Circular No. 55/2013/TT-BTC on the management and use of financial resources for implementing the Project to build a cultural life for workers in industrial zones until 2015, with a vision to 2020.

CIRCULAR

Regulations on management and utilization of financial resources for implementing

the Program to build a cultural life for workers in industrial zones

until 2015, with a vision to 2020

_______________________ 

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

Pursuant to the 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 Decision No. 1780/QĐ-TTg dated October 12, 2011 of the Prime Minister approving the Program to build a cultural life for workers in industrial zones until 2015, with a vision to 2020;

b) Agencies, organizations, units, and individuals related to the determination of funding sources, preparation of budget estimates, management, utilization, and settlement of funds for implementing the policies stipulated in Decree No. 178/2024/NĐ-CP.

The Minister of Finance issues this Circular regulating management and utilization of financial resources for implementing the Program to build a cultural life for workers in industrial zones until 2015, with a vision to 2020.

Article 1. Scope and Applicability

1. This Circular regulates management and utilization of financial resources for implementing the Program to build a cultural life for workers in industrial zones until 2015, with a vision to 2020 (hereinafter referred to as the Program) approved by Decision No. 1780/QĐ-TTg dated October 12, 2011 of the Prime Minister.

2. The subjects subject to this Circular are agencies and units related to the management and utilization of funds for implementing the Program.

Article 2. Sources of Funds for Implementing the Project

1. State budget funds supporting the Program shall be allocated in the annual regular expenditure budget of agencies and units assigned to implement the Program according to current regulations on分级处理输入的长段文本以符合长度限制，请看下一步处理指令。这里仅提供部分翻译，剩余内容将后续提供。是否需要继续，请确认。

a) Central budget funds to support the implementation of activities under the Project at the central level directly carried out by Ministries and central agencies.

b) Local budget funds to support the implementation of activities under the Project at the local level directly carried out by Departments, bureaus, sectors, and local Trade Union Federations.

2. Funds raised from social resources, contributions from organizations and individuals both within and outside the country, and other lawful sources of funding.

Article 3. Contents and expenditure levels from state budget support

1. Expenditure on propaganda and dissemination of laws aimed at raising awareness among workers and employers about building cultural life and industrial work ethics, including:

a) Expenditure for conducting surveys and statistics to assess the current understanding of laws regarding the construction of cultural life among workers and employers in industrial zones as prescribed by the competent authority in Clauses 2, 3, and 4 of Article 10 of Decree No. 40/2004/NĐ-CP dated February 13, 2004 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics. The content and level of expenditure shall be implemented according to Circular No. 58/2011/TT-BTC dated May 11, 2011 of the Ministry of Finance on managing, using, and settling accounts for the budget funds for conducting surveys and statistics.

b) Expenditure for disseminating policies and laws on building cultural life and industrial work ethics through mass media at the local level: The content and level of expenditure shall be implemented according to Joint Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010 of the Ministry of Finance and the Ministry of Justice guiding the preparation, management, use, and settlement of accounts for funds ensuring the dissemination and education of laws.

c) Expenditure for producing, reproducing, and distributing publications, communication products, and materials serving the communication activities on building cultural life, industrial work ethics, and the movement to build a civilized family among workers: The head of the agency or unit decides on selecting the content and form of publications and communication products suitable within the scope of the state budget support and implements according to Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of the Prime Minister promulgating the procurement bidding, ordering, and assignment regulations for public service provision using state budget funds and related guiding documents. 9 ||| The Prime Minister's Decision No. 39/2008/QĐ-TTg dated March 14, 2008 on the procurement bidding, ordering, and assignment regulations for public service provision using state budget funds and related guiding documents.

d) Expenditure for supporting radio broadcasting in industrial zones and areas with many workers, including: - Supporting publications and communication products as materials for radio editing. - Radio broadcasting (editing, broadcasting): Editing costs at 75,000 VND per page of 350 words. - Stipend for radio broadcasters: 15,000 VND per session but not exceeding two sessions per day.

đ) Expenditure for organizing exchanges, training sessions, and specialized talks on skills for grassroots cultural life construction, healthy lifestyle habits, and industrial work ethics for workers and trade union cadres at all levels in the locality: The content and level of expenditure shall be implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the system of travel expenses and expenditure for organizing meetings for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC).

2. Expenditure for planning cultural and sports facilities serving workers in line with the development plan for industrial zones, urban development plans, population distribution, housing construction, and cultural and sports facilities at the grassroots level: Implemented according to Joint Circular No. 10/2012/TTLT-BKHĐT-BTC dated December 28, 2012 of the Ministry of Planning and Investment and the Ministry of Finance on guiding the preparation of financial plans to implement the human resource development plan for Vietnam from 2011 to 2020.

3. Expenditure for supporting the development of cultural and sports movements among workers contributing to enhancing their spiritual cultural enjoyment in industrial zones, including:

a) Expenditure for organizing mass music and art contests; sports competitions among workers (held once every year at the provincial and regional levels, lasting no more than three days; held once every three years at the national level, lasting no more than five days), including:

- Expenditure for supporting travel costs, accommodation rental, and food expenses for performers, competitors, and members of the organizing committee who come from afar: The content and level of expenditure shall be implemented according to Circular No. 97/2010/TT-BTC.

- Stipend for members of the competition judging panel: Maximum expenditure of 300,000 VND per person per day.

- Stipend for members of the organizing committee and secretariat of the competition: Maximum expenditure of 200,000 VND per person per day.

- Expenditure for prizes:

+ Team prizes ranging from 500,000 VND to 4,000,000 VND per prize.

+ Individual prizes ranging from 200,000 VND to 2,000,000 VND per prize.

BASED ON THE ALLOCATED BUDGET AND THE SCALE OF THE CONTEST OR PERFORMANCE (PROVINCIAL, REGIONAL, NATIONAL LEVELS), THE HEAD OF THE AGENCY OR UNIT ORGANIZING THE CONTEST OR PERFORMANCE DECIDES THE SPECIFIC AMOUNT OF PRIZE MONEY WITHIN THE ABOVE MENTIONED BUDGET FRAMEWORK.

- OTHER EXPENSES SERVING THE CONTEST OR PERFORMANCE (IF ANY): THE EXPENSE LEVEL IS BASED ON CONTRACTS, INVOICES, AND LEGAL EXPENSE DOCUMENTS AND THE APPROVED BUDGET. IN CASE SOME EXPENSE ITEMS ARE GENERATED WITHOUT SPECIFIED EXPENSE LEVELS, THE HEAD OF THE AGENCY OR UNIT ORGANIZING THE CONTEST OR PERFORMANCE DECIDES THE EXPENSE LEVEL WITHIN THE ALLOCATED BUDGET.

b) EXPENSES FOR INCENTIVE ACTIVITIES AND AWARDS TO COLLECTIVES AND INDIVIDUALS WITH MERIT IN THE MOVEMENT TO BUILD CULTURAL LIFESTYLES AND PROFESSIONAL WORKING STYLES AMONG WORKERS ACCORDING TO THE DECISION OF THE AUTHORIZED LOCAL AUTHORITIES: THE CONTENT AND EXPENSE LEVEL SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE LAWS ON INCENTIVE ACTIVITIES AND AWARDS.

4. EXPENSES FOR THE CONSTRUCTION AND RECOGNITION OF "ENTERPRISES MEETING CULTURAL STANDARDS" ACKNOWLEDGED BY THE CHAIRMAN OF THE TRADE UNION OF THE PROVINCE OR CITY: INCLUDING SURVEY, EVALUATION, GATHERING MATERIALS, COMPILE REPORTS, PRINTING MATERIALS, AND ORGANIZING MEETINGS TO ASSESS ACCORDING TO THE ENTERPRISE CULTURAL STANDARDS. THE CONTENT AND EXPENSE LEVEL SHALL BE IMPLEMENTED IN ACCORDANCE WITH THE CURRENT FINANCIAL EXPENSE REGIME.

