Chapter VII
RESPONSIBILITY OF OTHER ENTITIES TO OPERATION OF SAV
Article 63. Responsibility of the National Assembly to SAV
1. The National Assembly, Standing Committee of the National Assembly, Ethnic Council, Committees of the National Assembly, deputies of the National Assembly, within their competence, shall supervise operation of SAV as prescribed by law.
2. State Auditor General shall report audit results and works of SAV to the National Assembly, Standing Committee of the National Assembly; make reports, explanation; provide documents; consider and respond to suggestions of electronic invoices, Committees of the National Assembly, deputies of the National Assembly; respond to enquiries of deputies of the National Assembly before the National Assembly or Standing Committee of the National Assembly.
Article 64. Responsibility of the Government to SAV
The Government, Ministries, and ministerial agencies, within their competence, shall cooperate with SAV in organizing state audits; request relevant agencies to make report compliance to opinions given by SAV.
Article 65. Responsibility of investigation agencies and the People’s Procuracies
Investigation agencies and the People’s Procuracies shall handle the suspected criminal cases discovered by SAV within their competence.
Article 66. Responsibility of the People’s Councils
The People’s Councils shall supervise compliance with opinions given by SAV locally.
Article 67. Responsibility of the People’s Committees
1. Request local agencies to promptly and adequately provide information, documents serving operation of SAV.
2. Request local agencies comply with and make reports on compliance to opinions given by SAV.
Article 68. Responsibility of entities relevant to state audit activities
1. Entities relevant to state audit activities have the responsibility to promptly and adequately provide information, documents serving the audit at the request of SAV and state auditors; take responsibility for the accuracy, truthfulness, and objectiveness of the information, documents provided.
2. Relevant entities have the responsibility to comply with opinions given by SAV and send reports to SAV.
3. The Ministry of Finance, the Ministry of Planning and Investment, other agencies of the Government, the People’s Committees of provinces have the responsibility to promptly and adequately provide information, documents for SAV to perform the tasks mentioned in Clause 4 Article 10 of this Law.
Tìm kiếm
Luật Kiểm toán nhà nước 2015 (Bản Pdf)
Luật Kiểm toán nhà nước 2015 (Bản Word)