Joint Circular No. 01/2007/TTLT-BNV-BTC guides the implementation of salary regulations for officials, civil servants, and employees of the State Audit Agency.

JOINT CIRCULAR

Guidelines for Implementing Salary Regulations for Officials, Civil Servants, and Employees of the State Audit Office

Pursuant to Clause 1, Article 6 of Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government on salary regulations, uniform allowances, and preferential treatment for officials, civil servants, and employees of the State Audit Office (hereinafter referred to as Decree No. 162/2006/NĐ-CP), the Ministry of Home Affairs and the Ministry of Finance provide guidelines for implementing salary regulations for officials, civil servants, and employees of the State Audit Office as follows:

I. SCOPE OF REGULATION

These Circulars guide the implementation of salary regulations including: applying the general minimum wage, transferring salary grades, position allowances, increasing salary grades, and various salary allowances for officials, civil servants, and employees of the State Audit Office as stipulated in Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly approving the salary table and position allowances for leaders of the State Audit Office; the salary table, allowances, and uniforms for officials and civil servants of the State Audit Office; preferential treatment for state auditors (hereinafter referred to as Resolution No. 1003/2006/NQ-UBTVQH11); Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary regulations for officials, civil servants, employees, and armed forces (hereinafter referred to as Decree No. 204/2004/NĐ-CP); and Decree No. 162/2006/NĐ-CP.

II. APPLICABLE OBJECTS

1. Leadership positions at the State Audit Office and specialized technical positions in the auditing sector as stipulated in Resolution No. 1003/2006/NQ-UBTVQH11, including:

1.1. Chief State Auditor;

1.2. Deputy Chief State Auditor;

1.3. Civil servants holding leadership positions at the department and division level of the State Audit Office, including:

a. Department heads, audit chiefs, and equivalent positions;

b. Deputy department heads, deputy audit chiefs, and equivalent positions;

c. Division chiefs and equivalent positions;

d. Deputy division chiefs and equivalent positions;

1.4. State Auditors, including:

a. Senior State Auditor (code 06.041);

b. Principal State Auditor (code 06.042);

c. State Auditor (code 06.043);

d. Probationary State Auditor: The position of Probationary State Auditor is a new civil service rank added according to point a, Clause 2, Article 27 of the Law on State Audit, with the additional code 06.233.1.5. Civil servants within the State Audit Office classified under the group of positions (type A1, type A2, and type A3) issued together with Resolution No. 1003/2006/NQ-UBTVQH11.

2. Officials, civil servants, and employees outside the provisions of Clause 1, Section II of this Circular who are included in the payroll establishment (including employees of public institutions) within the State Audit Office.

III. IMPLEMENTATION OF SALARY REGULATIONS

1. Application of the general minimum wage:

Officials, civil servants, and employees within the State Audit Office as specified in Section II of this Circular shall apply the provisions on the general minimum wage for each period as stipulated in the Government's Decree and guiding Circulars issued by competent authorities.

2. Salary grading, leadership position allowances, promotion, and seniority allowances exceeding the standard:

2.1. Principles of salary grading:

a. Officials, civil servants, and employees within the State Audit Office as specified in Section II of this Circular shall implement the principles of salary grading as stipulated in Section II of Circular No. 79/2005/TT-BNV dated August 10, 2005 of the Ministry of Home Affairs guiding the transfer of salary grades for officials, civil servants, and employees when changing jobs and other cases of transfer from military, cryptologic, and state-owned enterprises to work in state agencies and public institutions (hereinafter referred to as Circular No. 79/2005/TT-BNV).

b. Civil servants (including the position of Deputy Chief State Auditor) appointed to the rank of state auditor shall be graded according to the corresponding rank of state auditor based on the rank code stipulated in Clause 1.4, Section II of this Circular, where the probationary state auditor rank (code 06.233) shall be graded according to the A1 category civil servant. When ceasing to perform auditing duties for other tasks according to the decision of the competent authority, they must be transferred to another rank according to the guidance provided in Clause 5, Section III of Circular No. 79/2005/TT-BNV.

2.2. Implementation of salary grading, leadership position allowances, promotion, and seniority allowances exceeding the standard:

a. The Chief State Auditor shall implement salary grading according to the term of office, grade 1 with a coefficient of 9.70 and grade 2 with a coefficient of 10.30 as stipulated in the salary table of the Chief State Auditor issued together with Resolution No. 1003/2006/NQ-UBTVQH11. The grading of the salary for the position of Chief State Auditor or when ceasing to hold this position shall be decided by the competent authority managing the position of Chief State Auditor.

b. Deputy Chief State Auditor shall implement salary grading, promotion (including seniority allowances exceeding the standard, if applicable) according to the civil servant rank (category A3) and enjoy leadership position allowance with a coefficient of 1.30.

