Decision 10/2023/QD-KTNN on complaints, recommendations, and lawsuits in state audit activities.

DECISION

ISSUING REGULATIONS ON COMPLAINTS, RECOMMENDATIONS, AND LAWSUITS IN STATE AUDIT ACTIVITIES

Based on the Law on State Audit dated June 24, 2015 and the Law amending and supplementing a number of articles of the Law on State Audit dated November 26, 2019;

Based on the Law on Complaints dated November 11, 2011;

Based on the Law on Administrative Procedure dated November 25, 2015;

Based on the Law on Promulgation of Legal Documents dated June 22, 2015; and the Law amending and supplementing a number of articles of the Law on Promulgation of Legal Documents dated June 18, 2020;

Based on the Ordinance on Sanctions for Administrative Violations in the Field of State Auditing dated February 28, 2023;

As requested by the Director of the Legal Department;

The State Audit Office has issued a Decision on Regulations on complaints, recommendations, and lawsuits in state audit activities.

Article 1. Attached to this Decision is the Regulation on complaints, petitions, and lawsuits in state audit activities.

Article 2. This Decision takes effect from the date of signing and replaces Decision No. 01/2021/QD-KTNN dated February 24, 2021 of the State Auditor General promulgating regulations on complaints, lawsuits and responses to recommendations in state audit activities..

Article 3. Heads of units under the State Audit Office, State Audit Teams, audited units, agencies, organizations, and individuals involved in audit activities, and other relevant organizations and individuals are responsible for implementing this Decision.

 

Recipients: - Party Central Committee Secretariat; – The Speaker of the National Assembly and the Deputy Speakers of the National Assembly; – President, Vice President; - Prime Minister, Deputy Prime Ministers; – Standing Committee of the National Assembly; – Central Office and Committees of the Party; - Goverment office; - National Council and Committees of the National Assembly; - Ministries, Ministerial-level agencies, Government-attached agencies; – People's Councils and People's Committees of provinces and centrally-administered cities; – Supreme People's Procuratorate, Supreme People's Court; – Ministry of Justice (Department of Legal Document Review); - Announcement; – Leaders of the State Audit Office; units directly under the State Audit Office; - Saved: VT, PC Department.

STATE AUDIT OFFICE Ngo Van Tuan

 

REGULATIONS

COMPLAINTS, RECOMMENDATIONS, AND LAWSUITS IN STATE AUDIT ACTIVITIES
(Issued together with Decision No. 10/2023/QD-KTNN dated July 5, 2023 of the State Audit Office of Vietnam)

Chapter I

GENERAL RULES

Article 1. Scope of application

This regulation governs the handling and resolution of complaints, petitions, and petition resolution in state audit activities; and regulates the initiation of lawsuits and participation in administrative proceedings in court as prescribed by law.

Article 2. Scope of Application

1. Subordinate units of the State Audit Office, State Audit Teams (hereinafter referred to as Audit Teams), and related organizations and individuals under the State Audit Office.
2. The audited entity, agencies, organizations, and individuals involved in the audit activity have the right to file complaints, make recommendations, and initiate legal proceedings.
3. Other relevant agencies, organizations, and individuals.

Article 3. Explain words

In this Regulation, the following terms are understood as follows:

1. Complaints in state audit activities This refers to the process by which a complainant follows legally prescribed procedures to request the State Auditor General to review the actions of the Head of the Audit Team, the Team Leader, and members of the Audit Team (hereinafter referred to as audit actions); to review the assessments, confirmations, conclusions, and recommendations in the audit report, audit results notification, and conclusions and recommendations notification of the State Audit Office (hereinafter referred to as audit results); and to review the decision on administrative sanctions in the field of state auditing (hereinafter referred to as sanction decisions) when there are grounds to believe that the audit actions, audit results, and sanction decisions are unlawful and infringe upon their legitimate rights and interests.
2. Complainants and petitioners in state audit activities. The audited entity, agency, organization, or individual involved in the audit activity has the right to file complaints and make recommendations.
3. Resolving complaints in state audit activities. This involves the State Audit Office carrying out the procedures for receiving, verifying, concluding, and making decisions on resolving complaints.
4. Recommendations in the State Auditing Activities This refers to the process by which a petitioner requests the State Auditor General to review an audit practice, audit results, and penalty decision when they believe that such practice, results, and penalty decision are incorrect, biased, inappropriate to the specific circumstances or reality, or impractical.
5. Resolving complaints in auditing activities nhà nước This involves the State Audit Office carrying out the procedures to respond to the petitioner.
6. Lawsuits in state audit activities This refers to the exercise by which a complainant exercises their right to sue over part or all of the content of a decision resolving a complaint in a state audit activity at a competent court, as stipulated in the Administrative Procedure Law, when they disagree with the decision resolving the complaint in the state audit activity.

