Circular No. 61/2018/TT-BTC stipulates the contents and expenditure levels for implementing nutritional regimes for high-performance sports coaches and athletes.

CIRCULAR

Regulations on the content and expenditure levels for implementing nutritional regimes for high-performance sports coaches and athletes
coaches and high-performance athletes

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 67/2008/QĐ-TTg dated May 26, 2008 of the Prime Minister on special nutritional regimes for coaches and athletes in sports;

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

The Ministry of Finance issues this Circular stipulating the content and expenditure levels for implementing nutritional regimes for high-performance sports coaches and athletes participating in training, coaching, and competitions with the following teams:

Article 1. Scope of Regulation and Applicability

2. Applicability:

b) National youth team;

a) National teams;

c) Provincial and centrally-administered municipal teams, central ministry teams (referred to as provincial and ministry teams);

d) Provincial and centrally-administered municipal youth teams, central ministry youth teams (referred to as provincial and ministry youth teams);

đ) Teams at various levels of excellence;

e) District-level teams, county-level teams, town-level teams, and city-level teams under provinces (collectively referred to as district-level teams).

a) Coaches and athletes in sports currently training and coaching at sports training and coaching centers, sports schools;

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

b) Coaches and athletes in sports performing duties at high-performance sports events as specified in Article 37 of the Law on Physical Culture and Sports.

a) The central budget ensures funding for the implementation of nutritional regimes for coaches and athletes belonging to teams managed by the Central Government (national teams, national youth teams, ministry-level teams, ministry-level youth teams).

Article 2. Sources of Funds

Clause 1. State budget sources:

b) Local budgets ensure funding for the implementation of nutritional regimes for coaches and athletes belonging to teams managed by local authorities (provincial teams, provincial youth teams, district-level teams, and excellence-level teams).

2. The State encourages National Federations, National Associations of Sports, units managing coaches and athletes, and related organizations to exploit other legitimate sources of income to supplement the nutritional regime for coaches and athletes in sports.

The expenditure level for implementing the nutritional regime is calculated in monetary terms for each day of concentrated training, coaching, and competition of a specific coach or athlete as follows:

Article 3. Contents and expenditure levels for implementing nutrition regimes

1. Content and expenditure levels for implementing the nutritional regime for coaches and athletes during concentrated training and coaching:

a) Training and coaching within the country: The number of days that coaches and athletes are actually present for concentrated training and coaching according to the decision of the competent authority; the specific expenditure level is as follows:

Coaches and athletes of the national team

Unit of measurement: VND/person/day.

b) Training and coaching outside the country: The actual number of days based on the approval decision of the competent authority based on invitation letters or training contracts signed between domestic institutions tasked with training coaches and athletes and foreign entities. The expenditure level for implementing the nutritional regime for coaches and athletes must be balanced within the state budget framework allocated for physical culture and sports activities announced at the beginning of the year. During overseas training, coaches and athletes do not enjoy the regime stipulated in Point a of this Clause.

2. Content and expenditure levels for implementing the nutritional regime for coaches and athletes during concentrated competition:

a) Specific expenditure level:

Unit of measurement: VND/person/day.

Coaches and athletes of the national team

3. The expenditure level for implementing the nutritional regime for coaches and athletes with disabilities when summoned for training, coaching, and competition shall be applied according to the expenditure level stipulated in Clauses 1 and 2 of this Article.

4. In cases where competitions are not organized by the Ministry of Culture, Sports and Tourism, central ministries, and localities but by National Federations and National Associations of Sports, during concentrated competition, coaches and athletes will enjoy the expenditure level for implementing the nutritional regime as stipulated in the regulations governing the organization of the event. The funding for implementing the nutritional regime shall be provided by the unit sending coaches and athletes to the event and from sponsorship sources.

4. In cases where competitions are not organized by the Ministry of Culture, Sports and Tourism, central ministries and sectors, and localities, but are hosted by national federations and sports associations, during the competition period, coaches and athletes shall be entitled to a nutrition allowance level as prescribed in the Competition Regulations. The nutrition implementation costs shall be covered by the unit dispatching the coaches and athletes to participate in the competition and other sources of sponsorship.

Article 4. Funding for the implementation of the supplementary nutrition regime and functional foods for athletes

The funding for the implementation of the supplementary nutrition regime and functional foods for athletes shall be balanced within the annual regular budget - sports affairs expenses assigned to units. The Minister of Culture, Sports and Tourism decides the level of funding for the supplementary nutrition regime and functional foods for athletes belonging to national teams and national youth teams; the Ministers of relevant Ministries, Directors of Provincial Departments of Culture, Sports and Tourism under central cities decide the level of funding for the supplementary nutrition regime and functional foods for athletes belonging to teams, youth teams, and talent teams at various levels directly managed by Ministries, sectors, and localities.

Article 5. Budget preparation, budget execution, and final settlement work

The work of establishing, allocating, implementing the budget, and finalizing the settlement of state budget funds for the payment of the nutrition regime for coaches and high-performance athletes is carried out according to the current provisions of the State Budget Law, Accounting Law, and guiding documents of these laws. This Circular supplements some contents as follows:

1. Establishing and Implementing the Budget:

Annually, along with the time for establishing the state budget, based on the approved indicators and plans for training and competition in sports by the competent authority, the Ministry of Culture, Sports and Tourism, central ministries and agencies, and Provincial Departments of Culture, Sports and Tourism under central cities establish the budget for implementing the nutrition regime for coaches and high-performance athletes and consolidate it into their own budgets, submit it to the financial authorities at the same level for review and consolidation to be submitted to the competent authority for consideration and allocation of funds according to regulations. The allocation and implementation of the budget are carried out according to the provisions of the State Budget Law and guiding documents; expenditures for implementing the nutrition regime for coaches and athletes are recorded under the item "Other payments to individuals" in corresponding Chapters, Types, and Clauses.

2. Final settlement:

The funding for implementing the nutrition regime for coaches and high-performance athletes in teams managed centrally is consolidated into the annual state budget settlement of the Ministry of Culture, Sports and Tourism, and central ministries and agencies. The funding for implementing the nutrition regime for coaches and high-performance athletes in teams managed locally is consolidated into the annual local budget settlement according to regulations.

Article 6. Implementation Organization

1. The Minister of Culture, Sports and Tourism, heads of central ministries and agencies, and Chairmen of People's Committees of provinces and centrally-administered cities are responsible for directing and organizing the implementation of this Circular.

2. Based on the expenditure levels specified in this Circular and the local budget balancing capacity: People's Committees of provinces and centrally-administered cities report to the People's Councils at the same level to specify expenditure levels and the use of funding for implementing the nutrition regime for coaches and athletes under local management (including county-level teams) in accordance with the actual situation in the locality and ensuring compliance with current regulations.

Article 7. Effective Date

1. This Circular takes effect from September 15, 2018. Joint Circular No. 149/2011/TTLT-BTC-BVHTTDL dated November 7, 2011, issued by the Ministry of Finance and the Ministry of Culture, Sports and Tourism, guiding the implementation of special nutrition regimes for high-performance athletes and coaches, ceases to be effective from the date this Circular takes effect.

2. During the implementation process, if there are any difficulties, please promptly reflect them to the Ministry of Finance for study and resolution./.