Guidance on preparing opinions of the State Audit on investment policies for national target programs and important national projects in Vietnam

Guidance on preparing opinions of the State Audit on investment policies for national target programs and important national projects in Vietnam

Tasks and procedures for preparing opinions are as follows:

- Tasks

+ The General Department advises the State Auditor General to assign tasks to the presiding unit in preparing the State Audit's opinions on investment policies for National Target Programs and important national projects in accordance with the functions and tasks of each unit.

+ The unit assigned by the State Auditor General to preside over and coordinate with relevant units to organize the construction of the State Audit's opinion report on the investment policy of the National Target Program and projects of national importance as prescribed in Article 5 of this Guideline, submitted to the State Auditor General for approval and sent to the National Assembly Standing Committee, the National Assembly, and competent agencies according to regulations.

+ Department of General Affairs, the Department of Audit Regime and Quality Control, Department of Legal Affairs, and relevant units (if any) are responsible for providing opinions regarding the draft content of the State Audit's opinion report on the investment policy of the National Target Program and important national projects before the unit assigned to preside over the completion and submit it to the State Auditor General for consideration and decision.

- Procedure for preparing and developing the Opinion Report

+ 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, responsibilities of coordinating units, and implementation time.

+ Collect information, records, and documents: comply with the provisions of Article 6 of this Guide.

+ Evaluation of investment policies for National Target Programs and important national projects: comply with the provisions of Article 7 of this Guide.

+ Develop and complete the State Audit's opinion report on investment policies for National Target Programs and important national projects: comply with the provisions of Article 8 of this Guide.

Procedures and content of work steps are carried out in accordance with the provisions of Chapter III of this Instruction and the requirements and instructions of the State Auditor General based on the actual situation (if any).

More details can be found in Decision 1427/QD-KTNN, taking effect on November 27, 2023.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE