Joint Circular No. 25/2008/TTLT-BTC-BVHTTDL guiding the contents, expenditure levels, and management of funds for implementing the National Target Program on Culture for the period from 2006 to 2010.

JOINT CIRCULAR

Guidelines on the content, funding levels, and management of the State Target Program on Culture for the period from 2006 to 2010

__________________________

Pursuant to Decision No. 42/2002/QĐ-TTg dated March 19, 2002 of the Government Chairman regarding the management and implementation of State Target Programs, and Circular Joint No. 01/2003/TTLT/BKH-BTC dated January 6, 2003 of the Ministry of Planning and Investment and the Ministry of Finance guiding the implementation of Decision No. 42/2002/QĐ-TTg dated March 19, 2002 of the Government Chairman;

Pursuant to Decision No. 125/2007/QĐ-TTg dated July 31, 2007 of the Government Chairman approving the State Target Program on Culture for the period from 2006 to 2010;

The Ministry of Finance and the Ministry of Culture, Sports and Tourism hereby issue guidelines on the content, funding levels, and management of the State Target Program on Culture for the period from 2006 to 2010 as follows:

A. GENERAL PROVISIONS

1. These guidelines regulate the management and utilization of funds for the State Target Program on Culture for the period from 2006 to 2010. The content of the State Target Program on Culture until 2010 shall be implemented according to Decision No. 125/2007/QĐ-TTg dated July 31, 2007 of the Government Chairman.

2. Total investment capital of the Program: 4,542 billion VND

3. Sources of funding for the Program:

- Central budget: 2,496 billion VND, including:

+ Development capital: 1,531 billion VND.

+ Operating budget: 965 billion VND.

- Local budget: 1,098 billion VND.

- Other mobilized capital: 948 billion VND.

Funding for the State Target Program on Culture for the period from 2006 to 2010 will be balanced within the budget for cultural activities according to the laws on state budget.

Ministries, sectors, and localities must proactively allocate corresponding resources to implement projects according to the content and scale of the projects approved by competent authorities.

The preparation, allocation, management, utilization, and settlement of accounts for the State Target Program on Culture will be carried out in accordance with the provisions of the Law on State Budget, the Law on Bidding, current guiding documents implementing these Laws, regulations on managing capital for State Target Programs, and the provisions of this Circular, specifically as follows:

B. SPECIFIC PROVISIONS

I. OBJECTS, SCOPE, AND CONTENT OF EXPENSES FOR PROJECTS UNDER THE STATE TARGET PROGRAM ON CULTURE:

Based on Decision No. 125/2007/QĐ-TTg dated July 31, 2007 of the Government Chairman approving the State Target Program on Culture for the period from 2006 to 2010, the Program includes nine component projects. The objects, scope, content of expenses, and principles of financial support for each project are specified as follows:

1. Project to Counter Degradation and Renovate Cultural Relics:

1.1 Objects and Scope: National cultural relics and particularly important national cultural relics throughout the country. Priority will be given to relics that are under construction, revolutionary relics, anti-war relics, relics at risk of destruction, relics with historical significance, and those that can promote cultural and tourism potential.

1.2 Content of Expenses

- Investment in comprehensive renovation of cultural relics according to the project.

- Countermeasures against degradation and urgent repairs of cultural relics (repairs for certain components of the relics).

- Preservation and regular maintenance using chemicals to prevent sound absorption, pests, and decay.

Annually, based on the investment plan, renovation, and maintenance plans for national cultural relics under their management responsibility, ministries, sectors, and localities will develop projects to counter degradation and renovate national cultural relics along with their budgets, which will be submitted to the Ministry of Culture, Sports and Tourism for review according to regulations and serve as the basis for compiling the capital plan to be sent to relevant ministries and reported to the government for inclusion in the State Target Program on Culture budget. The development, approval, and implementation of projects must comply with the Construction Law, regulations on basic construction, and the Law on Cultural Heritage.

Specific levels of support from the central budget of the State Target Program on Culture for each project will be determined by the Minister of Culture, Sports and Tourism based on the results of reviewing the content and budget estimates of each project.

2. Project to Collect, Preserve, and Promote Intangible Cultural Values of Ethnic Groups in Vietnam:

2.1 Objects and Scope: Representative intangible cultural heritage of the 54 ethnic groups in Vietnam throughout the country.

