Decree No. 41/2005/NĐ-CP provides detailed regulations and guidance on implementing certain provisions of the Inspection Law.

DECREE OF THE GOVERNMENT

Detailed regulations and guidance on implementing
concerning certain provisions of the Inspection Law

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Inspection Law dated June 15, 2004;

At the proposal of the Inspector General,

DECREE:

PART I
GENERAL PROVISIONS

Article 1. Scope of application

This Decree stipulates detailed regulations and provides guidance on implementing certain provisions of the Inspection Law regarding the organization, tasks, and powers of provincial inspections, city-level inspections under the central government; district inspections, county inspections, city-level inspections under provinces; ministry inspections; department inspections; administrative inspection activities and specialized inspection activities; responsibilities of agencies, organizations, and individuals in ensuring inspection activities.

Article 2. State inspection agencies

1. Inspection agencies established according to administrative levels:

a) The Government Inspectorate;

b) Provincial Inspectors, city inspectors directly under the central government (collectively referred to as Provincial Inspectors);

c) District Inspectors, county inspectors, town inspectors, city inspectors directly under provinces (collectively referred to as District Inspectors);

2. Inspection agencies established within management agencies according to sectors and fields:

a) Ministry Inspectors, agency inspectors equivalent to ministries (collectively referred to as Ministry Inspectors);

Inspectors of agencies under the Government with functions of state management according to sectors and fields.

b) Department Inspectors.

3. State inspection agencies are directly guided by the heads of the same-level state management agencies; at the same time, they are guided and directed about work, organization, and business by the Government Inspectorate; they are guided about work and business by higher-level inspection agencies.

Article 3. Principles of inspection activities

1. Inspection activities must comply with the law; ensure accuracy, objectivity, honesty, transparency, democracy, and timeliness; not obstruct the normal operations of inspected agencies, organizations, and individuals.

2. When conducting inspections, the person issuing the inspection decision, the head of the inspection agency, the Chief of the Inspection Team, the Inspector, and members of the Inspection Team must follow the laws on inspection and bear legal responsibility for their actions and decisions.

Article 4. Responsibilities of the heads of state management agencies

The Prime Minister, Ministers, heads of agencies equivalent to ministries, heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally-administered cities, heads of specialized agencies under People's Committees of provinces and centrally-administered cities, Chairpersons of People's Committees of districts, counties, towns, and cities directly under provinces have the responsibility within their respective duties and authorities to perfect organizational structures, ensure conditions for inspection agencies to operate; regularly direct inspection activities; promptly handle conclusions and recommendations of inspection agencies.

PART II
ORGANIZATION, TASKS, POWERS OF THE
NATIONAL AUDITING ORGANIZATION

PART 1
ORGANIZATION, TASKS, POWERS OF INSPECTION AGENCIES
BY ADMINISTRATIVE LEVEL

Article 5. The Government Inspectorate

The Government Inspectorate is an agency equivalent to a ministry, responsible before the Government for performing state management over inspection work and carrying out inspection tasks and powers within the scope of the Government’s state management.

The functions, tasks, powers, and organizational structure of the Government Inspectorate are prescribed in another Decree.

Article 6. Organization of Provincial Inspectors

1. Provincial Inspectors are specialized agencies of provincial People's Committees, responsible for assisting provincial People's Committees in managing state affairs related to inspection work and performing inspection tasks and powers regarding the implementation of policies, laws, and tasks of agencies, organizations, and individuals within the scope of the provincial People's Committee's state management.

Provincial Inspectors have a Chief Inspector, Deputy Chief Inspectors, and Inspectors.

The Chairman of the provincial People's Committee appoints, dismisses, or removes Deputy Chief Inspectors of the provincial Inspectorate upon the proposal of the Chief Inspector. Deputy Chief Inspectors assist the Chief Inspector in overseeing one or more areas of work and are responsible to the Chief Inspector for the performance of assigned tasks.

The provincial Inspectorate has its own seal.

2. The organizational structure of the provincial Inspectorate includes:

a) Departments to perform the functions and tasks of the provincial Inspectorate.

b) Office.

3. The organizational structure and staffing of the provincial Inspectorate are decided by the provincial People's Committee.

Article 7. Tasks and Powers of Provincial Inspectors

1. Implement the tasks and powers prescribed in Article 18 of the Inspection Law.

2. Guide, inspect, and urge the establishment and implementation of inspection programs and plans by district inspectors and department inspectors.

3. Recommend to competent state agencies to suspend or revoke regulations contrary to the law discovered through inspection work.

4. Monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions on handling inspections by the provincial Inspectorate.

5. Participate with district People's Committees, departments, and relevant organizations in organizing the structure, staffing, systems, and policies for district inspectors and department inspectors.

6. Provide guidance on administrative inspection procedures for district inspectors and department inspectors.

Organize training sessions on inspection procedures for district inspectors and department inspectors.

7. Summarize experiences, build inspection procedures within the scope of the provincial Inspectorate's state management.

8. Summon officials and civil servants from lower-level inspection agencies; request relevant agencies and units to dispatch officials and civil servants to participate in inspection teams.

Article 8. Tasks and Powers of the Chief Inspector of the Provincial Inspectorate

1. Implement the tasks and powers prescribed in Article 19 of the Inspection Law.

2. Lead and direct inspection work for the provincial Inspectorate, district inspectors, and department inspectors within the scope of management of the provincial People's Committee.

3. Guide, inspect, and urge Chairpersons of district People's Committees and Directors of departments in establishing and implementing inspection programs and plans within the scope of management of district People's Committees and departments.

