Decree No. 02/2015/ND-CP amends and supplements certain articles of Decree No. 162/2006/ND-CP dated December 28, 2006 of the Government on salary systems, uniforms, and preferential treatment for officials, civil servants, and employees of the State Audit Agency.

DECREE

Amending and supplementing certain articles of Decree No. 162/2006/NĐ-CP dated December 28

2006 of the Government on salary system, system

uniforms for officials, civil servants, and employees of the State Audit Office,

The State and preferential treatment for state auditors

______________________

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly approving the salary scale and position allowances for leaders of the State Audit Office; the salary scale, allowances, and uniforms for officials and civil servants of the State Audit Office; and preferential treatment for state auditors;

Pursuant to Resolution No. 794/2009/NQ-UBTVQH12 dated June 22, 2009 of the Standing Committee of the National Assembly amending and supplementing preferential treatment for officials, civil servants, and workers 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;

Pursuant to Resolution No. 670a/2013/NQ-UBTVQH13 dated October 14, 2013 of the Standing Committee of the National Assembly amending the percentage to be deducted and used from the amount discovered and recommended by the State Audit Office as stipulated in Resolution No. 794/2009/NQ-UBTVQH12 dated June 22, 2009 of the Standing Committee of the National Assembly;

At the proposal of the Minister of Finance,

The Government promulgates this Decree amending and supplementing certain articles of Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government on the salary system, uniform system 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)

Article 1. Amending and supplementing certain articles of Decree No. 162/2006/NĐ-CP which has been amended and supplemented by Decree No. 32/2011/NĐ-CP dated May 16, 2011 of the Government on amending and supplementing certain articles of Decree No. 162/2006/NĐ-CP

1. "Article 1. Scope of Regulation

This Decree regulates the salary system, uniform system for officials, civil servants, and employees of the State Audit Office, and preferential treatment for officials, civil servants, and workers under the State Audit Office."

2. "Article 2. Applicability

This Decree applies to officials, civil servants, employees, and workers under the State Audit Office, including:

1. Leadership positions of the State Audit Office and specialized and professional positions in the auditing sector as stipulated in Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly approving the salary scale and position allowances for leaders of the State Audit Office; the salary scale, allowances, and uniforms for officials and civil servants of the State Audit Office; and preferential treatment for state auditors (hereinafter referred to as Resolution No. 1003/2006/NQ-UBTVQH11).

2. Officials, civil servants, employees, and workers not covered by Clause 1 of this Article."

3. "Article 5. Preferential Treatment for Officials, Civil Servants, and Workers Under the State Audit Office

1. Annually, based on the results of audit recommendations, the State Audit Office shall deduct 5% of the amount discovered and recommended by the State Audit Office, including:

a) Additional tax, fee, and other revenue collected and deposited into the state budget;

b) Amounts improperly spent from the state budget that have been returned to the state budget;

c) Amounts improperly spent from the state budget that have been reduced from the budget expenditure of the following year.

2. The 5% fund shall be used for the following purposes:

a) Encouragement and reward for officials, civil servants, and workers of the State Audit Office not exceeding 0.8 times the rank salary and position allowance, exceeding the ceiling and occupational allowance;

b) The remaining funds after providing encouragement and rewards for officials, civil servants, and workers of the State Audit Office shall be used for investment in infrastructure and to enhance the operational capacity of the auditing sector."

Article 2. Effective Date

1. This Decree takes effect from February 16, 2015.

2. Abolishing Decree No. 32/2011/NĐ-CP dated May 16, 2011 of the Government on amending and supplementing certain articles of Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government on the salary system, uniform system for officials, civil servants, and employees of the State Audit Office, and preferential treatment for state auditors.

3. Preferential treatment for officials, civil servants, and workers under the State Audit Office shall be implemented from the date Resolution No. 794/2009/NQ-UBTVQH11 dated June 22, 2009 of the Standing Committee of the National Assembly takes effect.

4. The basis for deducting 5% of the State Audit Office's funds is the amount actually deposited into the state budget from 2011 according to the State Audit Office's recommendations.

Article 3. Responsibility for Implementation

1. The Ministry of Finance is responsible for guiding the establishment and use of the 5% fund from the amount discovered and recommended by the State Audit Office.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and the Chief State Auditor are responsible for implementing this Decree./.