Circular No. 139/2017/TT-BTC on the management and use of state budget funds for the Implementation Program of the National Target Program on Culture for the period 2016-2020

CIRCULAR

REGULATIONS ON MANAGEMENT AND USE OF OPERATING FUNDS FOR IMPLEMENTATION OF THE NATIONAL TARGET PROGRAM ON CULTURAL DEVELOPMENT FOR THE 2016-2020 PERIOD.

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

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;

Pursuant to Decision No. 936/QĐ-TTg dated June 30, 2017 of the Prime Minister approving the National Target Program on Cultural Development for the 2016-2020 period.

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

The Minister of Finance issues this Circular to regulate management and use of operating funds from the state budget for implementation of the National Target Program on Cultural Development for the 2016-2020 period.

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular regulates management and use of operating funds from the state budget for implementation of the National Target Program on Cultural Development for the 2016-2020 period (hereinafter referred to as the Program).

b) For non-reimbursable grants or purpose-specific support from organizations and individuals within and outside Vietnam for projects under the National Target Program on Cultural Development, such grants shall be implemented according to the provisions of the donor (if any) or according to the regulations of the managing agency after obtaining the agreement of the donor's representative and the Ministry of Finance (if any); in cases where the donor or the donor's representative and the Ministry of Finance do not have specific provisions, the provisions of this Circular shall apply.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

This Circular applies to agencies, units, organizations, and individuals related to the management and use of operating funds from the state budget for implementation of the Program.

Article 2. Sources of Funds

Funds for implementing the Program include central government budget, local government budget, and other legally raised capital.

1. Central budget

a) Allocated in the annual state budget expenditure plan of Ministries, ministerial-level agencies, governmental agencies, and other central agencies (hereinafter referred to as Ministries and central agencies) to fulfill assigned tasks of the Program;

b) Supplementally allocated with targeted funding to localities to implement Program projects, prioritizing important projects and provinces facing difficulties in balancing their budgets.

"1. For funding allocated in the regular expenditure budget: the process of preparing the budget, managing, using, and settling accounts for funding shall be carried out in accordance with the Law on State Budget and guiding documents thereof. Agencies and units assigned the task of conducting vocational training at the primary level and under three months for urban women must prepare detailed budgets and send them to the finance authorities at the same level. The budget must include detailed explanations of the number of female workers expected to be trained and the training costs for each profession in the planning year, along with reports on the results and effectiveness of vocational training linked to employment targets for the current year to serve as the basis for allocating the budget."

a) Ensuring local government budget resources to implement the Program at the locality level in accordance with Decision No. 936/QĐ-TTg dated June 30, 2017 of the Prime Minister.

b) Proactively allocating local government budget to complement the central government budget to effectively implement Program projects and fund tasks guaranteed by the local government budget in accordance with Decision No. 936/QĐ-TTg dated June 30, 2017 of the Prime Minister.

3. Other Legally Raised Capital

Other legally raised capital includes: ODA funds, credit funds, and other legally raised capital; combined with central government budget support and local government budget balancing sources to implement Program tasks.

Article 3. Principles for Allocation of Central Government Operating Budget Funds

1. Concentrating allocation of funds for key tasks of each project; avoiding scattered and widespread allocations.

2. Prioritizing allocation for localities with many cultural relics, cultural heritages; potential for grassroots cultural development and traditional art forms; mountainous, border, coastal areas; provinces in the Northern Midland and Mountainous Region, Central Highlands, and Mekong Delta.

Article 4. Content, criteria, and level of budget allocation from the central state budget to implement the Project for the Conservation and Promotion of Cultural Heritage Value

1. Content of expenditure:

a) Repairing representative historical sites and important revolutionary bases during the anti-French colonial and anti-American wars.

b) Supporting urgent repairs for approximately 400 national-level heritage sites. The repair funds for national-level heritage sites are only supplementary, combined with local and socialized resources to repair, preserve, and reinforce minor components of heritage sites severely deteriorated.

c) Supporting the implementation of international commitments regarding tangible and intangible cultural heritages recognized by UNESCO as World Cultural Heritage and Intangible Cultural Heritage of Humanity.

d) Supporting the implementation of 80 projects for collecting, conserving, and promoting the value of intangible cultural heritage.

