The first Ordinance on administrative sanctions in the State audit

On February 28, 2023, the Standing Committee of the National Assembly issues Ordinance No. 04/2023/UBTVQH15 on handling of Administrative Violations in State Audit

This is the first legal document on administrative sanctions in the State audit.

This Ordinance specifies administrative violations; sanctioning forms and levels; remedial measures; sanctioning competence and procedures, execution of administrative sanctioning decisions, and enforcement of administrative sanctioning decisions in the field of state audit.

*The first Ordinance on administrative sanctions in the State audit (Illustration)*

Administrative sanctions including warnings or fines shall be imposed for administrative violations in the state audit.

The remedial measures include:

- Forcible correction of false, inaccurate or untruthful information, documents, data, for the acts of the violation;

- Forcible refund of illicit profits (if any) earned through the commission of administrative violations in the field of state audit.
- The maximum fine to be imposed for an individual’s act of administrative violation in the field of state audit is VND 50,000,000.

- The maximum fine to be imposed for an organization’s act of administrative violation in the field of state audit is VND 100,000,000.

Ordinance No. 04/2023/UBTVQH15 takes effect on May 01, 2023.