Analysis of the characteristics of public financial management; comparison and application of public financial management in the state management of thuy nguyen district, hai phong city

UPPSALA UNIVERSITÉT& VNU UNIVERSITY OF ECONOM ICS & BUSINESS UPPSALA uu UNIVERSITET - * * * - MASTER THESIS OF MPPM Anaỉysỉs of the characterỉstics of publỉc íìnancial management; comparỉson and applỉcatỉon of publỉc íinancial management ỉn the State Management of Thuy Nguyen District, Hai Phong City Author: Bùi A nh T uấn Supervisor: P hD H an s B lom kvist LocalSupervisor: P hD N guyễn Phú Hà Class: M P P M IN T A K E ĐẠI HỌC QUỐC GIA HẢ NỌl TRUNG TẦM THÒNG TIN THƯ V»ÊN _ — rm H anoi, Jan u ary - 201$ Ơ ĨD { C T O J iũ ^ ACKNOVVLEDGEM ENT I woulđ like to sincerely thank District party committee o f Thuy Nguyen District People’s Committee for granting me a great opportunity to participate in Master Program o f Public Management which jointly trained by ưppsala University o f Sweden and University o f Economics and Business - Vietnam National University; I am also deeply indebted to Dr Hans Blomkvist from Uppsala University (Svveden) and Dr Nguyen Phu Ha from ưniversity o f Economics and Business - Vietnam National ưniversity for their enthusiastic supports and valuable suggestions during the study and completion o f this thesis I gratefully acknovvledge the experts and leaders o f Thuy Nguyen district, district and commune departments, leaders o f enterprises who supported me in the process o f conducting research, survey and verification o f infomiation, as well as readily gave their time for joining the interview and provided me with necessary information to íuỉlìll alỉ the steps o fth e thesis My deep gratitude to Uppsala University (Sweden) and University o f Economics and Business - Vietnam National University and protessors o f the Master Program o f Public Management Council for giving me a chance to prescnt this thesis and I would appreciate your comments that will hclp ĩurther improve my thesis Respectfully, Bùi Anh Tuấn ABSTRACT Title:A N A LY SIS OF THE CHA RACTERISTICS F PUBLIC FINANCIAL M ANAGEM ENT, COM PARISON AND APPLICATION OF PUBLIC FINANCIAL M A NAG EM EN T IN THE STATE MANAGEMENT OF THƯY NGUYEN DISTRICT, HAI PHONG CITY Level: Finalassignm entfor M aster Program inPublic Management Authors: Bùi Anh Tuấn Sweden Supervisor: PhD.Hans Blomkvist LocalSupervisor: PhD.Nguyễn Phú Hà Time o f completion: December 2014 O bjective:This research aims to improve the aggregate íìscal discipline, allocative efficiency and operational efíìciency on the basis o f enhanced transparency, accountability, predictability and participation in public íìnancial management o f Thuy Nguyen district, Hai Phong City Methodology: Based on the theoretical framework for good govemance associated with the objectives o f public iìnancial managem ent, the thesis mainly used secondary data obtained from the docum ents reílecting the results o f the State budget expenditure in Thuy Nguyen district in years from 2011 to 2013, compared with plan assigned to see the strengths and vveaknesses in the State budget expcnditure managemcnt in Thuy Nguyen district The thesis also applied the the concept oi'the “ladder o f citizen participation” with eight levels developed by Sherry Amstein (1969) to evaluate the levels o f participation This model is considered a tool to identify levels o f participation o f organizations as vvell as citizens in three main categories: Non-participation, Dcgrees o f tokcnism and Degrees o f citizen power In addition, so that the causes o f the weaknesses in the State budget expenditure m anagem ent could be deeply analyzed, the author conducted in-depth intervievvs with a num ber o f leaders o f district People’s Committee, and officials o f division o f planning and íinance, division o f education, division o f health at district level as vvell as some chainnen and accountants at commune level district construction debts increased by nearly times in comparison with the allocated budget after three years - District State Treasury has done vvell both in revenue control and cash - on hand íbrecast to timely serve spending neeđs Only at the end o f the year, when demands for spending are too large, it suffers from shortage o f money - The participation o f commune authorities in the district activities; o f socio - political organizations in the Party and government activities; o f people in district govemment activities was at the same level o f No power (compared vvith eightlevel ladder developed by Sherry Arnstein (1969) to describe the process o f citizen participation) This shows that the "abolishment o f district People's Council" has many shortcomings Some activities such as determination o f socio-economic objectives and determination o f budget allocation, etc., were not conducted in accordance with intemational good practices In terms o f respect for people’s opinions, there was difference in situation between the district level and commune level Comparison between the two levels shovved that the degree o f citizen participation in the activities o f commune level was between the “Degrees o f tokenism” and ‘Degrees o f power” in the - level ladder described by Sherry Amstein (1969) while disírict level only reached “No povver” It proved that commune People's Council has efficiently implemented its function and power, rcpresenting the will and aspirations oí local peoplc Thercby, the level o f rcsponsibility o f authorities for the settlement o f citizens’ claims was higher at commune level than district level Some recommendations were made for the effective management o f public expenditure management, nainely: - Strengthening the monitoring and supervision o f the implementation o f íìnancially transparent processes at all levels, especially commune level Public disclosure o f tìnancial performance should be clear, simple, understanđable and timely - Strengthening the coordination and participation o f stakeholders and citizens to identify key tasks and key investment prọịects in order to avoid spreading - out budget and limit povver abuse, corruption and vvaste - Output - based allocation vvill improve budget perfonnance and accountability o f budget users The output here is understood as the result o f the activities períormed by the organization as assigned - Improving self-responsibility o f civil servants, contributing to saving State budget spending Specifying the responsibilities o f each individual in the organization and enhance their self-responsibility wiỉl contribute to improving the efficiency o f State budget spending Suggestions for íuture research: Expanding the research scope to other districts o f Hai Phong City will provide a more obịective perspective for assessment Contribution o f the thesis: Strengthening public íìnancial management towards openness, transparency, accountability and participation will help Thuy Nguyen effectively use its resources and to be a reliable place to receive investments from the higher levels and private sectors Key words: Abolishment o f People's Councils, public lìnance, pubiicity and transparcncy, accountability, participation, predictability TABLE OF CONTENTS A C K N O W LED G EM EN T ABSTRACT TABLE OF CONTENTS LIST OF TABLES LIST OF FIGURES LIST OF CHARTS ABBREVIATIONS IN TRO D U CTIO N 1.1 B ackground 1.2 Research objectives 1.3 Research questions THEORETICAL FR A M E W O R K 2.1 Four pillars o f good govem ance 2.2 Main Objectives o f Public Finance M anagem ent 2.3 Public expenditure m anagem ent and good govem ance RESEARCH M E TH O D O LO G Y 3.1 Outline o f the research m ethodology .9 3.2 Data collection m ethods 3.3 Methods o f data Processing 10 DATA A N A L Y SIS 11 4.1 Overvievv o f budget management o f Thuy Nguyen d istrict .11 4.2 Assessment o f accountability in the management o f the district budget 13 4.3 Assessment o f the budget transparency 20 4.4 Assessment o f the budget predictability .28 4.5 Assessment o f participation in budgeting p ro cess 32 CO N CLƯ SIO N S 39 R EC O M M EN D A TIO N S .41 6.1 Recom m endations 41 6.2 Suggestion for future research: 41 CONTRIBƯ TION OF THE TH ESIS 42 R E FE R E N C E S .43 A P PE N D IC E S 45 L IST O F T A B L E S Table Obịectives o f Public Finance M anagem ent Table Public expenditure management and good governance .4 Table Public expenditure management and good governance Table Actual budget expenditures vs estim ates 11 Table Investment in Capital construction in 2011-2013 and debts by30/12/2013 14 Table Aggregation o f Capital expenditure in 15 Table Total expenditure for land clearance in 1 16 Table Actual expenses vs estimates o f the Division o f NaturalResources and Environm