Article 4. Receiving, classifying, and processing complaints and petitions.

1. Receiving documents
2. a) Complaints and petitions are received from the following sources: sent to the leaders of the State Audit Office and its affiliated units; sent through the agency's document office; submitted directly at the citizen reception location; or through other legal forms.
3. b) In cases where written complaints or petitions are sent to the unit in charge of the audit whose audit conduct, audit results, or penalty decision is being complained about (hereinafter referred to as the unit in charge of the audit), the unit in charge of the audit shall receive, classify, and process them.
4. c) In cases where complaints or petitions are sent to an entity not in charge of the audit, the receiving entity or individual is responsible for forwarding them to the State Audit Office within one working day. Within one working day, the State Audit Office is responsible for submitting the matter to the Auditor General for consideration and processing, and then forwarding it to the entity in charge of the audit and relevant units for research, classification, and handling.
5. Text classification
6. a) Classification based on document content includes: complaints and denunciations; petitions and feedback; and documents containing various different contents.
7. b) Classification based on processing conditions includes: eligible for processing and ineligible for processing.
8. c) Classification by jurisdiction includes: documents within the jurisdiction of the State Audit Office and documents outside the jurisdiction of the State Audit Office.
9. Handling complaints and petitions

Within 7 days of receiving the complaint or request, the unit in charge of the audit is responsible for handling it as follows:

1. a) For complaints falling under the jurisdiction of the State Audit Office and meeting the eligibility criteria for processing, the unit in charge of the audit shall advise the Auditor General to notify the complainant of the acceptance and processing of the complaint. (Form No. 01)If the complaint does not meet the eligibility requirements, a written response will be sent to the complainant stating the reasons or guiding the complainant to supplement the information and documents related to the complaint so that it can be accepted for processing.
2. b) For complaints falling under the cases not to be processed as stipulated in Article 8 of these Regulations, the unit in charge of the audit is responsible for advising the State Auditor General to inform the complainant of the non-acceptance of the complaint, clearly stating the reasons for non-acceptance. (Form No. 02).
3. c) For written recommendations and feedback falling under the jurisdiction of the State Audit Office, the unit in charge of the audit shall resolve the recommendations in accordance with the provisions of Chapter III of this Regulation.
4. d) Handling documents that fall outside the jurisdiction of the State Audit Office.

– If the case does not fall within the jurisdiction of the State Audit Office, the unit in charge of the audit is responsible for advising the Auditor General to issue a document guiding the complainant to the correct competent authority.

 – In cases that do not fall under the jurisdiction of the State Audit Office but are sent to multiple agencies (based on the documents sent), and have already been sent to the competent agency, the matter should be archived according to regulations.

– In cases that fall outside the jurisdiction of the State Audit Office and are referred by an agency, organization, or individual (not the complainant), the Auditor General should be advised to send a document back to the agency, organization, or individual who forwarded the document.

d) For documents containing both recommendations, complaints, and denunciations, the unit in charge of the audit is responsible for advising the State Auditor General to separate each content and propose that the State Auditor General handle it according to regulations. The handling of denunciations, however, shall be carried out in accordance with the law on denunciations.

1. e) The unit in charge of the audit is responsible for preparing the document processing file. The document processing file includes: the complaint/petitioner's document; instructions on submitting the complaint/petition to the competent authority/organization for resolution (if any); notification of acceptance or rejection of the complaint (if any); and relevant documents and evidence.

