Circular No. 25/2020/TT-NHNN stipulates the Procedures for circulation, control, reconciliation, and collection of accounting vouchers in the "Core Bank, Accounting, Budgeting, and Integrated System" at the State Bank of Vietnam.

CIRCULAR

Regulations on the Circulation, Control, Reconciliation, and Aggregation of Accounting Documents in the System "Core Banking, Accounting, Budget Preparation, and Integrated Systems" at The State Bank of Vietnam

Pursuant to the Law on the State Bank of Vietnam dated June 16, 2010;

Pursuant to the Accounting Law dated November 20, 2015;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to Decree No. 35/2007/NĐ-CP dated March 8, 2007, of the Government on electronic transactions in banking activities;

Pursuant to Decree No. 16/2017/NĐ-CP dated February 17, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the State Bank of Vietnam;

Pursuant to Decree No. 130/2018/NĐ-CP dated September 27, 2018 of the Government detailing regulations on digital signatures and certificates; management, provision, and use of digital signatures, certificates, and services for verifying digital signatures; Pursuant to Decision No. 08/2013/QĐ-TTg dated January 24, 2013 of the Prime Minister regarding accounting systems applicable to the State Bank of Vietnam;

At the proposal of the Director of the Department of Finance and Accounting;

The Governor of the State Bank of Vietnam hereby promulgates this Circular stipulating the Circulation, Control, Reconciliation, and Aggregation of Accounting Documents in the System "Core Banking, Accounting, Budget Preparation, and Integrated Systems" at the State Bank of Vietnam.

This Circular stipulates the Circulation, Control, Reconciliation, and Aggregation of Accounting Documents in the System "Core Banking, Accounting, Budget Preparation, and Integrated Systems" at units with accounting organizational structures under the State Bank of Vietnam (hereinafter referred to as the SBV).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Units with accounting organizational structures include: the Department of Finance and Accounting, the Trading Office, the Administrative Bureau, the Information Technology Bureau, the Issuance and Treasury Bureau, the Administrative Sub-bureau, the Information Technology Sub-bureau, the Issuance and Treasury Sub-bureau, the Inspection and Supervision Agency, the State Bank Branches in provinces and centrally-administered cities, and other units under the SBV with accounting organizational structures (hereinafter referred to as accounting units of the SBV).

Article 2. Applicability

2. Individuals and organizations related.

3. This Circular does not apply to units under the SBV that have independent accounting organizational structures.

1. The System "Core Banking, Accounting, Budget Preparation, and Integrated Systems": is a system established to send, receive, store, display, and perform processing aimed at managing and accounting for economic and financial transactions of the SBV (hereinafter referred to as the accounting software system), including: ERP software, T24 software, CSD software, AOM software, and CDP software.

Article 3. Explanation of Terms

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

a) ERP software (Enterprise Resource Planning): Is a system for managing and accounting for economic and financial transactions of the SBV, including the following business modules:

- General Ledger module, abbreviated as GL;

- Fixed Assets module, abbreviated as FA;

- Accounts Receivable and Accounts Payable module, abbreviated as AR, AP;

- Financial Accounting Hub module, abbreviated as FAH;

- Budgeting module, abbreviated as BG;

b) T24 software (Temenos T24): Is the core banking system of the SBV for managing and monitoring basic economic and financial transactions of the SBV, including the following business modules:

- Lending and Deposit module, abbreviated as LD;

- Interbank and International Foreign Exchange module, abbreviated as FX;

- Derivatives module, abbreviated as DX;

- Fund Transfer module, abbreviated as FT;

- Securities module, abbreviated as SC;

- Customer module, abbreviated as CUS;

- Money Market module, abbreviated as MM;

- Account module, abbreviated as AC;

- Limit module, abbreviated as LI;

- Loans Past Dues module, abbreviated as PD;

- Teller module, abbreviated as TT;

- Cash Reserve Ratio module, abbreviated as CRR;

- Data Capture module, abbreviated as DC;

c) CDP-TT01 software (Central Desk Portal): Is a system for managing state foreign exchange reserve transactions;

d) CSD software (Central Securities Depository): Is a system of the SBV for managing transactions arising from securities custody;

đ) AOM software (Auction/Open Market Operation): Is a system for managing gold auction transactions, open market operations, and issuance of central bank bills, government bonds, and special bonds.

2. CMO system (Currency Management Optimization): Is a system for centralized treasury management and issuance of the SBV.

3. Circulation, control, reconciliation, and aggregation of accounting documents: Is the process where accounting documents sequentially go through relevant departments to complete a sequence, starting from the preparation, receipt, inspection, and processing of documents; classification and recording in accounting books; control and reconciliation of documents until the final stage of collecting and arranging documents.

4. Automatic accounting transaction: Is a transaction automatically recorded by accounting software without external intervention. These transactions are recorded based on information generated by the accounting software system from existing data within the system (for example, accumulated interest transactions...).

5. Participants in the process: Are staff members responsible for each stage in the Circulation, Control, Reconciliation, and Aggregation of Accounting Documents, including: business staff, accounting staff, control staff, post-audit and document collection staff, Head of Accounting Department or persons authorized by the Head of Accounting Department (hereinafter referred to as the Head of Accounting Department); Head of Accounting Unit of the SBV or persons authorized by the Head of Accounting Unit of the SBV (hereinafter referred to as the Head of Accounting Unit of the SBV).

6. Accounting department: Is a department comprising all accounting staff. Among them, accounting staff are those directly receiving, processing, and inspecting accounting documents, performing accounting transactions on the accounting software system (hereinafter referred to as accountants) according to the assignment and responsibility division by the Head of Accounting Unit of the SBV.

6. Accounting department: is a unit consisting of all accounting officers. Among them, an accounting officer is the person directly receiving, processing, and checking accounting vouchers, performing accounting transactions on the accounting software system (hereinafter referred to as an accounting clerk) according to the division of work assigned by the head of the accounting unit of the State Bank of Vietnam.

7. Control unit: is a unit consisting of all control officers. Among them, a control officer is a person assigned the task of supervising accounting transactions and business transactions, and has the authority to approve transactions carried out by business officers and accountants on the accounting software system.

8. Business unit: is a unit consisting of all business officers, including the warehouse fund unit and other business units. Among them, a business officer is a person directly receiving, processing, and checking business documents and performing business steps on the accounting software system according to the division of labor and responsibilities assigned by the head of the unit.

9. Warehouse fund unit: includes officers engaged in warehouse fund operations, who are assigned the task of supervising and have the authority to approve transactions related to the receipt and dispatch of goods and funds conducted on the CMO system.

