The Governor of the State Bank promulgates Circular 25/2022/TT-NHNN dated December 30, 2022 providing for the accounting regime for delivery, transfer, issuance, withdrawal and destruction of cash at the State Bank. Vietnam. Through today’s article, let’s find out about this issue with Pham Consult!
Accordingly, accounting documents in cash delivery and transfer at the State Bank include the following types:
1. Types of accounting vouchers in cash delivery and transfer at the SBV
In Clause 1, Article 6 of Circular 25/2022/TT-NHNN, accounting for delivery, transfer, issuance, withdrawal and destruction of cash shall be used using the following accounting vouchers:
(1) Documents used when importing and exporting money belonging to the Issuing Reserve Fund, including:
Transfer Order or Export – Import Order of the Issue Reserve Fund; warehouse receipts, delivery notes and receipts of money;
(2) Documents used in the collection and payment of money belonging to the Issuing Professional Fund, including: Payment slips, checks, Credit transfer orders, receipts, receipts, payment slips and a list of receipts, tables list the types of money spent;
(3) Documents used when entering the destruction money, including: transfer order, warehouse receipt and minutes of money delivery and receipt;
(4) Documents to be used when issuing money for destruction, including: transfer order, warehouse release note, receipt of money;
(5) Documents used when importing newly printed, minted money received from the production unit, including: warehouse receipt, receipt of money delivery;
(6) Other documents:
Detailed minutes of counting results and minutes of summarizing the counting results of the Tallying Council, minutes of temporary seizure of money, minutes of money seizure, minutes of detecting money with technical errors, and power of attorney transport.
Warehouse entry/depository note, payment slip, debit/off-balance sheet account “money in transit” slip shall be made according to the form in Appendix No. IXA to Appendix No. IXĐ of Circular 25/2022/TT – SBV
2. Responsibility for making accounting documents in cash delivery and transfer at the SBV
Pursuant to Clause 2, Article 6 of Circular 25/2022/TT-NHNN stipulating the responsibility for making documents as follows:
– Department of Finance – Accounting prepares warehouse receipt/deposit slip for cash in and out at Vault I;
– The Accounting – Finance Department of the Issuing and Vault Sub-Department shall prepare the deposit receipt/depository note for cash in and out at Vault II;
– Accounting – Payment Department of SBV branches prepares warehouse receipts/depositories, receipts/payments slips for money entry and exit at the SBV branch’s vault, and the Accounting Department of the Transaction Office prepares ballots. receipts/payment slips for money entry and exit at the Exchange’s vault;
– The accounting department of the destruction council shall make a warehouse receipt/ex-warehousing note for the import and export of money for destruction at the destruction clusters.
3. The SBV’s accounting voucher regime when transferring vouchers
In Article 7 of Circular 25/2022/TT-NHNN stipulating that the circulation of paper documents and electronic data must comply with the accounting voucher regime of the State Bank.
– Rotation of documents when issuing and paying money:
+ Based on the transfer order approved and approved by the Issuing and Treasury Department or the Order for export and import of the issuance reserve fund approved by the director of the SBV branch and relevant papers, the accounting department shall make a vote. issue the warehouse/payment slip or based on the receipt of money submitted by the customer, perform accounting, then transfer the cash out/payment voucher to the treasury department for cash out/payment;
+ The treasury department, based on the documents transferred by the accounting department, checks the reasonableness and legitimacy of the vouchers and makes a record of money delivery/receipt/list of money spent according to regulations. continue to issue/spend money; enter the monitoring book, sign and stamp “money spent” on the payment voucher, the list of types of money spent and return the voucher to the accounting department.
– Rotation of documents when entering money, collecting money:
+ Pursuant to the transfer order made and approved by the Issuing and Vault Department/order for export and import of the Issuing Reserve Fund approved by the Director of the SBV branch and relevant papers or payment documents issued by the customer. When the goods are paid, the treasury department checks the reasonableness and legality of the vouchers and carries out the procedures for money entry and collection, making a minutes of money delivery/receipt/list of types of money collected according to regulations;
Enter the monitoring book, sign and stamp “collected money” on the receipts and the list of types of money collected, then transfer the vouchers to the accounting department;
– Based on the transfer order/order to import – export Reserve Fund, the minutes of money delivery/list of receipts, the accounting department prepares the warehouse receipts/receipts or the payment vouchers issued by the customer. The paid goods have been signed by the cashier, stamped “collected” on the receipts and the list of types of money collected, the accounting department records and stores the documents according to regulations.
– Rotation of documents when importing and exporting money to destroy:
+ When entering the destruction vault:
According to the documents (transfer order prepared and approved by the Issuing and Vault Department, delivery record, power of attorney) sent by an authorized person of the Central vault, the vault keeper shall destroy the procedures. enter money, make a minutes of money delivery and receipt, enter the monitoring book and transfer the vouchers to the accounting department of the destruction council;
The accounting department of the Destruction Council shall make a warehouse receipt, enter the monitoring book and transfer the documents to the Finance – Accounting Department for accounting according to regulations;
+ When releasing the destruction vault:
Based on the tally rate of each type of currency decided by the Chairman of the Destruction Council, the accounting department of the Destruction Council shall make an ex-warehousing note in the monitoring book, and the keeper of the destruction vault shall make a record of money delivery and receipt. Transfer to the tally/demolition team for counting/cutting in accordance with the SBV’s regulations on money destruction.
Thus, through the article on Pham Consult, I have introduced to you all kinds of accounting documents in forwarding, cash transfer at the State Bank. Hope this information will be useful for your work!