ORDINANCE

PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON STATE AUDIT

Pursuant to the Constitution of Socialist Republic of Vietnam;

Pursuant to the Law on penalties for administrative violations No. 15/2012/QH13 as amended by the Law No. 54/2014/QH13, Law No. 18/2017/QH14 and Law No. 67/2020/QH14;

Pursuant to the Law on State Audit Office of Vietnam No. 81/2015/QH13 as amended by the Law No. 55/2019/QH14;

The Standing Committee of the National Assembly promulgates an Ordinance prescribing penalties for administrative violations against regulations on state audit.

Chapter I

GENERAL PROVISIONS

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This Ordinance stipulates administrative violations; penalties and fines; remedial measures; power and procedures for imposing penalties, implementation and enforcement of decisions on imposition of penalties for administrative violations against regulations on state audit.

Article 2. Definitions

For the purposes of this Ordinance, terms used herein are construed as follows:

1. “administrative violation in state audit sector” means an act performed through an organization or individual’s fault in breach of provisions of the Law on state audit office, which is not a crime but is bound by this Ordinance to be subject to administrative penalties.

2. “imposition of penalties for administrative violations in state audit sector” means the imposition by competent persons of penalties and remedial measures as prescribed in this Ordinance on organizations and individuals committing any administrative violations in state audit sector.

Article 3. Application of provisions of law to administrative violations in state audit sector

1. Imposition of penalties for administrative violations in state audit sector shall comply with the provisions of the Law on penalties for administrative violations, this Ordinance and other relevant laws.

2. In addition to the penalties prescribed in this Ordinance, any agencies, organizations and individuals that commit administrative violations in state audit sector shall also perform their obligations and responsibilities as prescribed in the Law on State Audit Office of Vietnam, the Law on State Budget and other relevant laws.

Article 4. Entities incurring penalties

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2. Organizations in Points b and c Clause 1 Article 5 of the Law on penalties for administrative violations commit the violations specified in Chapter II of this Ordinance.

3. In case an on-duty official, public employee or person working for the people’s army, people’s public security and cipher forces commits an administrative violation in state audit sector which is related to his/her assigned duties, he/she shall not incur penalties in accordance with the Law on penalties for administrative violations but shall incur penalties in accordance with regulations of the Law on officials and public employees and relevant laws.

A regulatory authority that commits a violation relating to its state management duties shall not incur penalties in accordance with the Law on penalties for administrative violations but shall incur penalties in accordance with regulations of relevant laws.

Article 5. Administrative violations in state audit sector

1. Prohibited acts specified in Clauses 2 and 3 Article 8 of the Law on State Audit Office of Vietnam.

2. Violations against regulations on obligations and responsibilities of audited units specified in Articles 57 and 58 of the Law on State Audit Office of Vietnam.

3. Violations against regulations on responsibilities of agencies, organizations and individuals related to state audit activities specified in Article 68 of the Law on State Audit Office of Vietnam.

Article 6. Penalties and remedial measures

1. When committing any administrative violation in state audit sector, the violating entity shall be liable to one of the following primary penalties:

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b) A fine.

2. Remedial measures imposed for administrative penalties in state audit sector include:

a) Enforced correction of false, inaccurate or untruthful information, documents or data;

b) Enforced transfer of any illegal profits earned from administrative violations in state audit sector to state budget.

Article 7. Fines and power to impose fines

1. The maximum fine for an administrative violation in state audit sector imposed upon an individual is VND 50,000,000; that imposed upon an organization is VND 100,000,000.

2. The fines prescribed in Chapter II herein are imposed for administrative violations committed by individuals. The fine imposed upon an organization is twice as much as that imposed upon an individual for committing the same administrative violation.

3. The fines imposed by the persons specified in Article 16 herein are those imposed upon administrative violations in state audit sector committed by individuals; the fine such a person may impose upon an organization is twice as much as that imposed upon an individual.

Chapter II

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Article 8. Violations against regulations on submission of periodical reports

1. A warning shall be imposed for submission of financial statements and state budget statements under management up to 15 days behind schedule.

2. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for submission of financial statements and state budget statements under management between more than 15 days and 30 days behind schedule.

3. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for submission of financial statements and state budget statements under management between more than 30 days and 60 days behind schedule.

4. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for submission of financial statements and state budget statements under management more than 60 days behind schedule.

5. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for failure to submit financial statements and state budget statements under management at the request of the State Audit Office of Vietnam.

Article 9. Violations against regulations on provision of information and documents necessary for audit

1. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for failing to promptly provide information and documents at the request of audit delegations, audit teams or state auditors.

2. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

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b) Providing inaccurate or inadequate information and documents at the request of audit delegations, audit teams, or state auditors.

3. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for one of the following violations:

a) Failing to provide information and documents necessary for audit activities at the request of audit delegations, audit teams, or state auditors.

b) Failing to provide truthful or objective information and documents at the request of audit delegations, audit teams, or state auditors.

4. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for failing to provide information and documents at the request of audit delegations, audit teams, or state auditors.

5. Remedial measures: Enforced correction of false, inaccurate or untruthful information, documents and data in case of commission of the violation in Point b Clause 2 or Point b Clause 3 of this Article.

Article 10. Violations against regulations on responses and explanations about audit contents

1. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for failing to promptly respond to and explain issues at the request of audit delegations, audit teams, or state auditors.

2. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for providing incorrect or incomplete responses and explanations of issues at the request of audit delegations, audit teams, or state auditors.

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4. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for failing to respond and explain issues at the request of audit delegations, audit teams, or state auditors.

5. Remedial measures: Enforced correction of false or inaccurate information, documents and data in case of commission of the violation in Clause 2 of this Article.

Article 11. Failure to sign audit records or comply with audit decisions

1. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for failing to sign audit records as prescribed by the State Auditor General.

2. A fine ranging from VND 20,000,000 to VND 40,000,000 shall be imposed for failing to comply with audit decisions.

Article 12. Squaring or bribing heads, deputy heads or members of audit delegations, leaders of audit teams; obstructing performance of duties by State Audit Office of Vietnam

A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

1. Using money, property, and other financial benefits worth less than VND 2,000,000 to square or bribe the head, deputy head and/or member(s) of an audit delegations or leader of an audit team;

2. Obstructing the performance of duties by the State Audit Office of Vietnam and state auditors.

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1. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for concealing violations of law on public finance/public property.

2. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for making unlawful intervention in audit activities, audit results of the State Audit Office of Vietnam, audit delegations, audit teams, and members of audit delegations.

3. Remedial measures: Enforced transfer of any illegal profits earned from administrative violations in state audit sector specified in Clauses 1 and 2 of this Article to state budget.

Article 14. Violations on implementation of audit conclusions and proposals of State Audit Office of Vietnam

1. A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for submission of written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam up to 30 days after the deadline specified in audit reports of the State Audit Office of Vietnam.

2. A fine ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for one of the following violations:

a) Inadequately implementing one of the proposals of the State Audit Office of Vietnam while the implementation thereof is entirely possible;

b) Submitting written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam between more than 30 days and 60 days after the deadline specified in audit reports of the State Audit Office of Vietnam.

3. A fine ranging from VND 20,000,000 to VND 30,000,000 shall be imposed for one of the following violations:

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b) Failing to submit or submitting written reports on results of implementation of audit conclusions and proposals to the State Audit Office of Vietnam more than 60 days specified in audit reports of the State Audit Office of Vietnam.

4. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for failing to implement audit conclusions and proposals to the State Audit Office of Vietnam while the implementation thereof is entire possible.

5. Remedial measures:

a) Enforced correction of false information in case of commission of the violation specified in Point a Clause 3 of this Article;

b) Enforced transfer of any illegal profits earned from administrative violations in state audit sector specified in Point a Clause 2 and Clause 4 of this Article.

Chapter III

POWER TO RECORD ADMINISTRATIVE VIOLATIONS IN STATE AUDIT SECTOR, POWER TO IMPOSE PENALTIES AND REMEDIAL MEASURES FOR SUCH VIOLATIONS

Article 15. Power to record administrative violations in state audit sector

1. The following persons are competent to issue records of administrative violations in state audit sector:

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b) Leaders of audit teams;

c) Deputy heads of audit delegations;

d) Heads of audit delegations;

dd) Chief auditors.

2. Records of administrative violations shall be issued in accordance with Article 58 of the Law on penalties for administrative violations and other provisions of relevant laws.

Article 16. Power to impose penalties and remedial measures

1. Heads of audit delegations shall have the power to:

a) issue warnings;

b) impose a fine of up to VND 30,000,000;

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2. Chief auditors shall have the power to:

a) issue warnings;

b) impose a fine up to the maximum fine for administrative violations in state audit sector;

c) impose remedial measures prescribed in Clause 2 Article 6 of this Ordinance.

3. Heads of state audit delegations shall have the power to impose the penalties prescribed in Clause 1 of this Article for administrative violations within the scope and contents of audit found during the period of an audit prescribed by the Law on State Audit Office of Vietnam.

Chapter IV

PROCEDURES FOR IMPOSITION OF PENALTIES, IMPLEMENTATION AND ENFORCEMENT OF PENALTY IMPOSITION DECISIONS

Article 17. Procedures for imposition of penalties, implementation of penalty imposition decisions

1. Procedures for imposition of penalties, implementation of decisions to impose penalties for administrative violations in state audit sector shall comply with the provisions of Sections 1 and 2 Chapter III of the Second Part of the Law on penalties for administrative violations.

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Article 18. Power to issue decisions to enforce penalty imposition decisions

Chief auditors shall have the power to issue decisions to enforce penalty imposition decisions.

Article 19. Implementation of decisions to enforce penalty imposition decisions

1. The State Audit Office of Vietnam shall take charge of the enforcement of decisions to impose penalties for administrative violations in state audit sector with the cooperation of the people's public security force, the State Treasury, credit institutions or foreign bank branches where accounts of violating entities are opened in compliance with Law on penalties for administrative violations.

2. Decisions to enforce penalty imposition decisions shall be implemented in accordance with the provisions in Article 88 of the Law on penalties for administrative violations.

Chapter V

IMPLEMENTATION PROVISIONS

Article 20. Effect

This Ordinance comes into force into from May 01, 2023.

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The State Auditor General shall organize the implementation of this Ordinance; review and amend relevant legislative documents or promulgate new legislative documents within its jurisdiction to ensure that they will come into force from the same time as this Ordinance./.

This Ordinance is ratified by the 14^th National Assembly of the Socialist Republic of Vietnam through its 20^th session held on February 28, 2023.

ON BEHALF OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
CHAIRMAN




Vuong Dinh Hue