This is information stated in Report No. 418/BC-CP of the Government on state budget settlement (NSNN) in 2023. One of the notable contents is the results of handling the conclusions and recommendations of the State Audit.
The total number of recommendations related to state budget for state budget settlement in 2022 is VND 21,344 billion, the implemented VND is VND 19,683 billion, reaching 92%.
The number of recommendations for financial handling for the years from 2013 to 2021 that have not been implemented is VND 22.001 billion.
The State Audit's recommendation on amending and supplementing mechanisms and policies for state budget settlement in 2022 is 198 documents.
As a result of implementation, 86 documents have been completed (1 Decree; 3 Decisions of the Prime Minister; 10 Circulars and 72 other documents). There are 112 documents being implemented (1 law; 7 Decrees; 2 Prime Minister's Decisions; 17 Circulars and 85 other documents).
Regarding the conclusions and recommendations of the State Audit on amending and supplementing mechanisms and policies from the 2021 age group and earlier, there are still 131 recommendations that are continuing to be implemented.
Regarding the results of handling the responsibilities of organizations and individuals with financial and budget violations in the 2022 school year:
For organizations: Total number of organizations proposed to be handled 1,345 organizations, of which: 1,216 organizations have been handled according to the conclusion, accounting for 90.41%; 87 organizations are being handled, accounting for 6.47%; 42 organizations have not been handled, accounting for 3.12%.
For individuals: The total number of individuals proposed to be handled is 2,692 people, of which: 2,435 people have been handled, accounting for 90.45%, of which 1 person is not handled; 242 people are being handled, accounting for 8.99%; 15 people have not been handled, accounting for 0.56%.
The report also mentioned the implementation of the State Audit's recommendations to the Ministry of Education and Training, Hanoi National University and 12 localities on adjusting state budget settlement and paying state budget expenditures that are not in accordance with regulations.
Accordingly, the Ministry of Education and Training has adjusted the settlement data for 2022 and 2023.
Hanoi National University has paid the state budget in 2024.
11 localities have repayed the central budget at the recommendations of the State Audit of the amount of VND 1,305 billion. Particularly, Quang Ngai province is explaining with the State Audit on the central budget payment and will return after the opinion of the State Audit.
The Government proposes solutions to handle inspection conclusions and audit recommendations that are no longer possible due to bankruptcy, dissolutions or death of agencies, units, enterprises or individuals, loss of civil act capacity and other cases of force majeure.
Submitting to the National Assembly allowed to apply in accordance with Article 87 of the Tax Administration Law No. 38/2019/QH14 to handle the conclusions and petitions to collect and submit the State budget but fail to be implemented due to the agency, the bankrupt and dissolution unit that has implemented the payments in accordance with the law on bankruptcy, or the dead individual, loss of civil act capacity without the property, including the inheritance of the property.
The dossier and procedures for handling debt collection are implemented in accordance with Article 86 of the Law on Tax Administration. In the long term, it will have to be legalized in the State Audit Law and the Inspection Law.
