Decision No. 63/QD-NH2 Issuing Regulations on the Preservation of Accounting Vouchers of the State Bank

Pursuant to …;

Issuing regulations on the preservation of accounting vouchersof the State Bank

________________ 

GOVERNOR OF THE STATE BANK OF VIETNAM

Pursuant to the State Bank Law dated May 23, 1990;

Pursuant to the Accounting and Statistics Ordinance dated May 10, 1988;

Pursuant to the Ordinance on the Protection of National Archival Materials dated December 30, 1982;

Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on the tasks, powers, and responsibilities of the State under the Ministries and ministerial-level agencies;

Based on the proposal of the Director of the Accounting and Finance Department of the State Bank.

DECISION:

Article 1. These regulations on the preservation of accounting vouchers of the State Bank are hereby issued pursuant to this Decision.

Article 2:This Decision shall take effect fifteen days from the date of signature. All provisions on the preservation of accounting vouchers of the State Bank in other documents that conflict with this Decision shall cease to be effective.

Article 3:The Heads of the Office of the Governor, the Directors of the Accounting and Finance Department, the Center for Information Technology of the State Bank, the Heads of Departments, and the Heads of units directly under the Central State Bank, the Governors of the State Bank branches in provinces and cities shall be responsible for implementing this Decision.

Chapter I. ARRANGEMENT AND BINDING OF ACCOUNTING VOUCHERS::

Article 1. Each day, all accounting vouchers of the State Bank, after being recorded in the books and reconciled correctly between different accounting sections, must be collected fully and promptly (including bookkeeping vouchers, original vouchers, and accompanying documents) and arranged to bind into a "Daily Accounting Voucher Log" securely and neatly for storage.

The Daily Accounting Voucher Log must be bound separately each day. The arrangement, binding, and preservation of the Daily Accounting Voucher Log must meet the following requirements: - Ensuring completeness of vouchers. - Safeguarding state assets. - Facilitating quick and easy review and retrieval. - Being consistent with the accounting process. - Convenience for destruction when the retention period expires.

Article 2. The accounting vouchers of the State Bank that must be preserved and stored include:

- Paper vouchers: Summary sheets of vouchers for pairs, cash journals, internal vouchers, external vouchers (including accompanying documents). - Magnetic tapes, disks, microfilms, and other media containing data related to accounting vouchers.

Article 3. The retention period for accounting vouchers is divided into two types:

- Permanent retention. - Retention with a time limit. The retention period for each type of accounting voucher of the State Bank shall be stipulated by the Governor of the State Bank.

Article 4. Accounting vouchers that have been recorded must be transferred entirely to the staff responsible for handling the preservation procedures of the vouchers. Upon receiving the vouchers, the staff responsible for handling the preservation procedures of the vouchers must recheck the vouchers of the day and ensure the collection of all vouchers generated during the day (including bookkeeping vouchers and original vouchers) and handle them as follows:

1- Classify the accounting vouchers according to the retention period of the State Bank's accounting vouchers.

1. 1 Permanent retention: These are important vouchers related to the long-term activities of the State Bank, such as: - Legal bases for issuing accounting vouchers related to state capital and assets entrusted to the State Bank for management, such as: + Vouchers regarding confiscation, repurchase, temporary deposit, temporary custody of gold, silver, foreign currencies (including vouchers for receipt, issuance, decisions on receipt, payment settlement...). + Vouchers and documents related to the issuance and circulation accounts (Government decisions, supply of money decisions, Governor's decisions on reserve fund withdrawal). + Settlement records for domestic debts and foreign debts. + Legal vouchers related to "foreign currency fund adjustment according to government orders," "issuance for designated purposes." + Documents related to long-term loans and foreign debt of the State Bank. - Vouchers related to the capital and assets of the banking sector itself, or state capital and assets allocated to the banking sector for basic construction, acquisition of large fixed assets with long-term use, such as: + Transfer documents (when dissolution, separation, or merger of units). + Vouchers related to basic construction and acquisition of fixed assets like documents and materials related to office buildings, housing, warehouses, land (land documents, design drawings of the above projects...) permanently stored.

