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

JOINT CIRCULAR

Guidelines on the Content and Expenditure Levels for the National Sports Program

____________________

Pursuant to Decree No. 87/CP dated December 19, 1997 of the Government on分级管理、编制、执行和决算国家预算；

Pursuant to Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain provisions 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 budget preparation, execution, and settlement at various levels;

Pursuant to Decision No. 531/TTg dated August 8, 1996 of the Prime Minister on managing National Programs and Circular Jointly Issued No. 06/LBKH-TC dated April 29, 1997 of the Ministry of Planning and Investment and the Ministry of Finance on guiding 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. The National Program on Sports aims to train and provide talented athletes with high-level skills 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 funds for implementing the National Program on sports shall be balanced within the annual budget of the Sports sector at the central level, and additionally, other sources from economic and social organizations, individuals both domestically and internationally shall be mobilized 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

- Expenditure for purchasing training equipment and uniforms - Expenditure for hiring domestic and foreign experts to train athletes

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

- Expenditure for organizing competitions and assessments according to the training program - Payment for athletes' services

- 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. Central Program Management Expenditure:

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

- Expenditure for hiring teachers to teach culture and foreign languages to athletes during their training period, personal equipment and uniforms for training, health supplements for athletes and coaches, payment for organizing competitions: 7,225,000 VND per person per 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 relevant 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 allocation for the National Program on sports in the annual state budget estimate. The plan for the National Program on sports is integrated into the overall socio-economic development plan and the annual state budget estimates of central ministries, sectors, and localities.

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

Based on the approved state budget estimate, the Ministry of Finance leads the coordination with the National Program Steering Committee 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 state budget estimate by the competent authority, the Ministry of Finance is responsible for timely disbursing funds to implement the Program's objectives under Item 16, Sub-item 20, corresponding to each chapter through the following methods:

- 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 Sports Program shall implement the accounting system pursuant to Decision No. 999/TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the administrative and public service accounting system.

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 National Program on sports must prepare and consolidate comprehensive final reports to be sent to the Ministry of Finance and the Sports Committee (Program Steering Committee) one copy each for consolidation and reporting to the Ministry of Finance.

- At the provincial level: Provincial Sports Departments must consolidate and prepare final reports on delegated funds for implementing the National Program on sports, submit them to the Provincial Department of Finance and Prices for review and approval, and send one copy to the Sports Committee.

The Provincial Department of Finance and Prices is responsible for approving the final report on centrally delegated funds for implementing the National Program on sports for the Provincial Sports Department, sending the reviewed final report to the Ministry of Finance and the Sports Committee, and forwarding it to the People's Committee of the province or city.

The Ministry of Finance leads the review of the final report on delegated funds for implementing the National Program on sports by the Provincial Department of Finance and Prices and the Provincial Sports Department. Based on the joint review findings, the Provincial Department of Finance and Prices will notify the approval of the final report to the Provincial Sports Department; the Ministry of Finance will consolidate the final report on the delegated funds for the National Program on sports for annual state budget finalization.

c. Inspection work:

Annually, the Program Steering Committee collaborates with financial agencies to conduct regular or surprise inspections of fund usage at both the central and local levels to ensure compliance with designated purposes and beneficiaries 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 fund disbursement.

Part III

ARTICLE TRANSITION PROVISIONS

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