On September 16, 2019, the State Auditor General issued Decision No. 03/2019 / QD-KTNN on the responsibility to send financial statements, budget settlement reports to the State Audit Office of the units. be audited. Decision 03/2019 / QD-KTNN takes effect from October 31, 2019. Whereby:
Budget estimating units of level I shall send the State budget revenue and expenditure settlement reports to the SAV before October 1 of the following year.
Provincial People’s Committee:
Send the local budget settlement report to the SAV before October 1 of the following year;
Send local budget finalization to SAV within 05 working days from the date on which the provincial People’s Council approves;
The Ministry of Finance sends the State budget settlement report to the SAV within 14 months after the end of the budget year.
State enterprises, parent companies, state corporations holding dominant shares:
Ending the fiscal year, preparing and sending a financial statement, a statement of budget revenues and expenditures within its management to the SAV within 90 days from the end of the annual accounting period;
In cases where there are other provisions on the time of preparing and issuing financial statements, reports on final settlement of budget revenues and expenditures, they shall be sent to the SAV after the time of elaboration and issuance according to separate regulations.
In summary, the promulgation of Decision 03/2019 / QD-KTNN creates a clear legal corridor for units to grasp the implementation, creating unity and efficiency in the state management.