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Chương 3: Bảo quản tiền mặt, tài sản quý, giấy tờ có giá
| Số hiệu: | 01/2014/TT-NHNN | Loại văn bản: | Thông tư |
| Nơi ban hành: | Ngân hàng Nhà nước | Người ký: | Đào Minh Tú |
| Ngày ban hành: | 06/01/2014 | Ngày hiệu lực: | 20/02/2014 |
| Ngày công báo: | 22/01/2014 | Số công báo: | Từ số 123 đến số 124 |
| Lĩnh vực: | Tiền tệ - Ngân hàng | Tình trạng: | Còn hiệu lực |
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Thông tư 01/2014/TT-NHNN (Bản Word)
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1. Hết giờ làm việc hàng ngày, toàn bộ tiền mặt, tài sản quý, giấy tờ có giá phải được bảo quản trong kho tiền.
Giám đốc Sở Giao dịch, Giám đốc Ngân hàng Nhà nước chi nhánh quy định bằng văn bản việc bảo quản an toàn tiền mặt, tài sản quý, giấy tờ có giá trong thời gian nghỉ buổi trưa (nếu có) tại đơn vị.
Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài quy định bằng văn bản việc bảo quản an toàn tiền mặt, tài sản quý, giấy tờ có giá trong thời gian nghỉ buổi trưa (nếu có) trong hệ thống.
2. Các loại tài sản bảo quản trong kho tiền phải được phân loại, kiểm đếm, đóng gói, niêm phong, được sắp xếp gọn gàng, khoa học.
3. Trong kho tiền Ngân hàng Nhà nước, tiền mặt, tài sản quý, giấy tờ có giá phải được đóng gói, niêm phong đúng quy định và được sắp xếp riêng ở từng khu vực hoặc riêng từng gian kho.
4. Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài có trách nhiệm ban hành quy định, hướng dẫn thực hiện việc bảo quản an toàn tiền mặt, tài sản quý, giấy tờ có giá trong hệ thống và có các biện pháp cần thiết để tăng cường đảm bảo an toàn tuyệt đối tài sản.
Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài quy định điều kiện, quy trình nhận, giao trả tài sản cho khách hàng, trách nhiệm của các bộ phận có liên quan (kế toán, ngân quỹ) trong việc đảm bảo an toàn tài sản khi làm dịch vụ quản lý, bảo quản tài sản, cho thuê tủ, két an toàn và các dịch vụ ngân quỹ khác; quy định việc giao nhận và bảo quản giấy tờ có giá cầm cố các khoản vay hoặc các trường hợp lưu ký giấy tờ có giá khác.
1. Cục trưởng Cục Phát hành và Kho quỹ, Chi cục trưởng Chi cục Phát hành và Kho quỹ, Giám đốc Sở Giao dịch, Giám đốc Ngân hàng Nhà nước chi nhánh, Tổng Giám đốc (Giám đốc) tổ chức tín dụng, chi nhánh ngân hàng nước ngoài (sau đây gọi tắt là Giám đốc) chịu trách nhiệm về công tác tổ chức quản lý, đảm bảo an toàn, bí mật tiền mặt, tài sản quý, giấy tờ có giá và hoạt động của kho tiền tại đơn vị mình, có nhiệm vụ:
a) Trang bị những phương tiện, thiết bị đảm bảo an toàn theo quy định;
b) Chỉ đạo áp dụng những biện pháp cần thiết chống mất mát, nhầm lẫn, để phòng trộm cướp, cháy nổ, lụt bão, ẩm mốc, mối mọt và các nguyên nhân khác, đảm bảo chất lượng tiền, tài sản bảo quản trong kho tiền;
c) Quản lý và giữ chìa khóa một ổ khóa lớp cánh ngoài cửa kho tiền;
d) Trực tiếp mở, khóa cửa để giám sát việc xuất, nhập, bảo quản tài sản trong kho tiền.
2. Cục trưởng Cục Phát hành và Kho quỹ, Chi cục trưởng Chi cục Phát hành và Kho quỹ thực hiện nhiệm vụ, quyền hạn như Giám đốc quy định tại Điều 23, Điều 25, Điều 26, Điều 28, Điều 31, Điều 32, Điều 33, Điều 34, Điều 36, Điều 37, Điều 38, Điều 39, Điều 41, Điều 43, Điều 44, Điều 55, Điều 59, Điều 60, Điều 61, Điều 65, Điều 67 Thông tư này.
1. Trưởng phòng Kế toán tổ chức tín dụng, chi nhánh ngân hàng nước ngoài chịu trách nhiệm quản lý, giám sát việc xuất, nhập và bảo quản tài sản trong kho tiền, có nhiệm vụ:
a) Tổ chức hạch toán tiền mặt, tài sản quý, giấy tờ có giá theo chế độ kế toán - thống kê;
b) Quản lý và giữ chìa khóa một ổ khóa lớp cánh ngoài cửa kho tiền, trực tiếp mở, khóa cửa kho tiền để giám sát việc xuất, nhập và bảo quản tài sản trong kho tiền;
c) Kiểm tra, đối chiếu số liệu giữa sổ kế toán và sổ quỹ đảm bảo sự khớp đúng;
d) Trực tiếp tham gia kiểm kê tài sản định kỳ hoặc đột xuất đảm bảo sự khớp đúng giữa tồn quỹ thực tế với sổ kế toán và sổ quỹ; ký xác nhận tồn quỹ thực tế trên sổ quỹ, sổ theo dõi từng loại tài sản, sổ kiểm kê, thẻ kho.
đ) Hướng dẫn, kiểm tra việc mở và ghi chép sổ sách của thủ quỹ, thủ kho tiền.
2. Trưởng phòng Kế toán Sở Giao dịch, Trưởng phòng Kế toán Ngân hàng Nhà nước chi nhánh, Trưởng phòng Kế toán - Tài vụ Cục Phát hành và Kho quỹ, Trưởng phòng Kế toán - Tài vụ Chi cục Phát hành và Kho quỹ chịu trách nhiệm quản lý, giám sát việc xuất, nhập và bảo quản tài sản trong kho tiền và thực hiện nhiệm vụ theo quy định tại điểm a, b, c, d Khoản 1 Điều này.
1. Thủ kho tiền Sở Giao dịch, Ngân hàng Nhà nước chi nhánh, tổ chức tín dụng, chi nhánh ngân hàng nước ngoài chịu trách nhiệm đảm bảo an toàn tuyệt đối các loại tài sản bảo quản trong kho tiền, có nhiệm vụ:
a) Thực hiện việc xuất - nhập tiền mặt, tài sản quý, giấy tờ có giá chính xác, kịp thời, đầy đủ theo đúng lệnh của cấp có thẩm quyền, đúng chứng từ kế toán hợp lệ, hợp pháp;
b) Mở sổ quỹ; sổ theo dõi từng loại tiền, từng loại tài sản; thẻ kho; các sổ sách cần thiết khác; ghi chép và bảo quản các sổ sách, giấy tờ đầy đủ, rõ ràng, chính xác;
c) Tổ chức sắp xếp tiền mặt, tài sản quý, giấy tờ có giá trong kho tiền gọn gàng khoa học, đảm bảo vệ sinh kho tiền; đề xuất áp dụng các biện pháp cần thiết để đảm bảo chất lượng tiền mặt, tài sản quý, giấy tờ có giá bảo quản trong kho tiền;
d) Quản lý, giữ chìa khóa một ổ khóa của lớp cánh trong cửa kho tiền bảo quản tài sản được giao, các ổ khóa cửa gian kho và các phương tiện bảo quản tài sản trong kho tiền (két, tủ sắt).
2. Thủ kho tiền Ngân hàng Nhà nước chi nhánh bảo quản tiền mặt thuộc Quỹ dự trữ phát hành; vàng, các loại kim khí quý, đá quý và các tài sản khác.
3. Kho tiền Trung ương có một số thủ kho: thủ kho Quỹ dự trữ phát hành, thủ kho tài sản quý, thủ kho giấy tờ có giá. Từng thủ kho chịu trách nhiệm tài sản trong phạm vi được giao và thực hiện nhiệm vụ theo quy định tại Khoản 1 Điều này.
4. Giúp thủ kho tiền trong việc kiểm đếm, đóng gói, bốc xếp, vận chuyển tiền mặt, tài sản quý, giấy tờ có giá có một số nhân viên phụ kho.
1. Thủ quỹ Sở Giao dịch, Ngân hàng Nhà nước chi nhánh, tổ chức tín dụng, chi nhánh ngân hàng nước ngoài chịu trách nhiệm đảm bảo an toàn tuyệt đối các loại tiền mặt thuộc Quỹ nghiệp vụ phát hành (đối với Ngân hàng Nhà nước), Quỹ tiền mặt (đối với tổ chức tín dụng, chi nhánh ngân hàng nước ngoài), tài sản quý, giấy tờ có giá; thực hiện thu chi tiền mặt, ngoại tệ, giấy tờ có giá theo đúng chứng từ kế toán hợp lệ, hợp pháp; quản lý, ghi chép sổ quỹ và các sổ sách cần thiết khác đầy đủ, rõ ràng, chính xác.
2. Sở Giao dịch, Ngân hàng Nhà nước chi nhánh có thể bố trí một số tổ thu, tổ chi. Mỗi tổ thu (hoặc tổ chi) do một thủ quỹ phụ trách và chịu trách nhiệm tài sản trong phạm vi được giao. Trong trường hợp này, bố trí một thủ quỹ kiêm thủ kho tiền bảo quản Quỹ nghiệp vụ phát hành.
3. Ngân hàng Nhà nước chi nhánh có kho tiền bảo quản riêng Quỹ nghiệp vụ phát hành, ngoại tệ, giấy tờ có giá thì bố trí thủ quỹ kiêm thủ kho tiền bảo quản các tài sản được giao.
Trường hợp thủ quỹ kiêm thủ kho tiền quy định tại Khoản 2, Khoản 3 Điều này thì được hưởng các quyền lợi như thủ kho tiền.
Đối với Ngân hàng Nhà nước chi nhánh thành phố trực thuộc Trung ương được bố trí một thủ kho tiền chuyên trách bảo quản Quỹ nghiệp vụ phát hành, ngoại tệ, giấy tờ có giá.
4. Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài có một hoặc một số thủ quỹ, giao dịch viên. Từng thủ quỹ, giao dịch viên chịu trách nhiệm tài sản trong phạm vi được giao; trong đó, bố trí một thủ quỹ kiêm thủ kho tiền hoặc một thủ kho tiền chuyên trách.
1. Hướng dẫn, kiểm tra nghiệp vụ quản lý an toàn kho quỹ; tổ chức việc thu, chi (xuất, nhập), bảo quản, vận chuyển tiền mặt, tài sản quý, giấy tờ có giá theo quy định.
2. Hướng dẫn, kiểm tra việc mở và ghi chép sổ sách của thủ quỹ, thủ kho tiền.
3. Tham gia kiểm tra, kiểm kê, bàn giao tiền mặt, tài sản quý, giấy tờ có giá.
1. Kiểm ngân có nhiệm vụ kiểm đếm, tuyển chọn, đóng gói, bốc xếp, vận chuyển tiền mặt, tài sản quý, giấy tờ có giá.
2. Kiểm ngân chịu trách nhiệm tài sản đối với tiền mặt, tài sản quý, giấy tờ có giá trong phạm vi được giao kiểm đếm, tuyển chọn, đóng gói.
