JOINT CIRCULAR No. 90/2006/TTLT/BTC-UBTDTT GUIDING THE MANAGEMENT AND USE OF BUDGET FUNDS FOR IMPLEMENTING THE PROGRAM ON DEVELOPING PHYSICAL EDUCATION AND SPORTS AT COMMUNE, WARD, AND TOWN LEVELS UNTIL 2010

JOINT CIRCULAR

the program on developing physical culture and sports at communes, wards, and towns until 2010

Pursuant to Decision No. 100/2005/QĐ-TTg dated May 10, 2005 of the Prime Minister approving the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010;

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

1. These Circulars guide the management and use of state budget funds to implement the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010 as approved by Decision No. 100/2005/QĐ-TTg dated May 10, 2005 of the

Chapter I. GENERAL PROVISIONS

2. The sources of funding for the Program include: the state budget (central and local) and other sources of capital as provided by law.

3. The funds allocated for the Program must be used for their intended purposes and in accordance with the State Budget Law and the provisions of these Circulars.

Chapter II. SPECIFIC PROVISIONS

1. Contents and levels of expenditure for implementing the Program:

1.1. Expenditure for managing the Program:

- Conference and seminar expenses;

- Domestic work-related travel expenses;

- Expenses for overseas surveys and learning experiences;

- Office supplies and equipment expenses;

- Communication expenses;

- Overtime expenses;

- Expenses for mid-term reviews, final evaluations, commendations, and competitions;

- Other expenses directly serving the operations of the Program's working group.

1.2. Expenditure for implementing the Program:

- Expenses for investigations, surveys, and compiling reports;

- Expenses for preparing materials: guides for grassroots instructors, instructions for organizing sports activities; models for planning and designing sports facilities at communes, wards, and towns, drafting regulatory documents guiding management and implementation of the Program;

- Training instructor and collaborator expenses;

- Publicity and education expenses;

- Website construction and maintenance expenses;

- Model project construction expenses;

- Expenses supporting the organization of national-level sports events;

- Certain other expenses.

- Organizing meetings, conferences, and domestic work-related travel: carried out in accordance with Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance regarding travel allowances and conference expense regulations for administrative agencies and public service units nationwide.

2. Expenditure levels:

- Overseas survey activities: carried out in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance regarding travel allowance regulations for civil servants traveling abroad for short-term assignments funded by the state budget.

- Domestic investigation and survey expenses: carried out in accordance with the guidelines set forth in Circular No. 114/2000/TT-BTC dated November 27, 2000 of the Ministry of Finance regarding the management of investigation funds from state budget sources.

- Instructor training expenses: carried out in accordance with the guidelines set forth in Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance regarding the management and use of training and capacity-building funds for civil servants.

- Scientific seminar expenses: carried out in accordance with the provisions of Circular No. 45/2001/TTLT/BTC-BKHCNMT dated June 18, 2001 of the Joint Circular of the Ministry of Finance and the Ministry of Science, Technology, and Environment regarding expense regulations for scientific and technological tasks.

- Other expenses include: office supply and equipment expenses, communication expenses, overtime expenses, mid-term review, final evaluation, commendation, competition expenses, and other expenses directly serving the operations of the Program's working group, carried out in accordance with current regulations.

Based on the expenditure levels specified in the aforementioned documents and within the scope of the annual allocated budget, the Chairman of the People's Committee of provinces and centrally-administered cities shall determine specific expenditure levels but shall not exceed the maximum levels prescribed in those documents (or any amendments, supplements, or replacements thereof, if applicable).

Building the state budget estimate and settling accounts for the Program's expenses:

3.1. Sources of funds for implementing the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010 are balanced from the following sources:

- The state budget according to the current budget allocation. Among which:

+ The central budget ensures the implementation of certain contents of the initial phase, including: preparing instructional materials, training instructors and collaborators, publicity and education, building and maintaining website activities, constructing model projects or models, and partially supporting the organization of regional and national sports events.

+ The local budget ensures the implementation of tasks: constructing physical infrastructure, purchasing exercise equipment, and regular physical culture and sports activities in communes, wards, and towns.

- Sponsorship (domestic and foreign) and support from agencies, organizations, and individuals.

- Voluntary contributions from the people

- Revenue from services and other lawful income

3.2. Building the state budget estimate, disbursing funds, and settling accounts for expenses:

a. Building the estimate:

- For the Sports Committee: Annually, based on the content of the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010 approved by the Prime Minister, the Sports Committee builds the central budget estimate to achieve the Program's goals and tasks, coordinating with the Ministry of Finance and the Ministry of Planning and Investment to propose a financial balance plan from the state budget to be submitted for approval by the Government and the National Assembly.

For the budget to carry out the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010 directly implemented by the Sports Committee, it is balanced into the annual budget allocated to the Sports Committee; for tasks supported by the central budget for local implementation, based on the approved budget estimate, the Ministry of Finance will disburse funds through delegation to the locality.

For the budget to implement the tasks of the Program for Physical Culture and Sports Development at commune, ward, and town levels until 2010 directly carried out by the Physical Culture and Sports Committee, it shall be balanced into the annual budget estimate allocated to the Physical Culture and Sports Committee; as for the tasks implemented by localities with financial support from the central budget, based on the approved budget estimate by the competent authority, the Ministry of Finance will disburse funds through the delegated authority to the locality.

- For the Department of Physical Education and Sports: Annually, based on the guidance of the Committee for Physical Education and Sports and the contents of work to implement the objectives and tasks of the program for developing physical education and sports at commune, ward, and town levels until 2010 in the locality, the Department of Physical Education and Sports shall prepare the budget estimate for implementing the program at the local level and submit it to the Department of Finance and the Department of Planning and Investment for consolidation and submission to the People's Committee and the People's Council for approval.

b. Finalizing the budget: The management of expenditures and finalization of the budget for the implementation of the Program shall be carried out in accordance with the State Budget Law and current guiding documents for the State Budget Law.

Chapter III. IMPLEMENTATION .

This Circular shall take effect fifteen days from the date of publication in the Official Gazette. During the implementation period, if there are any difficulties, units are requested to report them to the Ministry of Finance - Committee for Physical Education and Sports for study, amendment, and supplementation to ensure appropriateness./.