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Quy định kiểm toán sử dụng ngân sách, tài sản nhà nước
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Quy định kiểm toán sử dụng ngân sách, tài sản nhà nước

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Luật Phòng, chống tham nhũng quy định như thế nào về kiểm toán việc sử dụng ngân sách, tài sản của Nhà nước?

 Äiều 20 Luật Phòng, chống tham nhÅ©ng quy định về việc kiểm toán việc sá»­ dụng ngân sách, tài sản của Nhà nÆ°á»›c nhÆ° sau:
1. Cơ quan, tổ chức, đơn vị có trách nhiệm thực hiện kiểm toán và chịu sự kiểm toán việc sử dụng ngân sách, tài sản của Nhà nước theo quy định của pháp luật về kiểm toán.
2. Báo cáo kiểm toán phải được công khai bằng một hoặc một số hình thức sau:
- Công bố tại cuộc họp của cơ quan, tổ chức, đơn vị;
- Niêm yết tại trụ sở làm việc của cơ quan, tổ chức, đơn vị;
- Thông báo bằng văn bản đến cơ quan, tổ chức, đơn vị, cá nhân có liên quan;
- Phát hành ấn phẩm;
- Thông báo trên các phương tiện thông tin đại chúng;
- Đưa lên trang thông tin điện tử;
- Cung cấp thông tin theo yêu cầu của cơ quan, tổ chức, cá nhân.

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