Circular No. 09/2006/TT-BTC guides the receipt, management, use, storage, and disposal of rescue and relief goods after their withdrawal from the national reserve warehouse.

CIRCULAR

Guidelines for receiving, managing, using, storing, and disposing of rescue and relief goods after being withdrawn from the national reserve warehouse

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Pursuant to the National Reserve Law No. 17/2004/PL-UBTVQH11 dated April 29, 2004;

Pursuant to the Government Decree No. 196/2004/NĐ-CP dated December 2, 2004 detailing the implementation of the National Reserve Ordinance;

Pursuant to the Government Decree No. 14/1998/NĐ-CP dated March 6, 1998 on state asset management;

The Ministry of Finance issues guidelines for receiving, managing, using, storing, and disposing of rescue and relief goods after being withdrawn from the national reserve warehouse as follows:

I. GENERAL PROVISIONS

Article 1. This Circular guides the receiving, managing, using, storing, and disposing of rescue and relief goods after being withdrawn from the national reserve warehouse and handed over to agencies, units under ministries, sectors, localities to promptly serve search and rescue operations, disaster prevention, mitigation, and disease control.

Article 2. This Circular applies to ministries, sectors, provincial People's Committees, the National Committee for Search and Rescue, the Central Steering Committee for Flood and Storm Control (hereinafter referred to collectively as ministries, sectors, and localities) and agencies, organizations, and individuals related to the receiving, managing, using, storing, and disposing of rescue and relief goods from the national reserve.

Article 3. Rescue and relief goods received from the national reserve shall be managed in accordance with this Circular and current general regulations on state asset management; they may only be used for search and rescue operations, disaster prevention, mitigation, and disease control.

II. SPECIFIC PROVISIONS

Chapter I. Handover of rescue and relief goods from the national reserve.

Clause 1. Basis for issuing goods:

- Issuing rescue and relief goods from the national reserve shall be carried out based on decisions by the Prime Minister or the Minister of Finance to serve search and rescue operations, disaster prevention, mitigation, and disease control.

- In urgent cases requiring immediate response to search and rescue tasks while awaiting written decisions from the Prime Minister or the Minister of Finance regarding the issuance of rescue and relief goods from the national reserve, the Director of the National Reserve Administration may use the fastest communication means to immediately direct the issuance of national reserve goods to promptly serve search and rescue operations, disaster prevention, mitigation, and disease control. Subsequently, all procedures for issuing goods must be completed within fifteen working days from the date of issuance.

Clause 2. Issuing entity:

The National Reserve Administration is responsible for preparing goods sources and issuance plans; closely coordinating with ministries, sectors, and localities in the allocation and receipt of goods according to decisions by the Prime Minister or the Minister of Finance.

Goods issued must meet quantity requirements, match specified types, ensure quality, and comply with stipulated timeframes. The handover of goods shall take place at the national reserve warehouse gate using the recipient unit’s transportation.

Heads of national reserve units directly issuing goods must proactively coordinate with local authorities' agencies and departments to quickly issue national reserve rescue and relief goods; simultaneously reporting implementation results to the National Reserve Administration for consolidation and reporting to the Minister of Finance and the Prime Minister.

According to directives from the Prime Minister or the Minister of Finance requiring immediate provision of rescue and relief goods for mission fulfillment, national reserve units are responsible for organizing transportation to deliver goods directly to receiving units as directed by the National Reserve Administration Director.

Clause 3. Receiving entity:

Ministries, sectors, and localities are responsible for directly receiving goods or allocating them to agencies and units directly managing and using rescue and relief goods. They must instruct and guide allocated agencies and units to promptly work with national reserve units to receive goods in accordance with current regulations.

Agencies and units allocated national reserve goods must contact regional national reserves to unify receipt times and locations, arrange personnel and vehicles to national reserve warehouses to receive goods promptly and timely.

Clause 4. Documentation and procedures for handover:

- National reserve issuing entities must strictly follow current regulations on national reserve warehouse issuance, specifically:

+ Prepare a handover record detailing the name, position, receiving unit, quantity, technical condition of each type of goods, along with the warehouse issuance form.

+ Goods issued must be accompanied by technical documentation, quality inspection forms, registration certificates (if applicable), and user manuals (if available).

- Receiving entities must present the original or certified copy of the decision by ministries, sectors, or localities regarding the issuance of national reserve rescue and relief goods. The receiver must have an introduction letter from their agency and a personal identification card or military/police ID (if they are military or police personnel).

- In urgent cases of issuing national reserve rescue and relief goods as stipulated in Point 1.1, Clause 1 of this Circular, when receiving goods at national reserve units, the receiver must present an introduction letter from their agency and a personal identification card or military/police ID. National reserve units must collect the introduction letter, prepare a handover record noting the receiver's ID number, receiving unit name, quantity of goods, vehicle license plate number, and provide accompanying documents and records to the receiving unit.

