Joint Circular No. 104/2007/TTLT/BTC-BVHTTDL guiding certain contents and expenditure levels for archaeological exploration and excavation funded from the State budget

JOINT CIRCULAR

Guidelines for certain expenditure items and amounts for archaeological exploration and excavation work funded from the State budget for archaeological exploration and excavation activities funded from the State budget

-------------------------

Pursuant to Decree No. 92/2002/NĐ-CP dated November 11, 2002 of the Government detailing the implementation of certain provisions of the Cultural Heritage Law;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

The Ministry of Finance and the Ministry of Culture, Sports and Tourism jointly issue guidelines for certain expenditure items and amounts for archaeological exploration and excavation work funded from the State budget as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. The expenditure items and amounts stipulated in this Circular shall apply to archaeological exploration and excavation work (including surveying, exploration, excavation, documentation, research on cultural relics and artifacts after excavation) funded by the State budget (operational funds and construction investment funds).

2. Agencies and units with the assigned tasks of archaeological exploration and excavation shall be responsible for preparing budgets for expenditures according to the expenditure items and amounts specified in this Circular, and submitting them to the competent authority for approval in accordance with the current budget management hierarchy.

The funding for regular archaeological exploration and excavation projects shall be balanced and consolidated into the annual budget of the agency or unit.

Funding for large-scale archaeological exploration and excavation projects with their own project management boards shall be prepared and allocated separately according to the approval of the competent authority.

3. Archaeological exploration and excavation activities shall be carried out in accordance with the Cultural Heritage Law, guiding documents implementing the Law, and regulations of the Minister of Culture, Sports and Tourism.

II. EXPENDITURE ITEMS FOR ARCHAEOLOGICAL EXPLORATION AND EXCAVATION

1. Archaeological survey expenditure, including: expenditure for scientific and technical staff directly participating in surveys; remuneration for consulting experts; hiring labor; purchasing or leasing survey equipment; renting transportation and accommodation for scientific and technical staff and consulting experts.

2. Archaeological exploration expenditure, including: expenditure for scientific and technical staff directly participating in explorations; remuneration for consulting experts; hiring labor for excavations; purchasing or leasing exploration materials, tools, office supplies; field camps; renting transportation and accommodation for scientific and technical staff and consulting experts; technical drawing, pattern casting, photographing cultural relics and artifacts; compensation for crops in the excavation area...

3. Archaeological excavation expenditure, including: expenditure for scientific and technical staff directly participating in excavations; remuneration for consulting experts; hiring labor for excavations and site protection; purchasing or leasing excavation materials, tools, office supplies; renting transportation and accommodation for scientific and technical staff directly participating in excavations and consulting experts; technical drawing, pattern casting, photographing cultural relics and artifacts; compensation for crops and land clearance in the excavation area; purchasing or leasing machinery for excavations; temporary preservation treatment of cultural relics and artifacts...

4. Expenditure for post-excavation processing and research on cultural relics and artifacts, including: remuneration for scientific and technical staff directly participating in processing and research; remuneration for consulting experts; hiring labor for artifact processing and preservation; purchasing or leasing processing equipment, materials, office supplies; renting warehouses or temporary storage facilities for preserving cultural relics and artifacts for processing, research, and scientific documentation; renting sample analysis; artifact restoration; measuring, photographing, and documenting scientific records for artifacts; packaging and transporting artifacts to museums.

5. Expenditure for scientific conferences serving archaeological exploration and excavation work; conferences reporting the results of archaeological exploration and excavation and research and processing of cultural relics and artifacts.

6. Expenditure for compiling scientific reports on the results of archaeological exploration and excavation, including: expenditure for preliminary and scientific reports; collecting research results and historical documents; selecting photos, drawings, and patterns for reports; printing and duplicating reports.

7. Expenditure for the operation of the excavation team or the exploration and excavation project, including: electricity, water, communication, environmental sanitation, salaries, allowances for management staff, other expenses (if any).

III. EXPENDITURE AMOUNTS FOR ARCHAEOLOGICAL EXPLORATION AND EXCAVATION

1. Allowance for scientific and technical staff (who are under the management of the agency implementing the exploration and excavation project or who are regularly and directly involved in the project): maximum not exceeding VND 120,000/person/day. The number of days for calculating allowance payment is based on actual working days at the excavation site or directly performing post-excavation processing tasks according to the assignment and confirmed by the project leader within the approved budget.

In addition to the allowance mentioned above, scientific and technical staff also enjoy salary, allowances, night shift, overtime, and travel expense benefits as prescribed for administrative agencies and public service units.

2. Remuneration for scientific consulting experts for archaeological exploration and excavation work (who sign contracts to participate in scientific consultation during the planning and implementation of the exploration and excavation project):

Scientific consulting experts participating in the consultation for archaeological exploration and excavation projects through consulting contracts. The expenditure amount for scientific consulting experts serves as the basis for signing lump-sum contracts for the days they participate in consultation, with a maximum of VND 200,000/day/person; in addition to the remuneration mentioned above, scientific consulting experts are reimbursed for accommodation rental fees at the place of work, train and bus fares (if applicable) according to the travel expense regulations applicable to administrative agencies and public service units.

3. Expenditure for scientific conferences serving archaeological exploration and excavation work; conferences reporting the results of archaeological exploration and excavation and research and processing of cultural relics and artifacts: The expenditure amount is regulated according to the current Circular of the Ministry of Finance - Ministry of Science and Technology guiding the expenditure regime for scientific and technological tasks.

