This Circular guides the contents and funding levels for the national sports program aimed at training talented athletes to compete domestically, regionally, and internationally. The document specifies the implementing entities, funding sources, financial management, and detailed expenditures for training activities, facility improvements, and program administration.
Đối tượng áp dụng
Units utilizing funds from the National Sports Program
Các điểm cốt lõi
- Athletes with potential trained locally → are supported with meal expenses for athletes and coaches: 12,000 dong/person/day (Clause B.1)
- Young athletes trained locally → are supported with meal expenses and competition organization, personal equipment for training, nutritional supplements for athletes and coaches, and wages: 3,225,000 dong/person/year (Clause B.2)
- Young athletes trained centrally → are provided with meal expenses for coaches and athletes: 35,000 dong/person/day; new teaching staff for cultural and foreign language instruction, personal equipment for training, nutritional supplements for athletes and coaches, wages, and competition organization: 7,225,000 dong/person/year (Clause B.3)
- Implementing units → must prepare detailed budgets to be submitted for approval by competent authorities (Part II C.1)
- The Ministry of Finance → allocates funds to central ministries and localities according to approved state budget estimates (Part II C.2)
🌐 Tác động xã hội từ văn bản này
- Enhance financial resources for the training of high-quality sports athletes
- Ensure detailed funding for training, competition, and program management activities under the national sports program
- Assist implementing units in more efficient budget utilization
❓ Câu hỏi thường gặp
How much meal support is provided to athletes with potential?
12,000 dong/person/day (Clause B.1)
What is the funding level for young athletes trained locally?
3,225,000 dong/person/year (Clause B.2)
What support does a young athlete trained centrally receive?
Meal expenses, purchase of personal equipment for training, nutritional supplements, and competition organization: 7,225,000 dong/person/year (Clause B.3)
What must implementing units do to receive funding allocation?
Prepare detailed budgets to be submitted for approval by competent authorities (Part II C.1)
What responsibilities does the Ministry of Finance have in managing funds?
Allocate funds to central ministries and localities according to approved state budget estimates (Part II C.2)
Toàn văn
JOINT CIRCULAR
Guidelines on the Content and Expenditure Levels for the National Sports Program
_________________________
Pursuant to Decree No. 87/CP dated December 19, 1997 of the Government on分级管理、编制、执行和决算国家预算；
Pursuant to Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain articles of Decree No. 87/CP dated December 19, 1997 and Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the分级管理、编制、执行和决算国家预算；
Pursuant to Decision No. 531/TTg dated August 8, 1996 of the Prime Minister on the management of National Programs and Circular No. 06/LBKH-TC dated April 29, 1997 of the Ministry of Planning and Investment and the Ministry of Finance guiding the implementation of Decision No. 531/TTg of the Prime Minister;
Pursuant to Decision No. 05/1998/QĐ-TTg dated January 14, 1998 of the Prime Minister on the management of National Programs;
Pursuant to Decision No. 341/TTg dated May 21, 1997 of the Prime Minister approving the National Program on Sports;
The Ministry of Finance and the General Department of Physical Culture and Sports jointly issue guidelines on the content, expenditure levels, and financial management for the National Program on Sports as follows:
Part I
GENERAL PROVISIONS
1. The National Program on Sports aims to train and provide talented athletes with high-level skills to compete domestically, regionally, and internationally, particularly for the 22nd Southeast Asian Games.
2. The entities subject to this Circular are units utilizing funds from the National Program on Sports.
3. The funding for the National Program on Sports is balanced within the annual budget of the Sports sector at the central level, supplemented by additional resources from economic and social organizations, individuals both domestically and abroad to support the achievement of the Program's objectives.
4. The funding for the National Program on Sports is managed in accordance with the State Budget Law and current financial management regulations to ensure proper and efficient use.
Part II
SPECIFIC PROVISIONS
A. EXPENDITURE CONTENT:
1. Expenditure for training activities:
- Recruitment expenses for athletes in various sports disciplines
- Food expenses for athletes and coaches
- Nutritional supplement expenses for athletes
- Expenses for hiring teachers to teach cultural and foreign languages to athletes during training periods
- Purchase and equipment expenses for training and coaching
- Expenses for inviting domestic and foreign experts to train athletes
- Training expenses for coaches, athletes, and managers to use new sports technical equipment
- Expenses for organizing competitions and assessments according to the training program
- Athlete labor costs
- Other expenses (if any)
2. Expenditure for upgrading facilities:
- Purchase and equipment expenses for competition facilities in various sports disciplines
- Repair and upgrade expenses for sports facilities at training centers with high performance records
- Other expenses (if any)
3. Central Program Management Expenditure:
The Program management expenditure is budgeted annually, including:
- Office supplies, postal fees, telephone expenses, office equipment
- Printing and distribution expenses for guidance materials, information collection, and documentation
- Expenses for organizing training, education, and professional development, mid-term and final evaluations, regular or ad hoc inspections regarding the implementation of Program objectives
- Awards expenses
- Other expenses (if any).
