Số hiệu | 01/2021/QD-KTNN |
Loại văn bản | Quyết định |
Cơ quan | Kiểm toán Nhà nước |
Ngày ban hành | 24/02/2021 |
Người ký | Hồ Đức Phớc |
Ngày hiệu lực | |
Tình trạng |
STATE AUDIT OFFICE OF VIETNAM | SOCIALIST REPUBLIC OF VIETNAM |
No. 01/2021/QD-KTNN | Hanoi, February 24, 2021 |
DECISION
ISSUING REGULATIONS ON COMPLAINTS, INSTITUTION OF LEGAL PROCEEDINGS AND RESPONSE TO PETITIONS RELATING TO STATE AUDIT ACTIVITIES
Pursuant to the 2015 Law on State Audit and the Law on Amendments and Supplements to certain Articles of the Law on State Audit;
Pursuant to the 2011 Law on Complaint;
Pursuant to the 2015 Law on Administrative Legal Procedures;
Upon the request of the Director of the Department of Legal Affairs;
The State Auditor General hereby issues the Decision regarding regulations on complaints, institution of legal proceedings and response to petitions relating to state audit activities.
Article 1. Regulations on complaints, institution of legal proceedings and response to petitions relating to state audit activities are enclosed herewith.
Article 2. This Decision shall come into force 45 days after the signing date, replacing the State Auditor General’s Decision No. 03/2016/QD-KTNN dated July 28, 2016, issuing regulations on handling, settlement and resolution of complaints of audited units.
Article 3. Heads of affiliates of the State Audit Office of Vietnam, state audit delegations, audited units, entities, organizations and individuals involved in audit activities, organizations and individuals concerned, shall be responsible for implementing this Decision./.
| STATE AUDITOR GENERAL |
REGULATIONS
ON COMPLAINTS, INSTITUTION OF LEGAL PROCEEDINGS AND RESPONSE TO PETITIONS RELATING TO STATE AUDIT ACTIVITIES
(Annexed to the Decision No. 01/2021/QD-KTNN dated February 24, 2021 of the State Auditor General)
Chapter I
GENERAL PROVISIONS
Article 1. Scope
These Regulations govern the following matters:
1. Processes and procedures for receiving, processing, handling, settling and resolving complaints arising from state audit activities (hereinafter referred to as audit complaints);
2. Processes and procedures for response to audit complaints failing to meet complaint processing, handling and settlement requirements;
3. Responsibilities of state auditors upon participation in Court procedures prescribed by law. Processes and procedures for initiating legal proceedings, arbitrating cases and enforcing judgements shall be subject to laws on administrative legal procedures.
Article 2. Subjects of application
1. Audited units (auditees), agencies, organizations and individuals involved in audits that exercise their right of complaint (hereinafter referred to as complainant) and their right to sue (hereinafter referred to as claimant).
2. Units leading audit engagements, audit teams, members of audit teams, participants in the process of creation and existence of audit findings, or persons performing acts who are complainees and defendants.
3. The General Department, the Department of Auditing Regulations and Quality Control and the Department of Legal Affairs that advise and assist the State Auditor General during the process of settling complaints, responding to petitions and court proceedings.
4. Other agencies, organizations and individuals concerned.
Article 3. Settlement principles
1. The settlement of complaints and initiation of lawsuits must ensure accuracy, objectivity, honesty, publicity, democracy and timeliness; right contents, right objects, right jurisdiction; equality of rights and obligations, respect and protection of legitimate rights and interests of the involved parties.
2. Complying with the provisions of laws on complaints, administrative legal proceedings, state audit, relevant legal provisions and regulations hereof.
3. Relevant agencies, organizations and individuals shall be responsible for coordinating with and providing relevant information and documents at the request of the State Audit Office of Vietnam.
Article 4. Interpretation of terms
For the purposes of these Regulations, terms used herein shall be construed as follows:
1. Complainants may be audited units (auditees), agencies, organizations and individuals involved in audits that exercise their right of complaint.
2. Persons competent to settle complaints may be State Auditor General, units, organizations and individuals mandated by the State Auditor General.
3. Complaint arising from state audit activities is the way in which an audited unit, agency, organization or individual involved in audit activities carry out legitimate procedures to request the State Auditor General to review the behavior of the audit team leader, the audit team leader or any member of the audit team (hereinafter referred to as audit behavior) and reviewing an audit assessment, confirmation, conclusion and recommendation in an audit report, announcement of an audit finding, conclusion and recommendation of the State Audit (hereinafter referred to as audit finding) when there are grounds to believe that such behavior and finding are illegal, causing damage to their legitimate rights and interests.
4. Handling of an audit complaint is the State Audit’s implementation of processes and procedures for processing, verifying and issuing decisions on resolution of that audit complaint.
5. Limitation period for making an audit complaint is a specified period of time from the date of receipt of an audit report, announcement of audit findings, conclusions and recommendations of the State Audit, or announcement of determination of tax obligations, or from the date of knowledge of the behavior of the audit team leader, audit group leader, audit team member so that the audited unit, agency, organization and individual involved in audit activities can, at their discretion, decide whether or not to exercise the right of complaint. Upon expiry of limitation periods, audited units, agencies, organizations and individuals involved in audit activities shall no longer have their right of complaint.
6. Behavior used in these Regulations is construed as the act of completely performing or failing in performing tasks or official duties in contravention of laws by the head of an audit team, the leader of an audit group, or any member of the audit team.
7. Instituting legal proceedings relating to a state audit is understood as the process in which an audited unit, agency, organization or individual related to audit activities lodges a lawsuit against a decision on handling of their complaints relating to auditing activities to a court having appropriate jurisdiction in accordance with the Law on Administrative Legal Procedures when disagreeing over a part or all of that decision.
8. Petition regarding an audit finding and behavior is a process in which the audited unit, relevant agency, organization or individual requests the State Auditor General to reconsider state audit assessments, confirmations, conclusions and recommendations that the State Audit Office of Vietnam has rendered, other than audit complaints.
9. Petition regarding an audit finding and behavior is the process in which the State Audit carries out processes and procedures for response to an audited unit, relevant agency, organization or individual requesting the State Auditor General to review behaviors of any member of the audit team, or audit assessments, confirmations, conclusions or recommendations that the State Audit Office of Vietnam has rendered because they are not qualified for being accepted, processed or handled according to audit complaint settlement procedures.
