Resolution No. 325/2016/UBTVQH14 on the treatment for officials and civil servants of the State Audit Agency

 RESOLUTION

REGULATING THE REMUNERATION SYSTEM FOR STATE AUDIT OFFICIALS AND CIVIL SERVANTS

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM

On the basis of the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on Legislative Decrees numberNo. 80/2015/QH13;

Pursuant to the State Audit Law numberNo. 81/2015/QH13;

After considering the Report numberNo. 1667/TTr-KTNN dated December 16, 2016 of the State Audit Office and the Review Report numberdevelopment271/BC-UBTCNS 14 dated December 21, 2016 of the Committee for Finance and Budget regarding the issuance of regulations on the remuneration system for State Audit officials and civil servants,No. Approves the salary scale for the Chief State Auditor; the position allowance scale for leadership positions at the State Audit Office; the salary scale for State Audit civil servants; the occupational preference allowance system for State Audit officials and civil servants; the uniform system for State Audit officials, civil servants, and staff; and the priority system for State Audit officials, civil servants, staff, and workers according to Appendices 1, 2, 3, 4, 5, and 6 attached hereto.

RESOLUTION:

Article 1

The Government shall guide the implementation of the priority system for State Audit officials, civil servants, staff, and workers as stipulated in this Resolution. The transfer of salary grades, salary increment systems, and other related monetary benefits for State Audit officials, civil servants, staff, and workers as stipulated in this Resolution shall be implemented in accordance with the guiding documents on salaries issued by the Government.

Article 2

This Resolution takes effect from the date of its promulgation. The Resolution number 1003/2006/NQ-UBTVQH11 dated March 3, 2006 approving the salary scale and position allowances for State Audit leadership; the salary scale, allowances, and uniforms for State Audit officials and civil servants; and the priority system for state auditors; the Resolution number 794/2009/NQ-UBTVQH12 dated June 22, 2009 amending and supplementing the priority system for State Audit officials, civil servants, and workers issued together with Resolution number 1003/2006/NQ-UBTVQH11 dated March 3, 2006; and the Resolution number 670a/2013/NQ-UBTVQH13 dated October 14, 2013 amending the percentage ratio of funds extracted and used from the amounts discovered and recommended by the State Audit Office pursuant to Resolution number 794/2009/NQ-UBTVQH12 shall cease to be effective from the date this Resolution comes into force./.

Article 3

Phùng Quốc Hiển

 

ANNEX 1

(Attached to Resolution number 325/2016/UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly)
Grade 1Grade 2

 

ANNEX 2

Deputy Chief State Auditor Department Director, Audit Inspector, and Equivalent Positions
Grade 1Grade 2

 

ANNEX 3

Deputy Chief State Auditor Grade 3
Grade 1Grade 2

Note:

- Type A2 includes: Principal Specialist, Principal Auditor, and equivalent positions;

- Type A

includes: Specialist, Auditor, and equivalent positions.

OCCUPATIONAL PREFERENCE ALLOWANCE SYSTEM FOR STATE AUDIT OFFICIALS AND CIVIL SERVANTS1 1. The occupational preference allowance system for State Audit officials and civil servants shall be implemented from January 1, 2016, including:

 

ANNEX 4

a) Senior Auditors, including the position of Chief State Auditor, shall receive an additional 15% of their current salary;
Grade 1Grade 2

b) Principal Auditors shall receive an additional 20% of their current salary;

c) Auditors shall receive an additional 25% of their current salary.

2. The subjects specified in Clause 1 above shall not be entitled to the occupational preference allowance system for State Audit officials and civil servants in the following cases:

a) Being relieved of duty, retiring, resigning, or being transferred to another agency not under the State Audit Office;

b) Time spent abroad on official business, work, or study, receiving 40% of their salary as stipulated in Clause 4, Article 8 of the Government's Decree number 204/2004/NĐ-CP dated December 14, 2004 on the salary system for officials, civil servants, staff, and military personnel;

c) Continuous domestic training periods of three months or more;developmentd) Continuous personal leave without pay of one month or more;development- To be filed: Vt, HCSN (Department of Administrative and Public Institution Finance).

đ) Exceeding the sick leave or maternity leave period as prescribed in the Social Insurance Law;

e) Suspension of work.

