Decree No. 05/2019/ND-CP on Internal Audit

DECREE

On internal auditing

________

On the basis of Law on Government Organization dated June 19, 2015;

On the basis of Accounting Law November 20, 2015;

At the proposal of the Minister of Finance;

The Government issues the Decree on internal auditing.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the internal auditing activities in state agencies, public service units, and enterprises.

Article 2. Applicability

1. The objects to which this Decree applies include:

4. Receiving agency

b) People's Committees of provinces and centrally governed cities;

c) Public service units;

d) Enterprises;

đ) Other organizations and individuals related to internal auditing activities.

2. For objects that specialized laws require to carry out internal auditing activities, they shall implement according to such specialized laws. Where specialized laws do not provide for certain contents, those contents shall be implemented in accordance with the provisions of this Decree.

3. The internal auditing activities of credit institutions shall be carried out in accordance with the Law on Credit Institutions, guiding documents of the Law, and guiding documents issued by the State Bank.

4. The internal auditing activities of the State Bank shall be carried out in accordance with the Law on the State Bank, guiding documents of the Law, and guiding documents issued by the State Bank.

Article 3. Explanation of Terms

1. Internal auditor: Is a person who carries out internal auditing activities of the unit.

2. Head of internal auditing: Is a person authorized by the competent authority in accordance with the law or by the unit to be responsible for internal auditing activities of the unit.

3. Related persons of the internal auditor: Are father, mother, foster father, foster mother, father-in-law, mother-in-law, father-in-law, mother-in-law, wife, husband, biological child, adopted child, full brother, full sister, full brother, full sister, brother-in-law, sister-in-law.

Article 4. Objectives of internal auditing

Through inspection, evaluation, and advisory activities, internal auditing provides independent and objective assurances and recommendations on the following matters:

1. The internal control system of the unit has been established and operated appropriately to prevent, detect, and handle risks of the unit.

2. The management processes and risk management processes of the unit ensure efficiency and high performance.

3. The operational goals and strategic, planning, and work objectives achieved by the unit.

Article 5. Basic principles of internal auditing

1. Independence: An internal auditor must not simultaneously undertake tasks within the scope of internal auditing. The unit must ensure that internal auditing is not subject to any interference while performing reporting and evaluation duties.

2. Objectivity: An internal auditor must ensure objectivity, accuracy, honesty, and fairness during the implementation of internal auditing tasks.

3. Compliance with the law and accountability before the law regarding internal auditing activities.

Article 6. Requirements to ensure compliance with basic principles of internal auditing

1. An internal auditor must have an impartial and objective attitude, free from prejudice. An internal auditor has the right and obligation to report on issues that may affect their independence and objectivity related to assigned internal auditing tasks.

2. An internal auditor must ensure independence and objectivity. In cases where independence or objectivity is affected or may be affected, the internal auditor must report to the direct manager or to the entities specified in Clause 4, Article 12 of this Decree or the authorized representatives of these entities.

3. In internal auditing activities, the unit must comply with the following regulations to ensure independence and objectivity, prevent unfairness, prejudice, and conflicts of interest:

a) An internal auditor does not audit internal regulations, policies, procedures, and processes for which they are primarily responsible for establishing;

b) An internal auditor does not have conflicts of rights and economic interests with the audited unit or department; an internal auditor cannot audit a unit or department where the head of that unit or department is a related person;

c) An internal auditor cannot participate in auditing activities or departments for which they are responsible for implementing activities or managing within three years from the date of decision not to perform such activities or manage such departments;

d) The unit must take measures to check and ensure the independence and objectivity of internal auditing activities during the auditing process at the audited unit or department and during the preparation and submission of the audit report;

đ) The scope, cycle, and methods of auditing, as well as the auditing process, must ensure that the audit results reflect the actual conditions of the audited matters;

e) Audit records in the internal audit report must be carefully analyzed based on collected data and information to ensure objectivity.