B. EXPENDITURE LEVELS:
1. For talented athletes trained locally:
- Food assistance for athletes and coaches: 12,000 VND/person/day
2. For young athletes trained locally:
- Food assistance for athletes and coaches: 35,000 VND/person/day
- Assistance for organizing competitions, personal training equipment, nutritional supplements, and athlete and coach labor costs: 3,225,000 VND/person/year
3. For young athletes trained centrally:
- Food expenses for coaches and athletes: 35,000 VND/person/day
- New teacher expenses for teaching culture and foreign languages to athletes during training periods, personal training equipment, nutritional supplements, labor costs, and competition organization expenses: 7,225,000 VND/person/year
C. FINANCIAL MANAGEMENT WORK:
1. Establishment of budget projections:
Annually, based on the content and overall plan of the National Program on Sports, the General Department of Physical Culture and Sports guides relevant Ministries, Departments, and localities to develop specific plans, serving as the basis for submission to competent authorities for approval.
The Ministry of Finance coordinates with the Ministry of Planning and Investment to balance the budget for the National Program on Sports in the annual budget estimate.
The Plan for the National Program on Sports is integrated into the economic and social development plan and the annual budget estimate of relevant Ministries, Departments, and localities.
The plans of relevant Ministries, Departments, and localities are approved by the Program Steering Committee and integrated into the National Program on Sports plan, submitted to the Ministry of Finance and the Ministry of Planning and Investment according to current forms and deadlines.
Based on the approved budget estimate, the Ministry of Finance leads the coordination with the National Program Steering Committee and the Ministry of Planning and Investment to allocate the budget to relevant Ministries, Departments, and localities.
2. Allocation of Funds:
Based on the annual budget estimate approved by the competent authority, the Ministry of Finance is responsible for timely disbursement of funds to implement the Program's objectives under item 16, sub-item 20, corresponding chapters through the following methods:
- For central agencies: The Ministry of Finance directly disburses funds to relevant Ministries and Departments.
- For localities: The Ministry of Finance authorizes disbursement to the Provincial Finance and Price Bureau.
3. Accounting, Financial Inspection, and Settlement:
a. Accounting work:
The National Sports Program shall implement the accounting system pursuant to Decision No. 999/TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the administrative and public service accounting system.
For the procurement of equipment, supplies, and repair and renovation of sports facilities, the current regulations of the State shall be followed.
b. Settlement work:
- At the central level: Ministries and sectors receiving state budget funds for the implementation of the National Sports Program must prepare and consolidate comprehensive settlement reports to be submitted to the Ministry of Finance for one copy and to the Sports Committee (the head office of the National Sports Program) for one copy to compile and report to the Ministry of Finance according to the program.
- At the local level: The Department of Physical Education and Sports must consolidate and prepare settlement reports on delegated budget funds for implementing the objectives of the National Sports Program, to be submitted to the Department of Finance and Price Control for review and approval, with one copy also sent to the Sports Committee.
The Department of Finance and Price Control is responsible for approving the settlement of delegated central budget funds for implementing the objectives of the National Sports Program for the Department of Physical Education and Sports, and sending the reviewed settlement report to the Ministry of Finance and the Sports Committee, with one copy also sent to the People's Committee of the province or city.
The Ministry of Finance, in conjunction with the Sports Committee, will audit the settlement of delegated budget funds for implementing the objectives of the National Sports Program from the Department of Finance and Price Control and the Department of Physical Education and Sports. Based on the audit report of the inter-ministerial team, the Department of Finance and Price Control will notify the approval of the settlement to the Department of Physical Education and Sports; the Ministry of Finance will consolidate the settlement of the delegated budget for the National Sports Program to incorporate it into the annual state budget settlement.
c. Inspection work:
Annually, the head office of the National Sports Program will coordinate with financial agencies to conduct regular or surprise inspections of the use of funds at both the central and local levels to ensure they are used for the intended purposes and designated recipients as stipulated by the State. In cases where improper use of funds is discovered, the inspection team will report to the competent authorities to temporarily suspend or halt the allocation of funds.
Part III
IMPLEMENTING PROVISIONS
This Circular takes effect from August 1, 1999. During its implementation, if any difficulties arise, they should be reported to the Ministry of Finance and the Sports Committee for study and appropriate amendments.
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