Typical events and activities of the State Audit Office of Viet Nam in 2023

(sav.gov.vn) - In 2023, the State Audit Office of Việt Nam (SAV) has achieved outstanding results in all fields of work. Below are typical events and activities of the SAV in 2023 (selected by Audit Newspaper).

1. The Standing Committee of the National Assembly promulgated the Ordinance on sanctioning administrative violations in the field of state audit.
 
The Ordinance No. 04/2023/UBTVQH15 on sanctioning administrative violations in the field of state audit was approved by the Standing Committee of the 15th National Assembly on February 28, 2023. Consisting of 21 articles, 5 chapters, the Ordinance officially took effect as from May 1st, 2023. Immediately after its promulgation, the SAV issued a Plan to implement the Ordinance, Guidelines on executing sanctions on administrative violations in the field of State Audit and decisions to amend and supplement a number of articles of several legal documents promulgated by Auditor General in accordance with the Ordinance. The SAV also organized 43 conferences to propagate the Ordinance and related legal documents for all officials, civil servants and employees of the SAV, as well as relevant agencies and ministries at central and local levels.
 
2. The Auditor General explained to the Finance and Budget Committee of the National Assembly and answered questions of deputies to the National Assembly on the implementation of audit conclusions and recommendations
 
In September 2023, for the first time, the Finance and Budget Committee of the National Assembly organized an hearing session on “The implementation of audit conclusions and recommendations of the SAV by the end of fiscal year 2021”, creating positive impacts on agencies, ministries, branches and localities. From a multi-dimensional perspective, the hearing session clarified the current situation, causes, responsibilities, agreed views and solutions to produce substantive changes in implementing audit conclusions and recommendations. At the 6th session of the 15th National Assembly, Auditor General Ngo Van Tuan emphasized the significance of the implementation of audit conclusions and recommendations for further audit effectiveness and efficiency. Specifying the reasons of the late implementation of audit recommendations, Mr. Tuan proposed the responsibilities of audited entities, especially the heads of agencies be enhanced, the legal framework for the audit conclusions and recommendations be strengthened.
 
3. To carry out a number of audits at the request of the Central Steering Committee on preventing and combating corruption and negativity; of the National Assembly and its Standing Committee to support their supervision
Under the conclusion of the Central Steering Committee on preventing and combating corruption and negativity and the direction of the Prime Minister, the SAV has conducted extra audits, namely audit of “Compensation and site clearance activities at the Long Thanh International Airport recovery, compensation, and resettlement support project”, audit of “land allocation, land use and land rent fee collection of several land use projects in Dong Nai province.
 
Through the 2023 audits, the SAV recommended to further investigate signs of law breaches in 01 project, provided 299 audit reports and documents in support for investigation, inspection and supervision; introduced reports to the Finance and Budget Committee of the National Assembly for its supervision over the 2021 state budget finalization; to the supervisory groups of the National Assembly on “the mobilization, management and use of resources which have been allocated for Covid-19 responses, etc.
 
4. The SAV actively participated in cooperation activities within the framework of INTOSAI, ASOSAI and ASEANSAI
 
From October 12th – 28th, the SAV successfully organized 2023 ASOSAI Capacity Development Program Workshop on “Audit of Infectious Disease Prevention Programs in post COVID-19” with the participation of 40 international delegates. Previously, the 10th Tripartite Meeting of the Heads of Supreme Audit Institutions Cambodia – Laos – Việt Nam with the theme “Audit recommendations follow-up” was held from August 27th – 30th with an aim at strengthening cooperation and sharing experiences among the three SAIs in order to enhance their audit quality and efficiency.
In September 2023, the SAV joined the Association of Supreme Audit Institutions of the nations speaking French (AISCCUF) and the INTOSAI’s Forum of jurisdictional SAIs. In addition, the SAV continued to well perform the role of  Chairman of ASEANSAI Strategic Planning Committee and the member of Knowledge Sharing Committee.
 
5. Signing Regulations on Coordination with People's Councils and People's Committees of provinces and cities
 
To contribute to the better practical and effective cooperation between the SAV and localities, in 2023, the SAV signed Regulations on Coordination with the Standing Committees of People's Councils and People's Committees of provinces and cities such as Dien Bien, Lai Chau, Son La, Lao Cai, Yen Bai, Phu Tho, Nghe An, Ha Tinh, Quang Binh, Quang Tri, Thua Thien Hue, Dak Lak, Dak Nong, Gia Lai, Kon Tum, Thanh Hoa, Ninh Binh, Nam Dinh, Thai Binh, Quang Nam, Quang Ngai, Binh Dinh, Hoa Binh, Bac Ninh, Ha Nam, Vinh Phuc, Da Nang and Hanoi.
 
Through the strict, methodical and effective implementation of the Regulations, the direction, administration and use of state budget and public assets of localities have been increasingly transparent and in order. At the same time, the coordination and companionship of the People's Councils and People's Committees of provinces and cities also helped the SAV develop annual audit plans in accordance with the motto "compact but quality", improving audit quality, towards the goal of auditing 100% of local budget final accounts reports.

6. Outstanding numbers of audit results, and implementation of audit conclusions and recommendations
 
As of December 15th, 2023, the SAV has completed 171 audits and issued 173 audit reports. Thereby, the SAV recommended to handle 30,245 billion VND, in which notably to mention were recommendations to increase 4,099.1 billion VND of state budget revenue, reduce 7,392.5 billion VND state budget expenditure; to cancel, amend, supplement and promulgate 133 documents no longer appropriate.
 
People also witnessed positive changes in implementation of 2022 audit recommendations. The financial settlement recommendations which have been carried out as of December 15, 2023, were worth 57,060.65/71,608.4 billion VND, accounting for 79.76% (70.61% of the same period last year); Agencies have amended, supplemented and issued 33 new documents to replace inappropriate documents (the same period in 2022 was 25 documents).
 
 7. The SAV successfully organized the Forum “Promoting economic resilience – bottlenecks and the role of the SAV”
 
In 2023, for the first time, the SAV cooperated with some Ministries to organize the Forum. It aimed to generate further insights and create solutions to help remove bottlenecks, difficulties and obstacles to promote economic resilience and development as well as clarify the role and responsibilities of the SAV in developing legal regulations, supervising and supporting law enforcement.

8. Completing the installation of the SAV’s audit report disclosure system in electronic form
 
Implementing Resolution No. 74/2022/QH15 of the National Assembly, the SAV has strengthened and diversified forms of publicizing audit results, especially audit reports in electronic form.
 
As of May 22, 2023, the SAV has completed its audit report disclosure system in electronic form at http://congkhaibckt.sav.gov.vn. To improve security, the SAV has granted access to the system to specialized deputies to the National Assembly as requested by National Assembly Office. As of November 20, 2023, the SAV has digitized 387 audit reports issued in 2022 and 2023 to help the deputies to explore information.
 
 9. For the first time, the SAV organized an examination to assess the capacity of auditors
 
In 2023, the SAV organized an examination to evaluate the updated knowlege and skills in auditing with a total of 553 auditors in the nation wide. The results showed that 100% of the examinees got passed. It was a obvious proof that civil servants and state auditors were knowledgeable about audit profession, processes and standards. The success of the examination was an important premise for the SAV to organize annual assessments of professional capacity and auditing skills, complete the Project on improvement of the quality of the SAV human resources.