Decision No. 1692/QD-BTC On the issuance of the financial inspection procedures at administrative agencies

 

Pursuant to …;

On issuing the financial inspection procedures at administrative agencies

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THE MINISTER OF FINANCE

Pursuant to the Inspection Law No. 56/2010/QH12 dated November 15, 2010;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 1799/QD-BTC dated July 27, 2009 of the Minister of Finance on the functions, tasks, powers, and organizational structure of the State Audit Office under the Ministry of Finance;

Considering the proposal of the Inspector General of the Ministry of Finance,

DECISION:

Article 1. This Decision promulgates the financial inspection procedures at administrative agencies.

Article 2. This Decision shall take effect from the date of signing.

Article 3. The Inspector General of the Ministry of Finance, the Director of the Ministry of Finance's Office, Heads of units under and affiliated with the Ministry of Finance, Directors of Provincial Departments of Finance under centrally governed cities and provinces shall be responsible for implementing this Decision.

 

PROCEDURE

FINANCIAL INSPECTION AT ADMINISTRATIVE AGENCIES
(Annexed to Decision No. 1692/QD-BTC dated July 18, 2011 of the Minister of Finance)

A. GENERAL PROVISIONS

1. This procedure stipulates the sequence of steps and basic contents when conducting financial management inspections at administrative agencies. This procedure applies to agencies and units under the finance sector when carrying out such inspections.

2. Heads of agencies under the finance sector, Team Leaders, and members of the inspection team must comply with the provisions of this procedure when conducting financial management inspections at administrative agencies. The application of the entire procedure or certain parts thereof depends on the requirements of each inspection mission.

B. PREPARATION AND DECISION TO INSPECT

1. Collecting information.

1.1. Draft an outline for collecting information specifying the content of the information to be collected based on the criteria set forth in Clause 2 below:

1.2. Sources of information:

- From the agency’s database (electronic data, archival documents, monitoring reports); from reports and reflections of media outlets (newspapers, radio stations, etc.) and complaints and denunciations from agencies, organizations, and individuals.

- From state management agencies within the finance sector, superior agencies, and other related agencies.

- From direct surveys at the inspected agency or unit.

2. Drafting an inspection survey report.

2.1. Outline the main characteristics regarding organizational structure, personnel, financial work organization model, and accounting.

2.2. Compile the financial policies and regulations that the inspected entity has implemented, paying particular attention to issues likely to arise during implementation:

- Legal regulations, financial systems, policies, mechanisms, standards, and quotas specific to the industry; special regulations issued by competent authorities applicable to the agency.

- Internal expenditure rules, asset management rules of the agency.

2.3. Financial activity situation and related issues concerning revenue and expenditure:

- Indicators and tasks assigned by higher-level agencies: staffing levels, quality of work, projects, tasks... to be carried out; evaluation criteria, timeframes for completing tasks...

- Overall and detailed financial situation of the inspected entity: sources of revenue, expenditures categorized according to funding structures (state budget allocation, fees, charges; other revenues...); advantages and difficulties affecting revenue and expenditure operations.

- Revenue and expenditure delegation or assignment to subordinate units, determining delegated items, actual performance compared to assigned tasks (in cases involving lower-level units).

- Accounting work organization, internal regulations (organization and operation), control and audit of revenue and expenditure; internal regulations on management and operation of revenue and expenditure; assessment of compliance with internal regulations in budget preparation, execution, and settlement.

- Situation of inspections, audits conducted by relevant agencies and organizations concerning the financial status of the inspected entity during the inspection period; issues of complaints and denunciations related to inspection work...

2.4. Identify prominent issues and signs of violations in policy and regulation implementation, management; advantages and difficulties in conducting inspections.

2.5. Propose inspection contents, scope, and period, clearly stating key areas; entities and individuals to be inspected, inspection force, and duration.

3. Draft an inspection plan.

3.1. Objectives and requirements of the inspection.

The inspection plan must clearly define the objectives to be achieved upon completion of the inspection.

3.2. Inspection content.

- Determine the inspection contents to be carried out, clearly defining key areas.

- Develop detailed content for each inspection area, methods of implementation: locations to inspect, verify; timeframes for each content.

3.3. Inspection period, inspection deadline, inspected units:

- Inspection period for all or specific contents.

- Inspection deadline.

- List of units to inspect, verify, and investigate.

