Administrative violations in the field of state audit in Vietnam

Administrative violations in the field of state audit in Vietnam (Internet image)

1. What are administrative violations in the field of state audit?

According to Clause 1, Article 2 of Ordinance 04/2023/UBTVQH15, administrative violations in the field of state audit are acts of guilt committed by organizations or individuals; violating the provisions of the law on state audit is not a crime and, according to the provisions of this Ordinance, must be administratively sanctioned.

2. Administrative violations in the field of state audit in Vietnam

Administrative violations in the field of state audit in Vietnam include:

(1) Prohibited acts specified in Clauses 2 and 3, Article 8 of the Law on State Audit 2015, include:

- The following acts are strictly prohibited for audited units and agencies, organizations, and individuals related to audit activities:

+ Refusing to provide information and documents in support of the audit at the request of the State Auditor and State Auditor;

+ Obstructing the work of the State Auditor and State Auditor;

+ Reporting false, untruthful, incomplete, timely, or unbiased information related to the State Audit's audit;

+ Bribing, giving bribes to the State Auditor and the State Auditor's collaborators;

+ Concealing violations of the law on public finance and public property.

- It is strictly forbidden for all agencies, organizations, and individuals to illegally interfere in the audit activities and audit results of the State Audit Office of Vietnam and the State Auditor, the State Auditor's collaborators.

(2) Acts of violating regulations on obligations and responsibilities of the audited entity specified in Articles 57 and 58 of the Law on State Audit 2015, specifically:

- Obligations of the audited entity:

+ Complying with the audit decision.

+ Preparing and promptly sending fully completed financial statements, reports on implementation, capital settlement, investment project management; revenue and expenditure plan; report on the implementation and finalization of the budget to the State Auditor upon request.

+ Providing sufficient and timely information and documents necessary to perform the audit at the request of the State Auditor; and taking responsibility before the law for the accuracy, truthfulness, and objectivity of the provided information and documents.

+ Answering and fully and promptly explaining the issues requested by the audit team and the State auditor related to the audit content.

+ Signing the audit minutes.

+ Fully and promptly implementing the audit conclusions and recommendations of the State Audit on the management and use of public finance and public assets; taking measures to remedy weaknesses in their operations according to the conclusions and recommendations of the State Audit; and reporting in writing on the implementation of such conclusions and recommendations to the State Audit.

- Responsibility to send financial statements, budget settlement reports, and cost estimates for audited units:

+ At the end of the budget year, the level I estimation units of the central budget, the People's Committees of the provinces and centrally-run cities, and the audited units are responsible for sending financial statements, the budget settlement report, and next year's cost estimate to the State Audit.

+ The Ministry of Finance and the Department of Finance of provinces and centrally run cities shall send reports on implementation of annual budget revenue and expenditure estimates to the State Audit.

+ The State Auditor General shall specify the time and place to receive reports as prescribed by law.

(3) Acts of violating regulations on the responsibilities of agencies, organizations, and individuals related to state audit activities specified in Article 68 of the Law on State Audit 2015, specifically:

Responsibilities of agencies, organizations, and individuals related to state audit activities

Agencies, organizations, and individuals involved in state audit activities are responsible for providing sufficient, accurate, and timely information and documents at the request of the State Auditor and taking responsibility before the law for the accuracy, truthfulness, and objectivity of the provided information and documents.

- Agencies, organizations, and individuals involved in audit activities are entitled to receive written notices of the conclusions and recommendations of the State Audit and are responsible for implementing the audit conclusions and recommendations of the State Audit and sending reports on the results to the State Audit.

- The Ministry of Finance, the Ministry of Planning and Investment, other agencies of the Government, and the People's Committees of the provinces and centrally-run cities are responsible for providing adequate and timely information and documents to serve the State Audit and perform the tasks specified in Clause 4, Article 10 of the Law on State Audit 2015.

(Article 5 of Ordinance 04/2023/UBTVQH15)

Ordinance 04/2023/UBTVQH15 takes effect from May 1, 2023.

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