CIRCULAR guide financial management program national tourism promotion period 2013-2020 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 76/2013/ND-CP on July 16, 2013 of government functions, tasks, powers and organizational structure of the Ministry of culture, sports and tourism;
Implementation of decision No. 2151/QD-TTg dated 11 November 2013 of the Prime Minister approving the programme of national tourism promotion the period 2013-2020, Minister of finance, Minister of culture, sports and tourism issued a joint circular guide financial management program national tourism promotion period 2013-2020.
I. GENERAL PROVISIONS article 1. Scope this guidance circular management mechanism, using the funding support from the State budget to implement the program of national tourism promotion the period 2013-2020 by decision No. 2151/QD-TTg dated 11 November 2013 of the Prime Minister approving the programme of national tourism promotion the period 2013-2020 (hereafter referred to as the program).
Article 2. Application object 1. The unit hosted the program: the tourism promotion organization under the Ministry of culture, sports and tourism; ministries, ministerial agencies; locality; Tourism Association; the tourism business and other units specified in decision No. 2151/QD-TTg dated 11 November 2013 of the Prime Minister.
2. The units involved: ministries, ministerial agencies; locality; Tourism Association; the tourism business and other units.
3. The agencies and units related to the construction, program implementation, program management and funding agency support.
Article 3. Funding the programme funding programme is supported from the source: the central budget, local budget, contributions of enterprises and other legal sources.
Article 4. General principles of the financial management for the program 1. State budget support program through the unit hosted the program. The unit hosted the program using State budget funds to support your purposes, savings, efficiency in the correct current spending regimes and costs for program content are specified in this circular.
2. With regard to the content of the genus yet to be the norm, the unit hosted the program responsible for the spending decisions as well as the accuracy and honesty of the expense vouchers attached.
3. for expenses as a rule to make the bidding shall apply under the provisions of the law of tenders.
4. Funding contributions of enterprises, funds raised from legitimate sources and funds obtained with money on the sidelines of the tourism promotion activities in the country are to be fully present in the settlement program. Funding obtained with money on the sidelines of the tourism promotion activities in the country must be reduced except on the support from the State budget.
5. The Unit participated in the program have registered or have contracts with unit chaired the program but not arbitrarily joined to reimburse the entire cost of that unit chaired the program costs such as airfare, costs and other expenses. Chaired the program unit containing the appropriate measures to ensure that the withdrawal be refunds, the State budget does not account for damage to the support unit host program.
6. The unit hosted the program is responsible for the full set of documents by the right content, time, location, and arise from the root. Chaired the program unit is responsible for the accuracy and honesty of the vouchers, invoices made. Economic contract of unit chaired the program with the service providers should be clear, specific and clearly value the service does not include commissions.
II. content and the LEVEL of FUNDING FROM the STATE BUDGET article 5. Genus genus content content to perform the task and the solution of the program prescribed in clause 2 article 1 decision No 2151/QD-TTg dated 11 November 2013 of the Prime Minister approving the programme of national tourism promotion the period 2013-2020 to be directed as follows: 1. advocacy activities promoting Vietnam tourism promotion abroad: a) the Organization of the program promotion of tourist destinations overseas: Vietnam-travel expenses, fees, insurance costs: depending on the scale, nature and funding to implement the program, presided over the unit heads the program decided not to exceed 4 people for the unit hosted the program and not too 1 for the unit to join the program;
-Event costs: costs, venue rental costs, rent, equipment, tea party invitations, documentation costs (including the cost of shipping materials abroad). The case needs a party of trade, trade costs by the Minister of culture, sports and tourism.
b) Organization, participated in the international tourism fair in the key markets and potential:-travel expenses, fees, insurance costs for staff of the host program: + for fairs held in Europe: support costs a maximum of 3 officers for the fair from 15 Vietnam business participation; supports a maximum of 2 officers for Vietnam businesses with less than 15 participants;
+ For the fair held in the other markets: support costs a maximum of 3 officers with respect to the fair from 20 businesses participated in Vietnam; support costs a maximum of 2 officers for having less than 20 enterprises participated in Vietnam.
For special cases, the Organization of fairs and events associated with the national culture, to enhance tourism promotion performance takes the number of officers involved more then the number of officers by the Minister of culture, sports and tourism.