10. Person participating in the process of creation and existence of audit findings includes a unit, organization and individual related to such activities as formulation, verification, consideration of approval and release of an audit report, announcement of audit findings, announcement of conclusions or recommendations of the State Audit Office of Vietnam.
Article 5. Prohibited acts
1. Obstruct or cause trouble for persons exercising the right to complain or initiate lawsuits; threaten, retaliate, or punish the complainant.
2. Lack responsibility in handling complaints and bringing lawsuits; not handle complaints in compliance with regulations
3. Falsify information, documents, case files.
4. Intentionally settle complaints or initiate lawsuits against the law.
5. Complaint handling outcomes are not in the decision-making form.
6. Covering up, illegally interfering in the settlement of complaints.
7. Intentionally make complaints or initiate lawsuits against the truth.
8. Incite, instigate, coerce, entice, bribe and wheedle complaints or lawsuits.
9. Take advantage of complaints and institution of legal proceedings to propagate, distort, slander, threaten or insult the reputation and honor of agencies, organizations and individuals.
10. Violate other regulations of laws on complaints and resolution of complaints.
Chapter II
COMPLAINTS AND HANDLING OF COMPLAINTS; RESPONSE TO PETITIONS REGARDING AUDIT FINDINGS AND BEHAVIORS
Section 1. AUDIT COMPLAINTS
Article 6. Cases of application of urgent injunctions for settlement of audit complaints
During the complaint settlement process, upon deeming that the implementation of an audit report, announcement of audit findings, announcement of audit conclusions and recommendations, the failure of any audit team member to perform, or the continuation in performing, the allegedly improper behavior or conduct will result in unrecoverable consequences, or at the request of the audited unit, agency, organization or individual involved in audit activities, the State Auditor General shall consider making a decision on temporarily suspending the implementation of part or all of such audit conclusions or recommendations or the performance of that report, announcement and behavior or conduct. The time limit for temporary suspension shall not exceed the residual time for handling of complaints. The temporary suspension decision must be sent to the complainant and complainee (in case of making complaints about behaviors or conducts), persons with associated rights and obligations (Form No. 15/KN). Upon recognizing that temporary suspension grounds no longer exist, that temporary suspension decision must be immediately abolished (Form No. 16/KN).
Article 7. Determination of bases for audit complaints
1. The determination that an audit assessment, confirmation, conclusion or recommendation is unlawful, which is accepted as a basis for an audit complaint to be made when:
a) The nature of that audit assessment, confirmation, conclusion or recommendation is not legitimate; that audit assessment, confirmation, conclusion and recommendation is made in the areas where the law does not allow to do so or beyond the scope of delegated authority;
b) An audit report, announcement of audit findings, or announcement of audit conclusions and recommendations, is issued within their competence according to the provisions of the Law on State Audit;
c) An audit report, announcement of audit findings, or announcement of audit conclusions and recommendations, is issued in contravention of the prescribed processes and procedures.
2. The determination that a behavior or conduct is performed on illegal grounds, which is accepted as a basis to make a complaint when any member of the audit team performs an act prohibited by law or assume the authority in excess of the permissible limit on authority, or fails in carrying out legally prescribed responsibilities and obligations.
3. Types of damage that are defined as actual physical and mental losses suffered by the complainant, or pose inevitable risks of incurring material or spiritual damage if the illegal audit assessment, confirmation, conclusion or recommendation, or the illegal act of any member of the audit team, is not hindered in a timely manner.
4. Audit assessments, confirmations, conclusions, recommendations or illegal acts of members of audit teams that are identified as the direct or decisive causes for the loss of legitimate rights and interests of agencies, units and individuals.
Article 8. Forms of audit complaints
1. An audit complaint shall be made by a written complaint form, enclosing additional information and evidence (if any) proving that the complaint is grounded and lawful as prescribed in Clause 13, Article 1 of the Law on Amendments and Supplements to a number of the Law on State Audit.
2. In case an agency, organization or unit makes a complaint, the complaint must be made through a representative. The complaint form must bear the complainant‘s signature or seal (if any) (Form No. 01A/KN).
3. The complaint form must clearly provide the following:
a) Filing date;
b) Name and address of the complainant;
c) Date of the document to be complained of; name and number of membership ID cards of members of the audit team (if any), and name of the audit team alleged to be the complainee;
d) The nature of complaint;
dd) Reasons for complaint and the complainant's claims;
e) Other documents and materials enclosed herewith (if any).
Article 9. Limitation period for lodging an audit complaint
1. The limitation period for lodging an audit complaint shall be subject to regulations of clause 13, Article 1, the Law on Amendments and Supplements to certain Articles of the Law on State Audit.
2. The State Auditor General shall consider issuing his/her decision on acceptance of objective reasons in the case where the complainant fails in exercising the right of complaint within the limitation period for lodging the complaint.
Article 10. Limitation period for handling of an audit complaint
The limitation period for handling of an audit complaint shall be subject to Clause 13, Article 1 of the Law on Amendments and Supplements to a number of the Law on State Audit.
Article 11. Ineligibilities for being handled
Any audit complaint falling into one of the following cases shall be ineligible to be handled:
1. Any complaint is not made by the complainant specified in the Law on State Audit. The complainant is not the person with the legitimate rights and interests directly affected by the audit conduct or the assessment, confirmation, conclusion, or recommendation on the audit that he or she complains about;
2. It is not definitely established that Audit assessments, confirmations, conclusions, recommendations or illegal acts of members of audit teams that are identified as the direct or decisive causes for the loss of legitimate rights and interests of the agency, unit and individual that the complainant is representing;
3. The loss caused by the unlawful audit assessment, confirmation, conclusion or recommendation or illegal behavior or conduct that is determined as the direct or decisive cause for the loss of legitimate rights and interests of the agency, unit and individual that the complainant is representing is not identified;
4. The audited unit, agency, organization and individual involved in an audit exercises the right of complaint not through the representative who is the head of that agency, organization or unit, or the representative who is not legally authorized to exercise the right of complaint; makes a complaint not using the complaint form prescribed in Article 8 herein;
5. The complaint over the audit assessment, confirmation, conclusion or recommendation that has not yet been released, or the complaint over the behavior or conduct falling outside of the legally assigned tasks or official duties, is made.
