The Ministry of Finance's guidelines for the inspection of the management of merit money at historical and cultural relics in Vietnam

The Ministry of Finance's guidelines for the inspection of the management of merit money at historical and cultural relics in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On October 30, 2023, the Ministry of Finance issued Official Dispatch 11752/BTC-HCSN on instructions for inspecting the management of merit money and sponsorship at historical and cultural relics.

The Ministry of Finance's guidelines for the inspection of the management of merit money at historical and cultural relics in Vietnam

Specifically, the Ministry of Finance guides the inspection of the management of merit money and sponsorship at historical-cultural relics through the following contents:

(1) For Provincial People's Committees (except Quang Ninh province)

The People's Committee of the province and centrally run city (Provincial People's Committee) issues a decision to inspect the overall management of merit money and sponsorship at historical and cultural relics in the province, which clearly states some of the following contents:

- Inspection purpose: synthesize and evaluate the management of merit money and sponsorship at historical and cultural relics. Through inspection work, it helps organizations and individuals who are owners or assigned to manage and use relics to self-manage merit and sponsorship money in a transparent and clear manner to create trust and bring common benefits to the community, contributing to local cultural, economic, and social development.

- Subjects of inspection: historical and cultural relics that have been granted relic classification certificates by competent state agencies or included in the local relic inventory list according to the provisions of the Law on Cultural Heritage.

- Inspection content: reception, management, use of merit money, sponsorship of monuments and festival activities; consider opening an account, opening a book to record revenue, payment of charity money, sponsorship, content of using merit and sponsorship money, and monitoring the receipt, counting, and use of merit and sponsorship money at monuments.

- Inspection period: 2023.

- Assign responsibilities:

+ The Department of Finance presides and coordinates with the Department of Culture, Sports and Tourism and the Department of Home Affairs to advise and assist the Provincial People's Committee in directing and guiding the implementation of overall inspection of the management of merit and sponsorship money at relics in the province; summarize inspection results in the province (Form No. 03 and 04 attached); submit to the Chairman of the Provincial People's Committee for approval; and send to the Ministry of Finance before March 31, 2024.

+ The Department of Culture, Sports, and Tourism has a document attached with a list of relics that have been granted a relic ranking certificate by a competent state agency or included in the local inventory of relics according to the provisions of the Law on Cultural Heritage, sent to the Department of Finance and district-level People's Committees as a basis for inspection.

+ The Chairman of the District People's Committee directs and organizes the inspection of the management of donation money and sponsorship at historical-cultural relics in the district.

- Funding for inspection activities is guaranteed according to the prescribed regime from the 2024 regular budget estimate of the agency or unit assigned by the competent authority to preside over the implementation of the inspection as decided by the locality.

(2) For district-level People's Committees

The Chairman of the District People's Committee assigned the Head of the Finance and Planning Department to preside and coordinate with relevant agencies to advise and assist the Chairman of the District People's Committee in performing the following tasks:

- Submitting to the Chairman of the District People's Committee a decision to establish an inspection team consisting of: The head of the inspection team is the Head of the Finance and Planning Department. Members include representatives of the Department of Finance and Planning, the Department of Culture and Information, the Department of Internal Affairs, and the District Inspectorate.

- Submitting to the Chairman of the District People's Committee an official dispatch with a report form to send to each organization and individual who are the owner or are assigned to manage and use the monument at the district level, please report the amount of revenue and expenditure of donation and sponsorship money at the monument (Form No. 01 and No. 02 attached).

To avoid loss, sending official dispatches requesting reports and receiving reports from relic management entities can be done through the commune-level People's Committee (the commune-level People's Committee acts as the focal point to receive and transmit dispatches from the district-level People's Committee directly to relic management entities in the commune, receiving reports from relic management entities in the commune, and forwarding them to the Finance and Planning Department).

- Directing the Inspection Team to carry out direct inspection at each relic in accordance with the inspection content stated in the decision of the Chairman of the Provincial People's Committee and within the list of relics that have been ranked as relics by a competent state agency or included in the local inventory of relics according to the provisions of the Law on Cultural Heritage (provided by the Department of Culture, Sports, and Tourism).

- At the end of the inspection, summarize the inspection results report (Forms No. 03 and 04 attached), submit it to the Chairman of the District People's Committee for approval, and send it to the Department of Finance. The time for the district level to send reports to the provincial level is decided by the locality, ensuring that the provincial level synthesizes the report and sends it to the Ministry of Finance before March 31, 2024.

More details can be found in Official Dispatch 11752/BTC-HCSN dated October 30, 2023.

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