Promote the implementation of audit recommendations to prevent violations in public financial management

There are still many audit conclusions and recommendations that have not been fully and promptly implemented. Source: Internet

Many audit recommendations remain outstanding for a long time

Conclusions and audit recommendations are important, independent information, serving the National Assembly in supreme supervision as well as in considering and approving the state budget settlement and deciding on state budget estimates; Help People's Councils at all levels supervise and approve local budget settlement, etc.

Recently, in addition to strictly implementing legal regulations on monitoring and inspecting the implementation of audit conclusions and recommendations of the State Audit (SAV), many audited units have also urged, implemented the recommendations of the State Audit.

For example, the results of implementing the conclusions and recommendations of the State Audit for Tay Ninh province's budget in the period 2009-2018 reached an average of 95%/year. In Nghe An in the period 2020-2022, the implementation of audit conclusions and recommendations reaches an average rate of about 85%.

In Kon Tum, implementing the 2019 audit conclusions, the unit recalled and paid 100% of illegal expenditures to the state budget, and at the same time held an explanation meeting to clarify the responsibilities of collectives and individuals related to the above mentioned problems.

However, in reality, there are still many audit conclusions and recommendations that have not been fully and promptly implemented. Many audit recommendations have been outstanding for a long time, including some conclusions and recommendations of the State Audit for the state budget years 2021, 2020, 2019 and earlier.

For example, at the investment project to upgrade Phap Van - Cau Gie road, City. Hanoi under the form of BOT contract (audited in 2021 with the state budget year 2020), as of March 31, 2023, Phap Van - Cau Gie BOT Joint Stock Company had not implemented recommendations for further financial handling of 109 billion VND.

In addition, the implementation of audit recommendations involves amending, supplementing and replacing legal documents and legal norms; Recommendations on reviewing and handling personal responsibility are also very modest.

According to Deputy State Auditor General Doan Anh Tho, as of March 31, 2023, there were 433 recommendations on mechanisms and policies; 746 recommendations for rectification, review, and handling of responsibilities have not been implemented.

Focus on removing bottlenecks in implementing audit recommendations

It is known that as of March 31, 2023, the recommendations for financial and other handling that have not been implemented are VND 108,180.2 billion (of which the recommendation to increase revenue and reduce state budget expenditure is VND 45,552 billion; the remaining ones are mainly recommendations to complete procedures for payment and settlement according to regulations).

Through review and analysis, the State Audit has classified 4 groups of reasons and responsibilities for not implementing the recommendations.

Of which, the group of causes under the responsibility of the audited unit accounts for 58.5%; The group of causes under the responsibility of the State Audit accounts for 2.28%; The group of reasons for not being implemented due to third party responsibility accounts for 14.3%; Other causes account for 24.9%.

Many opinions say that in order for the implementation of recommendations to achieve high results, there needs to be synchronous solutions from many sides, but first, audit conclusions and recommendations must ensure accuracy and convincingness. Along with that, it is necessary to strengthen monitoring activities to implement the conclusions of the State Audit.

To promote full and more timely implementation of audit conclusions and recommendations, it is necessary to start from removing obstacles and inadequacies in mechanisms and policies to create a legal corridor to better implement audit conclusions and recommendations; Prevent violations in the management of public finances and public assets.

In particular, the role and responsibility of the head of the agency or unit in directing and urging the implementation of audit recommendations is very important. In fact, there are localities that in the following year have implemented 100% of audit recommendations because party committees and leaders are interested in implementing audit conclusions and recommendations.