07 cases of refusal of settlement of complaints in state audit activities in Vietnam

07 cases of refusal of settlement of complaints in state audit activities in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What is a complaint in state audit activities?

Complaints in state audit activities means the complainant's implementation of procedures prescribed by law, requesting the State Auditor General to review the behavior of the head of the audit team, the audit team leader, and the members of the audit team (hereinafter referred to as the act of audit);

Reviewing the assessment, confirmation, conclusions and recommendations of the audit in the audit report, notification of audit results, notice of conclusions and recommendations of the State Audit (hereinafter referred to as audit results) and review decisions on sanctioning administrative violations in the field of state audit (hereinafter referred to as sanctioning decisions) when there are grounds to believe that audit acts, audit results and sanctioning decisions are illegal, infringing upon their legitimate rights and interests.

(Clause 1, Article 3 of Regulation issued together with Decision 10/2023/QD-KTNN)

2. 07 cases of refusal of settlement of complaints in state audit activities in Vietnam

If the complaint in the state audit activities falls into one of the following categories, it will not be accepted for settlement:

(1) The audit results, audit acts, and sanctioning decisions are not directly related to the legitimate rights and interests of the complainant;

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

(3) Unauthorized representative to make the complaint;

(4) Complaints are not in the form of complaints as prescribed in Article 5 of this Regulation. The complaint has no signature or seal (if any) of the complainant;

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

(6) The statute of limitations for making an audit complaint has expired as prescribed without a valid reason;

(7) Complaint has had a complaint settlement decision or the complainant withdraws the complaint.

(Article 8 of Regulation issued together with Decision 10/2023/QD-KTNN)

3. What is the time limit for settling complaints about state audit activities in Vietnam?

The time limit for settling complaints in state audit activities shall comply with the provisions of Point a, Clause 7, Article 69 of the Law on State Audit Office of Vietnam regarding complaints and settlement of complaints in state audit activities (amended in 2019).

Specifically, the time limit for complaint settlement shall not exceed 30 days from the date of acceptance of the complaint; for complicated cases, the time limit for complaint settlement may be extended but must not exceed 45 days from the date of acceptance.

If the complainant lives in remote or isolated areas with difficulty traveling, the time limit for complaint settlement shall not exceed 45 days from the date of acceptance; for complicated cases, the time limit for settlement may be extended but must not exceed 60 days from the date of acceptance.

(Article 10 of Regulation issued together with Decision 10/2023/QD-KTNN)

4. Prohibited acts in state audit activities in Vietnam

Specifically, Article 8 of the Law on State Audit Office of Vietnam 2015 (amended 2019) provides for prohibited acts in state audit activities as follows:

- The following acts of SAV, state auditors, and collaborators:

+ Harassing, causing difficulties to audited units;

+ Illegally intervening normal operation of audited units;

+ Giving bribes, taking bribes, and/or brokering bribery;

+ Making false or insufficient audit reports;

+ Misuse of power and/or position for self-seeking purposes;

+ Revealing state secrets or trade secrets of audited units;

+ Revealing information about the audit progress and result that are not officially published.

- The following acts of audited units and entities relevant to governmental auditing activities are prohibited:

+ Refusing to provide information, documents serving the audit at the request of SAV and state auditors;

+ Obstructing the work of SAV and state auditors;

+ Making false, untruthful, insufficient, unpunctual reports, or failure to provide objective information about the audit carried out by SAV;

+ Giving bribes to state auditors and collaborators;

+ Shielding violations against regulations of law on public finance and/or public property.

- Every organization and individual is prohibited to illegally intervene the audit and audit result of SAV, state auditors, and collaborators.

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