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

JOINT CIRCULAR

REGULATIONS ON THE EXPENDITURE SYSTEM FOR SPORTING COMPETITIONS

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the Law on State Budget.
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 these regulations on the expenditure system for sporting competitions organized in Vietnam as follows:

I - GENERAL PROVISIONS:

Article 1. Scope of Application:

These Circulars regulate the expenditure system 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 Regional, provincial, and centrally-administered city level sporting competitions:

- Regional 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 meetings).

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, secretaries of competitions;

d) Athletes, coaches;

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

II - SPECIFIC PROVISIONS

1. Content of expenditure:

- Expenditure on meals and prize money 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 of venues, electricity, and water at competition sites;

- Travel expenses, rental of transportation means, machinery, and equipment for organizing the competition;

- Expenses for opening ceremonies, decoration, publicity, closing ceremonies, Organizing Committee meetings, referee training sessions, press conferences;

- Printing costs for tickets, invitations, minutes, and reports on competition results;

- Costs for making medals, flags, cups;

- Other related expenditures for organizing the competition.

2. Expenditure levels:

2.1 For domestic sporting competitions:

2.1.1 Meal expenses:

a) Meal expenses during the organization of the competition for the subjects specified in Point a, b, c, Section 2, Part I of this Circular (including up to two days before 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 with 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, Badminton, Tennis):

Allowance for duty performance is calculated based on actual working days, or actual matches. For subjects whose allowance cannot be calculated based on working days but rather on match sessions, the payment amount for allowance shall be based on actual conditions, but shall not exceed a maximum of three sessions or three 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, chief referees: 70,000 VND/person/session

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

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

- Secretaries, 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 group performances: payment shall be made according to the economic contract 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 stipulating 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 guiding the payment of remuneration systems, the establishment and use of remuneration funds for certain works specified in Decree No. 61/2002/NĐ-CP.

b/ Subsidies for participants in group performances, parades, formations, and letter displays:

- Coaches:

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

+ Final rehearsals (maximum 2 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 2 days before preparation work for referee training and 1 day after the competition):

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

- For foreign officials, referees, and supervisors: Implemented based on 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 regarding the system for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam.

b/ Daily, session, or match subsidies for actual duties (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): VND 150,000 per person per day

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

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

c/ Renting interpreters for foreigners (if any): Not more than VND 200,000 per person per session.

d/ Transportation and accommodation expenses for foreign officials, referees, and supervisors: Implemented based on 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 regarding the 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 self-balance the budget for organizing the competition. The financial expenditure system for these sports competitions: Applies the system for organizing national-level sports competitions.

- Financial support from the state budget for Sports Federations and Associations (if any) 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-professional 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 costs for going and returning, rental accommodation costs for the subjects mentioned in Point 2, 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 stipulating 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 stipulating certain 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 certain systems for coaches and athletes.

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

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

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

3. Sources of funds:

3.1. Funding for the payment of the systems stipulated in this Circular is guaranteed from the following sources:

- Revenue from ticket sales for watching the competition.

- Sponsorship revenue, advertising revenue, sale of broadcasting and television rights.

- State budget.

- Other legal revenues.

3.2. Funding for the payment of the systems stipulated 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 funding for the organization of the competition, including: Costs for renting venues, information dissemination, publicity, referees, making medals, flags, and cups; costs for police, security, and medical personnel; costs for the operation of the Organizing Committee (travel expenses, accommodation rental, food expenses, duty allowances according to regulations) within the allocated budget and collected revenues. The central government budget does not provide support for organizing regional and provincial competitions.

- The entity sending athletes to participate in competitions shall be responsible for balancing the financial resources for travel, meals, 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, etc., (if applicable), state management agencies at all levels 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, the Ministry of Culture, Sports and Tourism (General Department of Physical Culture and Sports); localities shall allocate and assign the budget expenditure for organizing sports competitions to implementing units in accordance with the provisions.

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

4.4. Expenditures for sports competitions shall be recorded in 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 Culture 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, 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.