Chapter II

COMPLAINTS AND COMPLAINT RESOLUTION IN STATE AUDIT ACTIVITIES

Section 1. COMPLAINTS

Article 5. Forms of complaint

1. Complaints are filed in writing with the State Auditor General, accompanied by additional information and evidence (if any) to prove that the complaint is well-founded and legitimate. The agency, organization, or unit filing the complaint does so through its legal representative.
2. The complaint must contain the following key information:
3. a) Date, month, and year the complaint was filed;
4. b) Name and address of the complainant;
5. c) Name, date, month, and year of the document being complained against; name and auditor's card number of the audit team member (if any), name of the audit team being complained against;
6. d) Content of the complaint;

d) Reasons for the complaint and the complainant's request for resolution;

1. e) Signature and seal (if any) of the complainant;
2. g) Other supporting documents (if any).

Article 6. Time limit for filing a complaint

The statute of limitations for filing a complaint is governed by Clause 4, Article 69 of the Law on State Audit on complaints and complaint resolution in state audit activities (amended and supplemented in 2019).

Article 7. Withdrawal of complaint

1. The complainant may withdraw the complaint at any time during the complaint and resolution process; the withdrawal must be made in writing with the signature and seal (if any) of the legal representative; the withdrawal request must be sent to the State Auditor General.
2. Within 05 days from the date of receiving the request to withdraw the complaint, the head of the unit in charge of the audit shall advise and submit to the State Auditor General, and by order of the State Auditor General, sign a document notifying the complainant of the suspension of the complaint resolution.

Article 8. Cases where complaints will not be accepted for processing.

Complaints falling under any of the following categories will not be processed:

1. The audit results, audit conduct, and penalty decisions are not directly related to the legitimate rights and interests of the complainant;
2. The complainant failed to provide information or evidence (if any) to substantiate their complaint as well-founded and legitimate;
3. An unauthorized representative filed the complaint;
4. Complaints that are not in the form of a written complaint as prescribed in Article 5 of these Regulations. Complaints that do not bear the signature or seal (if any) of the complainant;
5. Complaints regarding audit results, penalty decisions not issued by the State Audit Office, or complaints regarding actions that fall outside the scope of duties and responsibilities as prescribed by law;
6. The statute of limitations for filing an audit complaint has expired without justifiable reason;
7. The complaint has been resolved by a decision, or the complainant has withdrawn the complaint.

Section 2. COMPLAINT RESOLUTION

Article 9. Handling and resolving complaints

Within 10 days from the date of receiving a complaint falling under the jurisdiction of the State Auditor General, the unit in charge of the audit shall review and advise the State Auditor General on whether or not to accept the complaint for resolution as follows:

1. If the complaint is not accepted, the unit in charge of the audit shall advise the State Auditor General to provide a written response to the complainant; the response must clearly state the reasons for not accepting the complaint.Sample number 02).
2. If there are grounds for handling the complaint, the unit in charge of the audit shall report to the State Auditor General; at the same time, it shall organize research, review, examination, and work with the complainant to discuss and clarify the content of the complaint and the resolution of the complaint. Based on the results of the work with the complainant, if the complainant withdraws the complaint, the unit in charge of the audit shall advise the State Auditor General to resolve and suspend the case in accordance with Clause 2, Article 7 of this Regulation. If the complainant does not withdraw the complaint, it shall notify the complainant of the acceptance and resolution of the complaint.Sample number 01).

Article 10. Time limit for resolving complaints

The time limit for resolving complaints is in accordance with the provisions of point a, clause 7, Article 69 of the Law on State Audit on complaints and complaint resolution in state audit activities (amended and supplemented in 2019).