1. 2 - Vouchers with a retention period, including: - Long-term retention: These are accounting vouchers that must be retained for a certain period from their inception until completion and are necessary for review, retrieval, investigation, reference, etc., such as: + Vouchers for settling domestic debts, long-standing unsettled debts, and other items (receipt change slips above the threshold, savings certificates of the former national bank...). + Vouchers related to basic construction and acquisition of fixed assets (cars, computers...). + Vouchers related to ongoing litigation cases. + Important files, letters, and documents related to the accounting work of the banking sector. + Vouchers and files on foreign loan and aid payments signed with foreign governments. + Vouchers related to the destruction of money (certification results of money destruction)... - Short-term retention: These are daily accounting vouchers related to regular income, expenses, and other items of the Bank (excluding those already retained for a long term or permanently), such as: + Goods name reports; + Daily accounting voucher logs; + Asset liquidation minutes... 2 - Organization of long-term and permanent retention: - Separate important vouchers with long-term or permanent retention periods mentioned above to photocopy an additional copy (including bookkeeping vouchers and original vouchers): + The photocopy is bound into the Daily Accounting Voucher Log for storage, and on the photocopy, there must be signatures of the Head of the Accounting Department and the staff responsible for handling the preservation procedures confirming that it is an exact copy of the original. + The original is kept in a separate file for continuous monitoring, retrieval, and processing. This file is preserved according to the specified long-term or permanent retention period. + Banks must maintain separate ledgers for managing and using these vouchers.

Article 5. Arrangement of accounting vouchers in the journal voucher book:

- Accounting vouchers must be arranged in the order of transaction pairs before being bound into the journal voucher book (arranged for computer entry), specifically: Pair 1 - Vouchers related to cash and payment drafts. Pair 2 - Vouchers related to inter-account payments. Pair 3 - Vouchers related to offset payments. Pair 4 - Vouchers related to internal receipts and payments. Pair 5 - Vouchers related to transaction accounting. Pair 6 - Adjustment vouchers. Pair 9 - Off-balance sheet vouchers. - Each pair includes a "List of vouchers generated in the pair..." along with vouchers sorted by transaction number on the same day. Original vouchers (power of attorney, introduction letter, list, decision, minutes...) must be attached to the ledger entries. In cases where only one voucher is generated, each pair must also have a list of vouchers generated on that day (List of cash generation vouchers with attached vouchers, inter-account generation vouchers with attached vouchers...). - The journal voucher book should be arranged in the following order: + Summary list of vouchers in each pair. + Cash journal (cash journal placed immediately above cash vouchers, draft payment journal placed immediately above receipt and payment vouchers for draft payments). + List of vouchers in each pair along with vouchers generated on the same day.

Article 6. Binding of journal vouchers.

- After arranging the vouchers in the aforementioned order, the staff responsible for voucher preservation must bind the journal voucher book securely and neatly by day. The outer cover of the journal voucher book must be hard and protected with a strap, and the cover must include the following elements: + Name of the Bank unit:...+ Type of voucher pair:...+ Storage number:...+ Retention period:...Expiry date of retention period:...+ Book number:.../Total number of books in the day:...+ Date...Month...Year...+ This journal voucher book contains...vouchers (numbered from 01 to...). The person binding and numbering the vouchers (signing and writing full name). - If the number of vouchers generated in a day is large, they may be divided and bound into several small books according to the pairs (as specified above). The outer cover of each book must indicate the type of voucher pair, code, sequence number of the book, and total number of books in the day; For example, if there are 4 books in a day, the sequence of each book is recorded as: Book 1/4 day..., Book 2/4...- If the daily volume of vouchers is low, they can be bound over multiple days (3 or 5 days) into one book, but there must be dividers between different days, and the outer cover of the book must clearly state the voucher book...day... (from number...to number...) to...day...(from number...to number...), each book only records one sequence number (Starting from 01 to end). - For important vouchers (with long-term or permanent retention periods), the original copies are stored separately in individual files. At the end of the month, the staff responsible for voucher preservation procedures must prepare a list (separately listed by each retention period category) of important vouchers generated during the month, which must clearly state: Voucher generated on...month...year...; type of business activity...; type of voucher...; retention period..., then collect all vouchers with the same retention period and bind them into a book, each retention period is bound into a separate book accompanied by a list, for example: Permanent retention voucher book; Long-term retention voucher book..., vouchers in each book are arranged in chronological order of issuance.

Article 7. All documents in the set (including the summary list of document pairs, the individual list of generated document pairs, journal entries, original documents...) must be numbered consecutively, starting from number 01. The serial number of stored documents must be written or stamped uniformly with ballpoint pen or ink pen in color at the top right corner of each document page.

Article 2. This Decision shall take effect fifteen days from the date of signature. Provisions on the preservation of accounting documents for the State Bank of Vietnam in other documents that conflict with this Decision shall cease to be effective.

Chapter II. PRESERVATION OF ACCOUNTING DOCUMENTS FOR THE STATE BANK OF VIETNAM:

Article 8. For documents with long-term or permanent storage periods that are currently under investigation, audit, or retrieval... even though they have reached the deadline for transferring to the archive, they may continue to be stored and preserved in the accounting department until such documents have been fully investigated, audited, or retrieved, then they must be immediately transferred to the archive.