10. Post-audit unit: is a unit under the accounting department, consisting of all officers responsible for post-audit work and document collection (hereinafter referred to as post-audit officers). Among them, a post-audit officer is an officer responsible for receiving, collecting, and organizing documents processed and recorded by business officers and accountants; rechecking transactions of business officers and accountants, and automatically recorded transactions based on relevant documents; and collecting accounting documents of the entire accounting unit of the State Bank and storing them according to regulations.

11. End of working day time: is the time at which a working cycle on the accounting software system ends, with all closing entries for the day having been completed. After this time, no economic or financial transactions are processed or recorded in the accounting books for that working day, except for adjustment transactions correcting errors as provided by regulations.

12. User code: is the identification number of a user on the accounting software system used for logging into the system and performing business transactions. The user code includes the identification number assigned by the Information Technology Department upon request from accounting units of the State Bank and the pre-existing identification number in the accounting software system for integrating transactions between software within the accounting software system (hereinafter referred to as system user code). User codes are issued to business officers and accountants at each accounting unit of the State Bank and are generated by the system according to the accounting unit of the State Bank.

13. Business mechanism and process: is a set of guiding documents and procedures governing the execution of economic and financial transactions within the operations of the State Bank to ensure that such transactions are strictly controlled in accordance with their nature and comply with current laws and regulations.

Article 4. Principles of circulation, control, reconciliation, and collection of accounting documents

1. Principle of circulation of accounting documents

a) All accounting documents created or received by accounting units of the State Bank from customers must be checked and verified for their legality and validity before using them to record in the accounting books;

b) For documents related to cash deposits and withdrawals: if it is a deposit document, the accounting officer shall only record in the accounting books after the warehouse fund unit has collected the full amount of cash; if it is a withdrawal document, the accounting officer must first record in the accounting books before transferring the document to the warehouse fund unit for payment;

c) For documents used in non-cash payments (transfers), credit shall only be recorded in the account of the beneficiary after the debit has been made from the payer's account (except where otherwise provided by law);

d) Documents circulated between units within accounting units of the State Bank must be handled by officers within that unit and may not be passed through customers. Payment documents such as transfers and settlements sent outside the accounting units of the State Bank shall circulate through internal networks, inter-bank networks, postal services, or be directly exchanged between relevant accounting units of the State Bank.

2. Principle of control and reconciliation of accounting documents

a) All bank accounting documents must be checked for legality and validity and strictly controlled before executing transactions (recording, payment, collection, disbursement...). The contents of the checks and controls of bank accounting documents include:

- For paper documents

+ Checking the clarity, completeness, and accuracy of the indicators, figures, and elements recorded on the accounting document;

+ Controlling the content of the economic and financial transactions recorded on the accounting document to ensure compliance with the Accounting Law, and reconciling the content of the accounting document with related documents and files;

+ Controlling the secret code (SCM) for documents that require SCM;

+ Controlling the compliance with the procedures stipulated in this Circular by the preparer, checker, and approver for each type of economic and financial transaction;

+ Checking and verifying seals (if any) and signatures on the document (including customer signatures and signatures of relevant officers in the accounting unit of the State Bank) to ensure that the seals and signatures on the document match the registered samples at the accounting unit of the State Bank.

- For electronic documents

The control of electronic documents is divided into two steps, technical information must be controlled first, followed by the control of the content of the business transaction.

Step 1: Technical information control, including:

+ Checking the digital signature of the preparer and the previous controller, SCM, and security keys (identification codes) on the document must match the specified format; passwords on the document must match the specified passwords;

+ The file name must be established correctly according to the prescribed model;

Step 2: Content of business transaction control:

+ Checking the content of the document;

+ Checking the account name, account number, value date, and other contents on the document;

+ Checking the balance of the deposit account to ensure sufficient funds to cover the amount on the document;

b) Post-audit officers may not recheck transactions they themselves have already controlled or processed on the accounting software system.

c) The verification and comparison of vouchers with the control reports (hereinafter referred to as reports) of the transaction day must be completed on the next working day.

3. Conditions for collecting and storing reports electronically

a) The content of the data message must be accessible, searchable, and usable for reference when necessary;

b) The content of the data message must be stored in its original format as it was created, sent, received, or in a format that accurately represents the content of the data message;

c) The data message must be stored in a manner that allows the origin of creation, destination, date and time of sending or receiving the data message to be determined.

4. Application of digital signatures to control reports

a) Digital signatures must be attached to the reports to serve the work of controlling and comparing vouchers after signing digitally. Digitally signed reports must ensure authenticity and integrity throughout the process of exchanging over computer networks, processing, and storing digitally signed reports;

b) The head of the accounting unit of the State Bank of Vietnam who signs digitally has the responsibility to securely manage the secret key and storage device of the personal certificate;

c) Business staff, accountants, controllers, and post-audit officers have the responsibility to sign on the reports that need to be signed by affixing their digital signature immediately after completing their assigned tasks.

5. Procedure for signing reports digitally

When the application of information technology sufficiently meets the conditions for storing reports as stipulated in Clause 3 of this Article, business staff, accountants, auditors, and post-audit officers do not need to print report templates on paper but must sign digitally on each report in accordance with the principle of sequential stages in the circulation, control, and voucher comparison process as with paper vouchers.

6. Principles for collecting and arranging vouchers

Accounting vouchers of the day must be fully collected and arranged in a scientific manner, facilitating easy retrieval and storage.

a) Vouchers of one (01) accounting transaction must be arranged in the following order: Ledger entry voucher; Original voucher and other accompanying vouchers (other accompanying vouchers are arranged in the order of their occurrence).

Vouchers of adjustment transactions must be arranged in the following order: Adjustment voucher clearly indicating the adjustment from which transaction or a copy of the original voucher (in case the original voucher is not stored together with the set of vouchers).

b) In cases where one (01) original voucher relates to two (02) or more different accounting transactions but cannot be placed consecutively in the same set of vouchers, the accountant shall perform:

- If the transactions belong to the same (01) set of vouchers: The original voucher is arranged in the set of vouchers of the first accounting transaction. On the ledger entry voucher of subsequent transactions, clearly state "the original voucher is stored at voucher number..." or on the original voucher, clearly state "original voucher of voucher number...";

- If the transactions belong to different sets of vouchers of the same working day: The original voucher is arranged in the set of vouchers of the first accounting transaction. At subsequent transactions, depending on the requirement for using information of each transaction, it may be performed: On the ledger entry voucher of the set of vouchers, clearly state "the original voucher is stored in the set of vouchers... voucher number..."; Or at the subsequent accounting transaction, store a duplicate or photocopy of the original voucher (clearly stating "the original voucher is stored in the set of vouchers... voucher number...");

- If the accounting transactions occur on different transaction days: The original voucher is arranged in the set of vouchers of the first transaction day, at the set of vouchers of subsequent transaction days, store a duplicate or photocopy of the original voucher (clearly stating "the original voucher is stored on day... set of vouchers... voucher number...").

