Guidelines on the competence to sanction administrative violations in the field of state audit in Vietnam

Guidelines on the competence to sanction administrative violations in the field of state audit in Vietnam (Internet image)

On June 2, 2023, the State Audit Office of Vietnam issued Decision 811/QD-KTNN guiding the implementation of penalties for administrative violations in the field of state audit.

1. Guiding the competence to sanction administrative violations in the field of state audit in Vietnam

According to  Articles 21, 22, and 23 of the Guidelines issued together with Decision 811/QD-KTNN dated June 2, 2023, on the competence to sanction administrative violations in the field of state audit:

* Competence to sanction administrative violations in the field of state audit:

Persons competent to sanction administrative violations in the field of state audit specified in Article 16 of Ordinance 04/2023/UBTVQH15 include:

- Head of audit team;

- Chief Auditor.

* Authority to sanction administrative violations of the head of the audit team:

- Within the scope of competence specified in Clause 1, Article 16 of the Ordinance 04/2023/UBTVQH15, the head of the audit team shall issue a decision on sanctioning for administrative violations within the scope and contents of the audit within the audit period as prescribed by the Law on State Audit.

- In the event that the audit time limit as prescribed by the Law on State Audit expires but the decision on sanctioning cannot be issued for objective reasons, the violation case must be transferred to the Chief Auditor of the unit presiding over the audit to issue a sanctioning decision.

* Authority to sanction administrative violations of the Chief Auditor:

Within the scope of competence specified in Clause 2, Article 16 of the Ordinance 04/2023/UBTVQH15, the Chief Auditor shall issue a sanctioning decision in the following cases:

- Making a record of administrative violations by themselves as prescribed in Clause 1, Article 20 of the Guidelines issued together with Decision 811/QD-KTNN dated June 2, 2023;

- Sanctions for administrative violations outside the authority to sanction administrative violations of the head of the audit team as prescribed in Article 22 of the Guidelines promulgated together with Decision 811/QD-KTNN dated June 2, 2023.

2. Assigning the right to sanction administrative violations in the field of state audit in Vietnam

Assigning the right to sanction administrative violations in the field of state audit according to Article 24 of the Guidelines issued together with Decision 811/QD-KTNN dated June 2, 2023, as follows:

- The person competent to sanction administrative violations is the Chief Auditor, who may assign the Deputy Chief Auditor to exercise the authority to sanction administrative violations in the field of state audit.

- The assignment of the right to sanction administrative violations shall comply with the provisions of Clauses 2 and 3, Article 54 of the Law on Handling of Administrative Violations, and Article 10 of Decree 118/2021/ND-CP.

3. Competence to make records of administrative violations in the field of state audit in Vietnam

The competence to make records of administrative violations in the field of state audit according to Article 16 of the Guidelines issued together with Decision 811/QD-KTNN dated June 2, 2023 is as follows:

- Persons competent to make records of administrative violations in the field of state audit specified in Article 15 of Ordinance 04/2023/UBTVQH15, including:

+ State auditors;

+ Head of audit team;

+ Deputy head of the audit team;

+ Head of audit team;

+ Chief Auditor.

- In case the person performing the audit or inspection task implements audit conclusions and recommendations, the task of receiving periodical reports or other tasks but not the person competent to make records of administrative violations;

If an administrative violation is detected in the field of state audit, a working record must be made to record the incident and immediately forward the working record to a competent person to make records of administrative violations according to regulations.

More details can be found in Decision 811/QD-KTNN, effective from June 2, 2023.

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