Circular No. 04/2023/TT-BTC guiding the management and revenue and expenditure of financial resources for festival organization activities and donations, sponsorship for relics and festival activities.

CIRCULAR

GUIDELINES FOR THE MANAGEMENT AND FINANCIAL RECEIPTS AND EXPENDITURES FOR THE ORGANIZATION OF FESTIVALS AND DONATIONS, SPONSORSHIP FOR HERITAGE SITES AND FESTIVAL ACTIVITIES

Pursuant to the Cultural Heritage Law dated June 29, 2001 and the Law Amending and Supplementing Certain Provisions of the Cultural Heritage Law dated June 18, 2009;

Pursuant to the Law on Beliefs and Religions dated November 18, 2016;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 98/2010/NĐ-CP dated September 21, 2010 of the Government detailing the implementation of certain provisions of the Cultural Heritage Law and the Law Amending and Supplementing Certain Provisions of the Cultural Heritage Law;

Pursuant to Decree No. 162/2017/NĐ-CP dated December 30, 2017 of the Government detailing certain provisions and measures for implementing the Law on Beliefs and Religions;

Pursuant to Decree No. 110/2018/NĐ-CP dated August 29, 2018 of the Government on the management and organization of festivals;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular guiding the management and financial receipts and expenditures for the organization of festivals and donations, sponsorship for heritage sites and festival activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Circular guides the management and financial receipts and expenditures for the organization of festivals and donations, sponsorship for heritage sites and festival activities.

Article 2. Festivals and heritage sites referred to in this Circular include:

a) Festivals as defined in Article 3 of Decree No. 110/2018/NĐ-CP dated August 29, 2018 of the Government on the management and organization of festivals, including traditional festivals, cultural festivals, industry-related festivals, and festivals with origins from abroad;

b) Heritage sites as defined in Article 11 of Decree No. 98/2010/NĐ-CP dated September 21, 2010 of the Government detailing the implementation of certain provisions of the Cultural Heritage Law and the Law Amending and Supplementing Certain Provisions of the Cultural Heritage Law, including historical heritage sites, architectural and artistic heritage sites, archaeological heritage sites, scenic spots.

Article 3. This Circular does not regulate:

a) The management and financial receipts and expenditures for donations and sponsorship for belief facilities and religious facilities that have not been ranked as heritage sites by the Chairman of the Provincial People's Committee, the Minister of Culture, Sports and Tourism, or the Prime Minister, or included in the local heritage site inventory according to the Cultural Heritage Law;

b) The management and financial receipts and expenditures for religious activities of religious organizations and affiliated religious organizations.

Article 2. Applicability

1. Festival organizers include: festivals organized by state agencies and festivals not organized by state agencies.

2. Organizations and individuals who are owners or entrusted with managing and using heritage sites include: representatives of belief facilities, representatives of religious facilities, private owners of heritage sites, public service units, heritage site management boards.

3. Organizations and individuals related to the management and financial receipts and expenditures for the organization of festivals and donations, sponsorship for heritage sites and festival activities.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Donations and sponsorship for heritage sites and festival activities include contributions, gifts, and sponsorships from organizations and individuals for the protection and enhancement of the value of heritage sites and festival activities in the form of:

a) Money (Vietnamese currency, foreign currency) including cash and bank transfers;

b) Valuable securities, precious metals, and gemstones as prescribed by the State Bank of Vietnam.

2. Festivals organized by state agencies including:

a) Festivals jointly organized by the Ministry of Culture, Sports and Tourism and the provincial People's Committee;

b) Festivals organized by central state agencies where the head or deputy head is the chairman of the festival organizing board;

c) Festivals organized by local state agencies where the Chairman or Vice-Chairman of the People's Committee is the chairman of the festival organizing board.

3. Festivals not organized by state agencies are festivals not falling under the cases specified in Clause 2 of this Article.

4. Heritage sites that are also belief facilities include communal houses, temples, shrines, ancestral halls, and similar facilities that have been ranked as provincial-level heritage sites by the Chairman of the Provincial People's Committee; national-level heritage sites by the Minister of Culture, Sports and Tourism; special national-level heritage sites by the Prime Minister; or included in the local heritage site inventory according to the Cultural Heritage Law.

