WHAT IS DOCUMENT SEALING? UNTIL WHEN MUST INFORMATION RELATED TO DOCUMENT SEALING BE KEEP CONFIDENTIAL ACCORDING TO DECISION 02?

What is document sealing? Until when must information related to document sealing be keep confidential according to decision 02?

What is document sealing? Until when must information related to document sealing be kept confidential? What are the procedures and order for requesting document sealing according to Decision 02/2011/QD-KTNN? Let’s find out more with Pham Consult!

What is document sealing?

According to Clause 1, Article 3 of the Regulations issued together with Decision 02/2011/QD-KTNN, the following provisions are provided:

Explanation of terms

In this Regulation, the following terms are construed as follows:

1. Document sealing is the act of sealing documents and attaching papers with signatures of those who perform them according to the regulations, procedures and processes in this Regulation to preserve the original state of the documents for the State Audit’s auditing activities.
2. Account checking is the act of verifying and comparing the accounts of the audited unit and related individuals at the State Treasury, banks and credit institutions according to the regulations, procedures and processes in this Regulation and related legal documents to serve the State Audit’s auditing activities.
3. Related organizations and individuals are agencies, organizations, units and individuals that have economic and financial relations with the audited unit.

Thus, based on the above provisions, we can understand that document sealing is the act of sealing documents and pasting papers with signatures of those who comply with the provisions, procedures and processes in this Regulation to preserve the original state of the documents for the State Audit’s auditing activities.

Until when must information related to document sealing be kept confidential according to Decision 02?

Based on Clause 4, Article 4 of the Regulations issued together with Decision 02/2011/QD-KTNN, it is stipulated that:

Principles for implementing document sealing and account checking

1. Documents and accounts of organizations and individuals shall only be sealed and checked when there is a decision from a competent person.
2. Document sealing and account checking must be carried out in accordance with the provisions of law and specific provisions of this Regulation.
3. Do not obstruct the normal operations of the audited unit and related organizations and individuals.
4. Information related to document sealing and account checking must be kept confidential and not disclosed to the audited unit, related organizations and individuals before implementation.

Accordingly, Information related to document sealing must be kept confidential and not disclosed to the audited unit, related organizations and individuals before implementation.

What are the procedures and order for requesting document sealing?

Based on Article 8 of the Regulations issued together with Decision 02/2011/QD-KTNN, the procedures and order for requesting document sealing are prescribed as follows:

(1) When discovering a case requiring document sealing under Article 6 of the Regulations issued together with Decision 02/2011/QD-KTNN, the Audit Team member shall report to the Audit Team Leader for consideration by the Audit Team Leader. If it is deemed necessary to seal the document, the Audit Team Leader shall make a written request to the Head of the Audit Team on the same day of receiving the request for document sealing.

In case the Audit Team Leader deems it unnecessary to apply the document sealing measure, he/she shall reply to that member and state the reason.

(2) Within one day from the date of receiving the request of the Head of the Audit Team, the Head of the Audit Team must decide to seal the documents according to the provisions of Clause 2, Article 7 of the Regulations issued together with Decision 02/2011/QD-KTNN or request the State Auditor General to decide to seal the documents.

In case the Head of the Audit Team does not agree with the request to seal the documents of the Head of the Audit Team, he/she must reply in writing to the Head of the Audit Team and must clearly state the reason.

(3) Within two days from the date of receipt of the request of the Head of the Audit Team, the State Auditor General shall decide to seal the documents.

In case the documents are not sealed, he/she must reply in writing to the Head of the Audit Team and must clearly state the reason.

In addition, Article 10 of the Regulations issued together with Decision 02/2011/QD-KTNN also stipulates the procedures for sealing documents, including the following contents:

(1) As soon as the Decision to seal documents takes effect, the Head of the Audit Team shall notify the audited unit and organize the sealing of documents. When sealing documents, there must be a representative of the audited unit and at least two members of the Audit Team.

(2) Check documents according to the Decision on sealing documents; pack documents that need to be sealed; seal (the seal must have the signature of the representative of the audited unit and the Head of the Audit Team); make a record of sealing documents.

(3) The record of sealing documents must clearly state the time, location, participants in the sealing, list of sealed documents, individuals and organizations managing the documents after sealing. The record of sealing documents must be signed by the Head of the Audit Team and the representative of the audited unit.