Article 11. Examination and verification of complaint content

1. After receiving a complaint, the head of the unit in charge of the audit is responsible for reviewing the audit results, audit conduct, and the sanctioning decision being complained about. The head of the unit in charge of the audit may conduct the review himself or assign a department, division, or individual under his/her management to review the content of the complaint; if necessary, he/she may establish a council to advise and consult on the review and resolution of the complaint.
2. After reviewing the complaint, if it is found to be valid, the head of the unit in charge of the audit shall report to the State Auditor General and forward the case file to the relevant departments as stipulated in point b, clause 2, Article 14 of this Regulation. If there is insufficient basis to conclude on the content of the complaint, the head of the unit in charge of the audit shall report to the State Auditor General for permission to conduct verification. In cases where an assessment of professional and technical aspects is needed as a basis for concluding on the content of the complaint, the head of the unit in charge of the audit shall propose to the State Auditor General to consider requesting an expert assessment or establishing a Council to advise the State Auditor General on the consideration and resolution of the matter.
3. The head of the unit in charge of the audit shall personally verify the complaint, establish a verification team (or group), or assign a department, division, or individual under their management to conduct the verification of the complaint's content (hereinafter referred to as the person assigned to verify the complaint); and issue a Verification Decision. The Verification Decision must clearly specify the content of the verification, the verification time, the person conducting the verification, and the rights and obligations of the person conducting the verification.Sample number 03).
4. The person assigned to verify the complaint shall work directly with and request the complainant or their representative/authorized agent to provide information, documents, and evidence related to the complaint; work directly with and request the person against whom the complaint is made, and those with related rights and interests, to provide information, documents, and evidence related to the complaint; and work directly with or request relevant agencies, organizations, units, and individuals to provide information, documents, and evidence related to the complaint. The details of these meetings must be recorded in a minutes document, clearly stating the time, location, participants, content, and signed by all parties involved. (Form No. 04).
5. When necessary, the person assigned to verify the complaint shall conduct on-site verification to collect, examine, and determine the accuracy, legality, and completeness of information, documents, and evidence related to the complaint. The on-site verification must be documented in a report, clearly stating the time, location, participants, content, results of the verification, and the opinions of those involved and other relevant parties. (Form No. 04).

Article 12. Reporting the results of verifying the content of complaints

1. Within five days of the completion of the verification, the person assigned to conduct the verification must submit a report on the verification results to the head of the unit in charge of the audit for review and reporting to the State Auditor General on the verification results. The person assigned to conduct the verification will work with the complainant regarding the verification results and the proposed solution.
2. After the audit, if the complainant withdraws the complaint, the unit in charge of the audit shall advise the State Auditor General to resolve and suspend the case in accordance with Clause 2, Article 7 of this Regulation. If the complainant does not withdraw the complaint, or if the content of the complaint is deemed to have grounds to alter the audit results, the penalty decision, or the audit action is found to be partially or entirely correct, the unit in charge of the audit shall transfer the case file to the relevant advisory departments as prescribed in point b, Clause 2, Article 14 of this Regulation.
3. The verification report must clearly state information about the complainant, the person against whom the complaint is made, the content of the complaint, the complainant's request, and the basis for the complaint; the verification results for each assigned verification item; the conclusion that the assigned complaint item is entirely correct, entirely incorrect, or partially correct; recommendations to maintain, modify, supplement, or cancel part or all of the audit results or penalty decision, to maintain or terminate the audit; and recommendations regarding the issuance of a decision to resolve the complaint. (Form No. 07).