5. Heritage sites that are also religious facilities include pagodas, churches, chapels, sanctuaries, mosques, headquarters of religious organizations, and other legitimate facilities of religious organizations that have been ranked as provincial-level heritage sites by the Chairman of the Provincial People's Committee; national-level heritage sites by the Minister of Culture, Sports and Tourism; special national-level heritage sites by the Prime Minister; or included in the local heritage site inventory according to the Cultural Heritage Law.

6. Representative of belief facilities is a person representing and bearing legal responsibility for activities conducted at belief facilities.

7. Representative of religious facilities is a person representing and bearing legal responsibility for activities conducted at religious facilities.

8. Public Service Unit is an organization established or reorganized according to Decree No. 120/2020/NĐ-CP dated October 7, 2020 of the Government on the establishment, restructuring, and dissolution of public service units.

9. Heritage Site Management Board is an organization operating under a part-time system established by the Chairman of the People's Committee according to the local regulations on the分级任务如下：

Chapter II

QUẢN LÝ, THU CHI TÀI CHÍNH CHO CÔNG TÁC TỔ CHỨC LỄ HỘI ||| MANAGEMENT AND FINANCIAL RECEIPTS AND EXPENDITURES FOR THE ORGANIZATION OF FESTIVALS

Article 4. Financial sources for organizing festivals

1. Donations and sponsorships for festival activities; voluntary support and contributions from domestic and foreign organizations and individuals.

2. Revenue from service activities within the festival area, including renting memorial goods sales locations, food and beverage services, filming, photography, vehicle parking, tourist transportation, and other services in accordance with local regulations.

3. Interest generated on accounts opened at the State Treasury or commercial banks as prescribed.

4. State budget support for traditional festivals (if applicable).

Article 5. Receiving, managing, and using funds for festivals organized by state agencies

1. The festival organizing committee, when issuing working regulations and assigning responsibilities to members of the organizing committee in accordance with Clause 2, Article 7 of Decree No. 110/2018/NĐ-CP dated August 29, 2018 of the Government, assigns a unit represented by a member of the organizing committee to handle the receipt, management, and use of funds for festival organization work.

2. The unit assigned by the festival organizing committee to handle the receipt, management, and use of funds for festival organization work shall be responsible for:

a) Opening a deposit account at the State Treasury or a commercial bank to reflect the receipt, management, and use of funds for festival organization work through transfer transactions and electronic payment methods;

b) Receiving cash: Appointing personnel to receive and record all received amounts in detail. For temporarily unused cash amounts, deposit them into the account opened at the State Treasury or a commercial bank to ensure safe and transparent management of the received funds for festival organization work;

c) Taking the lead and coordinating with other units of the organizing committee to develop a revenue and expenditure plan for festival organization work, submitting it to the Head of the Organizing Committee for approval. The revenue and expenditure plan is based on the festival program, activities, financial resources, and relevant expenditures for festival organization work as stipulated in this Circular's Article 7;

d) Using funds for the festival according to the approved revenue and expenditure plan; all expenditures must have valid and legal invoices and supporting documents as prescribed;

đ) Maintaining accounting records detailing all revenues and expenditures for festival organization work in the unit’s other activity fund in accordance with current public institution accounting regulations;

e) At the end of the fiscal year, preparing a final settlement report on festival organization funds, submitting it to the Head of the Organizing Committee for approval. Any remaining funds (if any) will be transferred to the next year for use in the next year's festival organization work; if there is no festival in the following year, report to the Head of the Organizing Committee to report to the competent authority for consideration and decision;

3. For traditional festivals supported by the state budget, implement as prescribed in Article 8 of this Circular.

Article 6. Receiving, managing, and using funds for festivals not organized by state agencies

Organizations and individuals organizing festivals must maintain detailed records of all revenues and expenditures for festival organization work; they are responsible for deciding and managing the receipt, management, and use of funds for festival organization work, ensuring compliance with the purpose of organizing the festival and legal provisions.

