Decree No. 106/2009/ND-CP on the management and use of State property at people's armed forces units

DECREE

Regulations on the management and use of state property at people's armed forces units

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THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Management and Use of State Property dated June 3, 2008;

Considering the proposals of the Minister of National Defense and the Minister of Public Security,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree stipulates the management and use of state property at units under the organizational system of the Ministry of National Defense and the Ministry of Public Security (hereinafter referred to as people's armed forces units), except for cases provided for in Clause 2 of this Article.

2. The management and use of state property that has been transferred capital to enterprises under the Ministry of National Defense and the Ministry of Public Security are not within the scope of regulation of this Decree.

Article 2. State Property at People's Armed Forces Units

State property at people's armed forces units is state property assigned to the Ministry of National Defense and the Ministry of Public Security for management and use to serve national defense and security tasks, including:

1. Special assets.

2. Dedicated assets.

3. Assets for administrative work.

4. The specific list of special assets and dedicated assets shall be prescribed by the Minister of National Defense and the Minister of Public Security.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. Special assets are assets exclusively used for combat, training readiness for combat, and national defense and security operations, including:

a) Weapons, ammunition, explosives, special support tools; special means, technical operation equipment;

b) Combat works, security operation works.

2. Dedicated assets are assets regularly used to serve the activities of national defense and security of people's armed forces units not falling under Clause 1 of this Article, including:

a) Houses and other assets attached to land at military camps, headquarters, warehouses, training institutions for national defense and security operations, shooting ranges, training grounds, detention facilities of people's armed forces units (hereinafter referred to as dedicated works);

b) Dedicated transportation means for national defense and security;

c) Other support tools (excluding special support tools) and other assets with special construction serving the work and combat of people's armed forces units.

3. Administrative work assets are assets used in work, training, operations, and study of people's armed forces units, including:

a) Houses and other assets attached to land at schools (excluding academies and training institutions for national defense and security operations); medical facilities, rest homes, convalescent homes; guest houses, official residences; sports venues, physical education and sports training facilities, and other facilities not within the camp area or headquarters of people's armed forces units;

b) Command vehicles, operational service vehicles, and other transportation means;

c) Machinery, equipment, working tools.

4. Combat works are works used for national defense and combat to protect the country.

5. Security operation works are works used for national security operations.

6. Asset establishment at people's armed forces units is the quantity and structure of weapons and technical operation equipment reasonably equipped in a people's armed forces unit to ensure the performance of its functions and tasks.

7. Removing assets from the establishment of people's armed forces units is the act of removing weapons and technical operation equipment from a unit to align with its functions and tasks.

Article 4. Sources of State Property Formation at People's Armed Forces Units at the people's armed forces unit

1. The State transfers tangible assets, land use rights, including state-owned properties such as foreign government aid, international organization aid, properties donated or gifted by domestic and foreign organizations and individuals, and other properties established with state ownership.

2. The State allocates the budget for construction investment, procurement of assets, including financial support from local budgets and funding from domestic and foreign organizations.

3. Other sources as prescribed by law.

Article 5. Responsibilities of the Prime Minister, Ministers of National Defense and Public Security in State Management of State Property at the people's armed forces unit

1. The Prime Minister stipulates standards and quotas for the use of office premises; standards and quotas for the use of automobiles serving work in people's armed forces units.

2. The Minister Ministry of National Defense, Minister of Public Security:

a) Takes the lead and coordinates with relevant ministries and sectors in issuing standards, quotas, management and usage regulations for state property at people's armed forces units outside the provisions of Clause 1 of this Article;

b) Decides on investment construction, procurement, leasing, repair, maintenance, transfer, recovery, liquidation, destruction, sale, joint venture, cooperation, and leasing of assets within their management scope as prescribed in this Decree and related laws;

c) Organizes inventory and statistics of state property at people's armed forces units; annually reports according to the law on the situation of management and use of assets within their management scope;

d) Inspects, audits, resolves complaints and grievances, and handles violations of laws on management and use of state property within their management scope;

e) Establishes organizational structures to implement tasks of managing state property at people's armed forces units.

