Circular No. 42/2017/TT-BTC guiding the management and use of state budget funds to support creative activities for literary and artistic works, cultural projects, and high-quality journalism at the central level and local literature and art associations during the period from 2016 to 2020.

CIRCULAR

GUIDELINES FOR THE MANAGEMENT AND USE OF FUNDS FROM THE STATE BUDGET TO SUPPORT CREATIVE ACTIVITIES FOR LITERARY AND ARTISTIC WORKS, JOURNALISM AT THE CENTRAL LEVEL AND LOCAL LITERARY AND ARTIST ASSOCIATIONS, AND HIGH-QUALITY JOURNALISTIC WORKS AT LOCAL JOURNALISTS' ASSOCIATIONS IN THE PERIOD 2016-2020

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Implementing Decision No. 650/QĐ-TTg dated April 25, 2016 of the Prime Minister approving the project to continue supporting creative activities for literary and artistic works, journalism at the central level and local literary and artist associations, and high-quality journalistic works at local journalists' associations in the period 2016-2020 (hereinafter referred to as Decision No. 650/QĐ-TTg); works of literature and art, journalism at the central level and local Literature and Art Associations, supporting high-quality journalistic works at local Journalists' Associations during the period from 2016 to 2020 (hereinafter referred to as Decision No. 650/QD-TTg);

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

The Minister of Finance issues this Circular to guide the management and use of state budget funds to support creative activities for literary and artistic works, journalism at the central level and local literary and artist associations, and high-quality journalistic works at local journalists' associations in the period 2016-2020. works of literature and art, journalism at the central level and local Literature and Art Associations, supporting high-quality journalistic works at local Journalists' Associations during the period from 2016 to 2020.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the management and use of funds from the state budget to support creative activities for literary and artistic works, journalism at the central level and local literary and artist associations, and high-quality journalistic works at local journalists' associations in the period 2016-2020 according to the contents approved by the Prime Minister in Decision No. 650/QĐ-TTg. works of literature and art, journalism at the central level and local Literature and Art Associations, supporting high-quality journalistic works at local Journalists' Associations during the period from 2016 to 2020 according to the contents approved by the Prime Minister in Decision No. 650/QD-TTg.

Article 2. Applicability

1. Field of literature and art:

a) Central Literary and Art Associations (including: National Committee of the Vietnam Federation of Literature and Arts, Vietnam Writers' Association, Vietnam Fine Arts Association, Vietnam Theatre Artists Association, Vietnam Musicians' Association, Vietnam Photographers' Association, Vietnam Film Association, Vietnam Architects' Association, Vietnam Dance Artists' Association, Vietnam Folk Literature and Art Association, Vietnam Literature and Art Association of Ethnic Minorities) and local Literary and Art Associations.

b) Authors, groups of authors who are members of central and local Literary and Art Associations in creative activities for literary and artistic works (referred to as creative literary and artistic activities) that comply with topics approved by the Prime Minister in Decision No. 650/QĐ-TTg to fulfill national and local political tasks, and are reviewed and approved by the Support Board for Creative Literary and Artistic Activities (hereinafter referred to as the Board).

c) Authors, groups of authors who have made contributions to literature and art, have substantial life experiences, and groups of authors with the ability to create, research, and collect valuable literary and artistic works in terms of ideology and art, reviewed and approved by the Board.

d) Authors, groups of authors whose literary and artistic works have high quality but have not yet been invested in and are supported by the Review Board of the Association, complying with topics approved by the Prime Minister in Decision No. 650/QĐ-TTg.

2. Field of journalism:

a) Vietnam Journalists' Association including: Central Association Office; Local Branches and Units under the Central Association and Local Journalists' Associations.

b) Authors, groups of authors with high-quality journalistic works reflecting major events in the social life of localities, regions, and the country in a timely manner; authors, groups of authors who are members of the Vietnam Journalists' Association in central and local news agencies with high-quality journalistic works that have registered, had their outlines approved, and been published on mass media, in compliance with the support objectives, topics, and subject areas stipulated in Decision No. 650/QĐ-TTg.