Article 7. Contents and levels of expenditure for festival organization work

1. The contents of expenditure vary according to each festival and include:

a) Expenditure on information dissemination, promotion, and publicity about the festival;

b) Costs for hanging, placing signs, decorations, sound, and lighting to attract participants and researchers of the festival;

c) Expenditure on reconstructing, performing, and presenting traditional rituals; applying science and technology in organizing the festival;

d) Expenditure on organizing entertainment, cultural, artistic, sports, conference, seminar activities, and events introducing the cultural value of the festival;

đ) Expenditure on ensuring security, public order, health care, food safety, environmental protection, fire prevention within the festival area;

e) Expenditure on office supplies, printing, photocopying documents, electricity, water bills, telephone charges, postal service fees, internet fees, reception, ceremonial expenses, technical service usage fees, venue rental, equipment rental, personnel serving the event, and other rentals;

g) Expenditure on remuneration for members of the Festival Organization Board and individuals assigned by the Board to participate in festival activities;

h) Expenditure on incense, flowers, offerings, candles; charitable and humanitarian activities; other expenditures based on the actual situation of each festival.

2. The level of expenditure shall be decided by the Head of the Festival Organization Board in accordance with the regulations on festival organization and finance, ensuring suitability with the actual situation, thriftiness, and effectiveness; encouraging implementation in accordance with the budget expenditure standards, norms, and rates prescribed by competent state agencies.

Article 8. State budget support for traditional festivals

1. The state budget supports activities to restore and promote the value of traditional festivals aimed at awakening patriotism, national pride, maintaining distinctive and exemplary cultural values, and meeting the spiritual life needs of the people.

2. The specific level of state budget support is based on the approved festival organization plan, the ability to mobilize non-state budget financial resources for festival organization work, the state budget's balancing capacity, and is decided by the competent authority in accordance with the laws on the state budget and the decentralization of the state budget.

3. Expenditures from the state budget supporting traditional festivals can only be implemented when there is a budget estimate assigned by the competent authority and must comply with the expenditure standards, norms, and rates prescribed by competent state agencies.

4. The unit entrusted with the main responsibility for receiving, managing, and using funds for festival organization work shall prepare a budget estimate, comply with state budget regulations, accounting, and final accounts as stipulated by the laws on the state budget. State budget support funds shall be recorded under category 160, subcategory 161 (cultural and information services), detailed according to the items and sub-items of the state budget classification.

Chapter III

MANAGEMENT AND COLLECTION OF PUBLIC DONATIONS AND SPONSORSHIP FOR HERITAGE SITES AND FESTIVAL ACTIVITIES

Article 9. Receiving Public Donations and Sponsorship

1. Open a deposit account at the State Treasury or commercial bank to reflect the receipt, management, and use of public donations and sponsorship for heritage sites and festival activities through transfer transactions and electronic payment methods.

2. Receiving cash:

Appoint personnel to receive, open a ledger to record all received cash amounts. For money in donation boxes (if any), conduct regular daily or weekly counts and record the total amount received. For funds placed inappropriately or not in line with civilized practices at heritage sites, collect them for counting or place them in donation boxes for joint counting.

For temporarily unused cash, deposit it into an account opened at the State Treasury or commercial bank to ensure safe and transparent management of received public donations and sponsorship for heritage sites and festival activities.

3. Receiving negotiable instruments: Open a ledger to record the name of the negotiable instrument, the amount stated on the negotiable instrument, and its issuance organization. The organization or individual owning or entrusted with the management and use of the heritage site is responsible for managing and using the negotiable instrument, including early payment or payment upon maturity, depending on management requirements and the wishes of the donating or gifting organization or individual (if any).

4. Receiving precious metals and gems: Open a ledger to record the name of the precious metal or gem and its corresponding value based on documentation provided by the donating or gifting organization or individual. The organization or individual owning or entrusted with the management and use of the heritage site is responsible for managing and using the precious metals and gems, including organizing auctions, selling to commercial banks, or storing and displaying them at the heritage site, depending on management requirements and the wishes of the donating or gifting organization or individual (if any).

