CIRCULAR

ON CALCULATION OF ESTIMATE, MANAGEMENT, USE AND SETTLEMENT OF FUNDING FOR PREPARATION AND ORGANIZATION OF 31ST SOUTHEAST ASIAN GAMES AND 11TH ASEAN PARA GAMES IN 2021 IN VIETNAM

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Physical Training and Sports dated November 29, 2006 and Law on Amendments to the Law on Physical Training and Sports dated June 14, 2018;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, duties, powers and organizational structure of the Ministry of Finance;

Implementing the Prime Minister’s Decision No. 1616/QD-TTg dated November 13, 2019 on organization of 31st Southeast Asian Games and 11th ASEAN Para Games in 2021 in Vietnam;

At the request of the Director of the Department of Public Expenditure;

The Minister of Finance promulgates a Circular on calculation of estimate, management, use and settlement of funding for preparation and organization of 31st Southeast Asian Games and 11th ASEAN Para Games in 2021 in Vietnam.

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1. Scope:

This Circular provides for calculation of estimate, management, use and settlement of funding for preparation and organization of 31st Southeast Asian Games and 11th ASEAN Para Games in 2021 in Vietnam (hereinafter referred to as “SEA Games 31” and “ASEAN Para Games 11”).

2. Regulated entities

Ministries, units and local governments assigned tasks and allocated funding for preparation and organization of SEA Games 31 and ASEAN Para Games 11.

Article 2. Funding sources

Sources of funding for preparation and organization of SEA Games 31 and ASEAN Para Games 11 are provided for in Clause 4 Article 1 of the Prime Minister’s Decision No. 1616/QD-TTg dated November 13, 2019 on organization of SEA Games 31 and ASEAN Para Games 11 (hereinafter referred to as “Decision No. 1616/QD-TTg”).

Article 3. Expenditure items and rates

1. Expenditure on preparation shall adhere to existing regulations on state budget expenditure, and payments shall be made according to contracts and amounts actually incurred within approved estimate; expenditure items requiring bidding shall be bidden in compliance with regulations of law on bidding. Expenditure items include:

a) Expenditure on mass communication and other promotional activities according to the general scheme for preparation and organization of SEA Games 31 and ASEAN Para Games 11;

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c) Costs of hiring transport equipment; purchase or hiring of equipment and venues for SEA Games 31 and ASEAN Para Games 11;

d) Expenditure on medals, mascots, certificates, flags, anthem discs and other items for SEA Games 31 and ASEAN Para Games 11;

dd) Expenditure on tickets, invitations, badges and cards for participants in and organizers of SEA Games 31 and ASEAN Para Games 11;

e) Expenditure on cultural and arts activities celebrating and supporting SEA Games 31 and ASEAN Para Games 11;

g) Expenditure on preparation for opening ceremonies and closing ceremonies, including directing, planning, script writing, performances, decoration, music and lighting;

h) Expenditure on costumes and uniforms: head of the Organizer Board shall decide who need costumes and uniforms, costume and uniform designs suitable for each group of wearers and quantity thereof.

2. Expenditure on accommodations and meals for sports delegations of participating countries, including Vietnam’s delegations, during SEA Games 31 and ASEAN Para Games 11: VND 1.880.000/person/day (equivalent to USD 80/person/day according to international practice).

3. Remuneration

a) Remuneration recipients and rates:

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Recipient

Rate (VND/person/day)

I

Soccer games

1

Head and deputy head(s) of soccer organization board

700.000

2

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500.000

3

International referees (equivalent to USD 300)

7.050.000

4

International coordinator, supervisor, complaint handling and discipline boards, and technicians (equivalent to USD 200).

4.700.000

II.

Other sports

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1

Head and deputy head(s) of organization board of each sport

400.000

2

Members of organization board of each sport

300.000

3

Chief referee and head of supervisor board

900.000

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Referees (both professional and electronic)

600.000

5

Foreign international referees, supervisors and technicians (equivalent to USD 100).

