Allocations for Employees in the State Audit

The State Audit is entitled to 5% of the funds discovered and recommended for recovery by the State Audit as stipulated in Article 3 of Decree 66/2018/ND-CP, including:

- The increased state budget revenues from taxes, fees, charges, and other collected amounts that have been duly paid into the state budget or settled through offsetting;- Amounts that were improperly spent from the state budget and have been reimbursed to the state budget, including:

- Mispricing, volume discrepancies, standards violations, and other errors related to construction and investment projects;- Using state budget funds for expenses not within the scope of the state budget’s spending responsibilities, not for the assigned tasks, or for incorrect policies, standards, and norms;- Using off-budget funds for expenses outside the purview of the funds or for unauthorized, incorrect policies, standards, and norms.

- Amounts improperly spent from the state budget discovered and recommended by the State Audit to be reduced in payments; reduced in payments, deducted from the following period’s or year’s budget estimate, and have been handled by the competent authorities to reduce state budget expenditures as per the recommendations of the State Audit.- Funds allocated in excess of the distribution norms, from incorrect sources, as discovered and recommended by the State Audit, have been handled by the competent authorities to be recovered and paid into the state budget, reduce payments, and cancel the estimate.

See the full regulation in Circular 16/2019/TT-BTC, effective from May 10, 2019.

- Thanh Lam -

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