Article 10. Management and use of donations and sponsorships for cultural relics that are also religious facilities

1. The representative of the religious facility shall independently decide and be responsible for receiving, managing, and using donations and sponsorships for the preservation, enhancement of value of cultural relics, and festival activities, ensuring compliance with laws on belief and religion, laws on cultural heritage, and other relevant laws.

2. In cases where the religious facility is located within the area of a cultural relic site managed and used by a public service unit pursuant to the authority granted by a competent state agency, such cases shall be implemented in accordance with Clause 4, Article 13 of this Circular.

Article 11. Management and use of donations and sponsorships for cultural relics that are also belief facilities

The representative of the belief facility shall independently decide and be responsible for receiving, managing, and using donations and sponsorships for the preservation, enhancement of value of cultural relics, and festival activities, ensuring compliance with laws on belief and religion, laws on cultural heritage, and other relevant laws.

Article 12. Management and use of donations and sponsorships for privately-owned cultural relics

The owner of the cultural relic shall independently decide and be responsible for receiving, managing, and using donations and sponsorships for the preservation, enhancement of value of cultural relics, and festival activities, ensuring compliance with laws on belief and religion, laws on cultural heritage, and other relevant laws.

Article 13. Management and use of donations and sponsorships for cultural relics managed and used by public service units

1. Public service units shall implement the receipt of donations and sponsorships for cultural relics and festival activities in accordance with Article 9 of this Circular.

2. The amount of donations and sponsorships received (excluding specific donations and sponsorships with designated purposes and addresses) shall be allocated and used as follows:

a) A percentage shall be set aside to create funding for the repair and restoration of other cultural relics within the provincial administrative region (this does not apply to cultural relics with low income from donations and sponsorships insufficient to cover festival activities and regular expenses): This amount shall be transferred into a separate account of the Department of Culture, Sports and Tourism in accordance with Article 16 of this Circular (if applicable).

b) A percentage shall be retained to fund festival activities in accordance with Article 5 of this Circular (applicable to cultural relics with festival activities organized regularly by state agencies at the cultural relic site). If the unit is not assigned by the Festival Organizing Committee to manage and use the festival organizing budget, then this amount shall be transferred into the account of the unit assigned by the Festival Organizing Committee to manage and use the festival organizing budget in accordance with point a, Clause 2, Article 5 of this Circular.

c) A percentage shall be retained to fund the regular activities of the unit in accordance with Clause 1, Article 15 of this Circular: The unit may autonomously use it according to its internal expenditure regulations and include it in the revenue for determining the level of self-sufficiency for regular expenses in accordance with point a, Clause 1, Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the mechanism of financial autonomy of public service units.

d) The remaining amount shall be retained to fund special tasks in accordance with Clause 2, Article 15 of this Circular. At the end of the year, any surplus funds shall be carried over to the next year for continued use for special tasks of the cultural relic.

Public service units shall have the responsibility to establish or amend decisions regarding the receipt, management, and use of donations and sponsorships at the cultural relic, specifying the percentages for each of the contents stipulated in points a, b, c, and d of Clause 2 of this Article; report to the superior management agency for review, submit to the Department of Finance to take the lead in coordinating with related agencies, units, organizations, and individuals to submit to the Provincial People's Committee for issuance.

3. Public service units shall implement the preparation of budgets, execution of budgets, accounting entries, and settlement of receipts and expenditures of donations and sponsorships for cultural relics and festival activities in accordance with relevant laws. Receipts and expenditures of donations and sponsorships for cultural relics and festival activities shall be accounted for and settled into the retained operational funds of the unit in accordance with the current accounting system for administrative and public service units.