Article 13. Organizing dialogue

1. The head of the unit in charge of the audit reports to the State Auditor General, requesting permission to organize the following dialogue:
2. a) After receiving the verification report, if the complainant does not withdraw the complaint or if the content of the complaint is deemed to have grounds to alter the audit results, the penalty decision, or the audit action, whether partially or entirely correct, the head of the unit in charge of the audit shall organize a dialogue with the complainant, the person against whom the complaint is made, and those with related rights and interests to clarify the content of the complaint and the proposed solution.
3. b) If the complainant's request and the results of verifying the content of the complaint still differ, the head of the unit in charge of the audit shall organize a dialogue with the complainant, the person against whom the complaint is made, those with related rights and obligations, and relevant agencies, organizations, and individuals to clarify the content of the complaint, the complainant's request, and the proposed solution.
4. The head of the unit in charge of the audit is responsible for notifying the complainant, the person against whom the complaint is made, those with related rights and obligations, and relevant agencies, organizations, and individuals in writing about the time, place, and content of the dialogue.
5. The head of the audit unit or the person chairing the dialogue must conduct a direct dialogue with the complainant, the person against whom the complaint is made, and those with related rights and interests. During the dialogue, the head of the audit unit or the person chairing the dialogue must clearly state the issues to be discussed and the results of verifying the complaint; participants in the dialogue have the right to present their opinions, provide evidence related to their complaint, and state their requests.
6. The dialogue must be recorded in minutes, clearly stating the time, place, participants (clearly indicating those present and those absent; if the complainant does not participate in the dialogue, clearly stating whether there is a reason or not), the content, opinions of the participants, agreed-upon points, issues on which there are differing opinions, and signed by all parties. Minutes shall be made in at least 3 (three) copies, with each party retaining one copy; these minutes shall be kept in the complaint case file. (Form No. 08).
7. Dialogue must be conducted openly and democratically. The results of the dialogue will be one of the bases for resolving complaints.
8. After the dialogue, if the complainant withdraws the complaint, the unit in charge of the audit shall advise the State Auditor General to suspend the case in accordance with Clause 2, Article 7 of this Regulation. If the complainant does not withdraw the complaint, the provisions of Article 14 of this Regulation shall apply.

Article 14. Decision on resolving complaints

1. Before reporting to the State Auditor General for consideration and handling as prescribed in Clause 2 of this Article, the unit in charge of the audit shall draft a decision on resolving the complaint and hold a meeting with the complainant regarding the draft decision. After the meeting, if the complainant withdraws the complaint, the unit in charge of the audit shall advise the State Auditor General to resolve and suspend the case as prescribed in Clause 2, Article 7 of this Regulation. If the complainant does not withdraw the complaint, the provisions of Clause 2 of this Article shall apply.
2. Within 05 days, or no more than 07 days in complex cases, from the date of the inspection results, verification report, or dialogue results (if any), the head of the unit in charge of the audit shall report to the State Auditor General for consideration and handling as follows:
3. a) In cases where the audit results and the content of the penalty decision remain unchanged, and the conclusion that the audit conduct was entirely correct, the head of the unit in charge of the audit, acting on behalf of the State Auditor General, shall sign and issue a decision resolving the complaint.Sample number 09).
4. b) In cases where the audit results, penalty decisions, or audit actions are partially or entirely correct, within 15 days (or no more than 20 days in complex cases) from the date of receiving the complaint, the audit lead unit shall forward the file to the General Affairs Department, the Audit Standards and Quality Control Department, and the Legal Department for advice to the State Auditor General on how to resolve the issue.

– Regarding audit results, within 05 days, or no more than 10 days in complex cases, from the date of receiving the case file, the Department of Audit Standards and Quality Control and the Department of Legal Affairs are responsible for sending their advisory opinions on resolution to the Department of General Affairs.

Within 07 days, or no more than 10 days in complex cases, from the date of receiving the case file, the General Affairs Department is responsible for compiling the advisory results and drafting a decision on resolving complaints in state audit activities for submission to the Auditor General for consideration and signing.Form No. 09).

– Regarding decisions on sanctions or audit actions, within 05 days, or no more than 10 days in complex cases, from the date of receiving the case file, the General Affairs Department and the Audit Regulations and Quality Control Department are responsible for sending their advisory opinions on the resolution to the Legal Department.

If necessary, the State Auditor General shall direct the State Audit Inspectorate to investigate and clarify the audit conduct that is being complained about.

Within 07 days, or no more than 10 days in complex cases, from the date of receiving the case file, the Legal Department is responsible for compiling the advisory results and drafting a decision on resolving complaints in state audit activities for submission to the Auditor General for consideration and signing.Form No. 09).

3. The decision to resolve complaints in state audit activities includes the following contents:
4. a) Date, month, and year of the decision;
5. b) Name and address of the complainant and the person against whom the complaint is made;
6. c) Content of the complaint;
7. d) Results of verifying the content of the complaint;

d) Results of the dialogue (if any);

1. e) Legal basis for resolving the complaint;
2. g) Concluding the content of the complaint;
3. h) To maintain, modify, supplement, or cancel part or all of the audit results being challenged, or the content of the sanction decision being challenged; to maintain or terminate the audit practice being challenged; to resolve specific issues in the content of the challenge;
4. i) Compensation for damages to the person against whom the complaint is made (if any);
5. k) The right to file a lawsuit in court.

Article 15. Sending the decision on resolving the complaint

The unit in charge of the audit is responsible for immediately sending the decision on resolving the complaint in the state audit activity to the complainant and relevant agencies, organizations, and individuals for implementation.

Article 16. Complaint Resolution File

1. The handling of complaints must be documented. The complaint resolution file includes:
2. a) Complaint form;
3. b) Documents and evidence provided by the parties;
4. c) Minutes of inspection, verification, conclusions, and expert assessment results (if any);
5. d) Minutes of the dialogue session (if any);

d) Advisory opinions of the Council (if any);

1. e) Decision on resolving the complaint;
2. g) Other relevant documents.
3. Complaint resolution files must be numbered sequentially and stored in accordance with the law and the regulations of the State Audit Office. If the complainant initiates an administrative lawsuit in court, the file will be transferred to the competent court for resolution upon request.
4. The unit in charge of the audit is responsible for preparing, compiling, and storing records of complaint resolution in state audit activities.

Article 17. Application of emergency measures

During the complaint resolution process, if it is deemed that the implementation of part or all of the audit conclusions and recommendations of the State Audit Office being complained against, or the implementation of the administrative penalty decision in the field of state auditing being complained against, would cause irreparable consequences, the Auditor General shall consider issuing a decision to temporarily suspend the implementation of part or all of the audit conclusions, recommendations, or penalty decision. The duration of the temporary suspension shall not exceed the remaining time of the resolution period. The decision to temporarily suspend must be sent to the complainant, the person against whom the complaint is made, those with related rights and obligations, and other persons responsible for implementation. (Form No. 05)When the reason for the temporary suspension is no longer valid, the suspension decision must be immediately revoked. (Form No. 06). The State Auditor General's decision to temporarily suspend operations ceases to be effective from the date the decision resolving the complaint in state audit activities takes legal effect.

Article 18. Legal effect of decisions resolving complaints in state audit activities.

Decisions resolving complaints in state audit activities take legal effect from the date of signing.

Chapter III

RECOMMENDATIONS AND RESOLUTION OF RECOMMENDATIONS IN STATE AUDIT ACTIVITIES

Article 19. Forms of petitions, time limits for resolving petitions.

1. Form of petition
2. a) Recommendations must be in writing, such as: a petition; a letter explaining or requesting a review of audit results, penalty decisions, or audit actions; or recommendations in a report on the implementation of audit conclusions and recommendations.
3. b) The petition must contain the following main points:

– The date (day, month, year) of the document;

– Name and address of the petitioner;

– Content of the proposal;

– Reasons for the proposal;

– Signature and seal (if any) of the petitioner;

– Other supporting documents (if any).

2. Deadline for resolving complaints

The maximum time limit for resolving recommendations in state audit activities is no more than 30 days, or no more than 45 days in complex cases, from the date of receipt of the written recommendation.

Article 20. Resolution of petitions

1. Addressing complaints regarding audit results.
2. a) For initial complaints, the head of the unit in charge of the audit is responsible for organizing the study, examination, and verification of the complaint's content (the procedure is similar to handling complaints as stipulated in Articles 11 and 12 of this Regulation) and handling it as follows:

– If the audit results remain unchanged, the head of the unit in charge of the audit shall issue a written response to the request and shall be responsible to the State Auditor General and to the law for the content of the response.

– In cases where changes to the audit results are required, within 15 days (or no more than 20 days in complex cases) from the date of receiving the request, the head of the unit in charge of the audit shall forward the dossier to the General Affairs Department and the Department of Audit Standards and Quality Control for advice to the State Auditor General on how to resolve the issue. The dossier shall include: the request from the person making the request; the State Auditor General's submission regarding the response to the request; the draft response letter from the State Audit Office; and relevant documents and evidence.

