What are the administrative fines for violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam?
- What are the administrative fines for violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam?
- What are the regulations on the power to impose administrative penalties and remedial measures?
- Who is competent to issue records of administrative violations in state audit sector in Vietnam?
What are the administrative fines for violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam?
Pursuant to Article 14 of Ordinance No. 04/2023/UBTVQH15 stipulating the administrative fines for violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam as follows:
Administrative fines | Violations |
A fine ranging from VND 5,000,000 to VND 10,000,000 | Submission of written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam up to 30 days after the deadline specified in audit reports of the State Audit Office of Vietnam. |
A fine ranging from VND 10,000,000 to VND 20,000,000 | - Inadequately implementing one of the proposals of the State Audit Office of Vietnam while the implementation thereof is entirely possible; - Submitting written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam between more than 30 days and 60 days after the deadline specified in audit reports of the State Audit Office of Vietnam. |
A fine ranging from VND 20,000,000 to VND 30,000,000 | - Submitting incorrect reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam; - Failing to submit or submitting written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam more than 60 days specified in audit reports of the State Audit Office of Vietnam. |
A fine ranging from VND 30,000,000 to VND 50,000,000 | Failing to implement audit conclusions and proposals to the State Audit Office of Vietnam while the implementation thereof is entire possible. |
At the same time, apply the following remedial measures:
- Enforced correction of false information in case of submitting incorrect reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam;
- Enforced transfer of any illegal profits earned from administrative violations in state audit sector in case of:
+ Inadequately implementing one of the proposals of the State Audit Office of Vietnam while the implementation thereof is entirely possible;
+ Failing to implement audit conclusions and proposals to the State Audit Office of Vietnam while the implementation thereof is entire possible.
Note: The above fine is imposed upon individuals, the fine imposed upon organizations is double.
What are the administrative fines for violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam?
What are the regulations on the power to impose administrative penalties and remedial measures?
Pursuant to the provisions of Article 16 of Ordinance No. 04/2023/UBTVQH15:
Power to impose penalties and remedial measures
1. Heads of audit delegations shall have the power to:
a) issue warnings;
b) impose a fine of up to VND 30,000,000;
c) impose remedial measures prescribed in Clause 2 Article 6 of this Ordinance.
2. Chief auditors shall have the power to:
a) issue warnings;
b) impose a fine up to the maximum fine for administrative violations in state audit sector;
c) impose remedial measures prescribed in Clause 2 Article 6 of this Ordinance.
3. Heads of state audit delegations shall have the power to impose the penalties prescribed in Clause 1 of this Article for administrative violations within the scope and contents of audit found during the period of an audit prescribed by the Law on State Audit Office of Vietnam.
According to the above provisions, the power to impose administrative penalties and remedial measures belongs to the following entities:
(1) Heads of audit delegations shall have the power to:
- issue warnings;
- impose a fine of up to VND 30,000,000;
- impose remedial measures prescribed in Clause 2 Article 6 of this Ordinance.
(2) Chief auditors shall have the power to:
- issue warnings;
- impose a fine up to the maximum fine for administrative violations in state audit sector;
- impose remedial measures prescribed in Clause 2 Article 6 of this Ordinance.
(3) Heads of state audit delegations shall have the power to:
impose the penalties prescribed in Clause 1 of this Article for administrative violations within the scope and contents of audit found during the period of an audit prescribed by the Law on State Audit Office of Vietnam.
Who is competent to issue records of administrative violations in state audit sector in Vietnam?
Pursuant to Article 15 of Ordinance No. 04/2023/UBTVQH15:
Power to record administrative violations in state audit sector in Vietnam
1. The following persons are competent to issue records of administrative violations in state audit sector:
a) State auditors;
b) Leaders of audit teams;
c) Deputy heads of audit delegations;
d) Heads of audit delegations;
dd) Chief auditors.
2. Records of administrative violations shall be issued in accordance with Article 58 of the Law on penalties for administrative violations and other provisions of relevant laws.
Thus, the following persons are competent to issue records of administrative violations in state audit sector:
- State auditors;
- Leaders of audit teams;
- Deputy heads of audit delegations;
- Heads of audit delegations;
- Chief auditors.
LawNet