Circular No. 86/2020/TT-BTC detailing special nutrition regimes for high-performance sports coaches and athletes

CIRCULAR

Detailed regulations on special nutrition regimes for high-performance sports coaches and athletes

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

Pursuant to the Law on Physical Culture and Sports dated November 29, 2006, amended and supplemented by certain articles according to the Law on Physical Culture and Sports dated June 14, 2018;

Pursuant to Decree No. 36/2019/NĐ-CP dated April 20, 2019 of the Government detailing certain provisions of the Law Amending and Supplementing Certain Provisions of the Sports Law;

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;

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

The Minister of Finance promulgates this Circular detailing special nutrition regimes for high-performance sports coaches (hereinafter referred to as coaches) and high-performance sports athletes (hereinafter referred to as athletes).

Article 1. Scope of Regulation and Applicability

1. Scope of regulation: This Circular stipulates the contents and expenditure levels for implementing special nutrition regimes for high-performance sports coaches and athletes.

2. Applicability: Coaches and athletes participating in training and competition at:

a) National teams;

b) National youth teams;

c) Sectoral teams; sectoral youth teams;

d) Provincial teams (hereinafter referred to as provincial teams); provincial youth teams;

e) High-performance sports competitions as specified in Article 37 of the Sports Law 2006, amended and supplemented in 2018;

f) World Para Games (hereinafter referred to as Paralympic Games).

Article 2. Sources of Funds

Clause 1. State budget sources:

a) The central budget ensures funding for the implementation of nutrition regimes for coaches and athletes belonging to national teams, national youth teams, sectoral teams, sectoral youth teams, and those participating in the Paralympic Games;

b) Local budgets ensure funding for the implementation of nutrition regimes for coaches and athletes belonging to provincial teams and provincial youth teams.

2. The State encourages National Federations, Associations, and management units of coaches and athletes, as well as related organizations, to utilize other legitimate sources of income to supplement nutrition regimes for coaches and athletes in high-performance sports.

Article 3. Contents and expenditure levels for implementing nutrition regimes

1. Contents and expenditure levels for implementing nutrition regimes for coaches and athletes during concentrated training periods:

a) In-country training: The number of days coaches and athletes are actually present for concentrated training according to the decision of the competent authority; specific expenditure levels are as follows:

Unit of measurement: VND/person/day.

b) Overseas training: Coaches and athletes participating in concentrated training overseas shall enjoy daily meal allowances as stipulated in the invitation letter or contract signed between the domestic athlete management agency and the foreign training institution.

2. Contents and expenditure levels for implementing nutrition regimes for coaches and athletes during concentrated competition periods:

a) During concentrated competition periods at high-performance sports competitions as specified in Clause 2, 4, 5, 6, and 7 of Article 37 of the Sports Law 2006, amended and supplemented in 2018, coaches and athletes shall enjoy nutrition regimes as follows:

Unit of measurement: VND/person/day.

b) During concentrated competition periods at high-performance sports competitions as specified in Clause 1 and 3 of Article 37 of the Sports Law 2006, amended and supplemented in 2018, coaches and athletes shall enjoy expenditure levels for implementing nutrition regimes as stipulated in the competition regulations (they shall not enjoy the daily meal allowance stipulated in Point a Clause 2 Article 3 of this Circular).

3. Special expenditure levels for coaches and athletes:

a) Coaches and athletes called up to national sports teams to prepare for Southeast Asian Games, Asian Games, and Olympic Games shall enjoy a nutrition regime of VND 480,000/person/day for a period not exceeding 90 days;

b) Coaches and athletes called up to national sports teams with the potential to win gold medals at the Asian Games, win gold medals at the Youth Olympic Games, have the potential to qualify for the Olympics, and coaches and athletes participating in the Paralympic Games shall enjoy a nutrition regime of VND 640,000/person/day;

c) The list of coaches and athletes entitled to the regime stipulated in Point b Clause 3 Article 3 of this Circular shall be decided by the Minister of Culture, Sports and Tourism;

d) During the period of enjoying the special expenditure levels stipulated in Clause 3 Article 3 of this Circular, coaches and athletes shall not enjoy the expenditure levels for implementing nutrition regimes stipulated in Clause 1 Article 3 of this Circular.

Article 4. Funding for the implementation of functional food regimes for high-performance athletes

The funding for the implementation of functional food regimes for balanced sports athletes is included in the annual regular budget estimate - sports affairs operating funds allocated to units each year.

The functional food regime for high-performance athletes who are called up to national sports teams and have the potential to win medals at the Asian Games, participate in qualifying rounds, and compete in the Olympic Games, as well as athletes participating in the Paralympic Games, shall be implemented in accordance with the regulations of the Minister of Culture, Sports and Tourism.

Article 5. Budget Preparation and Execution

The work of preparing, allocating, executing the budget, and finalizing accounts for funding the nutrition regime for high-performance athletes and coaches shall be carried out in accordance with the State Budget Law, Accounting Law, and other guiding documents. This Circular provides additional guidance on budget preparation and accounting entries as follows:

1. Establishment of budget projections:

Annually, along with the time for preparing the state budget, based on the training and competition indicators and plans approved by the competent authority, the Ministry of Culture, Sports and Tourism, central ministries and agencies, provincial Departments of Culture, Sports and Tourism under the Central Government shall prepare the budget for implementing the nutrition regime for high-performance athletes and coaches, consolidate it into their own budgets, and submit it to the financial authorities at the same level for review and consolidation before submitting it to the competent authority for consideration and allocation of funds according to regulations.

2. Expenditures for implementing the nutrition regime for coaches and athletes shall be recorded under Item 6400 - Other payments to individuals within Sub-item 6401 - Food Allowance, and corresponding chapters, types, and items as stipulated in the current budget classification.

Article 6. Implementation Organization

1. The Minister of Culture, Sports and Tourism, heads of central ministries and agencies, 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 requirements of tasks and the local budget balancing capacity, referring to the expenditure levels specified in this Circular, the Provincial People's Council shall decide on special nutrition regimes for other coaching and athlete subjects concentrated in training and competition in the locality, ensuring compliance with the State Budget Law and current regulations.

Article 7. Effective Date

1. This Circular takes effect from January 1, 2021.

2. Circular No. 61/2018/TT-BTC dated July 26, 2018 of the Ministry of Finance regarding the content and expenditure levels for implementing the nutrition regime for high-performance athletes and coaches ceases to be effective from the date this Circular takes effect.

3. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.