Decision No. 94/QD-NH21 permits the Project Management Board of the Bank to temporarily apply the accounting account system of credit organizations to record the use of loans from international development organizations. The Decision also requires the establishment of an appropriate accounting system which shall take effect fifteen days from the date of issuance.
适用范围
Project Management Board of the Bank
要点
- The Project Management Board of the Bank → is permitted to temporarily apply the accounting account system of credit organizations to record the use of loans from international development organizations.
- The Project Management Board of the Bank → must coordinate with the Accounting and Finance Department to establish an appropriate accounting system and reporting forms.
🌐 本文件的社会影响
- Positive impact: Helps the Project Management Board of the Bank organize effective accounting, ensuring transparency in the use of loans from international development organizations.
- Negative impact: May increase the accounting workload for the Project Management Board of the Bank due to the need to establish a new appropriate system.
❓ 常见问题
When can the Project Management Board of the Bank apply temporarily the accounting account system of credit organizations?
According to the Decision, the Project Management Board of the Bank is permitted to temporarily apply this accounting account system to record the use of loans from international development organizations.
Which agency must the Project Management Board of the Bank coordinate with to establish the accounting system?
According to the Decision, the Project Management Board of the Bank must coordinate with the Accounting and Finance Department to establish an appropriate accounting system and reporting forms.
When does this Decision come into effect?
This Decision takes effect fifteen days from the date of issuance.
How must the Project Management Board of the Bank establish the accounting system?
According to the Decision, the Project Management Board of the Bank must establish an appropriate accounting system and reporting forms suitable for its type of operation to be signed and issued by the Governor of the State Bank.
Is there any specific deadline for establishing the accounting system?
The Decision only requires the Project Management Board of the Bank to promptly coordinate with the Accounting and Finance Department to establish the system but does not specify a particular deadline.
全文
Pursuant to …;
Concerning the permission for the Project Management Board of the Bank to temporarily apply the Accounting Account System of Credit Organizations issued pursuant to Decision No. 41/QĐ-NH2 dated March 6, 1993 of the Governor of the State Bank of Vietnam.
Based on the Ordinance on the State Bank of Vietnam, the Ordinance on Banks, Cooperative Credit Societies, and Financial Companies promulgated by Decree No. 37 and 38/LCT-HĐNN8 dated May 24, 1990;
Based on the Ordinance on Accounting and Statistics promulgated by Decree No. 06/LCT-HĐNN8 dated May 20, 1988, and the Charter of the State Accounting Organization issued under Decree No. 25/HĐBT dated March 18, 1989;
GOVERNOR OF THE STATE BANK OF VIETNAM
Based on Decision No. 5551/QHQT dated October 2, 1995 of the Government regarding the permission for the State Bank of Vietnam to perform wholesale banking functions for the "Rural Finance" project funded by the World Bank to refinance Credit Organizations;
Based on Decision No. 1641/QĐ-TCCB dated November 27, 1995 of the Governor of the State Bank of Vietnam assigning the Project Management Board of the Bank to implement the "Rural Finance" project funded by the World Bank;
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
Based on Circular No. 88/TC/CĐKT dated November 15, 1996 of the Ministry of Finance concerning the accounting system applicable to the Project Management Board of the Bank;
In accordance with the proposal of the Head of the Project Management Board of the Bank;
Now permits the Project Management Board of the Bank to temporarily apply the "Accounting Account System of Credit Organizations" issued by the Governor pursuant to Decision No. 41/QĐ-NH2 dated March 6, 1993, for recording the use of loans from international development organizations where the State Bank plays the role of implementing agency.
Assigns the Project Management Board of the Bank to cooperate with the Accounting and Finance Department to promptly develop an Accounting Account System and reporting forms suitable for the nature of activities of the Project Management Board of the Bank to submit to the Governor of the State Bank for issuance.
DECISION:
Article 1.- The Director of the Governor's Office, the Head of the Project Management Board of the Bank, the Director of the Accounting and Finance Department, and the heads of units under the State Bank are responsible for implementing this Decision./.
Article 2.- Direct the Project Management Board of the Bank to cooperate with the Financial Accounting Department to urgently develop the Accounting Account System and reporting forms suitable for the type of activities of the Project Management Board of the Bank for submission to the Governor of the State Bank for signature and issuance.
Article 3.- This Decision shall take effect fifteen days from the date of issuance.
Article 4.- The Director of the Governor's Office, the Head of the Project Management Board of the Bank, the Heads of the Financial Accounting Department, and the Heads of other units under the State Bank shall be responsible for implementing this Decision./.
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