2.350.000

III

Direction, coordination and service

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500.000

2

Head and deputy head(s) of direction center; heads and deputy heads of sub-committees; members of direction center and sub-committees

300.000

3

Service staff; healthcare workers; officials and soldiers of armed forces in charge of public order and security

200.000

4

Volunteers

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5

Participants in mass performances, parades and letter forming performances:

a) Performers:

- Practice

55.000

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- General rehearsal (no more than 2 sessions)

75.000

- Official performance

120.000

b) Teachers and managers

110.000

b) List of remuneration recipients in Point a herein requires approval from the competent authority.

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- Number of work days, matches and events shall be decided by the heads of the organizer boards of SEA Games 31 and ASEAN Para Games 11 but shall not exceed the total duration of each games or duration of competing events of each sport;

- Number of work days of referees, supervisors, technicians, members of discipline and complaint handling boards and international coordinators being foreigners shall be calculated according to regulations of international sports organizations;

- For persons assigned tasks of direction, coordination and service (members of national steering committee and organizer boards; head and deputy head(s) of direction center; heads and deputy heads of sub-committees; members of direction center and sub-committees; service staff; healthcare workers; officials and soldiers of armed forces in charge of public order and security; volunteers): number of days used as the basis for remuneration calculation shall be the number of days where the games officially take place; for tasks performed before or after such official days, number of days used as the basis for remuneration calculation shall be decided by the competent person but shall be no sooner than 02 days before the games and no later than 01 day after the games;

- Persons entitled to various types of remuneration shall enjoy the highest remuneration rate and are not entitled to nighttime or overtime remuneration. Persons receiving remunerations are not entitled to accommodation allowance and vice versa.

d) Remuneration rates for international referees, technicians, discipline and complaint handling boards, supervisors and international coordinators mentioned in Point a herein shall be used to prepare cost estimate and calculated according to the exchange rate at the time of issuance of this Circular. The actual rates shall be calculated according to the exchange rate published by State Treasury at the payment time.

4. Meal, accommodation and travel expenses of the persons mentioned in Point a Clause 3 herein (excluding participants in mass performances, parades and letter forming performances) shall be covered according to regulations in Circular No. 40/2017/TT-BTC.

In case where it is necessary for Organizer Boards to provide group meals for the persons mentioned in Point a Clause 3 herein (excluding participants in mass performances, parades and letter forming performances), each person is entitled to meals and drinks worth VND 200.000 on a daily basis; meals shall be provided no sooner than 02 days before the games and no later than 01 day after the games; do not provide meal allowances individually.

5. Assistance for mobile phone fee throughout SEA Games 31 and ASEAN Para Games 11 provided for members of national steering committee and organizer boards; members of direction center, sub-committees and organizer board for each sport, service staff and volunteers with a rate of VND 400.000/person/games.

6. Expenditure on protection of public order and security for SEA Games 31 and ASEAN Para Games 11: expenditure items shall adhere to existing regulations on state budget expenditure and payment shall comply with regulations of law on lawful and valid documents, invoices, agreements and bidding documents; expenditure items include:

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b) Expenditure on cards and badges used for protection operations;

c) Other relevant expenditures according to regulations of the Ministry of Public Security and this Circular.

7. Expenditure on healthcare, medical examination, emergency aid, first aid and injury treatment for participants; doping testing; health inspection and quarantine for food safety assurance and epidemic prevention, including:

a) Expenditure on medicines, materials, chemicals, equipment, disinfectants, face masks and personal protective equipment for COVID-19 prevention;

b) Expenditure on SARS-CoV-2 testing;

c) Expenditure on doping sample collection and testing (as assigned by organizer board);

d) Other relevant expenditures.

8. Other expenditures related to preparation and organization of SEA Games 31 and ASEAN Para Games 11, including:

a) Expenditure on training and refresher courses and drills for SEA Games 31 and ASEAN Para Games 11 according to regulations of Circular No. 36/2018/TT-BTC;

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c) Expenditure on organization of conferences, seminars and meetings and remunerations according to regulations in Circular No. 40/2017/TT-BTC;

d) Expenditure on stationery, gasoline, document printing, photo taking, development and printing, and water for SEA Games 31 and ASEAN Para Games 11, which shall be covered based on lawful documents, invoices and agreements within allocated budget;

dd) For expenditures arising not yet provided for in this Circular and other legal documents, Ministers and heads of ministerial-level agencies tasked with activities related to SEA Games 31 and ASEAN Para Games 11 or organizer board heads may decide these expenditures in compliance with regulations on lawful invoices and documents.

