Circular 67: 07 Expenditure Items for Archaeological Survey and Excavation

Recently, the Ministry of Finance has issued Circular 67/2019/TT-BTC stipulating the content and spending levels for conducting archaeological surveys and excavations funded by the state budget.

The expenditure contents for the implementation of archaeological exploration and excavation work from the state budget are stipulated in Circular 67/2019/TT-BTC. To be specific:

Expenditure on archaeological exploration and excavation work, Circular 67/2019/TT-BTC

Illustrative image (source: internet)

  1. Expenditure on archaeological survey, including: Payment for scientific and technical staff directly involved in the survey; consultancy fee for experts; hiring labor; purchasing or renting survey equipment; renting means of transportation and accommodation for scientific and technical staff and consulting experts.

  2. Expenditure on archaeological exploration, including: Payment for scientific and technical staff directly involved in the exploration; consultancy fee for experts; hiring labor for exploration excavation; purchasing or renting materials, tools, and office supplies; field camps; renting means of transportation and accommodation for scientific and technical staff and consulting experts; technical drawing, embossing patterns, photographing relics and artifacts; compensation for crops in the exploration area.

  3. Expenditure on archaeological excavation, including: Payment for scientific and technical staff directly involved in the excavation; consultancy fee for experts; hiring labor for excavation and field protection; purchasing or renting materials, tools, and office supplies for excavation service; renting means of transportation and accommodation for scientific and technical staff directly involved in the excavation and consulting experts; technical drawing, embossing patterns, photographing relics and artifacts; compensation for crops and site clearance in the excavation area; purchasing or renting machinery for excavation service; temporary preservation of relics and artifacts.

  4. Expenditure on post-exploration and post-excavation artifact processing and research, including: Payment for scientific and technical staff directly involved in processing and research; consultancy fee for experts; hiring labor for processing and preserving artifacts; purchasing or renting equipment, materials, and office supplies for processing; renting warehouses or temporary storages for preserving relics and artifacts for processing, research, and scientific documentation; hiring analysis of artifact samples; attaching, restoring artifacts; measuring, photographing, documenting artifacts scientifically; packing and transporting artifacts to museums or storage locations designated by each locality post-excavation.

  5. Expenditure on workshops serving archaeological exploration and excavation work; workshops for reporting exploration and excavation results, and research and post-excavation processing results of relics and artifacts.

  6. Expenditure on the preparation of scientific dossiers on archaeological exploration and excavation results, including: Writing preliminary and scientific reports; compiling research results, historical documents; selecting photos, drawings, and embossing patterns serving the reports; printing and duplicating reports.

  7. Expenditure on operational activities of the excavation team or the archaeological exploration and excavation project including: Payment for electricity, water, communication, environmental sanitation, salaries, allowances for the management apparatus, and other expenses (if any).

See the full text of the regulations at Circular 67/2019/TT-BTC effective from November 8, 2019.

Thu Ba

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