Article 7. Principles of Professional Ethics for Internal Auditing

1. In the process of performing auditing and consulting work, internal auditors must ensure compliance with and maintain the minimum principles of professional ethics for internal auditing as follows:

a) Integrity: Internal auditors must perform their professional duties with honesty, diligence, and a sense of responsibility; comply with legal regulations and disclose necessary information as required by law and the requirements of internal auditing; refrain from engaging in illegal activities or activities that harm the reputation of the profession or the organization;

b) Objectivity: Internal auditors must demonstrate the highest level of professional objectivity in collecting, evaluating, and communicating information about audited activities and processes. Internal auditors must provide objective assessments of all relevant situations and not be influenced by personal interests or anyone else when making judgments and conclusions;

c) Professional Competence and Due Care: Internal auditors apply their knowledge, skills, and experience in internal auditing. At the same time, they act with due care in accordance with professional standards and techniques;

d) Confidentiality: Internal auditors must respect the values and rights to ownership of provided information and not disclose such information without authorization from competent authorities, except where disclosure is part of their professional responsibility or required by law;

e) Professional Behavior: Internal auditors must comply with laws and related regulations, avoiding any actions that may diminish the reputation of their profession;

2. The head of internal auditing, in addition to ensuring compliance with the ethical principles set out in Clause 1 of this Article, must also take measures to monitor, evaluate, and manage to ensure that internal auditors adhere to the principles of professional ethics for internal auditing.

Chapter II

SPECIFIC PROVISIONS

Section 1

INTERNAL AUDITING WORK

Article 8. Internal Auditing Work for State Agencies

1. Ministries, ministerial-level agencies, and agencies under the Government must conduct internal auditing at ministries, ministerial-level agencies, agencies under the Government, and subordinate units including public service units under ministries, ministerial-level agencies, and agencies under the Government.

2. Provincial People's Committees and municipal people's committees directly under the central government must conduct internal auditing at provincial people's committees, municipal people's committees directly under the central government; specialized agencies under provincial people's committees, municipal people's committees directly under the central government, and public service units under provincial people's committees, municipal people's committees directly under the central government.

3. The implementation of internal auditing work at the units mentioned in Clauses 1 and 2 of this Article must ensure the principle of not increasing staffing levels and not creating new organizational units.

Article 9. Internal Auditing Work for Public Service Units

Public service units that self-fund regular expenses and investment costs, and public service units that self-fund regular expenses: those with a total salary fund, allowances, and contributions based on salaries for the number of current employees (including: existing staff quota, labor contracts under Decree No. 68/2000/NĐ-CP of the Government dated November 17, 2000, and other professional labor contracts) exceeding 20 billion VND annually or employing 200 or more employees must conduct internal auditing work.

Article 10. Internal audit work for enterprises

1. The following units must carry out internal audit work:

a) Listed companies;

b) State-owned enterprises holding more than 50% of the charter capital of the parent company operating under the parent company - subsidiary model;

c) State-owned enterprises acting as parent companies operating under the parent company - subsidiary model.

2. Enterprises not specified in Clause 1 of this Article are encouraged to implement internal audit work.

3. Enterprises specified in this Article may hire independent auditing organizations meeting the conditions for auditing activities as prescribed by law to provide internal audit services. In cases where enterprises hire independent auditing organizations to provide internal audit services, they must ensure the basic principles of internal audit and requirements to ensure compliance with the basic principles of internal audit as stipulated in Articles 5 and 6 of this Decree.

The hiring of internal audit implementation by enterprises under the Ministry of National Defense and the Ministry of Public Security shall be carried out in accordance with the regulations of the Minister of National Defense and the Minister of Public Security.

Article 11. Standards for personnel engaged in internal audit work

1. Hold a bachelor's degree or higher in relevant fields suitable for audit requirements, possessing comprehensive knowledge that is always updated on the areas assigned to perform internal audit work.

2. Have at least five years of work experience in the field of study or at least three years of work experience at the current unit or at least three years of experience in auditing, accounting, or inspection.

3. Possess general knowledge about laws and the operations of the unit; have the ability to collect, analyze, evaluate, and synthesize information; possess knowledge and skills in internal auditing.

4. Not having been disciplined at the warning level or above due to economic, financial, accounting management violations, or not currently serving a disciplinary punishment period.

5. Other standards as determined by the unit.

Article 12. Regulations and procedures for internal audit

1. Internal audit regulations include: objectives, scope of operation, position, tasks, powers, responsibilities of the internal audit department within the unit and its relationship with other departments; including requirements for independence, objectivity, basic principles, requirements for professional qualifications, ensuring the quality of internal audit, and related contents.