6. The complaint is made after expiry of the mandatory limitation period without good and sufficient reason;
7. The complaint is made after the complaint handling decision has been issued, or the complainant withdraws the complaint and is notified in writing of the dismissal of the complaint.
Article 12. Withdrawal of an audit complaint
1. The complainant shall have the right to withdraw the complaint at any time during the complaint and complaint settlement process; with respect to agencies or units, the withdrawal of a complaint must be made in the form of an application signed by the lawful representative; the application for withdrawal of a complaint must be sent to the State Audit Office.
2. Upon receipt of the complainant’s withdrawal application, the State Auditor General shall issue a decision on dismissal of settlement of the complaint (Form No. 14/KN) and notify the complainant in writing of such dismissal.
Section 2. RIGHTS AND OBLIGATIONS ARISING FROM AUDIT COMPLAINTS
Article 13. Complainant’s rights and obligations
1. Rights:
a) Complain about audit results and findings stated in audit reports, announcements of audit results and findings or announcements of audit conclusions and recommendations in accordance with law; complain about illegal acts of members of audit teams causing damage to the lawful rights and interests of the complainant’s host entity;
b) Hire lawyers to protect the complainant’s legitimate rights and interests;
c) Attend dialogues or hearings;
d) Know, read, copy documents and evidences collected by the State Audit Office for settlement of complaints, except for those classified as state secrets;
dd) Request the State Audit Office of Vietnam to apply urgent injunctions to prevent consequences likely to ensue from the acts of the audit team’s members or the compulsory implementation of an audit report, announcement of audit results or findings, announcement of audit conclusions and recommendations in accordance with the Law on State Audit that are complained of;
e) Provide the complainant’s evidence or explanatory opinions on that evidence;
g) Receive the written response to handling of the complaint, or the complaint handling decision;
h) Have their legitimate rights and interests restored; receive reimbursement or compensation for damage in accordance with the law on indemnification liability of the State;
i) Withdraw the complaint;
k) File a lawsuit to the Court in accordance with laws on administrative legal procedures.
2. Obligations:
a) File the complaint to the person having appropriate jurisdiction over settlement of the complaint;
b) Be honest about the facts, give evidence to prove the correctness and reasonableness of the complaint; provide information and documents related to the complaint; take responsibility before law for the content of the complaint and the provision of such information and documents;
c) During the complaint and complaint settlement process, the complainant must fully and promptly implement the audit conclusions and recommendations of the State Audit Office, unless the State Auditor General decides to temporarily suspend these conclusions and recommendations of the State Audit Office;
d) Strictly comply with the complaint handling decision already having legal effect.
Article 14. Rights and obligations of subordinate units of the State Audit Office, an audit team, member of an audit team, other individuals related to audit results or findings, or audit conducts or behaviors, to be complained of
1. Rights:
a) Provide evidence to prove the legitimacy of the audit conduct or behavior or audit result or finding to be complained of;
b) Know, read and copy relevant documents and evidences to serve the purposes of settling complaints, except for those classified as state secrets;
c) Request the complainant who is keeping and managing information and documents related to the complaint to provide such information and documents.
2. Obligations:
a) Participate in the settlement or appoint a legal representative of the unit, the audit team, or a member of the audit team to participate in the settlement of the case; participate in a dialogue or appoint a legal representative of the unit, the audit team, or members of the audit team to participate in the dialogue;
b) Comply with the decision on examination and verification of the contents of the complaint;
c) Provide information and documents related to the nature of the complaint, explanations about the legitimacy and correctness of the audit assessment, confirmation, conclusion, recommendation, behavior or conduct to be complained of when the competent person checks and verify the request;
d) Set up the plan to amend or annul the assessment, confirmation, conclusion, recommendation in the audit report, announcement of audit results or findings or announcement of audit conclusions, recommendations or handling of behaviors or conducts to be complained of;
dd) Depending on the competence and responsibility assigned to perform related tasks with respect to the assessment, confirmation, conclusion, recommendation, which are complained of or caused by their illegal conducts or behaviors, take responsibility and pay compensation for damage according to the provisions of the law on compensation liability of the State.
Article 15. Rights and obligations of the State Auditor General
1. Rights:
a) Request complainants, relevant agencies, units and individuals to provide information, documents and evidences to serve as a basis for complaint settlement;
b) Decide to apply or cancel urgent injunctions as prescribed;
c) Request relevant agencies, organizations and individuals to participate in the settlement process;
d) Request professional expertise when necessary in accordance with the Law on State Audit;
dd) Establish an audit committee to obtain its counsels in accordance with Article 18 of the Law on State Audit when deeming it necessary (Form No. 13/KN).
2. Obligations:
a) Receive, handle and make complaint files;
b) Notify the complainant in writing of the acceptance or refusal of handling of the complaint;
c) Settle complaints under Article 1 of the Law on Amendments and Supplements to a number of the Law on State Audit and these Regulations;
d) Check and verify the contents of the complaint;
dd) Hold conversations or dialogues with complainants and relevant agencies, organizations, units and individuals;
e) Provide information, documents and evidences related to the complaint, provide complaint settlement dossiers at the court's request; provide information and documents related to the complaint at the request of the complainant;
g) Issue and publish decisions on settlement of complaints;
h) Pay compensation for damage in accordance with the law on indemnification liability of the State.
Section 3. PROCEDURES FOR RECEIPT, CLASSIFICATION AND PROCESSING OF DOCUMENTS
Article 16. Receipt of documents from audited units, agencies, organizations and individuals involved in audit activities
1. The complainant’s written document may be sent:
a) In person or directly to the leader of the State Audit Office;
b) To subordinate units of the State Audit Office;
c) in care of the clerical department or in person at the Front Department or in other forms to the State Audit Office. 2. In case the audit complaint is sent directly to the unit in charge of the audit, the unit shall receive, classify, compile and transfer the file for the purposes of supervision, review of or cooperation in settlement as prescribed.
