Circular No. 108/2018/TT-BTC guides state reserve accounting for units managing state reserve funds and goods. This circular stipulates the system of accounting vouchers, accounts, ledgers, financial reports, and business operations related to state reserve activities.
Đối tượng áp dụng
State reserve units (State General Reserve Corporation; State Regional Reserve Corporation; State Local Reserve Corporation), ministries, ministerial-level agencies, government-affiliated agencies managing state reserve goods, and related agencies, organizations, and individuals.
Các điểm cốt lõi
- This circular applies to units managing state reserve funds and goods.
- The supplementary accounting voucher system includes 12 vouchers.
- Seven first-level accounts, three outside-the-table accounts, and detailed second and third-level accounts within the accounting account system are added.
- The supplementary accounting ledger system includes eight detailed accounting ledgers.
- Accounting entities must prepare financial reports on state reserve activities according to regulations.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Enhance transparency and effective management of state reserve activities.
- Negative impact: May increase workload for accounting entities due to compliance with new regulations.
❓ Câu hỏi thường gặp
When are accounting entities required to prepare financial reports on state reserve activities?
Financial reports on state reserve activities must be prepared by accounting entities under the state reserve system and by accounting entities under ministries and sectors responsible for managing state reserve funds and goods according to regulations.
What does the supplementary accounting voucher system include?
The supplementary accounting voucher system includes 12 vouchers, as specified in Appendix No. 01 'Supplementary Accounting Voucher System' issued together with this circular.
Which new accounts have been added to the accounting account system?
Seven first-level accounts, three outside-the-table accounts, and detailed second and third-level accounts within the accounting account system are added.
What is the deadline for submitting financial reports on state reserve activities?
The deadline for submitting financial reports on state reserve activities is set by the State General Reserve Corporation to ensure sufficient time for data compilation for national financial reports and reporting to relevant agencies and units as prescribed.
What contents do operational reports on state reserve activities include?
Operational reports on state reserve activities are prepared by accounting entities assigned state reserve funds by the state according to this circular, including financial and operational reports related to state reserve activities.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 108/2018/TT-BTC |
Hanoi, November 15, 2018 |
CIRCULAR
GUIDELINES FOR NATIONAL RESERVE ACCOUNTING
Pursuant to the Accounting Law dated November 20, 2015;
Pursuant to the Law on National Reserves dated November 20, 2012;
Pursuant to Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law;
Pursuant to Decree No. 94/2013/NĐ-CP dated August 21, 2013 of the Government detailing the implementation of the Law on National Reserves;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the proposal of the Director of the Department of Accounting and Auditing Supervision;
The Minister of Finance issues this Circular guiding national reserve accounting.
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
1. This Circular stipulating accounting vouchers, organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.accounting accounts, accounting books and financial statements, business reports on national reserve activities shall be applied by units specified in Article 2 of this Circular for recording accounting transactions related to national reserve activities.
2. Matters not covered in this Circular, entities specified in Article 2 of this Circular shall implement according to the Accounting System for Administrative and Public Institutions issued together with Circular No. 107/2017/TT-BTC dated October 10, 2017 and subsequent amendments, supplements, or replacements to the Accounting System for Administrative and Public Institutions (hereinafter referred to as Circular No. 107) or special accounting systems approved by the Ministry of Finance.
Article 2. Applicability
This Circular applies to:
1. State-owned reserve units (including: State Reserve General Department; State Reserve Regional Department; State Reserve District Office);
2. Ministries, agencies at ministerial level, and government agencies directly managing national reserve goods pursuant to the division of labor by the Government (hereinafter referred to as ministries);
3. Other agencies, organizations, and individuals related to national reserve accounting work.
Chapter II
SPECIFIC PROVISIONS
p the accounting vouchers system
1. In addition to the accounting vouchers issued under Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance on the accounting system for administrative and public institutions (hereinafter referred to as Circular No. 107/2017/TT-BTC), this Circular supplements 12 accounting vouchers applicable to ministries and state-owned reserve units.
2. The list, models, explanations of contents, and methods of preparing the 12 supplementary accounting vouchers mentioned in Clause 1 of this Article are stipulated in Appendix No. 01 "Supplementary Accounting Voucher System" issued together with this Circular.
Article 4. Provisions on the accounting account system
In addition to the accounting accounts (Accounts) issued under Circular No. 107/2017/TT-BTC, this Circular supplements seven first-level accounts in the table, three accounts outside the table, and detailed second and third-level accounts as follows:
1. Supplementing seven first-level accounts:
a) Account 145 - Amounts Due for National Reserve Capital: Reflects amounts due and the settlement situation of national reserve capital debts.
This account has four second-level accounts:
- Account 1451 - Shortage of National Reserve Goods Awaiting Processing: Reflects the value of the quantity of missing national reserve goods, losses, and the processing situation of such shortages and losses.
