Status and mandates
Regional State Audit Office no 9 is a subordinate department of State Audit Office of Vietnam whose mandate is to assist the Auditor General in organizing the tasks of financial audit, compliance audit, and performance audit in managing and using the state budget, money and assets toward provinces and municipalities in the area of Regional State Audit Office no 9 as assigned by the Auditor General, specifically the following agencies:
1) Local authorities of all levels in the area;
2) Local agencies, units, and organizations funded by local budget or authorized central budget in the area;
3) Works and investment projects invested by the local People's Committee of all levels or their subordinate units in the area;
4) The state-owned enterprises established by the competent authorities of local governments in the area;
5) To audit some other agencies located in the area and managed by the central government as assigned by the Auditor General.
Functions and powers
1. To track the financial situation, state budget, capital construction investment, state-owned enterprises of local governments in the area to facilitate audit work; to develop the annual audit plan of the office to submit to the Auditor General for approval; To propose the auditing of local budget settlement reports to the Auditor General when the People’s Committee has approved these budget settlements which are not audited yet; To organize the implementation of audit plans assigned by the Auditor General;
2. To audit national target programs under the auditing scope of the office in accordance with the approved audit plan and as assigned by the Auditor General;
3. To study the use of internal audit results of agencies and organizations where an internal audit system is available; be responsible to the Auditor General for the use of internal audit results;
4. To approve and take responsibility before the Auditor General and the law for audit records and audit reports prepared by audit teams of the office before submitting these records and reports to the Auditor General;
5. To summarize the audit results and the implementation of audit recommendations of annually audited entities under the audit scope of the office to report to the Auditor General;
6. To collaborate with Department of General Affairs and relevant units to prepare comments on the state budget estimates, annual central budget allocations and state budget settlements for the Auditor General to present to the National Assembly;
7. In the event that local budget settlement reports have been audited but not yet approved by the People’s committee, Regional State Audit Office no 9, within its functions and powers, will continue clarifying those issues questioned by the People’s committee so that the Auditor General would send additional information to the People’s Committee to decide whether to approve settlement reports.
8. When organizing the implementation of its auditing tasks, Regional State Audit Office no 9 has the authority to:
a) Request audited units and related organizations and individuals to provide complete and accurate information in a timely manner; Request related agencies to coordinate in fulfilling assigned tasks; Request state agencies, mass unions, social organizations and citizens to support and facilitate the implementation of tasks;
b) Request audited units under the audit scope of the office to implement SAV’s audit conclusions and recommendations to errors in financial statements and violations of laws; Propose the adoption of measures to remedy those shortcomings found by SAV in audited entities’ performance;
c) Check the implementation of SAV’s audit conclusions and recommendations in audited entities under the audit scope of the office;
d) Advise the Auditor General to request authorized state agencies to ask audited entities to implement audit conclusions and recommendations made to errors of financial statements and violations of law; Propose penalties in accordance with laws to units failing to perform or partly perform SAV’s audit recommendations in a timely manner;
e) Advise the Auditor General to request authorized state agencies to impose penalties on organizations and individuals for law violations that have been clarified in audit activities;
f) Advise the Auditor General to request authorized state agencies to impose penalties on organizations and individuals for obstructing audit activities or providing audit teams, audit groups and auditors with false information and documents;
g) Advise the Auditor General to request experts’ opinions if necessary;
h) Propose the Auditor General to consign or hire audit enterprises to audit agencies and organizations under the audit scope of the office;
i) By conducting audit activities, the office advises the Auditor General to make recommendations to the National Assembly, the standing committee of National Assembly, the government, the Prime Minister, the People’s Committees and other state agencies to amend and supplement mechanisms, policies and laws accordingly.
9. To collaborate with Department of Audit Policy and Quality Control to develop audit standards, procedures and methodologies for state audit and internal audit methods in assigned fields of audit; Propose the Auditor General to amend, supplement and complete auditing standards, audit procedures, state audit methodologies and internal audit methods in those fields of audit assigned to the office;
10. To manage audit records prepared by the office; to keep secret accounting documents, data and information on operation of the audited entities according to the provisions of law and regulations set by the Auditor General;
11. To manage the organizational apparatus, officials and staff in accordance with state regulations and the devolution of the Auditor General; To organize the implementation of tasks of emulation, reward, discipline, clerical, storage, propaganda, and scientific research according to regulations of the state and the Auditor General; To report to the Auditor General on a monthly, quarterly, annual, or extraordinary basis on the work results of the office;
12. To organize the work of accounting and settlement of annual fund; To manage and use assets and equipment of the office in accordance with the regulations of the State and the Auditor General;
13. To perform a number of other tasks and gain some other powers as assigned or authorized by the Auditor General.
(Quote of Decision No. 1426/QD-KTNN dated 12/12/2007 by the Auditor General)