Department of General Affairs

Position and function

The Department of General Affairs is an unit under SAV with the following functions:
1. Advise and assist the Auditor General to organize and develop plans and manage the implementation of audit plans; appraisal of plans and audit reports; Appraisal of documents to correct audit reports; Respond to complaints, recommendations, and problems regarding audit results of audited unit; Appraise plans and report results of inspection of implementation of audit recommendations; synthesize and prepare reports on the results of implementing audit recommendations, audit reports on state budget settlement, and annual audit reports of the SAV; Organize public announcement of the annual audit plan and audit report; Prepare SAV’s opinions on state budget estimates and central budget allocation plans; Advise on anti-corruption work through audit results; Advise the Auditor General in managing and providing audit documents and information; Prepare opinions of SAV according to topics and content requested by the National Assembly, the National Assembly Standing Committee, and National Assembly agencies; Act as the focal point of the working relationship between the SAV and the National Assembly, the Government and relevant agencies in audit activities.
2. In charge in assisting the Auditor General to organize the audit of the annual state budget settlement report and a number of other audits when assigned by the Auditor General.
3. Develop policies, systems and complete the legal basis and documents guiding performance audits; Develop plans and implement performance audit; Supervise and control the process of performing performance audit and guide the operation of performance audit in SAV.

Duties and powers

1. In carrying out the duty of legislation development, Department of Legal Affairs has the following responsibilities and rights:

a) Conducting and submitting to Auditor General annual, medium and long-term development plan of SAV’s legal instrument and organizing the implementation of the Auditor General’s approved plan;

b) Chairing or participating in drafting legal instrument on state audit according to Auditor General’s assignment; evaluating the legality factor and drafting the SAV’s legal instrument to submit to Auditor General or authorized agency for approval;

c) Authorized by Auditor General to engage with government and National Assembly’s agencies upon request to develop and verify bills, ordinances and other legal instruments;

d) Evaluating and participating in commenting on the legal facet of SAV’s draft management document which is prepared by subordinated units before submitting to Auditor General for approval;

đ) Instructing other departments in performing SAV’s procedure, protocol and techniques of presenting document according to legislation;

e) Developing and submitting to Auditor General for issuing SAV’s working regulation; instructing and evaluating other department’s working regulations before submitting to Auditor General for approval.

2. In carrying out the duty of reviewing and systemizing SAV’s legal instrument and management acts, Department of Legal Affairs has the following responsibility and right: 

a) Organizing the reviewing and systemizing SAV’s legal instrument and management acts in relation to SAV’s operations; consulting Auditor General plan to resolve the result of legal instrument’ reviewing;

b) Chairing or coordinating with related agencies to consult Auditor General making proposal to state authorized agencies to suspend the implementation or amend, supplement and repeal legal instrument which are issued by Ministries, governmental branches and localities but conflict with legal documents on State Audit office; 

c) Proposing to Auditor General to suspend the implementation or to repeal documents which are issued by SAV’s subordinated departments but in contradiction with SAV’s documents;

d) Monitoring, inspecting and supervising law implementation; reviewing the implementation of legal instrument and proposing solution to strengthen law enforcement in SAV’s operation.

3. In carrying out the duty of legal disseminating and educating, examining law implementation, Department of Legal Affairs has the following responsibility and right:

a) Chairing or coordinating with related agencies to disseminate and educate law to SAV’s staff, official, civil servant and employee; 

b) Disseminating law on State Audit office; organizing the dissemination and training on SAV’s legal instrument to SAV’s staff, official and civil servant; monthly and annually updating new legal instrument to serve SAV’s operation;

4. In carrying out the duty of inspection, settlement of complaints and denunciation in compliance with law, Department of Legal Affairs has the following responsibility and right:

a) Developing annual inspection plan to submit to Auditor General and organizing the implementation of inspection plan upon Auditor General’s approval; performing unscheduled inspection upon Auditor General’s request;  

b) Inspecting the implementation of policy, law and assigned task performed by SAV’s agencies and individual;

c) Assisting Auditor General in meeting with citizens and proposing solutions to settle complaints and denunciation in compliance with law;

d) Consulting Auditor General in dealing with complaint, denunciation letter from organization or individual in compliance with law; consulting Auditor General to response to organization or individual on issues arrived when settling complaint, denunciation in compliance with law; 

đ) Proposing Auditor General form of punishment applied to organization or individual who violate law and Auditor General’s regulation after clarification through inspection procedure.