Chapter II

SPECIFIC PROVISIONS

Section I. CONTENTS, AMOUNTS OF SUPPORT AND METHODS OF SUPPORT

Article 3. Content and amount of expenditure

1. Organizing seminars, conferences to enhance political and professional competence, training to nurture literary and artistic talent, equipping specialized knowledge and modern journalism skills, and nurturing young talent in creative activities for high-quality press works; organizing creative camps, immersing in reality to create literary and artistic/press works or exchanging, holding roundtable discussions, receiving information, enhancing professional skills: The content and amount of expenditure shall be applied according to Circular No. 97/2010/TT-BTC dated July 6, 2016, issued by the Ministry of Finance, on travel expenses and expenditure for organizing conferences for state agencies and public service units (support for participants regardless of whether they receive salary from the state budget or not).

Those who receive salaries from the state budget and continue to be supported by the Project for creative activities for literary and artistic works and high-quality press works at central-level and local Literature and Art Associations during the period of 2016-2020 shall not be reimbursed travel expenses from their regular unit budgets.

The time for organizing seminars, training sessions, and field trips for creative purposes shall be as follows: The seminar shall not exceed three days. Training sessions shall not exceed seven days. Field trips for creative purposes shall not exceed fifteen days.

2. Expenditure for organizing scientific seminars for creating literary and artistic/press works: The content and amount of expenditure shall be applied according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the establishment and allocation of budget estimates for scientific and technological tasks funded by the state budget.

3. Purchasing materials, updating new information for literary and artistic/press activities, purchasing supplies, renting machinery and equipment for direct training sessions, seminars, conferences, and field trips for creative literary and artistic/press works: According to actual contracts and current regulations under the Bidding Law.

Activities of authors and author groups implementing the creation of literary and artistic/press works; activities of authors and author groups publishing literary and artistic/press works.

Organization of review and evaluation of outlines, assessment, and acceptance of literary and artistic/press works: Direct expenditure for members of the Review Committee for reviewing outlines, assessing, and accepting literary and artistic/press works shall be decided by the Review Committee based on the allocated state budget estimate.

Publishing and promoting literary and artistic works of central and local Literature and Art Associations; Publishing and promoting press works at central and local levels: According to actual contracts and current regulations.

Organizing, guiding, evaluating, inspecting, summarizing, and concluding policies supporting the creation of literary and artistic works of the National Union of Literature and Art Associations and high-quality press works at central and local levels of the Vietnam Journalists' Association: The content and amount of expenditure must be stipulated in the "Regulation on Expenditure for Support" of each level of the Association, applying the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2016, issued by the Ministry of Finance, on travel expenses and expenditure for organizing conferences for state agencies and public service units.

Activities related to supporting the creation of literary and artistic works and high-quality press works: Payment for labor, printing of documents, photocopying, office supplies, telephone, postal items, and other activities must have contracts, receipts, or invoices (in cases of hiring services). 9. Supporting activities for press works that win the High-Quality Press Work Award in regions, consistent with the support criteria approved by the Prime Minister in Decision No. 650/QĐ-TTg: The amount of expenditure shall be decided by the Review Committee for Support based on the allocated state budget estimate.

10. Expenditure for supporting participants in training classes: The content and amount of expenditure shall be applied according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, on the preparation, management, and use of state budget funds for civil servant training and development.

Based on assigned tasks, the actual situation in implementing political and professional tasks of the Associations, the scope of support funds of the Associations, each level of the Associations shall establish specific expenditure amounts in the "Regulation on Expenditure for Support for the Creation of Literary, Artistic, and Press Works during the Period of 2016-2020" (hereinafter referred to as the "Regulation on Expenditure for Support"), ensuring that the maximum expenditure does not exceed current standards and guidelines on expenditure limits and regulations and this Circular.

Based on the assigned tasks, the actual situation in implementing political and professional tasks of the Associations, the scope of the support funding provided by the Association, at all levels of the Association, specific expenditure levels shall be established in the "Regulation on Expenditure for Supporting Creative Works of Literature, Art, and Journalism during the Period from 2016 to 2020" (hereinafter referred to as the "Expenditure Support Regulation"), ensuring that the maximum expenditure does not exceed current regulations on standard rates and expenditure systems and the guidance provided in this Circular.

Article 4. High-quality literary and artistic creation activities

Support for the subjects specified in Point c, d, Clause 1, Article 2 of this Circular to carry out high-quality literary and artistic creation activities according to the criteria for determining works and projects with high quality in the fields of operation of literary and artistic associations. The contents of support are regulated in Clause 4, 5, 6, 8 of Article 3 of this Circular.

