DECREE No. 93/2003/ND-CP OF AUGUST 13, 2003 PRESCRIBING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE STATE AUDIT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Government's Decree No. 30/2003/ND-CP of April 1, 2003 prescribing the functions, tasks, powers and organizational structures of the agencies attached to the Government;
At the proposals of the State Auditor General and the Minister of the Interior,
Article 1.- Position and functions
The State Audit is an agency attached to the Government, which performs the function of auditing and certifying the accuracy and lawfulness of the settlements of the State budget of various levels, the final settlement of the State budget, the final settlements and financial reports of agencies, units and organizations using State budget; audits the law observance and the economy in the management and use of the State budget and public property according to the annual audit plans approved by the Prime Minister and irregular auditing tasks assigned by the Prime Minister or requested by competent State agencies.
Article 2.- Tasks and powers
The State Audit shall have to perform the tasks and exercise the powers of the Government-attached agencies performing the State management over branches and domains as defined in the Government's Decree No. 30/2003/ND-CP of April 1, 2003 prescribing the functions, tasks, powers and organizational structures of the agencies attached to the Government, the provisions of relevant legal documents, as well as the following specific tasks and powers:
1. To submit to the Government, the Prime Minister or the ministers assigned by the Prime Minister draft legal documents on the State audit; development strategies and plannings, long-term, five-year and annual plans on the State audit, and organize the implementation of legal documents, strategies, plannings and plans after they are approved;
2. To elaborate annual audit programs and plans for submission to the Prime Minister for approval and organize the implementation of such programs and plans. To periodically report on the implementation of audit programs and plans, as well as the results thereof to the Government, the Prime Minister or the branch- and/or domain-managing ministers according to the Government's regulations;
3. To manage audited dossiers and documents according to the State's regulations; to keep secret accounting documents and data as well as information on the operation of the audited units according to law provisions; to supply the auditing results to competent State agencies and publicize the reports on annual auditing results according to law provisions;
4. To promulgate, guide, inspect and organize the implementation of professional auditing criteria, procedures, order and methodologies applicable to organizations and units under its management according to law provisions;
5. When performing the audit tasks, the independent State Auditing agencies shall only abide by law; be accountable before law for their auditing results and have the rights:
a/ To request agencies, units and organizations subject to the audit by the State Audit to send their annual settlements or financial reports when carrying out the auditing work according to law provisions;
b/ To request the audited units to provide their budget estimates and settlements, financial reports, vouchers, accounting books and other relevant documents; request the concerned units to provide necessary documents in service of the audit;
c/ To apply professional methods to collect audit evidences in the audited units as well as concerned units and individuals;
d/ To request functional agencies to coordinate in performing tasks when necessary; request the State agencies, mass organizations, social organizations and citizens to assist and create favorable conditions for the State Audit to perform its tasks;
e/ To request the expertise or request the competent agencies to provide professional consultancy in highly professional fields when necessary;
f/ To request competent State agencies to handle according to law organizations and individuals committing acts of obstructing the auditing activities of the State Audit or providing false information and/or documents to the State Audit;
g/ When necessary, to entrust or hire auditors or auditing enterprises to audit units subject to the audit by the State Audit and expertise the auditing results of such auditors and audit enterprises for recognition thereof;
Funding for hiring auditors or auditing enterprises to audit these units shall be allocated by the State budget.
h/ To inspect the implementation of the State Audit's proposals.
6. Through auditing activities, to propose to the audited units to correct their errors, reorganize and perfect the economic and financial management and accounting regime; to propose the Government, the Prime Minister and the State management agencies to amend and supplement mechanisms, policies and laws to suit the situation;
7. To propose the competent State agencies or transfer dossiers to law-enforcement agencies for the latter to handle law violations committed by agencies, units, organizations or individuals, which have been clarified through auditing activities;
8. To decide on investment projects on the State audit falling under its competence as prescribed by law; to participate in the expertise of important schemes and projects within its professional domain at the request of the Government or the Prime Minister;
9. To inspect and settle complaints and denunciations; to combat corruption, wastefulness and negative acts and handle violations in the auditing activities, committed by officials and employees under its management;
10. To enter into international cooperation in the field of the State audit;
11. To organize and direct the work of scientific research and application of information technology to the State audit activities;
12. To manage its organizational apparatus and payroll; to implement wage regime as well as regimes and policies on preferential treatment, rewards, commendation and discipline towards officials and employees under its management; to organize the training and fostering of officials and employees so as to raise their professional qualifications; to organize the propagation, dissemination and education of legislation on the State audit;
13. To decide on, and direct the implementation of, its administrative reform program according to the objectives and contents of the State's administrative reform program already approved by the Prime Minister;
14. To submit to the Government its annual budget estimates; to manage the assigned finance and assets and organize the execution of allocated budget according to law provisions.
