Circular No. 13437/BTC-TCDN on the payment regime for airline tickets

STATE AUDIT OF VIETNAM --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
Number: 1943/QD-KTNN	Hanoi, December 31, 2010

 

Pursuant to …;

REGARDING THE ISSUE OF INTERNAL EXPENSE REGULATIONS FOR ADVISORY UNITS UNDER THE ADMINISTRATIVE MACHINE OF THE STATE AUDIT OF VIETNAM AND SPECIALIZED STATE AUDITS

STATE AUDITOR GENERAL

Pursuant to the State Audit Law;
Pursuant to Resolution No. 916/2005/NQ-UBTVQH11 dated September 15, 2005 of the Standing Committee of the National Assembly of the 11th term on the organizational structure of the State Audit of Vietnam;
Pursuant to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility regime for the use of staff quotas and administrative management expenses for state agencies;
Pursuant to Circular Joint No. 03/2006/TTLT-BTC-BNV dated October 17, 2006 of the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government;
Considering the proposal of the Director of the Office of the State Audit of Vietnam,

DECISION:

Article 1. This Decision promulgates the "Internal Expense Regulations for Advisory Units under the Administrative Machine of the State Audit of Vietnam and Specialized State Audits".

Article 2. This Decision takes effect from January 1, 2011, replacing Decisions No. 846/QĐ-KTNN dated October 30, 2006, No. 1152/QĐ-KTNN dated September 17, 2007, No. 311/QĐ-KTNN dated April 7, 2008, and No. 572/QĐ-KTNN dated June 16, 2009 of the State Auditor General.

Article 3. The Director of the Office of the State Audit of Vietnam, heads of advisory units under the administrative machine, heads of specialized state audits, and officials, civil servants, and employees working in these units are responsible for implementing this Decision./.

 

Place of Receipt: - As Article 3; - Leadership of the State Audit of Vietnam; - Party Committee of the State Audit of Vietnam; - Trade Union Council of the State Audit of Vietnam; - Youth Union Council of the State Audit of Vietnam; - National Treasury Thanh Xuan; - Archive, Office of the State Auditor General.

STATE AUDITOR GENERAL Vu Dinh Hue

 

INTERNAL EXPENSE REGULATIONS

FOR ADVISORY UNITS UNDER THE ADMINISTRATIVE MACHINE OF THE STATE AUDIT OF VIETNAM AND SPECIALIZED STATE AUDITS
(Issued together with Decision No. 1943/QD-KTNN dated December 31, 2010 of the State Auditor General)

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. These regulations stipulate principles and contents of expenditures related to travel allowances, training expenses, conference expenses; Expenses for delegations going abroad and welcoming foreign delegations to Vietnam; Procurement and regular maintenance expense regimes for fixed assets; Office supply expenses, communication and publicity expenses, public service expenses; Certain special expenses of the State Audit of Vietnam and other expenses.

2. These regulations apply to the management of expenditures from allocated funds for advisory units under the administrative machine of the State Audit of Vietnam and specialized state audits.

Regional State Audits and affiliated non-profit organizations do not fall within the scope of regulation of these regulations.

Article 2. Purpose of Implementing Internal Expense Regulations

1. To create conditions for the agency to manage and spend allocated administrative management funds proactively.

2. To promote effective organizational restructuring, enhance initiative in fulfilling tasks, and ensure legitimate income for officials and civil servants in the agency.

3. To ensure that public property is used for its intended purpose and effectively.

4. To implement well the State's policy on thrift and waste prevention in budget spending.

Article 3. Principles of Establishing Regulations

1. These regulations are established based on current national expenditure regulations linked to the specific activities of the State Audit of Vietnam.

2. All expenditures must be supported by valid invoices and receipts as prescribed by law.

3. To create conditions for the agency and officials to complete assigned tasks successfully and ensure legitimate rights for workers.

