On July 26, 2023, Decision 965/QD-KTNN amending a number of articles of the Regulation on internal expenditures of units under the State Audit Agency of Vietnam.
Specifically, the regime of expenditure on training and fostering cadres, civil servants, and employees of the State Audit Office is implemented in accordance with Circular 36/2018/TT-BTC (amended in Circular 06/2023/TT-BTC), some details are as follows:
- Expenses for training in political theory and state management according to titles and occupations:
+ Cadres and civil servants who are decided to send them to study (with expenses paid by the State Auditor) shall send payment requests and notices of tuition fees of the training institution to the State Audit Office of Vietnam for transfer;
+ Officials and civil servants contact training institutions to receive invoices and send them to the State Audit Office (Accounting Department) to complete payment records.
- Expenses for professional training organized by the School of Auditing Professional Training and Retraining in accordance with the approved annual training plan.
In case classes are held at a facility that is 30km or more away from the office: Students are provided with a food allowance of 100,000 VND/day for actual study (maximum equal to the basic salary for 01 month of actual study); travel expenses for 02 trips to and from back (with train and car tickets; the cost is according to Appendix No. 01b attached).
- Expenses for fostering, training, and updating knowledge implemented by specialized State Audit Departments, State Audit offices, and State Audit offices
- Expenses for compiling new training programs and documents; Expenses for editing, supplementing, and updating training programs and materials and exam preparation:
Complying with the provisions of Circular 76/2018/TT-BTC; The maximum spending level is 1,500,000 VND/theme equivalent to "Scientific report ordered by the conference organizing agency but not presented at the seminar" as prescribed in Circular 03/2023/TT-BTC.
- Other training expenses according to the approved plan and estimate.
More details can be found in Decision 965/QD-KTNN, effective from the date of signing.
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