Within 05 days, or no more than 10 days in complex cases, from the date of receiving the case file, the Department of Audit Standards and Quality Control is responsible for sending its advisory opinion on the resolution to the General Affairs Department.

Within 07 days, or no more than 10 days in complex cases, from the date of receiving the case file, the General Affairs Department is responsible for compiling the advisory results and drafting a response letter to the request for submission to the State Auditor General for consideration and signing, or the State Auditor General may authorize the head of the unit in charge of the audit to sign on his behalf.

1. b) For cases involving requests for the second time or more, the audit lead unit shall prepare a dossier and send it to the General Affairs Department, the Audit Standards and Quality Control Department, and the Legal Department for consultation and comments. The dossier shall include: the request document from the requester; the State Auditor General's submission regarding the response to the request; the draft response letter from the State Audit Office; relevant documents and evidence; and the dossier of the initial response. The procedures, timelines, and processes for resolution shall be the same as for the initial request.
2. Addressing appeals regarding penalty decisions and audit conduct.
3. a) For initial recommendations, the head of the audit unit is responsible for organizing the study, examination, and verification of the recommendation's content (the procedure is similar to handling complaints as stipulated in Articles 11 and 12 of this Regulation). The head of the audit unit signs the response letter regarding the recommendation on the penalty decision or audit conduct and is responsible to the State Auditor General and to the law for the content of the response. If the response changes to the penalty decision or audit conduct, whether partially correct or entirely incorrect, the head of the audit unit must report to the State Auditor General for consideration and opinion before signing the response letter.
4. b) For cases involving requests for the second time or more, the audit lead unit shall prepare a dossier and send it to the General Affairs Department, the Audit Standards and Quality Control Department, and the Legal Department for consultation and comments. The dossier shall include: the request document from the requester; the State Auditor General's submission regarding the response to the request; the draft response letter from the State Audit Office; relevant documents and evidence; and the dossier of the initial response to the request.

Within 05 days, or no more than 10 days in complex cases, from the date of receiving the case file, the Department of Audit Standards and Quality Control and the Department of General Affairs are responsible for sending their advisory opinions on the resolution to the Department of Legal Affairs.

If necessary, the State Auditor General shall direct the State Audit Inspectorate to investigate and clarify the audit conduct that has been the subject of the complaint.

Within 07 days, or no more than 10 days in complex cases, from the date of receiving the case file, the Legal Department is responsible for compiling the advisory results and drafting a response letter to the request for submission to the State Auditor General for consideration and signing, or the State Auditor General may authorize the head of the unit in charge of the audit to sign on his behalf.

Article 21. Documents for resolving complaints

1. The resolution of a complaint must be documented. The complaint resolution file includes:
2. a) Proposal document;
3. b) Documents and evidence provided by the parties;
4. c) Minutes of inspection, verification, conclusions, and expert assessment results (if any);
5. d) Advisory opinions of the Council (if any);

d) Official letter responding to the petition;

1. e) Other relevant documents.
2. The audit lead unit is responsible for preparing, compiling, and archiving records of the resolution of recommendations.

Chapter IV

INITIATING LAWSUITS IN STATE AUDIT ACTIVITIES

Article 22. Initiating legal proceedings against decisions resolving complaints in state audit activities.

Decisions resolving complaints in state audit activities that are challenged in court include:

1. Decision on resolving complaints regarding the conduct of the Audit Team Leader, Audit Team Supervisor, and Audit Team members;
2. Decision on resolving complaints regarding the assessment, confirmation, conclusions, and recommendations of the State Audit Office in audit reports, audit result notifications, and notifications of conclusions and recommendations of the State Audit Office;
3. Decision on resolving complaints regarding administrative sanctions in the field of state auditing.

Article 23. Statute of limitations for filing a lawsuit against a decision resolving a complaint in state audit activities.