4. Recommend the Chairperson of the provincial People's Committee to handle overlapping and repetitive issues regarding inspection programs, plans, and contents within the scope of the provincial People's Committee's state management; advise the Chairperson of the provincial People's Committee to coordinate with Ministers to handle overlapping and repetitive issues regarding inspection and supervision programs, plans, and contents in the province or centrally-administered city.

5. Monitor, inspect, urge the implementation of conclusions, recommendations, and decisions on inspection within the scope of responsibility of the Chairman of the People's Committee at the district level and the Director of departments.

6. Guide and urge the Chairman of the People's Committee at the district level and the Director of departments to implement laws and regulations related to inspection.

7. Report to the Chairman of the People's Committee at the provincial level and the General Inspector on inspection work within their respective responsibilities.

8. Inspect and check the responsibility of the Chairman of the People's Committee at the district level and the Director of departments in implementing laws related to inspection.

9. Exchange and unify with the Chairman of the People's Committee at the district level and the Director of departments regarding the appointment, removal, and dismissal of the Heads of Inspection at the district level and departments and other inspection positions.

Article 9. Organization of District Inspection

1. The District Inspection is a specialized agency under the People's Committee at the district level responsible for assisting the People's Committee at the district level in state management of inspection work, performing inspection tasks and powers concerning the implementation of policies, laws, and duties of agencies, organizations, and individuals within the scope of state management of the same-level People's Committee.

The District Inspection has an Inspector-in-Chief, Deputy Inspectors-in-Chief, and Inspectors.

The Chairman of the People's Committee at the district level appoints, removes, and dismisses Deputy Inspectors-in-Chief of the District Inspection upon the proposal of the Inspector-in-Chief. Deputy Inspectors-in-Chief assist the Inspector-in-Chief in managing one or more areas of work and are accountable to the Inspector-in-Chief for the assigned tasks.

The District Inspection has its own seal.

2. The staffing of the District Inspection is decided by the People's Committee at the district level.

Article 10. Tasks and Powers of the District Inspection

1. Perform tasks and powers as prescribed in Article 21 of the Inspection Law.

2. Recommend to competent state agencies to suspend enforcement or revoke provisions contrary to the law discovered through inspection work.

3. Monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions on inspection issued by the District Inspection.

Article 11. Tasks and Powers of the Inspector-in-Chief of the District Inspection

1. Perform tasks and powers as prescribed in Article 22 of the Inspection Law.

2. Lead and direct inspection work of the District Inspection, guide and inspect inspection activities of agencies and units under the management of the same-level People's Committee.

3. Monitor and urge the Chairman of the People's Committee at the commune level and the Heads of specialized agencies under the People's Committee at the district level to implement conclusions, recommendations, and decisions on inspection within the scope of management of the People's Committee at the commune level and specialized agencies under the People's Committee at the district level.

4. Guide and urge the Chairman of the People's Committee at the commune level and the Heads of specialized agencies under the People's Committee at the district level to implement laws and regulations related to inspection.

5. Report to the Chairman of the People's Committee at the district level and the Inspector-in-Chief of the provincial level about inspection work within their respective responsibilities.

6. Inspect and check the responsibility of the Chairman of the People's Committee at the commune level and the Heads of specialized agencies under the People's Committee at the district level in implementing laws related to inspection.

PART 2
ORGANIZATION, TASKS, POWERS OF INSPECTION AGENCIES
BY SECTOR, FIELD

Article 12. Organization of Ministry Inspection

1. The Ministry Inspection is an agency under the Ministry responsible for assisting the Minister in state management of inspection work, performing administrative inspection and specialized inspection tasks and powers within the fields under the Ministry's scope of state management.

The Ministry Inspection has an Inspector-in-Chief, Deputy Inspectors-in-Chief, and Inspectors.

The Minister appoints, removes, and dismisses Deputy Inspectors-in-Chief of the Ministry Inspection upon the proposal of the Inspector-in-Chief. Deputy Inspectors-in-Chief are assigned to manage one or more areas of work and are accountable to the Inspector-in-Chief for the assigned tasks.

The Ministry Inspection has its own seal.

2. The organizational structure and staffing of the Ministry Inspection are decided by the Minister.

3. Based on functions, tasks, and requirements of state management of the Ministry and sector; the Minister and the Head of an agency equivalent to a ministry coordinate with the General Inspector to submit to the Government regulations on the organization and operation of the Ministry Inspection.

Article 13. Tasks and Powers of the Ministry Inspection

1. Perform tasks and powers as prescribed in Article 25 of the Inspection Law.

2. Recommend to competent state agencies to suspend enforcement or revoke provisions contrary to the law discovered through inspection work.

3. Monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions on inspection issued by the Ministry Inspection.

4. Summarize experiences, build inspection procedures within the scope of state management of the Ministry Inspection.

5. Summon officials and civil servants from relevant agencies and units to participate in inspection teams.

Article 14. Tasks and Powers of the Inspector-in-Chief of the Ministry Inspection

1. Perform tasks and powers as prescribed in Article 26 of the Inspection Law.

2. Recommend the Minister to handle overlapping and duplicate programs, plans, and contents of inspections and audits within the scope of the Ministry's state management; advise the Minister to coordinate with the Chairman of the People's Committee at the provincial level to resolve overlapping and duplicate programs, plans, and contents of inspections and audits in the province or centrally-administered city.

3. Monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions on inspection within the scope of responsibility of the Heads of agencies and units under the Ministry's management.

4. Guide and urge the Heads of agencies and units under the Ministry's management to implement laws and regulations related to inspection; coordinate with the Heads of agencies and units under the Ministry to direct and guide internal inspection organization and activities in those agencies and units.

5. Report to the Minister and the General Inspector about inspection work within their respective responsibilities.

6. Inspect and check the responsibility of the Heads of agencies and units under the Ministry's management in implementing laws related to inspection.