- Account 1452 - Revenue from Selling National Reserve Goods: Reflects revenues and the settlement situation of revenues from selling national reserve goods, revenue from loans repaid in cash according to the decision of the competent authority.
- Account 1453 - Compensation Due for Shortages of National Reserve Goods: Reflects amounts due and the settlement situation of compensation debts for material losses exceeding the quota, damage, and spoilage of national reserve goods according to the decision to process and demand compensation.
- Account 1458 - Other National Reserve Capital Amounts Due: Reflects other amounts due for national reserves such as amounts due for lending national reserve goods according to the decision of the competent authority; amounts due for national reserve capital transferred or reallocated national reserve goods, etc.
b) Account 151 - National Reserve Goods in Transit: Reflects the value of various types of national reserve goods that have been purchased and are under the management of the unit but have not yet arrived at the warehouse, are still in transit, at the port, or stored at the seller's or carrier's warehouse.
c) Account 157 - National Reserve Goods: Reflects the current quantity and changes in the value of various types of national reserve goods, including national reserve goods directly managed by the unit and national reserve goods entrusted to other units for management.
This account has two second-level accounts:
- Account 1571 - National Reserve Goods Directly Managed: Reflects the current quantity and changes in the value of various types of national reserve goods directly managed by the unit.
- Account 1572 - National Reserve Goods Entrusted for Management: Reflects the current quantity and changes in the value of various types of national reserve goods entrusted to other units for management.
d) Account 158 - Temporarily Exited National Reserve Goods: Reflects temporarily exited national reserve goods and changes in the value of various types of temporarily exited national reserve goods, including national reserve goods sent for processing; national reserve goods exchanged in rotation; temporarily exited national reserve goods for use; other temporarily exited national reserve goods.
This account has four second-level accounts:
- Account 1581 - National Reserve Goods Sent for Processing: Reflects the current quantity and changes in the value of various types of national reserve goods sent for processing.
- Account 1582 - National Reserve Goods Exchanged in Rotation: Reflects the current quantity and changes in the value of various types of national reserve goods exchanged in rotation.
- Account 1583 - Temporarily Exited National Reserve Goods for Use: Reflects the current quantity and changes in the value of various types of national reserve goods temporarily exited for use.
- Account 1588 - Other Temporarily Exited National Reserve Goods: Reflects the current quantity and changes in the value of various types of other temporarily exited national reserve goods.
đ) Account 345- Amounts Payable capital National Reserve: Reflects payable amounts of national reserve activities.
This account has four second-level accounts:
- Account 3451 - Surplus National Reserve Goods Awaiting Processing: Reflects the value of surplus national reserve goods whose causes are not yet clear and the processing situation of such surplus goods.
- Account 3452 - Payables for Purchasing National Reserve Goods: Reflects payable debts and the settlement situation of payable debts of the unit with sellers of national reserve goods, excluding immediate payment transactions.
- Account 3453 - Advance National Reserve Capital: Reflects the amount of national reserve capital advanced from the State budget, the settlement situation of the advanced capital during the period when the budgetary expenditure plan has not been approved by the competent authority, and tracking the advance capital between higher and lower levels.
This account has two third-level accounts:
+ Account 34531- Advance National Reserve Capital from the State Budget: "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:Reflects the amount of national reserve capital advanced from the State budget.
+ Account 34532- Internal Advance National Reserve Capital: "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:Reflects internal advance of national reserve capital between higher and lower levels.
- Account 3458- Other Payables for National Reserve Capital||| Reflect other liabilities for the national reserve fund such as the sale of national reserve goods; repayment of the national reserve fund received from higher authorities or transferred.
||| Account 432 - Savings Fund:
||| Account 432 - Savings Fund: Reflects the difference between the total budgeted expenses according to the standard rate minus the actual expenses incurred for the purchase, sale, relief, support, aid, and preservation of national reserve goods as stipulated in Circular No. 145/2013/TT-BTC dated October 21, 2013 of the Ministry of Finance on the national reserve plan and state budget expenditure for the national reserve and amendments and supplements to Circular No. 145/2013/TT-BTC..
