JOINT CIRCULAR NO. 24/TT-LB REGULATING THE SYSTEM OF FINANCIAL ISSUANCE AND MANAGEMENT FOR CHILDREN'S HOUSES ESTABLISHED BY THE STATE. - 24 TT

JOINT CIRCULAR

REGULATIONS ON THE ISSUANCE AND MANAGEMENT OF FINANCIAL RESOURCES FOR CHILDREN'S HOUSES.

A Children's House is an extracurricular educational center for children established by the State, managed by the Youth Union, and supported by cultural, sports, education departments at all levels in terms of professional expertise, equipment, and financial resources provided by the State.

To implement the Law on the Protection, Care, and Education of Vietnamese Children and to carry out national programs aimed at improving the cultural and spiritual lives of children, ensuring healthy recreational activities for all children, the Central Committee of the Youth Union of Vietnam, the Ministry of Finance, and the Ministry of Culture and Information hereby guide the issuance and management of financial resources for provincial, city, district, and town-level Children's Houses as follows:

2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.

1. The Children's House is a public service unit that organizes educational, cultural, sports, and recreational activities with educational and developmental purposes for children; it guides methods of activity for the Young Pioneers' Team and recreational points contributing to the comprehensive formation of children's personalities.

2. The State annually allocates funds to the Children's House based on assigned tasks and the minimum budget estimate for operational expenses as stipulated below, and reasonable regular expenses to ensure the effective functioning of the Children's House according to its designated functions.

3. Encourage Children's Houses to organize extensive activities to attract a large number of children to participate, depending on specific conditions of each locality, type, and level of activity, and mobilize voluntary contributions to supplement part of the operational funding and to provide training allowances for staff members according to state regulations.

4. In addition to regular operational funding, depending on specific circumstances, Children's Houses may develop plans to request capital for construction and repair of facilities, purchase of equipment to enhance material and technical infrastructure to ensure the effectiveness of activities as per current state regulations.

II. SPECIFIC PROVISIONS

1. Based on the nature and characteristics of the Children's House's operations, annual funding is allocated by the State for the following expenditures:

a. Regular expenses, including:

- Salaries, allowances, subsidies, and welfare benefits currently applied to state employees.

- Administrative fees,

- Travel expenses,

- Professional fees.

Professional expenses include expenditures to fulfill assigned tasks of the Children's House:

+ Guidance on content and methods of Young Pioneer and child activities, including: Training for team leaders, grassroots cadres, responsible cadres, volunteers... Organizing activity models.

+ Organizing cultural, artistic, sports, recreational activities, competitions, performances, exhibitions, and concentrated Young Pioneer activities throughout the year.

+ Purchasing books, newspapers, equipping libraries, instructional materials, writing special topics.

+ Activities of art, propaganda, sports, ceremonial teams...

+ Classes in cultural, artistic, sports, foreign language, vocational guidance, technical skills...

+ Activities serving local political and social work.

b. In addition to the aforementioned regular funding, depending on the specific conditions of each Children's House, plans should be developed to request funding for purchasing equipment, constructing, repairing buildings, and providing material infrastructure for the unit's activities.

2. The determination of the annual budget allocation level by local governments to ensure the expenditures mentioned in points a and b above for Children's Houses shall be reviewed by the Youth Union and local finance authorities based on the Children's House's annual activity plan and budget forecast and the local government's budget capacity, then submitted to the respective People's Committees for approval and notification to the Children's House..

- Children's Houses, as budgetary units, must organize accounting and settlement according to Decision No. 257/TC-CĐKT dated June 1, 1990, issued by the Ministry of Finance.

- Based on the approved budget plan, local finance authorities at all levels are responsible for timely and full disbursement of funds for Children's House activities and have the responsibility to monitor and inspect the proper and efficient use of funds.

3. If Children's Houses organize skill classes, recreational activities for children with some revenue to offset costs, these activities are not considered business operations and thus are exempt from taxation. These funds will supplement the budget for organizing activities and instructors guiding children.

Apart from recreational and skill classes for children, if other activities are organized, they must comply with tax laws.

4. For Children's Houses located in mountainous, remote, and island areas, 100% of funding for annual activities is provided.

5. Annually, the culture and information sector bases its support for Children's House activities on the sector's financial capacity and the needs of the Children's Houses, in accordance with Circular No. 91/TTLB dated November 10, 1993, jointly issued by the Ministry of Finance and the Ministry of Culture and Information.

6. Localities base their funding arrangements for Children's Houses on the 1994 State Budget as decided by the National Assembly, and starting from 1995, funding for Children's Houses will be included in the annual local budget plan.

III- IMPLEMENTATION PROVISIONS

- This Circular takes effect from the date of signature.

- During implementation, if there are difficulties or obstacles, relevant agencies and units are advised to report them to the Joint Department for timely research and supplementation of documents.

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