2.2 Content of Expenses:

- Costs for systematizing intangible cultural heritage in local areas: surveys, statistics, mapping intangible cultural heritage in each province and centrally-administered city. Support costs for comprehensive surveys, collection, documentation, and preservation in the form of audiovisual recordings, written materials, books, costumes, props, etc.

- Research and reconstruction costs: including developing outlines, settings, costumes, scripts, directing, remuneration, royalties, payment for information providers, consulting experts or artisans, and popularizing traditional cultural and artistic activities, purchasing rare artifacts.

- Costs to supplement and complete the database on intangible cultural heritage: such as labor costs for data entry, building directories to store collected intangible cultural values, equipment for preserving the database, establishing 15 satellite centers of the intangible cultural heritage database in 15 localities.

- Costs for promoting intangible cultural heritage through mass media (radio, television, press) and publishing books, audiovisual recordings.

For contents of the project to collect, preserve, and promote intangible cultural values of ethnic groups in Vietnam, if implemented by localities, they can use the local operating budget for culture. The level of support from the central budget of the State Target Program on Culture for each project ranges from 100 million VND to 200 million VND, depending on the scale and content of each project, and will be decided by the Minister of Culture, Sports and Tourism.

- For the contents of work under the project on collecting, preserving, and promoting the values of intangible cultural heritage of ethnic groups in Vietnam implemented by the Ministry of Culture, Sports and Tourism, the level of funding shall be considered and decided by the Minister of Culture, Sports and Tourism within the budget estimate allocated to the National Target Program on Culture for each year by the central government budget.

3. Project on investigating, researching, and preserving some representative Villages, Communes, and Traditional Festivals with distinctive characteristics of ethnic minorities.

3.1 Objectives and scope: Representative ancient Villages, Communes, and Settlements that strongly reflect the ethnic identity of ethnic minorities.

3.2 Contents of expenditure:

- Expenditure for investigation and documentation of some representative Villages, Communes, and Settlements of ethnic minorities that still retain many traditional cultural features.

- Expenditure for building and implementing projects to preserve representative ancient Villages, Communes, and Settlements of ethnic minorities.

The level of support from the central government's budget under the National Target Program on Culture shall be approved by the Minister of Culture, Sports and Tourism based on the scale, requirements of work, and budget estimates of each project.

- Expenditure for organizing traditional festivals with distinctive characteristics of some ethnic minorities: The Ministry of Culture, Sports and Tourism will coordinate with localities hosting traditional festivals to organize these festivals annually. The central government budget will provide maximum support of up to 100 million VND per festival per year.

4. Project on building exemplary communes effectively implementing the nationwide movement for cultural life improvement.

4.1 Objectives: These are mountainous, remote, and extremely difficult-to-reach communes, home to ethnic minorities, focusing on 10 provinces in five regions: Northeast, Northwest, Central Highlands, Mekong Delta, and Central Coast.

4.2 Contents of expenditure:

- Expenditure for building and providing equipment for commune cultural houses: Annually, based on the current financial expenditure system, local authorities propose plans for building commune cultural houses to be submitted for approval by competent authorities. The central government budget will provide a one-time maximum support of up to 100 million VND for each commune cultural house within the implementation target of the Project during the period 2006-2010.

- Expenditure for organizing training sessions on professional skills for cadres involved in the "All-People Solidarity Movement for Cultural Life Improvement": Annually, based on the implementation plan of the National Target Program on Culture, the current financial expenditure system of provinces and centrally-administered cities, funds will be allocated for organizing professional training sessions for cadres involved in the "All-People Solidarity Movement for Cultural Life Improvement". The central government budget will provide support of 50 million VND per province within the implementation target of the Project for one year.

- Expenditure for organizing commendation and recognition of villages, communes, and ấp (villages) that have been awarded provincial-level titles for three consecutive years. The central government budget will provide support of up to 20 million VND for each village within the implementation target of the Project.

5. Project on strengthening investment in building and developing cultural information infrastructure in remote areas.

5.1 Objectives and scope: Building cultural information facilities and professional mobile information teams at provincial and district levels. The Project focuses on provinces without cultural information centers, newly established districts and communes without cultural houses, and mountainous, remote, and border areas.

5.2 Contents of expenditure:

- Expenditure for building cultural information facilities at village, hamlet, commune, and settlement levels.

- Expenditure for equipping cultural houses at various levels, village cultural houses, and mobile information teams.

