Joint Circular No. 2452/TT-LB on the system for allocation and financial management for museums and historical and cultural relics

JOINT CIRCULAR

Regarding the financial allocation and management system for museums and historical and cultural relics

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The artifacts at museums and historical sites are the cultural treasures of the nation, national assets passed down through thousands of years of history, recognized by the State to preserve and promote the value of these heritages in the cause of building and defending the Socialist Republic of Vietnam. However, due to various reasons, the implementation of the Ordinance on the protection and utilization of historical, cultural, and scenic spots has not been given adequate attention. Many artifacts and relics have suffered damage, loss, and severe deterioration.

Preserving, restoring, and promoting national cultural heritage to be commensurate with today's and future generations, enriching the cultural tradition of the nation is a significant task. The Ministry of Culture, Sports and Tourism will present proposals to the Party and State for fundamental policies to address this issue. In the short term, to provide necessary financial conditions for the operation of the museum and relic system like other public services, following the spirit of Directive No. 321/CT dated November 17, 1989 of the Chairman of the Council of Ministers on urgent issues in the cultural sector. The Inter-Ministerial Circular guides the financial allocation and management system for museums and relics recognized by the State.

I. GENERAL PRINCIPLES.

1. Museums and relics that receive state budget funds must be public service units (determined by competent authorities) responsible for directly preserving, protecting, restoring, and promoting rare artifacts and relics, collecting and researching to enrich the valuable cultural treasury of the Vietnamese people and world cultural excellence to meet the spiritual cultural enjoyment needs of the people, educate about the fine traditions of the nation, serve the cause of renewal of the Party and State. These include state budget capital, contributions from economic and social organizations and individuals, and foreign sponsorship.

2. For relics recognized by the State and owned by the State, managed by the Council of Ministers and the Minister of Culture, Sports and Tourism, the managing agency shall receive state budget funds (central and local) according to the annual state budget capacity and the content of expenditure at Point B "on preservation" in Part II of this Circular. For historical revolutionary relics with significant meaning, the state budget (central and local) may consider supporting part of the public service funds for the following main purposes: constructing and completing files, minor repairs for preservation or organizing activities to utilize the relics.

3. On the basis of ensuring political and professional tasks, encourage museums and relics to combine cultural activities and international relations to increase capital and revenue-generating activities to increase public service funds according to current regulations.

4. Due to the serious deterioration of museums and relics, the state budget (central and local) should allocate a portion of basic construction funds or public service funds annually for major repairs, purchasing new equipment to supplement technical infrastructure or acquiring valuable artifacts.

II. SPECIFIC PROVISIONS.

A. REGARDING MUSEUMS.

- Based on the nature and activities of the museum, it receives state budget funds (central and local) annually to ensure regular operations including:

- 100% of costs for organizational structure and business expenses to perform the functions and tasks of the museum.

Method of determining the amount of state budget funds received: regular costs for the organizational structure, business expenses, and regular costs for purchasing artifacts for the museum, specifically:

a. Regular costs for the organizational structure:

- Salaries, allowances, and welfare benefits for state employees similar to other public services.

- Administrative management costs.

b. Business expenses:

- Costs for inventory and preservation work.

- Costs for scientific research work.

- Costs for exhibition work (permanent, mobile, and international relations...).

- Costs for publicity and publication work.

- Costs for research, discovery, investigation, survey, and collection of artifacts.

c. Costs for purchasing supplementary artifacts for the museum (national property):

- Costs for purchasing and exchanging artifacts.

- Restoration and repair costs.

Determination of artifact purchase costs and business expenses according to the annual plan for each category of museum is reviewed and submitted for decision by the competent authority by the managing agency and the finance agency at the same level.

B. REGARDING PRESERVATION.

a. For classified relics managed by units assigned by the Council of Ministers and the Minister of Culture, Sports and Tourism, they receive state budget funds (central and local) annually including:

- Costs for regular management and preservation work.

- Costs for completing file work.

- Costs for minor restoration and preservation work.

- Costs for research, promotion, and exploitation work.

b. Support funds for relics, annually the state budget (central and local) allocates a portion of funds to support the restoration of other historical and cultural relics. Allocation and settlement follow current regulations.

c. In addition to the regular funds mentioned above, annually, the managing agency together with the finance and planning agencies at the same level review and prepare plans to request investment in construction and public service funds for the purchase of equipment and major repairs of museums and relics to submit for approval by the Council of Ministers or the People's Committee of the province or city.

Based on the approved budget, finance agencies at all levels are responsible for promptly informing and disbursing funds according to the plan.

III. IMPLEMENTATION.

1. In order for museums and relics to operate in accordance with their assigned functions and tasks, the managing authority and the financial and planning agencies at the same level shall submit to the Council of Ministers or the People's Committee of the province or city for approval of the budget for conservation and museum work together with the annual state budget (central and local). The financial agency needs to notify the approved expenditure budget at the beginning of the year so that the museum and relic agencies can proactively manage expenditures effectively and economically.

2. Annually, the cultural information and sports agency shall coordinate with the financial agency at the same level to approve the activity plan, expenditure budget, and quarterly funding allocation for conservation and museum activities to ensure normal operations.

The financial agency, together with the managing authority, has the responsibility to guide and inspect museums and relics to ensure they comply with the purpose of expenditure and strictly adhere to current financial management regulations.

3. For support funds from the central budget for certain necessary relics, after the Ministry of Culture, Information, and Sports approves, the Ministry of Finance will authorize the transfer of funds through the Department of Finance to the Department of Culture, Information, and Sports according to the approved plan.

The Department of Finance is responsible for approving the final accounts of the aforementioned support funds. After the final accounts are approved, the Department of Culture, Information, and Sports shall send the final accounts to the Ministry of Culture, Information, and Sports in accordance with the prescribed procedures.

4. This Circular takes effect from the date of signature and is uniformly implemented throughout the national museum and relic system. If there are difficulties or obstacles during implementation, localities and museums shall submit documents to both Ministries for research and resolution./.