2. Internal audit procedures: detailed provisions and guidance on risk assessment methods, annual internal audit plan, individual audit plans, ways to conduct audit work, preparation and submission of audit reports, post-audit monitoring and supervision, follow-up on audit recommendations, archiving of internal audit files and documents.

3. Based on the provisions of this Decree, the unit must develop internal audit regulations and procedures appropriate to the specific characteristics of the unit's operations. Units are encouraged to apply international practices on internal auditing if there is no conflict with the provisions of this Decree and other regulatory legal documents.

4. Authority to issue internal audit regulations is:

a) The Minister, Head of a ministerial-level agency, Head of an agency under the Government for ministries, ministerial-level agencies, and agencies under the Government;

b) Chairman of the People's Committee of provinces and centrally governed cities for provincial People's Committees and centrally governed city People's Committees;

c) Heads of public service establishments for public service establishments;

d) Board of Directors for listed companies;

đ) Board of Directors for enterprises where the state holds more than 50% of the charter capital of the parent company operating under the parent company - subsidiary model;

e) Board of Members, Chairman of the Company for state-owned enterprises acting as parent companies operating under the parent company - subsidiary model.

Article 13. Methods for Implementing Internal Auditing

1. The method for implementing internal auditing is a risk-oriented auditing method, prioritizing the allocation of resources to audit units, departments, and processes that have been assessed as having high levels of risk.

2. The internal auditing plan must be developed based on the results of risk assessments and must be updated, changed, and adjusted appropriately with changes in the unit's operations and accompanying risks.

Article 14. Annual Internal Auditing Plan

1. Based on objectives, policies, scale, risk levels of activities, and current resources, the internal auditing department shall develop an annual internal auditing plan, including the scope of auditing, audit subjects, audit objectives, audit timeframes, and resource allocation.

2. The annual internal auditing plan of the unit must meet the following requirements:

a) Risk orientation: business/departments with high-risk operations must be audited at least once a year.

b) Adequate reserve time must be provided to conduct surprise audits when required or when there are indications of misconduct or high-risk signs in audit subjects.

3. The annual internal auditing plan of the unit may be adjusted when there are significant changes in the scale of operations, risk developments, or current resources.

4. The internal auditing plan for the next year must be sent to:

a) The Minister, Head of a ministerial-level agency, Head of an agency under the Government for ministries, ministerial-level agencies, and agencies under the Government;

b) Chairman of the People's Committee of provinces and centrally governed cities for provincial People's Committees and centrally governed city People's Committees;

c) Heads of public service establishments for public service establishments;

d) The Board of Directors, Audit Committee for listed companies;

đ) The Board of Directors, Audit Committee for state-owned enterprises where the state owns more than 50% of the charter capital and operates under the parent company-subcompany model;

e) The Board of Members, Chairman of the Company, Audit Committee for state-owned enterprises operating under the parent company-subcompany model;

g) Other departments as stipulated in the Internal Auditing Regulations of the unit.

5. Approval authority for the auditing plan is:

a) The Minister, Head of a ministerial-level agency, Head of an agency under the Government for ministries, ministerial-level agencies, and agencies under the Government;

b) Chairman of the People's Committee of provinces and centrally governed cities for provincial People's Committees and centrally governed city People's Committees;

c) The head of public service units for public service units;

d) The Board of Directors for listed companies;

đ) Board of Directors for enterprises where the state holds more than 50% of the charter capital of the parent company operating under the parent company - subsidiary model;

e) The Board of Members, Chairman of the Company for state-owned enterprises operating under the parent company-subcompany model.

Article 15. Implementation of Auditing Plans

1. The unit organizes the implementation of the annual internal auditing plan and surprise audits as prescribed.

2. The scope, cycle, and methods of auditing, as well as the auditing process, must ensure that the auditing results accurately reflect the actual conditions of the audited contents.

Article 16. Auditing Reports

1. The internal auditing report of the unit must be promptly prepared, completed, and submitted to:

a) The Minister, Head of a ministerial-level agency, Head of an agency under the Government for ministries, ministerial-level agencies, and agencies under the Government;

b) Chairman of the People's Committee of provinces and centrally governed cities for provincial People's Committees and centrally governed city People's Committees;

c) The head of public service units for public service units;

d) The Board of Directors, Board of Members, Chairman of the Company, Audit Committee, General Director (Director) for enterprises;

đ) Other departments as stipulated in the Internal Auditing Regulations of the unit.

