Joint Circular No. 144/2014/TTLT-BTC-BVHTTDL guiding the management and use of funds for the operation of the "All People United to Build a Cultural Life" Movement

This Circular stipulates the management and use of funds for the Steering Committee of the "All People United to Build a Cultural Life" Movement at all levels. It replaces Joint Circular No. 31/2006/TTLT/BTC-BVHTT and abolishes certain other provisions.

문서 번호144/2014/TTLT-BTC-BVHTTDL
문서 유형Joint Circular
발행 기관Ministry of Finance
서명자Trương Chí Trung Cơ Quan Ban Hành Bộ Văn Hóa, Thể Thao Và Du Lịch Chức Danh Thứ Trưởng Người Ký Huỳnh Vĩnh Ái — Thứ trưởng
업데이트19. 06. 2026
산업Culture, Sports and Tourism; Finance
분야Budget Management
발행일30. 09. 2014
발효일15. 11. 2014
효력 만료일
상태In effect
✦ 스마트 요약

This Circular stipulates the management and use of funds for the Steering Committee of the "All People United to Build a Cultural Life" Movement at all levels. It replaces Joint Circular No. 31/2006/TTLT/BTC-BVHTT and abolishes certain other provisions.

적용 범위

This Circular applies to the Minister, Head of equivalent ministerial agencies of the Central Steering Committee; Chairmen of People's Committees at all levels; Standing Offices of Steering Committees at all levels; and agencies responsible for organizing competitions and awards.

핵심 사항

  • Provisions on sources and allocation of funds for the activities of the Movement
  • Guidance on budget preparation, management, use, and settlement of accounts for funds
  • For residential areas: The Provincial People's Committee allocates a budget estimate ensuring implementation of expenditures from VND 3,000,000 to VND 5,000,000 per year per residential area.
  • For communes in difficult areas: The Provincial People's Committee allocates a budget estimate according to the level from VND 5,000,000 to VND 7,000,000 per year per residential area.
  • Effective from November 15, 2014, replacing Joint Circular No. 31/2006/TTLT/BTC-BVHTT

🌐 이 문서의 사회적 영향

  • Ensuring funding for the "All People United to Build a Cultural Life" Movement across the country
  • Improving cultural life in residential areas, especially in communes in difficult areas

❓ 자주 묻는 질문

Which regulation does this Circular replace?

Joint Circular No. 31/2006/TTLT/BTC-BVHTT

How are the expenditures for residential areas and communes in difficult areas allocated?

The Provincial People's Committee allocates a budget estimate to ensure the implementation of expenditures as prescribed

전문

Ministry of Finance - Ministry of Culture, Sports and Tourism
Sports and Tourism

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 144/2014/TTLT-BTC-BVHTTDL
Hanoi, September 30, 2014

JOINT CIRCULAR

Guidelines for managing and using activity fundsMovement"All people unite to build a civilized life"

________________

Pursuant to the Government Decree number 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Government Decree No. 76/2013/NĐ-CP dated July 16, 2013 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Culture, Sports and Tourism;

Implementing Decision No. 1610/QD-TTg dated September 16, 2011 of the Prime Minister approving the Program to implement the Movement "All people unite to build a civilized life" for the period 2011-2015 with orientation towards 2020;

Implementing Decision No. 794/QD-TTg dated June 26, 2012 of the Prime Minister on the establishment of the Central Steering Committee for the Movement "All people unite to build a civilized life" based on the merger of the Central Steering Committee for the Movement "All people unite to build a civilized life" and the Central Mobilization Committee for the Campaign "All people unite to build a civilized life in residential areas," and Circular No. 1151/TTg-KTTH dated August 8, 2012 of the Prime Minister supplementing Decision No. 794/QD-TTg dated June 26, 2012;

The Minister of Finance and the Minister of Culture, Sports and Tourism issue this Joint Circular guiding the management and use of activity funds for the Movement "All people unite to build a civilized life."