In case of appointment to the rank of senior state auditor, they shall be graded into the senior state auditor rank (code 06.041). If not appointed to the rank of senior state auditor, they shall be graded into the senior specialist rank (code 01.001).

c. Officials, civil servants, and employees within the State Audit Office outside the provisions of point a and point b of Clause 2.2 of this section shall implement salary grading, promotion (including seniority allowances exceeding the standard, if applicable) according to the assigned civil servant or employee rank. In case of appointment to a leadership position, they shall enjoy leadership position allowances as follows:

The leadership position specified in point c of this section is a leadership position at the same organizational level appointed by the same competent authority according to the law.

The equivalent leadership position as stipulated in point c herein is the leadership position at the same organizational level, appointed by the same competent authority with the power to issue appointment decisions in accordance with the law.

d. The position allowance for leaders specified in points b and c of Clause 2.2 herein shall be implemented in accordance with Circular No. 02/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of the position allowance for leaders for civil servants and officials, and Circular No. 83/2005/TT-BNV dated August 10, 2005, issued by the Ministry of Home Affairs guiding the amendment and supplementation of the regular promotion system and other allowances for civil servants and officials (hereinafter referred to as Circular No. 83/2005/TT-BNV).

đ. The regular promotion system, early promotion, and seniority allowance exceeding the ceiling for the subjects specified in points b and c of Clause 2.2 herein shall be implemented in accordance with Circular No. 03/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of the regular promotion and early promotion systems for civil servants and officials; Circular No. 04/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of the seniority allowance exceeding the ceiling for civil servants and officials, and Circular No. 83/2005/TT-BNV.

2.3. Salary adjustment when changing jobs and cases of being transferred to work at the State Audit Office:

a. Civil servants and officials under the State Audit Office, upon being promoted or transferred to another rank according to the decision of the competent authority, shall implement the salary adjustment according to the guidance provided inClause 4 and Clause 5 Section III Circular No. 79/2005/TT-BNV.

b. In cases where they are accepted, recruited, transferred, or rotated (collectively referred to as being transferred) to work on auditing tasks at the State Audit Office, the salary adjustment shall be carried out as follows:

If they meet the conditions and are appointed to the positions of state auditors by the competent authority, they shall be assigned to the corresponding auditor rank based on the rank code stipulated in Clause 1.4 Section II of this Circular. The grade and salary coefficient of the state auditor ranks shall be determined based on their job and current salary coefficient (including seniority allowance exceeding the ceiling, if applicable) before changing jobs to be adjusted to the appointed state auditor ranks according to the guidance provided inClauses 6, 7, 8, 9, and 10 Section III Circular No. 79/2005/TT-BNV.

If they have not been appointed to the positions of state auditors by the competent authority, they shall be assigned to the administrative civil servant rank according to the guidance provided inClauses 6, 7, 8, 9, and 10 Section III Circular No. 79/2005/TT-BNV. When they meet the conditions for appointment to the state auditor ranks, they shall be transferred to the ranks according to the guidance provided inClause 5 Section III Circular No. 79/2005/TT-BNV.

The appointment to the state auditor ranks for the cases specified in point b herein shall be carried out in accordance with the provisions ofArticle 28 of the State Audit Law.

3. The occupational preference allowance from January 1, 2006, for state auditors includes three levels: 15%, 20%, and 25%, calculated based on the current salary plus the position allowance and seniority allowance exceeding the ceiling (if applicable), shall be implemented as follows:

3.1. Recipients and levels of the occupational preference allowance:

3.2. The subjects specified in Clause 3.1 above shall not be entitled to the occupational preference allowance in the following cases:

a. Resignation, retirement, termination of employment, leave of absence, or transfer to other agencies not under the State Audit Office;

b. Time spent working abroad receiving 40% of the salary as prescribed inClause 4 Article 8 Decree No. 204/2004/NĐ-CP;

c. Time spent attending concentrated training within the country for three consecutive months or more;

d. Time spent on personal leave without pay for one month or more consecutively;

đ. Time spent on sick leave or maternity leave exceeding the period prescribed in the Social Insurance Law;

e. Time spent on suspension of duty.

3.3. In cases where they are appointed to a higher auditor rank (promotion) and the total amount of salary plus the occupational preference allowance at the new rank is lower than that at the old rank, the difference between the total amount of salary plus the occupational preference allowance at the old rank and that at the new rank shall be retained until they receive the next immediate promotion at the newly appointed rank or receive the seniority allowance exceeding the ceiling.

3.4. The funds to implement the occupational preference allowance for state auditors shall be allocated in the annual budget of the State Audit Office.

4. In addition to the systems stipulated in Clause 1, Clause 2, and Clause 3 Section III herein, civil servants and officials under the State Audit Office may also apply the regulations on allowances, salary payment, salary management, and income as prescribed in Decree No. 204/2004/NĐ-CP and the circulars guiding such regulations issued by the competent authorities.

IV. EFFECTIVE DATE OF IMPLEMENTATION

1. This Circular shall take effect fifteen days after its publication in the Official Gazette.

2. The salary system for civil servants and officials stipulated in this Circular shall be implemented from the date Decree No. 162/2006/NĐ-CP takes effect.

During the implementation process, if there are any difficulties, please report them to the Ministry of Home Affairs for coordination with the Ministry of Finance to study and resolve.