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

JOINT CIRCULAR

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

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

I. SCOPE OF REGULATION

This Circular provides guidance on the implementation of the salary system, including the application of the minimum wage, salary adjustment, position allowances, promotion of 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 State Audit Office leaders; the salary table, allowances, and uniforms for State Audit Office officials and civil servants; 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 the salary system 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 professional and technical positions within the State Audit Office as specified in Resolution No. 1003/2006/NQ-UBTVQH11, including:

1.1. State Auditor General;

1.2. Deputy State Auditor General;

1.3. Civil servants holding leadership positions at the Department and Division levels of the State Audit Office, including:

a) Department Heads, Audit Chiefs, and equivalents;

b) Deputy Department Heads, Deputy Audit Chiefs, and equivalents;

c) Division Chiefs and equivalents;

d) Deputy Division Chiefs and equivalents;

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 State Audit Law, recorded with the additional code 06.233.

1.5. Civil servants under the State Audit Office classified under the group rank tables (type A1, type A2, and type A3) issued together with Resolution No. 1003/2006/NQ-UBTVQH11.

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

III. IMPLEMENTATION OF THE SALARY SYSTEM

1. Application of the general minimum wage:

Officials, civil servants, and employees under the State Audit Office as defined in Section II of this Circular shall apply the provisions on the general minimum wage for each period as stipulated in the Government's Decrees and guiding circulars of competent authorities.

2. Salary classification, leadership position allowances, promotion of salary grades, and seniority allowances exceeding the standard:

2.1. Principles of salary classification:

a) Officials, civil servants, and employees under the State Audit Office as defined in Section II of this Circular shall implement the principles of salary classification 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 cases of being transferred from military forces, cryptogram units, 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 Deputy State Auditor General) appointed to the state auditor rank shall be classified according to the state auditor rank corresponding to the rank code specified in Clause 1.4, Section II of this Circular, where the probationary state auditor rank (code 06.233) shall be classified according to civil servant type A1. When ceasing to perform auditing duties for other tasks according to the decision of the competent authority, they must be reclassified according to the guidance provided in Clause 5, Section III of Circular No. 79/2005/TT-BNV.

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

a) The State Auditor General shall implement salary classification 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 State Auditor General issued together with Resolution No. 1003/2006/NQ-UBTVQH11. The classification of salary grade for the position of State Auditor General or when ceasing to hold the position of State Auditor General shall be examined and decided by the competent authority managing the position of State Auditor General.

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

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

c) Officials, civil servants, and employees under the State Audit Office outside the provisions of points a and b, Clause 2.2 of this section shall implement salary classification, promotion of salary grades (including seniority allowances exceeding the standard, if applicable) according to the rank and grade of civil servants and employees appointed. In case of appointment to a leadership position, they shall enjoy leadership position allowances as follows:

The leadership position equivalent to the provision 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.

d) Leadership position allowances for the leadership positions specified in points b and c, Clause 2.2 of this section shall be implemented according to the guidance provided in Circular No. 02/2005/TT-BNV dated January 5, 2005 of the Ministry of Home Affairs guiding the implementation of the leadership position allowance system for officials, civil servants, and employees, and Circular No. 83/2005/TT-BNV dated August 10, 2005 of the Ministry of Home Affairs guiding amendments and supplements to the promotion of salary grades and various salary allowances for officials, civil servants, and employees (hereinafter referred to as Circular No. 83/2005/TT-BNV).

d) The system for regular salary increments, early salary increments, and seniority allowances exceeding the ceiling for the subjects specified in points b and c of Clause 2.2 herein shall be implemented in accordance with the Circulars: Circular No. 03/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of the system for regular salary increments and early salary increments for civil servants and public officials; Circular No. 04/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs guiding the implementation of the system for seniority allowances exceeding the ceiling for civil servants and public 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 Organization:

a) Civil servants and public officials under the State Audit Organization, upon being promoted or transferred to a new rank pursuant to the decision of the competent authority, shall implement the adjustment of rank and salary grade according to the guidance provided in Clauses 4 and 5 of Section III of Circular No. 79/2005/TT-BNV.

b) In cases where they are accepted, recruited, transferred, or rotated (hereinafter referred to collectively as being transferred) to work in auditing activities under the State Audit Organization, the salary adjustment shall be carried out as follows:

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

If they have not been appointed to the ranks of state auditors by the competent authority, the salary adjustment into the administrative civil servant rank shall be carried out according to the guidance provided in Clauses 6, 7, 8, 9, and 10 of Section III of Circular No. 79/2005/TT-BNV. When they meet the conditions for appointment to the state auditor ranks, the transfer to the auditor ranks shall be carried out according to the guidance provided in Clause 5 of Section III of Circular No. 79/2005/TT-BNV.

The appointment to the ranks of state auditors for the cases specified in point b above shall be carried out in accordance with Article 28 of the Law on State Audit.

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

3.1. Recipients and levels of occupational allowances:

3.2. The recipients specified in Clause 3.1 above shall not enjoy occupational allowances in the following cases:

a) Being relieved of duty, retiring, resigning, taking leave, or being transferred to another agency not under the State Audit Organization;

b) During periods of working abroad, studying abroad, or training abroad receiving 40% of their salary as stipulated in Clause 4 of Article 8 of Decree No. 204/2004/NĐ-CP;

e) Suspension of work.

d) During continuous periods of personal leave without pay lasting one month or more;

UNIFORM SYSTEM FOR STATE AUDIT OFFICIALS, CIVIL SERVANTS, AND STAFF

State Audit officials, civil servants, and staff currently working at the State Audit Office shall be provided uniforms as follows:

3.3. In cases where they are appointed to a higher auditor rank (promotion), if the total amount of salary plus occupational allowances at the newly appointed rank is lower than the total amount of salary plus occupational allowances at the previous rank, the difference between the total amount of salary plus occupational allowances at the previous rank and the total amount of salary plus occupational allowances at the newly appointed rank shall be retained until they receive the next consecutive salary increment at the appointed rank or receive seniority allowances exceeding the ceiling.

3.4. The funds for implementing the system of occupational allowances for state auditors shall be allocated in the annual budget of the State Audit Organization.

4. In addition to the systems stipulated in Clauses 1, 2, and 3 of Section III herein, depending on specific subjects, civil servants and public officials under the State Audit Organization shall also apply the provisions regarding salary allowances, salary payment systems, salary management, and income as stipulated in Decree No. 204/2004/NĐ-CP and the circulars guiding these provisions by the competent authorities.

IV. EFFECTIVE DATE OF IMPLEMENTATION

1. This Circular shall take effect 15 days after its publication in the Official Gazette.

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

Any difficulties encountered during implementation should be reported to the Ministry of Home Affairs for coordination with the Ministry of Finance to study and resolve them./.