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.

文号168/2003/QĐ-BTC
文件类型Decision
发布机关Ministry of Finance
签署人Nguyễn Công Nghiệp — Thứ trưởng
更新30/06/2026
行业Finance
领域Budget Management
发布日期07/10/2003
生效日期23/10/2003
失效日期17/08/2008
状态Expired
✦ 智能摘要

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.

要点

  • 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.

🌐 本文件的社会影响

  • 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.

❓ 常见问题

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.

全文

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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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
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