The level of support from the central government's budget under the National Target Program on Culture: not exceeding 85 million VND for provincial cultural houses; not exceeding 40 million VND for district-level cultural houses; not exceeding 20 million VND for commune-level cultural houses; not exceeding 15 million VND for village-level cultural houses; not exceeding 50 million VND for provincial-level mobile information teams; not exceeding 30 million VND for district-level mobile information teams.

- Expenditure for purchasing specialized vehicles for mobile information teams in mountainous, remote, and border areas. The specific amount shall be considered and decided by the Minister of Culture, Sports and Tourism based on the standards and specialized equipment of mobile information vehicles according to annual bidding prices. The central government budget will provide support of up to 400 million VND per vehicle.

- Expenditure for constructing propaganda information clusters at border gate areas: such as posters, propaganda paintings featuring Vietnamese culture and the distinctive culture of the province with border gates...The central government budget will provide support of up to 350 million VND for constructing one propaganda information cluster at national border gates.

- Expenditure for training and capacity building for cadres working in grassroots cultural information.

6. Project on Villages, Communes, and Settlements with Special Circumstances (hereinafter referred to as Villages).

6.1 Objectives and scope: These are villages with special circumstances listed in the directory published by the Government Committee for Religious Affairs in coordination with the Ethnic Minority Committee.

6.2 Contents of expenditure:

- Expenditure for building cultural hubs: The level of funding support for building one cultural hub in each Village shall not exceed 600 million VND from the central government's budget under the National Target Program on Culture.

- Expenditure for supporting the organization of cultural information activities in Villages: The level of funding support shall be 15 million VND per Village per year.

- Expenditure for organizing training and seminars for cadres managing community cultural activity hubs: Annually, the Ministry of Culture, Sports and Tourism shall be responsible for organizing training and seminars for cadres managing community cultural activity hubs. The level of support from the central government budget shall be decided by the Minister of Culture, Sports and Tourism but shall not exceed 100 million VND per year.

7. Project on Consolidating and Developing Public Library Systems.

7.1 Objectives and scope: These are public libraries at all levels and community bookshelves across the country, prioritizing mountainous, remote, and border areas, and ethnic minority regions.

7.2 Contents of expenditure:

- Support for building county libraries in remote, mountainous, and difficult areas: Annually, based on the target groups eligible to benefit from the National Target Program on Culture, localities have the responsibility to balance their budgets to implement the consolidation and development of the public library system. The level of support from the central budget of the National Target Program on Culture is 500 million VND/library for each library within the scope benefiting from the National Target Program on Culture throughout the implementation period of the Program.

- Support for purchasing necessary equipment, such as preservation and restoration equipment for library bookstores and other equipment as prescribed for provincial library warehouses. The level of support shall not exceed 200 million VND/library during the entire implementation period of the Program.

- Support for purchasing books for libraries at all levels, with specific annual support levels determined by the Minister of Culture, Sports and Tourism according to the principle that 50% will be provided in kind and 50% of the funding will be balanced into the local budget for localities to proactively purchase supplementary books for provincial and county libraries. For the portion of funding provided in kind, the Ministry of Culture, Sports and Tourism is responsible for organizing the selection of appropriate types of books in line with the objectives of the project under the Program; organizing tenders to purchase books and providing them to local libraries through the postal network. Local libraries are responsible for receiving and managing the assets according to current asset management regulations.

- Training and professional training costs for library staff.

8. Project for supplying equipment and cultural information products to ethnic minority regions, border areas, and islands:

8.1 Target group and scope: Communes, mobile information teams, boarding schools for ethnic minorities, border guard posts along the border, Spratly Islands, Paracel Islands, island chains near the coast, and scientific and technical service stations on the southern continental shelf.

8.2 Contents of expenditure:

- Support for purchasing audio, lighting, musical instruments... equipment for ethnic minority regions, border guard posts along the border, and islands. The level of support is determined by the Minister of Culture, Sports and Tourism but shall not exceed 15 million VND/commune for the entire implementation period of the Program.

- Ordering, producing, and supplying cultural information products for particularly difficult communes and boarding schools for ethnic minorities, including: bilingual books (in Vietnamese and ethnic languages), tapes, discs with programs, cultural items (excluding newspapers and magazines)... as decided annually by the Minister of Culture, Sports and Tourism.

- Training and equipping basic knowledge and enhancing professional capacity for grassroots cultural information workers in ethnic minority regions.