5. EXPENSES FOR SUPPORTING THE ORGANIZATION OF NATIONAL AWARDS FOR "BUSINESS CULTURE" FOR OUTSTANDING BUSINESS PERSONS AND ENTERPRISES MEETING CULTURAL STANDARDS, AWARDED EVERY THREE YEARS BY THE GENERAL CONFEDERATION OF LABOR OF VIETNAM, THE MINISTRY OF CULTURE, SPORTS AND TOURISM, AND OTHER RELATED ORGANIZATIONS TO HONOR AND ENCOURAGE INDIVIDUALS AND COLLECTIVES WITH OUTSTANDING MERITS IN BUILDING CULTURAL LIFESTYLES FOR WORKERS, INCLUDING:

a) SUBSIDIES FOR MEMBERS OF THE ORGANIZATIONAL COMMITTEE: MAXIMUM LEVEL OF 200,000 VND PER PERSON PER DAY.

b) EXPENSES FOR AWARDS: - TEAM AWARDS FROM 5,000,000 VND TO 10,000,000 VND PER AWARD. - INDIVIDUAL AWARDS FROM 1,000,000 VND TO 3,000,000 VND PER AWARD. IN CASE OF RAISING SUPPORT FUNDS FROM ORGANIZATIONS, INDIVIDUALS, AND OTHER LEGAL FUNDS, THE CHAIR OF THE ORGANIZATIONAL COMMITTEE CAN DECIDE TO SET A HIGHER AWARD EXPENSE THAN THE LEVEL SET HERE.

c) EXPENSES FOR TRAVEL ALLOWANCES FOR MEMBERS OF THE ORGANIZATIONAL COMMITTEE (IF ANY): IMPLEMENTED IN ACCORDANCE WITH CIRCULAR NO. 97/2010/TT-BTC.

d) EXPENSES FOR RENTAL AND OTHER COSTS SERVING THE AWARD CEREMONY: THE EXPENSE LEVEL IS BASED ON CONTRACTS, INVOICES, AND LEGAL EXPENSE DOCUMENTS.

6. EXPENSES FOR SUPPORTING THE MONITORING AND SUPERVISION OF THE IMPLEMENTATION OF THE PROJECT; ORGANIZING MEETINGS TO IMPLEMENT THE PROJECT, TRAINING SESSIONS, INTERMEDIATE REVIEWS, AND FINAL SUMMARIES TO ASSESS THE RESULTS OF THE PROJECT'S IMPLEMENTATION: THE CONTENT AND EXPENSE LEVEL SHALL BE IMPLEMENTED IN ACCORDANCE WITH CIRCULAR NO. 97/2010/TT-BTC.

ARTICLE 4. CONTENT AND EXPENSE LEVELS FROM FUNDS RAISED FROM SOCIAL RESOURCES, PARTICIPATION AND CONTRIBUTIONS FROM DOMESTIC AND FOREIGN ORGANIZATIONS AND INDIVIDUALS, AND OTHER LEGAL FUNDS.

1. EXPENSES FOR THE CONSTRUCTION AND DEVELOPMENT OF CULTURAL AND SPORT INFRASTRUCTURE SYSTEMS TO SERVE WORKERS, INCLUDING:

a) IMPROVING CULTURAL AND SPORT INFRASTRUCTURE AT THE LOCAL LEVEL (PROVINCE, DISTRICT, COMMUNE, VILLAGE) TO SERVE WORKERS IN INDUSTRIAL ZONES AND RESIDENTS IN THE AREA.

b) IMPROVING WORKER CULTURAL AND SPORT HOUSES UNDER THE MANAGEMENT OF ALL LEVELS OF TRADE UNIONS AND INDUSTRIAL ZONE MANAGEMENT BOARDS.

c) BUILDING MODEL WORKER CULTURAL AND SPORT HOUSES IN PROVINCES AND CENTRAL CITY DIRECTLY UNDER THE CENTRAL GOVERNMENT (WITH INDUSTRIAL ZONES) ACCORDING TO THE POLICY ENCOURAGING SOCIALIZATION IN EDUCATION, VOCATIONAL TRAINING, HEALTHCARE, CULTURE, SPORT, AND ENVIRONMENT.

