CIRCULAR additional amendments to circular No. 56/2007/TT-BTC dated 8/6/2007 of the Ministry of Finance shall guide the management mode, costumes; extract and use the funding source was quoted 2% on the amount actually remitted to the State budget by State Auditors discovered _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ base 67 of the law on State Audit of the funds of the State Audit activities;
Pursuant resolution No. 1003/2006/NQ-UBTVQH11 on 11/3/2006 of the Commission of the National Assembly approve payroll and Office allowances for officials and leaders of State audits; table of wages, allowances, costumes for officers, civil servants and State Auditor; priority mode for State Auditor;
Pursuant resolution No. 810/2009/NQ-UBTVQH12 on 22/6/2009 of the National Assembly Committee amendments, additional priority mode for officers, public servants and employees of State auditors attached to resolution No. 1003/2006/NQ-UBTVQH11 on 11/3/2006 of the Standing Committee of the National Assembly;
Pursuant to Decree No. 162/2006/ND-CP on December 28, 2006 by the Government on the salary mode, mode of dress for officers, public servants and State Audit priority mode for State Auditor;
Pursuant to Decree No. 32/2010/ND-CP dated 16/5/2011 the Government amended and supplemented Decree No. 162/2006/ND-CP on December 28, 2006 by the Government on the salary mode, mode of dress for officers, public servants and State Audit priority mode for State Auditor;
Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 by the Government on detailed rules and guidelines for implementing the law on the State budget;
The Finance Ministry revised guide, added some provisions in circular No. 56/2007/TT-BTC dated 8/6/2007 of the Ministry of Finance shall guide the management, allocate, use the dress for officers and civil servants of the State Auditor; extract and use the funding source was quoted 2% on the results of the audit recommendations made by the annual State audit findings and recommendations (hereinafter referred to as the funding source 2%) as follows: article 1: modifying, supplementing the provisions of circular No. 56/2007/TT-BTC dated 8/6/2007 as follows : 1. Clause 1, section II additional amendments as follows: "1. The content base extract 2% of the amount due the State audit findings and recommendations prescribed in resolution No. 810/2009/NQ-UBTVQH12 and the Decree No. 32/2010/ND-CP, including: a. the increase of tax revenue the State budget charges, fees and other revenues by the authority, the unit has the obligation to declare the State budget, but not the Declaration, declared missing, improper law or declaration filed with the State budget not on time according to the provisions of the law, reducing the obligations the State budget are State audit findings and recommendations the unit has filed with the State budget.
b. budget expenditures in the wrong mode has filed State budget (for the settlement were expenditures), including: (i) the Wrong price, the volume of investments for construction; (ii) use of GOVERNMENT EXCESSIVE funds to spend on the content is not in the task of GOVERNMENT EXCESSIVE spending; (iii) use funds the State budget allocated does not perform self (for agencies) or irregular spending (for the business units) to spend on prescribed content must use funds the State budget allocated autonomy or regular expenditure; (iv) the wrong metrics reporting unit leads to the State budget have arranged financing and allocated for the higher amount units amount units are entitled under the rules; (v) use the prescribed budget funding must submit pay the State budget but retain the units to use.
c) budget expenditures in the wrong mode (in point b above) the competent bodies were handled payments, lowering costs on the budget next year, includes:-expenses of the budget due to the use of the unit or budget units are State-funded budget has the wrong budget spending mode , standard, costs and are in the process of establishing report with the competent State agencies; State audit findings and recommendations, the competent agencies handle steady state budget settlement.
-The wrong mode, standards, costs for the task, programs, projects, investments are being continued payments to the budget; State audit findings and recommendations, the competent agencies handle rising payments to the State budget later, years later.
2. Paragraph 2 of section II additional amendments as follows: "2. The responsibilities of the agencies, and the excerpts to base unit 2% funding: a. with respect to State Auditors and other State audits:-When the aggregate results of the audit, the State audits established General table of recommendations According to details, the corresponding content specified in paragraph 1 of this article: + the petitions filed with the State budget of taxes, fees and other revenues.
+ The wrong processor mode filed charged the State budget.
+ The wrong mode has handles reduce spending, reduce budget payments to the budget of the following year.
-At the same time, in the conclusion of the audit, the Audit Group should state expressly request: when the unit made the recommendations of State Audit of the State budget, State budget costs, reduced the following year estimation must specify the content and implementation of recommendations of audit in the audit report (No. , days, months, years) and (number, date, month, year) of the sending State to audit the State Treasury on vouchers paid into the State Treasury where the audited units traded.
-Annually, on the basis of the report of the unit audited and reported results to check the implementation of audit recommendations audit State Audit, the State established the General Table the results of the audit recommendations (Appendix No. 1 attached) on the country sent the State Treasury (both text and data file file) to organize against the and confirm.
b. for the audited unit:-the unit is properly audit the content of economic nature on the vouchers pay [for example, the content and the specific amount is how much; follow the auditor's recommendations in the audit reports (number, date, month, year) and dispatch (on number , month, year) of the State Audit] sent the State Treasury.
-Annually, which was audited for projection, reporting about the amount of money made in audit recommendations posted on the superior management unit, management unit level on aggregate reporting of implementation of audit recommendations submitted to the State Audit in detail to each document , performed.
c. financial institutions, local taxes, annually in cooperation with the State Treasury for projecting the implementation of audit recommendations (Appendix No. 1 attached) for local units to base reporting the results of the audit's recommendations.
d. the competent unit for delivery estimates: When estimating delivery or delivery of investment plans have fallen except for estimation according to the recommendations of State Audit to the specific record of the content, number of reduced funding on the decisions the estimation.
Sync State Treasury (where the unit was conducted of State audit recommendations), based on the content recorded on the vouchers of the audited unit to serve, to confirm the results of the audit's recommendations.
Every year, based on the aggregate table of the results of the audit recommendations (Appendix No. 1 attached) provided by the State Auditor, State Treasury direct the subdivisions made collation, synthesis and confirmation on the national scope (model No. 01/KB-BCKTNN-attachment) sent State Auditors.
e. based on the reported results of the audit's recommendations to the State by the State Treasury, the Finance Ministry made excerpts of 2% on the amount the State budget has been filed and the amount of money spent in the wrong mode has handles reduce spending, reduce payments into the budget the following year for State Auditor.
The extract 2% for amounts due to audit findings and recommendations through an audit of State budget for 2008, 2009, 2010 is done according to the provisions of this circular ".
3. Paragraph 3, section II additional amendments as follows: "3. On the use of funds 2% using 2% funding source from the audit activity results are used for the following: a. the genus encouraged, rewarded for the officers, servants and employees from the funding source was quoted 2% not exceeding 0.8 times the salary level , position, including regime followed the level from 15% to 25% depending on each object specified in resolution No. 1003/2006/NQ-UBTVQH11 of the Standing Committee of the National Assembly.
b. the number of funds remaining after the genus encourage, reward officers, public servants and workers in State auditing is used to invest in infrastructure and strengthening the operational capacity of the industry.
The genus reward, encourage officers, public servants and workers under the provisions of this paragraph are made from 1/7/2009 ".
Article 2: this circular effect since January 1st, 2012. The content specified in circular No. 56/2007/TT-BTC dated 8/6/2007 of the Ministry of Finance shall guide the management mode, costumes; extract and use the funding source was quoted 2% on the amount actually remitted to the State budget by State Auditors discovered remains effective implementation.
In the process if there are difficulties and obstacles, suggest the agency unit, reflecting on the Finance Ministry to study the processing according to jurisdiction./.