Article 3.- The State Auditor General
1. The State Auditor General shall be appointed, relieved from duty or dismissed the Prime Minister; be the person who heads and leads the State Audit and takes responsibility before the Government and the Prime Minister for all activities of the State Audit.
The State Auditor General shall be assisted by the State Deputy General Auditors. The State Deputy General Auditors shall be appointed, relieved from duty or dismissed by the Prime Minister at the proposal of the State Auditor General. The State Deputy General Auditors shall be assigned by the State Auditor General to direct some working domains and be responsible before the State Auditor General for their assigned tasks. When the State Auditor General is absent, one State Deputy General Auditor shall be authorized by the State Auditor General to lead the State Audit.
The number of the State Deputy General Auditors shall not exceed three.
2. The State Auditor General shall have the following tasks and powers:
a/ To lead, decide and be accountable for the work of State audit; to attend the Government's meetings on allocation and settlement of the State budget and matters related to the State audit activities;
b/ To be accountable for the quality and contents of legal documents elaborated by the State Audit for submission to the Government or the Prime Minister, or prepared under the Prime Minister's direction; to direct the implementation of strategies and plannings on the development of the State Audit after they are approved by the Prime Minister;
c/ To submit to the Prime Minister for decision the establishment, reorganization or dissolution of organizations belonging to the structure of the State Audit; to prescribe the functions, tasks, powers and organizational structures of these organizations;
d/ To decide on, and organize the implementation of, specific measures in order to enhance administrative order and discipline in the State audit activities; to combat corruption, wastefulness and all signs of red-tape, authoritarianism and bumptiousness of officials and employees of the State Audit;
e/ To perform the tasks and exercise the powers defined in Article 2 of this Decree as well as other tasks and powers prescribed by law.
Article 4.- Organizational structure of the State Audit
The State Audit shall be organized and managed in a concentrated and uniform manner. Its organizational structure includes:
a/ Organizations assisting the State Auditor General in performing his/her functions and tasks:
1. The Department for Expertise and Inspection of Audit Quality;
2. The Department for Organization and Personnel;
3. The Legal Department;
4. The Office;
5. The State Budget Audit I;
6. The State Budget Audit II;
7. The Investment-Project Audit I;
8. The Investment-Project Audit II;
9. The State Enterprise Audit;
10. The Audit for Financial-Banking Institutions;
12. The Audit for Special Programs;
12. The State Audit of Region I (based in Hanoi);
13. The State Audit of Region II (based in Vinh city, Nghe An province);
14. The State Audit of Region III (based in Da Nang city);
15. The State Audit of Region IV (based in Ho Chi Minh City);
16. The State Audit of Region V (based in Can Tho city, Can Tho province).
The specialized State Audits and regional State Audits shall have chief auditors and deputy chief auditors with the organizational structures not exceeding 5 sections each.
The regional State Audits are units having legal person status as well as their own seals, accounts and offices. The number of regional State Audits in each period shall be determined on the basis of task requirements and the establishment thereof shall be decided by the Prime Minister at the proposal of the State Auditor General.
b/ Non-business organizations under the State Audit:
1. The Informatics Center;
2. The Center for Sciences and Staff Fostering;
3. The Audit magazine.
Article 5.- Implementation effect
This Decree takes effect 15 days after its publication in the Official Gazette and replaces the Government's Decree No. 70/CP of July 11, 1994 on the establishment of the State Audit agency and the provisions in Chapters I, II and III of the Regulation on the organization and operation of the State Audit, issued together with the Prime Minister's Decision No. 61/TTg of January 24, 1995 are hereby annulled.
Article 6.- Implementation responsibility
The State Auditor General, the ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the provincial/municipal People's Committees and the heads of agencies, units and organizations collecting, remitting and using the State budget as well as using public assets shall have to implement this Decree.
On behalf of the Government
PHAN VAN KHAI
Phan Van Khai