Decree No. 91/2008/ND-CP on Publicizing Audit Results and Implementation of Audit Conclusions and Recommendations by State Audit Agency

DECREE

Regarding the public disclosure of audit results and the implementation outcomes of the National Audit Office's audit conclusions and recommendations

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THE GOVERNMENT

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

Based on the Law on State Audit dated June 14, 2005; the Law on Prevention and Combating Corruption dated November 29, 2005;

Based on Resolution No. 1011/2006/NQ-UBTVQH11 dated March 30, 2006 of the Standing Committee of the National Assembly regarding audits with specific provisions for certain activities under the defense and security sectors;

Considering the proposal of the General State Auditor,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

This Decree stipulates the public disclosure of audit results and the implementation outcomes of the National Audit Office's audit conclusions and recommendations (hereinafter referred to as the public disclosure of audit results), and the responsibilities of the National Audit Office; agencies, units, organizations that have been audited; ministries, sectors, agencies, units, organizations, and individuals related to organizing the public disclosure of audit results.

Article 2. Purpose of Public Disclosure of Audit Results

The public disclosure of audit results aims to serve the inspection and supervision by state agencies, mass organizations, social organizations, and the people over budget management and use, money, and state assets; contributing to practicing thrift, combating corruption, loss, waste, detecting and preventing violations of the law; enhancing the effectiveness of budget, money, and state asset utilization.

Article 3. Principles of Public Disclosure of Audit Results

1. Providing full, timely, accurate, and lawful information about audit results.

2. The National Audit Office, agencies, units, and organizations that have been audited shall be responsible under the law for the accuracy, honesty, and completeness of the publicly disclosed audit results.

3. It is not permissible to exploit the public disclosure of audit results to affect the reputation, honor, and legitimate interests of related organizations and individuals.

Article 4. Subjects and Scope of Public Disclosure of Audit Results

1. Subjects of public disclosure of audit results include:

a) Annual audit reports;

b) Reports on the implementation of audit conclusions and recommendations;

c) Audit reports of audit missions;

d) Audit minutes.

2. The scope of public disclosure of audit results includes: documents and data on audit results, implementation outcomes of audit conclusions and recommendations, and accompanying annexes, except for the following contents:

a) Documents and data classified as state secrets according to the law;

b) Professional confidentiality of the audited unit as stipulated at point e, Clause 1, Article 12 of the Law on State Audit.

3. For the defense and security sectors, the scope of public disclosure of audit results includes: documents and data on audit results, implementation outcomes of audit conclusions and recommendations, and accompanying annexes, except for the contents specified at points a and b, Clause 2, Article 4 of this Decree and audit reports on certain activities within the defense and security sectors as stipulated in Resolution No. 1011/2006/NQ-UBTVQH11 dated March 30, 2006 of the Standing Committee of the National Assembly.

Article 5. Authority for Public Disclosure of Audit Results

1. The National Audit Office organizes the public disclosure of subjects specified at points a, b, and c, Clause 1, Article 4 of this Decree.

The content, form, and time limit for public disclosure of audit results are implemented in accordance with the provisions of this Decree.

2. Agencies, units, and organizations that have been audited must organize the public disclosure of subjects specified at points c and d, Clause 1, Article 4 of this Decree.

The form and time limit for public disclosure of audit results are implemented in accordance with the provisions of Clause 3, Article 32 of the Accounting Law and relevant regulatory legal documents.

Article 6. Forms of Publicizing Audit Results

The publicizing of audit results as prescribed in this Decree shall be carried out through the following forms:

1. Press conferences;

2. Publication in the Official Gazette and other mass media;

3. Posting on the National Audit Office’s electronic information website and its publications;

4. Provision of information upon request from authorized agencies and organizations.

Article 7. Responsibilities for Reporting on Publicized Audit Results

Organizations and individuals reporting news or articles reflecting publicized audit results must ensure accuracy, honesty, objectivity, and bear legal responsibility for the news and articles they publish according to laws on press.

Chapter II

PUBLICIZING AUDIT RESULTS AND IMPLEMENTATION OF AUDIT CONCLUSIONS AND RECOMMENDATIONS

Article 8. Contents of Publicizing Annual Audit Reports

1. Results of finalizing state budget audits and consolidated audit results within the year by the National Audit Office.

2. Audit conclusions and recommendations.

Article 9. Contents of Publicizing Reports on Implementation of Audit Conclusions and Recommendations

1. Results of implementing audit conclusions and recommendations by the National Audit Office.

2. Recommendations of the National Audit Office to competent state agencies for consideration and handling regarding the responsibility of organizations and individuals who fail to implement audit conclusions and recommendations.

