VATM is organized according to the parent company - subsidiary company model, in which the Parent Company - Vietnam Air Traffic Management Corporation is a one-member limited liability company with 100% charter capital held by the State, operating under the Enterprise Law, Vietnam Civil Aviation Law and related legal regulations.
The organizational structure of VATM includes: Parent company; affiliated units; 1 subsidiary company is Aviation Management Engineering Company Limited (Attech).
The Government Inspectorate's conclusion notice clearly states: In the period from 2023 to November 30, 2025, VATM accounted for 4 general production costs with a total value of 2,031 million VND.
The items are only essentially new purchases or asset upgrades, but VATM does not record an increase in the original price for management, depreciation, increasing production and business costs and correspondingly reducing pre-tax profit.
Notably, in the period from 2023 to November 30, 2025, VATM, dependent accounting units and Attech spent cash on salaries, bonuses and other regular expenses with a total value of about 319.255 million VND.
VATM, dependent accounting units and Attech not performing non-cash payments for salaries, bonuses and other regular expenses is a violation of Clause 1, Article 29 of the 2018 Law on Anti-Corruption.
Regarding the use of land and public assets for lease not for the right purpose of land use:
The Northern Flight Management Company and the Southern Flight Management Company used some public assets attached to land, including badminton courts, tennis courts and some equipment installation locations for lease. The total revenue is 3,123.69 million VND.
The above-mentioned units used land and public assets for lease not for the right purpose of land use, violating regulations.
Responsibility belongs to the Board of General Directors, the Planning - Investment Department of VATM; the Board of Directors, the Planning Department of dependent accounting units of VATM and related organizations and individuals.
Regarding investment and construction work: Through inspection of 14 projects, some Feasibility Study Reports do not contain financial analysis, risk analysis and socio-economic efficiency assessment; some economic-technical reports do not analyze investment efficiency, which is a violation of point d, clause 2, Article 54 and clause 2, Article 55 of the 2014 Construction Law.
Based on the Inspection Conclusion, the Government Inspector General proposed that the Ministry of Construction, VATM, units directly under VATM and Attech, based on the shortcomings, limitations, and violations, clarify the nature, extent, consequences, causes, and specific responsibilities of each related organization and individual in each period.
Based on the review results, if there are sufficient grounds and bases as prescribed, the organization shall consider responsibilities for strict handling according to legal regulations; the results of the implementation of the Inspection Conclusion shall be reported to the Government Inspectorate for synthesis and reporting to the Prime Minister.
