Decision No. 32/2011/NĐ-CP Amending the Decision No. 162/2006/NĐ-CP on salary system and uniform for officials, civil servants, and employees of the State Audit Organization and preferential treatment for state auditors.

DECREE

Amending and supplementing some articles of Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government on salary system and uniform system for officials, civil servants, and public employees of the State Audit Office and preferential treatment for state auditors

The State Audit Office and preferential treatment for state auditors

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

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THE GOVERNMENT

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

On the basis of Resolution No. 794/2009/NQ-UBTVQH12 dated June 22, 2009 of the Standing Committee of the National Assembly amending and supplementing preferential treatment for officials, civil servants, and workers of the State Audit Office issued together with Resolution No. 1003/2006/NQ-UBTVQH11 dated March 3, 2006 of the Standing Committee of the National Assembly;

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

Amending and supplementing some articles of Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government on salary system and uniform system for officials, civil servants, and public employees of the State Audit Office and preferential treatment for state auditors as follows:

DECREE:

Article 1. "Article 1. This Decree stipulates the salary system and uniform system for officials, civil servants, and public employees of the State Audit Office and preferential treatment for officials, civil servants, and workers of the State Audit Office."

1. Economic organizations conducting foreign exchange trading agency activities; economic organizations conducting foreign currency receipt and payment service provision activities; economic organizations conducting border country currency exchange agency activities.

"Article 2. This Decree applies to officials, civil servants, public employees, and workers of the State Audit Office, including:

"2. Units under and affiliated with the Ministry of Finance related to STF management work include: General Department of Taxation, General Department of Customs, Department of Debt Management and Foreign Financial Affairs, Department of State Budget, Department of Banking and Financial Institutions."

1. Leadership positions of the State Audit Office and professional and technical positions in the auditing sector 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 allowance for leaders of the State Audit Office; the salary scale, allowances, and uniforms for officials and civil servants of the State Audit Office; and preferential treatment for state auditors (hereinafter referred to as Resolution No. 1003/2006/NQ-UBTVQH11).

2. Officials, civil servants, public employees, and workers not covered by Clause 1 of this Article."

"Article 5. Preferential treatment for officials, civil servants, and workers of the State Audit Office

3. Article 5 shall be amended and supplemented as follows:

1. Annually, based on the results of audit recommendations, the State Audit Office shall allocate 2% of the amount discovered and recommended by the State Audit Office, including:

a) Additional tax, fee, and other revenue collected and deposited into the state budget;

b) Expenditures from the state budget that were improperly made and returned to the state budget;

c) Expenditures from the state budget that were improperly made and reduced from the budget for the following year.

2. The 2% fund shall be used for the following purposes:

a) Encouragement and reward payments for officials, civil servants, and workers of the State Audit Office not exceeding 0.8 times the position salary or professional and technical salary plus position allowance, occupational preference allowance, seniority allowance, and seniority bonus allowance (if applicable).

b) The remaining funds after making encouragement and reward payments for officials, civil servants, and workers of the State Audit Office shall be used for investment in material infrastructure and to enhance the operational capacity of the auditing sector."

1. This Decree takes effect from July 1, 2011.

Article 2. Effective Date

2. Preferential treatment for officials, civil servants, and workers of the State Audit Office shall be implemented from the date Resolution No. 794/2009/NQ-UBTVQH12 dated June 22, 2009 of the Standing Committee of the National Assembly comes into force.

3. Determination of the basis for allocating 2% of the State Audit Office's funds for the implementation of audit results from 2007 to 2010 shall be decided by the Standing Committee of the National Assembly.

1. The Ministry of Finance shall be responsible for guiding the establishment and use of the 2% fund from the amounts discovered and recommended by the State Audit Office.

Article 3. Responsibility for Implementation

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central government, and the Chief State Auditor shall be responsible for implementing this Decree.

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under the central government, and the State Auditor General shall be responsible for implementing this Decree.