Chapter II

MANAGEMENT AND USE OF SPECIAL ASSETS AT PEOPLE'S ARMED FORCES UNITS

Article 6. Investment Construction of Combat Works and Security Business Works

1. The State invests in constructing combat works and security business works at people's armed forces units through the following methods:

a) Assigning to organizations with the function of implementing investment construction;

b) Allocating the budget to units directly managing and using to implement investment construction.

2. Authority to decide on investment construction of combat works and security business works shall be carried out in accordance with the laws on investment and construction and related laws.

The authority deciding on investment construction of combat works and security business works decides on the investment method prescribed in Clause 1 of this Article.

3. The Minister of National Defense and the Minister of Public Security decide to establish new or assign existing organizations to implement investment construction of combat works and security business works according to the method prescribed in Point a Clause 1 of this Article.

4. Investment construction of combat works and security business works must ensure national secrecy and implement security surveillance as prescribed.

5. Regulations on construction of combat works and security business works are stipulated by the Minister of National Defense and the Minister of Public Security.

Article 7. Special asset procurement

1. The procurement of special assets must be in accordance with usage needs and meet the following requirements:

a) Ensuring the fulfillment of assigned tasks;

b) Being consistent with asset staffing and the capacity of the state budget;

c) Ensuring confidentiality requirements.

2. The procurement of special assets mainly takes place through centralized methods, with the Minister of National Defense and the Minister of Public Security deciding on the list of centrally procured assets within their respective jurisdictions.

3. The procurement funds for special assets at people's armed forces units shall be guaranteed by the state budget in accordance with the provisions of the State Budget Law and related laws.

4. Authority to decide on the procurement of special assets:

a) For assets procured from the central state budget investment, the special state budget for national defense and security, the Ministry of National Defense and the Ministry of Public Security shall prepare proposals to submit to the Prime Minister for approval.

Based on the approved proposal by the Prime Minister, the Minister of National Defense and the Minister of Public Security shall decide on the procurement of assets.

b) For assets procured from sources not falling under the scope specified in point a of this clause, the Minister of National Defense and the Minister of Public Security shall decide on the procurement.

5. The form of procurement of assets shall be decided by the Minister of National Defense and the Minister of Public Security in accordance with the nature and characteristics of the assets being procured, following the procedures and formalities prescribed by the law on asset procurement and state asset equipping.

6. Regulations on asset procurement shall be stipulated by the Minister of National Defense and the Minister of Public Security.

Article 8. Use of special assets

1. Special assets must be used for their intended purpose, functional capacity, asset staffing, management and usage regulations, ensuring safety and confidentiality.

2. Special assets shall not be used for personal purposes, lent, rented out, or engaged in other business activities.

3. The Minister of National Defense and the Minister of Public Security shall stipulate the management and usage of special assets.

Article 9. Preservation, maintenance, and repair of special assets

1. Special assets at people's armed forces units must be preserved, maintained, and repaired in accordance with established systems, standards, and economic technical norms as prescribed by the Minister of National Defense and the Minister of Public Security. - 2. The head of the unit responsible for managing and using the assets decides on preservation, maintenance, and repair of the assets according to the plan and budget allocated.

3. Funds for preservation, maintenance, and repair of assets are allocated in the annual state budget estimate or from other sources as prescribed by law. The preparation, execution, and settlement of the budget for preservation, maintenance, and repair of assets shall be carried out in accordance with the State Budget Law and related laws.

Article 10. Establishment of special asset records

1. Special asset records include:

a) Records related to the formation and changes in assets as prescribed by law;

b) Asset declaration reports;

c) Reports on asset management and usage;

d) Asset database.

2. Units entrusted with the management and usage of assets and relevant agencies, organizations, and individuals within their authority and responsibility must establish asset records in accordance with the law.

2. The unit entrusted with managing and using assets and related agencies, organizations, and individuals within its scope of authority and responsibility must establish asset records in accordance with the provisions of the law.

Article 11. Management and storage of special assets

The records of special assets at people's armed units shall be managed and stored in accordance with the laws on protecting state secrets.

Article 12. Monitoring of special assets

1. Units entrusted with managing and using special assets shall maintain registers regarding physical items and value (if applicable).

