This Circular prescribes the delegation of financial management and public asset management to agencies and units under the Ministry of Culture, Sports and Tourism. It includes provisions on delegating authority for approving plans for using public assets for business purposes or leasing, exploiting public assets, issuing standards, and quotas for specialized areas; specialized machinery and equipment, as well as establishing state ownership over assets. The Circular also prescribes the responsibilities of agencies and units that have been delegated to ensure compliance with laws on financial management and public asset management.
Đối tượng áp dụng
Agencies and units under the Ministry of Culture, Sports and Tourism
Các điểm cốt lõi
- Delegation of authority for approving plans for using public assets for business purposes or leasing
- Exploiting public assets in accordance with the law
- Issuing standards, quotas for specialized areas; specialized machinery and equipment
- Establishing state ownership over assets
- Responsibilities of agencies and units that have been delegated to ensure compliance with laws on financial management and public asset management
🌐 Tác động xã hội từ văn bản này
- Enhancing the effectiveness of financial management and public asset management
- Ensuring the rational use of state resources
- Improving the mechanism for delegation in financial management and public asset management
❓ Câu hỏi thường gặp
When does this Circular come into effect?
This Circular comes into effect from the date of signature.
If any difficulties arise during implementation, what should agencies and units do?
Agencies and units shall report to the Department of Planning and Finance under the Ministry of Culture, Sports and Tourism for guidance and resolution.
What are the responsibilities of the Department of Planning and Finance in implementing this Circular?
The Department of Planning and Finance is responsible for coordinating the compilation of reports on financial management and public asset management; reviewing and submitting matters within the authority of the Minister to the Minister for examination and decision-making; compiling and reporting to the Minister on the implementation of the delegation of financial management and public asset management; assisting the Minister in monitoring and inspecting the execution of delegated tasks and authorities.
Toàn văn
|
MINISTRY OF CULTURE, SPORTS AND TOURISM |
THE SOCIALIST REPUBLIC OF VIETNAM INDEPENDENCE - LIBERTY - HAPPINESS |
| No.: 06/2026/TT-BVHTTDL | HANOI, April 6, 2026 |
CIRCULAR
Regulating the delegation of authority of the Minister of Culture, Sports and Tourism in financial management and public assets at agencies and units under the Ministry of Culture, Sports and Tourism
BASED ON THE ORGANIZATION LAW OF THE GOVERNMENT No. 63/2025/QH15;
BASED ON THE STATE BUDGET LAW
No. 89/2025/QH15;
BASED ON THE PUBLIC ASSETS MANAGEMENT AND USE LAWNo. 15/2017/QH14, amended and supplemented by the Laws No. 64/2020/QH14,
Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law No. 56/2024/QH15 AND LAW NO. 90/2025/QH15 BASED ON THE PROCUREMENT LAW No. 22/2023/QH15 AMENDED AND SUPPLEMENTED BY THE LAW No. 57/2024/QH15, LAW NO.;
90/2025/QH15 BASED ON DECREE No. 03/2025/NĐ-CP dated January 1, 2025 OF THE GOVERNMENT REGULATING THE REORGANIZATION AND DISPOSAL OF PUBLIC ASSETS INCLUDING BUILDINGS AND LAND; BASED ON DECREE No. 77/2025/NĐ-CP dated April 1, 2025 OF THE GOVERNMENT REGULATING AUTHORITY AND PROCEDURES FOR ESTABLISHING SOVEREIGNTY OVER PUBLIC ASSETS AND DISPOSAL OF SUCH ASSETS HAVING BEEN ESTABLISHED WITH FULL SOVEREIGNTY, AMENDED AND SUPPLEMENTED BY DECREE No. 286/2025/NĐ-CP; BASED ON DECREE No. 98/2025/NĐ-CP dated May 6, 2025 OF THE GOVERNMENT REGULATING THE PREPARATION OF BUDGETS, MANAGEMENT, USE AND SETTLEMENT OF RECURRENT STATE BUDGET EXPENDITURES FOR PURCHASE, MAINTENANCE, IMPROVEMENT, UPGRADE OF ASSETS AND EQUIPMENT; EXPENSES FOR LEASING GOODS AND SERVICES; MAINTENANCE, IMPROVEMENT, UPGRADE, ENLARGEMENT, CONSTRUCTION OF NEW PROJECTS IN ALREADY BUILT PROJECTS AND OTHER NECESSARY TASKS;;
BASED ON DECREE No. 155/2025/NĐ-CP dated June 16, 2025 OF THE GOVERNMENT REGULATING STANDARDS AND QUANTITIES FOR OFFICE SPACE USE AND OPERATIONAL FACILITY USE;