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the management and use of activity funds within the Movement "All people unite to build a civilized life," including the Campaign "All people unite to build a civilized life in residential areas" (hereinafter referred to as the Movement).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Steering Committees at all levels; Office of the Standing Secretariat, member agencies of the Steering Committees at all levels;

b) People's Committees at all levels;

c) People's solidarity committees in residential areas.

For the construction of a civilized life for workers in industrial zones, it shall be implemented in accordance with the provisions of Circular No. 55/2013/TT-BTC dated May 6, 2013 of the Ministry of Finance on the management and use of financial resources to implement the Project "Building a civilized life for workers in industrial zones until 2015 with orientation towards 2020."

Article 2. Principles of Management and Use of Funds

1. Activity funds for Steering Committees at all levels, member agencies of Steering Committees at all levels, Office of the Standing Secretariat of the Central Steering Committee, provincial level, district level (hereinafter referred to as the Office of the Standing Secretariat of Steering Committees at all levels) shall be guaranteed by the State budget based on assigned tasks, according to the principle that the budget at the level organizing the implementation shall guarantee the funds; for residential areas, the provincial budget shall guarantee the funds.

2. For communes in difficult areas identified in Decision No. 30/2007/QD-TTg dated March 5, 2007 of the Prime Minister, Decision No. 1733/QD-TTg dated October 29, 2009 of the Prime Minister recognizing administrative units in difficult areas in Gia Lai Province, and Decision No. 30/2012/QD-TTg dated July 18, 2012 of the Prime Minister on criteria for identifying particularly difficult hamlets, communes in ethnic minority and mountainous regions for the period 2012-2015, activity funds for commune Steering Committees shall be guaranteed by the provincial budget.

Article 3. Budget Allocation

1. Activity funds for Steering Committees at all levels

a) Activity funds for Steering Committees at all levels and the Office of the Standing Secretariat of Steering Committees at all levels, which fall under the cultural sector's expenditure items, shall be allocated in the budget estimate for cultural affairs expenses of the Ministry of Culture, Sports and Tourism, Provincial Departments of Culture, Sports and Tourism, and District Cultural and Information Offices. Activity funds for member agencies of Steering Committees at all levels shall be allocated in the budget estimates of those agencies.

b) Activity funds for commune Steering Committees shall be allocated in the budget estimate according to the appropriate type of expenditure of the People's Committee at the commune level.

c) Activity funds for commune Steering Committees as stipulated in Clause 2 of Article 2 of this Circular and for People's solidarity committees in residential areas shall be guaranteed by the provincial budget and allocated in the budget estimate of the People's Committee at the commune level.

2. Activity funds for implementing tasks assigned by Decision No. 1610/QD-TTg dated September 16, 2011 of the Prime Minister

a) Funds for directing the implementation, inspection, printing of certificates and frames for "Model Cultural Agencies," "Model Cultural Units," "Model Cultural Enterprises," shall be allocated in the budget estimate according to the corresponding type of expenditure of member agencies of the Central Steering Committee, Steering Committees, and People's Committees at the provincial and district levels.

b) Funds for directing the implementation, inspection, printing of certificates and frames for "Model Rural Communes," "Model Civilized Urban Wards," shall be allocated in the budget estimate according to the corresponding type of expenditure of People's Committees at the district level.

c) Funds for implementing the content of building "Cultural Villages," "Cultural Hamlets," "Cultural Residential Areas," "Cultural Ethnic Villages," and equivalent activities shall be allocated in the budget estimate according to the corresponding type of expenditure of People's Committees at the district level.

d) Funds for issuing certificates, recognizing "Model Cultural Families," "Good People and Good Deeds," awarding "Outstanding Model Cultural Families," and rewarding exemplary "Good People and Good Deeds" shall be allocated in the budget estimate according to the corresponding type of expenditure of People's Committees at the commune level.

3. In addition to the state budget funds ensuring the implementation of the Movement, central ministries, sectors, mass organizations, localities, and agencies shall allocate funds for the Movement based on their own budget capabilities and socialized resources in accordance with regulations.

