Decision No. 791/QD-BTC issues the Internal Audit and Inspection Regulation for financial management, accounting, state assets, and construction investment in administrative agencies and public institutions under the Ministry of Finance. This document replaces previous decisions and provides detailed regulations on internal audit and inspection activities to ensure the effective use of public resources.
Scope of application
[Administrative agencies and public institutions under the Ministry of Finance]
Key points
- The Minister of Finance promulgates the Internal Audit and Inspection Regulation for financial management, accounting, state assets, and construction investment (Article 1).
- This Decision replaces Decision No. 2269/QD-BTC dated September 18, 2009, of the Minister of Finance (Article 2).
- Administrative agencies and public institutions under the Ministry of Finance must conduct internal audits and inspections in accordance with this Regulation.
- The issuance of the Regulation aims to ensure the effective use of public resources and prevent corruption and waste (Article 1).
- This Decision takes effect from the date of signature (Article 2).
🌐 Social impact of this document
- Strengthen financial and accounting management in administrative agencies and public institutions under the Ministry of Finance.
- Reduce the risk of corruption and waste through internal audits and inspections.
- Administrative agencies and public institutions must carry out additional internal audits and inspections.
❓ Frequently asked questions
What decision does Decision No. 791/QD-BTC replace?
Decision No. 791/QD-BTC replaces Decision No. 2269/QD-BTC dated September 18, 2009, of the Minister of Finance.
Which agencies must conduct internal audits and inspections in accordance with this Regulation?
Administrative agencies and public institutions under the Ministry of Finance.
Full text
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 791/QD-BTC | Hanoi, March 30, 2012 |
Pursuant to …;
Regarding the issuance of the Internal Audit and Inspection Regulation
for financial management, accounting, state asset management, construction investment, and information technology investment activities
in administrative agencies and units under the Ministry of Finance
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;
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THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the State Audit Law No. 37/2005/QH11 dated June 14, 2005;
Pursuant to the Law on Thrift, Combating Wastefulness No. 48/2005/QH11 and the Anti-Corruption Law No. 55/2005/QH11 dated November 29, 2005;
Pursuant to Circular No. 01/2011/TT-BKHĐT dated January 4, 2011 of the Ministry of Planning and Investment detailing inspection procedures for public procurement activities;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Management Regulation on Information Technology Investment in Administrative Agencies and Units under the Ministry of Finance issued together with Decision No. 2699/QD-BTC dated November 10, 2011 of the Minister of Finance;
Pursuant to Decision No. 148/QD-BTC dated January 19, 2012 of the Minister of Finance stipulating the delegation of authority and organization of implementation in the fields of finance, assets, construction investment, internal audit and inspection, information technology application, public procurement, centralized procurement in administrative agencies, units, projects borrowing and receiving aid under the Ministry of Finance;
At the proposal of the Director of the Department of Planning and Finance, the Director of the Bureau of Information Technology and Financial Statistics, Heads of units under the Ministry, and the Director of the Ministry's Office,
This Decision hereby promulgates the Internal Audit and Inspection Regulation for financial management, accounting, state asset management, construction investment, and information technology investment activities in administrative agencies and units under the Ministry of Finance.
DECISION:
Article 1. This Decision takes effect from the date of signature. It replaces Decision No. 2269/QD-BTC dated September 18, 2009 of the Minister of Finance regarding the issuance of the Internal Audit and Inspection Regulation for financial management, accounting, state asset management, and construction investment in administrative agencies and units under the Ministry of Finance.
Article 2. The Director of the Department of Planning and Finance, the Director of the Bureau of Information Technology and Financial Statistics, the Director of the Department of Organization and Cadres, the Inspector General of the Ministry, the Director of the Ministry's Office, Heads of units under the Ministry, and Heads of units and relevant officials are responsible for implementing this Decision.
Article 3. - Units and organizations directly under the Ministry;
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N |||o accept: - As Article 3; - Ministry of Planning and Investment Portal; - State Audit Agency; - Tax Departments, Customs Departments, Regional State Tax Departments, State Treasury Departments of provinces and centrally-administered cities; - To be filed with the Office and the Department of Planning and Finance. - Preserve VT, Department of Financial Affairs. |
DEPUTY MINISTER DEPUTY MINISTER (signed) Pham Sy Danh |
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