BASED ON DECREE No. 186/2025/NĐ-CP dated July 1, 2025 OF THE GOVERNMENT REGULATING SPECIFIC PROVISIONS AND MEASURES FOR IMPLEMENTING THE PROCUREMENT LAW REGARDING SELECTION OF CONTRACTORS;
BASED ON DECREE No. 43/2025/NĐ-CP dated February 28, 2025 OF THE GOVERNMENT REGULATING FUNCTIONS, MISSIONS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM; BASED ON DECREE No. 15/2025/QĐ-TTg dated June 14, 2025 OF THE PRIME MINISTER REGULATING STANDARDS AND QUANTITIES FOR MACHINERY AND EQUIPMENT USE; ACCORDING TO THE RECOMMENDATION OF THE DIRECTOR OF THE PLANNING AND FINANCE SECTION;
THE MINISTER OF CULTURE, SPORTS AND TOURISM ISSUES THIS CIRCULAR REGULATING THE DELEGATION OF AUTHORITY OF THE MINISTER OF CULTURE, SPORTS AND TOURISM IN FINANCIAL MANAGEMENT AND PUBLIC ASSETS AT AGENCIES AND UNITS UNDER THE MINISTRY OF CULTURE, SPORTS AND TOURISM.
CHAPTER I
GENERAL PROVISIONS
Article 1. Scope of Application
1. This Circular regulates the delegation of authority of the Minister of Culture, Sports and Tourism in financial management and public asset management at: state agencies (hereinafter referred to as "agencies") under the Ministry of Culture, Sports and Tourism; public sector units directly subordinate to the Ministry of Culture, Sports and Tourism; public sector units directly subordinate to other agencies (hereinafter referred to as "units"); the Tourism Development Fund under the Ministry of Culture, Sports and Tourism.
The delegation is implemented for: managing and utilizing financial resources of agencies and units including state budget funds and other legal sources of funding in accordance with laws (including retained fees, the Activity Development Fund, and other legal sources of funding).
2. For expenditures from the unit's activity development fund for construction projects (projects registered in the Ministry of Culture, Sports and Tourism's medium-term financial plan), the level of delegation is applied according to the provisions of the law on public investment.
3. This Circular does not apply to state budget funds for development investments; state budget funds for national program initiatives and contents where legal provisions have already defined authority at the head of the agency or unit.
GENERAL PROVISIONS
Article 1. Scope of Application
1. This Circular stipulates the delegation of authority by the Minister of Culture, Sports and Tourism in financial management and public assets at: state agencies (hereinafter referred to as "agencies") under the Ministry of Culture, Sports and Tourism; public sector units directly subordinate to the Ministry of Culture, Sports and Tourism; public sector units directly subordinate to other agencies (hereinafter referred to as "units"); the Tourism Development Fund under the Ministry of Culture, Sports and Tourism.
Delegation is implemented with respect to: managing and utilizing financial resources of the agency and unit including state budget sources and other lawful funding sources in accordance with the law (including retained fees, the Development Activity Fund, and other lawful funding sources).
2. For funds used from the Unit's Development Activity Fund for construction investment projects (projects registered in the Ministry of Culture, Sports and Tourism's Medium-Term Financial Plan), delegation shall be carried out in accordance with the provisions of the law on public investment.
3. This Circular does not apply to budgetary resources allocated for development investments; budgetary resources allocated for National Programmes and contents that have already been specified by laws determining the authority of the head of the agency or unit.
Article 2. Scope of Application
1. Entities with Directly Subordinate Units Using Budget (Group 1) include: General Department of Physical Culture and Sports; General Department of Tourism; General Department of Ethnic Cultures.
2. Entities with Directly Subordinate Units Using Budget (Group 2) include: entities with directly subordinate units using budget not falling under the agencies specified in Clause 1 of this Article.
3. Entities without Directly Subordinate Units Using Budget; units using budget directly under the Ministry of Culture, Sports and Tourism; units using budget directly under the agencies specified in Clauses 1 and 2 of this Article; Tourism Development Fund (Group 3).