3.4. Implementation organization:

- Assign specific tasks to each member of the inspection team as outlined in Point 3.2, Section B.

- Delegate responsibilities to the team leader and group leaders (if any).

- Specify principles for coordination and compliance with procedures and regulations.

- Assign preparatory tasks for inspection implementation.

- Designate the supervisor and director of the inspection team.

3.5. Inspection force:

Number of participants in the inspection, including team members, team leader, deputy team leader, group leader at the inspected unit, and collaborators (if any).

4. Issue and approve the inspection plan.

- The person tasked with the responsibility shall submit a draft inspection decision along with the inspection plan and survey report to the authorized person (Head of the State Audit Office or Head of the state management agency) for approval.

- The authorized person reviews and signs off on the inspection decision and approves the inspection plan. The inspection decision must clearly specify the name of the inspected agency; inspection content, period, and deadline; establishment of the inspection team and responsibilities of related organizations and individuals involved in the inspection; send to relevant agencies and units as prescribed by law.

5. Prepare for the implementation of the inspection.

After issuing the inspection decision, the head of the inspection team shall carry out:

5.1. Notify the plan and request the inspected entity to prepare tasks related to the announcement of the inspection decision.

- Time, location, and participants of the meeting to announce the inspection decision.

- Requirements for the inspected entity to prepare reports for the inspection team at the announcement of the inspection decision.

5.2. Hold a team meeting, prepare necessary conditions.

- Organize a meeting of the inspection team to thoroughly understand the outline and plan of the inspection that has been approved; specific measures to organize implementation, and assign specific tasks to each inspection group and each member of the inspection team.

- For inspections with many complex contents or where the inspection team includes members from multiple agencies and units, it is necessary to organize training on essential contents and unify the methods of conducting the inspection.

- Prepare all relevant documents on policies, systems, standards, and quotas related to the inspection content.

- Based on the assigned tasks, each member of the inspection team shall develop a detailed implementation plan, submit it to the head of the team for approval before commencing the inspection. The plan must clearly state the content of the work, the method of proceeding, and the time frame.

- Prepare equipment, devices, funds, and other necessary material conditions to serve the activities of the inspection team.

C. CONDUCTING THE INSPECTION

1. Announce the inspection decision.

- Within the time limit prescribed by Law, the head of the inspection team shall announce the inspection decision to the inspected entity: fully announcing the content of the inspection decision; clearly stating the purpose, requirements, working methods, and the plan for conducting the inspection.

- Request the inspected entity to report to the inspection team the contents that the head of the inspection team has announced (as stipulated in Section 5.1, Point 5, Part B) and additional contents that need to be prepared when the inspection begins.

- Record the minutes of the meeting to announce the inspection decision. The minutes shall be signed between the head of the inspection team and the head of the inspected agency.

2. Conduct the inspection.

When conducting the inspection, based on the requirements and tasks of the inspection, apply the following items in whole or in part:

2.1. Inspect the establishment of internal expenditure regulations concerning finance.

- Require the inspected entity to provide internal expenditure regulations and related documents regarding the establishment of such regulations: legal normative documents used to establish the regulations; documents submitted by the trade union organization; documents on the public disclosure of internal expenditure regulations...

- Inspect compliance with the time and procedures for promulgation; authority to promulgate the regulations; the implementation of public disclosure of the regulations.

- Inspect the accuracy of the contents:

+ Necessary contents that should be established, implemented, and not yet implemented.

+ Correctly established contents, incorrectly established contents, consequences of incorrect establishment.

- Identify contents that have been established but are not suitable for the operation of the agency and are not applied in practice.

2.2. Inspect the preparation and allocation of budget estimates.

2.2.1. Inspect the preparation and allocation of expenditure budget estimates.

- Collect data on organizational structure, personnel, specialized tasks and activities of the inspected entity during the inspection period and the year immediately preceding the inspection, analyze the reasons for increases or decreases (staffing, organizational structure, tasks) to determine the basis for calculating and preparing the budget estimate of the agency.

(Summarize the inspection results according to Form 01/TTr-CQHC)

- Collect data on revenue and expenditure budget estimates allocated in the previous year, the unit's prepared budget estimate and the allocated budget estimate for the inspection year; determine the increase or decrease in the budget estimate prepared by the unit compared to the allocated budget estimate for the adjacent year; the allocated budget estimate compared to the budget estimate prepared by the agency; the allocated budget estimate compared to the actual implementation of the inspection period.

