Joint Circular No. 51/2013/TTLT-BTC-BVHTTDL stipulates the management and use of state budget funds for the implementation of the National Target Program on Culture for the period 2012-2015.

JOINT CIRCULAR

Regulations on the management and use of state budget funds to implement

 The National Target Program on Culture for the period of 2012-2015

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

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 Management and Implementation Regulation for National Target Programs;

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

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

Article 1. Scope of Application

Ministries, sectors, People's Committees at all levels, agencies, units implementing tasks under the National Target Program on Culture for the period of 2012-2015 as stipulated 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 base on local budget resources, report to the same-level People's Councils to balance the local budget to support together with additional targeted funding from the central government to effectively achieve the goals and tasks of the Program assigned by competent authorities.

c) International aid (if any).

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

Article 3. Content, criteria, and allocation level of funds from the central budget to implement the Project to Prevent Deterioration, Renovation, and Restoration of Relics

1. Content of Expenses

a) Expenditure on establishing conservation and development plans for special important relic areas (according to the list approved by the Prime Minister).

b) Investment expenditure for comprehensive renovation, anti-deterioration support, and restoration for certain parts of national special relics and national-level relics.

c) Expenditure on exploration, excavation, and preservation of archaeological sites and relics.

d) Anti-deterioration support expenditure, preservation, and regular maintenance 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) Expenditure on supporting provincial museums to purchase 10-30 artifacts per year.

2. Criteria and allocation level

a) Annually, based on the investment, renovation, and maintenance plans for national relics under their management responsibility, ministries, sectors, and localities shall build anti-deterioration and relic renovation projects and draft project budgets to send to the Ministry of Culture, Sports and Tourism for review and consolidation of the capital plan to submit to relevant ministries for approval of the annual state budget for the National Target Program on Culture. The construction, approval, and implementation of projects must comply with the Construction Law, regulations on basic construction, the Cultural Heritage Law, and related legal documents, concurrently with the annual socio-economic development plan.

b) The allocation of the annual budget from the central budget is based on anti-deterioration, renovation, and relic restoration projects approved by competent authorities; priority should be given to balancing capital for unfinished and urgent projects. The specific level of support 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 the content and budget estimates of each project.

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

Article 4. Content, criteria, and level of allocation 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 Expenses

a) Expenditure on work related to collecting, storing, and inventorying 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 supporting comprehensive investigation, collection, recording, and storage 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, remuneration, royalties, payment for information providers, consultants or experts, and popularizing certain traditional forms of cultural and artistic activities, purchasing rare artifacts.

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

e) Expenditure on preserving and promoting the value of traditional villages, hamlets, and communes. 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 as world cultural heritage by UNESCO.

2. Criteria and level of allocation of support funds

a) The collection and preservation of intangible cultural heritage will prioritize funding for those heritage sites that have been and will be recognized by UNESCO as Masterpieces of the Oral and Intangible Heritage of Humanity.

b) For the contents of work under the project for 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 level of allocation is based on the nature and scale of the project, decided by the Minister of Culture, Sports and Tourism.

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

Article 5. Content, criteria, and level of allocation of funds from the central budget to implement the Project for strengthening investment in construction and development of 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 cultural and sports facilities.

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

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

d) Expenditure on providing equipment for cultural and sports activities, cultural and sports products for ethnic communities in remote areas, border regions, islands, and particularly difficult communes.

đ) Expenditure on purchasing books and cultural information products for provincial and district libraries.

2. Level of allocation of support funds

The central budget supports funds for localities to implement the project for mountainous districts, remote areas, border regions, and islands according to the following regulations:

a) For expenditure as stipulated in point a, Clause 1, Article 5: Not exceeding VND 5,000 million per one project to build 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 one Cultural and Sports Center at commune level, not exceeding VND 150 million per one Community House - Sports Area at village level for the period 2012-2015 (from development capital).

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

đ) 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 public service capital).

e) For expenditure as stipulated in point e, Clause 1, Article 5: Not exceeding VND 200 million per one library for the period 2012-2015 (from public service 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 areas, remote regions, border areas, and islands.

1. Content of Expenses

a) Expenditure on supporting the construction of children's recreational and entertainment facilities according to standards and in accordance with the economic conditions and specific characteristics of each region in mountainous areas, remote regions, border areas, and islands.

b) Expenditure on supporting the purchase of equipment for public children's recreational and entertainment facilities in mountainous areas, remote regions, border areas, and islands (facilities already exist).

