Circular 04/2024/TT-TTCP on the development, approval of Inspection Program Orientation and issuance of Inspection Plan.
What are the Basis for Formulating the Audit Program Orientation?
On April 8, 2024, Circular 04/2024/TT-TTCP stipulating the formulation, approval of the Audit Program Orientation, and issuance of the audit plan was issued by the Chief Inspector of the Government of Vietnam.
Circular 04/2024/TT-TTCP clearly states the basis for formulating the Audit Program Orientation as follows:
- Resolutions, directives, conclusions, leadership and directive documents of the Central Committee of the Communist Party, the Politburo, the Secretariat, the Central Steering Committee on anti-corruption, and negative practices; Resolutions of the National Assembly, Standing Committee of the National Assembly on economic, social, defense, security, and foreign affairs.
- Resolutions, projects, programs, and objectives of the Government of Vietnam on economic - social, defense, security, and foreign affairs; decisions, directives, leadership, and administrative documents of the Prime Minister of the Government of Vietnam.
- Decisions, directives, leadership, and administrative documents of ministers, heads of ministerial-level agencies; Resolutions of the People's Council, Decisions of the People's Committees of provinces, and centrally-run cities (hereinafter referred to as provincial People's Committees) on economic - social, defense, security, and foreign affairs.
- Requirements for preventing, detecting, and handling legal violations; requirements for audit work, public service reception, complaint resolution, denunciation, and anti-corruption, negative practices.
- Other bases as prescribed by law.
Circular 04/2024/TT-TTCP on the formulation, approval of the Audit Program Orientation, and issuance of the audit plan.
How is Information and Document Collection for Formulating the Audit Program Orientation Regulated?
Based on Article 4 of Circular 04/2024/TT-TTCP, the regulation on the collection of information and documents to formulate the Audit Program Orientation is as follows:
- The collection of information and documents to formulate the Audit Program Orientation is carried out annually by the unit assigned by the Chief Inspector of the Government of Vietnam (hereinafter referred to as the host unit).
- The collected information and documents include:
+ Information and documents specified in Article 3 of Circular 04/2024/TT-TTCP;
+ Regulations on professional and technical specialization, industry management rules; management, leadership, and administrative documents, and other information and documents related to the performance of functions and tasks of ministries, central authorities, and local authorities;
+ Situation and results of audit, inspection, investigation, and supervision work of functional agencies; situation and results of complaint resolution, denunciation, and anti-corruption, negative practices; cases with signs of legal violations published in mass media;
+ Reports on the results of information and document collection of the host unit (if any);
+ Other information and documents as prescribed by law.
- The collection of the above information and documents is carried out in accordance with the law.
How to Formulate the Audit Plan of the Inspectorate of the Government of Vietnam?
Based on Article 9 of Circular 04/2024/TT-TTCP, the formulation of the audit plan of the Inspectorate of the Government of Vietnam is as follows:
- Basis for formulating the audit plan:
+ Functions, tasks, and powers of the Inspectorate of the Government of Vietnam, and the Chief Inspector of the Government of Vietnam;
+ The Audit Program Orientation approved by the Prime Minister of the Government of Vietnam;
+ Requirements of audit work, public service reception, complaint resolution, denunciation, and anti-corruption, negative practices from the Government of Vietnam, the Prime Minister of the Government of Vietnam, and the Chief Inspector of the Government of Vietnam;
+ Requirements of state management work and the implementation of annual economic - social, defense, security, and foreign affairs tasks of ministries, central authorities, and local authorities;
+ Cases with signs of legal violations published in the press or concerned by public opinion;
+ Other bases as prescribed by law.
- Responsibility in formulating the draft audit plan:
+ The host unit is responsible for taking the lead, cooperate with other departments, bureaus, and units under the Inspectorate of the Government of Vietnam in formulating the draft audit plan;
+ Departments, bureaus, and units under the Inspectorate of the Government of Vietnam, based on their functions and tasks, propose the audit plan and provide information and documents to the host unit for the formulation of the draft audit plan.
- Information and documents required to formulate the audit plan: Information and documents required to formulate the audit plan include the information and documents prescribed in Clause 1, Article 10 of Circular 04/2024/TT-TTCP; information and documents provided by the departments, bureaus, and units under the Inspectorate of the Government of Vietnam.
- Procedure for formulating the audit plan:
+ Based on the collected information and documents, the host unit formulates the draft audit plan;
+ The host unit seeks the opinions of departments, bureaus, and units under the Inspectorate of the Government of Vietnam on the draft audit plan;
+ If necessary, the host unit advises the Chief Inspector of the Government of Vietnam to work with relevant agencies to unify the content of the draft audit plan;
+ The host unit incorporates feedback, finalizes the draft audit plan, seeks the opinions of the Deputy Chief Inspectors of the Government of Vietnam, and submits it to the Chief Inspector of the Government of Vietnam.
- Dossier submitting to the Chief Inspector of the Government of Vietnam for the issuance of the audit plan includes:
+ Submission of the host unit regarding the issuance of the audit plan of the Inspectorate of the Government of Vietnam;
+ Draft audit plan of the Inspectorate of the Government of Vietnam;
+ Draft Decision of the Chief Inspector of the Government of Vietnam on the issuance of the audit plan of the Inspectorate of the Government of Vietnam;
+ Report summarizing opinions on the draft audit plan (if any);
+ Other information and documents (if any).
- The host unit submits the draft audit plan to the Chief Inspector of the Government of Vietnam no later than November 10 annually.
The Chief Inspector of the Government of Vietnam issues the audit plan no later than November 15 annually.
- The audit plan of the Inspectorate of the Government of Vietnam is immediately sent to the State Audit for coordination in handling overlaps and redundancies (if any);
Additionally, it is immediately sent to the Ministry Inspectorates, the Inspectorate of the Vietnam Social Security, the Provincial Inspectorates, and notified to the audited subjects, relevant agencies, and organizations for implementation.
Circular 04/2024/TT-TTCP is effective from May 30, 2024.
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