Circular 67/2019/TT-BTC expenses for archaeologist excavation using State budget

CIRCULAR

On regulating content and level of expenses for archaeologist exploration, excavation using State budget

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

Pursuant to the Law on Culture Heritages dated June 29, 2001 and the Law on Amending and Supplementing the Law on Culture Heritages dated June 18, 2009;

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

Pursuant to the Decree No. 98/2010/ND-CP dated September 21, 2010 of the Government on detailing a number of articles of the Law on Cultural Heritage and the Law Amending and Supplementing a Number of Articles of the Law on Cultural Heritage;

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

The Ministry of Finance promulgate the Circular on regulating content and level of expenses for archaeologist exploration, excavation using State budget

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

a) This Circular regulating content and level of expenses for archaeologist exploration, excavation using State budget.

b) For non-refundable aids or targeted, addressed supports of domestic and foreign organizations, individuals for archaeologist exploration, excavation projects, content and level of expenses shall be implemented as regulated by the sponsor (if any) or by management authority after agreement between sponsor representative and Ministry of Finance (if any); in case there are no regulation by the sponsor or sponsor representative and the Ministry of Finance, provisions of this Circular shall prevail.

2. Subjects of application

This Circular shall apply for authorities, units, organizations, individuals related to archaeologist exploration, excavation activities using State budget.

Article 2. Financial resource

1. State budget:

State budget for implementing archaeologist exploration, excavation activities shall be conduct under current decentralized budget management.

2. The State encourages the mobilization of socialization financial resource and other legal financial resource from authorities, organizations, individuals to perform archaeologist exploration, excavation activities in comply with law provisions.

Article 3. Expenditure content

1. Expenses for archaeological investigation, including: Remuneration for scientific and technical officials directly involved in the investigation; expert remuneration; hire labor; procure or rent investigative equipment; hire vehicles, accommodation of scientific, technical and consultants.

2. Archaeological exploration expenses, including: Remuneration for scientific and technical officials directly engaged in exploration; expert remuneration; hire workers to dig and explore; purchase or rent equipment, supplies, tools, stationery; tents on the construction site; hire vehicles, accommodation rent of scientific staff and consultants; technical drawing, stamping patterns, taking pictures of monuments and relics; compensate for crops at exploration site.

3. Expenses for archaeological excavations, including: Remuneration for scientific and technical officials directly engaged in excavation; expert remuneration; hire workers to excavate and protect the scene; procure or rent equipment, supplies, tools and stationery for excavation; hiring vehicles and accommodation rent of scientific officials directly engaged in excavation and consultancy; technical drawing, stamping patterns, taking pictures of monuments and relics; crop compensation and site clearance for excavation; buy or rent machinery for excavation; handle and temporary preserve monuments and relics.

4. Expenses for adjustment and study of monuments and relics after exploration and excavation, including: Remuneration for scientific and technical officials directly engaged in revision and research; expert remuneration; hiring workers to adjust and preserve relics; procure or rent equipment, supplies and stationery for correction; rent warehouses, yards or build temporary warehouses for preservation of monuments and relics for adjusting, researching and making scientific dossiers; hire to analyze samples; attaching and restoring relics; measuring, photographing, setting up scientific records for relics; packaging and transporting relics to museums or storing place after excavation of each locality.

5. Expenses for seminars in service of archaeological exploration and excavation work; workshop to report the results of archaeological exploration and excavation and research results, adjusting monument and relics.

6. Expenses for building scientific record on archaeological exploration and excavation results, including: Expenses for writing preliminary reports and scientific reports; collection of research results and historical documents; selection of photos, drawings, and stamping patterns for reporting; print, duplicate report.

7. Expenses for operation of the apparatus of an excavation delegation or of an archaeological exploration and excavation project include: Expenses for electricity and water, communications, environmental sanitation, payment of wages and allowances for the managerial apparatus, other expenses (if any).

Article 4. Expenses levels

1. Remuneration for scientific and technical officials (who are persons of agencies competent to carry out archaeological exploration and excavation projects or who are sent to regularly and directly participate in archaeological exploration and excavation projects) shall be VND 300,000/person/day. The number of days used as a basis for payment of allowances is the actual number of days directly working at the excavation site or directly performing the task of adjusting archaeological artifacts according to the assignment and certified by the prime minister. Head of unit or head of project/project within the budget approved by competent authorities.

In addition to the above-mentioned allowances, scientific and technical officials are still entitled to the current salary regime, allowances and working-trip allowances as prescribed for administrative agencies and non-business public units.

2. Remuneration for scientific consultants for archaeological exploration and excavation work (who signs a contract to participate in scientific consultancy in the process of elaborating and executing projects on exploration and excavation archaeologists):

Scientific consultants participate in consulting archaeological exploration and excavation projects in the form of package consultancy contracts shall be VND 650,000/day/person; in addition to the above remuneration, scientific consultants are entitled to payment of room rent at the place of business trip, train and vehicle expenses (if any) according to the prescribed level of working-trip allowance regime applicable such administrative agencies and public non-business units.

3. Expenses for seminars in service of archaeological exploration and excavation work; workshop to report the results of archaeological exploration and excavation and research results, adjusting monument and relics. Expenses levels shall comply with current regulation on working-trip allowance, seminar expenses regime.

4. Expenses levels for worker on support for archaeologist investigation, exploration, excavation, relics’ collocation and adjustment; hiring for working site and temporary warehouse 24/7 security: Payment in accordance to dealing contract with locality worker wage: expenses levels shall be from VND 250,000 to 350,000 per day per person.

5. Expenses levels for written report of archaeologist exploration, excavation:

a) The maximum expense for primarily report: Shall not excess VND 4,000,000 for each report.

b) The maximum expense for scientific report: Shall not excess VND 12,000,000 for each report.

6. Expenses levels for scientific dossier formation:

a) The expenses for pattern and grave stamping: shall not excess VND 100,000/copy (A4), maximum shall not excess VND 150,000/copy (A3), VND 250,000/copy (A2), VND 450,000 (A0).

b) The maximum expenses for photographing of monument and relic: Shall not excess VND 25,000/picture (including working adjustment and printing fee for 9x12 picture).

c) Relic registration form (description of specialty, age, source and nature of the relic): Shall not excess VND 3,000 for each form.

d) Expenses levels for monument and relic painting measurement (overall ground of monument area, current ground of monument area, geographic layers, detail of architectural marks...shape and pattern of relics...): Payment shall be made according to the agreement base on daily wage and allowance expenses for official prescribed in Clause 1 Article 4 of this Circular.

7. Expenses for restore and rebuild archaeologist relics: Shall be paid according to the contract and on the basis of practical workload and within the scope estimated fund assigned by the competent authority.

8. Expenses for procurement or rent of equipment, supplies, tools and stationery in service of archaeological exploration and excavation; hire vehicles; tents at the construction site serving archaeological exploration and excavation; print, copy, duplicate records and reports; hiring to fill holes or preserving monument after exploration and excavation shall be based on current norms and actual prices of localities at the time of exploration and excavation and agreed upon in economic contracts submitted to competent authority for approval.

Unit assigned by the State for procurement and using management assesses supporting for archaeologist exploration and excavation activities funded by the state budget shall hold responsibility to comply with current regulations on procurement and using management of state assess; to submit the decision for handling assess after finishing the project.

9. Expenses levels for monument and relic movement or using sand to temporary protect underground monument and relic at the site; to hire warehouse, site to temporary preserve monument and relic; to hire necessary machinery to serve archaeologist exploration and excavation activities shall be paid under the contract and the basis of current norm regulation, locality price according to the Law on Price and guiding document of the law or actual price of the locality within approved estimated budget along with the principle of saving and effectiveness.

10. Expenses for operation of the apparatus of an excavation delegation or of an archaeological exploration and excavation: According to approved estimate budget on the basis of current expenses levels.

11. If that in the course of implementation, any other than the above expenses incurred, the unit assigned with the task of presiding over the archaeological exploration and excavation work shall coordinate with the concerned agencies in determining the specific content and expense level and submit it to the competent authority for approval.

Article 5. Budget estimate formation, acceptance and implementation

Budget estimate formation, decentralization, acceptance and implementation of state budget for archaeological exploration and excavation shall be conducted in accordance with current Law on State budget, Law on Accounting and guiding documents.

Agencies and units having the function assigned to conduct archaeological exploration and excavation shall elaborate expenditure estimates according to the contents and spending norms prescribed in this Circular and submit them to competent authorities for approval according to current decentralized budget management. For funding for the implementation of regular archaeological exploration and excavation projects, it shall be balanced and integrated into the annual State budget expenditure estimates of agencies and units; With regard to large-scale archaeological exploration and excavation projects implemented under decision of competent authorities, agencies or units in charge of exploration and excavation projects shall prepare budget estimates and submit them to competent authorities for approval according to current regulations on decentralization of state budget.

Expenses for implementation of archaeological exploration and excavation project shall be generated into annual State budget settlement of such agencies, units according to state budget decentralization.

Article 6. Implementation

1. The Minister of Culture, Sports and Tourist, Ministers and head of central agencies, Chairperson of Provincial People's Committee shall hold responsibility to command and organize to implement this Circular.

2. On the basis of the expenses levels prescribed in this Circular and the balance capacity of locality: Provincial People's Committees shall report to People's Councils of the same level on spending norms and the use of funding for conducting archaeological exploration and excavation work with appropriate state budget sources with actual local situation and ensure compliance with current regulations.

Article 7. Effect

1. This Decision takes effect on November 08, 2019.

The Joint Circular No. 104/2007/TTLT-BTC-BVHTTDL dated August 30, 2007 of the Ministry of Finance, the Ministry of Culture, Sports and Tourist on guiding a number of regulating content and level of expenses for archaeologist exploration, excavation using State budget shall be null and void from the effective date of this Circular.

2. Any problem arising in the course of implementation should be sent to the Ministry of Finance to review and settlement./.
 

For The Prime Minister

The Deputy Minister

Tran Van Hieu