Chapter II. Receipt of rescue and relief goods from the national reserve warehouse.

Clause 1. Receipt of newly received goods from the national reserve warehouse.

After receiving rescue and relief goods from the national reserve warehouse, the unit must immediately process warehouse entry procedures, register assets, maintain complete records regarding quantity, quality, and type. Documentation accompanying the entry of goods into the warehouse shall be implemented in accordance with Point 1.4, Clause 1 of this Circular.

Clause 2. Re-entry of temporarily issued goods.

Temporarily issued goods used for rescue and relief purposes must be recovered and re-entered into the warehouse upon completion of the task, stored in accordance with Point 4.2, Clause 4 of this Circular.

Chapter III. Issuance of rescue and relief goods.

3.1. Authority to temporarily export goods for rescue and relief operations:

The Heads of Ministries and Sectoral Agencies, Chairpersons of Provincial People's Committees under the Central Government are authorized to decide on temporarily exporting goods from warehouses for rescue and relief operations, disaster prevention and mitigation, firefighting, epidemic control, and redistribution within their jurisdiction, as well as disposal and liquidation.

In cases of emergency where waiting for a decision from the competent authority before exporting goods for mission purposes may result in serious consequences, the Chairpersons of District and County People's Committees or equivalent authorities at locations affected by natural disasters, fires, or epidemics shall report promptly via communication means to the higher competent authority regarding the export of goods and be authorized to temporarily export goods for timely rescue operations. However, they must submit a written report to the competent authority within two working days after the export of goods to complete the necessary procedures as stipulated. The handover process shall be carried out according to point 1.4, clause 1 of this Circular.

3.2. Cases of Exporting Goods:

3.2.1. Temporary Export of Goods for Mission Purposes:

When natural disasters, fires, or epidemics occur and require rescue and relief goods for mission purposes, the competent authority specified in point 3.1, clause 3 of this Circular shall decide on temporarily exporting goods for use.

For temporarily exported rescue and relief goods that are returned, if further temporary exports are required subsequently, the handover procedures shall be conducted similarly to the initial temporary export (accompanied by technical condition and quality documentation of previously used goods).

3.2.2. Redistribution of Rescue and Relief Goods:

a) Internal Redistribution within Directly Managing and Using Units:

The Head of the unit directly managing and using rescue and relief goods shall organize the redistribution of such goods within the unit in the following situations:

- Moving goods to ensure safety when natural disasters or fires occur, in accordance with warehouse conditions and storage requirements.

- Due to urgent needs, having ready reserves at critical points within the management area to serve search and rescue, disaster prevention and mitigation, firefighting, and epidemic control in emergencies.

b) Redistribution between Units within the Management Jurisdiction of Ministries, Sectoral Agencies, and Provinces under the Central Government:

Due to the need for rescue and relief goods over a wide area to serve search and rescue, disaster prevention and mitigation, firefighting, and epidemic control, the competent authority for exporting goods specified in point 3.1, clause 3 of this Circular will decide on redistributing goods from one unit to another when necessary.

Units involved in the redistribution shall bear the transportation costs, arrange transport vehicles, and storage facilities to ensure the safety of goods in terms of quantity, quality, and type.

After completing the redistribution task, units must report to the competent management authority for consolidation, guidance, and resolution of any issues arising.

When redistributing goods from one unit to another, the transferring and receiving units must complete all export and import procedures, handover records, accompanying documents, and adjust the inventory quantities of the respective units.

3.2.3. Export for Disposal and Liquidation of Goods:

Rescue and relief goods that have completed the procedures for disposal and liquidation as stipulated in clause 5 of this Circular shall be exported from the warehouse for disposal and liquidation according to the competent authority's decision on exporting goods, reducing the quantity of goods in the unit.

4. Warehousing and Preservation of Rescue and Relief Goods Received from National Reserves:

4.1. Warehouses and Arrangement of Goods in Warehouses:

- Rescue and relief goods must be stored in warehouses. Warehouses storing rescue and relief goods must be suitable for each type of goods, meet preservation requirements, and fit the actual conditions of the receiving, managing, preserving, and using units; facilitate entry and exit; protect against rain, sun, pests, and harmful organisms; ensure the quality and quantity of goods. Ministries, sectoral agencies, localities, and units directly managing and using rescue and relief goods should utilize existing warehouse facilities but must meet the above warehouse requirements.

- Arranging goods in warehouses: depending on the specific requirements of each type of goods and preservation technology, goods should be arranged appropriately in warehouses. Rescue and relief goods must be stored separately. If separate warehouses are not available, they must be arranged in a distinct area within the same warehouse.