3. In case where the audit complaint is sent to the unit that does not preside over the audit, within 01 working day, the unit or individual receiving the complaint shall be responsible for immediately transferring it to the State Audit Office. Within 02 working days, the Administrative Division of the State Audit Office shall be responsible for submitting it to the State Auditor General and transferring it to the unit in charge of the audit for examination, classification, processing and settlement purposes according to regulations.
Article 17. Classification of documents
1. Classification of written documents by their nature:
a) Audit complaint form;
b) Petition regarding audit results or findings and audit conducts or behaviors;
c) Written document stating complaint or allegation
d) Written documents having different contents.
During the classification process, if it is an audit complaint form, it must conform to the provisions of Clause 13, Article 1 of the Law on amendments and supplements to a number of articles of the Law on State Audit and Article 8 of these Regulation (Form No. 01A/KN).
If it is not an audit complaint form, depending on the nature of the written document received, it can be classified as a petition regarding audit results or findings and conducts or behaviors, a written document stating complaint or allegation or a written document having different contents.
2. Classification of written documents by processing conditions:
a) Written documents satisfy audit complaint handling conditions, except for cases specified in Article 11 herein;
b) Written documents satisfy conditions for response to petitions regarding audit results, findings, conduct or behaviors in the cases prescribed in point a of clause 3 of Article 18 herein;
c) Written documents do not satisfy audit complaint handling conditions stated herein if they do not fall into the cases prescribed in point a and b of this clause.
Article 18. Processing of the complainant’s written document, consideration of handling of audit complaints
1. Compiling the dossier including the following:
a) The complainant’s written document;
b) Proposal for processing (Form No. 01/KN);
c) Depending on specific situations, making written instructions for filing of the complaint to the agency or organization competent to handle the complaint (Form No. 02/KN); or depending on cases, making a notice of the approval or refusal of handling of the complaint (Form No. 03/KN, Form No. 04/KN);
d) Other relevant documents and evidence.
2. Processing applications falling under the handling competence of the State Audit Office according to the order of settlement of audit complaints
For complaints that fall under the handling competence of the State Audit Office and are eligible for being handled, within the prescribed time limit, the unit in charge of the audit shall be responsible for notifying the complainant of the acceptance of handling of the complaint (Form 04/KN).
3. Processing written documents not falling under the handling competence according to the order of settlement of audit complaints in the cases prescribed in Article 11 herein. The unit in charge of the audit shall be responsible for sending the written response to the complainant unit, clearly stating the reasons for not accepting handling of its complaint (Form No. 03/KN):
a) With respect to ineligibility for acceptance of handling of an audit complaint, if the request stated in the written document is related to the audit result and the behavior of the audit team’s member, and falls within the scope of responsibility for consideration of response of the State Audit Office, it shall be classified into the case of response to petition regarding audit results and behaviors according to Section 6 of Chapter II herein;
b) Transferring it to the Inspectorate of the State Audit Office for advice and settlement if it is subject to regulations of the procedures for handling and settlement of complaints and denunciations for official duties of the State Audit Office of Vietnam.
4. Processing written documents not falling under the handling competence of the State Audit Office:
a) In case it is not under the handling jurisdiction of the State Audit Office, the unit in charge of the audit shall be responsible for advising the complainant in writing to the right competent authority and, at the same time, sending back the original copies of the relevant documents and materials (Form No. 02/KN);
b) If it is not under the handling jurisdiction of the State Audit Office of Vietnam, but sent to many authorities (based on the incoming document), including to the authority having handling competence, it shall be kept according to regulations;
c) If it is not under the handling jurisdiction of the State Audit Office of Vietnam but is referred to by an agency, organization or individual (not the complainant), a written notification of return of the written document must be sent to the sending agency, organization or individual (Form 03/KN) and, at the same time, return the relevant original papers and documents.
5. For a written document containing recommendation, complaint and allegation, the unit in charge of the audit shall be responsible for representing separate issues to the State Auditor General to seek his decision on action to be taken in accordance with regulations. In particular, the handling of allegation shall be subject to laws on denunciation, accusation or allegation.
Section 4. PROCESSES AND PROCEDURES FOR HANDLING OF AUDIT COMPLAINTS; RESPONSIBILITIES FOR HANDLING AUDIT COMPLAINTS
Article 19. Handling of audit complaints
Within 10 days from the date of receipt of a complaint under the audit complaint settlement competence, the unit in charge of the audit shall organize the receipt, classification and processing for consideration of approval or refusal of settlement of the audit complaint:
1. In case of refusal, the unit in charge of the audit shall be responsible for sending the written response to the complainant unit, clearly stating the reasons for not accepting the handling of its complaint (Form No. 03/KN).
2. In case where it plans to handle the complaint, the unit in charge of the audit shall report to the State Audit Office's leadership; at the same time, organize the study, review, examination and work with the complainant, and send the complainant a written document about the settlement plan of the State Audit. If the complainant withdraws the audit complaint, the complaint shall be suspended according to regulations (Form No. 14/KN). If the complainant fails in withdrawing the audit complaint, the notification of acceptance of handling of the complaint (Form No. 04/KN) must be sent.
Article 20. Verification of the contents of the complaint
1. Within 13 days from the date of notification of acceptance of handling (not longer than 19 days for complicated cases), the unit in charge of the audit shall be responsible for re-examining the case, directly communicating and working with the complainant, the complainee (in case of behavioral complaints), persons with related rights and interests to clarify the complaint contents and actions to be taken:
a) If the complaint is completely correct, the unit must immediately make a draft decision on complaint settlement (Form 10/KN), working with the complainant and performing the tasks according to Clause 2, Article 23 of these Regulations;
b) The unit must immediately verify the complaint if it does not fall into the case specified in point a of clause 1 of this Article.
2. Verification activities shall conform to the following regulations:
a) Within 05 days from the date of acceptance of the complaint, and no more than 07 days with respect to the complicated complaint, the head of the unit in charge of the audit shall collect documents and dossiers; depending on the nature and extent of each case, it shall be possible to establish a verification team or appoint a person to carry out the verification (Form No. 05/KN);
b) The verification decision must be issued within 06 days of the acceptance of the complaint, or no more than 09 days from the date of acceptance of the complicated case. The verification decision must include the following information: Issues to be verified; time of verification and personnel involved in verification activities;
c) Based on the verification decision, the verification team or the person assigned verification tasks must collect documents and evidence in accordance with regulations (Form No. 07/KN) or request explanations (Form No. 08/KN) to draw a conclusion whether the content of complaint is right or wrong and recommend possible actions. Depending on the nature of the complaint, the head of the unit in charge of the audit may request the leader of the State Audit Office to consider soliciting professional expertise where necessary (Form No. 09/KN);
d) Upon expiry of the verification duration, the verification team or the person assigned the verification tasks must submit a report on verification results (Form No. 12/KN) and other relevant documents to the head of the unit in charge of the audit for his/her review.
