT-BTC dated October 31, 2007 of the Ministry of Finance on travel expenses and conference systems for administrative agencies and public service units nationwide.

- Athlete and coach bonuses are implemented according to Decision No. 234/2006/QĐ-TTg dated October 18, 2006 of the Prime Minister on some systems for coaches and athletes, and Circular Joint No. 34/2007/TTLT/BTC-BLĐTBXH-UBTDTT dated September 9, 2007 of the Ministry of Finance - Ministry of Labor, Invalids and Social Affairs - Sports Commission guiding the implementation of Decision No. 234/2006/QĐ-TTg dated October 18, 2006 of the Prime Minister on some systems for coaches and athletes.

- Expenditures for printing, medals, flags, cups, uniforms, props, opening, and closing ceremonies: Depending on the scale and nature of the competition to be spent appropriately with income and state budget funding sources. At the same time, based on current regulations, valid invoices, and approval by authorized authorities to implement.

- In cases where a person is assigned multiple different tasks during the competition management and organization process, they can only enjoy the highest allowance level.

- Other expenditures not specified in this Circular are implemented according to current financial expenditure regulations.

3. Sources of funds:

3.1 The funds for paying the systems prescribed in this Circular are guaranteed from the following sources:

- Ticket sales revenue.

- Sponsorship, advertising, broadcasting rights revenue.

- State budget.

- Other lawful revenues.

3.2 The funds for paying the systems prescribed in this Circular from collected revenues and the state budget according to the current state budget classification, according to the principle:

- The agency primarily responsible for organizing the sports competition must ensure the balance of funds for organizing the competition, including: venue rental costs, information dissemination, publicity, referee fees, medal, flag, and cup production costs; costs for police, security, and medical services; Organizing Committee activity costs (travel expenses, accommodation rental costs, food expenses, duty allowances according to prescribed regulations) within the allocated state budget and collected revenues. The central government budget does not provide support for organizing regional, provincial, and centrally-administered city-level competitions.

- The entity sending athletes to participate in competitions shall be responsible for balancing the financial resources for travel, food, accommodation rental, accident insurance, care, medical examination, treatment, and accident resolution for athletes, coaches, and other staff members of the sports team sent to participate in the competition.

4. Financial budgeting, management, and settlement:

4.1. Annually, based on the program and plan for organizing sports competitions, expected revenue from ticket sales, sponsorships, advertising, broadcasting rights sales, etc., (if applicable), the state management agencies at all levels in charge of physical education and sports shall prepare the budget expenditure for sports competitions organized by their level and submit it for approval by the competent authority according to current regulations.

4.2. Based on the approved State Budget expenditure plan, the Ministry of Culture, Sports and Tourism (General Department of Physical Education and Sports); localities shall allocate and assign the budget expenditure plan for organizing sports competitions to the implementing units in accordance with the current regulations.

4.3. Prior to organizing sports competitions, the organizing committees of sports competitions shall prepare detailed budgets to be submitted for review and approval by the competent authority and implement expenditures within the approved budget range.

4.4. Expenditures for sports competitions shall be recorded under corresponding items according to the chapters, types, and clauses specified in the current State Budget classification.

4.5. After the completion of the competition, within a maximum period of thirty days, the organizing committee of the sports competition shall be responsible for collecting receipts of income and expenditure and settling the budget in accordance with the current financial management regulations.

III - IMPLEMENTATION PROVISIONS

1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette, replacing Circular Joint No. 106/2006/TTLT-BTC-UBTDTT dated November 17, 2006 of the Ministry of Finance - General Department of Physical Education and Sports on financial expenditure regulations for sports competitions.

2. In case of difficulties during implementation, they should be reported to the Joint Ministries of Finance and Culture, Sports and Tourism for study and appropriate amendments and supplements.

 

 

Place of Receipt:
- Central Party Committee;
- Chairman of the Government, Deputy Chairmen of the Government;
- Office of the National Assembly, Office of the President of the State, Office of the Government;
- Central Party Committee Office and its Committees;
- Supreme People's Court, Supreme People's Procuracy;
- State Audit Office;
- Ministries, ministerial-level agencies, agencies under the Government;
- Provincial People's Councils, City People's Committees directly under the Central Government;
- Provincial Departments of Finance, Departments of Culture, Sports and Tourism, Provincial Treasury Bureaus;
- National Sports Federations and Associations;
- Legal Draft Inspection Department - Ministry of Justice;
- Official Gazette;
- Government website;
- Website of the Ministry of Culture, Sports and Tourism;
- To be filed: Ministry of Finance, Ministry of Culture, Sports and Tourism.