9. Project to enhance film dissemination capabilities and improve the use of modern technology in film production and dissemination in remote areas:

9.1 Target group and scope: Film projection units at the central and local levels across the country.

9.2 Contents of expenditure:

- Support for purchasing stereophonic film projection equipment for cinemas and cinema complexes in some provincial and county cultural centers in particularly difficult areas: The level of support from the central budget of the Program for the entire period is 700 million VND/cinema, with the remaining funds arranged from the local budget or paid by the unit receiving the equipment according to current regulations. The list of particularly difficult provinces and counties is specified in Decision No. 164/2006/QĐ-TTg dated July 11, 2006, of the Prime Minister.

- Support for purchasing equipment for mobile film projection teams, such as mobile film projection vehicles, 35mm mobile projectors, and 100-inch video machines. Specific levels of support from the central budget of the Cultural Program are determined by the Minister of Culture, Sports and Tourism based on the tender prices of specialized equipment, but shall not exceed 350 million VND/mobile projection vehicle; 100 million VND for one 35mm mobile projector, and 60 million VND for one 100-inch video machine.

- Sending professionals involved in film production and storage abroad for short-term training: Expenditure levels according to current state regulations or as agreed upon in contracts approved by competent authorities.

II. SOME EXPENDITURE LEVELS FOR PROJECTS UNDER THE NATIONAL TARGET PROGRAM ON CULTURE:

1. For the establishment, approval, and implementation of projects using construction investment capital, must comply with current regulations on the management of construction investment capital.

2. Organizing the compilation and translation of specialized professional materials for each project, drafting normative legal documents, guiding the management and implementation of the Program. The expenditure level is stipulated in Circular No. 100/2006/TT-BTC dated October 23, 2006, of the Ministry of Finance guiding the management and use of state budget funds to ensure the work of drafting normative legal documents.

3. Professional training and skill enhancement costs: The expenditure level according to current state regulations on the management and use of training and skill enhancement funds for civil servants, as stipulated in Circular No. 79/2005/TT-BTC dated September 15, 2005, of the Ministry of Finance guiding the management and use of training and skill enhancement funds for civil servants.

4. Training, cooperation, and experience exchange abroad, decided by the Minister of Culture, Sports and Tourism based on the proposal of the Program Director. The expenditure level is stipulated in Circular No. 91/2005/TT-BTC dated October 18, 2005, of the Ministry of Finance regarding the travel expense system for civil servants going on short-term missions abroad funded by the state budget.

5. Purchasing and supplying equipment for the target groups within the scope of projects under the National Target Program on Culture for the period 2006-2010, after being approved by the competent authority and according to the tender results stipulated in Circulars No. 63/2007/TT-BTC dated June 15, 2007, and No. 131/2007/TT-BTC dated November 5, 2007, of the Ministry of Finance guiding the implementation of procurement tenders to maintain the regular operation of state agencies with state funds.

6. Expenditure for investigation and collection according to the specialized contents of each project approved by competent authorities shall be carried out in accordance with the specific items and expenditure levels stipulated in Circular No. 120/2007/TT-BTC dated October 15, 2007, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for investigations from state budget sources for public services.

7. Domestic counterpart funding for projects borrowing ODA and foreign aid (if any) shall be as specified in the Agreement between the Government of Vietnam and the Governments of other countries or international organizations.

8. For other expenditure items related to the National Target Program on Culture that have not been specifically regulated regarding expenditure levels, the heads of units may apply the expenditure levels prescribed in relevant State documents for similar tasks or make their own decisions based on the principles of thrift and efficiency, while reporting the results to their immediate superiors. Higher-level management agencies are responsible for compiling reports to the People's Councils of provinces (for units under provincial and centrally-administered city authorities) and to central ministries and sectors (for units under central authorities). Central ministries and sectors and provincial people's committees must compile the situation and report it to the Ministry of Culture, Sports and Tourism and the Ministry of Finance for consideration and supplementation of expenditure levels in line with actual work requirements.

III. PLANNING AND FINANCIAL MANAGEMENT WORK:

The management, budget preparation, allocation, and settlement of funds for implementing the National Target Program on Culture from 2006 to 2010 shall be carried out in accordance with the provisions of the State Budget Law and current guiding documents.