5. Participating in the evaluation stage of audit report’s legality;

6. Managing staff, official and employee in accordance with State regulations and Auditor General’s authorization; organizing the implementation of the following tasks: emulation, commendation, discipline, clerical work, archive, propaganda, scientific research in its own department in accordance with State and Auditor General’s regulations; reporting to Auditor General its working results monthly, quarterly, annually or unscheduled; managing its equipment;

7. Performing other responsibility and right upon Auditor General’s assignment or authorization. 

(Excerpted from Decision No.594/QD-KTNN dated 2nd August, 2006 by Auditor General).

Duties and powers

1. In organizing and developing audit plans, managing the implementation of audit plans; appraisal of plans and audit reports; Appraising of documents to correct audit reports; Responding to complaints, recommendations, and problems regarding audit results of the audited unit; Appraising plans and reporting results of inspection of implementation of audit recommendations; synthesizing and preparing reports on the results of implementing audit recommendations, audit reports on state budget settlement, and annual audit reports of the industry; Organizing public announcement of annual audit plans and audit reports:
a) Advise and help the Auditor General guide units to prepare annual, medium-term and long-term audit plans; Appraise annual, medium-term and long-term audit plans of units; synthesize and prepare annual, medium-term and long-term audit plans of SAV and submit them to the Auditor General for decision; Advise and help the Auditor General assign audit tasks to units according to the decided audit plan; Advise and help the Auditor General entrust or hire auditing firms to audit agencies and organizations that manage and use state budget, money and assets;
b) Advise and help the Auditor General assign unexpected audit plans at the request of the National Assembly, the National Assembly Standing Committee, the Government, and the Prime Minister;
c) Advise and help the Auditor General consider audit decisions at the request of the Standing Committee of the People's Council, the People's Committee of the province and centrally run city and at the request of the units according to regulations of SAV Law and units not included in the annual audit plan of SAV; Advise on assignment and implementation plans after the Auditor General decides;
d) Advise and help the Auditor General consider the decision to audit the local budget settlement report after the People's Council approves the budget settlement that has not been audited before;
đ) Advise and help State Auditor General establish steering committees to carry out large-scale audits that require the participation of the entire SAV or many audit units of SAV;
e) Appraise the audit plan of the audit proposed by the Head of the unit (Chief Auditor) assigned to audit; submit to the Auditor General to issue an audit decision;
g) Appraise the plan to check the implementation of audit recommendations sent by the units and submit it to the Auditor General for decision;
h) Monitor, urge and appraise the draft report on results of inspection of the implementation of audit recommendations sent by the units and submit it to State Auditor General for decision;
i) Monitor the implementation of audit programs and plans of units assigned by the Auditor General; Based on the audit plan and progress of implementing the audit plan, propose to the Auditor General a plan to adjust the implementation of the audit plan upon request of the Head of the unit in charge of the audit;
k) Take the lead in advising and helping the Auditor General evaluate draft audit reports of audits sent by units and submit them to the Auditor General for approval; Appraise the audit report before submitting it to the Auditor General for signature; Request units and individuals in the industry to provide necessary documents to serve the appraisal of audit reports; When necessary, propose the Auditor General to request professional expertise to ensure the quality of audit reports;
l) Appraise documents to correct audit reports sent by audit teams from units and submit them to the Auditor General for decision;
m) Advise and help the Auditor General establish an Audit Council to perform tasks according to the provisions of SAV Law;
n) Summarize and prepare a report on the results of implementing audit recommendations, audit report on state budget settlement, annual audit report of SAV and submit it to the Auditor General for decision to report to the National Assembly and the Standing Committee of the National Assembly and other agencies according to the provisions of law;
o) Advise and help the Auditor General organize the public announcement of the audit plan, annual audit report, report on results of implementation of audit recommendations and audit report of SAV according to regulations;
p) Preside and coordinate with units in SAV to advise and help the Auditor General respond to complaints, recommendations, and problems regarding the audit results of the audited units;
q) Perform statistical tasks related to audit work throughout SAV.
s) Inspect, supervise and urge units in SAV to implement professional regulations related to the functions and tasks of the Department;
t) Help the Auditor General carry out the work of commenting and evaluating the results of audit activities of units in SAV according to the functions and tasks of the Department.
2. In the audit of the annual state budget settlement report:
a) Preside and coordinate with relevant units to organize the audit of annual state budget settlement reports;
b) Advise and help the Auditor General participate with the Finance and Budget Committee of the National Assembly and other agencies of the National Assembly and the Government in reviewing and verifying the state budget finalization report; In case the state budget finalization report has not been approved by the National Assembly, within the scope of the Department's duties and powers, the Department is responsible for helping the Auditor General continue to clarify issues requested by the National Assembly. Request the Auditor General to submit to the National Assembly for decision.

