Circular No. 211/2013/TT-BTC provides detailed regulations on the procedures for issuing, receiving, distributing, using state reserve goods for relief and assistance, and managing funds to ensure the work of issuing and receiving goods for relief and assistance.

CIRCULAR

Article 24etermining for procedures for issuing, receiving, distributing, and using goodsfrom the national reserve for relief, aid, and managing funds to ensurethe work of issuing and receiving goods for relief and aid

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Pursuant to the Law on National Reserve No. 22/2012/QH13 dated November 20, 2012;

On the basis of Decree No. 94/2013/NĐ-CP dated August 21, 2013 of the Government detailing the implementation of the State Reserve 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 the 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 General of the State Treasury Administration;

The Minister of Finance issues this Circular to stipulate for these procedures regulate the issuance, receipt, distribution, and use of goods from the national reserve for relief and aid, and the management and use of funds to ensure the work of issuing and receiving goods for relief and aid as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the procedures for issuing, receiving, distributing, and using goods from the national reserve issued free of charge for relief, support, aid, search and rescue, disaster prevention, mitigation, and aftermath handling, fire fighting, epidemic control, famine relief, serving national defense, security, social order, and other urgent tasks of the State (hereinafter referred to as issuing goods from the national reserve for relief and aid), and the management and use of funds to ensure the work of issuing and receiving goods from the national reserve for relief and aid.

Article 2. Applicability

This Circular applies to agencies, organizations, and individuals related to the issuance, receipt, distribution, and use of goods from the national reserve for relief and aid, and the management and use of funds to ensure the work of issuing and receiving goods from the national reserve for relief and aid.

Chapter II

SPECIFIC PROVISIONS

Section 1

Procedures for issuing, receiving, distributingand using goods from the national reserve for relief and aid

Article 3. Procedure and dossier for submitting to the Prime Minister for approval to issue goods from the national reserve for relief

1. Heads of ministries and sectors managing relevant fields, Chairmen of provincial People's Committees (hereinafter collectively referred to as Chairmen of provincial People's Committees) affected by natural disasters, fires, disasters, epidemics shall submit a report and request the Prime Minister to consider and decide on issuing goods from the national reserve for relief, while sending it to the ministry or sector managing the national reserve.

The report clearly states the damage caused by natural disasters, fires, disasters, and epidemics at the local level; the basis for calculating the need for goods from the national reserve for relief; the Decision of the Chairman of the provincial People's Committee regarding the declaration of an epidemic outbreak at the local level (if applicable).

For goods from the national reserve serving national defense, security, and social order, the Ministers of Defense and Public Security shall submit reports and requests to the Prime Minister, and send them to the Ministry of Finance for review and submission to the Prime Minister according to regulations.

2. Within three days from the date of receipt of the document from the head of the ministry or sector managing the relevant field or the Chairman of the provincial People's Committee, the ministry or sector managing the national reserve shall be responsible for reviewing, inspecting, and compiling the quantity, value, and types of goods from the national reserve needed for support, and report to the Prime Minister, while sending the Ministry of Finance (with attached relevant documents) for review and submission to the Prime Minister according to regulations.

3. Within five days from the date of receipt of the document from the ministry or sector managing the national reserve along with the attached documents, the Ministry of Finance shall be responsible for reviewing and submitting to the Prime Minister for a decision to issue goods from the national reserve.

4. In cases where immediate issuance of goods from the national reserve is required to promptly address each emerging task in emergency situations as stipulated in Clause 8, Article 4 of the Law on National Reserve, and the value of each type of goods from the national reserve exceeds the authority to approve budget expenditure of the Minister of Finance as prescribed in the State Budget Law; the Ministers of Finance, Defense, Public Security, and Agriculture and Rural Development must submit to the Prime Minister for consideration and decision.

5. The National Reserve General Department is the advisory body assisting the Ministry of Finance in coordinating with relevant ministries and sectors in reviewing and reporting to the Minister of Finance for submission to the Prime Minister for decision.

Article 4. Responsibilities of ministries and sectors managing national reserve goods and of the National Reserve General Department in the process of allocating and delivering national reserve goods for relief and aid.

