Circular No. 184/2013/TT-BTC guiding standards and conditions for Fixed Asset Management Software applied in the administrative and public service sector.

CIRCULAR

Guidelines for standards and conditions of Fixed Asset Management Software

 to be applied in the administrative and public service sector

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

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Property;

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

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance issues this Circular to provide guidelines for the standards and conditions of Fixed Asset Management Software to be applied in the administrative and public service sector.

Article 1. Scope of Regulation and Applicability

1. This Circular provides guidelines for the standards and conditions of Fixed Asset Management Software to be applied in the administrative and public service sector (hereinafter referred to as Fixed Asset Management Software).

2. The entities subject to this Circular are state agencies and public service organizations (hereinafter referred to as agencies and units) when developing or purchasing Fixed Asset Management Software.

3. Political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations (hereinafter referred to as organizations) when using budget funds provided or supported by the State to develop or purchase Fixed Asset Management Software must comply with the provisions of this Circular.

Article 2. Development and Purchase of Fixed Asset Management Software

The decision to develop or purchase Fixed Asset Management Software and the procedures for selecting suppliers of Fixed Asset Management Software shall be carried out in accordance with the Law on Bidding dated November 29, 2005, the Law on Information Technology dated June 29, 2006, Decree No. 102/2009/ND-CP dated November 6, 2009 of the Government on management of investment in information technology applications using State budget funds, and other guiding documents, Decree No. 85/2009/ND-CP dated October 15, 2009 of the Government guiding the implementation of the Law on Bidding and selection of contractors for construction projects under the Law on Construction, Circular No. 68/2012/TT-BTC dated April 26, 2012 of the Ministry of Finance on bidding for the procurement of assets to maintain the regular operation of state agencies, political organizations, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, or people's armed forces units, or any amended or supplemented documents (if applicable).

Article 3. Standards for Fixed Asset Management Software

1. Fixed Asset Management Software must support users in complying with legal regulations on the management and use of State assets.

When using Fixed Asset Management Software, it shall not alter the asset management operations prescribed in current legal documents regarding the management and use of State assets.

Documents and reports about State assets printed from Fixed Asset Management Software must comply with the formats and contents stipulated by law, ensuring consistency between the asset data retained on computers and the asset data recorded in asset registers, ensuring timely updates of State asset changes in line with actual usage by agencies, organizations, and units.

2. Fixed Asset Management Software must be compatible with the current system of State asset management and use and have the capability to integrate with the National Database on State Assets according to the following aspects:

a) The list of fixed assets in Fixed Asset Management Software must include types of assets such as land; buildings; motor vehicles; other assets with a book value of VND 500 million or more per unit; architectural structures; transportation and transmission equipment; machinery and equipment; management tools; perennial plants and working animals producing products; special assets; other tangible fixed assets; other intangible fixed assets (such as the value of inventions, copyrights, industrial designs, utility models, and computer software).

Criteria for identifying fixed assets, depreciation rates, original cost, remaining value, reasons for increases or decreases in fixed assets, and tracking indicators must comply with the provisions of Decision No. 32/2008/QD-BTC dated May 29, 2008 of the Minister of Finance on the management and calculation of depreciation of fixed assets in state agencies, public service units, and organizations using State budget funds, or any amended or supplemented documents (if applicable).

b) Fixed Asset Management Software must have the ability to exchange information about State assets with the National Database on State Assets. The database structure, data storage standards, information exchange standards, required integration indicators, common asset registration codes, and other standards for Fixed Asset Management Software to integrate data into the National Database on State Assets shall be in accordance with the guidance provided in the attached appendix to this Circular or announcements by the Ministry of Finance when there are adjustments.

c) Fixed Asset Management Software must have the ability to automatically calculate depreciation and amortization of fixed assets in cases where public service units with financial autonomy use State assets for production, service provision, leasing, joint ventures, or collaborations in accordance with the law.

d) Fixed Asset Management Software must have the ability to aggregate all data on assets of all units under the management of agencies, organizations, and units. The output reports of the software must comply with current regulations (Circular No. 245/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government on detailed regulations and guidance for implementing certain provisions of the Law on Management and Use of State Assets; Circular No. 09/2012/TT-BTC dated January 19, 2012 of the Ministry of Finance amending and supplementing certain articles of Circular No. 245/2009/TT-BTC; Circular No. 89/2010/TT-BTC dated June 16, 2010 of the Ministry of Finance guiding sample forms for the public disclosure of asset management and use and reporting asset management and use data, and Reports according to the current accounting system stipulated in Circular No. 185/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance guiding amendments and supplements to the Accounting System for Administrative and Public Service Units issued together with Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance, or any amended or supplemented documents (if applicable)).

e) The Fixed Asset Management software must ensure data consistency among levels within the unit. For units with subordinate units, it can view and print consolidated reports on the management and use of state assets of subordinate units.

3. The Fixed Asset Management software has the capability to upgrade, modify, and supplement in accordance with changes in the management and use of state assets without affecting existing data.

4. The Fixed Asset Management software automatically processes and ensures the accuracy of state asset data:

a) Automatically processes and retains data based on adherence to state asset management procedures as well as calculation methods for indicators reported according to current regulations;

b) Ensures compatibility and non-duplication between state asset data;

c) Has the ability to automatically forecast, detect, and prevent errors when entering data and during information processing.

5. The Fixed Asset Management software must ensure information security and data safety as follows:

a) Has the capability to assign permissions to each user based on functions including: Database Administration, Data Entry, and Data Utilization. Each assigned position has clearly defined responsibilities and authorities, ensuring that those not responsible cannot access others' work within the software unless authorized by someone responsible;

b) Has the capability to monitor users based on criteria such as: time of accessing asset information into the system, actions performed by the user in the system, and objects affected by these actions;

c) Has the capability to record traces in the Asset Ledger regarding modifications to officially accessed asset data in compliance with specified correction methods, ensuring only those responsible have the authority to correct errors for officially accessed business transactions;

d) Has the capability to recover data and asset information in cases of technical issues arising during use.

Article 4. Conditions for Fixed Asset Management Software

1. Fixed Asset Management software must be named and clearly described regarding its origin, technical features, and compliance with standards outlined in this Circular and current regulations on the management and use of state assets before being put into use.

2. When put into use, Fixed Asset Management software must come with specific guidance materials to assist users in safe operation and handling of incidents.

3. Fixed Asset Management software must be supported by the provider through simple and convenient means to ensure smooth implementation and execution.

4. Fixed Asset Management software must comply with relevant technical standards for system connectivity, data integration, data description, and information retrieval as stipulated in Circular No. 01/2011/TT-BTTTT dated January 4, 2011, issued by the Ministry of Information and Communications on Publishing the List of Technical Standards for Information Technology Applications in Government Agencies; Circular No. 24/2011/TT-BTTTT dated September 20, 2011, issued by the Ministry of Information and Communications on the creation, use, and storage of data descriptions on government agency websites or electronic portals, or any subsequent amendments or supplements (if applicable).

5. When put into use, Fixed Asset Management software must ensure legality.

Article 5. Implementation Provisions

1. This Circular takes effect from January 20, 2014.

2. For Fixed Asset Management software currently in use at agencies, organizations, or units that do not meet the standards and conditions set out in this Circular, within one year from the date this Circular takes effect, they must be upgraded to meet the prescribed standards and conditions. During implementation, if any difficulties arise, agencies, organizations, and units are requested to promptly report to the Ministry of Finance for coordination in resolving them.

During implementation, if any difficulties arise, agencies, organizations, and units are requested to promptly report to the Ministry of Finance for coordination in resolving them./.