Joint Circular No. 34/TT-LB guiding the management of state budget funds for cultural programs and targets

CIRCULAR

JOINT MINISTRY OF FINANCE-CULTURE AND INFORMATION

Guidelines for managing state budget funds for cultural and information programs

Implementing Decision No. 829/TTg dated December 30, 1994 of the Government Prime Minister on certain policies and measures to manage key areas in the 1995 socio-economic development plan. To unify the implementation of financial management systems for state budget funds for cultural and information target programs; the Joint Ministry of Culture and Information-Finance hereby provides the following guidelines:

I. GENERAL PRINCIPLES

1. The Ministry of Culture and Information is responsible for managing and using effectively and in accordance with the approved content and purpose the state budget funds allocated annually for cultural and information target programs as approved by the National Assembly.

2. The Ministry of Finance shall allocate sufficient funds to implement cultural and information target programs according to the detailed annual budget revenue and expenditure plans announced by the Ministry of Finance to provinces and centrally administered cities.

3. Provincial Departments of Culture and Information shall take the lead in coordinating with Provincial Departments of Finance and Prices to strictly implement the list of tasks approved by the Ministry of Culture and Information and the Ministry of Finance for each cultural and information target program of the province, without making any changes without the approval of the Joint Ministries.

4. Provincial Departments of Culture and Information are responsible for preparing detailed budgets, reporting quarterly and annual final accounts of the target programs of their sector to the Provincial Department of Finance and Prices (to be forwarded to the Ministry of Culture and Information) for review and allocation of funds, and submission of final accounts reports to the Ministry of Finance.

5. The financial indicators for cultural and information target programs announced by the Ministry of Finance are state financial support sources; localities must organize the mobilization of other financial resources outside the state budget to invest in the target programs of their sector.

II. SPECIFIC PROVISIONS

The main contents of expenditures for cultural and information target programs are defined as the basis for preparing budgets, allocating funds, and finalizing accounts as follows:

1. Program to prevent deterioration and restore historical sites:

Main contents include:

Expenditure for repairing, preserving, restoring, and reproducing historically significant revolutionary and anti-war sites, architectural and artistic sites of great value recognized by the State.

Expenditure for equipping museum storage facilities to preserve valuable artifacts.

Expenditure for organizing training and vocational instruction courses for preservation and museum staff at grassroots levels.

2. Program to develop and enhance cultural and information activities at grassroots rural areas:

Funds from this program are mainly used to disseminate information to broad layers of the population in remote rural areas; they are used for the following purposes:

Providing audiovisual equipment to mobile information teams at the provincial and district levels according to standards set by the Ministry of Culture and Information after consultation with the Ministry of Finance.

Expenditure for organizing cultural clusters and cultural boats.

Providing books to county libraries according to lists agreed upon between the Ministry of Culture and Information and the Ministry of Finance.

Subsidies for cultural and information workers in highland, border, island, and mountainous regions according to levels and lists of communes agreed upon by the Ministry of Culture and Information and the Ministry of Finance.

Expenditure for organizing vocational training for cultural and information workers at grassroots levels.

3. Program to develop Vietnamese cinema:

Main expenditures include:

Expenditure for producing a number of large-scale films with high historical and political value commissioned by the State.

Procurement of pre-production equipment for central film studios under the Ministry of Culture and Information.

Renovation and upgrading of cinemas according to lists and designs agreed upon by the Ministry of Culture and Information and the Ministry of Finance.

Expenditure for purchasing video projection equipment according to plans agreed upon by the Ministry of Culture and Information and the Ministry of Finance.

III. RESPONSIBILITIES OF THE LEVELS AND SECTORS IN DIRECTING THE IMPLEMENTATION OF CULTURAL AND INFORMATION TARGET PROGRAMS:

1 - AT THE CENTRAL LEVEL

The Ministry of Culture and Information is responsible for drafting proposals for target programs and submitting them to the Ministry of Finance and the State Planning Commission for consolidation into the overall sectoral budget plan to be submitted to the Government, and coordinating with the Ministry of Finance in allocating funds for cultural and information target programs to localities, subordinate units, and sectors (if applicable).

The Ministry of Culture and Information is responsible for guiding localities, subordinate units, and sectors in implementing target programs of the sector to ensure that funds are used for their intended purposes and are effective.

The Ministry of Culture and Information, in conjunction with the Ministry of Finance, reviews the list of each program and officially notifies localities to serve as the basis for the Provincial Department of Finance and Prices to allocate funds to the Provincial Department of Culture and Information to implement the program.

The Ministry of Culture and Information coordinates with the Ministry of Finance to monitor the expenditure of funds for target programs in localities and those implemented by subordinate units and sectors; simultaneously, it compiles the overall situation of the implementation of target programs of the sector and submits it to the Ministry of Finance for consolidation and reporting to the Government.

2 - AT THE LOCAL LEVEL

The Provincial Department of Culture and Information is responsible for preparing budgets for target programs of the sector at the locality level and the tasks to be carried out, the funding required for each task, and sending them to the Ministry of Culture and Information and the Provincial Department of Finance and Prices as the basis for reviewing the list of target programs for each locality. It leads the organization of final account reviews with the participation of the Provincial Department of Finance and Prices, and compiles final account reports to be sent to the Joint Ministries.

The Department of Culture and Information shall be responsible for preparing the budget estimates for the sector's target programs at the local level and the tasks to be carried out, along with the funding required for each task, to send to the Ministry of Culture and Information and the Department of Finance and Prices for the purpose of reviewing the list of target programs for each locality. It shall also take the lead in organizing the final settlement review, with the participation of the Department of Finance and Prices, and consolidate the final settlement report to submit to the inter-ministerial body.

The Department of Finance and Prices shall base on the lists of tasks of each target program approved by the Ministry of Culture and Information and the Ministry of Finance, based on the budget estimates of each target program, prioritize the allocation of sufficient funds for each target program, allocate funds according to the implementation progress, create favorable conditions for the Culture and Information sector to effectively implement the approved target programs; coordinate with the Department of Culture and Information in reviewing the final accounts of the target program budgets of the Culture and Information sector at the local level.

The inter-ministerial agencies of Culture and Information, Finance and Prices, and the Provincial Planning Commission shall regularly cooperate to inspect the use of target program funds at grassroots units within their jurisdiction.

III - IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature. Previous regulations that conflict with this Circular are hereby abolished.

In the course of implementation, if there are difficulties or obstacles, it is recommended that localities report them to the relevant ministries for review and appropriate amendments./.