Decree No. 162/2006/NĐ-CP on salary system, uniform regulations for State Audit Organization officials and preferential treatment for state auditors.

DECREE

Decision No. 162/2006/NĐ-CP on salary system and uniform regulations for officials, civil servants, and employees of the State Audit Agency and preferential treatment for State Auditors

______________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly approving the salary scale and position allowances for leaders of the State Audit Agency; the salary scale, allowances, and uniforms for officials and civil servants of the State Audit Agency; preferential treatment for state auditors;

Considering the proposal of the Minister of Home Affairs and the Minister of Finance,

DECREE

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the salary system and uniform regulations for officials, civil servants, and employees of the State Audit Agency and preferential treatment for state auditors.

Article 2. Applicability

This Decree applies to officials, civil servants, and employees of the State Audit Agency, including:

1. Leadership positions of the State Audit Agency and specialized and technical positions within the State Audit Agency as specified in Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly approving the salary scale and position allowances for leaders of the State Audit Agency; the salary scale, allowances, and uniforms for officials and civil servants of the State Audit Agency; preferential treatment for state auditors (hereinafter referred to as Resolution No. 1003/2006/NQ-UBTVQH11).

2. Officials, civil servants, and employees outside the provisions of Clause 1 of this Article who belong to the State Audit Agency.

Chapter II

SPECIFIC PROVISIONS

Article 3. Salary System for Officials, Civil Servants, and Employees of the State Audit Agency

1. The general minimum wage applicable to officials, civil servants, and employees under the State Audit Agency shall be implemented according to the current regulations of the Government.

2. Civil servants appointed to the position of state auditor shall be assigned a salary grade corresponding to the state auditor position; when they cease their auditing duties to perform other tasks as decided by the competent authority, they must be reassigned to another position according to the regulations. The criteria for each state auditor position shall be implemented according to the provisions of Resolution No. 1002/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly regarding the responsibilities, powers, and specific criteria for each state auditor position.

3. The salary scale, various types of position allowances, and other related systems concerning salaries for officials, civil servants, and employees of the State Audit Agency:

a) The General Auditor, Deputy General Auditors, civil servants holding leadership positions at the department and division levels, and civil servants of the State Audit Agency (type A1, type A2, and type A3) shall implement the salary assignment and leadership position allowances according to the salary scales and leadership position allowance tables issued together with Resolution No. 1003/2006/NQ-UBTVQH11;

b) The occupational preference allowance for state auditors includes three levels: 15%, 20%, and 25%, issued together with Resolution No. 1003/2006/NQ-UBTVQH11, calculated based on the current salary plus leadership position allowances and seniority allowances exceeding the standard range (if any); the Deputy General Auditor position shall enjoy an occupational preference allowance of 15%;

c) In addition to the provisions set out in points a and b of Clause 3 of this Article, officials, civil servants, and employees under the State Audit Agency shall also apply the provisions of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for officials, civil servants, employees, and armed forces.

Article 4. Uniform regulations for State Audit officials

1. The uniform regulations for State Audit officials shall be implemented in accordance with the provisions issued together with Resolution No. 1003/2006/NQ-UBTVQH11.

2. The funds to implement the uniform regulations for State Audit officials shall be allocated in the annual state budget estimate of the State Audit Office in accordance with the provisions of the State Budget Law.

Article 5. Preferential treatment for State auditors

Annually, based on the conclusions of the State Audit Office, the State Audit Office may allocate 2% of the actual revenue paid into the state budget outside the revenue collected by the agencies responsible for collecting state revenue to invest in material infrastructure within the industry and to reward auditing activities.

Chapter III

IMPLEMENTING PROVISIONS

Article 6. Responsibilities for guidance and implementation

1. The Ministry of Home Affairs shall take the lead and coordinate with the Ministry of Finance to guide the implementation of the salary system for State Audit officials as stipulated in Article 3 of this Decree.

2. The Ministry of Finance shall take the lead and coordinate with the State Audit Office to guide the implementation of the uniform regulations for State Audit officials and the preferential treatment for State auditors as stipulated in Articles 4 and 5 of this Decree.

3. The Chief State Auditor shall specify the uniforms within the State Audit industry; develop plans for allocating, distributing, managing, and utilizing funds to implement preferential treatment for State auditors according to Resolution No. 1003/2006/NQ-UBTVQH11 and current laws, and submit them to the Standing Committee of the National Assembly for decision.

Article 7. Effective Date

This Decree shall take effect fifteen days from the date of publication in the Official Gazette. The regulations stipulated in this Decree shall be implemented from the date Resolution No. 1003/2006/NQ-UBTVQH11 takes effect.

Article 8. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, and the Chief State Auditor are responsible for implementing this Decree./.