Decision No. 1799/QD-BTC stipulates the functions, tasks, powers, and organizational structure of the Ministry of Finance Inspectorate.

Pursuant to …;

Regulations on functions, tasks, powers and organizational structure of the State Audit of the Ministry of Finance

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THE MINISTER OF FINANCE

Pursuant to Decree No. 178/2007/ND-CP dated December 3, 2007 of the Government stipulating functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 81/2005/ND-CP dated June 22, 2005 of the Government on organization and operation of the State Audit of Finance;

Considering the proposal of the Director of the State Audit of the Ministry of Finance, the Head of the Cadre and Civil Servant Organization Department,

DECISION:

Article 1. Position and Functions

The State Audit of the Ministry of Finance is an entity under the Ministry of Finance, having the function of advising and assisting the Minister of Finance to uniformly manage state administration regarding auditing, handling complaints and denunciations, preventing corruption, practicing thrift, and combating waste; conducting administrative audits of organizations and individuals directly under the management of the Ministry of Finance and specialized audits within the scope of state administration of the Ministry of Finance.

The State Audit of the Ministry of Finance is directly guided by the Minister of Finance, while also being guided and instructed on work, organization, and audit procedures by the State Audit Office of Vietnam.

The State Audit of the Ministry of Finance has its own seal and bank account at the National Treasury in accordance with the provisions of the law.

Article 2. N |||Tasks

1. To take the lead or coordinate with relevant units in drafting normative legal documents on auditing and other areas of state administration as assigned by the Minister of Finance.

2. To guide, inspect, and urge financial agencies and units to build and implement audit programs and plans, post-audit handling measures; audit procedures and practices; organize training and guidance on financial audit practices.

3. To provide guidance on audit business activities for the Audits of General Departments and equivalent entities under the Ministry of Finance; guide and inspect units and organizations under the Ministry of Finance in implementing laws and regulations on audit work; provide guidance on specialized audit practices for Provincial Financial Audit Offices.

4. To audit the implementation of policies and laws, tasks of agencies and units directly under the management of the Ministry of Finance.

5. To audit compliance with specialized laws of agencies, organizations, and individuals within the scope of state administration of the Ministry of Finance.

6. Administer administrative penalties according to the law on administrative violation handling.

7. To handle violations of laws in the fields of finance and budget, and other areas within the scope of state administration of the Ministry of Finance within its authority, or propose competent authorities to handle such violations. Propose competent authorities to suspend the enforcement or revoke provisions contrary to normative legal documents, or propose amendments to systems and policies found to be no longer appropriate through financial audit and inspection activities.

8. To monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions on handling by the Minister of Finance and the Director of the State Audit of the Ministry of Finance; inspect the conduct of audits and post-audit handling by the Audits of General Departments and equivalent entities under the Ministry of Finance, and Provincial Financial Audit Offices within their jurisdiction.

9. To be responsible for consolidating reports, monitoring, and urging organizations and units under the Ministry to implement conclusions, recommendations, and handling measures concerning finances from the State Audit Office, Inspection Agencies, and Police Investigation Units; cooperate with the State Budget Department in finalizing the budget related to audit conclusions of these agencies.

10. To assist the Minister of Finance in organizing citizen reception work; receiving and processing complaints and denunciations letters; resolving complaints and denunciations in accordance with the law on complaints and denunciations.

11. To take the lead in coordinating with relevant units to guide, inspect, verify, and consolidate and report on the implementation of asset and income transparency of organizations and units under the Ministry of Finance as prescribed by law.

12. To assist the Minister of Finance in implementing anti-corruption, thrift, and waste prevention work within the scope of state administration of the Ministry of Finance as prescribed by law.

13. To consolidate and report on the results of auditing, complaint resolution, anti-corruption, thrift, and waste prevention work within the scope of state administration of the Ministry of Finance.

14. To take the lead or coordinate with relevant units in organizing information dissemination, publicity, and popularization of laws in areas under the functions and tasks of the State Audit of the Ministry of Finance.

15. To organize scientific research or cooperate in scientific research with units inside and outside the sector; organize the implementation of international cooperation as assigned by the Ministry and in accordance with the law.

16. To perform other tasks and powers assigned by the Minister of Finance and as prescribed by law.

Article 3. Organizational Structure

The State Audit of the Ministry of Finance has a Director and several Deputy Directors.

The Director is responsible before the Minister of Finance and the law for all activities of the State Audit of the Ministry of Finance; manages civil servants and assets allocated according to regulations.

Deputy Directors are responsible before the Director for the tasks assigned to them.

The State Audit of the Ministry of Finance has the following departments:

1. Department of General Affairs.

2. Department of Citizen Complaints and Denunciations Handling (shortened as Complaints and Denunciations Department).

3. Department of Budget Audit (shortened as Audit Department 1).

4. Department of Investment Capital Construction Audit (shortened as Audit Department 2).

5. Department of Administrative and Public Service Unit Financial Audit (shortened as Audit Department 3).

6. Department of Enterprise Financial Audit (shortened as Audit Department 4).

7. Department of Price and Other Field Audit (shortened as Audit Department 5).

8. Department of Compliance with Laws on Auditing, Inspection, Thrift, Waste Prevention, and Anti-Corruption (shortened as Audit Department 6).

9. Department of Post-Audit Handling.

10. Representative of the State Audit of the Ministry of Finance in Ho Chi Minh City.

11. Journal of Financial Audit (public service unit).

Specific tasks of the departments, the Representative of the State Audit of the Ministry of Finance in Ho Chi Minh City, and the Journal of Financial Audit are defined by the Director of the State Audit of the Ministry of Finance.

The Inspectorate of the Ministry of Finance operates under a combined organizational structure with a specialist system. For tasks carried out under the specialist system, the Inspector General of the Ministry assigns duties to staff members and civil servants in accordance with their positions, standards, and professional capabilities to ensure the completion of assigned tasks.

The staffing of the Inspectorate of the Ministry of Finance is determined by the Minister of Finance.

Article 4. Responsibilities and powers of the Inspector General of the Ministry of Finance

1. Organize, direct, and implement the tasks of the Inspectorate of the Ministry of Finance as stipulated in Article 2 of this Decision.

2. Carry out the tasks and powers prescribed in the Inspection Law, Decree No. 81/2005/NĐ-CP dated June 22, 2005 of the Government on the organization and operation of financial inspection, and related documents.

3. Request relevant agencies and organizations to provide documents and data for inspection work, summarization, and evaluation of the implementation of inspection policies and regulations.

4. Sign guiding documents, explanations, and responses to difficulties in implementing inspection-related regulatory documents, business processing documents in the field of inspection, and documents signed upon delegation or authorization from the Minister of Finance according to the Ministry's operational regulations.

Article 5. Effectiveness and Responsibility for Implementation

This Decision takes effect from the date of signing and replaces Decision No. 05/2006/QĐ-BTC dated January 20, 2006 of the Minister of Finance regarding the functions, tasks, powers, and organizational structure of the Inspectorate of the Ministry of Finance.

The Inspector General of the Ministry of Finance, the Director of the Cadre and Civil Servant Department, the Head of the Ministry of Finance Office, and the Heads of affiliated organizations and units of the Ministry of Finance are responsible for implementing this Decision./.