
Regarding the handover of investment, construction, and procurement documents for asset monitoring and accounting purposes, the Department of Finance requests that agencies, organizations, and units review and compile a complete inventory of all assets under their management and use that originated from transfers from other units.
In cases where assets are transferred for use but lack construction or procurement documentation, the relevant agencies, organizations, and units shall contact the construction or procurement investor to complete the transfer procedures and manage all related documentation concerning the asset's formation. The relevant agencies, organizations, and units must prepare a handover record as prescribed.
Regarding the valuation of land use rights, this is carried out in accordance with Articles 101, 102, and 103 of Government Decree 151/2017/ND-CP dated December 26, 2017, which details some provisions of the Law on Management and Use of Public Assets.
The Department of Finance also provides guidance to provincial agencies, organizations, and units on establishing public ownership of assets donated or transferred by organizations and individuals; the list of specific fixed assets; determining the value of assets discovered in excess during inventory without records of purchase or construction costs; and managing, using, and exploiting transportation and clean water infrastructure assets.
The above guidelines are intended to reflect public asset data for the purpose of conducting a comprehensive asset inventory as directed by the Government and the Ministry of Finance . The inventory date (the date for finalizing inventory data) is January 1, 2025.
In accordance with Resolution No. 74/2022/QH15 dated December 6, 2022, of the National Assembly , Decision No. 213/QD-TTg dated March 1, 2024, of the Prime Minister approving the plan for a comprehensive inventory of public assets at agencies, organizations, and units, and infrastructure assets invested and managed by the State, and Decision No. 798/QD-BTC dated April 5, 2024, of the Minister of Finance on the issuance of the plan for implementing Decision 213, the Ministry of Finance has conducted a pilot program for public asset inventory in several ministries and localities. Based on the issues arising from the pilot program, the Ministry has sent a document to agencies, organizations, units, and localities nationwide to ensure consistent implementation.
Source: https://baohaiduong.vn/so-tai-chinh-hai-duong-de-nghi-cac-co-quan-to-chuc-thong-ke-tai-san-cong-do-don-vi-khac-ban-giao-388323.html







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