The achievements

Over the past few years, with the drastic and timely direction of the Party Committee and local authorities, the efforts of the local people, Nam Dinh Province have overcome the most difficult period, successfully stopping the momentum of economic decline, implementation, achieving many socio-economic development targets set out. The results of state budget expenditure management in recent years have contributed significantly to the recovery and development of production, business and export activities, stabilizing the macro economy and ensuring social security, the economic structure shifted in the right direction in line with the general trend of the country, with the tendency to gradually increase the proportion of investment to the industry - construction and services, gradually reduce the proportion of Agriculture - Forestry - Fishery (Table 2.1). Industry was rapidly increasing its share in the economic structure and playing an increasingly important role. The share of the industry-construction sector increased from 37.2% in 2011 to 40.5% in 2014; Agriculture, forestry and fisheries decreased from 28.8% in 2011 to 24.5% in 2014; The economic structure has been shifted positively in the direction of gradually increasing the proportion of industry, gradually decreasing the proportion of agriculture, forestry and fishery, with priority given to key projects such as industrial parks, main transport routes, tourism, etc. to develop

socio-Besides, the estimation the state budget expenditures basically followed the order in accordance with the Law on State Budget, closely followed the directives and directions of the Party Committee, the resolutions of the People's Council at all levels and on the socio-economic situation of the locality. Basically, the state budget expenditure estimate in the locality is based on the socio-economic development orientation of the province; The performance of the budget of previous years, especially the year of the report; Specific regimes, policies, norms and norms on State budget revenues and expenditures, in line with the roadmap for public finance reform and were closely linked to the implementation of national socio-economic development plans and strategies in the current stage. The period of 2011-2014 is the first 4 years of the third stable period since the Law on State Budget came into force. Therefore, the budget management mechanism and the budget allocation system are based on a number of mechanisms and policies with supplement and amendment meeting requirements of the tasks set out. The decentralization of budget expenditure management has also been significantly improved by clearly defining the budgetary relationship and management authority among the local authorities, giving more autonomy to local authorities during the implementation process and next, the process of management of capital construction investment has been gradually improved, enhancing the efficiency of investment management. The management of capital construction investment capital has become more and more routine, from the stage of preparation of economic and technical reports, investment reports, accounting account to settlement of construction works. Decentralization in expenditure on capital construction in the area has seen positive changes, with priority given to key projects under the Party's guidelines and orientations, in line with the socio-economic characteristics of the locality. Capital construction investment is uniformly managed payment through the state treasury system in the plan assigned by the provincial People's Council. Inter-department of Planning and Investment has strengthened coordination with relevant agencies in supervising, setting up, appraising investment projects, reducing

expenses not in accordance with cost estimates, investment norm, contributing to save millions of dong in state budget.

Although the government has implemented a tight fiscal policy, cutting public investment, the provincial People's Committee has made great efforts to capitalize on a substantial amount of capital to supplement its social and economic development, contributing to the goal of economic growth, ensuring social security in the area. The sense of compliance of fiscal discipline, compliance with regulations on capital arrangements, capital payment has been corrected and gradually goes into routine. The direction and management of the implementation of the plan has been drawn much experience and implemented more drastically and strongly. Timely propose flexible solutions to seriously implement the Government's policy of reviewing, arranging and adjusting capital plans to improve the efficiency of public investment and solving the local practical problems.

The process of recurrent expenditure management takes place within the framework of estimates. Expenditures are mostly in the norms and standards set by the State, especially the province has invested in education and health care, contributing to the goal of illiteracy elimination and universalization of primary school in the area.

Health care for people improved significantly. At the provincial level and in 10 districts and cities, autonomy and self-responsibility have been given to staffing and administrative management expenditure for non-business units and administrative units under Decree No. 43 / 2006 / ND-CP and Decree 130/2005 / ND-CP of the Government. The heads of the units have decentralized the right to decide on expenditures within the employee norms and the assigned budget, assign the initiative to the budget spenders, and raise the sense of responsibility of the budget spenders, staff and officers in the use of state budget money and assets. The implementation of the package mechanism according to the Decree of the Government has helped the units save some recurrent expenditures and increase income for staff in the area.

The management of budget expenditure through Nam Dinh State Treasury has

public finance reform roadmap of the Government. The state treasury system implemented the program of Tabmis and gained many positive results. State budget expenditure management has been unified from budget estimation to budget implementation and budgeting among departments, finance agencies and state treasury, and budget estimates and budget implementation were updated promptly (Previously, the finance agency has to wait for reports of disbursement data from the State Treasury in the locality and then analyze and evaluate reports to People's Councils, People's Councils and related agencies, and in some case, inaccurate reporting data between the departments led to the management and budget management in the area become loose and delayed). Since the implementation of the Tabmis system, the budget spenders have been more active in managing their budgets, while the State Treasury has made significant progress in reforming administrative procedures, publicizing the process to create favorable conditions for budget spenders to perform their tasks in accordance with the State's regimes and policies, minimizing the expenditures not in accordance with the regime and financial principles, and directing the units to achieve the objectives and strategies of the province set out. The work of settlement, inspection, auditing and publishing of budget has been paid attention, step by step raising the financial discipline. The inspection and examination of budget revenues and expenditures continued to be strengthened and made positive changes, which made the committees, administrations at all levels and organizations and individuals raise their sense of responsibility in management of budget revenue and expenditures, see results clearly, have better understanding of policy regimes, improvement of sense of observance of the provisions of law; At the same time, detecting the shortcomings and mistakes in the management of budgetary management to rectify, adjust and propose handling according to their competence in order to raise the discipline and put the management of local budgets in order.

3.5.2. Limitations and its causes