Bản dịch văn bản 70-CP
nghi-dinh-70-cp
Cơ quan ban hành: Chính phủ
Ngày ban hành: 1994-07-11

DECREE No DECREE No. 70-CP ON THE 11TH OF JULY, 1994 OF THE GOVERNMENT ON ESTABLISHING THE STATE AUDIT AGENCY THE GOVERNMENT Pursuant to the Law on Organization of the Government on the 30th of September, 1992; In order to strengthen State control over the management and use of the State budget and property; At the proposals of the Minister of Finance and the Minister-Chairman of the Government Commission for Organization and Personnel, DECREES: Article 1.- To establish the State Audit Agency to assist the Prime Minister in performing the function of control and certifying the correctness and lawfulness of the accounting documents and statistics, and the financial statements of the agencies, specialized units and economic establishments of the State and the people's and social organizations with State budget allocations. Article 2.- The State Audit Agency has the following main tasks and powers: 1. To draft the annual audit program and plan to submit to the Prime minister for approval and to implement them. To report periodically to the Prime Minister about the implementation of the audit program and plan. 2. To provide audit results for the Government and other State agencies as prescribed by the Government. 3. To certify, assess and pass judgment on the accounting documents and statistics and financial statements which have been audited, and be responsible before law for the assessment, judgment and certification. 4. Through audit work, to advise units whose errors and mistakes have been corrected during the audit to help them adjust their work in financial management and accounting; to make recommendations to the competent authority to deal with acts of violation of the State regime of accounting and finance; to recommend the Prime Minister to make necessary changes and improvement in the regime of financial management and accounting. 5. In carrying out its tasks, the State Audit Agency shall obey only the law and the professional methods provided for by the State; it is authorized to request the audited and concerned units to provide the necessary information and documents to be used in the audit. In case differences of opinion exist within the audit team or among the auditors, the State Audit Agency shall consider and make the final conclusion. 6. To manage the files and documents already audited in accordance with State provision; to maintain secrecy of the accounting documents and statistics and operation of the audited units. 7. To manage and organize the apparatus, personnel and material basis of the system of State audit in accordance with Government provision. Article 3.- The State Audit Agency is headed by the State Auditor General who is assisted by the Deputy State Auditors General. The State Auditor General and the Deputy State Auditors General are appointed and dismissed by the Prime Minister. The State Auditor General is accountable to the Prime Minister for all the State audit work; the Deputy State Auditors General are responsible before the State Auditor General for their assigned tasks. When the need arises, the State Audit Agency is authorized to set up an Audit Council to evaluate audit reports. The Audit Council is to be established by decision of the State Auditor General who also sets its working procedure. The State Audit Agency has its own seal and bank account; its operating budget is drawn from the State budget. Article 4.- The State Audit Agency is organized and managed in a unified manner. Its organization is composed of: 1. The audit of the State budget, 2. The audit of the investments in capital construction and the Government programs and projects in loan, debt and aid, 3. The audit of the State enterprises, 4. The audit of the special programs (security, national defense, national reserve, etc.), 5. The Office of the State Audit Agency. Units 1 to 4 have Chief Auditors, Deputy Chief Auditors; the Office has Director and Deputy Directors. The State Auditor General shall appoint and dismiss personnel to the above-stipulated posts. The concrete functions and tasks of the above-stipulated units shall be determined by the State Auditor General. Article 5.- The State Auditor General is responsible for submitting to the Prime Minster for issuance of the regulation on organization and operation of the State Audit Agency, and the statute for operation of the audit workers. Article 6.- The Ministry of Finance is responsible for submitting to the Government for issuance of the audit standards. Article 7.- This Decree becomes effective from the 1994 fiscal year. The State Auditor General, the ministers, the heads of the agencies at ministerial level, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and cities directly under the Central Government, and the heads of the units and organizations with State budget allocations are responsible for implementing this Decree. On behalf of the Government Prime Minister VO VAN KIET