7. Principles for handling errors discovered during the circulation, control, and comparison of vouchers

a) When controlling accounting vouchers, if violations of relevant laws are detected, business staff and accountants must refuse to proceed (payment, withdrawal from the treasury, withdrawal from inventory...) and immediately report to the head of the accounting unit of the State Bank of Vietnam for timely measures according to current legal regulations;

b) Business documents and accounting vouchers established without ensuring legality and validity must be returned to the customer or informed to the person who issued the voucher to reissue or adjust correctly before being used as the basis for accounting entries;

c) Handling of errors must comply strictly with the business mechanism, operational procedures, software operation guidelines, accounting regulations, and related legal provisions.

Article 5. Responsibilities of participants in the process

1. For the Head of the Accounting Unit of the State Bank of Vietnam

a) Organize, assign, direct, and supervise the implementation in accordance with this Circular;

b) Coordinate with related accounting units of the State Bank of Vietnam to promptly address any errors discovered;

c) Bear responsibility before the Governor of the State Bank of Vietnam and the law when errors occur due to failure to comply with the provisions of this Circular and relevant accounting laws.

2. For the Head of the Accounting Department

a) Advise the Head of the Accounting Unit of the State Bank of Vietnam on organizing and implementing, guiding relevant departments and staff to implement in accordance with this Circular;

b) Directly monitor compliance with procedures and record-keeping systems at the Accounting Unit of the State Bank of Vietnam;

c) Assign and direct staff under the Accounting Department to implement according to the procedures stipulated in this Circular;

d) Review and control the daily account balance sheet, detailed accounting documents, monthly, quarterly, and annual financial reports when there are signs of discrepancies or errors, and be responsible for the timeliness, accuracy, completeness, and truthfulness of the data in the reports;

đ) Report promptly to the Head of the Accounting Unit of the State Bank of Vietnam any cases of errors or violations in transaction processing that distort the true nature of economic and financial transactions;

e) Advise or directly make decisions on corrective measures within the scope assigned by the Head of the Accounting Unit of the State Bank of Vietnam.

3. For professional staff

a) Be responsible for checking, controlling, and ensuring the accuracy, validity, and legality of accounting documents and materials used to enter related data into the accounting software system;

b) Accurately enter data into the accounting software system based on the content of the documents, files, and vouchers used in accordance with regulations;

c) Collaborate with accounting clerks to check, reconcile, and supplement (if missing) documents and vouchers related to transactions processed through the accounting software system.

4. For accounting clerks

a) Verify the accuracy, validity, and legality of accounting vouchers. For vouchers that must be approved by the Head of the Accounting Unit of the State Bank of Vietnam before execution, the accounting clerk submits them to the Head of the Accounting Department for signature; subsequently, they submit them to the Head of the Accounting Unit of the State Bank of Vietnam for approval before executing on the accounting software system;

b) Accurately enter all data of economic and financial transactions into the accounting software system in accordance with the elements on the vouchers and the operational procedures of each subsystem;

c) Record accounting transactions in accordance with current regulations;

d) Check, reconcile, and ensure the accuracy of transaction details listed on the transaction list with the accounting vouchers processed on the accounting software system on the same day;

đ) Directly handle any errors that arise after reporting and receiving permission from the Head of the Accounting Unit of the State Bank of Vietnam or the Head of the Accounting Department;

e) In cases where they are assigned to perform post-audit tasks partially or entirely, they shall follow the provisions of Clause 6 of this Article.

5. For audit staff

a) Recheck the validity and legality of accounting vouchers and business documents processed and entered into the accounting software system by accounting clerks and professional staff;

b) Monitor the accuracy of transactions entered into the accounting software system by accounting clerks and professional staff, ensuring they match the accounting vouchers and supporting documents related to economic and financial transactions; approve transactions, sign off on controls, and bear responsibility for any errors in the audit and transaction approval process;

c) Audit staff are not permitted to enter data into the accounting software system; if errors are detected, they must return the vouchers and documents to the accounting clerks or professional staff for handling.

6. For post-audit staff

a) Collect, review, and ensure the completeness of accounting vouchers for all economic and financial transactions conducted by the entire Accounting Unit of the State Bank of Vietnam on the same day;

b) Recheck the accuracy of transactions updated in the system and consolidated accounts (including automatically recorded transactions);

c) Review the accuracy of the automatic transaction listing, promptly identify errors caused by system processing, and report promptly to the audit staff to inform the Head of the Accounting Unit of the State Bank of Vietnam;

d) Control and reconcile the figures between various financial reports, promptly identify discrepancies in figures, and report promptly to the audit staff to inform the Head of the Accounting Unit of the State Bank of Vietnam to make decisions on handling;

đ) Collaborate with other members of the process and business departments to determine the causes of errors and propose corrective measures when discrepancies are found between subsystems and consolidated accounts;

e) Collect and close vouchers for storage in accordance with accounting voucher retention regulations.

Chapter II

SPECIFIC PROVISIONS

Section 1

DOCUMENT TRANSFER, CONTROL, RECONCILIATION, AND COLLECTION AT THE STATE BANK OF VIETNAM ACCOUNTING UNIT

Article 6. At the business department

1. At the warehouse and treasury department

a) When receiving vouchers, processing transactions

- Implement transactions according to the mechanism and business procedures

+ For incoming stock and receipt transactions:

Upon receiving vouchers and documents for incoming stock and receipt (transfer orders, payment vouchers prepared by customers,...), staff members of the warehouse and treasury department shall check the legality and validity of the vouchers, process the incoming stock and receipt procedures, record the data on type, denomination, and quantity of currency in accordance with the prescribed mechanisms and business procedures, and provide guidance on operations on the CMO system;

+ For outgoing stock and disbursement transactions:

Upon receiving sets of vouchers that have been debited from customer accounts by accountants, along with stock dispatch vouchers and related documents, staff members of the warehouse and treasury department shall verify the legality and validity of the vouchers, process the outgoing stock and disbursement procedures, record the data on type, denomination, and quantity of currency in accordance with the prescribed mechanisms and business procedures, and provide guidance on operations on the CMO system;