3. The unit in charge of the audit shall submit a report on verification results to the State Audit Office's leadership; discuss the settlement plan of the State Audit Office with the complainant.
4. Within 03 days from the date of discussion with the complainant (not longer than 05 days for complicated complaints), if the complainant withdraws the complaint, the complaint may be dismissed in accordance with regulations. If the complainant does not withdraw the audit complaint or upon realizing that the content of the complaint having grounds causing certain changes in audit findings or behaviors of the member of the audit team is either partially correct or completely wrong, the dossier relating to the complaint should be transferred to consult with the General Department, the Department of Auditing Regulations and Quality Control and the Department of Legal Affairs on how to deal with the complaint.
5. In case the complainant does not withdraw the audit complaint or upon considering that the content of the complaint having grounds causing certain changes in audit findings or behaviors of the member of the audit team is either partially correct or completely wrong, the head of the unit in charge of the audit shall decide to meet and have a direct dialogue with the complainant, the complainee (for behavioral complaints), people with related rights and interests to clarify the content of the complaint, and seek actions to be taken according to regulations on dialogues laid down in Article 22 hereof.
Article 21. Consultation on settlement of complaints
1. During the complaint settlement process, where necessary, the person tasked with settling the complaint should consult with the involved agency, organization, unit or individual before issuing the complaint settlement decision. The consultation is carried out through proposal for establishment of the audit committee or by using a written document or by holding a meeting.
2. In case of consultation with the audit committee, the person settling the complaint should request the responsible person to verify the report on verification results or dissenting opinions; in this case, the committee's members shall enter into discussion and contribute their opinions. All contributed opinions must be recorded in the committee’s meeting minutes. The minutes shall be signed by the Chairperson, Secretary and sent to the person tasked with settling the complaint.
Article 22. Holding a dialogue
1. During the complaint settlement process, if the complainant's request and the complaint verification results remain different, the head of the unit presiding over the audit shall decide to hold a dialogue with the complainant or the complainee (for behavioral complaints), persons with related rights and obligations, relevant agencies, organizations and individuals to clarify complaint contents, complainant's requests and complaint settlement plans; the dialogue must be conducted openly and democratically.
2. The head of the unit presiding over the audit shall have to notify the complainant, the complainee (for behavioral complaints), persons with related rights and obligations, agencies, organizations, relevant individuals in writing of the time, place and content of the dialogue.
3. During the dialogue, the person presiding over the dialogue must clarify the dialogue content and the results of verification of the complaint; dialogue participants shall have the right to express their opinions and present evidences related to their complaint and claim or request.
4. The dialogue must exist in writing; the minutes must clearly state the opinions of the participants, the results of the dialogue, and be signed by the participants; in case the dialogue participants refuse to sign for certification, the reasons must be clearly stated; the minutes must be kept in the complaint case file (Form 11/KN).
5. Dialogue results serve as a basis to deal with the complaint.
Article 23. Draft decisions on settlement of an audit complaint
1. Based on verification and dialogue results, the head of the unit in charge of the audit shall draft the complaint settlement decision (Form No. 10/KN) and send it through to the complainant.
2. If the complainant withdraws the audit complaint, the complaint shall be suspended according to regulations. If the complainant refuses to withdraw the audit complaint, the following actions shall be taken:
a) If the audit team's assessment, confirmation, conclusion, recommendation, and the conclusion that the conduct or behavior of a member of the audit team is completely correct, is upheld after considering the complaint settlement results, within 05 days or not more than 07 days in case of the complicated complaint, from the date of completion of verification activities, the head of the unit presiding over the audit shall, under the order from the State Auditor General, sign and issue a decision on settlement of the audit complaint (Form No. 10/KN) and bear responsibility to the State Auditor General and before the law on the settlement inclusions.
b) Upon considering that the content of the complaint is complicated, comprising different opinions or having grounds causing changes in audit findings; upon considering that the conduct or behavior of any member of the audit team is either partially correct or completely wrong, the unit in charge of the audit must transfer all documents related to the complaint case to the General Department, the Department of Auditing Regulations and Quality Control and the Department of Legal Affairs consult with them on how to deal with the complaint.
Within the maximum duration of 10 days or 15 days in case of the complicated complaint, from the date of receipt of the documentation on the complaint case, the General Department shall be responsible for integrating counsels into a draft decision on settlement of the complaint which is submitted to the State Auditor General or the person authorized to review and issue it (Form No. 10/KN).
Article 24. Decision on settlement of an audit complaint
1. Within 02 days (not more than 04 days in case of the complicated complaint) after receipt of the documentation,
the State Auditor General or the authorized person shall sign and issue the complaint settlement decision.
2. A complaint settlement decision must include the following:
a) Date of issuance of the decision;
b) Name and address of the complainant and the State Audit Office;
c) The nature of complaint;
d) Results of verification of contents of the complaint;
dd) Dialogue results (if any);
e) Based on laws on settlement of complaints (when drafting a decision, clauses of legislative documents corresponding to each complaint content must be cited);
g) Conclusion about the complaint content (each conclusion should clarify whether the complaint content is completely right or wrong, or partially right. In the latter case, each right content of the complaint should be specified);
h) Upholding, revising or dismissing a part or the whole of audit assessment, confirmation, conclusion or recommendation that is complained of; continuing to perform or terminate the conduct or behavior that is complained of; resolving specific matters of the complaint;
i) Compensation paid to the complainant (if any);
k) Right to initiate the Court proceedings.
3. A complaint settlement decision shall be legally in force as from the signature date and must be sent promptly to the complainant and the related agency, organization or individual for enforcement.
