Bản dịch văn bản 23/2003/TTLT/BTC-UBTDTT
thong-tu-lien-tich-23-2003-ttlt-btc-ubtdtt
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2003-03-25

JOINT CIRCULAR No. 23/2003/TTLT/BTC-UBTDTT OF MARCH 25, 2003 GUIDING THE WORK OF FINANCIAL MANAGEMENT, APPLICABLE TO THE 22ND SOUTH EAST ASIAN GAMES (THE 22ND SEA GAMES) Pursuant to the December 19, 1997 Law on the State Budget and the Government’s Decree No. 87/CP of December 19, 1997 detailing the decentralization of the State budget management, elaboration, execution and settlement; Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies; Pursuant to the Prime Minister’s Decision No. 93/2000/QD-TTg of August 9, 2000 on the establishment of the National Steering Committee for Preparation for the 22nd South East Asian Games; Pursuant to the Prime Minister’s Decision No. 46/2002/QD-TTg of April 3, 2002 on the establishment of the Organizing Committee of the 22nd SEA Games in Vietnam in 2003; Pursuant to the Prime Minister’s Decision No. 447/2002/QD-TTg of June 10, 2002 assigning tasks to members of the 22nd SEA Games Organizing Committee; Pursuant to the practices of SEA Games and regulations of International Sports Federations; The Ministry of Finance and the Committee for Physical Training and Sports hereby jointly guide financial management regime, applicable to the 22nd SEA Games as follows: Part I GENERAL PROVISIONS 1. The 22nd SEA Games shall be organized according to the ceremony of international culture-sport festivals, in combination with Vietnamese cultural traditions, ensuring professional efficiency and expressing the solidarity and mutual understanding among countries in the South East Asian region. 2. Subjects governed by this Joint Circular are agencies, units, organizations and individuals using funding of the 22nd SEA Games. 3. Funding for organization of the 22nd SEA Games includes the State budget allocations and other sources mobilized from domestic as well as foreign economic organizations, social organizations and individuals. 4. The use and management of funding and assets in service of the 22nd SEA Games shall comply with the Law on State Budget and the State’s current guiding documents on financial and asset management. Part II SPECIFIC PROVISIONS 1. Sources of funding: The 22nd SEA Games shall have the following sources of funding: - State budget; - Contributions, support and donations of domestic as well as foreign organizations, enterprises and individuals; - Meal and accommodation charges collected from foreign athletes’ delegations at the rate of USD 30/person/day according to international practices. Particularly for Lao, Cambodian and East Timorese delegations, the charge level shall be USD 15/person/day; - Proceeds from the sale of tickets for watching competitions, performance, opening ceremony, closing ceremony and copyrights for the 22nd SEA Games’ symbols and mascots; - Other revenues. 2. Spending contents: 2.1. Expenses for preparation work: - Expenses for propagation and advertisement (printing panels, posters, invitation cards, badges, banners, slogans and other documents, expenses for filming and photos) and propagation on the mass media (radio, television, newspapers..) - Expenses for optical-fiber cable television and connecting network of the control center. - Expenses for procuring and/or hiring equipment, facilities and venues in service of the 22nd SEA Games at the requests of the professional sub-committees (transmission lines for press center, costumes, properties, healthcare, security, stationary…) - Expenses for the opening ceremony and the closing ceremony, expenses for direction, stage management and scenario writing, payment of bonuses to those who are engaged in ceremonial procedures, procession, group gymnastics performance, art performance and decoration, etc. - Expenses for printing tickets, invitation papers and cards for participants in the 22nd SEA Games. - Expenses for making medals, commemorative badges, 22nd SEA Games badges, Olympic badges and other souvenirs. - Expenses for conferences, seminars, and press conferences of the Organizing Committee. - Expenses for fostering of referees, guides, volunteers… - Payment of remuneration to people engaged in drills under plans of the security, fire-fighting and medical forces. - Expenses for the Steering Committee, the Organizing Committee and professional sub-committees. - Other expenses. 2.2. Expenses for activities of the 22nd SEA Games: - Expenses for the opening ceremony. - Expenses for sport competitions and performances. - Expenses for meal, accommodation and travel of, and payment of remuneration to invitees, referees, supervisors, trainers, athletes, the Steering Committee and the Organizing Committee. - Expenses for taking samples and dope tests. - Expenses for international seminars and conferences during the SEA Games. - Payment of rewards. - Expenses for the work of security, order keeping, sanitation, healthcare and services. - Expenses for the closing ceremony and final reviews of the SEA Games. - Other expenses. 3. Spending levels: 3.1. For invitees and athletes’ delegations: - Expenses for meal, accommodation, travel and working applicable to invitees being foreigners shall comply with the provisions in Circular No. 100/2000/TT-BTC of October 6, 2000 of the Ministry of Finance on the regime of expenditures on reception of foreign guests, and international practices. - Expenses for meal, accommodation and travel for foreign athletes’ delegations shall comply with contracts signed with service-providing units. - Vietnamese sport teams staying in hotels shall have their meal, accommodation and travel expenses paid according to practical contracts; teams staying in Sports Training Centers shall be given meals at the level of VND 150,000/person/day. 3.2. For officials and employees in service of the SEA Games: Service personnel and employees shall enjoy remuneration (including holidays and sundays) at the following levels: - Head of the Steering Committee, head of the Organizing Committee and members of the Steering Committee: VND 150,000/day/person. - Members of the Organizing Committee, heads and deputy-heads of the sub-committees: VND 120,000/day/person. - Members of sub-committees: VND 100,000/day/person. - Service personnel: VND 50,000/day/person. - People participating in group gymnastics performance, procession and mosaic display: + Drill: VND 15,000/drill/person. + Rehearsal: VND 20,000/rehearsal/person. + Official performance: VND 30,000/performance/person. - Subjects participating in art performances shall be paid according to contracts signed between the Organizing Committee and art troupes. - Bonuses for standard volunteers: VND 50,000/day/person. The number of days eligible to bonuses for members of the Organizing Committee, sub-committees and service personnel shall be the number of days of officially organizing the 22nd SEA Games. Cases where the work requires their earlier start and late termination shall be considered and decided by the Organizing Committee and be entitled to remuneration at the above-prescribed level, but the prolonged duration must not exceed 5 days. In cases where a person performs different tasks in one day, he/she shall be only entitled to enjoy remuneration of the highest level. State officials and employees who have enjoyed this allowance shall not be paid working trip allowances but be paid with accommodation expenses according to Circular No. 94/1998/TT-BTC of June 30, 1998 of the Ministry of Finance prescribing the regime of working trip allowances for State officials and employees on domestic working trips. Travel expenses for referees from localities, who are invited by the Organizing Committee to perform tasks at competition venues shall be paid according to current criteria. Referees and service personnel shall enjoy remuneration according to the number of actual working days. Particularly for officials of the Organizing Committee and sub-committees and referees who are residents of the localities where SEA Games are organized and do not stay at guest houses (or hotels) arranged by the Organizing Committee, they shall not be paid the accommodation expenses; if they use their personal travel means, they shall be paid a package of VND 10,000/day/person. - Expenses for meetings of the Steering Committee and the Organizing Committee: VND 50,000/meeting/person, for those of sub-committees: VND 30,000/meeting/person. - Expenses for coaching of referees: VND 30,000/day/person; coaching of members of sub-committees: VND 15,000/day/person. - Expenses for printing tickets and invitation papers: VND 2,000/ticket or paper. - Expenses for making medals: not exceeding VND 200,000/medal. - Expenses for making commemorative badges: not exceeding VND 150,000/badge. 3.3. For referees and organizing board of each event (except for football): Ordinal number Eligible subjects Remuneration level (VND/day) 1 General referees, heads of supervisory boards 750,000 2 Heads of referee teams, chief referees, heads of secretariats 400,000 3 Other referees, members of supervisory boards and secretariats 400,000 4 Service personnel 50,000 3.4. For referees and organizing board of football event: Ordinal number Eligible subjects Remuneration level (VND/day) Vietnamese Foreigners 1 Match supervisors, referee supervisors, referees, referee assistants, fourth referees 1,500,000 1,500,000 2 Heads and deputy-heads of the organizing board 500,000 1,500,000 3 Members of the organizing board of the tournament 400,000 1,500,000 3.5. The levels of rewards for Vietnamese athletes winning medals at the SEA Games: To comply with the Prime Minister’s Decision No. 49/1998/QD-TTg of February 28, 1998 on a number of policies toward sport trainees and athletes. 3.6. Other spending levels: - Translation of documents: To comply with the provisions of the Finance Minister’s Decision No. 112/2001/QD-BTC of November 9, 2001 promulgating a number of spending norms applicable to projects using capital from the official development assistance (ODA) source, with the following levels: + Translation from foreign languages into Vietnamese: VND 35,000/page (300 words/page). + Translation from Vietnamese into foreign languages: VND 40,000/page (300 words/page). - Hiring interpreters: VND 200,000/shift/person. - Other expenses not yet specified above shall be paid under package contracts or according to actual spent amounts. Sections allocated with package funding shall have to pay remuneration to their personnel. - For officials of the Organizing Committee, trainers, athletes, referees, artists, musicians and service personnel, who, during the period of organizing SEA Games, are salaried officials and employees, long-term contract personnel, pupils and students enjoying scholarships or cost-of-living allowances during the time of serving SEA Games, shall still be fully paid with salaries, scholarships or allowances by their managing units. 4. Elaboration of cost estimates and funding allocation and final settlement: 4.1. Elaboration of cost estimates: The Organizing Committee of the 22nd SEA Games shall, on the basis of the collection and spending levels prescribed in Section II above, coordinate with the Committee for Physical Training and Sports in elaborating, summing up and sending to the Ministry of Finance the revenue and expenditure estimates of each ministry, branch or locality for the latter to consider and submit them to the Prime Minister for approval and assignment to the ministries, branches and localities for implementation. 4.2. Funding allocation: The Ministry of Finance shall, on the basis of the cost estimates assigned to SEA Games, allocate funding to ministries, branches and localities directly performing tasks under the assignment of the SEA Games Organizing Committee. 4.3 Accounting and final settlement of revenues and expenditures of the 22nd SEA Games: Funding for the 22nd SEA Games shall be accounted into category 16-11 (physical training and sport non-business activities) according to corresponding items of the State budget index. Upon the closing of the 22nd SEA Games, the ministries, branches and localities shall have to make final settlement of funding for SEA Games organization with the Ministry of Finance according to current regulation, and at the same time, send them to the 22nd SEA Games Organizing Committee. Part III IMPLEMENTATION PROVISIONS This Circular takes effect as from January 1, 2003 for the 22nd SEA Games and applies to the 2nd South East Asian Games for the Disabled to be organized in Vietnam in 2003 (2nd ASEAN-ParaGames). Any problems arising in the course of implementation should be reported in time to the two agencies for study and proper amendment and supplementation. For the Minister of Finance Vice Minister NGUYEN CONG NGHIEP For the Minister-Chairman of the Committee for Physical Training and Sports Vice-Chairman LUONG QUOC DUNG