Decision No. 265/QD-BTC On the issuance of regulations on the management of information technology assets at organizations and administrative units under the Ministry of Finance and provincial finance departments.

Pursuant to …;

Regarding the issuance of regulations on managing information technology assets at administrative organizations and public service units under the Ministry of Finance and provincial finance departments.

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THE MINISTER OF FINANCE

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 137/2006/NĐ-CP dated November 14, 2006 of the Government stipulating the delegation of state management over state assets at administrative agencies and public service units, and assets established with state ownership rights;
Pursuant to Circular No. 35/2007/TT-BTC dated April 10, 2007 of the Ministry of Finance guiding the implementation of Decree No. 137/2006/NĐ-CP;
Pursuant to Decision No. 2286/QD-BTC dated July 5, 2007 of the Minister of Finance delegating and authorizing the execution of financial and state asset management tasks and basic construction investment within administrative agencies and public service units under the Ministry of Finance;
At the proposal of the Director of the Department of Information Technology and Financial Statistics and the Director of the Budget Management Department,

DECISION:

Article 1. Issued herewith are the regulations on managing information technology assets at administrative organizations and public service units under the Ministry of Finance and provincial finance departments.

Article 2. This Decision takes effect from the date of signature.

Article 3. The Head of the Ministry's Office, the Director of the Department of Information Technology and Financial Statistics, the Director of the Budget Management Department, the Heads of units under the Ministry, and the Directors of provincial finance departments are responsible for implementing this Decision.

REGULATIONS

REGULATIONS ON MANAGING INFORMATION TECHNOLOGY ASSETS AT ADMINISTRATIVE ORGANIZATIONS AND PUBLIC SERVICE UNITS UNDER THE MINISTRY OF FINANCE AND PROVINCIAL FINANCE DEPARTMENTS

(Issued together with Decision No. 265/QD-BTC dated February 15, 2008 of the Minister of Finance)

PART I

GENERAL PROVISIONS

Article 1. Objectives

These regulations provide uniform guidelines for the management and use of information technology assets (hereinafter referred to as IT assets) at public service units under the Ministry of Finance, IT assets purchased by the Ministry of Finance from project funds and transferred to local financial authorities for use and management, ensuring that IT assets are utilized according to their intended purposes, standards, and in a manner that is economical, efficient, and best serves the mission of the unit as well as the overall mission of the financial sector.

Article 2. Applicability

1. Administrative organizations and public service units under the Ministry of Finance subject to these regulations include:

- Administrative units under the Ministry;

- Organizations with vertical systems under the Ministry: State Treasury, General Department of Taxation, General Department of Customs, National Reserve Corporation, Securities Commission (hereinafter collectively referred to as General Departments);

- Units directly under the vertical systems: Provincial State Treasuries, Tax Bureaus, Customs Bureaus, Regional National Reserves, budgetary units directly under the Securities Commission;

- Units directly under the Departments: District and County State Treasuries, Tax Inspection Bureaus, Customs Inspection Bureaus, and equivalent units;

- Public service organizations under the Ministry: training organizations, public service organizations engaged in business activities.

2. Provincial finance departments entrusted with the management and use of IT assets provided by the Ministry of Finance from project funds shall also comply with specific provisions of these regulations, except for the provisions regarding the decision to allocate IT assets in Section I of Chapter II of these regulations.

3. These regulations do not apply to IT assets currently in use in foreign-funded projects and enterprises under the Ministry of Finance.

Article 3. Scope of Application

1. These regulations stipulate the management of tangible and intangible IT assets meeting the criteria for fixed assets as defined in Article 3 of Decision No. 351/TC/QD/CĐKT dated May 22, 1997 of the Minister of Finance on the management, use, and depreciation of fixed assets in administrative and public service units. Specifically, they are assets listed below that meet both criteria: having a usage period of one year or more and a value of 5,000,000 VND or more.

a) Tangible assets:

- Computers: Servers; personal computers, workstations (complete set); laptops; CPUs (separate); monitors (separate); other computer accessories (separate).

- Network and communication equipment: Hubs, switches, routers, IGX, modems, multiport cards, terminal devices, other network and communication equipment.

- Data storage devices: External hard drives, optical disc libraries, other data storage devices.

- Printers.

- Other IT equipment: SAN; rack cabinets; router modules; switch modules; smart cell batteries; document and image scanners; uninterruptible power supplies; voltage stabilizers; tools for repairing IT equipment; other IT equipment.

b) Intangible assets:

- System software: Operating systems, database management systems, telecommunications software, network management software, programming tools, office automation software.

- Application software: Anti-virus software, backup software, software serving operational tasks.

- Other software.

2. Sources of formation of IT assets subject to these regulations include:

- IT assets assigned by the Ministry of Finance for management and use by units or purchased by units from state budget funds, revenue from public services, and other legitimate sources of funding and reserves of the units.