Article 5. Methods of support

The methods of support shall be implemented in accordance with Article 5 (for literary and artistic creation activities) and Article 8 (for press support activities) of Circular No. 16/2016/TT-BVHTTDL dated December 27, 2016 issued by the Ministry of Culture, Sports and Tourism guiding the implementation of Decision No. 650/QĐ-TTg dated April 25, 2016 of the Prime Minister approving the project to continue supporting the creation of literary and artistic works and projects, and high-quality press works at central and local literary and artistic associations during the period from 2016 to 2020.

Chapter II. SOURCES OF SUPPORT FUNDS AND THE WORK OF ESTABLISHING BUDGETS, IMPLEMENTATION, AND SETTLING ACCOUNTS FOR FUNDS

Article 6. Sources of support funds

1. Central budget support.

2. Local budget support.

3. Other lawful support sources from domestic and foreign agencies, organizations, and individuals.

Article 7. Establishing budgets, implementing, and settling accounts for support funds

The establishment of budgets, implementation, and settlement of accounts for support funds for the creation of works, literary and artistic projects, and high-quality press works shall be carried out as follows:

1. Budget preparation: Each year, central and local associations (literary and artistic associations, press associations) prepare plans for using support funds according to the approved project by the Prime Minister in Decision No. 650/QĐ-TTg, consolidated in the association's budget proposal submitted to the competent authority for approval in accordance with the State Budget Law and current guiding documents.

2. Management and utilization:

a) The Chairpersons of all levels of associations establish a Verification Board to review, select proposals, evaluate, verify, and appraise high-quality press works and consider the use of support funds in accordance with the "Support Expenditure Regulation" already promulgated, ensuring that support funds are provided to the correct recipients, for the intended purposes, effectively, and economically.

b) The State Treasury implements expenditure control based on: the Support Expenditure Regulation; the budget allocation decision of the Ministry of Finance for central associations, and the People's Committee of the province for local associations; economic contracts for expenditures requiring contracts.

Expenditure control is carried out in accordance with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of Finance stipulating the system of expenditure control and payment of state budget expenditures through the State Treasury and Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance amending and supplementing Circular No. 161/2012/TT-BTC dated October 2, 2012.

Central and local literary and artistic associations and press associations are responsible for the accuracy of the volume of work performed, the level of support, the supported subjects, and the value proposed for payment; ensuring the legality of the data and documents in the payment file provided to the State Treasury and relevant state agencies.

3. Settlement and inspection:

a) Each year, all levels of associations settle accounts for support funds for the creation of works, literary and artistic projects, and high-quality press works, consolidated in the annual settlement report of the association's state budget funds, submitted to the financial authority at the same level in accordance with current regulations.

b) Financial transparency is implemented in accordance with Circular No. 21/2005/TT-BTC dated March 22, 2005 of the Ministry of Finance guiding the implementation of the financial transparency regulation for budget units and organizations supported by the state budget and current regulations.

c) Internal financial and accounting audits are conducted in accordance with the Accounting Law, Decision No. 67/2004/QĐ-BTC dated August 13, 2004 of the Minister of Finance on the issuance of internal financial and accounting audit regulations for agencies and units using state budget funds and current regulations.

4. At the end of the fiscal year, unused support funds are handled in accordance with the State Budget Law and guiding documents.

Article 8. Detailed guidance on the establishment of "Regulations on Support Expenditure"

1. Central and local Literary and Art Associations, the Vietnam Journalists' Association and local Journalists' Associations shall establish "Regulations on Support Expenditure" for supported activities in accordance with the applicable period from 2016 to 2020 and amend the Regulations if any inappropriate content is found or to align with the Program of practical work at central and local levels.

