COMMITMENT
I hereby certify that my Master's thesis in Economic Management with the topic "Improving financial management at the State Audit" is an independent scientific research work that has not been used to defend any degree; the data and research results in the thesis are honest, ensuring objectivity, science and the information cited in the thesis has clearly indicated its source.
Thesis author
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THANK YOU
I would like to sincerely thank the Board of Directors, the Graduate Training Department and the teachers of the Faculty of Economic Management - Thuy Loi University for creating favorable conditions and helping me throughout the process of studying and writing this thesis. I would like to sincerely thank Dr. Pham Thi Van Anh for her dedicated guidance, help and advice during the process of researching and completing my master's thesis.
I would like to sincerely thank the leaders of the State Audit Office and the staff working at the Finance Department for their help, sharing information and providing me with many useful sources of documents and materials for my research topic.
I would like to sincerely thank my family, friends and colleagues for their care and support during my study, research and thesis completion.
Thank you very much!
INDEX
COMMITMENT i
ACKNOWLEDGEMENTS ii
TABLE OF CONTENTS iii
LIST OF TABLES viii
INTRODUCTION 1
CHAPTER 1 THEORETICAL AND PRACTICAL BASIS OF FINANCIAL MANAGEMENT UNDER THE MECHANISM OF AUTONOMY AND SELF-RESPONSIBILITY FOR STATE ADMINISTRATIVE AGENCIES 5
1.1 Concept of financial management in state administrative agencies 5
1.1.1 State administrative agencies 5
1.1.2 Classification of state administrative agencies 6
1.1.3 Finance in state administrative agencies 7
1.1.4 Financial management in state administrative agencies 8
1.2 Financial management process and decentralization in state administrative agencies 9
1.2.1 Financial management process in state administrative agencies 9
1.2.2 Budgeting and financial management according to budgeting level 10
1.2.3 Decentralization of responsibility and financial control in unit 11
1.2.4 Organization of financial management apparatus in state administrative agencies
................................................................ ................................................................ ..........................11
1.2.5 Determining financial expenditure tasks in state administrative agencies
................................................................ ................................................................ ..........................12
1.3 Financial autonomy mechanism for state administrative agencies 13
1.3.1 Mechanism of autonomy and self-responsibility for the use of staff and administrative management costs for state agencies 13
1.3.2 Objectives of the mechanism of autonomy and self-responsibility for the use of staff and administrative management costs for state agencies 14
1.3.3 Principles of implementing the mechanism of autonomy and self-responsibility for the use of staff and administrative management costs for state agencies 15
1.3.4 Contents of the mechanism of autonomy and self-responsibility for the use of staff and administrative management costs for state agencies 15
1.3.5 Evaluation criteria for implementing the autonomy mechanism for state agencies 16 1.3.6 Management and use of autonomous funds 17
1.4 Factors affecting the implementation of financial autonomy mechanism for state agencies 19
1.4.1 State policy factors 19
1.4.2 Factors related to the agency implementing the autonomous and self-responsible mechanism..22
1.5 Financial management experience of some domestic and foreign units, lessons learned for state agencies implementing autonomy
................................................................................................................................25 1.5.1 Domestic experience ..............................................................................25
1.5.1.1 Experience of the Ministry of Finance 25
1.5.1.2 Experience of the Ministry of Information and Communications 26
1.5.2 Foreign experience 26
1.5.2.1 Singapore's experience 26
1.5.2.2 US Experience 28
1.5.3 Lessons learned for state agencies implementing the autonomous mechanism 31
Chapter 1 Conclusion 34
CHAPTER 2 CURRENT STATE OF FINANCIAL MANAGEMENT UNDER THE MECHANISM OF AUTONOMY AND SELF-RESPONSIBILITY AT THE STATE ARCHITECT 35
2.1 Overview of KTNN 35
2.1.1 Formation and development of KTNN 35
2.1.2 Legal status 36