1. Nhân viên an toàn kho tiền có nhiệm vụ:
a) Kiểm tra tại chỗ các điều kiện đảm bảo an toàn cho việc xuất, nhập tài sản trong kho tiền và khi tổ chức bốc xếp, vận chuyển đi, đến theo lệnh của cấp có thẩm quyền; kiểm tra công tác an toàn kho tiền trong giờ làm việc;
b) Kiểm soát và giám sát những người được vào làm việc trong kho tiền; được quyền kiểm tra, soát xét những người vào, ra kho tiền khi có nghi vấn;
c) Kiểm tra việc chấp hành quy định vào, ra kho tiền;
d) Đề xuất và kiến nghị với Giám đốc về các biện pháp tổ chức bảo vệ an toàn trong kho tiền.
2. Trường hợp không bố trí nhân viên an toàn kho chuyên trách thì thủ kho tiền kiêm nhiệm.
Thủ kho tiền, thủ quỹ, kiểm ngân của Sở Giao dịch, Ngân hàng Nhà nước chi nhánh, kho tiền Trung ương phải đủ tiêu chuẩn chức danh theo quy định của Nhà nước và được quản lý theo Quy chế cán bộ, công chức, viên chức Ngân hàng Nhà nước. Thủ kho tiền Trung ương do Thống đốc Ngân hàng Nhà nước quyết định. Thủ kho tiền Sở Giao dịch, Ngân hàng Nhà nước chi nhánh do Giám đốc quyết định.
2. Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài căn cứ tiêu chuẩn chức danh thủ kho tiền, thủ quỹ, kiểm ngân của Ngân hàng Nhà nước và các quy định khác của pháp luật để quy định tiêu chuẩn chức danh thủ kho tiền, thủ quỹ, kiểm ngân trong hệ thống.
1. Không bố trí vợ hoặc chồng, bố, mẹ, con đẻ, con nuôi, anh, chị, em ruột (kể cả anh, chị, em ruột vợ hoặc chồng) của Giám đốc, Phó Giám đốc làm thủ quỹ, thủ kho tiền.
2. Không bố trí những người có quan hệ là vợ chồng, bố mẹ, con đẻ, con nuôi, anh chị em ruột cùng tham gia giữ chìa khóa cửa kho tiền; cùng tham gia kiểm kê, kiểm đếm tiền mặt, tài sản quý, giấy tờ có giá hoặc cùng công tác trên một xe hay một đoàn xe vận chuyển tiền mặt, tài sản quý, giấy tờ có giá.
1. Quy định ủy quyền của Giám đốc:
a) Giám đốc được ủy quyền bằng văn bản cho một Phó Giám đốc thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền trong một thời gian nhất định. Trường hợp Phó Giám đốc được ủy quyền vắng mặt thì Giám đốc được ủy quyền bằng văn bản cho Phó Giám đốc khác thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền.
b) Người được ủy quyền chịu trách nhiệm trước Giám đốc về việc quản lý tiền mặt, tài sản quý, giấy tờ có giá, kho tiền theo quy định tại Thông tư này và theo quy định của pháp luật có liên quan.
2. Đối với kho tiền Trung ương:
a) Đối với kho tiền Trung ương tại Hà Nội (Kho tiền I) tại 49 Lý Thái Tổ, Cục trưởng Cục Phát hành và Kho quỹ được ủy quyền bằng văn bản cho một Phó Cục trưởng thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền trong một thời gian nhất định. Trường hợp Phó Cục trưởng được ủy quyền vắng mặt thì Cục trưởng Cục Phát hành và Kho quỹ được ủy quyền bằng văn bản cho Phó Cục trưởng khác thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền.
b) Đối với Kho tiền I tại địa điểm Ao Phèn, Cục trưởng Cục Phát hành và Kho quỹ được ủy quyền bằng văn bản cho một Phó Cục trưởng hoặc Trưởng kho tiền I thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền trong một thời gian nhất định. Trường hợp người được ủy quyền vắng mặt thì Cục trưởng Cục Phát hành và Kho quỹ được ủy quyền từng lần bằng văn bản cho Phó Cục trưởng khác hoặc một Phó Trưởng kho tiền I.
c) Đối với kho tiền Trung ương tại thành phố Hồ Chí Minh, Chi cục trưởng Chi cục Phát hành và Kho quỹ được ủy quyền bằng văn bản cho một Phó Chi cục trưởng Chi cục Phát hành và Kho quỹ thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền trong một thời gian nhất định. Trường hợp Phó Chi cục trưởng được ủy quyền vắng mặt thì Chi cục trưởng Cục Phát hành và Kho quỹ được ủy quyền bằng văn bản cho Phó Chi cục trưởng khác thực hiện nhiệm vụ quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền.
d) Người được ủy quyền theo quy định tại điểm a, b và c Khoản này chịu trách nhiệm trước người ủy quyền về việc quản lý tiền mặt, tài sản quý, giấy tờ có giá, kho tiền theo quy định tại Thông tư này và theo quy định của pháp luật có liên quan.
3. Trưởng phòng Kế toán được ủy quyền bằng văn bản cho Phó trưởng phòng thay mình quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền trong một thời gian nhất định (văn bản ủy quyền phải được Giám đốc chấp thuận). Người được ủy quyền chịu trách nhiệm trước Trưởng phòng và Giám đốc về quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền theo quy định tại Thông tư này và theo quy định của pháp luật.
4. Mỗi lần thủ kho tiền cần nghỉ làm việc theo chế độ, đi công tác, đi họp, đi học phải có văn bản đề nghị và được Giám đốc chấp thuận, Giám đốc có văn bản cử người thay thế và tổ chức kiểm kê, bàn giao tài sản. Người thay thế chịu trách nhiệm đảm bảo bí mật, an toàn tuyệt đối tài sản và hoạt động nghiệp vụ bình thường trong thời gian được giao nhiệm vụ.
5. Khi hết thời hạn ủy quyền và bàn giao lại tiền mặt, tài sản quý, giấy tờ có giá, người được ủy quyền phải báo cáo công việc đã làm về quản lý tiền mặt, tài sản quý, giấy tờ có giá, kho tiền cho người ủy quyền. Người được ủy quyền không được ủy quyền tiếp cho người khác.
Người thay thế thủ kho tiền thực hiện theo quy định tại Khoản này.
6. Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài quy định việc ủy quyền của Giám đốc, Trưởng phòng Kế toán về quản lý tiền mặt, tài sản quý, giấy tờ có giá và kho tiền trong trường hợp đặc biệt không thể bố trí người được ủy quyền theo quy định tại Khoản 1 và Khoản 3 Điều này.
Mỗi ổ khóa cửa kho tiền, cửa gian kho, két sắt phải có đủ và đúng hai chìa, một chìa sử dụng hàng ngày và một chìa dự phòng. Chìa khóa của ổ khóa số là một tổ hợp gồm mã số và chìa khóa định vị (nếu có).
1. Từng thành viên giữ chìa khóa cửa kho tiền phải bảo quản an toàn chìa khóa sử dụng hàng ngày trong két sắt riêng đặt tại nơi làm việc trong trụ sở cơ quan.
2. Cửa kho tiền có khóa mã số, từng thành viên quản lý ổ khóa số tự đặt mã số và ghi lại mã số chính xác, dễ đọc lên giấy; phải ghi hai đến ba mã số để sử dụng hàng ngày và thay đổi thường xuyên. Từng mã số được niêm phong trong một phong bì riêng, bảo quản tại két sắt riêng cùng với chìa định vị đang dùng. Nếu quên mã số được phép mở niêm phong, sau đó tự niêm phong mới để bảo quản. Trường hợp muốn sử dụng mã số khác ngoài các mã số đã được niêm phong, phải có văn bản báo cáo Giám đốc; khi được cho phép bằng văn bản phải làm thủ tục mở hộp chìa khóa dự phòng, thay mã số khác và gửi chìa khóa dự phòng cửa kho tiền theo quy định tại Điều 31 Thông tư này.
1. Chìa khóa sử dụng hàng ngày của các két sắt (nếu có) của gian kho nào thì được để trong một hộp sắt nhỏ bảo quản ở một trong những két sắt đặt tại gian kho đó.
2. Chìa khóa sử dụng hàng ngày của gian kho, két sắt bảo quản hộp chìa khóa quy định tại Khoản 1 Điều này, chìa khóa đang dùng của két sắt bảo quản tài sản tại quầy giao dịch được bảo quản như chìa khóa đang dùng của cửa kho tiền.
1. Mỗi lần bàn giao chìa khóa cửa kho tiền, người giao và người nhận trực tiếp giao nhận chìa khóa và ký nhận vào sổ bàn giao chìa khóa kho tiền. Đối với khóa mã số, khi bàn giao chìa khóa cửa kho tiền, cả ba thành viên giữ chìa khóa cửa kho tiền phải có mặt để mở cửa kho tiền. Người giao xóa mã số, giao chìa khóa định vị; người nhận phải đổi mã số.
2. Tổ chức tín dụng, chi nhánh ngân hàng nước ngoài quy định trong hệ thống việc bàn giao chìa khóa cửa kho tiền trong trường hợp sử dụng các loại khóa mã số đặc biệt.
1. Việc niêm phong chìa khóa dự phòng cửa kho tiền được các thành viên giữ chìa khóa và cán bộ kiểm soát chứng kiến, lập biên bản, cùng ký tên trên niêm phong. Các mã số để sử dụng hàng ngày và thay đổi thường xuyên quy định tại Khoản 2 Điều 28 Thông tư này được từng thành viên ghi lại, niêm phong trong phong bì riêng cùng với chìa định vị dự phòng, chính là chìa khóa dự phòng của cửa kho tiền có khóa mã số. Hộp chìa khóa dự phòng được gửi vào kho tiền Ngân hàng Nhà nước chi nhánh, tổ chức tín dụng, chi nhánh ngân hàng nước ngoài khác, chi nhánh khác cùng hệ thống tổ chức tín dụng hay Kho bạc Nhà nước ngay trong ngày. Đơn vị nhận gửi có trách nhiệm bảo quản an toàn, nguyên vẹn niêm phong hộp chìa khóa dự phòng trong kho tiền của mình.
2. Kho tiền Trung ương gửi chìa khóa dự phòng của cửa kho tiền vào kho tiền Ngân hàng Nhà nước chi nhánh gần nhất. Sở Giao dịch, Ngân hàng Nhà nước chi nhánh gửi chìa khóa dự phòng vào kho tiền Trung ương trên địa bàn - (nếu có) hay kho tiền Kho bạc Nhà nước tỉnh, thành phố.
3. Hộp bảo quản chìa khóa dự phòng của cửa kho tiền có 2 ổ khóa, Giám đốc và thủ kho tiền mỗi người quản lý một ổ; chìa khóa hộp này được bảo quản như chìa khóa đang dùng của cửa kho tiền.
Chìa khóa dự phòng cửa gian kho, két sắt được làm thủ tục niêm phong như đối với chìa khóa dự phòng khóa cửa kho tiền và bảo quản tại két sắt của Giám đốc.
1. Các trường hợp mở hộp chìa khóa dự phòng:
a) Khi mất chìa khóa đang dùng hàng ngày hoặc cần phải mở cửa kho trong trường hợp khẩn cấp quy định tại Điều 38 Thông tư này;
b) Lưu giữ thêm các chìa khóa dự phòng của các ổ khóa mới, thay mã số khác hoặc các trường hợp thay đổi người quản lý, giữ chìa khóa;
c) Rút các chìa khóa dự phòng của các ổ khóa đã được thay mới;
d) Kiểm tra, kiểm kê chìa khóa dự phòng theo lệnh bằng văn bản của Giám đốc hoặc cấp có thẩm quyền.
