Chương 7 Luật ngân sách Nhà nước 1996: Kiểm tra, thanh tra, khen thưởng và xử lý vi phạm

Chapter VII

EXAMINATION, INSPECTION, REWARD AND HANDLING OF VIOLATIONS

Article 72.- Within their tasks and powers, State management agencies and budget drafting units shall have the responsibility to examine the implementation of regimes on budget revenue, expenditure and management.

Article 73.- The State Audit Agency is an agency under the Government which carries out the auditing to determine the correctness, legality of the account data, accounts statements of State agencies and units tasked with State Budget revenues and expenditures as provided for by the Government.

Article 74.-

1. In exercising its tasks, the State Audit agency shall be independent and take responsibility before law for its conclusions.

2. The State Audit agency shall have to report the audit results to the Government and, if requested, to the National Assembly or the Standing Committee of the National Assembly. When the National Assembly or the Standing Committee of the National Assembly request audit by the State Audit Agency, the latter shall have to carry it out and report the results.

Article 75.-

1. The financial inspectors shall have the task of inspecting the observance of law on budget revenues, expenditures and management by organizations and individuals.

2. The tasks and powers of the financial inspectors over the establishment, implementation and account statements of the budget shall be carried out in accordance with provisions of law.

Article 76.- The organizations and individuals that record achievements in implementing the State Budget shall be rewarded in accordance with provisions of law.

Article 77.- The following acts shall be regarded as violations of the law on the budget:

1. Concealing revenue sources, place revenue outside the budget, delay or fail to perform the obligation of payment to the budget;

2. Permitting the exemption or reduction of budget payments, which is contrary to provisions or authority;

3. Taking advantage of position and powers to appropriate or cause damage to the revenue sources of the State Budget and properties;

4. Collecting revenues not in accordance with provisions of law, making expenditures not for the right purposes, and not in accordance with approved draft budget, causing losses to the budget finance;

5. Carrying out the accounting contrarily to the State regime of accountancy and the List of State Budget causing damage to the State Budget;

6. Other acts of violation of provisions of the law on budget.

Article 78.- The organizations and individuals that commit acts of violation of the law on budget, causing losses to the budget and properties of the State shall have to make compensation; depending on the nature and the seriousness of the violation, the offenders shall be subject to disciplinary measures, administrative sanctions or examined for penal liability in accordance with provisions of law.

Article 79.- All organizations and individuals shall be entitled to lodge complaints, institute legal proceedings, denounce acts of violation of the law on budget. The lodging of complaints, the instituting of legal proceedings and the denunciations and their handling shall be implemented in accordance with provisions of law.