Circular No. 26/2019/TT-BQP on the regime of publicizing state assets at units under the Ministry of National Defense

CIRCULAR

REGULATIONS ON THE PUBLIC DISCLOSURE OF STATE ASSETS

IN UNITS UNDER THE MINISTRY OF NATIONAL DEFENSE

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Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets;

Based on Decree No. 164/2017/NĐ-CP dated December 30, 2017, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

At the proposal of the Director of the Financial Department;

The Minister of National Defense issues this Circular to regulate the public disclosure of state assets in units under the Ministry of National Defense.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular regulates the public disclosure system for state assets in agencies and budgetary units, public service organizations (hereinafter referred to collectively as units), and state assets entrusted to enterprises under the Ministry of National Defense (hereinafter referred to as enterprises) for management without counting the state capital component in enterprises.

2. State assets regulated in this Circular include:

a) Special assets, dedicated assets, and management assets at units of the People's Armed Forces as stipulated in Article 64 of the Law on Management and Use of State Assets dated June 21, 2017 (hereinafter referred to as the Law on Management and Use of State Assets);

b) Other state assets not covered by point a, Clause 2 of this Article, entrusted by the State to enterprises for management without counting the state capital component in enterprises as stipulated in Clauses 2, 3, 4, and 5 of Article 88 of Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of State Assets.

Article 2. Applicability

This Circular applies to units, enterprises, and individuals within the organizational structure and establishment of the Ministry of National Defense, including:

1. Units from battalion level and above with financial departments entrusted to manage and use state assets and annual budget allocations for asset procurement (if applicable).

2. Units at company (or platoon) level and above without subordinate financial departments as stipulated in Clause 1 of this Article, directly entrusted to manage and use state assets.

3. Enterprises entrusted by the State to manage state assets without counting the state capital component in enterprises.

4. Functional agencies, individuals directly entrusted to manage and use state assets in units, enterprises, and other related organizations and individuals.

Article 3. Purpose of Public Disclosure of State Assets

1. To implement transparency in the management and use of state assets in units and enterprises under the Ministry of National Defense in accordance with legal regulations; to use state assets for their intended purposes, in compliance with standards and quotas, economically and efficiently; to contribute to preventing, blocking corruption, and wastefulness and loss of state assets.

2. To promote democracy and the right to self-management of units and enterprises; military personnel, defense civil servants, and defense employees in units and enterprises over state assets entrusted to the Ministry of National Defense for management and use based on ensuring transparency and compliance with legal regulations regarding state assets.

Article 4. Principles of Public Disclosure of State Assets

1. The public disclosure of state assets in units under the Ministry of National Defense is under the leadership of the Central Military Commission and the unified management of the Minister of National Defense; in units entrusted to manage and use state assets, it is under the direct leadership of the Party committee and the management of the commander at the same level.

2. The public disclosure of state assets must be fully, timely, and accurately implemented according to legal regulations on the public disclosure of state assets; it must be appropriate to the nature of each type of state asset and the audience being disclosed. The process of public disclosure of state assets must ensure absolute security, and individuals participating in the public disclosure of state assets have the responsibility to protect confidential information disclosed in accordance with legal regulations on protecting state secrets.

3. The content of the public disclosure of state assets as prescribed by laws on the management and use of state assets must be consistent with laws on protecting state secrets; laws on protecting defense works and military zones; laws on the management and use of weapons, explosives, and auxiliary tools; and other relevant laws.

Article 5. Authority to disclose state assets

1. The Minister of National Defense shall implement the disclosure of state assets under their management as prescribed by the Government.

2. Commanders at all levels; Chairmen, General Directors (or Directors) of enterprises or persons authorized (hereinafter referred to collectively as unit commanders) within the organizational system of the Ministry of National Defense who are assigned to manage and utilize state assets shall disclose state assets under their management as prescribed by the Ministry of National Defense.

Chapter II

REGIME FOR DISCLOSURE OF STATE ASSETS

Section 1

DISCLOSURE OF SPECIAL ASSETS

Article 6. List of special assets and participants in the disclosure of special assets

1. The list of special assets is stipulated in Clause 1, Article 64 of the Law on Management and Use of State Assets and Article 5 of Decision No. 01/2018/QĐ-TTg dated March 9, 2018 issued by the Prime Minister to promulgate the list of special assets; standards and quotas for the use of special assets at units in the Vietnam People's Army (hereinafter referred to as Decision No. 01/2018/QĐ-TTg).

