The process of creating the legal basis of the State Audit after 30 years of looking back

Workshop “State Audit - 30 years of construction and development”. Photo: Ngoc Thuy

From the first legal basis

Speaking at the workshop on “Building - Creating legal infrastructure for the 30-year journey of building and developing the State Audit Office”, Director of the Legal Department Hoang Phu Tho said that Decree No. 70/CP and then Decision 61/1995/QD-TTg are considered the first legal bases with the value of declaring the birth of the State Audit Office, thereby creating a major development step for the system of tools for inspecting and controlling the State's finances.

Director of Legal Department Hoang Phu Tho.

Then, the Law on State Audit 2005 was passed and took effect from January 1, 2006, which was an important turning point, raising the legal status of the State Audit to a new level. From an agency assisting the Prime Minister, it became an agency under the Government and after the Law, a specialized agency established by the National Assembly .

Thereby, the legal system on State Audit in Vietnam has gradually been improved, clearly stipulating the principle of independent operation and compliance with the law only, and at the same time stipulating many meaningful provisions on the functions, tasks, powers, organization and operation of the State Audit.

On November 28, 2013, at the 6th Session, the 13th National Assembly passed the 2013 Constitution. This is a historical milestone in the journey of creating, building and perfecting the legal basis for the State Audit.

For the first time, the legal status of the State Audit Office and the State Auditor General is stipulated in the Constitution - the fundamental law of the State, an important legal foundation for the organization and operation of the State Audit Office and a historical milestone in the process of building and developing the State Audit Office.

This event has elevated the State Audit from a "Law-prescribed" agency to a "Constitutional" agency, affirming and enhancing the position, role and responsibility of the State Audit in auditing the management and use of public finance and assets, and at the same time affirming the position of the State Audit in the apparatus of the socialist rule-of-law State of Vietnam.

“The inclusion of the legal status of the State Audit Office in the 2013 Constitution is a “brilliant milestone” in the 30-year development journey of the State Audit Office,” Mr. Hoang Phu Tho emphasized.

Journey to create legal basis

To specify the provisions on State Audit in the 2013 Constitution, on June 24, 2015, the Law on State Audit (amended) was passed at the 9th Session of the 13th National Assembly and took effect from January 1, 2016, replacing the Law on State Audit of 2005. Then, on November 26, 2019, the Law amending and supplementing a number of articles of the Law on State Audit was passed by the National Assembly and took effect from July 1, 2020.

Mr. Hoang Phu Tho assessed that the two amendments to the State Audit Law have created a solid foundation for the State Audit to enter a period of development in both breadth and depth, reaching a new height, meeting new requirements and tasks.

On February 28, 2023, the 15th National Assembly Standing Committee, 20th Session, passed the Ordinance on Administrative Sanctions in the State Audit Sector. Thereby, creating a legal basis for sanctioning violations of the State Audit Law to improve the effectiveness and efficiency of the State Audit Sector's operations.

At the first panel discussion of the workshop, former State Auditor General Do Binh Duong recalled that, in response to practical demands, the legal status of the State Audit Office needs to be further enhanced and commensurate with its position and role as an indispensable tool in the market economy and in the process of building a socialist rule-of-law state. Initially, the plan was only to develop an Ordinance.

Former State Auditor General Do Binh Duong (2nd from right) speaks at panel discussion 1 of the workshop.

“But then, we asked the leaders of the National Assembly and the Government to let the State Audit Office make laws. At that time, I assigned the Legal Department to read all the laws of other countries but still had to be close to the reality of Vietnam to build laws,” said former State Auditor General Do Binh Duong.

According to Deputy Director of the Legal Department Dang Van Hai, when drafting the Constitution, all members of the Drafting Committee and Editorial Team hoped to have the word “audit” in the Constitution. And finally, the National Assembly devoted a whole article, Article 118, to specifically regulate the State Audit Office.

Delegates assessed that this is a very high recognition of the position and role of the State Audit, as well as the National Assembly's expectations of the State Audit agency in improving the efficiency of using public finance and assets, as well as in preventing and combating negativity.

It is known that the Workshop "State Audit - 30 years of construction and development" is an event in a series of activities to celebrate the 30th anniversary of the establishment of the State Audit (July 11, 1994 - July 11, 2024).

Source: https://laodong.vn/kinh-doanh/qua-trinh-kien-tao-co-so-phap-ly-cua-kiem-toan-nha-nuoc-sau-30-nam-nhin-lai-1361105.ldo