Forms of complaints in state audit activities in Vietnam

Forms of complaints in state audit activities in Vietnam

The complaint is made by means of a written complaint sent to the State Auditor General, enclosed with additional information and evidence (if any) proving that the complaint is grounded and lawful. Agencies, organizations, and units shall make complaints through their legal representatives.

At the same time, the complaint must contain the following main contents:

- Date, month, and year of making the complaint;

- Name and address of the complainant;

- Name, date, month, and year of the complained document; the name and number of the Auditor's card number of the member of the audit team (if any), the name of the audit team being complained about;

- Complaint content;

- The complainant's reason for the complaint and the complainant's request for settlement;

- Signature, seal (if any) of the complainant;

- Other papers and documents are attached (if any).

Cases of not accepting complaints inn state audit activities in Vietnam

Complaints in state audit activities in one of the following cases are not accepted for settlement:

- Audit results, audit acts, and sanctioning decisions are not directly related to the legitimate rights and interests of the complainant;

- The complainant fails to provide information and evidence (if any) to prove that his/her complaint is grounded and lawful;

- Unlawful representatives make complaints;

- Complaints not in the form of complaints as prescribed in Article 5 of the Regulations issued together with Decision 10/2023/QĐ-KTNN dated July 5, 2023. The complaint has no signature or seal (if any) of the complainant;

- Complaints about audit results, sanctioning decisions not issued by the State Auditor, or acts not falling within the scope of their duties and public duties as prescribed by law;

- The statute of limitations for making an audit complaint has expired as prescribed without a plausible reason;

- Complaint that already had a complaint settlement decision or the complainant withdraws the complaint.

More details can be found in Decision 10/2023/QĐ-KTNN, effective as of July 5, 2023, replacing Decision 01/2021/QĐ-KTNN.

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