Circular No. 145/1999/TT-BTC guides the recovery and handling of accounting records damaged by floods at units in Central Vietnam. The document specifies the procedures for establishing a recovery team, conducting inventory checks and copying records, determining asset losses, and recording recovery costs.
适用范围
Accounting units affected by floods in Central Vietnam provinces.
要点
- Must establish a Recovery and Handling Team for Accounting Records with specific components.
- Inventory and assess damaged accounting records, classify them according to the degree of damage.
- Prioritize the recovery of accounting vouchers from 1999 first, then continue to recover those from before 1997.
- Determine account balances through financial statements and post-flood inventory checks.
- Record recovery costs in production and business expenses or unit activities.
🌐 本文件的社会影响
- Positive impact: Helps units quickly recover accounting records, preventing asset loss.
- Negative impact: Recovery costs may impose a burden on some units.
❓ 常见问题
Which entities must implement this Circular?
Accounting units affected by floods in Central Vietnam provinces.
What is the deadline for recovering accounting records from 1999?
Must be completed by December 31, 1999.
Where should the cost of recovering accounting records be recorded?
Recorded in production and business expenses or unit activity costs as stipulated.
If there are difficulties during implementation, who will handle them?
Propose to send to the Ministry of Finance for further resolution.
What should be done with lost or unusable accounting records?
Rely on the most recent financial report and actual post-flood inventory data to determine account balances, recreate the Balance Sheet and Income Statement.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 145/1999/TT-BTC |
HA NOI, December 14, 1999 |
CIRCULAR
GUIDELINES FOR RESTORING AND HANDLING ACCOUNTING DOCUMENTS IN UNITS DAMAGED BY FLOODS IN THE CENTRAL PROVINCES ISSUED BY THE MINISTRY OF FINANCE NUMBER 145/1999/TT-BTC ON DECEMBER 14, 1999
Pursuant to the Accounting and Statistics Ordinance promulgated by Decree No. 06/LCT/HĐND dated May 20, 1988 of the State Council and the Accounting Organization Regulation issued by Decree No. 25-HĐBT dated March 18, 1989 of the Council of Ministers (now the Government);
In order to restore accounting documents damaged by floods in central provinces, prevent abuse leading to loss of assets, the Ministry of Finance provides guidelines for restoring and handling damaged accounting documents as follows:
1- Combating counterfeit goods is the responsibility of all ministries, sectors, People's Committees at all levels, political and social organizations, enterprises, business households, and the entire population.
1. Efforts must be made to collect and restore accounting documents and related materials to the maximum extent possible at units damaged and lost due to floods.
2. Scope of Application
The accounting documents to be restored include: accounting vouchers, accounting books, financial reports, data storage devices, and other relevant materials currently in use in the accounting department or transferred to the archives of accounting units in various sectors, economic fields, and economic components that have been damaged or lost due to floods.
II- CONTENTS OF WORK AND PROCEDURES
1. Establish a Committee for Restoring and Handling Accounting Documents of the unit consisting of the following members:
- Head of the unit: Chairman;
- Chief Accountant or Accounting Officer: Vice-Chairman;
- Representative from the internal audit and control department of the unit;
- Representatives from related departments (such as warehouses, stores...);
- All staff of the finance and accounting department.
The Committee for Restoring and Handling Accounting Documents is responsible for implementing all tasks related to restoring and handling accounting documents according to the guidelines of this Circular.
2. Conduct an inventory, assess, classify all accounting documents of the unit affected by flooding, and prepare a confirmation record with a detailed list of each type of document (vouchers, books, reports), based on accounting work content, currently in use or transferred to the archives, and the degree of damage.
Regarding the degree of damage to accounting documents, they need to be classified as follows:
- Intact accounting documents;
- Damaged but still readable accounting documents;
- Damaged and unreadable accounting documents;
- Lost accounting documents.
3. Procedure for Restoring Accounting Documents:
Step 1: Prioritize the restoration of accounting documents of the year 1999, followed by those of years 1998 and 1997.
Step 2: Continue to restore accounting documents from years prior to 1997.
4. Financial agencies, supervisory bodies at higher levels, and related units and individuals to the flooded unit shall provide relevant accounting documents and figures, confirm, and reconcile figures related to capital allocation, contribution, procurement funds, sales revenue, receivables, payables of the flooded unit.
5. Simultaneously with flood aftermath management, the accounting unit must immediately open new accounting books to reflect promptly any post-flood economic transactions.
III- METHODS OF RESTORATION
A- For Readable Accounting Documents
1. Accounting Vouchers:
After drying, listing, photocopying, and completing the certification process for the copies, categorize and bind them like other accounting vouchers. Photocopies of vouchers must bear signatures of the person making the copies and the Chairman of the Restoration Committee. In this case, the photocopies are considered legal vouchers of the flooded unit.
