JOINT CIRCULAR No. 90/2006/TTLT-BTC-UBTDTT GUIDING THE MANAGEMENT AND USE OF BUDGET FUNDS FOR IMPLEMENTING THE SPORT DEVELOPMENT PROGRAM IN COMMUNES, WARD, TOWN UNTIL 2010

JOINT CIRCULAR

Guidelines for managing and using budget funds to implement the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010

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

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;

The Ministry of Finance and the National Sport Committee jointly issue guidelines for managing, operating, and utilizing funds The Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. These guidelines provide instructions on managing and using 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 Prime Minister (hereinafter referred to as the Program).

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

3. Funds allocated for the Program must be used for their intended purposes and in accordance with the State Budget Law and these guidelines.

II. SPECIFIC PROVISIONS

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

1.1. Program management expenses:

- Conference and seminar expenses;

- Domestic work-related travel expenses;

- Expenses for overseas surveys and learning experiences;

- Office supplies and equipment expenses;

- Communication and information expenses;

- Overtime expenses;

- Expenses for mid-term and final reviews, awards, and incentives;

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

1.2. Program implementation expenses:

- Surveying, researching, and compiling report expenses;

- Expenses for preparing materials: guidebooks for grassroots instructors, guidelines for organizing sports activities; models and design guidelines for sports facilities in communes, wards, and towns, drafting regulatory documents guiding management and implementation of the Program;

- Instructor training and collaborator expenses;

- Publicity and education expenses;

- Website construction and maintenance expenses;

- Model project construction expenses;

- Expenses supporting the organization of national-level physical culture and sports competitions;

- Other expenses.

2. Expenditure levels:

- Domestic meetings and work-related travel expenses: carried out according to Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance regarding travel expenses and meeting costs for administrative agencies and public service units nationwide.

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

- Domestic survey expenses: carried out according to Circular No. 114/2000/TT-BTC dated November 27, 2000 of the Ministry of Finance guiding the management of investigation funds from the state budget.

- Instructor training expenses: carried out according to Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the management and use of training and development funds for civil servants.

- Scientific conference expenses: carried out according to 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 supplies and equipment expenses, communication and information expenses, overtime expenses, mid-term and final review, award, incentive expenses, and other expenses directly serving the operations of the Program's working group, carried out according to current regulations.

Based on the expenditure levels specified in the above-mentioned 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 not exceed the maximum levels stipulated in those documents (or any amendments, supplements, or replacements thereof, if applicable).

3. Budget preparation and settlement of program 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 aspects of the initial phase, including: preparing instructional materials, training instructors and collaborators, publicity and education, website construction and maintenance, model project construction, and partial support for organizing regional and national physical culture and sports competitions.

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

- Sponsorship (domestic and international) and support from organizations and individuals.

- Voluntary contributions from the people

- Revenue from services and other lawful income

3.2. Budget preparation, fund disbursement, and settlement of expenses:

a. Budget preparation:

- For the National Sport Committee: Annually, based on the contents of the Program on Developing Physical Culture and Sports at Communes, Wards, and Towns until 2010 approved by the Prime Minister, the National Sport Committee prepares the central budget estimate to achieve the Program's goals and tasks, coordinates 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 to the Government and the National Assembly for approval.

For the budget to carry out the tasks of the Program for Physical Culture and Sports Development at communes, wards, and towns until 2010 directly implemented by the Physical Culture and Sports Committee, it shall be balanced into the annual budget allocated to the Physical Culture and Sports Committee; for tasks supported by the central government's budget for local implementation, based on the approved budget by the competent authority, the Ministry of Finance will disburse funds to the locality through the delegated method.

- For the Department of Physical Culture and Sports: Annually, based on the guidance from the Physical Culture and Sports Committee and the contents of the work to implement the objectives and tasks of the Program for Physical Culture and Sports Development at communes, wards, and towns until 2010 in the locality, the Department of Physical Culture and Sports shall prepare the budget estimate for implementing the program in the locality and submit it to the Department of Finance and the Department of Planning and Investment for consolidation and submission to the People's Council and People's Committee for approval.

b. Final accounts: The management of expenditures and final accounts of the Program shall be carried out in accordance with the provisions of the State Budget Law and current guiding documents of the State Budget Law.

III - IMPLEMENTATION ORGANIZATION

This Circular takes effect fifteen days after its publication in the Official Gazette. Any difficulties encountered during implementation should be reported to the Joint Office of the Ministry of Finance and the Physical Culture and Sports Committee for study, amendment, and supplementation as appropriate.

- Central Party Office and Party Committees;
- President's Office;
- National Assembly's Office;
- Government Office;
- Supreme People's Court;
- Supreme People's Procuracy;
- Ministries, agencies equivalent to ministries, and agencies under the Government;
- General Confederation of Trade Unions of Vietnam;
- Central Committee of the Ho Chi Minh Communist Youth Union;
- Vietnam Women's Union;
||| - People's Committees of provinces and centrally-administered cities;
- To be filed: VT, NSNN (   b).
- Departments of Physical Culture and Sports of provinces and centrally governed cities;
- The Department of Legal Affairs under the Ministry of Justice;
- Official Gazette;
- Government Website
- To be filed: Physical Culture and Sports Committee, Ministry of Finance.