2. Khi mở hộp chìa khóa dự phòng của khóa cửa kho tiền phải có sự chứng kiến của Giám đốc, Trưởng phòng Kế toán, thủ kho tiền, cán bộ kiểm soát; Giám đốc chỉ định 1 trong 3 thành viên giữ chìa khóa kho tiền mở hộp chìa khóa dự phòng. Trường hợp khẩn cấp phải mở hộp chìa khóa dự phòng mà người giữ chìa khóa vắng mặt thì Giám đốc chỉ định người được ủy quyền của người đó chứng kiến việc mở hộp chìa khóa dự phòng.
Mỗi lần mở hộp chìa khóa dự phòng quy định tại điểm a, b, c Khoản 1 Điều này phải có văn bản được Giám đốc chấp thuận.
Nghiêm cấm làm thêm hoặc sao chụp chìa khóa cửa kho tiền, két sắt. Trường hợp ổ khóa hoặc chìa khóa cửa kho tiền bị hỏng, cần sửa chữa, thay thế phải có văn bản được Giám đốc chấp nhận, Giám đốc chịu trách nhiệm khi quyết định chọn đối tác (thợ) sửa chữa, thay thế khóa cửa kho tiền, két sắt. Khi thực hiện thay thế, sửa chữa khóa cửa kho tiền phải có sự chứng kiến của người giữ chìa khóa hoặc người được ủy quyền.
1. Các chìa khóa cửa kho tiền, gian kho, két sắt không bảo quản theo đúng quy định tại Thông tư này được coi là đã bị lộ bí mật. Khi bị lộ bí mật chìa khóa phải thay thế ổ khóa mới hoặc mã số mới.
2. Trường hợp chìa khóa cửa kho tiền đang dùng hàng ngày bị mất, người làm mất chìa khóa phải báo cáo ngay với Giám đốc và báo cáo ngân hàng cấp trên theo hệ thống dọc (nếu có) bằng văn bản, nêu rõ nguyên nhân, thời gian và địa điểm mất chìa khóa. Đối với Sở Giao dịch, Ngân hàng Nhà nước chi nhánh, nếu chìa khóa cửa kho tiền bị mất thì Giám đốc còn phải báo ngay với cơ quan công an cùng cấp; sau đó lập biên bản về việc mất chìa khóa và làm thủ tục xin lấy hộp chìa khóa dự phòng để sử dụng. Việc thay khóa mới phải thực hiện kịp thời trong thời gian không quá 36 giờ; trong thời gian này, phải tăng cường các biện pháp bảo vệ bảo đảm tuyệt đối an toàn tài sản.
Người làm lộ, làm mất chìa khóa phải kiểm điểm nghiêm túc và phải bồi thường chi phí thay ổ khóa mới; phải chịu kỷ luật hoặc bị xử lý theo quy định của pháp luật.
Trường hợp khẩn cấp, nếu thiếu một hay hai người giữ chìa khóa cửa kho tiền thì Giám đốc cho phép sử dụng chìa khóa dự phòng hoặc Giám đốc quyết định cho phá kho để cứu tài sản và báo cáo ngân hàng cấp trên theo hệ thống dọc (nếu có) kịp thời.
Khi thực hiện nhiệm vụ, những đối tượng sau được phép vào kho tiền:
1. Thống đốc, Phó Thống đốc Ngân hàng Nhà nước kiểm tra các kho tiền trong ngành Ngân hàng.
2. Cục trưởng Cục Phát hành và Kho quỹ vào các kho tiền trong ngành Ngân hàng để thực hiện các nhiệm vụ được giao.
3. Cán bộ được Thống đốc Ngân hàng Nhà nước cho phép bằng văn bản vào kiểm tra hoặc thanh tra kho tiền trong ngành Ngân hàng.
4. Giám đốc Ngân hàng Nhà nước chi nhánh, cán bộ được Giám đốc Ngân hàng Nhà nước chi nhánh có văn bản cho phép kiểm tra kho tiền của tổ chức tín dụng, chi nhánh ngân hàng nước ngoài trên địa bàn tỉnh, thành phố.
5. Chủ tịch Hội đồng quản trị, Chủ tịch Hội đồng thành viên, Tổng Giám đốc tổ chức tín dụng, chi nhánh ngân hàng nước ngoài kiểm tra kho tiền thuộc hệ thống.
6. Cán bộ được Chủ tịch Hội đồng quản trị, Chủ tịch Hội đồng thành viên, Tổng Giám đốc (Giám đốc) tổ chức tín dụng, chi nhánh ngân hàng nước ngoài có văn bản cho phép kiểm tra kho tiền tổ chức tín dụng, chi nhánh ngân hàng nước ngoài thuộc hệ thống.
7. Giám đốc và các thành viên có trách nhiệm giữ chìa khóa cửa kho tiền.
8. Cán bộ kiểm soát vào kho tiền để giám sát việc xuất nhập tài sản; cán bộ kiểm tra kho tiền theo kế hoạch công tác đã được Giám đốc duyệt.
9. Cán bộ, nhân viên được giao nhiệm vụ tổ chức và bốc xếp, vận chuyển tài sản bảo quản trong kho tiền.
10. Các thành viên của Hội đồng kiểm kê tài sản kho quy định kỳ, đột xuất.
11. Cán bộ giám sát và cán bộ kỹ thuật, công nhân sửa chữa kho tiền; sửa chữa, lắp đặt, bảo dưỡng các thiết bị, các ổ khóa trong kho tiền, có giấy đề nghị, được Giám đốc chấp thuận cho phép vào kho tiền.
1. Thực hiện lệnh, phiếu xuất, nhập tiền mặt, tài sản quý, giấy tờ có giá.
2. Nhập tiền mặt, tài sản quý, giấy tờ có giá vào bảo quản trong kho tiền hoặc xuất ra để sử dụng trong ngày.
3. Kiểm tra, kiểm kê tài sản trong kho tiền theo định kỳ hoặc đột xuất.
4. Vệ sinh kho tiền, bốc xếp, đảo kho.
5. Sửa chữa, bảo dưỡng, lắp đặt trang thiết bị trong kho tiền.
6. Cứu tài sản trong kho tiền trong các trường hợp khẩn cấp.
7. Xuất, nhập tài sản tạm gửi kho Ngân hàng Nhà nước; xuất nhập tài sản làm dịch vụ quản lý, bảo quản tài sản, cho thuê tủ, két an toàn, dịch vụ ngân quỹ khác của tổ chức tín dụng, chi nhánh ngân hàng nước ngoài.
8. Các trường hợp khác theo quyết định của cấp có thẩm quyền.
1. Khi vào, thủ kho tiền vào đầu tiên; khi ra, thủ kho tiền ra cuối cùng. Việc mở và đóng các ô khóa cửa kho tiền theo nguyên tắc từng người một và theo đúng thứ tự, khi mở cửa kho tiền: Giám đốc, Trưởng phòng Kế toán, thủ kho tiền; ngược lại, khi đóng cửa kho tiền: thủ kho tiền, Trưởng phòng Kế toán, Giám đốc. Mỗi lần vào, ra kho tiền mọi người phải ký tên xác nhận trên sổ đăng ký vào kho tiền.
2. Trước khi vào và sau khi ra khỏi kho tiền, các thành viên vào kho tiền phải có mặt đầy đủ tại gian đệm để chứng kiến các thành viên giữ chìa khóa kho tiền mở, đóng cửa kho tiền. Các thành viên giữ chìa khóa kho tiền phải tự bảo vệ bí mật mã số, chìa khóa cửa kho tiền khi mở, đóng cửa kho tiền.
1. Trước khi mở khóa, nhân viên an toàn kho, các thành viên giữ chìa khóa kho tiền phải quan sát kỹ tình trạng bên ngoài ổ khóa và cửa kho tiền.
a) Nếu thấy có vết tích nghi vấn, phải ghi đầy đủ nghi vấn trước khi mở khóa;
b) Nếu thấy vết tích đã có kẻ gian xâm nhập kho tiền, phải giữ nguyên hiện trường và thông báo cho cơ quan công an đến xem xét, lập biên bản; sau đó mới mở khóa vào kho tiền.
2. Trước khi ra khỏi kho tiền:
a) Kiểm tra các hiện vật cần mang ra ngoài kho;
b) Kiểm tra lại các hệ thống thiết bị an toàn;
c) Thủ kho tiền và nhân viên an toàn kho phải kiểm tra lại lần cuối cùng trước khi đóng cửa kho tiền.
1. Những người có nhiệm vụ vào quầy giao dịch tiền mặt hoặc kho tiền phải mặc bảo hộ lao động hoặc trang phục giao dịch không có túi.
2. Người không có nhiệm vụ không được vào trong quầy giao dịch hoặc kho tiền.
3. Quầy giao dịch, kho tiền phải có nội quy do Giám đốc quy định.
Hết giờ làm việc, phải khóa cửa quầy giao dịch và các cửa thuộc khu vực kho tiền; ngoài lực lượng bảo vệ, nhân viên trực điều khiển thiết bị an toàn kho tiền đã được phân công (nếu có), không ai được tự ý ở lại một mình tại nơi làm việc trong trụ sở kiêm kho tiền. Nếu có yêu cầu làm việc ngoài giờ, ít nhất phải có 2 người, được Giám đốc cho phép bằng văn bản và thông báo cho bộ phận bảo vệ biết.
1. Kho tiền phải được canh gác, bảo vệ thường xuyên đảm bảo an toàn 24 giờ/ngày. Ngân hàng Nhà nước, tổ chức tín dụng, chi nhánh ngân hàng nước ngoài phối hợp chặt chẽ với lực lượng công an liên quan xây dựng phương án bảo vệ kho tiền.
2. Kho tiền Sở Giao dịch, kho tiền Ngân hàng Nhà nước chi nhánh, kho tiền Trung ương có lực lượng cảnh sát bảo vệ.
Những người có nhiệm vụ bảo vệ kho tiền phải chịu trách nhiệm về an toàn kho tiền trong phạm vi được phân công.
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THE STATE BANK OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
|
No: 01/2014/TT-NHNN |
Hanoi, January 06,2014 |
CIRCULAR
STIPULATING THE DELIVERY, RECEIPT, PRESERVATION AND TRANSPORT OF CASH, PRECIOUS ASSETS AND VALUABLE PAPERS
Pursuant to the Law on the State Bank of Vietnam No. 46/2010/QH12 dated June 16, 2010;
Pursuant to Law on Credit Institutions No. 47/2010/QH12 dated June 16, 2010;
Pursuant to the Government’s Decree No. 156/2013/ND-CP dated January 11, 2013, defining functions, tasks, powers and organizational structure of the State Bank of Vietnam;
Pursuant to the Government’s Decree No. 40/2012/ND-CP dated May 02, 2012, on issue of money; preservation and transportation of precious assets and valuable papers within the system of the State Bank, credit institutions and foreign banks’ branches;
At the proposal of Director of Treasury and Issuance Department;
The Governor of the State Bank of Vietnam promulgates the Circular stipulating the delivery, receipt, preservation and transportation of cash, precious assets and valuable papers,
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular stipulates the delivery, receipt, preservation and transportation; inspection, inventory, hand-over and handling superfluity or shortage of the cash, precious assets and valuable papers in the banking domain; the collection and expenditure of cash between the State Bank, credit institutions or foreign banks’ branches and their clients.