The statute of limitations for filing a lawsuit against a decision resolving a complaint in state audit activities is 30 days, counting from the date the complainant receives the decision resolving the complaint from the State Audit Office.

Article 24. Participation of the State Audit Office in litigation

1. In cases where the Court accepts the plaintiff's lawsuit in accordance with the law, the State Audit Office is responsible for transferring the case file to the Court within 10 working days from the date of receiving the Court's request.
2. The State Audit Office appoints representatives to participate in court proceedings in accordance with the law.
3. The participants in the court sessions include:
4. a) A representative of the leadership of the unit in charge of the audit directly related to the case being sued;
5. b) Representatives of the leadership of the General Affairs Department;
6. c) Representative of the Head of the Legal Department;
7. d) Representatives of the leadership of the Department of Audit Standards and Quality Control;

d) Representatives of the unit's leadership and other individuals appointed to attend.

4. The rights and obligations of the State Audit Office in participating in litigation as a defendant are exercised in accordance with the provisions of the law on administrative litigation.

Article 25. Responsibilities of units under the State Audit Office

1. The lead audit unit, in coordination with relevant units, is responsible for:
2. a) Prepare relevant content and case files;
3. b) Gather and consolidate evidence and documents;
4. c) Advising on and processing the results of expert expert assessments (if any);
5. d) Participating in dialogue and litigation;

d) Advise on appeals (if necessary);

1. e) To organize the execution of court judgments and decisions and be legally responsible for the performance of that task. To advise and assist the State Auditor General in resolving the case and adjusting the audit report, penalty decision, and to send the adjusted audit report, audit results notification, conclusion notification, audit recommendations, and penalty decision to the plaintiff within 10 working days from the date the court judgment or decision takes legal effect in cases where the court judgment or decision annuls part or all of the decision resolving the complaint in state audit activities.
2. The General Affairs Department is responsible for coordinating with the lead audit unit to fulfill the responsibilities stipulated in Clause 1 of this Article.
3. The Legal Department is responsible for:
4. a) To chair and coordinate with relevant units to advise the State Auditor General on:

– Legal issues when participating in litigation to protect the legitimate rights and interests of the State Audit Office in accordance with the law;

– Legal opinions on the handling of issues falling under the responsibility of the State Audit Office, and on decisions, directives, and operational documents of the Auditor General in litigation activities;

– Handling, proposing, and recommending measures to prevent and remedy the consequences of legal violations;

– Managing and implementing the State's compensation responsibilities within the scope of the State Audit Office's activities in accordance with the law;

– Rights and obligations of the State Audit Office, and other related issues in the litigation activities of the Court.

1. b) Coordinate with the lead audit unit to fulfill the responsibilities stipulated in Clause 1 of this Article.
2. Depending on the specific case, the Department of Audit Standards and Quality Control, and other relevant units and individuals are responsible for providing advice as requested in Clause 1 of this Article.

Chapter V

TERMS ENFORCEMENT

Article 26. Reporting on the handling of complaints, petitions, and lawsuits.

1. On a monthly, quarterly, six-monthly, and annual basis, the units under the State Audit Office are responsible for compiling the number of received, processed, and resolved complaints, petitions, and lawsuits, and sending them to the General Affairs Department and the Legal Affairs Department.
2. The General Affairs Department is responsible for compiling information on the handling of complaints and recommendations regarding audit results throughout the sector and reporting it to the State Auditor General.
3. The Legal Department is responsible for compiling information on the handling of complaints and petitions regarding sanction decisions and audit conduct, and the initiation of legal proceedings against audit complaint resolution decisions throughout the sector, reporting to the State Auditor General; and advising the State Auditor General on legal matters concerning complaints, lawsuits, and compensation for damages.

Article 27. Responsibility for Implementation

1. Heads of units under the State Audit Office, relevant agencies, organizations, units, and individuals are responsible for implementing this Regulation.
2. During the implementation process, if any difficulties, obstacles, or new issues arise, relevant agencies, organizations, units, and individuals are requested to promptly report them to the State Audit Office (through the Legal Department) for compilation and submission to the Auditor General for appropriate amendments and additions.