Decree No. 70-CP stipulates the establishment of the State Audit Agency to strengthen control in the management and use of state budget. This agency is tasked with developing audit programs, providing audit results to the Government, confirming accounting records, and contributing opinions to improve financial management work.
Scope of application
The State Auditor General, Deputy State Auditors, Auditors, the Office of the State Audit Agency, and audited units such as the state budget, basic construction investment, state-owned enterprises.
Key points
- The State Audit Agency has the responsibility to develop annual audit programs, provide audit results to the Government, confirm accounting records and final accounts that have been audited.
- The State Audit Agency follows the law and professional methods prescribed, requiring audited units to provide necessary information for the performance of its tasks.
- The State Auditor General is responsible for all auditing work, Deputy State Auditors are responsible for assigned tasks.
- The State Audit Agency manages the organizational structure, staff, and material resources of the system according to the regulations of the Government.
- The State Audit Agency has its own seal and separate account, operational funds are provided from the state budget.
🌐 Social impact of this document
- Positive impact: Strengthening control over state budget management, reducing errors and violations in resource utilization.
- Negative impact: May impose additional time and effort burdens on audited units.
❓ Frequently asked questions
What are the responsibilities of the State Audit Agency?
The State Audit Agency develops annual audit programs and plans, provides audit results to the Government, and confirms audited accounting records.
Who is responsible under the law for the contents evaluated, commented on, and confirmed?
The State Audit Agency is responsible under the law for the contents evaluated, commented on, and confirmed.
What rights does the State Auditor General have when performing duties?
When performing duties, the State Auditor General only adheres to the law and prescribed professional methods; can request audited units to provide necessary information.
How does the State Audit Agency manage its organizational structure?
The State Auditor General decides on the appointment and removal of positions of Chief Auditors, Deputy Chief Auditors, and Heads and Deputy Heads of Offices.
Where does the operational funding of the State Audit Agency come from?
Operational funding is provided from the state budget.
Full text
DECREE
Regarding the establishment of the State Audit Agency
THE GOVERNMENT
Pursuant to the Government Organization Law dated September 30, 1992;
To strengthen state supervision over the management and use of the state budget and national assets;
At the proposal of the Minister of Finance and the Minister, Head of the Government Organization and Civil Service Department;
DECREE:
Article 1
The State Audit Agency is hereby established to assist the Prime Minister in performing the function of auditing and verifying the accuracy and legality of accounting documents and final reports of state agencies, public service units, state economic units, and mass organizations and social organizations using funds from the state budget.
Article 2
The State Audit Agency has the main tasks and powers as follows:
1- Developing annual audit programs and plans for submission to the Prime Minister for approval and organizing their implementation. Regularly reporting on the implementation of audit programs and plans to the Prime Minister.
2- Providing audit results to the Government and other state agencies as prescribed by the Government.
3- Verifying, evaluating, and making conclusions on audited accounting documents, financial statements, and final reports, and bearing legal responsibility for the contents evaluated, commented upon, and verified.
4- Through audit activities, providing recommendations to audited units to correct errors and violations to improve financial and accounting management; proposing to competent authorities to handle violations of state accounting and financial regulations; recommending to the Prime Minister necessary improvements and reforms in financial and accounting management mechanisms.
5- When performing its duties, the State Audit Agency shall only follow laws and professional methods prescribed by the state; it may request audited units and related units to provide necessary information and documents for the performance of audit tasks.
In case there are differing opinions among audit teams or auditors, the State Audit Agency shall review and issue a final conclusion.
6- Managing audit files and documents according to state regulations; maintaining confidentiality of accounting data and the operations of audited units.
7- Managing organizational structure, staff, and material resources of the State Audit System according to government regulations.
Article 3
The State Audit Agency is led by the Chief State Auditor, with Deputy Chief State Auditors assisting the Chief State Auditor. The Chief State Auditor and Deputy Chief State Auditors are appointed and relieved of duty by the Prime Minister; the Chief State Auditor is responsible to the Prime Minister for all state audit work, while Deputy Chief State Auditors are responsible to the Chief State Auditor for assigned tasks.
When necessary, the State Audit Agency may establish an Audit Council to review audit reports. The Audit Council is decided to be established and its operational rules are determined by the Chief State Auditor.
The State Audit Agency has its own seal and separate account, with operating funds provided by the state budget.
Article 4
The State Audit Agency is organized and managed centrally and uniformly, consisting of:
1- State budget audit,
2- Construction investment audit and audit of programs and projects involving borrowing, debt, and government aid,
3- State enterprise audit,
4- Special program audit (national security, defense, national reserves...),
5- Office.
Units from number 1 to number 4 have Audit Directors and Deputy Audit Directors; the Office has Heads and Deputy Heads. The Chief State Auditor decides on the appointment and removal of these positions.
Specific functions and tasks of the aforementioned organizations are stipulated by the Chief State Auditor.
Article 5
The Chief State Auditor is responsible for submitting to the Prime Minister for promulgation the charter on the organization and operation of the State Audit Agency and the operational rules for the auditing civil service rank.
Article 6
The Ministry of Finance is responsible for submitting to the Government for promulgation auditing standards.
, Clause 1, Clause 2 Article 7a of this Regulation.
This Decree takes effect from the 1994 fiscal year.
The Chief State Auditor, Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally-administered cities, and Heads of units and organizations using the state budget are responsible for implementing this Decree./.
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: