Quyết định 427/1997/QĐ-NHNN2

• Số hiệu: 427/1997/QĐ-NHNN2
• Loại văn bản: Quyết định
• Nơi ban hành: Ngân hàng Nhà nước
• Người ký: Lê Đức Thuý
• Ngày ban hành: 23/12/1997

THE STATE BANK OF VIETNAM --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 427/1997/QD-NHNN2	Hanoi, December 23, 1997

DECISION

PROMULGATING “REGULATION ON DELIVERY AND STORAGE OF IMPORTANT PRINTED DOCUMENTS OF THE STATE BANK”

THE GOVERNOR OF THE SATE BANK

Pursuant to the Ordinance on the State Bank of Vietnam dated May 23, 1990;

Pursuant to the Government’s Decree No. 15/CP dated March 2, 1993 on tasks, entitlements and state management responsibilities of Ministries and ministerial agencies;

At the request of the Director of the Finance and Accounting Department and the Director of the Issue and Vault Department - the State Bank of Vietnam,

HEREBY DECIDES

Article 1: “Regulation on delivery and storage of important printed documents of the State Bank” is promulgated together with this Decision.

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Article 3: Chief of the Governor's Office, heads of affiliates of the Central State Bank and Directors of branches of State Bank of provinces and cities are responsible for the implementation of this Decision.

Le Duc Thuy
(Undersigned)

REGULATION

ON DELIVERY AND STORAGE OF IMPORTANT PRINTED DOCUMENTS OF THE STATE BANK
(Promulgated together with the Decision No. 427/1997/QD-NHNN2 dated December 23, 1997 of the Governor of the State Bank)

I. GENERAL

Article 1. The State Bank’s important printed documents refer to those that have not yet been used to carry out relevant operations, including issuance orders, cheques, treasury bills, bonds, bonds, exchange bills and physical inter-bank advice.

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Article 2. Regulated entities:

This Regulation only applies to all units of the State Bank (hereinafter referred to as “State Bank units”).

Article 3. The storage, transport and delivery of important printed documents at State Bank units shall comply with the following requirements:

1. Important printed documents shall be carefully stored in the same manner as money is stored and shall be placed in vaults or safes that meet standards for money vaults and safes in accordance with regulations of the Governor of the State Bank. Logbooks and vault tags should be in place to record quantity and serial number of each important printed document.

There must be a vault management board. Members of the board include the Director (or person authorized by the Director), accounting manager (or authorized person) and vault keeper.  These members shall manage important printed documents such as money and payment checks.

2. Important printed documents shall be safely transported from the printery to a State Bank unit or between State Bank units in the same manner as money is transported.

3. The delivery and receipt of important printed documents shall comply with rules and procedures for delivery and receipt of money. The delivery of important printed documents shall comply with the following regulations:

- If they are transferred between State Bank units, a written request for transfer made by the Finance and Accounting Department is required.

- If they are delivered for internal use or for sale, it is required to obtain approval from the State Bank unit’s approval.

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- A goods received note or delivery note shall be made upon receipt or delivery.

Article 4. If State Bank units sell important printed documents to customers, it is required to sufficiently carry out procedures in accordance with applicable regulations, instruct and request customers to carefully store such important printed documents in the same manner as money is stored.

Article 5. On a periodic basis, the vault management board shall inventory important printed documents against the vault tags and accounting books. In the case of difference, it is required to find the cause, make a record and take remedial actions to avoid loss.

Article 6. Important printed documents shall be recorded in “Raw materials” account in accordance with applicable regulations. Accounts and vault keepers shall record quantity of important printed documents delivered, received and left in accounting books and ensure that inventories recorded in accounting books and vault tags are consistent with actual values.

II. REGULATION ON DELIVERY AND STORAGE OF IMPORTANT PRINTED DOCUMENTS IN VAULTS:

Article 7. Procedures for receipt and delivery of important printed documents

1. Receiving procedures:

a. Receiving important printed documents from the State Bank unit’s printery:

- Under the contract for printing of imported printed documents and invoice cum delivery note of the State Bank unit's printery, the Department in charge of receipt shall check quantity and quality of important printed documents in a proper manner. The two parties (State Bank unit and State Bank unit’s printery) shall reach an agreement on the delivery method and ensure that quantity delivered is consistent with that on the invoice cum delivery note of the State Bank unit’s printery as well as the actual quantity received.

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+ 1 copy of the goods received note is the basis for the vault keeper to write in the vault tag in accordance with applicable regulations and is archived by the Vault Department;

+ Copies of the goods received note and invoice cum delivery note are the basis for the Accounting Department to record entries in the "Raw materials" account and are included in the document journal.

