How are Accounting Tasks for Civil Judgment Enforcement Regulated?
The duties of civil judgment enforcement accounting are specified in Article 7 of Circular 78/2020/TT-BTC. To be specific:
- Duties of accounting at the Department and Sub-Department of Civil Judgment Enforcement
+ Collect and process accounting information and data regarding civil judgment enforcement activities and the management of money, assets, and exhibits during the enforcement process of the unit. Open accounting books and record arising economic and financial transactions according to conformable.
+ Inspect and supervise the collections from subjects; disbursements, reimbursements to subjects; payments to the state budget; the situation of fund entry, fund exit, and management of temporarily seized assets and exhibits during enforcement; detect and prevent violations of financial and accounting laws in civil judgment enforcement.
+ Monitor, supervise and manage the collections related to enforcement as carried out by detention facilities.
+ Periodically match the details of receipts and disbursements, money and assets entries and exits in the accounting books with each enforcement file of the Executor (if arising) on a monthly, quarterly, and yearly basis to promptly and definitively handle any outstanding or discrepancies according to conformable legal regulations on accounting, finance, and civil judgment enforcement. For completed enforcement files, it must be matched before approving the storage of the files.
+ Prepare and submit timely and fully operational reports on civil judgment enforcement, financial reports as required; in the case of the Department of Civil Judgment Enforcement, in addition to preparing reports arising in the province, it must also compile data and prepare overall civil judgment enforcement operational reports for the entire province and submit them to the General Department of Civil Judgment Enforcement, Ministry of Justice.
+ Analyze accounting information and data regarding enforcement to assist the Head of the Civil Judgment Enforcement agency and superior management agencies in understanding the situation of money, assets, exhibits management, as well as the enforcement activities of the unit.
+ The Department of Civil Judgment Enforcement is responsible for guiding and inspecting the implementation of financial policies, accounting operations of civil judgment enforcement at subordinate units.
- Duties of accountants at the General Department of Civil Judgment Enforcement, Ministry of Justice
+ Guide and inspect the implementation of civil judgment enforcement accounting operations at subordinate Civil Judgment Enforcement agencies.
+ Summarize operational reports of civil judgment enforcement from the Departments of Civil Judgment Enforcement to report to the Leaders of the Ministry of Justice.
+ Analyze accounting information and data on enforcement to assist the Leaders of the Ministry of Justice in understanding the operation and results of receipts and disbursements of civil judgment enforcement in the entire system.
- In the event of changes in Accountant, Chief Accountant, Head of the unit, or authorized person responsible for accounting operations of enforcement, the unit must organize a handover according to regulations. At the conclusion of the handover, a handover record must be prepared, detailing the financial situation of enforcement operations, including: cash remaining, money deposited in banks and the treasury; collected amounts to be paid, amounts paid, and remaining amounts payable to the enforcement beneficiary according to each enforcement decision; amounts paid to the state budget; amounts collected and disbursed regarding enforcement according to each enforcement decision. It is also necessary to hand over unresolved accounting tasks and all related accounting documents of collections and disbursements of each enforcement decision. The handover record must be signed by all involved parties and witnessed by the Head of the unit.
Respectfully.
