Responsibilities, scope, and methods of resolving tasks of the State Auditor General of Vietnam

Responsibilities, scope, and methods of resolving tasks of the State Auditor General of Vietnam​ (Image from the internet)

On December 05, 2024, the State Auditor General of Vietnam issued Decision 1963/QD-KTNN regarding the Working Regulations of the State Audit.

Responsibilities, scope, and methods of resolving tasks of the State Auditor General of Vietnam

(1) Responsibilities for Handling Work

- Lead, direct, and comprehensively manage the operational activities of the State Audit to perform its functions, tasks, and authority as stipulated by the Constitution, law, and regulations of the Communist Party, especially regarding power control, prevention, and combat against corruption, wastefulness, and negativity in auditing activities;

- Be responsible for and report to the National Assembly and the Standing Committee of the National Assembly the audit results according to the regulations. Be accountable and report to the leaders of the Communist Party, State, National Assembly, and the Government of Vietnam on matters related to the performance status of the State Audit and matters related to the State Audit. Answer questions from National Assembly deputies either in the Assembly or during the Standing Committee's sessions, as required;

- Actively cooperate with other agencies and organizations to resolve matters related to the duties and authority of the State Audit, or to fulfill tasks assigned by the National Assembly, the Standing Committee of the National Assembly, the Ethnic Council, the National Assembly Committees, deputations, National Assembly deputies, and other competent state agencies;

- Assign tasks to the Deputy State Auditors General; manage operations among the Deputy State Auditors General; delegate and authorize heads of units under the State Audit to perform specific tasks according to regulations; when the State Auditor General is absent, empower one Deputy State Auditor General to replace the State Auditor General in managing and handling the State Audit’s tasks;

- Strictly adhere to the policies, regulations of the Communist Party, and state laws in audit activities. Regularly inspect, promptly correct, and take responsibility for violations and shortcomings in audit activities within authorized jurisdiction;

- Decide and implement specific measures to strengthen discipline, order, and control power in the State Audit’s activities; fight against corruption within the State Audit according to the Anti-Corruption Law; practice thrift, combat wastefulness, and eliminate all signs of bureaucracy, authoritative, and arbitrary behaviors of officials and public employees, and workers under the State Audit;

- Decide to adjust or annul documents issued by Deputy State Auditors General when deemed non-compliant with the law or the directives of the State Auditor General.

(2) Scope of Resolving Work

Beyond those tasks within the jurisdiction of the State Auditor General according to the work allocation decision of the State Auditor General and Deputy State Auditors General, the State Auditor General also addresses the following tasks:

- Direct and allocate the implementation of tasks assigned or requested by the National Assembly, the Standing Committee of the National Assembly, and other competent state agencies;

- Directly manage and handle important, strategic, policy mechanism work, urgent, and arising issues under the State Audit’s duties, rights, and tasks concerning duties assigned to two or more Deputy State Auditors General without agreed opinions or when the responsible Deputy State Auditor General is absent;

- Direct the guidance, inspection, auditing activities of the State Audit and subordinate units in implementing laws, assigned tasks, and decentralized tasks within the state management domain of the State Audit;

- Decide on holding conferences or meetings as stipulated in Clause 1, Article 26 of the Regulations issued with Decision 1963/QD-KTNN;

- Give opinions on issues presented by Deputy State Auditors General for directive input;

- Directly provide directive comments on resolving work presented in incoming documents that need the Deputy State Auditors General to direct the advisory units for resolution;

- Provide opinions on contents prior to submitting them to the Party Caucus of the State Audit;

- Decide on infrastructure development; approve the procurement policy of annual assets for the State Audit according to the State Audit’s Regulations;

- Directly oversee the legislative work of the State Audit.

(3) Method of Handling Work

- The State Auditor General does not directly handle work that has been assigned or authorized to the Deputy State Auditors General, except in cases of genuine necessity and urgency;

- Authorize Deputy State Auditors General or unit heads to sign documents resolving certain work within the State Auditor General’s authority;

- Documents submitted to the State Auditor General (including documents seeking directive input) must be reviewed by the Deputy State Auditors General in charge of the relevant field/unit. For important, urgent content, the unit head shall directly report to the State Auditor General for direction and then report back to the responsible Deputy State Auditor General;

- Certain topics are brought to collective leadership discussions (or for opinions) before the State Auditor General decides:

+ Strategy, planning, and development plans for the State Audit;

+ Annual work plans, annual and long-term legislative programs; drafts of legal documents that the State Audit is tasked with leading the development;

+ Schemes developed by the State Audit;

+ Investment policies for projects or procurement budgets, outsourcing in accordance with the State Audit’s procurement regulations;

+ Medium-term audit plans and annual audit organization plans; establishment of the State Audit Council;

+ Proposals for international treaties signing and participation, plans to implement commitments to ensure international integration in the audit field;

+ Other important issues the State Auditor General deems necessary to discuss or seek collective opinion before making a decision.

- In cases where conditions do not allow for collective discussion, the unit in charge is proactive in cooperating with the Office of the State Audit to gather written opinions from Deputy State Auditors General, compile them and present them to the State Auditor General for a decision.

Refer to the full content in Decision 1963/QD-KTNN, effective from December 05, 2024.

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