3. In the preparation of SAV’s opinions on state budget estimates and central budget allocation plans:
a) Request specialized audit departments and regional state audit offices to coordinate with Department to synthesize opinions on budget estimates of ministries, central branches and provinces within the scope of SAV as a basis for the preparation of the SAV’s opinions on state budget estimates and central budget allocation plans submitted to the National Assembly;
b) Preside and coordinate with specialized audit departments and regional state audit offices to attend discussions on estimates of ministries, branches and localities;
c) Help the Auditor General organize the appraisal of estimates of a number of ministries, branches and localities when requested by competent authorities.

4. In the work of preventing and combating corruption through audit results:
a) Assess the level of risk in anti-corruption work through audit results;
b) Recommend policies and solutions in anti-corruption work through audit results;
c) Advise and help the Auditor General provide documents and audit results at the request of competent authorities;
d) Advise and help the Auditor General resolve requests from litigation agencies related to judicial appraisal activities in the fields of finance and accounting;
đ) Summarize and report on the situation of thrift practices, anti-wastefulness, and anti-corruption practices of audited units;
e) Advise and help the Auditor General consider and decide on transferring files to investigation agencies and other competent state agencies to examine and handle cases and acts showing signs of violation laws discovered through audit results; In case of SAV transfers the file to the investigation agency and at the same time notifies the People's Procuracy at the same level;
g) Advise and help the Auditor General monitor, urge and receive feedback on the handling of the case by the investigating agency; In case the SAV does not agree with the results of the investigation agency's resolution of cases and acts with signs of corruption discovered through audit results, it is responsible for advising and assisting the Auditor General to notify the Procuracy at the same level and the superior investigation agency;
h) Periodically every 3 months, every 6 months and annually, synthesize and report the results of SAV’s anti-corruption work at the request of the Auditor General and competent agencies.

5. Act as the focal point of the working relationship between SAV and the National Assembly and the Government in audit activities:
a) Advise and help the Auditor General collect opinions from ministries, branches, and agencies of the National Assembly, and seek guidance from the National Assembly Standing Committee and the Prime Minister on SAV's annual audit plan;
b) Report to the National Assembly and the Government on the annual audit plan approved by the Auditor General before implementation;
c) Receive audit requests from the National Assembly, the National Assembly Standing Committee, the Government, and the Prime Minister;
d) Advise and help the Auditor General participate with the Finance and Budget Committee of the National Assembly and other agencies of the National Assembly and the Government in reviewing, verifying and supervising estimate reports state budget, central budget allocation plan; Plan to adjust state budget estimates;
đ) Advise and help the Auditor General send audit reports and provide audit results to competent state agencies according to the provisions of SAV Law;
e) Advise and help the Auditor General coordinate with functional agencies of the National Assembly to organize public announcement of audit plans and annual audit reports, and report on the results of implementing audit recommendations of SAV, audit report of the audit of SAV according to regulations.

6. In consulting on performance audit:
a) Preside and coordinate with units of SAV to research and advise to help the Auditor General promulgate additional and specific contents of the SAV Law related to performance audit as a basis Legal basis for performance audit;
b) Preside and coordinate with units to research and advise to help the Auditor General promulgate documents on standards; procedure; audit manual; forms, records and control regulations on performance audit;
c) Advise and help the Auditor General promulgate long-term, medium-term and annual performance audit objectives, strategies and plans;
d) Develop detailed audit plans for performance audits to be reported by the implementing unit to the Auditor General for approval and implementation;
đ) Prepare audit reports on audits performed by the unit and report to the Auditor General for approval;
e) Organize audit quality control for performance audits performed by the unit according to regulations of the Auditor General;
g) Check and monitor performance audit recommendations for audits performed by the unit;
h) Advise and propose solutions to the Auditor General to ensure that performance audit recommendations are effectively implemented;
i) Advise and help the Auditor General organize training, refresher courses, and transfer professional methods on auditing operations throughout SAV.
          
7. Participate in developing and proposing opinions on amendments, supplements, and completion of audit processes, standards, and professional methods for each audit field.

8. Manage auditors and officials according to state regulations and decentralization of the Auditor General; Organize and perform the tasks of emulation, commendation, discipline, clerical work, archives, propaganda, and scientific research of the unit according to the regulations of the state and the Auditor General; Carry put regular reports monthly, quarterly, yearly or irregularly to the Auditor General on the unit's work results; Manage the unit's equipment.

9. Perform a number of other tasks and powers when assigned or authorized by the Auditor General.
 
(Excerpted from Decision No. 145/QD-KTNN dated 18/2/2014 of the Auditor General).