Quyết định 61-TTg năm 1995 ban hành Điều lệ tổ chức và hoạt động của Kiểm toán Nhà nước do Thủ tướng Chính phủ ban hành

DECISION

ON THE ISSUE OF THE STATUTE ON THE ORGANIZATION AND ACTIVITIES OF THE STATE AUDIT

THE PRIME MINISTER

Pursuant to the Law on Organization of the Government on the 30th of September, 1992;
Pursuant to Decree No.70-CP on the 11th of July, 1994 of the Government on establishing the State Audit Agency;
At the proposal of the General State Auditor and the Minister-Chairman of the Government Commission on Organization and Personnel,

DECIDES:

Article 1.- To issue together with this Decision the Statute on the Organization and Activities of the State Audit.

Article 2.- The General State Auditor shall have to organize the implementation of this Statute.

Article 3.- This Decision takes effect from the date of its publication. The General State Auditor, the Ministers, the Heads of the ministerial-level agencies, the Heads of the agencies attached to the Government, and the Presidents of the People's Committees of the provinces and cities directly under the Central Government shall have to implement this Decision.

STATUTE

ON THE ORGANIZATION AND ACTIVITIES OF THE STATE AUDIT
(Issued along with Decision No.61-TTg on the 24th of January, 1995 of the Prime Minister)

Chapter I

GENERAL PROVISIONS

Article 1.- The State Audit shall help the Prime Minister in the control and verification of the correctness and lawfulness of the accountancy documents and statistics, and the statements of accounts of the State agencies, State public service units, economic units and mass organizations and social organizations using allocations from the State budget.

Article 2.- The State Audit audits the accountancy documents and statistics and the budget accounting reports of the provinces and cities directly under the Central Government before submitting them to the People's Councils. It audits the general State balance of accounts of the Government before submitting it to the National Assembly; audits the balance of accounts reports of the ministries, the ministerial-level agencies, the agencies attached to the Government, the agencies attached to the National Assembly, the People's Courts, the People's Procuracy, the public service units, the mass organizations and social organizations using State allocations; audits the financial statements of the programs and projects, the investment projects of the State and State-owned businesses... according to the annual audit programs ratified by the Prime Minister as well as to the unplanned tasks assigned by the Prime Minister or requested by the authorized State agency.

Article 3.- In discharging its takes, the State Audit shall obey only the law of the State on the audit regime (including the regulations on the professional methods), Decree No.70-CP on the 11th of July, 1994 of the Government on establishing the State Audit and this Statute, and is committed to ensure accuracy, objectivity and truthfulness.

Chapter II

TASKS AND POWERS OF THE STATE AUDIT

Article 4.- The State Audit has the following tasks:

1.- To work out the annual program and plan of audit and submit them to the Government for ratification. The plan must clearly specify the object, goal and contents of the audit.

2. To organize the implementation of the audit program and plan already ratified by the Prime Minister, and the unplanned audit tasks assigned by the Prime Minister or requested by the authorized State agencies; report the results of the audit to the other State agencies as prescribed by the Government; periodically report to the Prime Minister on the implementation of the audit program and plan.

3. To make observations, evaluations and verifications of the implementation of the financial and accountancy policies and regimes, the accuracy, truthfulness and lawfulness of the accountancy documents and statistics and the statements of accounts already audited, and take responsibility before law on the contents of the observations, evaluations and verifications.

4. To make suggestions through the audit to the audited units to correct the mistakes and violations in order to improve their financial and accountancy management. To suggest to the authorized level to handle the violations of the State financial and accountancy regimes, and to propose to the Prime Minister the necessary amendments and improvements to the financial and accountancy managerial mechanisms.

5. To make suggestions to the Ministry of Finance in the elaboration and issue of the audit regime, norms and methods.

6. To manage the dossiers and documents already audited according to regulations of the State; to guard the secrecy of the audit documents and figures, and the activities of the audited units as prescribed by the State.

7. To manage the organization of the apparatus, personnel and material bases of the system of State Audit organizations under the common regulation of the Government. To organize the professional training and fostering of the audit personnel.

Article 5.- In carrying out its duty, the State Audit has the following rights and responsibilities:

1. To obey only the law and the professional methods defined by the Government.

2. It is entitled to request the audited units to send their reports on final statements of accounts, and supply the necessary information and documents for carrying out the audit task.

3. It is entitled to request the State agencies, mass organizations, social organizations and citizens to assist it and create favorable conditions for it to discharge its task.

