Joint Circular No. 11/2008/TTLT-BTC-BGDĐT guides the financial management for the International Physics Olympiad in Vietnam in 2008.

JOINT CIRCULAR

Guidelines for Financial Management of the 2008 International Physics Olympiad in Vietnam

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of 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;

Pursuant to Decision No. 1593/QĐ-TTg dated November 23, 2007 of the Prime Minister approving the project to organize the 39th International Physics Olympiad in 2008 in Vietnam;

In accordance with the tradition of the International Physics Olympiads;
The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines on financial management for the International Physics Olympiad in 2008 in Vietnam 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 subjects implementing this Circular are ministries, sectors, agencies, units, organizations, and individuals using funds to organize the 2008 International Physics Olympiad in Vietnam and the World Federation of Physical Competitions Conference (referred to collectively as the 2008 International Physics Olympiad).

2. The budget for organizing the 2008 International Physics Olympiad includes state budget allocation, fees collected from participating delegations, and funds raised from economic and social organizations, enterprises, individuals both within and outside the country.

3. The use and management of funds and assets serving the 2008 International Physics Olympiad shall be carried out in accordance with the State Budget Law, current financial and asset management regulations, and the provisions of this Circular.

II. SPECIFIC PROVISIONS

1. Sources of funding for the 2008 International Physics Olympiad include:

- State budget allocation;

- Fees collected from delegations, observers, and tourists participating in the Olympiad (excluding delegations from Laos and Cambodia);

- Contributions, support, and sponsorships from organizations, businesses, and individuals both within and outside the country.

2. Expenditure items for the 2008 International Physics Olympiad include:

- Travel expenses for members of the International Physics Olympiad Secretariat (two persons), and Vietnamese staff invited to participate in setting and grading the exam (both domestically and internationally);

- Food and accommodation expenses for guests, delegation leaders, deputy leaders, students, observers, tourists from countries registered to participate in the Olympiad, and Vietnamese staff working directly with foreign counterparts at the same location (as required by the Organizing Committee) during the official period of the Olympiad;

- Expenses for welcoming and seeing off delegations: renting waiting rooms at the airport, purchasing flowers, banners, slogans;

- Expenses for hosting receptions according to the tradition of the IPhO;

- Expenses for compiling and translating materials for the IPhO 2008;

- Expenses for publicity, advertising, printing posters, logos, banners, emblems, filming, photography, flags, slogans, yearbooks, CDs, and other promotional materials, publicizing through mass media (radio, television, press);

- Expenses for designing, building, and maintaining websites, writing software programs, constructing computer rooms connected for use in the IPhO 2008;

- Communication expenses;

- Printing invitation letters and making cards for participants in the IPhO 2008;

- Award expenses, making medals, certificates of merit, diplomas, and commemorative gifts;

- Expenses for organizing the opening ceremony, closing ceremony, exchanges, gala events, cultural activities, and tours of the IPhO 2008;

- Expenses for conferences, seminars, press conferences, and activities of the Organizing Committee, committees, and subcommittees;

- Expenses for recruiting guides, volunteers, and hosts;

- Expenses for training, food, accommodation, and allowances for Organizing Committee members and subcommittee members;

- Expenses for training, food, accommodation, and allowances for staff involved in test-setting, grading, invigilation, technical personnel, secretaries, guides, volunteers, hosts, meeting managers, security personnel, and service staff;

- Expenses for providing refreshments and light meals for meetings and discussions between international boards, translating questions, and discussing points with delegations during the IPhO 2008;

- Expenses for purchasing or renting equipment, tools, office supplies, transportation means, and locations serving the IPhO 2008;

- Expenses for security, safety, sanitation, health care, and services;

- Expenses for inviting Nobel Prize-winning scientists or renowned physicists from abroad to attend, advise, or give scientific lectures during the IPhO 2008;

- Expenses for test-setting, reviewing, testing, researching, developing, ordering production, installation, measurement, and inspection of equipment for practical exam candidates;

- Other expenses;

3. Expenditure limits applicable to the 2008 International Physics Olympiad:

3.1. Reception and accommodation expenses for international guests attending the 2008 International Physics Olympiad:

- Maximum expense for purchasing flowers to welcome delegations not exceeding 150,000 VND/delegation;

