What are regulations on recommendations for review and prosecution of cases with criminal indications through auditing activities in Vietnam?

What are regulations on recommendations for review and prosecution of cases with criminal indications through auditing activities in Vietnam?

These regulations govern the transfer of information about cases with criminal indications and propose reviewing and prosecuting such cases as follows:

- Within the scope and limits of the audit, if any legal violations with criminal indications causing loss, waste of public finances, or public assets are detected, the State Audit is responsible for transferring relevant documents proving the loss, waste of public finances, or public assets to the competent investigative authority for review and processing according to legal regulations; simultaneously, a written notice must be sent to the procuracy at the same level as the competent investigative authority. To be specific:

+  In  the  event  of  discovery  and  evidence  collection  of  legal  violations  with  criminal  indications  causing  loss,  waste  of  public  finances,  or  public  assets,  the  State  Audit  shall  issue  a  document  transferring  case  information  to  the  competent  investigative  authority  for  review  and  processing  according  to  legal  regulations;

+  In  the  event  that  sufficient  evidence  has  been  collected,  clarifying  criminal  indications  causing  loss,  waste  of  public  finances,  or  public  assets,  the  State  Audit  shall  propose  in  writing  and  send  the  collected  documents  and  evidence  to  the  competent  investigative  authority  for  review  and  initiation  of  criminal  proceedings.

For cases with many complex details involving multiple levels and sectors, if deemed necessary, before making a written proposal, the State Audit shall organize an inter-agency meeting, including the State Audit, competent investigative authorities, and the procuracy, to analyze and evaluate the collected documents. If the inter-agency consensus confirms clear criminal indications, the State Audit shall issue a written proposal and immediately transfer it to the competent investigative authority, accompanied by related documents for review and prosecution.

- The State Auditor General decides on transferring the dossier to the investigative authority.

- For cases where the jurisdiction of the investigative authority at certain levels within the People's Police or People's Army is unclear, the procedure is as follows:

+  For  cases  not  related  to  national  defense,  the  State  Audit  shall  transfer  the  dossier  to  the  Ministry  of  Public  Security  and  simultaneously  notify  the  Supreme  People's  Procuracy  in  writing;

+  For  cases  related  to  national  defense,  the  State  Audit  shall  transfer  the  dossier  to  the  Ministry  of  Defense  and  simultaneously  notify  the  Central  Military  Procuracy  in  writing.

More details can be found in Interministerial Circular 01/2025/TTLT-KTNN-VKSNDTC-BCA-BQP effective from March 6, 2025.

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