Position and function
Department of General Affairs is a unit under the State Audit Office with its functions as to advise the Auditor General on formulation of audit plans, to manage the implementation of the audit plans, to appraise audit reports, to synthesize and prepare the state budget final account audit reports and annual audit reports; to organize for publication of audit reports; to prepare SAV’s opinions on the state budget estimates and on the central budget allocation plans; to act as the contact point between the SAV and the National Assembly and the Government regarding audit operations.
Duties and powers
1. In formulation of audit plans, managing of the implementation of the audit plans, appraisal of audit reports, synthesizing and preparing of the state budget final account audit reports and annual audit reports, organizing for publication of audit report, the Department of General Affairs shall take the following tasks and powers:
a) To advise and assist the Auditor General on defining objectives of the annual audits and to guide the SAV subordinate units to prepare their audit plans; to appraise audit plans prepared and provided by other units; to synthesize and prepare audit plans of the entire SAV for decision by the Auditor General; to advise the Auditor General on assigning audit tasks to the SAV subordinate units in accordance with the approved audit plan; to advise the Auditor General on hiring or authorizing audit businesses to conduct audits of agencies and institutions managing and using the State budget, money and property;
b) To advise and assist the state audit assignment plan extraordinary audit request of Congress, the Standing Committee of the National Assembly, the Government , the Prime Minister ;
c) To advise and assist the State Auditor audit decisions considered as required by the Council's Standing People 's Committees of provinces and centrally run city and at the proposal of the units otherwise stated in Clause 12 , Article 63 of the Law on State Audit and unit not in the plan for the annual audit of the State Auditor ; allocation advisory organization plan implemented after the Auditor General 's decision ;
d) To advise and assist the State Auditor audit decisions considered settlement report local budgets after the People's Council approved budget settlement that have not audited ;
e) To advise and assist the State Audit Steering Committee established to carry out audits need for large -scale participation of many industry's or auditor of the whole sector ;
f) Verification by audit plan Audit ¬ unless he suggested ; female virginity State Auditor General audit decisions;
g) To monitor the implementation of the program , audit plan of the units have been assigned by the State Auditor General ; Based on the audit plan and implementation schedule audit plan , the State Auditor General recommended adjustment plan the implementation of the audit plan with the recommendation of the Auditor General ;
h) To advise and assist the State Auditor audit and approve the reports of the units ; evaluating audit reports before submission to the Auditor General published ; recommended that units and individuals in the industry as well and documentation necessary for the evaluation of the audit report , as necessary to the Auditor General Convention soliciting assessment expertise to ensure the quality of audit reports ;
i) To advise and assist the State Auditor audit committee established to perform tasks specified in Clause 1 , Article 25 of the State Audit Law;
j) synthesize and report audited State budget , audit report year , the results of implementation proposals audit process ¬ n State Auditor General Report to Congress Testament , the Standing Committee of the National Assembly and other organs according to law ;
k) To advise and assist the State Auditor may decide to agency records for the investigation and other state agencies have authority to inspect and handle cases involving signs of violating the organization 's legal individuals were detected through audit activities and sealed documents , check their accounts audited or individuals with relevant proposal of the Chief Auditor State Auditor specialized and State Auditor area of the manager or audit team;
l) Manage the release of the audit report , the State Auditor assist the organization publicized in the audit report , the report concluded that the implementation results , recommendations and audit reports of individual tests Full of the State Auditor in accordance with Article 58 and 59 of the Law on State Audit .
2. In preparations are opinions from the State Auditor for the draft state budget, local police central budget allocation, General Affairs Department is responsible for, the following powers:
a) recommended the State Auditor and regional specialties send comments on the draft budget of the ministries, central sectors and provinces, cities under the central cognizable audit units Business as a basis for preparing the opinions of the State Auditor of State budget estimates and plans for distribution of the central budget;
b) Prepare opinions about the state audit of state budget estimates, budget allocation plans central to the State Auditor General to the National Assembly.
3. Where the relationship is a partnership between the State Auditor to Congress and the Government of audit activities , General Affairs Department is responsible for the following :
a) presides to opinions of the ministries , departments and agencies of the National Assembly , applying the guidance of the Standing Committee of the National Assembly , the Prime Minister of the plan year audit of the State Auditor ;
b) report to Parliament , the Government on the annual audit plan by the General State Auditor approval before implementation ;
c) Receiving the audit requirements of the National Assembly , the Standing Committee of the National Assembly, the Government , the Prime Minister ;
d) authorized by the State Auditor General to join economic commission and budget Congress and other authorities of the National Assembly, the Government of review, verification , monitoring reports of project state budget , local police central budget allocation , adjustment plan state budget estimates ;
e) Submit the audit report and provide the audit findings for agencies of authority under the provisions of Clause 8 of Article 15 of the Law on State Audit ;
f) Coordinate with functional bodies of the National Assembly held publicized audit report state budget settlement .
4. Join constructive suggestions and modify , add , to improve the process , standards and professional methods for each audit auditing field ;
5. Management of cadres , civil servants and employees in accordance with the regulations of the Convention and ¬ n the devolution of the State Auditor ; organizing the tasks of emulation , reward , discipline , clerical , storage , propaganda , scientific research units regulated by the State and the State Auditor General , monthly , quarterly, annual or extraordinary general report state audit work results units' equipment manager of the unit ;
Perform a number of tasks and powers as e ¬ Estimated delivery or state audit authority.