Monitor and promote the effectiveness of donations at relics in Nghe An

PV: Making merit when going to pagodas or places of worship, religious and belief establishments is an old habit of Vietnamese people. Could you please tell us the meaning of merit in religious and belief activities?

Mrs. Phan Thi Anh: "Merit" according to the old concept is morality in public life, social life to distinguish from private virtue, and merit according to the new concept is gratitude to society.

According to the “Dictionary of Practical Buddhist Terms”, merit is good deeds, beneficial functions that bring blessings to oneself and others. Thus, merit - at least in the context of religion in general and Buddhism in particular - is completely voluntary and does not necessarily have to be expressed through money.

A donation box is placed at Ong Hoang Muoi Temple (Hung Thinh Commune, Hung Nguyen District). Photo: Minh Quan.

Merit is expressed in spiritual places and is used for the maintenance or renovation of spiritual works. The offerings, merits, and sponsorship of organizations and individuals for relics and service activities in festivals and relics are carried out in the following forms: in money, in kind, in intangible assets such as labor days spent on caring for, protecting, repairing, renovating, embellishing, building facilities, equipment, environmental sanitation, and other works. This way of expressing sincerity is also a cultural beauty in the spiritual life of Vietnamese people.

PV:Donation money management is a controversial issue due to its sensitivity and complexity. Since it is not a state budget, requiring transparency is often difficult. So, how has donation money management been carried out in Nghe An in recent times?

Ms. Phan Thi Anh:Donation and sponsorship activities associated with the nature of festivals and relics are a tradition of Vietnamese people in general and Nghe An people in particular. However, the lack of transparency and openness with donation money can easily lead to disputes in the community and loss of trust in society, showing the need for clearer legal regulations.

In 2016, the People's Committee of Nghe An province issued Decision No. 18/2016/QD-UBND promulgating regulations on receiving, managing and using donations at historical and cultural relics and scenic spots in the area. In which, it clearly stipulates that the forms of donations include: donations in money, donations in kind and donations in labor.

For donations in kind, there must be written consent from the competent authority and the receipt of donations in kind must be recorded in the donation book detailing the types of artifacts, sizes, materials, weights, etc.

The merit table at Ong Hoang Muoi Temple. Photo: Minh Quan.

Merits in the form of labor (working days) or intelligence (participation, contributions, etc.) must be recorded in the merit book issued by the relic management unit.

For monetary donations, the relic management unit opens a local State Treasury deposit account to manage monetary donations.

Decision 18 also stipulates the process of using cash donations, according to which “The relic management unit or the relic management board, when authorized, shall develop a plan and estimate for using the donation source belonging to the management unit at the end of each year for the following year to submit to the competent authority for approval. Every year, the relic management units must prepare reports, finalize the collection and expenditure of donation sources and fully comply with the financial reporting regime as prescribed by law and send reports on the collection and expenditure of donation sources to the Department of Culture - Sports and the Department of Tourism for synthesis and monitoring”.

The Decision also clearly stipulates expenditures from the source of merit, including: Expenditures for the restoration and embellishment of relics (the source of merit from each relic is used for that relic); expenditures for regular activities at the relic; expenditures for labor contract allowances at the relic; retained for the local budget of the relic to be used for social welfare in the locality; allocated to the source of preserving and promoting cultural heritage to be used for preserving and promoting cultural heritage in the whole province. The Decision also stipulates the allocation of the source of merit.

Qua Son Temple (Boi Son Commune, Do Luong District) was renovated and embellished mainly from donations. Photo: Minh Quan.

It can be said that in the past time, with Decision 18/2016, Nghe An has done quite well in managing revenue and expenditure from organizing festivals and donations to sponsor relics. Every year, the revenue and plans for using donations from relics are fully reported by localities and units.

PV:The Ministry of Finance has just issued Circular 04/2023/TT-BTC guiding the management and financial revenue and expenditure for festival organization and donation money, sponsorship for relics and festival activities. Compared to the regulations of Nghe An province, what are the new points of this Circular?

