Chapter V
RIGHTS AND OBLIGATIONS OF THE AUDITED ENTITIES
Article 63. The audited entities
1. Ministries, ministerial-level agencies, Government-affiliated agencies and other agencies at the central level.
2. Institutions assigned with duties of the State budget revenues and expenditures at all levels.
3. People’s councils, people’s committees at all levels and other agencies at the local levels.
4. Units of the people’s armed forces.
5. Units in charge of the reserve funds of the State, branches and levels, and other financial funds of the State.
6. Political organizations, socio-political organizations, political socio-professional organizations as well as social-professional organisations using resources from the State budget.
7. Non-business units totally or partly financed by the State budget.
8. National property management institutions.
9. Management boards of investment projects financed by the State budget or having resources from the State budget.
10. Associations, inter-associations, general associations and other organisations financed partly by the State budget.
11. The State-owned enterprises.
12. Apart from institutions prescribed in Clauses 1 to 11 of this Article, also including the entities subsidized by the State budget, whose liabilities are guaranteed by the State but being not the State-owned enterprises who can hire audit companies to perform audit; the audit businesses shall be required to comply with the state audit standards and procedures and to send audit reports to the State Audit.
Article 64. Rights of the audited entities
1. to request the audit team to present the audit decision, and the state auditors to show the state auditor card.
2. to refuse to provide information, documents not relating to audit contents; to request for substitution of any member of the audit team as there is evident that he/she is impartial during his/her discharging the duties.
3. to discuss and present in writing on the issues contained in the draft audit reports if considered unsatisfied.
4. to complain to the State Auditor General about any acts of the audit team leader, heads of audit groups and other members of the audit team in the process of audit when there is evident that these acts are of legal contradictions.
5. to request the State Audit, the State auditors to compensate for damages if their causing damages to the audited entity according to the provisions of law.
6. to perform other rights as regulated by law.
Article 65. Obligations of the audited entities
1. to abide by the audit decision;
2. to prepare and transmit in an adequate and timely manner the financial statements, investment project consolidated reports, income and expense plans, budget execution and finalisation reports to the State Audit as so requested.
3. to provide in full and on time the information and documents necessary for performing the audit work at the request of the State Audit and the State auditors, and to be responsible to law for the accuracy, integrity and objectivity of the information and documents provided.
4. to answer and explain in an adequate and timely manner any questions raised by the audit team and the State auditors.
5. the leader of the audited entity is required to sign in the audit minutes.
6. to execute in an adequate and timely manner the conclusions and recommendations of the State Audit on errors in the financial statements and on any irregularity concerning legal compliance; to apply measures to improve weakness in operation according to the conclusions and recommendations of the State Audit; to report in writing on the execution of the conclusions and recommendations to the State Audit.
Article 66. Responsibility for submission of the financial statements and budget settlement reports
1. At the end of a budget year, all budget-estimating units level 1 of the central budget, the People's Councils of provinces and centrally-governed cities shall be responsible for sending their financial statements and their budget settlement reports to the Ministry of Finance as so stipulated by the State Budget Law, and concurrently to the State Audit.
2. The Ministry of Finance shall be responsible for sending the State budget consolidated settlement reports to the State Audit within the latest fourteen months since the end of the budget year.
3. The State Treasury shall send periodical reports on the execution of the State budget revenues and expenditures estimates in a quarterly and yearly manner.
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