Combating and preventing crimes of embezzlement of assets.

These are "blurred examples".

According to authorities, embezzlement of assets occurs at many levels, in many sectors and fields, on varying scales, causing damage to state and public assets and generating much public outrage.

For example, recently on December 28, 2023, the Quỳnh Lưu District Police temporarily detained Trần Thị Thương, an office staff member and treasurer of the Quỳnh Bá Commune People's Committee, for investigation into the crime of "embezzlement of property".

Through investigation, the Quỳnh Lưu District Police discovered that, during the course of his work, the suspect had abused his position and authority to embezzle public funds, salaries and allowances for semi-professional forces, and money allocated for the regular operations of various departments and agencies.

Specifically, during the search of the suspect's workplace, the investigating agency discovered and seized 32 approved payment files for social welfare benefits, one ledger recording income and expenses for 2023, and numerous documents related to Thuong's criminal activities.

Based on the evidence and the suspect's confession, the Quỳnh Lưu District Police initially determined that from January 1, 2023 to July 31, 2023, Trần Thị Thương embezzled assets totaling over 300 million VND for personal use.

Previously, on February 21, 2023, the Ky Son District Police, in coordination with the Ky Son District People's Procuracy, served the decision to initiate criminal proceedings, indict the suspect, and issue an arrest warrant against Ha Tham Canh (born in 1979), residing in Ta Ca commune, former Principal of Ta Ca Ethnic Boarding Primary School, for the crimes of "Embezzlement of property" and "Abuse of position and power while performing official duties".

During the expanded investigation of the case, the Criminal Investigation Department of Ky Son District Police continued to identify Ho Thi Phuong - former accountant of Ta Ca Ethnic Boarding Primary School - who assisted Ha Tham Canh in creating fraudulent settlement documents to withdraw funds from the state budget intended for paying substitute teachers, thereby enabling Ha Tham Canh to embezzle more than 40 million VND from these funds.

Subsequently, Ha Thi Phuong was also prosecuted for the crime of "Embezzlement of property" as stipulated in Clause 1, Article 353 of the Penal Code, in the role of an accomplice.

In October 2022, the People's Procuracy of Nghe An province approved the decisions to prosecute, search warrants, and arrest warrants for temporary detention in the embezzlement case that occurred at the Nghi Hoa Commune People's Credit Fund, Nghi Loc district. Four people were arrested for "Embezzlement of Assets," including: Nguyen Thanh Cong (born 1955) - former Director of the Nghi Hoa Commune People's Credit Fund, Nghi Loc district; Dang Van Thanh (born 1968) - Deputy Director of the Credit Fund; Tran Thi Ngoc Ha (born 1980) - Chief Accountant of the Credit Fund; and Tran Thi Ha Phuong (born 1995) - employee of the Credit Fund. All suspects reside in Nghi Hoa commune, Nghi Loc district.

Initial investigations revealed that, while in office, Nguyen Thanh Cong instructed several individuals within the Credit Fund to falsify numerous loan applications to withdraw funds for personal use; the total outstanding debt as of October 16, 2020 was...23,616,515,000Due to his inability to repay his debts, Nguyen Thanh Cong continued to direct the creation of fraudulent documents to settle previous loans.

The investigation proved that Cong instructed Thanh, Ha, and Phuong to create seven fraudulent loan applications under the names of borrowers Pham Thi Thanh Thuy, Le Thi Sam, Nguyen Thi Huong, Le Thi Loan, Nguyen Thi Anh Dao, Nguyen Van Dong, and Pham Thi Man in order to disburse and embezzle 1,365,000,000 VND. The handwriting analysis concluded that the signatures and handwriting on the documents in the seven loan applications belonged to Nguyen Thanh Cong, Dang Van Thanh, Tran Thi Ngoc Ha, and Tran Thi Ha Phuong.
The embezzlement of state assets by these officials and civil servants not only causes losses to state property but also violates public service ethics, affecting the people's trust in the Party's leadership, the State's management, and the image of "servants of the people."

