Chapter VI
EXAMINATION, INSPECTION AND HANDLING OF VIOLATIONS
Article 79.- The ministries, ministerial-level agencies, Government-attached agencies, other central agencies, localities and superior estimating units shall be responsible for examining the observance of the regimes of budget revenue, expenditure and management, State property management by their attached units and guiding these units in carrying out examination within their units.
Article 80.-
1. The finance inspectors shall have the tasks to inspect the observance of the regime of budget revenue, expenditure and management as well as State property management by organizations and individuals according to law provisions.
2. When performing their tasks, the finance inspectors shall have the right to:
a) Request the inspected organizations and individuals to produce dossiers and enclosed documents;
b) Request the concerned agencies to coordinate in the inspection;
c) Depending on the nature and seriousness of violations, the finance inspectors shall handle according to their competence or propose the competent agencies to handle violations according to law provisions;
d) When receiving recommendations of the finance inspection bodies, the competent agencies shall have to handle them and notify the handling results to the finance inspection bodies.
3. The finance inspectors shall have to bear responsibility for their inspection conclusions.
4. The tasks, powers and responsibilities of the finance inspectors in inspecting the management and use of State budget and property shall be prescribed in a separate document of the Government.
Article 81.- Organizations and individuals that record achievements in budget collection strictly according to law and in excess of estimates, in thrifty budget spending but still ensuring the performance of assigned tasks with quality; in leading and directing localities to increase budget revenues and save budget expenditure, after each budget stability period, gradually reducing the supplements from high-level budget levels or increasing the percentage of remittance to the high-level budget levels shall be commended and/or rewarded according to law provisions.
Article 82.- The following acts are considered acts of violating the budget legislation:
1. Failing to declare or falsely declaring turnover, income, costs, prices and bases for calculation of amounts payable to the budget; delaying, failing to fully remit or to perform the obligation to remit into the State budget, except for cases of delayed remittance to be decided by the competent agencies.
2. Exempting, reducing or permitting the delayed remittance of amounts payable to the State budget in contravention of competence and/or prescribed contents; retaining budget revenues in contravention of regimes, using the retained revenue sources for wrong purposes, in excess of the prescribed criteria, regimes and norms.
3. Abusing positions and/or powers to appropriate budget revenue sources.
4. Making wrong division of revenue sources between budgets of different levels.
5. Collecting revenues in contravention of law provisions.
6. Making expenditures in contravention of regime, for wrong purposes and/or not according to assigned budget estimates.
7. Approving settlement in contravention of law provisions.
8. Accounting in contravention of the State’s accounting regime and the State Budget Index, causing damage to the budget.
9. Organizations and/or individuals that are allowed to declare and pay tax by themselves falsely declare taxes and pay them in contravention of the prescribed regimes, causing damage to the budget.
10. Managing invoices and vouchers in contravention of the prescribed regimes; trading in, modifying or counterfeiting invoices and payment vouchers; using unlawful invoices, vouchers;
11. Delaying the budget expenditures when the expenditure conditions prescribed in Article 51 of this Decree are fully met; making budget settlement later than the prescribed deadline.
12. Acts contrary to the provisions of the State Budget Law, this Decree and other legal documents in the budgetary field.
Article 83.- Organizations and individuals committing acts of violating budget legislation as provided for in Article 82 of this Decree may, depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability; if causing damage to the public fund, they must make compensation therefor according to law provisions.
Article 84.- Organizations may lodge complaints about or initiate lawsuits against, individuals may lodge complaints about, initiate lawsuit against or denounce, acts of violating the budget legislation. The complaints, lawsuits, denunciation and the settlement thereof shall comply with law provisions.
Tìm kiếm
Nghị định 60/2003/NĐ-CP Hướng dẫn Luật Ngân sách nhà nước (Bản Word)