JOINT CIRCULAR No. 297/1998/TTLT/KTNN-BTC GUIDING THE IMPLEMENTATION OF UNIFORM REGIME FOR AUDIT OFFICERS UNDER THE STATE AUDIT SYSTEM

THIS CIRCULAR GUIDES THE IMPLEMENTATION OF UNIFORM REGIMES FOR AUDIT OFFICERS UNDER THE STATE AUDIT SYSTEM, PROVIDING STANDARDS, DURATION OF USE, AND MANAGEMENT OF FUNDS FOR UNIFORM PURCHASES. AUDIT OFFICERS ARE PROVIDED WITH WINTER CLOTHING, SPRING AND SUMMER CLOTHING, RAINCOATS, DOCUMENT CASES, AND LEATHER SHOES WITH A USAGE PERIOD OF 1 TO 2 YEARS.

Document No.297/1998/TTLT/KTNN-BTC
Document typeJoint Circular
Issuing authorityState Audit Office of Vietnam
Signed byBùi Hải Ninh Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Thứ Trưởng Người Ký Nguyễn Thị Kim Ngân — Phó Tổng Kiểm toán Nhà nước
Updated01/07/2026
SectorAudit, Finance
FieldUncategorized
Issued date16/07/1998
Effective date31/07/1998
Expiry date—
StatusIn effect
✦ Smart summary

THIS CIRCULAR GUIDES THE IMPLEMENTATION OF UNIFORM REGIMES FOR AUDIT OFFICERS UNDER THE STATE AUDIT SYSTEM, PROVIDING STANDARDS, DURATION OF USE, AND MANAGEMENT OF FUNDS FOR UNIFORM PURCHASES. AUDIT OFFICERS ARE PROVIDED WITH WINTER CLOTHING, SPRING AND SUMMER CLOTHING, RAINCOATS, DOCUMENT CASES, AND LEATHER SHOES WITH A USAGE PERIOD OF 1 TO 2 YEARS.

Scope of application

AUDIT OFFICERS BELONGING TO THE STATE AUDIT SYSTEM'S BUDGET (INCLUDING CENTRAL STATE AUDIT AND REGIONAL STATE AUDITS).

Key points

  • AUDIT OFFICERS ARE PROVIDED WITH WINTER CLOTHING, SPRING AND SUMMER CLOTHING, RAINCOATS, DOCUMENT CASES, AND LEATHER SHOES WITH A USAGE PERIOD OF 1 TO 2 YEARS.
  • UNIFORMS ARE MADE FROM DOMESTICALLY PRODUCED ORDINARY GOODS, WITH SPECIFICATIONS AND COLORS AS PRESCRIBED BY THE CHIEF STATE AUDITOR.
  • THE STATE AUDIT IS RESPONSIBLE FOR PURCHASING AND DISTRIBUTING UNIFORMS ACROSS THE ENTIRE SYSTEM. IN CASES WHERE REGIONAL AUDITS ARE AUTHORIZED TO PURCHASE UNIFORMS, THEY MUST FOLLOW THE STATE AUDIT’S UNIFIED GUIDELINES ON UNIFORM FORM, COLOR, AND FABRIC QUALITY; PRICES MUST BE BASED ON ACTUAL COSTS BUT SHALL NOT EXCEED THE PRICE RANGE SET BY THE STATE AUDIT.
  • IF UNIFORMS ARE DAMAGED OR LOST WITHOUT A VALID REASON, AUDIT OFFICERS MUST PURCHASE REPLACEMENT UNIFORMS IN ACCORDANCE WITH THE PRESCRIBED MODEL. THE STATE WILL NOT PROVIDE COMPENSATION.
  • AUDIT OFFICERS MUST WEAR UNIFORMS IN ACCORDANCE WITH REGULATIONS WHEN AT THEIR OFFICE OR ATTENDING OTHER ORGANIZATIONS.

🌐 Social impact of this document

  • POSITIVE IMPACT: PROVIDING UNIFORMS FOR AUDIT OFFICERS HELPS THEM TO PERFORM THEIR TASKS PROFESSIONALLY AND ENHANCES THE CREDITABILITY OF THE AUDIT INDUSTRY.
  • NEGATIVE IMPACT: ANNUAL UNIFORM PURCHASE COSTS MAY IMPOSE A FINANCIAL BURDEN ON THE NATIONAL BUDGET.

❓ Frequently asked questions

WHAT TYPES OF UNIFORMS ARE AUDIT OFFICERS PROVIDED WITH?

AUDIT OFFICERS ARE PROVIDED WITH WINTER CLOTHING, SPRING AND SUMMER CLOTHING, RAINCOATS, DOCUMENT CASES, AND LEATHER SHOES.

WHAT IS THE DURATION OF USE FOR UNIFORMS?

THE DURATION OF USE FOR UNIFORMS IS FROM 1 TO 2 YEARS DEPENDING ON THE TYPE OF UNIFORM ISSUED.

IF UNIFORMS ARE DAMAGED OR LOST WITHOUT A VALID REASON, WHAT MUST AUDIT OFFICERS DO?