1. On the basis of the Decision on allocating national reserve goods for relief and aid issued by the Prime Minister or the authorized person.

a) The head of the ministry or sector managing national reserve goods decides to assign tasks to the national reserve units directly storing goods to carry out the task of allocating national reserve goods for relief and aid, and organizes inspections and supervision of national reserve units during the allocation and delivery process.

b) The Director of the National Reserve General Department decides to assign tasks to the national reserve units directly storing goods to carry out the task of allocating national reserve goods for relief and aid, and organizes inspections and supervision of national reserve units during the allocation and delivery process.

c) The decision to assign tasks to national reserve units for allocation and delivery of goods is sent to the relevant ministry or sector managing the field or the provincial People's Committee receiving national reserve goods for relief to coordinate in implementation.

2. The head of the ministry or sector managing national reserve goods and the Director of the National Reserve General Department sign the Memorandum of Agreement on the handover of national reserve goods for aid and organize a symbolic handover ceremony with the Embassy of the recipient country in Vietnam when allocating national reserve goods for aid.

The contents of the Memorandum of Agreement on the handover of national reserve goods for aid with the Embassy of the recipient country in Vietnam include the following main points:

a) Name and address of the unit exporting goods.

b) Quantity and quality of national reserve goods for aid.

c) Expiry date of national reserve goods (if applicable).

d) Specifications, packaging, and markings on the packaging.

đ) Delivery location in the recipient country.

e) Mode of transportation; name of the transport means (if applicable).

g) Unit and representative receiving goods of the recipient country.

h) Timeframe, progress, and responsibilities of the parties involved.

i) Other related contents.

Article 5. Responsibilities of provincial People's Committees and ministries or sectors managing the field in the process of receiving and distributing national reserve goods for relief.

2. Direct the agencies and units assigned tasks to promptly receive and distribute national reserve goods for relief to the correct users; at the same time, organize inspection and supervision work on the distribution and use of national reserve goods for relief.

3. In case of not being able to accept all the national reserve goods for relief according to the Decision of the Prime Minister or the authorized person, the head of the ministry or sector managing the field and the Chairman of the provincial People's Committee must promptly submit a report to the Prime Minister for consideration and decision on returning the allocation quota, while sending it to the Ministry of Finance and the ministry or sector managing national reserve goods for tracking and coordination in implementation.

Article 6. Tasks of state reserve units for issuing and delivering goods

The head of the state reserve goods storage unit (hereinafter referred to as the state reserve unit) shall implement the following tasks based on the decision assigning the task of issuing goods made by the head of the ministry or sector managing state reserve goods or by the Director of the State Reserve General Department (for the State Reserve Regional Bureau):

1. Inspect the list of goods, types, specifications, quantities, and quality of state reserve goods issued for relief and technical documentation files (if any).

2. Arrange manpower and means to inspect, supervise, and load goods at the warehouse points for issuing goods and transportation means. - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land)..

3. Organize delivery to the designated location.

a) State reserve goods issued for relief and aid must be delivered to the units or organizations assigned the task of receiving goods in a timely, convenient, safe manner, ensuring the correct type, sufficient quantity, and quality.

b) For state reserve goods issued for relief that include foodstuffs, crop seeds, veterinary drugs, plant protection chemicals, and medicines for preventing and controlling diseases among people, the state reserve units organize the issuance, transportation, and delivery of these goods via the transportation means of the receiving units at the centers of districts, counties, towns, and cities under provinces receiving relief goods; or deliver the goods via the transportation means of the receiving units at the entrance of the state reserve warehouse according to the decision of the head of the ministry or sector managing state reserve goods or the Chairman of the People's Committee of the province.

c) For state reserve goods issued for relief that include equipment, means, machinery, and rescue goods, the state reserve units organize the issuance and delivery of these goods via the transportation means of the receiving units at the entrance of the state reserve warehouse. In urgent cases, the state reserve units may mobilize or rent transportation means to deliver the goods to the correct location according to the decision of the competent authority.

d) State reserve goods issued for aid must be delivered to the location specified in the decision of the competent authority.