Chapter II

SPECIFIC PROVISIONS

Article 4. Contents of Expenditure

1. Expenditure for the activities of Steering Committees at all levels, member agencies of Steering Committees at all levels, Office of the Standing Secretariat of Steering Committees at all levels

a) Expenditure for directing implementation activities

- Work meetings, specialized seminars;

- Inspection of Movement implementation;

- Surveys, investigations, domestic and foreign study tours;

- Payment for Steering Committee members' participation.

b) Expenditure for publicity activities

- Reporting through various media forms, websites of Steering Committee member agencies, producing video clips, exhibitions of content and images;

- Popularizing and expanding exemplary models, effective practices;

- Printing of professional materials;

- Oral, visual, and artistic propaganda.

c) Expenditure for summary and final meetings

- Mid-year meetings, annual summaries, and five-year, ten-year final meetings;

- Concluding meetings on the movement at all levels, leading to a national concluding meeting every five years.

d) Training expenses

- Expenses for organizing training and capacity building classes;

- Expenses supporting officials participating in training and capacity building classes.

đ) Reward expenses

- Village Steering Committee:

+ Expenses for printing certificates recognizing "Cultural Family", "Good Person, Good Deed";

+ Awarding "Outstanding Cultural Family" (among those recognized as "Cultural Family" for three consecutive years);

+ Rewards for exemplary "Good Person, Good Deed".

- District Steering Committee:

+ Awards for "Outstanding Cultural Family" at district level;

+ Rewards for recognizing "Cultural Commune", "Cultural Village", "Cultural Hamlet", "Cultural Clan", "Cultural Ward" and equivalent;

+ Rewards for recognizing "Standardized Cultural Agency", "Standardized Cultural Unit", "Standardized Cultural Enterprise";

+ Rewards for recognizing "New Rural Standardized Cultural Commune"; "Civilized Urban Ward"; "Civilized Urban Town";

+ Expenses for printing certificates, rewarding outstanding collectives and individuals in the Movement.

- Provincial Steering Committee

+ Awards for "Outstanding Cultural Family"; "Good Person, Good Deed" at provincial level;

+ Awards for "Cultural Commune", "Cultural Village", "Cultural Hamlet", "Cultural Clan", "Cultural Ward" and equivalent; "New Rural Standardized Cultural Commune"; "Civilized Urban Ward"; "Civilized Urban Town"; "Standardized Cultural Agency", "Standardized Cultural Unit", "Standardized Cultural Enterprise" at provincial level;

+ Rewards for outstanding models and exemplary cases at provincial level;

+ Expenses for printing certificates, rewarding outstanding collectives and individuals in the Movement.

- Central Steering Committee

Awards according to its authority and recommends the Prime Minister, President to award individuals, families, and collectives with outstanding achievements in the "All-Voluntary Movement for a Civilized Life".

2. Support expenses for residential areas

- Expenses for tea, drinking water, oil, light for the People's Committee Work Team in residential areas to discuss measures to mobilize residents;

- Expenses for organizing the National Great Unity Day (November 18) annually;

- Information and propaganda expenses of the People's Committee Work Team in the community;

- Expenses for fuel and transportation for the People's Committee Work Team in residential areas and communes, wards, towns to mobilize;

- Expenses for recognizing individual and residential area achievements in implementing movements and campaigns launched by the Party, State, and All-Vietnam People's Front.

3. Office supplies and other expenses serving the Movement.

Article 5. Funding Levels

1. Travel expenses for directing, surveying, inspecting, and investigating the implementation of the Movement; conference expenses for regular meetings, mid-term reviews, and final conclusions as prescribed in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance on travel expenses and conference organization costs for state agencies and public institutions.

2. Expenses for learning from foreign experiences as prescribed in Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance on travel expenses for civil servants and employees going abroad for short-term missions funded by the state budget.

3. Expenses for mobile propaganda activities as prescribed in Joint Circular No. 191/2011/TTLT/BTC-BVHTTDL dated December 21, 2011, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism on special management regulations for provincial, city, district, and town mobile propaganda teams.

4. Expenses for rewarding individuals and collectives with outstanding achievements as prescribed in Decree No. 42/2010/NĐ-CP dated April 15, 2010, issued by the Government detailing certain provisions of the Law on Encouragement and Reward and the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward.