Enhancing awareness of the rule of law in the performance of public duties.

During his lifetime, President Ho Chi Minh pointed out that the nature of corruption is the act of "stealing public property, private property, or the people's property," "taking public property for private use," "fraud, greed," and "disrespecting public property." He considered corruption and waste to be "internal enemies," enemies of the people. He also clearly stated, "Corruption and decadence arise only because of individualism," and "bureaucracy is the breeding ground for corruption and waste to flourish."

Therefore, to eradicate corruption, we must first eradicate bureaucracy and individualism. According to him, "if cases of corruption are discovered and investigated, the Party will severely discipline them, and the Government will severely punish them."

To combat the risks leading to embezzlement and corruption, the Vietnamese Penal Code specifically stipulates severe penalties for this crime. Accordingly, depending on the nature and severity of the crime, those who commit embezzlement may be prosecuted according to the penalty ranges prescribed in Article 353 of the 2015 Penal Code (amended and supplemented in 2017), in which the highest penalty is life imprisonment; the highest penalty is the death penalty.

In addition, those convicted of embezzlement are prohibited from holding certain positions for 1 to 5 years, may be fined from 30,000,000 VND to 100,000,000 VND, and may have part or all of their assets confiscated.

Applying supplementary penalties to those convicted of embezzlement serves to support the main punishment, increase the likelihood of punishing offenders, educate them to abide by the law and the rules of life, prevent them from committing new crimes; educate others to respect the law, and prevent and combat crime.

In addition to facing severe legal penalties, according to Article 39 (Violation of regulations on preventing and combating corruption and negative practices) of Regulation No. 69 dated July 6, 2022, on disciplinary measures for Party organizations and members violating regulations of the Central Committee of the Communist Party of Vietnam: Party members who “embezzle money and assets, exploit social security policies and relief funds for corruption and negative practices; exploit the establishment of funds for personal gain” (Clause i); and exploit their position, authority, or job to appropriate public assets (Clause 0) will be expelled from the Party.
In Nghe An province, the fight against corruption has always been carried out seriously and comprehensively; many corruption cases (including embezzlement of assets) have been detected and handled through investigation, prosecution, and trial.

The Provincial Steering Committee for Anti-Corruption and Negative Phenomena has comprehensively implemented tasks and solutions to prevent and combat corruption and negative phenomena; focusing on weak points, difficult areas, and fields prone to corruption and negative phenomena to direct their resolution; while ensuring strict, consistent, and timely handling of violations by cadres and Party members through Party discipline, administrative sanctions, and criminal prosecution.

In 2023, investigative agencies at all levels in the province handled 43 cases/184 defendants, of which 29 cases/132 defendants were newly discovered and prosecuted. The People's Procuracy at two levels also handled 22 cases/58 defendants; the People's Courts at all levels handled 30 cases/77 defendants for first-instance trial, of which 23 cases/45 defendants have been tried. The damage caused by corruption crimes amounted to more than 7.8 billion VND; assets recovered amounted to more than 5.6 billion VND...

The forecast indicates that corruption will remain complex in the coming period, concentrated in several sensitive areas such as: investment and construction, land management, trade, finance, banking, and healthcare...

Therefore, all levels, sectors, and localities need to continue to implement comprehensively and effectively solutions to prevent corruption and negative practices; tighten administrative discipline and order; strictly implement regulations on transparency, administrative reform, and public services… especially Plan No. 840/KH-UBND on the implementation of the Project “Building a national database on asset and income control” and Regulation No. 114 of the Politburo “Regulations on power control and prevention and combating corruption and negative practices in personnel work”.

Furthermore, as President Ho Chi Minh clearly stated, "Corruption, waste, and bureaucracy are enemies within." Therefore, for the struggle against bureaucracy, corruption, and waste to be effective, a crucial issue is that the cadre and civil servants, especially those in leadership and management positions, must always uphold the law in the performance of their duties, "promote revolutionary ethics, and eradicate individualism."