- Printing, signing vouchers, and checking transactions

Staff members of the warehouse and treasury department shall print vouchers on the CMO system in accordance with the procedures stipulated in the mechanisms and business procedures; They shall verify the accuracy of the printed vouchers from the CMO system against the original vouchers. Staff members must sign to confirm on the vouchers, transfer them to the control officer for approval in accordance with the prescribed mechanisms and business procedures, and then transfer the signed vouchers and documents to the accountant to ensure they are valid and legal for further processing as required;

b) Printing daily reports and conducting checks and reconciliations

After the end of the working day, staff members of the warehouse and treasury department shall print reports on the CMO system to conduct checks and reconciliations in accordance with the prescribed mechanisms and business procedures and operational guidelines on the CMO system to ensure all economic and financial transactions are fully and accurately recorded in the CMO system; ensuring the physical inventory managed in the warehouse matches the accounting records tracked on the accounting software system;

Simultaneously, they shall transfer one (01) report to the accounting department as a basis for verifying and reconciling the consistency between the physical inventory managed by the warehouse and treasury department and the accounting records of the accounting department;

c) Collecting, organizing, and storing vouchers and reports

The collection, organization, and storage of vouchers at the warehouse and treasury department shall be carried out in accordance with the mechanisms and business procedures for managing the warehouse and treasury on the CMO system and as stipulated in Clause 6, Article 4 of this Circular;

2. At other business departments

a) When receiving vouchers, processing transactions

When receiving vouchers and documents for transactions on the accounting software system, staff members shall verify the legality, validity, and completeness of the vouchers and related documents, and implement transactions on the accounting software system in accordance with the prescribed mechanisms and business procedures;

Staff members must sign to confirm on the vouchers, transfer them to the control officer for approval in accordance with the prescribed mechanisms and business procedures, and then transfer the signed vouchers and documents to the accountant to ensure they are valid and legal for further processing as required;

b) Printing reports after the end of the working day and conducting checks and reconciliations

After the end of the working day, staff members shall print reports on the business software/system to conduct checks and reconciliations in accordance with the prescribed mechanisms and business procedures and operational guidelines on the business software/system to ensure all economic and financial transactions are fully and accurately recorded in the accounting software system;

c) Collecting, organizing, and storing vouchers and reports

The collection, organization, and storage of vouchers at the business department shall be carried out in accordance with the mechanisms and business procedures on the accounting software system and as stipulated in Clause 6, Article 4 of this Circular.

Article 7. At the accounting department

Based on accounting vouchers in accordance with current regulations, the accountant shall perform transactions on the accounting software system ensuring the principle of debiting before crediting, specifically:

1. When receiving vouchers and processing transactions

a) Checking the completeness, validity, and legality of the vouchers in accordance with the regulations.

b) Determining and implementing correctly according to the mechanism, procedures, and operational guidance on the accounting software system to ensure the accuracy and completeness of information and data of economic and financial transactions recorded in the accounting software system based on original documents and vouchers.

c) The accountant checks to ensure that the accounting entries in the accounting software system match the original vouchers, transfers the vouchers to the control officer for verification and approval of the transaction in accordance with Clause 1, Article 8 of this Circular. In case of errors detected, the accountant shall handle them in accordance with Clause 7, Article 4 and Article 11 of this Circular.

2. Printing reports and conducting checks and reconciliations After the end of the working day, the accountant shall print reports from the software/systems to serve the work of checking and reconciling as follows:

a) In each software/system

- Conducting checks and reconciliations in accordance with the mechanisms, procedures, and operational guidance for each software/system to ensure that all economic and financial transactions are fully and accurately recorded in the accounting software system;

- Checking the status of transactions entered into the accounting software system by the accountant to ensure:

+ On the ERP software: In the APR subsystem and FA subsystem, all transactions of the day have the status "Posted (Recorded)"; At the same time, check these transactions have the status "Posted (Recorded)" on the GL subsystem;

+ On the T24 software, all transactions of the day have the status "Authorised (Approved)"; - Conducting checks and reconciliations to ensure that transactions of securities issuance/receipt on the CSD software match those on the GL subsystem, and transactions related to deposits, purchases, sales, and auctions of securities and gold on the T24 and CSD, AOM software; - For automatic accounting entries from managed and monitored operations (if any), such as deposit contracts, loans,..., the accountant shall conduct checks and reconciliations after the end of the working day;

- For the FT subsystem, the accountant shall conduct additional checks on the following contents:

+ Matching and reconciling transactions processed through the Interbank Electronic Payment System (CITAD) on the T24 software (forms DC 01 and DC 02) with reports on successfully executed transactions on the CITAD system;

+ Matching and reconciling inter-branch transactions (Inter-branch) on the T24 software (forms DC 03 and DC 04) with the Transaction Listing Report (form BCLC 01);

b) In the GL subsystem of the ERP software

After the end of the working day, to ensure accurate, complete, and timely reflection of economic and financial transactions in the accounting books and compliance with accounting voucher systems, accountants must collect processed vouchers of the day, print the Transaction Listing Report (form BCLC 01) to conduct checks and reconciliations, specifically:

- Checking the status of transactions entered into the accounting software system by the accountant to ensure that all transactions have the status "Posted (Recorded)" on the GL subsystem. For transactions with other statuses, the accountant must cooperate with the control officer to handle them in accordance with the operational guidance on the accounting software system and accounting laws;

- Rechecking the completeness and accuracy of elements on the vouchers (transaction amount, currency type, detailed accounting object, transaction name, accounting account,...) with the Transaction Listing Report (form BCLC 01);

- Rechecking the legal validity of accounting vouchers according to each type of operation, such as seals, customer signatures, accountant signatures, control officer signatures, and authorized signatures, stamping, etc.;

- Rechecking that transactions have been entered according to the functions of the accounting software system, ensuring completeness and correctness of operations, avoiding duplicate transactions;

- Reconciling to ensure the accuracy of the total number of transactions and total turnover recorded in the Detailed Transaction Listing Report (section 1, form BCLC 01) with the Account Listing Report (section 2, form BCLC 01);

- Reconciling to ensure that the figures for the total number of debit transactions, credit transactions, and turnover of debit and credit for each consolidated account recording economic and financial transactions on the Account Listing Report (section 2, form BCLC 01) are updated fully and accurately according to the Detailed Transaction Listing Report (section 1, form BCLC 01);

- In cases where transactions use intermediary accounts, the accountant must recheck the accuracy of the entries into these intermediary accounts. In case of errors, the accountant must cooperate with the control officer and technical staff to handle them in accordance with the operational guidance on the accounting software system and accounting laws.

