Who is the State Auditor General of Vietnam? What are the duties and entitlements of the State Auditor General of Vietnam?
Who is the State Auditor General of Vietnam?
Pursuant to the provisions of Article 12 of the 2015 Law on State Audit Office of Vietnam on the State Auditor General as follows:
State Auditor General of Vietnam
1. State Auditor General is the head of SAV who is responsible to the National Assembly and Standing Committee of the National Assembly for the organization and operation of SAV.
2. State Auditor General is elected and dismissed by the National Assembly at the request of Standing Committee of the National Assembly.
3. The term of office of State Auditor General is 05 years and coincides with the term of the National Assembly. State Auditor General may be reelected for not more than two consecutive terms.
Thus, the State Auditor General, according to current regulations, the head of SAV who is responsible to the National Assembly and Standing Committee of the National Assembly for the organization and operation of SAV.
The current State Auditor General (term of 2021-2026) is Mr. Ngo Van Tuan.
Who is the State Auditor General of Vietnam? What are the duties and entitlements of State Auditor General of Vietnam?
What are the duties of State Auditor General of Vietnam?
The duties of the State Auditor General are specified in Article 13 of the 2015 Law on State Audit Office of Vietnam (amended and supplemented by Clause 4, Article 1 of the 2019 Law on Amendments to some articles of the Law on State Audit Office of Vietnam) as follows:
Duties of State Auditor General
1. Lead and direct SAV to perform the duties and entitlements prescribed in Article 10 and Article 11 of this Law.
2. Present annual consolidated audit reports and work reports to the National Assembly; submit reports to Standing Committee of the National Assembly during the intervals between meetings of the National Assembly; respond to enquiries of the National Assembly deputies or Standing Committee of the National Assembly.
3. Take legal responsibility for audit reports of SAV.
4. Decide and organize the implementation of specific measures for enhancing the discipline of operation of SAV; preventing and fighting corruption in state audit agencies in accordance with regulations of the Anti-corruption Law; preventing wastefulness, bureaucracy, authoritarianism of public officials and public employees of SAV.
4a. Promulgate processes for auditing cases suspected of corruption to define procedures for carrying out audits, verifying and clarify corruption cases and publishing corruption case audit reports.
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Thus, the State Auditor General must ensure the implementation of the duties as prescribed above.
What are the entitlements of State Auditor General under current law?
Pursuant to Article 14 of the 2015 Law on State Audit Office of Vietnam stipulating as follows:
Entitlements of State Auditor General of Vietnam
1. Issue audit decisions.
2. Be invited to general meetings of the National Assembly, meetings of Standing Committee of the National Assembly, and meetings of the Government about relevant issues.
3. Promulgate legislative documents in accordance with the Law on Promulgation of legislative documents.
4. Request Ministers, Heads of ministerial agencies, Heads of Governmental agencies, other central regulatory agencies, Presidents of the People’s Committees of provinces, heads of superior agencies of audited units to deal with the entities that obstruct audit activities of SAV; provide false information/documents for SAV; fail to implement or to adequately, promptly implement opinions of SAV. In case opinions of SAV are not implemented or adequately implemented, State Auditor General shall request a competent person to consider as prescribed by law.
5. Decide the audits at the request of the organizations prescribed in Clause 3 Article 10 of this Law.
6. Decide to seal documents, inspect accounts of audited units or relevant units.
7. Request Standing Committee of the National Assembly to designate or dismiss Deputy State Auditor General.
Thus, the State Auditor General has the following entitlements:
- Issue audit decisions.
- Be invite to general meetings of the National Assembly, meetings of Standing Committee of the National Assembly, and meetings of the Government about relevant issues.
- Promulgate legislative documents in accordance with the Law on Promulgation of legislative documents.
- Request Ministers, Heads of ministerial agencies, Heads of Governmental agencies, other central regulatory agencies, Presidents of the People’s Committees of provinces, heads of superior agencies of audited units to deal with the entities that obstruct audit activities of SAV;
- Provide false information/documents for SAV; fail to implement or to adequately, promptly implement opinions of SAV.
- In case opinions of SAV are not implemented or adequately implemented, State Auditor General shall request a competent person to consider as prescribed by law.
- Decide the audits at the request of the organizations.
- Decide to seal documents, inspect accounts of audited units or relevant units.
- Request Standing Committee of the National Assembly to designate or dismiss Deputy State Auditor General.
Nguyễn Thị Hồng Nhung