Article 15. Inspection of Agencies under the Government

Government agencies with state management functions by sector or field shall establish inspection bodies responsible for assisting the heads of state management agencies in inspection work, performing administrative inspection and specialized inspection tasks within the scope of their state management functions.

The organization, tasks, and powers of the inspection body of government agencies shall be implemented as prescribed for ministry-level inspections.

Article 16. Organization of the provincial inspection agency

1. The provincial inspection agency is an organ of the Department, responsible for assisting the Director of the Department in performing administrative inspection and specialized inspection tasks within the scope of the Director's duties and powers.

The provincial inspection agency has an Inspector General, Deputy Inspector Generals, and Inspectors.

The Director of the Department appoints, dismisses, or removes Deputy Inspector Generals of the provincial inspection agency upon the proposal of the Inspector General. Deputy Inspector Generals assist the Inspector General in overseeing one or more areas of work and are responsible for the implementation of assigned tasks.

The provincial inspection agency has its own seal.

The staffing of the provincial inspection agency is decided by the Director of the Department.

2. The provincial inspection agency is guided in administrative inspection work by the provincial inspection agency and in specialized inspection work by the ministry-level inspection agency.

3. The establishment of the provincial inspection agency is unified by the Director of the Department, who together with the Inspector General of the province submits to the Chairman of the People's Committee at the provincial level for decision.

Article 17. Tasks and powers of the provincial inspection agency

1. Perform duties and authorities as prescribed in Article 28 of the Inspection Law.

2. Propose to competent state agencies to suspend enforcement or revoke regulations found to be contrary to national legal texts through inspection work.

3. Monitor, inspect, and urge the implementation of conclusions, recommendations, and decisions on handling matters related to inspection by the provincial inspection agency.

4. Guide and inspect subordinate units under the Department to comply with legal provisions on inspection; coordinate with heads of subordinate organs and units under the Department to direct and guide internal inspection organization and activities within those organs and units.

5. Require relevant agencies and units to assign officials and civil servants to participate in inspection teams.

Article 18. Tasks and powers of the Inspector General of the provincial inspection agency

1. Perform duties and authorities as prescribed in Article 29 of the Inspection Law.

2. Lead and direct inspection work, guide and inspect the inspection activities of organs and units under the Director's jurisdiction.

3. Monitor, inspect, and urge the implementation of inspection conclusions, recommendations, and decisions within the responsibility of the heads of organs and units under the Department's management.

4. Guide and urge the heads of organs and units under the Department's management to comply with legal provisions on inspection.

5. Report to the Director of the Department and the Inspector General of the province on inspection work within their responsibilities.

6. Inspect and check the responsibility of the heads of organs and units under the Department's management in implementing laws on inspection.

CHAPTER III
INSPECTION ACTIVITIES

PART 1
ADMINISTRATIVE INSPECTION ACTIVITIES

Article 19. Inspection Programs and Plans

1. The Chief Inspector is responsible for developing inspection programs and plans to submit to the Prime Minister for approval. Inspector Generals at all levels and sectors are responsible for developing inspection programs and plans to submit to the heads of state management agencies at the same level for approval.

Chapter I sets out the inspection program and plan based on the requirements and tasks of the state management agency at the same level; the requirements for handling complaints and reports and guidance from the higher-level inspection agency.

2. In cases where it is necessary to adjust the inspection program and plan, the General Inspector, Chief Inspectors at all levels, and relevant sectors shall submit written requests to the Prime Minister and the heads of state management agencies at the same level for approval.

Within fifteen days from the date of receipt of the request, the head of the state management agency shall be responsible for reviewing, deciding, and informing the inspection agency and related agencies.

Article 20. Decision on Inspection According to Program and Plan

1. Based on the approved inspection program and plan, the General Inspector, Chief Inspectors at all levels, and relevant sectors issue inspection decisions and establish inspection teams to conduct inspections. If necessary, the head of the state management agency may issue inspection decisions and establish inspection teams to conduct inspections.

2. Prior to issuing an inspection decision, the person issuing the inspection decision shall collect necessary information and documents related to the content and objects to be inspected; determine the nature, requirements, and purpose of the inspection, estimate the time required for the inspection; select the Head of the Inspection Team, arrange team members, and prepare other conditions to serve the inspection.

Article 21. Emergency Inspection Decision

1. An emergency inspection is conducted when signs of law violations by organizations, institutions, or individuals are discovered, in accordance with the requirements for handling complaints and reports, or as assigned by the head of the state management agency.

2. The General Inspector issues an emergency inspection decision within their authority; Chief Inspectors at all levels and relevant sectors submit requests to the head of the state management agency at the same level for approval of the emergency inspection.

3. Within five days from the date of receiving the request for an emergency inspection from Chief Inspectors at all levels and relevant sectors, the head of the state management agency at the same level shall be responsible for reviewing, deciding on the inspection, and informing the Chief Inspectors at all levels and relevant sectors.

4. Based on the approval decision of the head of the state management agency, Chief Inspectors at all levels and relevant sectors issue inspection decisions and establish inspection teams to conduct inspections. If necessary, the head of the state management agency may issue inspection decisions and establish inspection teams to conduct inspections.

5. In cases where immediate inspections are needed due to discovered law violations, Chief Inspectors at all levels and relevant sectors issue inspection decisions while reporting to the head of the state management agency at the same level.

Article 22. Duration of Inspection

The duration of an inspection at each level is carried out according to Clause 1 of Article 38 of the Inspection Law, calculated from the date of announcing the inspection decision until the end of the inspection at the inspected location, excluding holidays and weekends.

Article 23. Inspection Team

1. The inspection team is established by the head of the state management agency or the head of the inspection agency to conduct inspections according to the content, objects, and deadlines specified in the inspection decision.