4. In the case of temporarily issuing state reserve goods to promptly serve emerging tasks:

a) In emergency situations, the heads of state reserve units may use the fax copy (Decision of the Prime Minister, of the head of the ministry or sector managing state reserve goods), or the telephone call from the head of the ministry or sector managing state reserve goods, or the Director of the State Reserve General Department (if the fax copy cannot be received) to issue state reserve goods to meet the requirements of the emerging task. Within five days from the date of issuing state reserve goods, the state reserve unit assigned the task of issuing goods must compile and complete all necessary documents according to regulations.

b) In the case of temporarily issuing state reserve goods according to the Decision of the competent authority to promptly serve emerging tasks, within a maximum of thirty days after completing the task, the unit receiving and using state reserve goods has the responsibility to recover, maintain technically, and return to the state reserve unit that issued the goods to process re-entry into the warehouse and store according to regulations; where the goods were received, they should be returned there. When re-entering the warehouse, the state reserve unit issuing the goods shall coordinate with the receiving unit and invite the relevant authority to establish a committee to inspect and evaluate the quality of the goods. If the goods meet the standards for state reserve goods, they shall be processed for re-entry into the warehouse simultaneously with reporting the results to the ministry or sector managing state reserve goods. If the goods, after recovery, do not meet the quality standards for continued storage, the head of the ministry or sector managing state reserve goods shall propose a plan for issuing and using the goods or selling them, liquidating them to purchase new goods, and report to the Prime Minister for consideration and decision.

Article 7. Tasks of agencies and organizations assigned to receive goods

1. Within a maximum of thirty days from the date of receiving the decision on allocating goods issued by the Head of the ministry, sector managing the field or the Chairman of the Provincial People's Committee, the units and organizations assigned to receive goods must immediately implement the work of receiving and ensure to receive the full quantity of national reserve goods allocated.

2. Coordinate the time and location for delivering and receiving goods with the national reserve units assigned to deliver goods; arrange manpower and means to receive goods on the delivery unit’s means of transport.

3. Ensure the prompt and timely receipt of goods, correct in type, sufficient in quantity, and good quality; distribute promptly according to the established system, policies, and the correct target groups eligible to use relief goods.

4. Establish records to monitor the results of receiving, managing, and distributing national reserve goods; open accounting books to record and account fully for the quantity and value of received and distributed goods for relief purposes.

5. Bear responsibility for all losses caused by poor storage after receiving, failure to distribute goods in a timely manner leading to damage, deterioration, loss of quality, or insufficient quantity of goods; individuals and organizations related to the extent of the loss must compensate for the loss or be subject to legal provisions.

Article 8. Documents, vouchers, procedures for delivering and receiving goods

1. National reserve units directly responsible for delivering and handing over goods must comply with regulations on delivering national reserve goods, specifically:

a) Issue invoices for selling national reserve goods clearly stating the quantity and value of national reserve goods delivered according to the current accounting price recorded in the accounting books.

b) Prepare delivery and receipt records for national reserve goods for relief and aid. The contents of the delivery and receipt records include the following main items:

- Clearly state the name, position, address of the person delivering and receiving the goods;

- Delivering and receiving units;

- Time and location of delivery;

- Name of goods, quantity, value, quality of delivered and received goods;

- Expiry date (if applicable);

- Accompanying documents (if applicable);

- Other necessary contents.

2. Representatives of units and organizations assigned to receive goods must have the following documents:

a) Letter of introduction from the agency or organization assigned to receive goods;

b) Decision on allocating national reserve goods issued by the Head of the ministry, sector managing the field or the Chairman of the Provincial People's Committee (a certified copy of the original in cases where the same allocation decision applies but goods are received at different locations).

c) In cases where national reserve goods temporarily delivered to meet requirements as stipulated in Clause 4, Article 6 of this Circular, units and organizations assigned to receive goods that have not yet obtained the original allocation decision from the Head of the ministry, sector, or locality must, within five working days from the date of receiving the full quantity of goods, send the original allocation decision to the national reserve unit that delivered the goods to complete the delivery and receipt records.

Article 9. Management and use of national reserve goods allocated for relief

Ministries, sectors managing the field, provincial people's committees, agencies, and organizations after receiving national reserve goods shall be responsible for:

1. Managing and using national reserve goods in accordance with their intended purpose, target groups, and standards prescribed by law; ensuring no loss or waste. Strictly prohibit the sale or exchange of goods to offset costs or misuse. If the entire quantity of received goods is not used (after the completion of relief activities), it must be closely monitored, stored, and managed strictly and only used for relief purposes.

