New Procedure on Auditing Budget of Ministries and Sectors

09:00, 11/07/2024

The State Audit Office has just signed Decision 04/2017/QD-KTNN promulgating the audit procedures for the central budget (ministries and central authorities) of the State Audit Office.

According to the new Procedures, during the preparation phase of the audit, the development of the audit plan (KHKT) is divided into 02 stages. Each stage focuses on several audit objectives such as:

- Stage of general KHKT formulation and approval:- Assess and confirm the accuracy and honesty of the budget settlement reports at ministries and central authorities; level I, II, III estimate units of ministries and central authorities audited;- Timely detect acts of corruption, waste, and violations in the management and use of public finances and assets by budget-using units.- Stage of detailed KHKT formulation and approval:- Assess the effectiveness of solutions, measures, and the issuance of regulations in budget formulation and execution;- Assess the reliability of aggregated budget settlement data.

Decision 04/2017/QD-KTNN takes effect from May 15, 2017, replacing Appendix 01 of Decision 02/2013/QD-KTNN dated March 29, 2013.

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