2. Central Literary and Art Associations, the Vietnam Journalists' Association and local Literary and Art Associations shall be responsible for promulgating "Regulations on Support Expenditure" based on public discussions and consensus within the Standing Committee, Executive Board (for the Vietnam Journalists' Association), the Standing Committee, Executive Board (for Literary and Art Associations), the Executive Committee, Secretariat at all levels of the Associations. "Regulations on Support Expenditure" shall be publicly disseminated to all members and submitted to the financial authority at the same level for monitoring and supervising implementation; sent to the State Treasury where the unit has an account for transaction purposes as a basis for controlling expenditure; sent to the National Union of Vietnam Writers and Artists and the Vietnam Journalists' Association for monitoring and supervising implementation. The content of establishing "Regulations on Support Expenditure" shall follow the guidelines set out in Article 8 of this Circular.

3. The use of funds shall be centralized according to actual conditions, nature of work, and the situation of the previous year's implementation. The Chair or Secretary at all levels of the Associations shall unify with the Review and Acceptance Council and stipulate in the "Regulations on Support Expenditure" the following contents:

a) The allocation amount of support funds for the year (in sequence: direct support to authors, groups of authors, fieldwork for creation; indirect support through training sessions, seminars, acceptance, evaluation, publication of works).

b) Content and steps of organization and implementation (selecting outlines or plans, drafts, reviewing, evaluating, assessing, accepting, publishing works on mass media, deadlines for completing works or drafts).

4. Funds from the state budget supporting the creation of literary and artistic works and high-quality press works shall not be used for tasks outside the Project approved by the Prime Minister under Decision 650/QĐ-TTg.

Article 9. Inspection and Audit

Inspection, audit, and auditing work shall be carried out in accordance with current laws. The National Union of Vietnam Writers and Artists and the Vietnam Journalists' Association shall take the lead in organizing inter-ministerial inspection teams to conduct regular annual and ad hoc inspections to enhance the effectiveness of the support policy for creative activities of literary and artistic works and press.

Chapter III

IMPLEMENTATION

Article 10. Responsibilities of agencies and units

1. Central and local Literary and Art Associations, Journalists:

a) Annually conduct summaries, evaluations, and report on the situation and results of using support funds for creative activities of literary and artistic works and press to the National Union of Vietnam Writers and Artists and the Vietnam Journalists' Association, and send to the People's Committees of provinces and centrally-administered cities (for local Literary and Art Associations), the Ministry of Finance, the Ministry of Culture, Sports and Tourism for monitoring, directing, and compiling reports to the Prime Minister.

b) Based on topics approved by the Prime Minister under Decision No. 650/QĐ-TTg, Literary and Art Associations and Journalists shall issue criteria for determining high-quality works and projects in their respective fields of activity, suitable to the characteristics of the Associations and each locality, stipulated in the "Regulations on Support Expenditure" of the Associations; allocate part of the funds to support creative activities of high-quality literary and artistic works and press according to Decision No. 650/QĐ-TTg.

2. The Ministry of Finance shall cooperate with the Ministry of Culture, Sports and Tourism, the National Union of Vietnam Writers and Artists, and the Vietnam Journalists' Association to inspect the use of funds for supporting high-quality literary and artistic works and press at central and local levels.

3. Provincial and centrally-administered city People's Committees shall allocate, manage, and use central government budget funds for support in accordance with the intended purpose and prescribed regulations; based on balancing capacity, proactively arrange local budgets to support creative activities of high-quality literary and artistic works and press according to Decision No. 650/QĐ-TTg.

Article 11. Effective Date

1. This Circular takes effect from June 15, 2017.

2. Settlement of accounts for the implementation of the Project in 2016, which has been assigned by the competent authority, shall be carried out in accordance with the provisions of Joint Circular No. 02/2012/TTLT/BVHTT-BTC dated March 7, 2012, issued by the Ministry of Culture, Sports and Tourism and the Ministry of Finance guiding the management and use of funds from the state budget for supporting creative activities of literary and artistic works at central and local Literary and Art Associations during the period 2011-2015; Joint Circular No. 18/2012/TTLT/BTC-BTTTT dated February 14, 2012, issued by the Ministry of Finance and the Ministry of Information and Communications guiding the management and use of funds for supporting high-quality press works at central and local levels during the period 2011-2015. Settlement of accounts for the implementation of the Project from 2017 shall be carried out in accordance with the provisions of this Circular.

3. During the implementation of this Circular, if guiding documents are replaced or amended, they shall be implemented in accordance with the new replacing or amending documents.

4. During the implementation process, if there are difficulties or obstacles, please reflect them to the Ministry of Finance for research and appropriate amendments.