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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
91/2008/ND-CP
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Hanoi,
August 18, 2008
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DECREE
ON THE PUBLICIZATION OF AUDITING
RESULTS AND OUTCOMES OF REALIZATION OF AUDITING CONCLUSIONS AND PROPOSALS OF
THE STATE AUDIT
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the June 14, 2005 Law on State Audit and the November 29, 2005
Anti-Corruption Law;
Pursuant to the National Assembly Standing Committee's Resolution No.
1011/2006/NQ-UBWQH1J of March 30, 2006, on separate auditing of a number of
defense and security activities;
At the proposal of the State Auditor General,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Governing
scope and subjects of application
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Article 2.- Purposes of
publicization of auditing results
The auditing result
publicization aims to serve the examination and supervision by state bodies,
mass organizations, social organizations and people over activities of managing
and using the state budget, money and property; to contribute to the practice
of thrift, the fight against corruption, losses and waste, the detection and
prevention of illegal acts; and to raise the efficiency of the use of state
budget, money and property.
Article 3.- Auditing
result publicization principles
1. To fully, promptly,
accurately and lawfully supply information on auditing results.
2. The State Audit and audited
agencies, units and organizations are held accountable before law for the
accuracy, truthfulness and fullness of the publicized auditing results.
3. Not to take advantage of the
auditing result publicization to affect the prestige, honor and lawful
interests of concerned organizations or individuals.
Article 4. - Objects and
scope of auditing result publicization
1. The objects of auditing
result publicization include:
a/ Annual auditing reports;
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c/ Auditing reports of audits;
d/ Auditing records.
2. The scope of auditing result
publicization covers documents and data on auditing results, outcomes of
realization of auditing conclusions and proposals and attached annexes, except
the following contents:
a/ Documents and data being
state secrets as prescribed by law;
b/ Professional secrets of
audited units as provided for at Point e, Clause 1,Article 12of the Law on
State Audit.
3. For the defense and security
domains, the scope of auditing result publicization covers documents and data
on auditing results, outcomes of realization of auditing conclusions and
proposals and enclosed annexes, except for the contents prescribed at Points a
and b, Clause 2 of this Article and reports on auditing of a number of defense
and security activities as provided for in the National Assembly Standing
Committee's Resolution No. 1011/2006/NQ-UBTVQH11 of March 30,2006.
Article 5.- Competence to
publicize auditing results
1. The State Audit organizes the
publicization of objects defined at Points a, b and c. Clause 1, Article 4 of
this Decree.
The auditing result publicization
contents, forms and time limits comply with this Decree.
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The auditing result
publicization forms and time limits comply with the provisions of Clause 3,
Article 32 of the Law on Accountancy and relevant legal documents.
Article 6.- Forms of
auditing result publication
The publicization of auditing
results under the provisions of this Decree shall be carried out in the
following forms:
1. Press briefing;
2 Announcement on "CONG
BAO" and the mass media;
3. Publicization on the State
Audit's website and publications;
4. Supply of information at the
request of competent agencies or organizations.
Article 7.- Responsibilities
in carrying reports on publicization of auditing results
Organizations and individuals
carrying reports or articles on publicization of auditing results must ensure
the accuracy, truthfulness and objectiveness and are accountable before law for
the published reports or articles according to the law on press.
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PUBLICIZATION OF AUDITING
RESULTS AND OUTCOMES OF REALIZATION OF AUDITING CONCLUSIONS AND PROPOSALS
Article 8.- Contents of
publicization of annual auditing reports
1. Results of auditing the state
budget settlement and general annual auditing results of the State Audit.
2. Auditing conclusions and
proposals.
Article 9.- Contents of
publicization of outcomes of realization of auditing conclusions and proposals
1. Out comes of realization of
auditing conclusions and proposals of the State Audit.
2. The State Audit's proposals
to competent state bodies to consider and handle organizations and individuals
that fail to realize auditing conclusions and proposals.
Article 10.- Contents of
publicization of auditing results of audits, auditing records
Depending on the auditing form
of each audit, the contents of publicization of auditing results of audits and
auditing records cover the publicization of evaluation, certification, conclusions
and proposals on the audited contents, except for the contents specified in
Clause 2. Article 4 of this Decree and reports on auditing a number of defense
and security activities prescribed in the National Assembly Standing
Committee's Resolution No. 1011/2006/NQ-UBTVQH11 of March 30, 2006.