The inspection team includes the Head of the Inspection Team and members of the inspection team. When necessary, there may be Deputy Heads of the Inspection Team to assist the Head of the Inspection Team in performing certain assigned tasks and being accountable to the Head of the Inspection Team for the performance of these tasks.

2. The Head of the Inspection Team is accountable under the law, to the person issuing the inspection decision, and to the direct manager regarding the performance of the assigned inspection tasks. The Head of the Inspection Team has duties and powers as stipulated in Article 39 of the Inspection Law.

3. Members of the inspection team must be accountable under the law, to the Head of the Inspection Team, and to the person issuing the inspection decision regarding the performance of the assigned inspection tasks. Members of the inspection team have duties and powers as stipulated in Article 40 of the Inspection Law.

Article 24. Preparation for Inspection

1. The Head of the Inspection Team is responsible for developing a plan for conducting the inspection to be submitted to the person issuing the inspection decision for approval before the announcement of the inspection decision.

The inspection plan must clearly define the purpose, requirements, and content of the inspection; the method of conducting the inspection; and the progress schedule.

2. The Head of the Inspection Team is responsible for disseminating the plan and assigning tasks to each member of the inspection team.

Article 25. Announcement of Inspection Decision

1. Within fifteen days from the date of issuing the inspection decision, the Head of the Inspection Team is responsible for announcing the inspection decision to the inspected organization, institution, or individual. The participants in the meeting to announce the inspection decision are determined by the Head of the Inspection Team.

2. When announcing the inspection decision, the Head of the Inspection Team must clearly state the duties and powers of the inspection team, the duration of the inspection, the rights and responsibilities of the inspected party, and the planned work schedule of the inspection team with the inspected party.

The announcement of the inspection decision must be recorded in a minutes document.

Article 26. Responsibilities of Members of the Inspection Team, Head of the Inspection Team, and Person Issuing the Inspection Decision

1. During the inspection, members of the inspection team are responsible for collecting information, documents, and evidence related to the assigned tasks. The collection of information, documents, and evidence must be recorded in a minutes document specifying the source (if applicable), signatures of the collector and provider.

Members of the inspection team must report on the progress and results of the assigned tasks to the Head of the Inspection Team; if they discover issues that need immediate resolution or exceed their authority, they must report to the Head of the Inspection Team for review and decision.

2. When conducting inspections, the Head of the Inspection Team must comply with the directives of the person issuing the inspection decision, report to the person issuing the inspection decision on the progress, results of the assigned tasks, and issues exceeding their authority. If necessary, the Head of the Inspection Team may request the person issuing the inspection decision to amend or supplement the inspection plan, change members of the Inspection Team.

3. The person issuing the inspection decision is responsible for directing the Inspection Team to implement the contents and deadlines specified in the inspection decision; promptly address any recommendations from the Inspection Team; apply measures within their authority to resolve issues raised by the inspection; decide to change the Head of the Inspection Team and members of the Inspection Team when necessary.

Article 27. Requesting inspected entities to provide information, documents, reports, explanations

1. When conducting inspections, Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision have the right to request inspected entities to provide information, documents, written reports, and explanations regarding matters related to the inspection content.

2. Inspected entities have the obligation to timely, fully, and accurately provide information and documents according to the requirements of Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision, and shall bear legal responsibility for the accuracy and truthfulness of the provided information and documents.

In cases where the information and documents provided by the inspected entity are not complete, Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision have the right to request the inspected entity to submit supplementary reports.

3. Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision are responsible for properly managing, utilizing, and using information and documents for their intended purposes.

4. In cases where the inspected entity fails to provide or intentionally delays providing incomplete or inaccurate information and documents related to the inspection content, Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision shall apply measures within their authority or recommend the head of the competent state agency to apply measures against the inspected entity based on the nature and severity of the violation.

Article 28. Requesting agencies, organizations, individuals to provide information, documents related to the inspection content

1. When conducting inspections, Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision have the right to request agencies, organizations, individuals to provide information and documents related to the inspection content.

2. Agencies, organizations, individuals requested have the responsibility to timely, fully, and accurately provide information and documents according to the requirements of Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision, and shall bear legal responsibility for the accuracy and truthfulness of the provided information and documents.

In cases where the provided information and documents are not complete, Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision have the right to request agencies, organizations, individuals to provide supplementary information and documents.

3. Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision are responsible for properly managing, utilizing, and using information and documents for their intended purposes.

4. In cases where agencies, organizations, individuals fail to provide or intentionally delay providing incomplete or inaccurate information and documents related to the inspection content, Inspectors, the Head of the Inspection Team, or the person issuing the inspection decision shall apply measures within their authority or recommend the head of the competent state agency to apply measures against these agencies, organizations, or individuals.

Article 29. Sealing documents

1. When it is deemed necessary to ensure the original condition of documents, the Head of the Inspection Team has the right to decide to seal part or all of the documents related to the inspection content.

The decision to seal documents must be in writing, clearly stating the documents to be sealed, the sealing period, and the obligations of the inspected entity. In necessary cases, a record of the list of sealed documents must be established, which must be signed by the inspected entity and a representative of the Inspection Team.

2. Accessing sealed documents must be approved by the person who issued the sealing decision.

3. When it is deemed unnecessary to apply the sealing measure, the person who issued the sealing decision must immediately issue a decision to revoke that measure.

Article 30. Inventorying assets

1. When conducting inspections, if discrepancies, inconsistencies, or signs of asset misappropriation or theft are discovered between records and actual conditions, the Head of the Inspection Team or the person issuing the inspection decision decides to inventory the assets.