3. Signing confirmation, organizing, and submitting vouchers

a) Based on the matching checks and reconciliations conducted in accordance with Clause 2 of this Article, the accountant shall sign confirmation on the Transaction Listing Report and transfer all vouchers along with the Transaction Listing Report to the control officer. The submission of vouchers must comply with the signing procedures between both parties.

b) The documents must be collected and arranged in accordance with Clause 6, Article 4 of this Circular, in the order of transactions on the Transaction Listing Table (Form BCLC 01) and verified to ensure consistency with the Transaction Listing Table. In cases where the accounting unit of the State Bank of Vietnam has a large number of transactions with similar characteristics such as cash fee collection transactions, single payment fees, high-value and low-value inter-bank electronic payment fees, etc., which are posted from business subsystems to the General Ledger, the Head of the Accounting Unit of the State Bank of Vietnam shall decide on the arrangement of documents according to transaction types, ensuring uniformity throughout the Accounting Unit of the State Bank of Vietnam.

c) After being arranged into sets, the documents and reports must be numbered within the set. The accountant numbers the documents with blue ink and must clearly record the number of pages on the upper right corner of the first page of the document set, ensuring convenience for post-audit work and document retrieval when stored.

Article 8. At the control department

1. Checking and approving daily transactions

Control staff receive business documents and accounting vouchers from business staff and accountants in accordance with point a, Clause 1, Clause 2, Article 6, Clause 1, Article 7 of this Circular, verify the legality and validity of business documents and accounting vouchers in accordance with regulations, reconcile them to ensure consistency with the transactions entered and posted by business staff and accountants on the accounting software system, approve the transactions, and sign off on the accounting vouchers; transfer the vouchers requiring prior approval to the Head of the Accounting Unit of the State Bank of Vietnam before implementation on the accounting software system. Subsequently, the control staff return the set of documents to the business staff and accountants to proceed with further processing as stipulated in point b, Clause 1, Clause 2, Article 6, and Clause 2, Article 7 of this Circular.

Control staff must be familiar with the procedures, operations, and posting of transactions in each subsystem to promptly identify errors in data entry, ensuring that all transactions are fully, accurately, and timely posted (especially paying attention to complex transactions and those with high risk levels such as outgoing payments, incoming payments, etc.).

Upon discovering errors, the control staff return the documents to the business staff and accountants for prompt correction in accordance with Clause 7, Article 4, and Article 11 of this Circular.

2. Receiving, collecting documents, and controlling after the end of the working day

a) Receive the Transaction Listing Table along with all documents arranged in accordance with point c, Clause 1, point c, Clause 2, Article 6, and Clause 3, Article 7 of this Circular from assigned business staff and accountants.

b) Conduct a recheck of all received documents and the Transaction Listing Table in accordance with point a of this clause; reconcile the documents and Transaction Listing Table transferred by business staff and accountants with their Transaction Listing Table on the system after the end of the working day to ensure the legal validity of posted accounting documents and confirm that all transactions have been accurately and completely updated on the system based on original documents. In case of discrepancies, the control staff notify the business staff and accountants to recheck and make corrections and supplements in accordance with Clause 7, Article 4, and Article 11 of this Circular and relevant laws.

c) At the end of the working day after all transactions have ceased, the control staff check the Uncompleted Transaction Listing Report (Form BCLC 02), Detailed Error Transaction Listing Report (Form BCLC 03), Automatic Error Control Report (Form BCLC 09) as assigned, determine the cause of each transaction error, coordinate with business staff, accountants, and technical staff to handle the errors promptly in accordance with the operational procedures and guidance for handling errors on the accounting software system and accounting laws to detect and resolve errors immediately during the working day.

If at the end of the working day after all transactions have ceased, and the control staff have checked Forms BCLC 02, BCLC 03, and BCLC 09 without any occurrences, there is no need to print these report forms.

3. Signing confirmation and submitting documents

After verifying in accordance with Clause 2 of this Article and ensuring accuracy, the control staff sign confirmation on Reports Forms BCLC 01, BCLC 02, BCLC 03, and BCLC 09 (if any occurrences) and transfer all documents and signed Listing Tables to the audit staff for further processing. The submission of documents must comply with the signing procedures between both parties.

Article 9. At the post-audit department

1. Receiving vouchers and reports

The post-audit department, upon receiving sets of vouchers and reports from the control officers who have submitted them, shall perform the following:

a) Checking the quantity of vouchers for each accountant's work on that day, if correct, record the date of receipt and sign between both parties.

Any cases of missing vouchers must be clearly noted with the cause and confirmed by the control officer who has conducted the inspection;

b) Checking the completeness and accuracy of the signatures required on the vouchers, in cases where signatures are missing, request the business staff and accountants to supplement all necessary signatures;

c) Checking the numbering and arrangement of the set of vouchers by the accountant;

d) Checking the signatures of the business staff, accountants, and control officers on the report to ensure they match the registered signature samples;

đ) Checking the collection of the required number of voucher sets from all users participating in transactions within the accounting unit of the State Bank of Vietnam on that day to ensure they match the Transaction Summary Report printed from the accounting software system and sign confirmation on this report.

2. Printing and controlling vouchers and reports after the end of the working day

a) Printing reports:

- List of transactions (model BCLC 01) for system user codes and business staff, accountants of other accounting units of the State Bank of Vietnam;

- List of incomplete transactions (model BCLC 02);

- Detailed error list (model BCLC 03);

- List of reversed transactions (model BCLC 04);

- List of transactions adjusted for posting date (model BCLC 05);

- Transaction summary report (model BCLC 06);

- Account summary report (model BCLC 07);

- Integrated data reconciliation report (model BCLC 08);

- Automatic error control report (model BCLC 09);

- Daily account balance sheet (model BCLC 10).

If the reports with models BCLC 02, BCLC 03, BCLC 04, and BCLC 09 do not show any occurrences, there is no need to print these report models;

b) Checking and controlling vouchers and transaction lists

- Controlling and reconciling to ensure consistency between accounting vouchers and the detailed transaction list (item 1, model BCLC 01) and compliance with legal regulations on accounting vouchers; reconciling between the user code performing the transaction and the control officer approving the transaction on the accounting software system with the signatures of the business staff, accountants, and control officers on the paper voucher set to ensure the person signing the paper voucher is responsible and consistent with the person performing the transaction on the accounting software system; controlling the consistency between vouchers and transactions on the detailed transaction list (item 1, model BCLC 01) regarding the nature of the business and the business subsystem.

