Decree No. 93/2003/ND-CP on the functions, tasks, powers, and organizational structure of the State Audit Agency

DECREE

Regulations on functions, tasks, powers, and organizational structure of the State Audit Office

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to Decree No. 30/2003/NĐ-CP dated April 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of agencies under the Government;
At the proposal of the Chief State Auditor and the Minister of Home Affairs,

DECREE

Article 1. Position and Functions

The State Audit Office is an agency under the Government, performing auditing functions to verify the accuracy and legality of budget settlement reports at all levels and the overall budget settlement report of the state; financial statements of agencies, units, and organizations using state budgets; auditing compliance with laws and economic efficiency in managing and using state budgets and public assets according to the annual audit plan approved by the Prime Minister and urgent audit tasks assigned by the Prime Minister or requested by competent state agencies.

Article 2. Tasks and Powers

The State Audit Office has the responsibility to perform the tasks and powers of a government agency managing the state sector and field as prescribed in Decree No. 30/2003/NĐ-CP dated April 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of government agencies, relevant regulations in legal normative documents, and the following specific tasks and powers:

1. Submitting draft legal normative documents on state auditing to the Government, the Prime Minister, or the Minister designated by the Prime Minister; presenting strategies, plans for development, long-term, five-year, and annual plans on state auditing and organizing the implementation of legal normative documents, strategies, plans after approval.

2. Developing annual audit programs to be submitted to the Prime Minister for approval and organizing their implementation. Regularly reporting on the implementation of programs and audit results to the Government, the Prime Minister, or the Minister managing the sector or field as prescribed by the Government.

3. Managing audit files and documents in accordance with state regulations; maintaining confidentiality of accounting records and information about audited units as prescribed by law; providing audit results to competent state agencies and publicly releasing annual audit reports as prescribed by law.

4. Issuing, guiding, inspecting, and organizing the implementation of standards, procedures, norms, and specialized methods of auditing applicable within subordinate organizations and units of the State Audit Office as prescribed by law.

5. When performing audit tasks, the State Audit Office operates independently, adhering only to the law; bears legal responsibility for its audit conclusions and has the right:

a) To request agencies, units, and organizations subject to audit by the State Audit Office to submit settlement reports or annual financial statements when conducting audits as prescribed by law.

b) To request audited units to provide budget estimates and settlement reports, financial statements, vouchers, accounting books, and other related documents; requesting related units to provide necessary documents for auditing purposes.

c) Applying specialized methods to collect audit evidence from audited units and related individuals or entities.

d) Proposing functional agencies to cooperate in implementing tasks when necessary; requesting assistance and favorable conditions from state agencies, mass organizations, social organizations, and citizens to facilitate the State Audit Office's work.

đ) Requesting expert appraisals or consulting from competent authorities on specialized fields requiring deep expertise when necessary.

e) Proposing competent state agencies to handle according to the law organizations and individuals obstructing state auditing activities and providing false information or documents to the State Audit Office.

g) When necessary, entrusting or hiring auditors and auditing firms to conduct audits of units within the scope of the State Audit Office and reviewing to recognize audit results conducted by auditors and auditing firms.

The cost of hiring auditors and auditing firms to conduct audits of units shall be funded from the state budget.

h) Inspecting the implementation of recommendations made by the State Audit Office.

6. Through auditing activities, recommending that audited units correct errors, improve and perfect economic and financial management and accounting systems; recommending to the Government, the Prime Minister, and state management agencies to amend and supplement mechanisms, policies, and laws to ensure consistency.

7. Recommending to competent state agencies or transferring cases to law enforcement agencies for handling violations of laws by agencies, units, organizations, and individuals clearly identified through auditing activities.

8. Deciding on investment projects in state auditing within its authority as prescribed by law; participating in evaluating important projects within its professional expertise at the request of the Government and the Prime Minister.

9. Inspecting, resolving complaints and denunciations; combating corruption, waste, negativity, and handling violations in state auditing activities involving officials, civil servants, and employees under its management authority.

10. Implementing international cooperation in state auditing.

11. Organizing and directing scientific research and the application of information technology in state auditing activities.