2. The Minister of National Defense and the Minister of Public Security shall stipulate the system of registers and forms for monitoring special assets.

Article 13. Recovery of special assets

1. The recovery of special assets shall be carried out when the unit entrusted with managing and using such assets no longer has a need to use them or reduces its need due to changes in functions, tasks, or organizational structure.

2. The Prime Minister decides on the recovery of combat facilities and security business facilities attached to land (including land use rights).

3. The Minister of National Defense and the Minister of Public Security decide or delegate authority to decide on the recovery of other special assets not covered under Clause 2 of this Article.

4. Procedures and formalities for recovering special assets:

a) When a unit entrusted with managing and using special assets undergoes changes in functions, tasks, or organizational structure, the competent state agency stipulated in Clauses 2 and 3 of this Article shall decide to recover assets that are no longer needed or whose need has decreased.

b) The unit responsible for implementing the recovery decision stipulated in point c of this clause shall take the lead and coordinate with related units to recover the assets, store the recovered assets, develop plans for handling (reassignment, sale, liquidation, destruction), and submit these plans to the competent state agencies stipulated in Articles 14, 15, 16, and 17 of this Decree for approval.

c) The Minister of National Defense and the Minister of Public Security shall assign functional units to organize the implementation of the recovery decision for special assets at people's armed units.

d) After completing the recovery of assets, the unit shall record the reduction of assets and report according to regulations.

Article 14. Reassignment of special assets

1. Cases of reassignment:

a) Due to mission requirements;

b) From surplus locations to deficient locations based on the asset organization approved by the competent authority;

c) State assets recovered pursuant to the decision of the competent authority;

d) Other special cases.

2. Authority to decide on reassignment:

a) The Prime Minister decides on the reassignment of special assets between the Ministry of National Defense and the Ministry of Public Security; from people's armed units to agencies, organizations, or units outside the Ministry of National Defense and the Ministry of Public Security; and from agencies, organizations, or units outside the Ministry of National Defense and the Ministry of Public Security to the Ministry of National Defense and the Ministry of Public Security upon the proposal of one of the following agencies: the Ministry of National Defense, the Ministry of Public Security, relevant ministries, ministerial-level agencies, government agencies, and provincial People's Committees.

b) The Minister of National Defense and the Minister of Public Security decide or delegate authority to decide on the reassignment of special assets among units within their jurisdiction.

3. Procedures and formalities for reassignment:

a) When there is a need to reassign special assets, the unit currently managing and using the assets or the unit responsible for recovering the assets must prepare a request for reassignment and submit it to the competent state agency stipulated in Clause 2 of this Article for consideration and decision.

b) The unit with the reassigned assets or the unit stipulated in point c of Clause 4 of Article 13 of this Decree shall take the lead and coordinate with the receiving agency, organization, or unit to hand over and accept the special assets; they shall follow up on the reduction and increase of assets and report according to regulations.

In the case of reassigning combat facilities and security business facilities (including land use rights), the natural resources and environment agency shall complete the land use right documentation.

c) The organization of handover and acceptance of assets must be recorded in a protocol. The main contents of the handover and acceptance protocol include: name and address of the transferring party and the receiving party; list of transferred and received assets; responsibilities of the transferring and receiving parties; quality and usage period (if applicable); list of related documents and files.

d) Reasonable costs directly related to the reassignment and acceptance of assets shall be borne by the receiving agency or unit in accordance with regulations.

Article 15. Sale of Special Assets

1. Special assets shall be sold in the following cases:

a) Removing from the asset inventory, changing the purpose of use of the asset, except in cases where sale is not allowed under the law;

b) Other cases as prescribed by law.

2. The method of selling special assets shall be decided by the Minister of National Defense or the Minister of Public Security.

3. The proceeds from the sale of special assets, after deducting legitimate related expenses, may be used by the Ministry of National Defense and the Ministry of Public Security in accordance with the State budget law.

4. Reasonable costs related to the sale of assets include:

a) Inventory costs;

b) Appraisal and valuation costs;

c) Costs for organizing auction (if applicable).

d) Other related costs.

5. After completing the sale of assets, the unit shall be responsible for reducing the asset record and reporting in accordance with regulations.

