Chapter II
FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF SAV
Section 1. FUNCTIONS, TASKS, POWERS OF SAV
Article 9. Functions of SAV
SAV has the functions to make assessment, confirmation, give auditor’s opinions with regard to the management and use of public finance and/or public property.
Article 10. Duties of SAV
1. Decide annual audit plans and submit reports to the National Assembly before implementation.
2. Organize the implementation of annual audit plans and performance of audit tasks at the request of the National Assembly, Standing Committee of the National Assembly, the President, the Government, and the Prime Minister.
3. Consider deciding audits at the request of Ethnic Council, Committees of the National Assembly, Deputies of the National Assembly, Standing Committee of the People’s Council, the People’s Committees of central-affiliated cities and provinces (hereinafter referred to as provinces) and other organizations not in the annual audit plans of SAV.
4. Propose opinions of SAV to the National Assembly for consideration and decision of state budget estimates, allocation of central government budget, contents of investment in National target programs, projects of national importance, and approval for state budget statements.
5. Join agencies of the National Assembly and the Government in examining state budget estimates, plans for allocation of state budget, plans for adjustment of state budget estimates, plans for provision of funding for National target programs and projects of national importance decided by the National Assembly and state budget statements.
6. Join other agencies of the National Assembly in supervising implementation of laws and resolutions of the National Assembly, ordinances and resolutions of Standing Committee of the National Assembly on budget – finance; supervising enactment of state budget and financial policies on request.
7. Join other agencies of the National Assembly, the Government, and competent authorities in submitting law/ordinance projects on request in the process of formulating and inspecting law/ordinance projects.
8. Submit annual consolidated audit reports, implementation of auditors’ opinions to the National Assembly, Standing Committee of the National Assembly; send those reports to the President, the Government, the Prime Minister, Ethnic Council, Committees of the National Assembly; provide audit results for the Ministry of Finance, deputies of the National Assembly, the People’s Councils, the People’s Committees where audits are carried out, and other agencies as prescribed by law.
9. Provide explanation of audit results for the National Assembly and other agencies of the National Assembly as prescribed by law.
10. Publish audit reports, annual consolidated audit reports, implementation of auditors’ opinions according to Article 50, Article 51 of this Law, and relevant regulations of law.
11. Monitor, inspect the implementation of opinions of SAV.
12. Transfer documents to investigation agencies, the People’s Procuracies, and other regulatory agencies responsible for handling suspected criminal cases and violations committed by organizations and individuals that are discovered through auditing.
13. Manage audit dossiers; protect confidentiality of accounting figures, documents, information about operation of audited units as prescribed by law.
14. Seek international cooperation in terms of state audit.
15. Organize, manage works related to scientific research, training, development of human resources of SAV.
16. Organize examinations, issue, revoke, and manage state audit practitioner certificates.
17. Disseminate regulations of law on state audit.
18. Develop and Strategy for development of SAV and submit it to Standing Committee of the National Assembly for promulgation.
19. Perform other tasks as prescribed by law.
Article 11. Entitlements of SAV
1. Submit law/ordinance projects and draft resolutions to the National Assembly, Standing Committee of the National Assembly as prescribed by law.
2. Request audited units and relevant entities to promptly provide sufficient, accurate information and documents serving the audit.
3. Request audited units to implement opinions of SAV with regard to the violations of their financial statements and failure to adhere to law; suggest measures for them to overcome their shortcomings discovered by SAV.
4. Request competent agencies or persons to request audited units to implement opinions of SAV with regard to the violations of their financial statements and failure to adhere to law; suggest actions against failure to implement or to adequately and promptly implement auditors’ opinions.
5. Request competent agencies or persons to deal with violations discovered during the audit.
6. Request competent agencies or persons to deal with entities that obstruct the operation of SAV or provide false information/documents for SAV and state auditors.
7. Request professional assessment where necessary.
8. Authorize or hire audit firms to carry out audits at organizations managing/using public finance and/or public property; SAV is responsible for the truthfulness of information, documents, and opinions provided by such audit firms.
9. Request the National Assembly, Standing Committee of the National Assembly, the Government, the Prime Minister, and other agencies of the State to amend policies and law.
Section 2. ORGANIZATIONAL STRUCTURE OF SAV
Article 12. State Auditor General
1. State Auditor General is the head of SAV who is responsible to the National Assembly and Standing Committee of the National Assembly for the organization and operation of SAV.
2. State Auditor General is elected and dismissed by the National Assembly at the request of Standing Committee of the National Assembly.
