SAV’s opinions on the state budget estimates: continuous innovation and quality enhancement
(sav.gov.vn) – Under the Law on State Audit, the Law on State Budget, and resolutions of the National Assembly Standing Committee, the State Audit of Viet Nam (SAV) is responsible for providing opinions on state budget estimates, the allocation of the central budget, the investment policies of national target programs and major national projects, and the approval of annual state budget finalisation. These opinions serve as a basis for the National Assembly to review and make decisions on these matters. Additionally, the SAV submits an annual audit plan to the National Assembly for their feedback before the Auditor General officially approves it.
In recent years, the SAV has consistently focused on fulfilling its assigned tasks while implementing progressive reforms to enhance the quality of its audit work.
Significant improvements in audit reporting and budgetary opinions
The SAV has conducted audits of state budget finalisation at ministries, sectors, and localities, preparing comprehensive audit reports on state budget finalisation to be submitted to the National Assembly, the Standing Committee, and other parliamentary bodies. These reports serve as critical reference materials for the National Assembly to examine and verify the Government’s budget finalisation reports. Furthermore, National Assembly deputies rely on the SAV’s assessments to debate and approve the annual resolution on state budget finalisation.
In addition, the SAV has made continuous efforts to enhance the quality of its opinions regarding the annual budget execution, the development of budget estimates, and the central budget allocation plan submitted by the Government to the National Assembly. Notably, in 2024, for the first time, the SAV prepared a separate report evaluating the state budget execution for 2024, along with opinions on the 2025 budget estimates and central budget allocation plan. This report, presented at the 8th session of the 15th National Assembly, provided a comprehensive assessment of the 2024 budget revenue and expenditure performance, 2025 budget revenue and expenditure estimates, and the allocation plan. The SAV’s detailed data, insights, and analysis proved highly valuable for parliamentary bodies in verifying the Government’s reports. National Assembly deputies appreciated the SAV’s perspectives, which contributed significantly to discussions and the approval of the 2025 state budget resolution.
In 2024, the SAV took a proactive approach in drafting its 2025 Audit Plan at an earlier stage, allowing National Assembly deputies to provide input sooner than previous years. The plan received broad support from the majority of deputies, as it was designed with clear and scientifically-designed objectives, principles, content, and implementation strategies. In December 2024, the Auditor General officially approved the 2025 Audit Plan, which includes 116 audit tasks, a reduction of five compared to the previous year. Despite this reduction, the plan still ensures a comprehensive audit coverage of all key areas as required.
Moving forward, we expect the SAV to actively prepare the necessary conditions, strategies, and solutions to successfully implement the 2025 Audit Plan. In particular, it is crucial for the SAV to develop a specific audit roadmap for government agencies and units undergoing mergers and restructuring in the near future.
Significant improvements in audit reporting and budgetary opinions
The SAV has conducted audits of state budget finalisation at ministries, sectors, and localities, preparing comprehensive audit reports on state budget finalisation to be submitted to the National Assembly, the Standing Committee, and other parliamentary bodies. These reports serve as critical reference materials for the National Assembly to examine and verify the Government’s budget finalisation reports. Furthermore, National Assembly deputies rely on the SAV’s assessments to debate and approve the annual resolution on state budget finalisation.
In addition, the SAV has made continuous efforts to enhance the quality of its opinions regarding the annual budget execution, the development of budget estimates, and the central budget allocation plan submitted by the Government to the National Assembly. Notably, in 2024, for the first time, the SAV prepared a separate report evaluating the state budget execution for 2024, along with opinions on the 2025 budget estimates and central budget allocation plan. This report, presented at the 8th session of the 15th National Assembly, provided a comprehensive assessment of the 2024 budget revenue and expenditure performance, 2025 budget revenue and expenditure estimates, and the allocation plan. The SAV’s detailed data, insights, and analysis proved highly valuable for parliamentary bodies in verifying the Government’s reports. National Assembly deputies appreciated the SAV’s perspectives, which contributed significantly to discussions and the approval of the 2025 state budget resolution.
In 2024, the SAV took a proactive approach in drafting its 2025 Audit Plan at an earlier stage, allowing National Assembly deputies to provide input sooner than previous years. The plan received broad support from the majority of deputies, as it was designed with clear and scientifically-designed objectives, principles, content, and implementation strategies. In December 2024, the Auditor General officially approved the 2025 Audit Plan, which includes 116 audit tasks, a reduction of five compared to the previous year. Despite this reduction, the plan still ensures a comprehensive audit coverage of all key areas as required.
Moving forward, we expect the SAV to actively prepare the necessary conditions, strategies, and solutions to successfully implement the 2025 Audit Plan. In particular, it is crucial for the SAV to develop a specific audit roadmap for government agencies and units undergoing mergers and restructuring in the near future.
