Decision No. 148/2000/QD-BTC establishes the Project Management Board for Auditing 100 State-Owned Enterprises, stipulates its tasks, powers, and organizational operation. The Board is under the direction of the Ministry of Finance and implements commitments within the auditing program.
要点
- The Project Management Board for Auditing is established with Mr. Pham Dinh Soan, Director of the Enterprise Finance Department, as the Director. The Board includes members from units within the Ministry of Finance.
- The Board is responsible for implementing commitments within the auditing program of 100 state-owned enterprises and managing the project budget in accordance with regulations.
- The Board may open transaction accounts at the State Treasury and Banks, using the seal of the Enterprise Finance Department. The Director decides on payments for project activities.
- The Project Management Board for Auditing will be dissolved upon completion of its tasks.
- The operational regulation provides detailed provisions on the Board's tasks, powers, and working procedures.
🌐 本文件的社会影响
- Positive impact: Ensures the implementation of the commitment to audit 100 state-owned enterprises according to the Miyazawa Credit Fund program.
- Negative impact: May impose a burden on management and organizational costs for units within the Ministry of Finance.
❓ 常见问题
Who establishes the Project Management Board for Auditing?
The Project Management Board for Auditing is established with Mr. Pham Dinh Soan, Director of the Enterprise Finance Department, as the Project Director.
What responsibilities does the Board have in the auditing program of 100 state-owned enterprises?
The Project Management Board for Auditing is responsible for implementing commitments in the project documentation, managing the project budget, and performing tasks specified in the Operational Regulation.
Where does the Board obtain its operating funds?
The operating funds of the Project Management Board are provided by the Ministry of Finance or sourced from the project budget if agreed upon by sponsors.
To whom can the Project Director delegate authority?
The Project Director may delegate authority to the Deputy Project Director to sign and terminate contracts with project consultants.
When will the Project Management Board be dissolved?
The Project Management Board for Auditing will be dissolved upon completion of its tasks.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 148/2000/QD-BTC |
Hanoi, September 19, 2000 |
DECISION
Regarding the establishment of the project management board for the sponsorship program to audit 100 state-owned enterprises
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decision No. 62/1999/QD-BTC dated June 12, 1999 of the Minister of Finance promulgating the Regulation on Management of Foreign-Sponsored Programs and Projects for the Ministry of Finance;
Pursuant to the guidance of the Prime Minister in Circular No. 205/VPCP-QHQT dated June 3, 2000 of the Government Office regarding the implementation of the commitment to audit 100 state-owned enterprises under the Miyazawa Credit Fund Program of the Japanese Government;
Considering the proposal of the Director of the Enterprise Financial Department, the Organization and Training Department, and the Personnel Department.
Pursuant to …;
Article 1. Establish the Project Management Board for the sponsorship program to audit 100 state-owned enterprises (hereinafter referred to as the Audit Project Management Board), headed by Mr. Pham Dinh Soan - Director of the Enterprise Financial Department, and consisting of the following individuals:
1. Mr. Hoang Nguyen Hoc - Deputy Director of the Enterprise Financial Department, Deputy Director of the Audit Project.
2. Mr. Nguyen Duc Tang - Head of Policy Integration Section, Enterprise Financial Department, Deputy Director of the Audit Project.
3. Mr. Nguyen Duc Tien - Specialist of the Policy Integration Section, Enterprise Financial Department, Secretary of the Audit Project.
4. Ms. Nguyen Thi Viet Huong - Specialist of the Construction Section, Enterprise Financial Department, Accountant of the Audit Project.
5. Ms. Ha Thi Ngoc Ha - Deputy Head of Accounting Regulations Department.
6. Mr. Nguyen Ngoc Hung - Specialist of the International Financial Affairs Department.
The Project Director shall decide on the recruitment of staff for the project's translation work after consulting with the Organization and Training Department.