Article 25. Revision and submission of an audit report, announcement of audit findings, results, announcement of audit conclusions or recommendations after being revised to the complainant, related agency, organization or individual
Based on the conclusion that the complaint is completely right, partially right or completely wrong, within the duration of 10 working days, the unit in charge of the audit shall revise and send an audit report, or the announcement of audit findings or results, conclusions and recommendations as follows:
1. If the complaint is completely or partially right, a part or the whole of an audit report, or an announcement of audit findings or results, conclusions and recommendations must be abolished;
2. If the complaint is completely wrong, the complainant shall be requested to strictly execute an audit report, or an announcement of audit findings or results, conclusions and recommendations.
Article 26. Delivery and public disclosure of a decision on settlement of an audit complaint
1. After achieving the results of revision of an audit report, announcement of the audit findings or results, the announcement of audit conclusions and recommendations, the State Audit Office of Vietnam shall send the complaint settlement decision and the written document on revision of the audit findings or results to the complainant, the complainee (for behavioral complaints), persons with related rights and interests (if any); for a complicated complaint case, the person tasked with settling the complaint shall invite the above-mentioned persons and representatives of related agencies and units to the office of the State Audit to announce the complaint settlement decision to them (Form No. /KN).
2. The State Audit Office shall have the option of one or several following methods of public announcement:
a) Announcement is made in the meeting;
b) Announcement is posted at the office or the front desk of the State Audit Office;
c) Announcement is broadcasted via mass media.
Article 37. Responsibilities of a subordinate unit of the State Audit Office for participation in the audit complaint settlement process
1. Responsibilities of the office of the State Audit:
a) Take charge of handling the complainant’s written document;
b) Within 02 working days, the office of the State Audit submits and issues the complainant’s written document to the unit in charge of the audit to classify, process and handle the complaint under the jurisdiction;
c) Publish the decision on settlement of the complaint in accordance with regulations.
2. Responsibilities of the unit in charge of the audit that is alleged to be a complainee:
a) Take charge of handling the written complaint; analyzing, researching, classifying; making the dossier of documents stating recommendations about settlement of the complaint;
b) Seek counsels on handling of the complaint;
c) Take charge of examining, verifying, obtaining consultative opinions and holding a dialogue with the complainant (if necessary);
d) Consolidate test, verification and dialogue results; make a report on verification results and a draft decision on settlement of the audit complaint, send the report file to the General Department, the Department of Auditing Regulations and Quality Control, and the Department of Legal Affairs, to seek their cooperation in solving the complaint;
dd) Take charge of the revision of audit findings or results; send the complaint settlement decision, the written document stating the revision of audit findings or results in case of obtaining consent from the State Auditor General.
3. Responsibilities of the Department of Auditing Regulations and Quality Control:
a) Receive the documents sent from the unit in charge of the audit;
b) Study the submitted documents and give a written opinion on the response plan proposed by the unit in charge of the audit;
c) Participate in the verification team or the audit committee (where necessary).
4. Responsibilities of the Department of Legal Affairs:
a) Receive the documents sent from the unit in charge of the audit;
b) Study the submitted documents and give a written opinion on the response plan proposed by the unit in charge of the audit;
c) Participate in the verification team or the audit committee (where necessary);
d) Give legal opinions on the handling of issues under the management responsibility of the State Auditor General, decisions and directive or administrative documents of the State Auditor General for audit complaints;
dd) Offer counsels on compensation (if any).
5. Responsibilities of the General Department:
a) Receive the documents sent from the unit in charge of the audit;
b) Study the documents; take charge of examining and verifying the documents (if any); propose the response plan;
c) Consolidate settlement plans of relevant units; draft the decision for submission to the person having competence in signing the complaint settlement decision;
d) Participate in the verification team or the audit committee (where necessary);
dd) Take charge of closely monitoring the receipt and settlement of the complaint to clearly define the responsibilities of each unit and individual under their control; advise and assist the State Auditor General to direct and promptly handle problems arising in the implementation process.
Section 5. ENFORCEMENT AND EXECUTION OF AN AUDIT COMPLAINT SETTLEMENT DECISION ALREADY HAVING LEGAL EFFECT
Article 28. Legal effect of an audit complaint settlement decision
1. The decision on settlement of an audit complaint shall have legal effect as of the signature date.
2. Once having legal effect, the audit complaint settlement decision must be in force immediately.
Article 29. Enforcement and execution of an audit complaint already having legal effect
1. Within the scope of his/her duties and powers, the State Auditor General shall direct units and individuals under his/her management to publicly announce the decision on settlement of audit complaints; enforce legally effective complaint settlement decisions; take charge of the implementation of measures to restore the legitimate rights and interests of the complainant unit, consider compensation liability and damage level as prescribed (if any); recommend other agencies or organizations to settle issues related to the execution of the complaint settlement decision (if any).
2. When the decision on settlement of an audit complaint has legal effect, the complainant shall assume the following responsibilities:
a) Collaborate with competent agencies, organizations and individuals in restoring the legitimate rights and interests that have been infringed upon;
b) Execute the audit report, the announcement of audit findings, the announcement of audit conclusions and recommendations, or behavior or conduct of the member of the audit team that is recognized to be lawful.
Article 30. Documents on settlement of an audit complaint
1. The settlement of an audit complaint must be recorded. A complaint settlement dossier or documentation comprises:
a) The complainant’s complaint form;
b) Documents and evidence provided by involved parties;
c) Minutes, record or report of examination, verification, conclusion or expertise results (if any);
d) Minutes of a dialogue (if any);
dd) Advisory opinions of the audit committee (if any);
e) Complaint settlement decision;
g) Other relevant documents.
2. All documents relating to settlement of a complaint in the dossier must be paginated in order and kept in accordance with law. In case of filing a lawsuit to the Court, they shall be transferred to the Court having appropriate jurisdiction to settle the case when needed.
3. The General Department shall be responsible for depositing documents on settlement of the audit complaint as prescribed in clause 1 of this Article.
Section 6. RESPONSE TO PETITIONS REGARDING AUDIT RESULTS OR FINDINGS AND AUDIT CONDUCTS OR BEHAVIORS
Article 31. Bases for identification of eligibilities for response to petitions regarding audit results or findings and audit conducts or behaviors
After classification prescribed in Article 16, and actions prescribed in Article 17 that are taken, if a complaint is ineligible to be handled and the request or claim made in the petition falls within the scope of responsibility for review and response of the State Audit, it shall be treated as those complaints subject to the requirement for response to petitions regarding audit findings and behaviors stipulated in point a of clause 3 of Article 18 herein.
