Vietnam Can Tho City 2022

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Actual transfers were 78%, 84%, and 86% of the original budget estimate in the three years 2017-2019, or none of last three years met “C” score requirement of this ratio of between 92-116%.

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Variances in transfer composition in 2017, 2018, and 2019 were 22, 16,§ and 14% respectively. Only year 2019 met “C” score requirement of the variance of less than 15%.

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The MoF’s information on budget plans assigned to the city was made in about November every year before commencement of the new FY.

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The MoF provides information on budget transfers for the FY and two following years, but does not provide clear explanation about changes between the current and the previous year.

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Actual state budget expenditure deviated from the initially approved amount by more than 15% in two of the three years analyzed (-18.1 in 2017; -25.0% in 2018; and -14.7% in 2019).

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The calculated composition variance by function was more than 15% in two of the last three years:- Year 2017: 19.15% - Year 2018: 34.02% - Year 2019: 20.55%.

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The budget is not allocated by economic type of expenditure. Therefore, it is not possible to calculate variance in expenditure composition by economic type.

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The contingency provision subsequently allocated to particular programs in year: - 2017: 3.34% - 2018: 1.04% - 2019: 2.55% i.e. on average less than 3% of expenditure.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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The budget is consistently estimated, implemented, and reported by sector and administrative unit classification.

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Budget documentation fulfills 5 elements, including 2 basic elements and 3 additional elements out of 12 elements.

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The sum of expenditure from extrabudgetary funds and PSDU retained collection was 23% of total expenditure of SNG budgetary units.

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The sum of revenue from extrabudgetary funds and PSDU retained collection was 26% of total revenue of SNG budgetary units.

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Submission of financial reports of extrabudgetary funds to DoF was made only upon one-off request.

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Most (or 75%) transfers to district governments from the city government budget was made by a transparent and rules-based system.

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Information on annual transfers to district governments was issued 10 days before Ethe start of the FY 2019, and a week before for FY 2020.

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Performance plans at line-department level were not disaggregated by specific policy or programs.

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Performance reports at line-department level were disaggregated by functions, not by specific policy or programs.

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Annual budget outturn reports of all three sampled sectors presented information on resources received by each frontline PSDU under the supervision of a line department.

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External state auditing is a unique systematic external evaluation arrangement for departmental agencies.

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The government made only one basic element available to the public.

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Given time pressure on budget plan drafting to submit to the City People’s Council, public consultation in budget preparation for 2020 was not conducted in 2019.

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In 2019, DoET conducted a public consultation on the proposed tuition fee scheme, and DoF on proposed allowances for commune Vietnam Fatherland Front (VFF).

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Public consultation is not required in the stage of project preparation.

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The financial statements of all SOEs are audited but not all of them are published.

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Districts prepare budget executed reports on an annual basis but only less than half of them are audited.

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The CCT does not record any contingent liabilities in the budget nor any other reports.

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Project proposals include information on total cost, rationale, and social and economic benefit.

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The projects are prioritized in the medium-term investment plan by the DPI based on the clear criteria in the Public Investment Law and City Resolution.

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Total capital cost of the project is included in the medium-term investment plan and the annual investment plan.

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The project implementing agencies prepare a monthly report and submit to the DPI for review and consolidation.

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The CCT records financial assets in the financial statement of the city.

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The CCT has a registry on fixed assets that are above VND 500 million.

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There is a clear procedure issued by the central government related to asset disposal.

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The DoF monitors all debt of the city and reports the debt statistics to the MoF bi-annually.

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The Debt Management Law and guiding regulation clearly stipulate the procedure for issuing new debt and guarantees as well as the approving authority of new debts.

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CCT prepares the medium-term debt plan. However, this plan does not havetarget indicators such as interest rate or foreign currency risks. The plan is not publicly disclosed.

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Estimates of revenue and expenditure were available for the FY and two outer years, in which estimates for the FY was the same as presented in its annual budget plan.

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Revenue policy is decided by central government. In principle, the fiscal impact of any new expenditure policy should be justified.

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The annual budget proposal presents estimates of revenue and expenditure for the budget year and two outer years.The estimates are classified by economic classification at aggregate level (capital vs. recurrent) and by function.

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Only budgeted and estimated data of the last year of the last medium-term budget is available in parallel with estimates for the current medium-term budget.

