(sav.gov.vn) – Under the Law on State Audit, the Law on State Budget, and resolutions of the National Assembly Standing Committee, the State Audit of Viet Nam (SAV) is responsible for providing opinions on state budget estimates, the allocation of the central budget, the investment policies of national target programs and major national projects, and the approval of annual state budget finalisation. These opinions serve as a basis for the National Assembly to review and make decisions on these matters. Additionally, the SAV submits an annual audit plan to the National Assembly for their feedback before the Auditor General officially approves it.