On the afternoon of May 30th, the National Assembly heard the report on the audit of the 2022 state budget settlement. The audit results showed that public debt as of December 31st, 2022, was VND 3,557,668.28 billion, a decrease of 1.63% compared to 2021, equivalent to 37.26% of GDP. The public debt indicators for 2022 were within the limits permitted by the National Assembly. The average public debt per capita was VND 35.77 million/person, a decrease of VND 0.94 million/person compared to 2021.

Audits revealed that in 2022, seven loans from the Central Government Budget (NSTW) totaling VND 258,864.5 billion had due for repayment and required extensions. The Ministry of Finance approved the extensions and signed the extension contracts 3-6 months late from the expiration date. Some public debt indicators reflected in the public debt bulletin were also inaccurate.
Regarding the State Budget settlement, audits revealed that the Ministry of Finance was late in submitting the 2022 State Budget settlement report compared to regulations. Furthermore, some local People's Councils approved local budget settlements outside the prescribed deadline. 23 localities had their local budget settlement reports approved by their People's Councils but had not fully adjusted the figures according to the recommendations of the State Audit Office in the audit reports. Of these, 12 localities had not adjusted downwards in their settlements, reduced transferred local budget expenditures, or reduced local budget surpluses to return to the central budget, totaling VND 1,488.036 billion.
According to the report, the State Audit Office's recommendation to adjust the 2022 budget settlement reports of the Ministry of Education and Training and Hanoi National University has not been implemented by the Ministry of Finance in its 2022 state budget settlement report. Some ministries, central agencies, and localities submitted their settlement reports late. As of the audit completion date (March 8, 2024), the Ministry of Finance had not yet issued a notice regarding the assessment of the 2022 settlement data for six ministries and central agencies.
The Ministry of Finance issued a notice regarding the assessment of the 2022 aid settlement at the Ministry of Education and Training and the Ministry of Culture, Sports and Tourism, disagreeing with the transfer of 8.011 billion VND at these two ministries as not in accordance with Decree 163/2016/ND-CP. Furthermore, at the time of auditing the 2022 budget settlement report at the Ministry of Health, the State Audit Office lacked sufficient grounds to comment on the aid settlement. Following the audit, the Ministry of Finance issued an assessment notice, incorporating it into the 2022 State Budget Settlement Report. The Ministry of Finance is responsible for the assessment data as stipulated.
The results of the review of the implementation of audit recommendations in 2023 show that regarding financial recommendations related to the 2022 audit (audit year 2021), as of December 31, 2023, the units had implemented financial recommendations on increasing revenue and reducing expenditure of the state budget totaling VND 31,719.05 billion, reaching a rate of 91.69%; other recommendations totaled VND 30,566.16 billion, reaching a rate of 82.72%.
The State Audit Office of Vietnam (SAO) requests the Government to report to the National Assembly on the handling and settlement of accounts in the 2023 fiscal year for cases where the Government could not adjust the 2022 state budget settlement figures related to the central budget, in accordance with Resolution No. 91/2023/QH15 of the National Assembly, as recommended by the SAO in its audit reports on budget settlements of ministries, central agencies, and local budgets.
The State Audit Office of Vietnam (SAO) recommends that the Government and the Prime Minister direct the Ministry of Finance and the Ministry of Planning and Investment to implement the SAO's recommendations in the audit report on the 2022 State budget final accounts at the two ministries. Specifically, the Ministry of Finance should review and take responsibility for the transfer of funds for aid projects at the Ministry of Culture, Sports and Tourism and the Ministry of Education and Training, ensuring compliance with Government Decree No. 163/2016/ND-CP. A review should also be conducted to recover and deposit into the State budget the contingency funds from the 2022 central budget that have expired according to regulations (the remaining balance as of December 31, 2023, as provided by the State Treasury, is VND 572,625,494,680).
In addition, the Ministry of Finance, other ministries, central and local agencies, and audited units were directed to fully and promptly implement the audit conclusions and recommendations. These included recommendations for increasing revenue and reducing expenditure in the state budget for the 2022 fiscal year totaling VND 21,346.33 billion; and other recommendations totaling VND 28,595.09 billion. Furthermore, the State Audit Office of Vietnam (SAO) revised and improved the policy mechanisms of 198 documents, including: 1 law, 8 decrees, 5 decisions, 27 circulars, and 157 other documents.
Source: https://daidoanket.vn/hai-bo-duoc-nhac-trong-bao-cao-kiem-toan-10282156.html








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