Circular No. 07/2009/TT-BTC guides the forms for publicly disclosing the management and use of state assets and reporting data on the situation of managing and using state assets.

CIRCULAR

GUIDELINES FOR SAMPLE FORMS IMPLEMENTING PUBLIC DISCLOSURE OF MANAGEMENT AND USE OF STATE ASSETS AND REPORTING STATISTICAL INFORMATION ON THE MANAGEMENT AND USE OF STATE ASSETS

Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 115/2008/QĐ-TTg dated August 27, 2008, the Government issued Decision No. 115/2008/QĐ-TTg on public disclosure of management and use of state assets at state agencies, public service organizations, and organizations entrusted with the management and use of state assets.

The Ministry of Finance provides guidelines for sample forms implementing public disclosure of management and use of state assets and reporting statistical information on the management and use of state assets as follows:

Part I

GENERAL PROVISIONS

1. This Circular guides sample forms for implementing public disclosure of management and use of state assets and reporting statistical information on the management and use of state assets at state agencies, public service organizations, political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations (hereinafter referred to collectively as agencies, units, and organizations) entrusted with the management and use of state assets in accordance with Article 1 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister promulgating regulations on public disclosure of management and use of state assets at state agencies, public service organizations, and organizations entrusted with the management and use of state assets (hereinafter referred to collectively as Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister).

2. State assets within the scope of regulation of this Circular include: buildings, structures, construction works, means of transportation, other assets defined as fixed assets (tangible) under the fixed asset management regime formed from state budget funds, with state budget origins; assets that are aid, gifts, donations from domestic and foreign organizations and individuals established as state ownership and assigned to agencies, units, and organizations for management and use.

3. Public disclosure of activities related to investment in constructing office premises, public works, and other construction projects within the field of basic construction investment shall be implemented in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005, of the Ministry of Finance guiding the implementation of financial transparency regulations regarding the allocation, management, and use of capital for basic construction investment from state budget funds.

Part II

SPECIFIC PROVISIONS

1. Guidelines for sample forms implementing public disclosure of management and use of state assets as stipulated in Articles 5, 6, 7, and 8 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister are as follows:

1.1. For the content of public disclosure of budget estimates, quantities, types, plans; forms of investment, procurement, and provision of state assets and results of implementation as stipulated in Clause 2 of Article 5 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, it shall be carried out according to Model Form No. 01 attached to this Circular.

Agencies, units, and organizations allocated budgets to implement investment, procurement, and provision of state assets must disclose investment, procurement, and provision of state assets according to Model Form No. 01 mentioned above no later than 30 days from the date of completion of procurement and provision of state assets.

In cases of procurement of assets with a value of 500 million VND or more and certain other procurement contents, if necessary, Ministries, ministerial-level agencies, and central-level agencies (hereinafter referred to collectively as Ministries and central-level agencies) and People's Committees of provinces shall specify public disclosure of budget estimates, quantities, types, plans; forms of investment, procurement, and provision of state assets before signing procurement contracts for agencies, units, and organizations under their jurisdiction.

1.2. For the content of public disclosure of management and use of state assets as stipulated in Article 6 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, it shall be implemented as follows:

- Regarding public disclosure of management and use of state assets as stipulated in Clause 1 of Article 6 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, it shall be carried out according to Model Form No. 02A attached to this Circular.

- Regarding public disclosure of leasing of state assets as stipulated in Clause 2 of Article 6 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, it shall be carried out according to Model Form No. 02B attached to this Circular.

Agencies, units, and organizations directly entrusted with the management and use of state assets must disclose according to Model Forms No. 02A and 02B mentioned above annually, no later than 30 days from the end of the calendar year.

For assets such as office premises, cars, specialized machinery and equipment valued at 500 million VND or more, or other assets, if necessary, Ministries and central-level agencies and People's Committees of provinces shall specify the time for disclosing leasing methods and rental prices before signing lease contracts for agencies, units, and organizations under their jurisdiction.

1.3. For the content of public disclosure of transfer, liquidation, sale, assignment, and other forms of ownership conversion of state assets as stipulated in Article 7 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, it shall be carried out according to Model Form No. 03 attached to this Circular.

Agencies, units, and organizations with assets transferred, liquidated, sold, assigned, or converted through other forms of ownership must disclose according to Model Form No. 03 mentioned above annually, no later than 30 days from the end of the calendar year.

1.4. For the content of public disclosure of management and use of assets received from aid, gifts, and donations as stipulated in Article 8 of Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, it shall be carried out according to Model Form No. 04 attached to this Circular.

