In state audit practice, when disagreements arise regarding audit conduct, audit results, or administrative penalty decisions, the audited entity needs to understand and correctly apply the legal provisions on state audit complaints to both protect its legitimate rights and maintain compliance while mitigating risks for its business.
I. Complaints in State Audit Activities
According to the Article 3 Decision 10/2023/QD-KTNNIn the context of state audits, a complaint is the process by which a business requests the State Auditor General to review elements of an audit when there are grounds to believe that these elements violate the law or infringe upon the legitimate rights and interests of the business.
The elements of the audit that were reviewed included:
- Auditing behavior of the audit team's staff (Audit Team Leader, Audit Team Head, Audit Team members);
- Audit results (including assessments, confirmations, conclusions, and audit recommendations in audit reports, audit results notifications, and notifications of conclusions and recommendations from the State Audit Office);
- Decision on sanctions Administrative violations in the field of state auditing.
II. Legal regulations on audit complaints
1. Complaint Form
According to Article 5 Decision 10/2023/QD-KTNNThe complaint is made through the legal representative of the agency, organization, or unit making the complaint in the form of a written complaint sent to the State Auditor General, accompanied by additional information and evidence (if any) proving that the complaint is well-founded and legitimate.
➤ The complaint must contain the following main points:
- Date, month, and year the complaint was filed;
- Name and address of the complainant;
- Name, date, month, and year of the document being complained about; name and auditor's card number of the audit team member (if any), name of the audit team being complained about;
- Content of the complaint;
- The reasons for the complaint and the resolution requested by the complainant;
- Signature and seal (if any) of the complainant;
- Other supporting documents (if any).
2. Time limit for filing a complaint:
According to Clause 4 Article 69 According to the State Audit Law of 2015, the statute of limitations for complaints is... 30 days from the date the complainant receives the audit results or from the date they become aware of the conduct of the audit team member.
➤ If the complainant is unable to exercise their right to appeal within the prescribed time limit due to illness, natural disasters, war, business trips, studying in a distant location, or other objective obstacles, the period during which such obstacles existed will not be counted towards this appeal time limit.
3. Cases where complaints will not be accepted for processing.
According to the Article 8 Decision 10/2023/QD-KTNNComplaints falling under any of the following categories will not be accepted for processing:
- The audit results, audit conduct, and penalty decisions are not directly related to the legitimate rights and interests of the complainant;
- The complainant failed to provide information or evidence (if any) to substantiate their complaint as well-founded and legitimate;
- An unauthorized representative filed the complaint;
- 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;
- 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;
- The statute of limitations for filing an audit complaint has expired without justifiable reason;
- The complaint has been resolved by a decision, or the complainant has withdrawn the complaint.
III. Resolving complaints regarding the State Audit Office
1. Procedures for handling complaints
According to the regulations at Item 2 Decision 10/2023/QD-KTNNThe complaint resolution process includes the following steps:
a) Handling and resolving complaints:
Within the timeframe 10 days From the date of receiving the complaint, the unit in charge of the audit will review it and advise the State Auditor General on whether or not to accept and resolve the complaint.
- If the complaint is not accepted, the unit in charge of the audit will respond in writing to the complainant, clearly stating the reasons.
- If there are sufficient grounds for acceptance, the unit in charge of the audit will report to the State Auditor General and hold discussions with the complainant to review and clarify the content of the complaint. Based on the results of the discussions, if the complainant withdraws the complaint, advice will be given to suspend the proceedings in accordance with regulations; if the complainant does not withdraw, a notice of acceptance for handling the complaint will be issued.
b) Checking and verifying the content of the complaint:
➤ The person assigned to verify the complaint will work directly with and request the complainant or their representative/authorized person to provide information, documents, and evidence related to the complaint.
➤ The details of the meeting must be recorded in minutes, clearly stating the time, place, participants, content, and signed by all parties involved.
c) Report on the results of verifying the content of the complaint
➤ Within 05 days from the completion of the verification, the person assigned to conduct the verification must submit a verification report. The report must clearly state the information according to Form No. 07 issued with Decision 10/2023/QD-KTNN.
➤ The person assigned to verify the information will work with the complainant regarding the verification results and proposed solutions. After this process:
- If the complainant withdraws the complaint, the case is dismissed in accordance with regulations.
- 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 case file will be transferred to the relevant advisory departments as prescribed.
d) Organize dialogue
➤ The head of the unit in charge of the audit shall organize a public and democratic 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. The head is responsible for notifying all relevant parties in writing about the time, place, and content of the dialogue.
➤ The content of the dialogue must be recorded in minutes, clearly stating the information discussed in the dialogue according to Form No. 08 issued with the Decision, and signed by all parties. At least three copies of the minutes shall be prepared, with each party retaining one copy.
e) Decision on resolving audit complaints
➤ The audit lead unit drafts and sends the complaint resolution decision to the complainant and relevant agencies, organizations, and individuals for implementation.
➤ The decision resolving the complaint includes the following contents:
- Date, month, and year of the decision;
- Name and address of the complainant and the person against whom the complaint is made;
- Content of the complaint;
- Results of the verification of the complaint's content;
- Results of the dialogue (if any);
- Legal basis for resolving complaints;
- Conclusion regarding the content of the complaint;
- To maintain, modify, supplement, or cancel part or all of the disputed audit results or the disputed penalty decision; to maintain or terminate the disputed audit practice; to resolve specific issues in the complaint;
- Compensation for damages to the person against whom the complaint is made (if any);
- The right to sue in court.
2. Time limit for resolving complaints
According to Point a, Clause 7, Article 69 Law on State Audit 2015, time limit for resolving complaints not more than 30 days from the date the complaint is received. For complex cases, the complaint resolution period may be extended, but not exceeding 45 days from the date of receipt.
➤ In cases where the complainant resides in a remote area with difficult access, the complaint resolution period shall not exceed 45 days from the date of receipt. For complex cases, the resolution period may be extended but shall not exceed 60 days from the date of receipt.
Note:
"During the complaint process, the complainant It is still necessary to fully and promptly implement the conclusions and recommendations of the State Audit Office., except in cases where the State Auditor General decides to temporarily suspend the implementation of the conclusions and recommendations of the State Audit Office.”
- Follow Clause 10 Article 69 Law on State Audit 2015
Appealing against state audit activities is an important legal mechanism that helps businesses protect their legitimate rights and interests. To optimize the effectiveness of the process and ensure compliance, businesses need to proactively prepare complete documentation and evidence, cooperate closely with state agencies, and fully and promptly implement audit conclusions and recommendations during the complaint resolution process.
📑 Excerpt from the law:
- Decision 10/2023/QD-KTNN
- Article 3. Definitions.
- Article 5. Forms of complaint.
- Article 8. Cases where complaints will not be accepted for processing.
- Section 2. COMPLAINT RESOLUTION
- Law on State Audit 2015
- Article 69. Complaints and complaint resolution in state audit activities.
- Clause 4.
- Point a, Clause 7.
- Clause 10.
- Article 69. Complaints and complaint resolution in state audit activities.