(Summarize the inspection results according to Form 02/TTr-CQHC)

- Determine the incorrectly allocated budget estimate, evaluate the causes.

2.2.2. Inspect the preparation of revenue budget estimates.

- Determine the sources of assurance: State budget, retained fee and charge revenues, other sources...

- Determine the reasons for discrepancies in types and amounts of revenue.

- Review the actual types and amounts of revenue of the unit that have been and are being implemented, assess correctness and errors in the preparation and allocation of budget estimates, identify clear causes and responsibilities.

Results of inspecting the preparation and allocation of budget estimates. (Summarize according to Form 03/TTr-CQHC)

2.2.3. Inspect the allocation of budget estimates to subordinate budget units.

- Collect the component budget estimates of subordinate budget units within the total allocated budget estimate.

- Collect the amounts allocated and transferred to subordinate budget units by the agency.

- Determine the basis for allocating budget estimates to subordinate units.

- Determine the unallocated or non-allocated amounts, and the reasons.

2.3. Inspect the implementation of revenue budget estimates.

2.3.1. Inspect the allocation of state budget funds.

- Summarize revenue from the state budget according to the budget estimate, withdrawal forms, bank reconciliation statements, payment receipts, etc.

- Collect the actual withdrawals from the state budget at the treasury for each transaction (in cash and by transfer). Check and determine the correctness of the procedures, purposes, and content of expenditures compared to the allocated budget estimate.

- Determine the remaining budget estimates that have been processed or not processed; evaluate correctness and errors, propose remedial measures.

- Determine the balance carried forward from the previous year and the balance at the end of December of the inspection year, including: Unwithdrawn budget estimates carried forward for use in the next year; cash balances (deposits, cash on hand); inventory, receivables, payables.

Clarify the reasons for unspent funds, inventory, and unresolved receivables and payables; reconcile with assigned tasks and completion levels.

2.3.2. Inspect other revenue sources as prescribed.

- Collect actual revenue data during the inspection period for various sources: aid, grants, gifts, commissions, fees, charges, other revenues...

- Evaluate the correctness of applying national regulations to various revenue sources: aid, grants, gifts, commissions, fees, charges, other revenues.

- Determine the discrepancy between actual revenue and budget estimates, causes; identify where the agency has recorded it, whether it complies with state regulations. In cases where the agency reports outside accounting records, clearly specify the reasons and usage for handling.

- For fee and charge revenues: Check selected fee and charge record samples from certain entities to verify the accuracy of fee and charge collection.

2.3.3. Prepare a summary table of violations in implementing the revenue budget (according to Form 04/TTr-CQHC).

2.4. Audit the implementation of expenditure budgets.

2.4.1. Audit the use of funds under the self-management system.

2.4.1.1. Expenditures paid to individuals.

- Summarize the actual expenditures of each staff member, including salaries, wages, allowances, contributions based on salary, additional income, bonuses, and collective welfare benefits.

- Select some subjects to audit individual expenditures within the unit according to the following steps:

+ Audit salary and wage payments: check monthly payroll sheets of the agency, identify improper salary payments such as paying salaries to staff on overseas trips exceeding three months; sick leave, leave with social insurance benefits...

+ Audit social insurance, health insurance, unemployment insurance, and trade union fee deductions and payments to ensure compliance with regulations.

+ Audit the distribution of additional salary increases from cost savings; determine if income payments comply with state regulations and internal financial rules.

+ Audit welfare and reward expenditures from cost savings and other sources: based on state regulations and internal financial rules, compare recorded data to determine welfare and reward expenditures; identify improper expenditures...

- Prepare a summary table of violations (according to Form 05/TTr-CQHC).

2.4.1.2. Expenditures for professional activities specifically defined in the unit's internal financial rules.

Summarize actual expenditures during the audit period for office supplies, vehicle use for work, office and personal telephone expenses, public services at the agency (electricity, water, internet...), travel expenses, conference fees, etc., then select specific items or tasks for auditing.

- For expenditures with allocated quotas specified in internal financial rules (office supplies, personal telephone expenses, travel expenses, fuel costs...), it is necessary to:

+ Identify expenditures not in accordance with eligible recipients or higher than stipulated in the unit's internal financial rules.

+ Evaluate the appropriateness of the quota mechanism for the unit's operational characteristics, analyze and clarify the reasons.

