In the afternoon of April 9, continuing the First Session, the 16th National Assembly, State Auditor General Nguyen Huu Nghia presented the audit report on the finalization of the 2024 state budget.
According to the report, through auditing the state budget (NSNN) finalization report for 2024 at the Ministry of Finance and summarizing some key audit results of audits organized in 2025, the State Audit Office of Vietnam (SAV) proposed to increase revenue and reduce state budget expenditures by 21,798.7 billion VND and 1,728,752.09 USD; other recommendations of 19,450 billion VND and 1,27,513,717.8 USD.
Regarding state budget revenue, finalized 2,057.544 billion VND, reaching 121% of the assigned estimate (equivalent to exceeding 356.459 billion VND), an increase of 16.2% compared to the implementation in 2023 (1,770.776 billion VND).
Increased state budget revenue, besides the efforts of all levels in managing and operating budget revenue, also has the reason that forecasting work is not accurate, and the targets are not suitable for revenue capacity, leading to estimated implementation in 2023 as a basis for building the 2024 estimate and the 2024 estimate is still low compared to the implementation capacity.
Domestic revenue, although exceeding 19.3% compared to the assigned estimate, only accounts for 83.7% of total state budget revenue, lower than the average of 85-86% according to Resolution No. 23/2021/QH15 of the National Assembly.
The establishment and assignment of low budget revenue estimates increases the amount of supplementing the central budget balance to the local budget, and at the same time leads to budget deficit while exceeding budget revenue greater than budget deficit.
Revenue management is still limited, in which revenue management for business households is not complete, accurate, and timely handling is not possible for cases where taxpayers do not operate at the registered address.
The review and verification of information for business activities on e-commerce platforms is still slow, slow review for individuals and business households on e-commerce platforms with revenue from 100 million VND or more or slow coordination with relevant agencies to manage taxes for e-commerce activities of individuals and business households.
There is still a situation where land users do not have a land lease decision or land lease contract, have not adjusted or are slow to adjust land lease unit prices when the stable land lease unit price period expires; slow to approve land prices or the time of approval of land prices is not appropriate; depositing land use fees and land rent into the state budget but not having a specific land price approval decision.
Total source transfer expenditure is 1,439.178 billion VND, equal to 40.1% of total state budget expenditure, equal to 67% of actual expenditure, of which the source for implementing salary policies, allowances, subsidies and items calculated according to the base salary accounts for 40.3% (580.618 billion VND), revenue increase and expenditure savings account for 24.7% (355.663 billion VND). If these 2 sources are excluded, the remaining source transfer in 2024 to 2025 is 502.897 billion VND, an increase of 28.289 billion VND compared to 2023 (474.608 billion VND).
The audit showed that some ministries, central agencies, and localities transferred funds not in detail according to each content and task; transferred funds that have run out of expenditure tasks, transferred funds that are insufficient, not in accordance with regulations.
Regarding the source of salary reform policy implementation, some localities reported incomplete salary reform sources, leading to the central budget allocating an excess of 1,629.04 billion VND.
8 localities determined that the surplus source of salary reform until December 31st, 2024 is greater than the number of localities notified of appraisal by the Ministry of Finance or the number of localities reporting (due to no appraisal notice from the Ministry of Finance) the amount of 1,951.59 billion VND; some units have not fully deducted or determined that the source of salary reform is not appropriate; using the source of salary reform not in accordance with regulations 12,314.63 billion VND.
