JOINT CIRCULAR No. 51/2013/TTLT/BTC-BVHTTDL ON THE MANAGEMENT AND USE OF STATE BUDGET FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON CULTURE FOR THE 2012-2015 PERIOD

  

JOINT CIRCULAR

||| REGULATING THE MANAGEMENT AND USE OF STATE BUDGET FUNDS FOR IMPLEMENTING THE NATIONAL TARGET PROGRAM ON CULTURE FOR THE 2012-2015 PERIOD

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On the basis of  Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 185/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Culture, Sports and Tourism;

Pursuant to Decision No. 135/2009/QĐ-TTg dated November 4, 2009 of the Prime Minister promulgating the Regulations on Management and Implementation of National Target Programs;

To implement Decision No. 1211/QĐ-TTg dated September 5, 2012 of the Prime Minister approving the National Target Program on Culture for the 2012-2015 period.

The Minister of Finance and the Minister of Culture, Sports and Tourism issue this Joint Circular regulating the management and use of state budget funds for implementing  the National Target Program on Culture for the 2012-2015 period as follows:

Article 1. Scope of Application

Ministries, sectors, People's Committees at all levels, agencies, and units implementing tasks under the National Target Program on Culture for the 2012-2015 period as specified in Decision No. 1211/QĐ-TTg dated September 5, 2012 of the Prime Minister.

Article 2. Sources of Funds

1. State Budget

a) Central budget.

b) Local budget: People's Committees at all levels shall base on their budget resources, report to the same-level People's Councils to balance the local budget to support together with the additional targeted funding from the central government to effectively implement the program's goals and tasks assigned by the competent authority.

c) International aid (if any).

2. Non-state budget resources: Ministries, sectors, and localities shall take measures to mobilize resources from society, communities, and other lawful sources to contribute to the implementation of the program's goals and tasks.

Article 3. Content, criteria, and allocation levels of state budget funds for implementing the Project to Counter Deterioration, Renovation, and Restoration of Relics

1. Content of Expenses

a) Costs for establishing conservation and utilization plans for special important relic zones (according to the list approved by the Prime Minister).

b) Investment costs for comprehensive renovation, costs for supporting counter-deterioration and restoration of some components of national special relics and national-level relics.

c) Costs for exploration, excavation, and preservation of archaeological sites and relics.

d) Costs for supporting counter-deterioration, preservation, and regular restoration of national relics. Priority investment should be given to projects and groups of projects researching and applying new technological processes and advanced methods for relic restoration work that has been ongoing in recent years.

đ) Costs for supporting provincial museums to purchase 10-30 artifacts per year.

2. Criteria and allocation levels

a) Annually, based on the investment, conservation, renovation, and counter-deterioration plans for national relics under their management responsibilities, ministries, sectors, and localities shall build projects to counter deterioration, renovation, and restoration of national relics and submit project budgets to the Ministry of Culture, Sports and Tourism for professional review, and consolidate capital plans to send to relevant ministries for submission to the competent authority to balance the national culture target program budget. The construction, approval, and implementation of projects must comply with the Construction Law, regulations on basic construction, the Law on Cultural Heritage, the Law Amending and Supplementing Certain Provisions of the Law on Cultural Heritage, and related legal documents, concurrently with the annual economic and social development plan.

b) The allocation of budget estimates from the central budget is based on approved anti-deterioration, renovation, and restoration relic projects; priority should be given to balancing capital for unfinished and urgent projects. Specific support levels from the central budget of the National Target Program on Culture shall be determined by the Minister of Culture, Sports and Tourism based on the results of reviewing each project's content.

Specifically, the allocation level of central budget funds to support provincial museums in purchasing artifacts shall not exceed 500 million VND per museum for the entire 2012-2015 period.