2. The packaging, sealing, counting, delivery and receipt of gold, precious metals, precious stones and other precious assets are not under the scope of regulation of this Circular.
Article 2. Subjects of application
1. The State Bank of Vietnam (below collectively referred to as the State Bank).
2. Credit institutions and foreign banks’ branches.
3. Clients in the transaction relations of cash, previous assets, valuable papers with the State Bank, credit institutions, foreign banks’ branches.
Article 3. Interpretation of terms
In this Circular, the terms and phrases below shall be construed as follows:
1. “Cash” means banknotes and coins issued by the State Bank.
2. “Banknotes” include cotton banknotes and polymer banknotes issued by the State Bank.
3. “Precious assets” include gold, precious metals, gems, foreign currencies in cash and other types of precious assets.
4. “Valuable papers” include bonds, bills and other types of valuable papers according to legal regulations.
5. “Sheet” means a quantitative unit of banknotes, foreign currencies in cash and valuable papers.
6. “Piece” means a quantitative unit of coins.
7. “Sealing” means the use of sealed papers and/ or lead clamps to record signs on bundles, bags, boxes, sacks or casks of cash packed as prescribed, ensuring those bundles, bags, boxes, sacks or casks of cash being kept intact and fully.
8. “Lead clamping” means a sealing method using specialized pliers clamped in the two ends of a string fastened mouths of bags, sacks or boxes of money with lead balls. After clamping, the name and specific signs of units having money must be clearly and fully embossed on the surface of the lead ball.
9. “Clients” means individuals, organizations, enterprises other than Banking sector that have transactions in cash, previous assets, valuable papers with the State Bank, credit institutions, foreign banks’ branches.
Chapter 2.
CHECK, COUNT, PACKING, DELIVERY AND RECEIPT OF CASH, PRECIOUS ASSETS AND VALUABLE PAPERS
SECTION 1. REGULATIONS ON PACKING AND SEALING OF CASH, PRECIOUS ASSETS AND VALUABLE PAPERS
Article 4. Cash packing
1. A bundle of money shall include 1,000 (one thousand) sheets of banknotes with the same denomination and materials packed in 10 (tenth) sheaves, each sheaf includes 100 (one hundred) sheets.
2. A sack of money shall include 20 (twenty) bundles with the same denomination and material.
3. A bag of money shall include 1,000 (one thousand) pieces of coins circulated with the same denomination being packed in 20 (twenty) bars, each bar includes 50 (fifty) pieces.
4. A box of money shall include 2,000 (two thousands) pieces of newly-casted coins with the same denomination being packed in 40 (forty) bars, each bar includes 50 (fifty) pieces.
5. A box of coins shall include 10 (ten) bags of money with the same denomination.
For the Central cash vaults and the cash vaults of the State Bank’s branch in Binh Dinh province, a box of coins shall include:
a) 50 (fifty) bags of coins with the denomination of VND 5,000;
b) 75 (seventy five) bags of coins with the denominations of VND 2,000; VND 1,000 and VND 500;
c) 100 (one hundred) bags of coins with the denomination of VND 200.
6. Director of the Treasury and Issuance Department shall guide formalities of packing cash.
Article 5. Cash Sealing
1. Seal paper for bundle of money means a type of thin paper with dimension which is suitable with each type of money and readily printed a number of contents. The State Bank shall use sealed papers in white color and printing inks in black color. Credit institutions and foreign banks’ branches are entitled to use their own colors for papers or colors for printing inks on seal papers after unifying the sample of the seal paper with the State Bank.
2. On the seal papers of bundles, bags, boxes, sacks or buckets must have full and clear contents as follows: The bank names, types of money; quantities (sheets, pieces, bundles, bags) of money; amounts of money; surnames, names and signatures of the counting or packing officers; dates, months and years of packing and sealing.
3. Persons who have names and signatures on the seal papers must be responsible for bundles, bags, boxes, sacks and buckets of money sealed.
4. Regulations on sealing bags, sacks and casks of money of the State Bank:
a) Clamp leads for newly-issued money;
b) Clamp leads together with seal papers for circulated money.
5. Put seals for newly-issued money:
a) On seal papers of newly-issued packs of money (10 bundles) shall include contents as follows: The printing or casting establishment of money; type of money, serial number; name or number sign of the officer who do packing in sack or in bag; year of manufacture;
b) On a sack of money shall have contents as follows: notation of type of money, year of issuance, serial or barcode of the money sack.
Article 6. Pack and seal of precious assets, valuable papers
The pack and seal of foreign currencies, valuable papers shall be conducted as the pack and seal of cash.
Pack, seal, check, count, delivery and receipt of gold, precious metals, gems and other precious assets shall be stipulated in a separate legal document.
SECTION 2. CHECK, COUNT, DELIVERY AND RECEIPT OF CASH, FOREIGN CURRENCIES AND VALUABLE PAPERS
Article 7. Principals in the collection and expenditure of cash, foreign currencies and valuable papers
1. All collections and expenditures of cash, foreign currencies and valuable papers of the State Bank, credit institutions, foreign banks’ branches shall be conducted through its funds.
2. The collection and expenditure of cash, foreign currencies and valuable papers shall base on account documents. Before collection or payment, it is required to check the validity and authenticity of account documents.
Cash, foreign currencies or valuable papers which are collected or paid must be enough and correct with the total amounts (in numbers and in words), be coincident in time (date, month, year) on account documents, account books or cash books. After collecting and before paying cash, account documents must have signatures of the submitting persons (or the receiver of money) and the cashier or the vault keeper or staff who collects or pays cash.
Article 8. The statement of types of money collected (or paid)
Every account document for the collection (or payment) of cash, foreign currencies or valuable papers, it is required to accompany by a statement of types of money collected (or paid) or a minute on delivery and receipt. The statement, the minute on delivery and receipt shall be preserved as prescribed.
Article 9. Check and count of cash, foreign currencies and valuable papers
1. When collecting, paying cash, foreign currencies or valuable papers, it is required to be precisely checked and counted.
2. The persons who pay or receive cash, foreign currencies or valuable papers must witness when the banks check and count or re-check and re-count before leaving the payment counters of the banks.
Article 10. Collection, payment of cash with clients
1. Cash revenues and expenses of the State Bank’s Transaction Center (below collectively referred to as the Transaction Center), The State Bank’s branches in centrally-run cities or provinces (below collectively referred to as the State Bank’s branches), credit institutions, branches of foreign banks with their clients must tally sheets or pieces according to professional processes.
In case the tally of cash collections from clients cannot be done within the day, credit institutions or branches of foreign banks and clients may agree to apply the method of cash collection and receipt in sealed bags and organize the tally according to sheets (pieces) of cash received in sealed bags on the following working day.
2. Credit institutions, branches of foreign banks shall guide the implementation of cash collection or payment processes to clients (including cash collection or payment in one-stop transaction, retail banks and activities pertaining to other cash collection and payment).
3. Director of the Department of Issuance and Treasury shall guide the processes of cash collection and payment for the State Bank.
Article 11. Delivery and receipt of cash in banking sector
1. Cash delivery and receipt in a bundle which is enough 10 sheaves, with its seal remains intact or the money bag with its lead seal remains intact in the following cases:
a) Cash delivery and receipt within internal Transaction Center, the State Bank’s branches for cash which were put into circulation (except cases prescribed in point c, Clause 2 of this Article);
b) Cash delivery and receipt based on transfer orders between the Central vaults with Transaction Center or with the State Bank’s branches and vice versa; among Central vaults; among the State Bank’s branches;
c) Cash delivery and receipt between the Transaction Center, the State Bank’s branches with credit institutions or branches of foreign banks and vice versa; among credit institutions or branches of foreign banks in localities of provinces or cities.
2. Cash delivery and receipt in bags, boxes or casks with its seals remain intact in the following cases:
a) Delivery and receipt of types of newly-printed or casted money of the printing or casting establishments or of the State Bank in cases as prescribed in Clause 1 of this Article;
b) Types of money are tallied, classified, packed by the multi-functional machine system handling the tally, classification or packing in bundles (bags) continuously of the State Bank, credit institutions, branches of foreign banks shall be delivered and received as newly-printed or casted money as prescribed in this Clause;
c) Export or import of types of money which were put into circulation between the Issue Reserve Funds and the Issue Operation Funds of the State Bank’s branches upon being decided in writing by Directors of the State Bank's branches.
3. Credit institutions, branches of foreign banks shall stipulate the cash delivery and receipt within their system.
Article 12. Tally of cash delivered and received in banking sector
1. The Transaction Center, the State Bank’s branches receiving money in case as prescribed in point b, Clause 1 of Article 11 and organizing the tally of sheets (pieces) of money received must set up the Tally Councils as prescribed in Clause 3, Article 62 of this Circular. The tally duration is 30 working days from the date of receiving money. The delivering unit shall assign its personnel to witness; in case of no witness, the delivering unit must send a written notice to the receiving unit.
Director of the Department of Issuance and Treasury shall consider and decide extending the time of cash tally based on transfer orders in cases of having objective reasons at the proposal of the Transaction Center or the State Bank’s branches.
In case the Transaction Center or the State Bank’s branches receive money but do not organize tallying sheets (pieces) of cash received according to transfer orders, may deliver such bundles (bags) of money which its seals remain intact to credit institutions, branches of foreign banks within the same provinces or cities and have to assign persons to witness the money tally by sheets (pieces) organized by the receiving units.
2. Credit institutions, the State Bank’s branches receiving money as prescribed in point c, Clause 1 of Article 11, that organize tallying sheets (pieces) of money received, must set up the Tally Councils as prescribed in Clause 3, Article 62 of this Circular. The tally duration is 05 working days since the date of receiving money. The delivering unit shall assign its personnel to witness; in case of no witness, the delivering unit must send a written notice to the receiving unit.
3. The witness is the representative of the delivering unit coming to witness the tally of the receiving unit. The witness must directly consider, witness the tally of the Tally Council of the receiving unit; verify the flaws of the money bundle (bag), sign his/her name for verification on the back of the paper to seal such money bundle (bag).
Article 13 Delivery and receipts of foreign currencies or valuable papers
1. Foreign currency revenues and expenses between credit institutions, branches of foreign banks and their clients; between credit institutions, branches of foreign banks; between Transaction Centers or the State Bank’s branches and credit institutions or branches of foreign banks shall tally sheets and comply with processes of cash collection and payment.
Credit institutions, branches of foreign banks shall stipulate the delivery and receipt of foreign currencies within their system.
2. Delivery and receipt of valuable papers shall be conducted as follows:
a) Delivery and receipt between credit institutions, branches of foreign banks, Transaction Centers, the State Bank’s branches and their clients; between Transaction Centers, the State Bank’s branches and credit institutions, branches of foreign banks; among credit institutions or branches of foreign banks shall tally sheets and comply with processes of cash collection and payment.
b) Delivery and receipt between the printing or casting establishments with the Central vaults, between the Central vaults and the Transaction Centers, the State Bank’s branches, among the State Bank’s branches, among the Central vaults shall be conducted as follows:
- The newly-printed valuable papers shall be delivered and received in bags with the lead seals intact as for cash or bundles with seals intact (if no odd bags); valuable papers which were put into circulation shall be delivered and received in a bundle which is enough with 10 sheaves and the seals of the Transaction Centers or the State Bank's branches remain intact, except the case of not enough bundles where sheets shall be delivered and received.