- Assets received through transfers from sources such as government aid, non-governmental organizations, and international organizations; gifts from domestic and foreign organizations and individuals; assets transferred from foreign-funded projects upon completion of operations.

Chapter II

SPECIFIC PROVISIONS

Section I. DECISION ON THE ISSUE AND EQUIPMENT OF IT ASSETS

Article 4. Standards, norms for equipment and use of IT assets

The Ministry of Finance shall unify the issuance of documents stipulating norms for issue and equipment, technical standards, application models, and use of IT assets to be applied uniformly in administrative agencies and units under the Ministry in accordance with current laws and in line with the overall IT development planning and strategy of the industry at each stage.

Units under General Departments shall base on the national and Ministry of Finance's standard and norm framework, and refer to the comprehensive industry-wide IT development strategic projects approved by the Minister of Finance to establish norms for equipment and use of IT assets applicable within their systems.

Article 5. Approval authority for procurement plans of IT assets

The approval authority for procurement plans of IT assets shall be implemented uniformly according to the provisions set out in Article 1 of Decision No. 2286/QD-BTC dated July 5, 2007 of the Minister of Finance on the Delegation and Authorization of Tasks in Financial Management, State Asset Management, and Basic Construction Investment in Administrative Agencies and Units under the Ministry of Finance.

1. The Ministry of Finance shall approve procurement plans of IT assets for comprehensive industry-wide IT projects and programs related to the activities of multiple units within the industry. The Department of Financial Administration and the Information Technology and Financial Statistics Bureau shall cooperate to review procurement plans of IT assets to be submitted for approval by the Ministry.

2. Heads of units under General Departments shall approve procurement plans of IT assets for units under their systems in accordance with the IT projects and programs already approved by the Ministry.

3. Heads of administrative agencies and units under the Ministry, within the approved budget estimates, shall decide on procurement plans for IT assets not falling under the provisions of points 1 and 2 above.

4. In cases where centralized procurement of IT assets is carried out, it shall be implemented according to Decision No. 179/2007/QĐ-TTg dated November 26, 2007 of the Prime Minister on the Issuance of Regulations on Organizing Procurement of Assets and Goods from the State Budget via Centralized Methods and guiding documents for implementing such regulations.

Section II. MANAGEMENT OF ASSETS

Article 6. Procedure for receiving assets

1. The procedure for receiving assets by the purchasing unit:

a) Overall inspection of equipment: Based on the quantity specified in the contract signed with the supplier, the purchasing unit must conduct an overall inspection of all equipment when the supplier hands over, according to each type of equipment listed in the annex of the signed contract, including:

- Quantity of equipment types.

- Inspection of integrity.

- Inspection of each type of equipment regarding technical specifications and origin.

- Operation inspection of each type of equipment.

- Recording inspection results.

- Sealing with tamper-evident seals.

Sealing with tamper-evident seals: After equipment passes acceptance testing, technical staff must seal the equipment with tamper-evident seals that cannot be opened to prevent unauthorized exchanges or repairs. Seals should be affixed to the following equipment: CPU blocks, monitors, routers, switches, printers... (Seals are printed by the units themselves and must be tamper-proof, durable, and adhesive).

After inspecting the quantity and equipment, the purchasing unit must prepare an overall inspection and acceptance report for the handed-over equipment according to Form C50-HD in the asset management software program for administrative and public service units of the Ministry of Finance.

b) Handover of equipment to using units: Based on the procurement plan, hand over to the units. The units receiving the assets must check the quantity and brand labels of the handed-over assets.

After inspection, the handover staff must affix asset management labels as stipulated in Article 8 and prepare a handover report with the receiving unit according to Form C50-HD in the asset management software program for administrative and public service units of the Ministry of Finance.

2. The procedure for receiving assets by the receiving unit from other sources:

The receiving unit must also follow the steps prescribed in Article 6, Clause 1, Point a.

After inspection, the handover staff must prepare a handover report with the receiving unit according to Form C50-HD in the asset management software program for administrative and public service units of the Ministry of Finance.

Article 7. Registration of Assets and Issuance of Asset Cards

Units shall register assets and issue asset cards for IT assets in accordance with the provisions set forth in Circular No. 35/2007/TT-BTC dated April 10, 2007, of the Ministry of Finance on guiding the implementation of Decree No. 137/2006/NĐ-CP dated November 14, 2006, of the Government on the delegation of state management authority over state assets at administrative agencies, public service units, and assets established as state property, and Circular No. 12157/BTC-TVQT dated September 11, 2007, on guiding the procedures for managing and handling assets in units under the Ministry of Finance.

