JOINT CIRCULAR

OF MINISTRY OF FINANCE – MINISTRY OF EDUCATION AND TRAINING NUMBER79/2006/TTLT/BTC-BGD&ĐT AUGUST 25, 2006

GUIDELINES FOR THE MANAGEMENT OF FINANCIAL AFFAIRS

RELATED TO THE EAST ASIA STUDENT SPORTS MEETING THIRTEENTH EDITION

- Pursuant to the State Budget Law 2002 and Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law; - Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

- Pursuant to Decision No. 949/QĐ-TTg dated July 13, 2006 of the Prime Minister approving the project for organizing the Thirteenth East Asia Student Sports Meeting in 2006;

- In accordance with the tradition of previous East Asia Student Sports Meetings;

The Ministry of Finance and the Ministry of Education and Training jointly issue guidelines for the financial management system for the Thirteenth East Asia Student Sports Meeting (hereinafter referred to as the Meeting) as follows: 1. The Meeting shall be organized according to the protocol of an international cultural and sports festival, combining Vietnamese cultural traditions, ensuring professional effectiveness, and demonstrating the spirit of solidarity and mutual understanding among students from countries in the Southeast Asian region.

2. The entities subject to this Circular are the agencies, units, organizations, and individuals using the Meeting's funds. 3. The Meeting's budget includes state budget allocations, revenues from Meeting activities, and other funds raised from economic and social organizations, as well as individuals both domestically and internationally.

I. GENERAL PROVISIONS

4. The use and management of funds and assets serving the Meeting shall comply with the State Budget Law and current government regulations on financial and asset management.

The Meeting has the following sources of funding:

- State budget allocation.

- Fees for accommodation and meals for foreign athlete delegations according to international practice at 30 USD/person/day.

II. SPECIFIC PROVISIONS

1. The funding for implementing legal aid policies under this Decision shall be allocated from the central budget, local budgets, international cooperation projects, and contributions from organizations and individuals both domestically and internationally (if any);

- Revenue from ticket sales for viewing competition events and performances; rights fees for emblems and symbols of the Meeting.

- Contributions, support, and sponsorships from domestic and international organizations, businesses, and individuals.

- Expenses for propaganda, promotion, and advertising (printing banners, posters, invitations, badges, filming, photography, flags, slogans, printing other materials) and media coverage (radio, television, press...).

- Expenses for printing tickets, invitations, and making cards for participants in the Meeting.

- Expenses for producing medals, badges, and other commemorative items.

- Other income (if any).

2. Contents of expenditure:

- Expenses for directing, staging, scripts, and training for ceremonial, parade, synchronized performance, music, decoration, etc.

- Expenses for meetings, seminars, press conferences of the Organizing Committee.

- Expenses for training referees, instructors, volunteers, etc.

- Expenses for compensating members of the Steering Committee, Organizing Committee, and specialized sub-committees.

- Expenses for purchasing or renting equipment and venues for the Meeting as approved in the project.

- Expenses for opening and closing ceremonies and the Meeting's summary.

- Expenses for organizing competitions and performances in various sports disciplines.

- Expenses for food, accommodation, and compensation for duties for invited guests, referees, supervisors, coaches, athletes, members of the Steering Committee, and Organizing Committee.

- Expenses for security, order, sanitation, health services, and support.

- Expenses for awards and recognition.

3.1. For invited guests and foreign athlete delegations:

- Expenses for food, accommodation, travel, and work for foreign invited guests shall be in accordance with Circular No. 100/2000/TT-BTC dated October 6, 2000 of the Ministry of Finance "Regarding the System of Expenditure for Hosting Foreign Guests" and international practices.

- For foreign athlete delegations, expenses for food and accommodation shall be based on contracts with service providers within the framework of revenue from fees contributed by foreign delegations.

- Other expenses;

3. Level of expenditure:

- Vietnamese sports teams staying at hotels according to the Organizing Committee's guidance shall be reimbursed for food, accommodation, and travel expenses based on actual contracts but not exceeding 270,000 VND/person/day; those staying at sports training centers shall be reimbursed for food expenses at 150,000 VND/person/day.

3.2. For staff and personnel serving the Meeting:

Honoraria for the duty of staff and personnel serving (including holidays and Sundays) shall be as follows:

- Chairperson of the Steering Committee, Chairperson of the Organizing Committee, and members of the Steering Committee: 150,000 VND/day/person.

- Members of the Organizing Committee, Heads of sub-committees: 120,000 VND/day/person.

- Members of sub-committees: 100,000 VND/day/person.

- Service personnel: 50,000 VND/day/person.

- Participants in synchronized performances, parades, and character formations:

+ Training: 15,000 VND/session/person. + Final rehearsal: 20,000 VND/session/person.

+ Official: 30,000 VND/session/person. - Participants in artistic performances shall be reimbursed according to contracts signed between the Organizing Committee and artistic groups.

- Volunteers meeting standards shall receive a daily allowance of 50,000 VND/person/day.