Chapter II

TRAVEL ALLOWANCE REGIME, CONFERENCE EXPENSES, EXPENSES FOR DELEGATIONS GOING ABROAD AND WELCOMING FOREIGN DELEGATIONS TO VIETNAM

Article 4. Travel Expenses System

The travel expenses system shall be implemented in accordance with the provisions set forth in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance on the regulations regarding travel expenses and the organization of conferences for state agencies and public service units. At the same time, based on the characteristics of the auditing activities of the sector, applying the current financial expenditure regulations, the State Audit Office specifies the following additional points:

1. In case of traveling by airplane

a. The standard for purchasing air tickets for work trips is as follows:

- Business class (Business class or C class) seats are reserved for the Chief State Auditor, Deputy Chief State Auditors, and equivalent positions with leadership allowances of 1.3 or higher;

- Regular class seats are reserved for other staff members.

b. The subjects eligible for reimbursement of air ticket costs are as follows:

+ Leaders at the Department level and above;

+ Senior specialists, chief auditors, and equivalent positions with salaries from coefficient 5.76 or higher (when the state changes salary coefficients, the conversion guidelines will be followed to determine accordingly);

+ In cases where urgent tasks require dispatching personnel to handle matters immediately, if the dispatched person does not meet the criteria for air ticket reimbursement, the leader responsible for the unit may consider and decide on each specific case.

c. If the dispatched person does not meet the criteria for air ticket reimbursement as stipulated in point b, Clause 1 of this Article and travels by airplane, they will be reimbursed according to the price of bus, ship, or train tickets (soft sleeper, air-conditioned, first floor) at the time of reimbursement. When reimbursing, the air ticket, invoice, boarding pass must be submitted as the basis for reimbursement.

d. Individuals who meet the criteria or have been approved to travel by airplane are responsible for registering to purchase tickets at the Management Office under the State Audit Office. The traveler is responsible for transferring the air ticket and boarding pass to the Management Office for reimbursement; in case of emergency, if the individual purchases the ticket independently, the traveler is responsible for transferring the air ticket, invoice, and boarding pass to the Financial and Accounting Office for reimbursement.

2. In case of self-provided transportation

a. For individuals eligible for vehicle allocation for work purposes (leaders at the Department level and above), in cases where the agency cannot allocate a vehicle, if the traveler has to use their own means of transportation when traveling more than 15 kilometers away from the agency's headquarters, they will be reimbursed for self-provided transportation expenses. The reimbursement amount for self-provided transportation is calculated based on the actual kilometers traveled and the per-kilometer rate. The per-kilometer rate is the rental car rate announced by the local Department of Finance.

The travel allowance = Per-kilometer rate x Actual kilometers traveled.

The actual kilometers traveled for each position are determined based on the actual work itinerary confirmed by the State Audit Office Leader.

b. In cases where individuals eligible for vehicle allocation for work purposes (excluding the State Audit Office Leader) need to travel by car to the airport, railway station, bus station, or vice versa outside regular working hours, and the agency cannot provide a vehicle, the individual will bear the cost themselves and will be reimbursed for taxi expenses.

c. For individuals not eligible for vehicle allocation when traveling, if they travel more than 15 kilometers away from the agency's headquarters using personal means of transportation, they will be reimbursed for self-provided transportation expenses equivalent to the public transport fare for the route taken.

The basis for reimbursement includes the travel permit signed and stamped by the agency where the staff member is assigned to work, indicating the date of arrival and departure, and a list of the distance of the work trip signed by the head of the unit requesting reimbursement.

3. Accommodation Allowance

- The accommodation allowance is a payment made to support food and incidental expenses for those who must stay overnight at the destination during work trips, calculated from the start of the trip until returning to the agency (including travel time, stay time, holidays, and days off spent at the work location). The accommodation allowance rate is 100,000 VND per day.

- In cases of day trips outside the province (returning on the same day), the allowance rate is 50,000 VND per day.

- Staff members traveling to districts (towns) within Hanoi City with a distance of 30 kilometers or more from the State Audit Office headquarters to the district center or town (Son Tay, Ba Vi, Dong Anh, My Duc, Phu Xuyen, Phuc Tho, Soc Son, Me Linh, Thach That, Ung Hoa, Thanh Oai) will be reimbursed an accommodation allowance of 100,000 VND per day if they stay overnight at the destination; 50,000 VND per day if they return on the same day.

4. Reimbursement for Room Rental Costs at the Work Destination

Travelers are entitled to reimbursement for room rental costs at the work destination. The reimbursement amount is based on the actual receipt but shall not exceed the limit specified in this Regulation.

