Law on State Budget 83/2015/QH13 and Law on State Audit 81/2015/QH13

Vietnam's national fiscal transparency framework rests on the 2013 Constitution and the Law on State Budget 83/2015/QH13 (Luat ngan sach nha nuoc), which mandates annual National Assembly approval of the budget by 15 November (approximately 46 days before the 1 January fiscal year start), multi-level consolidated budgets, and public disclosure of budget estimates, execution, and audit results. External audit is exercised by the State Audit of Vietnam (SAV — Kiem toan nha nuoc), constitutionally entrenched by Arts. 118-119 as an independent state agency created by and reporting to the National Assembly. The Auditor General is elected by the National Assembly for a 5-year term; the SAV is the only SAI in Southeast Asia constitutionally directed to report to the legislature rather than the executive, though CPV single-party control of the NA makes this independence largely nominal (OBS 2023 audit participation 0/100). Procurement is governed by Public Procurement Law 22/2023/QH15 (effective 1 January 2024). The Anti-Corruption Law 36/2018/QH14 provides formal whistleblower protections for reporting corruption in budget execution. OBS 2023: Transparency = 51/100, Oversight = 82/100. PEFA 2023: Pillar I A (strong execution), Pillar II D (weak transparency). CRITICAL: PEFA 2023 confirms extrabudgetary funds = 62.5% of total BCG expenditure — the FACTS 500 score of 54 covers only the formal state budget framework and does not reflect this off-budget risk. FACTS methodology scores law quality, not entity compliance. Five PEFA assessments. FY: January 1 - December 31. Currency: VND.

Transparency Requirements