Article 4. Content, criteria, and allocation levels of funds from the central budget to implement the Project for collecting, preserving, and promoting the value of intangible cultural heritage of ethnic groups in Vietnam

1. Content of expenditure

a) Expenditure on inventorying, collecting, and preserving intangible cultural heritage of the 54 ethnic groups in Vietnam; outstanding intangible cultural heritage of humanity that needs urgent protection.

b) Expenditure on systematizing intangible cultural heritage at the local level: investigation, statistics, mapping intangible cultural heritage of each province/city nationwide.

c) Expenditure on supporting comprehensive investigations, collecting, recording, and preserving in the form of audiovisual materials (both images and sounds), written documents, printed books, costumes, props...

d) Expenditure on research and restoration: developing outlines, scripts, settings, costumes, props, directing, makeup, remuneration for information providers, consultants, and popularizing certain traditional cultural and artistic activities, purchasing rare artifacts.

đ) Expenditure on supplementing and perfecting the database on intangible cultural heritage: payment for labor inputting data, building directories to store collected intangible cultural values, equipment for preserving the intangible cultural heritage database.

e) Expenditure on preserving and promoting the value of traditional villages and ethnic minority festivals. Collecting and restoring traditional festivals of some ethnic minorities.

g) Expenditure on supporting the preparation of scientific files for five masterpieces of intangible cultural heritage to be recognized by UNESCO as world cultural heritage.

2. Criteria and allocation levels of financial support

a) Inventorying, collecting, and preserving intangible cultural heritage will prioritize funding for heritage already recognized and to be recognized by UNESCO as Masterpieces of the Oral and Intangible Heritage of Humanity and cultural heritage that requires urgent protection.

b) For project activities related to collecting, preserving, and promoting the value of intangible cultural heritage of ethnic groups in Vietnam implemented by the Ministry of Culture, Sports and Tourism: The allocation level is based on the nature and scale of the project, decided by the Minister of Culture, Sports and Tourism.

c) For activities carried out by localities using the local cultural affairs budget: The central budget supports each locality with VND 150 million to 300 million per project for the period 2012-2015, depending on the scale and content of the projects implemented by the locality.

Article 5. Content, criteria, and allocation levels of funds from the central budget to implement the Project for enhancing investment in building and developing cultural and sports systems in mountainous districts, remote areas, border regions, and islands

1. Content of Expenses

a) Expenditure on constructing Cultural and Sports Centers at district level in particularly difficult districts without existing district-level cultural and sports facilities.

b) Expenditure on supporting Cultural and Sports Centers at commune level and village, hamlet, township, and indigenous community levels in mountainous districts, remote areas, border regions, and islands, ensuring compliance with new rural area standards.

c) Expenditure on supporting the purchase of equipment for cultural activities for Cultural and Sports Centers, communal houses, multipurpose halls, and mobile communication teams in communes, towns, and villages in mountainous districts, remote areas, border regions, and islands.

d) Expenditure on providing cultural and sports equipment, products, and publications for ethnic communities in remote, border, and island areas, particularly difficult communes, and boarding schools for ethnic minorities.

d) Expenditure on supporting the purchase of books and cultural information products for county libraries.

2. Allocation levels of financial support

The central budget provides financial support for localities to implement the project for mountainous districts, remote areas, border regions, and islands according to the following levels:

a) For expenditure as stipulated in point a, Clause 1, Article 5: Not exceeding VND 5 billion per project for constructing a Cultural and Sports Center at district level (from development capital).

b) For expenditure as stipulated in point b, Clause 1, Article 5: Not exceeding VND 300 million per Commune Cultural and Sports Center, not exceeding VND 150 million per Village Cultural House - Sports Area for the period 2012-2015 (from operational capital).

c) For expenditure as stipulated in point c, Clause 1, Article 5: Not exceeding VND 80 million per district-level Cultural and Sports Center; not exceeding VND 40 million per commune-level Cultural and Sports Center, Village Cultural House - Sports Area; not exceeding VND 80 million per mobile propaganda team at district level for the period 2012-2015 (from operational capital).

d) For expenditure as stipulated in point d, Clause 1, Article 5: Not exceeding VND 30 million per commune for the entire implementation period of the Program (from operational capital).

d) For expenditure as stipulated in point đ, Clause 1, Article 5: Not exceeding VND 200 million per library for the period 2012-2015 (from operational capital).