2. The decision to inventory assets must be in writing, specifying the content, time, location of the inventory, responsibilities of those conducting the inventory, and obligations of the inspected entity. The inventory must be recorded in a protocol detailing the participants, time, location, name, quantity, and condition of the assets. For assets requiring temporary custody by a competent authority, a written request for such custody must be made. For personal assets, the inventory must be conducted in accordance with the law.

3. When it is deemed unnecessary to apply the asset inventory measure, the person who issued the inventory decision must immediately issue a decision to revoke that measure.

Article 31. Requesting expert appraisal

When it is deemed necessary to have a professional or technical evaluation as a basis for conclusions, the Head of the Inspection Team requests the person issuing the inspection decision to decide to request an expert appraisal. The request for an expert appraisal must be in writing, specifying the requirements, content, implementation time, and the appraising agency or organization.

Agencies or organizations conducting the appraisal are responsible for the accuracy and objectivity of the appraisal results before the law.

Article 32. Temporarily suspending illegal acts

1. During the inspection process, if ongoing or imminent acts causing serious damage to national interests or the legitimate rights and interests of agencies, organizations, or individuals are discovered, the Head of the Inspection Team or the person issuing the inspection decision shall issue a decision to temporarily suspend such acts. If necessary, they may recommend the competent authority to issue a decision to suspend the illegal act.

2. The decision to temporarily suspend must be in writing, clearly stating the reasons, content, and duration of the temporary suspension. When it is deemed unnecessary to apply the temporary suspension measure, the person who issued the decision to temporarily suspend must immediately issue a decision to revoke that measure.

Article 33. Temporary detention of money, objects, licenses granted or used illegally

1. During the inspection process, if illegal funds, objects, or licenses granted or used illegally are discovered and it is necessary to immediately prevent violations of the law or to verify evidence for the conclusion and handling of cases, the Head of the Inspection Team shall propose that the competent authority issue a decision to temporarily detain such funds, objects, or licenses.

2. When it is deemed unnecessary to apply the temporary detention measure, the person who issued the decision to temporarily detain illegal funds, objects, or licenses must immediately issue a decision to revoke that measure.

Article 34. Report on the results of the inspection

1. The Head of the Inspection Team is responsible for drafting the report on the results of the inspection. The report on the results of the inspection shall include contents prescribed in Clause 1 of Article 41 of the Inspection Law.

2. The Head of the Inspection Team is responsible for soliciting opinions from members of the Inspection Team regarding the draft report on the results of the inspection. Within fifteen days from the end of the inspection, the Head of the Inspection Team must submit a written report on the results of the inspection to the person who issued the inspection decision; in case there are differing opinions between the Head of the Inspection Team and members of the Inspection Team, they must be clearly stated. The Head of the Inspection Team is responsible for the accuracy, truthfulness, and objectivity of the content of the inspection results.

3. In cases where additional clarification is needed to serve the preparation of the report on the results of the inspection, the Head of the Inspection Team has the right to request the inspected entity to explain and clarify.

Article 35. Conclusion of the inspection, inspection file

1. After receiving the report on the results of the inspection, the person who issued the inspection decision is responsible for reviewing the content of the report and signing the conclusion of the inspection.

During the process of issuing the conclusion of the inspection, the person who issued the inspection decision has the right to request the Head of the Inspection Team, members of the Inspection Team to report, and request the inspected entity to explain to further clarify issues necessary for the issuance of the inspection conclusion.

If necessary, the person who issued the inspection decision may require the Inspection Team to conduct supplementary inspections to further clarify certain issues. The results of the supplementary inspection must be reported in writing and serve as the basis for issuing the inspection conclusion document.

2. Before issuing the formal conclusion, if deemed necessary, the person who will issue the inspection conclusion may send the draft inspection conclusion to the inspected entity. The inspected entity has the right to explain issues not agreed upon with the content of the draft inspection conclusion. The explanation of the inspected entity must be made in writing and supported by evidence to prove their explanation.

Based on the report on the results of the inspection, after considering the explanations of the inspected entity, the person who issued the inspection decision issues the inspection conclusion document. The inspection conclusion document must include contents as prescribed in Clause 1 of Article 43 of the Inspection Law.

3. The person who issued the inspection conclusion is responsible for announcing or sending the inspection conclusion to the inspected entity. In cases where necessary, the announcement of the inspection conclusion may be delegated to the Head of the Inspection Team. The announcement of the inspection conclusion is recorded in a protocol.

4. The inspection conclusion is sent to those persons as prescribed in Clause 3 of Article 43 of the Inspection Law.

5. The inspection must be documented in a file. The Head of the Inspection Team is responsible for preparing and transferring the inspection file to the agency that issued the inspection decision. The preparation, management, and use of the inspection file are carried out according to the provisions of Article 56 of the Inspection Law.

Article 36. Recovery of money or property seized, used illegally, or lost due to unlawful acts

1. When there is sufficient basis to conclude that money or property was seized, used illegally, or lost due to unlawful acts committed by the inspected entity, the person who issued the inspection decision shall issue a recovery decision. The recovery decision shall clearly state the money or property to be recovered, the responsibilities of the implementing agency, the time frame for implementation, and the responsibilities of the inspected entity.

The person who issued the inspection decision shall carry out the seizure of money or property according to the law or hand over to the competent agency to seize and manage the money or property.

2. The inspected entity whose money or property is seized must strictly comply with the recovery decision. In cases of non-compliance or non-strict compliance, depending on the nature and severity of the violation, disciplinary action, administrative penalties, or criminal prosecution may be imposed.

3. The person who issued the recovery decision is responsible for organizing its implementation, monitoring, inspecting, and urging the implementation of the recovery decision.

PART 2
SPECIALIZED INSPECTION ACTIVITIES

Article 37. Decision on specialized inspection according to the program and plan

1. Based on the inspection program and plan approved by the Minister or Department Director, the Chief Inspector of the Ministry or Department shall issue the inspection decision and establish an Inspection Team to conduct the inspection or assign specialized Inspectors to perform the inspection tasks. If necessary, the Minister or Department Director shall issue the inspection decision and establish the Inspection Team.