- For international guests, delegation leaders, deputy leaders, observers, and visitors: Maximum daily food and accommodation expenses not exceeding 1,600,000 VND/person/day for delegation leaders and international guests; not exceeding 1,200,000 VND/day for deputy leaders, observers, and other visitors accompanying delegations (who have paid the fee) during the IPhO 2008;

- For contestants participating in the competition: Maximum daily food and accommodation expenses not exceeding 500,000 VND/person/day during the competition period;

- Expenses for organizing three banquets (one banquet at the opening, one after the exam, and one at the conclusion of the Olympiad) according to the tradition of the International Physics Olympiads: Maximum expense not exceeding 900,000 VND/person for three banquets;

3.2. Expenses for organizing conferences, seminars, food, accommodation, travel, and work locations for Vietnamese staff participating in test-setting and grading during the IPhO 2008:

- Expenses for organizing conferences and seminars: Implemented in accordance with Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on travel expenses and conference organization costs for state agencies and public institutions;

- Regarding food and accommodation expenses for some Vietnamese staff working directly with foreigners at the same location as required by confidentiality and the nature of the Olympiad: Implemented based on actual expenses incurred, maximum daily expense not exceeding 1,200,000 VND/person/day;

- For some staff, secretaries, and supervisors, due to the requirements of their work arranged by the Organizing Committee to stay together with the accommodation of contestants during the organization of the Olympiad: Not exceeding 500,000 VND/person/day;

- Travel expenses for examination paper drafters and graders who are from other localities and are invited by the Organizing Committee to perform tasks at the Olympic venue shall be reimbursed according to current regulations. For the Professional Board, one car will be arranged for pick-up and drop-off services based on actual needs before and during the organization period. As for Organizing Committee members and sub-committee members who are locals of the Olympic venue, if they provide their own means of transportation during the official Olympic period, they will be reimbursed at a rate of 15,000 VND/person/day.

Those individuals who have been reimbursed by the Olympic Organizing Committee for the above support items shall not be reimbursed for travel allowances from their sending agencies or units.

3.3. Allowance expenses:

a) Allowance expenses for meetings and professional training sessions:

- Expenses for Organizing Committee meetings: 50,000 VND/person/session; sub-committee meetings: 30,000 VND/person/session;

- Allowance for staff attending training sessions to prepare examination papers and grade examinations: 50,000 VND/person/day;

- Allowance for staff attending training sessions on management work, invigilation, and service during the examination period: 30,000 VND/person/day;

- Allowance for instructors guiding training sessions on management work, invigilation, and service during the examination period: 60,000 VND/person/day;

- Allowance for instructors guiding professional training sessions: 300,000 VND/person/session;

- Allowance for some experts chairing International Council meetings: 300,000 VND/person/session;

- Allowance for some staff assigned by the Organizing Committee to work directly with team leaders and deputy leaders during discussion sessions on grading results: 300,000 VND/person/session;

- Allowance for computer experts assigned by the Organizing Committee to serve the International Council directly, and secretaries serving the Professional Board during the working period at the International Council: 200,000 VND/person/day.

b) Allowance expenses for staff and personnel serving during the examination period of the Olympic Games:

- Head of the Organizing Committee, members of the Steering Committee, and Executive Board: 150,000 VND/person/day;

- Members of the Organizing Committee, leaders of sub-committees: 120,000 VND/person/day;

- Members of sub-committees, secretaries: 100,000 VND/person/day;

- Supervisors and guides meeting standards: 100,000 VND/person/day;

- Volunteers and staff serving during the organization period: 50,000 VND/person/day.

c) Allowance expenses for staff participating in invigilation and grading:

- Allowance for examination graders: 1,500,000 VND/person/round. The examination consists of two rounds: theoretical round and practical round;

- Allowance for staff directly involved in copying and printing examination papers and sealing them in envelopes: Implemented according to the maximum quota not exceeding 12,000,000 VND for the entire examination period for this task;

- Allowance for invigilators: 100,000 VND/person/day;

- Expenses for refreshments for staff directly involved in discussing examination questions and grading during the Olympic period: 100,000 VND/person/day;

- Expenses for refreshments for invigilators, supervisors, and students during the examination period: 20,000 VND/person/day;

The above payment levels shall be implemented for actual working days during the official Olympic organization period. In cases where one person performs multiple tasks in one day, they shall only receive the highest remuneration level.

