Vietnam: Can the audited unit refuse to provide information and documents at the request of the State Audit Office and the State Auditor?
- Can the audited unit refuse to provide information and documents at the request of the State Audit Office and the State Auditor?
- What are the duties of audited units in Vietnam?
- What is the administrative fine for violations against regulations on provision of information and documents necessary for state audit?
Can the audited unit refuse to provide information and documents at the request of the State Audit Office and the State Auditor?
Pursuant to the provisions of Clause 2, Article 8 of the 2015 Law on State Audit Office of Vietnam (with the phrase being replaced by Point a, Clause 15, Article 1 of the 2019 Law on amendments to some articles of the Law on State Audit Office of Vietnam) stipulating as follows:
The following acts of audited units and entities relevant to governmental auditing activities are prohibited:
a) Refusing to provide information, documents serving the audit at the request of State Audit Office of Vietnam and state auditors;
b) Obstructing the work of State Audit Office of Vietnam and state auditors;
c) Making false, untruthful, insufficient, unpunctual reports, or failure to provide objective information about the audit carried out by State Audit Office of Vietnam;
b) Giving bribes to state auditors and collaborators;
dd) Shielding violations against regulations of law on public finance and/or public property.
At the same time, according to Clause 2, Article 56 of the 2015 Law on State Audit Office of Vietnam as follows:
Rights of audited units in Vietnam
....
2. Refuse to provide information and documents that are not relevant to the audit contents; request replacement of members of the audit delegation if there is evidence that such members are not honest or objective while performing their duties or are not qualified as members of the audit delegation according to Article 28 of this Law.
According to the above provisions, the audited unit has the right to refuse to provide information and documents that are not relevant to the audit contents.
However, for information and documents serving the state audit, it is prohibited for the audited unit to refuse to provide.
Vietnam: Can the audited unit refuse to provide information and documents at the request of the State Audit Office and the State Auditor?
What are the duties of audited units in Vietnam?
Pursuant to the provisions of Article 57 of the 2015 Law on State Audit Office of Vietnam (Clause 7 is annulled by Clause 16, Article 1 of the 2019 Law on amendments to some articles of the Law on State Audit Office of Vietnam), the duties of audited units are as follows:
- Comply with the audit decision.
- Promptly, adequately make and send financial statements, reports on use of capital, project management; revenue and expenditure plan, report on execution and statement of budget to State Audit Office of Vietnam on request.
- Promptly and adequately provide information, documents serving the audit at the request of State Audit Office of Vietnam and state auditors; take responsibility for the accuracy, truthfulness, and objectiveness of the information, documents provided.
- Respond and explain the issues related to the audit contents at the request of the audit delegation and state auditors.
- Sign the audit record.
- Comply with opinions given by State Audit Office of Vietnam with regard to management, use of public finance and/or public property; take measures for overcoming the weaknesses according to the opinions of State Audit Office of Vietnam; submit a written report on compliance with such opinions to State Audit Office of Vietnam.
What is the administrative fine for violations against regulations on provision of information and documents necessary for state audit?
Pursuant to the provisions of Article 9 of Ordinance No. 04/2023/UBTVQH15 stipulating the level of administrative fine for violations against regulations on provision of information and documents necessary for state audit as follows:
Administrative fines | Violations |
A fine ranging from VND 5,000,000 to VND 10,000,000 | Failing to promptly provide information and documents at the request of audit delegations, audit teams or state auditors. |
A fine ranging from VND 10,000,000 to VND 20,000,000 | - Delaying the provision of information and documents at the request of audit delegations, audit teams and state auditors; - Providing inaccurate or inadequate information and documents at the request of audit delegations, audit teams, or state auditors. |
A fine ranging from VND 20,000,000 to VND 30,000,000 | - Failing to provide information and documents necessary for audit activities at the request of audit delegations, audit teams, or state auditors. - Failing to provide truthful or objective information and documents at the request of audit delegations, audit teams, or state auditors. |
A fine ranging from VND 30,000,000 to VND 50,000,000 | Failing to provide information and documents at the request of audit delegations, audit teams, or state auditors. |
Concurrently, remedial measures must be taken: Enforced correction of false, inaccurate or untruthful information, documents and data in case of commission of the following violations: Point b Clause 2 or Point b Clause 3
- Providing inaccurate or inadequate information and documents at the request of audit delegations, audit teams, or state auditors.
- Failing to provide truthful or objective information and documents at the request of audit delegations, audit teams, or state auditors.
Note: The above administrative sanction is applied to individuals, for organizations, the fine level is doubled
Ordinance No. 04/2023/UBTVQH15 takes effect from May 1, 2023.
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