đ) Funding the compilation of a national inventory and conducting a comprehensive inventory of intangible cultural heritage according to administrative boundaries and ethnic groups; identifying and concentrating resources on collecting, preserving, and promoting representative national intangible cultural heritage values.

e) Conserving and promoting the value of traditional villages, communes, and towns to combine with economic tourism development; conserving and developing the traditional culture of 16 ethnic minorities with less than 10,000 people each.

g) Restoring and conserving 20 representative festivals of ethnic minority communities.

h) Organizing training courses, tours, surveys, research, and learning experiences both domestically and internationally on museum work, management, protection, and promotion of heritage values.

2. Criteria and Level of Allocation:

a) Budget allocation from the central state budget is based on approved projects combating deterioration, repairing, and restoring heritage sites; prioritizing balance of capital for ongoing and urgent projects. Specific support levels from the Central Government's Target Program for Cultural Development are reviewed and balanced by the Minister of Culture, Sports and Tourism based on the assessment results of project content and budget estimates.

b) Collecting and preserving intangible cultural heritage is prioritized for funding for those already listed or to be listed by UNESCO between 2016-2020 as Masterpieces of Oral and Intangible Heritage of Humanity.

c) For tasks under the project for collecting, conserving, and promoting the value of intangible cultural heritage of Vietnamese ethnic groups implemented by the Ministry of Culture, Sports and Tourism: The allocation level is based on the nature and scale of the project, reviewed and decided by the Minister of Culture, Sports and Tourism.

d) Supporting conservation and promotion of the value of representative traditional villages, communes, and towns to combine with economic tourism development. Specific support levels from the Central Government's Target Program for Cultural Development are reviewed and balanced by the Minister of Culture, Sports and Tourism based on the assessment results of project content and budget estimates.

đ) For tasks carried out by localities using local cultural and information affairs budgets: The central government supports each locality with a budget ranging from 500 million VND to 1 billion VND for the period 2016-2020, depending on the scale and content of the tasks implemented by the locality.

e) For the contents specified in Points a, b, c, đ, g, and h Clause 1 Article 4 of this Circular: Support is provided based on the nature of the work and the ability to balance the budget.

Article 5. Content, criteria, and budget allocation from the central state budget to implement the Project to Strengthen Investment in Construction and Development of Cultural Institutions Systems.

1. Content of expenditure:

a) Funding for equipment supporting operations at 15 provincial cultural centers.

b) Funding for equipment supporting operations at 30 district-level cultural centers.

c) Funding for restoration, preservation, and promotion of wood engraving painting craft and traditional lacquer painting craft.

d) Funding for equipment supporting the circulating book collection of the provincial library.

đ) Funding for equipment and cultural information products for border guard detachments and cultural propaganda teams of the Border Guard Force to eliminate cultural white spots in border areas, coastal regions, and islands.

e) Funding for publications for particularly difficult communes, border communes, safe area communes according to Prime Minister's Decisions, mobile information teams of difficult districts, and boarding schools for ethnic minorities.

g) Funding for equipment for 20 children's entertainment venues.

h) Funding for building and staging cultural programs for children. Integrating recreational, entertainment, and cultural activities for children within cultural institutions at all levels.

i) Funding for training and professional development for staff working at cultural centers at all levels.

2. Criteria and Level of Allocation:

a) For funding for equipment supporting operations at provincial cultural centers: Not exceeding 2,000 million VND per provincial cultural and sports center for the period 2016-2020 (from the operating fund).

b) For funding for equipment supporting operations at district-level cultural centers: Not exceeding 500 million VND per district-level cultural and sports center for the period 2016-2020 (from the operating fund).

c) For funding for the circulating book collection of the provincial library: Not exceeding 500 million VND per library for the period 2016-2020 (from the operating fund).

d) Funding for publications for particularly difficult communes, border communes, safe area communes according to Prime Minister's Decisions, mobile information teams of difficult districts, and boarding schools for ethnic minorities: Not exceeding 50 million VND per commune for the period 2016-2020 (from the operating fund).