12. Managing organizational structures and staffing; implementing salary systems and incentive, reward, and disciplinary policies for officials, civil servants, and employees under its management; organizing training and professional skill enhancement for staff; organizing information dissemination and legal education on state auditing.

13. Deciding and directing the implementation of the administrative reform program of the State Audit Office according to the goals and content of the national administrative reform program approved by the Prime Minister.

14. Submit to the Government the annual budget estimate of the State Audit Agency; manage the financial resources and assets entrusted to it and organize the implementation of the allocated budget in accordance with the provisions of the law.

Article 3. State Auditor General

1. The General State Auditor is appointed, relieved of duty, or dismissed by the Prime Minister; serves as the head and leader of the State Audit Agency and is responsible before the Government and the Prime Minister for all activities of the State Audit Agency.

The Deputy General State Auditors assist the General State Auditor. The Deputy General State Auditors are appointed, relieved of duty, or dismissed by the Prime Minister upon the recommendation of the General State Auditor. They are assigned by the General State Auditor to direct certain aspects of work and are responsible to the General State Auditor for the tasks assigned. In the absence of the General State Auditor, one Deputy General State Auditor is delegated by the General State Auditor to lead the work of the State Audit Agency.

The number of Deputy General State Auditors shall not exceed three persons.

2. The General State Auditor has the following duties and powers:

a) Lead, decide, and be responsible for state audit work; attend sessions of the Government considering the allocation and settlement of the state budget and issues related to state audit activities;

b) Be responsible for the quality and content of normative legal documents drafted by the State Audit Agency and submitted to the Government and the Prime Minister, or prepared according to the Prime Minister's directives; direct the implementation of strategies and plans for the development of the State Audit Agency after approval by the Government and the Prime Minister;

c) Submit to the Prime Minister decisions on establishing, restructuring, or dissolving organizations within the organizational structure of the State Audit Agency; define their functions, responsibilities, powers, and organizational structures;

d) Decide and implement specific measures to strengthen administrative discipline in state audit activities; combat corruption, waste, and all manifestations of bureaucracy, arrogance, and abuse of power by officials, civil servants, and employees under the State Audit Agency;

đ) Perform other duties and powers stipulated in Article 2 of this Decree and other duties and powers prescribed by law.

Article 4. Organizational Structure of the State Audit Agency

The State Audit Agency is organized and managed centrally and uniformly. The organizational structure includes:

a) Organizations assisting the General State Auditor in performing their functions and responsibilities:

1. Department of Appraisal and Quality Control of Audits;

2. Department of Organization and Cadres;

3. Legal Affairs Department;

4. Office;

5. National Budget Audit I;

6. National Budget Audit II;

7. Investment and Project Audit I;

8. Investment and Project Audit II;

9. State-Owned Enterprise Audit;

10. Financial and Banking Institutions Audit;

11. Special Program Audit;

12. State Audit Region I (headquarters located in Hanoi City);

13. State Audit Region II (headquarters located in Vinh City, Nghe An Province);

14. State Audit Region III (headquarters located in Da Nang City);

15. State Audit Region IV (headquarters located in Ho Chi Minh City);

16. State Audit Region V (headquarters located in Can Tho City, Can Tho Province).

Each specialized State Audit Agency and each State Audit Region has an Audit Director, Deputy Audit Director, and an organizational structure not exceeding five departments.

A State Audit Region is a legal entity with its own seal, account, and headquarters. The number of State Audit Regions at any given time is determined based on the requirements of the tasks and is established by the General State Auditor, who submits to the Prime Minister for decision.

b) Non-profit organizations under the State Audit Agency:

1. Information Technology Center;

2. Science and Cadre Training Center;

3. Audit Magazine.

Article 5. Effectiveness

This Decree takes effect fifteen days from the date of publication in the Official Gazette and replaces Decree No. 70/CP dated July 11, 1994 of the Government regarding the establishment of the State Audit Agency and abolishes the provisions in Chapters I, II, and III of the Regulations on the Organization and Operation of the State Audit Agency issued together with Decision No. 61/TTg dated January 24, 1995 of the Prime Minister.

Article 6. Responsibility for Implementation

The General State Auditor, Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of People's Committees of provinces and centrally governed cities, and Heads of agencies, units, and organizations responsible for collecting, using the state budget, and using public assets are responsible for implementing this Decree.