The State Auditor General, the Chief Prosecutor of the Supreme People's Procuracy, the Minister of Public Security and the Minister of National Defense have just agreed to issue Joint Circular No. 01/2025 regulating the coordination between the State Audit, the Investigation Agency and the Procuracy in exchanging, transferring information and recommending consideration and prosecution of cases with signs of crime discovered through the audit activities of the State Audit.
This Circular will officially take effect from March 6, 2025.
The noteworthy content in the circular is that within the scope and limits of the audit, if a violation of the law with signs of crime is discovered, causing loss or waste of public finance and public assets, the State Audit is responsible for transferring relevant documents proving the loss or waste of public finance and public assets to the competent investigation agency for consideration and handling in accordance with the provisions of law;
At the same time, notify in writing the Procuracy at the same level as the competent Investigation Agency.
Accordingly, in case of detecting and collecting evidence of a violation of the law with signs of crime, causing loss or waste of public finance and public assets, the State Audit shall issue a document transferring information about the case to the competent Investigation Agency for consideration and handling in accordance with the provisions of law;
In case sufficient evidence has been collected and signs of crime have been clarified, causing loss and waste of public finance and public assets, the State Audit shall make a written recommendation and send along with the collected documents and evidence to the competent Investigation Agency for consideration and prosecution of the criminal case.
For cases with many complicated details, involving many levels and sectors, if deemed necessary, before making a written recommendation, the State Audit shall organize an interdisciplinary meeting including the State Audit, the competent investigation agency, and the Procuracy to analyze and evaluate the collected documents.
In case the inter-sectoral agencies agree to determine that the case has clear signs of crime, the State Audit shall issue a written recommendation and immediately transfer it to the competent investigation agency, together with relevant records and documents for consideration and prosecution.
The State Auditor General shall decide to transfer the file to the Investigation Agency. For cases where the authority of the Investigation Agency at any level within the People's Public Security or the People's Army is not clearly defined, the following shall apply:
For cases not related to national defense, the State Audit Office shall transfer the file to the Ministry of Public Security and notify the Supreme People's Procuracy in writing;
For cases in the defense sector, the State Audit Office transfers the file to the Ministry of National Defense and simultaneously notifies the Central Military Procuracy in writing.
