Joint Circular No. 91-TT/LB guiding the management of state budget for the culture and information sector

JOINT CIRCULAR

I. GUIDELINES

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1. To enhance the management of revenues and expenditures from the State budget for the Culture and Information sector effectively, starting from 1994, the Ministry of Culture and Information shall cooperate with the Ministry of Finance and the State Planning Commission to establish and allocate annual State budget plans for the Culture and Information sector to relevant ministries, central agencies, provinces, and centrally-administered cities for submission to the Government and National Assembly for consideration and approval; and monitor the implementation of the Culture and Information budget plan according to approved regulations and plans. ural B2. The Culture and Information sector is responsible for managing, directing, and using investment funds for cultural and information activities efficiently, and reporting the use of these funds to the finance authorities at the same level for monitoring disbursement and inspection. All revenues and expenditures of cultural and information activities must be managed and recorded in the State budget system, including:

a. Revenues from cultural activities, revenues from business operations, aid receipts, and other revenues of the Culture and Information sector.State Capital Investment and Business Corporation.b. Expenditures for cultural and information activities recorded separately in the annual State budget revenue and expenditure estimates submitted to the Government and National Assembly, including expenditures for:n sJune 2024;- Cultural activities.to n- Information activities (excluding expenditures for the Voice of Vietnam Radio and Central Television).- Artistic activities.amendn hoJune 2024; - PRIME MINISTER, Deputy Prime Ministers;ng3. The Ministry of Finance is responsible for timely and fully disbursing funds to the Ministry of Culture and Information and central agencies (funds from the Central Budget). Provincial Departments of Finance and Prices will disburse funds to provincial Departments of Culture and Information, districts, and cities (funds from the Local Budget) based on the approved annual State budget indicators and notifications.shall dutiesFor specific programs and targets of the Culture and Information sector managed by the Central Budget, the Ministry of Culture and Information will coordinate with the Ministry of Finance and the State Planning Commission to distribute funds to each ministry, agency, and centrally-administered city at the beginning of the year. The Ministry of Finance will directly disburse funds to the Ministry of Culture and Information and central agencies, and authorize local Departments of Finance and Prices according to the approved amounts and guidelines set forth in Circular No. 80 TC/NSNN dated September 24, 1993 of the Ministry of Finance.ội ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."4. The Ministry of Culture and Information will collaborate with the Ministry of Finance to study and develop financial expenditure standards and policies for cultural and information activities.amendn hoII. GUIDELINESThe issuance of work permits is governed by the following legal documents as prescribed by current laws: i) Decree No. 34/2008/NĐ-CP dated March 25, 2008, on the recruitment and management of foreign workers in Vietnam; ii) Decree No. 46/2011/NĐ-CP dated June 17, 2011, amending certain provisions of Decree No. 34/2008/NĐ-CP; and iii) Circular No. 31/2011/TT-BLDTBXH dated November 3, 2011, issued by the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of Decrees No. 34 and No. 46.ng1. Regarding the establishment and allocation of the Culture and Information budget.Based on guidelines for annual economic and social planning issued by the State Planning Commission, guidelines for annual State budget revenue and expenditure planning issued by the Ministry of Finance, and the annual development plan for cultural and information activities issued by the Ministry of Culture and Information, the process of establishing and allocating the Culture and Information budget proceeds as follows: a. For localities: Provincial Departments of Culture and Information shall prepare plans for cultural and information revenues and expenditures, including parts directly managed by the Department and parts managed by districts, towns, and cities, to be submitted to the Provincial Department of Finance and Prices for review and consolidation, then forwarded to the Provincial People's Committee for approval and sent to the Ministry of Culture and Information for consolidation and submission to the Ministry of Finance and the State Planning Commission.to- Artistic activities.amendn hoJune 2024; - PRIME MINISTER, Deputy Prime Ministers;ngb. The Ministry of Culture and Information is responsible for preparing plans for revenues and expenditures from the State budget under its management and submitting them to the Ministry of Finance and the State Planning Commission for review and consolidation into the annual State budget revenue and expenditure estimates.concerning the classification and determination of state management authority in the field of crop production as follows:

c. Central ministries and agencies with responsibilities for cultural and information expenditures shall prepare annual plans for cultural and information budget revenues and expenditures and submit them to the Ministry of Culture and Information for review and consolidation before forwarding to the Ministry of Finance and the State Planning Commission.b. Economic components outside the state and social units, organizations having receivables and payables with state-owned enterprises (types 10-80), finance, banks, national reserves, and party enterprises.

