Decision No. 32/2006/QD-BTC On Issuing the Regulation on Financial Inspection and Audit Activities

Pursuant to …;

Regarding the issuance of the Regulation on Inspection and Financial Audit Activities

THE MINISTER OF FINANCE

Pursuant to the Inspection Law dated June 15, 2004.

Pursuant to the Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.

Pursuant to the Decree No. 41/2005/NĐ-CP dated March 25, 2005 of the Government detailing and guiding the implementation of certain provisions of the Inspection Law.

Pursuant to the Decree No. 81/2005/NĐ-CP dated June 22, 2005 of the Government on the organization and operation of financial inspection.

Based on the proposal of the Inspector General of the Ministry of Finance.

Pursuant to …;

Article 1. The Regulation on Inspection and Financial Audit Activities is hereby promulgated together with this Decision.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette, replacing Decision No. 142/2002/QĐ-BTC dated November 19, 2002 of the Minister of Finance promulgating the Regulation on the division of tasks among agencies within the Finance sector when conducting inspections and audits to avoid overlap and handling situations where overlap occurs.

Article 3. The Inspector General of the Ministry of Finance, the Director of the Ministry of Finance's Office, Heads of agencies and units under the Ministry of Finance, Directors of Provincial and Municipal Finance Departments directly under the Central Government are responsible for implementing this Decision./.