Specific expenditures in the protection and promotion of monument values in Vietnam

Specific expenditures in the protection and promotion of monument values in Vietnam (Internet image)

1. Specific expenditures in the protection and promotion of monument values in Vietnam

According to the provisions of Clause 2, Article 15 of Circular 04/2023/TT-BTC, specific expenditures in the protection and promotion of monument values in Vietnam include:

- Expenses for information dissemination, promotion about the monument;

- Costs for hanging, placing signs, decorations, sound, and lighting to attract visitors, tourism, and monument research;

- Expenses for ensuring public order, health, food safety, environmental protection, fire and explosion prevention, disaster prevention, and disease control;

- Regular maintenance, repair of the monument; expenses for restoration and recovery of the monument (in cases where state budget investment has not been provided or is insufficient);

- Regular maintenance, repair; renovation, upgrading, new construction of ancillary works related to the monument including office buildings, guest houses, dining areas, kitchens, restrooms, internal roads, electric roads, water supply and drainage systems, parking lots, perimeter walls, and other similar works in accordance with legal regulations;

- Expenses for applying science and technology, digital technology to enhance the experience of visitors, tourism, and monument research;

- Expenses for planting and caring for flowers and ornamental plants within the monument area;

- Costs related to transferring property rights according to civil law; auctioning property; valuing precious metals and gemstones; appraising artifacts allowed for purchase, exchange, gift according to legal regulations;

- Expenses for incense, flowers, offerings, candles;

- Charity and humanitarian activities expenses;

- Other expenses depending on the reality of each type of monument and the entity that owns or is entrusted with managing, using the monument.

2. Guidance on the Management and Use of Funds for Monument Restoration and Recovery in Vietnam

The management and use of funds for the restoration and recovery of monuments are specifically provided in Article 16 of Circular 04/2023/TT-BTC as follows:

- The Chairman of the Provincial People's Committee shall assign the Department of Culture, Sports, and Tourism to preside over the following tasks:

+ Open a separate account at the State Treasury to reflect the receipt, management, and use of donations and sponsorships for the restoration and recovery of monuments;

+ Develop and submit to the Provincial People's Committee for issuance of a document regulating the restoration and recovery of monuments in the locality, which specifically includes the following contents: deadline and method of fund transfer, responsibility for fund transfer by the units entrusted with managing and using the monuments in the provincial area; selection list of monuments needing restoration and recovery; allocation of funds, settlement of funds; inspection and supervision of implementation; reporting policies; assignment of responsibilities to agencies, units, and other related matters.

- The costs for receiving and managing donations and sponsorships for the restoration and recovery of monuments by the Department of Culture, Sports, and Tourism shall be ensured by the state budget, arranged in the annual regular expenditure estimates according to the provisions of the law on the state budget and decentralization of the state budget.

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