Chapter V
RIGHTS AND OBLIGATIONS OF AUDITED UNITS
Article 55. Audited unit
Audited units include:
1. Ministries, ministerial agencies, Governmental agencies, and other central regulatory agencies.
2. Agencies assigned to execute state budget receipts and expenditures at various administrative levels.
3. The People’s Councils, the People’s Committees, other local regulatory agencies
4. Units of the People’s armed forces.
5. Units in charge of management, use of national reserve; off-budget financial fund.
6. Political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations using funding provided by the State.
7. Public service agencies.
8. Organizations in charge of national property management.
9. Management boards of projects whose funding is provided by or derived from state budget.
10. Enterprises over 50% charter capital of which is held by the State. With regard to enterprises ≤50% charter capital of which is held by the State, State Auditor General shall decide appropriate audit targets, criteria, contents, and methods where necessary.
11. Units receiving subsidies from the State, units whose debts are guaranteed by the State other than enterprises that manage, use state capital and/or state property. These units may hire audit firms; audit firms must carry out the audits in accordance with the state audit standards and procedures, then send audit reports to SAV.
12. Agencies in charge of managing, using public debts.
Article 56. Rights of audited units
1. Request the audit delegation to present the audit decision, state auditors to present state auditor’s card.
2. Refuse to provide information and documents that are not relevant to the audit contents; request replacement of members of the audit delegation if there is evidence that such members are not honest or objective while performing their duties or are not qualified as members of the audit delegation according to Article 28 of this Law.
3. Provide written explanation of the issues mentioned in the draft audit report if it is deemed unsatisfactory.
4. File complaints against acts of member of the audit delegation during the audit on the grounds that such acts are illegitimate.
5. File complaints against assessment, confirmation, and opinions of auditors in the audit report on the grounds that they are illegitimate.
6. Request SAV to pay compensation for damage as prescribed by law.
7. Exercise other rights prescribed by law.
Article 57. Duties of audited units
1. Comply with the audit decision.
2. Promptly, adequately make and send financial statements, reports on use of capital, project management; revenue and expenditure plan, report on execution and statement of budget to SAV on request.
3. Promptly and adequately provide information, documents serving the audit at the request of SAV and state auditors; take responsibility for the accuracy, truthfulness, and objectiveness of the information, documents provided.
4. Respond and explain the issues related to the audit contents at the request of the audit delegation and state auditors.
5. Sign the audit record.
6. Comply with opinions given by SAV with regard to management, use of public finance and/or public property; take measures for overcoming the weaknesses according to the opinions of SAV; submit a written report on compliance with such opinions to SAV.
7. Comply with opinions given by SAV while awaiting settlement of complaints, unless State Auditor General or a competent authority suspends the implementation of opinions given by SAV.
Article 58. Responsibility to send financial statements, state budget statements, and budget estimates of audited units
1. At the end of the budget year, budget estimate units level I of central government budget, the People’s Committees of provinces, and audited units shall send their financial statements, state budget statements, and budget estimates of the next year to SAV.
2. The Ministry of Finance, Departments of Finance of provinces shall send reports on execution of budget estimates in the year to SAV.
3. State Auditor General shall specify time and location for receiving reports as prescribed by law.
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