Article 4. Estimate calculation and funding management, use and settlement

1. Estimate calculation and distribution

a) Based on general scheme for preparation and organization of SEA Games 31 and ASEAN Para Games 11 approved by the Ministry of Culture, Sports and Tourism (hereinafter referred to as “Scheme”), existing financial regimes and expenditure items and rates provided for in this Circular, regulatory bodies, units and local governments shall calculate and submit detailed cost estimates for work mentioned in the Scheme as assigned (with detailed description for each task and funding source, including funding from state budget and revenue sources) to the Ministry of Culture, Sports and Tourism;

b) The Ministry of Culture, Sports and Tourism shall check and review estimates of regulatory bodies, units and local governments to ensure that the estimates are appropriate to tasks assigned and expenditure items and rates and submit a consolidated cost estimate for preparation and organization of SEA Games 31 and ASEAN Para Games 11 (including detailed estimates from ministries, units and local governments assigned with tasks in the Scheme) to the Ministry of Finance;

c) The Ministry of Finance shall review and propose a consolidated estimate of funding for preparation and organization of SEA Games 31 and ASEAN Para Games 11 covered by central government budget to the competent authority for approval;

d) Based on approved estimate of funding for preparation and organization of SEA Games 31 and ASEAN Para Games 11, ministries, units and local governments assigned tasks shall distribute estimate according to the Law on State Budget and guidelines thereof.

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a) Ministries, units and local governments shall organize performance of assigned tasks within budget allocated by competent authorities; manage, use and settle funding allocated for preparation and organization of SEA Games 31 and ASEAN Para Games 11 according to expenditure rates mentioned in this Circular and relevant regulations of law, and incorporate such use into their annual final accounts;

b) Funding for preparation and organization of SEA Games 31 and ASEAN Para Games 11 shall be recorded into expenditure code 220 and code 221 (expenditure on physical training and sports) according to applicable state budget entries;

c) Within 60 days after SEA Games 31 and ASEAN Para Games 11 end, ministries, units and local governments shall submit reports on revenues and expenditure of SEA Games 31 and ASEAN Para Games 11 to the Ministry of Culture, Sports and Tourism and Ministry of Finance.

Within 30 days after the date of receipt of the reports from ministries, units and local governments, the Ministry of Culture, Sports and Tourism shall submit a consolidated report on use of funding for preparation and organization of SEA Games 31 and ASEAN Para Games 11 to the Ministry of Finance.

3. Contributions from participating sports delegations; sponsorships and other lawful funding sources according to regulations in Decision No. 1616/QD-TTg may be used in compliance with regulations in Article 3 herein and regulations of sponsors; the remaining amount (if any) shall be contributed to state budget.

In case funding allocated from state budget sufficiently covers the preparation and organization of SEA Games 31 and ASEAN Para Games 11 according to requirements approved by competent authority, revenues shall be contributed to state budget (excluding amounts used per requests of sponsors and contributors).

Article 5. Management and use of equipment after SEA Games 31 and ASEAN Para Games 11

Units tasked with equipment procurement shall report on, manage and use property as per regulations. After SEA Games 31 and ASEAN Para Games 11, these units shall send lists of procured equipment and condition thereof to the Ministry of Culture, Sports and Tourism, which will submit a consolidated report to the competent authority for consideration and decision on handling as per regulations of law on public property management and use.

Article 6. Effect

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2. In case the legislative documents cited in this Circular are amended or superseded, the newest documents shall apply.

3. Work done before the entry into force of this Circular (if any) shall be reimbursed according to regulations of this Circular, actual and lawful expense documents and regulations of the Law on State Budget, Law on Accounting and guiding documents.

4. During implementation of this Circular, any difficulty arising should be promptly reported to the Ministry of Finance for consideration and resolution./.

P.P. THE MINISTER
THE DEPUTY MINISTER




Do Hoang Anh Tuan