đ) For funding for equipment supporting children's entertainment venues: The level of support from the central budget not exceeding 500 million VND per children's entertainment venue for the period 2016-2020 (operating fund source).

e) For the funding content specified in Points c, đ, h, and i Clause 1 Article 5 of this Circular: Support based on the content of work and budget balancing capacity.

Article 6. Content, criteria, and budget allocation from the central state budget to implement the Project to Develop Performing Arts Forms.

1. Content of expenditure:

a) Funding for upgrading 20 local performance theaters.

b) Funding for 60 rounds of equipment supporting operations for performing arts troupes.

c) Supporting training and retraining of cadres and actors according to each type of performing art, especially artisans and actors who do not receive salaries from the state budget.

d) Retraining actors specializing in performing arts.

đ) Building artistic programs with value according to each type to transfer to artistic units for staging and performing to serve the public.

2. Criteria and Level of Allocation:

a) For funding for upgrading local performance theaters: Not exceeding 5,000 million VND per theater for the period 2016-2020 (from the operating fund).

b) For funding for equipment supporting operations for performing arts troupes: Not exceeding 1,000 million VND per round of equipment supporting operations for performing arts troupes (from the operating fund).

c) For the funding content specified in Points c, d, and đ Clause 1 Article 6 of this Circular: Support based on the content of work and budget balancing capacity.

Article 7. Budget funds from local budgets and other legitimate sources of capital mobilization

1. Based on the allocation level from the central budget, the People's Committees of provinces and centrally governed cities shall submit to the Provincial People's Councils for decision on the budget estimate for the Cultural Development Target Program in accordance with current regulations and guidelines issued by the Ministry of Culture, Sports and Tourism.

2. In addition to support funds from the central budget, based on the local budget capacity, localities shall balance from the local budget and mobilize resources outside the budget to supplement the support of the central budget to effectively implement the objectives of the Cultural Development Target Program within their jurisdiction, prioritizing ODA funds for the preservation of national cultural heritage.

Article 8. Certain expenditure levels

1. Expenditure for training, professional development, and specialized training: As stipulated in Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance regarding the preparation of budget estimates, management, and utilization of state budget funds allocated for training and professional development of civil servants and public officials.

2. Expenditure for overseas study tours, surveys, training, and experience learning: As stipulated in Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance regarding the travel expenses for civil servants and public officials on short-term missions abroad funded by the state budget.

3. Translation and interpretation expenses (including ethnic languages): Apply the translation expense rates as stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance regarding the reception expenses for foreign guests working in Vietnam, expenses for organizing international conferences and seminars in Vietnam, and domestic reception expenses.

4. Expenditure for purchasing equipment for beneficiaries under the scope of projects under the Cultural Development Target Program for the period 2016-2020: Apply the provisions of the Law on Bidding 2013, Decree No. 63/2014/NĐ-CP dated June 26, 2014 of the Government detailing certain articles of the Law on Bidding concerning the selection of contractors; Circular No. 58/2016/TT-BTC dated March 29, 2016 of the Ministry of Finance detailing the use of state-owned funds for procurement to maintain the regular operation of state agencies, units under the people's armed forces, public service organizations, political organizations, political-social organizations, social-professional organizations, and social organizations; and related documents.

5. Expenditure for statistical surveys according to the specialized contents of each project approved by competent authorities: Apply the provisions of Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance guiding the management, use, and settlement of funds for conducting statistical surveys and national comprehensive statistical surveys.

6. Expenditure for building legal regulatory documents serving the management and operation of the Program: As stipulated in Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance guiding the preparation of budget estimates, management, use, and settlement of state budget funds for the work of drafting legal regulatory documents and perfecting the legal system.

7. Expenditure for organizing inspection teams, guidance, and survey teams; expenditure for coordination meetings, interim reviews, and final summaries of the Campaign implementation: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance detailing travel expenses and meeting expenses.

