The State Audit Office has just issued an Audit Result Report on the implementation of policies and regimes for cadres, civil servants, public employees and laborers in implementing the arrangement of the organizational structure of the political system according to Decree No. 178/2024/ND-CP and Decree No. 67/2025/ND-CP of the Government.
Notably, the State Audit Office of Vietnam (SAV) has pointed out many violations and errors in the implementation of payments to policy beneficiaries.
Some units determine the current monthly salary to determine expenses for payment, including some allowances that are not in accordance with regulations: Hanoi City (1 case in Son Tay ward), Dong Nai (4 cases at the Department of Culture, Sports and Tourism), Tay Ninh province (2 cases);
Calculating the surplus of the 3-month salary allowance currently received to find a job for subjects who are civil servants/employees with unemployment insurance contributions (Tay Ninh 16 cases); calculating arithmetic errors (Tay Ninh 3 cases);
Payment incorrectly compared to the retirement decision (Ministry of Education and Training: The Ministry Office paid a difference of 1 month of 15.5 million VND for 1 case of retirement compared to the retirement decision issued by the Ministry);
Determining the one-time pension allowance not in accordance with the time of enjoyment (Can Tho City: Determining the allowance for 1 case of enjoying 60 months, not in accordance with the time of enjoyment as prescribed in point a, clause 1, Article 7 of Decree No. 178/2024/ND-CP, amounting to 457 million VND), the time of social insurance contribution (Can Tho City: Vinh Chau Ward determined incorrectly the time of enjoyment of the allowance according to the number of years of social insurance contribution of the retired subject according to regulations);
Using the state budget for payment without using the funds of non-business units to ensure regular expenditures (Can Tho City 5 subjects, amount of 3.4 billion VND);
And in cases where localities have detected incorrect payments to the wrong subjects but have not recovered all the paid funds (Son La province: Quynh Nhai commune, Muong Sai);
Transferring surplus funds for policy implementation that are not in accordance with regulations; Some cases are approved to retire from the retirement regime from July 1, 2025 but are still paid salaries and social security policies in July 2025.
In addition, there are cases where the takeover unit has not been fully handed over the dossiers related to the implementation of policies after arrangement; has not provided complete dossiers as a basis for determining disbursement funds; budget estimates are not accurate, leading to failure to allocate the funds assigned by the Prime Minister.
According to the report, the audit results on the implementation of the regime for cadres, civil servants, and public employees in implementing the arrangement of the organizational structure of the political system according to Decree No. 178/2024/ND-CP and Decree No. 67/2025/ND-CP show that most agencies, organizations, and units audited have violations and errors that risk causing large losses and waste for the state budget.
SAV respectfully requests the Prime Minister to direct ministries, central agencies, and localities to urgently organize inspections, examinations, and comprehensive reviews of cases that have been resolved for policies but have not been thoroughly audited by SAV to detect and strictly handle violations and errors according to regulations or report to competent authorities for consideration and decision on handling, ensuring no loss or waste of state budget, and at the same time, it is necessary to clearly identify the causes and consider the responsibilities of relevant collectives and individuals to handle them in accordance with the law" - SAV's report stated.
