Comprehensive audit of budget settlement helps delegates feel more secure when pressing the button

The State Audit (SA) conducting a comprehensive audit of the state budget settlement will help National Assembly deputies feel more secure when pressing the button to approve the state budget settlement.

Delegates participating in the discussion at the seminar. Photo: Nguyen Loc

Sharing at the seminar "Audit Plan 2026: Scientific, flexible, innovative with the country" organized by the Auditing Newspaper on the morning of November 14, Director of the General Department, State Audit Hoang Van Luong said that 2026 is the year of many important political events of the country.

These are the 14th National Congress of the Party; election of National Assembly deputies and People's Council deputies at all levels; the first year of implementing the socio -economic development plan for the period 2026 - 2030 with many new policies and regimes, especially related to auditing according to the two-level local government model and the approval of state budget settlement at each level according to the provisions of the State Budget Law 2025.

This is also the first year of implementing the Resolution of the 8th State Audit Party Congress, term 2025 - 2030.

Director of the General Department, State Audit Office Hoang Van Luong. Photo: Nguyen Loc

From the above practice, thoroughly implementing the motto "Safety - Prestige" to continuously improve audit quality, "the principle of building the 2026 Audit Plan must still ensure the principles of inheritance", Mr. Hoang Van Luong informed.

Specifically, those principles are: ensuring the independence of the State Audit in all activities; ensuring the orientation of the State Audit Development Strategy to 2030; and implementing the assigned tasks in the Laws and Resolutions of the National Assembly and the National Assembly Standing Committee.

Along with that, the State Audit focuses on auditing hot issues of public concern, issues with high risks in management and use of public finance and public assets; ensuring no duplication or overlap with the activities of inspection and examination agencies and within the audit sector.

In particular, when developing the 2026 Audit Plan, it is necessary to ensure compliance with the two-level local government model and the provisions of the 2025 State Budget Law, such as: determining the scale of the commune-level audit sample instead of the previous district-level; fundamentally adjusting the time for organizing the audit of local budget settlement reports and state budget settlement must be audited earlier than before.

Notably, in 2026, the State Audit Office will audit 100% of the final settlement reports of ministries, central and local agencies.

Member is full-time National Assembly Delegate, Economic and Financial Committee Le Minh Nam speaking. Photo: Nguyen Loc

Assessing the goal of comprehensively auditing the State Audit's budget settlement, Le Minh Nam, a full-time National Assembly delegate of the Economic and Financial Committee, said that this demonstrates the determination and outstanding efforts of the State Audit's leaders and the entire sector in effectively implementing the State Audit Law.

Accordingly, Clause 4, Article 10 of the State Audit Law stipulates that the State Audit's task is to submit opinions to the National Assembly for consideration and decision on the state budget estimate, decide on the allocation of the central budget, decide on investment policies for national target programs and important national projects, and approve the state budget settlement.

The implementation of a comprehensive audit of the state budget settlement also affirms the very positive results of the State Audit in completing early the goals set out in the State Audit Development Strategy to 2030.

Specifically, the Strategy sets out the goal for the 2026 - 2030 period, the State Audit strives to regularly audit annually the state budget settlement of ministries and central agencies as well as the local budget settlement of provinces and centrally run cities.

"Just at the beginning of the period, the State Audit Office has been able to carry out this task, showing outstanding efforts and very positive results," Mr. Le Minh Nam emphasized.

More importantly, conducting a comprehensive audit of the budget settlement will help local People's Councils have sufficient information when deciding to approve the local budget settlement. In particular, this will provide the National Assembly agencies in the process of examining the budget settlement report, helping National Assembly deputies feel more secure when pressing the button to approve the state budget settlement.

“Previously, when the State Audit Office had not yet conducted a full and comprehensive audit of all units, delegates had concerns about gaps that had not been controlled and monitored. Now, through the comprehensive audit of the state budget settlement for 2026 as planned, which the State Audit Office is reporting to the National Assembly, it is a very outstanding achievement, very valuable in implementing public finance and public asset management in the following years,” Mr. Le Minh Nam believes.

Source: https://daibieunhandan.vn/kiem-toan-toan-dien-quyet-toan-ngan-sach-giup-dai-bieu-yen-tam-hon-khi-bam-nut-10395685.html