1. Regarding the preparation of the budget for the National Target Program on Culture:

- At the central level: Each year, based on the objectives and contents of the projects of the National Target Program on Culture, and based on the annual budget estimate allocated for cultural information development, the Ministry of Culture, Sports and Tourism will prepare the budget estimate for implementing the National Target Program on Culture and submit it to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and balance before submitting to the Government and the National Assembly for approval.

- At the local level: Each year, based on the local cultural development plan already approved by competent authorities, the Department of Culture, Sports and Tourism will take the lead and coordinate with relevant agencies to prepare the budget estimate for implementing the National Target Program on Culture at the local level, detailing for each target of the projects, and submit it to the Department of Planning and Investment and the Department of Finance for review and consolidation before submitting to the Provincial People's Council for submission to the Ministry of Culture, Sports and Tourism for examination and verification, then sent to the Ministry of Finance and the Ministry of Planning and Investment.

2. Principles for allocating the budget estimates from the central government's budget for the National Target Program on Culture to localities:

Based on the annual state budget balancing capacity for the National Target Program on Culture, the Ministry of Culture, Sports and Tourism will take the lead in proposing the budget allocation plan for the targets and projects according to the following criteria:

- Allocating capital for the targets and projects of the National Target Program on Culture approved for implementation during the period 2006-2010, while ensuring the integration of the goals of other projects approved by the Prime Minister.

- Prioritizing capital allocation for projects that fully comply with management procedures.

- Giving priority to investment in the Central Highlands provinces, the Mekong Delta provinces, northern mountainous provinces, cultural pilot districts, ethnic minority areas, coastal areas, and particularly difficult regions.

- Strengthening decentralized management and budget preparation for the program's targets and projects for local implementation. Except for some targets that localities are unable to implement, the Ministry of Culture, Sports and Tourism will undertake them to ensure the effective implementation of the program's goals and deadlines as approved.

In addition to support from the central government budget, localities are responsible for mobilizing local budgets and other sources of funds to implement the National Target Program on Culture at the local level.

3. Allocation and assignment of budget estimates:

- Based on the total budget estimate of the National Target Program on Culture approved by competent authorities, the Ministry of Culture, Sports and Tourism will develop a plan for allocating the budget of the National Target Program on Culture to each target and project, and detail it for central ministries and sectors and centrally-administered cities in line with assigned objectives and tasks, and submit it to the Ministry of Finance and the Ministry of Planning and Investment for review and consolidation into the budget estimates of the ministries, sectors, and localities, to be submitted to the Government for approval by the National Assembly.

- For central ministries, sectors, and agencies: Based on the budget estimate of the National Target Program on Culture assigned by the Prime Minister, ministers and heads of agencies will allocate the budget to units in accordance with the specific objectives and tasks of each project, and submit the results of the allocation and assignment of the budget to the Ministry of Culture, Sports and Tourism, the Ministry of Planning and Investment, and the Ministry of Finance as required.

- For centrally-administered provinces and cities: Each year, based on the central government's budget estimate for the National Target Program on Culture, and based on the local budget's ability to allocate and balance funds for the National Target Program on Culture, and based on the allocation guidelines for each target and project of the Ministry of Culture, Sports and Tourism, the Department of Culture, Sports and Tourism will take the lead and coordinate with the Department of Finance and the Department of Planning and Investment to develop criteria and plans for allocating the National Target Program on Culture funds, to be reported to the Provincial People's Council for decision-making and assignment to units in accordance with regulations.

National target program on culture, based on the local budget's capacity to allocate funds for the National Target Program on Culture, following the guidelines for each target and project provided by the Ministry of Culture, Sports and Tourism, the Department of Culture, Sports and Tourism shall take the lead and coordinate with the Department of Finance and the Department of Planning and Investment to establish criteria and funding allocation plans for the National Target Program on Culture to be submitted to the People's Council at the provincial level for decision-making and to assign budgets to implementing units in accordance with regulations.

The Department of Culture, Sports and Tourism, in coordination with the Department of Finance, is responsible for compiling the results of the allocation and assignment of the budget for the National Target Program on Culture and submitting them to the Ministry of Culture, Sports and Tourism and the Ministry of Finance as required.