Article 16. Liquidation of Special Assets

1. Cases for liquidation:

a) Assets that have exceeded their prescribed usage period and cannot continue to be used;

b) Assets that are damaged beyond repair or repairs are ineffective;

c) Cases where combat works, security business works must be demolished according to the decision of competent state agencies to clear land for investment projects, land clearance according to planning, and other cases as provided by law.

2. The liquidation of special assets can only be carried out after completing the procedures to remove the assets from the inventory of the people's armed forces units.

3. The Minister of National Defense or the Minister of Public Security decides or delegates authority to decide on the liquidation of special assets within the management scope of units.

4. Methods of liquidation:

a) The method of liquidating weapons, explosives, and special support tools shall be implemented in accordance with the regulations of the Ministry of National Defense and the Ministry of Public Security;

b) Selling materials recovered during demolition and disposal of combat works and security business works;

c) Other special assets, after dismantling usable parts and components for technical support work, the remaining part shall be deformed and sold as scrap.

5. The sale of recovered assets after liquidation shall be decided by the Minister of National Defense or the Minister of Public Security or delegated authority to sell assets within the management scope of units. Scrap recovered from the liquidation of weapons, explosives, and special support tools can only be sold to factories under the Ministry of National Defense and the Ministry of Public Security.

6. The proceeds from the liquidation of special assets, after deducting reasonable related costs, may be used by the Ministry of National Defense and the Ministry of Public Security in accordance with the State budget law.

7. Reasonable costs related to the liquidation of assets include:

a) Inventory and surveying costs;

b) Demolition, disposal, and deformation costs;

c) Relocation costs;

d) Appraisal and valuation costs;

e) Costs for organizing auction (if applicable);

e) Other related costs.

8. After completing the liquidation of assets, the unit shall be responsible for reducing the asset record and reporting in accordance with regulations.

Article 17. Destruction of Special Assets

1. Cases for destruction:

a) Bombs, mines, ammunition, explosives, radioactive sources, chemical agents, and radioactive devices when necessary for safety;

b) Computer equipment and means storing classified national information;

c) Other state assets that must be destroyed in accordance with environmental protection laws and relevant laws. in accordance with the provisions of the environmental protection law and other relevant laws.

2. The Minister of National Defense or the Minister of Public Security decides or delegates authority to decide on the destruction of special assets within the management scope of people's armed forces units. decide to destroy the assets of the people's armed forces unit under its management.

3. Forms of destruction: depending on the nature and characteristics of the assets, the destruction of state assets shall be carried out in the following forms:

a) Explosions, burning, or burial;

b) Using chemicals;

c) Using mechanical methods;

d) Other methods as prescribed by law.

4. Procedure and formalities for destruction:

a) Units having assets falling under the provisions of Clause 1 of this Article shall prepare a proposal for asset destruction and submit it to the competent authority for decision. The main contents of the asset destruction decision include: name of the unit with assets to be destroyed; list of assets to be destroyed; form of destruction; deadline for implementation; responsibility for organizing implementation;

b) Units assigned to destroy assets shall organize destruction in accordance with the competent authority's decision;

c) After completing the destruction of assets, the unit shall be responsible for reducing the asset record and reporting in accordance with regulations.

5. In urgent cases requiring immediate destruction to ensure safety, units with assets shall immediately report to the competent agency requesting the destruction deadline and carry out destruction, and after completion, report to the Minister of National Defense and the Minister of Public Security.

6. Ensuring safety, hygiene, and environmental protection in destruction activities.

7. The cost of destroying state assets shall be guaranteed by the State budget.

Article 18. Inventory of Special Assets

1. Circumstances for inventory:

a) Annual periodic inventory;

b) Inventory pursuant to the decision of the competent authority.

2. When conducting an inventory, if excess or shortage of assets is discovered, the agency or unit directly managing and using the assets must clearly identify the cause, propose measures to address the situation, and adjust the asset tracking records in accordance with the provisions of the law.

3. The Minister of National Defense and the Minister of Public Security shall specify the specific forms of inventory, procedures for consolidating inventory results.

Article 19. Reporting on Special Assets

1. Annually, the units entrusted with the management and use of assets shall report on the management and use of special assets in accordance with the regulations; these reports shall be managed under confidential document procedures.

