The State Audit Office provides feedback on guidelines for budget implementation.

The State Audit Office of Vietnam (SAO) has recently submitted its comments to the Ministry of Finance regarding the draft Circular stipulating the organization of the implementation of the 2026 state budget. The comments focus on clarifying the scope, implementation methods, timelines, and ensuring consistency with the 2025 State Budget Law and resolutions of the National Assembly and the Politburo.

Clarifying the source of salary reform funds carried over to 2026.

Regarding Clause 8, Article 1 of the Draft Circular, which stipulates that "A portion of the remaining revenue from salary reform transfers of local budgets up to the end of 2025 will be allocated to the local budget expenditure estimates for 2026 to implement the basic salary level of 2.34 million VND/month," the State Audit Office of Vietnam proposes clearly defining the concept of "a portion" to create a basis for consistent implementation by localities.

The State Audit Office also noted that Clause 2, Article 1 of Resolution No. 245/2025/QH15 dated November 13, 2025, of the National Assembly specifically stipulates the use of VND 23,839 billion from the remaining local budget's salary reform funds carried over to 2026 to implement a basic salary of VND 2.34 million/month. Therefore, the drafting agency needs to study and edit the Draft Circular to conform with the issued Resolution.

Adding regulations to ensure funding for lawmaking.

Regarding Clause 10 of Article 1, which stipulates that the allocation and assignment of budget estimates for education , training and vocational training, science and technology, innovation and digital transformation shall not be lower than the level assigned by the Prime Minister, the State Audit Office proposes considering the addition of regulations on the allocation and assignment of budget estimates for lawmaking work.

This proposal by the State Audit Office is placed in the context of Point 7, Section III of Resolution No. 66-NQ/TW dated April 30, 2025, of the Politburo, which requires ensuring that spending on lawmaking is not less than 0.5% of the total annual budget expenditure and gradually increases according to development requirements.

Standardize regulations on allocating fee revenue estimates.

In Clause 3, Article 2 of the Draft, the State Audit Office of Vietnam (SAO) stated that the regulations on allocating revenue collection estimates and the amount of fees retained by public non-business units in Ministries and central agencies need to be reviewed and revised to conform with Clause 1, Article 36 of the 2025 Law on State Budget regarding central government revenue items that are 100% retained.

For cases where the amount of retained expenses exceeds the amount allocated in the initial budget during the year, the State Audit Office of Vietnam proposes clearly defining the timeframe for units to submit reports and the timeframe for the Ministry of Finance to compile and submit them to the Prime Minister for consideration and decision, ensuring consistency with the timeframe for preparing and submitting the final accounts report under the 2025 State Budget Law.

Specify the mechanism for saving and utilizing investment resources.

Regarding point a, clause 1, Article 3, which stipulates a 5% saving in the budget for investment expenditures from the beginning of the year to supplement investment funds for the Lao Cai - Hanoi - Hai Phong railway project, the State Audit Office of Vietnam stated that Resolution No. 245/2025/QH15 assigned the Government to provide guidance on its implementation, but at the time of drafting the Circular, specific guidance had not yet been issued.

Therefore, the State Audit Office of Vietnam (SAO) requests the Ministry of Finance to seek opinions and clear guidance on the scope of savings, methods of monitoring and management, as well as the authority to allocate and use these funds to ensure consistent implementation.

Avoid delays in allocation and the resulting transfer of funds.

Regarding Clause 13 of Article 3, concerning local budget expenditure estimates that have been decided by the People's Council but have not yet been allocated in detail, the State Audit Office proposes adding regulations on the timeframe for submitting, allocating, and assigning budget estimates.

This aims to ensure timely disbursement within the fiscal year, limit the need to carry over funds to 2027, and clearly define the management and utilization mechanisms for budget allocations that have not been disbursed on time.

Clarify the 10% savings in recurrent expenditures and the use of revenue.

Clause 2 of Article 4 of the Draft stipulates: "When allocating and assigning budget estimates to subordinate units and commune-level budgets, the People's Committees of provinces and centrally-administered cities must determine a 10% savings from the 2026 recurrent expenditure budget (excluding salaries, allowances, salary-related contributions, and expenditures for personnel according to regulations) as prescribed, to be used for salary reform in 2026. The 10% savings from the 2026 recurrent expenditure budget of localities must not be lower than the level assigned by the Prime Minister."

The State Audit Office of Vietnam (KTNN) proposes clearly defining at which stage of the budget allocation and assignment process the 10% savings from the 2026 recurrent expenditure budget should be implemented, as well as the management and use of these funds.

According to point g, clause 3, Article 4: “For revenue from providing medical examination, treatment, preventive medicine and other medical services of public health facilities: At least 35% of the retained revenue after deducting expenses already included in the service price as prescribed by law on service pricing shall be used... For service revenue (including tuition fees), joint venture activities and other revenue: At least 40% of the difference between revenue and expenditure shall be used.”

The State Audit Office of Vietnam (KTNN) proposed clarifying the determination of the minimum 35% of revenue retained by public medical facilities, specifically clarifying whether corporate income tax on on-demand medical examination and treatment services is deductible; and adding specific guidance on determining the "revenue over expenditure" difference in relation to the regulation requiring the use of at least 40% of the revenue over expenditure difference.

Managing social security funds and land use fees.

In Clause 7 of Article 7, the State Audit Office of Vietnam proposes clear guidance on how to determine and settle the funding for social security policies, given that the funds are mobilized from various sources.

Regarding point b, clause 8, Article 7, the State Audit Office of Vietnam proposes studying and clarifying the allocation of funds from land use fee revenue to carry out land surveying, registration, construction of cadastral databases, and issuance of land use right certificates in accordance with the Prime Minister's directives, in order to ensure uniformity in implementation and improve the efficiency of capital utilization.

In addition, the State Audit Office also proposed reviewing and supplementing regulations on the use of savings from recurrent expenditures of the state budget in 2025 and increased central budget revenue in 2024 to build multi-level boarding schools in land border communes according to Resolution No. 245/2025/QH15 of the National Assembly on the state budget estimate for 2026.

Source: https://daibieunhandan.vn/kiem-toan-nha-nuoc-gop-y-huong-dan-thuc-hien-du-toan-ngan-sach-10400667.html