The Transaction Centers, the State Bank’s branches shall set up the Council to tally sheets before delivering to credit institutions, branches of foreign banks or clients.
- Valuable papers are expired: Deliver and receive in bundles, in which the seals of Transaction Centers or the State Bank’s branches remain intact or deliver and receive sheets (in case there are not enough bundles).
c) Valuable papers which are deposited at the State Bank by credit institutions, branches of foreign banks or the State Treasury in order to participate in currency market shall conduct delivery and receipt of a bundle which is enough 10 sheaves with its seal remains intact, in case there are not enough bundles, it is required to deliver and receive sheets.
d) Credit institutions, branches of foreign banks shall stipulate the delivery and receipt of valuable papers within their system.
Article 14. Cash delivery and receipt with the State Treasury or units providing treasury services of credit institutions
1. The delivery and receipt of cash between Transaction Centers, the State Bank’s branches, credit institutions, branches of foreign banks with the State Treasury and vice versa shall be conducted as the delivery and receipt of cash between Transaction Centers, the State Bank’s branches with credit institutions, branches of foreign banks as prescribed in this Circular.
2. Units under credit institutions providing treasury services shall be entitled to submit bundles of money which are enough 10 sheaves with intact seals to Transaction Centers, the State Bank’s branches via the payment deposit accounts of those credit institutions opened at Transaction Centers or the State Bank’s branches. The delivery, receipt and tally of above money bundles within the banking sector, between the State Bank with the State Treasury shall comply with provisions of Clause 1, Article 11 and Article 12 of this Circular.
Chapter 3.
PRESERVATION OF CASH, PRECIOUS ASSETS AND VALUABLE PAPERS
SECTION 1. ARRANGEMENT, PRESERVATION OF CASH, PRECIOUS ASSETS AND VALUEABLE PAPERS AT TRANSACTION COUNTERS AND IN VAULTS
Article 15. Arrangement, preservation of assets at transaction counters and in vaults
1. At the end of daily working hours, entire cash, precious assets and valuable papers must be preserved in vaults.
Directors of Transaction centers, Directors of the State Bank’s branches shall stipulate in writing the safe preservation of cash, precious assets and valuable papers during lunch break (if any) at their units.
Credit institutions, branches of foreign banks shall stipulate in writing the safe preservation of cash, precious assets and valuable papers during lunch break (if any) within their systems.
2. All types of assets preserved in vaults must be classified, tallied, packed, sealed and arranged neatly and scientifically.
3. In the State Bank’s vaults, cash, precious assets and valuable papers must be packed and sealed in compliance with provisions and arranged separately at each zone or each space of vaults.
4. Credit institutions, branches of foreign banks shall be responsible for promulgating regulations and guiding the implementation of the safe preservation of cash, precious assets and valuable papers within their systems and have necessary measures to strengthen the assurance of absolute safety for assets.
Article 16. Asset preservation while conducting other treasury services
Credit institutions, branches of foreign banks shall stipulate conditions, processes to receive and to return assets to clients, duties of relevant units (account, treasury) in the assurance of asset safety while providing services of asset management, preservation, renting cabinets and safe boxes and other treasury services; stipulate the deliver, receipt and preservation of valuable papers mortgaged for loans or other cases of depositing valuable papers.
SECTION 2. MANAGEMENT OF CASH, PRECIOUS ASSETS, VALUABLE PAPERS AND VAULTS
Article 17. Responsibilities of Director of the Department of Issuance and Treasury, Heads of the Sub-departments of Issuance and Treasury, Directors
1. Director of the Department of Issuance and Treasury, Heads of the Sub-departments of Issuance and Treasury, Directors of Transaction Centers, Directors of the State Bank’s branches, General Directors (Directors) of credit institutions or branches of foreign banks (below collectively referred to as Directors) shall be responsible for managerial organization, assurance of safety and secret for cash, precious assets, valuable papers and operations of vaults in their units, shall be obligated to:
a) Equip with means, equipment ensuring safety as prescribed;
b) Direct applying necessary measures to prevent loss, misleading, thief, robbery, fire, explosion, flood, storm, humidity, dampness and other reasons, ensure quality of money and assets being preserved in vaults;
c) Control and keep keys of one lock for outside wing of the vault door;
d) Directly open and lock doors in order to supervise the exit, entry and preservation of assets in vaults.
2. Director of the Department of Issuance and Treasury, Heads of Sub-departments of Issuance and Treasury shall perform their tasks and powers as Directors as prescribed in Article 23, Article 25, Article 26, Article 28, Article 31, Article 32, Article 33, Article 34, Article 36, Article 37, Article 38, Article 39, Article 41, Article 43, Article 44, Article 55, Article 59, Article 60, Article 61, Article 65 and Article 67 of this Circular.
Article 18. Responsibilities of Managers of Accounting Departments
1. Managers of Accounting departments of credit institutions or branches of foreign banks being responsible for managing, supervising the exit, entry and preservation of assets in vaults shall be obligated to:
a) Organize accounting cash, precious assets and valuable papers in compliance with statistical-accounting regime;
b) Control and keep keys of a lock for outside wing of the vault door, directly open and lock the vault door to supervise the exit, entry and preservation of assets in vaults;
c) Check, compare figures between accounting books and cash books to ensure the coincidence;
d) Directly participate in the inventory of assets periodically or extraordinarily to ensure the coincidence between actual balance of funds with accounting books and cash books; sign and verify actual balance of funds on cash books and books tracking each type of asset, inventory books and the vault tags.
dd) Guide, check the open and record of books of cashiers and keepers of vaults.
2. Managers of Accounting departments of Transaction Centers, Managers of Accounting Departments of the State Bank’s branches, Manager of Accounting - Financial Division of the Department of Issuance and Treasury, Heads of Accounting - Financial Divisions of the Sub-departments of Issuance and Treasury shall be responsible for managing, supervising the exit, entry and preservation of assets in vaults and perform their tasks in accordance with points a, b, c, d of Clause 1 of this Article.
Article 19. Responsibilities of keepers of vaults
1. The vault keepers of Transaction Centers, the State Bank’s branches, credit institutions, branches of foreign banks being responsible for ensuring absolute safety for all types of assets preserved in vaults, shall be obligated to:
a) Conduct the exit and entry of cash, precious assets and valuable papers precisely, timely and completely in compliance with orders of competent levels, valid and legal accounting documents;
b) Open cash books, books tracking each type of money and each type of asset; the vault tags; other necessary books; record and preserve books and papers completely, precisely and clearly;
c) Organize arrangement of cash, precious assets and valuable papers in vaults neatly, scientifically to ensure sanitary of vaults; propose necessary measures to ensure quality of cash, precious assets and valuable papers stored in vaults;
d) Control and keep keys of one lock of outside wing of vault doors preserving received assets, locks of vault doors and means preserving assets in vaults (safe boxes, iron cabinets).
2. Keepers of vaults of the State Bank’s branches shall preserve cash under the issue preservation funds; gold, types of precious stones and metals and other assets.
3. The Central vault shall have a number of keepers: the keeper of the issuing preservation funds, the keeper for precious assets, and the keeper for valuable papers. Each keeper shall be responsible for assets within his/her assigned scope and perform his/her tasks in accordance with Clause 1 of this Article.
4. There are some vault assistants to help the vault keeper in counting, packaging, loading, transporting cash, precious assets and valuable papers
Article 20. Responsibilities of cashiers
1. Cashiers of Transaction Centers, the State Bank’s branches, credit institutions, branches of foreign banks shall be responsible for ensuring absolute safety for all types of money under the Issuing Professional Funds (for the State Bank), the Cash Funds (for credit institutions, branches of foreign banks), precious assets, valuable papers; conduct collection and payment of cash, foreign currencies and valuable papers in compliance with valid and lawful accounting documents; manage and record cash books and other necessary books completely, clearly and precisely.
2. Transaction Centers, the State Bank’s branches may arrange a number of collection teams and payment teams. Each cashier shall be in charge of a collection (payment) group and responsible for the assigned assets. In this case, a Chief cashier concurrently being the treasurer shall be appointed to preserve the Issuing Operation Fund
3. State Bank’s branches which have private vault for preserving the Issuing Operation Fund, foreign currency and valuable papers, a cashier concurrently being the treasurer of the vault shall be appointed to preserve the assigned assets. In this case, the cashier concurrently being the treasurer of the vault as prescribed at Clauses 2, 3 this Article shall be entitled to enjoy rights as for the treasurer
The State Bank’s branches in centrally-run cities are permitted to arrange a vault keeper who is specialized in preserving the Issuing Professional Funds, foreign currencies and valuable papers.
4. Credit institutions, branches of foreign banks having one or a number of cashiers, transaction staff. Each cashier, transaction staff must be responsible for assets within his/her scope of assignment; of which a cashier concurrently being the treasurer or a treasurer shall be appointed to be in charge.
Article 21. Obligations of Heads of the Central vaults, Heads of Treasury Divisions of Transaction Centers, Heads of Monetary and Vault Divisions under State Bank’s branches
1. Guide, check the safe management of vaults; organize collection and payment (exit, entry), preservation and transport of cash, precious assets or valuable papers as prescribed.
2. Guide, check the open and record of books by cashiers and vault keepers.
3. Joint the inspection, tally and hand-over of cash, precious assets and valuable papers.
Article 22. Responsibilities of tally staff
1. Tally staff shall be responsible for tallying, selecting, packing, loading and unloading, transporting cash, precious assets and valuable papers.
2. Tally staff shall be responsible for cash, precious assets and valuable paper within their scope of assignment for tallying, selecting and packing.
Article 23. Duties of security staff of vaults
1. Security staff of vaults shall have duties:
a) Checking on the spot conditions ensuring safety for the exit and entry of assets in vaults and during organization of loading and unloading, transporting in and out by orders of competent levels; checking safe assurance of vaults during working hours;
b) Controlling and supervising persons permitted to work in vaults; checking, searching suspicious persons who come in and go out of the vault;
c) Checking the implementation of regulations on exist and entry of vaults;
d) Suggesting and proposing Directors about measures to protect the safety in vaults.
2. In the event where there is not a specialized security officer for the vault, the treasurer shall take concurrent responsibility
Article 24. Standards of such titles as vault keepers, cashier, tally staff
1. The vault keepers, cashiers, tally staff of Transaction Centers, the State Bank’s branches, the Central vaults must satisfy criteria of their titles as prescribed by the State and be managed according to Regulations on cadres, civil servants, public employees of the State Bank. The Central vault’s keepers shall be decided by the State Bank’s Governor. The vault keepers of Transaction Centers or the State Bank’s branches shall be decided by Directors.
2. Credit institutions, branches of foreign banks shall base on standard of titles such as vault keepers, cashiers, tally staff of the State Bank and other legal provisions to stipulate standard of titles such as vault keepers, cashiers and tally staff in their system.
