Organizing internal control system in budget units under the Ministry of National Defense

94. Dauster, William G (1993),Budget Process Law Annotated 1993, Edition .

95. Desheng (2003), China manages and uses its defense Expenditure and Defense Asset.

96. Gay, G. and Simnett, R (2001), Auditing and Assurance Services in Australia , McGraw-Hill.

97. Gill, G.S., Cosserat, G., Leung, P. and Coram, P (1999). Modern Auditing , John Wiley & Son.

98. http://www.law.harvard.edu/faculty/hjackson/ReconciliationByrd_35.pdf 99.http://www.armscontrolcenter.org/policy/securityspending/articles/defense_budget_p

process/

100. http://www.bis.org/publ/bcbs42.pdf

101. http://www.casact.org/research/erm/overview.pdf 102.http://www.datasecoft.com/archivos/en/PPTS/Presentacion_Control_Interno_COSO-

EN.ppt

103. http://www.heritage.org/research/Budget/bg2012.cfm)Defense FY 2008 Budget Analysis: Four Percent for Freedom

104. http://www.scribd.com/doc/48805684/FED-C%E1%BB%A5c-d%E1%BB%B1-United States of America

105.http://www.tcontas.pt/eurosai/lisboa_etcseminar/Documents/Cobit/executive%20Summary.pdf

106. http://www.wp.mil.pl/en/strona/126/LG_89 ( Defense Expenditure; Military Order Placement and Procurement; Protection of Defense Assets; National Defense— Defense Management Syste )

107. INTOSAI (1992), Guidelines for Internal Control Standards for the Public Sector

108. Jerry L. McCaffery and L.R. Jones (2005), Budgeting and Financial Management for National Defense (research in public management) .

109. Keith, Robert (2001), Introduction to the Federal Budget Process

110. YOO, Jay Kun (2005), Republic of Korea's Management of Defense Budget and, http://www.parliament.go.th/ipuseminar/asset/PPT005a.pdf?PHPSESSID=5s112t nncvqpff77pemanue4h3.

Appendix I: List of budget units under the Ministry of National Defense

STT

Unit name	CN, NV	NS scale	DT level	Select Phone
1	Joint staff	Direct	Big	II
2	General Department of Engineering	Direct	Big	II	x
3	General Department of Logistics	Direct	Big	II
4	General Department of Politics	Direct	Big	II	x
5	General Department of Defense Industry	Serve	Big	II	x
6	Department 2	Fight	Big	II
7	Military Region 1	Fight	Big	II	x
8	Military Region 2	Fight	Big	II
9	Military Region 3	Fight	Big	II	x
10	Military Region 4	Fight	Big	II
11	Military Region 5	Fight	Big	II	x
12	Military Region 7	Fight	Big	II
13	Military Region 9	Fight	Big	II	x
14	Capital Command	Fight	Big	II
15	Air Defense Force	Fight	Big	II	x
16	Navy	Fight	Big	II	x
17	1st Corps	Fight	Medium	II	x
18	2nd Corps	Fight	Medium	II
19	3rd Corps	Fight	Medium	II	x
20	4th Corps	Fight	Medium	II
21	Special Forces Command	Fight	Medium	II
22	Engineering Command	Fight	Medium	II
23	Artillery Command	Fight	Medium	II
24	Chemical Command	Fight	Medium	II
25	Armored Command	Fight	Medium	II	x
26	Information Command	Fight	Medium	II
27	Border Guard Command	Fight	Medium	II	x
28	Political Academy	Serve	Medium	III
29	Academy of Engineering	Serve	Medium	III
30	Academy of Logistics	Serve	Medium	III	x
31	Military Medical Academy	Serve	Medium	III
32	Dalat Academy	Serve	Medium	III
33	National Defense Academy	Serve	Medium	III
34	Political Officer School	Serve	Small	III
35	Army Officer School 1	Serve	Small	III
36	Army Officer School 2	Serve	Small	III
37	108 Military Hospital	Serve	Medium	III
38	Military Hospital 175	Serve	Small	III	x
39	Military Hospital 74	Serve	Small	III
40	Military Institute of Traditional Medicine	Serve	Small	III
41	Vietnam - Russia Tropical Center	Serve	Small	III
42	Institute of Science and Technology	Serve	Small	III

Maybe you are interested!