4. Other organizations and individuals relevant.
Article 3. Principles of Delegation
1. Ensuring unified and comprehensive financial management and public asset management within the agencies, units under the Ministry of Culture, Sports and Tourism.
2. Ensuring consistency with the professional capabilities of the agencies and units, promoting their responsibilities, self-autonomy, self-accountability, and the accountability of heads, enhancing proactive implementation of tasks.
3. Agencies, units, and individuals who have been delegated authority in accordance with this Circular shall not delegate further tasks or powers they have been delegated and shall be fully responsible to the Minister and the law for the results of task execution and delegated authority.
4. In cases where necessary, the Minister of Culture, Sports and Tourism may decide to adjust certain specific content different from the provisions in this Circular.
Chapter II
DELEGATION OF FINANCIAL MANAGEMENT
Article 4. Delegation of Authority for Approval of Tasks and Budgets
1. Delegation of authority for approval of tasks:
a) Heads of agencies in Group 1 may approve tasks within their scope of management (professional; procurement, maintenance, repair, renovation, upgrading of assets, equipment; procurement, hiring of goods and services; maintenance, repair, renovation, upgrading, expansion, construction of new project components in projects already constructed and tasks as per legal provisions) with a projected budget not exceeding 05 billion VND per task except for tasks or projects using foreign funds, counterpart funding.
b) Heads of agencies in Group 2 may approve tasks within their scope of management (professional; procurement, maintenance, repair, renovation, upgrading of assets, equipment; procurement, hiring of goods and services; maintenance, repair, renovation, upgrading, expansion, construction of new project components in projects already constructed and tasks as per legal provisions) with a projected budget not exceeding 01 billion VND per task except for tasks or projects using foreign funds, counterpart funding.
2. Delegation of authority for approval of budgets:
The delegation of authority for approving budgets includes the approval of budgetary funds, economic and technical reports, and plans for hiring information technology services as required (hereinafter referred to as budgets). This is carried out as follows:
a) Heads of agencies in Group 1 have the authority:
a1) For recurrent budget sources (non-autonomous expenditure, recurrent expenditure not delegated autonomy):
Approve task execution budgets (professional; procurement, maintenance, repair, renovation, upgrading of assets, equipment; procurement, hiring of goods and services; maintenance, repair, renovation, upgrading, expansion, construction of new project components in projects already constructed and tasks as per legal provisions) within the budget allocated to their directly subordinate units except where specified at point c of this clause.
a2) For foreign funds, domestic funding sources:
Approve plans and budgets for task execution or projects based on the unified document from the donor. In the absence of such a unified document from the donor, proceed according to the provisions in point a1 of this clause.
a3) For other legitimate funding sources:
Act in accordance with the content of delegation specified in point a1 of this clause.
b) Heads of agencies in Group 2 have the authority:
b1) For recurrent budget sources (non-autonomous expenditure, recurrent expenditure not delegated autonomy):
Approve task execution budgets (professional; procurement, maintenance, repair, renovation, upgrading of assets, equipment; procurement, hiring of goods and services; maintenance, repair, renovation, upgrading, expansion, construction of new project components in projects already constructed and tasks as per legal provisions) within the budget allocated to their own agency with a total budget not exceeding 05 billion VND per task.
b2) For foreign funds, domestic funding sources:
Approve plans and budgets for task execution or projects based on the unified document from the donor. In the absence of such a unified document from the donor, proceed according to the delegation provisions in point b1 of this clause.
b3) For other legitimate funding sources:
Act in accordance with the content of delegation specified in point b1 of this clause.
c) Heads of agencies and units in Group 3 have the authority:
c1) For recurrent budget sources (non-autonomous expenditure, recurrent expenditure not delegated autonomy):
Approve task execution budgets (professional; procurement, maintenance, repair, renovation, upgrading of assets, equipment; procurement, hiring of goods and services; maintenance, repair, renovation, upgrading, expansion, construction of new project components in projects already constructed and tasks as per legal provisions) within the budget allocated to their own agency or unit with a total budget not exceeding 05 billion VND per task.
c2) For foreign funds, domestic funding sources:
Approve plans and budgets for task execution or projects based on the unified document from the donor. In the absence of such a unified document from the donor, proceed according to the delegation provisions in point c1 of this clause.
c3) For other legitimate funding sources:
Act in accordance with the content of delegation specified in point c1 of this clause.
Article 5. Preparation and Approval of Tender Selection Plan
The preparation and approval of the Tender Selection Plan shall be carried out in accordance with the provisions of the law on tendering.
Article 6. Delegation of Authority for Expenditure Settlement Examination
1. For the examination and settlement of state budget expenditures for the year:
a) Agencies belonging to Group 1, Group 2 shall conduct the examination and settlement of expenditures and issue a notification on the examination and settlement for subordinate units using the state budget directly.
b) The Ministry of Culture, Sports and Tourism shall examine and settle expenditures for agencies and units in Groups 2, 3 (excluding subordinate units of agencies in Group 1, Group 2).
c) The Ministry of Culture, Sports and Tourism shall conduct inspection and review of the settlement for agencies in Group 1.
2. For procurement, maintenance, repair, renovation, upgrading of assets and equipment; procurement, leasing of goods and services; maintenance, repair, renovation, expansion, construction of project components within projects already under construction, expenditure settlement shall be conducted according to the budget classification specified in Paragraph 4 of this Circular with the principle that the agency or unit approving the budget will conduct the settlement.
Chapter III
DELEGATION OF MANAGEMENT AND USE OF PUBLIC ASSETS
Article 7. Delegation of Authority for Management and Use of Public Assets
1. The head of the competent authority shall decide on public assets, which are fixed assets:
Sale; disposal; destruction; handling of public assets in cases of loss or damage; approve a plan to handle assets serving project activities except as provided in Paragraphs 3 and 4 of Article 91 of Decree No. 186/2025/NĐ-CP, which has been amended and supplemented by Decree No. 286/2025/NĐ-CP.
2. The head of the unit shall decide on public assets, which are fixed assets:
a) Sale of public assets for assets with an original value of 250 million Vietnamese dong or more per asset, and assets with reassessed value of 50 million Vietnamese dong or more per asset in cases where the asset has not been recorded in the accounting ledger.
b) Disposal of public assets for assets with an original value of 500 million Vietnamese dong or more per asset, and assets with reassessed value of 50 million Vietnamese dong or more per asset in cases where the asset has not been recorded in the accounting ledger.
c) Destruction; handling of public fixed assets in cases of loss or damage for assets with an original value of 500 million Vietnamese dong or more per asset, and assets with reassessed value of 50 million Vietnamese dong or more per asset in cases where the asset has not been recorded in the accounting ledger.
d) Approve a plan to handle assets serving project activities except as provided in Paragraphs 3 and 4 of Article 91 of Decree No. 186/2025/NĐ-CP, which has been amended and supplemented by Decree No. 286/2025/NĐ-CP.
3. For assets such as buildings, land, and other immovable properties attached to the premises of operations; vehicles; other fixed assets with an original value of 5 billion Vietnamese dong or more per asset, before handling the assets, the agency or unit shall prepare a report for the directly superior management authority (if any) for comments and send it to the Ministry of Culture, Sports and Tourism for examination and provide written comments.
4. The head of the agency or unit shall perform the tasks delegated in paragraph 1 of this Article according to the procedures and formalities specified in the Law on Management and Use of Public Assets No. 15/2017/QH14, which has been amended and supplemented by Laws Nos. 64/2020/QH14, 7/2022/QH15, 24/2023/QH15, 31/2024/QH15, and 43/2024/QH15 (referred to as the Law on Management and Use of Public Assets); Decree No. 186/2025/NĐ-CP, which has been amended and supplemented by Decree No. 286/2025/NĐ-CP, and relevant regulations and guidelines.
Article 8. Delegation of Authority in Approving the Plan for Utilizing State-Owned Assets for Business Purposes and Leasing at Public Sector Units
1. The head of the unit has the authority to approve the plan for utilizing state-owned assets for business purposes and leasing in accordance with the provisions of the law.
The unit shall prepare a plan for utilizing state-owned assets for business purposes and leasing in accordance with the provisions of the law, report to the directly superior management agency (if any) for examination and provide comments on the plan, send it for review by the Ministry of Culture, Sports and Tourism before approval.