2. In cases where the units entrusted with the management and use of assets fail to submit reports or submit them late, the heads of such units shall be subject to legal penalties and the Regulations on Military Unit Management of the Vietnam People's Army and the Regulations on Public Security Units.

Article 20. Disclosure of Management and Use of Special Assets

The Minister of National Defense and the Minister of Public Security shall stipulate the form of disclosure, time, and content of reports on special assets, ensuring state secrecy as prescribed.

Article 21. Inspection, Audit of Compliance with Management and Use Regimes for Special Assets

1. The Minister of National Defense and the Minister of Public Security shall decide on inspections and audits of compliance with the management and use regimes for special assets.

2. Audits of the management and use of special assets shall be carried out in accordance with current auditing laws.

Article 22. Management and Use of Special Assets at Public Service Units and Enterprises Under the Ministry of National Defense and the Ministry of Public Security

Public service units and enterprises under the Ministry of National Defense and the Ministry of Public Security entrusted with the management and use of special assets shall implement in accordance with the provisions of this Chapter.

Chapter III

MANAGEMENT AND USE OF SPECIALIZED ASSETS AT PEOPLE'S MILITARY UNITS

Article 23. Investment in Construction of Specialized Works

1. The State invests in constructing specialized works at people's military units through the following methods:

a) Assigning to organizations with the function of implementing investment construction;

b) Allocate the budget to the unit directly using it to carry out investment construction.

2. The Minister of National Defense and the Minister of Public Security shall decide to establish new organizations or entrust existing organizations to act as project owners for the construction of specialized works according to the method prescribed in point a, Clause 1 of this Article.

3. In cases where there are combat works or security works within the premises of military camps, headquarters, warehouses, training facilities, shooting ranges, training grounds, detention facilities of people's military units, the investment and construction of these works shall be carried out in accordance with Article 6 of this Decree.

Article 24. Procurement of Specialized Assets

1. Procurement of specialized assets must meet usage needs and ensure the following requirements:

a) Ensuring the fulfillment of assigned tasks;

b) Be consistent with standards, quotas, asset staffing, and the capacity of the state budget.

2. Procurement of specialized assets shall be carried out through one of the following methods:

a) Centralized procurement;

b) The unit entrusted with the management and use of assets conducts procurement.

3. The procurement funds for specialized assets at people's military units shall be guaranteed by the state budget in accordance with the provisions of the State Budget Law and related laws.

4. The Minister of National Defense and the Minister of Public Security shall decide or delegate authority to decide on the procurement of specialized assets at people's military units.

5. The procurement regulations for specialized assets shall be stipulated by the Minister of National Defense and the Minister of Public Security.

Article 25. Use of Specialized Assets

1. Specialized assets must be used for their intended purpose, functional capacity, asset establishment, management and usage regulations, ensuring safety.

2. Specialized assets shall not be used for personal purposes, lent, rented out, or engaged in other business activities.

In cases where a People's Armed Unit requires the use of specialized assets from another unit to fulfill assigned tasks, the Minister of National Defense or the Minister of Public Security shall decide or delegate authority to decide on the mobilization of assets within the management scope of units.

3. The Minister of National Defense and the Minister of Public Security shall stipulate the management and use of specialized assets.

Article 26. Preservation, Maintenance, and Repair of Specialized Assets

1. Specialized assets at People's Armed Units must be preserved, maintained, and repaired according to established standards and economic-technical norms set by the relevant ministry, the Minister of National Defense, and the Minister of Public Security. - 2. The head of the unit responsible for managing and using specialized assets decides on preservation, maintenance, and repair of assets according to the plan and budget allocated.

3. Funds for the preservation, maintenance, and repair of specialized assets are allocated in the annual state budget or from other sources as prescribed by law. The preparation, execution, and settlement of these funds follow the laws on state budget and related laws.

Article 27. Renting Specialized Assets

1. People's Armed Units may rent specialized assets when current assets do not meet mission requirements.

2. The Minister of National Defense or the Minister of Public Security decides or delegates authority to decide on renting specialized assets within the management scope of units.

3. The method of renting and rental prices for specialized assets comply with legal provisions on the management and use of state assets in government agencies.

4. Rental funds for specialized assets are allocated in the annual state budget or from other sources as prescribed by law.

Article 28. Establishment, Management, and Storage of Asset Records

The establishment, management, and storage of specialized asset records at People's Armed Units are carried out in accordance with legal provisions on the management and use of state assets in government agencies and specific regulations of the Ministry of National Defense and the Ministry of Public Security.

Article 29. Accounting for Specialized Assets

Units entrusted with the management and use of specialized assets must maintain accounting books and account for assets in accordance with legal provisions on the management and use of state assets in government agencies.

Article 30. Recovery of Specialized Assets

1. The recovery of specialized assets at People's Armed Units is conducted in accordance with legal provisions on the management and use of state assets in government agencies, except for provisions regarding the authority to recover state assets as specified in Clause 2 of this Article.

2. Authority to recover specialized assets:

a) The Prime Minister decides on the recovery of specialized assets attached to land (including land use rights) upon proposal from one of the following ministries: National Defense, Public Security, or Finance;

b) The Minister of National Defense or the Minister of Public Security decides or delegates authority to decide on the recovery of specialized assets outside the scope specified in point a of Clause 2 of this Article.

b) The Minister of National Defense and the Minister of Public Security shall decide or delegate the authority to decide on the recovery of specialized assets outside the provisions set forth in point a, Clause 2 of this Article.

Article 31. Transfer of Specialized Assets

1. The transfer of specialized assets within people's armed forces units shall be carried out in accordance with regulations on the management and use of state assets at state agencies, except for provisions on the authority to transfer state assets which shall be implemented in accordance with Clause 2 of this Article.

2. Authority to decide on the transfer of specialized assets:

a) The Prime Minister decides on the transfer of specialized assets within people's armed forces units in the following cases: between the Ministry of National Defense and the Ministry of Public Security; from people's armed forces units to agencies, organizations, and units outside the Ministry of National Defense and the Ministry of Public Security upon the proposal of one of the following agencies: the Ministry of National Defense, the Ministry of Public Security, ministries equivalent to ministries, government agencies, and provincial People's Committees related to the matter.

b) The Minister of National Defense and the Minister of Public Security decide on or delegate the authority to decide on the transfer of specialized assets among units under their jurisdiction.

Article 32. Sale of Specialized Assets

1. Specialized assets may be sold in the following cases:

a) Units entrusted with the management and use of assets no longer have a need to use them or reduce their need due to changes in organizational staffing, functions, tasks, or other reasons without applying the form of asset transfer;

b) Implementing the reorganization of the management and use of state assets according to the decision of competent state agencies;

c) Replacing assets due to the requirement of technological and technical renewal according to the decision of competent state agencies;

d) Other cases.

2. Specialized assets can only be sold after being removed from the inventory of assets of people's armed forces units. The sale of specialized assets at people's armed forces units shall be carried out in accordance with regulations on the management and use of state assets at state agencies, except for provisions on the authority to sell state assets which shall be implemented in accordance with Clause 3 of this Article.

3. Authority to decide on the sale of specialized assets:

The Minister of National Defense and the Minister of Public Security decide on the sale of specialized assets; in cases where specialized assets are attached to land (including land use rights), before selling, procedures for changing the purpose of land use must be completed in accordance with laws on land.

4. Methods, procedures, formalities, and organization of the sale of specialized assets shall be applied in accordance with regulations on the management and use of state assets at state agencies.

5. The proceeds from the sale of specialized assets at people's armed forces units, after deducting reasonable related expenses, shall be used by the Ministry of National Defense and the Ministry of Public Security in accordance with laws on the state budget.

6. Reasonable expenses related to the sale of assets shall be implemented in accordance with Clause 7 of Article 16 of this Decree.

Article 33. Liquidation of Specialized Assets

1. Cases for liquidation:

a) Assets that have exceeded their prescribed usage period and cannot continue to be used;

b) Assets that are damaged beyond repair or repairs are ineffective;

c) Specialized assets attached to land must be dismantled according to the decision of the competent authority to clear land for investment projects, land clearance according to planning, and other cases as prescribed by law.