-Rent of premises and design, the staging of the booth;
-The cost to the Organization of Vietnam tourism General booth at the travel fairs;
-Cost of an opening (if it is a private exhibition of Vietnam): invitation, reception, decoration, sound, light; costs for performing arts group (if any);
-The cost of organizing the Conference, seminar (if available at the major international fairs): the cost of renting the Hall, equipment, invitations, documents (including cost of shipping documents), tea party, translation;
-Advertising costs for organizing the fair.
c) promote Vietnam tourism on a number of international media, including the tv channel, the travel and Leisure magazine, large sheets advertising, online ads include: genus program production, products to promote tourism; the cost of renting the waves, broadcast and posting of promotion up the mass media.
d) institutions for the traveling and media unit, the foreign press to survey Vietnam destinations, products and services:-support for accommodation costs, transportation in Vietnam for international guests;
-Fee for the work unit's officers chaired the program perform reception, hosted survey;
-The cost of organizing the Conference, seminar (if available);
-Welcome reception (if applicable).
DD) Organization, participation in conferences, workshops abroad to promote Vietnam tourism (Conference, workshop on Vietnam tourism investment promotion in key markets and market potential; join workshops, International Conference on the promotion of tourism in the region and the world; enlist the travel Forum international economic, strengthened advocacy activities promote Vietnam tourism):-travel expenses, fees, insurance costs: depending on the scale, nature and funding to implement the program, presided over the unit heads the program decided not to exceed 3 for single host programs and no more than 1 person for the unit to join the program;
-The cost of organizing the Conference, workshop: the venue rental costs, the cost of equipment hire, decorations, invitations, documents (including cost of shipping documents), high tea, the cost of hiring a translator (the Vietnam case is held conferences, workshops).
2. advocacy activities, promote, promote tourism in the country: a) the Organization of major tourist events in the country as national tourism Year, cultural events, major sports.
b) propaganda, promoting tourism on some reputed newspapers, magazines in the country: the cost of articles, photo tourism promotion; the cost of posting up the press. The unit hosted payment program funding for the press agency after subtracting commissions (if any).
c) held conferences, seminars on tourism promotion in order to strengthen the link between the ministries, local, domain, domain; the link between the State and enterprises; the Organization of the Symposium on tourism development, tourism promotion of international and regional organizations aimed at advocacy, promote tourism in Vietnam.
d) build, rent, maintenance and servicing of large sheet billboards to promote the image of national tourism in the tourist zone, country, international, at some Joker has great tourist traffic, the main intersections in major cities.
DD) jointly organised the fair, international tourism events in the country; Welcoming the caravans, the international press:-for content organized the fair, international tourism events in the country, including the genera: content + travel expenses, fees, insurance costs for staff of the host program;
+ The cost of rent, lease and design, the staging of the booth;
+ The cost to organize travel Vietnam's general store;
+ Opening organization costs: invitation, reception, decoration, lighting, sound, performance art (if available);
+ The cost of organizing the Conference, workshop: the cost of renting the Hall, equipment, materials, tea party (including cost of shipping documents);
+ Advertising costs for organizing the fair, events.
-For welcoming the caravans, the international press: the similar genus content specified in point d of paragraph 1 article 5 of this circular.
3. Develop marketing serves electronic promotion of tourism: a) the genus build and maintain the portal promotion and travel transactions;
b) Genus build electronic publications;
c) Genus promote on social networking sites and other forms of promotion through the internet: the genus made producing the program, to promote the article, posted cost, promote on social networking sites and internet;
d) Spend to build the database serves to promote tourism promotion through the internet;
DD) Genus developed amenities promote tourism for handheld devices (mobile phones, tablets and other devices);
e) Spend developing other forms of electronic marketing serves the promotion, the promotion of tourism.
4. Organization of production of publications, articles serve the tourism promotion: a) the choice of the sample design, tourism promotion products:-Chi organized the contest to choose the sample travel promotion products: compilation of the examinations, examination, exam results, fostering the Organization Committee members , prizes and awards organizations;
-Rent design tourism promotion items.
b) Genus produce publications, tourism promotion items with many forms, textures and different languages.
c) film production Spending, advertising and other categories such as arts programs on travel Vietnam in the form of the program, tapes, discs, memory cards.
Article 6. The support level of funding from the State budget of 1. Support 100% of the funding for the activities of the Central Agency chaired (for project funding currency sideline activities such as advertising revenue, commissions, funding must be reduced to the funding support from the State budget).
2. support not so 70% of funding for these activities by the central agencies, the involvement of the local tourism association, tourism enterprises and other units.
3. Supports not more than 50% of the funding for the activities of specialized tourism association, tourism enterprises and other units.
Article 7. Costs 1. Genus Conference, workshop on the promotion of tourism in the country and work for domestic travel objects according to the Agency's decision to approve the program and chaired the program to perform the work on tourism promotion follow circular No. 97/2009/TT-BTC on 06 July 2010 of the Ministry of finance regulations diem genus mode, organized the Conference for the State bodies and public business units (or the text modified, supplemented if applicable).
