This topic describes the reporting and inventory procedures regarding the use of paper, metal, and other special materials in currency production at factories. Forms are designed to track in detail the initial inventory, quantities received during the period, quantities issued during the period, and final inventory for each type of raw material, as well as production results. This process ensures transparency and accuracy in managing resources necessary for printing and minting money.
Đối tượng áp dụng
Currency production factory, State Bank of Vietnam
Các điểm cốt lõi
- Report on inventory status and usage of paper, metal, and other special materials
- Track in detail the quantities received during the period, issued during the period, and final inventory for each type of raw material
- Inventory the results of currency production
- Ensure transparency and accuracy in managing resources necessary for printing and minting money.
- The forms used include: Inventory Status Report, Unit Paper/Metal Receipt Statement, Currency Printing/Metal Minting Production Result Report, State Bank of Vietnam Product Transfer Statement, Defective/Damaged Product Situation Report.
- Periodic reporting time: Monthly
🌐 Tác động xã hội từ văn bản này
- Enhance transparency and resource management in the printing and minting industry
- Help strictly control the use of paper, metal, and other special materials to prevent waste and loss
- Provide accurate data to the State Bank of Vietnam to effectively manage monetary policy
❓ Câu hỏi thường gặp
When is periodic reporting required?
Periodic reports are conducted monthly.
What forms are required?
Required forms include: Inventory Status Report, Unit Paper/Metal Receipt Statement, Currency Printing/Metal Minting Production Result Report, State Bank of Vietnam Product Transfer Statement, Defective/Damaged Product Situation Report.
What is the main purpose of this process?
To ensure transparency and accuracy in managing resources necessary for printing and minting money, helping to strictly control the use of paper, metal, and other special materials.
Toàn văn
CIRCULAR
JOINT CIRCULAR OF THE MINISTRY OF FINANCE - THE MINISTRY OF PUBLIC SECURITY - THE STATE BANK OF VIETNAM NO. 51/1999/TTLT-BTC-BCA-NHNN
DATE OF MAY 7, 1999 GUIDING CONTENTS AND PROCEDURES
FOR OVERSEEING THE PRINTING AND MINTING OF CURRENCY AT FACTORIES
Pursuant to Clause 2, Article 9 of Decree No. 81/1998/NĐ-CP dated October 1, 1998 of the Government on printing and minting, storing, transporting, and destroying paper and metallic currency; storing and transporting precious assets and securities within the banking system, the Ministry of Finance - Ministry of Public Security - State Bank of Vietnam guides the contents and procedures for overseeing the printing and minting of currency and payment notes (collectively referred to as currency) at the National Currency Printing Factory and other printing factories assigned by the State Bank of Vietnam to print and mint currency (collectively referred to as factories) as follows:
1. The printing and minting of currency by the State Bank of Vietnam at the factories are subject to oversight by the Joint Ministry of Finance - Public Security - State Bank of Vietnam according to Decree No. 81/1998/NĐ-CP dated October 1, 1998 of the Government and the guidance provided in this Circular.
II- SUPPORT MEASURES FOR STATE-OWNED AGRICULTURAL FARMS AND FORESTRY COMPANIES IN THE FIELD OF SCIENCE AND TECHNOLOGY
2. The printing and minting of currency at the factories in all stages from the stage of importing raw materials such as paper and metal; the printing and minting stage; to the final stage of delivering products to the State Bank of Vietnam and transferring defective products, defective paper, and defective metal for destruction according to the regulations of the State Bank of Vietnam must be strictly monitored and inspected to ensure absolute safety.
3. The Joint Ministry oversees the printing and minting of currency at the factories based on monitoring, supervising, and inspecting periodic reports on the implementation of the factories and directly conducting periodic and spot inspections at the factories.
II- CONTENTS, METHODS, AND PROCEDURES FOR SUPERVISION AND INSPECTION
A. CONTENTS OF SUPERVISION AND INSPECTION:
1- Supervise and inspect the importation and use of paper, metal, and other special materials related to the printing and minting of currency:
- Supervise and inspect the legality and accuracy regarding the importation of paper, metal, and other special materials related to the printing and minting of currency (referred to as special materials) for printing and minting currency by the banking printing factories. Specifically:
+ Legality and accuracy regarding the quantity, weight, standards, size, and type of paper for printing money, metal for minting money, and other special materials imported at banking printing factories.
+ Legality and accuracy regarding the quantity of paper, weight of metal, and other special materials that have been withdrawn from storage for use in printing and minting currency at banking printing factories.
- Supervise and inspect the accuracy between the reported figures and the recorded figures in accounting ledgers and actual inspection figures regarding the quantity of paper, weight of metal, and other special materials imported, withdrawn from storage for use, and remaining unused in storage at the banking printing factories.