2. The liquidation of specialized assets can only be carried out after completing the procedures to remove them from the inventory of assets of people's armed forces units.

3. The Minister of National Defense and the Minister of Public Security decide on or delegate the authority to decide on the liquidation of specialized assets within their jurisdiction.

4. Methods, procedures, formalities, and organization of liquidation shall be applied in accordance with regulations on the management and use of state assets at state agencies.

5. The proceeds from the liquidation of specialized assets shall be implemented in accordance with Clause 5 of Article 32 of this Decree.

6. Reasonable expenses related to the liquidation of specialized assets include:

a) Costs for inventory and survey of houses and land;

b) Costs for demolition and removal of assets;

c) Costs for valuation and appraisal of assets;

d) Costs for organizing auction sales;

đ) Other related costs.

Article 34. Destruction of Special-Purpose Assets

The destruction of special-purpose assets shall be carried out in accordance with the provisions of Article 17 of this Decree.

Article 35. Inventory of Special-Purpose Assets

The inventory of special-purpose assets shall be conducted in accordance with the regulations on the management and use of state assets at state agencies.

Article 36. Reporting on Special-Purpose Assets

1. Units entrusted with the management and use of assets shall report on all special-purpose assets entrusted to them for management and use in accordance with the laws on accounting and statistics and the provisions of this Decree.

2. The Ministry of National Defense and the Ministry of Public Security shall prepare reports and submit them to the Ministry of Finance for consolidation and reporting to the Government regarding the following types of special-purpose assets:

a) Special-purpose construction works (including land use rights);

b) Cars belonging to special-purpose assets;

c) Special-purpose assets not falling within the scope defined in points a and b of this subclause having a book value from VND 500 million (five hundred million dong) or more per unit asset.

3. The reports on assets specified in Subarticle 2 of this Article include:

a) Asset declaration reports;

b) Reports on the management and use of assets.

4. The reporting system for specialized assets shall be implemented in accordance with the provisions of the law on the management and use of state assets at state agencies.

5. The handling of units and heads of units entrusted with the management and use of assets but failing to report or reporting beyond the prescribed deadlines shall be carried out in accordance with the laws on the management and use of state assets at state agencies and the Regulations on the Management of the People's Army and the Regulations on the People's Public Security.

Article 37. Transparency in the Management and Use of Special-Purpose Assets

1. The transparency in the procurement, investment in construction, management, and use of special-purpose assets shall be implemented through the following forms:

a) Announced at the annual meeting of the unit;

b) Notified in writing to relevant agencies, organizations, units, and individuals;

c) Providing information upon request by authorized agencies, organizations, and individuals.

2. The Minister of National Defense and the Minister of Public Security shall specify the contents of the reports on the management and use of special-purpose assets at military units, ensuring national security in accordance with the regulations.

Article 38. Inspection, Audit of Compliance with the Management and Use of Special-Purpose Assets

The inspection, audit of special-purpose assets shall be carried out in accordance with the provisions of Article 21 of this Decree and the laws on the management and use of state assets at state agencies.

Article 39. Management and Use of Special-Purpose Assets at Military Units that are Public Service Organizations

1. The management and use of special-purpose assets at military units that are public service organizations without financial autonomy shall be carried out in accordance with the provisions of this Chapter.

2. The management and use of special-purpose assets at military units that are public service organizations with financial autonomy shall be carried out in accordance with the laws on the management and use of state assets at public service organizations with financial autonomy and the provisions of this Chapter.

Chapter IV

MANAGEMENT AND USE OF ASSETS FOR ADMINISTRATIVE WORK AT MILITARY UNITS

Article 40. Management and Use of Assets for Administrative Work at Military Units

Assets for administrative work at military units shall be managed and used in accordance with the laws on the management and use of state assets at state agencies and the provisions set forth in this Chapter.

Article 41. Authority to Decide on the Recovery of Assets for Management Work

The Minister of National Defense and the Minister of Public Security decide or delegate authority to decide on the recovery of assets for management work within their respective jurisdictions. under the scope of management.

Article 42. Authority to Decide on the Transfer of Assets for Management Work

The authority to decide on the transfer of assets for management work at people's armed forces units shall be implemented in accordance with the provisions of Article 31 of this Decree. the management at the people's armed forces unit shall be carried out in accordance with the provisions of Article 31 of this Decree.