2. Participants in the disclosure of special assets are agencies, units, and individuals entrusted with the direct management and utilization of special assets. Individuals participating in the disclosure bear legal responsibility and to the competent authority for protecting classified information about special assets in accordance with the laws on the protection of state secrets.

Article 7. Forms of disclosure of special assets

1. Units and enterprises shall disclose special assets through two forms, including:

a) Announcing at specialized meetings on the management and use of special assets;

b) Providing information upon request from state agencies or authorized persons.

2. Unit commanders shall host specialized meetings with functional agencies and individuals directly responsible for managing and utilizing special assets as stipulated in Clause 2, Article 6 of this Circular, announcing the content of the disclosure of special assets as stipulated in Article 8 of this Circular.

3. The Minister of National Defense shall assign tasks or authorize organizations or individuals to provide information about special assets upon request from state agencies or authorized persons, ensuring state secrecy in accordance with the laws on the protection of state secrets and regulations of the Ministry of National Defense.

Article 8. Content of disclosure of special assets

1. Legal normative documents governing special assets; standards and quotas for the use of special assets; systems of ledgers, forms, and records for tracking and retaining files on special assets.

2. Current status of existing special assets; situation regarding investment construction, procurement, receipt, leasing, inclusion in inventory, utilization, transfer, allocation, conversion of functions, removal from inventory of special assets; sale, liquidation, destruction of special assets after removal from inventory.

3. Situation regarding the management and utilization of special assets, including: Situation regarding the management and utilization of defense land as special assets (number of positions, area of defense land; number of positions, area of defense land already granted and not yet granted land use rights certificates; area of defense land with overlapping land use rights certificates, encroached upon, lent for military personnel housing and other uses; measures for resolution); situation regarding the management and utilization of defense works and military zones as special assets (classification of works, year of putting works into use, floor area).

Article 9. Model for Publicizing Special Assets and Responsibility for Reporting and Approving the Model for Publicizing Special Assets

1. The model for publicizing special assets prescribed in this Circular is as follows:

a) Publicize the situation of management and use of technical equipment as special assets according to the system of models specified in point b, Clause 1, Article 7 of Circular No. 318/2017/TT-BQP dated December 31, 2017 issued by the Minister of National Defense on the list of specialized assets, assets serving administrative work, and the system of books and models for tracking special assets, specialized assets, and assets serving administrative work within the Ministry of National Defense (hereinafter referred to as Circular No. 318/2017/TT-BQP).

b) Publicize the situation of management and use of defense land, defense works, and military areas as special assets according to Model No. 01A-CK/TSDB with classified levels determined in accordance with the laws on protecting state secrets attached to this Circular.

2. The agency (or officers, staff) at various levels of the Military Forces shall take the lead and coordinate with functional agencies (or specialized officers, staff) and units, enterprises (if any) under their jurisdiction to compile according to the system of models for tracking special assets prescribed in point a, Clause 1 of this Article, report to the unit commander at the same level for approval to publicize special assets as technical equipment according to the asset list prescribed in Clause 1, Article 5 of Decision No. 01/2018/QĐ-TTg.

3. The agency (or officers, staff) at various levels of Combat Operations shall take the lead and coordinate with functional agencies (or specialized officers, staff) and units, enterprises (if any) under their jurisdiction to compile according to the model prescribed in point b, Clause 1 of this Article, report to the unit commander at the same level for approval to publicize special assets as defense land, defense works, and military areas according to the asset list prescribed in Clause 1, Article 64 of the Law on Management and Use of State Property and Clause 2, Article 5 of Decision No. 01/2018/QĐ-TTg.

Article 10. Time and Place for Publicizing Special Assets

1. Annually, based on the current asset allocation, existing equipment, and assigned military and national defense tasks, the Minister of National Defense assigns specific tasks to relevant functional agencies and units to report contents for publicizing during the year or for immediate publicizing at locations decided by the Minister of National Defense upon the proposal of the General Staff of the Vietnam People's Army.

2. Quarterly, based on reports and models for publicizing the situation of management and use of defense land, defense works, and military areas as special assets prescribed in Clause 3, Article 9 of this Circular, the unit commander prescribed in Clause 2, Article 5 of this Circular shall organize the publicizing of special assets as defense land, defense works, and military areas according to Articles 7 and 8 of this Circular in the meeting room of the Command Post - Office Building or in the meeting room of the enterprise headquarters responsible for managing and using special assets.

