Joint Circular No. 66/TTLB guiding the management of the sports sector's budget

JOINT CIRCULAR

Guidelines for managing the sports sector budget

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Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of ministries and ministerial-level agencies in state management, and Decree No. 11/CP dated November 28, 1992 of the Government on the functions, tasks, powers, and organizational structure of the General Sport Administration.

To implement Announcement No. 170/TB dated June 3, 1993 of the Government Office regarding Vice Premier Phan Van Khai's conclusions on consolidating, building, and developing the sports sector.

In order to create favorable conditions for the sports sector to manage state budget revenues and expenditures effectively and in accordance with policies and regulations, the Ministry of Finance and the General Sport Administration hereby provide guidelines for managing the sports sector budget as follows:

I. GENERAL PROVISIONS.

1. To ensure that the management of the sports sector budget becomes systematic from 1993 onwards, the General Sport Administration shall be responsible for coordinating with the Ministry of Finance, the State Planning Commission, central ministries and sectors, and localities in preparing plans and detailed allocations of the annual sports sector budget for each province and city, and each ministry and central agency, to submit to the Government and the National Assembly for approval; monitoring and inspecting the implementation of the annual sports service budget plan by ministries and localities in accordance with approved regulations and plans.

2. The sports sector budget includes:

- Revenue from sports services, production and business activities, aid, and other revenues of the sports sector.

- Expenditure on sports services recorded separately in the annual state budget revenue and expenditure forecast submitted to the Government and the National Assembly, including expenses for training, seminars, competitions, etc., organized by the sports sector.

- Investment in basic construction

3. Allocation of funds for sports services shall be carried out in accordance with current regulations of the Ministry of Finance. For expenditures on sports services under programs decided by the Prime Minister and managed by the central government, the Ministry of Finance will directly allocate funds to the General Sport Administration, central ministries, and agencies, and allocate funds to localities through the provincial finance departments.

4. The General Sport Administration shall be responsible for working with the Ministry of Finance to establish financial standards, norms, and criteria for sports activities.

II/ SPECIFIC PROVISIONS:

1. Regarding the preparation and allocation of the sports sector budget plan:

- Based on guidance documents on economic and social planning issued annually by the State Planning Commission, guidance documents on state budget revenue and expenditure planning issued annually by the Ministry of Finance, and the annual development plan of the sports sector issued by the General Sport Administration, the preparation and allocation of the sports sector budget proceeds as follows:

+ For localities: Sports facilities or Departments of Culture, Information, and Sports prepare the sports sector budget revenue and expenditure plan, including the contents specified in Point I.2 of this Circular (divided into parts directly managed by the Department and parts managed by district, county, and municipal levels) and send it to the Department of Finance and Prices for consolidation and submission to the Provincial People's Committee for approval and forwarding to the General Sport Administration, the Ministry of Finance, and the State Planning Commission.

+ The General Sport Administration is responsible for preparing the budget revenue and expenditure plan under its management and sending it to the Ministry of Finance and the State Planning Commission for review and inclusion in the national budget revenue and expenditure forecast.

+ Central ministries and agencies prepare their annual sports sector budget revenue and expenditure plans and send them to the General Sport Administration, the Ministry of Finance, and the State Planning Commission.

+ The General Sport Administration is responsible for reviewing and consolidating the sports sector budget revenue and expenditure plan for the entire sector, detailing the budget revenue and expenditure plans for each province and city, and each central ministry and agency (if applicable), and sending them to the Ministry of Finance and the State Planning Commission in accordance with the prescribed schedule. The General Sport Administration coordinates with the Ministry of Finance and the State Planning Commission to review the sports sector budget revenue and expenditure plan in detail and include it in the national budget revenue and expenditure forecast to submit to the Government and the National Assembly for approval.

After the sports sector budget revenue and expenditure plan has been approved by the National Assembly, the General Sport Administration is responsible for informing central ministries and agencies and sports departments or Departments of Culture, Information, and Sports about the budget expenditure plan. At the same time, the General Sport Administration coordinates with the Ministry of Finance and the State Planning Commission to detail the allocation of sports service expenditures under centrally-managed programs (if applicable) to each central ministry and agency and each province and centrally-administered city for formal notification by the Government.

2. Allocation and Management of the Sports Sector Budget:

a. For the central level: Based on the announced sports sector budget revenue and expenditure plan, the General Sport Administration and central ministries and agencies are responsible for distributing and assigning budget revenue and expenditure tasks to subordinate units based on current financial standards and norms and the workload assigned for the year (divided into salary expenses, operational expenses, and procurement and repair expenses, etc.). If necessary, the General Sport Administration head and central ministries and agencies may adjust expenditure assignments between units but must not exceed the total allocated budget, and must inform the Ministry of Finance and the State Planning Commission.

b/ For localities: Based on the budget revenue and expenditure plan for physical education and sports that has been announced, the Department of Physical Education and Sports or the Department of Culture, Information, and Sports shall coordinate with the Department of Finance and Prices to uniformly allocate funds to units directly managed by the Department of Physical Education and Sports or the Department of Culture, Information, and Sports, and each District, County, and City, for submission to the People's Committee of the Province or City for approval. Depending on requirements and permitted conditions, localities and central agencies may invest additional funds in the physical education and sports sector.

c/ The allocation of construction investment funds for the physical education and sports cause shall be carried out in accordance with the current regulations of the Ministry of Finance regarding the allocation of basic construction investment funds.

The allocation of central budget funds according to target programs for central ministries, agencies, and localities shall be implemented as follows:

For localities, the Ministry of Finance will allocate funds through the "delegated budget" method to the Department of Finance and Prices for further allocation to the Department of Physical Education and Sports or the Department of Culture, Information, and Sports to implement the target programs announced by the central government.

For central ministries and agencies, the Ministry of Finance will directly allocate funds to these ministries and agencies through the "budget limit" allocation method or actual expenditure reimbursement.

3/ Settlement system and settlement report:

Every quarter and annually, the General Department of Physical Education and Sports and central ministries and agencies shall prepare and submit settlement reports to the Ministry of Finance. Departments of Physical Education and Sports or Departments of Culture, Information, and Sports shall prepare and submit reports to the Department of Finance for review and approval according to current regulations. For programs funded by the Ministry of Finance for central ministries and agencies and localities, the preparation, review, and consolidation of settlement reports shall be conducted as follows:

- Central ministries and agencies shall consolidate and submit settlement reports to the General Department of Physical Education and Sports. The General Department of Physical Education and Sports shall review and consolidate these reports before submitting them to the Ministry of Finance.

- Departments of Physical Education and Sports or Departments of Culture, Information, and Sports shall prepare and submit settlement reports to the Department of Finance for preliminary review and approval before sending them to the General Department of Physical Education and Sports for final review and consolidation to be submitted to the Ministry of Finance.

Annual settlement review and verification shall be conducted in accordance with Circular No. 15 TC/HCVX dated May 19, 1992, issued by the Ministry of Finance.

4/ The Ministry of Finance and the Department of Finance and Prices shall be responsible for coordinating with the General Department of Physical Education and Sports and the State Planning Commission to inspect the management and use of the budget; to review the settlement of expenses of the General Department of Physical Education and Sports, central ministries and agencies, and expenses allocated by Departments of Physical Education and Sports or Departments of Culture, Information, and Sports in accordance with state regulations.

III/ IMPLEMENTATION PROVISIONS:

This circular takes effect from the date of signature. During implementation, if any issues arise or difficulties occur, they should be reported to the joint ministry for study and resolution.