4.1. State Audit Office Leadership Level:

- For the Chief State Auditor, the maximum room rental cost for single occupancy is 2,500,000 VND per day per room;

- For Deputy Chief State Auditors and leaders with a coefficient allowance of 1.25 to 1.3, the maximum room rental cost for single occupancy is 1,200,000 VND per day per room in districts of Hanoi, Ho Chi Minh City, Da Nang, Can Tho, Hai Phong, Ha Long, Nha Trang, Vung Tau, Dalat, Vinh, and cities classified as Type I urban areas in provinces; 1,000,000 VND per day per room in other regions.

4.2. Other Subjects:

- In Hanoi and Ho Chi Minh City: 550,000 VND per day per double room;

- In districts of Da Nang, Can Tho, Hai Phong, Ha Long, Nha Trang, Vung Tau, Dalat, Vinh, and cities classified as Type I urban areas in provinces: 450,000 VND per day per double room;

- In districts of centrally-administered cities, cities, and towns in provinces: 350,000 VND per day per double room;

- In other regions: 250,000 VND per day per double room.

4.3. In case of an individual on a business trip or when a group has an odd number of members or members of different genders, they may rent a single room at the actual rental price but not exceeding the standard room rental cost for two people per room.

4.4. In cases where officials or civil servants are sent on a business trip with a delegation including leaders with higher hotel accommodation standards than those of officials and civil servants, they shall be reimbursed according to the actual rental price of the standard room type (standard) at the hotel where the leaders stay, based on the standard for two people per room.

5. Reimbursement of travel expenses allowance

Officials and civil servants who frequently go on business trips within Hanoi City for more than ten working days in a month shall be reimbursed at a rate of VND 250,000 per person per month.

6. Advance payment and settlement

- Conditions and procedures for advance payment

+ For audit teams, when requesting an advance, a request for advance payment must be prepared along with the Audit Decision and audit plan submitted to the Office of State Audit (Finance and Accounting Department). The advance amount is: 100% of transportation ticket fees; 70% of accommodation costs; cash advances for room rentals are not allowed except for small audit teams (1-4 people) operating over a wide area for short periods (less than seven days), which may receive cash advances of 80% to 100% upon approval by the Director of the Office. After completing the audit at the unit, the audit team must transfer the settlement documents for the advance payment to the Office (Finance and Accounting Department) within seven working days.

+ Documents for advance payment of room rental through bank transfer include: one request for advance payment (according to the model), two copies of the contract (stamped), two authorization letters for signing the contract (stamped).

+ For audit teams, the Office of State Audit is responsible for signing contracts or authorizing the signing of accommodation contracts for the teams according to the prescribed regulations and transferring an advance of up to 90% of the room rental contract amount.

+ For other business trips (not part of audit teams): when requesting an advance, a request for advance payment, work plan, and dispatch decision must be prepared; the advance amount is determined similarly to that for audit teams.

- Procedures for reimbursement of accommodation allowances and room rental:

+ The reimbursement application includes: the approved audit decision, document, or work plan by the State Audit Leadership; travel permit issued by the State Audit, stamped with confirmation from the unit where the work is conducted (or from the hotel or guesthouse where accommodation is provided); air tickets and boarding passes, train or bus tickets, and service invoices if applicable. Room invoices must contain all elements: name of the occupant, room number, duration of stay, room rate, etc. If multiple people stay and the invoice does not cover all details, a detailed list confirmed by the accommodation provider must accompany the invoice.

For audit teams, when settling room rental payments, a reimbursement request, red invoice (copy 2), two original contracts and contract termination agreements (stamped), two authorization letters for signing the contract (red stamp), and two detailed lists confirmed by the hotel or accommodation provider (if the contract termination agreement does not detail the number of rooms, days, rental rates, and occupants) must be provided. If further verification is required, the audit teams must provide detailed audit plans to the Office (Finance and Accounting Department).

- Timeframe for processing:

After receiving complete advance payment and reimbursement applications, the Finance and Accounting Department will process them as follows:

+ For advance payments, a minimum of two days;

+ For reimbursements, a minimum of three days;

+ For urgent or special cases, the account holder will consider and decide.

Article 5. Regulations on expenditures for conferences, seminars, training, and cadre development

1. Expenditures for conferences and seminars shall be implemented in accordance with Circulars No. 01/2010/TT-BTC dated January 6, 2010, and Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance.