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1. The publicization of annual
auditing reports and reports on outcomes of realization of auditing conclusions
and proposals is carried out in forms specified in Article 6 of this Decree.
2. Annual auditing reports and
reports on outcomes of realization of auditing conclusions and proposals shall
be publicized within 30 days after the date the National Assembly approves the
annual state budget settlement report.
Article 12.- Forms and
time limits of publicization of auditing reports of audits
1. The publicization of auditing
reports of audits is carried out in forms specified in Clauses' 3 and 4,
Article 6 of this Decree.
Depending on the contents and
nature of an audit, the publicization of the auditing report of that audit can
be carried out in the form of press briefing.
2. The auditing report of an
audit is publicized within 30 days after it is issued. If an auditing report is
petitioned by the audited unit, the publicization time limit will be 30 days
from the date the petition is settled.
Article 13.-
Responsibilities to organize the publicization of auditing results and outcomes
of realization of auditing conclusions and proposals
1. Responsibilities of the State
Auditor General:
a/ To organize the publicization
of annual auditing reports; reports on outcomes of realization of auditing
conclusions and proposals and auditing reports of audits under the provisions
of this Decree;
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c/ To preside over press
briefings or authorize the State Audit's spokesman to preside over press
briefings on publicization of auditing results and outcomes of realization of
auditing conclusions and proposals of the State Audit.
2. Responsibilities of
ministers, heads of ministerial-level agencies, heads of government- attached
agencies or other central agencies, presidents of provincial/municipal People's
Committees, and heads of immediate superior agencies of audited units:
a/ To check the publicization of
auditing results by agencies or units under their respective management;
b/ To handle according to their
competence organizations and individuals that fail to realize or incompletely
realize the conclusions and proposals of the State Audit; or fail to publicize
the auditing results according to regulations.
3. Responsibilities of audited
agencies, units and organizations:
a/ To fully and promptly realize
the State Audit's conclusions and proposals stated in auditing records or
auditing reports as provided for in Clause 6, Article 65 of the Law on State
Audit:
b/ Upon financial publicity, to
publicize the auditing reports and auditing records of the State Audit as
provided for in Clause 3, Article 32 of the Law on Accountancy and legal
documents on financial publicity.
3. In case of data or technical
errors, which substantially alter the contents of auditing results, the State
Audit, agencies, units or organizations that have publicized the auditing
results shall promptly make corrections and correct such errors and publicize
them within 15 days after the detection of the error.
Chapter III
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Article 14.- Commendation
Organizations and individuals
recording achievements in the publicization of auditing results will be commended
in accordance with the law on emulation and commendation.
Article 15.- Handling of
violations
1. Acts of violation related to
the publicization of auditing results include:
a/ Making publicization not in
full, not according to the prescribed contents, form or time limits;
b/ Untruthfully publicizing of
documents or data;
c/ Publicizing documents or data
being state secrets of audited agencies, units or organizations, as provided
for by law;
d/ Carrying reports or articles
on the publicization of auditing results inaccurately, untruthfully and
unobjectively.
2. Agencies, units,
organizations and individuals that breach the provisions of this Decree on
publicization of auditing results shall, depending on the nature and severity
of their violations, be disciplined in accordance with the law on disciplining;
administratively sanctioned according to the Government's regulations on
administrative sanctions in the state audit domain or be examined for penal
liability: if causing damage, they shall pay compensations according to law.
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IMPLEMENTATION
PROVISIONS
Article 16.-
Implementation effect
This Decree takes effect 15 days
after its publication in "CONG BAO."
The State Auditor General's
Decision No. 03/ 2007/QD-KTNN of July 26,2007, promulgating the Regulation on
publicization of auditing results and outcomes of realization of auditing
conclusions and proposals of the State Audit ceases to be effective on the
effective date of this Decree.
Article 17.-
Implementation responsibilities
1. The State Auditor General
shall implement and guide the implementation of this Decree.
2. Concerned ministries,
branches, localities, agencies, units and organizations shall, within the ambit
of their respective functions and tasks, coordinate with the State Audit in
organizing the publicization of auditing results and outcomes of realization of
auditing conclusions and proposals according to the provisions of law and this
Decree.
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