Decision No. 168/2003/QD-BTC of the Minister of Finance on issuing the Audit Procedure for Final Settlement of Investment Capital of Completed Projects

Decision No. 168/2003/QD-BTC of the Minister of Finance issues the Audit Procedure for Final Settlement of Investment Capital of Completed Projects, applicable to units assigned the task of auditing. The Decision takes effect fifteen days from the date of publication in the Official Gazette.

Số hiệu168/2003/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Công Nghiệp — Thứ trưởng
Cập nhật30/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành07/10/2003
Ngày áp dụng23/10/2003
Ngày hết hiệu lực17/08/2008
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 168/2003/QD-BTC of the Minister of Finance issues the Audit Procedure for Final Settlement of Investment Capital of Completed Projects, applicable to units assigned the task of auditing. The Decision takes effect fifteen days from the date of publication in the Official Gazette.

Các điểm cốt lõi

  • Units assigned the task of auditing final settlement of investment capital of completed projects shall implement according to the Audit Procedure issued by the Ministry of Finance.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Ensuring transparency and compliance with regulations in the final settlement of investment capital of projects, enhancing the efficiency of state capital utilization.
  • Negative impact: It may impose additional administrative burdens on units conducting audits.

❓ Câu hỏi thường gặp

When was the Audit Procedure for Final Settlement of Investment Capital of Completed Projects issued?

Decision No. 168/2003/QD-BTC of the Minister of Finance issued this Procedure on October 7, 2003.

Which units are assigned the task of auditing final settlement of investment capital of completed projects?

There is no specific information about the units assigned the task in this document. Refer to the Audit Procedure for detailed information.

When does this Decision take effect?

The Decision takes effect fifteen days from the date of publication in the Official Gazette, which is October 22, 2003.

What procedure must units auditing final settlement of investment capital of completed projects follow?

Units conducting audits of final settlement reports of investment capital of completed projects must comply with the Audit Procedure issued by the Ministry of Finance, attached to this Decision.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 168/2003/QD-BTC
Date: October 7, 2003
Pursuant to …;
Issuing the Audit Procedure for Finalizing Investment Capital Settlement of Completed Projects
THE MINISTER OF FINANCE
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 52/1999/ND-CP dated July 8, 1999 of the Government promulgating the Management Regulations on Investment and Construction; Decree No. 12/2000/ND-CP dated May 5, 2000 and Decree No. 07/2003/ND-CP dated January 30, 2003 of the Government amending and supplementing certain articles of the Management Regulations on Investment and Construction;
Pursuant to Circular guiding finalization of investment capital No. 45/2003/TT-BTC dated May 15, 2003 of the Ministry of Finance;
Considering the proposal of the Director of the Investment Department,
DECISION:

Article 1. The Audit Procedure for Finalizing Investment Capital Settlement of Completed Projects is hereby issued together with this Decision.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Article 3. Units entrusted with the task of auditing the finalization of investment capital settlement of completed projects throughout the country shall organize the audit of reports on finalizing investment capital settlement of completed projects in accordance with the procedures and contents stipulated in this Procedure./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Cong Nghiep
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168/2003/QĐ-BTC
Decision No. 168/2003/QD-BTC of the Minister of Finance on issuing the Audit Procedure for Final Settlement of Investment Capital of Completed Projects
Expired

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