Translation costs and interpretation services shall not apply to interpretation staff from the International Relations Department. In cases where the languages for translation and interpretation are outside those of the recruited staff, the International Relations Department shall be responsible for submitting to the Leadership of the State Audit Office for hiring external translators and interpreters. If the Leadership of the State Audit Office does not hire external translators and interpreters but uses internal staff who are not in translation or interpretation positions, they will be reimbursed up to a maximum of 50% of the stipulated expenditure.

2. Expenditures for training and cadre development shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance.

Article 6. Regulations on expenditures for foreign missions and reception of foreign delegations visiting Vietnam, and domestic hospitality expenses

1. Expenditures for foreign missions shall be implemented in accordance with Circular No. 91/2005/TT-BTC dated October 18, 2005, and Circular No. 13437/BTC-TCDN dated October 25, 2005, issued by the Ministry of Finance, which stipulates travel allowances for state officials traveling abroad for short-term assignments funded by the state budget.

The procedures for advance payment and settlement for foreign missions are as follows: The mission leader is responsible for assigning a member of the delegation to coordinate with the Financial and Accounting Department's staff to receive advance payments at banks or state treasuries, except for small delegations or those primarily funded by foreign sources (air tickets, accommodation fees, tuition...).

Settlement period: Within ten days of returning to the country, the delegations must submit settlement documents along with all supporting documents to the Financial and Accounting Department for final settlement with the state treasury.

2. Regulations on expenditures for receiving foreign delegations visiting Vietnam and domestic hospitality expenses shall be implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance.

Chapter III

REGULATIONS ON EXPENDITURES FOR PURCHASE AND MAINTENANCE OF FIXED ASSETS

Article 7. Regulations on procurement and repair of specialized equipment, expenditures for house repairs, and electricity and water supply

Annual procurement and repair plans shall be established in accordance with the Regulation on Management and Use of Public Assets issued by the General Inspectorate of the State Audit Office to enhance supervision and inspection of thrift and waste prevention in procurement and repair expenses.

All procurement, repair, and service provision activities must be included in the budget, approved by the competent authority in accordance with current national regulations on asset procurement and work equipment in state agencies, and must be appraised by the Financial and Accounting Department.

Article 8. Regulations on management, use, and repair of automobiles

1. Standards for automobile usage concerning authority, responsibility, vehicle management, registration, user and driver responsibilities, and vehicle repair procedures shall be carried out in accordance with Decision No. 63/QĐ-KTNN dated January 23, 2007, issued by the General Inspectorate of the State Audit Office, establishing the Regulation on Management and Use of Public Assets.

2. Procedures and settlement related to management, use, and repair expenses for automobiles

a. Settlement of automobile usage expenses

- Drivers must provide a driving schedule, payment list, vehicle usage registration form, dispatch order, confirmation of mileage by the user, and other documents complying with national regulations when settling fuel, repair, road toll, and other expenses related to vehicle usage.

- Specifically, for fuel management and settlement:

Each vehicle has a fuel consumption standard based on technical specifications and actual conditions as a basis for managing and settling fuel costs (Decision No. 64/QĐ-VPKTNN dated January 25, 2007, by the Director of the State Audit Office's Office).

b. Automobile repair

The Office shall enter into general contracts with repair facilities that ensure quality. When actual repairs or regular maintenance occur, the selection of repair facilities and pricing shall comply with national regulations. Payments shall be made by bank transfer through the state treasury; cash payments should be minimized.

3. Car washing expenses: settled on a monthly basis at a rate of 200,000 VND per car; for cars serving the General Inspectorate of the State Audit Office, the rate is 300,000 VND per car per month.

Chapter IV

REGULATIONS ON EXPENDITURES FOR OFFICE SUPPLIES, INFORMATION AND COMMUNICATION, PUBLICITY, AND PUBLIC SERVICES

Article 9. Provisions on the disbursement of office supplies

1. Office supplies for use include paper, pens, and other office supplies such as folders, clips, pins, file holders, glue, etc.

2. The allocation of office supplies to units using them shall be based on a quota of 30,000 VND per person per month.

*Special cases for the Office include:

- Administrative Management Department: 25,000 VND per person per month;

- Administrative Affairs Department shall be reimbursed for office supply expenses serving the common activities of the sector according to actual usage. The Financial Accounting and Management Departments shall maintain records and settle accounts for these actual expenditures.

