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Ensuring Compliance with the Functions, Authority, and Responsibilities of the State Audit Office of Vietnam in Implementing Resolution No. 205/2025/QH15

03/06/2026 - 09:25      58 view
The Auditor General of the State Audit Office of Vietnam (SAV) has requested its subordinate units to strictly perform the SAV’s duties under Resolution No. 205/2025/QH15 and Joint Circular No. 09/2025/TTLT, ensuring compliance with the SAV’s functions, authority, and responsibilities and with applicable laws.
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The State Audit Office of Vietnam has disseminated instructions on the implementation of its duties under National Assembly Resolution No. 205/2025/QH15 on the pilot mechanism allowing the People’s Procuracies to initiate civil lawsuits to protect the civil rights of vulnerable groups or protect the public interest. Photo: TL

The State Audit Office of Vietnam (SAV) has issued Official Letter No. 743/KTNN-TH on the implementation of the SAV’s duties under Article 9 of National Assembly Resolution No. 205/2025/QH15 on piloting the mechanism allowing People’s Procuracies to initiate civil lawsuits to protect the civil rights of vulnerable groups or protect the public interest, and Article 5 of Joint Circular No. 09/2025/TTLT-VKSNDTC-TANDTC-KTNN-TTCP-BCA-BTP-BTC-BVST-BXD-BYT-BNNMT-BVHTTDL-BDTTG dated November 3, 2025, providing guidance on the implementation of Resolution No. 205/2025/QH15 (Joint Circular No. 09/2025/TTLT).

Under the Official Letter, the Auditor General of the SAV requested its subordinate units to disseminate and strictly implement Resolution No. 205/2025/QH15 and Joint Circular No. 09/2025/TTLT, ensuring compliance with their functions, authority, and responsibilities and with applicable laws.

Within 15 days from the date of receiving or identifying information concerning acts infringing upon the civil rights of vulnerable groups or the public interest in the localities of Hanoi, Ho Chi Minh City, Da Nang, Can Tho, Quang Ninh, and Dak Lak, where such matters do not fall under the SAV’s jurisdiction, the relevant units are responsible for reporting to the Auditor General of the SAV (through the SAV Inspectorate) for consideration and decision on whether to notify the agencies, organizations, or individuals having the right or responsibility to initiate legal proceedings, or the People’s Procuracy, in accordance with Clause 1, Article 5 of Joint Circular No. 09/2025/TTLT.

Audit-leading units, pursuant to Joint Circular No. 09/2025/TTLT, are responsible for providing information, documents, and audit results relating to acts infringing upon the civil rights of vulnerable groups or the public interest in Hanoi, Ho Chi Minh City, Da Nang, Can Tho, Quang Ninh, and Dak Lak. Such information and documents shall be provided after the audit report has been issued and submitted to the Auditor General of the SAV for consideration and decision on whether to provide them to the People’s Procuracy.

Where an audit result contains recommendations for handling violations or remedying consequences arising from acts infringing upon the civil rights of vulnerable groups or the public interest, but the relevant unit fails to implement or only partially implements the audit recommendations and takes no other remedial measures, the audit-leading unit is responsible for reporting to the Auditor General of the SAV for direction before notifying the corresponding People’s Procuracy to consider and initiate legal proceedings in accordance with regulations.

Regarding the signing of coordination regulations between regional State Audit Offices and provincial-level People’s Procuracies, the Official Letter states that, recently, several provincial-level People’s Procuracies have proposed that regional State Audit Offices sign coordination regulations concerning the pilot mechanism allowing People’s Procuracies to initiate public-interest civil lawsuits to protect the civil rights of vulnerable groups or protect the public interest in their respective localities.

However, different localities have proposed different coordination arrangements, some of which even fall outside the scope of the SAV’s functions, duties, and responsibilities. Therefore, to ensure consistency across the SAV regarding coordination arrangements, the Auditor General requested the Chief Auditors of regional State Audit Offices to carefully review the proposed coordination contents and ensure that they are consistent with the responsibilities assigned to the SAV under Resolution No. 205/2025/QH15 dated June 24, 2025, and Joint Circular No. 09/2025/TTLT dated November 3, 2025.

Where proposed coordination matters fall outside the responsibilities assigned to the SAV but remain feasible in practice and consistent with the SAV’s functions and duties as prescribed by law, the Chief Auditors shall provide a clear report when submitting the matter to the Auditor General for consideration and decision before signing the coordination regulations.

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