For transactions that the post-audit staff finds suspicious, such as large transaction amounts, unreasonable transaction times (such as transactions on holidays,...), incorrect posting in the business subsystem (such as lending transactions not recorded or monitored in the LD subsystem,...), etc., the post-audit staff must recheck and reconcile with accounting vouchers and related documents to verify. In case of errors found, handle according to Clause 7, Article 4 and Article 11 of this Circular.

- Controlling and reconciling to ensure consistency in the total number of debit postings, total number of credit postings, total debit turnover, and total credit turnover of each consolidated account between the detailed transaction list (item 1, model BCLC 01) and the account summary report (item 2, model BCLC 01);

c) Controlling automatically posted transactions

- Based on the consolidated accounts of automatically posted transactions on the detailed transaction list (item 1, model BCLC 01), the post-audit staff will recheck the figures on the number of debit postings, number of credit postings, debit turnover, and credit turnover to ensure that the figures of the accounts have been fully and accurately updated according to each economic and financial transaction on the account summary report (item 2, model BCLC 01).

Conduct sampling to recheck the figures on the accounting software system with original documents such as deposit contracts, loan contracts, etc. (at least 10% of the number of automatically posted transactions in a day, focusing on transactions with large amounts, high-risk transactions, suspicious transactions, etc.).

- Checking the consistency of the total number of transactions, total debit turnover, and total credit turnover of automatically posted transactions between the transaction list of automatically posted transactions (model BCLC 01) and the transaction summary report (model BCLC 06);

d) Checking incomplete transactions and handling detailed error transactions

The post-audit staff will check the report listing incomplete transactions (model BCLC 02), determine the cause of each transaction.

- In cases where transactions have not been approved, the post-audit staff will request the control officer to process according to the software/subsystem procedure.

- In cases of transaction errors, based on the detailed error transaction report (model BCLC 03), the post-audit staff will report to the competent authority and coordinate with the Information Technology Department/Branch Information Technology Department and relevant units to inspect and handle the erroneous transactions;

đ) Controlling reversed transactions and transactions adjusted for posting date

Checking and verifying reversed transactions (model BCLC 04) and transactions adjusted for posting date (model BCLC 05) to ensure the correctness, validity, and legality of the transactions;

e) Controlling summary reports by user code and by consolidated account

- Checking the consistency of the total number of transactions, total debit turnover, and total credit turnover of the detailed transaction list by each accountant (item 1, model BCLC 01) with the transaction summary report (model BCLC 06);

- Checking the consistency of the total number of transactions, total debit turnover, and total credit turnover of the detailed account list by each user code (item 2, model BCLC 01) with the account summary report (model BCLC 07);

- Verify the opening balance, transactions generated during the period, and closing balance of the Consolidated Report according to accounting accounts (Form BCLC 07) with the Accounting Account Balance Sheet (Form BCLC 10) corresponding to each consolidated account;

- Check and reconcile balances of intermediary accounts: The post-audit officer must recheck the accuracy of the entries made into these intermediary accounts (including system intermediary accounts) to ensure that the intermediary accounts specified in the Accounting Account System applied to the State Bank of Vietnam comply with the nature and characteristics of the accounts; system intermediary accounts should have no remaining balances.

In case of errors, business staff and accountants must cooperate with audit officers and technical staff to handle them in accordance with the operational guidelines on the accounting software system and accounting laws;

g) Control integrated data of the accounting software system

The post-audit officer performs control over the Integrated Data Reconciliation Report (Form BCLC 08) to ensure that all transactions from business modules/software systems have been updated correctly and completely into the General Ledger module (GL).

In case discrepancies arise regarding the number of transactions and recorded values between source data and the GL module, the post-audit officer reports to the Head of the Accounting Department to report to the Head of the Accounting Unit of the State Bank of Vietnam, and coordinate with the Information Technology Department/Branch Information Technology Office, and related units to check, determine the cause, and process erroneous transactions;

h) Reconcile, inspect, and control general accounting accounts

After the end of the working day, the post-audit officer conducts reconciliation to ensure:

- The cash balance at the Issuance Reserve Fund and the Issuance Business Fund matches accurately with the remaining fund balance reported in the CMO system (Issuance Reserve Fund Summary Book (Form DC 05), Issuance Business Fund Summary Book (Form DC 06), and the fund book in the T24 software; for accounting units of the State Bank of Vietnam not managing the Issuance Business Fund, it must match accurately between the cash account balance at the fund (Fund Journal (Form DC 07)) and the fund book in the ERP software;

- The balances of accounts outside the table: Cotton money, polymer money, metal money, specimen valuable documents, valuable documents, other documents with value being stored, etc., on the GL module match accurately with the data of each type of money and valuable documents managed and monitored in the CMO system, CSD software;

i) Control the Accounting Account Balance Sheet daily

- Control the general accounts to ensure correct recording of the nature and currency through the Automatic Error Control Report (Form BCLC 09);

- Control the Accounting Account Balance Sheet daily (Form BCLC 10);

- The opening balance of this period matches accurately with the closing balance of the previous period.

+ Reconcile the total Debit equal (=) to the total Credit of the opening balance, transactions generated during the period, and closing balance of the accounts in the Accounting Balance Sheet;

+ Reconcile and process each unbalanced general account: The opening balance plus (+) increase transactions minus (-) decrease transactions does not match the closing balance;

+ Reconcile and process accounts with incorrect balances (if any);

k) After checking in accordance with Clause 2, Article 9 of this Circular ensuring accuracy, the post-audit officer signs confirmation on the reports Form BCLC 02, BCLC 03, BCLC 04, BCLC 05, BCLC 06, BCLC 07, BCLC 08, BCLC 09, BCLC 10.

For reports Form BCLC 06, BCLC 07, BCLC 10, the post-audit officer transfers them to the Head of the Accounting Department for rechecking and signing confirmation.

3. On the last day of the month, in addition to following the provisions of Clause 2 of this Article, the post-audit officer coordinates with relevant departments to conduct reconciliation and control to ensure:

a) The total balances of deposit and loan accounts according to each detailed object recorded on the activity account such as balance, currency, contract, counterparties, etc., managed and monitored in the T24 software modules (Deposit Statement Form DC 08, Loan Statement Form DC 09) match accurately with the corresponding general account balances on the GL module;

b) The total balances of receivable and payable accounts according to each detailed object such as units, individuals involved in payment transactions, etc., on the AR, AP; T24 modules (Form DC 10, DC 11) match accurately with the corresponding general account balances on the GL module to ensure no discrepancies remain in columns (8), (9) of Form DC 10 and DC 11;

c) The total balances of fixed asset and inventory accounts according to each group and type of fixed assets, tools, and materials on the FA module (Form DC 12) match accurately with the corresponding general account balances on the GL module to ensure no discrepancies remain in columns (8), (9) of Form DC 12.