2. In cases where the Chief Inspector assigns tasks to specialized Inspectors to conduct independent inspections, the assignment must be in writing, clearly stating the scope, tasks, and timeframe for conducting the inspection.

Article 38. Decision on sudden specialized inspection

1. A sudden specialized inspection is conducted when signs of law violations by agencies, organizations, or individuals are detected; at the request of complaint or accusation resolution, or assigned by the head of the state management agency.

2. The Chief Inspector of the Ministry or Department shall submit to the Minister or Department Director for approval of the decision on sudden specialized inspection.

Within three days from the date of receipt of the proposal, the Minister or Department Director shall approve and notify the Chief Inspector of the Ministry or Department.

3. On the basis of the approval decision of the Minister, Director of Department, Head of the Ministry's Inspectorate, or Head of the Department's Inspectorate, they issue an inspection decision and establish an Inspection Team to carry out the inspection. In cases where necessary, the Minister or Director of Department may issue an inspection decision and establish an Inspection Team.

Based on the report of the inspection results, the Minister or Director of Department may authorize the Head of the Ministry's Inspectorate or the Head of the Department's Inspectorate with the Inspection Team to issue an inspection conclusion.

4. In cases where a violation of the law that needs to be promptly stopped is discovered, the Head of the Ministry's Inspectorate or the Head of the Department's Inspectorate shall issue an inspection decision and immediately report to the Minister or Director of Department.

5. In urgent cases requiring immediate action to stop and handle violations, Inspectors may apply measures within their authority to handle violations of the law, while immediately reporting to the Head of the Inspectorate and bearing responsibility under the law for the measures taken.

Article 39. Specialized Inspection Team

A specialized Inspection Team is established to conduct specialized inspections in accordance with the provisions of Article 23 of this Decree.

Article 40. Authority of Inspectors, Heads of Specialized Inspection Teams, and Decision-makers for Specialized Inspections

During specialized inspections, specialized Inspectors have the right to apply measures within their authority as stipulated in Article 50 of the Inspection Law and Articles 27 and 28 of this Decree.

The Head of a specialized Inspection Team has the right to apply measures within their authority as provided in Article 49 of the Inspection Law and Articles 27, 28, 29, 30, and 32 of this Decree.

The decision-maker for specialized inspections has the right to apply measures within their authority as provided in Article 52 of the Inspection Law and Articles 27, 28, 30, 31, 32, 33, and 35 of this Decree.

Article 41. Duration of Specialized Inspections

The duration of a specialized inspection, as specified in Article 48 of the Inspection Law, is calculated from the date of publication of the inspection decision until the end of the inspection at the inspected location, excluding holidays and weekends.

Article 42. Report on Inspection Results, Specialized Inspection Conclusions

The preparation of reports on inspection results and specialized inspection conclusions is carried out in accordance with the provisions of Article 51 of the Inspection Law and Articles 34 and 35 of this Decree.

PART IV
RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS, AND INDIVIDUALS IN THE IMPLEMENTATION OF INSPECTION CONCLUSIONS
IN ENSURING INSPECTION ACTIVITIES

Article 43. Responsibilities of the Decision-maker for Inspections

1. When issuing an inspection conclusion document, the decision-maker for inspections must comply with the provisions of Article 43 of the Inspection Law; recommendations for handling must clearly specify the target, time frame, and responsibilities of relevant agencies, units, and individuals.

2. In cases where it is necessary to apply measures to recover money or assets as stipulated in point i, Clause 1, Article 42 of the Inspection Law, the agency responsible for the decision-maker for inspections shall process and organize the implementation of the handling decision.

If the inspected entity fails to implement within the prescribed period, the decision-maker for inspections shall request the State Treasury, the State Bank where the inspected entity has an account to apply measures within their authority to recover according to the law. For assets, they shall request competent authorities to recover and handle according to the law.

3. Monitor, inspect, and urge the implementation of inspection conclusions, recommendations, and handling decisions.

Article 44. Responsibilities of the heads of state management agencies

Within fifteen days from the date of the inspection conclusion, the head of the state management agency must consider and handle the inspection conclusion and bear the following responsibilities:

1. Issue a decision within their authority to impose administrative or economic disciplinary measures against agencies, organizations, or individuals who violate the law and organize the implementation of such decisions.

2. Require the heads of subordinate agencies or units to take administrative or economic disciplinary measures against agencies, organizations, or individuals who violate the law and report the results of implementing these requirements.

3. Apply measures within their authority to correct and address weaknesses in management work or recommend competent state agencies to amend, supplement, and perfect mechanisms, policies, and laws.

4. Notify the inspection agency that issued the inspection conclusion about the results of considering and handling the inspection conclusion.

Article 45. Responsibilities of Agencies, Organizations, and Individuals Subject to Inspections

Upon receiving inspection conclusions or handling decisions, agencies, organizations, or individuals subject to inspections must strictly implement the contents and deadlines of the requirements and handling decisions, and report the implementation to the inspection agency and the direct supervisory agency.

If agencies, organizations, or individuals subject to inspections fail to implement or implement inadequately the requirements and handling decisions, the inspection decision-making agency shall require the head of the direct supervisory agency of the inspected entity to apply measures within their authority to compel the inspected entity to implement.

If agencies, organizations, or individuals subject to inspections intentionally fail to implement or if the head of the direct supervisory agency of the inspected entity is negligent or deliberately covers up, they will be subject to disciplinary action, administrative penalties, or criminal prosecution depending on the nature and severity of the violation.

