The State Audit Office to carry out 129 audit tasks in 2023, which is 49 less than those of 2022

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The Auditor General Ngo Van Tuan has just given green light on the Decision no. 1428/QD-KTNN on the promulgation of the Annual Audit Plan for 2023 of the State Audit Office of Viet Nam (SAV).

In 2023, the number of the SAV audit tasks is reduced by 49 compared to that of 2022.

According to the issued plan, in 2023, the SAV shall perform 129 audit tasks, whic is 49 less than those of 2022, focusing on auditing major topics associated with the management and administration of the State budget; key issues and areas that are prone to negativity, corruption and wastefulness; closely and actively supporting the National Assembly’s legislation, oversight and decision regarding national important issues.
In the field of State budget, in 2023, the SAV shall audit the Report on the State budget final accounts and the Report on public debt for the fiscal year 2022; Auditing the 2022 State budget final accounts reports at 16 ministries and central agencies including: Supreme People's Court, Ho Chi Minh National Academy of Politics, Vietnam Chamber of Commerce and Industry, Ministry of Construction, Ministry of Foreign Affairs, Ministry of Information and Communications, Ministry of Home Affairs, Ministry of Natural Resources and Environment, Office of the Government, Ministry of Culture, Sports and Tourism, Ministry of Labor, Invalids and Social Affairs, Ministry of Health, Central Committee of Ho Chi Minh Communist Youth Union, Central Committee of Viet Nam Women's Union, Vietnam Academy of Science and Technology, Vietnam Academy of Social Sciences.
The SAV shall audit the management and use of public finance and assets and Report on State budget final accounts for the year 2022 of 11 Ministries and central agencies.
In addition, audits are to be conducted on: the local budget final accounts reports for 2022 of 33 provinces/cities; local budget for 2022 of 07 provinces/cities; local budget and local budget final accounts reports for 2022 of 19 provinces/cities. 
The SAV shall perform 07 performance audits, focusing on topics related to: environmental protection, waste treatment; the management and use of the public Utility Telecommunication Services Fund; economic non-business expenditure source; Project on population stabilization for socio-economics development in the resettlement areas of Son La hydropower plant (Project 666).
With regard to thematic audit, the SAV shall audit 23 themes, including a number of audit themes/topics with a large audit scope, namely: “The management and use of off-budget State financial funds managed by local government for the period 2020-2022”; “The management and use of investment funds for science and technology for 2020-2022”; “The investment, procurement and application of information technology software, information technology rental service activities for 2020-2022 at Ministry of Justice, Ministry of Science and Technology, the State Bank of Viet Nam, Vietnam Joint Stock Commercial Bank for Industry and Trade, Ninh Binh Province and Ba Ria - Vung Tau Province”…; a number of projects supporting the oversight program of the National Assembly and its Standing Committee, namely: 03 National Target Programs for new rural development for 2021-2025, the Sustainable Poverty Reduction Program for 2021 – 2025, the national target programme on socio-economic development in ethnic minority-inhabited and mountainous areas in the 2021-2030 period; and a number of topics to be audited under the Resolution of the National Assembly, including: topics related to Resolution no. 43/2022/QH15 such as “Accomodation rental subsidy for employees with labor relations who are renting and working at industrial zones, export processing zones and key economic zones”, “Estimation and allocation of the investment capital of the socio-economic recovery and development program under Resolution no. 43/2022/QH15”…; “Price compensation settlement of the Petrovietnam in the off-take of products of the Nghi Son Refinery and Petrochemical Project under the Resolution no. 42/2021/QH15 dated 13/11/2021 of the National Assembly”.
In the field of construction and public investment capital management, the SAV shall carry out 28 audits on investment projects, including a number of  large projects that are drawing public attention such as: the North-South expressway in the East for the period 2017-2020; Long Thanh International Airport Project - phase 1; key transport projects, inter-region transport projects; the Viet Nam coastal road project, infrastructure construction projects, etc.
In the field of enterprises and financial-banking institutions, the SAV shall audit the financial statements and activities related to the management and use of state capital and assets in 2022 of the State Bank of Vietnam and at 14 Groups, Corporations and financial and banking institutions.
In the field of national defense, the SAV shall perform 11 audit tasks, including: the management and use of public finance and assets in 2022 at 08 focal points; financial statements and activities related to the management and use of state capital and assets in 2022 at the Viettel Military Industry and Telecoms Group; construction activities and the management and use of investment capital of the military airport construction project in Phan Thiet, Binh Thuan Province and Chu Lai Airport renovation & upgrade Project/the Air Defence - Air Force; thematic audit on the management and use of state budget for performing national defense tasks in combination with socio-economic development at defense-economic units in the period of 2020-2022.
In the field of public security, Bloc of the Party’s agencies, the SAV shall perform 05 audit tasks, including: Budget estimate units under the Ministry of Public Security; 25 centrally-affiliated Provincial Police Departments and centrally run cities; 17 Provincial and Municipal Party Committees; 01 thematic audit and 01 investment project audit.
In addition, in 2023, the SAV will submit opinions on the state budget estimate and central budget allocation plan of 2024.
The audit plan for 2023 of the SAV is developed in accordance with the guidelines of the Party, State, National Assembly and Standing Committee of the National Assembly; focusing on areas prone to negativity, corruption, wastefulness, issues of public concern and especially opinions of National Assembly deputies; ensuring the independence of the SAV according to the provisions of Article 118 of the 2013 Constitution; complying with the Law on State Audit, the Law on Amendments to some articles of the Law on State Audit and other relevant regulations as well as ensuring the implementation of the Strategic development plan to 2030 and the medium-term Audit Plan for 2022-2024; compatible with the resources of the SAV; maintaining a proper balance among the audit plan, other work plans and training plans of the SAV; proactively reserving resources for other tasks assigned by the Party and State leaders as prescribed in Clause 2, Article 10 of the Law on State Audit.
The audit plan for 2023 ensures centralization and democracy, avoids duplication and overlaps with other inspection and examination agencies in accordance with Resolution No. 75/2022/QH15, not to allow      any agency, organization or enterprise to be inspected or audited more than once a year on the same subject; minimizing the impact of audit activities on the operations of the audited agencies, entities and localities; with a right combination of financial audit, compliance audit and performance audit in consideration of gradually strengthening thematic audit, performance audit and environmental audit, information technology audit.../.

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