3. In special cases due to urgent work where the quota does not meet requirements, units must submit a request to the State Audit Office's Office for consideration of each specific case.

4. Regarding ink for printers and photocopiers: it shall be issued based on actual usage, with a process of checking actual usage and implementing "new issuance recovery of old" according to the prescribed model.

5. Expenditures on office supplies, including the above quotas, when settled must ensure that all required invoices and supporting documents are available.

Article 10. Provisions on the disbursement for information dissemination and communication

1. Management and use of telephones

Based on Decision No. 78/2001/QĐ-TTg dated May 16, 2001, Decision No. 179/2002/QĐ-TTg dated December 16, 2002, Decision No. 168/2005/QĐ-TTg dated July 7, 2005 of the Prime Minister regarding standards and quotas for the use of official telephones at home and mobile phones for leaders in administrative agencies, public institutions, political organizations, and political-social organizations; Circular No. 29/2003/TT-BTC dated April 14, 2003 of the Ministry of Finance guiding the implementation of Decision No. 78/2001/QĐ-TTg and Decision No. 179/2002/QĐ-TTg of the Prime Minister;

Based on the characteristics of the industry's operations, the State Audit Office will make additional specific regulations on the management and use of telephones as follows:

1.1. On the provision and payment of fixed-line telephone charges at home

- Recipients: Leaders of the State Audit Office, Department Heads, and equivalent positions, and those with a position allowance coefficient of 1.0 or higher.

- Number of phones provided: 01 phone per person.

- Cost of purchasing the phone shall not exceed: 300,000 VND per phone.

- Installation costs: according to the invoice of the postal service at the time of providing the phone.

- The monthly charge for usage shall be paid on a quota basis (including rental fees):

+ National Audit Office: 300,000 VND per month.

+ Deputy National Audit Office: 200,000 VND per month.

+ Leaders with a position allowance coefficient from 1.0 to less than 1.3 shall be paid: 100,000 VND per month.

1.2. Provision and payment of mobile phone charges:

a. On the provision of mobile phones:

- Recipients: National Audit Office, Deputy National Audit Office, and leaders with a coefficient from 1.0 to less than 1.3.

- Number of phones provided: 01 phone per person.

- Cost of purchasing the phone shall not exceed: 3,000,000 VND per phone.

- Network activation costs (or setup): according to the invoice of the postal service at the time of providing the phone.

b. On the payment of mobile phone charges:

The monthly charge for usage shall be paid on a quota basis according to the user category (including rental fees) as follows:

+ National Audit Office: 500,000 VND per month;

+ Deputy National Audit Office: 400,000 VND per month;

+ Leaders with a position allowance coefficient from 1.0 to less than 1.3: 250,000 VND per month;

+ Leaders with a position allowance coefficient from 0.8 to less than 1.0: 200,000 VND per month;

+ Cases not included in the specified categories but who serve as team leaders or deputy team leaders during audits shall be paid 100,000 VND per month;

+ Heads of departments under the State Audit Office's Office, heads of departments under advisory and secretarial departments for State Audit Office leaders, staff responsible for purchasing air tickets for the agency, deputy heads of the Management Department, and team leaders of the vehicle teams under the State Audit Office's Office: 100,000 VND per month;

+ Drivers for State Audit Office leaders: 100,000 VND per month;

+ Other drivers: 50,000 VND per month;

+ Reception staff for visiting delegations: 300,000 VND per delegation.

2. Monthly rental fee for USB 3G Internet

- Recipients: From Deputy Department Heads and above shall be supported with monthly rental fees for 3G Internet.

- Support level: 50,000 VND per person per month.

3. Expenses for books, newspapers, magazines, libraries, and propaganda

Expenditures on books, newspapers, and magazines serving the common activities of the sector and units according to the approved budget by the State Audit Office leadership shall be made in a spirit of ensuring rationality, thrift, and preventing waste.

Article 11. Regulations on Payment for Public Services

The payment for electricity and water consumption based on actual usage, with invoices provided. Detailed regulations on the management and use of lighting electricity, air conditioning equipment, and water are specified in the Management and Use Regulation of State Assets issued by the National Audit Office.