2. Establish records to track, account for, and report the management and use of national reserve goods allocated in accordance with legal provisions on accounting and statistics. For national reserve goods used multiple times, detailed tracking records must be maintained in accordance with legal provisions on the management and use of state assets, and the preservation and maintenance procedures of the specialized management authority must be followed to ensure the quality of allocated national reserve goods is always maintained and ready to meet demands promptly when needed.

3. For national reserve goods serving defense and security tasks, rescue equipment and materials already allocated for relief that are no longer needed, after inspection if they meet national reserve goods quality standards, they should be returned to the national reserve warehouse for continued storage in accordance with regulations; if they do not meet quality standards, they should be reported to the Prime Minister for sale or allocation to the relevant ministries and sectors for regular use.

Article 10. Reporting System

Ministries and sectors managing national reserve goods, after completing the task of delivering and allocating national reserve goods for relief and aid, must compile and report the results to the Prime Minister within ten days, while sending reports to the Ministry of Finance (State Reserve Administration总局),国家计委和国家发展计划委员会。模版报告，根据本通知附件的表01/BC-THXC。

省级人民政府、负责管理领域的部门在完成接收和分配用于救济的国家储备物资的任务后，必须在十天内汇总并报告执行结果给总理，同时发送报告至财政部（国家物资储备局）、国家计委和国家发展计划委员会以及负责管理国家储备物资的部门以配合监督和管理。报告模板，根据本通知附件的表02/BC-TNPP。对于多次使用且使用时间超过一年的国家储备物资如救援设备、物资、交通工具和机器，则应根据本通知附件的表03/BC-QLSD进行汇总和报告。

3. In cases where urgent reporting is required by the Prime Minister or authorized government agencies, the ministries and sectors managing national储备物资、负责管理领域的部门负责人和省级人民政府主席必须严格执行规定的报告制度。

Article 11. Inspection, examination, supervision

1. The specialized inspection of state reserves under the State Reserve General Department shall be the main organizer and coordinate with ministries and sectors managing national reserve goods, ministries and sectors managing relevant fields, and provincial People's Committees to inspect and examine the receipt, distribution, and use of national reserve goods for relief purposes.

2. Ministries and sectors managing national reserve goods shall be responsible for monitoring, inspecting, and handling violations during the implementation process concerning national reserve units under their management, and shall consolidate and submit reports to the Ministry of Finance.

3. Units assigned the task of distributing national reserve goods for relief shall carry out inspections and supervision over the receipt, distribution, management, and use of national reserve goods for relief by units and organizations assigned tasks by the heads of ministries and sectors managing relevant fields and the Chairpersons of provincial People's Committees within their jurisdiction.

4. Provincial People's Committees shall be responsible for organizing the inspection and supervision of the distribution and use of national reserve goods distributed for relief to localities.

Section 2

Management and use of funds for the distribution of national reserve goodsfor relief and assistance

Article 12. Sources of funds, contents of expenditure, levels of expenditure, and allocation of funds for the distribution and transfer of national reserve goods for relief and assistance

1. Funds ensuring the distribution and transfer of national reserve goods for relief and assistance shall be guaranteed from the annual economic affairs budget allocated by the State to ministries and sectors managing national reserve goods, the State Reserve General Department, and shall be provided by the Ministry of Finance according to the approved budget; in cases where approval has not yet been obtained, the Minister of Finance shall decide on provisional allocation so that national reserve agencies and units can implement the tasks.

2. Funds ensuring the distribution of national reserve goods for relief and assistance shall be allocated within the planned year. In cases where additional funds arise due to urgent distributions within the year, which have not been arranged in the budget or have been allocated but are still insufficient, the ministries and sectors managing national reserve goods shall prepare supplementary budgets and request the Ministry of Finance to consider and decide according to its authority or submit to the Prime Minister for decision. In cases where agencies and units assigned the task of distributing national reserve goods for relief and assistance have not fully utilized the allocated budget for the year, the budget will be canceled according to regulations.