- For payments made based on actual expense vouchers (agency telephone expenses, conference expenses, group departure expenses, expenses for welcoming foreign guests to Vietnam...), it is necessary to:

+ Verify the accuracy of figures according to assigned tasks.

+ Compare expense voucher figures with internal financial rule provisions to identify excessive or non-compliant expenditures.

+ Review and cross-check expense vouchers with professional activities (meeting schedules, seminars of the agency, work plans...) or verify (if necessary) to detect false payment vouchers.

2.4.1.3. Expenditures for professional activities not specifically defined in the unit's internal financial rules.

Summarize expenditures not specifically defined in the unit's internal financial rules, such as regular maintenance of machinery and equipment, minor repairs to buildings, procurement of consumable materials, small equipment and spare parts, etc., the audit process follows these steps:

- Verify the accuracy, completeness, and rationality of the application forms (from departments, units, or individuals) and the approval opinions of authorized persons.

- Check the implementation: contracts, acceptance certificates (correct type, quantity, quality, technical standards, origin...), settlement vouchers (contract termination, money transfer vouchers, invoices...).

- Compare records with actual conditions, or verify (if necessary) to detect inflated values when preparing budgets, incorrect settlement procedures, false payments...

2.4.1.4. Evaluate cost-saving measures.

- Determine the total amount of cost savings from various sources: budget, fees, charges, other revenues.

- Require the unit to explain and analyze each cost-saving item.

- Recheck the accuracy of the unit's explanations, analyze the reasons for cost savings: due to reduced staffing, lower actual payments than state-set standards or quotas; due to high budget allocations, incomplete task execution, misuse of funds...

2.4.2. Audit the use of funds not under the self-management system.

2.4.2.1. Audit major repair and asset procurement expenditures.

- Compile a list of total major repair and asset procurement expenditures.

- Select some repair and procurement files for detailed review.

- The audit process follows the procedures for minor repairs and procurement of small equipment and spare parts as described in Section 2.4.1.3, Point 2, Part C, and two additional points:

+ Verify the correctness of decisions on procurement and repair methods (tendering, competitive bidding, direct award) by authorized bodies in accordance with state regulations, clarify the reasons for violations.

+ Review and identify violations in procurement and repair organization, such as incorrect tender pricing; purchased equipment and materials not meeting specifications and types...

- Determine surplus funds to be returned to the state budget, evaluate the effectiveness of large-scale asset procurement and repair.

2.4.2.2. Audit training and development funding for officials and civil servants.

- Summarize the number of officials sent for training and the total training expenditure for the year.

- Determine the difference between the authorized funding allocation and the actual training expenditure for the year, and identify the purpose and reasons for this difference.

- BASED ON SETTLEMENT DOCUMENTS COMPARED WITH STANDARDS AND QUOTAS, DETAIL BUDGETS ESTABLISHED BY THE UNIT TO IDENTIFY EXPENSES NOT IN ACCORDANCE WITH REGULATIONS, INCORRECT OBJECTS, OR NOT INCLUDED IN THE BUDGET.

- DETERMINE THE SURPLUS FUNDS TO BE REMITTED TO THE STATE BUDGET.

2.4.2.3. AUDIT OF CERTAIN OTHER EXPENSES:

- AGGREGATE DATA ON EXPENSES FOR REDUCTION OF STAFF ACCORDING TO GOVERNMENT REGULATIONS; EXPENSES FOR ANNUAL FEES AND MATCHING FUNDS FOR IMPLEMENTATION OF PROJECTS UNDER AGREEMENTS WITH INTERNATIONAL ORGANIZATIONS; EXPENSES FOR SCIENTIFIC RESEARCH; EXPENSES FOR UNEXPECTED TASKS ASSIGNED BY AUTHORIZED AUTHORITIES.

- SELECT CERTAIN CONTENTS AND CONDUCT AUDITS AS FOLLOWS:

+ DETERMINE THE DIFFERENCE BETWEEN ACTUAL WORK PERFORMED AND FUNDS ALLOCATED IN THE BUDGET.

+ COMPARE GOVERNMENT REGULATIONS WITH SETTLEMENT DOCUMENTS TO IDENTIFY ERRONEOUS EXPENSES NOT IN LINE WITH ACTUALITY.

