This Circular guides the inventory of assets of Social Insurance organizations under the General Confederation of Labor Vietnam and the Ministry of Labor, War Invalids and Social Affairs for transfer to new Social Insurance organizations. It provides detailed regulations on the subjects, contents, methods of inventory, and progress schedule.
适用范围
Social Insurance organizations under the General Confederation of Labor Vietnam and the Ministry of Labor, War Invalids and Social Affairs
要点
- The inventory includes all assets of the Social Insurance organization, including houses, land, structures, equipment, means of transportation, materials, capital, operating funds, receivables, and other assets.
- The Inventory Committee is chaired by the leader of the Ministry of Finance, with members from the Ministry of Labor, War Invalids and Social Affairs, the General Confederation of Labor Vietnam, and the Department of Finance and Prices at the local level.
- The content of the inventory includes fixed assets, office premises area, current assets, and determining the value of each type of asset.
- The inventory method involves recording in accounting books, weighing and measuring, analyzing the actual situation using expert methods, and comparing data with the State Treasury and Banks.
- The implementation schedule runs from the beginning of October 1994 to mid-October 1994, followed by compiling the inventory results and submitting them to the General Confederation of Labor Vietnam, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact is ensuring that assets are transferred fairly and transparently, allowing the new Social Insurance organization to continue operations smoothly.
- Negative impact is that the preparation and implementation of the inventory may cause inconvenience to operating units.
❓ 常见问题
Which entity is responsible for establishing the inventory committee?
The General Confederation of Labor Vietnam and the Ministry of Labor, War Invalids and Social Affairs are responsible for directing Social Insurance organizations under their sectors to establish the inventory committee.
What needs to be inventoried?
Fixed assets, office premises area, and current assets including houses, land, structures, equipment, means of transportation, materials, capital, operating funds, receivables, and valuable documents need to be inventoried.
How is the inventory conducted?
The inventory is conducted through recording in accounting books, weighing and measuring, analyzing the actual situation using expert methods, and comparing data with the State Treasury and Banks.
What is the inventory schedule?
Preparation for the inventory begins before the start of October 1994, with implementation starting mid-October 1994 and compilation of results.
How are assets transferred?
All assets of Social Insurance organizations under the General Confederation of Labor Vietnam and the Ministry of Labor, War Invalids and Social Affairs are transferred intact to the new Social Insurance organization.
全文
CIRCULAR
Guidelines for inventorying assets of the Social Insurance Organization under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids, and Social Affairs to transfer to the new Social Insurance organization
_______________________
Implementing Decision No. 472/TTg dated August 31, 1994 of the Prime Minister on inventorying assets of the Social Insurance Organization under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids, and Social Affairs.
After reaching consensus with the Vietnam General Confederation of Labor, the Ministry of Labor, War Invalids, and Social Affairs, the Government Cadre Organizational Department; the Ministry of Finance provides guidelines for inventorying assets for transfer as follows:
II- SUPPORT MEASURES FOR STATE-OWNED AGRICULTURAL FARMS AND FORESTRY COMPANIES IN THE FIELD OF SCIENCE AND TECHNOLOGY
1/ The objects of inventory include all assets such as: houses, land, structures, equipment, means of transportation, materials, capital, operating funds, receivables and payables, and other assets (if any) of the Social Insurance Organization under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids, and Social Affairs.
2/ Assets currently being used by the Ministry of Labor, War Invalids, and Social Affairs and the Vietnam General Confederation of Labor that primarily serve Social Insurance shall be included in the inventory of Social Insurance assets.
3/ Prior to conducting the inventory, a Council for Inventory must be established, chaired by representatives from financial authorities at various levels, with members representing the Vietnam General Confederation of Labor, the Ministry of Labor, War Invalids, and Social Affairs at various levels, and the Social Insurance Organization (for provinces where a Social Insurance Organization has been established).
4/ The scope of transfer includes all assets that have been inventoried of the aforementioned Social Insurance Organization.
II- PROVISIONS ON THE ESTABLISHMENT OF THE INVENTORY COUNCIL, CONTENT OF INVENTORY AND TRANSFER
CONTENT OF INSPECTION AND HANDOVER
1/ The Inventory Council
- The central Inventory Council is chaired by the leadership of the Ministry of Finance, with members comprising the leadership of the Ministry of Labor, War Invalids, and Social Affairs, and the leadership of the Vietnam General Confederation of Labor.
Supporting the central Inventory Council is a team of experts including representatives from the Ministry of Finance, the Ministry of Labor, War Invalids, and Social Affairs, and the Vietnam General Confederation of Labor.
- The provincial Inventory Council is chaired by the leadership of the Provincial Department of Finance and Prices, with members comprising the leadership of the Provincial Department of Labor, War Invalids, and Social Affairs or the director of the Social Insurance Organization (for provinces where a Social Insurance Organization has been established), and the leadership of the Provincial Federation.
- The Inventory Council for the Social Insurance Organization under the industry trade union is chaired by a representative from the Ministry of Finance, with members comprising representatives from the industry trade union and the Vietnam General Confederation of Labor.
2/ Content of inventory:
a/ All assets as of October 15, 1994 of the Social Insurance Organizations under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids, and Social Affairs mentioned in Point 1 of Part I must be inventoried for transfer, including:
a.1 Fixed assets include:
- Houses.