Goods must be arranged on separate shelves for each type, categorized by quality for easy consolidation, entry, and inspection. For goods prone to pest damage (such as lifeboats, tents), preservation units must take preventive measures to protect the goods.

4.2. Preservation of Goods:

4.2.1. Preservation of Newly Received Goods from National Reserves:

- Initial preservation: newly received rescue and relief goods (lifeboats, tents, boats, etc.) must be cleaned, inspected, adjusted, and neatly arranged on shelves in the warehouse by type; goods must always be in usable condition.

- Regular inspection and cleaning of goods and warehouses.

- Periodic rotation of goods, engine start-up, boat testing, and rust prevention for tent frames.

- Goods in the warehouse must maintain a record of preservation activities, documenting initial quality indicators, technical specifications, preservation work done, quality of work, changes in quality, any defects, and corrective measures.

4.2.2. Preservation of Returned and Re-stored Rescue and Relief Goods:

For returned and re-stored rescue and relief goods, the following tasks must be fully implemented:

- Prepare a detailed record confirming the quality of goods before re-storage;

- Repair all damages (if any) to restore the goods to normal operational condition;

- Implement preservation measures for the goods:

+ For rescue boats, clean, dry, and replace or supplement lubricants (if necessary);

+ For types of tents, round floats, raft floats, life jackets, they must be cleaned thoroughly, dried, and packaged according to regulations.

+ Arrange items on shelves in storage warehouses separately by type and quality.

The management of quality and storage of rescue and relief goods must comply with the above regulations and apply the procedures, norms, and standards for storing national reserve goods issued by the Ministry of Finance pursuant to Decisions No. 34/2004/QĐ-BTC, No. 35/2004/QĐ-BTC dated April 14, 2004; Decision No. 61/2005/QĐ-BTC dated September 8, 2005.

4.3. Funding for storage and repair work:

Ministries, sectors, localities receiving national reserve rescue and relief goods shall be responsible for allocating funds for storage and repair in their annual budget estimates. Storage costs shall be based on the storage norms for national reserve goods issued pursuant to Decision No. 91/2004/QĐ-BTC dated November 29, 2004 of the Minister of Finance.

5. Handling damaged or lost rescue and relief goods.

5.1. Principles for handling and liquidation.

During the management, use, and storage of rescue and relief goods, when damage or loss is discovered, it must be handled and reported promptly in accordance with prescribed regulations. The handling and liquidation of rescue and relief goods include the following cases:

- Handling of assets lost during storage or use.

- Liquidation of assets that are damaged and cannot be used anymore, or those whose continued use would require excessive repair costs.

5.2. Authority to handle and liquidate damaged or lost rescue and relief goods:

5.2.1. Heads of ministries, agencies at the ministerial level, and government agencies decide on the handling and liquidation of rescue and relief goods that are damaged and cannot be used anymore or have been lost within their jurisdiction.

Financial agencies of ministries, agencies at the ministerial level, and government agencies base their reports on the proposals for handling and liquidation of rescue and relief goods from the heads of subordinate agencies and units; compile and report to the heads of ministries, agencies at the ministerial level, and government agencies to issue decisions on the handling and liquidation of damaged or lost rescue and relief goods.

5.2.2. Chairpersons of People's Committees of provinces and centrally-administered cities decide on the handling and liquidation of rescue and relief goods that are damaged and cannot be used anymore or have been lost at agencies and units managed by localities.

Directors of provincial finance departments base their reports on the proposals for handling and liquidation of rescue and relief goods from the heads of agencies and units under local management; compile and report to the Chairpersons of People's Committees of provinces and centrally-administered cities to issue decisions on the handling and liquidation of damaged or lost rescue and relief goods.

5.3. Procedures and formalities for handling and liquidation of damaged or lost rescue and relief goods:

5.3.1. When rescue and relief goods are damaged or lost and need to be handled and liquidated, the heads of agencies and units directly managing and using such goods report to the competent state agency as stipulated in Point 5.2 Clause 5 of this Circular to issue decisions on the liquidation and handling of damaged or lost rescue and relief goods that cannot be used anymore.

5.3.2. Proposals for handling and liquidation of damaged or lost rescue and relief goods from agencies and units directly managing and using them, sent to the competent state agency deciding on the handling, include:

- A document proposing the handling and liquidation of damaged or lost rescue and relief goods.

- An actual quality assessment record of damaged rescue and relief goods and a determination of the quantity of lost goods by the liquidation and handling committee of the agency or unit directly managing and using them.