Article 43. Sale of Assets for Management Work

The Minister of National Defense and the Minister of Public Security decide on the sale of assets for management work; in cases where such assets are attached to land (including land use rights), procedures for changing the purpose of land use must be completed in accordance with the laws on land. before selling, procedures for changing the purpose of land use must be completed in accordance with the provisions of the law on land.

Article 44. Management and Use of Proceeds from the Sale and Liquidation of Assets for Management Work

The proceeds from the sale and liquidation of assets for management work shall be handled in accordance with the provisions set forth in Clause 5 of Article 32 of this Decree. at Clause 5, Article 32 of this Decree.

Article 45. Destruction of Assets for Management Work

The destruction of assets for management work shall be carried out in accordance with the provisions of Article 17 of this Decree. the management shall be carried out in accordance with the provisions of Article 17 of this Decree.

Article 46. Management and Use of Assets for Management Work at People's Armed Forces Units that are Public Service Organizations

1. The management and use of assets for management work at people's armed forces units that are public service organizations without financial autonomy shall be implemented in accordance with the provisions of this Chapter. the management at the people's armed forces unit that is a public service organization not yet financially autonomous shall be carried out in accordance with the provisions of this Chapter.

2. The management and use of assets for management work at people's armed forces units that are public service organizations with financial autonomy shall be carried out in accordance with the laws on the management and use of state assets at public service organizations with financial autonomy and in accordance with the provisions of this Chapter. REORGANIZATION AND DISPOSAL OF STATE ASSETS AT PEOPLE'S ARMED FORCES UNITS

Chapter V

REORGANIZATION AND DISPOSITION OF STATE ASSETS AT THE PEOPLE'S ARMED FORCES UNIT

Article 47. Reorganization and Disposal of Special Assets

Based on the provisions of this Decree, the Ministry of National Defense and the Ministry of Public Security shall organize reviews, reorganizations, and disposals of special assets to ensure proper management and use of assets according to their intended purposes, asset inventory, efficiency, and economy.

Article 48. Reorganization and Disposal of Dedicated Assets and Assets for Management Work management function

1. The reorganization and disposal of dedicated assets and assets for management work at people's armed forces units shall be carried out in accordance with the laws on the management and use of assets at state agencies. the management at the people's armed forces unit shall be carried out in accordance with the provisions of the law on the management and use of assets at state agencies.

2. Authority to Decide on the Plan for Reorganization and Disposal of Dedicated Assets and Assets for Management Work at People's Armed Forces Units: The Minister of National Defense and the Minister of Public Security shall decide on the plan for reorganizing and disposing of assets that are houses and other assets attached to land (including land use rights) within each province and centrally-administered city.

The Minister of National Defense and the Minister of Public Security shall decide on the reorganization and disposition plan for real estate and other immovable property attached to land (including land use rights) in each province and centrally-administered city.

Article 49. Management and Use of Proceeds from the Reorganization and Disposal of Dedicated Assets and Assets for Management Work

The Prime Minister shall stipulate the management and use of the proceeds from the sale of houses and other assets attached to land, proceeds from the transfer of land use rights, and proceeds from the change of land use purposes obtained from the reorganization and disposal of state assets at people's armed forces units.

Article 50. Reorganization of guesthouses at People's Armed Forces units

1. The Minister of National Defense and the Minister of Public Security shall be responsible for reorganizing and converting guesthouses belonging to People's Armed Forces units into public service units or enterprises.

2. The reorganization of guesthouses at People's Armed Forces units must be completed before December 31, 2010.

Chapter VI

IMPLEMENTING PROVISIONS

Article 51. Effective Date

1. This Decree takes effect from January 1, 2010.

2. Previous regulations on the management and use of State property at People's Armed Forces units that conflict with the provisions of this Decree are hereby abolished.

Article 52. Guidance on Implementation

The Ministers of National Defense, Public Security, Finance, Construction, Natural Resources and Environment, and the Chairpersons of Provincial People's Committees within their assigned tasks and authorities shall be responsible for promulgating and guiding the implementation of this Decree./.