43 Coast Guard

Fight

Average II

STT

Unit Type

Quantity

Rate (%)

Commanding agency (Ministry of National Defense Agency) Combat unit bloc

Block of service units

9.30

53.49

37.21

Add

100

Classification of budget units under the Ministry of National Defense Classification by function

Classify by nature of task

STT

Unit Type	Quantity	Rate (%)
1	Steering agency (Ministry of National Defense Agency)	4	9.30
2	Block of infantry units	13	30.23
3	Military branch	2	4.65
4	Army	8	18.60
5	Academy and school block	9	20.93
6	Military Medical Institute	4	9.30
7	Ensure weapons and technical equipment	3	6.98
	Add	43	100.00

Classification by budget level

STT

Unit Type	Quantity	Rate (%)
1	Level II budget unit	28	65.12
2	Level III budget unit	15	34.88
	Add	43	100

Structure of investigation units

STT

Unit Type	Total	Number of units	Rate (%)
1	Department of Defense	4	2	50.00
2	Infantry units (QK, QĐ, BP)	13	7	53.85
3	Military branch	2	2	100.00
4	Army	8	1	12.50
5	Academy, school	9	1	11.11
6	Military Medical Institute	4	1	25.00
7	Technical assurance	3	1	33.33
	Add	43	15	34.88

Appendix II.

Sample questions and summary of survey results SURVEY QUESTIONS

Survey number................................

Survey date.......................................

Name of interviewee....................................Job position................... Name of unit................................................................................................................

Military address..........................................................................................................

General information about the investigated unit

- Number of administrative units:

- Number of financial units (with spending focal point at the Finance Department): Of which:

+ Budget focal point:

+ Direct spending and settlement contact with the finance department:

- Distance from center to farthest affiliated unit:

- Average number of soldiers in the year: Including: Salary: Soldiers

- Average budget in the last 3 years:

Please answer the following questions by marking an x in the appropriate box.

reply:

A. About the control environment

1. Management characteristics

1. Do unit leaders and commanders regularly pay attention to and direct the work of grasping

financial situation?

Yes: 14/15 No: 1/15

2. Does the unit commander require the development of internal financial management regulations?

Yes: 0/15 No: 15/15

3. Does the unit commander regularly ensure that units comply with regulations on financial and asset management?

Yes: 10/15 No: 2/15 Don't know: 2/15 No answer: 1/15

4. Are there frequent personnel changes in leadership and command positions in the unit?

Yes: 9/15 No: 6/12

5. Does the unit commander periodically request the financial agency to report on the unit's financial situation?

Yes: 11/15 No: 2/15 Don't know: 1/15 No answer: 1/15

6. Period of reporting financial situation to the Party Committee

Every 1 month: 4/15 Every 3 months: 7/15 Every 6 months: 3/15 Every 1 year: 1/15

7. What does the commander think about the financial agency's advice on budget spending?

Over 75% of advisory opinions are approved: 13/15 From 50% to < 75% of advisory opinions are approved: 1/15 From 25% to less than 50% of advisory opinions are approved: 2/15 Less than 25% of advisory opinions are approved:

8. In performing tasks in a unit associated with the use of funds, if a situation arises where both the goals of completing military tasks and complying with financial discipline cannot be met, the commander will choose which of the following situations:

a. Must be applied to complete military tasks even though such application is not in accordance with the financial management regime but at a non-serious level: 15/15

b. If financial management regulations are strictly followed, military missions will not be completed: 0/15

c. Are there any formulas that satisfy both of the above requirements: No opinion

9. With the function of advising the unit's leaders and commanders on financial work, which option do you support?

Option a: 15/15 Option b Option c

10. Does the account owner assign a deputy to monitor financial spending to serve the assigned tasks?

Yes: 11/15 No: 4/15

11. Are major financial management decisions made collectively before being decided?

Yes: 11/15 No: 2/15 Don't know: 2/15

12. The following issues must be decided by the commander himself or by collective opinion first:

when deciding? Decide for yourself

Get collective opinion
- Annual budget plan sent to the Ministry of National Defense:	15/15
- Annual budget allocation plan:	15/15
- Unscheduled expenditure tasks: 8/15	7/15