2. The auditing report must clearly present: the content audited, the scope of auditing; evaluations and conclusions about the audited content and the basis for these opinions; weaknesses, issues, errors, violations, recommendations for corrective measures and handling violations; proposals for rationalization and improvement of business procedures; completion of risk management policies and organizational structure of the unit (if applicable).

3. The auditing report must include the opinion of the leadership of the audited department/unit. In cases where the audited department/unit does not agree with the auditing results, the internal auditing report must clearly state the disagreement and reasons.

4. The auditing report must bear the signature of the Head of the Audit Team or Group Leader or person responsible for the audit. If external services are hired for internal auditing, the auditing report must at least bear the signature of the legal representative or authorized person and stamp (if any) of the service provider. Additionally, the auditing report may bear the signatures of other relevant persons from the service provider as agreed upon by all parties.

5. Annual Auditing Report: The annual auditing report must bear the signature of the person in charge of internal auditing. Within sixty days from the end of the fiscal year, the person in charge of internal auditing must submit the annual auditing report, which is a summary of the implementation of the previous year's internal auditing plan, to the entities specified in Clause 1 of this Article. The annual auditing report must clearly state: the proposed auditing plan; the auditing work carried out; major issues and violations discovered; measures recommended by internal auditing; evaluation of the internal control system related to the audited activities and proposals to improve the internal control system; the implementation status of the measures, recommendations, and proposals of internal auditing.

Article 17. Unexpected Reports and Professional Consultation

1. The internal audit unit shall report unexpectedly in the following cases:

a) When serious violations are discovered or when there is a high risk that may adversely affect the operation of the unit, the internal audit unit of the unit must immediately report to the entities specified in Clause 4, Article 12 of this Decree;

b) Timely notify the head of the audited department/unit if the issues raised in the audit report are not corrected and resolved within a specified period of time;

c) After notifying the head of the audited department/unit as stipulated in point b of this clause, if the issues have not been corrected and resolved, a timely written report must be made to the entities specified in Clause 4, Article 12 of this Decree.

2. During the audit process, the person responsible for internal auditing of public service units directly under ministries, ministerial-level agencies, government agencies, provincial people's committees, and centrally-administered city people's committees may seek professional advice and opinions from the person responsible for internal auditing of ministries, ministerial-level agencies, government agencies, provincial people's committees, and centrally-administered city people's committees.

3. During the audit process, the person responsible for internal auditing of state-owned enterprises may seek professional advice and opinions from the person responsible for internal auditing of ministries, ministerial-level agencies, government agencies, provincial people's committees, and centrally-administered city people's committees who represent the owners of state-owned enterprises.

Article 18. Archiving Internal Audit Documents and Materials

1. Documents and materials in each audit must be recorded in writing and stored in sequence so that authorized individuals and organizations (with professional expertise and knowledge of the unit's operations) can understand the work and results of the audit.

2. Audit reports and audit documents and materials must be stored at the unit according to the provisions of the law on archiving.

Article 19. Ensuring the Quality of Internal Audit Activities

1. The unit must conduct an internal evaluation of the internal audit activities to ensure the quality of internal audit activities.

An internal evaluation of internal audit activities is the self-evaluation of internal audit activities at the end of the audit and the annual self-evaluation of overall internal audit activities conducted by the internal audit unit itself to ensure the quality of internal audit activities.

2. The results of the annual internal evaluation must be reported to the entities specified in Clause 4, Article 12 of this Decree.

3. The unit may hire external organizations with expertise to evaluate the quality of internal audit activities.

Section 2

TASKS, RESPONSIBILITIES, AND LIMITATIONS OF THE INTERNAL AUDIT UNIT AND INTERNAL AUDIT STAFF

Article 20. Tasks of the Internal Audit Unit

1. Develop internal audit procedures at the unit for direct management approval.

2. Prepare the annual internal audit plan for approval by the competent authority and implement internal audit activities according to the approved plan.

3. Implement approved internal audit policies, procedures, and processes to ensure quality and effectiveness.

4. Conduct unexpected audits and provide consultation upon request from the entities specified in Clause 4, Article 12 of this Decree.

5. Recommend corrective measures and propose improvements to enhance the effectiveness and efficiency of the internal control system.

