Issuance of Decision No. 1963/QD-KTNN in 2024 on the working regulations of the State Audit Office of Vietnam
Issuance of Decision No. 1963/QD-KTNN in 2024 on the working regulations of the State Audit Office of Vietnam
On December 5, 2024, the State Audit Office of Vietnam issued Decision 1963/QD-KTNN in 2024 promulgating the Working Regulations of the State Audit Office, effective from December 5, 2024.
According to Article 2 of the Working Regulations of the State Audit Office issued with Decision 1963/QD-KTNN in 2024, the working principles are stipulated as follows:
[1] All activities of the State Audit Office must comply with the Constitution and laws, ensure strict implementation of the regulations of the Communist Party, laws of the State, state audit standards, working regulations, guidelines, and operational procedures to prevent, detect, halt, and address violations, especially acts of abuse or misuse of positions and powers in the execution of assigned responsibilities and duties.
[2] The State Audit Office operates under the policies of Heads; subordinates must strictly adhere to the leadership and direction of superiors, without transferring the tasks within the subordinate's resolution authority up to higher levels.
The principle of centralization, democracy, transparency, efficiency, and ensuring the unified and smooth direction and management of the General Auditor of the State over the fields of work of the State Audit Office is implemented.
[3] Clear assignment and decentralization, emphasizing responsibility and promoting the proactiveness and creativity of units and individuals.
In job assignment, each task is assigned to only one unit; if the task involves multiple units, one unit is assigned to lead and be accountable. The head of the unit to which the work is assigned must take the primary responsibility for the assigned work.
[4] Officials and public employees resolve tasks within the scope, authority, and responsibility assigned; comply with procedures and timelines for task resolution as prescribed by law, programs, work plans, and Regulations of the State Audit Office and units, except when required by higher agencies.
[5] Units and officials, public employees of the State Audit Office must strictly adhere to the regulations of the Communist Party, laws of the State on anti-corruption and negativity work, responsibility policies, and working styles; strictly comply with the Anti-Corruption Law.
Additionally, during inspection, supervision, audit activities, they must strictly adhere to Regulation 131-QD/TW in 2023 on controlling power, preventing corruption and negativity in inspection, supervision, and Party discipline enforcement work, and internal regulations of the State Audit Office.
[6] Ensure that the capabilities of officials and public employees are maximized, promote teamwork, and share information in task resolution and in all activities according to functions, duties, and powers as defined by law.
[7] Ensure independence, objectivity, fully implementing, strictly observing working regulations, guidelines, inspection, supervision, and Party discipline enforcement processes; build and implement a culture of integrity, free of corruption and negativity in task execution.
[8] Protect state secrets according to the legal provisions on protecting state secrets and the regulations of the State Audit Office.
Issuance of Decision No. 1963/QD-KTNN in 2024 on the working regulations of the State Audit Office of Vietnam (Image from the Internet)
Which meetings are chaired by the General Auditor of the State of Vietnam?
Based on Article 26 of the Working Regulations of the State Audit Office issued with Decision 1963/QD-KTNN in 2024, the meetings chaired by the General Auditor of the State include:
- Monthly briefing meetings of the State Audit Office
- Quarterly briefing meetings of the State Audit Office
- Meetings (conferences) for task implementation, midpoint review, summary, specialized training...
- Other meetings and work sessions as decided by the General Auditor of the State
Note: The General Auditor of the State may authorize the Deputy General Auditor to chair the meetings.
In what matters must the Deputy General Auditor report and seek advice from the General Auditor of the State of Vietnam before making decisions?
Based on clause 3, Article 4 of the Working Regulations of the State Audit Office issued with Decision 1963/QD-KTNN in 2024 on the Deputy General Auditor:
Article 4. Deputy General Auditor
[...]
- Matters on which the Deputy General Auditor reports and seeks advice from the General Auditor before deciding:
a) Matters of principles, policies not specifically regulated by law; important matters affecting the economic and social situation of the country and the general operations of the State Audit Office; other important matters;
b) Periodically, at least once a month, the Deputy General Auditor reports to the General Auditor on the results of the assigned tasks;
c) When detecting issues containing conformable, violations of current regulations, proactively handle according to regulations. In cases beyond authority or likely to cause significant, hard-to-recover consequences, promptly report to the General Auditor before deciding on handling;
[...]
Thus, the Deputy General Auditor reports and seeks advice from the General Auditor before making decisions on the following matters:
- Matters of principles, policies not specifically regulated by law; important matters affecting the country's economic and social situation and the general operations of the State Audit Office; other important matters
- Periodically, at least once a month, the Deputy General Auditor reports to the General Auditor on the results of the assigned tasks
- When detecting issues containing conformable, violations of current regulations, proactively handle according to regulations. In cases beyond authority or likely to cause significant, hard-to-recover consequences, promptly report to the General Auditor before deciding on handling
- Documents, reports of the State Audit Office sent by the Deputy General Auditor to external agencies related to the contents: responding to audit recommendations; giving opinions... related to functions, duties, powers of the State Audit Office, responding to complaints, and denunciations within the resolution authority of the State Audit Office must be reported to the General Auditor before signing off for issuance
- In cases of business trips outside the plan and absence for personal reasons for 01 or more working days, it must be reported to the General Auditor of the State
