Power to appoint or reappoint chief accountants of state audit units in Vietnam

According to Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam, the power to appoint or reappoint chief accountants of state audit units is specified as follows:

1. In case of accounting units affiliated to agencies in charge of revenues and expenditures of state budget

- The Minister of Finance has power to appoint or reappoint chief accountants of accounting units affiliated to agencies in charge of revenues and expenditures of state budget;

- The authorities competent to appoint or reappoint chief accountants of accounting units affiliated to agencies in charge of revenues and expenditures of state budget (other than budgetary and financial accounting units of communes) are the same as those competent to appoint deputy heads of such units.

2. In case of regulatory agencies; public sector entities; budget-using units having accounting apparatus

- Ministers, Heads of ministerial-level agencies, or Heads of Governmental agencies have power to appoint or reappoint chief accountants of central level-1 budget estimate units.

- Presidents of People’s Committees of provinces and central-affiliated cities (hereinafter referred to as provinces); Presidents of People’s Committees of districts, provincial-affiliated cities, cities affiliated to central-affiliated cities have power to appoint or reappoint chief accountants of local level-1 budget estimate units, with the consent of the home affairs agencies and financial agencies at the same administrative level;

- The authorities competent to appoint or reappoint chief accountants of budget estimate units, budget-using units, public sector entities exercising autonomy in respect of all of recurrent expenditures, public sector entities exercising autonomy in respect of a part of recurrent expenditures, and public sector entities recurrent expenditures of which are financed by the state budget are the same as those competent to appoint deputy heads of such units;

- Heads of accounting units being public sector entities exercising autonomy in respect of all recurrent expenditures and investment expenditures have power to appoint or reappoint chief accountants.

3. In case of other accounting units prescribed in Article 2 of this Circular, their chief accountants shall be appointed by their heads or legal representatives.

Circular No. 04/2018/TT-BNV of the Ministry of Home Affairs of Vietnam takes effect from May 15, 2018.

- Thanh Lam -

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE