On July 6, 2023, State Auditor General Mr. Ngo Van Tuan signed Decision No. 10/2023/QD-KTNN on promulgation of the Regulation on complaints, appeals and institution of legal proceedings in state audit activities.
This Regulation stipulates complaints and settlement of complaints, appeals and settlement of appeals in the State Audit Office of Viet Nam’s (SAV) activities, and the institution of legal proceedings and participation in administrative procedures at the Court in accordance with the law.
This Regulation is applicable to SAV’s subordinate units, audit delegations, relevant SAV’s organizations and individuals; Audited units, agencies, organizations and individuals involved in audit activities exercising the right to complain, appeal and institute legal proceedings; Other relevant agencies, organizations and individuals.
Under the Regulation, a complaint in the state audit activities is the complainant's implementation of procedures prescribed by law, requesting the Auditor General to review the acts of the head of the audit delegation, leaders of the audit teams, members of the audit delegation (audit acts); review the assessment, confirmation, conclusions and recommendations in the audit report, announcement of audit results, announcement of SAV’s conclusions and recommendations (audit results) and review the administrative sanctions for violations in the field of state audit (sanctions) when there are grounds that the audit acts, audit results and sanctions are illegal, infringing upon the complainant’s legitimate rights and interests.
Complaint settlement in state audit activities means SAV's implementation of the procedures for accepting, verifying, concluding and making decisions on complaint settlement.
Appeals in state audit activities are the appealant's request to the Auditor General to review the audit acts, audit results and sanctions when the appealant believe that the audit acts, audit results and santions are not correct, not objective, not appropriate to specific circumstances or reality, and have no conditions for implementation.
Appeal settlement in state audit activities means SAV’s implementation of the procedures to respond to the appealant.
Instituting legal proceedings in state audit activities means that the complainant exercises the right to take legal action against a part or all of the contents of a decision on complaint settlement in state audit activities at a court of competent jurisdiction in accordance with the Law on Administrative Procedures when disagreeing with the decision on complaint settlement in state audit activities.
Complaint and complaint settlement in state audit activities
The Regulation clearly states that complaints shall be lodged in written form to the Auditor General, accompanied by additional information and evidence (if any) proving that the complaint is well-founded and legitimate. Agencies, organizations and units shall make complaints through their legal representatives.
The limitation period for complaints is implemented according to the provisions of Clause 4, Article 69 of the Law on State Audit on complaints and complaint settelement in state audit activities (amended and supplemented in 2019).
Cases in which complaints are not accepted include the followings: Audit results, audit acts and penalties are not directly related to the legitimate rights and interests of the complainant; The complainant does not provide information or evidence (if any) to prove that his/her complaint is well-founded and legitimate; Unauthorized representative make the complaint; Complaint is not made in the complaint form as prescribed in Article 5 of this Regulation; Complaint has no signature or seal (if any) of the complainant; Complaint about audit results, sanctions not issued by SAV or complaint about acts that are not part of duties and official duties according to the provisions of law; The limitation period for making an audit complaint has expired as prescribed without a plausible reason; Complaint has had a decision of complaint settlement or the complainant withdraws the complaint form.
The complaint settlement process includes the following steps: Accepting complaint settlement form; Examine and verify complaint contents; Report on results of verification of complaint content; Organize communication through dialogue; Decide to settle the complaint; Send complaint settlement decision.
Complaint settlement must be documented. Complaint settlement documents include the followings: Complaint form; Documents and evidence provided by relevant parties; Minutes of inspection, verification, conclusion, and appraisal results (if any); Minutes of dialogue organization (if any); Advisory opinions of the Council (if any); The decision to settle complaints; Other relevant documents.
Complaint settlement documents must be numbered by page in document order and archived according to the provisions of law and of SAV. In case the complainant initiates an administrative litigation at Court, the file will be transferred to the Court of competent jurisdiction for resolution upon request.
Appeals and appeal settlement in state audit activities
Appeals in audit activities must be lodge in written forms, for example: an appeal form; a written explanation or request for review of audit results, sanctions, audit acts; appeal in the report on the implementation of audit conclusions and recommendations.
The appeal document must include the following main contents: Date, month and year of the document; Name and address of the appealant; Contents of the appeal; The reason for the appeal; Signature and seal (if any) of the appealant; Other attached papers and documents (if any).
The maximum time limit for settling appeals in state audit activities shall not exceed 30 days, and in complicated cases shall not exceed 45 days from the date of receiving the written appeal form.
Institution of legal proceedings in state audit activities
The decision on complaint settlement in state audit activities subject to the requirement for institution of legal proceedings includes the followings: Decision on complaint settlement regarding the act of the head of the audit delegation, the leader of the audit team, and the members of the audit delegation; Decision on complaint settlement regarding SAV's assessments, confirmations, conclusions and recommendations in the audit report, announcement of audit results, and announcement of SAV's conclusions and recommendations; Decision on complaint settlement regarding administrative sanctions for violations in the field of state audit.
The limitation period for instituting legal proceedings against a decision on complaint settlement in the state audit activities is 30 days from the date the complainant receives the decision on complaint settlement in the state audit activities.
In case the Court accepts the claimant's case in accordance with the law, SAV is responsible for transferring the case file to the Court within 10 working days from the date of receiving the Court's request.
SAV shall appoint a representative to participate in legal proceedings at the Court in accordance with the provisions of the law.
SAV’s participants in the Court sessions shall include the followings: Representative of leaders from the units in charge of the audit that is directly related to the case; Representative of leaders from Department of General Affairs; Representative of leaders from Department of Legal Affair; Representative of leaders from Department of Audit Policy and Quality Control; Representatives of leaders from other relevant units and individuals appointed to attend.
SAV’s rights and obligations for participation in legal proceedings as a defendant are implemented in accordance with laws on Administrative Procedures.
This Regulation takes effect from the date of signing and replaces Decision No. 01/2021/QD-KTNN dated February 24, 2021 of the Auditor General promulgating regulations on complaints, institution of legal proceedings and response to petitions in state audit activities./.