2. The genus held conferences, seminars in the country and international nature have invited foreign guests, the international delegation to Vietnam (the traveling unit, media, foreign press on Vietnam destinations, survey products and tourist services) perform as specified in circular No. 01/2009/TT-BTC on 06 January 2010 of the Ministry of finance regulation the spending regime welcomes foreigners to work in Vietnam, spent organizing the Conference, International Conference in Vietnam and in-country living expenses (or the text modified, supplemented if applicable).
3. a fee for the work payments Spending object to go overseas to make, taking the tourism promotion program as specified in circular No. 102/2012/TT-BTC on June 21, 2012 of the Ministry of finance work fee regulations for public servants short term travel abroad due to the State budget guarantees funding (or the text this page modifications, if any).
4. The genus build and maintain the portal promotion and tourism transactions, build electronic publications, building the database serves to promote tourism promotion through the internet perform as specified in circular No. 194/2012/TT-BTC on November 15, 2012 of the Ministry of finance to create spending guidelines for electronic information in order to maintain normal operations of the body, the unit using the State budget and circular No. 19/2012/TTLT-BKHĐT-BTC-BTTTT on Feb. 15, 2012 of the Ministry of finance and the Ministry of planning and investment, Ministry of information and communication on management and use of funds of the national programme on the application of information technology in the activities of the State bodies (or the text additional amendments if available).
5. for the contest to choose, design templates, sample tourism promotion products, made in accordance with circular No. 43/2012/TTLT-BTC-BLDTBXH on March 14th, 2012 of the Ministry of finance and the Ministry of labor, invalids and Social Affairs regulating the content and operational spending contest skilled levels (or the revised text additional, if any).
6. expenses have special properties such as: advocacy, promote Vietnam tourism on the media in the country; event travel in and outside the country; translate abroad, develop amenities promote tourism; development of electronic marketing form serves to promote tourism; the sample design, selection of tourist products; the production of publications, tourism promotion items; the production of newsreels, ads about Vietnam travel as a tape drive, mobile memory card; The unit hosted the program implemented under the provisions of the law of tenders. Heads of unit chaired the program decisions and is responsible for approving the bidding results and funding levels for the content specified in this paragraph.
Article 8. For tourism promotion activities of the local people's committees of provinces and cities under central based on the guidelines on the content and the costs specified in this circular to build tourism promotion projects, planning, arranging funding to implement the project from the local budget and sources of financing other legal according to the rules the State budget law and the provisions of this circular.
III. PLANNING, allocation, ADJUSTED COST ESTIMATION, ADVANCE, PAYMENT, CHECK, monitoring article 9. Planning and allocation of cost estimation 1. Plan a) Before 30 June each year, subject to the provisions of article 2 of this circular pursuant to the plan, the direction of travel promotion program of the Ministry of culture, sports and tourism, suggested the mission and funding of next year sent the Ministry of culture , Sport and tourism;
b) the Ministry of culture, sports and tourism synthesized the needs of plan implementation support funding program of the unit hosted the program consists of the subdivisions, the Ministry of culture, sports and tourism, the ministries, the Association of tourism, business tourism, the local (local cases have the project of national tourism promotion was the Minister of culture Sports and travel, choose done from the funding programs of the national tourist promotion) and the other units sent the Ministry of finance together with the annual budget estimates;
c) basing the ability of balancing the State budget, the Finance Ministry reported the Government submitted to the National Assembly decided for the central budget funding support program and arranged in the estimation of the annual State budget of the Ministry of culture, sports and tourism (including funding for the Unit Ministry of culture Sports and travel, and funding for other units).
2. Allocation of cost estimation: a) the base of the central budget estimation arranged for tourism promotion program in the country, the Ministry of culture, sports and tourism posted the layout variant expected funding for each project with a detailed presentation of the implementation to the Treasury to verify and comments in writing;
b) after the opinion of the Ministry of finance, the Ministry of culture, sports and Tourism approved the program of national tourism promotion budget year, decided to allocate the funding estimates for the unit directly under the program, presided and announced plans to support under the scheme from the program for the program, presided over the unit.
Article 10. Cost estimation adjustments 1. For the unit hosted the program directly under the Ministry of culture, sports and tourism: If the adjustment changes the name, the main content of the project or change the funding limit for each project but does not change the total funding has been arranged for the subdivisions (has been the Ministry of finance and the Ministry of culture Travel, sports, and issued the decision to allocate a estimates), the Ministry of culture, sports and tourism of the unified opinion of the Ministry of Finance before deciding to adjust.