Monthly, based on reports and models for publicizing the situation of management and use of technical equipment as special assets prescribed in Clause 2, Article 9 of this Circular, the unit commander prescribed in Clause 2, Article 5 of this Circular shall organize the publicizing of special assets as technical equipment according to Articles 7 and 8 of this Circular in the meeting room of the Command Post - Office Building or in the meeting room of the enterprise headquarters responsible for managing and using special assets.

Section 2

PUBLICIZING SPECIALIZED ASSETS

Article 11. List of specialized assets and participants in the public disclosure of specialized assets

1. The list of specialized assets is defined in Clause 2, Article 64 of the Law on Management and Use of Public Assets and Article 5 of Circular No. 318/2017/TT-BQP.

2. Participants in the public disclosure of specialized assets include military personnel, defense civil servants, workers, and defense officials assigned to units and enterprises entrusted with the management and use of specialized assets.

Article 12. Forms of public disclosure of specialized assets

Units and enterprises shall disclose specialized assets through three forms, including:

1. Announcing at regular meetings of units and enterprises entrusted with the management and use of specialized assets.

2. Notifying in writing to relevant agencies, units, organizations, and individuals.

3. Providing information upon request from authorized agencies, organizations, and individuals.

Article 13. Content of public disclosure of specialized assets

1. Legal regulations on specialized assets; standards and quotas for the use of specialized assets; systems of ledgers, forms, record keeping of files, and administrative procedures for managing and using specialized assets.

2. Current status of existing specialized assets; situation regarding investment construction, procurement, receipt, leasing, inclusion in inventory, use, transfer, allocation, change of function, removal from inventory of specialized assets; sale, liquidation, destruction, and other forms of handling specialized assets after removal from inventory.

3. Situation regarding the management and use of specialized assets, including: Situation regarding the management and use of defense land as specialized assets (number of positions, area of defense land; number of positions, area of defense land that have been issued and not yet issued land use right certificates; value of land use rights; area of defense land subject to overlapping issuance, encroachment, and loaned for military personnel's family housing; area of defense land leased, joint ventures, joint operations, and other uses; measures for resolution); situation regarding the management and use of houses as specialized assets.

4. Situation regarding the exploitation of financial resources from specialized assets (if applicable).

Article 14. Forms for public disclosure of specialized assets and responsibility for reporting and approving such forms

1. Forms for public disclosure of specialized assets at units and enterprises entrusted with their management and use, including:

a) Disclosure of the situation regarding investment construction, procurement, transfer, and leasing of specialized assets according to Form No. 01B-CK/TSCD issued together with this Circular;

b) Disclosure of the situation regarding the management and use of defense land as specialized assets according to Form No. 02B-CK/TSCD issued together with this Circular;

c) Disclosure of the situation regarding the management and use of motor vehicles and other fixed assets as specialized assets according to Form No. 03B-CK/TSCD issued together with this Circular;

d) Disclosure of the situation regarding the handling of specialized assets according to Form No. 04B-CK/TSCD issued together with this Circular;

đ) Disclosure of the situation regarding the exploitation of financial resources from specialized assets according to Form No. 05B-CK/TSCD issued together with this Circular.

2. Forms for public disclosure of specialized assets of the Ministry of National Defense, including:

a) Disclosure of the situation regarding investment construction, procurement, transfer, and leasing of specialized assets according to Form No. 06B-CK/TSCD issued together with this Circular;

b) Disclosure of the situation regarding the management and use of specialized assets according to Form No. 07B-CK/TSCD issued together with this Circular;

c) Disclosure of the situation regarding the handling of specialized assets according to Form No. 08B-CK/TSCD issued together with this Circular;

d) Disclosure of the situation regarding the exploitation of financial resources from specialized assets according to Form No. 09B-CK/TSCD issued together with this Circular.

3. Financial agencies at all levels (or finance officers and staff) shall take the lead and coordinate with functional agencies (or professional officers and staff) and units and enterprises (if any) within their jurisdiction to compile a comprehensive report on specialized assets according to the forms prescribed in Clauses 1 and 2 of this Article, which shall be reported to the unit commander at the same level for approval before disclosing specialized assets.

Article 15. Time, place, and procedure for publicly disclosing specialized assets

The time, place, and procedure for publicly disclosing specialized assets shall be arranged and organized concurrently with the time, place, and procedure for publicly disclosing financial information at units and enterprises in accordance with the current laws on state budget management within the Ministry of National Defense.

