Reporting on the implementation of a number of resolutions of the 14th National Assembly on thematic supervision and questioning and resolutions of the National Assembly on thematic supervision and questioning from the beginning of the 15th term to the end of the 4th Session, State Auditor General Ngo Van Tuan said that, in performing the assigned tasks in Resolution No. 82/2019/QH14 dated June 14, 2019 on continuing to improve and enhance the effectiveness of implementing policies and laws on planning, management and use of land in urban areas and Resolution No. 74/2022/QH15 dated November 15, 2022 of the National Assembly on promoting the implementation of policies and laws on practicing thrift and combating waste, the Party Committee of the State Audit and the State Auditor General have issued many documents directing and implementing audit activities to fully, promptly and effectively perform the tasks assigned by the National Assembly.

Strengthening the audit of urban planning, management and land use activities

Regarding the implementation of Resolution No. 82/2019/QH14 dated June 14, 2019 of the National Assembly, the State Audit Office has strengthened the audit of contents related to urban planning, management and land use activities when developing the annual audit program. Accordingly, the State Audit Office has carried out a thematic audit task related to urban planning, management and land use activities, such as: Thematic on planning management and construction licensing in urban areas in the period of 2017-2020; Thematic on state management of land in the period of 2017-2021.

In addition, in the budget audits of ministries, central agencies, localities, corporations, general companies, etc., the State Audit Office has identified important audit contents including: Land management and use; implementation and management, use of public assets and performance of obligations to the State budget for the rearrangement and handling of houses and land approved by competent authorities according to regulations; management and use of land use fees, land rent, etc.

To continue to effectively and qualitatively implement the Resolutions of the National Assembly, the State Audit respectfully reports to the National Assembly and the National Assembly Standing Committee to request the Government to direct ministries, branches and localities to seriously and promptly implement audit recommendations, organize inspections and supervise the implementation of the issued Resolutions to rectify and urge implementation, continue to lead and direct the audit activities of the State Audit, creating conditions for the State Audit to improve its capacity, effectiveness and efficiency in auditing activities to implement the strategic goals of the State Audit development until 2030.

Strengthening audits of the implementation of policies and laws on practicing thrift and combating waste

Specifically, Resolution No. 74/2022/QH15 dated November 15, 2022 of the National Assembly sets out the task of "Strengthening the audit of the implementation of policies and laws on practicing thrift and combating waste; conducting thematic audits of the contents stated by the Supervisory Delegation in Report No. 330/BC-DGS dated October 11, 2022 in the 2023 audit plan".

To carry out this task, the State Auditor General has directed the study, amendment, supplementation and completion of audit procedures and guidelines; issued directive documents and organized audit implementation to improve the quality of audit activities in general and the effectiveness and efficiency of auditing for the implementation of legal policies on practicing thrift and combating waste in particular.

Specifically, the State Auditor General has requested units under the State Audit (SA) to strengthen auditing to promptly detect violations, acts of corruption, waste, and negativity and clearly identify the responsibilities of collectives and individuals to propose handling according to the provisions of law, ensure that public financial resources and public assets are used economically and effectively, promote comprehensive auditing to deeply and comprehensively assess the management and operation of each level and each unit, as well as focus on assessing the effectiveness of policies and mechanisms to propose improvements and overcome loopholes, losses, and waste from mechanisms and policies...

The State Audit has also organized the development and promulgation of the Medium-term Audit Plan for the period 2023-2025 (Plan No. 1432/KH-KTNN dated December 30, 2022) with the goal of closely following the roadmap for implementing the goals of the State Audit Development Strategy to 2030, orienting the medium-term audit plan and audit tasks as required by the National Assembly and the National Assembly Standing Committee.

The 2023 audit plan implements 129 audit tasks, including auditing budget settlement reports at 27 ministries and central agencies, reaching 66% (27/41) of the number of focal points; auditing local budget settlement reports at 52 localities, reaching 83% (52/63) of the number of focal points; the number of thematic audits and operational audits reaching 23% of the total number of audits (30/129) in line with the roadmap for implementing the goals of the State Audit Development Strategy to 2030.

In addition, implementing Resolution No. 91/2023/QH15 of the National Assembly on approving the 2021 state budget settlement, the State Auditor General issued Official Dispatch No. 647/KTNN-TH dated June 28, 2023 requesting heads of units, immediately during the implementation of the 2023 audit plan and the audit of the 2022 state budget settlement at all levels, to thoroughly grasp, study, organize and draw lessons, and fully implement the contents related to audit activities in Report No. 497/BC-UBTVQH15 dated June 18, 2023 of the National Assembly Standing Committee and Resolution No. 91/2023/QH15 of the National Assembly.

Various forms of public disclosure of audit results

Regarding the task of "Strengthening and diversifying the forms of publicizing audit results according to the provisions of law, ensuring the provision of audit results on the State Audit's electronic information page. Providing complete audit reports to the Ethnic Council and the National Assembly's Committees in electronic form", the State Audit annually publicizes audit results according to the provisions of the State Audit Law.

In response to the National Assembly's request to enhance the disclosure of audit results in Resolution No. 74/2022/QH15 dated November 15, 2022, the State Audit Office has digitized and provided all 2022 audit reports and audit reports issued since 2023 to the Nationalities Council and the National Assembly Committees. In addition, the State Audit Office has also compiled the contents and key audit findings of gold quality registration audits for public disclosure on the State Audit Office's electronic information portal and the Auditing Newspaper.

The implementation of audit recommendations has always been closely directed by the State Audit Office. In particular, last September, the State Audit Office coordinated with the Finance and Budget Committee to organize a session to explain the implementation of audit conclusions and recommendations. The implementation results showed that, in general, the recommendations of the State Audit Office have been implemented by the units; the recommendations on financial handling and other handling were implemented on average at about 75-80% for the year immediately preceding the audit year and continued to be implemented in the following years at a rate of about 15-20% of the remaining recommendations each year; in 2023 alone, the implementation of the 2022 audit recommendations in the first 9 months of the year according to the reports of the units reached 67.4% (in the same period last year, it was 56.63%).