Content and level of expenditure to protect and promote the value of monuments in Vietnam

The content and level of expenditure to protect and promote the value of monuments in Vietnam are specified in Circular 04/2023/TT-BTC.

Content and level of expenditure to protect and promote the value of monuments in Vietnam

(1) Recurring expenses include:

- Paying salaries, salary allowances, and salary-based contributions to people working under the regime of labor contracts or working contracts at the monuments;

- Paying remuneration to the person appointed to look after or to participate in activities at the relic that are not the subjects mentioned above.

- Expenses for public services, office supplies, information, communications, conferences, business trips, professional expenses, receptions, ceremonies, and rental expenses; expenditures for the acquisition and repair of property in the course of professional work.

- Other expenses as prescribed by law.

(2) Special expenses include:

- Expenses for monument-related information, propaganda, and promotion;

- Expenses for hanging, placing signs, signboards, decorating, sound, and lighting monuments to make them more appealing to visitors, tourists, and researchers;

- Expenses for maintaining security and order, providing health care, ensuring food hygiene and safety, protecting the environment, preventing fires and explosions, natural disasters, and epidemics;

- Monument maintenance and repair costs; monument renovation and restoration costs (if the state budget has not yet been invested or the investment is insufficient);

- Regular maintenance and repair expenses; renovating, upgrading, and building new auxiliary works belonging to the relic, including working houses, guest houses, canteens, kitchens, toilets, internal roads, electricity lines, water supply and drainage systems, parking lots,
  campus fences and other similar works in accordance with the provisions of the law;

- Expenses for the use of science and technology, as well as digital technology, to support and improve the visitor experience, tourism, and research monuments;

- Planting and maintenance costs for flowers and ornamental plants in the relic area;

- Expenses for transferring property rights as prescribed by civil law; property auction; hiring the valuation of precious metals and gems; hiring the expertise of objects permitted to be bought, sold, exchanged, or donated as prescribed by law;

- Expenses, flowers, offerings, incense lamps;

- Expenses for charity and humanitarian activities;

- Other expenses depending on the reality of each type of relic and the subject is the owner or assigned to manage and use the monument.

(3) The level of expenditure shall be decided by the head of the organization or individual who is the owner or assigned to manage and use the relic, ensuring that it is appropriate to the actual situation, thrifty, and efficient; to encourage compliance with the regimes, standards, and norms of budget expenditure prescribed by competent state agencies.

Management and use of funds for restoration of monuments in Vietnam

The President of the People's Committee of the province assigns the Department of Culture, Sports and Tourism the prime responsibility for performing the following tasks:

- Create a separate account in the State Treasury to track the receipt, management, and use of merit money, funding for monument restoration, and so on.

- Formulate and submit to the Provincial People's Committee for promulgation a document regulating the restoration of monuments in the locality, in which specific provisions on: time limit and method of transferring funds, the responsibility for transferring funds of units assigned to manage and use relics in the province; the selection of the list of relics that need to be restored and restored; allocation of funds, the payment and settlement of funds; the inspection and supervision of implementation; report mode; assign responsibilities to agencies, units, and other related issues.

Fees for receiving and managing merit money, funding for the restoration of relics of the Department of Culture, Sports and Tourism guaranteed by the state budget, is arranged in the annual recurrent expenditure estimate in accordance with the law on state budget and decentralization of the state budget.

Vietnam's Circular 04/2023/TT-BTC takes effect from March 19, 2023.

Chau Thanh

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