6. Prepare audit reports.

7. Timely notify and submit the results of internal audits as required.

8. Develop, modify, supplement, and perfect internal audit methods and scope of activities to keep up with the development of the unit.

9. Advise organizations, units, and enterprises on selecting and controlling the use of independent audit services to ensure cost-effectiveness.

10. Present the internal audit opinion when requested for review and decision-making on budget estimates, budget allocation, budget settlement, financial statements, and management reports by the entities specified in Clause 4, Article 12 of this Decree.

11. Maintain regular communication with the unit's independent audit organization to ensure effective cooperation.

12. Perform other tasks assigned by the entities specified in Clause 4, Article 12 of this Decree or as provided by law.

Article 21. Responsibilities of the Internal Audit Department

1. Safeguarding documents and information in accordance with current laws and the internal audit regulations of the entity.

2. Being accountable to the subjects specified in Clause 4, Article 12 of this Decree regarding the results of internal audit work, evaluations, conclusions, recommendations, and proposals in internal audit reports.

3. Monitoring, urging, and inspecting the implementation of recommendations following internal audits by departments within the entity.

4. Organizing continuous training to enhance and ensure the professional capacity of personnel engaged in internal audit work.

Article 22. Authorities of the Internal Audit Department

1. Being equipped with necessary resources, receiving timely and complete information, documents, and files required for internal audit activities such as budget preparation, allocation, and assignment; accounting and settlement of budgets for budgetary units; state budget estimates and settlements for localities; financial statements, management reports, strategies for enterprises, and other types of reports related to organizational operations.

2. Accessing and reviewing all business processes, assets when conducting internal audits; accessing and interviewing all staff members of the entity regarding issues related to the audit content.

3. Receiving documents, texts, meeting minutes from the subjects specified in Clause 4, Article 12 of this Decree and other functional departments related to internal audit work.

4. Participating in internal meetings as prescribed by law or as stipulated in the Articles of Association and internal regulations of the entity.

5. Supervising, evaluating, and monitoring the activities of rectification, correction, and improvement by leaders of units and departments concerning issues identified and recommended by internal audits.

6. Being protected from unsafe actions due to non-cooperation from audited departments/entities.

7. Receiving training to enhance the capabilities of personnel in the internal audit department.

8. Independently carrying out tasks according to approved audit plans.

9. Other authorities as prescribed by law and internal audit regulations of the entity.

Article 23. Responsibilities and Authorities of Personnel Engaged in Internal Audit Work

1. Responsibilities:

a) Implementing approved audit plans.

b) Determining full, reliable, appropriate, and useful information for achieving audit objectives.

c) Making conclusions and audit results based on appropriate analyses and assessments independently and objectively.

d) Storing relevant information to support conclusions and audit results.

đ) Being responsible for the audit results assigned to them.

e) Safeguarding information in accordance with legal provisions.

g) Continuously enhancing professional skills and maintaining professional ethics.

h) Other responsibilities as prescribed by law and internal audit regulations of the entity.

2. Authorities:

a) During the audit process, having the right to independently comment, evaluate, conclude, and recommend on the contents that have been audited.

b) Having the right to request audited departments/entities to provide timely and complete documents and information related to the audit content.

c) Reserving opinions in writing on audit results within their scope of responsibility.

d) Exercising other rights as prescribed by law and internal audit regulations of the entity.

Article 24. Responsibilities and authorities of the person in charge of internal audit

1. Responsibilities:

a) Managing and directing the internal audit department to perform tasks as prescribed;

b) Ensuring that personnel of the internal audit department are regularly trained and have sufficient qualifications and professional capacity to perform their duties;

c) Implementing measures to ensure the independence, objectivity, and honesty of internal audit;

d) Reporting to the entities specified in Clause 4, Article 12 of this Decree when discovering weaknesses and issues in the internal control system;

đ) Providing opinions upon request for consultation from the person in charge of internal audit of state-owned enterprises and public service units under their jurisdiction;

e) Being responsible for the results of audits conducted by the internal audit department;

g) Maintaining confidentiality of information in accordance with the provisions of the law;

h) Other responsibilities as prescribed by law and internal audit regulations of the entity.

2. Authorities:

a) Proposing to the entities specified in Clause 4, Article 12 of this Decree to issue regulations, procedures for internal audit, and methods of internal audit operations;

b) Requesting the participation of individuals from other departments within the unit; proposing to hire experts, consultants, and auditing services to participate in internal audits when necessary, provided that the independence of internal audit is ensured;

c) Attending meetings as stipulated by the internal regulations of the unit and the law;

d) Exercising the authorities specified in Points a, b, c of Clause 2, Article 23 of this Decree;

đ) Exercising other authorities as prescribed by law and the internal audit regulation of the unit;

Section 3

RESPONSIBILITIES OF THE PARTIES TOWARDS INTERNAL AUDIT

Article 25. Responsibilities of Ministers, Heads of Ministries Equivalent to Ministries, Heads of Government Agencies, Chairpersons of People's Committees of Provinces and Central Cities, Heads of Public Service Units

1. Issuing the internal audit regulation of the unit.

2. Creating favorable conditions to ensure that the internal audit department fully exercises its rights and performs its duties as prescribed.

3. Deciding on the implementation of recommendations of internal audit; taking timely measures when there are recommendations or proposals from internal audit.

4. Other responsibilities towards internal audit as prescribed by law.

Article 26. Responsibilities of the Board of Directors, Board of Members, Chairman of the Company

1. Issuing the internal audit regulation of the unit.

2. Creating favorable conditions to ensure that the internal audit department fully exercises its rights and performs its duties as prescribed.

3. Reviewing, inspecting, and evaluating the effectiveness and efficiency of the internal audit department; being primarily responsible for ensuring the quality of internal audit activities.

4. Equipping the necessary resources for the internal audit department.

5. Deciding on the implementation of recommendations of internal audit; urging and supervising departments to implement internal audit recommendations; taking timely measures when there are recommendations or proposals from internal audit.

6. Approving and adjusting the annual internal audit plan to ensure that the internal audit plan is risk-oriented.

7. Other responsibilities towards internal audit as prescribed by law and the internal audit regulation of the unit.

Article 27. Responsibilities of the General Director (Director) of the Enterprise

1. Creating favorable conditions for internal audit to perform assigned tasks and directing departments to cooperate with internal audit according to the internal audit regulation.

2. Urging units and departments to implement agreed recommendations with the internal audit department or as directed by the Board of Directors, Board of Members; informing the internal audit department about the implementation of agreed recommendations with the internal audit department.

3. Ensuring that the internal audit department is fully informed about changes and new issues arising in the unit's operations to identify related risks early.

4. Other responsibilities towards internal audit as prescribed by law and the internal audit regulation of the unit.

Article 28. Responsibilities of Departments and Units Subject to Audit

1. Provide all necessary information, documents, and files for the internal audit work truthfully and accurately as required by the internal audit department, without concealing any information.

2. Immediately notify the internal audit department upon discovering weaknesses, issues, violations, risks, significant losses of assets, or potential asset losses.

3. Implement recommendations agreed upon with the internal audit department or as directed by entities specified in Clause 4, Article 12 of this Decree.

4. Create favorable conditions for the internal audit department to achieve maximum efficiency in their work.

5. Other responsibilities related to internal audit as prescribed by law and the internal audit regulations of the unit.

Section 4

STATE MANAGEMENT OF INTERNAL AUDIT

Article 29. State Management of Internal Audit

1. The Government shall uniformly manage state affairs concerning internal audit.

2. The Ministry of Finance shall be responsible before the Government for managing state affairs concerning internal audit and performing the following tasks:

a) Drafting and submitting to the Government for promulgation, or promulgating within its authority, legal normative documents on internal audit;

b) Specifying the application of professional standards and ethical principles of the internal audit profession;

c) Issuing a model regulation on internal audit as a basis for units to establish their own internal audit regulations according to Clause 1, Article 12 of this Decree.

Chapter III

IMPLEMENTING PROVISIONS

Article 30. Transitional Provisions

Within twenty-four months from the date this Decree takes effect, units subject to the internal audit work stipulated in Articles 8, 9, and 10 of this Decree must complete all necessary tasks to implement internal audit work as prescribed in this Decree.

Article 31. Effective Date

This Decree takes effect from April 1, 2019.

Article 32. Responsibility for Implementation

The Minister, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and relevant organizations and individuals are responsible for implementing this Decree./.