2.1.3 Function and operating principle 36
2.1.4 Duties and powers 37
2.1.5 Organizational structure 39
2.2 Current status of financial management under the mechanism of autonomy and self-responsibility at the State Audit Office 40
2.2.1 Overview of the organizational structure, functions and tasks of the financial management apparatus at the State Audit Office 40
2.2.2 Implementing the work of making estimates, implementing estimates and finalizing the State budget
................................................................ ................................................................ ..........................44
2.2.2.1 Budget preparation 44
2.2.2.2 Budget implementation work 45
2.2.2.3 Settlement work 47
2.2.3 Implement the issuance of internal spending regulations 48
2.2.4 Implement management and use of assigned staff 50
2.2.5 Implementation of management and use of funding sources 52
2.2.5.1 Source of funding for autonomy 52
2.2.5.2 Funding source for implementing preferential regimes for officials, civil servants and employees of the State Audit Office (source 5%) 53
2.2.5.3 On the use of autonomous funding sources 55
2.2.5.4 On the use of savings funds and payment of additional income 61
2.2.6 Financial management process at KTNN 64
2.2.6.1 Budgeting 65
2.2.6.2 Implementation of the budget 66
2.2.6.3 Settlement 67
2.2.6.4 Inspection, examination, audit 68
2.3 Evaluation of financial management under the autonomous mechanism at the State Audit Office 69
2.3.1 Achievements 69
2.3.2 Some problems, limitations and causes 71
2.3.2.1 Some existing problems and limitations 71
2.3.2.2 Causes of existence and limitations 72
2.3.3 Factors affecting the implementation of autonomy mechanism at the State Audit Office 73
CHAPTER 3 ORIENTATION AND SOLUTIONS TO IMPROVE FINANCIAL MANAGEMENT UNDER THE MECHANISM OF AUTONOMY AND SELF-RESPONSIBILITY AT THE STATE ARCHITECTURE 77
3.1 Orientation to perfect financial management work according to the mechanism of autonomy and self-responsibility 77
3.1.1 General orientation of the State 77
3.1.2 Orientation of State Audit 78
3.2 Solutions to improve financial management under the mechanism of autonomy and self-responsibility at the State Audit Office 79
3.2.1 Promote information and propaganda work, raise awareness of practicing thrift and fighting waste 80
3.2.2 State budget management based on task performance results 81
3.2.3 Amendment and supplement to Internal spending regulations 83
3.2.4 Amendment and supplement to the Regulations on management and use of public assets 85
3.2.5 Strengthen inspection and strict control of autonomous regular expenditure 86
3.2.6 Enhancing transparency in financial management 88
3.2.7 Perfecting the organizational structure and enhancing the capacity of officials and civil servants working in financial management 89
Chapter 3 Conclusion 90
CONCLUSION AND RECOMMENDATIONS 92
REFERENCES 97
Appendix No. 01 101
PHOTO LIST
Figure 1.1: Diagram of the direct financial management apparatus in administrative agencies
................................................................ ................................................................ ..............................12
Figure 2.1. Organizational chart of the state audit apparatus 40
Figure 2.3. Organizational chart of the financial management apparatus of the State Audit Office 42
Figure 2.3: Financial management process at KTNN 65
LIST OF TABLES
Table 2.1: Staffing situation of the State Audit Office in 2015 - 2017 51
Table 2.2: Administrative management budget assigned in 2015 - 2017 52
Table 2.3: Funding sources for the period 2015 - 2017 of the State Audit Office 53
Table 2.4: Summary of funding sources to implement preferential policies for officials, civil servants and employees of the State Audit Office in 2015-2017 (source 5%) 54
Table 2.5: Implementation status of autonomous budget allocation in the period 2015-2017 of the State Audit Office
................................................................ ................................................................ ..................... 57
Table 2.6: Human resources expenditure in the period 2015 - 2017 60
Table 2.7: Average income of officials, civil servants and workers in the period 2015 - 2017 60
Table 2.8: Administrative management cost savings of the State Audit Office in 2015
-2017................................................... ................................................................ .............. 62
Table 2.9 Additional income from savings and 5% source of civil servants in 2015 - 2017 64