Article 8. Asset Management Labels

IT assets must be affixed with asset management labels. These labels are used to track assets during their usage and transfer processes. Each asset has a unique number that is used to number asset files and serve as asset management labels. The asset label number remains unchanged throughout the asset's usage period. Asset labels are printed by units and must meet the following criteria:

Number:...

Name of Asset:...

Country of Production:... Year of Production:...

Date of Asset Allocation:...

Contract Number for Purchasing Asset:...

Name or Department Directly Using the Asset:...

When there is a change in the person or department directly using the asset, the unit updates this criterion to reprint and re-affix the asset management label.

+ For tangible assets, affixing asset labels must follow the rule below: Each separate part of the same asset must have one label affixed to monitor it, including:

For desktop computers: Each CPU block consisting of (CPU, keyboard, mouse) must have one label affixed.

For servers: Each CPU block consisting of (CPU, keyboard, mouse) must have one label affixed. Specifically, for CPUs of the rack type, each CPU placed in a rack must also have one label affixed.

Other Assets: Racks, monitors, desktop UPS, server UPS, switches, printers, etc., each individual component must have its own separate label affixed. Particularly, for network LAN system components such as wall plates (network sockets), RJ45 connectors (jacks), conduits, network cables, these will be grouped together as one component (for this type of asset, the asset label is affixed to the LAN file).

+ For intangible assets: units shall issue asset cards to track and manage them.

Article 9. Valuation of Assets, Depreciation, and Amortization of Assets

1. Valuation of Assets:

Assets purchased and allocated by the superior unit according to the provisions of Article 2 shall be transferred to the subordinate unit, which shall immediately increase the asset value upon handover.

Assets purchased by the Bureau of Information Technology and Financial Statistics for units, after contract settlement, the Bureau of Information Technology and Financial Statistics will coordinate with the Department of Finance and Administration to submit a decision to the Ministry to immediately transfer the handed-over assets so that the units can record an increase in their asset values.

2. Calculation of Depreciation and Amortization of Assets:

The usage period and annual depreciation rate for each type of fixed asset shall be implemented in accordance with current state regulations and the provisions set forth in Circular No. 14159/BTC-TVQT dated November 13, 2006, and Circular No. 14648/BTC-TVQT dated November 22, 2006, of the Ministry of Finance on supplementing regulations regarding the depreciation system for fixed assets in administrative and public service units under the Ministry of Finance.

Article 10. Handling of Recovered Assets and Transfer for Liquidation

The handling of recovered assets and the transfer, liquidation of assets must comply with current State regulations, specifically according to the guidance provided in Circular No. 12157/BTC-TVQT dated September 11, 2007 on guiding the procedures for managing and handling assets in units under the Ministry of Finance.

Article 11. Inventory and Reporting on Asset Management and Usage

1. Annually, after conducting asset inventory and closing accounting books, units are responsible for compiling and submitting reports on IT assets to the Ministry of Finance (Financial Information and Statistics Department), including: General Departments (summarizing IT asset reports from subordinate units within their system); administrative and public service organizations under the Ministry. Content, time, and forms shall be implemented according to Decision No. 2406/QD-BTC dated July 18, 2007 regarding the issuance of regulations on fixed asset reporting systems and annual changes in fixed assets through the asset management software program in administrative and public service units of the Ministry of Finance.

Specifically, units need to submit the following reports (only the portion related to IT assets):

- Summary report on the implementation of standards and quotas for fixed assets such as computers and other assets

- Detailed report on increases and decreases in non-land assets

- Summary report on the inventory of fixed assets such as computers

- Summary report on the inventory of other fixed assets

2. Units directly using assets must implement inspection and self-inspection regimes for asset management and usage as stipulated in Decision No. 1871/QD-BTC dated June 6, 2005 of the Minister of Finance on issuing the Inspection and Self-Inspection Regulations for finance, accounting, assets, investment, and construction in units and organizations under the Ministry of Finance.

Chapter III. USE OF ASSETS

Article 12. Provisions for Users of IT Assets

- Use assets in accordance with usage guidelines such as turning on/off hardware and entering/exiting software programs;

- Do not install additional software not specified by the management department without permission, and do not install additional peripheral devices without authorization;

- Do not remove or damage asset labels affixed to equipment and do not open or alter the configuration of equipment without authorization;

- Do not change the functionality of assigned software without the consent of the management department and do not delete data or intentionally spread viruses;

- Bear responsibility for protecting and being accountable for the assigned assets and all types of stored documents on the assigned equipment, and do not disclose access passwords to others;

- Report any incidents or unusual occurrences involving IT assets to the management department.

Article 13. Handling of IT Asset Malfunctions

1. Department Responsible for Receiving and Fixing Malfunctions:

Units must assign staff or establish technical support departments (which can be set up within the unit or outsourced), and the technical support department is responsible for receiving requests, fixing, or organizing the resolution of malfunctions according to the requirements of the asset-using unit.