This account has two second-level accounts:
||| - Account 4321 - Savings Fund: Reflects the formation and use of the savings fund in cash by the unit.
||| - Account 4322 - Savings Fund formed as Fixed Assets: Reflects the formation and use of the savings fund in fixed assets by the unit.
||| g) Account 451 - National Reserve Fund Capital:||| Reflects the current status and changes in the national reserve fund capital at the unit.
||| 2. Supplement 03 accounts outside the table:
||| a) Account 010 - National Reserve Budget Estimate: "5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:||| Reflects the budget estimate for purchasing national reserve goods assigned by the competent authority and the withdrawal of the budget for use.
||| This account opens second and third-level sub-accounts to track the previous year, this year, next year, and advance payments and actual expenditures according to the State Budget Law and management requirements.
||| b) Account 011 - Expenses According to Standard Rate: Reflects the amount of expenses for the purchase, sale, preservation, relief, and aid of units according to the standard rate or fee approved by the competent authority and the budget estimates assigned to the unit.
||| This account opens second-level sub-accounts to track expenses for the purchase, sale, preservation, relief, and aid of national reserve goods.
||| c) Account 015 - ||| Incurred but not yet executed expenses||| : Reflects the amount of expenses for the purchase, sale, preservation, relief, and aid that have been incurred according to the assigned plan but the unit has not yet executed the purchase, sale, preservation, relief, and aid of national reserve goods.
||| 3. Open detailed second and third-level sub-accounts:
||| a) Account 111 - Cash
||| - Open two third-level sub-accounts for Account 1111 "Vietnamese Currency":
+ ||| Account 11111 - Cash for national reserve fund (Vietnamese currency);
||| + Account 11118 - Other cash (Vietnamese currency);
||| - Open two third-level sub-accounts for Account 1112 "Foreign Currency":
||| + Account 11121 - Cash for national reserve fund (foreign currency);
||| + Account 11128 - Other cash (foreign currency).
||| b) Account 112 - Bank Deposits, Treasury
||| - Open two third-level sub-accounts for Account 1121 "Vietnamese Currency":
+ ||| Account 11211 - Deposits for national reserve fund (Vietnamese currency);
||| + Account 11218 - Other deposits (Vietnamese currency);
||| - Open two third-level sub-accounts for Account 1122 "Foreign Currency":
||| + Account 11221 - Deposits for national reserve fund (foreign currency);
||| + Account 11228 - Other deposits (foreign currency).
||| c) Account 141 - Advance Payments
||| Open two second-level sub-accounts:
||| - Account 1411 - Advance payments for regular activities;
||| - Account 1415 - Advance payments for purchasing national reserve goods.
||| d) Account 333 - Government Liabilities:
||| Open two third-level sub-accounts for Account 3338 - Other Government Liabilities:
||| - Account 33381 - Liabilities related to national reserve fund capital;
||| - Account 33388 - Other liabilities.
||| đ) Account 511 - Income from State Budget:
||| Open one second-level sub-account: Account 5113 - Income from national reserve operations.
||| e) Account 611 - Operating Expenses:
||| Open one second-level sub-account: Account 6113 - National reserve operation expenses.
||| Open five third-level sub-accounts: Account 61131 - Expenses for purchasing national reserve goods; Account 61132 - Expenses for selling national reserve goods; Account 61133 - Expenses for preserving national reserve goods; Account 61134 - Expenses for selling national reserve goods for relief, support, and aid; Account 61135 - National reserve operation expenses.
||| 4. The list of accounting accounts (after supplementation according to this Circular), principles, structure, content, and methods of accounting for some main economic activities of supplementary accounts opened in detail according to this Circular are specified in Appendix No. 02 "National Reserve Accounting System" issued together with this Circular.
Article 5. Provisions on the accounting ledger system
1. In addition to the accounting ledgers issued pursuant to Circular No. 107/2017/TT-BTC, this Circular guides detailed accounting ledgers applicable to ministries and state reserve units. MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND 08 the detailed accounting books applicable to ministries and state reserve units.
2. The list, templates, explanations of contents, and methods of recording for additional accounting ledgers as stipulated in Clause 1 of this Article are specified 08 in Appendix No. 03 "Additional Accounting Ledger System" promulgated together with this Circular. Appendix No. 03 "Supplementary Accounting System" issued together with this Circular. issued along with this Circular.
Article 6. Provisions on the financial reporting system and final accounts reports applicable to internal financial activities of accounting units within the state reserve system
1. Basic accounting units within the state reserve system must prepare financial reports and final accounts reports for their internal financial activities in accordance with Circular No. 107/2017/TT-BTC dated October 10, 2017 on guiding the accounting regime for administrative and public institutions. Additionally, the unit must prepare explanatory reports on the implementation of national reserve targets as prescribed in this Circular. dated October 10, 2017 on guiding the administrative and public institution accounting systemThe list of financial reports and final accounts reports for internal financial activities of the unit and the template for the explanatory report "on the implementation of national reserve targets" are prescribed in "The Financial Reporting System and Final Accounts Reports Applicable to Internal Financial Activities of Units within the State Reserve System" promulgated together with this Circular. as prescribed in this Circular.
