Circular No. 67/2019/TT-BTC stipulates the contents and expenditure levels for archaeological exploration and excavation activities funded from the state budget.

CIRCULAR

Regulations on the contents and expenditure levels for archaeological exploration and excavation activities funded from the state budget
conduct archaeological excavations from the state budget

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

Pursuant to the Cultural Heritage Law dated June 29, 2001 and the Law Amending and Supplementing Certain Provisions of the Cultural Heritage Law dated June 18, 2009;

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 Decree No. 98/2010/NĐ-CP dated September 21, 2010 of the Government detailing certain provisions of the Law on Cultural Heritage and the Law Amending and Supplementing Certain Provisions of the Law on Cultural Heritage;

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

The Ministry of Finance issues this Circular regulating the contents and expenditure levels for archaeological exploration and excavation activities funded from the state budget.

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular regulates the contents and expenditure levels for archaeological exploration and excavation activities funded from the state budget.

b) For non-repayable grants or purpose-specific support from domestic and foreign organizations and individuals for archaeological exploration and excavation projects, implementation shall be carried out according to the regulations of the donor (if any) or according to the regulations of the managing authority after agreement with the representative of the donor and the Ministry of Finance (if any); in cases where the donor or the representative of the donor and the Ministry of Finance do not have specific regulations, the provisions of this Circular shall apply.

2. Scope of application:

This Circular applies to agencies, units, organizations, and individuals related to archaeological exploration and excavation activities funded from the state budget.

Article 2. Sources of Funds

Clause 1. State budget sources:

State budget funds for archaeological exploration and excavation activities shall be implemented according to the current budget management hierarchy.

2. The State encourages the mobilization of socialized capital and other lawful sources of funding from units, organizations, and individuals to implement archaeological exploration and excavation activities in accordance with the law.

Article 4. Contents of Expenditure

1. Archaeological survey expenses, including: remuneration for scientific and technical staff directly participating in the survey; remuneration for consulting experts; hiring labor; purchasing or leasing survey equipment; renting transportation and accommodation for scientific and technical staff and consulting experts.

2. Archaeological exploration expenses, including: remuneration for scientific and technical staff directly participating in the exploration; remuneration for consulting experts; hiring labor for exploration excavation; purchasing or leasing exploration materials, tools, office supplies; field camps; renting transportation and accommodation for scientific staff and consulting experts; technical drawing, pattern pressing, photographing cultural relics and artifacts; compensation for crops in the exploration excavation area.

3. Archaeological excavation expenses, including: remuneration for scientific and technical staff directly participating in the excavation; remuneration for consulting experts; hiring labor for excavation and site protection; purchasing or leasing excavation materials, tools, office supplies; renting transportation and accommodation for scientific staff directly participating in the excavation and consulting experts; technical drawing, pattern pressing, photographing cultural relics and artifacts; compensation for crops and land clearance in the excavation area; purchasing or leasing machinery for excavation; temporary preservation treatment of cultural relics and artifacts.

4. Expenses for processing and researching cultural relics and artifacts after exploration and excavation, including: remuneration for scientific and technical staff directly participating in processing and research; remuneration for consulting experts; hiring labor for processing and artifact preservation; purchasing or leasing processing equipment, materials, office supplies; renting warehouses or making temporary storage facilities for preserving cultural relics and artifacts for processing, research, and establishing scientific records; renting sample analysis; repairing and restoring artifacts; measuring, photographing, and establishing scientific records for artifacts; packaging and transporting artifacts to museums or artifact storage locations after excavation.

5. Expenses for seminars serving archaeological exploration and excavation activities; seminars reporting the results of archaeological exploration and excavation and the results of research and processing of cultural relics and artifacts.

6. Expenses for building scientific records on the results of archaeological exploration and excavation, including: writing preliminary reports, scientific reports; compiling research results and historical documents; selecting photos, drawings, pattern presses for reports; printing and reproducing reports.

7. Expenses for the operation of the excavation team or the exploration and excavation project, including: electricity, water, communication, environmental sanitation expenses, salaries, allowances for management staff, other expenses (if any).

Article 4. Levels of expenditure

1. Remuneration for scientific and technical staff (who are employees of the agency responsible for implementing the exploration and excavation project or who are assigned to participate regularly and directly in the project): the expenditure level 300,000 VND/person/daythe number of days for reimbursement is based on the actual number of days working at the excavation site or directly performing tasks to process archaeological artifacts according to the assignment and confirmed by the head of the unit or the project leader within the approved budget estimate.

In addition to the above allowance, scientific and technical staff still enjoy salary, party allowances, travel expenses according to regulations applicable to administrative agencies and public service units.

2. Remuneration for scientific consulting experts for archaeological exploration and excavation activities (who sign contracts to provide scientific consultation during the construction and implementation of the exploration and excavation project):

Scientific consulting experts participating in the project through consulting contracts. The expenditure level for scientific consulting experts as the basis for signing a lump-sum contract for the days of participation: the expenditure level 650,000 VND/day/personIn addition to the above remuneration, scientific consulting experts are reimbursed for accommodation expenses at the work location and travel expenses (if any) according to the travel expense regulations applicable to administrative agencies and public service units.