4. It is entitled to ask the authorized agencies to conduct expertise or to provide consultance when necessary.

5. It is entitled to ask the authorized agencies to sanction, according to law, any organization or individual that takes acts of obstructing the audit task of the State Audit, or supply untruthful information and documents to the State Audit.

6. It is entitled to ask the authorized level to take actions against the organizations or individuals that violate the financial and accountancy regime of the State.

7. It has the duty to supply audit files and documents at the written request of the competent legal agency.

The authorized agencies mentioned at Points 5 and 6 have the duty to notify the State Audit of the result of their settlement within the shortest period after receiving the request and suggestion of the State Audit.

8. When necessary, it may hire independent auditors and audit organizations to carry out the audit, but it must take responsibility of the accuracy of the figures and documents as well as the conclusions of the independent auditors and audit organizations.

9. It shall take responsibility before law about the violations by the audit organization and auditors in the execution of the audit task, and the negative consequences of the mistakes of the audit organizations and auditors for the objects of the audit.

Chapter III

ORGANIZATIONAL STRUCTURE OF THE STATE AUDIT

Article 6.- The organization of the apparatus to assist the General State Auditor in carrying out his tasks is composed of:

1. State budget audit.

2. Audit of the investment in capital construction, and the programs, projects, loans and aid of the Government.

3. Audit of the State-owned businesses.

4. Audit of special programs (security, defense, national reserve...).

5. The State Audit Office.

The Specialized Audit Organizations from Grade I to Grade 4 and the State Audit Office have a rank equivalent to a department of a ministry.

During the process of activities in a number of key areas and territories, the General State Auditor may, after consulting with the Minister-Chairman of the Government Commission on Organization and Personnel, submit to the Prime Minister for decision to set up an area State audit directly under the State Audit.

Article 7.- Heading the State Audit is the General State Auditor. He is assisted in each area of activity be a number of Deputy General Auditors. The General and Deputy General Auditors are appointed and dismissed by the Prime Minister.

The General State Auditor is responsible before the Prime Minister for the whole work of the State Audit. The Deputy General Auditors are responsible to the General Auditor for the tasks assigned them.

Article 8.- The Specialized Audit Organizations under the State Audit shall assist the General State Auditor in carrying out the audit of the accountancy documents and figures and the final statement of accounts of the objects covered by these specialized units. Heading each Specialized Audit Organization is the Chief Auditor (having the rank equivalent to a department head). He is assisted by a number of Deputy Chief Auditors (having the rank equivalent to a deputy head of department). The Chief and Deputy Chief Auditors are appointed and dismissed by the General State Auditor.

Article 9.- The State Audit Office assists the General State Auditor in elaborating the work program and plan, monitoring and synthesizing the situation of the implementation of the audit work, and the other jobs concerning the organization and training of personnel, legislation, administration, financial and accountancy regime, management and international cooperation of the State Audit agency. The Head of the State Audit Office is assisted by a number of Deputy Heads of Office. The Head and Deputy Heads of Office are appointed and dismissed by the General State Auditor.

Article 10.- The concrete function, tasks and organizational structure of the Specialized Audit agency. The Head of the State Audit Office is assisted by a number of Deputy Heads of Office. The Head and Deputy Heads of Office are appointed and dismissed by the General State Auditor.

Article 11.- The fund for the activities of the system of State Audits is covered by the State budget. The personnel of the State Audit organization belong to the payroll managed by the Sate. The General Sate Auditor shall propose the personnel and budget for the activities of the audit system, and submit them to the Prime Minister for ratification.

Chapter IV

THE AUDIT COUNCIL

Article 12.- When necessary the State Audit is entitled to set up the Audit Council to provide consultancy for the General State Auditor in expertizing the important and complicated audit reports, or re-expertizing the protested audit reports.

The State Audit Council shall be set up by decision of the General State Auditor who will also designate the members of the Council, and decide the working statute of the Council. In necessary cases, the General State Auditor may invite experts outside the State Audit organizations to join the Council.

After the conclusion of the affair and of the expertise, the General State Auditor shall dissolve the Audit Council.

Article 13.- The working principle of the Council is collective discussion and adoption by majority vote, the opinions of the minority are recorded and reported to the General State Auditor. All the opinions of the members of the Council must be recorded in the minutes of the Council, and all the documents related to the expertise by the Council shall be preserved according to the provisions of the State.

Article 14.- With regard to the special audit subjects related to national secrets and security, the General State Auditor shall conduct the audit by himself and appoint the members of the Audit Council.

Chapter V

STATE AUDITORS AND COLLABORATORS

Article 15.- The State Auditors are State employees assigned to carry out the audit task as prescribed by law.