Article 6. Content, criteria, and allocation levels of central budget funds for implementing the Project to develop children's recreational and entertainment systems in mountainous, remote, border, and island areas.

1. Content of Expenses

a) Expenditure on supporting the construction of children's recreational facilities according to standards and suitable for the economic conditions and specific characteristics of each region in mountainous, remote, border, and island areas.

b) Expenditure on supporting the purchase of equipment for public children's recreational facilities in mountainous, remote, border, and island areas (where there are already children's recreational facilities).

c) Expenditure on collecting, building, and staging cultural and sports programs for young people.

2. Criteria and allocation levels of financial support

The construction of children's recreational and entertainment facilities shall be carried out based on planning approved by competent authorities. Priority will be given to financially disadvantaged localities lacking children's recreational and entertainment facilities and equipment.

a) For the expenditure item specified in point a, Clause 1, Article 6: The level of support from the central budget shall not exceed VND 5,000 billion per project for constructing facilities (development investment capital).

b) For the expenditure item specified in point b, Clause 1, Article 6: The level of support from the central budget shall not exceed VND 500 million per children's recreational facility for the period 2012-2015 (operational capital).

c) For the expenditure item specified in point c, Clause 1, Article 6: Support will be provided based on the content of work and budget balancing capacity.

Article 7. Content, criteria, and allocation levels of central budget funds for implementing the Project to invest in developing traditional art forms.

1. Content of Expenses

a) Investment in physical infrastructure for theaters and traditional art troupes through the construction and upgrading of traditional art performance venues in regions with outstanding traditional art forms.

b) Supporting equipment for traditional art troupes' activities.

c) Developing programs, compiling textbooks, publications, tapes, and discs about traditional art forms for schools nationwide.

2. Criteria and allocation levels of financial support

Priority will be given to supporting outstanding traditional art forms that are declining, with the level of support from the central budget defined as follows:

a) For the expenditure item specified in point a, Clause 1, Article 7: Not exceeding VND 5,000 billion per venue for the period 2012-2015 (from development investment capital).

b) For the expenditure item specified in point b, Clause 1, Article 7: Not exceeding VND 2,000 billion per traditional art troupe for the period 2012-2015 (from operational capital).

c) For the expenditure item specified in point c, Clause 1, Article 7: Support will be provided based on the content of work and budget balancing capacity.

Article 8. Content, criteria, and allocation levels of central budget funds for implementing the Project to enhance the capacity of grassroots cultural officials, communication, and monitoring and evaluation of the Program.

1. Content of Expenses

a) Training work

- Expenditure on training and professional development both domestically and internationally for officials working in the field of intangible cultural heritage, libraries, grassroots culture, and performing arts.

- Expenditure on training and professional development for officials and performers of traditional art forms.

- Expenditure on training and professional development for grassroots cultural officials in particularly difficult communes (Region III).

- Expenditure on developing training programs on intangible cultural heritage for different educational levels: for schools under the Ministry of Culture, Sports and Tourism and for schools from primary to university level.

b) Communication work

- Producing films, plays, and developing programs and publishing promotional products showcasing the achievements of the Program implementation according to the approved budget by competent authorities.

- Organizing communication activities to introduce traditional art forms, tangible and intangible cultural heritages...

- Promoting through mass media (organizing special sessions on traditional arts, organizing contests and popularizing traditional arts, customs and traditions of ethnic groups across the country broadcast on television, radio, television, press, online news sites...).

- Producing posters, banners, placards, slogans.

c) Management, monitoring, and evaluation work of the Program

- Expenditure on developing, reviewing the Program, and reviewing component projects of the Program.

- Expenditure on developing monitoring, reporting, and evaluation indicators for the Program's implementation; researching, recommending, and amending policies related to the Program's implementation;

- Expenditure on organizing inspection teams to check the Program's implementation at localities.