2. Accounting Books: After drying, manually copy or photocopy and certify as stated above. For the accounting books of the month before the flooding (November or December 1999), after photocopying, lock the books to determine the balance as of the last day before the flood to serve as the basis for transferring figures to new accounting books.
3. Financial Reports: Copy or photocopy all financial reports and certify as stated above.
4. Accounting vouchers, books, and financial reports submerged in water, after drying, should be listed separately by type, certified by the Restoration Committee, and stored together with newly copied or photocopied documents.
5. For missing or partially missing documents, contact the supervisory body at a higher level or related agencies to request copies or photocopies of these documents and obtain certification from the agency providing the documents.
6. For documents and figures completely lost without any other documents to copy, prepare a declaration and certify it. In this case, certification must be provided by two or more persons. Certifiers must be responsible for their declarations.
7. Based on the actual inventory results of assets, materials, goods, and cash reserves of the unit after the flood and the confirmation of debts and credits with related units, the unit will reconcile these figures with the restored accounting records to determine discrepancies between the accounting records and the actual inventory, report to the financial agency, supervisory body at a higher level (for state-owned enterprises, administrative and public service units, and cooperatives), business registration authority, tax agency (for non-state-owned enterprises), political organizations, social organizations (for enterprises under these organizations).
B- For Accounting Documents Lost Due to Flooding or Damaged Beyond Use:
1. Base on the most recent financial report available at the supervisory body at a higher level (Company, Corporation, Financial Agency, Treasury, Tax Authority, and other related agencies) to determine the balance of each account at the time of reporting. Using the actual inventory results of assets, materials, goods, and cash reserves at the time of post-flood inventory, confirmed debt and credit figures with related units, the unit will re-determine the balances of accounts at the time after the flood as the basis for transferring to new accounting books.
2. In trường hợp số liệu tại cơ quan quản lý cấp trên hoặc cơ quan liên quan cũng bị hư hỏng hoặc mất, phải dựa vào số liệu kết quả kiểm kê vật tư, tài sản, tiền quỹ... sau lũ lụt và số liệu xác nhận đối chiếu công nợ của các đơn vị có liên quan làm số dư để chuyển vào sổ kế toán mới. Đơn vị lập lại Bảng cân đối kế toán, Báo cáo kết quả kinh doanh sau khi phục hồi tài liệu kế toán để nộp lên cấp trên.
IV- KIỂM KÊ TÀI SẢN VÀ XÁC ĐỊNH TỔN THẤT TÀI SẢN DO LŨ LỤT
1. Đồng thời với việc phục hồi xử lý tài liệu kế toán, các đơn vị bị lũ lụt phải tiến hành kiểm kê toàn bộ tài sản, công nợ và nguồn vốn của đơn vị hiện có đến thời điểm kiểm kê. Đối với các khoản nợ phải thu, nợ phải trả, nguồn vốn kinh phí phải đối chiếu và có sự xác nhận của các đơn vị có liên quan nhằm xác định hiện trạng và số thực còn về tài sản, nguồn vốn, công nợ đến thời điểm sau lũ lụt.
2. Căn cứ vào số liệu, tài liệu kế toán hiện có hoặc đã được phục hồi đối chiếu với số liệu kiểm kê tài sản thực còn đến thời điểm lũ lụt để xác định số lượng, giá trị tài sản tổn thất do lũ lụt.
3. Việc xử lý tổn thất tài sản do lũ lụt được thực hiện theo quy định của cơ chế tài chính hiện hành.
V. IMPLEMENTATION
- Các Bộ, các ngành và Chủ tịch Ủy ban nhân dân các tỉnh bị lũ lụt căn cứ vào Thông tư này khẩn trương chỉ đạo và hướng dẫn chi tiết việc khôi phục tài liệu kế toán cho phù hợp với ngành và địa phương mình.
- Các đơn vị có tài liệu kế toán bị lũ lụt làm hư hỏng phải nghiêm túc và nhanh chóng phục hồi đầy đủ tài liệu kế toán bị hư hỏng.
- Thời gian phục hồi tài liệu kế toán năm 1999 phải hoàn thành trước ngày 31 tháng 12 năm 1999.
- Chi phí phục hồi, xử lý tài liệu kế toán bị hư hỏng sau lũ lụt được hạch toán vào chi phí sản xuất kinh doanh hoặc chi phí hoạt động của đơn vị theo quy định hiện hành.
- Tổ chức, cá nhân nào lợi dụng thiệt hại do lũ lụt để khai man, lập tài liệu sai phải chịu trách nhiệm theo quy định của pháp luật.
- Trong quá trình thực hiện nếu có vướng mắc đề nghị gửi về Bộ Tài chính để tiếp tục xử lý.
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TRAN VAN TA (Signed) |
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