Article 2. The Audit Project Management Board is responsible for implementing the commitments in the audit project documentation for 100 state-owned enterprises; managing the project funds in accordance with current State regulations and agreements with sponsors; performing tasks as stipulated in the Audit Project Management Board's operational regulation issued together with this Decision.
Article 3. The Audit Project Management Board is authorized to open transaction accounts at the State Treasury and Bank to receive project funds and may use the seal of the Enterprise Financial Department in official transactions.
The Project Director is the account holder. The Director decides who will be authorized to make payments for project activities.
The Audit Project Management Board will be dissolved upon completion of its mission.
Article 4. This Decision takes effect from the date of signing. The Director of the Enterprise Financial Department, the Heads of the Organization and Training Department, the Office Chief, Heads of units, and individuals named in Point 1 are responsible for implementing this Decision.
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CERTIFIED BY THE MINISTER OF FINANCE Vice Minister (Signed) TRAN VAN TA |
REGULATIONS
OPERATIONS OF THE PROJECT MANAGEMENT BOARD FOR THE SPONSORED AUDIT PROGRAM OF 100 STATE-OWNED ENTERPRISES
(Annexed to Decision No. 148/2000/QD-BTC dated September 19, 2000)
I. TASKS OF THE AUDIT PROJECT MANAGEMENT BOARD:
1. Organize bidding in accordance with Vietnamese regulations or sponsor requirements to select auditing firms to implement the audit program within the project.
2. Sign contracts with the winning auditing firms from the bidding process.
3. Submit withdrawal requests to sponsors/international organizations to pay for consultancy contracts.
4. Work with audited enterprises to prepare for the audits conducted by the winning auditing firms; resolve disputes between auditing firms and enterprises to ensure the audit results.
5. Supervise the audit processes carried out by the auditing firms.
6. Review and evaluate initial reports, final reports of the auditing firms, accept audit results, and terminate audit contracts.
7. Organize seminars to assess and disseminate audit results.
8. Manage project funding sources and the project management board's budget according to sponsor regulations and Vietnamese regulations. Prepare periodic financial reports of the project and a final report when the project concludes.
9. Prepare periodic and final reports to the Steering Committee for Auditing 100 State-Owned Enterprises and sponsors.
10. Implement project management regulations as currently prescribed.
II. RIGHTS AND LIMITATIONS OF THE AUDIT PROJECT MANAGEMENT BOARD:
1. Directly work with sponsors, auditing firms, and enterprises to fulfill the board's tasks.
2. Based on the bidding results, sign contracts with winning auditing firms and consultants to implement the project, accept audit results, and terminate signed contracts.
3. Receive project funding from the Ministry of Finance and sponsors for the project management board's operations and auditing work according to the Ministry of Finance and sponsor regulations.
III. PROJECT DIRECTOR:
The Project Director manages and oversees the Audit Project Management Board and is accountable to the Minister of Finance for all project activities.
The Project Director signs contracts and terminates contracts with winning auditing firms conducting the audits of enterprises.
The Project Director may authorize the Deputy Project Director to sign and terminate contracts with project consultants.
IV. WORKING PROCEDURES OF THE AUDIT PROJECT MANAGEMENT BOARD:
1. The Audit Project Management Board is under the direction of the Steering Committee for Auditing 100 State-Owned Enterprises, implements the audit plan according to the committee's program and project documents.
2. The Project Director and other members of the project work on a part-time basis. The Project Director oversees the board's activities. Members are responsible to the Director for assigned tasks.
3. For certain specialized tasks, the Audit Project Management Board may invite experts both inside and outside the Ministry of Finance to participate to ensure quality.
V. EXPENSES OF THE AUDIT PROJECT MANAGEMENT BOARD:
Funding for the Audit Project Management Board's operations is provided by the Ministry of Finance or taken from the project budget if approved by sponsors.
Expenditures of the Audit Project Management Board are implemented according to the Ministry of Finance's regulations or those of the sponsor (if using the project budget).
Annually and upon project conclusion, the Audit Project Management Board must submit final accounts to the Ministry of Finance and sponsors (if using the project budget).
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