3. Preparing the budget for funds ensuring the distribution of national reserve goods, contents of expenditure, levels of expenditure, and allocation of funds for the distribution and transfer of national reserve goods for relief and assistance shall be carried out in accordance with Circular No. 145/2013/TT-BTC dated October 21, 2013, issued by the Ministry of Finance, guiding the national reserve plan and the state budget for national reserves.

4. Funds ensuring the receipt and distribution of national reserve goods for relief from the point of receipt as stipulated in points b and c, Clause 3, Article 6 of this Circular, shall be allocated from the local budget for payment. The Chairpersons of provincial People's Committees receiving national reserve goods for relief shall provide specific guidance on preparing budgets, finalizing accounts, and allocating funds to support the work of receiving and distributing national reserve goods in accordance with the provisions of the state budget law.

Article 13. Method for selecting units to sign transportation contracts and supply packaging materials

2. In cases requiring immediate delivery, the heads of national reserve units directly implementing the task of issuing and delivering goods may decide to directly designate transportation units and packaging material supply units; determine the freight rates and purchase prices of packaging materials, and bear responsibility before the State for their decisions. Direct designation of transportation units and packaging material supply units must comply with current regulations; determination of freight rates and purchase prices of packaging materials must ensure economy and be consistent with market prices at the time of shipment.

Article 14. Procedure and authority for approving the maximum fee for issuing national reserve goods for relief and aid

1. Based on the Decision assigning the task of issuing and delivering national reserve goods for relief and aid by the head of the ministry or sector managing national reserves, or by the Director of the State General Reserve Administration, units assigned the task of issuing and delivering goods shall prepare a budget estimate and send it to the ministry or sector managing national reserves, or to the State General Reserve Administration (for regional State Reserves).

2. Within no more than seven working days from the date of receiving complete files on the maximum fee for issuing national reserve goods for relief and aid (hereinafter referred to as the file), the ministry or sector managing national reserves, or the State General Reserve Administration shall be responsible for reviewing, summarizing, and sending a document (with related files) to the Ministry of Finance to decide on the maximum fee for issuing goods. If the file is incomplete and invalid, within three working days, the ministry or sector managing national reserves, or the State General Reserve Administration shall issue a document requesting national reserve units to supplement and perfect the file, specifying the necessary documents to be supplemented and perfected.

3. Within no more than seven working days from the date of receiving the proposal document along with complete files from the ministry or sector managing national reserves, or the State General Reserve Administration, the unit under the Ministry of Finance assigned the task of reviewing shall be responsible for reviewing and submitting to the Minister of Finance for deciding on the maximum fee for issuing national reserve goods for relief and aid. If the file is incomplete and invalid, within three working days, the unit under the Ministry of Finance assigned the task of reviewing must issue a document specifying the necessary documents to be supplemented and perfected, sent to the ministry or sector managing national reserves, or the State General Reserve Administration for supplementation and perfection of the file.

4. Based on the decision on the maximum fee for issuing goods for relief and aid by the Minister of Finance, the heads of ministries or sectors managing national reserves, or the Director of the State General Reserve Administration shall implement the assignment of fees to the units executing the tasks.

5. The file requesting the Ministry of Finance to approve the maximum fee for issuing national reserve goods for relief and aid includes:

a) The decision of the head of the ministry or sector managing national reserves or the Director of the State General Reserve Administration regarding the assignment of the task to national reserve units to issue national reserve goods for relief and aid.

b) The decision of the head of the sector managing the field or the Chairman of the People's Committee of the province regarding the allocation of national reserve goods for relief and aid.

c) A calculation table of the budget estimate for issuing and delivering national reserve goods for relief and aid by the national reserve unit assigned the task of issuing and delivering goods, including:

- For expenses that have already occurred prior to the preparation of the budget estimate, the unit must submit all relevant files, documents, and certificates (certified true copies).

- For expenses that have not yet occurred compared to the time of preparing the budget estimate: the unit must submit all files, documents serving as the basis for calculation and preparation of the budget estimate.

d) A document proposing approval of the maximum fee for issuing and delivering national reserve goods for relief and aid by the national reserve unit directly implementing the issuance and delivery of national reserve goods according to form number 01/DT-KPXC accompanied by a calculation table of the maximum fee according to form number 02/DT-KPXC; of the ministry or sector managing national reserves or the State General Reserve Administration according to form number 03/DT-KPXC attached to this Circular.