- Warehouses
- Structures
- Machinery and equipment
- Transmission equipment
- Tools
- Means of transportation
- Construction projects in progress
- Other fixed assets
a.2 Land area for calculating land transfer tax: the total land area of the Social Insurance Organizations under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids, and Social Affairs currently in use and managed includes:
- Construction land area
- Unutilized land area (if any)
- Land area prepared for construction of headquarters
- Land area for building housing for staff (if any).
a.3 Current assets include:
- Materials and supplies
- Spare parts
- Consumable items
- Receivables, payables, advance payments, and other amounts due
- Deposits, cash, and negotiable instruments
b/ Determining asset value
- For fixed assets, the original cost is used, except for fixed assets serving production, business, services, etc., which also reflect additional contents such as depreciation amount and remaining value.
- Materials, spare parts, consumable items are valued based on their purchase price.
- For construction projects in progress, the actual costs incurred are used.
- For land area, the value is determined according to Decree No. 87/CP dated August 17, 1994 of the Government "Guidelines for Land Price Ranges" for calculating land transfer tax when transferring land, collecting fees for land transfer, leasing land, determining asset value when transferring land, and compensating for land damage when reclaiming land.
c/ Inventory methods
- Before inventorying, accounting records must be fully updated for all activities up to October 15, 1994, and the accounting books must be closed to determine the quantity and value of each asset, each type of capital, and cash recorded in the accounting books up to October 15, 1994.
- During the inventory process, each item of property must be directly weighed, measured, counted, combined with analysis of the current situation using expert methods.
- For cash capital, each type of capital, each type of money must be inventoried separately (including foreign currency).
- For deposits at the Treasury, Bank, money in transit, loans, advances, verification must be conducted with confirmation from the Treasury, Bank, borrower, recipient of advances.
- Negotiable instruments must be inventoried like cash. The results of the inventory must be recorded on the inventory form (or inventory report) and signed off by members of the inventory team. After the inventory, the results must be summarized, and if discrepancies are found compared to the accounting records, the cause must be identified and measures recommended for resolution.
2/ Transfer of assets
The results of the inventory of assets of the Social Insurance Organization under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids, and Social Affairs, reviewed, compiled, and recommendations made by the Central Inventory Council, will be submitted to the Prime Minister for consideration and decision. After the Prime Minister's decision, the transfer must be carried out according to the following regulations:
a/ All assets of the Social Insurance Organization under the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids and Social Affairs shall be transferred intact to the Vietnamese Social Insurance Organization; it is strictly prohibited to divide, sell, exchange, move, rearrange, or retain any property for any purpose before the transfer.
The basis for the handover is the balance sheet at the time of handover, which has been reviewed by the central inspection committee.
b/ The contents of the handover work include:
b.1 Fixed Assets: Transfer all fixed assets listed on the balance sheet up to October 15, 1994, including:
- Fixed assets in use
- Unused fixed assets
- Fixed assets awaiting liquidation
- Fixed assets not currently needed
- Land and fixed assets not subject to depreciation
Fixed assets shall be handed over at their original cost and remaining value as shown on the fixed asset registration card and book, with quantities and values matching the balance sheet at the time of handover.
b.2 Current Assets: Due to the complex nature of current assets, which are always changing, apart from the results of the inventory list and balance sheet figures as of October 15, 1994, when handing over, additions (+) or subtractions (-) must be made based on events occurring from the inventory date until the handover date to determine the figures at the handover date as the basis for recording the handover document.
- For materials, spare parts, and replacement components, take the purchase price upon entry into the warehouse.
- For inexpensive items prone to damage, take the purchase price upon entry into the warehouse; if such items are currently in use and have been allocated 50%, take the remaining value; if they are allocated 100% of the value when used, take the actual item as the basis for handover.
- Bank deposits with the State Treasury or banks must be confirmed by the State Treasury or bank's balance statement.
- Cash on hand and valuable papers equivalent to cash must be checked and reconciled with accounting records, ensuring accuracy and balance.
For unfinished construction projects, hand over all project files (budget estimates, construction permits, etc.), along with the capital invested since the start of construction until the handover, for the recipient to continue monitoring and managing.
b.3 All documents, ledgers, and papers related to social insurance must, in principle, be fully handed over to the new Social Insurance Organization (the Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids and Social Affairs will provide detailed guidance).
3/ Implementation Schedule
- By the beginning of October 1994, units should prepare for the inventory (establish an inventory committee, reconcile accounts receivable and payable, prepare tools for the inventory).
- Mid-October 1994, implement the inventory and compile the results to send to the Ministry of Labor, War Invalids and Social Affairs, the Vietnam General Confederation of Labor, and the Ministry of Finance.
III- IMPLEMENTATION
The Vietnam General Confederation of Labor and the Ministry of Labor, War Invalids and Social Affairs are responsible for guiding social insurance organizations under their jurisdiction to properly carry out the following tasks:
- Establish an asset inventory committee at each level.
- Conduct a physical inventory of assets according to the guidance provided by the Ministry of Finance.
- Resolve outstanding issues regarding accounts receivable and payable, payments, settlements, and correct accounting records.
- Compile the inventory results and send them to the Vietnam General Confederation of Labor, the Ministry of Labor, War Invalids and Social Affairs, and the Ministry of Finance.
IV- IMPLEMENTATION PROVISIONS
This Circular takes effect from the date of signature. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for resolution./.
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