- Expenditure on purchasing equipment to serve monitoring, supervision, and evaluation of the Program's implementation.

- Expenditure on hiring consultants for periodic annual, mid-term, and final evaluations of the Program (if applicable).

- Expenditure on organizing interim and final evaluations of the Program's implementation; meetings to report on the Program at the central and local levels.

2. Criteria and allocation levels of financial support

The allocation of funds will be based on assigned tasks and budget balancing capacity. Priority will be given to financially disadvantaged localities to support the expenditure items of the project.

Article 9. Budget funds from local budgets and mobilization of other resources

1. Based on the allocation level from the central budget, the People's Committees of provinces and centrally governed cities shall submit to the Provincial People's Councils for decision on the draft budget expenditure for the National Target Program on Culture in accordance with current regulations and guidelines issued by the Ministry of Culture, Sports and Tourism.

2. In addition to support funds from the central budget, based on the capacity of the local budget, localities shall balance from the local budget and mobilize non-budgetary resources to supplement the support of the central budget to effectively implement the objectives of the National Target Program on Culture within their jurisdiction.

Article 10. Certain Levels of Expenditure and Applicable Documents

1. Expenditure for training, professional development, and specialized training: As stipulated in Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance regarding the preparation of budget estimates, management, and utilization of state budget funds allocated for training and professional development of civil servants.

2. Expenditure for training, cooperation, and exchange of experience abroad: Decided by the Minister of Culture, Sports and Tourism based on proposals from the Program Director, in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance regarding travel expenses for civil servants on short-term missions abroad funded by the state budget, and Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance regarding expenses for hosting foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses, along with any subsequent amendments and supplements.

3. Expenditure for purchasing equipment provided to subjects under the scope of projects included in the National Target Program on Culture for the period 2012-2015: Applied according to Circular No. 68/2012/TT-BTC dated April 26, 2012 of the Ministry of Finance on guiding the implementation of procurement bidding to purchase assets to maintain the regular operation of state agencies using state capital.

4. Expenditure for statistical surveys according to the specialized contents of each project approved by the competent authority: Applied according to Circular No. 58/2011/TT-BCT dated May 11, 2011 of the Ministry of Finance on managing, utilizing, and settling accounts for funds implementing surveys from state budget funds for public services.

5. Expenditure for building legal regulatory documents serving the management and operation of the Program: According to Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, Ministry of Justice, and the Government Office on guiding the preparation of budget estimates, management, utilization, and settlement of accounts for state budget funds ensuring the work of drafting legal regulatory documents and perfecting the legal system.

6. Expenditure for organizing mid-term and final evaluations of the Program's implementation: According to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expenses and organization of meetings for state agencies and public institutions.

7. Expenditure for information dissemination and propaganda:

a) Production of films, theatrical performances, and development of programs, publication of communication products: As stipulated in Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of the Prime Minister promulgating the procurement, commissioning, and assignment rules for providing public service goods using state budget funds and related guidance documents.

b) Propaganda through mass media (radio, television, press, online news portals); printing of leaflets, posters, and billboards: Through economic contracts.

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 for similar tasks already stipulated in state documents or make their own decisions based on the principle of thrift and effectiveness, while reporting the results to their immediate superiors. Higher-level management agencies are responsible for compiling reports to the Provincial People's Committee (for units under provincial and centrally governed city jurisdictions) and to central ministries and sectors (for units under central jurisdiction). Central ministries and sectors and provincial people's committees shall compile the situation and report to the Ministry of Culture, Sports and Tourism and the Ministry of Finance for consideration and supplementation of expenditure levels to meet actual work requirements.

Article 11. Work on the preparation, implementation, and settlement of the state budget

1. The Department of Culture, Sports and Tourism shall take the lead in coordinating with relevant agencies to develop the budget estimate for implementing the National Target Program on culture at the local level, detailing each project's objectives, and submitting it to the Department of Planning and Investment and the Department of Finance for review and consolidation before presenting it to the People's Committee of the province/city for submission to the Ministry of Culture, Sports and Tourism along with the budget estimate preparation process as prescribed.

