Latest regulations on the signing of documents by the State Audit of Vietnam

Latest regulations on the signing of documents by the State Audit of Vietnam​ (Image from Internet)

On December 5, 2024, the Auditor General issued Decision 1963/QD-KTNN regarding the Working Regulations of the State Audit Office of Vietnam.

Latest regulations on the signing of documents by the State Audit of Vietnam

According to the provisions in Article 24 of the Regulations issued with Decision 1963/QD-KTNN of 2024, document signing by the State Audit Office of Vietnam shall be executed as follows:

- The Auditor General is authorized to sign all documents of the State Audit Office of Vietnam and directly sign the following documents:

+ Annual Audit Plan Decisions, Audit Decisions; Decisions to establish the State Audit Council;

+ Legal documents within authority, management documents of the State Audit Office, international agreements according to law provisions;

+ Documents submitted to, reported to the Central Committee of the Communist Party, Politburo, Secretariat, Standing Committee of the Secretariat, central agencies of the Communist Party, National Assembly, Standing Committee of the National Assembly, Ethnic Council of the National Assembly, various Committees and Councils of the National Assembly, the Government of Vietnam, the Prime Minister of the Government of Vietnam;

+ Approval for investment policies of projects under state management of basic construction investment and the State Audit Office;

+ Documents authorizing Heads of subordinate units of the State Audit Office to address certain matters under the authority of the Auditor General. Such authorization must be time and content-specific. Authorized persons are not allowed to re-delegate the signing authority;

+ Documents regarding organization and personnel;

+ Other documents if deemed necessary by the Auditor General.

- Deputy Auditor Generals are authorized by the Auditor General to sign the following types of documents:

+ Documents addressing specific issues arising within the fields assigned by the Auditor General;

+ Certain documents specified in Clause 1 of Article 24 of the Regulations issued with Decision 1963/QD-KTNN of 2024 for the fields or units assigned by the Auditor General, such as: Audit Decisions of an audit; directive documents for the unit in charge; documents sent to ministries and central authorities related to the field in charge; audit reports of the field in charge or related directive documents; project schemes, approvals for projects, design estimates, settlement of works assigned; other documents authorized by the Auditor General;

+ When the Auditor General is absent, Deputy Auditor Generals authorized to manage the operations of the State Audit Office are allowed to sign documents under the authority of the Auditor General.

- Heads of subordinate units of the State Audit Office are permitted to sign documents by delegate according to written authorization or division by the Auditor General or as directly instructed by the leadership of the State Audit Office mentioned in the proposal for work settlement (recipients must be sent to the Leadership of the State Audit Office in charge for reporting).

- Heads of units are authorized to sign documents within their functions, tasks, powers as assigned, and according to management divisions.

- Deputy Heads of units are permitted to sign on behalf of the Heads of units, the documents within the authority of the Heads of units or authorized by the State Audit Office leadership to the Heads for delegate signing.

Refer to the Decision 1963/QD-KTNN effective from December 5, 2024.

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