5. Expenses for organizing training and capacity building classes; expenses supporting officials participating in such classes as prescribed in Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance on the preparation, management, and utilization of state budget funds for training and capacity building of cadres and civil servants.

6. Expenses for propagating state regulatory legal documents as prescribed in Joint Circular No. 14/2014/TTLT/BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice on the preparation, management, utilization, and settlement of state budget funds for legal education and popularization at grassroots levels.

7. Special nature expenses (such as printing publications, books, pictures, posters, and promotional materials; film production and video construction; exhibitions): Based on state regulations, market prices for similar services, or service provider agreements to prepare budgets and manage usage. These expense items must be approved by the head of the agency responsible for these tasks within the annual budget allocation before implementation.

8. For other related expenses directly linked to implementing the Movement but not covered by specific guidelines, actual incurred costs based on valid invoices and receipts, approved by authorized bodies within the annual budget.

9. For expenses required to be tendered, apply the provisions of the Bidding Law and related guidance documents.

10. Support expenses for the People's Committee Work Team in residential areas:

a) For residential areas: The People's Committee of provinces and centrally-administered cities allocate budget estimates to ensure implementation of expenses for residential areas at a rate of VND 3,000,000 to VND 5,000,000 per year per residential area.

b) For communes in difficult areas: The People's Committee of provinces and centrally-administered cities allocate budget estimates to ensure implementation of expenses for residential areas at a rate of VND 5,000,000 to VND 7,000,000 per year per residential area.

Article 6. Establishment, management, utilization, and settlement of funds for the activities of the Steering Committee for the Movement

1. Preparation of the budget estimate

The budget estimate for the activities of the Steering Committees at all levels, member agencies of the Steering Committees at all levels, and the Standing Offices at all levels shall be prepared based on assigned tasks, needs, scope, scale of activities, and financial norms as prescribed by current laws on state budget management, specifically as follows:

a) At the Central level

- The Ministry of Culture, Sports and Tourism is responsible for preparing the budget estimate for the activities of the Central Steering Committee and its Standing Office, which will be consolidated into the annual budget estimate for cultural, sports, and tourism affairs of the Ministry of Culture, Sports and Tourism, to be submitted to the competent authority for approval.

- Ministries, agencies, mass organizations that are member agencies of the Central Steering Committee are responsible for preparing the budget estimate for directing and implementing the Movement, which will be consolidated into their respective annual budget estimates according to current regulations on state budget management.

b) At the local level

- Departments of Culture, Sports and Tourism, Information and Culture Departments

- Are responsible for preparing the budget estimate for directing and implementing the Movement by the Steering Committee and its Standing Office at the same level, which will be consolidated into their respective annual budget estimates according to current regulations on state budget decentralization.

- Agencies and units that are member agencies of the provincial and district Steering Committees are responsible for preparing the budget estimate for directing and implementing the Movement, which will be consolidated into their respective annual budget estimates according to the State Budget Law and current regulations on state budget decentralization management.

- The People's Councils at the commune level are responsible for preparing the budget estimate for the activities of the Commune Steering Committee, which will be consolidated into the commune budget estimate, to be submitted to the People's Council at the commune level for approval.

c) For funds to implement work contents in residential areas and in communes within difficult regions:

- The Provincial United Front Committee takes the lead and coordinates with the Department of Culture, Sports and Tourism, the Department of Finance to prepare the budget report to submit to the People's Council of the province or centrally-administered city for consideration and submission to the People's Council at the same level for decision-making, ensuring expenditure for the Movement in communes within difficult regions and residential areas within the province, within the scope of expenditure as stipulated in Clause 10, Article 5 of this Circular.

- The People's Councils of provinces and centrally-administered cities are responsible for balancing and allocating funds to communes, wards, and towns to ensure the expenditure level decided by the People's Council at the provincial level.

- The People's Councils at the commune, ward, and town levels are responsible for implementing the budget estimate.

2. Management, utilization, and settlement of funds for the Movement shall be carried out in accordance with the State Budget Law and current guiding documents.

