Decree No. 66/2018/ND-CP on preferential treatment for officials, civil servants, public employees, and workers of the State Audit Agency

DECREE

Regulations on preferential treatment for civil servants, officials, and employees

Pursuant to Resolution No. 325/2016/UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly regarding the preferential regime for officials and civil servants of the State Audit Agency;

Pursuant to the Government Organization Law dated June 19, 2015;

Pursuant to Resolution No. 325/2016/UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly regarding the regime for civil servants of the State Audit Agency;

At the proposal of the Minister of Finance;

The Government promulgates this Decree stipulating preferential treatment for civil servants, officials, employees, and workers of the State Audit Agency.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Decree stipulates preferential treatment for civil servants, officials, employees, and workers of the State Audit Agency as provided for in Appendix No. 6 of Resolution No. 325/2016/UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Decree applies to civil servants, officials, employees, and workers of the State Audit Agency, including:

a) Civil servants, officials, and employees of the State Audit Agency.

b) Workers under labor contracts as prescribed in Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing the system of contracts for certain types of work in administrative agencies and public institutions.

Article 2. Preferential Treatment for Civil Servants, Officials, and Workers of the State Audit Agency

Preferential treatment for civil servants, officials, employees, and workers of the State Audit Agency shall be implemented in accordance with Article 1 of Resolution No. 325/2016/UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly and other documents and guidelines issued by the Government regarding salaries.

Article 3. Budget for Implementing Preferential Treatment for Civil Servants, Officials, and Workers of the State Audit Agency

Annually, based on the results of audit recommendations, the State Audit Agency may allocate 5% of the amount discovered and recommended by the State Audit Agency according to Clause 1 of Appendix 6 of the Resolution No. 325/2016/UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly on the regime for civil servants, officials, and employees of the State Audit Agency, including:

1. Additional revenue to the state budget from taxes, fees, and other charges.

2. Amounts improperly spent from the state budget that have been returned to the state budget.

3. Amounts improperly spent from the state budget that have been reduced or not paid out by competent authorities upon recommendation of the State Audit Agency.

4. Excess funds allocated beyond the budgeted amount and from improper sources discovered and recommended by the State Audit Agency that have been recovered and returned to the state budget.

Article 4. Use of Allocated Funds for Implementing Preferential Treatment for Civil Servants, Officials, and Workers of the State Audit Agency

The State Audit Agency shall use the 5% allocated funds for the following purposes:

1. Encouragement and reward payments for civil servants, officials, employees, and workers of the State Audit Agency not exceeding 0.8 times the salary prescribed by the State, including:

a) Rank-based salary.

b) Allowances:

- Position allowances;

- Over-quota allowance;

- Professional allowances as prescribed in Resolution No. 325/2016/NQ-UBTVQH14 dated December 29, 2016 of the Standing Committee of the National Assembly on the regime for civil servants of the State Audit Agency.

2. The remaining funds after encouragement and reward payments for civil servants, officials, employees, and workers of the State Audit Agency may be used for investment in material infrastructure and to enhance the capacity of the industry.

Article 5. Effective Date

1. This Decree takes effect from July 1, 2018 and applies from the 2017 fiscal year.

2. Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government on salary regimes and uniform regulations for civil servants, officials, and employees of the State Audit Agency and preferential treatment for state auditors; Decree No. 32/2011/NĐ-CP dated May 16, 2011 of the Government and Decree No. 02/2015/NĐ-CP dated January 2, 2015 amending and supplementing certain articles of Decree No. 162/2006/NĐ-CP dated December 28, 2006 of the Government cease to be effective from the date this Decree takes effect.

Article 6. Implementation Organization

1. The Ministry of Finance shall provide guidance on the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and the Auditor General shall be responsible for implementing this Decree./.