+ DETERMINE THE SURPLUS FUNDS TO BE REMITTED TO THE STATE BUDGET.

2.4.2.4. PREPARE A COMBINED REPORT ON VIOLATIONS IN BUDGET EXPENDITURE IMPLEMENTATION (IN ACCORDANCE WITH FORM 06/TTr-CQHC).

2.5. AUDIT THE ESTABLISHMENT AND USE OF STABILIZATION FUND.

- DETERMINE THE AMOUNT ALREADY ESTABLISHED FOR THE STABILIZATION FUND, SOURCES OF FUNDS, AND CORRECTNESS OR INACCURACY IN COMPARISON WITH REGULATIONS.

- BASED ON GOVERNMENT REGULATIONS AND INTERNAL SPENDING RULES OF THE AGENCY, COMPARE ACCOUNTING DATA TO DETERMINE WHETHER THE USE OF THE STABILIZATION FUND IS IN ACCORDANCE WITH REGULATIONS.

- PREPARE A COMBINED REPORT ON VIOLATIONS IN MANAGEMENT AND USE OF FUNDS (IN ACCORDANCE WITH FORM 07/TTr-CQHC).

2.6. AUDIT MANAGEMENT AND USE OF FIXED ASSETS.

COLLECT REPORTS ON INVENTORY, ACCOUNT BOOKS TRACKING FIXED ASSETS, FINAL ACCOUNTS, AND DOCUMENTS HANDLING DISCREPANCIES ARISING FROM INVENTORY...

- CHECK AND EVALUATE COMPLIANCE WITH REGULATIONS ON MANAGEMENT AND USE OF ASSETS (TRANSFER, RECEIPT, STORAGE, MAINTENANCE, TRACKING, ACCOUNTING RECORDS); THE COMPLETENESS AND LEGALITY OF DOCUMENTATION ON FIXED ASSET MANAGEMENT.

- CHECK AND EVALUATE COMPLIANCE WITH REGULATIONS IN THE SALE AND LIQUIDATION OF FIXED ASSETS; MANAGEMENT, TRANSFER, AND RECEIPT OF LAND USE RIGHTS AND RELATED EXPENSES.

2.7. AUDIT PAYMENT OF PERSONAL INCOME TAX.

2.7.1. FOR PERSONAL INCOME TAX OF EMPLOYEES IN THE UNIT.

- DETERMINE THE TOTAL INCOME SUBJECT TO PERSONAL INCOME TAX OF EMPLOYEES IN THE UNIT.

- SELECT AND REVIEW INCOME OF CERTAIN INDIVIDUALS; DETERMINE INCOME NOT FULLY COMBINED FOR TAX PURPOSES; CAUSES AND AMOUNT OF PERSONAL INCOME TAX NOT DECLARED AND PAID BY THE UNIT.

2.7.2. FOR PERSONAL INCOME TAX OUTSIDE THE UNIT.

- DETERMINE THE LEVEL OF INCOME AND TOTAL INCOME SUBJECT TO TAX THAT THE UNIT HAS PAID TO INDIVIDUALS OUTSIDE THE UNIT BASED ON PAYMENT DOCUMENTS.

- SELECT AND REVIEW INCOME OF CERTAIN INDIVIDUALS WHO HAVE INCOME AT THE UNIT BEING AUDITED; DETERMINE THE AMOUNT OF TAX NOT WITHHELD OR UNDER-WITHHELD BY THE UNIT; CAUSES.

2.7.3. PREPARE A COMBINED REPORT ON IMPLEMENTATION OF PERSONAL INCOME TAX DECLARATION AND PAYMENT (IN ACCORDANCE WITH FORM 08/TTr-CQHC).

2.8. AUDIT COMPLIANCE WITH LAWS ON ACCOUNTING.

- COMPLIANCE WITH REGULATIONS ON ACCOUNTING DOCUMENTS AND LEDGERS;

- COMPLIANCE WITH REGULATIONS ON PREPARATION, SUBMISSION, AND PUBLIC DISCLOSURE OF FINANCIAL REPORTS;

- MANAGEMENT AND STORAGE OF ACCOUNTING DOCUMENTS;

- ORGANIZATION OF THE ACCOUNTING DEPARTMENT AND ASSIGNMENT OF ACCOUNTANTS;

- APPLICATION OF ACCOUNTING SYSTEMS, ACCOUNTS, AND OTHER REGULATIONS.