Article 9. Monthly journal document sets, after being closed, shall be preserved in the accounting department and must be transferred to the archive no later than one month after the annual settlement has been approved.

1. When transferring accounting documents to the archive custodian for storage, the accounting department must collect all monthly accounting documents and classify them according to their retention period, arranging accounting materials in chronological order (monthly date sequence) to package into bundles (or bags, boxes, or crates) and seal them according to regulations. Each bundle (or bag, box, crate) containing stored documents must clearly indicate: + Name of the State Bank unit...+ Total number of sets in the month (bundle or bag, box, crate)...+ Documents of the month...year...+ Storage number...+ Retention period...+ Sealer (packager) signs and writes full name. 2. The transfer and receipt of stored documents between the accounting department and the archive custodian must be conducted by bundle (or bag, box, crate) already sealed and must have a document handover book (with signatures from both the archive custodian and the accounting department), along with a tracking sheet and list of documents handed over, following the prescribed procedures for storage regulations.

Article 10. - The archive must be equipped with sufficient storage and preservation tools for materials such as cabinets, shelving units, fire prevention and firefighting equipment, measures against pests, moisture, dampness, rodents, damage, and loss...and must appoint a dedicated archive custodian. In cases where there is no archive or the archive does not have enough space, accounting documents must be stored in locked cabinets or boxes placed in another storage area, and the custodian is responsible for preserving all materials kept in these cabinets or boxes.

* Responsibility for documents: - For documents stored in the accounting department: The staff member responsible for the document preservation procedures must ensure the completeness, integrity, safety, and absence of loss, damage, alteration, or destruction of documents during the storage period in the accounting department, and must not allow anyone to view or borrow the documents without the consent of the head of the accounting department. - The head of the accounting department is responsible for the legality, validity, and quantity of documents matching the figures recorded in the closed bundles (or bags, boxes, crates) that have been sealed (or locked) when handed over to the archive custodian. - The archive custodian is responsible for the following situations: + Loss, damage, destruction, alteration, or erasure of documents when the seal (or lock) is broken on the bundles, bags, boxes, or crates containing stored documents; or the seal remains intact but is not the original seal used during the handover between the accounting department and the archive. + Damage to documents due to moisture, pests, rodents, or fire. + Loss of entire bundles, bags, boxes, or crates containing documents. + Other cases of document loss or damage caused by the custodian's lack of responsibility in preservation.

Article 11. - The inspection and provision of accounting data and documents for comparison, examination, verification, and copying at banks shall be carried out in accordance with the regulations of the State and the Central Bank.

- During the examination, verification, and copying of relevant vouchers and accounting documents, there must be the presence of the warehouse custodian, head of the accounting department, the bank's Director, or a person authorized in writing by the Director or head of the accounting department to supervise. The retrieval, comparison, verification, examination, or copying of stored vouchers and documents can only be conducted at the designated location within the bank's premises where the documents are stored. Original vouchers must be kept intact and not removed from the designated location. - During the investigation, examination, or copying of original vouchers, if anyone damages, loses, or alters original vouchers, the unit storing the vouchers must prepare a record, assign specific responsibility, and handle it administratively or according to the provisions of the law. - After the examination, verification, or copying process, accounting vouchers must be returned to their original place and sealed and stapled according to the regulations under the witness of the warehouse custodian. The bank's Director, head of the accounting department, or a person authorized in writing by the Director or head of the accounting department must oversee this. - Any loss or misplacement of vouchers must be reported to the head of the unit and the head of the accounting department of the bank for prompt handling.

Article 3. The Head of the Governor's Office, the Director of the Accounting and Finance Department, the Director of the Banking Information Center, the Heads of Departments, and the Heads of units directly under the Central Bank shall be responsible for implementing this decision.

DECISION OF THE GOVERNOR ON THE PRESERVATION OF BANK ACCOUNTING DOCUMENTS (Issued pursuant to Decision No. 63/QĐ-NH2 dated March 23, 1997 of the Governor of the State Bank)

Chapter III. IMPLEMENTATION PROVISIONS:

Article 12. The Director of the Accounting and Finance Department shall be responsible for guiding and coordinating with the Director of the General Supervision Department to inspect the implementation of this decision.

The Heads of the State Bank and the Heads of the Accounting Departments shall be responsible for directing and inspecting the implementation of this decision within their respective units.

Article 13. Any amendments or supplements to the contents of this regulation shall be decided by the Governor of the State Bank.