Article 32. Procedures and processes for response to petitions regarding audit results or findings and audit conducts or behaviors
1. Handle and classify documents as prescribed in Article 16 and Article 17 herein.
2. Process documents when they are treated as those subject to the requirement for response to petitions.
3. Take charge of studying, examining and verifying the contents of the petition, and drafting the written response.
4. Signing the written response to the petition regarding audit results or findings and audit conducts or behaviors.
Article 33. Notice of response to petitions regarding audit results or findings and audit conducts or behaviors
When making a notice of non-acceptance of the settlement of an audit complaint according to Form 03/KN, the unit in charge of the audit must clearly state the reasons for not accepting the complaint settlement, i.e. identifying in which case the complaint falls; at the same time, must clearly state the content of petition of the agency or unit within the scope of responsibility for review and response of the State Audit; must specify the time limit within which the State Audit is required to send a written response to the petition provided that such time limit is 30 days, and 45 days for complicated complaints.
Article 34. Taking charge of studying, examining and verifying the contents of a petition; drafting a written response to the petition regarding audit findings and behaviors
1. With respect to the initial petition, the unit in charge of the audit shall take charge of studying, examining and verifying the contents of the petition and taking the following actions:
a) If the written response states that the assessment, confirmation, conclusion, recommendation, or the conclusion that the conduct or behavior of a member of the audit team is completely correct is, is upheld, within 05 days or not more than 07 days in case of the complicated petition, from the date of notification of response to the petition regarding audit findings or behaviors as prescribed in point a of clause 3 of Article 18 herein, the head of the unit presiding over the audit shall issue the written response to the audit recommendation and bear responsibility to the State Auditor General and before the law on contents of the response.
b) Upon considering that the content of the petition having grounds causing changes in audit findings and behaviors of a member of the audit team is partially right or completely wrong, within 10 days or 15 days in case of the complicated petition, from the date of notification of response to the petition regarding audit findings and behaviors as prescribed in point a of clause 3 of Article 18 herein, the unit in charge of the audit engagement shall compile the dossier for submission to the General Department and the Department of Auditing Regulations and Quality Control to seek their counsels on handling of this case. Each of them receives 01 set of dossier, including: The written petition of the audited unit, agency, organization and individual related to the audit; the written request sent to the State Auditor General to seek his/her answer to the petition; the draft written response to the petition of the State Audit Office; relevant documents and evidence.
Upon receipt of the dossier from the unit in charge of the audit, the General Department shall take charge of processing it before submitting the processed dossier to the State Auditor General or the person authorized by the State Auditor General who will then sign and issue the written response to the petition regarding the audit finding and behavior.
2. With respect to the second or further petitions. The unit in charge of the audit shall submit the dossier to the General Department and the Department of Auditing Regulations and Quality Control to seek their counsels on handling of the petition. Each of them shall receive one dossier, including: The written petition of the audited unit, agency, organization and individual related to the audit; the written request sent to the State Auditor General to seek his/her answer to the petition; the draft written response to the petition of the State Audit Office; relevant documents and evidence, and the dossier of the response to the initial petition. Processes and procedures shall be the same as those for handling of the initial petition.
Article 35. Responsibilities of subordinate units involved in the response to petitions regarding audit results or findings and audit conducts or behaviors
1. Responsibilities of the unit in charge of the audit
a) Take charge of studying, examining and verifying the contents of the petition; recommending responses.
b) Completely draft the written response to the petition within the time limit prescribed in Article 34 herein.
c) Provide documents and evidence relating to the contents of the petition in a timely and sufficient manner upon request.
2. Responsibilities of the Department of Auditing Regulations and Quality Control
Within 12 days, or no more than 20 days for complicated cases, from the date of receipt of the full and sufficient dossier submitted by the unit presiding over the audit, the Department of Auditing Regulations and Quality Control and the Department of Legal Affairs shall be responsible for studying the dossier and giving written comments on the response to the petitioner to the General Department for submission to the State Audit Office's leadership.
3. Responsibilities of the General Department
a) Take charge of monitoring the handling of and response to the petition under their management.
b) Within 12 days, or no more than 20 days for complicated cases, from the date of receipt of the full and sufficient dossier submitted by the unit presiding over the audit, the General Department shall be responsible for studying the dossier and drafting the written response to the petition; recommending a meeting between the leadership of the unit in charge of the audit and the leaderships of related units (or establishing a committee) where necessary.
c) Within 03 days, or no more than 05 days for complicated cases, from the date of receipt of the proposed responses of the Department of Auditing Regulations and Quality Control and the Department of Legal Affairs, the General Department shall be responsible for consolidating proposed responses to the petition and sending them through to the State Auditor General. After receipt of opinions from the State Auditor General, the General Department shall revise and finalize the response and submit the final response to seek approval and issuance of the response to the petition.
Article 36. Issuance of the written response to the petition regarding audit results or findings and audit conducts or behaviors
1. The written response must clearly conclude that each content of the petition is true, partially true or wholly false; must give conclusions that a part or all of the audit report, announcement of audit findings, announcement of audit conclusions and recommendations is kept unchanged, revised or abolished; the behavior of any member of the audit team may be continued or terminated.
2. The written response to the petition of the agency or unit shall be issued in the form of a written document issued by the State Audit Office.
3. The person signing on the audit report, announcement of audit findings, or announcement of audit conclusions and recommendations shall be responsible for signing the written response to the petition.
4. The dossier of response to the petition regarding audit results or findings and audit conducts or behaviors
Response to the petition regarding audit results or findings and audit conducts or behaviors must be recorded. The dossier of response to the petition, including:
a) Written document of the audited units, agencies, organizations and individuals involved;
b) Documents and evidence provided by involved parties;
c) Minutes, record or report of examination, verification, conclusion or expertise or dialogue results (if any);
d) Counsels of the audit committee (if any);
dd) The written response to the petition of the State Audit Office;
e) Other relevant documents.
The dossier of the first settlement must be used as a basis for the second settlement. The unit in charge of the audit shall keep the dossier of settlement of the initial petition. The General Department shall keep the dossier of settlement of the second or further petition.