2. EXPENSES FOR DEVELOPING CULTURAL AND SPORT MOVEMENTS AMONG WORKERS TO ENHANCE THEIR SPIRITUAL CULTURAL ENJOYMENT IN INDUSTRIAL ZONES, INCLUDING:

a) EXPENSES FOR ORGANIZING LEARNING ACTIVITIES TO IMPROVE POLITICAL, PROFESSIONAL, AND OCCUPATIONAL SKILLS OF WORKERS IN LOCATIONS WITH INDUSTRIAL ZONES.

b) EXPENSES FOR DEVELOPING THE MOVEMENT TO BUILD CULTURAL FAMILIES AMONG WORKERS, CREATING A "BUSINESS CULTURE" ENVIRONMENT, AND BUILDING CULTURAL LIFESTYLES AND PROFESSIONAL WORKING STYLES AMONG WORKERS.

c) EXPENSES FOR BUILDING AND DEVELOPING VARIOUS TYPES OF HOBBY CLUBS SUITABLE FOR THE NEEDS AND CHARACTERISTICS OF WORKERS.

3. EXPENSES FOR BUILDING HEALTHY CULTURAL LIFESTYLES AND PROFESSIONAL WORKING STYLES AMONG WORKERS.

4. THE SPECIFIC EXPENSE LEVELS FOR THE CONTENTS LISTED IN CLAUSES 1, 2, AND 3 OF THIS ARTICLE SHALL BE IMPLEMENTED ACCORDING TO THE SPONSOR'S EXPENSE LEVELS AS STATED IN THE SPONSORSHIP AGREEMENTS OR APPLIED ACCORDING TO THE EXPENSE LEVELS AGREED UPON BY THE SPONSOR REPRESENTATIVE AND THE AGENCY OR UNIT. IN CASE THE SPONSOR HAS NOT ESTABLISHED RULES AND BOTH PARTIES HAVE NOT AGREED ON THE CONTENT AND EXPENSE LEVELS, THE HEAD OF THE AGENCY OR UNIT SHALL IMPLEMENT BASED ON THE CURRENT STATE REGULATIONS RELATING TO THE SUBJECT.

Article 5. Budget preparation, allocation, management, and settlement

1. ANNUALLY, AT THE TIME OF THE GOVERNMENT BUDGET PLANNING, THE AGENCIES OR UNITS RESPONSIBLE FOR IMPLEMENTING THE PROJECT CONTENTS SHALL PREPARE THE BUDGET AND INCLUDE IT IN THE BUDGET ESTIMATE OF THE AGENCY OR UNIT, SUBMITTING IT TO THE SAME LEVEL FINANCIAL AUTHORITY FOR COMBINATION AND SUBMISSION TO THE AUTHORIZED AUTHORITY FOR DECISION (FOR THE PORTION OF THE GOVERNMENT BUDGET SUPPORT) ACCORDING TO THE CURRENT REGULATIONS ON GOVERNMENT BUDGET PLANNING AND ALLOCATION.

2. FUNDS SUPPORTED FROM THE GOVERNMENT BUDGET FOR THE ACTIVITY OF BUILDING CULTURAL LIFESTYLES FOR WORKERS IN INDUSTRIAL ZONES MUST BE USED FOR THE INTENDED PURPOSE AND IN ACCORDANCE WITH THE CURRENT GOVERNMENT REGULATIONS AND THE SPECIFIC REGULATIONS SET OUT IN THIS CIRCULAR.

3. THE AGENCIES OR UNITS RECEIVING THE GOVERNMENT BUDGET ESTIMATE TO IMPLEMENT THE PROJECT CONTENTS MUST OPEN ACCOUNTING BOOKS TO RECORD, ACCOUNT, AND AGGREGATE IN THE ANNUAL BUDGET SETTLEMENT OF THE AGENCIES OR UNITS IN ACCORDANCE WITH THE LAWS ON ACCOUNTING, STATISTICS, AND BUDGET SETTLEMENT REPORTS. GOVERNMENT BUDGET EXPENSES FOR THE PROJECT SHALL BE ACCOUNTED AND SETTLED INTO THE CORRESPONDING CATEGORY, SUB-CATEGORY, AND SUB-SUB-CATEGORY ACCORDING TO THE CURRENT NATIONAL BUDGET CLASSIFICATION.

Article 6. Implementation Organization

1. THIS CIRCULAR TAKES EFFECT FROM JULY 1, 2013. THE PROVISIONS OF THIS CIRCULAR SHALL BE IMPLEMENTED FROM THE 2013 BUDGET YEAR.

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