Circular No. 34/2021/TT-BTC on the preparation of budgets, management, use, and settlement of funds for the preparation and organization of the 31st Southeast Asian Games and the 11th ASEAN Para Games in 2021 in Vietnam.

CIRCULAR

REGULATIONS ON THE PREPARATION OF ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF EXPENSES FOR THE PREPARATION AND ORGANIZATION OF THE 31ST EAST ASIAN GAMES AND THE 11TH EAST ASIAN PARA-GAMES IN 2021 IN VIETNAM

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Physical Culture and Sports dated November 29, 2006, amended and supplemented by certain articles according to the Law on Physical Culture and Sports dated June 14, 2018;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1616/QD-TTg dated November 13, 2019 of the Prime Minister organizing the 31st East Asian Games and the 11th East Asian Para-Games in 2021 in Vietnam;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular regulating the preparation of estimates, management, use, and settlement of expenses for the preparation and organization of the 31st East Asian Games and the 11th East Asian Para-Games in 2021 in Vietnam.

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular regulates the preparation of estimates, management, use, and settlement of expenses for the preparation and organization of the 31st East Asian Games and the 11th East Asian Para-Games in 2021 in Vietnam (hereinafter referred to as SEA Games 31 and ASEAN Para Games 11).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

Ministries, agencies, units, and localities assigned tasks and funds to implement the preparation and organization of SEA Games 31 and ASEAN Para Games 11.

Article 2. Sources of Funds

The source of expenses for the preparation and organization of SEA Games 31 and ASEAN Para Games 11 is stipulated in Clause 4, Article 1 of Decision No. 1616/QD-TTg dated November 13, 2019 of the Prime Minister organizing SEA Games 31 and ASEAN Para Games 11 (hereinafter referred to as Decision No. 1616/QD-TTg).

Article 3. Content and amount of expenditure

1. Expenditure for preparatory work: Implemented in accordance with current regulations on state budget expenditure, payment under contracts, and actual occurrences within the approved estimate; for items that require bidding, they shall be carried out in accordance with the laws on bidding. The content of expenditure includes:

a) Expenditure for information dissemination through mass media and other promotional activities according to the overall plan for the preparation and organization of SEA Games 31 and ASEAN Para Games 11;

b) Renting optical fiber television cables, network connections, and data transmission fees of the Organizing Committee;

c) Renting transportation means; purchasing or renting equipment, venues to serve the organization of SEA Games 31 and ASEAN Para Games 11;

d) Expenditure for making medals, commemorative medals, mascots, certificates, flags, national anthem discs, and other items serving SEA Games 31 and ASEAN Para Games 11;

đ) Expenditure for printing tickets, invitations, badges, and cards for participants and service providers at SEA Games 31 and ASEAN Para Games 11;

e) Expenditure for cultural and artistic activities welcoming and serving delegates at SEA Games 31 and ASEAN Para Games 11;

g) Expenditure for the opening and closing ceremonies, including: directing, staging, scripts, music and dance performances, decorations, sound, and lighting;

h) Expenditure for uniforms: The Head of the Organizing Committee decides on the target groups, styles of uniforms suitable for each group, and the quantity to purchase.

2. Expenditure for food and accommodation of sports delegations from participating countries, including the Vietnamese delegation during the organization of SEA Games 31 and ASEAN Para Games 11: The expenditure level is 1,880,000 VND/person/day (equivalent to an international standard of 80 USD/person/day).

3. Expenditure for duty performance

a) Target groups and expenditure levels for duty performance:

b) List of individuals eligible for duty performance expenditure as stipulated in point a of this clause, approved by the competent authority.

c) Principles of duty performance expenditure:

- The number of days for duty performance, competition, and matches is decided by the Head of the Organizing Committee but shall not exceed the duration of SEA Games 31 and ASEAN Para Games 11 or the duration of the sport event;

- The number of working days for referees, supervisors, technical officials; members of the disciplinary committee, appeals officers, international coordinators who participate in managing the competition is calculated according to the regulations of international sports organizations;

- For those performing duties for command, operation, and service (members of the National Steering Committee, Organizing Committee; Director, Deputy Director of the Control Center; Head, Deputy Head of Sub-committees; member of the Control Center, Sub-committees; service staff; medical personnel; military personnel ensuring security and order; volunteers): The number of days eligible for duty performance expenditure is the number of official days of the Games; if the work needs to be implemented earlier or completed later than the official days of the Games, then it will be settled based on the actual number of days worked, as decided by the authorized person, but not exceeding two days before and one day after the Games;

- In case a person belongs to multiple categories eligible for different duty performance expenditures, they shall only be entitled to the highest level, and at the same time, shall not be paid night shift allowances or overtime pay during the duty period. Those who have received duty performance allowances shall not be entitled to accommodation allowances, and vice versa.

d) The level of expenditure for international arbitrators, technical officials, disciplinary committees, complaints, supervision, international coordinators as stipulated in point a of this Clause is calculated based on the exchange rate at the time of issuance of this Circular to build the budget estimate. The actual expenditure level shall be calculated according to the exchange rate published by the State Treasury at the time of payment.

4. Expenditure for meals, accommodation, and travel expenses for the subjects specified in point a of Clause 3 of this Article (excluding participants in synchronized performances, parades, and character formations): Shall be implemented in accordance with the working expense regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding working expense regulations and conference expense regulations.

In case of necessity, the Organizing Committee of the Congress may arrange centralized meals for the subjects specified in point a of Clause 3 of this Article (excluding participants in synchronized performances, parades, and character formations), providing meal allowances or centralized meals at a cost of VND 200,000 per person per day including beverages; the period for meal expenses shall not exceed two days before and one day after the Congress; individual meal allowances shall not be distributed.

5. Expenditure for mobile phone communication fees allocated during the service period for the 31st Southeast Asian Games and the 11th ASEAN Para Games is VND 400,000 per person per Congress, applicable to the following subjects: Members of the National Steering Committee, the Organizing Committee, the Operations Center, Subcommittees, Organizing Committees for each sport, service staff, and volunteers.

6. Expenditure for ensuring security and order for the 31st Southeast Asian Games and the 11th ASEAN Para Games: The content of expenditure shall be carried out in accordance with current regulations on state budget expenditure systems, ensuring compliance with tender documentation, contracts, invoices, and valid legal documents, including:

a) Expenditure for operational activities to ensure security and order for the 31st Southeast Asian Games and the 11th ASEAN Para Games;

b) Costs for making various types of cards and insignia for security work;

c) Other related expenditures as prescribed by the Ministry of Public Security and stipulated in this Circular.

7. Expenditure for implementing health care plans, medical examinations, emergency treatment, first aid, and injury treatment for participating subjects; doping tests; food safety inspections, disease prevention, and control, including:

a) Expenditure for purchasing medicines, supplies, chemicals, equipment, disinfectants, masks, personal protective equipment for preventing and controlling the COVID-19 pandemic;

b) Costs for SARS-CoV-2 testing and screening;

c) Costs for sample collection and hiring doping tests (as assigned by the Organizing Committee);

d) Other related expenditures.

8. Other related expenditures concerning the preparation and organization of the 31st Southeast Asian Games and the 11th ASEAN Para Games, including:

a) Expenditure for organizing training courses, seminars, training sessions, capacity building, and drills to implement activities serving the 31st Southeast Asian Games and the 11th ASEAN Para Games: To be implemented in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance, guiding the establishment of budgets, management, utilization, and settlement of funds for training and capacity building for civil servants and public officials;

b) Expenditure for welcoming foreign delegations; technical officials, supervisors, international arbitrators, and international coordinators who are foreigners; translation costs (interpreting, simultaneous translation): To be implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, regarding foreign guest reception regulations when working in Vietnam, conference and seminar expense regulations for international conferences and seminars in Vietnam, and domestic guest reception regulations;

c) Expenditure for organizing conferences, seminars, meetings, and working expense regulations: To be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, regarding working expense regulations and conference expense regulations;

d) Expenditure for office supplies, fuel, printing materials, photographing and photocopying, and drinking water for the 31st Southeast Asian Games and the 11th ASEAN Para Games: To be settled based on actual expenses according to contracts, invoices, and valid legal documents within the allocated budget;

đ) For unforeseen expenditures not covered by the contents and levels of expenditure stipulated in this Circular and other legal documents, the Minister, Head of a ministry-level agency responsible for organizing activities related to the 31st Southeast Asian Games and the 11th ASEAN Para Games, or the Chairman of the Organizing Committee shall decide based on ensuring compliance with valid legal documents.

Article 4. Budget preparation, management, utilization, and settlement of expenses

1. Budget preparation and allocation

a) Agencies, units, and localities shall base on the overall project for preparing and organizing the 31st Southeast Asian Games (SEA Games 31) and the 11th ASEAN Para Games (ASEAN Para Games 11), approved by the Ministry of Culture, Sports and Tourism (hereinafter referred to as the Project), current financial regulations, contents and expenditure levels stipulated in this Circular, to prepare detailed budgets for implementing tasks within the Project according to their assigned responsibilities (including detailed explanations for each task and sources of funds, including state budget support and revenue), and submit them to the Ministry of Culture, Sports and Tourism;

b) The Ministry of Culture, Sports and Tourism shall examine and review the budgets of agencies, units, and localities to ensure they comply with assigned functions and tasks, stipulated contents and expenditure levels, and compile a detailed budget for preparing and organizing SEA Games 31 and ASEAN Para Games 11 (detailed by each Ministry, agency, unit, and locality assigned to lead specific tasks within the Project), and submit it to the Ministry of Finance;

c) The Ministry of Finance shall review and consolidate the budget for preparing and organizing SEA Games 31 and ASEAN Para Games 11 guaranteed by the central budget, and submit it to the competent authority for approval;

d) Based on the approved budget for preparing and organizing SEA Games 31 and ASEAN Para Games 11, Ministries, agencies, units, and localities assigned to lead implementation tasks shall allocate the budget according to the provisions of the State Budget Law and related guiding documents.

2. Management, utilization, and settlement of expenses

a) Ministries, agencies, units, and localities shall be responsible for organizing the implementation of assigned tasks within the allocated budget; managing, utilizing, and settling expenses allocated to implement preparatory and organizational tasks for SEA Games 31 and ASEAN Para Games 11 in accordance with the prescribed expenditure standards in this Circular and relevant laws, and consolidating them into the annual settlement report of their respective Ministries, agencies, units, and localities;

b) Expenses for preparing and organizing SEA Games 31 and ASEAN Para Games 11 shall be recorded under category 220, subcategory 221 (sports affairs), detailed according to the items and sub-items of the State Budget Classification;

c) Upon completion of SEA Games 31 and ASEAN Para Games 11, agencies, units, and localities shall be responsible for submitting reports on income and expenditures of SEA Games 31 and ASEAN Para Games 11 to the Ministry of Culture, Sports and Tourism and the Ministry of Finance within the latest period of 60 days;

Within 30 days from receiving reports from Ministries, agencies, units, and localities, the Ministry of Culture, Sports and Tourism shall consolidate and report the overall situation of expense usage for preparing and organizing SEA Games 31 and ASEAN Para Games 11 to the Ministry of Finance;

3. For revenues from contributions by national sports delegations participating; fundraising and other lawful sources of funding as stipulated in Decision No. 1616/QD-TTg, such revenues shall be used according to the provisions of Article 3 of this Circular and the provisions of sponsors; any remaining amount (if any) shall be deposited into the state budget.

In cases where the state budget allocation has ensured the funding for preparing and organizing SEA Games 31 and ASEAN Para Games 11 according to the approved regulations, the collected revenues must be deposited into the state budget (except for specific requirements of sponsors, contributions, and support).

Article 5. Management and use of equipment after the conclusion of the 31st Southeast Asian Games (SEA Games 31) and the 11th ASEAN Para Games

Units assigned the task of purchasing equipment and tools shall be responsible for implementing supplementary declarations, managing, and using assets in accordance with regulations. Upon completion of the 31st SEA Games and the 11th ASEAN Para Games, units shall prepare an inventory list of purchased equipment and usage status to submit to the Ministry of Culture, Sports and Tourism for consolidation and reporting to the competent authority for consideration and decision-making in accordance with laws on the management and use of public property.

Article 6. Effectiveness

1. This Circular takes effect from July 5, 2021, and applies to the 31st SEA Games and the 11th ASEAN Para Games.

2. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be implemented in accordance with the provisions of the amended, supplemented, or replacing documents.

3. For workloads that have been implemented before the effective date of this Circular (if any), agencies and units shall base their final settlement of funds on the provisions of this Circular and actual, lawful expenditure vouchers in accordance with the State Budget Law, Accounting Law, and related guiding documents.

4. During implementation, if there are difficulties, they should be promptly reported to the Ministry of Finance for study and resolution./.