Decree No. 159/SL provides for the tasks of the General Office of State Audit to regulate accounting work, audit, and supervise agencies under the control of the Government. This document also specifies the powers and responsibilities of the Chief State Auditor during the performance of their duties.
Scope of application
General Office of State Audit; agencies directly or indirectly under the control of the Government
Key points
- The Chief State Auditor has the task of regulating and rationalizing accounting work (Article 1a)
- Auditing and supervising the implementation of accounting and financial regulations of agencies under the control of the Government (Article 1b)
- The Chief State Auditor enjoys judicial immunity during the performance of their duties (Article 2)
- Before assuming office, the Chief State Auditor and State Auditors must take an oath before the Government (Article 3)
- The Chief State Auditor has the right to request the production of necessary accounting and financial records during audits or investigations (Article 5)
🌐 Social impact of this document
- Enhance the effectiveness of financial and accounting management of state agencies
- Strengthen the responsibility of compliance with laws on finance and accounting for agencies under the control of the Government
- Ensure professional confidentiality during the performance of audit duties (Article 5)
❓ Frequently asked questions
What special privileges does the Chief State Auditor have?
The Chief State Auditor is entitled to judicial immunity during the performance of their duties according to Decree No. 9/SL (Article 2)
Before assuming office, what must the Chief State Auditor and State Auditors do?
Take an oath before the Government (Article 3)
Full text
DECREE
NUMBER: 159 DATE: APRIL 14, 1948
OF THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
PRESIDENT OF THE VIETNAM DEMOCRATIC REPUBLICIC GOVERNMENT
PURSUANT TO DECREE NO. 57 DATED MAY 3, 1946 ON THE ORGANIZATION OF MINISTRIES,
PURSUANT TO DECREE NO. 75 DATED MAY 29, 1946 ON THE ORGANIZATION OF THE MINISTRY OF FINANCE,
PURSUANT TO THE PROPOSAL OF THE MINISTER OF FINANCE,
AFTER CONSULTATION BETWEEN THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY AND THE COUNCIL OF MINISTERS,
ISSUES THE DECREE:
Article 1
THE GENERAL AUDIT OFFICE OF FINANCE SHALL HAVE THE DUTIES:
a) TO REGULARIZE AND RATIONALIZE ACCOUNTING WORK IN ORGANIZATIONS AT ALL LEVELS,
b) TO AUDIT AND SUPERVISE THE IMPLEMENTATION OF ACCOUNTING AND FINANCIAL REGULATIONS BY ORGANIZATIONS DIRECTLY OR INDIRECTLY UNDER THE CONTROL OF THE GOVERNMENT.
c) TO INVESTIGATE MATTERS RELATED TO FINANCIAL AND ACCOUNTING ISSUES AND PREPARE REPORTS,
d) TO COLLECT ALL DOCUMENTS RELATING TO FINANCE AND ACCOUNTING FOR STATISTICAL PURPOSES.
Article 2
THE GENERAL AUDITOR OF FINANCE, DURING THE PERIOD OF PERFORMANCE OF DUTIES, AND THE AUDITORS OF FINANCE WHILE PERFORMING AUDIT DUTIES, WITH A LETTER OF AUTHORIZATION FROM THE GENERAL AUDITOR, SHALL ENJOY JUDICIAL PRIVILEGES AS PROVIDED IN DECREE NO. 9/SL DATED JANUARY 24, 1947; THE DECISION TO PROSECUTE AS PROVIDED IN THE ABOVE DECREE BELONGS TO THE MINISTER OF FINANCE.
Article 3
BEFORE ASSUMING THE ROLE OF GENERAL AUDITOR AND AUDITORS OF FINANCE, THEY MUST TAKE AN OATH BEFORE THE GOVERNMENT.
Article 4
DURING AUDIT OR INVESTIGATION, IF NECESSARY, THE GENERAL AUDITOR OF FINANCE HAS THE RIGHT TO EMPLOY ANY NECESSARY MEANS TO PROTECT INVESTIGATION DOCUMENTS AND SIMULTANEOUSLY REPORT TO AUTHORITIES WITH JURISDICTION OVER DECISION MAKING.
Article 5
DURING AUDIT OR INVESTIGATION, THE GENERAL AUDITOR OF FINANCE HAS THE RIGHT TO REQUIRE THE INSPECTION OF ALL PAPERS, LEDGERS, AND DOCUMENTS CONCERNING ACCOUNTING AND FINANCE AS NECESSARY, EXCEPT THOSE DOCUMENTS FALLING WITHIN THE SCOPE OF SPECIAL DEFENSE BUDGETS.
ANYONE WHO REFUSES TO PROVIDE THE PAPERS, LEDGERS, AND DOCUMENTS REQUESTED BY THE GENERAL AUDITOR OF FINANCE MAY BE PROSECUTED FOR OBSTRUCTING A PUBLIC OFFICER IN THE PERFORMANCE OF DUTIES, IN ADDITION TO OTHER CHARGES IF APPLICABLE.
ALL PERSONNEL OF THE GENERAL AUDIT OFFICE OF FINANCE MUST MAINTAIN PROFESSIONAL CONFIDENTIALITY REGARDING DOCUMENTS ACQUIRED DURING THE PERFORMANCE OF DUTIES.
Article 6
A DECREE OF THE MINISTER OF FINANCE WILL ESTABLISH THE ORGANIZATION OF THE GENERAL AUDIT OFFICE OF FINANCE AND THE PROCEDURES FOR AUDIT OR INVESTIGATION.
, Clause 1, Clause 2 Article 7a of this Regulation.
THE MINISTERS OF INTERIOR AND FINANCE SHALL IMPLEMENT THIS DECREE.
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Ho Chi Minh City (Signed)
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