- A consolidated list of damaged or lost rescue and relief goods proposed for handling and liquidation according to Form No. 01/BC-XLTL attached to related documents including inspection records and determinations of the quantity of lost rescue and relief goods during use and storage by the liquidation and handling committee of the agency or unit (if goods are lost while in storage, confirmation from the police and local authorities where the goods were lost must be included).

5.3.3. The liquidation and handling committee of damaged or lost rescue and relief goods is established by the head of the ministry, agency at the ministerial level, or government agency, or the Chairman of the People's Committee of a province or centrally-administered city.

- Members of the committee include:

+ Head of the subordinate agency or unit directly managing and using rescue and relief goods - Chairperson of the Committee.

+ Leader of the financial accounting department of the agency or unit directly managing and using rescue and relief goods - Permanent Member.

+ Leader of the agency or unit directly managing and using rescue and relief goods - Member.

+ Staff knowledgeable about the characteristics and technical features of rescue and relief goods - Member.

+ Representative of the financial agency of the ministry, sector, or locality - Member.

- Tasks of the Committee:

+ Guide subordinate agencies and units under management to establish documents proposing the handling and liquidation of damaged or lost rescue and relief goods.

+ Evaluate and determine the quality and quantity of damaged or lost rescue and relief goods requiring handling and liquidation; determine the liquidation price and value of lost goods to be compensated.

+ Clearly identify subjective and objective causes, the material value of damaged or lost rescue and relief goods, and the responsibility of each individual involved.

+ Compile documents and propose the competent state agency to liquidate and handle damaged or lost rescue and relief goods.

+ Organize the sale, liquidation, or destruction of damaged or lost rescue and relief goods upon decision of the competent state agency and prepare minutes accordingly.

Proceeds from the sale of liquidated rescue and relief goods, and compensation for losses (if any), must be fully deposited into the State Budget after deducting related handling costs.

5.3.4. In cases where damaged or lost rescue and relief goods are determined to be due to subjective reasons, the responsibility of each individual must be clarified, and the material value of the loss determined; based on the market price of similar goods, the competent state agency as stipulated in Point 5.2 Clause 5 of this Circular will decide on the amount of compensation and handling according to the provisions of the law.

6. Reporting system.

6.1. Forms of reporting:

6.1.1. Periodic reports: agencies and units shall submit reports every six months (by June 30) and annually (by December 31).

6.1.2. In cases where the Prime Minister requests ad hoc reports, heads of ministries, sectors, localities directly managing, using, and preserving relief goods shall report according to the prescribed regulations.

6.2. Reporting responsibilities.

- Agencies and units directly managing, using, and preserving relief goods received from the national reserve have the responsibility to report to their immediate superior management agency according to Form No. 01/BCTS.

+ Six-month report to be submitted before July 15.

+ Annual report to be submitted before January 15 of the following year.

- Ministries, sectors, and localities receiving national reserve relief goods allocated and distributed by the National Committee for Search and Rescue shall implement reporting procedures with the National Committee for Search and Rescue to consolidate and report to the Prime Minister, and simultaneously send to the Ministry of Finance.

- Ministries, sectors, and localities receiving national reserve relief goods pursuant to decisions of the Prime Minister shall be responsible for consolidating and reporting to the Ministry of Finance, the Ministry of Planning and Investment, and simultaneously sending to the National Committee for Search and Rescue according to Form No. 02/BCTS.

+ Six-month report to be submitted before July 25.

+ Annual report to be submitted before January 25 of the following year.

- The Ministry of Finance shall be responsible for consolidating reports from ministries, sectors, localities, and the National Committee for Search and Rescue to report to the Prime Minister, and simultaneously send to the Ministry of Planning and Investment on the situation of managing, using, and preserving national reserve relief goods; propose measures to handle cases of non-compliance with regulations on managing, using, and preserving relief goods that have been withdrawn from the national reserve warehouse.

7. Inspection, supervision, and handling of violations.

Heads of ministries, sector heads, Chairpersons of People's Committees of centrally governed cities and provinces, and Chairpersons of the National Committee for Search and Rescue who receive national reserve goods for search and rescue operations, disaster prevention, mitigation, firefighting, and disease control shall organize and implement inspection and supervision work during the receipt, management, use, preservation, and disposal of relief goods within their jurisdiction and handle violations of laws on state asset management according to the provisions of laws on inspection and supervision.

III. IMPLEMENTATION

This Circular shall take effect fifteen days after its publication in the Official Gazette.

Ministries, sectors, localities, and related agencies, organizations, and individuals involved in the receipt, management, use, preservation, and disposal of national reserve relief goods for search and rescue missions, disaster prevention, mitigation, firefighting, and disease control shall be responsible for implementation.

During the implementation process, if any issues arise, ministries, sectors, and localities are requested to promptly reflect them to the Ministry of Finance for study and amendment./.