- If sealed packages are received, re-check such sealed packages when documents are delivered for use or sale. If serial numbers or their quantity or types are incorrect, make a check record (Appendix No. 1) specifying incorrect quantity, etc. and send the record to the State Bank unit’s printery together with seals of bundles of repeated or skipped serial numbers, incorrect types/serial numbers.

b. Receiving important printed documents from the superior State Bank unit or other branches:

According to the delivery note of the delivering party and goods received note of the receiving State Bank unit’s Accounting Department, the vault keeper shall check and receive the important printed documents. The goods received note shall specify types, quantity, quality and serial numbers (if any) of important printed documents. Follow the following instructions:

+ 1 copy of the goods received note is the basis for the vault keeper to write in the vault tag in accordance with applicable regulations and is archived by the Vault Department;

+ Copies of the goods received note and delivery note of the delivering party are the basis for the Accounting Department to record entries in the "Raw materials" account and are included in the document journal.

The goods received note shall bear signatures of the material accountant, accounting manager, delivery person, recipient (vault keeper), and Director of the receiving State Bank unit.

c. Receiving unused important printed documents after use or sale:

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+ 1 copy of the goods received note is as the basis for the vault keeper to write in the vault tag in accordance with applicable regulations and is archived by the Vault Department;

+ Copies of the goods received note and written request for receipt of unused important printed documents are the basis for the Accounting Department to record entries in the "Raw materials" account and are included in the document journal.

The goods received note shall bear signatures of the material accountant, accounting manager, delivery person, recipient (vault keeper), and Director of the State Bank unit.

d. During the delivery or receipt, if any sheet, pack or volume of important printed documents is found damaged and thus unusable, it shall be handled as prescribed in Clause 3 Article 9 of this Decision.

2. Delivering procedures:

Important printed documents are delivered for internal use, sale, transfer between branches, sampling or destruction.

a. In the cases where important printed documents are delivered to be transferred to another branch, the vault keeper shall deliver them according to the written request for transfer of important printed documents made by the Finance and Accounting Department and delivery note (Appendix No. 3) prepared by the Accounting Department. Follow the instructions below:

+ 1 copy of the delivery note is the basis for the vault keeper to write in the vault tag in accordance with applicable regulations and is archived by the Vault Department;

+ 1 copy of the delivery note and the written request for transfer are the basis for the Accounting Department to record entries in the "Raw materials" account and are included in the document journal.

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The delivery note shall bear signatures of the material accountant, accounting manager, delivery person (vault keeper), recipient, and Director of the delivering State Bank unit.

b. If delivered for internal use or for sale.

The vault keeper shall deliver important printed documents according to the written request approved by the Director of the State Bank unit and delivery note prepared by the Accounting Department. Follow the instructions below:

+ 1 copy of the delivery note is the basis for the vault keeper to write in the vault tag and is archived by the Vault Department;

+ 1 copy of the delivery note and the written request (approved by the Director) are the basis for the Accounting Department to record entries in the "Raw materials" account and are included in the document journal.

The delivery note shall bear signatures of the material accountant, accounting manager, delivery person (vault keeper), recipient, and Director of the delivering State Bank unit.

Article 8. Checking and comparing inventories and material accounting books:

1. On a monthly basis, the vault management board and persons concerned shall check and compare the vault tag and accounting books, inventory checking results and those in accounting books. In the case of difference, find the cause. If the cause is an incorrect entry, re-adjust it in accordance with regulations.   In the case of embezzlement, make a record and take prompt remedial actions.

- On a quarterly basis (up to 24h on the first of January, April, July and October), the inventorying council shall compile an inventory (each volume/pack/sheet) and make a record of quantity and quality of all important printed documents reserved in a vault. The record shall bear signatures of all members of the inventorying council.

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- Any member of the vault management board is changed.

- The State Bank unit dissolves, is consolidated or partially divided.

- A break-in happens or is suspected.

- The vault key is lost.

- A fire or disaster affects the important printed document vault or safes.

- An order is issued by the Director of the State Bank unit.

- The inventory is requested by a competent authority.

3. The inventorying council shall be established under the decision of the Director of the State Bank unit. The council includes the Director of the State Bank unit (or authorized person), head of the Vault Department, accounting manager and some assistants (if necessary).

Article 9. The following important printed documents shall be considered damaged and handled as follows:

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- complete packs of important printed documents which contain repeated or skipped serial numbers or incorrect forms or other forms are used.

- important printed documents which, during the storage, have their color changed, are dirty, decayed or torn or damaged by mites/rats/ cockroaches or fires/floods, holed, stuck together or destroyed.

- important printed documents that are falsified, smeared, bored, cut, torn or incorrectly drawn or written, and thus unusable.

- blank cheques (which have not yet been issued) which are returned by customers to the State Bank unit for any reason.

2. Regarding important printed documents in vaults, if any damage is found, the vault keeper is not allowed to deliver such documents and shall store them separately, awaiting for the destruction decision of the Director of the State Bank unit.

3. If any important printed document that is being received/delivered or was already delivered is found damaged, it is required to make a record specifying reason for damage, put a cross (x) and write “Hỏng” (“Damaged”) on all sheets (copies). The record shall bear signatures of the person causing the damage (or person finding it damaged) and his/her manager. The record and damaged document shall be carefully stored as prescribed.

4. On a biannual or annual basis (depending the quantity of damaged important damaged documents), the State Bank unit shall destroy damaged important printed documents. The Director of the State Bank unit shall establish a council in charge of destroying such damaged important printed documents. The council should be composed of the Director of the State Bank (or Deputy Director), head of the Vault Department, accounting manager and material accountants. Upon destruction, it is required to make a record enclosed with detailed lists.

