Joint Circular No. 98/1999/TTLT-BTC-UBTDTT guiding the contents and expenditure levels for the National Sports Program

CIRCULAR

JOINT CIRCULAR OF THE MINISTRY OF FINANCE - SPORTS MANAGEMENT COMMITTEE NUMBER 98/1999/TTLT/BTC-UBTDTT AUGUST 16, 1999 GUIDELINES ON THE CONTENT AND LEVEL OF EXPENSES FOR THE NATIONAL SPORT PROGRAM

- Pursuant to Decree No. 87/CP dated December 19, 1997 of the Government on the delegation of management, preparation, implementation, and settlement of the state budget.

- Pursuant to Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain articles of Decree No. 87/CP dated December 19, 1997 and Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the delegation of preparation, implementation, and settlement of the state budget.

- Pursuant to Decision No. 531/TTg dated August 8, 1996 of the Prime Minister on the management of National Programs and Circular No. 06/LBKH-TC dated April 29, 1997 of the Ministry of Planning and Investment - Ministry of Finance on the guidance for the implementation of Decision No. 531/TTg of the Prime Minister.

- Pursuant to Decision No. 05/1998/QĐ-TTg dated January 14, 1998 of the Prime Minister on the management of National Programs.

- Pursuant to Decision No. 341/TTg dated May 21, 1997 of the Prime Minister approving the National Program on Sports.

The Ministry of Finance and the General Department of Physical Culture and Sports jointly issue guidelines on the content, expenditure levels, and financial management for the National Program on Sports as follows:

PART I

GENERAL PROVISIONS

1. ChuThe National Program on sports aims at training and providing talented athletes with high levels to compete domestically, regionally, and internationally, particularly for the 22nd Southeast Asian Games.

2. The entities subject to this Circular are units utilizing funds from the National Program on Sports.

3. The financial resources for implementing the National Program on sports are balanced within the annual budget of the Sports and Physical Education sector at the central level, supplemented by additional sources from economic and social organizations, individuals both inside and outside the country to support the achievement of the Program's objectives.

4. The funding for the National Program on Sports is managed in accordance with the State Budget Law and current financial management regulations to ensure proper and efficient use.

PART II

SPECIFIC PROVISIONS

A. EXPENDITURE CONTENT:

1. Expenditure for training activities:

- Recruitment expenses for athletes in various sports disciplines

- Food expenses for athletes and coaches

- Nutritional supplement expenses for athletes

- Expenses for hiring teachers to teach cultural and foreign languages to athletes during training periods

- Purchase and equipment expenses for training and coaching

- Expenses for inviting domestic and foreign experts to train athletes

- Training expenses for coaches, athletes, and managers to use new sports technical equipment

- Expenses for organizing competitions and assessments according to the training program

- Athlete labor costs

- Other expenses (if any)

2. Expenditure for upgrading facilities:

- Purchase and equipment expenses for competition facilities in various sports disciplines

- Repair and upgrade expenses for sports facilities at training centers with high performance records

- Other expenses (if any)

3. Expenses for managing the Program at the central level:

The Program management expenditure is budgeted annually, including:

- Office supplies, postal fees, telephone expenses, office equipment

- Printing and distribution expenses for guidance materials, information collection, and documentation

- Expenses for organizing training, education, and professional development, mid-term and final evaluations, regular or ad hoc inspections regarding the implementation of Program objectives

- Awards expenses

- Other expenses (if any).

B. EXPENDITURE LEVELS:

1. For talented athletes trained locally:

- Food assistance for athletes and coaches: 12,000 VND/person/day

2. For young athletes trained locally:

- Food assistance for athletes and coaches: 35,000 VND/person/day

- Assistance for organizing competitions, personal training equipment, nutritional supplements, and athlete and coach labor costs: 3,225,000 VND/person/year

3. For young athletes trained centrally:

- Food expenses for coaches and athletes: 35,000 VND/person/day

- New expenses for teachers teaching culture and foreign languages to athletes during their training period, equipment and personal attire for practice, health supplements for athletes and coaches, and expenses for organizing competitions: 7,225,000 dong/person/year.

C. FINANCIAL MANAGEMENT WORK:

1. Establishment of budget projections:

Annually, based on the content and overall plan of the National Program on sports, the Sports Committee guides ministries, sectors, and localities at the central and provincial levels to develop specific plans, serving as the basis for submission to competent authorities for approval.

The Ministry of Finance coordinates with the Ministry of Planning and Investment to balance the budget for the National Program on Sports in the annual budget estimate.

The Plan for the National Program on Sports is integrated into the economic and social development plan and the annual budget estimate of relevant Ministries, Departments, and localities.

Plans of ministries, sectors at the central level and localities are approved by the Program Steering Committee and consolidated into the overall plan of the National Program on sports, submitted to the Ministry of Finance and the Ministry of Planning and Investment according to current forms and deadlines.

Based on the approved budget estimate, the Ministry of Finance takes the lead in coordinating with the Steering Committee of the National Program on sports and the Ministry of Planning and Investment to allocate the budget to central ministries, sectors, and localities.

2. Allocation of Funds:

Based on the annually approved budget estimate, the Ministry of Finance is responsible for timely disbursement of funds to implement the Program's objectives under item 16, sub-item 20, corresponding to relevant chapters through the following method:

- For central agencies: The Ministry of Finance directly disburses funds to relevant Ministries and Departments.

- For localities: The Ministry of Finance authorizes disbursement to the Provincial Finance and Price Bureau.

3. Accounting, Financial Inspection, and Settlement:

a. Accounting work:

The National Program on sports implements accounting regulations pursuant to Decision No. 999/TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the system of accounting regulations for administrative and public institutions.

For the procurement of equipment, supplies, and repair and renovation of sports facilities, the current regulations of the State shall be followed.

b. Settlement work:

- At the central level: Ministries and sectors receiving state budget funds for the implementation of the National Program on sports must prepare and consolidate final accounts reports to be sent to the Ministry of Finance for one copy and to the Sports Committee (Program Steering Committee) for one copy to be consolidated and reported to the Ministry of Finance.

- At the local level: The Department of Sports and Physical Education consolidates and prepares final accounts reports on delegated funds for the implementation of the National Program on sports, to be sent to the Department of Finance and Price Control for review and approval, and also to the Sports Committee for one copy.

The Department of Finance and Price Control is responsible for reviewing final accounts reports on centrally delegated funds for the implementation of the National Program on sports for the Department of Sports and Physical Education, and sending the reviewed final accounts report to the Ministry of Finance and the Sports Committee, and also to the People's Committee of the province or city.

The Ministry of Finance leads together with the Sports Committee to audit the final accounts reports on delegated funds for the implementation of the National Program on sports of the Department of Finance and Price Control and the Department of Sports and Physical Education. On the basis of the joint audit report, the Department of Finance and Price Control will notify the approval of the final accounts report to the Department of Sports and Physical Education; the Ministry of Finance will consolidate the final accounts report on the delegated funds of the National Program on sports for the annual settlement of the state budget.

c. Inspection work:

Annually, the Steering Committee of the National Program on sports collaborates with financial agencies to conduct regular or surprise inspections of the use of funds at the central and local levels in accordance with the intended purposes and designated recipients as stipulated by the State. In cases where improper use of funds is discovered, the inspection team will report to the competent authorities to temporarily suspend or cease the disbursement of funds.

PART III 

IMPLEMENTING PROVISIONS

This Circular takes effect from August 1, 1999;  during its implementation, any difficulties arising should be reported to the Ministry of Finance and the Sports Committee for study and appropriate amendments.