4. For monthly, quarterly, and annual accounting reports, the accounting unit of the State Bank of Vietnam shall follow current regulations.

Article 10. Collection and Arrangement of Accounting Documents and Reports of the Entire Accounting Unit of NHNN

1. Collection of Accounting Documents

All accounting documents of the day shall be collected into an accounting document set. An accounting document set includes: A transaction list by each user code accompanied by all accounting documents.

2. Arrangement and Numbering of Accounting Document Sets

a) Arrangement of Documents

- For user codes that are not business staff or accountants of the accounting unit of NHNN, the audit staff shall arrange the documents according to the provisions of Clause 6, Article 4 of this Circular.

- The audit staff shall arrange the documents in order of user codes along with all documents in the transaction list, bind them into sets, and manage them immediately after completing the inspection, control, and reconciliation in accordance with the provisions of Clause 6, Article 4 of this Circular;

b) Numbering of Documents

Accounting documents in the accounting document journal must be numbered sequentially in red ink at the top right corner of each page from one (01) to the end to ensure full management and control of the number of accounting documents generated on the day;

c) Binding of Accounting Document Journals

After arranging accounting documents into sets, these sets shall be arranged by the accountant to bind into accounting document journals. Depending on the quantity of accounting documents of the accounting unit of NHNN, they shall be divided into appropriate accounting document journals for storage, preservation, and retrieval when necessary.

The cover of the accounting document journal shall clearly state the name of the accounting unit of NHNN, date, storage number, set number of documents/Total number of sets in the day, total number of pages numbered from... to..., signature and name of the audit staff.

The arrangement order of the accounting document journal shall be as follows:

- Account summary report (model BCLC 07);

- Summary report of transactions (Form BCLC 06);

- Transaction list by each user code (Form BCLC 01) attached with accounting documents according to transactions;

d) Numbering of Accounting Document Journals

Each accounting document journal will be numbered for storage in sequence from January 01 to December 31 annually and stored according to the current regulations on the retention period for records and documents in the banking sector.

3. Ledgers and Accounting Reports (including the Daily Accounting Account Balance Sheet (Form BCLC10)) must be bound separately by type, according to each reporting period immediately after inspection, confirmation, and signature for storage in accordance with the regulations.

Article 11. Handling Errors During the Circulation, Control, and Reconciliation of Accounting Documents

1. At the Business Department

When errors arise from business documents or from transaction execution in business subsystems or software, business staff shall report to the control staff, Head of the Business Department, and coordinate with related units to handle errors in compliance with business mechanisms and procedures.

2. At the Accounting Department

a) When errors arise from accounting documents or from transaction execution in business subsystems or software, accountants shall report to the control staff, Head of the Accounting Department, and coordinate with relevant staff and departments to handle errors in compliance with business mechanisms and procedures, accounting laws, and other relevant laws;

b) In cases where erroneous transactions involve special business departments, particularly money transfer transactions and cash transactions, accountants must immediately report to the Head of the Accounting Department and notify related departments to promptly propose adjustments and take measures to ensure asset safety.

3. At the Control Department

a) Handling Errors Related to Business Documents and Accounting Documents

When errors arise from business documents or accounting documents transferred by business staff or accountants, the control staff must return the documents and materials to the business staff or accountants for handling in accordance with the regulations.

If the control staff discovers errors related to documents and reports such as missing elements on documents, missing documents, documents not meeting legal requirements... the control staff must require the relevant staff to supplement and complete the document set to comply with current legal regulations;

b) Handling Errors Related to Transaction Execution in Business Subsystems or Software

If the cause of the error is due to accounting processing, the control staff shall report to the Head of the Accounting Department to determine the cause of the error, and request the business staff or accountants causing the error to correct it according to the principle that errors in which subsystems or software shall be corrected through transactions in those subsystems or software in accordance with the law on correcting errors, and report to the Head of the Accounting Unit of NHNN.

If the cause of the error is due to information declaration of automatic accounting transactions, the business staff or accountants causing the error shall report to the Head of the Accounting Department to handle and correct it according to the system's guidance process, and report to the Head of the Accounting Unit of NHNN.

4. At the Post-Audit Department

a) Upon discovering errors, based on the content of the errors, the post-audit department shall immediately identify and notify the department causing the error.

In cases where errors are handled on the system without changing the quantity or content of the documents, the business department shall proactively cooperate with the post-audit department and related departments to determine the cause, corrective measures, and implement timely corrections on the same day to ensure asset safety.

In cases where errors are handled and change the quantity or content of the documents, the post-audit department shall prepare handover records before and after the completion of error handling. The record must be prepared between the post-audit department and the control staff, clearly stating the handover time, cause, and result of error handling;

b) Audit staff are not permitted to correct errors of business staff or accountants on the accounting system; if errors are discovered, they must return the documents and materials to the accountants or business staff for handling;

c) The post-audit department shall promptly compile and report to the Head of the Accounting Unit of NHNN any errors discovered at the post-audit department.

d) Address errors related to business documents, vouchers, and transactions conducted in business subsystems and software.

In cases where the post-audit department detects errors related to business documents, vouchers, and transactions conducted in business subsystems and software, the post-audit staff shall act in accordance with the provisions of Clause 2 of this Article.

During the post-audit process, if any unusual situations or doubts about the authenticity of transactions are discovered, the post-audit department shall promptly report to the Head of the Accounting Department and the Head of the Accounting Unit of the State Bank of Vietnam, and actively coordinate with relevant departments to confirm transactions to ensure asset safety.

đ) Address errors related to automatic system processing.

The post-audit department reports to the Head of the Accounting Department to coordinate with relevant departments to determine the cause, report to the Head of the Accounting Unit of the State Bank of Vietnam, and prepare a notification of the error to be sent to the Information Technology Department/City Information Technology Office for coordination with relevant parties to address the issue promptly.

e) Monitor and urge the correction and rectification of errors.

The post-audit department compiles and monitors errors to urge accountants, business staff, and relevant departments to correct and rectify errors according to regulations.

As both the Payment Center and an accounting unit of the State Bank of Vietnam, the Trading Department issues internal regulations on the rotation, control, reconciliation, collection, arrangement, and sealing of vouchers in accordance with the following principles:

1. Rotation, control, and reconciliation of vouchers comply with the provisions of Article 4 of this Circular; ensuring accuracy from detailed accounting to consolidated accounting.

2. Collection, arrangement, and sealing of vouchers must facilitate post-audit work, easy access to vouchers when stored, and prevent voucher loss.

