New guidance on settlement of complaints about governmental auditing activities in Vietnam

According to Clause 13 Article 1 of the Law on amendments to some articles of the Law on State audit office of Vietnam 2019, amending and supplementing Article 69 of the Law on State audit office of Vietnam 2015, complaints about governmental auditing activities shall be settled as follows:

The time limit for settling a complaint must not exceed 30 days from the date on which it is accepted; the time limit for handling a complicated complaint may be extended but must not exceed 45 days from the date on which it is accepted. The time limit for settling a complaint in a remote or isolated area shall not exceed 45 days from the date on which the complaint is accepted; The time limit for handling a complicated complaint in such area may be extended but must not exceed 60 days from the date on which it is accepted.

During the complaint settlement, if the State Auditor General deems that the compliance with part or all of SAV’s conclusions and requests against which the complaint is filed results in adverse consequences, he/she shall issue a decision to suspend the compliance with part or all of conclusions and requests. The suspension decision issued by the State Auditor General expires from the decision to settle complaints about governmental auditing activities takes effect.

Within the time limit for complaint settlement, the State Auditor General shall issue a decision to settle complaints about governmental auditing activities.

The decision to settle complaints about governmental auditing activities takes effect from the date on which it is signed and shall be immediately sent to the complainant and relevant entities for their compliance. The decision to settle complaints about governmental auditing activities shall contain at least:

- Date of issuing the decision;

- Names and address of the complainant and defender;

- Complaint matters;

- Results of verification of complaint matters;

- Results of the talk (if any);

- Legal grounds for settling the complaint;

- Conclusions on the complaint matters;

- Preservation, amendment to or invalidation of part or all of the auditor’s assessment, confirmation, conclusions and requests against which the complaint is filed; preservation or termination of the act against which the complaint is filed; resolution of each complaint matter;

- Compensation for damage suffered by the defender (if any);

- The right to initiate the lawsuit in court.

In the case of amendments to or invalidation of part or all of the auditor’s assessment, confirmation, conclusions and requests mentioned above, the State Auditor General shall adjust the audit report and send the adjusted audit report, audit result notification and notification of conclusions and requests to the complainant and relevant entities within 10 working days.

It should be noted that during the complaint filing, the complainant shall still sufficiently and promptly comply with SAV’s conclusions and requests, except for the case in which the State Auditor General issues a decision to suspend the compliance with SAV’s conclusions and requests.

View more details at the Law on amendments to some articles of the Law on State audit office of Vietnam 2019, effective from July 01, 2020.

Thuy Tram

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