Chapter III

IMPLEMENTATION

Article 7. Responsibility for Implementation

1. Based on this Circular, the Minister, Head of the Central Steering Committee's equivalent ministries and agencies; Chairpersons of People's Councils at all levels shall ensure funding for the "All-Voluntary People's Movement for Building a Civilized Lifestyle" nationwide.

2. The Standing Offices of the Steering Committees at all levels; agencies primarily responsible for competition and commendation shall manage and utilize the funds for the "All-Voluntary People's Movement for Building a Civilized Lifestyle" in accordance with this Circular and guide and inspect the implementation by lower-level Steering Committees.

Article 8. Implementation clause

1. This Circular takes effect from November 15, 2014, and replaces Circular Joint No. 31/2006/TTLT/BTC-BVHTT dated April 7, 2006, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism on guiding the management and utilization of funds for the activities of the Steering Committees for the "All-Voluntary People's Movement for Building a Civilized Lifestyle" at all levels.

2. Abolish the provisions guiding financial management for the "People's Movement for Building a Civilized Lifestyle in Residential Areas" stipulated in Circular Joint No. 02/2002/TTLT/BTC-MTTW dated January 10, 2002, issued by the Ministry of Finance and the Vietnam Fatherland Front Central Committee on guiding financial management for the "People's Movement for Building a Civilized Lifestyle in Residential Areas" and other fundraising campaigns initiated by the Vietnam Fatherland Front Central Committee, and Circular No. 160/2010/TT-BTC dated October 19, 2010, issued by the Ministry of Finance amending and supplementing Circular Joint No. 02/2002/TTLT/BTC-MTTW.

3. During the implementation process, if there are any difficulties or obstacles, localities shall reflect them to the Ministry of Finance and the Ministry of Culture, Sports and Tourism for research and appropriate amendments and supplements./.

DEPUTY MINISTER
MINISTRY OF CULTURE, SPORTS AND TOURISM
DEPUTY MINISTER
(Signed)
Huynh Vinh Ai
DEPUTY MINISTER
MINISTRY OF FINANCE
DEPUTY MINISTER
(Signed)
Truong Chi Trung

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144/2014/TTLT-BTC-BVHTTDL
Joint Circular No. 144/2014/TTLT-BTC-BVHTTDL guiding the management and use of funds for the operation of the "All People United to Build a Cultural Life" Movement
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191/2011/TTLT/BTC-BVHTTDL Thông tư liên tịch số 191/2011/TTLT/BTC-BVHTTDL Hướng dẫn chế độ quản lý đặc thù đối với Đội tuyên truyền lưu động cấp tỉnh, thành phố, quận, huyện, thị xã. 만료됨 102/2012/TT-BTC Thông tư số 102/2012/TT-BTC Quy định chế độ công tác phí cho cán bộ, công chức Nhà nước đi công tác ngắn hạn ở nước ngoài do ngân sách Nhà nước bảo đảm kinh phí 만료됨 42/2010/NĐ-CP Nghị định số 42/2010/NĐ-CP Quy định chi tiết thi hành một số điều của Luật Thi đua, Khen thưởng và Luật sửa đổi, bổ sung một số điều của Luật Thi đua, Khen thưởng 만료됨 97/2010/TT-BTC Thông tư số 97/2010/TT-BTC Quy định chế độ công tác phí, chế độ chi tổ chức các cuộc hội nghị đối với các cơ quan nhà nước và đơn vị sự nghiệp công lập 만료됨 139/2010/TT-BTC Thông tư số 139/2010/TT-BTC Quy định việc lập dự toán, quản lý và sử dụng kinh phí từ ngân sách nhà nước dành cho công tác đào tạo, bồi dưỡng cán bộ, công chức 만료됨 30/2012/QĐ-TTg Quyết định số 30/2012/QĐ-TTg Về tiêu chí xác định thôn đặc biệt khó khăn, xã thuộc vùng dân tộc và miền núi giai đoạn 2012 - 2015 발효 중 30/2007/QĐ-TTg Quyết định số 30/2007/QĐ-TTg Ban hành Danh mục các đơn vị hành chính thuộc vùng khó khăn 만료됨
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