4. In cases where within the area of a cultural relic managed and used by a public service unit there is a cultural relic that is also a religious facility, the receipt, management, and use of donations and sponsorships for the cultural relic that is also a religious facility shall be implemented as follows:

a) The representative of the religious facility shall independently decide and be responsible for receiving, managing, and using donations and sponsorships for the preservation, enhancement of value of cultural relics, and festival activities, ensuring compliance with laws on belief and religion, laws on cultural heritage, and other relevant laws.

b) The representative of the religious facility shall be responsible for paying a portion of the costs for maintenance, renovation, construction, and upgrading of shared auxiliary works; costs for ensuring security, fire prevention, disease control, environmental sanitation, and other common management costs within the area of the cultural relic managed and used by the public service unit.

The payment amount shall be calculated as a percentage of the received donations and sponsorships for the cultural relic and festival activities (excluding specific donations and sponsorships with designated purposes and addresses) and shall be specified in a separate clause in the decision of the Provincial People's Committee on the receipt, management, and use of donations and sponsorships by public service units in accordance with Clause 2 of this Article.

Article 14. Management and use of donations and sponsorships for cultural relics entrusted to the Cultural Relic Management Board to concurrently manage and use

1. The Cultural Relic Management Board shall receive donations and sponsorships for cultural relics and festival activities in accordance with the provisions of Article 9 of this Circular.

2. The amount of donations and sponsorships received (excluding specific donations and sponsorships with designated purposes and addresses) shall be allocated and used as follows:

a) A percentage shall be set aside to create funding for the repair and restoration of other cultural relics within the provincial administrative region (this does not apply to cultural relics with low income from donations and sponsorships insufficient to cover festival activities and regular expenses): This amount shall be transferred into a separate account of the Department of Culture, Sports and Tourism in accordance with Article 16 of this Circular (if applicable).

b) Retain a percentage (%) to cover festival activity expenses as stipulated in Article 5 of this Circular (applicable to cultural relics where state agencies organize regular festivals at the site). In cases where the Cultural Relic Management Board is not assigned by the festival organizing board to manage and use the festival organization funds, the amount shall be transferred to the account of the entity designated by the festival organizing board to manage and use such funds in accordance with point a, Clause 2, Article 5 of this Circular;

c) Retain a percentage (%) to cover the regular operational expenses of the Cultural Relic Management Board as stipulated in Clause 1, Article 15 of this Circular;

d) The remaining amount shall be retained to fund special tasks in accordance with Clause 2, Article 15 of this Circular. At the end of the year, any surplus funds shall be carried over to the next year for continued use for special tasks of the cultural relic.

The specific retention rates for the contents specified in points a, b, c, and d, Clause 2 of this Article shall be implemented in accordance with the regulations of the provincial People's Committee.

3. The Cultural Relic Management Board shall assign a unit represented by a member of the Cultural Relic Management Board to perform the following tasks:

a) Open accounts, ledgers, and accounting books to record fully and promptly the receipt, management, and use of donations and sponsorships for cultural relics and festival activities into other retained sources of the unit;

b) Annually prepare budgets and final reports on the income and expenditure of donations and sponsorships for cultural relics and festival activities in accordance with regulations, submit them for approval by the Head of the Cultural Relic Management Board, and send them to the financial authority and the higher-level state management agency for culture for management and supervision purposes;

4. In cases where within the area of the cultural relic entrusted to the Cultural Relic Management Board to manage and use, there is a cultural relic that is also a religious facility, the receipt, management, and use of donations and sponsorships for the cultural relic that is also a religious facility shall be carried out in accordance with the provisions of Clause 1, Article 10 of this Circular.

Article 15. Contents and levels of expenditure for the protection and enhancement of the value of cultural relics

1. Regular expenditures include:

a) Salaries, allowances, and contributions based on salaries for employees working under labor contracts or employment contracts at cultural relics;

b) Honoraria for persons appointed to oversee or participate in activities at cultural relics who do not fall under the category specified in point a of this Clause;

c) Payment for public services, office supplies, information, communication, conferences, travel expenses, professional fees, reception and ceremonial expenses, rental costs; purchase and repair of assets serving professional work;

d) Other expenditures as prescribed by law;