The technical support department must have personnel available regularly to receive technical support requests.

2. Classification of Malfunctions and Responsibility for Handling Malfunctions: Units, together with the technical support department, must develop a list of malfunctions and specify the specific responsibilities of each party (users and technical staff) for each technical malfunction.

3. Receiving Support Requests:

The technical support department must collect information related to the malfunction such as the name, address, phone number of the requester, the content of the request, and the symptoms occurring. After receiving the request, they must forecast the completion time (if possible, resolve immediately).

Print out the request receipt and repair record form. This form can be developed by the units themselves or referenced from Model No. 1 in the Appendix of the Regulation.

4. Monitoring the Repair Process:

The technical support department must continuously monitor the request form to remind the repair department to complete the work according to the schedule noted on the form.

After completing the work, record the repair solution and results for each asset. The technical support department must file these results in the asset's documentation and then update them into the IT asset management program.

Article 14. Procedures for upgrading, repairing, and replacing

1. Requirements for upgrading, repairing, and replacing:

- The representative of the using unit shall prepare a statement and request for upgrading, repairing, and replacing each fixed asset.

2. Approval for procurement to serve upgrading, repairing, and replacing:

- Approval of the leadership on the statement.

- The unit shall carry out procurement of necessary components for replacement and upgrading in accordance with the procurement regulations of the Ministry.

3. Implementation of upgrading, repairing, and replacing:

- The technical support department shall issue a receipt form for the request (Form No. 01).

- The assigned technical department shall implement the upgrading, repairing, and replacing.

- Upon completion, the technical support department shall prepare a Record of Fault Resolution with confirmation from all relevant parties (two copies to be given to the request receiving department and the direct fault handling department, according to Form No. 02 in the Appendix of this Regulation). The record shall be kept in the file of each fixed asset and updated in the information technology asset management program.

Chapter III

IMPLEMENTING PROVISIONS

Article 15. Responsibilities of managing and using entities

Heads of units entrusted with the management and use of IT assets must fully comply with the provisions of this Regulation and the State Asset Management Regulation for administrative and public service organizations under the Ministry of Finance issued pursuant to Decision No. 3128/QĐ-BTC dated September 14, 2005 of the Minister of Finance regarding the issuance of the State Asset Management Regulation for administrative and public service organizations under the Ministry of Finance; the operational procedures for managing and disposing of assets in units under the Ministry of Finance as per Circular No. 12157/BTC-TVQT dated September 11, 2007 on guiding the operational procedures for managing and disposing of assets in units under the Ministry of Finance; reporting systems as per Decision No. 2406/QĐ-BTC dated July 18, 2007 of the Minister of Finance on issuing regulations on reporting fixed assets and annual changes in fixed assets through the asset management software program in administrative and public service organizations of the Ministry of Finance.

Article 16. Responsibilities of managing agencies and cooperating units

The Department of Information Technology and Financial Statistics, appointed by the Minister, is the lead unit to compile reports to the Ministry on the management and use of IT assets across the sector.

Based on the actual use of IT assets, the Department of Information Technology and Financial Statistics, in collaboration with the Department of Finance Administration, will take the lead in proposing policies and regulations related to the management and use of IT assets to serve the professional work of the sector, including the development and upgrade of asset management programs, and the creation of databases on financial industry assets.

Article 17. Handling Violations

Units and individuals violating the provisions of this regulation, causing loss or damage to assets, affecting the network system and common data transmission system of the entire sector, shall be liable for material compensation, and depending on the nature and extent of the violation, they may also face disciplinary action under the Civil Servant Law, material liability as stipulated in Decree No. 118/2006/NĐ-CP of the Government dated October 10, 2006 on material liability for civil servants, administrative penalties, or criminal prosecution as provided by law.

Article 18. Effective Date

Heads of units and administrative and public service organizations under the Ministry and Directors of Provincial Finance Departments are responsible for implementing this Regulation.

 

ANNEX

(Attached to the IT Asset Management Regulation issued pursuant to Decision No.       /QĐ-BTC dated           )

Model No. 1

Receipt Number                                                             REQUEST RECEIPT FORM

…(Kept at the receiving location)

 

Date of receipt :    /   /200…

Person receiving the request: …

Requester :  …

Belongs to unit :  …Department : …

Type of equipment : …

Content of request : …

Person handling the request : …Phone number :

Expected completion date:    /    /200…  Actual completion date:   /   /200…

 

Form No. 2

Receipt Number                                                                FAULT RESOLUTION RECORD

…(Kept at the receiving location)

 

Date of receipt :    /   /200...    

Person receiving the request : …      Completion date :   /   /200...

Requester :  …

Belongs to unit :  …         Department : …

Type of equipment : …

Content of request : …