Decision No. 05/2006/QD-BTC On the Functions, Duties, Authorities, and Organizational Structure of the Ministry of Finance Inspectorate

Pursuant to …;

Regarding the provisions on the functions, tasks, powers, and organizational structure of the State Audit Office under the Ministry of Finance

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THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 81/2005/ND-CP dated June 22, 2005 of the Government on the organization and operation of financial audits;

Considering the proposal of the Director of the Cadre and Civil Servant Department and the Head of the State Audit Office under the Ministry of Finance,

DECISION:

Article 1. The State Audit Office under the Ministry of Finance (hereinafter referred to as the State Audit Office) is an agency within the financial audit system, a unit under the Ministry of Finance, performing the function of administrative inspection for organizations and individuals directly managed by the Ministry of Finance and specialized inspections within the scope of state management of the Ministry of Finance.

The State Audit Office is directly guided by the Minister of Finance, while operating according to the guidance of the State Audit Office under the Government as prescribed. The State Audit Office has its own seal and bank account at the National Treasury as prescribed by law.

Article 2. Tasks and powers of the State Audit Office

1. To take the lead, participate, and coordinate in drafting normative legal documents as required by the state management of the Ministry of Finance.

2. To guide, inspect, and urge departments and units in the finance sector to build and implement inspection and audit programs and plans, post-inspection and audit handling procedures and practices; organize training and guidance on financial inspection and audit practices.

3. To provide guidance on inspection business activities for the State Audit Offices of the General Taxation Department, the General Customs Department, and the Securities Commission (hereinafter referred to as the State Audit Offices); to guide and inspect units and organizations under the Ministry of Finance in implementing legal regulations on inspection and audit work; to provide guidance on specialized inspection practices for the State Audit Offices of the Provincial Departments of Finance.

4. To inspect the implementation of policies and laws, and tasks of agencies and units directly managed by the Ministry of Finance.

5. To inspect compliance with specialized laws by agencies, organizations, and individuals within the scope of state management of the Ministry of Finance.

6. Administer administrative penalties according to the law on administrative violation handling.

7. To handle violations of laws within the jurisdiction or to propose competent state authorities to handle such violations in the field of finance. To propose competent state authorities to suspend the enforcement or revoke regulations contrary to normative legal documents, or to propose amendments and supplements to systems and policies that are no longer appropriate... discovered through financial inspection and audit activities.

8. To monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions made by the State Audit Office under the Ministry of Finance.

9. To perform tasks of handling complaints and reports, and tasks of prevention and struggle against corruption as prescribed by law.

10. To compile and report on the results of inspection work, complaint and report resolution, prevention and combating corruption within the scope of state management of the Ministry of Finance.

11. To perform other tasks and powers as prescribed by law and the Minister of Finance.

Article 3. Tasks and powers of the Head of the State Audit Office

1. To direct and manage the operations of the State Audit Office in performing the tasks and powers stipulated in Article 2 of this Decision.

2. To perform the tasks and powers stipulated in Article 26 of the Inspection Law, Article 14 of Decree No. 41/2005/ND-CP dated March 25, 2005, and Article 9 of Decree No. 81/2005/ND-CP dated June 22, 2005 of the Government.

3. To submit to the Minister of Finance for decision or decide within his authority the establishment of inspection teams, appointment of Inspectors, and the recruitment of inspection collaborators as prescribed by law.

4. To coordinate with the heads of units and organizations under the management of the Ministry of Finance to submit to the competent authority for decision on the appointment and removal of inspection positions as prescribed.

5. To perform other tasks assigned by the Minister of Finance.

Article 4. The State Audit Office has a Head of the State Audit Office and several Deputy Heads of the State Audit Office.

The Head of the State Audit Office is responsible for comprehensive management of civil servants of the State Audit Office; organizing study and training to improve their qualifications; managing finances and assets allocated according to state regulations; being accountable to the Minister of Finance for all activities of the State Audit Office; being accountable to the Chief Inspector regarding inspection work and practices. The Deputy Heads of the State Audit Office assist the Head in directing and managing areas of work and are accountable to the Head for the tasks they are assigned.

The organizational structure of the State Audit Office includes:

- The General Affairs Department.

- The Complaints and Reports Management Department (shortened as the Complaints Department).

- The Post-Inspection Handling Department.

- The Budget Inspection Department (shortened as Inspection Department 1).

- The Investment Capital Construction Inspection Department (shortened as Inspection Department 2).

- The Administrative and Public Service Financial Inspection Department (shortened as Inspection Department 3).

- The Corporate Financial Inspection Department (shortened as Inspection Department 4).

- The Price Inspection Department (shortened as Inspection Department 5).

- The Compliance with Inspection, Audit, Thrift, Anti-Corruption, and Anti-Embezzlement Laws Inspection Department (shortened as Inspection Department 6).

- The Representative Office of the State Audit Office under the Ministry of Finance in Ho Chi Minh City.

- The Financial Inspection Magazine.

Specific tasks of the departments, the Representative Office of the State Audit Office in Ho Chi Minh City, and the Financial Inspection Magazine are defined by the Head of the State Audit Office.

Inspectors under the State Audit Office mainly perform their duties according to the staff system and the regulations for inspection teams; the Head of the State Audit Office is responsible for organizing work and assigning tasks to Inspectors in accordance with their civil servant rank and professional competence, ensuring the fulfillment of assigned tasks.

Article 5. This Decision takes effect 15 days from the date of publication in the Official Gazette. Previous regulations contrary to this Decision are abolished.

Article 6. The Head of the State Audit Office under the Ministry of Finance, the Director of the Cadre and Civil Servant Department, the Head of the Ministry of Finance's Office, the heads of related agencies, units, and organizations are responsible for implementing this Decision./.