The State Audit Office of Viet Nam to focus on implementing Resolution No. 91/2023/QH15 on approving the final settlement of the State budget in 2021
The Auditor-General Ngo Van Tuan has signed Dispatch No. 647/KTNN-TH requesting the Specialized Audit Departments and Regional Audit Offices of the State Audit Office of Viet Nam (SAV) to focus on implementing a number of contents according to Resolution No. 91/2023/QH15 dated June 19, 2023 of the National Assembly approving the State final acounts in 2021.
Disatch No. 647/KTNN-TH stated that in order to further improve the quality of SAV opinions on the State budget estimates and final accounts, which are expected to serve as a basis for the National Assembly’s decisions on the State budget estimates and approval of the State final accounts annually, the Auditor-General requested Heads of SAV's subordinate units to learn from experience and fully implement the contents related to audit activities in Report No. 497/BC-UBTVQH15 dated June 18, 2023 of the Standing Committee of the National Assembly on the acceptance and explanation of the 2021 State final accounts, the National Assembly's Resolution No. 91/2023/QH15 on approving the 2021 State final accounts and to pay attention to the followings:
Regarding the audit of the management and use of the budget and of the State final account report, it is necessary to take the following five contents into consideration:
Firstly, strengthen the audit of brought-forward expenditures, tax debt freeze, pay-off of late payment fines and late payment interest in accordance with Resolution No. 94/2019/QH14 of the National Assembly as stated in Dispatch No. 37/KTNN-TH dated January 13, 2023 of SAV guiding the objectives, materiality and main audit contents in 2023.
For brought-forward expenditures, it is necessary to clearly define figures and the contents of this item as prescribed in Clause 3, Article 64 of the State Budget Law and requirements of the competent authorities. Auditors need to pay attention to examining the following expenditures brought from 2021 to 2022 and related contents: such expenditures accounted in the subsection "Other budgets as prescribed by law" in localities, and non-business expenses for environment allocated from central budget estimates for the second period of 2021 (Decision No. 1431/QD-TTg dated August 25, 2021 of the Prime Minister); evaluation of the implementation and recommendation to strictly implement the Resolution No. 91/2023/QH15 of the National Assembly "Cancellation and recovery of State budget transfers that are not in accordance with regulations, where there is no need to use or there is excess of the prescribed disbursement due date; recovery of central budget supporting for localities in 2022 and up to 2021 which were improperly managed and used or of which the disbursement due date was expired”, “Do not transfer the accounts to the 2023 central budget in support of localities, which were improperly managed and used or of which the disbursement due date expired, of which the estimates have been discarded and recovered to the Central budget”.
For the freezing of tax debt, cancellation of late payment fines and late payment interest according to Resolution No. 94/2019/QH14, it is necessary to specifically assess the implementation of the selection and deletion from the debtor list to ensure that the right entities are selected and competent, and to verify the number of the selected and deleted as of December 31, 2022 and June 30, 2023 of the audited localities, the difference from those reported by the Tax Department to the General Department of Taxation at the above-mentioned time (if any).
Secondly, for the audits aimed at clarifying the accumulated debt for capital construction from the State budget as of December 31, 2022, auditors need to clearly identify the followings: Capital construction outstanding debt incurred before (if any) and from January 1, 2015 (specify debts arising in 2022, the appendix of projects list that incur capital construction outstanding debts for construction, reasons for this debt incurrence); capital construction outstanding debts by each source of capital from the Central budget and the local budget.
Thirdly, the audit clarifies the advance according to the prescribed time limit, particularly the those lasting for many years; the unrecovered cost estimate advances recommended to be handled according to regulations.
Fourthly, the audits clarifies the unused salary policy reform data of each Ministry, Central agency, and locality as of December 31, 2022.
Fifthly, the audit conclusions and recommendations should clearly state the items that are not eligible for State budget settlement, which serve as a basis for the National Assembly and People's Councils at all levels to consider and approve the State budget final accounts.
To strictly implement the requirements of the Auditor-General in Dispatch No. 1179/KTNN-TH dated October 27, 2022 in sending audit results of local budget final account, it is necessary to meet the objective of providing information, reliable data for the People's Council as a basis for approving local budget settlements.
The Auditor-General requested specialized audit departments and regional audit offices to continue:
Strengthening the examination of the implementation of audit conclusions and recommendations, particularly putting emphasis on implementation of audit recommendations given for fiscal years of 2021, 2020 and earlier related to revenues, expenditures, and transfer of state budget which was not in accordance with regulations which have been approved by competent authorities but have not been processed according to the provisions of Article 73 of the State Budget Law.
