On the afternoon of May 30, the National Assembly listened to the State Budget Finalization Audit Report for 2022. The audit results showed that the public debt balance as of December 31, 2022 was VND 3,557,668.28 billion, down 1.63% compared to 2021, equal to 37.26% of GDP. The public debt indicators for 2022 are within the limits allowed by the National Assembly. The average public debt per capita is VND 35.77 million/person, down VND 0.94 million/person compared to 2021.
Through audits, it is shown that in 2022, there are 7 state budget loans of the Central Budget (NSTW) that are due for repayment and must be extended for 258,864.5 billion VND. The Ministry of Finance approved the extension and signed the extension contract 3-6 months late from the expiration date. Some public debt indicators reflected in the public debt bulletin are still inaccurate.
Regarding the State Budget (NSNN) settlement, the audit showed that the Ministry of Finance was late in submitting the 2022 State Budget settlement report compared to regulations. The People's Councils of some localities approved the local budget settlement report not within the prescribed time limit. 23 localities had their NSNN settlement reports approved by the People's Council but had not fully adjusted the data according to the recommendations of the State Audit in the audit reports of the NSNN settlement reports, of which 12 localities had not adjusted the settlement, reduced expenditure transferred from the NSNN, and reduced the NSNN surplus to pay back to the central budget the amount of VND 1,488,036 billion.
According to the report, the State Audit Office's recommendation to adjust the 2022 budget settlement report of the Ministry of Education and Training and Hanoi National University has not been adjusted by the Ministry of Finance in the 2022 State budget settlement report. Some ministries, central and local agencies did not submit settlement reports on time as prescribed. By the end of the audit (March 8, 2024), the Ministry of Finance had not yet announced the appraisal of the 2022 settlement data.
The Ministry of Finance issued a notice of appraisal of the 2022 aid settlement at the Ministry of Education and Training and the Ministry of Culture, Sports and Tourism, in which it disagreed with the transfer of VND 8,011 billion at the two ministries, which was not in accordance with the provisions of Decree 163/2016/ND-CP. In addition, at the time of auditing the 2022 budget settlement report at the Ministry of Health, the State Audit did not have enough basis to comment on the aid settlement. After the audit, the Ministry of Finance issued a notice of appraisal and compiled it into the 2022 State Budget Settlement Report. The Ministry of Finance is responsible for the settlement appraisal data according to regulations.
The results of the inspection of the implementation of audit recommendations in 2023 show that the financial recommendations for the 2022 audit recommendations (audit year 2021). By December 31, 2023, the units had implemented financial handling recommendations on increasing revenue and reducing state budget expenditures by VND 31,719.05 billion, reaching a rate of 91.69%; other recommendations of VND 30,566.16 billion, reaching a rate of 82.72%.
The State Audit Office requested the Government to report to the National Assembly on the handling and settlement in the 2023 State budget year for cases where the Government cannot adjust the 2022 State budget settlement data related to the central budget according to Resolution No. 91/2023/QH15 of the National Assembly, which was recommended by the State Audit Office in the Audit Reports on the budget settlement of ministries, central agencies, and local budget settlements.
The State Audit Office recommends that the Government and the Prime Minister direct the Ministry of Finance and the Ministry of Planning and Investment to implement the recommendations of the State Audit Office in the Audit Report of the 2022 State Budget Settlement Report at the two Ministries. In particular, the Ministry of Finance organizes a review and is responsible for the transfer of resources for aid projects at the Ministry of Culture, Sports and Tourism and the Ministry of Education and Training, ensuring compliance with the provisions of Decree No. 163/2016/ND-CP of the Government. Review to recover and pay to the State budget the 2022 State budget reserve fund that has expired the disbursement period as prescribed (the balance up to the disbursement period on December 31, 2023 provided by the State Treasury is VND 572,625,494,680).
In addition, direct the Ministry of Finance, ministries, central agencies, localities, and audited units to fully and promptly implement audit conclusions and recommendations. Of which, the State Audit's recommendation to handle the increase in revenue and decrease in state budget expenditure for the 2022 budget year is 21,346.33 billion VND; other recommendations are 28,595.09 billion VND. Amend and perfect the policy mechanisms of 198 documents, including: 1 law, 8 decrees, 5 decisions, 27 circulars, and 157 other documents.
Source: https://daidoanket.vn/cac-chi-tieu-no-cong-nam-2022-trong-gioi-han-cho-phep-cua-quoc-hoi-10282156.html
Comment (0)