Decree No. 84/2022/NĐ-CP On the establishment and operational regulations of the Hue Heritage Conservation Fund

DECREE

Regarding the establishment and operational regulations of the Hue Heritage Conservation Fund

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

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

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to Resolution No. 38/2021/QH15 dated November 13, 2021 of the National Assembly on piloting certain special mechanisms and policies for the development of Thua Thien Hue Province;

At the proposal of the Minister of Finance,

The Government promulgates this Decree stipulating the establishment and operational regulations of the Hue Heritage Conservation Fund.

PART I
GENERAL PROVISIONS

Article 1. Scope and Applicability

1. This Decree stipulates the establishment and operational regulations of the Hue Heritage Conservation Fund.

2. This Decree applies to the People's Committee of Thua Thien Hue Province, the People's Committees of other provinces and centrally governed cities that provide financial support to the Fund, and relevant agencies, organizations, and individuals involved in the establishment and operation of the Hue Heritage Conservation Fund.

Article 2. Name and Legal Status

1. Name: Hue Heritage Conservation Fund.

2. The Hue Heritage Conservation Fund is a national fund established by the Government and directly managed by the People's Committee of Thua Thien Hue Province, aiming to mobilize resources for the restoration, conservation, and development of Hue heritage values, and investment in projects and items not funded or insufficiently funded by the state budget.

3. The Hue Heritage Conservation Fund operates as a public service unit under the People's Committee of Thua Thien Hue Province; it does not operate for profit-making purposes.

4. The Hue Heritage Conservation Fund has legal personality, its own seal, and is entitled to open bank accounts for state budget funds at the State Treasury and for contributions from organizations, enterprises, and individuals at the State Treasury or commercial banks in accordance with the law.

Article 3. Tasks of the Hue Heritage Conservation Fund

1. Receiving, managing, and using the Fund's financial sources in accordance with the provisions.

2. To sponsor projects and invest in the restoration, conservation, and development of Hue heritage values, and investment in projects and items not funded or insufficiently funded by the state budget.

3. To implement accounting and reporting systems as prescribed in this Decree and related laws.

4. To comply with inspections, audits, and reviews conducted by authorized state agencies in accordance with the law.

5. To publicly announce the operational regulations, results of operations of the Hue Heritage Conservation Fund, and reports on the implementation of the fund as prescribed in this Decree and related laws.

6. Other tasks as prescribed by law.

Chapter II
ORGANIZATIONAL STRUCTURE AND OPERATIONAL REGULATIONS

Article 4. Organizational Structure of the Fund

1. Management Board of the Fund

2. Operational Management Agency of the Fund.

Article 5. Management Board of the Fund

1. The Management Board of the Fund consists of five members, including: Chairman, Vice-Chairman, and other members, specifically:

a) The Chairman of the Management Board of the Fund is a representative of the leadership of the People's Committee of Thua Thien Hue Province.

b) The Vice-Chairman and other members are leaders of the Department of Finance, Department of Planning and Investment, Department of Culture, Sports and Tourism of Thua Thien Hue Province, and the Hue Monuments Conservation Center.

The appointment, removal, and dismissal of members of the Management Board of the Fund shall be decided by the Chairman of the People's Committee of Thua Thien Hue Province.

2. Members of the Management Board of the Fund serve in兼任职务。

3. The Management Board of the Fund operates as a collective body, deciding by majority vote, and in case of equal votes, following the vote of the Chairman of the Management Board of the Fund. The Management Board of the Fund convenes regular meetings to consider and decide matters within its authority and responsibilities. The Management Board of the Fund convenes extraordinary meetings to address urgent issues when necessary.

Meetings of the Management Board of the Fund must have at least two-thirds of the total number of board members present. The content and conclusions of the Management Board of the Fund meetings must be recorded in minutes, resolutions (if necessary), and sent to all members of the Management Board of the Fund.

4. The tasks and powers of the Management Board of the Fund are implemented according to the Charter of the Fund issued by the People's Committee of Thua Thien Hue Province.

Article 6. Business Management Agency of the Fund

1. The Business Management Agency of the Fund consists of the Director, Deputy Directors, Chief Accountant, and other business staff.

a) The Director of the Fund shall be appointed or relieved from duty by the Chairman of the People's Committee of Thua Thien Hue Province upon the proposal of the Chairman of the Fund Management Board. The Director may concurrently hold the position of Deputy Chairman or member of the Fund Management Board.

b) The Deputy Directors and Chief Accountant of the Fund shall be proposed by the Director, reviewed by the Chairman of the Fund Management Board, and then submitted to the Chairman of the People's Committee of Thua Thien Hue Province for appointment or relief from duty.

c) Other business staff of the Fund shall be decided by the Director after obtaining the approval of the Chairman of the Fund Management Board.

2. The Business Management Agency of the Fund operates on a part-time basis.

3. The Director of the Fund is the legal representative of the Fund, accountable to the Fund Management Board and to the law for all business activities of the Fund.

4. The Deputy Director of the Fund performs tasks assigned by the Director and is responsible to the Director and to the law for those tasks. In case the Director is absent, the Director authorizes the Deputy Director to perform the Director's duties.

5. The Chief Accountant of the Fund has responsibilities and authorities as prescribed by the Accounting Law.

6. Other business staff have advisory functions and organize the implementation of tasks assigned by the Director of the Fund.

7. The responsibilities and authorities of the Business Management Agency of the Fund are implemented according to the Charter of the Fund issued by the People's Committee of Thua Thien Hue Province.

Chapter III
FINANCIAL MECHANISM

Article 7. Financial Sources

1. Financial support from the state budget of provinces and centrally governed cities (excluding the budget of Thua Thien Hue Province).