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

2. Criteria and allocation levels of support funding.

The development and construction of children's recreational and entertainment facilities shall be carried out based on planning approved by competent authorities. Priority will be given to supporting localities facing financial difficulties, lacking children's recreational and entertainment facilities, and lacking children's recreational and entertainment 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 million per project to build a facility (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 and entertainment 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 performance venues in localities with outstanding traditional art forms.

b) Supporting equipment for traditional art troupes' activities.

c) Developing programs, compiling textbooks, publications, audiovisual materials about traditional art forms for schools nationwide.

2. Criteria and allocation levels of support funding.

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

a) For the expenditure item specified in point a, Clause 1, Article 7: Not exceeding VND 5,000 million 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 million 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 for officials working in the field of intangible cultural heritage, libraries, grassroots culture, and performing arts at localities.

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

- Expenditure on training and professional development for 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, publishing promotional products showcasing the achievements of the Program implementation according to the approved budget by competent authorities.

- Organizing communication activities to introduce various 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, 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 within the Program.

- Expenditure on developing monitoring, reporting, and evaluation indicators for the Program implementation; researching, recommending, revising, and supplementing mechanisms and policies for Program implementation;

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

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

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

- Expenditure on organizing interim and final evaluations of Program implementation; holding coordination meetings on the Program at the central and local levels.

2. Criteria and allocation levels of support funding.

The allocation of funds will be based on assigned tasks and budget balancing capacity. Priority will be given to providing funding for localities facing financial difficulties to implement the project's expenditure items.

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 local budget capacity, 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 the budget estimate, management, and utilization of state budget funds allocated for training and professional development of civil servants and public officials.

2. Expenditure for training, cooperation, and exchange of experience abroad decided by the Minister of Culture, Sports and Tourism based on the proposal of the Program Director: As stipulated in Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance regarding the travel expense system for civil servants and public officials on short-term missions abroad funded by the state budget and Circular No. 01/2010/TT-BTC dated January 6, 2010 regarding the expense system for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses of the Ministry of Finance and any subsequent amendments or supplements.

3. Expenditure for purchasing equipment provided to subjects within the scope of adjustment of projects under the National Target Program on Culture for the period 2012-2015: Applied according to the provisions of Circular No. 68/2012/TT-BTC dated April 26, 2012 of the Ministry of Finance guiding the implementation of tendering for procurement of 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 the provisions of Circular No. 58/2011/TT-BCT dated May 11, 2011 of the Ministry of Finance guiding the management, use, and settlement of funds for conducting surveys from the state budget's special-purpose funds.

5. Expenditure for building legal regulatory documents serving the management and operation of the Program: As stipulated in Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010 of the Ministry of Finance, Ministry of Justice, and Government Office guiding the preparation of budget estimates, management, use, and settlement of state budget funds for the construction of legal regulatory documents and the completion of the legal system.

6. Expenditure for organizing mid-term and final evaluations of the Program's implementation: As stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance regarding the travel expense system and conference organization system for state agencies and public institutions.

7. Expenditure for information and propaganda work

a) Production of films, plays, and development of programs, publication of communication products: As stipulated in Decision No. 39/2008/QD-TTg dated March 14, 2008 of the Prime Minister promulgating the bidding, ordering, and assignment rules for providing public service goods funded by the state budget and related guidance documents.

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

8. For other expenditure items related to the National Target Program on Culture that do not have specific expenditure levels defined, the heads of units may apply the expenditure levels for similar tasks already specified 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 subordinate to provinces and centrally governed cities), reporting to central ministries and sectors (for units subordinate to the central government), and compiling the situation 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 sending them to the Department of Planning and Investment and the Department of Finance for review and consolidation to submit to the Provincial People's Committee 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 objective 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 send 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 establishment, 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, use, and settlement of funds for implementing the Program shall be carried out 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, use, payment, and settlement of capital (including annual settlement and completion settlement) shall be carried out according to current regulations on the management and settlement of investment capital.

b) For projects implemented using public service capital:

Units directly utilizing the Program's budget shall be responsible for accounting and settling the costs of implementing projects under the Program according to the corresponding items, sub-items, and sub-sub-items 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 with the leading agency of the project, the vouchers for settlement shall be retained by the leading agency of the project, including: the contract for performing the task (with detailed budget attached, approved by the competent authority), acceptance certificate, cost settlement statement, liquidation certificate, mandate or payment voucher, specific expenditure vouchers, 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 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 content of periodic report forms shall be carried out according to 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 work of funds for implementing the National Target Program on Culture for the period 2006-2010.

b) During implementation, if there are difficulties or obstacles, please reflect them to the Ministry of Finance and the Ministry of Culture, Sports and Tourism for research and appropriate amendments and supplements./.