ent 19 Table Assessment o f períịrmance o f plans assigned o f the Division o f Natural Resources and Environm ent 19 Table 10 General transfers, targeted transfers for district and commune govem m ents 23 Table 11 Budget settlement in 2011-2013 .25 Tablc 12 Actual revenues vs estimated revenues 201 1-2013 28 Table 13 List o f construction works with funding withdrawal vvas not inaccordance with thc recommendations oí the auditors 30 A B B R E V IA T IO N S CPC C om m une P eo p le’s C om m ittee D PC D istrict P eo p le’s C om m ittee M&E M onitoring and E valuation PEM P ublic E xpenditure M anagem ent PFM Public Financial M anagem ent PPC Provincial P eople’s C om m ittee VFF V ietnam F atherland Front VND V S IP V ietnam dong V ietnam Singapore Industrial Park 1 1 IN T R O D Ư C T IO N Background Thuy Nguyen is a northem district o f Hai Phong city, located on important traffic routes connecting to Quang Ninh and Hai Duong In Hai Phong development strategy to 2020, Thuy Nguyen vvas identified as a dynamic econom ic region atlracting íbreign investment prọịects such as Vietnam Singapore Industrial Park(VSIP) o f Singapore, key projects o f the G overnm ent and o f the city In recent years, Thuy Nguyen has applied the regulations o f ímancial management towards saving and efficiency Especially the period 2011-2015 is considered as stable budget cycle, Thuy Nguyen is applying the regulations in accordance with the resolution o f Haiphong city People’s Council, i.e the city provides balancing subsidy íor district level; the district sets spending limit for commune level Thuy Nguyen has nine departments in the political system o f districts, 37 communes and towns are units oi'the State apparatus; There are 76 schools and one hospital which belong to public agencies Annual budget expenditure is from VND 700 to 900 billion Thus, in ordcr to ensure economically and effectively budget spending, it is necessary to ensure transparency in the budget execution The unit vvhich uses the State budget must improve its accountability The level o f participation o f pcople under the motto "people know, people discuss, people and people check" should also be promoted Predictability in budget planning should be improved to achieve scientitìcness and effectiveness The government o f Vietnam has four levels: national, provincial, district and commune levels Each level o f govem m ent has an elected body to approve the budget and monitor budget execution Since 2011, at the request o f the M inistry o f Home AtTairs, Thuy Nguyen district piloted the "abolishment o f People 's Council" model How it affects the objectives o f aggregate fiscal discipline, allocative eữiciency and operational efficiency in budget m anagem ent needs to be studied vvith a vievv to identitying lessons leamed 1.2 - Research objectives To review the implementation o f íollovving objectives: aggregate fiscal discipline, allocative effíciency and effective perform ance o f public lìnancial m anagem ent o f Thuy Nguyen in 2011-2013 - To exam ine the degree o f transparency, accountability and participation in the budget cycle in Thuy Nguyen district 1.3 - Research questions Does Thuy Nguyen district’s m anagem ent o f budget expenditure ensure the aggregate íĩscal discipline, allocative effìciency and operational efficiency? - W hat are the levels o f transparency, accountability and predictability in the budgeting process o f Thuy Nguyen district? - What types o f participation in vvhich citizens engage at the district and commune budgeting process? 36 Thus, in consideration o f the district VFF role as representative o f people to participate in the District’s budgeting process, In comparison with the - level ladder developed by Sherry Arnstein (1969) to describe the citizen participation process, participation level o f district VFFis betwcen'4Degrees o f tokenism” 4.5.5.Difference o f district level and comnmune level with regards to respect fo r people ’s opinions Commune level is considered toalvvays be “close to people” In a report o f the People’s MobilisationCommittee o f the District Commissioner in 2013, there was a paragraph: “one o f the main solutions to quickly implement land clearance fo r project construction is that the commune should implement well the task o f mobilizing the people, especially the government level The commune