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A clear annual budget calendar is set nationally. CCT adheres to the steps which are under its control. According to the calendar, provincial agencies have more than 4 weeks to prepare budget proposal, all agencies submitted on time in 2019.

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No budget ceiling is given to provincial agencies for annual budget proposal.

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Provincial People’s Committee submitted budget proposal at least 1 month before FY end in each of the last three FYs.

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CCT People’s Council’s review of budget proposals covers all revenue and expenditure, medium term financial plan, priorities, and fiscal policies.

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Budget scrutiny in CCT is done by the People’s Council’s Economic and Budget Board, in consultation with other Boards of the Council.

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Budget approvals for 2017, 2018, and 2019 were made before FY end.

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CCT Provincial People’s Committee is required by Law to seek People’s Council approval for every budget adjustment.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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Administered by the National General Department of Taxation and the National General Department of Customs.

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All bank and cash balances are consolidated on a daily basis.

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The Central State Treasury is responsible for centralized cashflow forecasting, with the bottom-up forecasts provided by the City Treasury Office.

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Spending units have their budget plans approved prior to December 31 of the previous year and are able to plan and commit their expenditure at any time in the current year according to the annually authorized budget.

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In 2019, the CCT province made two budget adjustments, which were approved by the People’s Council.

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There are no arrears found in the last three fiscal years. The Treasury makes timely payments to contractors.

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The city reports these late payments annually as part of the report on the capital investment allocation and disbursement report submitted to the People’s Committee.

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At city level, reconciliation of the payroll with personnel records is made every six months between Treasury and the Department of Home Affairs (DoHA) or line departments.

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Payroll and personnel records were updated every six months at the departmental level, but monthly at spending agency level in 2019.

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Changes in personnel records in spending agencies are controlled by the competent authority.

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Since adoption of the block granting mechanism to administrative agencies and PSDU in 2015, agency heads have full responsibility to manage their assigned staff quota and payroll.

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Databases or records are maintained for all contracts including data on what has been procured, value of procurement, and who was awarded contracts.

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All agencies follow an open competitive method by default as per the law.

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The e-procurement website makes the following available in a timely manner: legal framework for procurement, procurement plan for 2020, realization of procurement operation for 2019, bidding opportunities, and contract awards.

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The procurement complaints system meets 3 out of 6 criteria. No complaint was received by the Complaint Resolution Committee (CRC) in 2019.

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Segregation of duties is required throughout the entire spending process Between authorization, recording, and audit, but not for custody of assets.

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Expenditure can only be made after estimates have been approved by the competent authority.

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Payment procedure via the Treasury system has been set up. Exceptional cases are also clearly defined.

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No internal audit has been performed.

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No internal audit has been performed.

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No internal audit has been performed.

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No internal audit has been performed.

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Effective daily reconciliation. All CCT Treasury accounts transfer balances to the National Single Treasury Account at the end of the day.

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Accounting suspense accounts are cleared within 3 working days and have zero balance at year end.

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Reconciliation of advance accounts is performed quarterly within one month from the end of each quarter.

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Access to data is restricted to authorized persons. Historical data change is not permitted.

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The in-year budget reports allow direct comparison to the original budget with partial aggregation.

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Reports are available monthly in the second week of the subsequent month.

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Data reliability and preciseness is secure since data is extracted directly from the TABMIS system.

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Budget execution report is on cash basis and does not contain information on assets, liabilities, and cash balances.

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City budget execution report is submitted to SAV-5 within 7 months after FY end.

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The national accounting guidelines are used consistently and transparently by CCT (although the guidelines have significant deviations from IPSAS).

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Audit opinion is provided for the budget execution report which comprises all city agencies’ revenue and expenditure.

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SAV-5 submits audit reports to the CCT People’s Council within 4 months.

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The follow up and enforcement of audit recommendations is provided by State Audit Law and SAV decision.

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The SAV-5 office is independent institutionally, operationally, and financially from CCT, as provided by the Constitution 2013 and State Audit Law 2015.

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People’s Council does not issue any report on scrutiny of audit reports.

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Hearings are organized at the exit meeting of every individual audit with the participation of People’s Council.

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People’s Council does not issue any recommendations to Executive based on audit reports.

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People’s Council does not issue any report on scrutiny of audit reports.