Section 3

PUBLIC DISCLOSURE OF ASSETS FOR MANAGEMENT WORK AND OTHER PUBLIC ASSETS

Article 16. List of assets for management work and participants in the public disclosure of assets for management work

1. The list of assets for management work is stipulated in Clause 3, Article 64 of the Law on Management and Use of Public Assets and Article 6 of Circular No. 318/2017/TT-BQP.

2. Participants in the public disclosure of assets for management work include military personnel, defense civil servants, defense workers, and defense employees under the establishment and contractual laborers (if any) at units and enterprises assigned to manage and use assets for management work. In cases where it is necessary to supplement the subjects of public disclosure of assets for management work, such decision shall be made by the unit commander assigned to manage and use assets for management work.

Article 17. Forms of public disclosure of assets for management work

Units and enterprises select one of the two forms of public disclosure of assets for management work, including:

1. The forms of public disclosure of specialized assets as prescribed in Article 12 of this Circular.

2. Publishing on the Ministry of National Defense's electronic portal and other forms of public disclosure of assets in accordance with the law after obtaining written approval from the Minister of National Defense.

Article 18. Templates for public disclosure of assets for management work and responsibility for reporting and approving templates for public disclosure of assets for management work

1. Templates for public disclosure of assets for management work at units and enterprises assigned to manage and use assets, including:

a) Publicly disclosing the situation of investment in construction, procurement, allocation, and leasing of assets for management work according to Template No. 01C-CK/TSPVCTQL issued together with this Circular;

b) Publicly disclosing the situation of managing and using defense land and housing facilities as assets for management work according to Template No. 02C-CK/TSPVCTQL issued together with this Circular;

c) Publicly disclosing the situation of managing and using motor vehicles and other fixed assets as assets for management work according to Template No. 03C-CK/TSPVCTQL issued together with this Circular;

d) Publicly disclosing the situation of handling assets for management work according to Template No. 04C-CK/TSPVCTQL issued together with this Circular;

đ) Publicly disclosing the situation of utilizing financial resources from assets for management work according to Template No. 05C-CK/TSPVCTQL issued together with this Circular.

2. Templates for public disclosure of assets for management work of the Ministry of National Defense, including:

a) Publicly disclosing the situation of investment in construction, procurement, allocation, and leasing of assets for management work according to Template No. 06C-CK/TSPVCTQL issued together with this Circular;

b) Publicly disclosing the situation of managing and using assets for management work according to Template No. 07C-CK/TSPVCTQL issued together with this Circular;

c) Publicly disclosing the situation of handling assets for management work according to Template No. 08C-CK/TSPVCTQL issued together with this Circular;

d) Publicly disclosing the situation of utilizing financial resources from assets for management work according to Template No. 09C-CK/TSPVCTQL issued together with this Circular.

3. Financial agencies at all levels (or finance officers and staff) shall take the lead and coordinate with functional agencies (or professional officers and staff) and units and enterprises (if any) under their management to aggregate assets for management work according to the templates prescribed in Clauses 1 and 2 of this Article, report to the commanders of the same level for approval, and then publicly disclose assets for management work.

Article 19. Content, time, place, and procedure for publicly disclosing assets serving management work

1. The content of publicly disclosing assets serving management work shall be implemented in accordance with the provisions on dedicated assets as stipulated in Article 13 of this Circular.

2. Units and enterprises applying the form of publicly disclosing assets serving management work as prescribed in Clause 1 of Article 17 of this Circular shall implement the time, place, and procedure for publicly disclosing assets serving management work in accordance with the provisions on dedicated assets as stipulated in Article 15 of this Circular.

Article 20. Publicly disclosing other state assets

Enterprises publicly disclosing other state assets as prescribed in point b, Clause 2 of Article 1 of this Circular shall implement in accordance with the provisions of Clause 2 of Article 16, Article 17, Article 18, and Article 19 of this Circular.

Chapter III

IMPLEMENTATION

Article 21. Effective Date

1. This Circular takes effect from May 15, 2019.

2. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amended, supplemented, or replacing documents shall apply.

Article 22. Responsibility for enforcement

1. The Chief of General Staff, the Director of the Political General Department, the Directors of the Departments, the Director of Department II, and the commanders of agencies, units, and enterprises are responsible for implementing this Circular.

2. The Chief of General Staff directs the Finance Department to take the lead and coordinate with relevant agencies to organize the implementation and inspection of the provisions of this Circular. Any difficulties arising during the implementation process should be promptly reported to the Ministry of National Defense (through the Finance Department) for study and resolution./.