8. Expenditure for film production, theatrical performances, and the development of programs, publication of communication products: Implemented in accordance with current regulations on bidding, ordering, and assigning tasks for the provision of public services.

9. Based on the expenditure levels specified in this Circular and the local budget balancing capacity and other legitimate sources of capital mobilization: The Provincial People's Councils shall specify the expenditure levels for implementing the Program's projects in line with the actual situation in their locality and in compliance with current regulations.

10. In cases where special expenditures arise during the implementation process that are not covered by government documents, Prime Minister's decrees, the Ministry of Finance, and this Circular; the Provincial People's Councils shall consider and decide in accordance with the Program's budget capacity as stipulated in Clause 3, Article 21 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain articles of the State Budget Law. For special expenditures arising at the central level, the heads of agencies and units assigned the budget estimates shall propose to the relevant ministries and sectors for consolidation, and send a document to the Ministry of Finance for issuance in accordance with Clause 2, Article 20 of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain articles of the State Budget Law.

Article 9. Work on the preparation, implementation, and settlement of the state budget

1. The Department of Culture, Sports and Tourism shall take the lead in coordinating with relevant agencies to develop the budget estimate for implementing the Target Program on Cultural Development at the local level, detailing each target of the project and sending it to the Department of Planning and Investment and the Department of Finance for review and consolidation before submitting it to the People's Committee of the province/city for submission to the Ministry of Culture, Sports and Tourism together with the process of preparing the budget estimate in accordance with regulations.

Based on the total financial amount of the Target Program on Cultural Development approved by the competent authority, the Ministry of Culture, Sports and Tourism shall develop a plan to allocate funds for the Program for each target, project, and detail for central ministries and sectors and provinces/cities directly under the Central Government in accordance with the assigned goals and tasks, and send it to the Ministry of Finance and the Ministry of Planning and Investment for review and consolidation into the budget estimates of ministries, sectors, and localities to be submitted to the Government for approval by the National Assembly.

2. The preparation, allocation, management, use, and settlement of the operating funds for the Program shall be carried out in accordance with the provisions of the State Budget Law 2015, Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing the implementation of certain articles of the State Budget Law, and related documents.

Units directly using the Program's budget for cultural development are responsible for accounting and settling the funds for implementing projects according to the Program, corresponding to the items, sub-items, and detailed accounts of the state budget; the program code for the Target Program on Cultural Development, and the provisions of the State Budget Law, Accounting Law, and current guiding documents.

For activities and tasks where units are allocated budgets and enter into contracts with other agencies and units to implement; the vouchers serving as the basis for settlement and finalization are kept by the unit allocated the budget and include: the signed procurement contract (accompanied by the detailed budget approved by the leading agency), the acceptance certificate for quantity, volume, and quality of completed products and services, the payment price according to the signed contract between the procuring agency and the supplying unit; the payment authorization or payment voucher, and other related documents. Specific invoices and vouchers for expenditures are retained by the agency directly implementing the Contract.

3. Management and payment of funds for the repair, renovation, and restoration of works shall be carried out in accordance with Circular No. 92/2017/TT-BTC dated September 18, 2017 of the Ministry of Finance on the preparation of budget estimates, allocation, and settlement of funds for the implementation of repairs, maintenance, renovation, expansion, and upgrading of physical facilities.

4. Ministries, central agencies, and localities are responsible for reporting annually on the implementation of the Program and sending it to the Ministry of Culture, Sports and Tourism for consolidation and reporting to the Prime Minister.

Article 10. Effective Date

1. This Circular takes effect from February 15, 2018. Circular Joint No. 51/2013/TTLT-BTC-BVHTTDL dated April 26, 2013 of the Ministry of Finance and the Ministry of Culture, Sports and Tourism on the management and use of state budget funds for implementing the National Target Program on Culture for the period 2012-2015 ceases to be effective from the date this Circular takes effect.

2. If the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new legal normative documents, they shall be applied according to those new documents.

3. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.