2- Supervise and inspect the printing and minting of currency:
- Supervise and inspect the legality and accuracy of contracts for printing and minting currency between the State Bank of Vietnam and banking printing factories.
- Supervise and inspect the legality and accuracy regarding the quantity and type of various currencies printed and minted; and the number of defective products, defective paper, and defective metal in the printing and minting process at the factories.
- Supervise and inspect the accuracy between the figures reported by the factories and the figures recorded in accounting ledgers and actual inventory figures regarding the quantity and type of finished products; work-in-progress products; defective products; defective paper, and defective metal in the printing and minting process at the factories.
3- Supervise and inspect the export and import of finished products, defective products, defective paper, and defective metal.
- Supervise and inspect the legality and accuracy regarding the quantity and type of finished currency products exported from the factories to the State Bank of Vietnam.
- Supervise and inspect the legality and accuracy regarding the quantity, weight, and type of defective products, defective paper, and defective metal exported for destruction.
- Supervise and inspect the accuracy between the figures reported by the factories and the figures in accounting records and actual inspection figures regarding the quantity and type of finished currency products exported to the State Bank of Vietnam; the quantity and type of defective products, defective paper, and defective metal exported for destruction by the factories.
4- Supervise and inspect the conditions ensuring safety for the operations of the factories:
- Supervise and inspect the facilities equipped to protect and ensure safety for the factories such as fences, warehouses for raw materials, finished product warehouses, semi-finished product warehouses.
- Supervise and inspect the implementation of safety regulations for operations at the factories (protection regulations, working regulations for staff and workers at the factories, fire prevention and firefighting equipment...).
B. METHODS AND PROCEDURES FOR SUPERVISION AND INSPECTION:
1- Banking printing factories must prepare and submit to the Ministry of Finance, Ministry of Public Security, and State Bank of Vietnam the following reports:
- Annual plan for printing and minting currency (including: printing paper money, payment notes, and minting metallic currency) divided by quarter approved by the Governor of the State Bank of Vietnam and any supplementary plans approved during the year (if applicable).
- Copies of specific contracts signed with the State Bank of Vietnam for printing and minting currency in the year and acceptance certificates and settlement documents of the contracts.
- Report on the implementation of importing, exporting, using, and stockpiling paper, metal, and other special materials for printing and minting currency according to attached forms.
- Report on the implementation of printing and minting currency (finished products; work-in-progress products, defective products, defective paper, and defective metal) according to attached forms.
- Report on the implementation of delivering printed and minted currency products to the State Bank of Vietnam and exporting defective products, defective paper, and defective metal for destruction according to attached forms.
- Ad hoc report on the implementation of printing and minting currency as required by the Joint Ministry when necessary.
* Time for submission of reports:
+ Monthly report: submitted before the 10th day of the following month.
+ Annual report: submitted before the 30th day of the first month of the following year.
+ Ad hoc report: submitted according to the specific requirements of the Joint Ministry when requesting a report.
+ Report on an urgent basis: in accordance with the specific request of the Joint Ministries when requesting a report.
2- Annually on a regular basis every six months or at any time, the Joint Ministries will conduct direct inspections at factories to verify the legality and accuracy between the factory's reported data and the accounting records and actual inventory counts, and based on this, check the balance of paper, metal, and special materials used for printing and minting coins with finished products, semi-finished products, defective products, and scrap paper and metal. Specifically, supervise and inspect the following contents:
- Inspect the record-keeping books for the entry, exit, and usage of paper, metal, and special materials for printing and minting coins, finished products in stock, semi-finished products, defective products, and scrap paper and metal.
- Monitor the inventory of paper and metal for printing and minting coins; the inventory of various finished products, semi-finished products, defective products, and scrap paper and metal.
- Verify the consistency between the reported data and the accounting records (data recorded on invoices and accounting records in ledgers) and the actual inventory counts of paper and metal for printing and minting coins; of finished products, semi-finished products, defective products, and scrap paper and metal in stock and production lines.
- Check the overall balance from the beginning to the end of the printing and minting process of the factory in each quarter, determined as follows:
The quantity of paper and weight of metal for printing and minting coins at the beginning of the period + (plus) the amount received during the period must = (equal) the amount used during the period + (plus) the amount remaining at the end of the period.
Beginning inventory (finished products, semi-finished products, defective products, scrap paper, and metal) + (plus) the amount of paper and metal received during the period (converted to products according to standards) must = (equal) the products delivered to the State Bank during the period, defective products, scrap paper, and metal that have been destroyed + (plus) the ending inventory (finished products, semi-finished products, defective products, scrap paper, and metal).
- Inspect the conditions ensuring safety for the operation of the factories (regarding equipment and implementation of regulations on protection and work of staff at the factories).
