Auditing 'pushes' standards, public investment projects 'improve' governance quality.

Auditing has become an important "filter," helping investors tighten procedures and improve governance in public investment projects.

Rectify shortcomings and deficiencies as recommended by the audit.

Recently, the State Audit Office audited the Quang Ngai - Hoai Nhon section of the North-South Expressway Eastern section project for the 2021-2025 period (the Project). According to the audit results, alongside the achievements, the Project's implementation still has shortcomings and deficiencies. The State Audit Office recommended that the investor seriously address and rectify these issues, thereby improving the efficiency of investment capital management and utilization, and avoiding waste and corruption.

Based on the conclusions and recommendations of the State Audit Office, Project Management Board 2 ( Ministry of Construction ) has directed its functional departments to urge contractors and related units to seriously implement the audit conclusions and recommendations.

Specifically, according to the report from the Quang Ngai - Hoai Nhon Project Management Board regarding the adjustment of accounting records, financial statements, investment cost reports, and supervision consulting, the construction contractor has adjusted the payments downwards in subsequent payment installments. Therefore, Project Management Board 2 does not need to adjust the accounting records, financial statements, or investment cost reports.

The Quang Ngai - Hoai Nhon expressway is part of the North-South Expressway construction project (Eastern section, 2021-2025), with Project Management Board 2 as the investor. Photo: PH

Regarding the handling of financial reductions in payments and contract values, by July 2025, the contractor and supervisory consultant had implemented payment reductions as recommended by the State Audit Office (reducing payments, contract values, and estimates by more than VND 18.8 billion out of VND 19.2 billion). Specifically: For package XL1, the unit implemented reductions due to the calculation of the undetermined volume of earth fill for the K95 road embankment at IPC No. 13 (VND 893.6 million); for package XL2, the unit implemented reductions due to the calculation of the undetermined volume of earth fill for the K95 road embankment and the volume of concrete fill for the tunnel crest in the DII-DIIA section at IPC No. 10 and IPC No. 14 (VND 7.5 billion)...

Regarding the State Audit Office's recommendation that the unit research and submit to the competent authority for approval the construction and acceptance standards for tunnels within the project's standard framework as a basis for adjusting the technical guidelines for the sprayed concrete fill item, Project Management Board 2 has issued a document and submission requesting approval for the second adjustment and supplementation of the list of technical standards applicable to the Quang Ngai - Hoai Nhon Project.

Based on that, the former Ministry of Transport (now the Ministry of Construction) issued Decision No. 1708/QD-BGTVT dated December 30, 2024, approving the adjustment and supplementation of the list of standards applicable to the Quang Ngai - Hoai Nhon section of the North-South East Expressway construction project, phase 2021-2025.

Project Management Board 2 issued Decision No. 140/QD-BQLDA2 dated April 1, 2025, approving the revised and supplementary technical guidelines for the Quang Ngai - Hoai Nhon Project.

Regarding the proposal to review the budget for package TV01 as a basis for negotiation, signing of contract addendums, acceptance, and payment of items related to geotechnical surveying and mapping, Project Management Board 2 issued Decision No. 330/QD-BQLDA2 dated July 4, 2025, approving the adjustment of the budget for Package TV01: Consulting, preparation of feasibility study report and land clearance staking, which included a review of the geotechnical surveying and mapping work with codes CK.41720 and CK.41730.

Auditing helps improve project management efficiency. Photo: PH

Auditing helps improve project management efficiency.

According to Mr. Bui Nhat Hien, representative of the Quang Ngai - Hoai Nhon Project Management Board, after the audit conclusions were released, the Management Board worked with the design consulting joint venture to create an addendum to the contract as a basis for adjusting acceptance and payment.

Regarding the proposal to rectify some shortcomings in the management and implementation of investment projects, the process of reviewing and adjusting the cost estimates of construction packages, further review of contract terms, and clarification of the basis for determining the proportion in the price adjustment formula.

Currently, for Package XL1, the design consultant has reviewed and recalculated the coefficients in the price adjustment formula. For the price adjustment formulas under Packages XL2 and XL3, since the localities have not published price indices for labor, machinery, etc., for the tunnel section, Project Management Board 2 has submitted a report to the Ministry of Construction proposing the addition of a separate bidding package to develop a price index for the tunnel-related section. Based on this, a consulting firm will be selected to develop the index, which will then be reported to the competent authority for application to the project.

Regarding material quarries under the special mechanism: Project Management Board 2 has issued a document requesting the Contractor to urgently prepare a cost estimate for the material quarry in accordance with the guidelines in Document No. 5156/BXD-KTXD dated September 6, 2024, of the Ministry of Construction and the guiding documents of the Departments of Construction of Quang Ngai and Binh Dinh in 2024.

Regarding the State Audit Office's recommendations concerning errors in the cost estimation of Packages XL01, XL02, and XL03, the design consultant has now adjusted the cost estimates for Packages XL1 and XL2, correcting the quantities and unit prices. Project Management Board 2 is currently reviewing the adjustments.

According to Mr. Bui Nhat Hien, through the audit, the State Audit Office has pointed out obstacles that helped the unit better identify issues in project management; and together with the unit, proposed solutions to overcome obstacles and shortcomings in policies.

"Through the audit, every project manager and contractor realized the need to further improve project management and implementation to ensure compliance with regulations, prioritizing quality and efficiency," Mr. Hien said.

Mr. Le Thang, Director of Project Management Board 2: Recognizing the crucial role of implementing audit conclusions and recommendations, as well as drawing lessons learned after audits, the unit always focuses on effectively implementing the State Audit Office's audit recommendations. Accordingly, Project Management Board 2 has held a review meeting to learn from shortcomings in investment and construction management as recommended by the State Audit Office: the preparation and submission of total investment estimates for appraisal; the inspection, review, and appraisal of designs and cost estimates for bidding packages; the bidding process, contract negotiation and signing, and contract management; progress management; acceptance and payment of completed work…

Source: https://congthuong.vn/kiem-toan-thuc-chuan-muc-du-an-dau-tu-cong-nang-chat-quan-tri-434339.html