3. Expenses for seminars serving archaeological exploration and excavation activities; seminars reporting the results of archaeological exploration and excavation and the results of research and processing of cultural relics and artifacts: the expenditure level follows the current regulations on travel expenses and conference expense standards.

4. The level of expenditure for leasing labor to serve investigation work, exploration, excavation, archaeological research, classification, and arrangement of cultural relics; leasing labor for site protection and temporary warehouse protection 24/24 hours: Expenditure according to the agreed contract based on the labor leasing price on the local area; the expenditure level ranges from VND 250,000/day/person to VND 350,000/day/person.

5. The level of expenditure for writing reports on the results of exploration and excavation:

a) The level of expenditure for writing preliminary reports: maximum not exceeding VND 4,000,000/report.

b) The level of expenditure for writing scientific reports: maximum not exceeding VND 12,000,000/report.

6. The level of expenditure for the preparation of scientific files:

a) Expenditure for printing patterns and inscriptions: maximum not exceeding VND 100,000/copy (A4 size), maximum not exceeding VND 150,000/copy (A3 size), maximum not exceeding VND 250,000/copy (A2 size), maximum not exceeding VND 450,000/copy (A0 size).

b) Expenditure for photographing cultural sites and relics: maximum not exceeding VND 25,000/photo (including shooting, editing, and costs for 9x12 size photos).

c) Registration form for cultural objects (describing characteristics, age, origin, and nature of the object): maximum not exceeding VND 30,000/form.

d) The level of expenditure for mapping cultural sites and relics (overall plan of the cultural site, current status plan of the cultural site, geological cross-sections, architectural details..., shapes, patterns of various types of relics...): Expenditure according to the agreed contract based on the number of working days and the allowance level for staff as stipulated in Clause 1, Article 4 of this Circular.

7. Restoration and reconstruction of archaeological objects: To be carried out according to the contract based on the actual volume of work and within the budget estimate approved by the competent authority.

8. The level of expenditure for purchasing or renting equipment, materials, tools, office supplies to serve exploration, excavation, and archaeological research; renting transportation means; tents at the site to serve exploration and excavation; printing, photocopying, reproducing files and reports; leasing backfilling or preservation of cultural sites after exploration and excavation can be based on the current standard rates, actual prices of the locality at the time of exploration and excavation, and agreed upon in the economic contract submitted for approval by the competent authority.

Units assigned by the State to purchase and manage state assets from the state budget for exploration and excavation activities shall comply with the current regulations on the procurement and management of state assets; submit proposals to the competent authority for decisions on the disposal of assets after the completion of the project.

9. The level of expenditure for relocating cultural sites and relics or burying sand to preserve them in place; renting warehouses or temporary storage areas for cultural sites and relics; renting necessary machinery to serve exploration and excavation activities can be carried out according to the contract based on the current standard rates, local unit prices issued according to the Law on Prices and guiding documents or actual prices on the local area and within the approved budget estimate, following the principle of thrift and efficiency.

10. Expenditure for the operation of the excavation team or the exploration and excavation project: According to the approved budget estimate by the competent authority based on the current expenditure standards.

11. In addition to the above expenditures, if there are any additional expenses during the implementation process, the unit responsible for leading the exploration and excavation activities shall coordinate with relevant agencies to determine the specific content and expenditure levels and submit them for approval by the competent authority.

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

The establishment, allocation, execution of the budget, and settlement of funds from the state budget for exploration and excavation activities shall be carried out in accordance with the current provisions of the State Budget Law, Accounting Law, and guiding documents.

Agencies and units with the function of being assigned to conduct exploration and excavation activities shall be responsible for preparing the budget expenditure according to the content and expenditure standards stipulated in this Circular, submitting for approval by the competent authority according to the current budget management hierarchy. For regular exploration and excavation projects, the funding will be integrated and summarized into the annual state budget expenditure plan of the agency or unit; for large-scale exploration and excavation projects, they will be implemented according to the decision of the competent authority, and the leading agency or unit will prepare the budget and submit it for approval according to the current national budget hierarchy regulations.

The funding for exploration and excavation projects will be integrated into the annual state budget settlement of the agency or unit according to the current national budget hierarchy.

Article 6. Implementation Organization

1. The Minister of Culture, Sports and Tourism, the Heads of Ministries and Central Agencies, the Chairmen of Provincial People's Committees under the Central Government are responsible for directing and organizing the implementation of this Circular.

2. Based on the expenditure levels specified in this Circular and the local government's budget balancing capacity: Provincial People's Committees under the Central Government shall report to their respective People's Councils to establish expenditure levels and the use of funds for exploration and excavation activities from the state budget that are suitable to the local situation and comply with current regulations.

Article 7. Effective Date

1. This Circular takes effect from November 8, 2019. The Joint Circular No. 104/2007/TTLT-BTC-BVHTTDL dated August 30, 2007, of the Ministry of Finance and the Ministry of Culture, Sports and Tourism guiding certain contents and expenditure levels for exploration and excavation activities from the state budget shall cease 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./.