4. The level of expenditure for leasing labor to serve investigative work, exploration, excavation, archaeological research, classification, and arrangement of cultural relics; leasing labor for site protection and temporary warehouse protection 24/7: Expenditure shall be based on the agreed contract price for labor leasing in the locality; the maximum expenditure shall not exceed 80,000 VND/day/person.

5. The level of expenditure for writing reports on the results of exploration and archaeological excavation:

- The level of expenditure for writing preliminary reports: a maximum of no more than 4,000,000 VND/report.

- The level of expenditure for writing scientific reports: a maximum of no more than 12,000,000 VND/report.

6. The level of expenditure for the preparation of scientific files:

- Copies of decorative patterns and inscribed stones: a maximum of no more than 50,000 VND/copy (A4 size), a maximum of no more than 100,000 VND/copy (A3 size), a maximum of no more than 200,000 VND/copy (A2 size), a maximum of no more than 400,000 VND/copy (A0 size).

- Photographs of cultural sites and relics: a maximum of no more than 15,000 VND/photo (including photography costs, editing, and expenses for producing photos of size 9x12).

- Registration forms for artifacts (describing characteristics, age, origin, and nature of the artifact): a maximum of no more than 15,000 VND/form.

- The level of expenditure for measuring and drawing cultural sites and relics (overall layout plans of cultural sites, current status plans of cultural sites, cross-sections of geological layers, architectural details..., shapes, patterns of various types of relics...): expenditure shall be based on the agreed contract price based on the number of working days and the allowance rate for staff as stipulated in Clause 1, Section III of this Circular.

7. Restoration and reconstruction of archaeological objects: To be carried out according to the contract based on the actual volume of work and within the budget estimate approved by the competent authority.

8. The level of expenditure for purchasing or leasing equipment, materials, office supplies to serve exploration, archaeological excavation; tents at the site to serve exploration and archaeological excavation; printing, photocopying, reproducing files and reports; leasing backfilling or preservation of cultural sites after exploration and excavation can be based specifically on the cost prices of the locality at the time of exploration and excavation and agreed upon in economic contracts submitted for approval by competent authorities.

Units assigned by the State to purchase, manage, and use assets from state budget funds to serve exploration and archaeological excavation shall comply with current regulations on the procurement and management of state assets; submit to competent authorities for decision-making on the disposal of assets after the completion of the project.

9. The level of expenditure for relocating cultural sites and relics or burying sand to preserve them in place; leasing warehouses or temporary storage areas for cultural sites and relics; leasing necessary machinery to serve exploration and archaeological excavation shall be carried out according to contracts based on average prices in the locality following the principle of thrift and efficiency.

10. Expenditure for administrative operations of the excavation team or the exploration and archaeological excavation project: according to the budget approved by the competent authority.

11. In addition to the above expenditures, if there are additional expenses during implementation, the unit responsible for leading the exploration and archaeological excavation work shall coordinate with relevant agencies to determine specific expenditure levels and submit them for approval by the competent authority.

IV. BUDGET ESTIMATION AND SETTLEMENT OF EXPENSES

1. The preparation, allocation, and settlement of expenses for exploration and archaeological excavation shall be carried out in accordance with the provisions of the State Budget Law and guiding documents thereof.

The expenditure levels specified in this Circular serve as the basis for preparing budgets and settling accounts for exploration and archaeological excavation.

2. For expenditures that do not comply with the provisions of this Circular, when inspected, higher-level management agencies and financial authorities at all levels have the right to require the agency or unit to rectify the accounts. Those who issue incorrect expenditure orders or approve incorrect expenditures will be subject to disciplinary action, administrative penalties, or criminal liability追究法律责任，同时负责追缴并上缴国家财政已错支的款项。

3. The expenditure levels for exploration and archaeological excavation stipulated in this Circular are the maximum levels. Based on the allocated budget estimates, the Minister, the head of a ministry equivalent to a ministry, and the Chairman of the People's Committee of provinces and centrally-administered cities shall specify the expenditure levels to ensure they do not exceed the levels prescribed in this Circular.

4. In cases where the unit allocated a budget does not have the function of exploration and archaeological excavation, the expenditure standards stipulated in this Circular shall serve as the basis for establishing contracts with organizations having such functions to carry out the tasks. For units allocated a budget, the settlement and finalization of accounts shall be carried out in accordance with the contract form and contract liquidation procedures currently in effect.

V. IMPLEMENTATION PROVISIONS

This Circular shall take effect 15 days from the date of publication in the Official Gazette. During the implementation process, if difficulties arise, they should be reported promptly to the relevant ministries for coordinated resolution./.

Place of Receipt:

- Prime Minister;

- President's Office;

- National Assembly's Office;

- Government Office;

- Central Party Office and its Departments;

- Supreme People's Procuracy;

- Supreme People's Court;

- Ministries, ministerial-level agencies, and 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,

- State Treasury Departments of provinces and centrally-administered cities;

- General Departments, Bureaus, Divisions, Offices, and Inspection Teams under the two Ministries;

- Department of Legal Affairs - Ministry of Justice;

- State Audit Agency;

- Government website;

- Websites of the Ministry of Finance, the Ministry of Culture, Sports and Tourism;

- Official Gazette;

- To be filed: Office of the Ministry of Finance, Ministry of Culture, Sports and Tourism (H-400).