EVALUATE COMPLIANCE WITH LAWS ON ACCOUNTING, THEREBY IDENTIFY VIOLATIONS IN THE FIELD OF ACCOUNTING BY THE AUDITED AGENCY OR UNIT, AND RECOMMEND ACTIONS FOR HANDLING IN ACCORDANCE WITH LEGAL PROVISIONS.

2.9. AUDIT COMPLIANCE WITH FINANCIAL DISCLOSURE REQUIREMENTS.

- REQUEST THE UNIT TO PROVIDE GUIDELINES ON FINANCIAL DISCLOSURE ISSUED BY THE UNIT AND AUTHORIZED AUTHORITIES.

- CHECK THE IMPLEMENTATION OF GUIDELINES ON FINANCIAL DISCLOSURE ISSUED BY THE UNIT SUCH AS PUBLIC FINANCIAL REPORTS ON BUDGET ALLOCATION, IMPLEMENTATION, AND FINAL ACCOUNTS AGAINST REGULATIONS ISSUED BY AUTHORIZED AUTHORITIES ON FINANCIAL DISCLOSURE.

- EVALUATE THE CONTENT, METHODS, AND TIMING OF FINANCIAL DISCLOSURE, BUDGET ALLOCATION, AND FINAL ACCOUNTS: ITEMS REQUIRED TO BE DISCLOSED ACCORDING TO REGULATIONS, ITEMS ALREADY DISCLOSED, ITEMS NOT DISCLOSED, REASONS, RESPONSIBILITIES OF HEADS AND INDIVIDUALS INVOLVED.

3. ADMINISTRATIVE PENALTIES.

DURING THE AUDIT, IF VIOLATIONS ARE FOUND THAT MUST BE HANDLED WITH ADMINISTRATIVE PENALTIES ACCORDING TO LEGAL PROVISIONS, THE AUDITOR OR THE LEADER OF THE AUDIT TEAM SHALL ISSUE A VIOLATION RECORD; ISSUE AN ADMINISTRATIVE PENALTY DECISION WITHIN THEIR AUTHORITY (THE DECISION MUST SPECIFY: THE CONTENT OF THE PENALTY, THE DEADLINE FOR COMPLIANCE, AND THE LOCATION FOR SUBMISSION); OR PROMPTLY TRANSFER TO THE AUTHORIZED AUTHORITY TO HANDLE THE VIOLATION IN ACCORDANCE WITH THE TIME LIMITS SET BY THE LAW ON ADMINISTRATIVE PENALTIES.

D. CONCLUSION OF AUDIT.

1. REPORT ON AUDIT RESULTS AND DRAFT AUDIT CONCLUSION.

THE AUDIT WILL END AT EACH AUDITED UNIT ACCORDING TO THE AUDIT DECISION. THE AUDIT TEAM LEADER IS RESPONSIBLE FOR PREPARING, APPROVING, AND SIGNING THE AUDIT MINUTES WITH THE AUDITED PARTY WITHIN THE TIMEFRAME OF THE AUDIT AS REQUIRED BY THE AUTHORITY IN CHARGE OF THE AUDIT TEAM. THE AUDIT MINUTES MUST CLEARLY STATE THE SITUATION, CORRECT AND INCORRECT ASPECTS IN COMPARISON WITH LEGAL REGULATIONS.

WITHIN THE REGULATED TIMEFRAME, THE AUDIT TEAM LEADER MUST PREPARE THE REPORT ON AUDIT RESULTS, SIGN IT, AND SEND IT TO THE AUTHORITY THAT ISSUED THE AUDIT DECISION, ATTACHED WITH THE DRAFT AUDIT CONCLUSION.

THE REPORT ON AUDIT RESULTS MUST CLEARLY STATE THE RESULTS OF WORK ACCORDING TO THE APPROVED AUDIT PLAN, THE EXPLANATIONS OF THE AUDITED PARTY; RECOMMENDATIONS FOR ECONOMIC, ADMINISTRATIVE, AND LEGAL ACTIONS TO BE TAKEN AGAINST THE AUDITED PARTY; RECOMMENDATIONS TO SUPERIOR MANAGEMENT AUTHORITIES AND OTHER RELATED GOVERNMENT AUTHORITIES.

