Chương VII Luật Ngân sách Nhà nước 2002: Kiểm tra, thanh tra, khen thưởng và xử lý vi phạm

Chapter VII

EXAMINATION, INSPECTION, COMMENDATION AND HANDLING OF VIOLATIONS

Article 69.- Within the scope of their tasks and powers, the State management agencies and budget-estimating units shall have to examine the implementation of the regimes of budget revenue, expenditure and management, State property management.

Article 70.-

1. The Finance Inspectorate shall have the tasks to inspect the observance of legislation on budget revenue, expenditure and management and State property management by organizations and individuals.

When conducting the inspection, the Finance Inspectorate is entitled to request organizations and individuals to produce relevant dossiers and documents; if detecting violations, it has the right to propose the competent agencies to recover for the State budget amounts spent not in accordance with the regulations and the collectible amounts as provided for. Depending on the nature and seriousness of the violations, the Finance Inspectorate is entitled to handle or propose the competent State bodies to handle the violating organizations and/or individuals according to the provisions of law.

The Finance Inspectorate must bear responsibility for the inspection results.

2. The Government shall specify the tasks, powers and responsibilities of the Finance Inspectorate in inspecting the management and use of the State budget and property.

Article 71.-

1. Organizations and individuals that record achievements in the State budget implementation shall be commended and/or rewarded according to the provisions of law.

2. The efficient management of budget, the economical use of budget, the increase of development investment, the increase of revenues, the increase of remittances for the higher-level budgets, the decrease of balance additions from the higher-level budgets shall constitute bases for evaluation and commendation/reward.

Article 72.- The following acts shall be considered acts of violating the legislation on budget:

1. Concealing revenue sources, delaying or failing to perform the obligation of State budget remittance;

2. Exempting, reducing or delaying the budget remittances and using revenue sources in contravention of regulations or not in accordance with competence;

3. Abusing positions or powers to appropriate or cause damage to State budget revenue sources and/or State property;

4. Effecting collection in contravention of law provisions;

5. Making expenditures not in accordance with regimes, not for the right purposes, not in accordance with the assigned budget estimates;

6. Approving settlements in contravention of law provisions;

7. Accounting in contravention of the State’s accounting regime and the State Budget Contents;

8. Falsely declaring and/or paying taxes by organizations and/or individuals that are allowed to make self-declaration and payment of taxes or that request the reimbursement of taxes;

9. Managing invoices and vouchers in contravention of regimes; buying, selling, modifying or counterfeiting invoices, vouchers; using invoices and vouchers illegally;

10. Delaying the budget expenditure, budget settlement;

11. Other acts contrary to the provisions of this Law and relevant legal documents.

Article 73.- Organizations and individuals that commit acts of violating the legislation on budget may, depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability; if causing damage, they must pay compensation therefor according to law provisions.

Article 74.- Organizations and individuals are entitled to complain about, the denounce or take legal actions against acts of violating budget legislation. The complaint, denunciation, lawsuit and the settlement thereof shall comply with the provisions of law.