Chương 2 Nghị định 49/2014/NĐ-CP: Giám sát việc chấp hành pháp luật và tuân thủ các quyết định của chủ sở hữu

Chapter II

SUPERVISION OF THE OBSERVANCE OF LAW AND OWNERS’ DECISIONS

Section 1. SUPERVISION RESPONSIBILITY

Article 10. Supervision competence

1. Owners being line ministries or provincial-level People’s Committees have the competence to supervise the observance of law and owners’ decisions by grade-1 and grade-2 enterprises.

2. Owners being grade-1 enterprises have the competence to supervise the observance of law and owners’ decisions by grade-2 enterprises.

3. Within the scope of their state management, ministries, ministerial- level agencies and provincial-level People’s Committees other than owners shall coordinate with owners in supervising the observance of law and owners’ decisions according to state management assignment and decentralization and exercise the owners’ rights toward enterprises.

Article 11. Responsibilities of owners being line ministries or provincial-level People’s Committees

1. To assign and decentralize the uniform supervision of enterprises under their management to their attached agencies, organizations and units; to detail the tasks and powers of agencies, organizations and units that act as focal points in uniformly supervising enterprises.

2. To guide the contents and forms of supervision, stipulate, and organize the implementation of, regimes on information and reporting on supervision, examination, and handling of violations in supervisory activities for enterprises under their management in accordance with this Decree and other relevant legal documents.

3. At least once every six (6) months, to work directly with agencies, organizations and units that act as focal points in uniformly supervising enterprises; when necessary, to invite members’ councils, company presidents, controllers and representatives to attend these working sessions to grasp the situation of observance of law and owners’ decisions.

4. To timely apply management measures or other measures according to their competence or propose competent agencies or organizations to apply necessary measures to remove difficulties and problems in the business activities of enterprises.

5. Based on the results of supervision of enterprises, to conduct examination or inspection according to their competence or propose competent state agencies to do so.

6. To handle according to their competence or propose competent state agencies to handle agencies, organizations, units or individuals that commit illegal acts or failing to observe owners’ decisions which are detected through supervision.

7. Line ministers or chairpersons of provincial-level People’s Committees shall take responsibility before law and the Prime Minister for violations leading to losses of state capital or assets at enterprises assigned to them for management or under their management if they fail to implement or fully implement necessary preventive management measures.

Article 12. Responsibilities of agencies, organizations and units assigned by owners to act as focal points in uniformly supervising enterprises

1. To annually work out supervision contents and activities and include them in plans on supervision, examination and inspection of state enterprises for submission to owners for approval.

2. To receive information and reports on the contents of supervision of enterprises in the observance of law and owners’ decisions as prescribed in this Decree and other relevant regulations.

3. To implement regulations on information and reporting on the observance of law and owners’ decisions by enterprises under owners’ management in accordance with this Decree and other relevant regulations.

4. To propose owners according to their competence or request competent state agencies to examine and inspect enterprises based on supervision results.

5. To assume the prime responsibility for, or coordinate with agencies, organizations or units under owners’ management and related agencies and organizations in, examining or inspecting state enterprises.

6. Based on their assigned tasks, to assign full-time officers to regularly monitor and grasp the operation, management and organizational apparatus of state enterprises for organizing the supervision of state enterprises.

7. Heads of agencies, organizations or units assigned to act as focal points in uniformly supervising enterprises shall take responsibility before law and owners for the performance of their assigned tasks or for violations leading to losses of state capital or assets at enterprises.

Article 13. Responsibilities of Members’ Councils and company presidents at enterprises in which the State holds 100% charter capital

1. Pursuant to this Decree and relevant regulations, to supervise the observance of law and owners’ decisions within enterprises; to conduct regular supervision of capital-contributing enterprises through representatives.

2. Based on relevant regulations and owners’ guidance, to organize systems of information and reporting on the business and internal management situation to serve supervision at enterprises and supervision of capital-contributing enterprises through representatives.

3. To take measures to remove difficulties and problems or other management measures at the request of owners or competent state agencies in order to preserve capital and raise the business efficiency.