2. The Ministry of Culture and Information is responsible for reviewing and consolidating the entire sector's budget revenue and expenditure plans and submitting them to the Ministry of Finance and the State Planning Commission within the prescribed timeframe. The consolidated plan of the Ministry of Culture and Information must reflect the revenue and expenditure plans of each province, city, and central ministry and agency. The Ministry of Culture and Information will work with the Ministry of Finance and the State Planning Commission to examine the detailed plans for cultural and information budget revenues and expenditures to consolidate them into the annual State budget revenue and expenditure estimates for submission to the Government and National Assembly for approval.

3. After the annual Culture and Information budget revenue and expenditure plan has been approved by the National Assembly, the Ministry of Culture and Information will coordinate with the Ministry of Finance and the State Planning Commission to allocate responsibilities for cultural and information activity expenditures (including specific programs and targets) to central ministries, agencies, and provinces, and officially notify the Government, central ministries, agencies, and localities.

4. Disbursement and management of the Culture and Information budget:

b/ The expenditures for cultural and information undertakings shall be recorded separately in the annual state budget revenue and expenditure plan submitted to the Government and the National Assembly, including expenditures on:

- Cultural undertakings.

- Information undertakings (excluding expenditures for the Voice of Vietnam Radio and the Central Television Station).

- Artistic undertakings.

3/ The Ministry of Finance shall promptly and fully allocate funds to the Ministry of Culture and Information, relevant ministries, and central agencies (the portion funded by the central budget), and to the Departments of Finance and Prices in provinces and centrally-administered cities (the portion funded by local budgets) based on the approved annual state budget indicators and notifications.

For expenditures under the cultural and information sector's target programs managed by the central budget, the Ministry of Culture and Information shall coordinate with the Ministry of Finance and the State Planning Committee to distribute these funds to each ministry, agency, and province/city at the beginning of the year. The Ministry of Finance will directly allocate funds to the Ministry of Culture and Information, central ministries, and agencies, and authorize local Departments of Finance and Prices according to the approved amounts and guidelines set forth in Circular No. 80 TC/NSNN dated September 24, 1993 issued by the Ministry of Finance.

4/ The Ministry of Culture and Information shall cooperate with the Ministry of Finance to study and develop financial expenditure standards, policies, and norms for cultural and information activities.

II/ REGULATIONSON- Debt confirmation cards bearing signatures and seals of the debtor and the Debt Settlement Board's verification, or a debt reconciliation statement confirmed by the creditor and debtor.

1/ Regarding the establishment and allocation of the cultural and information budget plan.

Based on the guidelines for establishing the annual socio-economic development plan issued by the State Planning Committee, the guidelines for establishing the annual state budget revenue and expenditure plan issued by the Ministry of Finance, and the annual development plan for cultural and information undertakings issued by the Ministry of Culture and Information, the process of establishing and allocating the cultural and information budget plan shall proceed as follows:

a/ For localities: The Departments of Culture and Information shall establish plans for cultural and information revenues and expenditures, including both the portion directly managed by the Department and the portion managed by districts, counties, cities, and towns, and submit them to the Departments of Finance and Prices for consolidation and submission to the People's Committees of provinces and centrally-administered cities for approval and forwarding to the Ministry of Culture and Information for consolidation and submission to the Ministry of Finance and the State Planning Committee.

b/ The Ministry of Culture and Information shall establish plans for state budget revenues and expenditures under its management and submit them to the Ministry of Finance and the State Planning Committee for review and consolidation into the annual state budget revenue and expenditure plan.

c/ Ministries and central agencies with responsibilities for cultural and information expenditures shall establish annual plans for cultural and information budget revenues and expenditures and submit them to the Ministry of Culture and Information for review and consolidation and forwarding to the Ministry of Finance and the State Planning Committee.

