Funding Sources for Sports Competitions in the Military: Accounting Procedures
Article 8 of Circular 174/2019/TT-BQP stipulates funding sources for sports competitions in the Army as follows:
The funding to implement the policies stipulated in this Circular is allocated in the annual budget estimates of agencies and units and accounted for according to the State Budget Classification System applicable to the Army. Specifically:
- Meal allowances for non-commissioned officers and soldiers: Accounted for under Code 6400, Sub-Code 6401, Item 20, Sector 00 "Military rations";
- Meal differential for salaried individuals (including contract employees): Accounted for under Code 6400, Sub-Code 6401, Item 30, Sector 00 "Meal subsidy for salaried military personnel";
- Supplementary medicine, allowances, and interpreter hire: Accounted for under Code 6400, Sub-Code 6401, Item 40, Sector 00 "Additional meal allowances for duty";
- Travel and accommodation rent: Accounted for under Code 6700, Sub-Codes (6701, 6702, 6703, 6704, 6749), Item 00, Sector 00 "Travel expenses";
- Expenses for creation, choreography, and direction of mass performances and parades; printing, medals, flags, cups, costumes, props, opening and closing ceremonies, information, and propaganda; venue (grounds) rental for training and competition, competition fees; health checks, accident insurance; referee training, press conferences, and other expenses: Accounted for under Code 7750, Sub-Code 7799, Item 10, Sector 22 "Combat training and sports";
- Expenses ensuring the performance of foreign sports delegations participating in sports events organized by the Ministry of Defense: Accounted for under Code 6850, Sub-Codes (6851, 6852, 6853, 6855, 6899), Item 00, Sector 00 "Incoming delegations."
Additionally, the Circular provides that enterprises, public service providers, and business and service accounting entities in the Army, depending on specific conditions, may apply the policies stipulated in this Circular to implement and account for in their operational, production, and service costs (not to be settled into the National Defense budget).
The editorial board informs you of this information.