Article 46. Responsibilities of Agencies, Organizations, and Individuals Related to Implementing Inspection Conclusions and Handling Decisions

Within ten days from the date of receipt of the request from the inspection agency or state management agency, within the scope of their duties and powers, related agencies, organizations, or individuals must take measures to fulfill their responsibilities determined in the inspection conclusions and handling decisions and report the results to the requesting agency.

Article 47. Responsibilities of the Head of the State Management Agency in Organizing and Directing Inspection Activities

1. Lead and direct inspection activities, bear responsibility to higher-level agencies for inspection work within their management scope.

2. Strengthen organizational structure, appoint inspector positions; assign capable and virtuous staff to inspection work.

3. BASED ON THE MANAGEMENT REQUIREMENTS OF MINISTRIES AND LOCAL AUTHORITIES AND THE WORK PROGRAMS OF SUPERIOR AUDITING ORGANIZATIONS, DIRECT THE DEVELOPMENT AND APPROVAL OF AUDIT PROGRAMS AND PLANS FOR SUBORDINATE AUDITING ORGANIZATIONS UNDER DIRECT MANAGEMENT.

4. REGULARLY HEAR REPORTS FROM SUBORDINATE AUDITING ORGANIZATIONS UNDER DIRECT MANAGEMENT AND SUBMIT PERIODIC REPORTS TO SUPERIOR STATE ADMINISTRATIVE AUTHORITIES ON AUDIT ACTIVITIES. PROMPTLY RESOLVE DIFFICULTIES AND OBSTACLES IN AUDIT ACTIVITIES; HANDLE OVERLAPPING AND DUPLICATE AUDIT AND INSPECTION ACTIVITIES WITHIN THEIR SCOPE OF MANAGEMENT.

5. PROMPTLY REVIEW AND PROCESS AUDIT CONCLUSIONS.

6. REGULARLY AUDIT AND INSPECT THE RESPONSIBILITY OF ORGANIZATIONS, UNITS, AND INDIVIDUALS UNDER DIRECT MANAGEMENT IN COMPLYING WITH LAWS ON AUDIT.

7. RESOLVE COMPLAINTS AND ACCUSATIONS REGARDING AUDIT ACCORDING TO LEGAL PROVISIONS.

8. ENSURE FUNDS AND WORKING CONDITIONS FOR AUDITING ORGANIZATIONS.

Article 48. ESTABLISH, MANAGE, AND USE AUDIT OPERATIONAL FUNDS

1. STATE AUDITING ORGANIZATIONS MAY USE OPERATIONAL FUNDS TO SUPPORT AUDIT ACTIVITIES AS PROVIDED BY LAW.

2. STATE AUDITING ORGANIZATIONS SHALL INCLUDE AUDIT OPERATIONAL FUNDS IN ANNUAL BUDGET PROJECTIONS FOR APPROVAL BY AUTHORIZED AUTHORITIES.

3. IF FUNDS ARE RECOVERED FOR THE STATE BUDGET DURING AUDITS FROM ILLEGAL EMBEZZLEMENT OR THEFT, THE STATE AUDITING ORGANIZATION IS ENTITLED TO RETAIN A PORTION OF THE RECOVERED FUNDS TO SUPPLEMENT AUDIT OPERATIONAL FUNDS.

4. THE MINISTER OF FINANCE AND THE HEAD OF THE AUDITING BODY SHALL ISSUE GUIDELINES ON THE ESTABLISHMENT, MANAGEMENT, AND USE OF AUDIT OPERATIONAL FUNDS.

Article 49. RESOLUTION OF COMPLAINTS IN AUDIT ACTIVITIES

1. IF THE AUDITED PARTY HAS GROUNDS TO BELIEVE THAT THE DECISIONS OR ACTIONS OF THE LEADER OF THE AUDIT TEAM, AUDITORS, OR OTHER MEMBERS OF THE AUDIT TEAM ARE CONTRARY TO THE LAW, THE PERSON ISSUING THE AUDIT DECISION SHALL BE RESPONSIBLE FOR REVIEWING AND RESOLVING THE COMPLAINT.

2. IF THE AUDITED PARTY HAS GROUNDS TO BELIEVE THAT THE AUDIT CONCLUSION OR DECISION IS CONTRARY TO THE LAW, THE HEAD OF THE AUDITING ORGANIZATION OR THE HEAD OF THE STATE ADMINISTRATIVE ORGANIZATION THAT MADE THE CONCLUSION OR DECISION SHALL BE RESPONSIBLE FOR REVIEWING AND RESOLVING THE COMPLAINT.

3. IF THE HEAD OF THE STATE ADMINISTRATIVE ORGANIZATION OR THE HEAD OF THE AUDITING ORGANIZATION HAS ALREADY RESOLVED THE COMPLAINT BUT THE PARTY CONTINUES TO COMPLAIN, THE RESOLUTION SHALL BE HANDLED ACCORDING TO THE LEGAL PROVISIONS ON COMPLAINTS AND ACCUSATIONS.

Article 50. RESOLUTION OF ACCUSATIONS IN AUDIT ACTIVITIES

ACCUSATIONS AGAINST VIOLATIONS OF THE LAW BY THE LEADER OF THE AUDIT TEAM, AUDITORS, OR OTHER MEMBERS OF THE AUDIT TEAM SHALL BE HANDLED BY THE HEAD OF THE DIRECT SUPERVISORY ADMINISTRATIVE ORGANIZATION. ACCUSATIONS AGAINST VIOLATIONS OF THE LAW BY THE PERSON ISSUING THE AUDIT DECISION SHALL BE HANDLED BY THE HEAD OF THE IMMEDIATE SUPERIOR ADMINISTRATIVE ORGANIZATION. THE AUTHORITY, PROCEDURE, AND PROCEDURES FOR HANDLING ACCUSATIONS SHALL BE IMPLEMENTED ACCORDING TO THE LEGAL PROVISIONS ON COMPLAINTS AND ACCUSATIONS. ACCUSATIONS OF CRIMES SHALL BE EXAMINED AND HANDLED BY THE PROSECUTORIAL BODIES ACCORDING TO THE LEGAL PROVISIONS.

