Circular 61/2018/TT-BTC stipulating the content and level of expenditure to implement the nutritional regime for high-achieving coaches and athletes promulgated by the Minister of Finance

CIRCULAR

SPECIFIC EXPENDITURES ON NUTRITION REGIME FOR INSTRUCTORS AND ATHLETES OF HIGH-ACHIEVEMENT SPORTS AND EQUIVALENT AMOUNTS

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Government's Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 67/2008/QD-TTg dated May 26, 2008 of Prime Minister on particular nutrition regime for instructors and athletes;

At the request of the Director of the Department of Public Expenditure;

The Ministry of Finance promulgates a Circular on specific expenditures on nutrition regime for instructors and athletes of high-achievement sports and equivalent amounts.

Article 1. Scope and regulated entities

1. Scope:

This Circular sets forth specific expenditures and equivalent amounts on nutrition regime for instructors and athletes of high-achievement sports who practice, instruct and compete in teams below:

a) National teams;

b) National youth teams;

c) Teams of central-affiliated cities and provinces, teams of central-affiliated departments (hereinafter referred to as province/department teams);

d) Youth teams of central-affiliated cities and provinces, teams of central-affiliated departments (hereinafter referred to as province/department youth teams);

dd) Gifted teams;

e) Teams of urban districts, suburban districts, district-level towns, provincial-affiliated cities (hereinafter referred to as district teams).

2. Regulated entities:

a) Instructors, athletes who have practiced, instructed at sports training centers, sports aptitude schools;

b) Instructors and athletes who have performed tasks at high-achievement sports tournaments as prescribed in Article 37 of the Law on Physical Training and Sports.

Article 2. Sources of funds

1. State budget:

a) The central state budget shall provide a fund for nutrition regime for instructors and athletes in centrally-managed teams (national teams, national youth teams, department teams, department youth teams).

b) The local state budget shall provide a fund for nutrition regime for instructors and athletes in locally-managed teams (province teams, province youth teams, district teams, gifted teams).

2. The state recommends national sports federations, national sports associations, authorities of Instructors and athletes and relevant organizations shall utilize other legal revenue sources to give extra funds for nutrition regime for Instructors and athletes.

Article 3. Specific expenditures on nutrition regime and equivalent amounts

Nutrition regime expenditure amount shall be considered as a sum of money paid for one-day practice, training and competition of an instructor or athlete, in specific:

1. Specific expenditures and equivalent amounts on nutrition regime for instructors and athletes during their practice and training:

a) Local practice and training: considered as number of days that instructors and athletes present for practice and training subject to decisions of competent authorities; detailed amounts as follows:

Unit: VND/person/day

Particularly for instructors and athletes of high-achievement sports having potential for achieving medals, they are eligible for special nutrition regime during the practice to prepare for participation in SEA Games, ASIAD, Olympic Games equivalent to daily meal of VND 400,000/person/day for up to 90 days.

b) Overseas practice and training: considered as number of days mentioned in approval made by competent authorities on the basis of invitations or training or practice contracts entered into between local facilities authorized to train instructors and athletes and foreign facilities. The expenditure amounts on nutrition regime for instructors and athletes shall be balanced according to state budget estimates for physical training and sports announced by competent authorities in the beginning of the year. During the practice abroad, instructors and athletes are not eligible for the policies prescribed in Point a of this Clause.

2. Specific expenditures and equivalent amounts on nutrition regime for instructors and athletes during their competition:

a) Amounts:

Unit: VND/person/day

b) During the competition in regional, continental, or global sports games and other international sports tournaments, instructors and athletes are eligible for expenditure amounts on nutrition regime for as prescribed in the Charter of game or tournament (ineligible for daily meal prescribed in Point a of this Clause).

3. Expenditure amounts on nutrition regime for disabled instructors and athletes convened by competent authorities for practice, training and competition are as the same as those in Clauses 1 and 2 of this Article.

4. In other tournaments not held by the Ministry of Culture, Sports and Tourism, ministries, central branches and local governments but hosted by national sports federations, associations, instructors and athletes, during their competition, are eligible for nutrition regime as prescribed in the charter of tournament. Funding for nutrition regime shall be financed by units sending instructors and athletes to participate in tournaments and other sponsorships.

Article 4. Budget for tonics and functional foods for athletes

Budget for tonics and functional foods for athletes shall be set aside in the estimate of recurrent expenditures and sports budget allocated annually. The Ministry of Culture, Sports and Tourism shall decide budget for tonics and functional foods for athletes in national teams, national youth teams; Ministers, Directors of the Department of Culture, Sports and Tourism of provinces shall decide budget for tonics and functional foods for athletes in teams, youth teams, gifted teams under management of ministries, agencies, local governments.

Article 5. Making, enacting budget estimates and preparing final accounts

The making, enacting of budget estimate and preparation of final accounts from state budget to pay for nutrition regime for instructors and athletes of high-achievement sports shall comply with provisions under the Law on State Budget, the Law on Accounting and their guiding documents. This Circular provides guidelines for following matters:

1. Making and enacting of estimates:

Annually, in conjunction with making of state budget estimates, according to sports practice and competition targets and plans approved by competent authorities, the Ministry of Culture, Sports and Tourism, ministries and central agencies, the Departments of Culture, Sports and Tourism of provinces shall make expenditure estimates for nutrition regime for instructors and athletes of high-achievement sports and aggregate them to their budget estimates, and then send their budget estimates to finance authorities at the same administrative level for consideration and submit them to competent authorities for providing funding as prescribed. The allocation and enacting of estimates shall comply with the Law on State Budget and its guiding documents; expenditures on nutrition regime for instructors and athletes shall be included in ""Các khoản thanh toán khác cho cá nhân" (Other payments for individuals) in equivalent chapter, heading, sub-heading.

2. Final accounts:

Funding for nutrition regime for instructors and athletes of high-achievement sports in teams under management of central agencies shall be aggregated with annual state budget final accounts of the Ministry of Culture, Sports and Tourism, ministries and central agencies. Funding for nutrition regime for instructors and athletes of high-achievement sports in teams under management of local agencies shall be aggregated with annual local budget final accounts as prescribed.

Article 6. Implementation

1. The Minister of Culture, Sports and Tourism, heads of ministries, central ministries, the Presidents of People’s Committees of provinces shall direct and implement this Circular.

2. According to expenditure amounts prescribed in this Circular and local government’s ability to balance sources of funds: The People’s Committees of province shall request the People’s Council of province to decide expenditure amounts and use of the funding for nutrition regime for instructors and athletes in the province (including district teams) conformable with real circumstances in the province and in accordance with applicable regulations and laws.

Article 7. Entry in force

1. This Circular comes in force from September 15, 2018. Joint Circular No. 149/2011/TTLT-BTC-BVHTTDL dated November 7, 2011 of the Ministry of Finance and the Ministry of Culture, Sports and Tourism on guidelines for particular nutrition regime for instructors and athletes of high-achievement sports cease to be effective from effective date of this Circular.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

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