Article 13. Rotation, Control, Reconciliation, and Collection of Vouchers at the Financial and Accounting Department

As an accounting unit of the State Bank of Vietnam, the Financial and Accounting Department implements procedures for the rotation, control, and collection of vouchers as stipulated in Articles 7 to 11 of this Circular.

Section 2

CONTROL AND RECONCILIATION OF SYSTEM-WIDE ACCOUNTING REPORTS AT THE FINANCIAL AND ACCOUNTING DEPARTMENT

Article 14. Control and Reconciliation of System-Wide Accounting Reports

1. Daily verification of data on the Balance Sheet of the System-Wide Accounting of the State Bank of Vietnam

Each day, at the start of the next working day, the Financial and Accounting Department verifies the correctness of the report in terms of arithmetic accuracy and balance of accounts according to the Accounting Chart applicable to the State Bank of Vietnam on the Balance Sheet of the System-Wide Accounting.

If any suspicious signs regarding data, accounts, etc., are found during the verification process, the Financial and Accounting Department must cooperate with relevant accounting units of the State Bank of Vietnam to verify and clarify the causes. If errors are detected, the Financial and Accounting Department requires the accounting unit causing the error to handle it according to the provisions of Article 11 of this Circular and relevant laws.

2. Verification and Reconciliation of the Balance Sheet of the System-Wide Accounting of the State Bank of Vietnam and Periodic Reports Monthly, Quarterly, Annually

The Financial and Accounting Department conducts verification and reconciliation of data on the Balance Sheet of the System-Wide Accounting of the State Bank of Vietnam and periodic reports monthly, quarterly, annually in accordance with current regulations of the State Bank of Vietnam.

Confirmation of System-Wide Data of the State Bank of Vietnam, Closing and Opening of Accounting Periods

a) After completing the verification, the Financial and Accounting Department confirms the system-wide data of the State Bank of Vietnam;

b) The Information Technology Department coordinates with the Financial and Accounting Department to declare the periods of the fiscal year and implement the closing and opening of accounting periods (monthly, quarterly, annually) for the entire system on the ERP software.

Article 15. Handling Errors Discovered through System-Wide Accounting Control and Reconciliation at the State Bank of Vietnam (SBV)

1. In cases where, after implementing the provisions stipulated in point b, Clause 2 of this Article, the Department of Finance and Accounting discovers errors at accounting units of the SBV, for errors that significantly affect financial statements, the Department of Finance and Accounting shall submit to the Governor of the SBV for consideration and decision on the timing to adjust erroneous transactions; for other errors, the Department of Finance and Accounting shall consider and decide on the timing to adjust erroneous transactions.

2. In cases where the adjustment of errors is decided on the next working day, the Department of Finance and Accounting shall notify the accounting unit of the SBV where the error occurred to immediately process the adjustment. The accounting unit of the SBV with erroneous transactions shall follow the circulation and control procedures for the adjustment transaction similar to those specified in Article 7 of this Circular.

3. In cases where the adjustment of errors is decided on the day the error occurred (backdating the transaction), the accounting units of the SBV shall send requests to the Department of Finance and Accounting and the Information Technology Department (in hard copy and via email) detailing the reasons, adjustment date, subsystems involved in the adjustment, list of staff performing the adjustment transaction, etc. Based on this, the Department of Finance and Accounting will coordinate with the Information Technology Department to allow the accounting unit of the SBV to adjust the erroneous transaction in compliance with accounting laws and guidelines issued by the SBV (Department of Finance and Accounting).

Chapter III

IMPLEMENTING PROVISIONS

Article 16. Responsibilities of Accounting Units of the SBV

1. Accounting units of the SBV

a) Implement分级任务，继续翻译剩余部分。接下来的部分是：

b) Timely inform the SBV (through the Department of Finance and Accounting regarding issues encountered during the implementation of this Circular related to business operations; through the Information Technology Department regarding technical issues);

c) Complete monthly, quarterly, and annual data verification (especially the Fixed Assets subsystem) according to established operational procedures to serve as the basis for the Information Technology Department to open and close accounting periods.

2. The Department of Finance and Accounting

a) Lead and coordinate with relevant units to guide, implement, supervise, and inspect accounting units of the SBV in adhering to the provisions of this Circular;

b) Coordinate with relevant units in the classification and authorization of system software users;

c) Serve as the primary unit in receiving written recommendations regarding the implementation of this Circular, coordinating with relevant units to address recommendations from units with opinions;

d) Collaborate with relevant units to identify errors during the control and reconciliation of vouchers, propose and guide corrective measures for errors in accordance with regulations.

3. The Information Technology Department

a) Implement the opening and closing of accounting periods as prescribed;

b) Report the periods of the new fiscal year on the ERP software;

c) Collaborate with relevant units to determine causes and handle errors due to technical faults in the accounting system software;

d) Establish integrated data control principles from various software and subsystems, and control error principles as stipulated in points d and g, Clause 2, Article 9 of this Circular;

đ) Serve as the primary contact for new user additions, temporary suspensions, and terminations on the accounting system software; carry out new user creation, temporary suspension, termination, and authorization on the accounting system software; organize supervision of access to the accounting system software; prevent unauthorized access and transactions to ensure security for the accounting system software;

e) Lead coordination with relevant units to handle technical issues. In cases of data transmission failures at the SBV, timely notification must be given to accounting units of the SBV and immediate measures taken to resolve the issue;

g) Install and guide the operation of the accounting system software for accounting units of the SBV to transmit, receive, monitor, aggregate, utilize, review, and control information, figures, indicators, and report templates through the SBV's data transmission network;

h) Lead coordination with the Department of Finance and Accounting to authorize based on accounting unit codes and transaction personnel codes in handling errors as stipulated in Clause 2, Article 10 of this Circular;

i) Manage and operate the provision of digital signature services by the SBV and guide accounting units of the SBV to sign digital reports for control purposes in compliance with Clause 4, Article 4 of this Circular.

4. The Internal Audit Department The Internal Audit Department is responsible for auditing the compliance with this Circular by accounting units of the SBV.

Article 17. Effective Date

1. This Circular takes effect from March 1, 2021.

2. Abolish Circular No. 9164/NHNN-TCKT dated December 1, 2015 of the SBV temporarily regulating the circulation, control, reconciliation, and consolidation of accounting vouchers within the "Core Banking, Accounting, Budget Preparation, and System Integration" system at the SBV.

Article 18. Implementation Organization

The Chief of the Office, Heads of the Department of Finance and Accounting, the Internal Audit Department, the Information Technology Department, and Heads of accounting units of the SBV are responsible for organizing the implementation of this Circular./.