4. To handle according to their competent or propose owners or competent state agencies to handle agencies, organizations, units or individuals under their management that violate law or fail to observe owners’ decisions as prescribed by law.

5. To periodically or extraordinarily report the observance of law and owners’ decisions by enterprises to owners or competent state agencies in accordance with this Decree and other relevant regulations.

6. Members’ Councils and company presidents shall take responsibility before law and the Prime Minister, line ministers and chairpersons of provincial-level People’s Committees for violations leading to losses of state capital or assets at enterprises if they fail to implement or fully implement necessary preventive management measures.

Article 14. Responsibilities of controllers and representatives

1. Based on approved annual plans on supervision, examination and inspection of state enterprises, to formulate specific plans on supervision at enterprises of which they are representatives or which they are assigned to control.

2. To periodically or extraordinarily report the observance of law and owners’ decisions to owners or competent state agencies in accordance with this Decree and other relevant regulations.

3. To propose owners according to their competence or request competent state agencies to apply appropriate management measures to remove difficulties or problems for enterprises.

4. To propose owners according to their competence or request competent state agencies to examine and inspect enterprises based on supervision results.

5. To monitor and urge the implementation of management measures, proposals and petitions of owners and competent state agencies by enterprises.

6. To take responsibility before law and owners for the implementation of their responsibilities prescribed in this Article; for the accuracy of information and reports; or for violations leading to losses of state capital or assets at enterprises assigned to them for supervision if they fail to implement or fully implement necessary preventive measures.

Section 2. FORMS OF SUPERVISION

Article 15. Forms of supervision

1. For grade-1 enterprises in which the State holds 100% charter capital, owners being line ministries or provincial-level People’s Committees shall conduct supervision in the following forms:

a/ Considering, synthesizing and assessing self-supervision reports of enterprises;

b/ Considering, synthesizing and assessing reports of controllers;

c/ Synthesizing petitions, assessments, handling measures and implementation of examination, inspection or investigation conclusions and supervision or audit reports;

d/ Receiving, considering and settling according to their competence proposals, reports, complaints or denunciations related to enterprises.

2. For grade-1 enterprises in which the State holds over 50% of charter capital, their owners being line ministries or provincial-level People’s Committees shall conduct supervision based on reports of representatives and in the forms specified at Points c and d, Clause 1 of this Article.

3. For grade-2 enterprises, grade-1 enterprises and line ministries or provincial-level People’s Committees being owners of grade-1 enterprises shall conduct supervision based on reports of representatives.

Article 16. Supervision through considering, synthesizing and assessing self-supervision reports of enterprises or reports of controllers or representatives

1. Pursuant to Article 7 of this Decree, agencies, organizations or units assigned to act as focal points in uniformly supervising enterprises shall regularly consider, synthesize and assess self-supervision reports of enterprises or reports of controllers or representatives.

2. When considering and assessing self-supervision reports of enterprises or reports of controllers or representatives, agencies, organizations or units assigned to act as focal points in uniformly supervising enterprises may request enterprises, controllers or representatives to provide

additional information or documents or to explain relevant matters for clarifying the contents of supervision. When necessary, they may request persons representing enterprises, controllers or representatives to directly present unclear contents in the reports.

3. Agencies, organizations or units assigned to act as focal points in uniformly supervising enterprises shall take the initiative in coordinating with agencies, organizations, units or individuals involved in the business fields or lines of enterprises in clarifying, or hire independent assessment organizations to clarify, the contents of supervision.

Article 17. Supervision through synthesizing petitions, assessments, handling measures and implementation of examination, inspection or investigation conclusions, supervision and audit reports

1. Agencies with supervision, examination, inspection, audit or investigation competence shall send examination, inspection or investigation conclusions or supervision and audit reports of enterprises to owners for supervision.

2. Agencies, organizations or units assigned to act as focal points in uniformly supervising enterprises shall synthesizing petitions, assessments, handling measures and implementation of supervision, examination, inspection or investigation conclusions or audit and supervision reports on enterprises.

