In particular, regarding the handover of construction investment and procurement documents to serve the monitoring and accounting of assets, the Department of Finance requests agencies, organizations and units to review and make statistics of all assets under management and use that originated from the transfer received from other units.
In case the assets to be handed over for use do not have construction or procurement investment documents, the agencies, organizations and units shall contact the construction or procurement investor to complete the handover procedures and manage all documents related to the formation of the assets. The relevant agencies, organizations and units must make a handover record according to regulations.
Determining the value of land use rights is carried out according to Articles 101, 102, 103 of Decree 151/2017/ND-CP dated December 26, 2017 of the Government detailing a number of articles of the Law on Management and Use of Public Assets.
The Department of Finance also guides provincial agencies, organizations and units in establishing public ownership of assets donated by organizations and individuals, transferring ownership; list of specific fixed assets; determining the value of assets discovered in excess during inventory without records determining purchase price or construction price; management, use and exploitation of transport infrastructure assets, clean water infrastructure.
The above guidance is intended to reflect public asset data to serve the general asset inventory work under the direction of the Government and the Ministry of Finance. The inventory time (the time to close the inventory data) is January 1, 2025.
Pursuant to Resolution No. 74/2022/QH15 dated December 6, 2022 of the National Assembly, Decision No. 213/QD-TTg dated March 1, 2024 of the Prime Minister approving the project on general inventory of public assets at agencies, organizations, units and infrastructure assets invested and managed by the State, Decision No. 798/QD-BTC dated April 5, 2024 of the Minister of Finance on promulgating the plan to implement Decision 213, the Ministry of Finance has piloted the inventory of public assets at a number of ministries and localities. Based on the issues arising through the pilot, the Ministry has sent documents to agencies, organizations, units and localities nationwide for unified implementation.
Source: https://baohaiduong.vn/so-tai-chinh-hai-duong-de-nghi-cac-co-quan-to-chuc-thong-ke-tai-san-cong-do-don-vi-khac-ban-giao-388323.html
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