THE
GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
70-CP
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Hanoi, July 11, 1994
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DECREE
ON
ESTABLISHING THE STATE AUDIT AGENCY
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government on the 30th of September, 1992;
In order to strengthen State control over the management and use of the State
budget and property;
At the proposals of the Minister of Finance and the Minister-Chairman of the
Government Commission for Organization and Personnel,
DECREES:
Article 1.- To establish
the State Audit Agency to assist the Prime Minister in performing the function
of control and certifying the correctness and lawfulness of the accounting
documents and statistics, and the financial statements of the agencies,
specialized units and economic establishments of the State and the people's and
social organizations with State budget allocations.
Article 2.-
The State Audit Agency has the following main tasks and powers:
1. To draft the annual audit
program and plan to submit to the Prime minister for approval and to implement
them. To report periodically to the Prime Minister about the implementation of
the audit program and plan.
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3. To certify, assess and pass
judgment on the accounting documents and statistics and financial statements
which have been audited, and be responsible before law for the assessment,
judgment and certification.
4. Through audit work, to advise
units whose errors and mistakes have been corrected during the audit to help
them adjust their work in financial management and accounting; to make
recommendations to the competent authority to deal with acts of violation of
the State regime of accounting and finance; to recommend the Prime Minister to
make necessary changes and improvement in the regime of financial management
and accounting.
5. In carrying out its tasks,
the State Audit Agency shall obey only the law and the professional methods
provided for by the State; it is authorized to request the audited and
concerned units to provide the necessary information and documents to be used
in the audit.
In case differences of opinion
exist within the audit team or among the auditors, the State Audit Agency shall
consider and make the final conclusion.
6. To manage the files and
documents already audited in accordance with State provision; to maintain
secrecy of the accounting documents and statistics and operation of the audited
units.
7. To manage and organize the
apparatus, personnel and material basis of the system of State audit in
accordance with Government provision.
Article 3.-
The State Audit Agency is headed by the State Auditor General who is assisted
by the Deputy State Auditors General. The State Auditor General and the Deputy
State Auditors General are appointed and dismissed by the Prime Minister. The
State Auditor General is accountable to the Prime Minister for all the State
audit work; the Deputy State Auditors General are responsible before the State
Auditor General for their assigned tasks.
When the need arises, the State
Audit Agency is authorized to set up an Audit Council to evaluate audit
reports. The Audit Council is to be established by decision of the State
Auditor General who also sets its working procedure.
The State Audit Agency has its
own seal and bank account; its operating budget is drawn from the State budget.
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1. The audit of the State
budget,
2. The audit of the investments
in capital construction and the Government programs and projects in loan, debt
and aid,
3. The audit of the State
enterprises,
4. The audit of the special
programs (security, national defense, national reserve, etc.),
5. The Office of the State Audit
Agency.
Units 1 to 4 have Chief
Auditors, Deputy Chief Auditors; the Office has Director and Deputy Directors.
The State Auditor General shall appoint and dismiss personnel to the
above-stipulated posts.
The concrete functions and tasks
of the above-stipulated units shall be determined by the State Auditor General.
Article 5.-
The State Auditor General is responsible for submitting to the Prime Minster
for issuance of the regulation on organization and operation of the State Audit
Agency, and the statute for operation of the audit workers.
Article 6.-
The Ministry of Finance is responsible for submitting to the Government for
issuance of the audit standards.
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The State Auditor General, the
ministers, the heads of the agencies at ministerial level, the heads of the
agencies attached to the Government, the presidents of the People's Committees
of the provinces and cities directly under the Central Government, and the
heads of the units and organizations with State budget allocations are
responsible for implementing this Decree.
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Vo Van Kiet