party provides the policy, and the CPC prepares a plan to implement with the participation o f mass organizations The whole political system o f the commune should coordinate with each other They shouỉd meet with people; provide them with suffìcient ìnformatỉon; listen to people ’s cỉaims; clarify and explain to them about policies and encourage them to occept the policy o f ỉand clearance so that the proịects could be implemented” Vice Chairman o f Lap Le CPC also shared that: “Literacy rate o f people is higher and higher, goverment offwials should listen to thern and respect their opinions ” Be close to people and understand people to promotc pcoplc mobilization Source: Hai phong Newspaper In implementation Directive No 22 of Municipal Standing Committee, Thuy Nguyen District party committee directed 36/37 communes and towns to seclect one village vvith large population and stable socio-economic and security conditions to pilot a model of vilaage people’s mobilization group Thuy Nguyen District fonned 44 groups, each group has from to 11 people led by a village party secretary A cell secretary of An Lu commune, Mr Nguyen Minh Thuan said that through real survey and in the implementation of the directive of the District, the commune established An Binh village people’s mobilisation group led by the village party secretary An Binh is a "hot" place of commune because there are many households in the clearance area of 37 VSIP industrial zone prọịect As a local resident participarting directly in activities vvith other Party members, the village cell secretary undestands clearly the vvills and asipations of the Party members and of the public In addition to activities of the cell, he and other members in the people’s mobilisation group often go to households to mobilize and encourage them to strictly implement the policies and directions of the Party and State on supporting the deployment of large prọịects of the city fn a short time, 100% of households in clearance area in the village handed over their land for construction unit Many households, such as the Mr Nguyen Van Xoa’s household who had 7/8 perches of rice-field being revoked, after the explanation and mobilzation of the group members, accepted to hand over their land to construction unit Other cases as Xua Bridge historical place which was used to be occupied vvith illegal housing; afìer continous persuasion of mobilization group members, these households voluntarily broke dovvn their houses and handed over land to the local authorities to upgrade the historical place Mr Bui Quang Trung, the cell secretary cum head of An Binh village mobilization group said that to implement well the duties, responsibilities of organizations and mass organizations should be linked with people’s mobilisation Members of the group are divided into small groups to manage each residential area under the regular direction and operation of the cell secretary cum head of people’s mobilisation group Each group is responsible for regularly updating information on the shortcomings and changes of the residential area they are assigned to undertake and report periodically to head of group to find solutions Members in the group coordinate and mutually support to complete the local socio- economic targets as well as positively participate in the movements such as "people consolidate to protect national security”, “Nevv rural development”, “Implementation of grassroots democracy” etc., focus on conciliation, disputes and claims settlement, of citizens in order to reduce situation of claiming to higher level and retain stability, security, social safety, and so on 38 Therefore, írom awareness o f commune officials and via cvaluation o f the District, it shows that the commune govemment is really “close to people” and alvvays respccts and listens to their opinions 39 C O N C L U S IO N S Thuy Nguyen has made continuous efforts to maintain íìscal discipline by following the norms for the allocation o f district expcnditures Allocative efficiency o f recurrent expenditures is relatively high Although the actual expenses increased over the estimate, the increase level was quite low (at about 8.6%/ year), which was mainly due to an increase in expenditure from State budget for district administrative management Pindings from in-depth analysis o f each specific content showed that: + There vvas a sign o f authority abuse vvhen the budget allocated to district level by District govemment was more than budget allocation norms The budget expenditures increased but the level o f socio-economic target achievement decreased The vvaste o f budget was signiíĩcant, particularly the rate o f loss in Capital construction was dìned as at least 10%; not to mention fallow land since there has not been any comprehensive assessment to determine the exact level o f vvaste + The pertbrmance o f tìnancial autonomy was poor Particularly, lack o f funding for activities o f the district departments and CPC is the direct reason o f bullying and harassment caused by offìcials and civil servants; thus períbnnance o f State managemcnt was not high + The períbrmance o f transparency was formalistic and did not go into eíTect The budget allocations among goverment authorities at all lcvels vvere not transparent People were diíììcult to access tìnancial information o f the authorities, especially at district level Some information was only be used for intemal purposes such as inspection and audit conclusions, expenditurcs vvhich have exceeded estimates, the out-of- budget íunds As such, Thuy Nguyen district’s budget does not meet the criteria o f transparency according to intemational standards + Predictability o f district budget was low The difference between the actual expenditure and budgeted was quite high, at about 30%; Allocation norms o f spending was irrational, vvhich was mainly based on payroll and not taking into 40 account the nature and load o f work o f each sector as vvell as the operational efficiency o f each unit The disttrict vvas irresolute in applying measures to postpone the deployment o f construction vvorks This led to the consequence that district construction debts increased by nearly times in comparison with the allocated budget after three years + District State Treasury has done well both in revenue control and cash - on hand íorecast to timely serve spending needs Only at the end o f the year, vvhen demands for spending are too large, it suffers from shortage o f money + The participation o f commune authorities in the district activities; o f socio political organizations in the Party and government activities; o f people in district govemment activities vvas at the same level o f No power (compared with eight-level ladder developed by Sherry Amstein (1969) to describe the process o f citizen participation) This shows that the "abolishment o f district People's Council" has many shortcomings Some activiíies such as determination o f socio-economic obịectives and determination o f budget allocation, etc were not conducted in accordance with international good practices + In lerms o f respect for people’s opinions, there was difference in situation betvveen the district level and commune level Comparion between the two levels showed that the degree o f citizen participation in the activities o f commune level was between thc “Degrees o f tokenism” and “Degrees o f power” in the - level ladder described by Sherry Amstein (1969) vvhile district level only reached “No povver” It proved that commune People's Council has efficiently implemented its function and povver, representing the will and aspirations o f local people Thereby, the level o f responsibility o f authorities for the settlement o f citizes’ claims was higher at commune level than district level 41 R E C O M M E N D A T IO N S 6.1 Recommendations Some recommendations were made for the effective management o f public expenditure management, namely: - Strengthening the monitoring and supervision o f the implementation o f tìnancially transparent processes at all levels, especially commune level Public disclosure o f íìnancial pertbnnance should be clear, simple, understandable and timely - Strengthening the coordination and participation o f stakeholders and citizens to identiíy key tasks and key investment proịects in order to avoid spreading - out budget and limit povver abuse, corruption and vvaste - Output - based allocation will improve budget períbrmance and accountability o f budget users The output hcre is understood as the result o f the activities períbrmed by the organization as assigned - Improving selí-responsibility o f civil servants, contributing to saving State budget spending Specifying the