3. The budget for implementing the occupational preference allowance system for State Audit officials and civil servants shall be allocated annually in the State Audit Office's budget.

UNIFORM SYSTEM FOR STATE AUDIT OFFICIALS, CIVIL SERVANTS, AND STAFF

State Audit officials, civil servants, and staff currently working at the State Audit Office shall be provided uniforms as follows:

1. Uniforms provided on an annual basis:

 

ANNEX 5

- Spring and summer uniforms: 1 set/year (initially provided with 2 sets);
Grade 1Grade 2

- Autumn and winter uniforms: 1 set/2 years (initially provided with 2 sets);

- Long-sleeved shirts: 1 piece/year (initially provided with 2 pieces);

- Ties: 1 piece/2 years;

- Briefcases: 1 piece/2 years;

- Belts: 1 piece/2 years;policies- Leather shoes: 1 pair/2 years;ầa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ầ- Backless sandals: 1 pair/year;

- Socks: 2 pairs/year;

- Raincoats: 1 piece/year;

- Winter coats: 1 piece/5 years.

2. One-time uniforms (supplementary when damaged or changed positions):

- Hats;

- Badges;

- Nameplates.

The budget for implementing the uniform system for State Audit officials, civil servants, and staff shall be allocated annually in the State Audit Office's budget. The Chief State Auditor shall decide specifically on the form, color, and style of uniforms within the State Audit Office. PRIORITY SYSTEM FOR STATE AUDIT OFFICIALS, CIVIL SERVANTS, STAFF, AND WORKERS 1. The State Audit Office may extract 5% of the amount discovered and recommended by the State Audit Office, including:

a) Increased revenue to the state budget from taxes, fees, and other charges;

b) Amounts improperly spent from the state budget that have been returned to the state budget;

c) Amounts improperly spent from the state budget that have been reduced or not paid out by the competent authority;

d) Over-budgeted funds identified and recommended by the State Audit Office that have been recovered and returned to the state budget by the competent authority.

The funds for implementing the uniform system for officials, civil servants, and employees of the State Audit Office shall be allocated in the budget estimate of the State Audit Office. The Chief State Auditor decides specifically on the form, color, and style of uniforms within the State Audit Office.ới stoapproved by the competent authority,amendm of the State Audit Organization. The Chief State Auditor decides specifically on the color, design, and style of uniforms in the auditing sector.developmentauditJune 2024;organto nước.

 

ANNEX 6

PRIORITY REGIME FOR OFFICIALS, CIVIL SERVANTS, AND EMPLOYEES OF THE STATE AUDIT OFFICE
Grade 1Grade 2

1. The State Audit Office is entitled to allocate 5% of the amount identified and recommended by the State Audit Office, including:

a) Additional revenue to the state budget from taxes, fees, and other charges;

b) Expenditures from the state budget that were made in violation of regulations and have been returned to the state budget;

c) Expenditures from the state budget that were made in violation of regulations and have been reduced by the competent authority;

d) Budgetary funds allocated beyond the established standards and from incorrect sources, which have been identified and recommended by the State Audit Office and subsequently recovered and returned to the state budget by the competent authority.

2. The State Treasury confirms increases in state budget revenues, amounts of improper state budget expenditures that have been remitted to the state budget, reductions in improper state budget expenditures for the following year's budget, and excess funding allocations beyond established standards and norms of various agencies and units in response to the National Audit Office’s recommendations., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP, incorrectồnorms of the implementing agencies and units based on the National Audit Office’s recommendations.

3. The National Audit Office uses 5% of its funds for the following purposes:

a) Encouragement and reward payments to officials, civil servants, employees, and workers of the National Audit Office not exceeding 0.8 times their rank salary, position allowance, out-of-quota allowance, and occupational preference allowance;

b) The remaining funds after making encouragement and reward payments to officials, civil servants, employees, and workers of thedevelopmentNational Audit Office may be used todevelopment invest in physical infrastructure and enhance the operational capacity of the sector.

4. The State Treasury is responsible for the accuracy of the data confirmed as the basis for calculating 5% for the National Audit Office. Annually, the, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPScaledevelopmentNational Audit Office reports to the Standing Committee of the National Assembly the plan for allocating and using, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP theseNo. funds.