AUDIT OFFICERS MUST PURCHASE REPLACEMENT UNIFORMS IN ACCORDANCE WITH THE PRESCRIBED MODEL. THE STATE WILL NOT PROVIDE COMPENSATION.

FROM WHICH SOURCES ARE UNIFORMS MANUFACTURED?

UNIFORMS ARE MANUFACTURED FROM DOMESTICALLY PRODUCED ORDINARY GOODS, WITH QUALITY AND COLORS AS PRESCRIBED BY THE CHIEF STATE AUDITOR.

ARE THERE SPECIFIC PROVISIONS REGARDING TENDERING PROCEDURES FOR UNIFORM PURCHASES?

IN CASES WHERE THE STATE AUDIT PURCHASES UNIFORMS FOR THE ENTIRE SYSTEM, IF THE CONTRACT VALUE IS HIGH, THE STATE AUDIT MUST CONDUCT A TENDER IN ACCORDANCE WITH CURRENT REGULATIONS PRIOR TO SIGNING THE CONTRACT.

Full text

MINISTRY OF FINANCE-NATIONAL AUDIT OFFICE
********

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

No.: 297/1998/TTLT-KTNN-BTC

Hanoi, July 16, 1998

JOINT CIRCULAR

Guidelines for Implementing Uniforms for National Audit Office Personnel

 
To implement the Prime Minister's opinion as stated in Government Office Notification No. 77/TB dated May 27, 1995 regarding the provision of uniforms and other benefits for National Audit Office personnel equivalent to those currently provided to Inspectors.

The National Audit Office and the Ministry of Finance jointly issue guidelines for implementing uniforms for National Audit Office personnel as follows:

 

I. Scope of Application

Personnel within the National Audit Office establishment (including central National Audit Offices and regional National Audit Offices) shall be provided with uniforms for use when performing their duties.

II. Standards, Specifications, and Usage Period of Uniforms

1. Personnel within the National Audit Office establishment shall be provided with uniforms in physical form and the usage period shall be as follows:

Serial Number

Uniform standards

Quantity

2.3.1.1. Name of the production facility.

1

Winter trousers (for both male and female) made of tuýt si wool fabric, lined with inner fabric

1 set

2 years

2

Spring and summer clothing made of synthetic fiber fabric

1 set

1 year

3

Ao rain

1 piece

2 years

4

Briefcase

1 piece

2 years

5

Leather shoes

1 pair

2 years

2. Clothing and other types of uniforms shall be ordinary products produced domestically.

3. Specifications and colors of uniforms shall be stipulated by the Chief State Auditor.

III. Financial Management

1. Budget preparation: Based on the number of personnel entitled to uniforms, the quantity and type of uniforms reaching their usage period, and current market prices, the National Audit Office shall prepare an annual budget for purchasing uniforms according to the corresponding chapters and items of the state budget, and submit it to the Ministry of Finance.

2. Allocation of funds:

Annually, based on the procurement contracts for uniforms signed between the National Audit Office and uniform suppliers, the Ministry of Finance shall allocate sufficient and timely funds to the National Audit Office for the purchase of uniforms. In cases where the National Audit Office procures uniforms for the entire system and the procurement contract value is significant, before signing the contract, the National Audit Office must organize bidding in accordance with current regulations.

IV. Distribution, Management, and Use of Uniforms

1. The National Audit Office is responsible for purchasing and distributing uniforms throughout the National Audit Office system. If distribution is delegated to regional audit offices, they must follow the unified guidance of the National Audit Office regarding the style, color, and quality of fabrics; prices must be actual but not exceed the price range set by the National Audit Office.

2. The National Audit Office and regional audit offices must ensure correct distribution to eligible personnel and within the specified usage period; maintain records of uniform distribution to individuals according to a standardized format prescribed by the National Audit Office. Strictly manage the financial principles governing the procurement and distribution of uniforms within their respective responsibilities.

3. National Audit Office personnel must wear uniforms as prescribed when working at their office or traveling to other agencies.

4. If National Audit Office personnel uniforms are damaged or lost without justifiable reasons during the usage period, they must purchase replacement uniforms according to the prescribed model themselves; the state will not provide compensation.

5. For personnel who retire, leave due to health reasons, resign, or transfer to other positions, if the provided uniforms have not reached the end of their usage period, they need not be returned; if the usage period has ended and they have not been issued new uniforms, they will not be issued new ones.

V. Implementation Provisions

This Circular takes effect fifteen days from the date of issuance.

During implementation, if any issues arise, please report them to the relevant ministries for appropriate amendments and supplements.

Bui Hai Ninh

(Signed)

Nguyễn Thị Kim Ngân

(Signed)

The original file of this document is being updated. Please read the full text and check back later.

Relations map

↑ Basis & documents that affect this document
Based on 1
297/1998/TTLT/KTNN-BTC
JOINT CIRCULAR No. 297/1998/TTLT/KTNN-BTC GUIDING THE IMPLEMENTATION OF UNIFORM REGIME FOR AUDIT OFFICERS UNDER THE STATE AUDIT SYSTEM
In effect

Click a document to open. A red border = a relation that changes validity.