Article 25. Cases are not permitted to be assigned as management officers of banking vaults
1. Wife or husband, father, mother, natural children, adopted children, brothers and sisters (including brothers and sisters of wife or husband) of the Manager, Deputy Manager shall not be appointed for positions of cashier, vault keepers
2. Persons who are wife and husband; father, mother, natural children, adopted children; brothers and sisters shall not be appointed for jointly holding the keys of the vault's doors, jointly participating in the inventory, counting of cash, precious assets, valuable papers or jointly working in the same vehicle or group of vehicles that transport cash, precious assets and valuable papers
Article 26. Provisions on authorization by participants to the management of cash, precious assets, valuable papers and vaults
1. Provisions on authorization by Directors:
a) Director is entitled to authorize in writing for a Deputy Director to perform his task in managing cash, precious assets, valuable papers and vaults in a certain period. In case where the authorized Deputy Director is absent, Director is entitled to authorize in writing to another Deputy Director to perform his task in managing cash, precious assets, valuable papers and vaults.
b) The authorized persons shall be responsible with Director on the management of cash, precious assets, valuable papers and vaults as prescribed in this Circular and in accordance with relevant legal provisions.
2. For the Central Vaults:
a) For the Central Vault in Ha Noi (the Vault No. I) at 49 Ly Thai To Street, Director of the Department of Issuance and Treasury shall be entitled to authorize in writing a Deputy Director to perform his/her task in managing cash, precious assets, valuable papers and vaults in a certain period. In case where the authorized Deputy Director is absent, Director of the Department of Issuance and Treasury shall be entitled to authorize in writing another Deputy Director to perform his/her task in managing cash, precious assets, valuable papers and vaults.
b) For the Vault No. I at Ao Phen, Director of the Department of Issuance and Treasury shall be entitled to authorize in writing a Deputy Director or Head of the Vault No. I to perform his/her task in managing cash, precious assets, valuable papers and vaults in a certain period. In case where the authorized Deputy Director is absent, Director of the Department of Issuance and Treasury shall be entitled to authorize each times in writing another Deputy Director or a Deputy Head of the Vault No. I.
c) For the Central Vault in Ho Chi Minh City, the Head of the Sub-department of Issuance and Treasury shall be entitled to authorize in writing a Deputy Head of the Sub-department of Issuance and Treasury to perform his/her task in managing cash, precious assets, valuable papers and vaults in a certain period. In case where the authorized Deputy Head of the Sub-department of Issuance and Treasury is absent, the Head of the Sub-department of Issuance and Treasury shall be entitled to authorize in writing another Deputy Head of the Sub-department of Issuance and Treasury to perform his/her task in managing cash, precious assets, valuable papers and vaults.
d) The authorized persons as prescribed in points a, b and c of this Clause shall be responsible before the authorizing person on the management of cash, precious assets, valuable papers and vaults in accordance with this Circular and relevant legal provisions.
3. Managers of Accounting Departments shall be entitled to authorize in writing a his/her Deputy to perform his/her task in managing cash, precious assets, valuable papers and vaults in a certain period (The authorized letter must be accepted by the Director). The authorized persons shall be responsible before the Manager and the Director on the management of cash, precious assets, valuable papers and vaults in compliance with this Circular and legal provisions.
4. The vault keeper must submit a written proposal to the Director for his approval if he wants to be on leave under the regulated regime or goes on business, goes to a meeting, wants to join a training course. The Director shall appoint in writing a substitute person and organize the inventory, handing over of the assets. The substitute person shall be responsible for confidentiality, absolute security of the assets and usual operational activities during the assigned period
5. Upon terminating the authorized period and having handed over assets, the authorized person must report the works he has done, relating to the management of cash, precious assets, valuable papers and vaults to the authorizer. The authorized person shall not be entitled to re-authorize another person.
The substitute person of the vault keeper shall also comply with provisions in this Clause.
6. Credit institutions, branches of foreign banks shall stipulate the authorization of Directors, Manager of Accounting Divisions in managing cash, precious assets, valuable papers and vaults in special cases where it is unable to assign authorized persons as prescribed in Clause 1 and Clause 3 of this Article.
SECTION 3. USE AND PRESERVATION OF KEYS OF VAULTS OR SAFE BOXES
Article 27. Keys of vaults or safe boxes
Every lock of the vault door, door of the vault booth or safe box must have enough and correct two keys, one for daily use and another for reserve. Key of the digital lock shall be a combination of the code and the located key (if any).
Article 28. Preservation of key of vault doors
1. Every member keeping key of the vault door must preserve safely the daily-used key in separate safe box located at working place in the head office.
2. The vault door having code lock, each member managing code lock shall self-set his/her codes and record codes exactly, easily for read on papers; record two to three codes for daily use and regularly change. Each code shall be sealed in a separate envelope, preserved in separate safe box together with its located key used. If he/she forgets codes, it is permitted to open the seal and to re-seal for preservation. In case he/she wants to use other codes beside the sealed codes, it is required to have a written document reporting to the Director; when he/she is permitted in writing, it is required to conduct procedures for unlocking the key for reserve, replacing other codes and sending the key for reserve of the vault door as prescribed in Article 31 of this Circular.
Article 29. Preservation of keys of the vault booths and safe boxes
1. The daily-use keys of safe boxes (if any) of a vault booth shall be kept in a small iron box put in one of safe boxes inside such a vault booth.
2. The daily-use keys of vault booths or safe boxes preserving boxes of keys as prescribed in Clause 1 of this Article, the daily-use keys of the safe boxes preserving assets at transaction counters shall be preserved as the daily-use keys of the vault doors.
Article 30. Hand-over of the vault door's key
1. Every time of hand-over of the vault door’s key, the deliver and the receiver shall directly hand over and receive the key and sign in the hand-over book of the vault door's key. For the digital lock, when handing over the key of the vault door, all three members who hold the key of the vault door must be presented to open the vault door. The deliver shall erase the code, hand over the located key; the receiver shall change the code.
2. Credit institutions, foreign banks’ branches shall regulate in the system of hand-over of the vault door's keys in case of using special types of code locks.
Article 31. Sealing and sending the backup key of the vault door’s lock
1. The sealing of the backup key of the vault door’s lock shall be witnessed, recorded in minutes and jointly signed names on the seal by all the member holders of the key and the supervising official. Codes for daily use and regular changes prescribed in clause 2, Article 28 of this Circular shall be recorded by each member and sealed in separate envelopes together with the backup located key, that is the backup key of the vault door which has the digital lock. The box of the backup key shall be sent to vault of another State Bank branch, another credit institution, and another branch in the same system of credit institution or at the State Treasury on the same day. The receiving unit shall be responsible for the safe and intact preservation of the seal of the backup key box in its vault.
2. The backup key of vault's doors of the Central Vault shall be sent to the vault of the nearest State Bank’s branch. The backup key of the State Bank’s branch shall be sent to the Central Vault in the local area (if any) or the vault of the State Treasury in provinces, cities
3. Box preserving the backup key of the vault’s doors shall have two locks, each lock shall be kept by the Manager and the vault keeper; keys of this box shall be preserved like keys in use of vault's doors
Article 32. Management of backup keys for door locks of the apartment store or the safe box
Backup keys for doors of the apartment store or the safe box shall be sealed up according to the same procedures as backup keys for the vault door and be preserved at the safe box of the Director.
Article 33. Unlocking boxes of backup keys
1. Cases of unlocking boxes of backup keys:
a) Where the key being daily used is lost or where the door of vault needs to be opened in urgent cases as prescribed in Article 38 of this Circular;
b) The box is added with backup keys of new locks or where the code of the lock is changed, or where management officer, keeper of the key is changed;
c) Where the backup keys of the locks, which have been changed, are taken out;
d) For the inspection, inventory of backup keys in accordance with the written order of the Director or competent levels.
2. The opening of the box of backup keys of vault door must be witnessed by Director, Chief Accountant, keeper of the vault, control officer; Director shall appoint 1 of 3 members who keep keys of the vault to open the backup key's box. If it is urgent to open the backup key's box but the key holder is absent, the Director shall appoint the authorized person of the key holder to witness the unlocking of the backup key’s box.
Every time of unlocking the backup key’s box prescribed in points a, b, c of Clause 1 of this Article, it is required to have a written consent of the Director.
Article 34. Repair and replacement of keys for vault doors
It is forbidden to make more or to duplicate keys of vault door or safe box. In case lock or key of vault door is damaged or needed to be repaired or replaced, it is required to have a written consent of the Director. The Director shall be responsible for deciding to select partner (technician) for repairing or replacing key for the vault door or the safe box. When replacing or repairing key of the vault door, it is required to have witness of the key holder or the authorized person of the key holder.
Article 35. Responsibilities of the official assigned to manage and use key of the vault door or the safe box
Ensure the safety and the secret of the assigned key, not to mislay, lose, and damage the key. It shall be strictly prohibited to allow other people to see, hold, and keep the key
Not to bring the keys out of the office.
Article 36. Responsibilities in securing the key of the vault door
Not to let the happening of a situation that gradually, all keys for the lock of vault door are handed over to a person. If such situation happens, it is supposedly all locks of the vault door disclosed or lost its keys, the Director must replace with new locks or codes as prescribed in Clause 1 of Article 37 of this Circular.
Article 37. Dealing with the cases where the keys of the vault’s door, safe box are lost or revealed
1. Keys of vault doors, apartment store or safe boxes which are not preserved according to this Circular shall be considered as being revealed. When the secret of the key is revealed, it is required to replace with new key or new code.
2. If the daily-used key of the vault door is lost, the person who has the key lost must immediately report to the Director and the higher bank in the vertical system (if any) in writing, state clearly reason, time and location where the key is lost. For the Transaction Service and a branch of the State Bank, if the key of the vault door is lost, the Director must immediately report to the police office of the same level, make a minute on the key loss and conduct procedures to get the backup key’s box for use. The replacement of new key must conduct timely within a period of 36 hours; in this period, it is required to strengthen measures to protect and to ensure absolutely safety of the assets.
The person who revealed or lost the key must be seriously reviewed and must compensate costs of replacing new lock; must be disciplined or be handled according to legal regulations.
Article 38. Dealing with the vault’s door in urgent cases
In urgent cases, if lacking one or two key keepers of the vault’s door, the Director shall permit the use of backup key or decide on breaking the door to save the asset and timely report to the bank of the superior level in the vertical system (if any).
SECTION 4. ENTRANCE AND EXIT OF THE VAULT
Article 39. Objects permitted to enter into the vault
Upon the performance of duties, following subjects shall be authorized to enter into the vault:
1. The Governor, the deputy Governor of the State Bank upon the inspection of the vaults in banking sector.
2. Director of the Department of Issuance and Treasury entering into the vault in the system of the State Bank to perform the assigned tasks.
3. Officers who are permitted in writing by the Governor of the State Bank to enter into the vault for the inspection of the vault in banking sector.
4. Directors of the State Bank branches, officers who are permitted in writing by the Directors of the State Bank branches to inspect the vault of the credit institutions, foreign banks’ branches in the area of provinces, cities
5. Chairpersons of Management Boards, Chairpersons of Member Councils, General Directors of credit institutions or branches of foreign banks upon the inspection of the vault in their system.
6. Officers permitted in writing by Chairpersons of Management Boards, Chairpersons of Member Councils, General Directors (Directors) of credit institutions or branches of foreign banks to check vaults of credit institutions or branches of foreign banks within their system.
7. Directors and members who are responsible for keeping keys of the vault doors.
8. Controllers entering into the vault to supervise the delivery and receipt of assets; to inspect the vault in accordance with the working plan approved by the Directors.
9. Officers, staffs who are assigned to organize, load and transport assets preserved in vault.
10. Members of the periodical, unexpected Asset Inventory Council.
11. Supervisors and technicians, workers who repair the vault who repair, install, maintain equipment, locks in the vault, and have an application approved by the Director to enter into the vault.
