Mr. Tien's department also reviews and appraises the annual budget settlement (for recurrent and non-recurring expenditures) according to the regulations that must be implemented in Circular No. 137/2017/TT-BTC but there is no clear regulation on enjoying the above regime.

Mr. Tien asked, why is there such a distinction when the responsibility for the job is the same? Is there any document that regulates the content you are wondering about?

The Ministry of Finance responded to this issue as follows:

The management, payment and settlement of projects using public investment capital: Currently, it is implemented according to the provisions of Decree No. 99/2021/ND-CP dated 11/11/2021 of the Government and Circular No. 96/2021/TT-BTC dated 11/11/2021 of the Ministry of Finance stipulating the system of forms used in the settlement work.

In Article 46 of Decree No. 99/2021/ND-CP stipulating the cost of independent audit and the cost of verifying and approving the final settlement, it is stated that: Cost of verification and approval of the final settlement (Point c Clause 1) and expenses for the verification and approval of the final settlement include:

- Direct expenditure for settlement verification, settlement approval;

- Paying experts or consulting organizations to verify the final settlement in case the agency in charge of the settlement verification signs a contract over time with experts or hires a consulting organization;

- Expenses for travel expenses, stationery, translation, printing, conferences, seminars, procurement of computers or equipment for verification and approval of settlement;

- Other expenses related to the verification of the settlement and approval of the settlement report (Point b, Clause 2).

Reviewing, appraising, notifying and synthesizing the annual final settlement: Currently, it is done in accordance with the law on state budget (Law on State Budget, Decree No. 163/2016/ND-CP dated 21/12/2016 of the Government detailing the implementation of a number of articles of the Law on State Budget and Circular No. 137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance providing for approval, appraisal determine, notify and summarize the annual settlement).

Accordingly, the review, appraisal, notification and consolidation of the annual financial statements are the responsibility of the agencies and units, including:

- The superior estimate unit;

- Estimating unit level I;

- Financial agencies at all levels and is an annual regular work of agencies and units.

Funds for the review and appraisal of state budget settlements shall be included in the regular expenditure estimates of agencies and units according to the state budget decentralization and expenditure according to the regime prescribed by the State for the State agencies and public non-business units.

According to Chinhphu.vn