3- Organize direct supervision and inspection at the factory:
3.1. The direct inspection and supervision at the factories are carried out by the Inspection and Supervision Team of the Joint Ministries. The Minister of Finance issues a decision to establish the inspection and supervision team after reaching consensus with the Minister of Public Security and the Governor of the State Bank. The Joint Ministries' inspection and supervision team is headed by a department-level officer from the Ministry of Finance, and its members are officers from the Ministry of Finance, the Ministry of Public Security, and the State Bank. Officers participating in the inspection and supervision team must possess the necessary qualities and capabilities, be well-versed in the regulations on printing and minting coins, and the content and procedures for supervising printing and minting coins at the factories. Members are responsible for fully and accurately implementing the inspection procedures as prescribed and must bear responsibility for the results of their assigned tasks in the inspection and supervision.
3.2. The inspection and supervision team has the following responsibilities:
- Organize and carry out direct inspections and supervision at the factories according to the monitoring and inspection content stipulated in Point A, Part II of this Circular.
- Identify errors during the inspection process and recommend timely corrective measures to the Joint Ministries.
- After each inspection round, they must prepare a report jointly signed by the Factory Director confirming the inspection results and submit it to the Joint Ministries' leadership.
- Propose to the Joint Ministries' leadership to supplement and improve the "Regulations on Printing and Minting Coins at Factories" and the "Supervision Regulations for Printing and Minting Coins at Factories" to ensure absolute safety in the printing and minting process at the factories.
III- ASSIGNMENT OF RESPONSIBILITIES
1. The Ministry of Finance shall be responsible for:
- Lead and coordinate with the Ministry of Public Security and the State Bank in organizing and implementing supervision and inspection of printing and minting coins through the reports of the factories and conducting regular and surprise inspections directly at the factories.
- Compile and report to the Government on the annual results of supervision and inspection of printing and minting coins at the factories.
2. The Ministry of Public Security is responsible for:
- Coordinate with the Ministry of Finance and the State Bank in assigning functional units and appointing personnel to participate in supervising and inspecting printing and minting coins at the factories according to the content and procedures specified in this document and protect the transportation of money.
- Bear primary responsibility for supervising and inspecting the conditions to ensure safety in printing and minting coins at the factories.
3. The State Bank is responsible for:
- Directing the factories to establish and implement internal control regulations to ensure absolute safety during the printing and minting process.
- Organizing supervision and inspection of the printing and minting process at the factories according to the Governor's regulations of the State Bank.
- Coordinating with the Ministry of Finance and the Ministry of Public Security in assigning functional units and appointing officers to participate in supervising and inspecting printing and minting coins at the factories according to the content and procedures specified in this document.
4. Responsibilities of the factories:
- Strictly comply with the regulations on printing and minting coins as prescribed by the Governor of the State Bank.
- Timely and fully prepare and submit reports to the Joint Ministries on the situation of printing and minting coins and accept direct supervision and inspection by the Joint Ministries as stipulated in this document.
- Bear responsibility for the accuracy and legality of the reported data to the Joint Ministries regarding the situation of printing and minting coins; for any violations that do not ensure safety and cause losses during the printing and minting process at the factory.
5. Responsibilities of the inspection and supervision team:
- The inspection and supervision team is responsible before the Joint Ministries and the law for organizing and implementing direct inspections and supervision of printing and minting coins regularly or unexpectedly at the factories according to the content and guidance procedures in this document.
- The head of the inspection and supervision team is responsible for assigning tasks to team members and organizing and directing the implementation of direct inspections and supervision regularly or unexpectedly at the factories.
IV- IMPLEMENTATION
1. The Ministry of Finance, the Ministry of Public Security, and the State Bank are responsible for assigning and directing functional units to organize and coordinate the implementation of supervision and inspection of printing and minting coins according to the provisions and assignment of responsibilities in this document.
2. The Director of the National Banknote Printing Works and the bank printing works shall be responsible for organizing the implementation and shall be subject to supervision and inspection of printing and minting money by the Joint Ministry as stipulated in this document.
3. This Circular shall take effect from January 1, 1999. Any amendments to the contents prescribed in this document shall be decided by the Joint Ministry of Finance - Public Security - State Bank.
TABLE 1.1-TG
Name of unit...
REPORT ON THE SITUATION OF STOCK AND USE OF PAPER FOR BANKNOTE PRINTING
MONTH...YEAR...
| Type of paper | Opening balance | Quantity received during the period | Quantity issued during the period | Closing balance | Remarks | ||||||
| For printing money | For printing banknotes TT | ||||||||||
| Quantity (Sheets, tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Sheets, tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Sheets, tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Sheets, tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Sheets, tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | ||
Note: - 1 sheet equals...shapes
- 1 ton equals...sheets
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 1.2-TG
Name of unit...