Article 15. Regarding accounting entries and finalizing the quantity and value of national reserve goods for relief and aid, and the funds and goods dispatched

1. Accounting entries and finalizing the quantity and value of national reserve goods for relief and aid

a) For units dispatching, distributing, and delivering goods

Based on the decision of the head of the ministry or sector managing national reserve goods or the Director General of the State Reserve Administration regarding the dispatch of national reserve goods for relief and aid; the delivery and receipt records and sales invoices for national reserve goods shall be recorded to reduce the value of national reserve goods corresponding to the actual quantity dispatched, while simultaneously reducing the source capital of national reserve goods according to the current accounting regulations. For temporarily dispatched national reserve goods used under Clause 4, Article 6 of this Circular, national reserve units shall record the reduction in quantity and value of national reserve goods to transfer to the monitoring of temporarily dispatched goods used. When the goods are returned to the warehouse, the quantity and value of national reserve goods must be increased.

Based on the decision of the Chairman of the Provincial People's Committee or the head of the ministry or sector managing the field regarding the allocation of national reserve goods for relief, the delivery and receipt records, sales invoices for national reserve goods, and related documents concerning the results of receiving national reserve goods for relief:

- The financial agency directly receiving the goods shall increase the budget funds allocated by the central government for relief corresponding to the quantity and value of national reserve goods received for relief, while simultaneously increasing the value of assets, tools, and equipment (for national reserve goods, these are equipment, means, machinery, rescue goods) according to the current accounting regulations. For temporarily dispatched national reserve goods used as stipulated in Clause 4, Article 6 of this Circular, agencies and units receiving the goods must maintain a ledger for management until the goods are returned to the national reserve warehouse.

- The local Department of Finance, annually based on reports from units and organizations assigned the task of receiving national reserve goods, is responsible for compiling into the annual budget settlement report the portion of central government funds allocated for relief.

2. Regarding accounting entries and finalizing the funds for dispatching national reserve goods for relief and aid: national reserve units, ministries and sectors managing national reserve goods, and the State Reserve Administration shall implement according to the provisions of Circular No. 145/2013/TT-BTC dated October 21, 2013, issued by the Ministry of Finance guiding the national reserve plan and the budget for national reserves.

3. For dispatches of national reserve goods for relief and aid using funding from sponsors or localities, ledgers shall be opened for recording, accounting entries, and finalization according to the sponsor's or locality's regulations (if applicable). If the sponsor or locality does not have specific regulations, the current accounting system shall be followed.2. Repeal Circular No. 195/2009/TT-BTC dated October 5, 2009, issued by the Ministry of Finance regarding the handover, management, distribution, and use of national reserve goods dispatched without payment for relief, support, search and rescue, disaster prevention, firefighting, epidemic control; Circular No. 143/2009/TT-BTC dated July 15, 2009, issued by the Ministry of Finance on guidelines for preparing budgets, managing, and using funds to ensure the dispatch and distribution of national reserve goods for relief and support and aid; and Decision No. 82/QD-BTC dated January 12, 2012, issued by the Minister of Finance regarding the procedures for reviewing, documents, and forms for costs already set at the warehouse gate and maximum costs outside the warehouse gate for national reserve goods used for relief, support, and aid.

Chapter III

IMPLEMENTATION

Article 16. Effective Date

1. This Circular shall take effect 45 days from the date of signature.

Agencies, units, organizations, and individuals involved in the dispatch, handover, reception, and use of national reserve goods for relief and the use of funds to ensure the dispatch and handover of goods shall be responsible for implementation. During implementation, if there are issues that are not suitable, requiring supplementation or modification, units are requested to promptly reflect them to the Ministry of Finance for research and appropriate supplementation and modification.

Article 17. Responsibility for Implementation

The relevant agencies, units, organizations, and individuals involved in the issuance, handover, receipt, and use of national reserve goods for relief purposes, and the use of funds to ensure the issuance and handover of goods shall be responsible for implementation. During the course of implementation, if there are issues that are not appropriate, requiring supplementation or modification, it is requested that the units promptly reflect these issues to the Ministry of Finance for study and appropriate supplementation or modification./.