2. Contributions, aid, and sponsorship from organizations and individuals both domestically and internationally; including voluntary contributions or purposeful sponsorships.

3. Interest from deposit accounts (if any).

4. Annual surplus of the Fund.

5. Other lawful sources (if any).

Article 8. Content of Expenditure

1. Implement restoration, preservation, and development projects of Hue heritage managed and invested by the state, and invest in projects not funded or insufficiently funded by the state budget.

2. Implement restoration, preservation, and development projects of Hue heritage not managed by the state.

3. Implement specific restoration, preservation, and development projects of Hue heritage according to the requirements of sponsors.

4. Operating expenses of the Fund include allowances as prescribed, office supplies, meeting expenses, and other necessary expenditures as decided by the People's Committee of Thua Thien Hue Province. Operating expenses of the Fund are allocated from the regular budget of relevant agencies and units under the People's Committee of Thua Thien Hue Province and other legitimate sources (if any).

Article 9. Financial, Accounting, and Auditing System

1. Financial regime:

a) Annually, the Business Management Agency of the Fund prepares a financial plan including operational plans, revenue plans, and financial expenditure plans to submit to the Department of Finance and the Department of Culture and Sports for decision by the People's Committee of Thua Thien Hue Province.

b) Annually, the Business Management Agency of the Fund prepares financial reports and final accounts in accordance with laws on finance and accounting.

c) The Fund's annual surplus is carried over to the next year.

2. Accounting, auditing, asset management, and financial transparency system:

a) Carry out bookkeeping and accounting work in accordance with the law.

b) Manage and utilize assets in accordance with the law.

c) Conduct independent auditing of financial reports.

Article 10. Reporting, approving the budget estimate, and finalizing accounts

1. Annually, at the time required to build the state budget estimate according to regulations, the Business Management Agency of the Fund shall be responsible for reporting and evaluating the income and expenditure situation of the Fund in the current year and the projected income and expenditure of the Fund in the budget year according to the form prescribed by the People's Committee of Thua Thien Hue Province, to be sent to the Department of Finance for consolidation and reported to the People's Committee of Thua Thien Hue Province for submission to the People's Council of Thua Thien Hue Province for consideration in accordance with the State Budget Law.

2. Annually, the People's Committee of Thua Thien Hue Province shall report to the Ministry of Finance on the implementation of the financial plan in the current year, the financial plan for the following year, and the finalization of accounts for income and expenditure of the Fund, to be reported to the Government together with the budget estimate and finalization of national budget accounts in accordance with the State Budget Law and guiding documents.

3. The use of the Hue Heritage Conservation Fund to implement the tasks of expenditure as stipulated in Article 8 of this Decree shall be finalized as follows:

a) For tasks of expenditure using part or all of the capital from the state budget, they shall be finalized according to the current regulations of the laws on construction, public investment, and the state budget.

b) For tasks of expenditure only using capital from the Fund that does not originate from the state budget, they shall be finalized according to the current regulations of the laws on investment and construction and the requirements of the sponsor (if any).

4. At the end of the year, the Business Management Agency of the Fund shall be responsible for reporting the finalization of accounts for income and expenditure of the Fund according to the form prescribed by the People's Committee of Thua Thien Hue Province, to be sent to the Department of Finance and the Department of Culture, Sports and Tourism for submission to the People's Committee of Thua Thien Hue Province in the first quarter of the following year. The People's Committee of Thua Thien Hue Province shall direct and organize the review and approval of the Fund's finalization of accounts according to current regulations.

5. For the sources of income and expenditure of the Fund originating from the state budget, at the end of the year, the Business Management Agency of the Fund shall be responsible for reporting the finalization of accounts to the provincial finance agency of Thua Thien Hue Province for recording income and expenditure into the state budget and consolidating into the finalization of the provincial budget of Thua Thien Hue Province according to current regulations.

Article 11. Inspection, Audit, and Supervision of Activities

1. The Fund shall be subject to inspection, audit, and supervision by state agencies according to the provisions of the law.

2. The People's Committee of Thua Thien Hue Province shall direct the inspection and supervision of the Fund's activities according to the provisions of the law.

Chapter IV
RESPONSIBILITIES OF RELATED AUTHORITIES
IMPLEMENTATION AND ENFORCEMENT

Article 12. Responsibilities of Agencies

1. The Ministry of Finance shall be responsible for leading and coordinating with the Ministry of Culture, Sports and Tourism, relevant ministries and sectors, and the People's Committee of Thua Thien Hue Province to inspect and supervise the implementation of the Hue Heritage Conservation Fund.

2. The People's Committee of Thua Thien Hue Province shall be responsible for:

a) Managing the Hue Heritage Conservation Fund according to this Decree and related legal documents.

b) Issuing the Regulations on the operation of the Fund and forms according to Article 10 of this Decree.

c) Organizing the mobilization of support from the state budget of central cities and provinces, mobilizing support, sponsorship, and contributions from domestic and foreign organizations, individuals for the Fund.

d) Coordinating with the Ministry of Finance and relevant ministries, agencies at the level of the government to inspect and supervise the implementation of the Hue Heritage Conservation Fund.

d) Managing and supervising the activities of the Hue Heritage Conservation Fund.

e) Organizing regular and spot inspections regarding compliance with the work of building plans for income and expenditure and managing the use of the Fund in accordance with the law.

g) Directing the disclosure of information about the Fund according to this Decree and related legal provisions.

Article 13. Effective Date

This Decree takes effect from October 20, 2022.

Article 14. Implementation Organization

The Minister, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairman of the People's Committee of Thua Thien Hue Province, and related agencies, organizations, and individuals are responsible for implementing this Decree.