The number of days eligible for honoraria for members of the Organizing Committee, sub-committees, and service personnel is the number of official days of the Meeting. In cases where the event starts early and ends late, the Organizing Committee will consider and decide on the extension, but it should not exceed two additional days. Travel expenses for referees from different regions invited by the Organizing Committee to serve at competition venues shall be reimbursed according to the current standard.

Referees and service personnel shall receive allowances based on the actual number of days they perform their duties. Civil servants who have already received these allowances shall not be reimbursed for travel expenses, but if they rent rooms, they can be reimbursed according to Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance

regarding travel allowances, conference expense regulations

for administrative agencies and public institutions nationwide.

Special case for Organizing Committee and sub-committee staff, and referees from the location of the Meeting, no accommodation at guesthouses (or hotels) will be arranged. If they arrange their own transportation, they will be reimbursed at a fixed rate of 15,000 VND/day/person.

- Expenses for Steering Committee and Organizing Committee meetings: 50,000 VND/meeting/person; sub-committees: 30,000 VND/meeting/person.

In case a person performs multiple tasks in one day, they shall only be entitled to the highest remuneration level.

The travel expenses for arbitrators from local areas invited by the Organizing Committee to perform tasks at competition venues shall be reimbursed according to the current standards.

Arbitrators and support staff shall be entitled to a daily allowance based on the actual number of days they perform their duties.

State officials who have received this allowance shall not be reimbursed for travel expense subsidies, but if they rent accommodation, they shall be reimbursed for room rental fees according to Circular No. 118/2004/TT-BTC dated December 8, 2004, issued by the Ministry of Finance. stipulating the travel expense system, expenditure conference costs for administrative agencies and public service units throughout the country. For organizing committee staff and sub-committees, arbitrators from the locality hosting the Congress shall not be accommodated at guesthouses (or hotels); if they arrange their own transportation, they shall be reimbursed at a fixed rate of 15,000 VND/day/person.

- Expenses for meetings of the Steering Committee, Organizing Committee: 50,000 VND/meeting/person; sub-committees: 30,000 VND/meeting/person.

- Training for arbitrators: 30,000 VND/day/person; training for specialized sub-committees: 15,000 VND/day/person.

- Cost for printing invitation tickets: 2,000 VND/ticket.

- Cost for making medals: maximum 200,000 VND/medal.

3.3. For arbitrators, competition organizing committees for each sport (excluding football):

3.4. For arbitrators, competition organizing committee for football:

3.5. Reward levels for Vietnamese athletes who win medals at the Congress: Apply reward levels equal to 70% of the reward levels for young athletes stipulated in Decision No. 49/1998/QĐ-TTg dated February 28, 1998, of the Prime Minister on certain benefits for coaches and athletes in sports. Specifically:

- Gold medal: 5 million VND/athlete.

- Silver medal: 3 million VND/athlete.

- Bronze medal: 2 million VND/athlete.

- Breaking records in competitions: additional 1 million VND.

3.6. Other expense levels:

- Translation of documents: Implemented according to the provisions of Decision No. 112/2001/QĐ-BTC dated November 9, 2001, of the Minister of Finance regarding the issuance of some expenditure standards applicable to projects using official development assistance (ODA) loans, with the following levels:

+ Translating from foreign languages to Vietnamese: 35,000 VND/page (300 characters/page).

+ Translating from Vietnamese to foreign languages: 40,000 VND/page (300 characters/page).

- Hiring interpreters: 200,000 VND/session/person.

- Expenses not specified above shall be settled according to the contract or actual expenses incurred.

- Departments that have lump-sum budget allocations are responsible for paying remuneration to the staff of those departments.

- For staff of the Organizing Committee, coaches, athletes, arbitrators, performers, musicians, service staff during the Congress period who are civil servants, contractual employees receiving salaries, students receiving scholarships and living allowances during the service period of the Congress will continue to receive their full salary, scholarship, and living allowance paid by the managing units.

4. Budget preparation, allocation, and settlement:

4.1. Budget preparation:

Based on the Congress organization plan approved by the Prime Minister and the income and expenditure levels stipulated in Part II above, the Ministry of Education and Training guides relevant ministries, sectors, and localities assigned tasks in organizing the Congress to prepare income and expenditure budgets for the Congress and consolidate them to submit to the Ministry of Finance for review and submission to the Prime Minister for approval to be implemented by relevant ministries, sectors, and localities.

4.2. Budget allocation:

Based on the Congress organization budget approved by the Prime Minister, the Ministry of Finance allocates funds to relevant ministries, sectors, and localities to implement tasks according to the approved plan.

4.3. Accounting and settlement of income and expenditure for the Congress:

Congress funds are accounted for under category 14-09 according to corresponding items and sub-items in the State budget classification. At the end of the Congress, relevant ministries, sectors, and localities are responsible for settling Congress organization funds with the Ministry of Finance according to current regulations.

III- IMPLEMENTATION PROVISIONS

This Circular takes effect 15 days from the date of publication in the Official Gazette. Any issues arising during implementation should be promptly reported to the relevant ministries for study, amendment, and supplementation as appropriate./.