Article 18. Supervision through receiving, considering and settling proposals, reports, complaints or denunciations related to enterprises

1. Owners shall, according to their competence, receive, consider and settle proposals, reports, complaints or denunciations directly related to the operation of enterprises, or decisions or acts of managers and laborers of enterprises in accordance with the laws on complaints and denunciations and relevant legal documents.

2. The results of receiving, considering and settling proposals, reports, complaints or denunciations related to the operation of enterprises, or decisions or acts of managers and laborers of enterprises shall be sent to agencies, organizations or units assigned to act as focal points in uniformly supervising enterprises for inclusion in supervision reports.

Section 3. REPORTING REGIME AND HANDLING OF SUPERVISION RESULTS

Article 19. Self-supervision reports of enterprises

Based on the guidance of their owners being line ministries or provincial-level People’s Committees as prescribed in Clause 2, Article 11 of this Decree, enterprises in which the State holds 100% charter capital shall prepare self-supervision reports on the observance of law and owners’ decisions.

Article 20. Reports of controllers or representatives

1. Reports of controllers or representatives at grade-1 enterprises are prescribed as follows:

a/ Reports shall be made on a quarterly basis and an annual basis and sent to owners and corporate finance management agencies (the Ministry of Finance, for enterprises under its management, or provincial-level Finance Departments, for enterprises managed by provincial-level People’s Committees);

b/ Quarterly reports must be sent no later than the 15^th of the first month of the subsequent quarter while annual reports must be sent no later than January 31 of the subsequent year.

2. For grade-2 enterprises, their owners being grade-1 enterprises shall issue the reporting regime applicable to representatives. Representatives at grade-2 enterprises shall send reports to their owners and concurrently to line ministries or provincial-level People’s Committees being owners of grade-1 enterprises.

Article 21. Reports on supervision results of owners being line ministries or provincial-level People’s Committees

1. Every six (6) months and every year, based on the results of supervision in the forms specified in Articles 16, 17 and 18 of this Decree, owners being line ministries or provincial-level People’s Committees shall make and send reports on supervision results to the Ministry of Finance, the Ministry of Planning and Investment, the Government Inspectorate and related agencies. A report on supervision results must be enclosed with a self- supervision report of each enterprise and the supervision report of the controller or representative. Biannual reports must be sent no later than August 31 of the reporting year while annual reports must be sent no later than May 31 of the subsequent year.

2. A report on supervision results has the following contents:

a/ Characteristics and situation of enterprises under owners’ management and actual state of management of enterprises in the reporting period (legal grounds and owners’ decisions);

b/ Summary of the results of self-supervision by enterprises, reports of controllers or representatives;

c/ Results of owners’ supervision of enterprises in the observance of law and owners’ decisions, based on the contents specified in Article 7 of this Decree;

d/ Assessment of the results of supervision by owners, ministries, ministerial-level agencies and related agencies, organizations and individuals, of the observance of law and owners’ decisions by enterprises (by the following levels: full observance, partial observance, and non-observance); assessment of the preservation and development of state capital at enterprises;

dd/ Solutions already taken by owners or related agencies, organizations or individuals (if any); proposed remedies or examination or inspection (if any).

3. Reports on supervision results shall be filed with owners’ dossiers of management of state enterprises and publicized in accordance with law.

Article 22. Handling of supervision results

Based on supervision results, owners or agencies or units assigned by owners shall:

1. Consider and promptly solve according to their competence difficulties and problems related to the operation of enterprises; and create conditions for enterprises to fulfill approved business targets and plans.

2. Urge and timely apply according to their competence measures to rectify the operation of enterprises.

3. Propose the Prime Minister to discipline chairpersons of Members’ Councils or company presidents of enterprises established under the Prime Minister’s decisions. Handle according to their competence enterprise managers or representatives who fail to implement or fully implement information and reporting regulations, fail to observe or fully observe regulations of owners, or commit other violations.

4. Decide on examination or inspection of enterprises according to their competence defined in this Decree.

5. Forward dossiers of violations to competent investigation agencies for examination of penal liability when detecting criminal signs.