2. Special expenditures include:

a) Expenditures for information dissemination and promotion about cultural relics;

b) Costs for hanging, placing signs, decorations, sound, and lighting to attract visitors, tourists, and researchers of cultural relics;

c) Expenses for ensuring security, health, food safety, environmental protection, fire prevention, disaster prevention, and disease control;

d) Maintenance and regular repair of cultural relics; restoration and recovery of cultural relics (in cases where they have not been funded by the state budget or insufficiently funded);

đ) Regular maintenance and repair; renovation, upgrading, and construction of new auxiliary facilities within cultural relics including offices, guesthouses, dining halls, kitchens, bathrooms, internal roads, electricity, water supply and drainage, parking lots, boundary walls, and similar structures in compliance with legal regulations;

e) Application of science and technology, digital technology to enhance visitor experience for tourism, research at cultural relics;

g) Expenses for planting and caring for flowers and ornamental plants within the area of cultural relics;

h) Costs related to property rights transfer according to civil law; auctioning of assets; hiring appraisal of precious metals and gems; hiring authentication of items permitted for sale, exchange, or gift according to law;

i) Incense, flowers, offerings, candles, and lamps;

k) Philanthropic and humanitarian activities;

l) Other expenditures as necessary for each type of cultural relic and subject managing or using the cultural relic;

3. The level of expenditure shall be decided by the head of the organization or individual who is the owner or has been assigned to manage and use the cultural relic, ensuring it is appropriate to the actual situation, economical, and effective; encouraging implementation in accordance with the budget standards and norms set by competent state authorities.

Article 16. Management and use of funds for restoration and recovery of cultural relics

1. The Chairman of the Provincial People's Committee shall assign the Department of Culture, Sports and Tourism to take the lead in performing the following tasks:

a) Opening a separate account at the State Treasury to reflect the receipt, management, and use of donations and sponsorships for the restoration and recovery of cultural relics;

b) Drafting and submitting to the Provincial People's Committee for issuance of documents regulating the restoration and recovery of cultural relics within their jurisdiction, including detailed provisions on: deadlines and methods for transferring funds, responsibilities of units assigned to manage and use cultural relics within the province for transferring funds; selection of the list of cultural relics requiring restoration and recovery; allocation, settlement, and auditing of funds; inspection and supervision activities; reporting procedures; assignment of responsibilities to relevant agencies and units, and other related issues.

2. The costs for receiving and managing donations and sponsorships for the restoration and recovery of cultural relics by the Department of Culture, Sports and Tourism shall be covered by the state budget, allocated in the annual regular expenditure budget according to the laws on state budget and the decentralization of the state budget.

Chapter IV

IMPLEMENTING PROVISIONS

Article 17. Effective Date

1. This Circular takes effect from March 19, 2023.

2. Organizations and individuals who are owners or have been assigned to manage and use cultural relics subject to the provisions of Articles 13 and 14 of this Circular shall continue to manage and use donations and sponsorships for cultural relics and festival activities according to the current regulations of the competent authority until a new Decision or a Decision amending and supplementing issued by the Provincial People's Committee regarding the receipt, management, and use of donations and sponsorships for cultural relics and festival activities under Articles 13 or 14 of this Circular comes into force.

Article 18. Implementation Organization

1. The Chairman of the Provincial People's Committee shall direct relevant agencies and units to review local regulatory documents related to financial management and revenue and expenditure for organizing festivals and donations and sponsorships for cultural relics and festival activities, and submit them to the Provincial People's Committee for issuance of new Decisions or Decisions amending and supplementing in accordance with the provisions of this Circular.

2. Organizations and individuals organizing festivals and organizations and individuals who are owners or have been assigned to manage and use cultural relics according to this Circular shall be responsible for:

a) Publicizing the collection and expenditure of donations, sponsorships, support, and voluntary contributions to organizations and individuals who have financially contributed to organizing festivals, protecting, and promoting the value of cultural relics if such organizations and individuals request it;

b) Providing timely information when requested by authorized agencies according to the law.

3. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be implemented according to the provisions of those amended, supplemented, or replacing documents.

During implementation, any difficulties should be promptly reported to the Ministry of Finance for research and resolution./.