2. The head of the unit shall perform the tasks delegated under paragraph 1 in accordance with the procedures and formalities prescribed by the Law on Management and Utilization of State-Owned Assets; Decree No. 186/2025/NĐ-CP, amended and supplemented by Decree No. 286/2025/NĐ-CP, and relevant regulations and guidelines.
Article 9. Delegation of Authority for Exploitation of State-Owned Assets
1. The head of the agency or unit has the authority to decide on the exploitation of state-owned assets within the scope of management of the agency or unit.
2. The exploitation of state-owned assets must comply with the principles, forms, procedures and formalities prescribed by the Law on Management and Utilization of State-Owned Assets; Decree No. 186/2025/NĐ-CP, amended and supplemented by Decree No. 286/2025/NĐ-CP, and relevant regulations and guidelines.
Article 10. Delegation of Authority for Issuing Standards and Quotas for Specialized Areas; Machinery and Equipment
1. The head of the agency or unit issues standards and quotas for specialized areas; standards and quotas for specialized machinery and equipment within the scope of management of the agency or unit.
In case of buildings, land, and assets attached to the land at the workplace, operational base of the public sector, and machinery and equipment with a book value of 5 billion VND or more per asset, the agency or unit shall prepare a report for submission to the directly superior management agency (if any) for comments, and submit it to the Ministry of Culture, Sports and Tourism for examination and written comments before issuance.
2. The head of the agency or unit is delegated to perform in accordance with the provisions of the Law on Management and Utilization of State-Owned Assets; Decree No. 155/2025/NĐ-CP; Decision No. 15/2025/QĐ-TTg, and relevant regulations and guidelines.
Article 11. Delegation of Authority for State-Owned Assets with Established Ownership by the Entire People
1. The head of the agency or unit decides on establishing ownership by the entire people and approves the plan for handling assets transferred voluntarily by the owner to the Vietnamese State through the Ministry of Culture, Sports and Tourism, where specific agencies or units are designated as the recipients, managers, and users of the assets in accordance with paragraph 6 of Article 3 of Decree No. 77/2025/NĐ-CP, amended and supplemented by Decree No. 286/2025/NĐ-CP.
2. In case of buildings, land, assets attached to the land at the workplace, operational base of the public sector; vehicles; other fixed assets with a book value of 5 billion VND or more per asset, the agency or unit shall prepare a report for submission to the directly superior management agency (if any) for comments, and submit it to the Ministry of Culture, Sports and Tourism for examination and written comments before implementation.
3. The head of the agency or unit is delegated to perform in accordance with the provisions of the Law on Management and Utilization of State-Owned Assets; Decree No. 77/2025/NĐ-CP, amended and supplemented by Decree No. 286/2025/NĐ-CP, and relevant regulations and guidelines.
Chapter IV
PROVISIONS FOR IMPLEMENTATION
Article 12. Responsibilities of Agencies and Units with Delegated Authority
1. To implement correctly the provisions of laws on financial management, public assets, and content delegated in this Circular.
2. To direct, guide, and urge subordinate agencies and units to comply with the provisions of laws on financial management and public asset management.
3. To conduct inspections and supervision over the financial management and public asset management of subordinate agencies and units.
4. To submit for review and decision by the competent authority any decisions issued within the delegated authority, if applicable, to the directly superior state agency and the Ministry of Culture, Sports and Tourism (Department of Planning and Finance) for reporting.
Article 13. Responsibilities of the Department of Planning and Finance
1. To take the lead in compiling reports on the status of financial management and public asset management as per regulations.
2. To review, submit to the Minister for examination and decision-making any matters within the Minister's authority.
3. To compile and report to the Minister on the implementation of delegated financial and public asset management.
4. To assist the Minister in monitoring and inspecting the execution of tasks and powers that have been delegated.
Article 14. Effective Date
1. This Circular shall come into effect from the date of issuance.
2. Transitional Provisions
For tasks and work already approved by competent authorities prior to the effective date of this Circular, they shall continue to be carried out in accordance with the decisions that have been issued. The subsequent steps (if any) shall apply the provisions on authority as stipulated in this Circular.
3. In the course of implementation, if any difficulties arise, agencies and units should report to the Ministry of Culture, Sports and Tourism (Department of Planning and Finance) for guidance and resolution./.
|
MINISTER DEPUTY MINISTER IN CHARGE (Signed) Lam Thi Phuong Thanh |
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