Chapter III
INSTITUTION OF LEGAL PROCEEDINGS IN STATE AUDIT ACTIVITIES
Article 37. Bases for institution of legal proceedings against the decision on settlement of complaints arising from state audit activities
If decisions on settlement of complaints arising from state audit activities referred to herein do not fall into the cases specified in point a of clause 1 of Article 30 in the Law on Administrative Legal Procedures, they shall be subject to the requirement for institution of legal proceedings:
1. Decisions on settlement of complaints arising from behaviors of the head of the audit team, the head of the audit group or member of the audit team;
2. Decisions on settlement of complaints regarding audit assessment, confirmation, conclusion or recommendation of the State Audit Office, the announcement of audit findings, the announcement of conclusions and recommendations of the State Audit Office.
Article 38. Limitation period for institution of legal proceedings against the decision on settlement of complaints arising from state audit activities
Within 30 days from the date of receipt of the decision on settlement of complaints in the state audit activities, if the complainant disagrees, he/she shall have the right to initiate a lawsuit against part or all of the contents of the complaint settlement decision at the court having appropriate jurisdiction in accordance with the Law on Administrative Legal Procedures.
Article 39. State Audit Office’s participation in legal proceedings
1. When receiving the Court's notice of the acceptance of the case, the State Auditor General shall direct the transfer of the case file to the Court and give the State Audit's written advisory opinions on the lawsuit filed by the petitioner and give opinions on documents and evidence provided by the agency or unit at the Court’s request.
2. Upon receipt of the Court's decision on bringing the case to trial, the State Auditor General or the person authorized to represent the State Audit Office shall participate in court proceedings in accordance with regulations.
3. Entities and individuals participating in the court hearing, including:
a) Representative of the leadership of the unit in charge of the audit that directly related to the case;
b) Representative of the General Department;
c) Representative of the Department of Legal Affairs;
d) Representative of the Department of Auditing Regulations and Quality Control;
dd) Entities and persons directly involved in the case; others designated to participate in the court hearing.
4. Rights and obligations of the State Audit Office for participation in legal proceedings as a defendant that conform to laws on legal procedures.
Article 40. Responsibilities of units participating in filing a lawsuit
1. The unit in charge of the audit shall lead and cooperate with related units in bearing responsibility for counsels on the following:
a) Make preparations relating to the case;
b) Collect and reinforce evidence and documents;
c) Counsel and process results of solicitation of professional expertise (if any);
d) Participate in a dialogue, litigation or oral argument in the court;
dd) Counsel the appeal (where necessary);
e) Take charge of the enforcement of court judgments and decisions and take responsibility before law for the performance of such tasks; In case a court judgment or decision annuls part or the whole of the State Audit's decision on complaint settlement, within the specified time limit, the unit in charge of the audit shall have to advise on re-settling the case and adjust the audit results, send the audit report, notify the audit results, notify the adjusted audit conclusions and recommendations to the plaintiff;
g) Participate in a civil case according to the provisions of the civil procedure law in case the damage claim in the administrative case is separated for settlement.
2. The General Department shall assume the prime responsibility for, and cooperate with the unit in charge of the audit and relevant units and individuals in, performing the responsibilities specified at Points a, b, c, d, Clause 1 of this Article to assist the State Auditor General or the person authorized by the State Auditor General as the representative of the State Audit in participating in legal proceedings as prescribed.
3. The Department of Legal Affairs shall assume the prime responsibility for, and cooperate with relevant units in, consulting with the State Auditor General on the following tasks:
a) Legal issues when participating in proceedings to protect the State Audit's legitimate rights and interests in accordance with the law;
b) Opinions on legislative issues regarding the handling of issues under the management responsibility of the State Auditor General, decisions and directive or administrative documents of the State Auditor General for institution of legal proceedings;
c) Assume the prime responsibility for, or cooperate with relevant units in, handling, proposing and recommending measures to prevent and remedy the consequences of violations against laws;
d) Advise and assist the State Auditor General in managing and implementing the State's compensation liability within the scope of the State Audit Office's operations in accordance with law;
dd) Provide counsels on the rights and obligations of the State Audit, other related issues in legal proceedings from the time of lawsuit initiation, acceptance, first-instance, appellate, cassation, review and enforcement procedures for judgments and decisions of the Court.
4. Depending on specific cases, the Department of Auditing Regulations and Quality Control, other relevant units and individuals shall be responsible for providing counsels as required in Clause 1, Article 40 herein.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 41. Reporting and examination of handling of complaints and response to petitions and institution of legal proceedings
1. On a monthly, quarterly, six-monthly or yearly basis, the units affiliated to the State Audit Office shall be responsible for preparing consolidated reports on the number of complaints or petitions to sue received, processed and settled for submission to the General Department and the Department of Legal Affairs.
2. The General Department shall be responsible for collecting review reports on response to petitions and handling of audit complaints and making a general review report to the State Auditor General.
3. The Department of Legal Affairs shall be responsible for collecting review reports on institution of legal proceedings against decisions on settlement of complaints and making a general review report to the State Auditor General; assisting the State Auditor General in the state management by applying laws with respect to complaints and institution of legal proceedings in audit activities.
4. The units subordinate to the State Audit Office shall, within the ambit of their duties and powers, recommend measures to correct the handling of complaints, petitions and institution of legal proceedings in the entire audit sector; promptly detect any violations of the law and recommend possible actions to the State Auditor General.
Article 42. Implementation responsibilities
In the course of implementation hereof, if there is any difficulty or issue that arises, entities and persons may send feedbacks to the State Audit Office for proper amendment or supplementation./.
Số hiệu | 01/2021/QD-KTNN |
Loại văn bản | Quyết định |
Cơ quan | Kiểm toán Nhà nước |
Ngày ban hành | 24/02/2021 |
Người ký | Hồ Đức Phớc |
Ngày hiệu lực | |
Tình trạng |
Số hiệu | 01/2021/QD-KTNN |
Loại văn bản | Quyết định |
Cơ quan | Kiểm toán Nhà nước |
Ngày ban hành | 24/02/2021 |
Người ký | Hồ Đức Phớc |
Ngày hiệu lực | |
Tình trạng |
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