Which units are audited? What are the rights and duties of the audited units in Vietnam?
Which units are audited?
Pursuant to Article 55 of the 2015 Law on State Audit Office of Vietnam, the audited units include:
- Ministries, ministerial agencies, Governmental agencies, and other central regulatory agencies.
- Agencies assigned to execute state budget receipts and expenditures at various administrative levels.
- The People’s Councils, the People’s Committees, and other local regulatory agencies.
- Units of the People’s armed forces.
- Units in charge of management, use of national reserve; off-budget financial fund.
- Political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations using funding provided by the State.
- Public service agencies.
- Organizations in charge of national property management.
- Management boards of projects whose funding is provided by or derived from state budget.
- Enterprises over 50% charter capital of which is held by the State. With regard to enterprises ≤50% charter capital of which is held by the State, the State Auditor General shall decide appropriate audit targets, criteria, contents, and methods where necessary.
- Units receiving subsidies from the State, units whose debts are guaranteed by the State other than enterprises that manage, use state capital and/or state property. These units may hire audit firms; audit firms must carry out the audits in accordance with the state audit standards and procedures, then send audit reports to the State Audit Office of Vietnam.
- Agencies in charge of managing, using public debts.
Which units are audited? What are the rights and duties of the audited units in Vietnam?
How are the rights of the audited units regulated?
Pursuant to the provisions of Article 56 of the 2015 Law on State Audit Office of Vietnam (supplemented by Clause 9, Article 1 of the 2019 Law on Amendments to some articles of the Law on State Audit Office of Vietnam), the rights of the audited units are as follows:
- Request the audit delegation to present the audit decision, state auditors to present the state auditor’s card.
- 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 the 2015 Law on State Audit Office of Vietnam.
- Provide written explanation of the issues mentioned in the draft audit report if it is deemed unsatisfactory.
- File complaints against acts of members of the audit delegation during the audit if there are grounds for presuming that such acts are illegitimate and negatively affect their lawful rights and interests.
- File complaints against assessment, confirmation, conclusions and requests of auditors in the audit report if there are grounds for presuming that such assessment, confirmation, and opinions are illegitimate and negatively affect their lawful rights and interests.
- File lawsuits against decisions to settle complaints about governmental auditing activities in accordance with the Law on Administrative Procedures.
- Request the State Audit Office of Vietnam to pay compensation for damage as prescribed by law.
- Exercise other rights prescribed by law.
What are the duties of the audited units in Vietnam?
Pursuant to 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) stipulating the duties of the audited units 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 the 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 the State Audit Office of Vietnam; submit a written report on compliance with such opinions to the State Audit Office of Vietnam.
What is the responsibility to send financial statements, state budget statements, and budget estimates of audited units in Vietnam?
Pursuant to the provisions of Article 58 of the 2015 Law on State Audit Office of Vietnam stipulating the responsibility to send financial statements, state budget statements, and budget estimates of audited units as follows:
- At the end of the budget year, budget estimate units level I of central government budget, the People’s Committees of provinces, and audited units shall send their financial statements, state budget statements, and budget estimates of the next year to the State Audit Office of Vietnam.
- The Ministry of Finance, Departments of Finance of provinces shall send reports on execution of budget estimates in the year to the State Audit Office of Vietnam.
- State Auditor General shall specify time and location for receiving reports as prescribed by law.
Nguyễn Thị Hồng Nhung
