New Guidance on Resolving Complaints in State Audit Operations

On November 26, 2019, the National Assembly unanimously passed the 2019 Revised State Audit Law, which takes effect from July 1, 2020.

In Clause 13, Article 1 of the Law on Amendments to the State Audit Law 2019, which amends and supplements Article 69 of the State Audit Law 2015, the following guidelines for resolving complaints in state audit activities are provided:

giai quyet khieu nai hoat dong kiem toa NN, Luat kiem toan nha nuoc sua doi 2019

Illustration (source: internet)

- The time limit for resolving complaints must not exceed 30 days from the date of acceptance of the complaint; for complicated cases, the time limit for resolving complaints can be extended but must not exceed 45 days from the date of acceptance. In cases where the complainant is in remote areas with difficult transportation, the time limit for resolving complaints must not exceed 45 days from the date of acceptance; for complicated cases, the time limit can be extended but must not exceed 60 days from the date of acceptance;- During the complaint resolution process, if it is found that the implementation of part or all of the conclusions, recommendations, and audits of the State Audit that are being complained about would cause irreparable harmful consequences, the State Auditor General shall issue a decision to temporarily suspend the implementation of part or all of the audit conclusions and recommendations. The suspension decision of the State Auditor General is effective from the date the complaint resolution decision in state audit activities comes into legal effect;- Within the time limit for resolving complaints, the State Auditor General must issue a decision to resolve the complaint in state audit activities.

In which, the complaint resolution decision in state audit activities takes legal effect from the date of signing and must be promptly sent to the complainant and relevant agencies, organizations, and individuals for execution. The complaint resolution decision in state audit activities must include the following main contents:

- Date of issuance of the decision;- Name and address of the complainant and the complained party;- Content of the complaint;- Results of the complaint content verification;- Results of dialogue (if any);- Legal basis for resolving the complaint;- Conclusion on the complaint content;- Maintaining, amending, supplementing, or annulling part or all of the evaluated, confirmed, concluded, and recommended audits being complained about; maintaining or terminating the complained behavior; resolving specific issues in the complaint content;- Compensation for the damages to the complained party (if any);- Right to file a lawsuit at Court.

For cases of amending, supplementing, or annulling part or all of the evaluated, confirmed, concluded, and recommended audits mentioned above, the State Auditor General is responsible for adjusting the audit report and sending the audit report, the notice of audit results, and the notice of adjusted conclusions and recommendations to the complainant, relevant agencies, organizations, and individuals within 10 working days.

It should be noted that during the complaint process, the complainant must fully and promptly implement the conclusions and audit recommendations of the State Audit, except when the State Auditor General decides to temporarily suspend the implementation of conclusions and audit recommendations of the State Audit.

For further details, see the Law on Amendments to the State Audit Law 2019 which takes effect from July 1, 2020.

Thu Ba

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