responsibilities o f each individual in the organization and enhance their selí-responsibility will contribute to improving the efficiency o f State budget spending 6.2 SuỊỊgestion fo rfu tu re research: Transparency is an essential requirement in budget management It is necessary to have further research to assess the level o f transparcncy o f Thuy Nguyen district budget based on intemational standards and there should be more speciíìc recommendations to improve the public transparency to be applied to the general retorm o f Thuy Nguyen district Individual accountability in the process o f budget execution needs íurther researches and applying international experience in order to make recommendations to improve policies and to clariíy regulations on individual accountability to ensure budget saíety and minimize risks Expanding the research scope to other districts o f Hai Phong City should be done to provide a morc objective perspective for assessment 42 C O N T R IB U T IO N O F T H E T H E SIS With comprehensive public nnancial management, Thuy Nguyen district will have chances to improve allocative efficiency and operational effectiveness It not only helps Thuy Nguyen save its resources, but also be a reliable place to receive investments from the Central, the city and other resources, contributing to the development o f the district as a dynamic economic region of Hai Phong city 43 REFERENCES Books: [ 1] Amstein, Sherry R (1969), A Ladder o f Citizen Participatỉon Jonvnal o f the American Institute o f Planners [2] A joint discussion paper by OA Canada and TBS Canada(6 January 1998), Modernizing Accountability Practices in the Public Sector Also, Investing in the United Nations fo r a Stronger Organizatỉon Worldwide: Accountability (A/60/846/Add.6), Nevv York: UN, 2006, pp.5-6 [3] Lambert Commission (1979), Final Report o f the Royal Commission on Financial Management and Accountability Ottavva: Minister o f Supply and Services Canada, pp.369 [4] Plumptre, Timothy w (1988), Beyond the Bottom Line: Management in Government.H alitầx, N.S.: Institute for Research on Public Policy, pp 182 [5] Republic o f Singapore (1992), Financial proceciure act [6] Schick, Allen (1998), A contemporary Approach to Public Expenditure Management Washington, DC: World Bank [7] Schiavo-Campo, Salvatore; Tommasi, Daniel (1999), Managing Government Expenditure Asian Development Bank [8] Wilson Report (1975), Reporí o f the Independent Review Committee on the Ọffìce o f the Auditor General o f Canada.Ottawa: Iníbrmation Canada, pp.9 [9] World Bank (1998), Public Expenditure Management Handbook Chapter 1, “Developments in budget practice linking policy, planning and budgeting in a medium-term íramevvork” Reports: [ 1] State Audit, Audit conclusions on Capital construclion vvorks in 2012 [2] Division o f Finance, Revenue - expense estimates in 2011, 2012, 2013 44 [3] Division o f Finance, Revenue - expense settlement 2011, 2012, 2013 [4] Division o f Justice, Summary o f handling petitions o f communes and towns 2011,2012, 2013 [5] District State Inspection, Inspection conclusions in 2011, 2012, 2013 [6] Thuy Nguyen distric People’s Committee, Períormance o f socio-economic targets in 2011, 2012, 2013 45 A P P E N D IC E S A p p en d ix A List o f people participated in ỉn-depth interviews No Position - W ork place Name Đồ Tiến Lợi Nguyễn Văn Ba Lại Đức Long Nguyễn Thị Hoa Deputy Secretary of the District Committee Head of Health Division Head of Division of Natural Resources and Environment Deputy head of Division of Labour, Invalids and Social AíYairs Mobile No 0912030772 0904362917 0913059444 0913263258 Lê Thi Kim Loan Nguyễn Văn Viển Lương Anh Tồn Chairman 'Nui Deo Town 0904319242 Bùi Thế Hiệp Head of Education Division 0904183366 Đào Thị Hà Sang Head of Division of Justice 0912403064 10 Vũ Hữu Mai Chairman of Lam Dong CPC 0904217656 11 Nguyễn thị Kim Dung Principal of Nui Deo Primary School 0904636979 12 Đặng Văn Nam Commune military officials 0982159388 13 Đinh hữu Huy Vice chairman of Lap Le CPC 0904486955 14 Hoàng Cơng An Chi'Inspector the district Director of the Center for Land Development Head of Industry and Commerce Division 0904486039 0912305964 0909488999 46 15 Phạm Văn Trường Thuy Nguyen district tax division 0912528977 16 Dương thị Thập Chairman of district Women’s Union 0932245268 17 Phạm Thị Nhàn 18 Lê Văn Mạnh 