Decision No. 2173/QD-BTC amends the audit cost rate for completed projects in Circular No. 33/2007/TT-BTC. The rate is adjusted from 0.03% to 0.06% for projects with total investment amounts of VND 1 billion or more.
적용 범위
Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, People's Committees of provinces and centrally-administered cities, State-owned Joint Stock Corporations, and Limited Liability Companies with one member.
핵심 사항
- Completed projects funded by state budget funds with total investment amounts of VND 1 billion or more → must apply an audit cost rate of 0.06% of the total investment amount (Article 1).
- The review and approval cost for final settlement and audit cost for completed projects are determined according to specific standard rates depending on the total investment amount of each project (Article 1).
- This Decision takes effect concurrently with Circular No. 33/2007/TT-BTC guiding the final settlement of completed projects funded by state budget funds.
- The above-mentioned agencies and organizations → must be responsible for implementing this Decision (Article 3).
- This Decision does not specify a specific implementation deadline for these adjustments.
🌐 이 문서의 사회적 영향
- Increase audit costs for projects with total investment amounts of VND 1 billion or more, creating financial pressure on project sponsors.
- Improve the quality of project audits, ensuring transparency and efficient use of state budget funds.
❓ 자주 묻는 질문
How is the audit cost rate for completed projects funded by state budget funds adjusted?
For projects with total investment amounts of VND 1 billion or more, the audit cost rate is adjusted from 0.03% to 0.06%. (Article 1)
When does this Decision take effect?
This Decision takes effect concurrently with Circular No. 33/2007/TT-BTC guiding the final settlement of completed projects funded by state budget funds. (Article 2)
Which agencies must be responsible for implementing this Decision?
Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, People's Committees of provinces and centrally-administered cities, State-owned Joint Stock Corporations, and Limited Liability Companies with one member. (Article 3)
How is the review and approval cost for final settlement of completed projects determined?
This is determined according to specific standard rates depending on the total investment amount of each project. (Article 1)
Does this Decision specify a deadline for implementing these adjustments?
No, this Decision does not specify a specific deadline for implementing these adjustments.
전문
Pursuant to …;
Regarding the correction of Circular No. 33/2007/TT-BTC dated April 9, 2007 of the Ministry of Finance dated April 9, 2007 of the Ministry of Finance
____________
THE MINISTER OF FINANCE
Pursuant to Decree No. 16/2005/ND-CP dated February 7, 2005 of the Government on project management for construction works; Decree No. 112/2006/ND-CP dated September 29, 2006 of the Government amending and supplementing certain articles of Decree No. 16/2005/ND-CP on project management for construction works;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 33/2007/TT-BTC dated April 9, 2007 of the Ministry of Finance guiding final settlement of projects completed from state budget funds;
DECISION:
Article 1. Amend the figures at row 3, column 7 of the Table of Cost Standards for Review, Approval, and Audit of Final Settlement of Completed Projects from "0.03" to "0.06" in the Table of Cost Standards for Review, Approval, and Audit of Final Settlement of Completed Projects under Section VIII of Circular No. 33/2007/TT-BTC dated April 9, 2007 of the Ministry of Finance guiding final settlement of projects completed from state budget funds. The Table of Cost Standards for Review, Approval, and Audit of Final Settlement of Completed Projects shall be as follows:
TABLE OF COST STANDARDS FOR REVIEW, APPROVAL, AND AUDIT OF FINAL SETTLEMENT OF COMPLETED PROJECTS
| Total Investment (Billion VND) | ≤ 5 | 10 | 50 | 100 | 500 | 1.000 | 10.000 | ≥ 20.000 |
| Review - Approval (%) | 0,32 | 0,21 | 0,16 | 0,13 | 0,06 | 0,04 | 0,012 | 0,008 |
| Audit (%) | 0,50 | 0,34 | 0,24 | 0,18 | 0,10 | 0,16 | 0,020 | 0,012 |
Article 2. This Decision takes effect concurrently with the effectiveness of Circular No. 33/2007/TT-BTC dated April 9, 2007 of the Ministry of Finance guiding final settlement of projects completed from state budget funds.
Article 3. Ministries, ministerial-level agencies, government agencies, central-level organizations of social-political mass organizations, People's Committees of provinces and centrally-administered cities, State-owned Corporations, and Joint Stock Companies with Limited Liability are responsible for implementing this Decision.
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