| THE GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 93/2003/ND-CP | Hanoi, August 13, 2003 |
DECREE
PRESCRIBING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE STATE AUDIT
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Government’s Decree No. 30/2003/ND-CP of April 1, 2003 prescribing the functions, tasks, powers and organizational structures of the agencies attached to the Government;
At the proposals of the State Auditor General and the Minister of the Interior,
DECREES:
Article 1.- Position and functions
The State Audit is an agency attached to the Government, which performs the function of auditing and certifying the accuracy and lawfulness of the settlements of the State budget of various levels, the final settlement of the State budget, the final settlements and financial reports of agencies, units and organizations using State budget; audits the law observance and the economy in the management and use of the State budget and public property according to the annual audit plans approved by the Prime Minister and irregular auditing tasks assigned by the Prime Minister or requested by competent State agencies.