Article 10. In case of change of a member of the vault management board (the Director of the State Bank unit, accounting manager or vault keeper), it is required to carry out a handover of responsibilities.

The handover procedures shall be carried out under applicable regulations in a manner that ensures asset safety.

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Article 11. Responsibilities of members in charge of managing or directly performing vault work and recording entries in accounting books

1. The Director of a State Bank unit shall manage vaults of important printed documents according to the unit's regulations on delivery, receipt, storage and transport of important printed documents.

2. Accounting Department

a. An accounting manager shall:

- organize the performance of accounting procedures for delivery, receipt, storage and transport of important printed documents in accordance with regulations imposed by the Governor of the State Bank.

- provide guidance and inspect the recording of entries in accounting books by the Accounting Department or vault keepers. Inspect each delivery/receipt. Regularly compare accounting books and vault tags.

- join the important printed document inventorying council.

b. A material accountant shall:

- closely monitor quantity of reserved important printed documents, and notify the accounting manager.

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3. Vault Department

a. A head of the Vault Department shall:

- organize the delivery, receipt and storage of important printed documents.

- inspect the storage of printed documents in vaults and safes; facilitate inventories of important printed documents.

b. The vault keeper or officials of vault division assigned to store important printed documents shall:

- store important printed documents in the same manner as money is stored in their vault and comply with rules for and regulations on delivery, receipt and storage of important printed documents.

- check quantity, quality and types of important printed documents prior to receipt. Be entitled to refuse to deliver important printed documents against the delivering procedures.

- arrange documents by their types and in numerical order in accordance with accounting books, thereby facilitating the receipt, delivery and inspection.

- sufficiently record entries in books and archive books and documents about vaults in a sufficient, clear and accurate manner.

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IV. IMPLEMENTATION CLAUSE:

Article 12. The Director of the Finance and Accounting Department and the Director of the Issue and Vault Department - the State Bank of Vietnam shall provide guidance, organize and supervise the implementation of this Regulation by State Bank units.

Article 13. Any person misuses important printed documents for embezzlement shall, according to the severity of the violation, incur penalties as prescribed by law.

In the case of loss made by the person in charge of managing important printed documents, he/she shall incur penalties as prescribed by softlaw.

Article 14. The amendments to this Decision shall be decided by the Governor of the State Bank.

APPENDIX NO. 1

(NAME OF THE BANK)....

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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IMPORTANT PRINTED DOCUMENT CHECK RECORD
(Place name), date (dd/mm/yyyy) ….

The check board consisting of:

- Mr. (Mrs.):............... Position

- Mr. (Mrs.):............... Position

- Mr. (Mrs.):............... Position

has conducted a check of important printed documents received from the State Bank unit’s printery under the printing contract No. ..... dated........ and invoice cum delivery note of the bank’s printer No. ... dated........ To be specific:

No.

Important printed document

Quantity

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Printed ordinal number from... to...

After checking important printed documents: (contained in a complete pack whose seal remains intact, and packaged according to regulatory specifications), we have opened the pack, counted and checked serial numbers and ordinal numbers printed on the documents according to.................................................................................................................................... and have come to a conclusion as follows:................................... ....................................................

Regarding the quantity and quality in general:

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Regarding the quantity in particular:

No.

Important printed document

Volume No. (repeated/skipped/damaged)

Serial number (repeated/skipped/damaged)

Printed ordinal number from... to...

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We have handled the repeated, skipped or damaged documents, etc...................................................

Such documents.............. have been transferred to Mr. (Mrs.)................ for storage and destruction purposes.

The record is made into 3 copies:

1 copy is sent to the State Bank unit’s printery;

2 copies are kept by the bank together with the receipt documents and serve as the basis for recording entries.

Check board Offical in charge of storage Director of the State Bank unit

Repeated/skipped/damaged important printed documents…

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APPENDIX NO. 2

(NAME OF THE BANK).... No.

IMPORTANT PRINED DOCUMENTS RECEIVED NOTE

Debit account number:

Credit account number:

Full name of the delivery person:.................................

According to............No. ....date .../.../.... of ..............

Received at:...........................................

No.

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Unit

Quantity

Serial number

Printed ordinal number

Unit price

Amount (according to actual value)

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Actual value

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Total

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Amount in words:.....................

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Accountant Accounting manager Delivery person Recipient Director of the State Bank unit

APPENDIX NO. 3

(NAME OF THE BANK).... No.

IMPORTANT PRINED DOCUMENTS DELIVERY NOTE

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Credit account number:

Full name of the recipient:.................................

According to............No. ....date .../.../.... of ..............

Reason for delivery:...........................................

Delivered at:...........................................

No.

Important printed document

Unit

Quantity

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Printed ordinal number

Unit price

Amount (according to actual value)

Book value

Actual value

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Total

Amount in words:.....................

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Goods accountant Accounting manager Delivery person Recipient Director of the State Bank unit