For Organizing Committee staff, boards, sub-committees, secretaries, supervisors, volunteers, and service personnel during the Olympic period who are civil servants, contractual employees, and students receiving scholarships or living expenses, they shall continue to receive their full salary, scholarship, or living expenses from their managing unit while serving the Olympic Games.

d) Expenses for hiring foreign experts to participate in examination question preparation, scientific lectures, and hosting opening and closing ceremonies of the Olympic Games:

The Minister of Education and Training shall decide on the specific contents of the expenses (food, accommodation, remuneration, air tickets, etc.) according to the agreed contract signed with foreign experts, ensuring economy, effectiveness, and compliance with established regulations.

e) Allowance expenses for staff preparing examination question proposals, creating examination questions, and reviewing examination questions (including both official and backup questions):

Specific expenditure levels shall be decided by the Minister of Education and Training based on international practices for organizing IPhO, workload, time, and number of staff selected to participate in question compilation. The specific expenditure levels shall not exceed the following maximum amounts:

- Allowance for authors of proposed examination questions that meet the Professional Board's requirements: Maximum allowance not exceeding 700,000 VND/per theoretical question and maximum not exceeding 1,000,000 VND/per practical question;

- Examination question creation: For questions approved by authorized authorities to be presented to the International Council, the maximum allowance shall not exceed 40,000,000 VND/per theoretical question and maximum not exceeding 60,000,000 VND/per practical question;

- Reviewing examination questions: Maximum allowance not exceeding 4,000,000 VND/per theoretical question and maximum not exceeding 6,000,000 VND/per practical question.

Policy Bureau, General Political Department Allowance expenses for staff designing experimental test models, assembling, measuring, and inspecting experimental test kits: Implemented according to the contract for the job package determined by the Head of the IPhO 2008 Organizing Committee based on workload and advice from the Professional Board.

g) Allowance expenses for members participating in organizing the examination, selecting supervisors, and volunteers: Not exceeding 100,000 VND/person/day for actual working days.

3.4 Translation expenses: Apply the expense level as stipulated in Circular No. 57/2007/TT-BTC dated June 11, 2007, issued by the Minister of Finance regarding reception expenses for foreign guests (Category C) coming to Vietnam for work, expenses for organizing international conferences and seminars in Vietnam, and domestic reception expenses.

3.5. Compilation material expenses: Apply the expense level as stipulated in Circular No. 87/2001/TT-BTC dated October 29, 2001, issued by the Ministry of Finance regarding the content and expense levels for building framework programs at 50,000 VND/page. Translation of materials into English shall be carried out according to the above-mentioned translation expense regulations.

3.6. Communication expenses:

- Members of the Executive Board: 150,000 VND/person/month;

- Members of the Organizing Committee, heads, deputies of sub-committees, and secretaries: 100,000 VND/person/month;

- Responsible officers, guides, volunteers, members of sub-committees, and permanent security staff: 200,000 VND/person/during the entire official Olympic organization period;

Members of committees, heads, and deputy heads of sub-committees shall be reimbursed for communication expenses at the aforementioned rate from the date of the decision establishing the committees and sub-committees by the competent authority until the end of the Olympics.

3.7. Renting venues for meetings, exams, conferences according to actual contracts and purchasing necessary equipment suitable for serving the Olympics: Implement in accordance with the Law on Bidding 2005, Decree No. 111/2006/NĐ-CP dated September 29, 2006 of the Government guiding the implementation of the Law on Bidding and selecting construction contractors under the Construction Law, Circular No. 63/2007/TT-BTC dated June 15, 2007 of the Ministry of Finance guiding the implementation of bidding for asset procurement to maintain the regular operation of state agencies with state capital, and Circular No. 131/2007/TT-BTC dated November 5, 2007 of the Ministry of Finance amending and supplementing Circular No. 63/2007/TT-BTC dated June 15, 2007 of the Ministry of Finance guiding the implementation of bidding for asset procurement to maintain the regular operation of state agencies with state capital. To meet the specific requirements of the 2008 International Physics Olympiad, the purchase or rental of equipment and experimental tools for exam preparation, sample testing, ordering production of equipment for students' practical exams, renting examination venues, making exam questions, grading exams shall be decided by the Head of the Organizing Committee to ensure suitability, efficiency, and personal responsibility for such decisions; while ensuring complete invoice and documentation in accordance with current laws. The rental of transportation and accommodation for students and staff, and venue rental for the opening and closing ceremonies shall be carried out in accordance with current regulations on bidding and asset procurement.

