Decision No. 56/2008/QD-BTC issues the Audit and Final Settlement Procedure for Completed Projects funded by State Budget, replacing the old Decision. This procedure specifies the steps and specific requirements for the audit and final settlement process of projects.
适用范围
Heads of units assigned the task to audit and settle final accounts for completed projects funded by State Budget.
要点
- Heads of units assigned the task to audit and settle final accounts for completed projects funded by State Budget are responsible for implementing this Decision.
🌐 本文件的社会影响
- Positive impact: Ensuring transparency and efficiency in the management and use of State Budget funds, preventing waste and loss.
- Negative impact: It may impose additional workload on units auditing and settling final accounts for projects.
❓ 常见问题
Which projects does this Decision apply to?
This Decision applies to projects funded by State Budget.
What responsibilities do heads of units have under this Decision?
Heads of units assigned the task to audit and settle final accounts for completed projects funded by State Budget are responsible for implementing this Decision.
When does this Decision take effect?
This Decision takes effect 15 days from the date of publication in the Official Gazette, replacing Decision No. 168/2003/QD-BTC.
Does this Decision contain a specific audit and final settlement procedure?
This Decision only issues the Audit and Final Settlement Procedure for Completed Projects, without detailing the steps and requirements.
Which previous regulation does this Decision replace?
This Decision replaces Decision No. 168/2003/QD-BTC dated October 7, 2003, issued by the Minister of Finance.
全文
Pursuant to …;
Regarding the issuance of the Audit Procedure for Final Accounts Settlement of Completed Projects
for projects funded by the State budget
____________
THE MINISTER OF FINANCE
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 99/2007/NĐ-CP dated June 13, 2007 of the Government on the management of construction project investment costs; Decree No. 03/2008/NĐ-CP dated January 7, 2008 of the Government amending and supplementing certain articles of Decree No. 99/2007/NĐ-CP on the management of construction project investment costs;
Pursuant to Circular No. 33/2007/TT-BTC dated April 9, 2007 guiding the final accounts settlement of completed projects funded by the State; Circular No. 98/2007/TT-BTC dated August 9, 2007 amending and supplementing certain points of Circular No. 33/2007/TT-BTC dated April 9, 2007 of the Ministry of Finance guiding the final accounts settlement of completed projects funded by the State;
Considering the proposal of the Director of the Investment Department.
DECISION:
Article 1. The Audit Procedure for Final Accounts Settlement of Completed Projects for projects funded by the State budget is hereby promulgated along with this Decision.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall supersede Decision No. 168/2003/QĐ-BTC dated October 7, 2003 of the Minister of Finance.
Article 3. Heads of units entrusted with the task of auditing the final accounts settlement of completed projects for projects funded by the State budget are responsible for implementing this Decision./.
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