What are guidelines for preparing opinions on investment policies for national target programs of the State Audit in Vietnam?
Please guide me in preparing opinions on the investment policy of the State Audit's national target program in Vietnam? Question from Mr. Thanh in Vung Tau.
What are guidelines for preparing opinions on investment policies for national target programs of the State Audit in Vietnam?
On November 27, 2023, the State Audit issued Decision 1427/QD-KTNN in 2023 guiding the preparation of State Audit opinions on investment policies for national target programs and important projects.
According to this regulation, the order of preparing and developing the Opinion Report is carried out as follows:
Step 1: Develop an implementation plan: the unit assigned by the State Auditor General to preside over the development and submit to the State Auditor General an implementation plan that clearly states the work steps and responsibilities of the units. Coordinating unit and implementation time.
Step 2: Collect information, records and documents;
Step 3: Evaluate investment policies for National Target Programs and important national projects;
Step 4 : Develop and complete the State Audit's opinion report on the investment policy of the National Target Program and important national projects.
What are guidelines for preparing opinions on investment policies for national target programs of the State Audit in Vietnam? (Image from the Internet)
What information needs to be collected to develop an opinion report on the investment policy of the National Target Program, an important national project of the State Audit?
In Clause 1, Article 6, Instructions for preparing opinions of the State Audit on investment policies for national target programs and important national projects issued with Decision 1427/QD-KTNN in 2023, there are regulations on information that needs to be collected to develop an opinion report on investment policies for National Target Programs and important national projects includes:
- General information about the National Target Program and important national projects: goals, scope, scale; capital source, capital structure, capital plan, capital mobilization plan; Plan for division of component projects and sub-projects; implementation solutions.
Particularly for important national projects, it is necessary to collect more information about the form of investment; technology, techniques, conditions for providing supplies, equipment, raw materials, energy, services, infrastructure; Investment plan and scale of investment items; Project implementation progress, investment phase division; Plans for site clearance and resettlement, environmental protection measures.
- Information about the socio-economic situation and planning: development perspectives, strategic goals (main economic, social, and environmental indicators), directions, tasks, and solutions for development socio-economic development; socio-economic development plan for the 5-year period; Sectoral and regional planning related to the National Target Program and important national projects.
- Results achieved in implementing and implementing National Target Programs and important national projects in the previous period; Difficulties and obstacles in the process of implementing and managing programs and projects (if any).
- Information about the state budget situation: general information about the 05-year financial plan, 03-year state budget - financial plan, annual socio-economic development plan; principles, criteria, and norms for allocating medium-term public investment capital over a 5-year period; relevant 5-year medium-term public investment plan.
- Information on results, audit recommendations, and implementation of audit recommendations related to National Target Programs and important national projects.
- Other necessary information and data (if any).
How many methods are there to collect records, documents, and information to develop an opinion report on the investment policy of the National Target Program and important national projects of the State Audit in Vietnam?
In Clause 3, Article 6, Instructions for preparing opinions of the State Audit on investment policies for national target programs and important national projects issued together with Decision 1427/QD-KTNN in 2023, there are regulations on methods of collecting records, documents and information are as follows:
Collect information, records and documents
...
3. Methods of collecting records, documents and information
- Send a written request for supply.
- Collect information and documents at conferences and seminars; Direct supervision at localities/units related to the National Target Program and important national projects (if any).
- Direct interviews with managers, relevant organizations and individuals.
- Use relevant information and documents in published audit reports and information and documents collected through the audit process.
- Exploitation on mass media; National database system of the State Audit and relevant agencies and organizations.
- Other methods in accordance with the provisions of law and the State Audit.
Thus, there are 06 methods of collecting records, documents, and information to develop opinion reports on investment policies for National Target Programs and important national projects:
(1) Submit a written request for provision.
(2) Collect information and documents at conferences and seminars; Direct supervision at localities/units related to the National Target Program and important national projects (if any).
(3) Direct interviews with managers, relevant organizations and individuals.
(4) Use relevant information and documents in published audit reports and information and documents collected through the audit process.
(5) Exploitation in mass media; National database system of the State Audit and relevant agencies and organizations.
(6) Other methods in accordance with the provisions of law and the State Audit.
Best regards!