19 Bùi Thị Nụ 20 Nguyễn văn Hùng General Accountant of Nui Deo High School The delegate of Phu Ninh People's Council Chairman of Dong Son Fartherland Front Chairman of Tan Duong CPC 0912424319 0904046989 01236962544 0904186658 47 A p pend ix B SURVEY QUESTIONNAIRES (Research on the budget execution o f Thuy Nguyen district) Ladies and gentlemen! I am conducting a research on the budget execution o f Thuy Nguyen district, Hai Phong city, which is a mandatory requirement to complete the Master o f Public Management program o f the Uppsala University (Sweden) I \vould expect your cooperation in answering some questions below and your answers will be used solely fo r purposes o f my research After readỉng the questions, please mark V on the option which you choose as your answer Each question may have one or more answers You are kindly requested to carefully read the questions before givingyour answer Pỉease give yuur fuỉỉ name: Position: tVork place In which year dỉdyour unit starí implementing JInanciaỉ autonomy? What isyour opinìon about impact o f Ịĩnancial autonomy? □ Very good □ Good □ Not good How is the alỉocation o f funds íoyour unit? □ Clear r-] Unclear ỉỉow is fund allocated to your unit to perfornt the f unctions and tasks when implementing fmancial autortomy? □ Excessive 48 □ Sufficient □ Insufficient When implementing fìnancial autonomy, how is the effĩciency o f the budget operation o f the unit? □ Incrcased □ Decreased □ Unchanged During the implementation o f /ĩnancial autonomy - You are trained: □ Yes □ No - You are provided vvith guidelines for implementation n Yes □ No - Does your unit develop regulations on internal spenđing? d Yes □ No - The compliance o f regulations on internal spending n Good □ Not good Which form o f financialpubỉicity is used byyour unỉt annually? (Publỉcity o f financial estimates, publiciíy o f /ìnancial settlement, etc) □ At the officials meeting □ Dissemination at key staff meeting □ Publicized on the bulletin board o f the unit 49 □ Not publicized 10 Inyour opinion, is your/ìnancial pubíicity atyour unit cỉear and adequate? □ Clear and adequate □ Unclear and inadequate ũ Only estimates are publicized □ Only íìnancial settlement is publicized n Other opinions 11 Whaí you understand abouí transparency in budget utiliiation? □ Adequate iníbrmation □ Accuracy, timeliness □ Easy to understand, easy to access □ All o f these criteria 12 Please giveyour assessment on the Thuy Nguy en distrỉct budgeí operation? □ Not transparent □ Transparent If you chose “Not transparent” as your assessment for Thuy Nguyen district budget operation, please continue to answer the following questions: 13 Inyour opinion, whỉch o f the following expenditures is the least transparent? □ Recurrent expenditure □ Assets purchase □ Capital construction 14 Inyour opinion, yvhat is the ntain reason fo r lack o f transparency? □ Lack o f iníbrmation o f budget among govemment levels □ Lack o f participation o f social organizations □ Lack o f discussions in budget operation process 50 □ Lack o f citizen’s participation 15 Have you contributed your own idea to the leaders o f higher leveỉ to enhance transparency? □ Not yet □ Yes, but with no results Y eQ and there have been changes 16 ĩnyour opìnion, yvlíich o f the foỉlowing agencies help promote transparency? □ Higher- level íìnancial agencies □ Inspection and audit agencies □ People’s Council o f the same level □ Fatherland Front and mass organizations □ Non-state institutions n People / Do you believe in a positive dtange in the budget operation o f Thuy Nguyen district? □ Yes □ No 18 What are your recommendations for good performance o f budget operation in your unit in particular and Thuy Nguyên district in general? Thankyou/ oryour Corporation! ... secretary undestands clearly the vvills and asipations of the Party members and of the public In addition to activities of the cell, he and other members in the people’s mobilisation group often go... mobilize and encourage them to strictly implement the policies and directions of the Party and State on supporting the deployment of large prọịects of the city fn a short time, 100% of households in. .. ííom the Central and city received in the year were not in the budget estimates at the beginning of the year and vvithout objective criteria íor fund allocation Thesetargeted transfers per the