3.8. Expenses for propaganda, encouragement, advertising; renting waiting rooms at airports; expenses for serving the opening ceremony, closing ceremony, exchanges, international council meetings; expenses for website design, writing computer software, making invitation cards, medals, commemorative gifts, organizing cultural and artistic activities for the 2008 International Physics Olympiad: Implemented in accordance with current regulations on bidding, payment according to contracts, and actual expenditures within the budget approved by the Head of the 2008 International Physics Olympiad Organizing Committee.

3.9. Prize money for students who win awards:

- The amount of prize money for Vietnamese students who win awards (including both prize money in kind and cash prizes) shall be implemented in accordance with Decision No. 158/2002/QĐ-TTg dated November 15, 2002 of the Prime Minister regarding the award system for students and university students who win awards in national and international student competitions, national and international Olympics, and national and international vocational skills competitions.

- The amount of prize money in kind for foreign students who win awards shall be the same as that for Vietnamese students. Cash prizes shall not be awarded to foreign students who win awards.

The amount of prize money in kind shall be determined by the Minister of Education and Training based on the principle of thrift, with the prize money in kind having a commemorative significance.

The purchase of prize money in kind shall be carried out in accordance with the Law on Bidding 2005, Decree No. 111/2006/NĐ-CP dated September 29, 2006 of the Government guiding the implementation of the Law on Bidding and selecting construction contractors under the Construction Law, Circular No. 63/2007/TT-BTC dated June 15, 2007 of the Ministry of Finance guiding the implementation of bidding for asset procurement to maintain the regular operation of state agencies with state capital, and Circular No. 131/2007/TT-BTC dated November 5, 2007 of the Ministry of Finance amending and supplementing Circular No. 63/2007/TT-BTC dated June 15, 2007 of the Ministry of Finance guiding the implementation of bidding for asset procurement to maintain the regular operation of state agencies with state capital.

III. ESTABLISHING BUDGETS, ALLOCATING FUNDS, AND SETTLING ACCOUNTS

1. Establishment of budget projections:

Based on the project to organize the 2008 International Physics Olympiad in Vietnam approved by the Prime Minister and the income and expenditure levels stipulated in this Circular, and based on the State Budget for 2008 allocated by the Government to the Ministry of Education and Training, the Ministry of Education and Training guides organizations, agencies, and units assigned tasks to participate in organizing the Olympics to prepare budgets for income and expenditure and submit consolidated budgets for review by the Ministry of Finance as the basis for the Ministry of Education and Training to implement.

2. Allocation and management of funds:

Based on the reviewed budget approved by the Ministry of Finance, the Ministry of Education and Training allocates the budget for each work item according to the approved project and signs contracts to implement the work and settle funds according to the content and volume of work completed and the expenditure regulations stipulated in this Circular with organizations, agencies, units, and individuals assigned tasks to participate in organizing the Olympics.

3. Accounting and settlement of income and expenditure:

The budget for organizing the 2008 International Physics Olympiad shall be accounted for according to corresponding items and sub-items of the State Budget Classification. At the conclusion of the Olympics, participating organizations, agencies, and units shall be responsible for settling accounts for the budget for organizing the Olympics with the Ministry of Education and Training to consolidate and settle accounts with the Ministry of Finance in accordance with current regulations.

IV. EFFECTIVE DATE

This Circular shall take effect 15 days after its publication in the Official Gazette. Any issues arising during implementation should be promptly reported to the Ministry of Finance and the Ministry of Education and Training for study, amendment, and supplementation as appropriate./.