- Decisions to spend large amounts of capital:

0/15	15/15
- Decisions to spend capital with small amounts of money:	9/15	6/15
- Decision on spending and using funds:	14/15	1/15
- Approve projects:	7/15	8/15
13. Does the commander regularly communicate with	Political Commissar on the	related issues

regarding financial work

Yes: 13/15 No answer: 2/15

14. In the regular leadership resolutions of your unit, do you regularly include leadership content on financial work?

- Regular Yes: 10/15 No: 5/15

- Only when there is an urgent task Yes: 6/15 No: 9/15

- Only in the year resolution Yes: 15/15 No 0/15

15. During Party Committee meetings, does the unit commander report financial work to the Party Committee?

- Regularly: Yes: 10/15 No: 5/15

- When there is an urgent task: Yes: 6/15 No 9/15

- Annual report only: Yes: 15/15 No 0/15

16. In each Party Committee meeting, when the commander reports on financial work, does the meeting secretary record it in the minutes?

Yes: 12/15 No: 3/15

2. Organizational structure

17. Is the current organizational structure of the unit suitable for implementing the tasks?

Yes: 10/15 No: 0/15 Don't know: 2/15 No answer: 3/15

18. Can all training, combat readiness, combat, and economic tasks be met?

Yes: 15/15 No: 0/15

19. Are there overlapping tasks between departments?

Yes: 14/15 No answer: 1/15

20. Are there any departments that have to perform concurrent tasks that are not appropriate for their functions? Yes 3/15 No: 12/15

21. Does the organizational structure of the unit ensure the division of three functions: processing business, recording books and preserving assets?

Yes: 14/15 No: 0/15 No answer: 1/15

22. Does the organizational structure of the unit ensure relative independence between departments? Yes: 15/15 No: 0/15

23. Is the financial department's location convenient for performing its duties? Yes: 15/15 No: 0/15

24. Are the current organization, staffing, and tasks of the Finance Department appropriate and able to meet the unit's mission requirements?

Yes: 13/15 No: 2/15

25. Is the current number of finance department staff higher than the establishment? Yes: 15/15 No: 0/15

26. Is the assignment of tasks related to spending and using funds and assets to agencies and units consistent with the functions and duties of the agencies and units?

Yes: 13/15 No: 2/15

27. Does your unit have any of the following cases?

Logistics sector budget assigned to other sectors to implement: Yes: 9/15 No: 6/15 Staff sector budget assigned to other sectors to implement: Yes: 11/15 No: 4/15 Engineering sector budget assigned to other sectors to implement: Yes: 15/15 No: 0/15 Political sector budget assigned to other sectors to implement: Yes: 2/15 No: 13/15

28. Does the unit agree to establish some additional functional departments:

- Insurance Department

Yes: 11/15 No: 4/15

- Investment Planning Department

Yes: 11/15 No: 4/15 Less functional rooms.......................................

Other recommendations:..........................................

29. According to you, should an Internal Audit Board be established at level 2 budget units?

Yes: 9/15 No: 6/15

3. Human resource policy

30. Does the unit have a policy to train and develop a team of cadres and employees with moral qualities and professional capacity to meet task requirements?

Yes: 14/15 No: 0/15 No answer: 1/15

31. Does the unit have a reward and discipline policy? Yes: 15/15 No: 0/15

32. Does the unit regularly organize training and advanced training for soldiers and employees?

Yes: 12/15 No: 2/15 No answer: 1/15

33. Quality of the financial staff in your unit (in %)?

- Moral qualities

Good: 93% Fair: 5% Average: 2%

- Education level:

University and post-graduate: 42% Secondary: 51.5% Primary: 6.5%

- Management objects by quantity:

Officers: 27% QNCN: 58% CNV: 15%

- Professionally trained