Article 10. Contents of Publicizing Audit Reports of Specific Audits and Audit Minutes

Depending on the type of audit, the contents of publicizing audit reports of specific audits and audit minutes include publicizing evaluations, confirmations, conclusions, and recommendations on audited matters, except those specified in Clause 2, Article 4 of this Decree and audit reports on certain activities under the defense and security sectors as stipulated in Resolution No. 1011/2006/NQ-UBTVQH11 dated March 30, 2006 of the Standing Committee of the National Assembly.

Article 11. Forms and Time Limits for Publicizing Annual Audit Reports and Reports on Implementation of Audit Conclusions and Recommendations

1. Publicizing annual audit reports and reports on implementation of audit conclusions and recommendations shall be carried out through the forms prescribed in Article 6 of this Decree.

2. Annual audit reports and reports on implementation of audit conclusions and recommendations must be publicized within thirty days from the date the National Assembly approves the annual state budget settlement report.

Article 12. Forms and Time Limits for Publicizing Audit Reports of Specific Audits

1. Publicizing audit reports of specific audits shall be carried out through the forms prescribed in Clause 3 and Clause 4, Article 6 of this Decree.

Based on the content and nature of the audit, publicizing audit reports of specific audits may be conducted through press conferences.

2. Audit reports of specific audits must be publicized within thirty days from the date of issuance. In cases where there are objections from the audited entity regarding the audit report, the publicity period will be thirty days from the date the objection is resolved.

Article 13. Responsibilities for Organizing Publicizing of Audit Results and Implementation of Audit Conclusions and Recommendations

1. Responsibilities of the State Auditor General:

a) Organizing the publicizing of annual audit reports; reports on implementation of audit conclusions and recommendations; and audit reports of specific audits as prescribed in this Decree;

b) Determining specific forms of publicizing annual audit reports; reports on implementation of audit conclusions and recommendations; and audit reports of specific audits;

c) Chairing press conferences or authorizing the spokesperson of the National Audit Office to chair press conferences to publicize audit results and implementation of audit conclusions and recommendations of the National Audit Office.

2. Responsibilities of Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, other central agencies, Chairpersons of provincial People's Committees directly under the Central Government, and superiors of audited entities:

a) Inspecting the implementation of publicizing audit results by agencies and units under their management;

b) Handling according to their authority organizations and individuals who fail to implement or fully implement audit conclusions and recommendations of the National Audit Office; and who fail to publicize audit results as prescribed.

3. Responsibilities of audited agencies, units, and organizations:

a) Fully and promptly implementing audit conclusions and recommendations recorded in audit minutes and audit reports as prescribed in Clause 6, Article 65 of the Law on State Audit;

b) When disclosing financial information, attaching audit reports and audit minutes of the National Audit Office as prescribed in Clause 3, Article 32 of the Accounting Law and other legal documents on financial disclosure.

4. In case of errors in figures or technical mistakes that significantly alter the content of audit results, the National Audit Office, agencies, units, and organizations that have publicized audit results must promptly correct and amend such errors and publicly announce the corrections within fifteen days from the date of discovery.

Chapter III

REWARD AND VIOLATION HANDLING

Article 14. Awards

Organizations and individuals with outstanding achievements in publicizing audit results shall be rewarded according to laws on commendation and rewards.

Article 15. Handling Violations

1. Violations concerning publicizing audit results include:

a) Publicizing incompletely, inaccurately, or not in accordance with prescribed content, form, and time limit;

b) Publicizing false documents and figures;

c) Publicizing documents and figures classified as state secrets or professional secrets of audited agencies, units, and organizations as prescribed by law;

d) Reporting news or articles reflecting publicized audit results inaccurately, dishonestly, or unobjectively.

2. Agencies, units, organizations, and individuals violating the provisions on publicizing audit results as prescribed in this Decree shall be disciplined according to the severity of the violation as prescribed by laws on disciplinary measures; administratively fined according to the Government's regulations on administrative penalties in the field of state audit; or criminally prosecuted if causing damage, and required to compensate according to the law.

Chapter IV

IMPLEMENTING PROVISIONS

Article 16. Effective Date

This Decree shall take effect fifteen days after its publication in the Official Gazette.

Decision No. 03/2007/QD-KTNN dated July 26, 2007 of the State Audit Office on the Regulation on Publicizing the Results of Audits and the Implementation of Audit Conclusions and Recommendations becomes void from the date this Decree takes effect.

Article 17. Responsibility for Implementation

1. The State Audit Office shall be responsible for implementing and guiding the implementation of this Decree.

2. Ministries, sectors, localities, agencies, units, and organizations related to their functions and tasks shall cooperate with the State Audit Office to organize the publicizing of audit results and the implementation of audit conclusions and recommendations in accordance with the law and this Decree./.