2. Higher-level accounting units within the state reserve system must prepare consolidated financial reports for internal financial activity data in accordance with Circular No. 99/2018/TT-BTC dated November 1, 2018 on guiding the preparation of consolidated financial reports for higher-level state accounting units. Annex No. 04 In addition to the aforementioned reports, the National Reserve General Department must also prepare other reports for internal financial activities as required by competent authorities (if any).
2. The higher-level accounting units within the State Reserve system must prepare consolidated financial statements for the financial operations within their sector according to Circular No. 99/2018/TT-BTC dated November 1, 2018 on guiding the preparation of consolidated financial statements for higher-level state accounting units.
3. In addition to the reports mentioned above, the National Reserve General Department must also prepare other reports for internal financial activities as required by the competent authority (if any).
Article 7. Provisions on the application of the financial reporting system and business reports on national reserve activities
1. Financial reports on national reserve activities
a) Entities preparing the reports
(1) Basic accounting units
Basic accounting units entrusted by the state to manage national reserve capital must prepare financial reports on national reserve activities in accordance with this Circular, including:
- Basic accounting units within the state reserve system.
- Basic accounting units within ministries and sectors entrusted to manage national reserve capital and goods.
(2) Higher-level accounting units
- Higher-level accounting units entrusted to manage national reserve capital and goods must prepare consolidated financial reports on national reserve activities from the financial reports of subordinate accounting units in accordance with this Circular.
- Units preparing consolidated financial reports include:
+ Regional National Reserve Bureaus must prepare consolidated financial reports on national reserve activities from the financial reports of National Reserve Sub-bureaus.
+ The National Reserve General Department must prepare consolidated financial reports from the financial reports on national reserve activities of Regional National Reserve Bureaus and ministries and sectors.
+ Ministries and sectors entrusted to manage national reserve capital and goods must prepare consolidated financial reports on national reserve activities from the financial reports of subordinate accounting units.
- Method of preparing consolidated financial reports on national reserve activities: Higher-level accounting units must prepare a "Summary Table of Indicators for Financial Reports on National Reserve Activities" for detailed indicators under national reserve activities to aggregate corresponding indicators on financial reports on national reserve activities of subordinate accounting units within the scope of consolidated financial report preparation, while identifying internal transactions under national reserve activities to exclude them when aggregating.
(Template for the Summary Table of Indicators for Financial Reports on National Reserve Activities according to Appendix No. 05) promulgated together with this Circular).
b) Purpose of financial reports on national reserve activities
Financial reports on national reserve activities of accounting units are used to provide financial information about national reserve activities entrusted to the unit for management, providing relevant persons to review and make decisions regarding national reserve activities. At the same time, it serves as the basis for compiling consolidated financial reports on national reserve activities of higher-level accounting units.
Financial reports on national reserve activities of the National Reserve General Department also provide information for compiling state financial reports.
c) Deadline for submitting financial reports on national reserve activities
The deadline for submitting financial reports on national reserve activities is set by the National Reserve General Department to ensure sufficient time for data compilation for state financial reports and submission to related agencies and units as prescribed.
d) Disclosure of financial reports on national reserve activities
Financial reports on national reserve activities must be disclosed in accordance with laws on national reserve activities and other relevant documents.
đ) List, templates, explanations of contents, and methods of establishing the financial reporting system on national reserve activities are specified in Appendix No. 06 "Financial Reporting System and Business Reports on National Reserve Activities" promulgated together with this Circular.
2. Business reports on national reserve activities
a) Accounting units entrusted by the state to manage national reserve capital must prepare business reports on national reserve activities in accordance with this Circular.
The list and templates of the business reporting system on national reserve activities are specified in Appendix No. 06 "Financial Reporting System and Business Reports on National Reserve Activities" promulgated together with this Circular.
b) Explanations of contents and methods of establishing the business reporting system on national reserve activities are guided by the National Reserve General Department to meet management requirements and reporting to competent authorities.
c) In addition to the reports prescribed in this regime, units managing national reserve capital must also prepare other reports as required by competent authorities (if any).
Chapter III
IMPLEMENTATION
Article 8. Effective Date
1. This Circular takes effect from January 1, 2019.
2. This Circular replaces Circular No. 142/2014/TT-BTC dated September 25, 2014 of the Minister of Finance on guiding national reserve accounting.
Article 9. Implementation Organization
1. The competent ministries, sectors managing state reserve goods, and state reserve units shall be responsible for directing and implementing this Circular on accounting for national reserves within their respective jurisdictions. The Director of the Accounting and Auditing Supervision Department, the General Director of the State Reserve Administration, and the Heads of relevant units shall be responsible for implementing this Circular./.
2. The Director of the Accounting Supervision and Audit Management Bureau, the Director-General of the National Reserve General Department, and the Heads of related units are responsible for implementing this Circular./.
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DEPUTY MINISTER |
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