3. The term of office of State Auditor General is 05 years and coincides with the term of the National Assembly. State Auditor General may be reelected for not more than two consecutive terms.
Article 13. Duties of State Auditor General
1. Lead and direct SAV to perform the duties and entitlements prescribed in Article 10 and Article 11 of this Law.
2. Present annual consolidated audit reports and work reports to the National Assembly; submit reports to Standing Committee of the National Assembly during the intervals between meetings of the National Assembly; respond to enquiries of the National Assembly deputies or Standing Committee of the National Assembly.
3. Take legal responsibility for audit reports of SAV.
4. Decide and organize the implementation of specific measures for enhancing the discipline of operation of SAV; preventing, fighting corruption, wastefulness, bureaucracy, authoritarianism of officials and civil servants of SAV.
5. Define defining the functions, tasks, entitlements and organizational structure of units affiliated to SAV.
6. Submit the decision on personnel and establishment, merger, dissolution of units affiliated to SAV to Standing Committee of the National Assembly.
7. Decide measures for ensuring independence and quality of audit activities of SAV.
8. Settle complaints and denunciations related to audit activities of SAV.
9. Perform other tasks as prescribed by law.
Article 14. Entitlements of State Auditor General
1. Issue audit decisions.
2. Be invite to general meetings of the National Assembly, meetings of Standing Committee of the National Assembly, and meetings of the Government about relevant issues.
3. Promulgate legislative documents in accordance with the Law on Promulgation of legislative documents.
4. Request Ministers, Heads of ministerial agencies, Heads of Governmental agencies, other central regulatory agencies, Presidents of the People’s Committees of provinces, heads of superior agencies of audited units to deal with the entities that obstruct audit activities of SAV; provide false information/documents for SAV; fail to implement or to adequately, promptly implement opinions of SAV. In case opinions of SAV are not implemented or adequately implemented, State Auditor General shall request a competent person to consider as prescribed by law.
5. Decide the audits at the request of the organizations prescribed in Clause 3 Article 10 of this Law.
6. Decide to seal documents, inspect accounts of audited units or relevant units.
7. Request Standing Committee of the National Assembly to designate or dismiss Deputy State Auditor General.
Article 15. Deputy State Auditor General
1. Deputy State Auditor General shall assist State Auditor General in performing his/her tasks as assigned by State Auditor General and take responsibility to State Auditor General for the assigned tasks. When State Auditor General is not present, a Deputy State Auditor General who is authorized by State Auditor General shall lead and direct the operation of SAV on behalf of State Auditor General.
2. State Auditor General shall request Standing Committee of the National Assembly to designate or dismiss Deputy State Auditor General.
3. The term of office of Deputy State Auditor General is 05 years.
Article 16. Organizational structure of SAV
1. SAV consists of SAV Office, affiliated units, specialized state audit units, local state audit units, and public service agencies.
SAV Office, local state audit units, and public service agencies shall have their own separate seals.
2. Standing Committee of the National Assembly shall decide the quantity of units affiliated to SAV at the request of State Auditor General.
Article 17. Chief auditors and deputy chief auditors
1. A chief auditor is the head of a specialized state audit unit or local state audit unit.
2. Deputy chief auditors shall assist the chief auditor in performing his/her tasks as assigned by the chief auditor and take responsibility to the chief auditor for the assigned tasks.
3. The chief auditor and deputy chief auditors must be hold the position of main auditor or higher.
4. State Auditor General shall designate and dismiss chief auditors and deputy chief auditors.
5. Duties, entitlements, and responsibilities of chief auditors and deputy chief auditors shall be prescribed by State Auditor General.
Section 3. STATE AUDITOR COUNCIL
Article 18. Establishment and dissolution of State Auditor Council
1. State Auditor Council shall be established whenever necessary to provide consultancy for State Auditor General on verification of important audit reports; assist State Auditor General in re-verifying audit reports at the request of audited units, settling complaints about audit reports.
2. State Auditor General shall decide establishment of State Auditor Council, decide the members and working regulations of audit activities of SAV. The president of State Auditor Council is a Deputy State Auditor General. State Auditor General may invite external experts to join the Council on a case-by-case basis.
3. State Auditor Council shall be automatically dissolved after its missions are accomplished.
Article 19. Working principles of State Auditor Council
1. Working as a group.
2. Making decisions under the majority rule; dissenting opinions are preserved and reported to State Auditor General.
3. Records and other documents of State Auditor Council shall be retained with other audit dossiers of SAV.
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