Ms. Phan Thi Anh:Circular 04/2023/TT-BTC was issued by the Ministry of Finance on January 19, 2023 and took effect from March 19, 2023. According to this Circular, for relics and festivals organized by State agencies, the implementing unit must have an account at the State Treasury or a commercial bank to reflect the receipt, management and use of funds for organizing festivals in the form of transfer and electronic payment. For cases of receiving in cash, the units must assign a person to receive and open a book to record the full amount of money received.

Thus, compared to the regulations on receiving donations in Decision 18, the regulations in Circular 04/2023 have many similarities. However, the difference between Circular 04/2023 and Decision 18/2016 of the People's Committee of Nghe An province lies in the regulations on the use of donations. Circular 04 stipulates more clearly the management and use of donations and sponsorships in 5 types of relics, including: Relics that are also religious establishments; Relics that are also belief establishments; Relics under private ownership; Relics assigned to public service units for management and use; Relics assigned to the Relic Management Board for concurrent management and use.

For relics that are also religious establishments, relics that are also belief establishments, and privately owned relics, the heads of these establishments shall decide and be responsible for receiving, managing, and using donations and funding for the protection and promotion of the value of relics and festival activities, ensuring compliance with the provisions of the law on beliefs and religions, the law on cultural heritage, and other relevant laws.

As for relics assigned to public service units for management and use and relics assigned to the Relic Management Board for concurrent management and use, the provisions on expenditures in Circular 04 are similar to those in Decision 18/2016 of the People's Committee of Nghe An province.

People visit and worship Nguyen Xi Temple (Khanh Hop Commune, Nghi Loc District). Photo: Dinh Tuyen.

However, the difference is that Circular 04 stipulates that “the expenditure level is decided by the head of the organization or individual who owns or is assigned to manage and use the relic, ensuring that it is consistent with the actual situation, economical and effective; it is encouraged to follow the regime, standards and budget expenditure norms prescribed by competent state agencies”. Meanwhile, with Decision No. 18, the People's Committee of Nghe An province has stipulated the allocation according to specific percentages for expenditure items.

Thus, Circular 04 further promotes the autonomy of the heads of relics in managing and using donation money.

PV:How do you evaluate the significance of the issuance of Circular 04/2023/TT-BCT? In order for donation money to be used effectively, what needs to be done well by management agencies, religious establishments, and people?

Ms. Phan Thi Anh:The reason why the current management of donation money is prone to problems is because up to now, sponsorship activities for festivals and relics have been mainly viewed from a cultural and spiritual perspective. However, in recent years, as the source of donation money has become larger, it is considered appropriate to have clear and specific regulations on the financial aspect such as Decision 18/2016 of the People's Committee of Nghe An province and recently Circular 04/2023 of the Ministry of Finance.

It must be affirmed that merit or contributions, support for festival activities, for religious establishments in general are all goodwill and those who make merit always send their wishes and hearts. The management and use of merit money, if promoted in the right place, will spread more good things.

Ms. Phan Thi Anh - Head of Heritage Management Department (Department of Culture and Sports)

Doing this well will not only help charity and sponsorship activities become better and more transparent, but also help the field of relics and culture receive more attention and have more resources to preserve and promote the value of heritage and relics.

Using donations for the right purposes will contribute to promoting the value of relics and festivals associated with relics. In the photo: "Vomiting run" at the 2023 Con Temple Festival. Photo: Thanh Cuong.

In order for Circular 04 to come into practice and make effective contributions, it is necessary to do a good job of propaganda to concretize the provisions of the Circular. In addition, it is necessary to have the participation of localities, especially the Monument Management Boards, to issue specific regulations and rules for each of their monuments and festivals, because each monument and festival will have different scales, types, and ownership methods.

On the part of the people, when visiting and worshiping temples, they also need to make merit in a cultural way, such as not scattering coins but dropping money into the merit box. When supporting or donating cash or valuable materials, they need to record and sign in the merit book.

The Department of Culture and Sports will continue to monitor and supervise the reception, management and use of donations at relics, in order to enhance objectivity, transparency and create more long-term trust for people in religious and belief activities.

PV: Thank you for this interview!

Minh Quan