Mr. Phan Viet Hieu (Ho Chi Minh City) asked, if the project using state capital (not national important projects, group A projects), if the contractor selection plan has approval for the audit contractor selection plan does it mean that the settlement approver's request for a project finalization report audit is considered correct?

Mr. Hieu refer to Clause 6, Article 1 of Circular No. 64/2018 / TT-BTC of the Ministry of Finance amending and supplementing Clause 1, Article 10 of Circular No. 09/2016 / TT-BTC on audit of completion project statement andrecognize instructions:

"first. All projects of national importance and group A projects using State capital, when completed, must audit the settlement before submitting to competent authorities for settlement examination and approval; For the remaining projects, if necessary, the agency in charge of settlement examination and approval shall report the settlement approver to request an audit of the settlement report of the completed project.

According to the request for the audit of the settlement report of the completed project of the person approving the settlement, the competent person (in accordance with the bidding law) approves the audit contractor selection plan in the selection plan. the project's contractor; The investor shall organize the selection of the audit contractor in accordance with the law on bidding, and sign the audit contract for the settlement of the completed project in accordance with the law on contracts. Investors, independent auditing contractors and related agencies shall comply with the provisions of Clauses 2 and 3 of this Article ”.

Mr. Hieu would like to ask, whether the investor has enough grounds to execute and choose the audit contractor or not, or still must have other required documents or reports on the need to hire an audit consultant of the agency to assume the prime responsibility for the examination and approval of the settlement and the person approving the settlement, can the investor hire an audit consultant, although the contractor selection plan has approved the audit consulting bidding package?

The Ministry of Finance answers this issue as follows:

In Clause 6, Article 1 of Circular No. 64/2018 / TT-BTC dated July 30, 2018 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 09/2016 / TT-BTC dated January 18 / 2016 of the Ministry of Finance stipulates the settlement of completed projects funded by the State capital:

“6. To amend and supplement Article 10 as follows:

a) To amend and supplement Clause 1 as follows:

"first. All projects of national importance and group A projects using State capital, when completed, must audit the settlement before submitting to competent authorities for settlement examination and approval; For the remaining projects, if necessary, the agency in charge of settlement examination and approval shall report the settlement approver to request an audit of the settlement report of the completed project.

According to the request for the audit of the settlement report of the completed project of the person approving the settlement, the competent person (in accordance with the bidding law) approves the audit contractor selection plan in the selection plan. the project's contractor; The investor shall organize the selection of the audit contractor in accordance with the law on bidding, and sign the audit contract for the settlement of the completed project in accordance with the law on contracts. Investors, independent auditing contractors and related agencies shall comply with the provisions of Clauses 2 and 3 of this Article ”.

Thus, for the remaining projects (except for national important projects, group A projects); when necessary, the agency in charge of verifying and approving the settlement shall report the settlement approver to request the audit of the settlement report of the completed project; After being approved by the settlement approver, the investor is allowed to hire an auditor to report the settlement of the completed project.