While executing their Audit task, the State Auditors shall obey only law and the professional method defined by the State, and take personal responsibility before law for his observations, conclusions and suggestions.

The State Auditor shall, while carrying out his duty, have to wear his/her identity card and produce his/her auditor card as prescribed by the Prime Minister.

Article 16.- The Auditor has the following rights:

1. While on duty, the Auditor has the rights stipulated at Points 1, 2, 3, 4 and 6 of Article 5 of this Statute.

2. He/she may propose to the General State Auditor to ask the authorized level to suspend such activities or acts, are deemed damaging or likely to damage national property and hindering the audit activities of the State Audit.

3. He/she enjoys regimes and policies of remuneration corresponding to the task assigned according to the regulations of the Government.

Article 17.- When necessary, the State Audit may use collaborators or independent auditors, or audit organizations and experts in the country and abroad under contract or through hiring.

Chapter VI

AUDIT ORDER

Article 18.- A decision to audit shall be based on the following:

- The annual audit programs and plans ratified by the Prime Minister.

- Unplanned audit tasks assigned by the Prime Minister or requested by authorized State agencies, within the audit responsibility of the State Audit.

Article 19.- The General State Auditor shall issue the decision to audit.

The audit decision must clearly specify the contents, scope, object, and time of audit as well as the Audit Team or Auditor that will carry out the audit. In the course of the audit, if he/she deems it necessary to supplement the contents, extend the time, or change the Head of the Team or any member of the Team, or suspend the audit, the General State Auditor must issue a written decision. Any such decision must be sent to the object of the audit.

Article 20.- Each audit shall proceed in the following steps:

- Preparation.

- Execution of the audit.

- Conclusion and drawing the audit report.

The Audit Team or the Auditor assigned the task of auditing must observe the order, the steps, the principles, norms and professional methods of audit, as currently prescribed by the State.

Article 21.- In the course of the audit, the General State Auditor must regularly provide guidance and settle in time the suggestions of the Audit Team or the Auditor, monitor the execution of the conclusions and proposals of the Audit Team or the Auditor.

Article 22.- While carrying out the audit, the Audit Team or the Auditor has the following tasks and powers:

- Take the responsibility for organizing and guiding members in the Team to carry out the tasks written in the audit decision.

- Not to cause hindrances or interfere in the operational activities, with a view to ensuring normal functioning of the audited units.

- While on duty, they are vested with the powers under Article 16 of this Statute.

- Upon the conclusion of the audit, the Audit Team or the Auditor shall have to draw up the report on the result of the audit, make observations, conclusions and suggestions on the audited contents, and take responsibility for their conclusions, observations and proposals.

The Head of the Audit Team or the Auditor must sign to the audit report. Before being handed to the audited unit, the audit report must be signed and sealed by the General State Auditor or his delegate.

Article 23.- The Auditor in the Audit Team must take responsibility together with the Head of the Team for the execution of the task assigned. In the event of a difference of view between an Auditor in the Team and the Head of the Team, the opinion of this Auditor shall be retained and reported to the General State Auditor for decision.

Article 24.- Upon receipt of the conclusion and proposal of the Head of the Audit Team or the Auditor, the General State Auditor must examine and settle the question according to his jurisdiction. In case the affair is past his competence, the General State Auditor shall have to report the question to the Prime Minister.

Chapter VII

REWARDS AND SANCTIONS

Article 25.- An audit organization, an auditor or an audit collaborator who make meritorious contributions to the realization of the audit task, shall be rewarded and commended in accordance with State regulations.

The General State Auditor shall propose to the Prime Minister to commend and reward those audit organizations, auditors or collaborators that made meritorious contributions to the audit work.

Article 26.- Any Auditor who violates law and the audit statute, who misuses his position and powers of the State Audit, either out of personal greed or any other individualistic motives, and infringe upon the rights and legitimate interests of an agency, organization or individual, shall, depending on the extent of his/her offense, be disciplined as prescribed. If the violation has caused serious consequences, he/she may be investigated for penal liability.

Any organization or individual that obstructs the Auditors in the discharge of their public duty, or that acts in collusion with the Auditors and violates the stipulations of law and the audit statute, shall, depending on the nature and extent of the offense, be disciplined, subject to administrative sanction, or investigated for penal liability as prescribed by law.

Chapter VIII

FINAL PROVISION

Article 27.- This Statute takes effect from the date of its issue. The General State Auditor has the responsibility to organize the implementation of this Statute.

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