Article 40. Cases permitted to enter into vaults
1. Conduct orders, delivery and receipt slips for cash, precious assets or valuable papers.
2. Put cash, precious assets, and valuable papers into vaults for preservation or take out for daily use.
3. Carrying out the periodical or ad-hoc inspection, inventory of assets in the vault.
4. Cleaning the vault, loading, re-arranging the vault.
5. Repairing, maintaining or installing equipments in vaults.
6. Saving assets in vaults in urgent cases.
7. Delivering, receiving assets for temporary preservation at the State Bank’s store; delivering, receiving assets to perform the service of managing, preserving assets, renting cabinets or safe boxes or other treasury services of credit institutions or branches of foreign banks.
8. Other cases under decisions of competent state agencies.
Article 41. Provisions on the entrance into, exit from the vault
1. When entering, keepers of vaults shall enter first; when exiting, keepers of vaults shall exit last. The opening and closing of the vault door locks shall base on the principles person-by-person and in the right order, when opening the vault: Director, manager of accounting department, keeper of the vault; the order shall be conversed when closing the vault door: the vault keeper, manager of accounting department, director. Every time of entrance into or exit from the vault, everybody must sign their names for verification on the registration book for entering into the vault.
2. Before the entrance into or exit from the vault, members who enter into the vault must be fully presented at a buffer zone to witness members who are keeping the vault door keys to open and close the vault door. Members who are keeping the vault door keys must protect the secret of codes or keys of the vault door themselves when opening and closing the vault door.
Article 42. Inspection before entrance into or exit from the vault
1. Before opening the lock, safety guard of the vault and members who are keeping the vault door keys must observe carefully the situation outside the locks and vault's doors.
a) If traces are found, it is required to record fully traces before opening the lock;
b) If traces of intruders are found, it is required to keep the scene intact and inform the police agencies to inspect and make a record; then the vault's doors may be opened.
2. Before leaving the vault:
a) Check items needed to bring out of the vault;
b) Double-check systems of safety equipments;
c) The vault keeper and the vault safeguard staff must check again for last time before closing the vault door.
SECTION 5. GUARD AND PROTECTION OF THE VAULT OR THE TRANSACTION COUNTER
Article 43. Regulations of the vault or the cash transaction counter
1. Persons who have duties to enter into the cash transaction counter or the vault must wear labor safety clothes or transaction uniform with no pockets.
2. Persons who have no duties shall be not permitted to enter into the transaction counter or the vault.
3. The transaction counter and the vault must have regulations provided for by the Director.
Article 44. Working overtime at the head office which is also the vault
When the working hours end, it is required to lock the transaction counter and doors under the vault zone; beside the guard force, the staff on duties controlling safety equipments of the vault who have been assigned (if any), no one is permitted to stay alone at working place in the head office which is also the vault. If there is requirement of working overtime, there must be at least 2 people who are permitted in writing by the Director and the guardians must be informed.
Article 45. Guard and protection of the vault
1. The vault must be guarded and protected frequently to make sure safety for 24 hours per day. The State Bank, credit institutions and branches of foreign banks must closely coordinate with the relevant police force to build a plan for protection of the vault.
2. The vaults of the Transaction Offices, the vaults of the State Bank branches, the Central vaults shall have the protection police force.
Article 46. Responsibilities of security guard
Persons who have tasks of protecting the vault must be responsible for the security of the vault within their assigned tasks.
Chapter 4.
TRANSPORT OF CASH, PRECIOUS ASSETS AND VALUABLE PAPERS
Article 47. Transport process
Process of transporting cash, precious assets or valuable papers shall start from receiving, packing, sealing assets; loading to transportation means; transporting on roads, arriving at the places receiving, delivering and it shall be ended where all procedures of delivery and receipt have been completed.
Article 48. Responsibilities in organization of transport
1. The Department of Issuance and Treasury shall be responsible for organizing the transport of cash, precious assets and valuable papers from the establishments which printed or casted money, airports, harbors, stations to the Central vault; between the Central vaults; from the Central Vault to the vaults of State Bank branches and vice versa; between State Bank branches.
In necessary cases, the Transaction Services, State Bank branches shall appoint a person to escort and deliver cash, precious assets and valuable papers at the Central Vault, or to receive, escort cash, precious assets and valuable papers from the another State Bank branch.
The State Bank branch of Binh Dinh province shall be responsible for organizing the transport of cash, precious assets and valuable papers between the branch of Binh Dinh province and the Central vault, between State Bank branches in provinces or cities in the Central region and Western Highlands (according to provisions of the Governor of the State Bank of Vietnam in each period).
2. The State Bank transporting foreign currencies to overseas must have Orders of the Governor.
3. Credit institutions, branches of foreign banks shall stipulate procedures and competencies in issuing orders for transporting foreign currencies to overseas, orders for shifting cash between branches and stipulate the transport of cash, precious assets and valuable papers within the system.
Article 49. Power of attorney for transport
When delivering, receiving and transporting cash, precious assets and valuable papers, persons who escort goods must have powers of attorney issued by the competent state levels.
For the transport of foreign currencies by the State Bank, persons who escort must have powers of attorney issued by the Governor of the State Bank.
Before delivering goods to the recipients, the delivers shall check the validity and legality of the powers of attorney; check elements which ensure safety according to new regulations on giving permits to transport goods out of the head offices of the State Bank, credit institutions or branches of foreign banks.
Article 50. Transport means
1. Transport of cash, precious assets or valuable papers must use specialized transport means and necessary technical means.
2. Transport of cash, precious assets or valuable papers within the system of the State Bank must have motorcades.
In cases where it is required to hire other transport means such as aircrafts, trains, ships for transporting cash, precious assets or valuable papers, the Governor of the State Bank shall decide.
3. In cases where credit institutions, branches of foreign banks use other means to transport cash, precious assets or valuable papers, those credit institutions or branches of foreign banks shall stipulate in writing and guide process of transport, protection and measures for ensuring security of the assets.
4. In cases the Transaction Services, the branches of the State Bank have demands in delivering or receiving directly cash, precious assets or valuable papers from the State Bank at the Central vault and are capable of self-arranging transport means for transporting cash, precious assets or valuable papers (specialized transport means), it is required to have approvals from Director of the Department of Issuance and Treasury.
Article 51. Ensuring the confidentiality of transport information
1. Persons involved in organization of and participation in transporting cash, precious asset or valuable papers must absolutely keep the confidentiality of information about time, route, type of goods, quantity, value, means of transportation, and means of preserving assets under the provisions on protection of the State secrets.
2. Persons who are not involved in the task shall be not permitted to accompany on means of transporting cash, precious assets or valuable papers.
3. Documents related to the work of transporting cash, precious assets, valuable papers used the phrase "special goods" instead of the phrase "cash, precious assets, valuable papers" to ensure the secret of transport information.
Article 52. Ensuring the safety on the way of transport
1. Cash, precious assets or valuable papers being transported must be packed, sealed and preserved safely.
2. The transport must be performed in the daytime (except for special cases such as: transport by trains, planes, ships), the delivery and receipt of assets in the night should be restrained.
3. In case of long way transport, it is required to have a rest on the way, and avoid stopping the vehicle in crowded places. In case of taking a rest overnight on the way, the vehicle must be parked in the office of the State Bank, credit institutions or units of public security, army to ensure the security, coordinating to arrange guarding the vehicle or sending assets to the vault for preservation
Article 53. Coordination in protection of transporting routes
Transaction Services, State Bank branches, credit institutions, foreign banks’ branches at the receipt of the notice that the vehicle which transports cash, precious assets or valuable papers of the Banking sector faces the break down on the route of their local area, shall take initiative in communicating, coordinating with public security agency and the transport vehicle’s force to take measures for the safety of the assets. In case of necessity, ask local People's committee to coordinate and be responsible to timely settle the breakdowns
Article 54. Organization of receipt
At the arrival of the cash, precious asset or valuable papers, the receiving unit must mobilize the labor force at the unit to receive the assets as quick as possible (even working overtime or in holidays) to move the assets into the vault for preservation
Article 55. Forces involved in the transport and responsibility of the escorts
1. When transporting cash, precious assets or valuable papers, it is required to have sufficient forces to control the means of transport, escort and protection.
2. The escort is the one who takes general responsibility on the way of transport, takes responsibility for the security of cash, precious assets or valuable papers; organizing the delivery, receipt, transport in compliance with provisions of this Circular.
In case where the volume, value of transported cash, precious assets or valuable papers are large and the transport needs to be organized by team of vehicles and escorted by several persons, the Director shall appoint an escort to be the team leader.
Article 56. Responsibilities in protection of the transport
1. Vehicles transporting cash, precious assets or valuable papers of the State Bank protected by an armed police force; it depends on the volume, value and nature of each shipment, banks shall discuss and unify with the police unit to determine the number of guardians. In case of a vehicle, it is required to have at least two polices for protection.
Security forces or police protecting cash, precious assets or valuable papers shall be responsible for: Having plans to protect goods, persons and means from starting receipt of goods until finalizing delivery of goods and returning to the head office safely; complying with regulations in transport as prescribed in this Circular; dealing with specific cases that happen and not letting the vehicle be examined, searched on the way. Where any unsafe case occurs, they shall directly fight and assign members of the team to jointly protect persons, cash, precious assets, valuable papers and means.
2. Credit institutions or branches of foreign banks shall stipulate responsibilities in protection or transport of cash, precious assets or valuable papers in their system.
Article 57. Responsibility of the vehicle driver
The vehicle driver shall be responsible for the technique of the transport means; correctly complying with provisions on the transport of cash, precious assets or valuable papers in accordance with this Circular; complying with the traffic law; taking initiative in asking for a preferential permit or buying bridge, ferry toll promptly
Article 58. Book for following up the transport
The unit that organizes the transport of cash, precious assets or valuable papers must open a book for following up each lot, from the arrangement of personnel, means to the schedule of transport
Chapter 5.
INSPECTION, INVENTORY, HAND-OVER AND SETTLEMENT OF THE EXCESS OR DEFICIENCY OF CASH, PRECIOUS ASSETS OR VALUABLE PAPERS
SECTION 1. INSPECTION, INVENTORY OR HAND-OVER OF CASH, PRECIOUS ASSETS OR VALUABLE PAPERS
Article 59. Periodical inspection or inventory
1. The comprehensive examination of the security work for the vault and the general inventory of cash, precious assets, valuable papers shall be carried out twice per year, at 0 o'clock 01st January and 0 o'clock 01st July
2. The inventory of the Issuing Reserve Fund and other assets which are preserved in vault shall be performed on monthly basis, at 0 o'clock on the first day every month.
3. Inventory cash in the cash Funds of credit institutions or branches of foreign banks, the Fund for issuance of the Transaction Service, branches of the State Bank, valuable papers, other precious assets at the end of daily working hours.
4. The ad-hoc examination, inventory shall be carried out in following cases:
a) Where there is any change in the key keepers of vault’s door;
b) Where there is any change in the lock or key of the vault’s door is lost;
c) When there are doubts on having crooks invading in vault, cash collection and payment counters or cash, precious assets or valuable papers on transport; detecting mistakes on assets during delivery and receipt at vault and cash collection and payment;
d) Where there is an order or a document on the examination of the vault, issued by the competent level as provided for in Clauses 1, 2, 3, 4, 5, 6 Article 39 of this Regime
dd) Upon the examination of the counting, selection of cash.
5. Director shall be entitled to organize the extraordinary inventory or total inventory of cash, precious assets or valuable papers at any time.
Article 60. Methods of inventory
1. Inventory for items of types of cash, precious assets or valuable papers to ensure the consistency between the actual balance of funds with the balance on the accounting book and the cash book (or the book for following up the entrance into and exit of assets).
2. Members participating in the inventory must directly check and count each bundle, bag, sack, box or cask with seal intact for cash, precious assets or valuable papers packed as prescribed; examine the sealed situation of bundles, bags, sacks, boxes or casks of cash, precious assets or valuable papers. In questionable cases, it is required to open for checking and counting items inside or checking and counting each sheet (for cash). It is required to record results of inventory (details of asset types according to quantity and value) in books as prescribed. Compare the actual assets invented (quantity, value) with the balance recorded in books of accountant and cashier (or the vault keeper); if there is a difference (excess or deficiency), it is required to make a minute and to settle in accordance with Article 64 of this Circular.
The inventory of the balance at the end of a day, for uneven money in bundles (or bags), it is required to check and to count sheets (or pieces).
3. The inventory minute must be passed publicly, members of the Inventory Council and the cashier (or the vault keeper) must sign their names for verification. Director, Head of Accounting Division, cashier (or the vault keeper) must sign their names for verification of figures recorded in the cash book or the inventory book (if any).
Article 61. Hand-over of cash, precious assets or valuable papers
Where there is a change in one of three key keepers of the vault’s door (Director, Chief of Accounting Division, treasurer), it is required to hand over cash, precious assets, valuable papers. Upon the requirement of the work, closing time, the Director may issue a decision on the handing over of a part of or the entire of assets.
The receiver must directly check, examine, count the assets and shall not be entitled to authorize others to do that on his behalf
Article 62. The inventory council, the council for checking, counting and classifying types of money
1. When conducting the periodic inventory as prescribed in Clauses 1 and 2 of Article 59 of this Circular and cases of hand-over of cash, precious assets or valuable papers, it is required to have a Decision on setting up an inventory council by the Director.
2. Every time of checking, counting and classifying types of money or valuable papers received in sacks, casks or bundles, bags or boxes with seals intact, Director shall decide to set up a Council for checking, counting and classifying types of money.
3. Members of the Inventory Council or Council for checking, counting or classifying types of money shall include:
a) Chairperson of the Council: Director;
b) Members: Heads of departments or divisions of Accounting, Vault, Control (or controllers).
c) A number of assistant officers as being decided by Chairperson of the Council.
The Council shall make a minute for checking, counting and classifying types of money or a minute for inventory and dealing with the excess or deficiency of cash, precious assets or valuable papers in accordance with prevailing regulations.
4. If there is a need of ad-hoc inventory or inspection, it is required to set up an Inventory Council, members of such a Council shall be decided by levels competent to decision on ad-hoc inventory or inspection, but must not less than members prescribed in Clause 3 of this Article.
5. The inventory at the end of a day shall be performed by the Director, Chief of Accounting Division or the person authorized by the Director, Chief of Accounting Division in accordance with the Article 26 of this Circular. The Director may mobilize some officers to assist him in the inventory at the end of the working day. The supervision over the inventory at the end of the working day shall be performed in accordance with the Regulation on the internal control, auditing of the State Bank (for inventory of the State bank), or of the credit institutions, foreign banks’ branches (for inventory of credit institutions, foreign banks’ branches).
6. Credit institutions, branches of foreign banks shall stipulate the inventory of cash at automatic teller machine, automatic deposit machine or at professional divisions with fund within the system.
Article 63. The inventory council, the council for checking, counting and classifying types of money of the Central vault
1. The Inventory Council for the preservative Fund for issuance, precious assets, valuable papers at the Central vault periodically at 0 o'clock 01 January and 01 July shall be decided to set up by the Governor of the State Bank, including following members:
a) Chairperson of the Council: Director of Internal Audit Department;
b) Members: Director of the Financial - Accounting Department, Director of the Department of Issuance and Treasury.
2. The Inventory Council for the preservative Fund for issuance, precious assets, and valuable papers at the Central vault periodically at 0 o'clock first day monthly shall include following members:
a) Chairperson of the Council: Director of the Department of Issuance and Treasury or Head of Sub-department of Issuance and Treasury;
b) Members: Head of Accounting-Financial Department, Head of the Vault, controller.
3. The Council for checking, counting and classifying types of money at the Central vault shall be decided to set up by the Director of the Department of Issuance and Treasury, including members as follows:
a) Chairperson of the Council: Director of the Department of Issuance and Treasury or Head of the Sub-department of Issuance and Treasury;
b) Members: Head of Accounting-Financial Department, Head of the Vault, Head of Money Destroying Division and controller.
4. The Inventory Council, the Council for checking, counting and classifying types of money of the Central vault are entitled to gather a number of assistants based on a decision of the Chairperson of the Council.
The Council shall make a minute for checking, counting and classifying types of money or a minute for inventory and dealing with the excess, deficiency of cash, precious assets or valuable papers in accordance with prevailing regulations.
SECTION 2. DEALING WITH THE EXCESS, DEFICIENCY OF CASH, PRECIOUS ASSETS OR VALUABLE PAPERS
Article 64. Dealing with the excess, deficiency of cash, precious assets or valuable papers in checking, counting and packing
In case of deficiency of cash, precious assets or valuable papers according to the minutes of the Council for checking, counting and classifying types of money, the Inventory Council under the provisions of this Circular, the person named on the seal of bundles, bags, boxes, sacks or casks of money, precious assets or valuable papers must compensate 100% of the deficient asset value. In case of recidivism, depending on the seriousness, they shall be subject to discipline in accordance with current provisions. Serious cases will be handled in accordance with legal provisions. For case where the amount of money in the cash bundle, bag, box, pack, and cask is excessive, that excessive amount shall be recorded as an operational receipt of the bank whose name is stated in the seal.
2. Credit institutions, branches of foreign banks shall base on Clause 1 of this Article to stipulate within its system the dealing with the excess or deficiency of sheets (or pieces) in money bundles (bags) delivered and received in the banking sector according to a bundle which is full of 10 sheaves sealed or a sack of coins sealed.
Article 65. Dealing with the excess or deficiency of cash, precious assets or valuable papers preserved in the vault, transaction counter or on the way of transport
1. Cases detected excess or deficiency of cash, precious assets or valuable papers in the vault, transaction counter or during the process of transport, the Director must decide on inventory of all related assets. Director, Head of related departments or committees or divisions of Accounting, Controlling, Treasury must directly review, inspect, make records, record books and prosecute individual obligations of person who are assigned to preserve assets and obligations of relevant persons to timely recover the entire lost and deficient value of assets.
2. Cases of deficiency or lost of cash, precious assets or valuable papers worth VND 50 (fifty) million or more or cases of deficiency or lost of cash under the reserve fund for issuance, it is required to report to the higher level under the vertical system (if any); credit institutions or branches of foreign banks shall report to branches of the State Bank, branches of the State Bank shall report to the State Bank (the Department of Issuance and Treasury) within 24 hours.
3. For the cases of loss of money of which there are signs proving that evildoers have broken into to steal, rob assets; or due to the embezzlement or taking advantage (with component elements of a crime), the place of action must be kept intact and reported to the public security agency
Article 66. Dealing with the deficiency or loss of money due to negligence in profession
1. In case of negligence in delivery and receipt, check, counting and preservation leading to a deficiency or loss of cash, precious assets or valuable papers, it is required to pay compensation for the entire damage and to be handled in accordance with legal provisions.
2. For cases which are under the State Bank, it is required to set up a Council for settlement of compensation to handle material responsibilities.
Article 67. Handling cases of deficiency or loss of money due to subjective reasons
1. In case where the Director and persons, who are responsible for the management, supervision, security assurance of cash, precious assets, valuable papers, fail to complete their duties, resulting in the deficiency, loss of money in the vault or enable their employees to embezzle, take advantage or steal assets, they shall be disciplined under provisions of laws; where they have jointly material responsibility in the loss of money, assets, they must compensate; or they shall be prosecuted for criminal liability
2. If the officers, employees who are in charge of treasury work, embezzle, take advantage to steal cash, precious assets, valuable papers, they shall be subject to the compensation for 100% of the value of the deficiency assets and be dismissed; or they shall be prosecuted for criminal liability
Chapter 6.
ORGANIZATION OF IMPLEMENTATION
Article 68. Rights and benefits for the vault staff
The officers and staff who are responsible for managing, preserving, transporting cash, precious assets or valuable papers and police officers responsible for protective tasks who achieve merit, protect assets bravely shall be awarded
The officers and staff working in the vault as prescribed in this Circular shall be entitled to enjoy responsibility allowance; harmful and heavy work allowance; feeding-up allowances for harmfulness in kind; be equipped with personal protection equipment… and other rights and benefits in accordance with provisions of the State and the branch.
Article 69. Report on the work of vault safety
State Bank branches, credit institutions and branches of foreign banks shall prepare annual report on the performance of the treasury safety work according to contents in this Circular. Report of the credit institutions, branches of foreign banks shall be sent to the State Bank branch in the local area and the credit institution, branches of foreign banks of the superior level (if any). State Bank branches, credit institutions and branches of foreign banks shall sum up reports and send to the State Bank (Department of Issuance and Treasury) before 15 January of the following year
Article 70. Responsibilities of relevant units of the State Bank
1. Director of the Department of Issuance and Treasury shall be responsible for guiding and checking the implementation of this Circular.
2. Director of Internal Audit Department shall be responsible for guiding the control of organizing the implementation within the system of the State Bank.
3. Chief of Banking inspection and supervision shall be responsible for inspecting the organization of implementation of this Circular by credit institutions and branches of foreign banks.
Article 71. Responsibilities of credit institutions, branches of foreign banks
Credit institutions, branches of foreign banks shall base on provisions in this Circular to stipulate and to guide the implementation within their systems in compliance with operational form, organizational structure of their units and bear obligations in ensuring safety for cash, assets; organize the control over the implementation within the system.
Chapter 7.
IMPLEMENTATION PROVISIONS
Article 72. Implementation effect
1. This Circular shall come into force on February 20, 2014.
2. From the effective date of this Circular, the following documents shall cease to be effective;
a) Decision No. 60/2006/QD-NHNN dated December 28, 2006, of the Governor of State Bank, promulgating the Regime for the delivery, receipt, preservation and transportation of cash, precious assets and valuable papers;
b) Decision No. 27/2007/QD-NHNN dated June 21, 2007 on the amendment, supplementation of a number of Articles of the Regime for the delivery, receipt, reservation and transportation of cash, precious assets and valuable papers promulgated in Decision No. 60/2006/QD-NHNN ;
c) Circular No. 21/2011/TT-NHNN dated August 30, 2011 on the amendment, supplementation of Clause 5 of Article 3 of the Regime for the delivery, receipt, reservation and transportation of cash, precious assets and valuable papers promulgated in Decision No. 60/2006/QD-NHNN .
Article 73. Responsibilities in organization of implementation
Head of Office, Director of the Department of Issuance and Treasury, Director of the Transaction Service of the State Bank, Heads of units under the State Bank, Directors of branches of the State Bank in provinces or centrally-run cities, Chairpersons of the Management Boards, Chairpersons of the Member Councils, the General Directors (or Directors) of credit institutions, branches of foreign banks shall be responsible for organizing the implementation of this Circular.
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