Based on the total financial allocation of the National Target Program on culture approved by the competent authority, the Ministry of Culture, Sports and Tourism shall develop a plan to allocate funds for each target and project of the Program, detailing for central ministries and sectors and provinces/cities directly under the Central Government in accordance with assigned goals 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 ministries, sectors, and localities to be submitted to the Government for approval by the National Assembly.

2. The preparation, allocation, and execution of funds for implementing the Program shall be carried out in accordance with the State Budget Law and current guiding documents, and in accordance with Decision No. 135/2009/QD-TTg dated November 4, 2009, issued by the Prime Minister on the management and operation of implementing national target programs, and any subsequent amendments and supplements.

3. The management, utilization, and settlement of funds for implementing the Program shall be conducted in accordance with the State Budget Law, the Accounting Law, guiding documents for the implementation of these laws, current state regulations, and the provisions of this Circular:

a) For projects implemented using development investment capital: Management, utilization, payment, and settlement of capital (including annual settlement and completion settlement) shall be carried out according to current regulations governing the management and settlement of investment capital.

b) For projects implemented using public service capital:

Units directly utilizing the budget of the National Target Program on culture shall be responsible for accounting and settling the costs of implementing projects under the Program according to the corresponding items, sub-items, and chapters 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 current guiding documents.

In cases where tasks are implemented through contracts signed with the leading agency of the project, the supporting documents for settlement shall be retained by the leading agency of the project, including: the task implementation contract (with detailed budget attached, approved by the competent authority), acceptance records, cost settlement statements, contract termination records, payment orders or expense vouchers, specific expenditure receipts, and other related documents.

c) In cases where units utilize non-repayable aid funds or funding from domestic and foreign organizations and individuals for projects under the National Target Program on culture, they shall follow the donor's regulations (if applicable) or the regulations of the supervising agency after reaching agreement with the donor representative and the Ministry of Finance (if applicable); if the donor or the donor representative and the Ministry of Finance do not have separate regulations, they shall apply the provisions of this Circular.

4. Ministries, central agencies, and localities shall be responsible for reporting annually on the implementation of the Program and submitting reports to the Ministry of Culture, Sports and Tourism for consolidation and reporting to the Prime Minister. The format and content of periodic reports shall comply with the provisions of Decision No. 135/2009/QD-TTg dated November 4, 2009, issued by the Prime Minister on the management and operation of implementing national target programs, and any subsequent amendments and supplements.

Article 12. Effective Date

a) This Circular takes effect from June 10, 2013, replacing Joint Circular No. 25/2008/TTLT-BTC-BVHTTDL dated March 25, 2008, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism on guiding the content, expenditure levels, and management of funds for implementing the National Target Program on culture for the period 2006-2010.

b) During implementation, if there are difficulties or obstacles, they should be reported to the Ministry of Finance and the Ministry of Culture, Sports and Tourism for research and appropriate amendments and supplements.

 

 

Place of Receipt:

- Central Party Committee Secretariat;

- Prime Minister and Deputy Prime Ministers;

- National Ethnic Council and Committees of the National Assembly;

- National Assembly's Office;

- President's Office;

- Government Office;

- Central Party Office and Party Committees;

- Ministries, ministerial-level agencies, and agencies directly under the Government;

- Supreme People's Court;

- Supreme People's Procuracy;

- State Audit Agency;

- Provincial People's Councils, People's Committees;

- Provincial Departments of Finance, Departments of Culture, Sports and Tourism, State Treasury Bureaus of centrally governed cities;

- Units under and affiliated with the Ministry of Finance, the Ministry of Culture, Sports and Tourism;

- Ministry of Justice's Legal Documents Inspection Department;

- Government website;

- Official Gazette; 

- Websites of the Ministry of Finance, the Ministry of Culture, Sports and Tourism;

- To be filed: VT, KHTC, PC of the Ministry of Finance, PT (550).