2. for the unit hosted the program not directly under the Ministry of culture, sports and tourism: If the adjustment changes the name, the main content of the project or change the funding limit for each project but does not change the total funding has been arranged for each unit (project estimation was the Ministry of finance and the Ministry of culture assessment , Sports and tourism has announced funding of budget support), the unit hosted the program just made adjustments after the opinion of the Ministry of culture, sports and tourism and the Ministry of finance.
Article 11. Advance, payment, settlement and General transfer of funds 1. Advance payment, funding for the program owner unit is the unit of Ministry of culture, sports and tourism: a) an advance of funds:-the unit perform advance withdrawal of funds in the State Treasury where the unit of account opening to the tourism promotion mission was approved.
-The State Treasury control, payment for each program's mission as defined by the Ministry of finance about the management mode, allocate, pay expenses the State budget through the State Treasury, current spending regimes and the provisions of this circular.
The extent of the advance funding: base the decision to approve the detailed estimation and related records, the State Treasury made advance units chaired the program according to the progress of implementation of the scheme but must not exceed 70% of funding the State budget support has been assessed. The case of the expenses incurred in foreign countries, the State Treasury consider the rate of advance of the base contract signed with the foreign service provider, records, vouchers, valid (must not exceed cost has been approved).
b) settlement funding: during 30 working days from the end of the project, the unit hosted the program report project funding (including funding obtained on the sidelines of the program implementation) to send the competent authority approval.
During the period of 15 working days from the date of the report of the unit and the full record certificate from the relevant competent bodies, evaluation and decision approving settlement funding support for the project.
Pursuant to decision approving settlement of competent bodies and records, vouchers, documents, node-level Treasury funding for the project implementation unit host program.
2. Advance and payment of funds for the program, presided over the unit not the subdivisions, the Ministry of culture, sports and tourism (Tourism Association, tourism enterprises and other objects ...): a) the advance funding: base text of the Ministry of culture, sports and tourism to announce funding support for the project budget of the unit Unit, chaired the program authority approval of the project, cost and send the Finance Ministry to consider granting advance funding for implementation.
The time limit for submitting the profile suggested the advance funding is consistent with the progress of the project but not later than 30 November of the year of the report. During 10 working days from the date of application of the proposed subdivisions presided over the program, the Ministry of finance evaluation and the level of funding support for advance units made.
-The profile of the advance funding including: +, suggested the advance funding;
+ The decision approving the project, estimation of the details of the competent authority;
+ Project and cost has been approved;
+ Progress and duration of the project according to plan.
-The maximum advance Rate is 70% of the State budget funding support under cost has been approved. The case of the expenses incurred in foreign countries, to base the contract signed with the foreign service provider, records and documents, duly to consider the rate of advance (maximum cost has been approved).
b) settlement expense:-each settlement scheme: maximum 30 working days after the end of the project, the unit hosted the program full set up voucher report project funding to send the competent authority approval and sent the Ministry of finance to consider the next level or withdraw funding support has been outstanding.
During the period of 15 working days from the date of the report of the unit and the full record of the relevant certificate from the Ministry of finance, evaluation and decision support for funding approval for the project. Funding support under the settlement does not exceed the funding plan to support the approved program.
-Settlement: unit chaired the program is responsible for the synthesis report the funding support for the entire scheme of the program authority approval and sent the Ministry of finance and the Ministry of culture, sports and travel before June 15 in January next year.
3. General payment and funds transfer: at the latest on 31 January the following year, the Ministry of culture, sports and tourism settlement sum of funding tourism promotion program of the year by audience unit chaired the program and program content to send the Ministry of finance. During the 30 days, the Ministry of finance and the General synthetic evaluation on the State budget settlement, at the same time notify the Ministry of culture, sports and tourism.
The transfer of funding tourism promotion program of the year made under the provisions of the current law.
Article 12. To check, monitor 1. The Ministry of culture, sports and tourism is responsible for monitoring the operation of the tourist unit chaired and participated in the program unit.
2. host unit and units participated in the program have a responsibility to provide adequate documentation and is subject to the inspection, testing, monitoring the use of State funding support of the functional management agency regulations.
3. in case of arising of the account funds are recovered through the inspection of the function body, the unit hosted the program is obliged to reimburse the State budget and the report on the Ministry of finance and the Ministry of culture, sports and tourism of the results according to the provisions of the law.
4. Unit chaired the program slow the settlement funding will support withdrawn funds deposited, pause your account other tourism promotion assistance are made and are not considered to support the new program.
IV. IMPLEMENTATION article 13. Effect 1. This circular effect since December 27, 2014.
2. In the process of implementing if there difficult obstacles, suggest the agency unit concerned, reflection on the Ministry of finance and the Ministry of culture, sports and tourism, to study the instructions./.