COPY OF THE QUANTITY OF PAPER RECEIVED BY THE UNIT
MONTH...YEAR...
| Date, month | Document number | Type of paper received | Unit of Measurement | Unit price | Quantity | Total Amount |
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 1.3-TG
Name of unit...
REPORT ON THE RESULTS OF PRODUCTION OF PRINTED MONEY AND BANKNOTES FOR PAYMENT
MONTH ... YEAR ...
Unit: Shapes (H)
| Product type | Opening balance | Quantity produced during the period | Closing balance | Product quota according to the amount of paper put into production | Remarks | ||||||
| Finished products | Semi-finished products | Defective products, defective paper | Finished products | Semi-finished products | Defective products, defective paper | Finished products | Semi-finished products | Defective products, defective paper | |||
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 1.4-TG
Name of unit...
COPY OF PRODUCTS TRANSFERRED BY THE FACTORY
DELIVERED TO THE STATE BANK
MONTH...YEAR...
| Date, month | Document number | Product type | Product price (VND/Shape) | Quantity (Shapes) | Amount received |
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 1.5-TG
Name of unit ...
REPORT ON THE SITUATION OF DEFECTIVE PRODUCTS AND DEFECTIVE PAPER
MONTH ... YEAR ...
| Type of defective product, defective paper | Unit of Measurement | Opening balance | Quantity received during the period | Quantity destroyed during the period | Closing balance | Remarks |
| I- Defective products | Shapes (H) | |||||
| II- Defective paper | (Sheets, tons) | |||||
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 1.6-TG
Name of unit ...
REPORT ON THE SITUATION OF TRANSFERRING PRINTED MONEY PRODUCTS,
BANKNOTES FOR PAYMENT TO THE STATE BANK
MONTH...YEAR...
Unit: Shapes (H)
| Product type | Quantity of products in stock at the beginning of the period | Quantity of products received into stock during the period | Quantity of products issued to the State Bank | Quantity of products in stock at the end of the period | Remarks |
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 2.1-KL
Name of unit ...
REPORT ON THE SITUATION OF STOCK AND USE OF METAL FOR COIN MINTING
MONTH ... YEAR ...
| Type of metal | Opening balance | Quantity received during the period | Quantity issued during the period | Closing balance | Remarks | ||||||
| For coin minting | For other purposes | ||||||||||
| Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | ||
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 2.2-KL
Name of unit ...
COPY OF THE QUANTITY OF METAL RECEIVED BY THE UNIT
MONTH...YEAR...
| Date, month | Document number | Type of metal | Unit of measurement (Tons) | Price per unit (VND/Ton) | Quantity | Total Amount |
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 2.3-KL
Name of unit ...
REPORT ON THE RESULTS OF COIN MINTING
MONTH...YEAR...
Unit of measurement: Pieces (M)
| Product type | Opening balance | Quantity produced during the period | Closing balance | Product quota according to the amount of metal issued | Remarks | ||||||
| Finished products | Semi-finished products | Defective products | Finished products | Semi-finished products | Defective products | Finished products | Semi-finished products | Defective products | |||
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 2.4-KL
Name of unit ...
COPY OF COIN MINTING PRODUCTS TRANSFERRED BY THE FACTORY
DELIVERED TO THE STATE BANK
MONTH...YEAR...
| Date, month | Document number | Product type | Product price (VND/Piece) | Quantity (Pieces) | Amount received |
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 2.5-KL
Name of unit...
REPORT ON THE SITUATION OF DEFECTIVE COIN MINTING PRODUCTS AND METAL SCRAP
MONTH...YEAR...
| Type of defective product, scrap | Unit of Measurement | Opening balance | Quantity received during the period | Quantity destroyed during the period | Closing balance | Remarks |
| I- Defective products | ||||||
| II- Scrap | (Tons) | |||||
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 2.6-KL
Name of unit ...
REPORT ON THE SITUATION OF TRANSFERRING COIN MINTING PRODUCTS
TO THE STATE BANK
MONTH ... YEAR ...
Unit: Pieces (M)
| Product type | Quantity of products in stock at the beginning of the period | Quantity of products received into stock during the period | Quantity of products issued to the State Bank | Quantity of products in stock at the end of the period | Remarks |
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
TABLE 3.1-VLK
Name of unit ...
REPORT ON THE SITUATION OF STOCK AND USE OF SPECIAL MATERIALS OTHER THAN METAL
MONTH ... YEAR ...
| Type of material | Opening balance | Quantity received during the period | Quantity issued during the period | Closing balance | Remarks | ||||||
| For printing money | For coin minting | ||||||||||
| Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Quantity (Tons) | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | ||
Date...month...year...
|
Prepared by Signature and full name |
Chief Accountant of the Factory Signature and full name |
Director of the Factory Signature, stamp |
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