THE DRAFT AUDIT CONCLUSION MUST REFLECT THE OVERALL SITUATION, THE CONTENT OF THE CONCLUSION, AND RECOMMENDED ACTIONS. EACH CONCLUSION MUST CLEARLY STATE THE INCIDENT, BASIS FOR CORRECTNESS OR INACCURACY, CAUSE, RESPONSIBILITY, FORM OF HANDLING, AND DEADLINE FOR COMPLIANCE.

The head of the inspection team must organize for the members of the inspection team to provide written opinions and report on the results of the inspection and draft Inspection Conclusion. Written opinions of the members of the inspection team must be kept in the inspection file. Recommendations of the head of the inspection team and of the members of the inspection team shall be implemented in accordance with the provisions of the law.

2. Inspection conclusion and circulation of the inspection conclusion.

Within the time limit prescribed by the law on inspections, the person who decides to conduct the inspection shall examine and issue the Inspection Conclusion document. During the examination process, the person issuing the inspection conclusion may request the head of the inspection team and the inspected entities to explain, supplement materials and evidence regarding issues that have not been clearly concluded.

Before issuing the Inspection Conclusion document, the person who decides to conduct the inspection or the person entrusted with organizing work with the inspected entity shall meet to discuss the draft Inspection Conclusion. The meeting minutes must be recorded, including the opinions of all parties involved.

The Inspection Conclusion shall be sent to the inspected entity and made public in accordance with the provisions of the Inspection Law and specific regulations of the Ministry of Finance.

3. Handover and storage of the inspection file.

After circulating the Inspection Conclusion within the prescribed time limit, the head of the inspection team is responsible for handing over the inspection file to the relevant departments or persons assigned the task in accordance with the law and the rules of the agency. The handover of files and documents must be documented in a record, which will be kept in the inspection file.

4. Meeting to draw lessons from the inspection team.

Within the prescribed time limit, the head of the inspection team is responsible for convening the members of the inspection team to hold a meeting to draw lessons, evaluate the strengths and weaknesses of the inspection from the preparation stage to the handover of files and documents, and draw practical lessons; propose rewards for those who perform well and handle those who commit violations. The meeting minutes must be recorded and kept in the inspection file.

 

Form 01/TTr-CQHC

TABLE OF ORGANIZATIONAL STRUCTURE AND FUNCTIONS

At (Agency)...Period………

 

 

Form 02/TTr-CQHC

SUMMARY OF BUDGET ALLOCATION SITUATION

At (Agency)...Period………

 

 

Form 03/TTr-CQHC

SUMMARY OF AUDIT RESULTS ON BUDGET ESTIMATION AND ALLOCATION

At (Agency)...Period………

 

Note:

- Self-managed funds include: salaries, wages, allowances, contributions according to salary, bonuses, collective welfare, and other payments to individuals as stipulated; Expenditure on professional activities: payment for public services, office supplies, information, propaganda, communication, conferences, domestic travel expenses, expenses for foreign trips and reception of foreign delegations (allocated within regular expense limits), rental expenses, professional expenditure of each sector, purchase and regular maintenance of fixed assets;...

- Non-self-managed funds include: Purchase and major repair expenses for fixed assets; Contributions to annuities and matching funds for projects under agreements with international organizations; Expenses for urgent tasks assigned by authorized bodies; Funds for national target programs; Funds for reduction of staffing; Training and development expenses for civil servants; Research and development expenses; Construction investment funds for basic projects approved by authorized bodies; Funds for non-routine tasks;...

 

Form 04/TTr-CQHC

SUMMARY OF VIOLATIONS IN IMPLEMENTING REVENUE BUDGETS

At (Agency)...Period………

Unit: VND

 

 

Form 05/TTr-CQHC

SUMMARY OF AUDIT RESULTS ON PERSONAL EXPENSES NOT IN ACCORDANCE WITH REGULATIONS

At (Agency)...Period……..

Unit: VND

 

 

Form 06/TTr-CQHC

SUMMARY OF VIOLATIONS IN IMPLEMENTING EXPENDITURE BUDGETS

At (Agency)...Period……..

Unit: VND

 

 

Form 07/TTr-CQHC

SUMMARY OF VIOLATIONS IN MANAGEMENT AND USE OF FUNDS

At (Agency)...Period……..

 

 

Form 08/TTr-CQHC

SUMMARY OF AUDIT RESULTS ON INDIVIDUAL INCOME TAX

At (Agency)...Period……..

Unit: VND