Article 51. Handling Violations

1. IF THE PERSON ISSUING THE AUDIT DECISION, THE LEADER OF THE AUDIT TEAM, AUDITORS, OR OTHER MEMBERS OF THE AUDIT TEAM ENGAGE IN ANY OF THE FOLLOWING ACTIONS, THEY SHALL BE DISCIPLINED OR PROSECUTED CRIMINALLY DEPENDING ON THE NATURE AND GRAVITY OF THE VIOLATION, AND SHALL BE REQUIRED TO COMPENSATE FOR DAMAGES ACCORDING TO THE LEGAL PROVISIONS IF DAMAGE IS CAUSED:

a) ABUSE OF AUDIT POSITION AND POWERS TO COMMIT ILLEGAL ACTS, HARASSMENT, OR CAUSE DIFFICULTIES AND INCONVENIENCES TO THE AUDITED PARTY;

b) CONDUCT AUDITS OUTSIDE THE SCOPE, CONTENT, AND AUTHORITY STATED IN THE AUDIT DECISION;

c) INTENTIONALLY ISSUE FALSE CONCLUSIONS, MAKE ILLEGAL DECISIONS, OR COVER UP FOR THOSE WHO VIOLATE THE LAW;

d) DISCLOSE INFORMATION OR DOCUMENTS RELATED TO THE AUDIT BEFORE THE OFFICIAL CONCLUSION IS MADE.

2. IF THE AUDITED ORGANIZATION, ORGANIZATION, OR INDIVIDUAL ENGAGES IN ANY OF THE FOLLOWING ACTIONS, THEY SHALL BE DISCIPLINED, FINED, OR PROSECUTED CRIMINALLY DEPENDING ON THE NATURE AND GRAVITY OF THE VIOLATION, AND SHALL BE REQUIRED TO COMPENSATE FOR DAMAGES ACCORDING TO THE LEGAL PROVISIONS IF DAMAGE IS CAUSED:

a) FAIL TO PROVIDE INFORMATION OR DOCUMENTS, PROVIDE INACCURATE OR UNTRUTHFUL INFORMATION, OR SEIZE AND DESTROY DOCUMENTS OR EVIDENCE RELATED TO THE AUDIT;

b) OPPOSE, OBSTRUCT, BRIBE, RETALIATE, OR PERSECUTE AUDITORS OR INFORMATION PROVIDERS; CAUSE DIFFICULTIES FOR THE AUDIT;

c) Slander or falsely accuse AUDITORS.

3. IF THE ASSOCIATED ORGANIZATION, ORGANIZATION, OR INDIVIDUAL ENGAGES IN ANY OF THE FOLLOWING ACTIONS, THEY SHALL BE DISCIPLINED, FINED, OR PROSECUTED CRIMINALLY DEPENDING ON THE NATURE AND GRAVITY OF THE VIOLATION, AND SHALL BE REQUIRED TO COMPENSATE FOR DAMAGES ACCORDING TO THE LEGAL PROVISIONS IF DAMAGE IS CAUSED:

a) FAIL TO PROVIDE INFORMATION OR DOCUMENTS, PROVIDE INACCURATE OR UNTRUTHFUL INFORMATION, OR SEIZE AND DESTROY DOCUMENTS OR EVIDENCE RELATED TO THE AUDIT;

b) OPPOSE, OBSTRUCT, BRIBE, OR RETALIATE AGAINST AUDITORS OR INFORMATION PROVIDERS; CAUSE DIFFICULTIES FOR THE AUDIT;

c) ILLEGALLY INTERFERE WITH AUDIT ACTIVITIES.

CHAPTER V
IMPLEMENTING PROVISIONS

Article 52. INTERNAL AUDIT ORGANIZATION IN STATE ORGANIZATIONS, PUBLIC SERVICE UNITS, STATE ENTERPRISES

GOVERNMENT AGENCIES AND SPECIALIZED DEPARTMENTS OF PROVINCE PEOPLE'S COMMITTEES SHALL NOT BE AUTHORIZED TO ESTABLISH INTERNAL AUDIT ORGANIZATIONS OR APPOINT STAFF TO PERFORM INTERNAL AUDIT TASKS TO ASSIST THE HEADS OF ORGANIZATIONS, UNITS, OR STATE ENTERPRISE LEADERS IN CARRYING OUT AUDIT AND INSPECTION TASKS.

BASED ON THE PROVISIONS OF THE AUDIT LAW AND THIS DECREE, THE HEADS OF ORGANIZATIONS, UNITS, AND STATE ENTERPRISE LEADERS SHALL BE RESPONSIBLE FOR ESTABLISHING AND DIRECTING AUDIT ACTIVITIES WITHIN THEIR ORGANIZATIONS, ENTERPRISES, AND UNITS.

Article 53. Effectiveness

THIS DECREE SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE AND SHALL REPLACE DECREE NO. 244/HĐBT OF JUNE 30, 1990, ISSUED BY THE COUNCIL OF MINISTERS ON THE ORGANIZATION OF THE NATIONAL AUDIT SYSTEM AND MEASURES TO ENSURE AUDIT ACTIVITIES.

All previous regulations contrary to this Decree are hereby abolished.

Article 54. Responsibility for Implementation

The General Inspector shall guide the implementation of this Decree.

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities, Heads of agencies, units, and individuals related to this matter are responsible for implementing this Decree./.