Decision 09/2023/QD-KTNN on amending a number of legislative documents promulgated by the State Auditor General on June 2, 2023, including amending regulations on duties, powers and responsibilities of the Head of the State Audit Team in Vietnam.
Amendments to the duties and responsibilities of the Head of the State Audit Team in Vietnam specified in Article 12 of Decision 03/2020/QD-KTNN are as follows:
- Regarding tasks, additional content: Sanctions for administrative violations in the field of state audit within the scope and contents of the audit within the audit period as prescribed by the Ordinance on Sanctions of Administrative Violations in the field of state audit.
- Regarding responsibilities:
+ Additional content: responsible for making records of administrative violations, sanctioning administrative violations in the field of state audit according to competence; taking joint responsibility for mistakes in making records of administrative violations of the State Auditor, the Head of the Audit Team, and the Deputy Head of the Audit Team.
+ Amend and supplement the following contents:
+ Report to the head of the unit presiding over the audit on the sanctioning of administrative violations in the field of state audit of the audited unit, agencies, organizations, and individuals related to audit activities in accordance with the Law on State Audit, the Law on Handling of Administrative Violations and the Ordinance on Sanctions of Administrative Violations in the field of state audit;
(While Decision 03/2020/QD-KTNN stipulates: Report to the head of the unit presiding over the audit and organize the handling of administrative violations in the field of state audit of the audited unit, agencies, organizations, and individuals related to audit activities in accordance with the Law on State Audit and the Law on Handling of Administrative Violations).
++ Join the members of the audit team to study documents and draft documents on the content of recommendations, complaints, and lawsuits of the audited unit and agencies, organizations, and individuals related to audit activities on the evaluations, confirmations, conclusions, and recommendations in the audit report, notification of audit results, notice of conclusions and recommendations of the State Audit Office of Vietnam, decision on sanctioning administrative violations in the field of state audit, and report to the head of the unit presiding over the audit in accordance with law.
(While Decision 03/2020/QD-KTNN stipulates: Join the members of the audit team to study documents and draft documents on the contents of recommendations, complaints, and lawsuits of the audited unit and agencies, organizations, and individuals related to the audit activities on the evaluations, confirmations, conclusions, and recommendations in the audit report, the notice of audit results, the notice of conclusion, and recommendations of the State Audit, and report to the head of the unit presiding over the audit in accordance with law).
In addition, additional content: responsible for making records of administrative violations in the field of state audit according to competence; taking joint responsibility for violations in making records of administrative violations in the field of state audit by the State Auditor, the audit team leader assigned to take charge.
Decision 09/2023/QD-KTNN takes effect from June 2, 2023.
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