Chapter V

SPECIAL EXPENSES OF THE NATIONAL AUDIT OFFICE AND OTHER EXPENSES

Article 12. Priority Benefits for Staff of the National Audit Office

The special allowance for state auditors according to Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly shall be implemented in accordance with the guidance document of the Government.

Priority benefits for staff of the National Audit Office according to Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 and Resolution No. 794/2009/NQ-UBTVQH12 dated June 22, 2009 of the Standing Committee of the National Assembly. The funding source is allocated from 2% of the actual amount collected into the State Budget discovered by the National Audit Office based on annual audit results. The allocation and utilization plan of this funding source is carried out according to Decision No. 649/QĐ-KTNN dated April 19, 2010 of the General Auditor and must be reported to the Standing Committee of the National Assembly.

Article 13. Allowance for Professional Tenure for Staff of the National Audit Office

The regulation on the payment of tenure allowance for staff of the National Audit Office is implemented according to Circular No. 04/2009/TTLT-BNV-BTC dated December 24, 2009 of the Ministry of Home Affairs and the Ministry of Finance.

Article 14. Uniform Allowance for Staff of the National Audit Office

The regulation on uniform allowance for staff of the National Audit Office according to Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly shall be implemented according to the guidance document of the Government. For those who do not meet the criteria for uniform allowance, based on the annual budget savings situation, the Office of the National Audit Office will submit to the leadership of the National Audit Office for consideration and decision on the support level for each individual.

Article 15. Utilization of Self-Managed Budget Savings

The regulation on the utilization of self-managed budget savings is stipulated in Decree No. 130/2005/NĐ-CP dated October 17, 2005 on the self-management and self-responsibility system for staffing and administrative management expenses of state agencies. It is implemented according to the Regulation on the Utilization of Administrative Management Expenses Savings of the National Audit Office issued according to Decision No. 653/QĐ-KTNN dated April 22, 2010 of the General Auditor.

Article 16. Other Expense Regulations

1. Allowance for Concurrent Positions for Members Participating in Project Management Boards

The allowance for concurrent positions for members participating in project management boards is implemented according to Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance detailing certain detailed cost standards applicable to projects using official development assistance (ODA) funds. The assignment decision must indicate the proportion of time spent on concurrent work in the project as the basis for payment.

In cases where the proportion of time spent on the project cannot be determined, the specific lump sum rate is applied as follows:

- For members participating in one project:

+ Project Director: VND 700,000/month;

+ Deputy Director, Project Coordinator: VND 500,000/month;

+ Other members: VND 400,000/month.

- Members assigned to a second concurrent project: receive an allowance equal to 50% of the first project's allowance.

- Members assigned to third or subsequent concurrent projects: receive an allowance equal to 30% of the first project's allowance.

2. Overtime Allowance

- Overtime hours: Implemented according to Decree No. 109/2002/NĐ-CP dated December 27, 2002 of the Government amending and supplementing some articles of Decree No. 195/CP dated December 31, 1994 of the Government detailing and guiding the implementation of certain provisions of the Labor Code regarding working hours and rest periods; ensuring that the total number of overtime hours in a year does not exceed 200 hours for each worker.

- Overtime payment:

Overtime payment is implemented according to Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance on guiding the implementation of wage payment systems for night work and overtime for civil servants and public officials.

Units with staff required to work overtime will be arranged for compensatory leave. If compensatory leave cannot be arranged and overtime payment is necessary, prior approval from the National Audit Office leader responsible for the unit must be obtained before overtime work begins.

Drivers serving the National Audit Office leadership are paid a lump sum rather than actual overtime hours worked. Drivers serving the General Auditor are paid a lump sum of VND 600,000/person/month, while drivers serving the Deputy General Auditors are paid a lump sum of VND 400,000/person/month.

Chapter VI

IMPLEMENTATION

Article 17. Effective Date

This regulation takes effect from January 1, 2011. Previous regulations inconsistent with this regulation are abolished; other regulations not covered in this regulation continue to be implemented according to current national regulations.

Article 18. Responsibilities for implementation

1. Heads of units under the administrative machinery and specialized National Audit Offices are responsible for disseminating and implementing this Regulation within their units.

2. During the implementation process, if there are difficulties or obstacles, units should report to the National Audit Office Office for timely review and adjustment by the General Auditor./.