2/ The Ministry of Culture and Information shall review and consolidate the entire industry's budget revenue and expenditure plans and submit them to the Ministry of Finance and the State Planning Committee within the prescribed time frame. The consolidated plan of the Ministry of Culture and Information must reflect the budget revenue and expenditure plans of each province and city, as well as each central ministry and agency. The Ministry of Culture and Information shall coordinate with the Ministry of Finance and the State Planning Committee to examine the specific budget revenue and expenditure plans of the cultural and information sector and consolidate them into the annual state budget revenue and expenditure plan to be submitted to the Government and the National Assembly for approval.

3/ After the annual budget revenue and expenditure plan for the cultural and information sector has been approved by the National Assembly, the Ministry of Culture and Information shall coordinate with the Ministry of Finance and the State Planning Committee to allocate tasks for cultural and information undertakings (including target programs) to central ministries, agencies, and provinces/cities, and report this officially to the Government for notification to the relevant central ministries, agencies, and localities.

4/ Allocation and management of the cultural and information sector budget:

a/ At the Central level: Based on the announced budget revenue and expenditure plan for Culture - Information, the Ministry of Culture - Information and other central ministries and agencies shall be responsible for allocating and assigning budget revenue and expenditure tasks to subordinate units in accordance with the provisions of the Joint Circular issued by the Ministry of Culture - Information and the Ministry of Finance (Joint Circular on performing arts, libraries, cultural houses, preservation and museums, publishing and journalism, cinema), and the current expenditure standards according to the workload assigned for the year (divided into salary expenses, business-related expenses, and purchasing and maintenance expenses...). In necessary cases, the Minister of Culture - Information and other ministries at the equivalent level may adjust the expenditure tasks among subordinate units, but must not exceed the total budget notified, and must also inform the Ministry of Finance and the State Planning Commission.

b/ At local levels: Based on the announced budget revenue and expenditure plan for Culture - Information, the Department of Culture - Information and the Department of Finance - Price Control shall coordinate to uniformly allocate funds to subordinate units directly managed by the Department of Culture - Information and districts, counties, cities under provinces and municipalities for approval by the People's Committee of the province or municipality under the central government. After approval, the Department of Finance shall implement disbursement according to current regulations.

c/ The disbursement of central budget funds according to target programs for central ministries and agencies and localities shall be carried out as follows:

- For localities: The Ministry of Finance will disburse funds through the "Authorized Expenditure" method to the Department of Finance - Price Control to re-disburse to the Department of Culture - Information and its subordinate units to implement target programs announced by the central government.

- For central ministries and agencies: The Ministry of Finance will directly disburse funds to central ministries and agencies through the "Ceiling Expenditure" method or actual expenditure reimbursement.

5/ Settlement system and quarterly and annual settlement reports:

a/ The Ministry of Culture - Information and other central ministries and agencies shall prepare and submit settlement reports to the Ministry of Finance.

b/ The Departments of Culture - Information shall prepare and submit settlement reports to the Department of Finance - Price Control for review and approval according to current regulations.

c/ For programs funded by the Ministry of Finance for central ministries and agencies and localities, the preparation, review, and consolidation of settlement reports shall be conducted as follows:

c1/ Central ministries and agencies shall consolidate and submit settlement reports to the Ministry of Finance for review and then send them to the Ministry of Culture - Information for consolidation and submission to the Ministry of Finance and the State Planning Commission.

c2/ The Departments of Culture - Information shall prepare and submit settlement reports to the Department of Finance - Price Control for review before sending them to the Ministry of Culture - Information for consolidation and submission to the Ministry of Finance.

Annual settlement review and verification shall be carried out in accordance with the provisions of Circular No. 15/TC-HCVX dated May 19, 1992, issued by the Ministry of Finance.

6/ The Ministry of Culture - Information and the Departments of Culture - Information shall be responsible for coordinating with the Ministry of Finance, the Department of Finance - Price Control, and the State Planning Commission to inspect the management and use of the budget in accordance with state regulations.

III/ ARTICLE IMPLEMENTATION:This Circular takes effect from the date of signature. During implementation, if there are arising issues or difficulties, they should be reported to the Joint Ministries for study and resolution./.

SIGNATURE