Agencies, units, and organizations receiving assets from aid, gifts, and donations must disclose according to Model Form No. 04 mentioned above within 30 days from the date of receipt of assets from aid, gifts, and donations.

2. Guidelines for the reporting system on the implementation of public disclosure of management and use of state assets are as follows:

2.1. The agencies, units, and organizations directly managing and using state assets must submit reports on the implementation of public disclosure regarding the management and use of state assets at their own units to the same-level financial authorities and report to the higher-level management agencies within no later than thirty days from the end of the calendar year.

The reports on the implementation of public disclosure regarding the management and use of state assets shall be detailed according to the contents required to be disclosed as prescribed and accompanied by the Disclosure Forms specified in Section 1 Part II of this Circular.

2.2. Based on the contents of the reports on the implementation of public disclosure regarding the management and use of state assets of the agencies, units, and organizations under their jurisdiction, the Department of Finance shall compile and report to the People's Committees of provinces and centrally-run cities (hereinafter referred to as provincial-level People's Committees); the financial accounting agencies of ministries and central agencies shall compile and report to the respective ministries and central supervisory agencies.

2.3. The Ministers of Ministries, Heads of Central Agencies; Chairpersons of Provincial-level People's Committees shall stipulate the time for reporting on the implementation of public disclosure regarding the management and use of state assets for the agencies, units, and organizations under their jurisdiction.

2.4. The Ministries, Central Agencies; Provincial-level People's Committees shall compile and report on the implementation of public disclosure regarding the management and use of state assets under their jurisdiction, including assets such as office premises, means of transportation, and other assets with a book value of VND 500 million or more per asset, to the Ministry of Finance within no later than sixty days from the end of the calendar year for the Ministry of Finance to compile and report to the Government and the National Assembly as prescribed.

The reports on the implementation of public disclosure regarding the management and use of state assets shall be detailed according to the contents required to be disclosed as prescribed and evaluate the implementation of public disclosure at the agencies, units, and organizations under their jurisdiction.

3. Guidelines for reporting data on the situation of management and use of state assets at agencies, units, and organizations.

3.1. The content of the report on data regarding the situation of management and use of state assets at Clause 2 Article 9 Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister shall be implemented as follows:

- For the report on data regarding the situation of management and use of means of transportation serving work (cars) at agencies, units, and organizations directly managing and using state assets, it shall be carried out according to Disclosure Form No. 05A attached to this Circular.

- For the report on data regarding the situation of management and use of office premises at agencies, units, and organizations directly managing and using state assets, it shall be carried out according to Disclosure Form No. 05B attached to this Circular.

- For the report on data regarding the situation of management and use of other state assets, it shall be carried out when requested by competent state agencies.

3.2. The Ministers of Ministries, Heads of Central Agencies; Chairpersons of Provincial-level People's Committees shall stipulate the time for reporting data on the management and use of state assets for the agencies, units, and organizations under their jurisdiction.

3.3. The Ministries, Central Agencies; Provincial-level People's Committees shall compile data on the management and use of state assets at the agencies, units, and organizations under their jurisdiction, including assets such as office premises and means of transportation, and send them to the Ministry of Finance within no later than sixty days from the end of the calendar year for the Ministry of Finance to compile and report to the Government and the National Assembly as prescribed.

Specifically, for the report on the situation of management and use of cars serving work at agencies, units, and organizations, it shall be carried out regularly on June 30 and December 31 each year.

The consolidated report on data regarding the situation of management and use of state assets shall be carried out according to Disclosure Forms No. 05A and 05B mentioned above and detailed to each agency, unit, and organization directly managing and using state assets.

Part III

IMPLEMENTATION

1. This Circular takes effect 45 days from the date of signature.

2. The Ministers, Heads of Central Agencies, Chairpersons of Provincial-level People's Committees, and Heads of related agencies, organizations, and units are responsible for guiding the agencies, units, and organizations under their jurisdiction to implement this Circular.

3. Agencies, units, and organizations directly managing and using state assets that fail to implement public disclosure and fail to report on public disclosure and data on the situation of management and use of state assets as prescribed in Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister and the guidelines in this Circular of the Ministry of Finance shall have their financial authorities at the same level temporarily suspend the allocation of funds for investment construction, procurement, renovation, upgrading, repair, maintenance, and upkeep of assets for those agencies, units, and organizations.

4. Repeal Circular No. 2879/TC-QLCS dated March 14, 2005 of the Ministry of Finance on reporting on the situation of procurement, equipping, and use of administrative and public service assets.

5. During the implementation process, if there are any difficulties, please reflect them to the Ministry of Finance for research and appropriate supplementation and amendment./.