Decision No. 32/2006/QD-BTC of the Ministry of Finance issues the Regulation on Financial Inspection and Audit Activities. This Decision replaces Decision No. 142/2002/QD-BTC and takes effect fifteen days after its publication in the Official Gazette.
要点
- 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.
- This Decision replaces Decision No. 142/2002/QD-BTC of the Minister of Finance.
- This Decision takes effect fifteen days after its publication in the Official Gazette.
- Based on the Inspection Law, Decree No. 77/2003/ND-CP, Decree No. 41/2005/ND-CP, and Decree No. 81/2005/ND-CP to issue this Decision.
🌐 本文件的社会影响
- Positive impact: Enhance the effectiveness of state management in finance, avoid overlapping in inspection and audit activities.
- Negative impact: May cause difficulties for agencies and units under the Ministry of Finance and Provincial and Municipal Finance Departments when adjusting their work procedures according to the new Decision.
❓ 常见问题
Who does this Decision apply to?
This Decision does not specify the subjects it applies to, but is implemented by 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, and Directors of Provincial and Municipal Finance Departments directly under the Central Government.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
What Decision does this Decision replace?
This Decision replaces Decision No. 142/2002/QD-BTC of the Minister of Finance.
On what basis was this Decision issued?
This Decision is based on the Inspection Law, Decree No. 77/2003/ND-CP, Decree No. 41/2005/ND-CP, and Decree No. 81/2005/ND-CP.
What changes does this Decision make compared to the previous Decision?
This Decision replaces Decision No. 142/2002/QD-BTC, aiming to avoid overlap and handle situations where overlap occurs in financial inspection and audit activities.
全文
| MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 32/2006/QĐ-BTC |
Hanoi, June 6, 2006 |
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./.
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DEPUTY MINISTER |
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