Thông tư 86/2020/TT-BTC

CIRCULAR

ELABORATING TO SPECIFIC DIET FOR HIGHLY ACCLAIMED SPORT TRAINERS AND HIGHLY ACCLAIMED ATHELETES

Pursuant to Law on state budget dated June 25, 2015;

Pursuant to Law on Sports dated November 29, 2006 and amendments thereto according to Law on Sports dated June 14, 2018;

Pursuant to Decree No. 36/2019/ND-CP dated April 20, 2019 of the Government on elaborating to Law on amendments to Law on Sports;

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

At request of Director General of Department of Public Expenditure;

Minister of Finance promulgates Circular on elaborating to specific diet for highly acclaimed sport trainers and highly acclaimed athletes.

Article 1. Scope and regulated entities

1. Scope: This Circular prescribes details and expense on specific diet for highly acclaimed trainers (hereinafter referred to as “trainers”) and highly acclaimed athletes (hereinafter referred to as “athletes”).

2. Regulated entities: Trainers and athletes who train and compete in:

a) National teams;

b) National youth teams;

c) Teams of sectors; Youth teams of sectors;

d) Teams of provinces and central-affiliated cities (hereinafter referred to as “provincial teams”); Youth teams of provinces and central-affiliated cities (hereinafter referred to as “provincial youth teams”);

dd) Highly acclaimed sports competitions as stated under Article 37 of Law on Sports in 2006 and amendments thereto in 2018;

e) Paralympics Games.

Article 2. Funding sources for implementation

1. State budget:

a) Central government budget shall guarantee expenditure on implementing diet for trainers and athletes affiliated to national teams, national youth teams, teams of sectors and youth teams of sectors and teams for the Paralympics Games;

b) Local government budget shall guarantee expenditure on implementing diet for trainers and athletes affiliated to provincial teams and provincial youth teams.

2. The Government encourages unions and National Sports Association, trainer management entities, athlete management entities and other relevant organizations to utilize other legitimate funding sources to supplement diet for trainers and athletes.

Article 3. Details and expenditure on implementing diet

1. Details and expenditure on implementing diet for trainers and athletes during training period:

a) Domestic training period: Refers to the total number of days in which trainers and athletes are present and training according to decisions of competent authorities; specific expenditure is as follows:  

Unit: VND/individual/day

b) Overseas training: Trainers and athletes during overseas training shall benefit from daily meals according to invitation or contracts signed between domestic athlete management agencies and overseas training facilities.

2. Details and expenditure on implementing diet for trainers and athletes during competition period:

a) During competition period for highly acclaimed sports events as stated under Clauses 2, 4, 5, 6, and 7 Article 37 of Law on Sports in 2006 and amendments thereto in 2018, trainer and athletes shall benefit from diet as follows:

Unit: VND/individual/day

b) During competition period of highly acclaimed sports events specified under Clauses 1 and 3 Article 37 of Law on Sports in 2006 and amendments thereto in 2018, trainers and athletes shall benefit from diet prescribed by event regulations (but not daily meal worth specified under Point a Clause 2 Article 3 of this Circular).

3. Other specific expenses for trainers and athletes:

a) Trainers and athletes summoned to national sports teams to prepare for SEA Games, Asian Games and Olympic Games shall benefit from meal worth of VND 480,000/individual/day for no longer than 90 days;

b) Trainers and athletes summoned to national sports teams and capable of winning gold medals at Asian Games, winning gold medals at youth Olympic games, eligible for participating in Olympic games and trainers, athletes participating in Paralympics Games shall benefit from diet worth of VND 640,000/individual/day;  

c) List of trainers and athletes benefiting from the meal worth specified under Point b Clause 3 Article 3 of this Circular shall conform to decisions of Minister of Culture, Sports and Tourism;  

d) During the period in which trainers and athletes benefit from specific expenditure according to Clause 3 Article 3 of this Circular, trainers and athletes shall not benefit from the meal worth specified under Clause 1 Article 3 of this Circular. 

Article 4. Expenditure on functional food for highly acclaimed athletes

Expenditure on implementing functional food for athletes is included in recurrent expenditure estimates – annual expenditure estimates on sports of entities.

Functional food for highly acclaimed athletes summoned to national sports teams and capable of winning medals at ASIAD, entering elimination rounds and participating in the Olympic Games and athletes participating in the Paralympics Games shall conform to decisions of Minister of Culture, Sports and Tourism.

Article 5. Estimate preparation and compliance

Preparation, allocation and compliance with estimates and settlement of expenditure on diet for trainers and athletes shall conform to Law on State Budget, Law on Accounting and guiding documents.  This Circular elaborates additional provisions on preparing estimates and accounting budget annexes as follows:

1. Prepare estimates:

When preparing state budget estimates annually, based on quota and plans for training, competing approved by competent authorities, Minister of Culture, Sports and Tourisms, ministries, central government authorities, and Departments of Culture, Sports and Tourism of provinces and central-affiliated cities shall prepare expenditure estimates for diet for trainers and athletes, include in budget estimates of their levels, send to finance authorities of the same levels for consideration, and submit to competent authorities for consideration and allocation of expenditure for implementation as per the law. 

2. Expenditure on diet for trainers and athletes shall be accounted for under Section 6400 – Other personal payments, more specifically, Sub-section 6401 - Meal cost and respective chapters, sections, clauses under applicable budget annexes.

Article 6. Implementation

1. Minister of Culture, Sports and Tourism, heads of ministries, central government agencies, and Chairpersons of People’s Committees of provinces and central-affiliated cities are responsible for the implementation of this Circular.

2. Based on task requirements and ability to balance local government budget, on the basis of consulting expenses specified under this Circular, People’s Councils of provinces shall decide on specific diet for other trainers and athletes training and competing in local divisions in a manner conforming to Law on State Budget and applicable regulations and law.

Article 7. Entry into force

1. This Circular comes into force from January 1, 2021.

2. Circular No. 61/2018/TT-BTC dated July 26, 2018 of Ministry of Finance on expenditure details and amount for diet for highly acclaimed trainers and athletes shall expire from the effective date hereof.

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