Decree No. 91/2008/ND-CP dated August 18, 2009 of the Government on the publication of auditing results and outcomes of realization of auditing conclusions and proposals of the State Audit

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

This Decree provides for the publicization of auditing results and outcomes of realization of auditing conclusions and proposals of the State Audit (below referred to as ppublicization of auditing results), and the responsibilities of the State Audit, audited agencies, units and organizations and concerned ministries, branches, agencies, units, organizations and individuals in the publicization of auditing results.

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;

b/ Reports on outcomes of realization of auditing conclusions and proposals;

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.

2. Audited agencies, units and organizations shall organize the publicization of objects defined at Points c and d, Clause 1, Article 4 of this Decree.

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.

Chapter II

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.

Article 11.- Forms and time limits of publicization of annual auditing reports and reports on outcomes of realization of auditing conclusions and proposals

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;

b/To decide on specific forms of publicization of annual auditing reports, reports on outcomes of realization of auditing conclusions and proposals and auditing reports of audits;

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

COMMENDATION, AND HANDLING OF VIOLATIONS

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.

Chapter IV

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.