- For certain cases, the Ministry of Culture, Sports and Tourism decides to support localities in implementing the National Target Program on Culture through centralized procurement at the central level and transferring physical assets to localities (from the central budget of the Program allocated to the Ministry of Culture, Sports and Tourism), the Ministry of Culture, Sports and Tourism shall be responsible for issuing a Decision on asset transfer, property, and notify the People's Committees of provinces and centrally-administered cities about the quantity, unit price of each type of physical assets, property, and the value of each allocation, so that the People's Committees of provinces and centrally-administered cities can distribute, monitor, and manage. The People's Committees of provinces and centrally-administered cities shall be responsible for guiding beneficiary units to record the increased value of allocated physical assets and property in accounting books, manage and use allocated physical assets and property for their intended purposes effectively.

Annually, the Ministry of Culture, Sports and Tourism shall be responsible for consolidating and settling the funds allocated in the form of physical assets to localities together with the settlement of the Program's budget under the National Target Program on Culture implemented by the Ministry of Culture, Sports and Tourism into the annual settlement of the Ministry's budget, accompanied by a report summarizing the quantity of each type of physical assets allocated to each locality during the year, sent to the Ministry of Finance for monitoring and supervising the management of assets allocated in the form of physical assets according to current asset management regulations. Localities are not required to settle the value of allocated physical assets into the local budget.

4. Accounting and settlement work:

- For projects implemented using investment capital: Payment and settlement of capital (including annual settlement and completion settlement) shall be carried out in accordance with current regulations.

- For projects implemented using recurrent expenditure capital:

+ Units directly using the budget of the National Target Program on Culture shall be responsible for accounting and settling the expenses for projects according to the corresponding Chapters, Types, Clauses of the State Budget Classification; the program code of the National Target Program on Culture and the provisions of the State Budget Law, the Accounting Law, and other guiding documents currently in force.

+ For some activities of projects within the National Target Program on Culture implemented by agencies and organizations through signing contracts with the project's main organizing agency, the vouchers serving as the basis for settlement shall be retained by the project's main organizing agency, including: Contract for performing tasks (accompanied by detailed budget approved by the competent authority), acceptance certificate of work, settlement of expenses used, liquidation certificate of contract, payment authorization or payment voucher, specific expense vouchers, and related documents.

IV. PROVISIONS ON REPORTING AND INSPECTION, AUDIT:

1. Inspection, supervision, and audit:

- The Ministry of Culture, Sports and Tourism shall be responsible for leading and coordinating with the Ministry of Planning and Investment and the Ministry of Finance to organize regular and spot inspections regarding the implementation of targets, contents, and fund usage of the National Target Program on Culture in projects under ministries, sectors, and localities.

- Provincial Departments of Culture, Sports and Tourism shall be responsible for coordinating with provincial Departments of Finance and Planning and Investment to conduct regular and spot inspections, supervise, and evaluate the implementation of project objectives and tasks, ensuring the effective and economical management and use of the National Target Program on Culture funds for their intended purposes.

- People's Councils at all levels, the Vietnam Fatherland Front, and various mass organizations at all levels, and the community shall participate and coordinate in supervising the implementation of the National Target Program on Culture.

- Conduct auditing of state budget funds allocated for the National Target Program on Culture according to the provisions of the State Audit Law.

2. Regular reporting system:

- Central Ministries and sectors using the budget of the National Target Program on Culture shall be responsible for reporting annually on the implementation of the Program's objectives, contents, and funds to the Ministry of Culture, Sports and Tourism for consolidation and submission to the Ministry of Finance and the Ministry of Planning and Investment.

- Provincial Departments of Culture, Sports and Tourism shall be responsible for compiling and reporting annually on the implementation of the Program's objectives and contents in their locality to the Ministry of Culture, Sports and Tourism for consolidation and submission to the Ministry of Finance and the Ministry of Planning and Investment.

- The Ministry of Culture, Sports and Tourism shall lead and coordinate with the Ministry of Planning and Investment and the Ministry of Finance to consolidate, report, and evaluate the implementation of the Program's objectives, contents, and the effectiveness of fund usage, and report to the Government.

The content, format, and regular reports shall be implemented according to the regulations of the Prime Minister on the "Management and Operation of National Target Programs" and other current guiding documents.

C. IMPLEMENTATION PROVISIONS

This Circular takes effect 15 days from the date of publication in the Official Gazette and replaces Circular No. 102/2003/TTLT-BTC-VHTT dated March 30, 2003, jointly issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism, guiding the content, expenditure levels, and management of funds for the implementation of the National Target Program on Culture until 2005.

During the implementation process, if any difficulties arise, they should be promptly reflected to the Joint Ministries for research and resolution. /