Publicizing the results of audits and audits of state budget final account according to applicable regulations, specifically the audits that had registered gold medal or applied for out-of-plan rewards as prescribed on Directive No. 103/CT-KTNN dated February 22, 2023 of SAV; digitalizing the issued audit reports in accordance with the instructions in Dispatch No. 467/KTNN-TH dated May 9, 2023 to provide reports for the Ethnic Council and the National Assembly's Committees as per Resolution No. 74/2022/QH15; organizing the monitoring of the implementation of the audit recommendations to ensure a complete, timely and detailed summary of the list of organizations and individuals that have not yet fulfilled the audit recommendations for disclosure as required in Resolution No. 91/ 2023/QH15 of the National Assembly./.
Regarding the audit of the management and use of the budget and of the State final account report, it is necessary to take the following five contents into consideration:
Firstly, strengthen the audit of brought-forward expenditures, tax debt freeze, pay-off of late payment fines and late payment interest in accordance with Resolution No. 94/2019/QH14 of the National Assembly as stated in Dispatch No. 37/KTNN-TH dated January 13, 2023 of SAV guiding the objectives, materiality and main audit contents in 2023.
For brought-forward expenditures, it is necessary to clearly define figures and the contents of this item as prescribed in Clause 3, Article 64 of the State Budget Law and requirements of the competent authorities. Auditors need to pay attention to examining the following expenditures brought from 2021 to 2022 and related contents: such expenditures accounted in the subsection "Other budgets as prescribed by law" in localities, and non-business expenses for environment allocated from central budget estimates for the second period of 2021 (Decision No. 1431/QD-TTg dated August 25, 2021 of the Prime Minister); evaluation of the implementation and recommendation to strictly implement the Resolution No. 91/2023/QH15 of the National Assembly "Cancellation and recovery of State budget transfers that are not in accordance with regulations, where there is no need to use or there is excess of the prescribed disbursement due date; recovery of central budget supporting for localities in 2022 and up to 2021 which were improperly managed and used or of which the disbursement due date was expired”, “Do not transfer the accounts to the 2023 central budget in support of localities, which were improperly managed and used or of which the disbursement due date expired, of which the estimates have been discarded and recovered to the Central budget”.
For the freezing of tax debt, cancellation of late payment fines and late payment interest according to Resolution No. 94/2019/QH14, it is necessary to specifically assess the implementation of the selection and deletion from the debtor list to ensure that the right entities are selected and competent, and to verify the number of the selected and deleted as of December 31, 2022 and June 30, 2023 of the audited localities, the difference from those reported by the Tax Department to the General Department of Taxation at the above-mentioned time (if any).
Secondly, for the audits aimed at clarifying the accumulated debt for capital construction from the State budget as of December 31, 2022, auditors need to clearly identify the followings: Capital construction outstanding debt incurred before (if any) and from January 1, 2015 (specify debts arising in 2022, the appendix of projects list that incur capital construction outstanding debts for construction, reasons for this debt incurrence); capital construction outstanding debts by each source of capital from the Central budget and the local budget.
Thirdly, the audit clarifies the advance according to the prescribed time limit, particularly the those lasting for many years; the unrecovered cost estimate advances recommended to be handled according to regulations.
Fourthly, the audits clarifies the unused salary policy reform data of each Ministry, Central agency, and locality as of December 31, 2022.
Fifthly, the audit conclusions and recommendations should clearly state the items that are not eligible for State budget settlement, which serve as a basis for the National Assembly and People's Councils at all levels to consider and approve the State budget final accounts.
To strictly implement the requirements of the Auditor-General in Dispatch No. 1179/KTNN-TH dated October 27, 2022 in sending audit results of local budget final account, it is necessary to meet the objective of providing information, reliable data for the People's Council as a basis for approving local budget settlements.
The Auditor-General requested specialized audit departments and regional audit offices to continue:
Strengthening the examination of the implementation of audit conclusions and recommendations, particularly putting emphasis on implementation of audit recommendations given for fiscal years of 2021, 2020 and earlier related to revenues, expenditures, and transfer of state budget which was not in accordance with regulations which have been approved by competent authorities but have not been processed according to the provisions of Article 73 of the State Budget Law.
Publicizing the results of audits and audits of state budget final account according to applicable regulations, specifically the audits that had registered gold medal or applied for out-of-plan rewards as prescribed on Directive No. 103/CT-KTNN dated February 22, 2023 of SAV; digitalizing the issued audit reports in accordance with the instructions in Dispatch No. 467/KTNN-TH dated May 9, 2023 to provide reports for the Ethnic Council and the National Assembly's Committees as per Resolution No. 74/2022/QH15; organizing the monitoring of the implementation of the audit recommendations to ensure a complete, timely and detailed summary of the list of organizations and individuals that have not yet fulfilled the audit recommendations for disclosure as required in Resolution No. 91/ 2023/QH15 of the National Assembly./.
