Many errors were discovered through specialized inspection of the State Treasury.

Specialized inspection (TTCN) of the State Treasury (KBNN) is one of the important tasks assigned by the Government to the KBNN system in Decree No. 07/2012/ND-CP dated February 9, 2012; officially implemented since 2016 (now Decree No. 03/2024/ND-CP dated January 11, 2024 regulating the agency performing the TTCN function and the activities of the agency assigned to perform the TTCN function).

Specialized inspection delegation of the State Treasury of Quang Tri works at the budget spending unit - Photo: KBCC

All kinds of errors

According to regulations, the General Director of the State Treasury and the Directors of the State Treasury of provinces and centrally-run cities have the authority to issue decisions on administrative procedures for agencies, organizations and individuals using the state budget (NSNN) and are obliged to comply with legal regulations in the areas under the State management of the State Treasury.

TTCN KBNN is an inspection activity of the State Treasury at budget spending units (BUDs) to check the authenticity of records and documents generated and kept at the BUDs. In particular, the State Treasury has been conducting payment transactions in the electronic environment and gradually shifting the payment control method from pre-audit to post-audit in the risk management mechanism, so TTCN work becomes more and more important, contributing to raising awareness and responsibility of BUDs.

The State Treasury's payment procedures are performed at the public service units themselves, so many errors can only be detected through the payment procedures and cannot be detected through the expenditure control work. One of the common errors at the public service units in Quang Tri is making payment lists through the State Treasury that are not consistent with the documents and records made and kept at the unit.

In addition, the inspection also discovered many other types of errors at units in the implementation of regimes, policies and laws, such as: spending on the wrong subjects; spending not in accordance with the assigned budget; preparing records and payment documents not in accordance with the payment content; the content of invoices and payment documents does not match the payment list through the State Treasury; not complying with the time limit for making advance payments.

Expenditures that are not in accordance with the State's norms and regulations, such as: duplicate expenditures for multiple expenditures for the same person at the same time and payment from different sources; duplicate expenditures for the same expenditure for the same person at different times; duplicate expenditures for the same expenditure for the same person according to different documents; lump-sum expenditures for telephone bills and business trip expenses for subjects not specified.

Overtime payment exceeding regulations, overtime marking, overlapping hours; payment not in accordance with current salary; payment of business expenses exceeding internal spending regulations; cash payment to individuals not eligible for payment; use of next year's budget to pay for previous year's spending tasks; spending tasks arising before the competent authority assigned the budget; under-, over-, or incorrect allocation of funds, fund allocation not at the right time; original documents at the unit not consistent with the payment documents and content in the payment order sent to the State Treasury.

Some information is inconsistent between vouchers and documents; lack of information, basis, documents attached to administrative expenditures; lack of some criteria on contracts and acceptance; payment to the wrong beneficiary account specified in the contract; issuance of contract performance guarantee later than the effective date of the contract, extension of contract performance period without extension of contract performance guarantee, contract does not specify the level of construction warranty retention, lack of information on contract validity period, time of commencement and completion; especially, falsification of the number of days of vouchers requesting payment from the State Treasury...

Recovered nearly 230 million VND

The State Treasury's inspection of public debt has been implemented since 2016. Although the implementation period has not been long, it has played an important role and position in the management and use of the State budget. Since its implementation, the Quang Tri State Treasury has conducted 34 inspections. The inspection results discovered 34 organizations violating the law, and proposed to recover and pay to the State budget nearly 230 million VND; issued 5 decisions to impose administrative penalties with the amount of 19.5 million VND.

The results of the TTCN not only help budget-using units see the shortcomings and errors in financial management, raise the sense of responsibility of the units in using the State budget effectively and in accordance with the law, but also help superior agencies grasp the shortcomings and errors of subordinate units; it is the basis for strengthening inspection, handling, and improving the quality of financial management of budget-using units.

In addition, through the TTCN, the inspection team of the Quang Tri State Treasury has advised and recommended that the competent authority amend and supplement a number of regulations to overcome loopholes and risks in management, creating conditions for public service providers to comply with the law in managing and using the State budget.

Pointing out errors and promptly taking measures to handle them has helped the People's Public Security Forces know, overcome, and learn from experience to avoid repeating them. At the same time, advising competent authorities on strict and legal management mechanisms, the work of the State Treasury of Quang Tri has always been recognized, highly appreciated, and coordinated by the People's Public Security Forces and superior management agencies.

The work of the State Treasury of Quang Tri has really contributed to strengthening discipline, order, and improving the effectiveness and efficiency of State budget management. The State Treasury of Quang Tri hopes that the public service providers will continue to study, grasp and comply with the provisions of the law on State budget management, especially to avoid repeating the mistakes that the work of the State Treasury has pointed out in the past.

Thanh Huong - Kim Thai

Source: https://baoquangtri.vn/nhieu-sai-sot-duoc-phat-hien-qua-cong-toc-thanh-tra-chuyen-nganh-kho-bac-nha-nuoc-188480.htm